Strokovni ?lanek
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Povzetek
Problematika trajnostnega razvoja in drubene odgovornosti postaja vse pomembneja tako na svetovni ravni v okviru Zdruenih narodov kot tudi v Evropski uniji in Republiki Sloveniji kot njeni ?lanici, kar nam pri?ajo tevilni dokumenti, ki so bili na teh ravneh sprejeti. Prvi korak k razreevanju te problematike predstavlja ustanovitev Rimskega kluba leta 1968, ki je vklju?eval raziskovalce razli?nih podro?ij. eleli so ugotoviti soodvisnost in povezavo med razli?nimi podro?ji ter zato obravnavali in primerjali pet spremenljivk, ki so jih daljnoseno predvideli in so e danes steber reevanj problematike: pove?anje tevila prebivalstva, proizvodnjo hrane, industrializacijo, porabo naravnih virov in onesnaevanje. Problematika, ki ju izpostavljata tako doktrina trajnostnega razvoja kot drubene odgovornosti, ki vklju?uje etiko in moralo in je izjemnega pomena za nadaljnji razvoj in obstoj ?lovetva. Tako trajnostni razvoj kot drubeno odgovornost vidim povezano in dopolnjujo?e in hkrati v veliki meri tudi povezano s trajnostnim razvojem in drubeno odgovornostjo podjetij. Ob tevilnih opredelitvah trajnostnega razvoja in drubene odgovornosti izpostavljam dve, ki jih tudi sam razumem kot najbolj zgovorne: prvo, trajnostni razvoj pomeni, da je treba zadovoljiti potrebe sedanje generacije, ne da bi se tako zmanjala sposobnost prihodnjih generacij, da zadovoljijo svoje potrebe in drugo, obveznost ?lovetva, da uresni?uje skupne cilje, ki opredeljuje drubeno odgovornost.
Klju?ne besede: trajnostni razvoj, drubena odgovornost, etika, morala
Abstract
The sustainable development and social responsibility problem is becoming increasingly relevant, both at the global level within the United Nations framework, and in the European Union and the Republic of Slovenia as its member, as attested by numerous documents ratified at these levels. The first step towards resolving this problem is the 1968 founding of the Club of Rome,a think-tank of researchers from many different fields. They wanted to establish interdependence and connection among various fields, so they treated and compared five variables, then forseen and predicted, which today stand as a pillar of problem-solving: population increase, food production, industrialisation, natural resources consumption and pollution. This problem, which is of paramount importance for further development and existence of mankind, is highlighted respectively by the doctrines of sustainable growth and social responsibility with ethics and morals included. I consider sustainable growth and social responisbility interconnected and mutually complementary and at the same time greatly correlated with sustainable growth and social responsibility of companies. Amid numerous definitions of sustainable growth and social responsibility, I wish to highlight two as the most directly concerned with the afore-mentioned concepts: firstly, sustainable growth means that the needs of current generation have to be met without reducing the abilities of future generations to meet their needs; and secondly,what defines social responsibility is our duty as humankind to work toward common goals.
Key words: Sustainable growth, social responsibility, ethics, morals
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Strokovni ?lanek
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Povzetek
Po tem, ko se je zavarovalni trg Evropske unije spopadel s posledicami globalne finan?ne krize v letu 2008 in jo uspeno prebrodil, so institucije Unije sprejele konkretne ukrepe v smeri za?ite zavarovancev. Izkazalo se je namre?, da so zavarovanci ranljiva kategorija potronikov, zelo izpostavljena vsem spremembam v gospodarskem okolju. Direktive in druge pravne akte, ki jih je sprejela Evropska unija, morajo drave ?lanice implementirati v svoje lokalne zakonodajne okvire v predpisanem ?asu, od drav, ki so v zvezi s ?lanstvom v Uniji v razli?nih fazah pogajanj, pa se pri?akuje, da bodo to storile ?im prej. Osrednja tema ?lanka je primerjava zavarovalnih trgov na podro?ju bive Jugoslavije glede implementacije direktive Solventnost II.
Klju?ne besede: zavarovalni trg Evropske unije, globalna finan?na kriza, za?ita zavarovancev, direktive in drugi pravni akti, implementacija direktive Solventnost II.
Abstract
After the European Union's insurance market tackled the consequences of the global financial crisis in 2008, which it has successfully overcome, the Union's institutions have taken major steps towards the protection of policyholders. It turned out that policyholders are a vulnerable category of consumers, very exposed to all the changes in the economic environment. Member states have to implement the directives and other legal acts adopted by the European Union into their local legislative frameworks within the prescribed time. Countries, waiting for their membership status, are expected to do so as soon as possible. The main topic of the article is the comparison of insurance markets in the former Yugoslavia with regard to the implementation of the Solvency II Directive.
Key words: European Union insurance market, global financial crisis, protection of policyholders, directives and other legal acts, implementation of Solvency II Directive.
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Strokovni ?lanek
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Povzetek
Vsa uspena podjetja imajo dober sistem spremljanja poslovanja, ker tako laje preivijo na trgu, ki se nenehno spreminja. Eno od dobrih orodij strokovnega ra?unovodstva za spremljanje poslovanja je tudi uravnoteeni sistem kazalnikov. To orodje omogo?a spremljanje in obdelavo strokov ter pogled tudi skozi ostale vidike poslovanja podjetja. Orodje omogo?a ugotavljati stroke, ki bodo prispevali k pove?evanju prihodkov, vendar pa je vpeljava taknega orodja zelo zahtevna. Da bo orodje koristno in uporabno, mora biti vpeljava le-tega projekt celotnega podjetja na vseh nivojih in ne samo strokovnega ra?unovodstva. Pri uporabi uravnoteenega sistema kazalnikov obstajajo tudi slabosti, ki se jih moramo zavedati. Koristi tega orodja merimo v uporabnosti in enostavnosti ter v pridobivanju kvalitetnejih podatkov.
Klju?ne besede: uravnoteeni sistem kazalnikov, strokovno ra?unovodstvo, nera?unovodske in ra?unovodske informacije
Abstract
All successful companies have a good system of business monitoring, because it is easier to survive on a market that is constantly changing. One of the good cost accounting tools for monitoring business is also a balanced scorecard. This tool allows you to monitor and process costs and view other aspects of your business. The tool allows you to identify costs that will contribute to increasing revenues, but the implementation of such a tool is very demanding. In order for the tool to be useful and beneficial it should be the introduction of the entire company's project at all levels and not just cost accounting. When using a balanced scorecard, there are also weaknesses that we must be aware of. The benefits of this tool are measured in the usability and simplicity, as well as in gathering more quality data.
Keywords: balanced scorecard, cost accounting, non-accounting and accounting information
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