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Namen članka je prikazati možnosti izboljšav sistemov obvladovanja tveganj (SOT) ter s tem prispevati k boljšemu odločanju o poslovanju. Glavno izhodišče prispevka je, da so dejanske koristi bolj razvitih celovitih sistemov obvladovanja tveganj (kot je sistem ERM – enterprise risk management) odvisne od načina uporabe teh sistemov. To je še posebej vidno takrat, ko tovrstne sisteme uporabljamo interaktivno, saj s tem pridobimo sposobnost fleksibilnosti v prilagajanju raznovrstnim situacijam v poslovnem okolju. Ta organizacijski vidik je v prevladujoči literaturi zanemarjen. V raziskavi pokažemo, da interaktivna uporaba poveča učinkovitost SOT tudi pri tradicionalnih manj razvitih SOT, saj z interaktivno uporabo managerji kompenzirajo pomanjkanje celostnega pogleda manj razvitih »silosno« usmerjenih SOT.

The purpose of this paper is to investigate how to make risk management systems (RMS) more effective. We identify a critical element for effective RMS, which is neglected in the literature, and argue that the potential of advanced RMS designs (e.g., enterprise risk management—ERM) depends on the interactive style of use. However, interactive use is costly in terms of managers’ time and attention, so many organizations do not use RMS in this way. Using survey data and PLS-SEM, we show for our sample companies that the positive effects of advanced RMS design on effectiveness are fully mediated through interactive use of RMS. This brings on an important implication that a RMS leads to better results when it is used interactively. For example, more interactive use of less developed RMS design (such as the traditional silo-based design) would improve its effectiveness by compensating for the lack of an organization-wide RMS.

Entrepreneurial self-efficacy can have positive effects on entrepreneurship, company start-ups, and business growth. The family business environment has not yet been studied in relation to financial-self efficacy, a dimension of entrepreneurial self-efficacy. In order to address this research gap, this paper focuses on financial self-efficacy and how it relates to its antecedent — the family business environment. This study contributes to a better understanding of how financial self-efficacy has developed in the family business environment by building and checking a normative model. A hypothesis about family business environment experience and the financial self-efficacy relationship was developed and empirically tested using survey data from two countries. The findings of this research reveal the family business environment can make a difference in financial self-efficacy in certain economic contexts.

Kakovostna in varna zdravstvena obravnava pacientov je glavno vodilo zdravstvenih organizacij, ki jo, med drugim, bolnišnice zagotavljajo z vzpostavitvijo in vzdrževanjem sistema vodenja kakovosti. Nova verzija standarda ISO 9001:2015 je prinesla zahtevo po obvladovanju tveganj. Namen magistrske naloge je ugotoviti vpliv sistema vodenja kakovosti in obvladovanja tveganj na razvoj kulture varnosti v zdravstveni instituciji, natančneje Splošni bolnišnici Jesenice. Cilj naloge je na podlagi poglobljenih intervjujev z zaposlenimi v bolnišnici raziskati stopnjo razvitosti kulture varnosti kot rezultat delovanja in vodenja sistema kakovosti, na podlagi nove izdaje standarda ISO 9001:2015, procesa obvladovanja tveganj in javljanja odklonov. Pri zagotavljanju varnosti pacientov je razvitost kulture varnosti izrednega pomena. V bolnišnici trdijo, da sta proces javljanja odklonov in obravnava tveganj ključna za dvig kulture varnosti ter razvoj skupnih prepričanj in stališč. Pri zaznavanju razvoja kulture varnosti in povezanosti z vplivom sistema vodenja kakovosti, procesom obvladovanja tveganj in javljanjem odklonov se med zaposlenimi v bolnišnici kažejo določeni izzivi, ki so povezani z znanjem, organizacijsko hierarhijo, izobraževanjem, poklicem ter kulturo strahu. The main guideline of health organizations is quality and safe healthcare treatment. Hospitals provide this by establishing and maintaining a quality management system. Moreover, the new version of ISO 9001:2015 standard has brought the requirement for risk management. The purpose of this master's thesis is to determine the influence of quality management system and risk assessment on the development of safety culture in health institutions, in this case the Jesenice General Hospital. The aim is to explore the level of safety culture development, which is the result of the operation and management of the quality system. It is based on the new version of ISO 9001:2015, on the process of risk management, and on the reported deviations. The result is obtained through in-depth interviews with the hospital employees. The development of safety culture is of paramount importance in ensuring patient safety. The hospital argues that the reporting of deviations and risk management are key to raising safety culture and developing common beliefs and attitudes. Certain challenges can be seen among hospital employees in perceiving the development of safety culture and its link to the influence of the quality management system, the risk management process and the reporting of deviations. These challenges are related to knowledge, the organizational hierarchy, education, profession and the culture of fear.

Kljub porastu alternativnih plačilnih instrumentov, gotovina še vedno ostaja prevladujoč način plačila. V bankah in hranilnicah se opravljajo gotovinske transakcije večinoma na bančnih okencih. Bančne inštitucije morajo imeti vzpostavljene sisteme za obvladovanje tveganj na vseh področjih, tudi blagajniškem. Za upravljanje tveganj obstajajo različni sistemi in modeli. Vse to preučujemo v tem delu. Delo je sestavljeno iz dveh delov, iz teoretičnih osnov izbranega področja in praktičnega dela, kjer v izbrani enoti hranilnice izvedemo testiranje delovanja notranjih kontrol na pregledu dokumentacije ter razgovora zaposlenih. V uvodnem delu smo si zastavili cilje in hipoteze, ki jih na podlagi testiranja preverimo ter s tem potrdimo oziroma ovržemo. V poglavju o blagajniškem poslovanju se osredotočimo na opravila blagajniškega poslovanja, ki jih opravi blagajnik pri svojem delu na bančnem okencu. Pri tem predstavimo tudi katere blagajniške listine pri svojem delu uporablja. Enako opredelimo tudi trezorsko poslovanje, ki je del blagajniškega poslovanja. V nadaljevanju se posvetimo zakonskim podlagam, ki se posredno in neposredno nanašajo na blagajniško poslovanje. Pozornost namenimo tudi nadzoru bančnega poslovanja, ki je po zadnji finančni krizi doživel spremembe z vpeljavo Enotnega mehanizma nadzora. Večji naslednji sklop se nanaša na poglavje o tveganjih in notranjih kontrolah. V tem poglavju tako podrobno opredelimo tveganja blagajniškega in trezorskega poslovanja. Nadalje opredelimo notranje kontrole, njihovo vlogo in namen, kot enega izmed sistemov za obvladovanje tveganj pa predstavljamo COSO okvir. Podrobno predstavimo dejavnike in načela COSO okvira. Praktičen del se nanaša na presojo delovanja notranjih kontrol izbrane enote hranilnice. Najprej predstavimo hranilnico in opredelimo dejavnike COSO okvirja v splošnem za hranilnico, nato pa še za izbrano enoto, kjer poteka raziskava. Nadalje sledi opisan potek raziskave, vzorci raziskave in način preverjanja vzpostavljenih kontrol skozi kontrolne aktivnosti. V zaključnem delu poglavja predstavimo še dobljene rezultate raziskave in preverimo zastavljene hipoteze. Despite the increase of alternative payment instruments, cash remains the predominant method of payment. Banks and savings banks process cash payments mostly at the cash counters. Banking institutions must have established risk management systems in all areas, including cash counters. There are various risk management systems and models available, which are all discussed in this Dissertation. The Dissertation is divided into two parts, theoretical overview and practical work where testing of internal controls consisting of documentation review and employee interviews was done in one branch. In the introductory part we set goals and hypothesis, which we then test to confirm or dismiss. In the chapter dealing with cash operations we focus on cash operations tasks carried out by a bank employee at the cash counter. A list of banking documents used with this type of work are also discussed. Vault operations fall into the same category as cash operations. In the subsequent chapter we analyse legal basis that have direct or indirect impact on cash operations. We also focus on banking control, which saw the implementation of the European Stability Mechanism, as a response to the last financial crisis. In the next chapter we focus on risks and internal controls. We discuss and define risks of cash and vault operations in detail. Furthermore, we define internal controls, their roles and purpose. We focus on the COSO framework as one of the systems for risk management. We discuss factors and principles of the COSO framework. Practical part of this Dissertation focuses on internal controls review in a selected savings bank branch. We begin with a general introduction of the savings bank, we define the COSO framework factors for the savings bank in general and for the specific branch where we conducted the research. We continue with the description of the research, samples and methods of reviewing established internal controls through control activities. In the final part of the Dissertation we present research results and see how they match our hypothesis set at the beginning.

V diplomski nalogi obravnavamo rešitev za spremljanje porabe časa pri projektu. Izvede se pregled stanja in delovnega procesa v organizacij, ki je zašla v težave. Določimo kazalnike, preko katerih spremljamo vpisovanje časa. Ugotovimo, da se čas ne beleži sproti in dosledno. Določimo proces spremljanja porabe časa, ki ga podpremo z namensko, uporabniku prilagojeno rešitvijo za spremljanje porabe časa. Spletno aplikacijo napišemo z uporabo odprto-kodnih gradnikov tako, da prilagojeno deluje na kar največ napravah. Po uvedbi te rešitve ponovno pogledamo kazalnike. Ugotovimo, da se je položaj organizacije izboljšal. The thesis examines a solution for project time tracking. Analysis of current state and work process at an organisation in peril is performed. Set of performance indicators is established in order to monitor time tracking. It turns out that time is not tracked consistently. Application supported time tracking process is defined. A user friendly mobile first web application based on open source modules is created. Once the application has been integrted into the work process we reevaluate the situation. Performance indicators show that the situaion has improved.