<abstract xmlns="http://www.w3.org/1999/xhtml">The main purpose of the article is to motivate experts and researchers in the field of business informatics and logistics to interdisciplinary integration in order to develop a new concept of an information system that will help to strengthen a company's competitive ability. The article analyzes the research carried out between top managers, strategic managers and managers of logistics in the largest Slovenian companies. Two hundred companies were included in the primary survey; 60 managers were selected in a representative sample and at the end 30 leaders in statistical analysis. We sent questionnaires to our managers via e-mail. The data were processed with the statistical program IBM SPSS Statistics 19, as a method we used linear regression and multiple correlation. With the primary survey, we measured satisfaction of the managers with existing information support for logistics and found that logistical, strategic information professionals need to be even more connected, so that management decisions can then be developed and sustained. On the basis of the obtained data, it can be concluded that sufficient investment of funds in the creation of an appropriate information system fosters the development of business logistics. The originality and value of the article are reflected in the interdisciplinary view of the concept of information support of logistics in the development of new products, in the original connections of various business functions, in the possibility of designing new information solutions and in the sustainable development of new services for the market.</abstract>

Sustainable Development of Information Systems for Logistics as a Tool to Strengthen the Competitive Ability on Global Markets

<abstract xmlns="http://www.w3.org/1999/xhtml">The aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was standardized and implemented online. Two hypothesis were tested with a chi-square test and contingency table. In this study of Slovenian large and medium companies, we want to find out whether the size of the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between organizing a specific controlling department and the size of a company, and that large companies have more often organized a special controlling service than medium-sized enterprises. We also discovered the accounting officer’s membership in a company’s management team is not related to the size of a company. The results of the research could be used in controlling in medium-sized companies, where we suggest that management accounting in these companies is part of management decisions.</abstract>

University of Primorska, Faculty of Management

Influence of Company Size on Accounting Information for Decision-Making of Management

<abstract xmlns="http://www.w3.org/1999/xhtml">The central aim of the article is company governance, i.e., researching governance of a company that does not want to be only financially successful but also direct its governance toward socially responsible governance. The article begins with the definition of “theoretical backgrounds,” in which social responsibility in regard to company governance improvement in quality is explained. The article then focuses on the measurement of the quality of company governance; in the research, the selected tool chosen to evaluate the governance of the chosen company regarding social responsibility, i.e., SEECGAN index, is used. Further, the case study of a Slovenian public limited liability company is used. One of the important research findings is the recognition that the addressed part of the SEECGAN index needs to be innovated and further developed. Additional questions for the completion of the index used presents the added value of the article. This article has two limitations: 1) it focuses only on the tool chosen to evaluate the governance of the chosen company regarding social responsibility; 2) the case study is based on publicly accessible data.</abstract>

University of Maribor, Faculty of Economics and Business

Impact of Social Responsibility on the Quality of Company Governance

<abstract xmlns="http://www.w3.org/1999/xhtml">The purpose of the article is to present the possible regimes of bank resolution in the euro system and to highlight open questions concerning additional capital buffers and the valuation of assets according to the Bank Recovery and Resolution Directive (BRRD). The bail-in tool is used to write down or to convert certain liabilities with the purpose of restoring the capital adequacy. The valuation exercise would determine the amount of loss absorbtion to restore viability of the institution and capital adequacy. The bridge bank tool offers deeper restructuring powers to the competent resolution authority. Sale of the business tool is actually a variation of the bridge bank tool, enabling the resolution authority to transfer assets and liabilities to investors. The asset separation tool always is combined with another tool. The write-down is not a resolution tool, as it affects equity, while a bail-in tool goes further to other subordinated debt and senior debt. It is possible to establish additional resolution tools in the national legislation, as long as these tools are compatible with the principles of directive and national legislation in order to support cross-border group resolution. The issue of bank overregulation and the ability to meet the requirements without negative effects on the economy is emphasized.</abstract>

International Environment: Recovery and Resolution Regimes as the Pillar of the Banking Union

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Naše gospodarstvo/Our economy

 Naše gospodarstvo/Our economy – Journal of Contemporary Issues in Economics and Business (NGOE) is a quarterly, double-blind peer reviewed international scientific journal, focusing on economics and business sciences. Scientific articles and review papers provide new insights into the research topics of both disciplines. The journal aims to provide a venue for high quality theoretical and empirical articles that significantly contribute to the disciplines of economic and business sciences.   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Initial paper evaluation   All papers submitted for publication consideration in NGOE are first evaluated by the Editor-in-Chief. Papers which fall outside the aims and scope of the journal or fail to meet the requirements of a scientific research will either be rejected at this initial point or returned to the author for revision. Papers are never accepted by the Editor-in-Chief without the reports of two reviewers, at least.   Plagiarism checking   Papers that pass the initial evaluation stage are subject to a similarity/plagiarism scanning by using a plagiarism screening program. Any paper with a similarity percentage (excluding references) greater than 25 % will be rejected. Manuscripts that pass the initial evaluation stage and have a similarity rate below 25 % proceed to the referee process. All submitted papers are subject to anti-plagiarism control in the iThenticate system.   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