In the article the authors discuss the salary system in the private sector in the Republic of Slovenia. They present relevant legislation dealing with remuneration, in particular the Employment ...Relations Act, which regulates individual employment relations and in a separate chapter regulates remuneration. Remuneration includes a salary and other additional payments. The authors treat all the components of a salary, i.e. the basic salary, extra payments, the part of the salary based on job performance, and the payment for positive business performance. Other additional payments are payments in kind or in money, in securities, or profit-related pay, i.e. the participation of employees in profit sharing. The authors also treat other income of employees laid down in the Employment Relations Act and collective agreements as well as the reimbursement of expenses related to work. The authors also focus on the obligatory content of an employment contract with reference to remuneration. Finally, they address open issues regarding types of other additional payments and possible solutions for determining individual remuneration instruments in collective agreements and in employment contracts.
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CEKLJ, NUK, ODKLJ, UL, UM, UPUK
ABSTRACT IN SLOVENE: Revizijski odbori so kot posebni odbori nadzornih svetov oziroma upravnih odborov v gospodarstvu uveljavljeni ze vrsto let. Med drugim skrbijo za spremljanjc ucinkovitosti ...notranjega kontrolnega sistema, notranje revizije in sistemov za obvladovanje tveganj, ki zagotavljajo zanesljivejse poslovanje gospodarskih druzb. V javnem sektorju so revizijski odbori redki, v Sloveniji jih sploh ni. V prispevku bomo zato iskali odgovor na vprasanje, ali bi jih bilo smiselno organizirati, kaksne bi bile njihove naloge in odgovornosti, kaksne koristi bi imeli za poslovanje proracunskih uporabnikov ter ali bi pripomogli k boljsemu upravljanju javnih sredstev. Iskali bomo odgovor na vprasanje, ali bi revizijski odbori pripomogli h krepitvi notranjega kontrolnega sistema in notranjega revidiranja, ki sta za proracunske uporabnike v Sloveniji predpisana ze vec kot deset let, vendar se nimata prave vloge in razumevanja, ceprav sta v razvitih gospodarstvih nepogresljiva. // ABSTRACT IN ENGLISH: Audit committees as special committees of supervisory boards have been present in the business sector for a long time. Their purpose is to monitor the efficiency of the internal control system, internal auditing and risk management systems to assure the economical business of those companies. There are no such committees in the public sector in Slovenia. In this article, we try to determine whether it makes sense to establish them, what their objectives and responsibilities would be, what the benefits for budget user activities would be and, finally, if they would help in ensuring proper and efficient public spending. We search for clues showing whether audit committees would strengthen the internal control system and internal auditing that have both been mandatory for budget users in Slovenia for over ten years already but are still not well positioned and understandable compared to other developed economies.
The aim of this paper is to highlight the Slovene and EU regulation of social care service for the elderly from the view of possible implementation of public?private partnerships (PPPs) institutes in ...this sector. The authors discuss the economic rationale for implementing of PPP in the field of the social public service of providing care for the elderly. The Slovene PPP forms are two-fold: as a special contractually based and as a corporate-based PPP. The former could be a concession agreement or public procurement agreement, while the latter is being a form of a newly established or transformed legal entity. Authors analyse also possible models on how the PPP arrangement would be constituted in the future. The authors conclude this paper with some open questions about the legal status of employees and possible new benefits for the users of this public service according to the implementation of the new regulation.
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