Digital repository of Slovenian research organisations

Search the repository
A+ | A- | Help | SLO | ENG

Query: search in
search in
search in
search in

Options:
  Reset


Query: "author" (Petek Primož) .

1 - 2 / 2
First pagePrevious page1Next pageLast page
1.
Evolution of RMA in Slovenia
Primož Petek, Tjaša Baloh, Vanda Baloh, 2024, independent scientific component part or a chapter in a monograph

Abstract: This chapter outlines the research management and administration (RMA) as a profession and work field in Slovenia. Thus, we present an overview of the Slovenian research system, describing how this system has evolved over time. In addition, we explain the emerging need for RMA skills, including its self-organisation component and the challenges that lie ahead. A section is dedicated to Slovenian RMA demographics using RAAAP-2 and RAAAP-3 surveys. The conclusions of the chapter focus on a forecast for the future of RMA in Slovenia and several possible paths to follow for its community.
Keywords: Slovenia, research management and administration, professionalisation, KOsRIS II, RAAAP, research ecosystem
Published in DiRROS: 30.04.2024; Views: 117; Downloads: 47
.pdf Full text (734,17 KB)
This document has many files! More...

2.
Discretionary capitalization of development expenditures
Primož Petek, Mateja Jerman, Sandra Janković, 2023, original scientific article

Abstract: The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.
Keywords: capitalization, development expenditures, discretion, incentives, intangible assets
Published in DiRROS: 21.11.2023; Views: 283; Downloads: 163
.pdf Full text (1,03 MB)
This document has many files! More...
Search done in 0.06 sec.
Back to top