{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-A17RNDDN/c83e76e7-5785-4faf-a2a8-c3a884590a1c/PDF","dcterms:extent":"978 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-A17RNDDN/e111075e-d120-4f56-a408-47d943b6a125/TEXT","dcterms:extent":"38 KB"}],"edm:TimeSpan":{"@rdf:about":"2006-2025","edm:begin":{"@xml:lang":"en","#text":"2006"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-A17RNDDN","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2014","dc:creator":["Hauptman, Lidija","Tič, Sašo"],"dc:format":[{"@xml:lang":"sl","#text":"številka:1/2"},{"@xml:lang":"sl","#text":"letnik:60"},{"@xml:lang":"sl","#text":"str. 37-46"}],"dc:identifier":["ISSN:0547-3101","COBISSID:11732252","URN:URN:NBN:SI:doc-A17RNDDN"],"dc:language":"sl","dc:publisher":[{"@xml:lang":"sl","#text":"Društvo ekonomistov Maribor"},{"@xml:lang":"sl","#text":"Ekonomski center Maribor"},{"@xml:lang":"sl","#text":"Ekonomsko-poslovna fakulteta"}],"dc:subject":[{"@xml:lang":"sl","#text":"financiranje"},{"@xml:lang":"sl","#text":"krediti"},{"@xml:lang":"sl","#text":"podjetja"},{"@xml:lang":"sl","#text":"poslovne finance"}],"dcterms:temporal":{"@rdf:resource":"2006-2025"},"dc:title":{"@xml:lang":"sl","#text":"Kapitalska struktura in tanka kapitalizacija| Capital structure and thin-capitalization rule| case study of parent companies in Slovenia| študija primera obvladujočih družb v Sloveniji|"},"dc:description":[{"@xml:lang":"sl","#text":"Theory defines the quality of a capital structure in different ways, and many factors have an impact on it. In the case of loans between the related parties (as a form of debt financing) and the savings that can be achieved using this form of financing, the companies create a so-called tax shield, by which exploitation is restricted by the thin capitalization rules in many countries. In this paper, the changes in the capital structure of selected parent companies in Slovenia for the 1997-2012 period were analyzed. The survey reveals that the proportion of debt financing increased after the adoption of the thin capitalization rules in 2004 and despite its escalation"},{"@xml:lang":"sl","#text":"Teorija opredeljuje kakovost kapitalske strukture zelo različno. Nanjo vplivajo številni dejavniki. Pri posojilih med povezanimi osebami (kot obliki dolžniškega financiranja) in prihrankih, ki jih dosežemo pri tej obliki financiranja, družbe ustvarijo t. i. davčni ščit, njegovo prekomerno izkoriščanje pa države omejujejo s pravilom tanke kapitalizacije. V prispevku smo analizirali spreminjanje kapitalske strukture na primeru izbranih obvladujočih družb v Sloveniji za obdobje 1997-2012. Raziskava razkriva, da se je delež dolžniškega financiranja po sprejetju pravila tanke kapitalizacije v letu 2004 in kljub njegovemu zaostrovanju povečeval"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-A17RNDDN","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-A17RNDDN"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-A17RNDDN/c83e76e7-5785-4faf-a2a8-c3a884590a1c/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Mariboru, Ekonomsko-poslovna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-A17RNDDN/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-A17RNDDN"}}}}