{"?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-SEURZTAL/13e-d7f49387fd7a9-19ade8e-89-07187d6/PDF","dcterms:extent":"348 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-SEURZTAL/ca18b6fc-d90f-4fbc-aeda-8e67565397cd/TEXT","dcterms:extent":"69 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-SEURZTAL","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2016","dc:creator":"Podgorelec, Peter","dc:format":[{"@xml:lang":"sl","#text":"letnik:42"},{"@xml:lang":"sl","#text":"številka:8"},{"@xml:lang":"sl","#text":"str. 1439-1458"}],"dc:identifier":["ISSN:0353-6521","COBISSID:15351377","URN:URN:NBN:SI:doc-SEURZTAL"],"dc:language":"sl","dc:publisher":{"@xml:lang":"sl","#text":"IUS SOFTWARE"},"dc:subject":[{"@xml:lang":"sl","#text":"gospodarske družbe"},{"@xml:lang":"sl","#text":"informacije"},{"@xml:lang":"sl","#text":"nadzorni sveti"},{"@xml:lang":"sl","#text":"notranje revidiranje"},{"@xml:lang":"sl","#text":"revizija"},{"@xml:lang":"sl","#text":"upravljanje"},{"@xml:lang":"sl","#text":"vodenje"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Od uprave neodvisne informacije nadzornega sveta| primer notranjega revizorja po noveli ZGD-1I|"},"dc:description":[{"@xml:lang":"sl","#text":"The article discusses legal possibilities of obtaining Management-Board-independent information required to perform the Supervisory Board functions. Explicitly regulated statutory forms thereof are: the right to inspect incorporated information and report of the auditor of the annual report and a special expert. The most disputed issue in legal theory is, whether the Supervisory Board may obtain information directly from the company's employees without the Board's consent or presence. This issue is specific for a two-tier governance system. Most experts continue to adopt a restrictive view, i.e. that information can be obtained in such a way only in exceptional cases. This view is criticised by the author. The amended Companies Act (ZGD-1I) has specifically regulated the internal auditor function. The author welcomes the adopted solutions and provides a detailed explanation of their background"},{"@xml:lang":"sl","#text":"Avtor v prispevku obravnava pravne možnosti pridobivanja od uprave neodvisnih informacij za izvrševanje funkcij nadzornega sveta. Zakonsko izrecno urejene možnosti pridobivanja takšnih informacij so: pravica do vpogleda v inkorporirane informacije ter poročila revizorja letnega poročila in posebnega izvedenca. V pravni teoriji je sporno predvsem vprašanje, ali lahko organ nadzora pridobiva informacije neposredno od zaposlenih v podjetju in brez dovoljenja uprave oziroma njene navzočnosti. To vprašanje je specifično za dvotirni sistem. V zvezi s tem je še vedno prevladujoče restriktivno stališče, ki to možnost dopušča le v izjemnih primerih ali s soglasjem uprave. Avtor to stališče kritizira. Kot informacijski vir je novela Zakona o gospodarskih družbah ZGD-1I posebej uredila notranjega revizorja. Avtor ocenjuje uzakonjene rešitve kot pozitivne in v prispevku podrobneje pojasnjuje razloge zanje"}],"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-SEURZTAL","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-SEURZTAL"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-SEURZTAL/13e-d7f49387fd7a9-19ade8e-89-07187d6/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-SEURZTAL/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-SEURZTAL"}}}}