Matej Marinč has served as an associate editor of Electronic commerce research with an impact factor of 0,971. Electronic Commerce Research serves as a catalyst for new research and a forum for disseminating the latest findings in all facets of electronic commerce. Readers will find a host of important theoretical and empirical research findings that are leading the way to a better understanding of electronic commerce and its impact. The journal has been cited by SSCI (Social Sciences Citation Index). http://www.springer.com/business+%26+management/business+information+systems/journal/10660
C.04 Editorial board of an international magazineCOBISS.SI-ID: 16034855
The authors argue that financial system continue to be an underdeveloped sector in the Slovenian economy. The study shows that institutional development is needed in order to ensure restructuring and development of financial sector. Institutional development needs to improve the international competitiveness of financial institutions and their integration of the financial system of the Euro area/EU. Such institutional development may guarantee successful long-term performance of financial system with respect to its main functions, which are crucial for companies and inhabitants. Through the research project "Competitiveness of the financial sistem of Slovenia" that lasted on the Economic Faculty, University of Ljubljana through years 2004-2006, we have focused on two aspects of the financial system development: first, on the question of the REPO-market development as an important segment of the money market and on the possibility of the inclusion of the economic subjects on the REPO-markets in Euro area; and second, on the question of corporate taxation in Slovenia. Both views of competitiveness that are under the scrutinity of this work represent the crucial development aspects, where the government may play an important role, with the goal to increase the competitiveness of economic subjects in the wider economic area. This allows for better achievement of the strategic economic goals.
C.02 Editorial board of a national monographCOBISS.SI-ID: 257559296
Slovenian inhabitants are exposed to the increased risk of the decline in their income when retiring. The first pillar of the Slovenian pension system has become more and more unsustainable, as confirmed by financial data of ZPIZ. Other EU countries are confronted with similar problems. The pressure on the sustainability of the first pillar of the pension system has been increased by the premature retirement, which effectively eliminates the impact of the pension reforms with respect to the increase of the retirement age. In addition to the wide reform of the second pillar of Slovenian pension system, that is currently a discretion of the employers, it is crucial that additional mechanisms are designed in Slovenia that will lead to the focused pension savings within the scope of the third pillar of the Slovenian pension system. In this way, people, supported by government stimulation, could take their own initiative and responsibly save for their elder years to assure financial independence. This is becoming crucial especially for the middle and even for the lower social class.
C.02 Editorial board of a national monographCOBISS.SI-ID: 264069888
Valuing technical provisions of life annuities depends mainly on projected demographic trends. A life annuity is a specific insurance contract in which one party (an insurance company), in exchange for payment of a premium, guarantees a series of payments until the death of the other party (the insured person). The projection of future mortality improvements has significant effects on pricing and reserving for life annuities. As such, annuities are associated with longevity risk, in that decreasing mortality rates of the insured population lead to an increase in the number of annuity payments. There are no official projected annuity tables for annuity owners in Slovenia. To value life annuities, insurance companies in Slovenia use annuity tables that are based on the mortality profile of populations in foreign countries. The Slovenian Insurance Supervision Agency has set the German annuity tables DAV 1994 R as the minimum standard. This means that insurance companies value their liabilities using DAV 1994 R annuity tables; however, they can use other tables, as long as those tables produce higher technical provisions than the DAV 1994 R. The result, though, is that the industry standard is to use the DAV 1994 R tables for pricing and reserving and, in turn, mortality statistics from 1994 on the insured in Germany are used to value liabilities for annuities and pensions in Slovenia. The DAV 1994 R tables were used in the German insurance industry until the DAV 2004 R tables were introduced in 2005. The replacement resulted in a 10–20% increase in premiums for deferred annuities in Germany, depending on the insured’s age and sex. This substantial increase in premium rates raised an important question for the Slovenian insurance industry: Are the DAV 1994 R tables still sufficient or even appropriate for measuring the best estimate of liabilities from annuities and pensions in Slovenia? To answer this question, the international working group on mortality was established in 2010 to develop the first annuity mortality tables for the Slovenian market. This monograph presents the results of the group’s work. The work of the group was financially supported by the Slovenian Association of Insurers.
C.02 Editorial board of a national monographCOBISS.SI-ID: 262727936
More than 1,100 participants from around the world had a chance to listen to presentations and discussions of scientific research in the fields of accounting, corporate governance, environmental accounting and information system support. Topics of the current impact and consequences of the financial crisis were also addressed during the conference. Over the three conference days, 667 scientific works were presented and 11 symposia were held. The programme included some of the most pressing and innovative areas of research, for example neuro-accounting, which combines the fields of neuroscience and accounting. Photo galery: http://efnet.si/en/2012/06/04/35th-annual-congress-of-the-european-accounting-association/ Movie: http://www.youtube.com/watch?v=qyhc3q1Q6V4&feature=youtu.be
B.01 Organiser of a scientific meeting