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ANALIZA UVAJANJA MEDNARODNEGA RAČUNOVODSKEGA STANDARDA USALI V HOTELIH NA SLOVENSKEM
Milena Sagadin, 2010, final seminar paper

Abstract: Delo diplomskega seminarja obravnava enotni sistem računovodstva USALI (Uniform System of Accounts for the Lodging Industry), ki je mednarodno uveljavljen standard poročanja o celovitem delovanju hotelov. Razdeljeno je na štiri poglavja. V uvodnem delu smo opredelili osnovni problem, opisali namen, cilje iz katerih izhaja vsebina naloge, osnovne trditve, predpostavke, omejitve in metode raziskovanja, ki so pripomogle k izdelavi naloge. V drugem poglavju, ki je teoretična osnova dela diplomskega seminarja, smo prikazali spremljanje in merjenje uspešnosti poslovanja v hotelski dejavnosti. Ugotavljali smo bistvene razlike statističnih poročil v Sloveniji in mednarodnega statističnega spremljanja. Pri prikazu merjenja uspešnosti poslovanja smo se omejili na ekonomsko uspešnost poslovanja v hotelskih podjetjih. Prikazali smo kazalce in kazalnike za ugotavljanje uspešnosti hotelirske dejavnosti ter računovodske rešitve za merjenje uspešnosti poslovanja po standardih USALI. Tretje poglavje predstavlja osrednji del naloge. Raziskali smo, kašne so možnosti uvedbe mednarodno uveljavljenega sistema poročanja USALI v slovensko hotelirstvo. S pomočjo primerjave računovodskih rešitev obeh sistemov smo ugotavljali bistvene razlike med njima. Prikazali smo izdelavo poročil za profitne centre in stroškovna mesta v hotelu po sistemu USALI. S pomočjo aplikacije računovodskih podatkov hotelskega podjetja v Sloveniji v sistem USALI smo analizirali možnosti uvedbe standardov USALI v obstoječi slovenski računovodski sistem spremljanja uspešnosti poslovanja hotelske dejavnosti. Analizirali smo poročila po USALI, kazalce in kazalnike, ki jih predpisujejo standardi USALI ter podali ugotovitve v zvezi z izdelavo poročil. V zadnjem poglavju smo presodili, ali smo dosegli glavne zastavljene cilje in osnovne trditve. Dodali smo predloge za možnosti uvedbe mednarodnega spremljanja uspešnosti poslovanja hotelov v obstoječi računovodski sistem v Sloveniji.
Keywords: računovodstvo, hotelirstvo, merjenje uspešnosti poslovanja, Uniform System of Accounts for the Lodging Industry, USALI, poročila, ekonomski kazalniki, analiza, dobiček, izguba, stroški, prihodki, ADR, RevPAR, statistika
Published: 18.11.2010; Views: 4680; Downloads: 603
.pdf Full text (541,93 KB)

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Fuzzy Logic Model for the performance benchmarking of sugar plants by considering best available techniques
Damjan Krajnc, Miro Mele, Peter Glavič, 2007, original scientific article

Abstract: This paper deals with the problem of performance benchmarking of traditional beet sugar plants, by considering Best Available Techniques (BAT) for beet sugar production, as determined by the Integrated Pollution Prevention and Control (IPPC) Directive. A Fuzzy Logic Model, based on fuzzy set theory, was constructed for this purpose, in order to compare the performances of sugar plants within the sector's best standards, as expressed in the Reference Document on BAT. The effectiveness of the model was tested in the case study,in which three sugar plants were benchmarked against the BAT regarding the consumption of energy, water, raw materials and the production of wastes, wastewater, by-products and the main product. The model was recognized as helpful for the benchmarking needs of sugar plants. In addition, by integrating BAT Reference Document analysis into the model, it provides IPPC permitting authorities with an objective method and uniform BAT benchmarks to manage permitting process.
Keywords: chemical processing, beet sugar production, sugar industry, clean technologies, performance benchmarking, IPPC Directive, technology performance assessment, fuzzy set theory, best available techniques, IPPC permitting process
Published: 31.05.2012; Views: 1766; Downloads: 69
URL Link to full text

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Hygiene monitoring of textiles used in the food industry
Sabina Fijan, Avrelija Cencič, Sonja Šostar-Turk, 2006, original scientific article

Abstract: Protective clothing is required in the food-processing industry, to protect workers from contamination by bacteria, fungi, viruses, prions etc. contained in the secretions and raw meat of slaughtered animals, and to protect the meat from being contaminated by microorganisms carried by the workers. It is well-understood that textiles are a control point (CP), and must be appropriately cleaned and disinfected in order to prevent biocontamination. Although the laundering procedure itself is important for achieving disinfection, it is also essential to maintain an appropriate hygiene level in the laundry, in order to prevent recontamination of textiles by environmental viable microorganisms. In this study, a sanitary-microbiologicalanalysis was carried out in selected CPs in two laundries. Chemo-thermal washing efficiency was determined by evaluating the anti-bacterial effect against Enterococcus faecium and Staphylococcus aureus. The hygienic state of the laundries was determined by evaluating the number and type of microorganisms at selected CPs throughout the whole laundering procedure. The results indicated that the sanitary condition of both laundries did not reach the required levels and that several microbes were resistant to cleaning and disinfecting agents. It is obvious from the results that achievement of an appropriate hygiene level during laundering textiles from the food processing industry requires the implementation of appropriate corrective monitoring measures.
Keywords: laundry hygiene, textiles, food-processing industry, occupational health
Published: 30.05.2012; Views: 1484; Downloads: 241
.pdf Full text (43,87 KB)
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Thread loadings in different measuring positions on the sewing machine
Darja Žunič-Lojen, Jelka Geršak, 2005, original scientific article

Abstract: The knowledge of sewing thread tension determined at different measuring locations on the sewing machine is the basis for the definition of the loading magnitudes acting during the stitch formation process and the locations at which they appear, concerning the stitch cycle or the main shaft turn of the sewing machine. During the stitch formation process the sewing thread is exposed to the highest tension in the region between the tension regulator and the thread take-up lever, following by tension in the region between the take-up lever and the needle and in the region in front of the tension regulator. Dynamic tension and tension force are also dependent on stitch velocity.
Keywords: textile industry, sewing, kinetics of sewing, thread, dynamic thread loadings
Published: 01.06.2012; Views: 1359; Downloads: 67
URL Link to full text

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Ultrasound in textile dyeing an the decolouration/mineralization of textile dyes
Simona Vajnhandl, Alenka Majcen Le Marechal, 2005, review article

Abstract: In recent decades ultrasound has established an important place in different industrial processes such as the medical field, and has started to revolutionize environmental protection. The idea of using ultrasound in textile wet processes is not a new one. On the contrary there are many reportsfrom the 1950s and 1960s describing the beneficial effects of ultrasound in textile wet processes. The aim of this paper is to review some fundamentals of ultrasound, its broad application and gather some new researchand studies regarding ultrasound application in textile wet processes,with the emphasis on textile dyeing and the decolouration/mineralization of textile wastewaters.
Keywords: textile industry, textile dyes, wastewater, decoloration, degradation, ultrsound
Published: 01.06.2012; Views: 1084; Downloads: 31
URL Link to full text

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Efficiency of the coagulation/flocculation method for the treatment of dyebath effluents
Vera Golob, Aleksandra Vinder, Marjana Simonič, 2005, original scientific article

Abstract: Textile dyeing processes are among the most environment-unfriendly industrial processes, because they produce coloured wastewaters that are heavily polluted with dyes, textile auxiliaries and chemicals. The coagulation/flocculation method was studied as a wastewater treatment technique for the decolourization of residual dyebath effluents after dyeing cotton/polyamide blends using reactive and acid dyes. It was discovered that acombination of aluminium sulphate and a cationic organic flocculant yields an effective treatment for residual dyebath wastewaters since almost complete decolourization was achieved, TOC, COD, AOX, BOD and the anionic surfactants were reduced and the biodegradability was increased.
Keywords: textile industry, reactive dyes, acid dyes, wastewater, čiščenje odpadnih vodwastewater treatment, flocculation, coagulation, ecological analyses, wastewater decoloration, Jar-tests
Published: 01.06.2012; Views: 1545; Downloads: 67
URL Link to full text

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