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1.
GOSPODARSKI KRIMINAL IN MOLK REVIZORJEV
Kaja Černjavič, 2010, diplomsko delo

Opis: Zakonsko prepovedana dejanja, povzročena na področju gospodarstva z namenom osebnega prilaščanja in okoriščanja, pojmujemo kot gospodarski kriminal. V diplomski nalogi izpostavljamo vlogo revizorja v povezavi z gospodarskim kriminalom v primerih, ko zanj ve, ampak o njem ne govori. Govorimo o molku revizorjev, o prekrških zaposlenih, katere bi bilo potrebno javiti poslovodstvu, lastnikom in drugim izven podjetja, saj je revizor odgovoren za mnenje, ki ga izrazi v računovodskih izkazih. Gospodarski kriminal je kaznivo dejanje, sankcionirano po kazenskem pravu države. V nalogi smo obravnavali molk revizorjev in sankcije, ki jih predvidevajo strokovne in pravne podlage. Izpostavljamo problematiko podanega pozitivnega mnenja na računovodske izkaze podjetja v letnem ali medletnem poročilu ter nenadno napoved insolventnosti podjetja. Pomembno je, da revizor razpolaga z zadostno količino informacij in ima dovolj časa za pogovor z zaposlenimi na podlagi katerega lahko oceni kakovost njihovega dela ter opazi tudi manjše ali večje napake. Menimo, da obstaja v primeru, če revizor ne razpolaga z zadostno količino informacij in časom v katerem bi lahko te informacije preveril večja možnost, da pomembno napačne navedbe, ki nakazujejo na goljufijo, ne bodo odkrite. V primeru, da so odkrite, ampak se o njih ne poroča, le-to pa lahko ustrezno dokažemo, so revizorji lahko tudi kaznovani z odvzemom prostosti. Zakon o revidiranju kazenskih sankcij za napačno izraženo mnenje revizorja javnosti ne predvideva, predvideva le globe katerih velikost je odvisna od velikosti prestopka. Agencija za javni nadzor nad revidiranjem ima možnost odvzema dovoljenja za opravljanje dela, če ugotovi, da pooblaščeni revizor krši pravila revidiranja in je zaradi te kršitve poročilo o revidiranju, ki ga je podpisal, pomanjkljivo oziroma zavajajoče. Kazenski zakonik (KZ-1) na podlagi 235. člena kaznuje vsakogar, ki lažno poslovni listino, knjigo ali spis uporabi kot resnično ali kdor uniči, skrije, precej poškoduje ali kako drugače napravi neuporabne poslovne knjige. Izdaja poslovne skrivnosti je lahko po KZ-1 kaznovana, vendar slednje ne velja v primeru, če je revizor zaznal kaznivo dejanje (38. člen ZRev-2). Poznavanje in upoštevanje strokovnih in pravnih podlag v revidiranju je zelo pomembno, saj je od ustreznega strokovnega znanja odvisno tudi kvalitetno in pravilno opravljanje posla revizije. Vsi udeleženci posla, tako revizor kot zaposleni v revidiranem podjetju, se morajo zavedati svojih dolžnosti in pravic ter sankcij, ki nastopijo ob njihovem neupoštevanju. Pomembno je slediti kodeksom poslovne etike, ki narekujejo poslovno obnašanje; le na tak način je možno ohranjati dober poslovni odnos, za katerega menimo, da je podlaga za dobro in kvalitetno opravljeno revizijo podjetja.
Ključne besede: revizor, molk revizorjev, gospodarski kriminal, prevare, strokovne in pravne podlage, revizorjevo mnenje brez pridržka, revizorjevo mnenje na računovodske izkaze
Objavljeno: 14.12.2010; Ogledov: 1626; Prenosov: 240
.pdf Celotno besedilo (1,07 MB)

2.
ENERGY MANAGEMENT AS A TOOL FOR ENERGY EFFICIENCY IN THE COMPANY KOPUN SIMTO Ltd.
Kaja Černjavič, 2013, magistrsko delo

Opis: The problem we referred to is great and mostly uncontrolled energy consumption in the public and private sector not just in Slovenia but also in other countries around the world. In Europe some restrictions were met, which resulted in 2009 in a new standard, the EN 16001:2009, two years later the International Standardization Body issued the ISO 50001:2011, energy management standard. With the help of a case study potential in energy and emissions as well as overall environmental protection was presented. All anticipated research methods were followed, hypothesises set in the introduction were carefully researched and mainly proven to be right whereas some, hypothesis one and two, connected with the increase of energy consumption in Slovenia and hypothesis two, number of certificates per capita, were refuted. The overall consumption of energy in Slovenia decreased (table 2, page 15) in the year 2011 compared to 2010. Slovenia is also not the country with the lowest number of issued energy certificates per capita; Portugal has two (picture 1, page 35). Hypothesises three to five linked to the study case were fully proven to be right; the company did not have an energy management programme but the owners were fully aware of the possibilities of energy savings. There was as well energy savings potential, proven to be even more that the first anticipated 50-percent. Our conclusion is that energy management plays a key role in sustainable development and environment conservation practices, as it helps the country move towards an energy efficient economy. With the help of the case study we made a good illustration how a micro company saved 75-percent of energy costs in the first year, by using energy management as a tool. The main and general changes enhanced the company’s energy efficiency, taught employees some basic techniques for achieving greater energy efficiency and cost reduction not just inside the organization but also in family homes. It is important, that expenditures concerning energy purchase and consumption are exactly defined. Before the implementation and certainly after it, energy management accounting and energy management audits should be performed. This serves as a tool to realize and understand the full spectrum of the environmental costs and helps to create internal demand in businesses for cleaner and less wasteful production processes. It gives organizations a preferential position to engage in pollution prevention activities mainly because it makes good business sense due to the immediate financial benefits it delivers. The prime goal of the thesis was to stimulate organizations to implement the concepts of energy management practices into their organizational structure and to use energy management systems for lowering energy and other environmental costs, no matter the size or segment the organization. There is no need to get certified if not wanted; just performing these activities is enough, as it brings all the benefits to the environment. Helping to achieve this goal is now mainly in the hands of others, it is important how the country will act and react and help organizations to achieve this goal. Different restrictions can be met on the field of law and taxes, subsidies, etc. We believe that, for meeting all the required goals (Kyoto protocol and other) and help the economy to move towards a sustainable one, organizations will have to reorganize their structures and implement energy management. There are big potentials in reduction of emissions and energy consumption, with energy management, organizations can get the help and knowledge how to keep the budget of energy consumption as low as possible, how to meet all the critical objectives and also important, reduce their operational costs on a long-term basis.
Ključne besede: energy management, energy efficiency, energy conservation, energy consumption, energy accounting and auditing, energy manager, International Standards Organization (ISO), energy management system EnMS, cost efficiency
Objavljeno: 19.05.2014; Ogledov: 986; Prenosov: 57
.pdf Celotno besedilo (1,68 MB)

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