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2. The implementation of environmentally oriented controllingVladimir Permyakov, Vitaly Parfenov, Sergei Alexandrov, Yuri Sivkov, Arthur Nikiforov, 2016, samostojni znanstveni sestavek ali poglavje v monografski publikaciji Opis: The environmental management mechanism is a set of tools on the impact of economic entities to ensure the consideration of environmental factors at all stages of activity.
The basic tools of environmental management are:
- environmental assessment and the procedure of evaluation of the impact of activities on the environment;
- environmental control;
- ecological examination;
- environmental audit;
- environmental certification;
- environmental accounting and reporting;
- environmental monitoring;
- environmental labelling and advertising.
Environmental regulation is carried out at various stages of economic activity. The legal basis of such regulation are Federal Laws "On environmental protection", "On ecological expertise" and other legislative acts.
Ključne besede: environmental controlling, environmental management, assessment, audit, certification, accounting, reporting, regulation
Objavljeno v DKUM: 11.05.2018; Ogledov: 1054; Prenosov: 94
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3. From effective accounting and reporting to efficient outsourcingDaria Meyr, 2014, izvirni znanstveni članek Opis: This study aims to identify an effective management accounting and reporting concept for efficient outsourcing performance in sustainable organizations. Existing reporting norms of the “Systemanalyse und Programmentwicklung (SAP)” platform, used in JSC "Russian Railways" (further Russian Railways) were analysed. Thereby, in the paper a method of the formation of internal management accounting and reporting on the costs of outsourcing were developed. Currently, the analysis of the reports and effectiveness of outsourcing is based on the technique comparison “costs on outsourcing should be less than the cost of own units”. Effective analysis should include not one, but several factors and be based on multi-criteria approach. The main influence on the variation of such determinants as cost, productivity and staff members outsourcing has when the volume of production and prices are constant. According to the features of railway transport enterprises, existing method has been completed with statistical. It shows how outsourcing changed the performance of the company and by what factors - the average cost, or productivity, or staffing or due to variations of all three factors simultaneously. Further, the results of quantitative data analysis will be used to identify an effective management accounting in sustainable organizations while supporting the development of outsourcing.
Ključne besede: outsourcing, cost accounting, managerial reporting, railway transport
Objavljeno v DKUM: 17.11.2017; Ogledov: 1791; Prenosov: 475
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4. Household accounting - a case of subsidised self-employed entrepreneurs in SloveniaDamjana Rant, Robert Horvat, Polona Tominc, Bojana Korošec, 2017, izvirni znanstveni članek Opis: This paper presents the results of the first empirical study of household accounting in Slovenia, which was conducted on a sample of households of subsidised self-employed entrepreneurs. Based on an original measurement of the levels of household accounting, this study presents the scope of different accounting components in these households. Further, it gives the results of the comparison between those subsidised self-employed entrepreneurs who managed to keep their business and those who failed to do so. The comparison of the results showed a statistically significant difference between the two groups of entrepreneurs only in terms of the scope of monitoring of household costs and expenditures.
Ključne besede: household accounting, self-employed entrepreneurs, entrepreneurial success
Objavljeno v DKUM: 09.08.2017; Ogledov: 1506; Prenosov: 404
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5. Users' perceptions on internet financial reportingTatjana Dolinšek, Polona Tominc, Andreja Lutar-Skerbinjek, 2014, izvirni znanstveni članek Opis: Background and Purpose: The objective of this research was to explore the perceptions of the users regarding Internet financial reporting practices in Slovenia. With this research, we wanted to determine what the perceptions of the users are regarding the reliability, credibility, usefulness and sufficiency of online accounting information and how their expectations regarding the content of accounting information differ from the actual situation.
Design/ Methodology/ Approach: This research has two parts: in the first part, we summarised the actual situation regarding publishing of internet financial reporting on a sample of large companies in Slovenia (n=110) while, in the second part, we conducted a survey with which we assessed the expectations of users as regards of accounting information (n=127). We then compared users' expectations with the actual situation, analysed by evaluation of 110 websites of Slovene companies.
Results: In the research we found that 52.6% of companies publish their accounting information on their websites and that on average 40.2% of users actually make use of this information We found that users have evaluated all four of characteristics: reliability, credibility, usefulness and sufficiency above average, whereby they evaluated usefulness with the highest grade and sufficiency with the lowest.
Conclusion: The results of this research can offer companies a feedback on users´ expectations, particularly in cases where these expectations are greater than the actual situation. We have determined that users generally want information that indicates the financial status of a company (such as the Rating Report and data on the company's liquidity), as these information are currently expected by users but available information do not meet their need in full.
Ključne besede: Internet financial reporting, users’ perceptions, IFR indicator, accounting information
Objavljeno v DKUM: 04.04.2017; Ogledov: 1558; Prenosov: 372
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7. UVAJANJE PROGRAMA EBA ACCOUNTING DMS V RAČUNOVODSKEM SERVISUSimona Slovnik, 2014, diplomsko delo Opis: V diplomski nalogi preučujemo problem vpeljave elektronskega poslovanja med računovodskim servisom ter strankami računovodskega servisa. Podjetja med seboj poslujejo večinoma v papirni obliki. V taki obliki podjetja dostavijo svojo dokumentacijo v knjiženje računovodskemu servisu. Kadar ima računovodski servis veliko strank, ima posledično tudi veliko papirne dokumentacije, ki slej kot prej vodi v prostorsko stisko. Kot možno rešitev tega problema smo preučili uvedbo programa EBA Accounting DMS v računovodskem servisu, ki stranki računovodskega servisa omogoča dostavo dokumentacije v elektronski obliki. Program se lahko integrira z obstoječim informacijskim sistemom v računovodskem servisu, s čimer se olajša delo računovodij in knjigovodij. Primerjava obstoječega in novega procesa knjiženja prejetih računov pokaže, da se celoten proces odvija hitreje, hkrati se odstrani problem prostorske stiske in možnost človeških napak pri knjiženju dokumentov. Strošek nakupa dodatne strojne opreme in čas, namenjen izobraževanju zaposlenih in strank, je investicija v prihranek časa in denarja v prihodnje.
Računovodski servis si z vpeljavo elektronskega poslovanja zagotovi konkurenčnost, oziroma celo prednost pred konkurenco, saj lahko v enakem času naredi več in preostali čas porabi za morebitna svetovanja ali analize podjetjem, kar je v današnjem poslovnem svetu še kako pomembno.
Ključne besede: program EBA Accounting DMS, elektronsko poslovanje, računovodski servis
Objavljeno v DKUM: 25.09.2014; Ogledov: 1980; Prenosov: 158
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8. 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 v DKUM: 19.05.2014; Ogledov: 2189; Prenosov: 136
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10. Statistics for economics, accounting and business studiesMichael Barrow, 2001, učbenik za višje in visoke šole Ključne besede: economics, economy, statistical methods, statistics, computer science, computer application, software, computer programmes, data base, index numbers, indexes, probability, realibility, distributions, hypotheses testing, data, sampling, regression analysis, correlations, time series, mistakes, problem solving, solution of problems, statistical analysis, application, business process, accounting, cases, case study, textbooks, exercises
Objavljeno v DKUM: 01.06.2012; Ogledov: 3006; Prenosov: 60
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