| | SLO | ENG | Piškotki in zasebnost

Večja pisava | Manjša pisava

Iskanje po katalogu digitalne knjižnice Pomoč

Iskalni niz: išči po
išči po
išči po
išči po
* po starem in bolonjskem študiju

Opcije:
  Ponastavi


1 - 7 / 7
Na začetekNa prejšnjo stran1Na naslednjo stranNa konec
1.
UVEDBA CENTRALNEGA UPRAVLJANJA INFORMACIJSKIH SISTEMOV NA ZAVODU RTV SLOVENIJA
Gorazd Zakrajšek, 2010, diplomsko delo

Opis: Na RTV Slovenija je trenutno v uporabi strežniški sistem, ki temelji na Windows 2008 in platformi Exchange 2007. V domeni je 2500 uporabnikov z različnimi operacijskimi sistemi (Windows 2000, Windows XP in majhen delež Windows 7). Raznolikost okolja narekuje potrebo po uvedbi centralnega sistema za nadzor in distribucijo popravkov, popis strojne in programske opreme, distribucijo programske opreme ter avtomatizirano namestitev operacijskih sistemov. Z implementacijo orodja Microsoft System Center Configuration Manager Server (ConfigMgr) 2007 v okolje RTV Slovenija lahko zagotovimo večjo skladnost IT-okolja z zahtevami uporabnikov in poslovanja ter s tem izboljšajmo njegovo učinkovitost, razpoložljivost in varnost. Orodje System Center Configuration Manager je grajeno na ključnih Microsoftovih tehnologijah, kot so Microsoft Windows Server Update Services (WSUS), Windows Server Active Directory (AD), in Windows arhitekturi. Vse te tehnologije so že bile predhodno nameščene v okolje RTV Slovenija.
Ključne besede: ConfigMgr: System CenterConfiguration Manager 2007, MP: SMS Management Point, RP: SMS Reporting Point, DP: SMS Distribution Point
Objavljeno: 24.01.2011; Ogledov: 1793; Prenosov: 72
.pdf Celotno besedilo (2,25 MB)

2.
PROTOTIPNA REŠITEV ZA GENERIRANJE POROČIL V PODJETJU
Bojana Andlovec Korošec, 2010, diplomsko delo

Opis: Diplomska naloga obravnava razvoj prototipne rešitve za generiranje poročil v konkretnem podjetju. Opisane so značilnosti modela uravnoteženega sistema kazalnikov uspešnosti (Balanced Scorecard - BSC). Analizirano je problemsko stanje v podjetju, ki posluje na več trgih v različnih jezikovnih okoljih in ima več poslovnih enot. Za razvoj prototipne rešitve je bila opredeljena arhitektura, izbrano razvojno orodje in implementiran proces generiranja poročil s Share Point Portalom, MS Reporting Services, Visual Studio in MS SQL Serverjem. Testiranje je pokazalo, da je prototip zanesljiv in da so prikazani kazalniki točni, uporabniki so zadovoljni, ker je uporaba enostavna, poročila pa kažejo celovit vpogled v poslovanje.
Ključne besede: Prenova procesov poročanja Uravnotežen sistem kazalnikov, (Balanced Scorecard - BSC) Prototipiranje MS Reporting Services
Objavljeno: 17.01.2011; Ogledov: 1496; Prenosov: 127
.pdf Celotno besedilo (4,98 MB)

3.
FATCA, OECD CRS IN DAC2 KOT ODGOVOR NA DAVČNE UTAJE
Ana Pristolič, 2016, magistrsko delo

Opis: V nalogi so predstavljena nova orodja v boju proti mednarodnim davčnim utajam, ki temeljijo na avtomatični izmenjavi podatkov: FATCA zakonodaja (Foreign Account Tax Compliance Act), uveljavljena s strani ZDA, OECD Enotni standard poročanja (Common Reporting Standard) in DAC2, evropska direktiva, ki OECD CRS vnaša v evropski pravni red. Izmenjava podatkov med pristojnimi organi različnih držav je do sprejema obravnavanih predpisov praviloma potekala na podlagi zahtev v povezavi s konkretnim davčnim zavezancem. Z novimi instrumenti se izmenjava razširja na avtomatično izmenjavo podatkov v zvezi s finančnimi računi. Boj proti davčnim utajam je možen le z učinkovitim sodelovanjem davčnih organov, ki je lahko uspešen zgolj s poenotenim in avtomatiziranim sistemom za izmenjavo podatkov. Posebna pozornost je namenjena obveznostim, ki jih navedeni predpisi prinašajo slovenskim finančnim institucijam. Finančne institucije so dolžne izvajati postopke dolžne skrbnosti za opredelitev finančnih računov in njihovih imetnikov ter določene podatke o davčnih zavezancih nerezidentih poročati pristojnemu organu. V zaključku naloge je predstavljena primerjava sistemov, posledice njihove uvedbe in dileme, ki se v zvezi z njimi pojavljajo. Omenjeni so tudi novi koraki pri boju proti čezmejnim davčnim utajam. Naloga obravnava pomembno in aktualno problematiko, ki ne vpliva samo na poslovanje finančnih institucij, temveč tudi davčne zavezance in pristojne organe ter premika meje pri izmenjavi informacij med davčnimi organi v boju proti davčnim utajam.
Ključne besede: FATCA, Foreign Account Tax Compliance Act, IGA, Intergovernmental Agreement, OECD CRS, Standard avtomatične izmenjave podatkov o finančnih računih, Enotni standard poročanja, Common Reporting Standard, DAC2, Direktiva o upravnem sodelovanju, AEOI, avtomatična izmenjava podatkov, čezmejne (mednarodne) davčne utaje, postopki dolžne skrbnosti, finančni račun, finančna institucija
Objavljeno: 15.09.2016; Ogledov: 900; Prenosov: 128
.pdf Celotno besedilo (1,60 MB)

4.
Users' perceptions on internet financial reporting
Tatjana 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: 04.04.2017; Ogledov: 495; Prenosov: 155
.pdf Celotno besedilo (563,23 KB)
Gradivo ima več datotek! Več...

5.
From effective accounting and reporting to efficient outsourcing
Daria 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: 17.11.2017; Ogledov: 290; Prenosov: 171
.pdf Celotno besedilo (246,14 KB)
Gradivo ima več datotek! Več...

6.
The relationship between delay in announcing quaterly forecasts of annual earnings and the type of earnings news
Mahdi Moradi, Mahdi Salehi, Seyyed Saeed Mehrdad Ayask, 2013, izvirni znanstveni članek

Opis: The current study aims to examine the relationship between delay in the announcement of quarterly forecasts of annual earnings and the type of earnings news in a unique context. Running a multiple linear regression on data collected from Rahavard Novin software and the companies’ financial statements, is the method of this study to investigate this relationship. Consistent with the pattern of good news early, bad news late, it was found that there is a positive relationship between the bad news type and the amount of delay in announcing quarterly forecast of annual earnings; so that the firms with negative adjustments in earnings forecast (bad news), on average, have 12 more days delay in the announcement. Considering other variables showed that as coverage percentage - a sign of success - increases, the amount of delay in announcing earnings forecast decreases, but companies with losses per share, on average, have an additional delay of about 6 days. The results obtained indicate that at least, in some industries there is certain time for reporting. Finally, it became clear that in the period after the adoption of the new disclosure instruction, despite the increased deadline, the amount of delay in earnings announcement has declined by about 2 days. In this study, for the first time in Iran, one of the company’s financial news (quarterly forecasts of annual earnings), have been classified into good and bad, based on comparison with the market expectation, and the relationship between the news type and the amount of delay in announcing the news, has been examined.
Ključne besede: reporting delay, good news, bad news, annual earnings per share quarterly forecast
Objavljeno: 22.01.2018; Ogledov: 256; Prenosov: 33
.pdf Celotno besedilo (213,46 KB)
Gradivo ima več datotek! Več...

7.
The implementation of environmentally oriented controlling
Vladimir 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: 11.05.2018; Ogledov: 153; Prenosov: 26
.pdf Celotno besedilo (674,17 KB)
Gradivo ima več datotek! Več...

Iskanje izvedeno v 0.15 sek.
Na vrh
Logotipi partnerjev Univerza v Mariboru Univerza v Ljubljani Univerza na Primorskem Univerza v Novi Gorici