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Title:PRAVNI IN RAČUNOVODSKI OKVIR ZA DELOVANJE PROSTOVOLJNIH GASILSKIH DRUŠTEV V RS
Authors:Smrekar, Katja (Author)
Primec, Andreja (Mentor) More about this mentor... New window
Files:.pdf VS_Smrekar_Katja_2018.pdf (795,74 KB)
MD5: 3FB521825A005E40CE0F7C5868112258
 
Language:Slovenian
Work type:Diploma project paper (mb13)
Typology:2.11 - Undergraduate Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:V svoji diplomski nalogi sem preučevala kaj pomeni beseda društvo. Poskušala sem s pomočjo ZDru-1 in ZGas ugotoviti, ali je društvo primerna pravno-organizacijska oblika za izvajanje prostovoljne dejavnosti, saj nekatera društva izvajajo ob tem tudi pridobitno dejavnost. Veliko je bilo primerjanja iz zakonov. Na primeru PGD Slovenska Bistrica sem poskušala ugotoviti, ali so društva primerno financirana, s koliko sredstvi razpolagajo ter kako se računovodstvo vodi v društvih. Pri tem sem ugotovila, da bi mogoče bile potrebne spremembe in podala tudi nekaj predlogov za to. Teoretičen del obsega predvsem teorijo o tem kaj je društvo, kakšne so razlike med društvi, kako poteka računovodenje v društvih, delovanje društva in sestava. Veliko pojasnjenega je iz ZDru-1 in ZGas. V osrednjem delu sem podrobneje predstavila PGD Slovenska Bistrica, njeno zgodovino, delovanje članstva, računovodenje, ki ga uporabljajo. To je bil ključen del moje diplomske naloge, saj sem na podlagi teh podatkov lahko primerjala s podatki iz teorije in nato poiskala vzroke za spremembe in podala izboljšave.
Keywords:prostovoljno gasilsko društvo, gasilstvo, Zakon o društvih, računovodenje društev, obdavčitev, bilanca stanja
Year of publishing:2015
Publisher:[K. Smrekar]
Source:Maribor
UDC:347.4/.5
COBISS_ID:13163804 New window
NUK URN:URN:SI:UM:DK:QYISSZAK
Views:478
Downloads:50
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:LEGAL AND ACCOUNTING ASPECTS FOR THE OPERATION OF VOLUNTARY FIRE ASSOCIATIONS IN THE REPUBLIC OF SLOVENIA
Abstract:In my thesis, I studied what the word society means. With ZDru-1 and ZGas I wanted to determine whether the society is legally appropriate and if its organizational structure is correct to carry out voluntary activities because some societies performed well due to the gainful activity. There have been many comparisons of laws. In the case of PGD Slovenska Bistrica I tried to determine whether the society is adequately funded, how many resources they have and what are their accounting methods. In doing so, I realized that would be the necessary changes, so I put forward some proposals for that. The theoretical part consists mainly of theory about what society means, what are the differences between societies, accounting methods, operation and assembly of the society. Many clarification are written in ZDru-1 and ZGas. In the central part I presented the details of PGD Slovenska Bistrica, its history, the functioning of membership, and accounting used by them. That was a key part of my thesis, so I could compared these data with data from theories and then look for the causes of the changes and improvements made.
Keywords:voluntary fire brigade, fire fighting, law, accouting of societies, taxation pf societies, balance of accounts


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