20.500.12556/DKUM-14501 RAČUNOVODSKI IN REVIZIJSKI VIDIK STATUSNEGA PREOBLIKOVANJA OBRTNE ZADRUGE V DELNIŠKO DRUŽBO ACCOUNTING AND AUDIT ASPECT OF THE STATUS TRANSFORMATION OF CRAFT COOPERATIVE IN TO PUBLIC LIMITED COMPANY Zadruga je članska oblika pravne osebe in ima tipično značilnost korporacije. Od gospodarskih družb se razlikuje glede pridobivanja dobička, kot osnovnega cilja. Posebnost zadruge je njeno premoženje, ki ni ne zasebno, ne državno. Za preoblikovanje zadruge v delniško družbo je potreben sklep občnega zbora zadruge. Problem pri preoblikovanju pa predstavlja nerazdeljiv zadružni kapital, za katerega se tolmači, da ga je zadruga pridobila na neodplačen način. Dokazati, da zadruga takšnega premoženja nima je težko. S preoblikovanjem zadruge v delniško družbo bi se ekonomski učinek zadruge, ki se sedaj kaže v gospodarski pomoči zadružnikom izničil, saj bi začel prevladovati boj za dobiček. Cooperative society is the mode of legal entity and has the characteristic of corporation. It is different from other companies with a view to the production of profit as the basic aim of society operatipns. Special feature of the cooperative society is its property which is neither private nor national.A decision of society chamber is needed for transformation of cooperative society into join stock company and proposal in writing to all members of the society who should give the consensus for transformation must be disclosed. The indivisible property of the society constitutes a problem as an opinion prevailed that this capital has been in outstanding way by the cooperative company obtained. Economic effect that is the economic support to the society members reflected at the moment would cause its economic annualation in the caseof cooperative society into joint stock company transformation and the fighting for the profit would have been predominant. Zadruga nerazdeljiv zadružni klapital zadružna načela zadružna lastnina zadružno premoženje. Cooperative society indivisible capital of the cooperative cooperative principle cooperative ownership cooperative property. true true false [B. Žežko] Slovenski jezik Angleški jezik Diplomsko delo 2010-06-16 19:16:05 2010-09-20 13:20:03 2022-04-12 22:04:58 2023-12-17 03:25:44 2010 0 Poljane 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 10358044 URN:SI:UM:DK:Z53TDNA0 VS_Zezko_Barbara_2010.pdf VS_Zezko_Barbara_2010.pdf 1 5BA2EBEC9E480E190128405A982DBCE5 ea70273d64bdf92f0826122156c36c477ee5a8625019192234f77faf7c38c96c 210946fa-7c04-11eb-bb7a-00155d0001ca 20.500.12556/dkum/0fb7c010-742b-4e0e-b532-6484eda4f603 https://dk.um.si/Dokument.php?lang=slv&id=15445 Ekonomsko-poslovna fakulteta 0 0 0