20.500.12556/DKUM-82627 Posebnosti letnega računovodskega poročanja v javnih zavodih z izobraževalno dejavnostjo na primeru univerze x Peculiarities of annual financial reporting in public institutions with educational activity on the case of university x Javni zavod je oseba javnega prava in je ustanovljen za potrebe opravljanja javnih služb. V diplomskem delu sem opredelila javni sektor in javni zavod. O slednjem sem podrobneje proučila ustanavljanje, upravljanje, vodenje in financiranje. Posebnost javnih zavodov od gospodarskih družb je to, da se financirajo tako iz javnega proračuna kot iz tržne dejavnosti. Zaradi tega nastajajo posebnosti pri sestavljanju letnih poročil javnih zavodov. Diplomsko delo izpostavlja posebnosti pri sestavljanju letnih poročil v javnih zavodih v primerjavi z gospodarskimi družbami. Na primeru Univerze X sem analizirala te posebnosti. A public institution is a person under public law and is established for the purpose of providing public services. In my thesis, I defined the public sector and public institution. About the latter, I studied in more detail how it is established, management, management and financing. The special feature of public institutes from commercial companies is that they are financed both from the public budget and from market activity. Due to this, peculiarities arise in the compilation of annual reports of public institutions. The thesis highlights the peculiarities of the compilation of annual reports in public institutions compared to commercial companies. I analyzed these peculiarities on the example of University X. javni zavod javni sektor univerza letno poročilo public institution public sector university annual report true true false P. Drofenik Slovenski jezik Angleški jezik Diplomsko delo/naloga 2022-08-27 21:33:48 2022-11-30 11:42:21 2022-12-01 03:07:00 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375.1 131669251 UN_Drofenik_Petra_2022.pdf UN_Drofenik_Petra_2022.pdf 1 CFEA9DC9E8DFD93D342E985A489065BB cce8e39c0d82280619d3b3a82ee46f99a7fb26166b33ef8654b2326ae8594879 461ac7f9-3fd0-11ed-a889-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=163606 Ekonomsko-poslovna fakulteta 0 0 0