20.500.12556/DKUM-82642 Primerjava posebnosti računovodenja v invalidskih podjetjih in socialnih podjetjih Comparison of special features of accounting in disability companies and social enterprises V Sloveniji je za zaposlitev invalidov zelo dobro preskrbljeno predvsem s pomočjo različnih programov, državnih pomoči in ukrepov, ki se nudijo podjetjem. Zaposlitev invalidom podjetjem naj nebi predstavljalo le dodaten prihodek, temveč izboljšanje položajev invalidov in njihovo vključevanje v družbo. Z pomočmi države podjetjem, lahko postanejo invalidi zelo zanimivi in iskani kader za različna podjetja. Namen diplomskega dela je prikazati delovanje invalidskih in socialnih podjetjih, ter razliko med njimi. V diplomsko delu smo spoznali delovanje invalidskih in socialnih podjetjih, začetek pridobitve statusa invalidskega in socialnega podjetja, pogoje, prenehanje delovanje ter posebnosti računovodstva in razlike med invalidskim in socialnim podjetjem. Ugotovili smo, da je ustanovitev invalidskega podjetja težja, kot ustanovitev socialnega podjetja. Čeprav v zadnjih letih število socialnih podjetjih narašča. Tako socialno, kot invalidsko podjetje ima posebnosti računovodenja. In Slovenia, the employment of disabled people is very well provided for, mainly with the help of various programs, state aid and measures offered to companies. Employing disabled people in companies should not only represent additional income, but also the improvement of the positions of disabled people and their integration into society. We all wish and want that the employment of disabled people should not only be a means of survival, but should be a condition for the best possible integration into society. With various state aid to companies, disabled people can become very interesting and sought-after personnel for various companies. The aim of the thesis is to show the operation of disabled and social enterprises, and the difference between them. In the diploma work, we learned about the operation of disabled and social enterprises, the beginning of acquiring the status of a disabled and social enterprise, the conditions, termination of operation and the peculiarities of accounting and the differences between disabled and social enterprises. We found that establishing a disabled company is more difficult than establishing a social enterprise. Although the number of social enterprises has been increasing in recent years. Both a social enterprise and a company with disabilities have special features of accounting. Invalidi invalidsko podjetje socialno podjetje kvote. Disabled people disabled company social company quota true true false L. Kadiš Slovenski jezik Angleški jezik Diplomsko delo/naloga 2022-08-29 09:25:38 2022-11-15 13:13:04 2022-11-16 03:17:08 0000-00-00 00:00:00 2022 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.76657 129448963 UN_Kadis_Lucija_2022.pdf UN_Kadis_Lucija_2022.pdf 1 D54A6414EA580C0C25FA80C14139CF94 98d748b87ac19c463890b7346d47d8aa7e5bddd72c1c3ffc0e29ccb2766f99db a4aef5f8-3e30-11ed-93b6-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=163470 Ekonomsko-poslovna fakulteta 0 0 0