Pričakovanja uporabnikov glede spletnega računovodskega poročanja

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\u27 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\u27s liquidity), as these information are currently expected by users but available information do not meet their need in full.Ozadje in namen: S to raziskavo smo želeli ugotoviti kako pogosto se uporabniki poslužujejo spletnih strani za prido - bivanje računovodskih informacij ter preučiti njihova stališča glede zanesljivosti, verodostojnosti, koristnosti in zadostnosti teh informacij. Hkrati pa smo želeli ugotoviti ali so ta pričakovanja skladna z dejanskim stanjem. Metodologija/pristop: Raziskava je razdeljena na dva dela: v prvem smo proučili dejansko stanje glede spletnega račun - ovodskega poročanja na primeru velikih slovenskih podjetji (n=110). V drugem delu pa smo z anketiranjem ugotavljali stališča uporabnikov (n=127) spletnega računovodskega poročanja. Ta pričakovanja uporabnikov smo nato primerjali z dejanskim stanjem in ugotavljali na katerih področjih prihaja do največjih razhajanj. Rezultati: V raziskavi smo ugotovili, da 52,6 % podjetji na svoji spletni stani objavlja računovodske informacije in da se 40,2 % uporabnikov poslužuje teh informacij. Rezultati kažejo, da so anketiranci v povprečju najvišje ocenili koristnost računovodskih informacij, sledi zanesljivost, verodostojnost, najnižje pa so ocenili zadostnost. Zaključek: Rezultati te raziskave lahko nudijo povratno informacijo podjetjem glede pričakovanj uporabnikov in to še posebej v primeru, ko so njihova pričakovanja večja od dejanskega stanja. V raziskavi smo ugotovili, da do teh razhajanj prihaja predvsem pri poročanju o finančnem stanju podjetja, saj uporabniki na spletnih straneh pogosto iščejo te informacije, vendar jih ne dobijo v zadostni meri

Assessment of Possibilities of On-Line Response Dynamic Traffic Management System Development in Medium Size Urban Areas

On-line response dynamic traffic management system (DTMS) seems to be the key solution for resolving many and the most important traffic problems in urban areas. Commonly used on-line response DTMS consists of on-road equipment (detectors, variable message signs etc.) and computer aided system. Such a system is generally installed in world metropolis with huge traffic loads that cannot be managed without it. The paper focuses on the real meaning of DTMS, possibilities of its usage in a medium size urban area, its purpose and expected consequences. Our experiment is based on the existing and verified traffic model of the City centre of Maribor, where different micro simulation scenarios were analysed. The main differences between non – response and on-line response traffic management systems are shown. In addition, their functionality and efficiency by resolving the possible traffic problem (unexpected traffic accident at the neutral point of the network) are represented

DIJAGNOSTICIRANJE UZROKA DEGRADACIJE ŠUPLJIH OPEČNIH BLOKOVA UGRAĐENIH U STROPNU ARMIRANOBETONSKU KONSTRUKCIJU

U konstrukciji montažnih stropova od šupljih opečnih blokova, koji su element ispune između nosivih armiranobetonskih greda, u razdoblju od četiri godine poslije njihove izgradnje došlo je do znatnih oštećenja. Oštećenja stropova manifestirala su se odlamanjem dijelova šupljih opečnih blokova, što je ugrožavalo sigurnost ljudi. Uporabom optičkog mikroskopa i elektronskog mikroskopa, kao i kemijske mikroanalize EDS (Energy Dispersive System), analizirana je oštećena keramika te je utvrđena prisutnost iskristalizirane soli. EDS analizom utvrđena je prisutnost kemijskih elemenata (Al i S), koji uz utvrđenu morfologiju kristala ukazuju na mogućnost prisutnosti minerala etringita (Al2O33CaSO4 x 32H2O). Numeričkom analizom uz primjenu metode konačnih elemenata, uporabom računalnog programa COSMOS Design STAR 3.0 od SRAC (Structural Research and analisis Corporation USA), procijenjen je utjecaj temperaturnih opterećenja na koncetraciju naprezanja na vrhu mikropukotina i na njihovo širenje. U numeričkoj analizi eksperimentalno su uzeta u obzir određena fizikalno-mehanička svojstva materijala. Analizirani su primjeri šupljih opečnih blokova s prisutnošću bijelih kristala i bez njih. Prikazan je raspored faktora sigurnosti po modelu u odnosu na Mises-ovu hipotezu razaranja. Rezultati eksperimentalnih i numeričkih istraživanja pokazali su da kemijska degradacija šupljih opečnih blokova, u kombinaciji s temperaturnim opterećenjem koje nastaje zbog promjena klimatskog režima, može uzrokovati takva oštećenja te da je time ugrožena i sigurnost konstrukcije

Analiza vitkih razpokanih nosilcev na Winklerjevi zemljini z uporabo poenostavljenega računskega modela

This paper discusses the coupling of Winkler\u27s soil model with a simplified computational model that is widely used for the calculation of transverse displacements in transversely cracked slender beams. The bending problem of a cracked beam embedded in Winkler\u27s soil is addressed by means of an analytical approach. The solving of the corresponding differential equation solutions is studied in order to obtain exact analytical expressions for the transverse displacements of the simplified computational model. After the solutions for the displacements of the beam are obtained, the inner bending moment and the shear force distributions within the beam can be calculated, either by using known, established relationships from the Euler-Bernoulli beam theory or by implementing two mechanical equilibrium conditions. Numerical examples covering several load situations are briefly presented in order to support the discussed approach. The results obtained with the presented approach are then further compared with the values from huge 2D finite-element models, where a detailed description of the crack was achieved using the discrete approach. It is evident that any drastic difference in the computational effort is not reflected in the significant differences in the results between the models.Članek obravnava uporabo pogosto uporabljenega poenostavljenega računskega modela za analitični izračun prečnih premikov vitkih nosilcev, vgrajenih v Winklerjevi zemljini, ki so prečno razpokani. Prikazano je reševanje pripadajočih diferencialnih enačb in pridobitev natančnih analitičnih rešitev za izračun prečnih premikov poenostavljenega modela. Rešitve za pomike omogočajo izračun porazdelitve notranjih upogibnih momentov in strižnih sil z uporabo znanih zvez iz Euler-Bernoullijeve teorije upogiba ali z uporabo dveh mehanskih ravnotežnih pogojev. Numerična primera pokrivata obtežni situaciji, na kratko predstavljata možnosti uporabe modela in potrjujeta uporabnost predstavljenega pristopa. Rezultati, ki so pridobljeni s predstavljenim pristopom, so primerjani še z vrednostmi iz obsežnih diskretnih računskih modelov po metodi končnih elementov, tvorjenimi z 2D končnimi elementi. Očitno je, da se velike razlike obsega vloženega računskega dela modelov ne odražajo v pomembnih razlikah rezultatov med računskima modeloma

Impact of vegetarianism through Jain values as a climate change mitigation initiative

Problematika okolja ni le ekološki problem, temveč ga je treba raziskati skozi interdisciplinarni pogled, kjer se nam bo ponudilo več razlogov za trenutno situacijo okoljskih sprememb. Pri obravnavanju okoljskih vprašanj nam lahko religijski sistemi s svojimi etičnimi nauki in delovanjem skupnosti pomagajo razumeti globlji odnos do narave, ki temelji na širšem moralnem in duhovnem razumevanju nas samih, kot bitij večjega ekosistema. Džainizem, starodavni indijski religijski sistem, v svojem delovanju poudarja načelo nenasilja oziroma ahimse, kjer verski voditelji služijo kot središče izobraževanja o okoljski problematiki. S poudarkom nenasilja se poslužujejo vegetarijanske prehrane, s čimer navdihujejo mobilizacijo sprememb tako v posameznikih kot kolektivnem vedenju ljudi – spodbujajo sočutje in večjo povezanost do živali, hkrati pa človek izboljša svojo fizično in psihološko zdravje. Koncept vegetarijanstva izvira iz Indije, od 8. stoletja pred našim štetjem, kar je kasneje vplivalo na zahodno misel. Številni religijski sistemi v Indiji imajo stroge prehranske zakone, kot je islamska religija, ki prepoveduje uživanje svinjine, hindujski nauki, ki krave obravnava za svete živali in seveda džainska etika, ki prakticira izključno vegetarijanstvo. S tem ima Indija največji delež prebivalcev, ki uživajo rastlinsko prehrano. Vegetarijanstvo je vidno kot družbena konstrukcija, saj je njegova simbolna vrednost povezana s širšim življenjskim slogom in družbeno identiteto posameznika – njegov družbeni pomen povzroči duhovno izobrazbo lastne identitete. Prehod na rastlinsko prehrano, poleg zdravstvenih prednosti, ponuja tudi etično in okolju prijazno rešitev. Največ živali, ki se jih vsako leto redi na milijarde in ubije, je namenjenih za prehrano ljudi in velja za najbolj okrutno dejanje, ki ga človek lahko stori drugemu živemu bitju – pojavi se vprašanje, ali moramo ljudje za svoj obstoj in dobro zdravje uživati živalske proizvode?The problem of the environment is not only an ecological problem. Still, it must be researched through an interdisciplinary perspective, where we will be offered several reasons for the current situation of environmental changes. When dealing with environmental issues, religious systems, with their ethical teachings and community action, can help us understand a deeper relationship with nature, which will be based on a broader moral and spiritual understanding of ourselves as creatures of a larger ecosystem. Jainism, an ancient Indian religious system, emphasizes the principle of non-violence, or ahimsa, in its operation, where religious leaders serve as a center for education on environmental issues. With an emphasis on non-violence, they use a vegetarian diet, which inspires the mobilization of changes in both individual and collective behavior of people - they encourage compassion and a greater connection to animals, and at the same time, people improve their physical and psychological health. The concept of vegetarianism originated in India, as early as the 8th century BC, which later influenced the Western mind. Many religious systems in India have strict dietary practices, such as the Islamic religion, which prohibits the consumption of pork, the Hindu teachings, which regard cows as sacred animals, and of course, the Jain ethic, which practices exclusively vegetarianism. This way India has the largest population consuming a plant-based diet. Vegetarianism can be seen as a social construction, as its symbolic value is connected to a wider lifestyle, and the social identity of the individual - its social meaning results in the spiritual education of one\u27s identity. In addition to health benefits, switching to a plant-based diet offers an ethical and environmentally friendly solution. Most of the animals that are bred and killed every year in the billions are intended for human consumption, which is considered the cruelest act that a person can do to another living being - the question arises, do we have to enjoy ourselves for our existence and good health animal products

Quality of live of patients treated with hemodialysis

Kronična ledvična bolezen je eden od svetovnih zdravstvenih problemov zaradi naraščajoče incidence, prevalence, obolevnosti, umrljivosti in visokih stroškov. Kronična ledvična bolezen je tako v Sloveniji kot po svetu v porastu. Posledice bolezni se poleg ledvične odpovedi odražajo na vseh organskih sistemih. Namen diplomskega dela je v teoretičnem delu opisati zgradbo, nalogo in delovanje ledvic, vrste nadomestnega zdravljenja, v empiričnem delu pa s pomočjo anonimnega vprašalnika predstaviti kakovost življenja pacienta,zdravljenega s hemodializo. Uporabili smo deskriptivno metodo dela. Raziskavo smo izvedli v Splošni bolnišnici Murska Sobota na dializi Internega oddelka. V raziskavo je bilo vključenih 50 pacientov, ki se zdravijo s hemodializo. Raziskava je pokazala, da so se pacienti težko privadili na omejitve, vendar so se sprijaznili,ker so vedeli, da je to potrebno. Odnosi so se spremenili predvsem v tem, da so si pacienti s svojci bližje kot pred hemodializo in tudi kakovost življenja se je spremenila najbolj na družbenem področju.A chronic kidney disease is on the worlds health problems because of increased incidence, prevalence, morbidity, mortality and hidh costs. Chronic kidney disease is in Slovenia and worldwide on the rise. A consequences of a chronic kidney disease are reflected, next to the kidney failure, on olmost all organic systems. The purpose of this study is deskribes the structure, functions and renal function, the types of renal failure and options of replacement therapy, and the empirical part through and anonymous questionnare to present quality of live of patients treated with hemodialysis. We used a deskriptive methods. The survey was conducted at the hospital Murska Sobota on dialysis internal department. The survey sample has included 50 patients treated with hemodialysis. The survey showed that the patients are difficult to get used to the restrictions, but they tolerate them because they know that they are necessary. Also, relations have changed, patients became closer with relatives efter the hemodialysis and the quality of life has changed most in the soocial field