1. Physico-chemical and ecotoxicological evaluation of marine sediments quality in vicinity of communal outlet Cuvi : Rovinj coastal area, NE Adriatic sea, CroatiaIvan Radetić, 2024, magistrsko delo Ključne besede: marine sediments, wastewater treatment plant, contamination, sediment quality guidelines, chemical analyses, ecotoxicology
Objavljeno v RUP: 13.10.2024; Ogledov: 218; Prenosov: 1
 Celotno besedilo (1,34 MB) |
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7. Accounting treatment of goodwill in IFRS and US GAAPMateja Jerman, Massimo Manzin, 2008, izvirni znanstveni članek Opis: The article presents an overview of the new accounting treatment of goodwill regarding International Financial Reporting Standards and American Generally Accepted Accounting Principles. Goodwill acquired through a business combination is no longer amortized but tested for impairment. Despite the fact that the objective of the new International Financial Accounting Standard has been to move towards international convergence; significant differences between standards still exist. The article presents the main changes of the regulation in the last years and the key differences between the two accounting treatments. In spite of the new accounting approach there are still lots of discussions, which indicate that the field is still not properly regulated. Finally, the article offers possible directions for future research and reporting practice.
Ključne besede: goodwill treatment, impairment of goodwill, intangible assets
Objavljeno v RUP: 24.01.2018; Ogledov: 3364; Prenosov: 195
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8. Institutional work in total institutions and the perspective of the persons that have lived in residential treatment institutionsMitja Krajnčan, Boštjan Bajželj, 2015, strokovni članek Opis: Institutional work includes all kinds of psychosocial assistance that offers, to people that need them, living environments and immediate environments adapted to their age, problems, disorders, and state. The diversity and dilemmas of institutional work represent the central theoretical discourse that the authors are researching in the explanations of the total institution, the exact answers regarding the help the youth that involuntarily find themselves in such institutions receive. The continued development of the discourse logically proceeds into deinstitutionalisation. Semi-structured interviews of adults that have spent their youth in such institutions represent the empirical part of the research. Extreme psychosocial pressures make the youth deviate away from goal orientation and the purpose of the institutions% operations. So, additionally, the authors have gathered a collection of good and bad experiences to bring attention to the many imperfections that should not be self-evident. The key problems that people that have stayed in such institutions a decade ago would like to give light to are the non-existence of logic and specific learning and practical competences that would benefit them in the life outside of the institution. They also stressed the lack of using the quality relations that had been established in the institution as support in post-treatment.
Ključne besede: vzgojni zavodi, vzgojne ustanove, delo v zavodih, zdravljenje, institutional work, total institutions, residential, treatment, institutions
Objavljeno v RUP: 08.08.2016; Ogledov: 3610; Prenosov: 105
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9. Institutional work in total institutions and the perspective of the persons that have lived in residential treatment institutionsMitja Krajnčan, Boštjan Bajželj, 2015, objavljeni znanstveni prispevek na konferenci (vabljeno predavanje) Opis: Institutional work includes all kinds of psychosocial assistance that offers, to people that need them, living environments and immediate environments adapted to their age, problems, disorders, and state. The diversity and dilemmas of institutional work represent the central theoretical discourse that the authors are researching in the explanations of the total institution, the exact answers regarding the help the youth that involuntarily find themselves in such institutions receive. The continued development of the discourse logically proceeds into deinstitutionalisation. Semi-structured interviews of adults that have spent their youth in such institutions represent the empirical part of the research. Extreme psychosocial pressures make the youth deviate away from goal orientation and the purpose of the institutions' operations. So, additionally, the authors have gathered a collection of good and bad experiences to bring attention to the many imperfections that should not be self-evident. The key problems that people that have stayed in such institutions a decade ago would like to give light to are the non-existence of logic and specific learning and practical competences that would benefit them in the life outside of the institution. They also stressed the lack of using the quality relations that had been established in the institution as support in post-treatment.
Ključne besede: vzgojne ustanove, vzgojni zavodi, delo v zavodih, zdravljenej, institutional work, total institution, residential, treatment, institutions
Objavljeno v RUP: 08.08.2016; Ogledov: 3331; Prenosov: 87
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10. Compressed and moulded wood from processing to products - a reviewAndreja Kutnar, Dick Sandberg, Peer Haller, 2015, izvirni znanstveni članek Ključne besede: bending, densification, shaping, thermal treatment, thermo- hydro- mechanical treatment, thermo-hydro treatment, wood products
Objavljeno v RUP: 14.10.2015; Ogledov: 3527; Prenosov: 147
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