{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-BZWTPMFM/f328c065-f564-4346-bebc-0b7e473dcfa2/PDF","dcterms:extent":"679 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-BZWTPMFM/1521461a-9462-4a32-b483-562add10ca6c/TEXT","dcterms:extent":"53 KB"}],"edm:TimeSpan":{"@rdf:about":"2006-2025","edm:begin":{"@xml:lang":"en","#text":"2006"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:doc-BZWTPMFM","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/urn:nbn:si:spr-hthivfa7"},{"@xml:lang":"sl","#text":"Naše gospodarstvo"}],"dcterms:issued":"2013","dc:creator":"Lutar-Skerbinjek, Andreja","dc:format":[{"@xml:lang":"sl","#text":"številka:3/4"},{"@xml:lang":"sl","#text":"letnik:59"},{"@xml:lang":"sl","#text":"str. 76-87"}],"dc:identifier":["ISSN:0547-3101","COBISSID:11472412","URN:URN:NBN:SI:doc-BZWTPMFM"],"dc:language":"sl","dc:publisher":[{"@xml:lang":"sl","#text":"Društvo ekonomistov Maribor"},{"@xml:lang":"sl","#text":"Ekonomski center Maribor"},{"@xml:lang":"sl","#text":"Ekonomsko-poslovna fakulteta"}],"dc:subject":[{"@xml:lang":"sl","#text":"računovodski izkazi"},{"@xml:lang":"sl","#text":"računovodstvo"},{"@xml:lang":"sl","#text":"socialna podjetja"},{"@xml:lang":"sl","#text":"socialno podjetništvo"},{"@rdf:resource":"http://www.wikidata.org/entity/Q568301"}],"dcterms:temporal":{"@rdf:resource":"2006-2025"},"dc:title":{"@xml:lang":"sl","#text":"Posebnosti računovodenja v slovenskih socialnih podjetjih| Special characteristics of accounting in Slovenian social enterprises|"},"dc:description":[{"@xml:lang":"sl","#text":"Social enterprise is new type of enterprise established under the Social Entrepreneurship Act. According to this act, it is not necessary for an enterprise to perform only social activities; it can perform other activities as well. Thus, it is necessary to record costs, revenues, and expenses separately for social entrepreneurship activities and other activities. Special characteristics are connected with assets, liabilities and special forms of financial statements. In addition to the financial statements, appropriate notes to the financial statements should be included. This paper presents special characteristics of accounting in social enterprises, as defined in the Social Entrepreneurship Act and Slovene Accounting Standard 40-Accounting solutions in social businesses"},{"@xml:lang":"sl","#text":"V Sloveniji je bila z Zakonom o socialnem podjetništvu uvedena nova oblika podjetja, to je socialno podjetje. Ker ni nujno, da se podjetje ukvarja samo z dejavnostjo socialnega podjetništva, ampak zakon dovoljuje, da se lahko ukvarja tudi z drugo dejavnostjo, je treba spremljati stroške, prihodke in odhodke posebej za dejavnost socialnega podjetništva in posebej za drugo dejavnost. Prav tako obstajajo posebnosti, povezane s sredstvi in obveznostmi do virov sredstev, in posebne oblike računovodskih izkazov. K računovodskim izkazom morajo socialna podjetja priložiti tudi ustrezna razkritja in pojasnila. V prispevku so predstavljene posebnosti računovodenja v socialnem podjetju, ki so podrobno opredeljene v Zakonu o socialnem podjetništvu in v Slovenskem računovodskem standardu 40 - Računovodske rešitve v socialnih podjetjih"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:doc-BZWTPMFM","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-BZWTPMFM"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-BZWTPMFM/f328c065-f564-4346-bebc-0b7e473dcfa2/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:intermediateProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:dataProvider":{"@xml:lang":"sl","#text":"Univerza v Mariboru, Ekonomsko-poslovna fakulteta"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:doc-BZWTPMFM/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-BZWTPMFM"}}}}