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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Uusijoki, Simo", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2015-11-11T15:43:53Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2015-11-11T15:43:53Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2015", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1503894", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/47656", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Viime vuosikymmenten aikana tapahtunut muutos julkissektorin kirjanpidon vaatimuksissa (New Public Management -ajattelu) on ollut vaikuttamassa Suomen kuntien siirtymisess\u00e4 (osittaiseen) suoriteperusteiseen kirjanpitoon 1990-luvun loppupuolella. Vallitseva suuntaus on synnytt\u00e4nyt my\u00f6s kansainv\u00e4liset julkiselle sektorille tarkoitetut IPSAS-tilinp\u00e4\u00e4t\u00f6sstandardit. T\u00e4m\u00e4 tutkielma k\u00e4sittelee kansainv\u00e4listen IPSAS-tilinp\u00e4\u00e4t\u00f6sstandardien soveltumista Suomen kuntien k\u00e4ytt\u00f6\u00f6n. \n\nTutkielmassa keskityttiin Suomen kuntien vuoden 2013 taseiden merkitt\u00e4vimp\u00e4\u00e4n kokonaisuuteen, aineellisiin hy\u00f6dykkeisiin ja n\u00e4iden arvostamisk\u00e4yt\u00e4nt\u00f6ihin IPSAS-standardeissa ja voimassa olevassa kuntien lains\u00e4\u00e4d\u00e4nn\u00f6ss\u00e4. Tutkimusmenetelm\u00e4n\u00e4 k\u00e4ytettiin tulkitsevaa k\u00e4siteanalyysi\u00e4 vertailtaessa kahden eri normiston taseen arvostamisk\u00e4yt\u00e4nt\u00f6j\u00e4 toisiinsa. \n\nTutkimustuloksista huomataan IPSAS-standardien tasekeskeisempi l\u00e4hestymistapa tilinp\u00e4\u00e4t\u00f6sinformaation laadintaan, vaikka arvostamisk\u00e4yt\u00e4nn\u00f6t ovat monelta osin yhtenevi\u00e4 normistojen v\u00e4lill\u00e4. Tasekeskeisest\u00e4 l\u00e4hestymistavasta johtuen tase-erien uudelleenarvostaminen on IPSAS-standardeissa suuremmassa roolissa. Uudelleenarvostamisten vaikuttaessa k\u00e4ytt\u00f6omaisuuden vuosipoistoihin, voidaan t\u00e4ll\u00e4 keinolla j\u00e4lkik\u00e4teen muuttaa julkisen sektorin jo maksettujen investointien kustannusten jakamista taloudelliselle pitoajalle. Julkisen sektorin investointien luonteeseen kuuluu niiden avulla toteutettava palvelujen tuotanto yhteis\u00f6n asukkaille, eik\u00e4 investointeja ole l\u00e4ht\u00f6kohtaisesti tarkoitus realisoida edelleen myym\u00e4ll\u00e4. T\u00e4ll\u00f6in uudellenarvostamisen mielekkyys julkisen sektorin taseissa voidaan kyseenalaistaa. Tutkielmassa nousee esille my\u00f6s IPSAS-standardien yksityiskohtaisuus, joka vaikuttaa standardien implementointi- ja laadintakustannuksia nostaen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Simo Uusijoki (sionmauu) on 2015-11-11 15:43:51.221800. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2015-11-11T15:43:53Z\nNo. of bitstreams: 2\nURN:NBN:fi:jyu-201511113642.pdf: 262268 bytes, checksum: 2b1c690d8bb841aaea26016277d0b7e9 (MD5)\nlicense.html: 4840 bytes, checksum: 7df169ebb80b4ae9116891e25fc2fd97 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2015-11-11T15:43:53Z (GMT). No. of bitstreams: 2\nURN:NBN:fi:jyu-201511113642.pdf: 262268 bytes, checksum: 2b1c690d8bb841aaea26016277d0b7e9 (MD5)\nlicense.html: 4840 bytes, checksum: 7df169ebb80b4ae9116891e25fc2fd97 (MD5)\n Previous issue date: 2015", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (58 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "IPSAS-standardit", "language": null, "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "IPSAS-standardien merkitys Suomen kuntien aineellisten hy\u00f6dykkeiden arvostamisessa", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201511113642", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master's thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.date.updated", "value": "2015-11-11T15:43:54Z", "language": null, "element": "date", "qualifier": "updated", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": null, "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": "fi", "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "standardit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kunnat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "hy\u00f6dykkeet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpito", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "taseet", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilinp\u00e4\u00e4t\u00f6s", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}]
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