100 research outputs found
The right to justification and proportionality: A plea for determinacy and stability
No full textThe right to justification (RTJ) is borrowed from moral and political theory to offer normative guidance in the concrete and localized circumstances of the proportionality test. Based on the seminal work of Rainer Forst, Mattias Kumm has illustrated in various pieces how the RTJ operates in the proportionality context by identifying “excluded reasons” for limiting rights. However, Kumm does not clearly explain if the test also helps identify what the RTJ positively requires. This chapter aims to remedy this deficit in three steps: (1) present the core features of Forst’s account of the RTJ and emphasize the right that best demarcates the RTJ from rival accounts of human rights, namely the right to democratic participation; (2) reconstruct the precise role that the RTJ should play in proportionality analysis as suggested by Kumm, which the author insists on the common thread between Forst and Kumm, namely how the principle of mutual justifiability should inform the evaluative part of the proportionality test; and (3) show how the RTJ can help to balance two equally protected rights, expression and privacy, by reference to the practice of the European Court of Human Rights
PANDANGAN DUNIA PENGARANG DAN KONTEKS SOSIAL “RUMAH TANPA JENDELA” KARYA ASMA NADIA
No full textLatar belakang penelitian ini mengkaji tentang “Pandangan Dunia Pengarang dan Konteks Sosial Novel Rumah Tanpa Jendela Karya Asma Nadia”. Adapun hasil penelitian menunjukkan bahwa: (1) latar belakang kehidupan sosial budaya masyarakat dalam novel RTJ ialah adanya dua kelompok masyarakat yaitu kelompok masyarakat miskin dan masyarakat kaya, pendidikan mahal dan tidak terjangkau, kehidupan religius, budaya pernikahan yang diatur orang tua, kekerasan terhadap anak-anak, anak berkebutuhan khusus, sikap moral dan amoral masyarakat serta anak band tanpa napza, (2) pandangan dunia pengarang bahwa kemiskinan adalah ujian, meskipun hidup dalam deraan kemiskinan prinsip hidup yang baik harus tetap dipertahankan, (3) konteks sosial pandangan dunia pengarang, novel RTJ merupakan gambaran dari masyarakat Jakarta dan bangsa Indonesia. Pembaca dalam memaknai isi novel, disarankan mengambil hal-hal positif yang patut dijadikan pedoman dalam menjalani kehidupan. Bagi pendidik, persoalan-persoalan sosial dalam novel RTJ sangat baik untuk dijadikan bahan pembelajaran.This study discuss about “Novel Rumah Tanpa Jendela written by Asma Nadia: A review of sociology of literature”. The result of this study shows that: (1) the background of social and cultural life of society in the novel RTJ is the existence of two groups of people, namely the poor and the rich one, social and cultural life of the poor and the rich, education is unriecheable, expensive and halfwau school, the rules of religious life, culture of arranged marriage of parents, violence against children, education for children with special needs, a moral and unmoral attitude of society and group of band without drugs, (2) point of view of the author that poverty is a test, although living in poverty flogging a good life principle must be maintained, (3) the class of people who represented the author is of the lower class ir poor people. The general public in defining the content of novel, suggested taking the positive things thar should be a guide in life. For educators, the social problems in novel RTJ are excellent for learning materials
An Aspen Plus Kinetic Model for the Gasification of Biomass in a Downdraft Gasifier
No full textGasification is a useful technology to recover energy from renewable biomass by producing a versatile syngas which can be converted into useful chemicals or fuels, or used directly for energy generation. The quality and composition of the syngas is highly dependent on the biomass feedstock, design parameters and process conditions, such as temperature, gasifying agent and Equivalence Ratio (ER). Downdraft gasifiers are considered to be a good option for low tar syngas production. In this work, a kinetic model for a downdraft gasifier is assembled and incorporated into a flowsheet using Aspen Plus with the aim of performing detailed process analysis. The model is organised according to the assumption that in a downdraft gasifier pyrolysis, oxidation and reduction occur almost as separate consecutive processes, with the pyrolysis considered as an instantaneously occurring process while oxidation and reduction are governed by chemical kinetics. The model has been validated against experimental data for different conditions of ER ranging from 0.2 to 0.35. The results show an overall agreement of the main species, with slight discrepancies in the prediction of CH4, which is over-predicted at lower ERs and under predicted at ER 0.345. This has an effect on the calculated Lower Heating Value (LHV) of the syngas which is generally higher than the experimental value. A set of sensitivity analyses were performed to investigate the impact of the value of the Char Reactivity Factor (CRF) on the composition of the producer gas and the kinetic parameters used in the model on the production of CH4. Sensitivity analyses show that a CRF of 14 gives the best prediction of the syngas composition and that the kinetics of the reactions in the reduction zone do not have a large impact on the final levels of methane in the syngas. More important is the sensitivity to variation of the kinetic parameters in the oxidation stage. By doubling the rate of oxidation of CH4 in the oxidation zone, the final levels of CH4 in the syngas are reduced by almost 20%
Novel process design and techno-economic simulation of methanol synthesis from blast furnace gas in an integrated steelworks CCUS system
No full textA novel process design and techno-economic performance assessment for methanol synthesis from Blast Furnace Gas (BFG) is presented. Methanol synthesis using BFG as a feedstock, based on direct CO2 hydrogenation at commercial scale was simulated using Aspen Plus software to evaluate its technical performance and economic viability. The applied process steps involve first conditioning BFG using adsorption based desulfurisation, water-gas shift, dehydration, then separation of components into N2, CO2 and H2 rich streams using pressure swing adsorption. The H2 stream and a fraction of the CO2 stream are fed to a methanol synthesis system, while the remaining CO2 may be considered for geological storage in a Carbon Capture, Utilization and Storage (CCUS) case, or not in a Carbon Capture Utilization (CCU) case. Techno-economic analysis confirms methanol production from BFG is economically attractive under certain conditions, with Levelized Cost of Methanol production (LCOMeOH) calculated to be 344.61 £/tonne-methanol, and costs of CO2 avoided of - 20.08 £/tonne-CO2 for the CCU process and 9.01 £/tonne-CO2 for the CCUS process when using a set of baseline engineering assumptions. Sensitivity analysis of the process simulation explores opportunities for optimising the methanol synthesis system in terms of the impact of reactor size and/or recycle ratio on LCOMeOH. Economic viability of the CCU(S) processes is also found to be highly dependent on the cost of the feedstock BFG. Future cost savings as compared to business-as-usual steel production by 2030 in consideration of expected increases in the carbon price are estimated to be 10.59 £/tonne-steel for CCU and 24.61 £/tonne-steel for CCUS
Biomass gasification in a downdraft gasifier with in-situ CO2 capture: A pyrolysis, oxidation and reduction staged model
No full textBiomass gasification with in-situ CO2 capture, using calcium oxide as sorbent, has attracted increasing
interest as a renewable source of high value products through the production of H2 rich syngas, while
simultaneously presenting considerable potential for mitigating global warming by reducing CO2 emissions.
Many factors influence the final composition of the syngas, such as type and amount of gasifying agent and
residence time. Kinetic models play an important role in identifying the specific conditions for controlling the
yield and composition of the product gas. When in-situ CO2 capture is used, accurate characterisation of the
adsorption reactions in the kinetic scheme is essential for accurate prediction of the H2 rich syngas
composition and the overall assessment of the technology. In this work, a kinetic model for biomass
gasification with in-situ CO2 capture in a downdraft gasifier is developed. The model is divided into
thermochemical stages of pyrolysis, oxidation and reduction in which gasification in a downdraft gasifier
occurs, characterised by different compositions and temperature gradients. The model extends the kinetics to
the oxidation zone and includes a mechanism for tar oxidation. Given downdraft gasifier designs, a
simplification is made where the kinetic behaviour in each of the different stages is modelled separately and in
series by a unique set of reactions. The model is validated against two sets of experimental data and different
scenarios of equivalence ratio, steam-to-biomass ratio and sorbent-to-biomass ratio are analysed. Sensitivity
analysis show that, employing carbon capture, H2 yields can increase of up to 50% under selected conditions.
The study aims to provide a better understanding of biomass gasification kinetics and to aid the design and
operation of downdraft gasifiers
The Analysis of Changes Made to the Estonian Accounting Standards on 01.01.2013
No full textKäesoleva töö peamiseks eesmärgiks oli analüüsida Raamatupidamise Toimkonna juhendis nr 5 ja Raamatupidamise Toimkonna juhendis nr 12 toimunud muudatusi ning analüüsida, millist mõju need avaldavad ettevõtete raamatupidamisele.
Kuna IFRS muutub aastatega üha mahukamaks ja detailsemaks, siis 2009. aastal otsustas IASB välja anda eraldi standardi- SME IFRS, mis on mõeldud väikese ja keskmise suurusega ettevõtetele. Sellest tulenevalt otsustas ka Raamatupidamise Toimkond kohandada Raamatupidamise Toimkonna juhendid SME IFRSga. Bakalaureusetöös uurimise all olnud RTJ 5. ja RTJ 12. toimunud muudatused olid järgnevad:
Materiaalsete põhivarade kõik laenukasutuse kulutused kantakse kohe intressikuludesse.
Materiaalse ja immateriaalse põhivara juhendist on välja võetud peatükk „Ümberhindlused“.
Kaotati ära „müügiootel põhivara“ kirje.
Immateriaalsete põhivarade puhul eeldatakse, et kõigil immateriaalsetel põhivaradel on piiratud eluiga ning kõik immateriaalsed põhivarad tuleb amortiseerida.
Uues juhendis on täpsustatud arendusväljaminekute mõistet ning muutus ka arvestusmeetod. Ettevõte saab valida, kas väljaminekud kapitaliseeritakse immateriaalse põhivarana või kajastatakse kuluna nende tekkimise hetkel
Uue juhendi järgi on sihtfinantseerimisi kahte liiki: varade ja tegevuskulude sihtfinantseerimised. Lisaks sellele muutus nende kajastamisviis. Tegevuskulude sihtfinantseerimist kajatatakse tuluna alles siis kui sihtfinantseering muutub sissenõutavaks ning sihtfinantseeringu võimalikud tingimused on täidetud. Tegevuskulude sihtfinantseerimist netomeetodil enam kasutada ei tohi. Varade sihtfinantseerimises on muutunud arvestusmeetod- varasema brutomeetodi asemel on nüüd kogutulu meetod, lubatud on kasutada ka netomeetodit.
Peamine muudatuste eesmärk oli viia RTJid rohkem võrreldavaks rahvusvahelisel tasandil,
aga ka Eesti siseselt teha raamatupidamine lihtsamaks. Kas üks või teine muudatus on ettevõtetele positiivse või negatiivse mõjuga, on autori arvates raske öelda. Väga palju oleneb ettevõtte tegevusvaldkonnast, ettevõtte suurusest ja muudest näitajatest. Kuid kokkuvõttes on positiivne, et Eesti soovib jätkuvalt raamatupidamises ja finantsaruandluses olla maailma teerajajate seas ning hoida oma raamatupidamist reguleerivad dokumendid rahvusvaheliste standardite tasemel.The main objective of this study was to analyze the changes made to the Estonian Accounting Standards (mainly RTJ 5 and RTJ 12) that came into effect on 01.01.2013.
Each year IFRS becomes more voluminous and detailed, and beacuse of this IASB decided in 2009 to publish a separate standard – The SME for IFRS. Thanks to the standards developed by IASB, the Accounting Standards Board in Estonia decided to adapt the regulations in Estonian accounting standards to the basis of SME IFRS. The most significant changes made to the RTJ 5 and RTJ 12 were:
All borrowing costs are transfered to expenditure.
Chapter ‘Revaluations’ has been removed from the tangible and intangible assets regulations.
The Accounting Standards Board has also removed ‘ assets held for sale’ item.
If previously intangible assets were allowed to be classified as limited-life or indefinite-life intangibles, then it is now assumed that all intangible assets have a limited lifespan.
The new regulation specifies the concept of development costs, where details have been included saying that development costs are not such expenses that create new individual assets.Also changes have been made to the method of accounting for development costs. When recording development costs the enterprise needs to choose, wether expenses are capitalised as intangible assets or recorded as expenses when they occur.
Government grants are divided into two groups: assets and operating expenses Government grants. Net method can no longer be used in operating expenses Government grants. The operating expenses are recorded as income only when the
Government grant becomes exigible and the Government grant conditions are met.
Changes have been made to the method of accounting Government grants. While in the past the company could choose between the gross and net methods, then now the gross method has been replaced with the total revenue method.
The main objective of the changes was to make RTJ more comparable at the international level, but also within Estonia – to make accounting easier. According to the author, it is hard to say whether one or the other change is better. A lot depends on the company’s sphere, size and other characteristics. But ultimately, it is positive that Estonia has maintained the wish to be among pioneers regarding accounting and financial accounting and wishes to keep the accounting regulations documents at the level of international standards
Accounting for outstanding invoices of buyers and analysis on the example of a transport company
No full textLõputöö teema oli „Ostjatelt laekumata arvete arvestus ja analüüs transpordiettevõtte näitel“. Lõputöö eesmärk oli välja selgitada transpordiettevõtte ostjatelt laekumata arvete arvestus vastavalt Eesti finantsaruandluse standardile ja viia läbi suhtarvuanalüüs. Lõputöö koostamisel lähtus autor teooriast ning Eesti finantsaruandluse standardist. Olulistemaks erialaallikateks pidas autor kolme raamatut. Juta Tikk „Finantsarvestus“; Jaan ja Lehte Alver „Finantsarvestus“; Vambola Raudsepp „Finantssituatsioonid: püstitus ja analüüs“. Eesmärgi saavutamiseks täitis autor järgmised uurimisülesanded: 1) selgitas välja ettevõttes kasutusel olevad ostjatelt laekumata arvete, ebatõenäoliselt laekuvate arvete ja lootusetute arvete arvestuspõhimõtted ning võrdles nende vastavust Eesti finantsaruandluse standardiga; 2) analüüsis ettevõtte viimase kolme majandusaasta aruandeid ja hindas ettevõtte ostjatelt laekumata arvete juhtimist ning võrdles saadud tulemusi samas valdkonnas tegutsevate ettevõtetega; 3) tegi analüüsi põhjal järeldusi ja ettepanekuid ostjatelt laekumata arvete teadlikumaks juhtimiseks transpordiettevõttes. Osaühingu Tubren ostjatelt laekumata arvete arvestuse läbi töötamise käigus leidis autor, et ettevõte on lähtunud RTJ 3, lg 7-st ning nõuded ostjate vastu võetakse bilansis arvele korrigeeritud soetusmaksumuses. Samas leiab ka, et ettevõttel ei ole kindlaid müügitingimusi kinnitatud. Tööde teostamine toimub eeldusel ja usaldusel. Samuti ei ole kasutusele võetud ennetustegevuse meetodeid, et kiirendada raha laekumist. Sise-eeskirja dokumendivaatluse käigus oli võimalik välja lugeda, et osaühing Tubren lähtub ostjate tasumata summade kajastamisel arvete laekumise tõenäosusest. Samas leiab autor, et seda ei tehta järjepidevalt seega sellest tingimusest ei peeta kinni. Dokumendivaatlusest on võimalik järeldada, et sise-eeskirjas kirja pandud tingimusega on arvestus vastuolus, kuna seda ei tehta lähtuvalt RTJ 3 lg 24 tuleb hinnata aruandekuupäeval finantsvara väärtust s.t, et tuleks teha vajadusel korrigeerimiskanne. Autori hinnangul on rikutud raamatupidamisseaduse § 16 lg 8 konservatiivsuse printsiipi, mille kohaselt tuleb aruannet koostada ettevaatlikult ja kaalutletult, et vältida varade ja tulude ülehindamist või kohustuste alahindamist. Osaühingus ei ole kasutusele võetud statistilisi meetodeid. Autor koostas näited statistilistest meetoditest, et näha nende meetmete kasutamise tulemusi. Ettevõtte andmete põhjal on ebatõenäoliste laekuvate arvete osakaal müügitulust 0,17 %, peale autori tehtud parandusi on vastav näitaja 0,89% müügitulust. Arved kantakse pigem otse kuludesse ehk kasutatakse otsest mahakandmise meetodit. Autori hinnangul annaks statistliste meetodite kasutamine aruannetes õiglasema tulemuse. Kindlasti ei ole otse mahakandmise meetod vale, aga pikk aeg hoida tegelikult lootusetuid nõudeid bilansis ebatõenäoliselt laekuvate arvete kontol, on vastuolus printsiipidega. Autor teeb ettepaneku, et lähtudes RTJ 3, § 25 tuleks hinnata aasta lõpus arvete laekumise tõenäosust ning vajadusel koostada nõuete allahindluse kulukonto. Selline tegevus ennetaks kasumi ülehindamist. Lootusetud nõuete arvestamise aluseks on juhtkonna hinnang koos vastava tõendiga, et nõude kättesaamine on võimatu. Vaadeldaval perioodil ei olnud ettevõttes nõudeid lootusetuks hinnatud. Autori hinnangul on lootusetute nõuete arvestamine kooskõlas RTJ 3-ga, kuna on arvestatud § 31 tingimusi, mis sätestab: Võla lootusetuks kandmise aluseks on vaja võtta asjaolu, et ettevõttel puuduvad igasugused võimalused nõude kogumiseks. Bilansi vaatluse tulemusel saab järeldada, et lähtudes RPS §16, lg 9 avalikustamise printsiibist tuleks nõuded ostjate vastu bilansis lahti kirjutada. See muudatus annaks raamatupidamiskohustuslase finantsseisundist õiglasema ülevaate. Samas leiab autor, et on lähtutud RPS §16, lg 4 olulise printsiibist, kuna ebatõenäoliste laekuvate summa võrreldes nõuded ostjate vastu on üsna väike protsent. Kasumiaruande vaatluse tulemusel leiab autor, et nõuete allahindluste mitte arvestamine on vastuolus RTJ 3, §22-ga, mis ütleb, et aruandekuupäeval finantsvara languse tuvastamisel tuleb finantsvara alla hinnata. Vastav toiming annaks kasumiaruande parema loetavuse ning õiglasema informatsiooni. Suhtarvude analüüsist on võimalik järeldada, et ettevõtte müügitingimused on nõrgad. Autori hinnangul peaks teostama sagedamast kontrolli klientide maksejõulisuses kohta, samuti vaatama üle krediitmüügi tingimused enne uue kliendiga lepingu koostamist. Võrreldes debitoorse võlgnevuse käibesagedust samas valdkonnas tegutsevate ettevõtetega, siis näitaja on pigem nõrk. Kuna on tekkinud olukordi, kus ettevõte peab kasutama oma võlgade tasumiseks võõrkapitali, siis tuleks olla ettevaatlikum - panna rõhk lühematele maksetähtaegadele ning karmistada maksetingimusi. Autori ettepanekud ostjatelt laekumata arvete teadlikumaks juhtimiseks: 1) Koostada ja kinnitada kindlad müügitingimused; 2) Kirjeldada täpsemalt sise-eeskirjas ebatõenäoliseks hindamise ja lootusetuks tunnistamise metoodikat; 3) Hinnata järjepidevalt iga kalendrikuu lõpus arvete laekumise tõenäosust ning võtta kasutusele allahindlus konto; 4) Kontrollida järjepidevalt klientide maksejõulisust; 5) Võimalusel vähendada maksetähtaegade pikkust, et vältida võõrkapitali kasutamist. Autori arvates on lõputöö eesmärk täidetud.The topic of this graduation thesis is „Accounting for outstanding invoices of buyers and analysis on the example of a transport company“. The aim of this graduation thesis is to ascertain the accounting for outstanding invoices of the transport company's buyers in accordance with the Estonian Financial Reporting Standard. The first chapter provides an overview of the theoretical part of accounting for outstanding invoices of buyers. The subchapters of the analysis of the accounting for outstanding invoices of buyers include: accounting for outstanding invoices of buyers, doubtful debts, bad debts and links to financial statements. The second subchapter provides an overview of ratio analysis. The second chapter deals with the methodology of the graduation thesis and it defines the aim of the graduation thesis and sets the research tasks. In addition, the author chooses methods of data collection, data processing and submission of data. In the third chapter, the author introduces the transport company and on the example of this company explains the accounting for outstanding invoices of buyers, doubtful debts, bad debts and links to financial statements and performs ratio analysis for the company. In addition, the author gives her assessment and makes proposals to the transport company for more conscious management about the outstanding invoices of buyers. The thesis is illustrated with four figures and seven tables. In the theoretical part of this graduation thesis, the author relies mainly on the Estonian financial reporting standard. The author considers the books of three authors to be the most important professional sources. Juta Tikk "Financial Accounting"; Jaan and Lehte Alver "Financial Accounting"; Vambola Raudsepp "Financial Situations: Definition and Analysis". In the research, the author mainly refers to the Accounting Standards Guide (RTJ) 3-financial instruments. The significance of the topic is defined by the fact that arrears and delays in payments are common in case of transactions in the day-to-day running of the economy. However, this should not be a phenomenon that simply needs to be tolerated. In order for arrears and delays in payments to be rather rare, measures should be taken against them and prevention is the first. In order to reach the aim of this graduation thesis, the following research tasks are set: 1) determine which accounting principles for outstanding invoices, doubtful debts, bad debts are used in the company and perform a comparison with RTJ 3; 2) perform a ratio analysis on the basis of the company's annual reports for the last three years and compare the obtained results with the theory; 3) make a comparison of accounting policies and conclusions based on the analysis performed and proposals for more conscious management of outstanding invoices to the transport company. Document review was used as a data collection method of this graduation thesis. Reviewed documents are management estimates, inventory reports, source documents, sales invoices, accounting records observed from the accounting program and customer debt register, internal accounting rules and annual reports. The author uses deduction and logical reasoning to draw conclusions and proposals. In addition, a semi-structured interview is conducted with the company's accountant. The research object of this graduation thesis is the transport private limited company Tubren. It is a small company and its main field of activity is transport services in Scandinavia and Estonia. In addition, two transport companies operating in the same field are analyzed to provide a more accurate picture of the actual situation in the company based on the results of the ratio analysis. To sum up, it can be concluded from the study of accounting principles and the ratio analysis that the company's sales conditions are weak. According to the author, more frequent inspections of customers' solvency should be performed, as well as review of the terms of the credit sale before drawing up a contract with a new customer. If to compare the turnover frequency of receivables with companies operating in the same field, then the figures are rather weak. As there has been situations where company has to use its foreign investments to pay off the debts, caution is needed - to place emphasis on shorter payment periods and tighten payment conditions
An observational study of a magneto-acoustic wave in the solar corona
No full textThe Solar Eclipse Corona Imaging System (SECIS) observed a strong 6-s oscillation in an active region coronal loop, during the 1999 August 11 total solar eclipse. In the present paper we show that this oscillation is associated with a fast-mode magneto-acoustic wave that travels through the loop apex with a velocity of 2100 km s−1. We use near-simultaneous SOHO observations to calculate the parameters of the loop and its surroundings such as density, temperature and their spatial variation. We find that the temporal evolution of the intensity is in agreement with the model of an impulsively generated, fast-mode wave
The range and level of impurities in CO2 streams from different carbon capture sources
No full textFor CO2 capture and storage deployment, the impact of impurities in the gas or dense phase CO2 stream arising from fossil fuel power plants, or large scale industrial emitters, is of fundamental importance to the safe and economic transportation and storage of the captured CO2. This paper reviews the range and level of impurities expected from the main capture technologies used with fossil-fuelled power plants in addition to other CO2 emission-intensive industries. Analysis is presented with respect to the range of impurities present in CO2 streams captured using pre-combustion, post-combustion and oxy-fuel technologies, in addition to an assessment of the different parameters affecting the CO2 mixture composition. This includes modes of operation of the power plant, and different technologies for the reduction and removal of problematic components such as water and acid gases (SOx/NOx). A literature review of data demonstrates that the purity of CO2 product gases from carbon capture sources is highly dependent upon the type of technology used. This paper also addresses the CO2 purification technologies available for the removal of CO2 impurities from raw oxy-fuel flue gas, such as Hg and non-condensable compounds. CO2 purities of over 99% are achievable using post-combustion capture technologies with low levels of the main impurities of N2, Ar and O2. However, CO2 capture from oxy-fuel combustion and integrated gasification combined cycle power plants will need to take into consideration the removal of non-condensables, acid gas species, and other contaminants. The actual level of CO2 purity required will be dictated by a combination of transport and storage requirements, and process economics
The Accounting of Tangible Assets on the Example of Catering Company
No full textLõputöö teemaks oli „Materiaalsete põhivarade arvestus toitlustusettevõtte näitel“. Teema on
aktuaalne, sest materiaalsete põhivarade õiglane kajastamine mõjutab ettevõtte finantsseisundit ja –
tulemust. Raamatupidamise aastaaruandes esitatav informatsioon annab õiglase ülevaate
raamatupidamiskohustuslase finantsseisundist ja –tulemusest, kui selles avaldatakse asjakohast ning
tõepäraselt esitatud informatsiooni.
Esineda võivad mitmed aktuaalsed probleemid, milleks esimeseks oleks materiaalsete põhivarade
soetusmaksumuse kindlaks määramine ja kuluks kandmine. Teiseks lisatakse parendustega seotud
kulutused põhivarade soetusmaksumusele ning amortisatsioonimäärade muutmata jätmine.
Kolmandaks võetakse eraldi arvele materiaalsete põhivarade objektid, mis vastavad materiaalsete
põhivarade kriteeriumidele, kuid siiski nad seda ei ole.
Lõputöö eesmärk oli välja selgitada uuritava toitlustusettevõtte materiaalsete põhivarade arvestuse
vastavust Eesti finantsaruandluse standardile, teha järeldused ning vajadusel tuua välja ettepanekud
materiaalsete põhivarade kajastamise parendamiseks.
Uuritavaks ettevõtteks osutus Taurax OÜ, kelle põhitegevuseks on toitlustamine. Tegu on Lääne Virumaal asuva ettevõttega, kelle tegevus algas 2013. aastal. 2021. aasta seisuga töötas ettevõttes
keskmiselt 9 töötajat. Osaühingu osakapitali suurus on 2 500 eurot.
Uuritava ettevõtte raamatupidaja sõnul oli 2019. aasta varad kokku 124 454 eurot, millest 89%
moodustasid materiaalsed põhivarad, seega soovisid nad teada, kas materiaalsete põhivarade arvestus
2021. aastal oli õiglaselt kajastatud. Lisaks olid nad huvitatud teada saama, kas ka neil ilmnevad
aktuaalsed, eelnevalt välja toodud probleemid.
Lõputöös käsitleti kvantitatiivset uurimismeetodit, et testida teooriat. Kasutati kaardistusuuringut ehk
andmete kogumiseks kasutati dokumendivaatlust ja intervjuud. Tegu oli deduktiivse lähenemisega
uuringuga, kus lähtuti juba olemas olevast teooriast. Eesmärgi täitmiseks, saatis lõputöö autor
uuritava ettevõtte raamatupidajale intervjuu küsimused ning raamatupidaja saatis vastu vajalikud
dokumendid, sealhulgas majandusaasta aruanne, amortisatsiooni aruande ja materiaalsete põhivarade
nimekirja. Küsimustele vastati nii meili kui ka telefoni teel. Andmeanalüüsimeetodiks oli võrdlus,
kus võrreldi dokumentidelt saadud informatsiooni ja intervjuult saadud informatsiooni vastavust
Raamatupidamise Toimkonna juhenditega ja raamatupidamise seadusega. Viimaseks tehti järeldused
ja ettepanekud materiaalsete põhivarade arvestamise parendamiseks uuritavas ettevõttes.
Raamatupidamise seadusele vastavalt kasutatakse Taurax OÜ-s finantsarvestuse ja -aruandluse
korraldamisel Eesti finantsaruandluse standardit, mille põhinõuded on kehtestatud raamatupidamise
seadusega ja Raamatupidamise Toimkonna juhenditega. Raamatupidamise Toimkonna juhendis RTJ
5 „Materiaalsed ja immateriaalsed põhivarad“ on sätestatud reeglid materiaalsete põhivarade
kajastamiseks. Eesmärgi täitmiseks saatis lõputöö autor uuritava ettevõtte raamatupidajale intervjuu
küsimused ning raamatupidaja saatis vastu vajalikud dokumendid, sealhulgas majandusaasta aruanne,
amortisatsiooni aruande ja materiaalsete põhivarade nimekirja. Küsimustele vastati nii meili kui ka
telefoni teel. Uuritava ettevõtte raamatupidamine toimub äritarkvaras Standard Books.Tegu on
väikeettevõtjaga, kes vastavalt raamatupidamise seadusele peab koostama raamatupidamise sise eeskirja. Kuna ettevõttel see puudub, siis uuringu käigus tegi autor ka mõningaid uuritava
valdkonnaga seotud ettepanekuid sise-eeskirja koostamiseks.
Taurax OÜ materiaalsed põhivarad vastavad RTJ 5 § 6 sätestatud nõuetele. Siit saab vastuse
probleemile, et uuritavas ettevõttes pole arvele võetud materiaalse põhivara objekte, mis esmapilgul
vastavad RTJ 5 § 6 kriteeriumidele, kuid tegelikult need seda ei ole. Uuringu käigus võis teha
järelduse, et kokkulepitud soetusmaksumuse alampiir võib osutuda liiga kõrgeks. See omakorda
tähendab, et ettevõttes on mitmed varaobjektid kuluks kantud, mis vastavad materiaalsete põhivarade
kriteeriumitele. Näiteks võiksid nendeks objektideks olla mitmesugune köögitehnika. Kuluks
kandmised võivad kaasa tuua moonutusi kuluobjektide kulude arvestamisel.
Uuritavas ettevõttes on materiaalsed põhivarad võetud arvele vastavalt RTJ 5 §-dele 11, 12 ja 14 ehk
esmane arvele võtmine on toimunud ostuarve alusel ning soetusmaksumus sisaldab ka soetamisega
seotud kulutusi. Soetusmaksumusele ei ole lisatud kulutusi, mis on välja toodud RTJ 5 § 14-s ehk
üldkulud, sealhulgas ka toodete tutvustamise kulutusi. Lisaks pole ühtegi põhivara soetatud
järelmaksuga ega bartertehingu teel. Uuritav ettevõte ei ole ühtegi materiaalset põhivara ise
valmistatud. Võib järeldada, et materiaalsete põhivarade soetusmaksumuste kindlaksmääramisega
probleeme ei ole tekkinud.
Materiaalsete põhivarade edasine kajastamine on vastavuses RTJ 5-ga. Esiteks on vastavuses § 21-
ga ehk bilansis kajastatakse varad soetusmaksumuses, millest on maha arvatud akumuleeritud kulum,
ning amortisatsioonikulu kajastatakse kasumiaruandes. Teiseks ei arvestata amortisatsiooni objektil
„maa“, mis on vastavuses § 22-ga. Kolmandaks, muudeti põhivara „grill-baar“ amortisatsiooni
mudelit ja kasulikku eluiga, see on kooskõlas § 25-ga ehk tasuks kaaluda erinevate mudelite
kasutamist ning § 30-ga ehk kasuliku eluea muutmisel tuleks üle vaadata amortisatsioonimeetodid
või määrad, mida tagasiulatuvalt ei muudeta. Autor soovitaks tulevikus uute materiaalsete põhivarade soetamisel kriitiliselt hinnata, millist amortisatsioonimeetodit kasutada, et hiljem ei peaks seda
muutma.
Taurax OÜ materiaalsete põhivarade parendusi pole toimunud, seega polnud võimalik seda
analüüsida. Varasemalt on siiski toimunud jooksvad hooldused ja remondid, mis on vastavalt RTJ 5
§ 31-le õiglaselt kajastatud kuludes.Lisaks pole ettevõttes sooritatud ühtegi materiaalse põhivara
maha kandmist ega müüki. Uuritava ettevõtte raamatupidaja poolt toodud näidete kohta võib öelda,
et kanded on õiglased.
Taurax OÜ inventeerimise kord ei ole paigas, kuna see ei vasta raamatupidamise seadusega
kehtestatule. Siiski on läbi viidud üks inventuur, mille tulemusel muudeti ühe materiaalse põhivara
amortisatsioonimeetodit ja – määra. Autor soovitab inventeerimise kohustuslikuks teha, viies seda
läbi vähemalt üks kord aastas ning määrata inventeerimise kord ka raamatupidamise sise-eeskirjas.
Ettevõtte majandusaasta aruande bilansis on välja toodud materiaalsete põhivarade kirje ja
kasumiaruandes kirje „Põhivarade kulum ja väärtuse langus”. Need on vastavuses RTJ 2-ga.
Raamatupidamise aastaaruandes ei ole esitatud viiteid lisadele ei bilansis ega kasumiaruandes, mis
ei ole kooskõlas arusaadavuse printsiibiga. Ka lisades jääb materiaalsete põhivarade kohta infot
väheseks, kuna puuduvad RTJ 15 § 33-s sätestatud nõuded – puuduvad amortisatsioonimäärad ja -
meetodid või kasulikud eluead ning jääkmaksumuste muutuste analüüs. Viidatud ei ole ka Eesti
finantsaruandluse standardile, vaid on viide Eesti heale raamatupidamistavale, mis ei ole vastavalt
RPS § 17-le enam asjakohane. Lõpetuseks võib autor tuua soovitused lisada majandusaasta aruandele
puuduva info ning parandada vead.
Kokkuvõtteks võib väita, et Taurax OÜ materiaalsete põhivarade arvestus vastas üldjuhul Eesti
finantsaruandluse standardile, kuid nagu eespool välja toodud, esines ka puudusi.
Autori arvates saadi lõputöö eesmärk täidetudThe title of the following thesis is The Accounting of Tangible Assets on the Example of Catering
Company.
The calculation of tangible fixed assets is based on the provisions of Accounting Standard Board´s
guidelines note (in short term - ASBG) 5 Property, Plant and Equipment and Intangible Assets. An
entity uses property, plant and equipment in the ordinary course of business to generate income.
The issue is relevant because legislation, including the guidelines of the Accounting Standards Board
and the Accounting Act, is constantly evolving, so it is important to ensure that the recognition of
property, plant and equipment is fair as it may affect the financial position and performance of the
company.
The first topical problem is the to determine the original cost of fixed assets and to write off the
original cost of fixed assets (Alver & Alver, 2017). Secondly, there is a problem where the costs
related to improvements are added to the original cost of fixed assets and the depreciation rate in the
accounting program is often left unchanged, which makes the remaining useful life of fixed assets
longer (Grant Thornton Baltic OÜ, 2015). The last problem is objects that are registred as fixed assets
that at first sight meet the criterias, but they are not. Examples include computer monitors, doors, and
car tires, which are often accounted for as separate items. (Zdobnõh, 2008)
According to the accountant of the investigated company, the total assets in 2019 were 124,454 euros,
of which 89% were tangible fixed assets, so they wanted to know whether the accounting for tangible
fixed assets in 2021 have been done correctly. In addition, they were interested to know if their firm
does also have topical, previously described problems.
The aim of the thesis was to compare and comfirm if the accounting of tangible fixed assets of the
investigated catering company with the Estonian financial reporting standard, to draw conclusions
and, if necessary, to make proposals for improving the recognition of tangible fixed assets.
The thesis consists of three chapters. The first chapter is based on the theoretical part of accounting
for tangible fixed assets, for which the author worked through ASBG 5 Property, Plant and
Equipment and Intangible Assets, the Accounting Act, and speciality writers Jaan and Lehte Alver's
and Juta Tikk´s books. The second chapter is the methodology of empirical research, which
formulates the purpose and research tasks. In addition, the data analysis and data collection methods are explained and the short introduction of the researched company. The third is the empirical part of
the thesis, where the author worked through the documents of tangible fixed assets and had a half
structured interview with the company´s accountant. The collected data was compared with the laws
and guidelines mentioned before.
Firstly, author of the thesis can say that the researhed company´s tangible fixed assets comply with
the requirements of ASBG 5. The same can author say for the initial recognition and subsequent
measurement. Secondly, as there have been no improvements in any tangible asset object, it was not
possible to analyze it. However, there have been maintance and repairs in the past, which are in
accordance with ASBG 5. In addition, the company has not written off or sold any assets too. Either
way the accountant of the company gave examples of writing off and selling assets, which also
comply with ASBG 5.
The inventory procedure is not fixed in researched company, so it does not comply with the
Accounting Act. However, it has been performed once which resulted the change of depreciation
method on object „grill-baar“. Lastly there were many mistakes made in the annual report. The author
suggest adding missing information and correcting all errors made or that may be made in the future.
According to the author, the goal of the thesis was fulfilled
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