natgillin/translations-raw huggingface dataset:
računovodja (latvijska televizija LTV, avdiovizualno marketinško združenje)
Accountant (Latvian Television, Audio-visual Marketing Association)
- razprava: Zgodovina računovodstva v Republiki Latviji od ustanovitve leta 1918 do danes – Igors Ludboržs, Inta Millere.
‘History of accounting in the Republic of Latvia from the foundation of the Republic in 1918 till the present day’ – Igors Ludboržs, Inta Millere.
- razprava: Pripoznanje neopredmetenih sredstev v skladu z zahtevami EU – Inga Būmane, Igors Ludboržs, Humanitarne in socialne vede, Univerza v Latviji, 2001
‘Recognition of intangible assets in accordance with EU requirements’ – Inga Būmane, Igors Ludboržs, Humanitarian and social sciences, University of Latvia, 2001;
- Članstvo v profesionalnih združenjih
- Membership of professional organisations
- Latvijsko združenje pooblaščenih revizorjev;
- Latvian Association of Certified Auditors (LACA);
- Evropsko računovodsko združenje;
- European Accounting Association (EAA);
- Združenje pooblaščenih računovodij;
- Association of Chartered Certified Accountants (ACCA);
- Inštitut pooblaščenih finančnih analitikov.
- Chartered Financial Analyst Institute (CFA Institute).
- Sodelovanje pri delu svetov, odborov in delovnih skupin
- Participation in work of councils, committees and working groups
- nekdanji namestnik predsednika računovodskega sveta;
- Former Deputy Chairman of Accounting Council;
- nekdanji član finančnega odbora fundacije, ki sta jo ustanovili Univerza v Latviji in fundacija Nippon;
- Former member of financial committee of foundation created by the University of Latvia and The Nippon Foundation;
- nekdanji član tehničnega odbora za računovodske standarde;
- Former member of Financial Accounting Standards Technical Committee;
- nekdanji svetovalec latvijskega ministra za gospodarstvo;
- Former advisor to the Minister of Economics of Latvia;
- nekdanji član latvijskega svetovalnega odbora za finančno računovodske standarde;
- Former member of Latvian Accounting Standards’ Consultative Council;
- nekdanji namestnik predsednika latvijskega združenja pooblaščenih revizorjev;
- Former Deputy Chairman of Latvian Association of Certified Auditors;
- nekdanji član delovne skupine, pristojne za pripravo zakonodajnih predlogov zakonov o holdingih.
- Former member of Working Group responsible for preparation of legislative proposals for laws concerning holding companies.
Izkušnje na Evropskem računskem sodišču
Experience at the European Court of Auditors
Poleg kolegijske odgovornosti, ki sem jo imel kot član sodišča, sem se kot član revizijske skupine IV ukvarjal predvsem z revizijami prihodkov, upravnih odhodkov, notranjepolitičnih zadev EU, ustanov in organov Skupnosti, bančnih zadev ter najemanja in dajanja posojil.
Besides my collegial responsibility as Member of the the Court I dealt, as Member of Audit Group IV, particularly with the Court’s audits concerning EU Revenue, Administrative Expenditure, Internal Policies issues, Community institutions and bodies, and Banking, Lending and Borrowing issues.
Od maja 2004 sem kot član poročevalec pri reviziji zadev EU v zvezi z bančništvom, najemanjem in dajanjem posojil nadzoroval:
Since May 2004 I supervised, as Member Rapporteur for the audit of EU Banking, Lending and Borrowing issues:
– letne revizijske dejavnosti, na katerih temelji posebno poglavje letnega poročila sodišča o ekonomskih in finančnih zadevah,
– firstly, the annual financial audit work leading to a specific chapter on Economic and Financial Affairs in the Court’s annual report;
– revizije poslovanja, katerih rezultat so: 1) posebna letna poročila o učinkovitosti upravljanja Evropske centralne banke (zadolžen sem bil za poročila med letoma 2003 in 2007, ki so zajemala različna področja, kot so politika človeških virov (2004), dejavnosti banke v zvezi z njenimi novimi prostori (2005) ter načrtovanje in spremljanje posameznih področij poslovanja banke ter poročanje o njih (za finančno leto 2008; poročilo bo izdano čez nekaj mesecev); in 2) posebna poročila v zvezi z ekonomskimi in finančnimi zadevami, ki so do zdaj privedla do poročil o bančnih ukrepih na območju Sredozemlja v okviru programa MEDA in prejšnjih protokolov (SR 1/09) ter o Komisijinem upravljanju zakladnice (SR 5/09).
– and secondly, the performance audit work resulting in: 1) specific annual reports on the operational efficiency of management of the European Central Bank (ECB) (responsible for the reports published for 2003 to 2007, covering different areas such as the ECB’s human resources policy (2004), the ECB actions undertaken for its new premises (2005) and the planning, monitoring and reporting by the ECB’s business areas (for financial year 2008, to be published within a few months); and 2) special reports related to economic and financial affairs, which have resulted so far in a report on ‘Banking measures in the Mediterranean area in the context of the MEDA programme and the previous protocols’ (SR 1/09) and a report on ‘The Commission’s Treasury Management’ (SR 5/09).
Kot član poročevalec sem bil zadolžen tudi za mnenje sodišča o predlogu za Uredbo Sveta o spremembi Uredbe (ES) št. 2728/94 o ustanovitvi jamstvenega sklada za zunanje ukrepe, ki ga upravlja Generalni direktorat za gospodarske in finančne zadeve.
In addition, I was responsible, as Member Rapporteur, for a Court Opinion on the proposal for a Council regulation amending Regulation (EC) No 2728/94 establishing a Guarantee Fund for external actions, which is managed by DG Economic and Financial Affairs.
Poleg tega sem zastopal sodišče v pogajanjih o podaljšanju tristranskega sporazuma z Evropskim investicijskim skladom (EIF) leta 2006 in z Evropsko investicijsko banko (EIB) leta 2007.
I was also responsible for representing the Court in the negotiations for the renewals of the Tripartite Agreement with the European Investment Fund (EIF) in 2006 and with the European Investment Bank (EIB) in 2007.
Na sodišču sem imel tudi horizontalne zadolžitve, saj sem od marca 2006 član upravnega odbora sodišča, ki se ukvarja z vsemi upravnimi zadevami od človeških virov do informacijske tehnologije in ki mu od aprila 2008 tudi predsedujem.
With regard to horizontal responsibilities within the Court, since March 2006 I have been a Member of the Court’s Administrative Committee (committee preparing all administrative matters, ranging from HR to IT issues), chairing this committee since April 2008.
Prav tako sem sodeloval pri dejavnostih medsebojnega pregleda, ki jih je sodišče začelo izvajati leta 2005; bil sem član osemčlanske usmerjevalne skupine in delovne skupine za izvajanje ustreznih priporočil.
I was also substantially involved in the activities undertaken for the peer review exercise started by the Court in 2005, being one of the eight Members of the Steering Group and active in one of the Task Forces to implement related recommendations.
Prizadeval sem si, da je opravljeno delo 1) skladno z ustreznimi revizijskimi standardi in metodologijo; 2) zagotavljalo dodano vrednost organu za podelitev razrešnice, predvsem na področju odgovornosti; 3) skladno z najvišjimi standardi integritete.
Throughout my work in the Court so far I have tried to ensure that the work carried out: 1) was in line with the applicable audit methodologies and standards; 2) would provide added value to the Discharge Authority, particularly as far as accountability is concerned; 3) was in line with the highest standards of integrity.
Cilji za morebiten prihodnji mandat
Objectives for a possible future mandate
Moja prednostna naloga je zaključiti revizijo garancijske sheme za MSP.
My immediate priority is to finalise the audit task related to SME Guarantee Facility.
Namen posebnega poročila je ugotoviti, ali je upravljanje sheme učinkovito.
The aim is for the Special Report to establish whether the facility has been managed effectively.
Eden izmed mojih najpomembnejših ciljev je še naprej prispevati k izvajanju revizijske strategije sodišča za obdobje 2009 – 2012.
One of my first objectives will be to continue to contribute to the execution of the Court’s audit strategy for 2009-2012.
To med drugim zajema povečanje učinka dejavnosti sodišča z ustreznimi, posodobljenimi in kakovostnimi finančnimi revizijami ter rezultati revizij poslovanja za Evropski parlament in Svet.
This means, amongst other things, maximising the impact of the Court’s work by providing relevant, up-to-date and high-quality financial audit and performance audit results to the European Parliament and the Council.
S tem v zvezi je moj cilj izvesti revizijo odhodkov EU v času gospodarske in finančne krize, ki so svoj vrhunec dosegli v Evropskem načrtu za oživitev gospodarstva, in ugotoviti, katere revizijske možnosti bi moralo sodišče kratkoročno izrabiti.
This concretely translates into my objective to audit EU expenditure made in the framework of the financial and economic crisis, culminating in the European Economic and Recovery Plan, and investigate what audit opportunities should be taken up by the Court in the short term for execution.
Drugi konkreten cilj na tem področju je dodatno izboljšati uporabo primerjalne analize pri revizijah poslovanja s pomočjo obstoječih dobrih praks, ki lahko omogočijo izboljšave drugih praks.
Another concrete objective in this respect is to further improve the use of benchmarking in our performance audits, trying to find already existing best practices that can pave the way for improvement for others.
S svojimi računovodskimi izkušnjami lahko prispevam k nadaljnjemu izboljšanju izjave o zanesljivosti sodišča, pri čemer bi ta ostala v skladu z veljavnimi revizijskimi standardi.
With my accountancy background I intend to contribute to further improving the Court’s Statement of Assurance while remaining in line with the applicable audit standards.
Prav tako se bom zelo potrudil povečati odgovornost Evropske komisije na področjih, katerih upravljanje je prenesla na druge organe, kot sta Evropski investicijska banka in Evropski investicijski sklad.
Furthermore, I will do my utmost further to increase the accountability of the European Commission for those areas in which it has delegated management responsibilities to others, such as the EIB and the EIF.
Moj cilj v zvezi s sodiščem kot organizacijo je povečati učinkovito porabo sredstev z dodatno poenostavitvijo notranjih procesov odločanja in izboljšanjem informacij glede upravljanja.
For the Court as an organisation, my objective is to enhance its efficient use of resources by further streamlining internal decision-making processes and improving management information.
Revizorji so najpomembnejša vrednost sodišča, zato se bom trudil nadaljevati in razširiti ustrezno kakovostno usposabljanje osebja ter srednjeročno dejavno podpreti dodatni medsebojni pregled, morebiti glede določenih posebnih zadev, in tako izboljšati organizacijo in odgovornost sodišča.
With the Court’s auditors being its most important capital, I will make an effort to continue and extend appropriate high-quality training to our staff and, for the medium term, actively support another peer review, possibly on specific items, to improve the Court’s organisational performance and accountability.
Nenazadnje je moj cilj ohraniti odprt in odziven odnos z Evropskim parlamentom, predvsem s člani Odbora za proračunski nadzor, v prihodnjih razpravah, in sicer z zagotavljanjem informacij, ki bodo temeljile na reviziji in ki bodo pravilne in pomembne za zainteresirane strani sodišča.
Last but not least, my aim is to maintain the open and responsive relationship I have had with the European Parliament, particularly with the Members of the COCOBU, during my future discussions, providing information that is audit-based, upright and relevant to the Court’s stakeholders.
o predlaganju Augustyna Bronisława Kubika za člana Računskega sodišča
on the nomination of Augustyn Bronisław Kubik as a Member of the Court of Auditors
PRILOGA 1 ŽIVLJENJEPIS AUGUSTYNA BRONISŁAWA KUBIKA
ANNEX 1: CURRICULUM VITAE OF Augustyn Bronisław Kubik
PRILOGA 2: ODGOVORI AUGUSTYNA BRONISŁAWA KUBIKA NA VPRAŠALNIK
ANNEX 2: ANSWERS BY Augustyn Bronisław Kubik TO THE QUESTIONNAIRE
– ob upoštevanju člena 286(2) Pogodbe o delovanju Evropske unije (PDEU), v skladu s katerim se je Svet posvetoval s Parlamentom ( C7‑0021/2010 ),
– having regard to Article 286(2) of the Treaty on the Functioning of the EU, pursuant to which the Council consulted Parliament ( C7‑0021/2010 ),
– ob upoštevanju poročila Odbora za proračunski nadzor ( A7-0041/2010 ),
– having regard to the report of the Committee on Budgetary Control ( A7-0041/2010 ),
A. ker Augustyn Bronisław Kubik izpolnjuje pogoje, ki jih določa člen 286(1) PDEU,
A. whereas Augustyn Bronisław Kubik fulfils the conditions laid down in Article 286(1) of the Treaty on the Functioning of the EU,
Osebni podatki:
Personal details:
Ime in priimek: Augustyn Bronisław Kubik
Name: Augustyn Bronisław Kubik
1972–1976 Srednja šola
1972-1976 Secondary school
1976–1980 Fakulteta za industrijske študije pri Ekonomski akademiji v Katovicah, socio-ekonomsko področje
1976-1980 Industry Faculty of the Academy of Economics in Katowice, in the field of socio‑economics
1985–1986 Delavska fakulteta Visoke tehnične šole za rudarski inženiring v Rybniku, specializacija iz podzemnega izkoriščanja depozitov
1985-1986 Faculty of Workers of the Technical College of Mining Engineering in Rybnik, specialising in the underground exploitation of deposits
2001–2002 Podiplomski študij davčne zakonodaje Evropske unije na Univerzi Nikolaja Kopernika v Torunju
2001-2002 Postgraduate studies on tax law in the European Union at the Nicolaus Copernicus University in Toruń
2006 Ministrstvo za finance:
Chief internal audit inspector
svetovalec predsednika
Adviser to President
Od 15. februarja 2008 do danes Ministrstvo za regionalni razvoj:
15.02.2008-present Ministry of Regional Development
državni podsekretar
Undersecretary of State
– Znanje francoščine, spričevalo DELF prve in druge stopnje Ministrstva za vzgojo Republike Francije
– Knowledge of French, obtained DELF Certificate levels I and II awarded by the National Ministry of Education of the Republic of France
– Dobro znanje angleščine
– Good knowledge of English
– Osnovno znanje nemščine
– Basic knowledge of German
– Osnovno znanje ruščine
– Basic knowledge of Russian
2007 Študij preverjanja finančnih poročil o proračunskih enotah
2007 Studies in the examination of financial reports on budgetary units
2007 Uvedba aplikacije pri Vrhovni nadzorni zbornici za potrebe revizije
2007 Launch of audit application in the NIK
2008 Izpit za revizorja pri Vrhovni nadzorni zbornici, pridobitev naziva pooblaščenega notranjega revizorja
2008 NIK audit examination, obtained the title of certified internal auditor
2008 Študij umetnosti predstavitve
2008 Studies in the "art of presentation"
2008 Podaljšani postopek varnostnega preverjanja, pridobitev varnostnega potrdila na klasifikacijskih stopnjah EU zaupno in tajno
2008 Extended vetting proceedings, obtained clearance at Classified and Secret EU levels.
D ejavnosti v prostem času : šport: plavanje poleti, smučanje pozimi.
Interests: sport: swimming in summer and skiing in winter.
PRILOGA 2 : ODGOVORI AUGUSTYNA BRONISŁAWA KUBIKA NA VPRAŠALNIK
ANNEX 2: ANSWERS BY Augustyn Bronisław Kubik TO THE QUESTIONNAIRE
Navedite svoje poglavitne strokovne izkušnje s področja javnih financ, upravljanja ali revizije upravljanja.
Please highlight the main aspects of your professional experience in public finance, management or management auditing .
Moja dosedanja poklicna pot je v celoti povezana z dejavnostmi s področja financ, in sicer: nadzorom javnih financ, vodenjem uprave in financ, notranjim revidiranjem javnih financ, zunanjim nadzorom in certificiranjem odhodkov iz skladov EU za Evropsko komisijo.
I have been involved in finance throughout my professional career, specifically: financial controls, management, administration and finance as well as internal audits of organisations within the public finance sector, external audits and the certification of expenditure from EU funds for the European Commission.
Sprva kot notranji revizor, nato pa kot glavni računovodja rudnika sem bil zadolžen za notranjo revizijo in upravljanje financ premogovnika, za upravljanje finančnega nadzora ter za vodenje zaposlenih na finančnem oddelku.
As the internal auditor and then chief accountant of a mine I was responsible for internal audits and the management of the mine’s finances as well as the management of financial controls and employees in the Finance Department.
Kot glavni inšpektor za notranjo revizijo sem bil zadolžen za uvajanje, usklajevanje in izpopolnjevanje sistema notranje revizije ter za finančni nadzor v celotnem sektorju javnih financ.
As Chief Internal Audit Inspector I was responsible for implementing, coordinating and improving the internal audit and financial control system for the whole of the public finance sector.
Kot svetovalec predsednika Vrhovne nadzorne zbornice sem bil zadolžen za analizo in korekcijo revizijskih dokumentov, ki so jih predstavljali revizijski oddelki Vrhovne nadzorne zbornice.
In my present position I am responsible for supervising the Certifying Authority Department, the Economy and Finance Department and the Legal Office.
Na sedanjem položaju sem zadolžen za izvajanje nadzora v okviru agencije za certificiranje, gospodarsko-finančnega oddelka ter pravnega oddelka, in sicer: za analizo, izvajanje in izpopolnjevanje postopka certifikacije odhodkov za Evropsko komisijo, za nadzor postopka certifikacije, za vzpostavitev sodelovanja z drugimi nadzornimi institucijami, za nadzor realizacije letnih dohodkov in izdatkov ter za oskrbo finančno-računovodskih virov, izhajajočih iz strukturnih skladov in kohezijskega sklada, za nadzor postopkov odobritve na področju davčne zakonodaje Evropske unije in državne zakonodaje.
This involves analysing, implementing and improving the process of certifying expenditure for the European Commission, controlling the certification process, cooperating with other audit institutions, supervising budget implementation and providing accounting and bookkeeping services for monies from structural funds and from the Cohesion Fund, for monitoring legislative processes relating to EU and national law.
Med izvajanjem teh funkcij sem opravil veliko teoretičnih in praktičnih usposabljanj ter delavnic, kot so na primer:
While carrying out these functions I have taken many theoretical and practical courses and workshops such as:
· tečaji s področja notranje revizije in vodenja podjetij – potrdilo o opravljenih tečajih in pridobitev naziva pooblaščenega notranjega revizorja,
· courses on internal audits and business accounting – resulting in my being inscribed in the register of auditors;
· tečaji s področja davkov in dejavnosti v Komisiji, povezane z davčnim svetovanjem – pridobitev naziva davčnega svetovalca,
· courses on taxation and activities within the Commission for tax advisers – resulting in my being inscribed in the register of tax advisers;
· podiplomski študij davčne zakonodaje Evropske unije – zaključen z izpitom in diplomo,
· postgraduate studies in EU tax law – resulting in my passing the examination and receiving a diploma;
· tečaji s področja notranje revizije – potrdilo o opravljenih tečajih, pridobitev naziva pooblaščenega notranjega revizorja v sektorju javnih financ Poljske in pridobitev certifikata CIA (pooblaščeni notranji revizor),
· courses on internal auditing – resulting in my being inscribed in the list of internal auditors in the Polish public finance sector and being awarded the CIA (Certified Internal Auditor) certificate;
· pripravništvo v Vrhovni nadzorni zbornici - opravljeno z izpitom in imenovanjem na položaj svetovalca predsednika Vrhovne nadzorne zbornice.
· audit application for the Supreme Chamber of Control – resulting in my passing the examination and being appointed as adviser to the President of the NIK.
a) Kot direktor državne blagajne v Katovicah (pokrajina Šlezija):
a) As director of the Tax Office in Katowice (Silesian Region):
Leta 1999 so se na Poljskem uvajale spremembe na upravnem področju.
In 1999 a change took place in the organisation of administration in Poland.
Iz 49 vojvodstev je bilo ustanovljenih 16 večjih regij.
A total of 16 large regions were created from 49 voivodships.
Posledično je iz 49 državnih blagajn (ena v vsakem vojvodstvu) nastalo 16 državnih blagajn (ena v vsaki regiji).
As a result, 16 Tax Offices (one for each region) were created from the former 49 Tax Offices (one for each voivodship).
Šlezijski regiji so se pridružila 3 vojvodstva: Katovice, Bielsko-Biala in Czestochowa.
The Silesian Region took over three voivodships: Katowice, Bielsko-Biała and Częstochowa.
V skladu z odločitvijo podpredsednika in finančnega ministra Leszka Balcerowicza sem bil pristojen in odgovoren za ustanovitev davčne uprave v Šlezijski regiji.
On the basis of an administrative Decision issued by the Deputy Prime Minister and Finance Minister, Leszek Balcerowicz, I became responsible for creating a single tax administration in the Silesian Region.
Uradi so delovali na osnovi različnih postopkov, glede na različne izkušnje znotraj posameznih vojvodstev.
These offices had different procedures because there had been different experiences in the different voivodships.
Med opravljanjem funkcije direktorja nove državne blagajne sem sprejel odločitev o standardizaciji posameznih funkcij v okviru vseh davčnih uradov, in sicer:
As the Director of the new Tax Office I decided to standardise specific functions in all the Tax Offices, such as:
· davčne registracije,
· tax registration;
· pobiranja davkov,
· tax collection;
· davčnega nadzora,
· tax inspection;
· izterjave dolgov.
· collection of monies due.
Ta proces je zahteval pripravo ustreznih standardov, njihovo predhodno testiranje in uvajanje na davčnih uradih.
This process required appropriate standards to be drawn up, tested and implemented in the Tax Offices.
Uvedene so bile enotne rešitve, kar je vodilo k izboljšanju učinkovitosti delovanja uradov v Šlezijski regiji.
As a result a uniform solution was implemented and the efficiency of the offices in the Silesian Region was improved.
b) Kot glavni inšpektor za notranjo revizijo na Ministrstvu za finance:
b) As General Inspector of Internal Audits at the Ministry of Finance:
Po dveh letih uvajanja in usklajevanja notranje revizije za celotno področje javnih financ na ozemlju Poljske sem se odločil za uvedbo nove zakonske opredelitve notranje revizije.
After two years of implementing and coordinating internal audits of all public finances in Poland I decided to introduce a new statutory definition for internal audits.
Po predhodni opredelitvi je notranja revizija pomenila celoto postopkov, na osnovi katerih lahko upravitelj enote prejme objektivno in neodvisno oceno o sistemih finančnega poslovodenja enote.
The previous definition described internal audits as the totality of functions thanks to which the unit’s head gains an objective and independent assessment of the unit’s financial management.
Upravitelji enot so si zato to opredelitev pogosto razlagali omejeno in pod notranjo revizijo razumeli zgolj finančno poslovodenje in celo vprašanja, vezana na računovodstvo.
For this reason, heads of unit often understood this definition in a restricted manner and saw the internal audit as relating only to the financial situation or even restricted it further to bookkeeping issues.
Vendar pa je naloga notranje revizije prek sistematične ocene izpopolniti dejavnost v celotni enoti in izboljšati učinkovitost na področju upravljanja s tveganji, nadzora in revizije upravljanja.
However, the purpose of internal audits is to improve the functioning of the whole organisation by systematically evaluating and then improving the effectiveness of risk management, audits and management procedures.
Zato sem predlagal novo, naslednjo opredelitev notranje revizije:
For this reason, I proposed the following new definition of an internal audit: