natgillin/translations-raw huggingface dataset:
To naj bi upoštevala tudi študija o oblikovanju ustreznih meril za vrednotenje medijske pismenosti, ki jo je naročila Komisija in ki naj bi bila dokončana v začetku leta 2009.
This point should also be borne in mind in the study to be conducted for the Commission, and due to be completed early in 2009, on the right criteria to apply when assessing media literacy.
Opozoriti je treba, da lahko pri merjenju medijske pismenosti pride do težav, saj je ustvarjalno in kritično znanje ter vsebino težko razvrstiti po količinsko izmerljivih merilih.
That said, problems can arise when measuring media literacy, since it is difficult to encapsulate creative flair, critical discernment, and content within quantitatively measurable criteria.
Vrednotenje tehničnih znanj je v nasprotju s tem laže preverljivo.
Technical expertise, by contrast, is easier to gauge.
2) CILJNE SKUPINE
2) TARGET GROUPS
Mladi ljudje so že aktivni uporabniki medijev, vendar to poročilo zajema vse uporabnike medijev: otroke, mladostnike, odrasle, starejše ljudi in invalide.
Young people are already active media consumers, but this report covers media consumers as a whole, that is to say, children, young people, adults, older people, and people with disabilities.
Cilj je ljudi usposobiti za kritično analizo medijskih izdelkov, razumevanje ekonomskih funkcij medijske industrije in lastno ustvarjanje medijskih vsebin.
The aim is to enable people to subject media products to critical analysis, understand the economic functions of the media industry, and produce their own media content.
V tem smislu so opredeljeni trije cilji:
There are thus three goals to attain:
§ zagotavljanje dostopa do informacijskih in komunikacijskih tehnologij,
§ giving access to information and communications technologies,
§ analiza in kriti č en odnos do vsebine medijev in medijske kulture ter lastno odzivanje,
§ analysis, and a discerning attitude to, media content and the media culture, and independent thought,
§ lastno ustvarjanje medijskih besedil in dobro poznavanje novih tehnologij.
§ production of media texts by users themselves and s ecurity in the use of new technologies .
Izobraževanje in vseživljenjsko učenje imata pri doseganju teh ciljev odločilno vlogo.
Education and lifelong learning are essential in order to achieve these goals.
a) Omogo č anje dostopa do informacijskih in komunikacijskih tehnologij
a) Giving access to information and communications technologies
Računalniki in internet so v EU različno razširjeni.
Computers and the Internet are not spread evenly throughout the EU.
V EU ima 54 % gospodinjstev osebni računalnik in 43 % internetni priključek (15 % širokopasovnega).
In the EU as a whole, 54% of households own a PC, and 43% have an Internet connection (15% have a broadband connection).
Regionalna odstopanja na tem področju so velika: v državah članicah ima računalnik med 85 % in 21 % gospodinjstev.
Regional variations are considerable: depending on the Member State, the percentage of households with a computer ranges between 85% and 21%.
Evropska politika mora zagotoviti zmanjšanje digitalnega razkoraka med državami članicami ter med mesti in podeželjem.
European policy must seek to narrow the digital divide not just between Member States, but also between town and country.
Koristi od informacijske družbe morajo imeti vse skupine prebivalstva.
All population groups must profit from the advantages of the information society.
V skupnem interesu Evrope je, da bi imeli vsi državljani in državljanke širokopasovno povezavo.
It is in Europe’s general interest that every citizen should have a broadband connection.
Pri tem imajo odločilno vlogo lokalni in regionalni organi oblasti ter javni organi in zasebna podjetja, ki morajo vsem skupinam prebivalstva zagotoviti dostop do informacijskih in komunikacijskih tehnologij.
Local and regional authorities have a key role to play in this area, as do public bodies and private industry, which must ensure that all population groups have access to ICT.
b) Analiza in kriti č en odnos do vsebin medijev in medijske kulture
b) Analysis of, and a discerning attitude to, media content and the media culture
Posredovano informacijsko in medijsko ponudbo je treba nenehno vsebinsko presojati.
The information imparted and the media available for use should be subjected to ongoing scrutiny as regards their content.
K temu sodijo zmožnost usmerjanja in zavestne izbire, branje med vrsticami, slikami in toni, poznavanje učinkov slik in izjav ter zmožnost vrednotenja vsebin.
This requires the ability to find one’s bearings and make conscious choices, read between the lines, pictures, and sounds, understand the effects of images and messages, and assess content.
Poleg tega je potrebna tudi kritična presoja medijske kulture.
Critical scrutiny should likewise be brought to bear on the media culture.
Sedanjo medijsko okolje zaznamujeta raznolikost medijev in njihova visoka koncentracija, pri čemer so medijske vsebine in informacije v rokah peščice multinacionalnih oligopolov, zaradi česar preti večja nevarnost za okrnitev neodvisnosti in raznolikosti informacij.
The present-day media landscape is widely diversified, but there is also a high degree of concentration, putting content and information into the hands of a few multinational oligopolies and hence increasing the threat to the independence and variety of information.
Medijska pismenost bi morala državljankam in državljanom omogočiti kritično presojo, ali in v kolikšni meri interesi medijskih ustvarjalcev vplivajo na vsebino in obliko ponudbe.
Media literacy should enable citizens to critically assess whether and to what extent the interests of media producers are influencing the content of output and the form in which it has been presented.
Cilj je prejemnikom omogočiti sprejemanje lastnih odločitev ne glede na vpliv zunanjih dejavnikov.
The idea is that recipients should be able to take their own decisions without letting themselves be brainwashed by outside operators.
c) Lastno ustvarjanje medijskih besedil in dobro poznavanje novih tehnologij
c) Media texts produced by users themselves and security in the use of new technologies
Nadaljnja pomembna točka so lastne medijske stvaritve.
Attention should also focus on creative output from users.
Z ustvarjanjem lastnih vsebin in medijskih izdelkov pridobimo zmožnosti, ki omogočajo boljše razumevanje načel in vrednot strokovno izdelanih medijskih vsebin.
By producing their own content and media products, users acquire abilities affording them a deeper insight into the principles and values of media content that has been produced professionally.
Ustvarjanje medijev mora biti povezano s kritičnim vrednotenjem ustvarjalnega procesa, sicer lahko postane zgolj tehnični postopek.
Media production has to go hand in hand with critical reflection on the production process: otherwise the end result would be reduced to a purely technical operation.
Dandanes nudi internetni medij uporabniku številne možnosti za ustvarjanje lastnih vsebin in njihovo objavo, tako da so dostopne vsem.
Today the Internet offers users countless possibilities for producing their own content and making it accessible to all.
Predvsem za mlade sta računalnik in internet osrednje orodje za dostop do medijev in za njihovo uporabo.
Especially where young people are concerned, the computer and the Internet are the main tools employed in order to gain access to, and use, the media.
Zaradi enostavnih možnosti komunikacije in iskanja informacij je treba pri praktični medijski vzgoji posredovati tudi znanje o uporabi medijev in varnosti podatkov z vidika avtorskega prava.
Given that there are these simple ways to communicate and find information, practical media education must also shed light on copyright-related aspects of media use and data security.
cILJNO uSMERJENE ZAHTEVE
4) SPECIFIC DEMANDS
a) Medijska vzgoja kot sestavni del usposabljanja u č iteljev
a) Media education as a component of teacher training
Medijsko vzgojo na šolah lahko poučujejo samo učiteljice in učitelji, ki dobro poznajo medije in imajo ustrezno izobrazbo s tega področja.
Media education cannot be provided in schools unless teachers are themselves media literate and have been given the necessary training.
Zato tega se predlaga, da pristojni nacionalni organi zagotovijo, da učiteljice in učitelji vseh predmetov in smeri šolanja med strokovnim spopolnjevanjem pridobijo znanje o uporabi avdiovizualnih učnih pripomočkov ter o težavah medijske vzgoje.
The proper national authorities should therefore be called upon to ensure that, when they undergo in-service training, teachers of all subjects, at every type of school, learn both about the use of audiovisual teaching aids and about the problems associated with media education.
Nadalje se priporoča vključitev obveznih medijsko-pedagoških modulov v usposabljanje učiteljic in učiteljev vseh stopenj izobraževanja, s čimer bi zagotovili intenzivnejše šolanje.
In addition, compulsory media education modules should be incorporated into teacher training for all school levels, so as to enable the subject to be taught intensively.
b) Medijska vzgoja v šolah
b) Media education in schools
Pri medijski vzgoji so med učnimi načrti v zahodni in vzhodni Evropi velike razlike.
Western and eastern European curricula differ greatly as far as media education is concerned.
Medtem ko je v državah članicah EU-15 medijska vzgoja prisotna v večji ali manjši meri, je v državah srednje in vzhodne Evrope, z izjemo Slovenije in Madžarske, ni.
Whereas the subject is given varying degrees of prominence in the EU-15 Member States, it does not exist in any of the central and eastern European countries except Hungary and Slovenia.
Pri tem pa imajo ravno šole pomembno vlogo pri izoblikovanju komunikacijsko usposobljenih in razsodnih ljudi.
But schools do have an essential role to play in moulding people capable of communicating and of exercising judgement.
Medijska vzgoja ne sme biti omejena na posamezne učne predmete ali posamezne stopnje izobraževanja, temveč mora biti sestavni del učnega načrta na vseh stopnjah.
Far from being confined to individual subjects or school levels, media education should form part and parcel of the curriculum at every stage of schooling, taking into account the pupils’ level of attainment in each instance.
Pri tem je treba upoštevati razvojno stopnjo učenk in učencev.
People with disabilities and those attending special schools should likewise be given the opportunity to take part in the relevant courses.
Invalidi in učenci v šolah s prilagojenim programom morajo prav tako imeti možnost udeležbe na teh tečajih.
Media education could be combined most usefully with economic, political, literary, social, and artistic subjects.
Medijsko vzgojo je mogoče povezati predvsem z gospodarskimi, političnimi, literarnimi, družboslovnimi in umetnostnimi predmeti, to pa terja interdisciplinarni pristop, ki omogoča povezavo z zunajšolskimi projekti.
This implies a need for an interdisciplinary approach, possibly combined with out-of-school projects.
c) Medijska vzgoja na univerzah in zunaj šol
c) Media education at university and out of school
Medijska vzgoja lahko poteka v okviru šolskega sistema, lahko pa tudi v okviru vseživljenjskega učenja.
Not only can media education be offered within the school system, but it can also be encompassed within lifelong learning.
Na univerzah je mogoče medijsko vzgojo, npr. kritičen pristop k iskalnikom, vključiti v nove dodiplomske in magistrske študijske programe.
One possibility at university level might be to establish media education within the new bachelor’s and master’s degree courses, for instance to teach students to exercise their discernment when using search engines.
Pri spodbujanju teh pristopov imajo osrednjo vlogo partnerstva.
Partnerships are essential in order to foster such approaches.
Za podpiranje medijske vzgoje tudi pri izobraževanju in nadaljnjem izobraževanju in za nadnacionalno izmenjavo modelov najboljše prakse je pomembno sodelovanje vseh akterjev v šolskem sistemu in zunaj njega.
It is important for all stakeholders within and outside the school system to work together to enable support for media education to extend to basic and further training and to exchange models based on best practice across national borders.
d) Medijska vzgoja za starejše
d) Media education for older people
Pedagoško delo s starejšimi osebami na področju medijev je manj razširjeno kot med mladimi.
Media education activities are aimed less frequently at older people than at young people.
Z informacijskimi in komunikacijskimi tehnologijami so predvsem starši pogosto slabše seznanjeni od svojih otrok.
Parents in particular are often less proficient than their children when it comes to dealing with information and communications technologies.
Pomembno je, da se medijska vzgoja za starejše izvaja tam, kjer se te osebe zadržujejo, npr. v društvih, domovih starejših občanov in domovih za nego, oskrbovalnih ustanovah, prostočasnih in interesnih skupinah, pobudah ali seniorskih krožkih, ter da se upoštevajo razlike v načinu življenja in izkušnjah udeleženk in udeležencev.
It is important for media work with older people to be done at the places where they are to be found, including for example societies, old people’s and nursing homes, assisted living facilities, recreational and enthusiasts’ clubs, action committees, or senior citizens’ groups; the different kinds of environment in which participants live, and their varied spheres of experience, should be taken into account.
Nadaljnji cilj je odprava strahov in zavor te ciljne skupine pred novimi mediji.
Another aim should be to dispel the apprehensions and inhibitions that this target group have where new media are concerned.
Ravno starejšim osebam z omejeno gibljivostjo dajejo digitalna omrežja možnost aktivnejšega vključevanja v družabno življenje, s čimer lahko izboljšajo kakovost življenja.
Older people with restricted mobility can be helped, by means of digital networks, to participate more actively in the life of society and can thus enhance their quality of life.
o predlogu direktive Evropskega parlamenta in Sveta o spremembi direktiv sveta 78/660/EGS in 83/349/EGS, kar zadeva nekatere zahteve za razkritje za srednje velika podjetja in obveznost priprave konsolidiranih računovodskih izkazov
on the proposal for a directive of the European Parliament and of the Council amending Council Directives 78/660/EEC and 83/349/EEC as regards certain disclosure requirements for medium-sized companies and obligation to draw up consolidated accounts
MNENJE Odbora za ekonomske in monetarne zadeve ..................................12
OPINION of the Committee on Economic and Monetary Affairs ............12
– ob upoštevanju predloga Komisije Evropskemu parlamentu in Svetu ( KOM(2008)0195 ),
– having regard to the Commission proposal to the European Parliament and the Council ( COM(2008)0195 ),
– ob upoštevanju členov 251(2) in 44(1) Pogodbe o ES, na podlagi katerih je Komisija podala predlog Parlamentu ( C6-0173/2008 ),
– having regard to Article 251(2) and Article 44(1) of the EC Treaty, pursuant to which the Commission submitted the proposal to Parliament ( C6‑0173/2008 ),
– ob upoštevanju poročila Odbora za pravne zadeve ter mnenja Odbor za ekonomske in monetarne zadeve ( A6-0462/2008 ),
– having regard to the report of the Committee on Legal Affairs and the opinion of the Committee on Economic and Monetary Affairs ( A6‑0462/2008 ),
(8) Direktiva 78/660/EGS določa, da je treba razkriti razdelitev prometa po dejavnosti in geografskih trgih.
(8) Directive 78/660/EEC requires that a breakdown of turnover into activity and geographical markets is disclosed.
To morajo storiti vse družbe, vendar so lahko mala podjetja izvzeta v skladu s členom 44(2) navedene direktive.
This is required for all companies, but small companies can be excluded in accordance with Article 44(2) of that Directive.
Za zmanjšanje nepotrebne upravne obremenitve je treba omogočiti, da so iz te zahteve za razkritje izvzeta tudi srednje velika podjetja.
In order to reduce the unnecessary administrative burden, it should be possible to exempt also medium-sized companies from this disclosure requirement.
(9) Direktiva 83/349/EGS določa, da mora nadrejeno podjetje pripraviti konsolidirane računovodske izkaze, tudi če edino podrejeno podjetje ali vsa podrejena podjetja kot celota niso pomembna za namene člena 16(3) Direktive 83/349/EGS.
(9) Directive 83/349/EEC requires a parent company to prepare consolidated accounts even if the only subsidiary or all of the subsidiaries as a whole are not material for the purposes of Article 16(3) of Directive 83/349/EEC.
Na podlagi tega so ta podjetja zajeta z Uredbo (ES) št. 1606/2002 in zato morajo pripraviti konsolidirane računovodske izkaze v skladu z MSRP.
As a consequence these companies fall under Regulation (EC) No 1606/2002 and therefore have to prepare consolidated financial statements in accordance with IFRS.
Ta zahteva je obremenjujoča, kadar ima nadrejeno podjetje le nepomembna podrejena podjetja.
This requirement is considered to be burdensome where a parent company has only immaterial subsidiaries.
Zato je treba omogočiti, da je nadrejeno podjetje izvzeto iz obveznosti za pripravo konsolidiranih računovodskih izkazov in konsolidiranega letnega poročila, če ima to nadrejeno podjetje le podrejena podjetja, ki se posamično ali kot celota štejejo za nepomembna.
Therefore it should be possible to exempt a parent undertaking from the obligation to draw up consolidated accounts and a consolidated annual report if that parent undertaking has only subsidiary undertakings considered as not material, both individually or as a whole.
Zato bi bilo treba nadrejeno podjetje izvzeti iz obveznosti za pripravo konsolidiranih računovodskih izkazov in konsolidiranega letnega poročila, če ima to nadrejeno podjetje le podrejena podjetja, ki se posamično in kot celota štejejo za nepomembna.
Therefore a parent undertaking should be exempt from the obligation to draw up consolidated accounts and a consolidated annual report if that parent undertaking has only subsidiary undertakings considered as not material, both individually and as a whole.
Čeprav bi bilo treba to zakonsko obveznost odpraviti, lahko nadrejeno podjetje kljub temu pripravi konsolidirane računovodske izkaze in konsolidirana letna poročila na lastno pobudo.
Although this statutory obligation should be lifted, a parent undertaking could still draw up consolidated accounts and a consolidated annual report on its own initiative.
Direktiva 78/660/EGS
Directive 78/660/EEC
Člen 44 Direktive 78/660/EGS se spremeni:
Article 44 of Directive 78/660/EEC is amended as follows:
Vstavi se naslednji odstavek 1a:
The following paragraph 1a is inserted:
„(1a) Države članice lahko družbam iz člena 27 dovolijo, da sestavijo skrajšana pojasnila k računovodskim izkazom brez podatkov iz člena 43(1)(8).“
“(1a) Member States may permit the companies referred to in Article 27 to draw up abridged notes on their accounts without the information required in Article 43(1)(8). ”
Vstavi se naslednji odstavek 2a:
The following paragraph 2a is inserted:
„(2a) Države članice lahko družbam iz člena 27 dovolijo, da so izvzete iz obveznosti razkritja podatkov iz člena 34(2) v pojasnilih k računovodskim izkazom.“
“ (2a) Member States may permit the companies referred to in Article 27 to be exempted from the obligation to disclose in the notes on their accounts the information prescribed in Article 34(2).”
V členu 45(2) Direktive 78/660/EGS se prvi stavek drugega pododstavka nadomesti z naslednjim:
In Article 45(2) of Directive 78/660/EEC , the first sentence of the second sub paragraph shall be replaced by the following :
„Države članice lahko dovolijo podjetjem iz člena 27, da se izognejo razkritju podatkov, določenih v členih 34(2) in 43(1)(8).“
" The Member States may permit the companies referred to in Article 27 to omit disclosure of the information specified in Articles 34(2) and 43(1)(8). ”
Direktiva 83/349/EGS
Directive 83/349/EEC
Člen 13 – odstavek 2a
Article 13 – paragraph 2a
„(2a) Brez poseganja v člen 4(2) in člena 5 in 6 je nadrejeno podjetje, ki ga ureja nacionalno pravo države članice in ki ima le podrejena podjetja, ki so posamično ali kot celota nepomembna za namene člena 16(3), izvzeto iz obveznosti, določene v členu 1(1).“
” (2a) Without prejudice to Articles 4(2) and Articles 5 and 6, any parent undertaking governed by the national law of a Member State which only has subsidiary undertakings which are not material for the purposes of Article 16(3), both individually or as a whole, shall be exempted from the obligation imposed in Article 1(1).”
„ (2a) Brez poseganja v člen 4(2) in člena 5 in 6 je nadrejeno podjetje, ki ga ureja nacionalno pravo države članice in ki ima le podrejena podjetja, ki so posamično in kot celota nepomembna za namene člena 16(3), izvzeto iz obveznosti, določene v členu 1(1), če to upraviči v prilogi k letnim računovodskim izkazom .”
“ (2a) Without prejudice to Articles 4(2) and Articles 5 and 6, any parent undertaking governed by the national law of a Member State which only has subsidiary undertakings which are not material for the purposes of Article 16(3), both individually and as a whole, shall be exempted from the obligation imposed in Article 1(1) , provided that it sets out grounds for this in the annex to its annual accounts .”
Namen predloga spremembe je večja jasnost.
Amendment for clarification, could effect only the EN version.
Oprostitev, ki jo predlaga Evropska komisija, je mogoča le, če bo zagotovljena popolna preglednost do tretjih strani.
The exemption proposed by the Commission must not be acted on unless there is continued complete transparency vis-à-vis third parties.
Zaradi tega je prav, da je jasno navedeno, da podjetje, ki bo razbremenitev uveljavljalo, upraviči svojo odločitev o nepripravi konsolidiranih računovodskih izkazov in v prilogi k letnim izkazom predstavi razloge za svojo izbiro.
Accordingly, it should be made clear that any company availing itself of this exemption must disclose, in the annex to its annual accounts, why it decided not to draw up consolidated accounts.
Četrta direktiva o pravu družb je bila sprejeta leta 1978, da bi določili usklajen sklop zahtev za zunanje poročanje vseh družb z omejeno odgovornostjo v EU.
The 4 th Company Law Directive (Council Directive 78/660/EEC) was adopted in 1978 in order to create a harmonised set of requirements for the external reporting of all limited liability companies in the EU.
Sedma direktiva o pravu družb (Direktiva Sveta 83/349/EGS) je bila sprejeta leta 1983 in je bil z njo dodan splošen sklop zahtev za konsolidirane računovodske izkaze.
In 1983, the 7 th Company Law Directive (Council Directive 83/349/EEC) was adopted and added a common set of requirements for consolidated financial statements.
V zadnjih 25 letih sta bili računovodski direktivi večkrat spremenjeni.
During the past 25 years the Accounting Directives have been modified several times.
Po sprejetju Uredbe (ES) št. 1606/2002 o uporabi mednarodnih računovodskih standardov
Through the adoption of Regulation (EC) No 1606/2002 on the application of international accounting standards (IAS Regulation)
1). morajo družbe, ki kotirajo na borzi (in družbe z dolžniškimi vrednostnimi papirji, ki kotirajo na borzi) predložiti računovodske izkaze v skladu z mednarodnimi standardi finančnega poročanja ter so zato izvzete iz večine zahtev iz četrte in sedme direktive.
1). listed companies (and those with listed debt) have to present IFRS accounts, and are consequently relieved from most of the requirements in the 4 th and 7 th Directives.
Vendar računovodstvo MSP v EU še vedno temelji na teh direktivah.
These Directives however still form the basis for SME accounting in the EU.
Sedma direktiva o pravu družb poleg tega določa, da mora nadrejeno podjetje pripraviti konsolidirane računovodske izkaze, tudi če edino podrejeno podjetje ali vsa podrejena podjetja kot celota niso pomembna.
Furthermore, the 7 th Company Law Directive requires a parent company to prepare consolidated accounts even if the only subsidiary or all of the subsidiaries as a whole are not material.