Suchergebnisse

The concept of "hidden payout of profit" is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don't have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

Book, written in Slovene, discusses the legal content and scope of the concept of discriminatory harassment, which is deemed to be an unlawful discrimination under modern EU non-discrimination law, in the context of implementation of provisions of relevant EU directives in legal systems of the United Kingdom and Ireland. the two most important EU non-discrimination directives, adopted under Article 13 of the Treaty Establishing the European Community (now Article 19 of the treaty on the Functioning of the European union) - Racial Equality Directive (Directive 2000/43/EC) and Employment Framework Directive (Directive 2000/78/EC) - explicity mention harassment as prohibited form of discrimination. Legal definitions contained in these two directives define harassment as discriminationdiscrimination itself. Prior to the transposition of the EU non-discrimination directives into their laws, while few member states tackled this issue either within the context of the law on equal treatment (e.g. Denmark, the United Kingdom and Ireland) or outside this context (e.g. France), that is in the framework of criminal, civil, health and safety or employment legislation. As a result of the implementation of relevant provisions of the two main non-discrimination directives (Directives 200/43/EC and 200/78/EC) a definition of harassment has been included in legislations of all EU member states. In most member states such legislative definition is a literal copy of the definition of harrasment that can be found in the Directives 2000/43/EC and 2000/78/EC. The approach to the definition of harassment that appears to be the most "generous" from the perspective of victims of discriminatory harrasment is the one that was taken by British legislator. Such legal position in respect of the prohibition of discrimination has been developed in British case law and is based on the extensive interpretation of non-discrimination laws.

Local communities have an important role in society. According to states legislature they execute local public policies. Those processes include local democracy, public administration, local economy and social entities. Also they combine public and private resources. All of these groups of factors have their own capacity. Capacity is their ability to achieve goals and consists from inside and outside factors. Capacity of local self-government is integrated capacity. It represents holistic capacity for those units. It tells us, whether they are capable of doing things they should do, according to social and political system and its demands. Local units have different level of capacity. With conceptual model and field research we tested our research hypothesis. Our hypothesis is that local self-government communities with higher capacity offer their residents broader local public services and goods. Also we studies influence of political stability and autonomy on capacity. On representative sample of municipalities in Republic of Slovenia we confirmed all ours research hypothesis. Conceptual model of capacity is a tool for analysing individual communities and for analysing the whole system of local-self government. Also many suggestions for improvement can be made.

The present book provides a concise overview of relevant studies in the field of financing sustainable development in communities, innovation and public private partnership, with special stress on analogy between smart cities and smart municipalities. The research generated till now the most the complete and entire repository of data connected to project financing in municipalities, the number and competences of clerks, innovation and public private partnership in Slovenian municipalities in years 2005 till 2012. It scopes one quarter of municipalities and one fifth of Slovenian population. In total of 200 hypotheses were tested for significance of number or shares of projects with different ways of financing with influential factors such as region, the number of clerks, the number of competent and high educated clerks, municipal experiences with public private partnership, cooperation between municipalities and experiences with innovation. The hypotheses were tested for each year. Effects of selected factors in the period often vary from year to year. We have explained the possible causes for the difference in power factor.

The Slovenian constitution guarantees local self-government to all inhabitants and local self-government can be executed in municipalities and other local communities. Although municipalities are foundational units of local self-government, they experience some very basic problems since the re-establishment in the middle of 1990s; those problems are closely connected with inadequate exercise of subsidiarity and connection principles from in 1996 ratified European charter of local self-government. Slovenia has larger number of undersized municipalities that report problems with normative overload and their administrative incapacity. According to the findings of empirical study presented in the paper, the latter is often the case in municipalities smaller than 5000 inhabitants. The authors are also analysing inadequately defined scope of municipal jurisdiction; Slovenian municipalities are currently responsible for local affairs that affect only municipal inhabitants, and that narrow scope of jurisdiction is in many cases causing problems in managing the municipality, especially in cases of smaller municipalities.

Risk in banking business can not be avoided because the latter is strongly embedded in the very nature of it and banks should therefore be aware of the importance of effective risk management, encompassing the identification, measurement and assessment of each type of risk. Risk management can be important source of gaining competitive advantage and a way to survive in the world of banking. One of the most important risk in bank is the credit risk. Credit risk can be defined as the potential that a bank borrower or counterparty will fail to meet its obligations. The goal of credit risk management is to maximise bank´s risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in invidual credits of transaction. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a comprehensive component of a comprehensive approach to risk management and essential to the long-term success of bank. Risk management is usualy regulated by bank directives, prescriptions, where the most important in Slovenia is the Law about banking with under law acts.

The Encyclopaedia of Slovenian cultural history in Carinthia (Austria) is conceaved as a pluridisciplinary and intercultural reference work with over 160 authors, some 1000 entries and in total over 2100 conceptual entries covering areas such as history, legal history, sociology, linguistics, dialectology, literature, ethnology, art history, biographic studies, terminology. It provides a cross-linked understanding of the geographical area as well as of the cultural and societal processes in the region from an innovative perspective. - Eine pluridisziplinäre und interkulturell konzipierte Enzyklopädie der regionalen Kulturgeschichte der Kärntner Slowenen in Österreich mit Beiträgen von über 160 Autoren unterschiedlicher Fachrichtungen und ca. 1000 Schlagwörtern und insgesamt über 2100 konzeptuellen Einträgen aus den Bereichen Geschichte, Rechtsgeschichte, Soziologie, Sprachwissenschaft, Dialektologie, Literaturgeschichte, Ethnologie, Kunstgeschichte, Biographien, Terminologie u.a.m., das ein vernetztes Verständnis der geographischen und kulturhistorischen Räume und gesellschaftlichen Prozesse im Land aus einer innovativen Perspektive ermöglicht

The Encyclopaedia of Slovenian cultural history in Carinthia (Austria) is conceaved as a pluridisciplinary and intercultural reference work with over 160 authors, some 1000 entries and in total over 2100 conceptual entries covering areas such as history, legal history, sociology, linguistics, dialectology, literature, ethnology, art history, biographic studies, terminology. It provides a cross-linked understanding of the geographical area as well as of the cultural and societal processes in the region from an innovative perspective. - Eine pluridisziplinäre und interkulturell konzipierte Enzyklopädie der regionalen Kulturgeschichte der Kärntner Slowenen in Österreich mit Beiträgen von über 160 Autoren unterschiedlicher Fachrichtungen und ca. 1000 Schlagwörtern und insgesamt über 2100 konzeptuellen Einträgen aus den Bereichen Geschichte, Rechtsgeschichte, Soziologie, Sprachwissenschaft, Dialektologie, Literaturgeschichte, Ethnologie, Kunstgeschichte, Biographien, Terminologie u.a.m., das ein vernetztes Verständnis der geographischen und kulturhistorischen Räume und gesellschaftlichen Prozesse im Land aus einer innovativen Perspektive ermöglicht

The Encyclopaedia of Slovenian cultural history in Carinthia (Austria) is conceaved as a pluridisciplinary and intercultural reference work with over 160 authors, some 1000 entries and in total over 2100 conceptual entries covering areas such as history, legal history, sociology, linguistics, dialectology, literature, ethnology, art history, biographic studies, terminology. It provides a cross-linked understanding of the geographical area as well as of the cultural and societal processes in the region from an innovative perspective. - Eine pluridisziplinäre und interkulturell konzipierte Enzyklopädie der regionalen Kulturgeschichte der Kärntner Slowenen in Österreich mit Beiträgen von über 160 Autoren unterschiedlicher Fachrichtungen und ca. 1000 Schlagwörtern und insgesamt über 2100 konzeptuellen Einträgen aus den Bereichen Geschichte, Rechtsgeschichte, Soziologie, Sprachwissenschaft, Dialektologie, Literaturgeschichte, Ethnologie, Kunstgeschichte, Biographien, Terminologie u.a.m., das ein vernetztes Verständnis der geographischen und kulturhistorischen Räume und gesellschaftlichen Prozesse im Land aus einer innovativen Perspektive ermöglicht

Ta brošura predstavlja primere dobrih praks sodelovanja pri prilagajanju podnebnim spremembam v Alpskem prostoru. Namenjena je predvsem zainteresiranim akterjem iz javne uprave in organizacijam civilne družbe, zlasti na lokalni in regionalni ravni. Primeri naj bi navdihnili zasnovo in izvajanje različnih oblik sodelovanja in ponudili namige za uspešno izvajanje. V publikaciji so predstavljeni rezultati projekta "GoApply – Multidimensional Governance of Climate Change Adaptation in Policy Making and Practice", ki ga podpira EU program Območje Alp.