Suchergebnisse

V svetu in pri nas se vse pogosteje pojavljajo nove in sofisticirane oblike gospodarske kriminalitete, ki vsebujejo tudi elemente oziroma prvine s področja računovodstva. Predvsem v ZDA se kot odgovor na te težave že nekaj časa pojavlja forenzično računovodstvo, medtem ko je v Sloveniji to področje relativno novo in še ne uveljavljeno. Gre za specializirano vejo na področju računovodstva, katere smoter je v prvi vrsti preprečevanje, odkrivanje in dokazovanje (računovodskih) kaznivih dejanj ter preiskovanje poslovne zanesljivosti fizičnih oseb ali organizacij. V magistrskem delu je podrobno predstavljeno področje forenzičnega računovodstva in različne oblike njegovega delovanja, pri čemer je bistvena uporabna vrednost te dejavnosti pri odkrivanju in preiskovanju gospodarskih oziroma računovodskih kaznivih dejanj. Analizirani so številni vidiki, od same metodologije forenzičnega računovodstva, do strokovno-kadrovskega vidika, kjer je med drugim pojasnjena in poudarjena razlika med forenzičnim računovodjo in revizorjem. Nadalje je poudarek na možnostih izobraževanja s področja forenzičnega računovodstva v ZDA in Sloveniji, pri čemer smo izvedli tudi primerjalno analizo edinega slovenskega študijskega programa forenzičnega računovodstva, ki se izvaja na Visoki šoli za računovodstvo, in ameriškega modela, ki je bil narejen na Univerzi West Virginia v ZDA. Kljub temu, da v ZDA obstaja okoli 420 izobraževalnih institucij, ki ponujajo vsebine s področja forenzičnega računovodstva ter 96 specializiranih študijskih programov forenzičnega računovodstva, smo ugotovili, da je slovenski (magistrski) študijski program ustrezno in kakovostno zasnovan. ; In the world and as well in our country, there seems to be an increase of new and sophisticated forms of economic crime, that also contain elements from the field of accounting. Especially in the USA, as an answer to these issues, for some time now, appears forensic accounting, while in Slovenia this field is relatively new and not yet established. It is a specialized branch of accounting which aim is primarily to prevent, detect and prove the financial crimes and investigate business reliability of individuals or organizations. In the thesis we presented in detail the field of forensic accounting and various forms of its operation, whereby it is essential to understand the practical value of this activity in detecting and investigating economic and financial crimes. We analyzed many aspects of forensic accounting, from methodology to human resource perspective, where among other things, the difference between forensic accountant and auditor is explained and emphasized. Furthermore, the emphasis was on identifying the learning opportunities in the field of forensic accounting in the USA and Slovenia. In doing so, we also performed a comparative analysis of the only Slovenian study program of forensic accounting, which is carried out at the College of accounting and the US model, which was produced at the University of West Virginia in the USA. Despite the fact, that in the USA, there are about 420 educational institutions offering contents in the field of forensic accounting and 96 specialized study programs of forensic accounting, we can say that the Slovenian (MA) study program is designed in an adequate and high-quality manner.

Predmet magistrskega dela se nanaša na analizo stanja internacionalizacije visokega šolstva v Sloveniji in postopke vpisa tujih študentov oziroma procesne ovire pri vpisovanju tujcev iz tretjih držav (npr. vpisni roki, presoja dokazil ali (ne)sodelovanje med organi). Ključne ugotovitve na podlagi kvantitativnih metod, kjer sem analizirala javne statistične podatke, in kvalitativnih metod z analizo zakonodaje in s polstrukturiranimi intervjuji, so, da obstaja dokaj velika nekompatibilnost postopkov med univerzami, Ministrstvom za zunanje zadeve v povezavi z upravnimi enotami ter Ministrstvom za izobraževanje, znanost in šport in pri pridobivanju dovoljenj za začasno prebivanje v času študija pri tujcih iz tretjih držav. Opravljena je bila tudi mednarodna primerjava s Finsko, ki kaže visoko ciljno usmerjenost v internacionalizacijo in je enako kot Slovenija članica EU. Skozi raziskavo so bile potrjene podane izhodiščne hipoteze. Internacionalizacija za vse deležnike prinaša koristi. Toda rokovnik vpisnih opravil šolskega ministrstva in univerz, npr. Univerze v Mariboru, ni prilagojen tujcem iz tretjih držav. Tudi domet smiselne rabe Zakona o splošnem upravnem postopku v visokem šolstvu ni jasen. Posledica teh pojavov so predolgi postopki in dejanski prihod študentov v Slovenijo šele sredi študijskega obdobja, kar otežuje konkurenčnost slovenskih univerz. Normativni okvir vpisa tujih študentov in še bolj njegovo (ne)izvajanje pri nas tako nista povsem usklajena s cilji internacionalizacije visokega šolstva, kar potrjuje tudi bolj učinkovit sistem istovrstnih postopkov na Finskem. Rezultati magistrskega dela pa so prikazali pozitivne zglede in smeri razvoja, s katerimi bi lahko Slovenija v bodoče regulirala in izvajala vpise tujcev iz tretjih držav. ; The subject of this master's thesis deals with the analysis of the internationalization of higher education in Slovenia and the procedures for enrolment of foreign students or the procedural barriers in regard to the enrolment of candidates from the third world countries, (e. g. enrolment deadlines, assessment of certificates or (non) cooperation between authorities). The key findings, based on quantitative methods employing the analysis of public statistics data, and qualitative methods employing legislation analysis and semi-structured interviews, are that for foreigners from the third world countries there is a rather high incompatibility of procedures between universities, the Ministry of Foreign Affairs in relation to administrative units and the Ministry of Education, Science and Sport in regard of obtaining temporary residence permits while studying. The research, further on, includes an international comparison with Finland, which is highly goal oriented towards internationalization and is the same as Slovenia member state of the European Union. Through the research, the baseline hypotheses were confirmed. Internationalization brings benefits for all stakeholders. But the schedule of enrolment tasks of the school ministry and universities, e.g. the University of Maribor is not suitable for foreigners from the third world countries. Also, the scope of meaningful use of the General Administrative Procedure Act in higher education is not clear. These phenomena result in lengthy procedures and the actual arrival of students to Slovenia only in the middle of the study period, which consequently hinders the competitiveness of Slovenian universities. The normative framework of enrolment of foreign students and, even more so, its (non) implementation in Slovenia are, thus, not completely in line with the goals of internationalization of higher education, which also confirms a more efficient system of similar procedures in Finland. The results of the master's thesis showed positive examples and directions of development, with which Slovenia could regulate and implement the enrolment of foreigners from the third world countries in the future.

Ko slišimo za pojem korupcija, takoj pomislimo na zlorabo javne službe za doseganje lastnih koristi. Posamezniki in podjetja podkupujejo administrativne uslužbence, da le-ti uredijo zadeve, ki morajo biti rešene. Gre torej za izsiljevanje rent od gospodarskih udeležencev in posledično od ekonomije same izključno za zasebne koristi politikov in uradnikov. Tovrsten pristop k obravnavanju pojava je v zadnjih letih začrtal popolnoma novo smer analiziranja in merjenja korupcije. Korupcija se predstavi v popolnoma novi podobi, v kateri posamezniki, skupine oziroma podjetja vplivajo na formulacijo zakonov, ali celo spreobračajo že oblikovana pravila igre, da bi si s tem zagotovili pomembne ugodnosti. Korupcija je in vedno bo obstajala v svetu, edina razlika je v tem, da se z razvojem družb spreminja, prevzema bolj prefinjene oblike, zaradi katerih jo je težje odkrivati in preprečevati. Vse bolj razsežne in destruktivne posledice, ki jih ima korupcija na gospodarsko rast in družbeno stabilnost, nujno zahtevajo praktične strategije omejevanja korupcije. Problem korupcije se ne omejuje na določeno regijo, kajti z njenimi grožnjami se ubadajo tako razvite države kot tudi države v razvoju in tranzitne države. V postsocialističnih državah so sočasni procesi razvijanja tržne ekonomije, oblikovanja novih političnih in socialnih institucij ter prerazporejanje družbene lastnine ustvarili rodna tla za pojav korupcije. Zaradi kompleksnosti fenomena in predvsem zaradi vse večjega zavedanja, da vzroki za prevzem države presegajo golo neučinkovitost in šibkost državne uprave, je potrebno za razumevanje in odpravljanje state capture razsvetliti problem širših strukturalnih povezav, kot so interna organizacija političnega sistema, odnosi in zveze med ključnimi državnimi institucijami, interakcije med podjetji in državo ter povezave med državo in civilno družbo. ; When we think about corruption, an image quickly comes to mind of abuse of public office for private gains. Individuals and firms are bribing bureaucrats to »get things done«. Behind this view lies an understanding of the state extracting rents from the economy for the exclusive benefit of politicians and bureaucrats. Such an aprroach has had a powerful impact on the way corruption has been analyzed and measured in recent years. Corruption has taken on a new image – that of individuals, groups, or firms manipulating policy formation and even shaping the emerging rules of the game to their own, very substantional advantage. Corruption has always existed across the world and it will never disappear, the difference is that has become more sophisticated and thus more difficult and costly to detect. With the increasing recognition across the globe of the damaging effects of corruption on economic growth and social stability, the demand for practical strategies to reduce corruption has grown dramatically. The problem is not confined to any particular region, and developed, developing and transition countries alike are confronting these challenges. In postcommunist states the simultaneous processes of developing a market economy, designing new political and social institutions and redistributing social assets have created fertile ground for corruption. With regard to complexity of phenomena and with increasing recognition that the roots of state capture extend far beyond weaknesses in the capacity of government, we need to be aware of factors underlying the persistence of corruption that is broader structural relationships, including the internal organization of the political system, relationships among core state institutions, the interactions between the state and firms, and the relationship between the sate and civil society.

This paper analyzes the issue of nations without states in contemporary Europe between the Atlantic and the Urals. The political map of the continent comprises forty-seven countries, most of which are nation-states. However, the cultural mosaic of Europe is far more complex; there are around fifty ethnic groups (in addition to historical, territorial, or indigenous ethnic minorities and an enormous number of immigrant ethnic communities) lacking a state-based organization. Together, these people add up to 78 million, or almost 15% of the European population. Twenty-seven groups can be considered nations without states; they are culturally and ethnically based and have various forms of territorial integrity and political organization. However, they did not create a state organization, despite many attempts by some through history. Without a state organization, those communities have poorer opportunities to protect their folk culture and to reproduce various elements of ethnic identity. This is why they seek territorial autonomy or independent statehood through nationalist movements. In many cases, these ambitions are encompassed in regional movements. These movements have been popular in Europe, particularly because the idea of a "Europe of regions" as part of the European Union has had broad political support and acceptance. However, it has not actually succeeded. The EU and Europe as a whole are still a Europe of (nation)-states. In general, regional movements have been successful and through this some nations without states have attained part of their political ambitions in the form of territorial autonomy. The regionalization of former centralist states (e.g., Spain and the United Kingdom) increased the chances of ethnic survival for the Catalans, Basques, Scots, and Welsh. On the other hand, the regionalization of nations without states represented territorial division, a kind of "divide and rule" strategy serving to reduce their ambitions towards national independence. The territorial and political reconstruction of nation-states has been successful, but it did not solve all ethnic problems. The European political map reveals another interesting phenomenon: a double state for some nations. These are particularly typical for the Balkans. Because of political and territorial development after the Second World War and during the transition period in the 1990s and beyond, the principle of immutable political borders (logically encompassing the creation of new nation-states as well) led to further political and territorial divisions and (in fact, paradoxically) fragmentation. Some of these "inner" autonomous territories are functioning as de facto states. The cases of the Turkish Republic of Northern Cyprus or Republika Srpska in Bosnia-Herzegovina are good examples of these processes. This development has not garnered much political support in most European countries or at the EU level. However, it is an undesirable reality and is certainly one of changes among the political and territorial (or even greater) challenges for the Europe of tomorrow. It forces a reexamination of the phenomenon and value of nations. The existence of nations without states represents a potential for the creation of new (nation) states.

The economic recession has exerted an important influence on the livesof the population in the European Union. Since 2008, when initial indications of the recession appeared,unemployment and poverty have increased in most member states of the European Union. Many European and national strategic documents were exposed; one of the key non-economic factors in easing out of a recession is investment in the development of knowledge. Political opinion regarding the important role of knowledge in solving problems of the economic recession raises the question of actual change in this area. In this paper, an understanding of the role of adult education in economic development (as oulined in the European strategic documents) is demonstrated, and in opposition to the same, an analysis of participation (and obstacles) in adult education at the beginning of the economic recession is pursued. ; Gospodarska recesija je pomembno zaznamovala življenje prebivalcev Evropske unije. Od leta 2008, ko se pojavijo prvi znaki recesije, sta se povečali brezposlenost in revščina v večini članic Evropske unije. Številni evropski in nacionalni strateški dokumenti so kot enega ključnih neekonomskih instrumentov izhoda iz recesije omenjali vlaganje v izobraževanje. Prepričanje politikov o pomembni vlogi izobraževanja pri reševanju gospodarske recesije pa odpira vprašanje o dejanskih spremembah na tem področju. V prispevku je na eni strani prikazano razumevanje vloge izobraževanja odraslih pri gospodarskem razvoju v evropskih strateških dokumentih in na drugi strani vključenost odraslih v izobraževanje in ovire pri tem ob začetku gospodarske recesije.

Magistrsko delo ugotavlja, na kakšen način so se razvijale male države po koncu obdobja kolonizacije. Ob pridobitvi samostojnosti so bile večinoma nerazvite in gospodarsko zelo odvisne od nekdanjih kolonizatorjev. Vsaka država je ubrala svojo pot, nekatere so postale zelo uspešne, druge pa manj. Katere razvojne strategije so bile uporabljene ter zakaj se stopnje razvoje, ki so jih dosegle male države, tako zelo razlikujejo? Je bila usmerjenost v trgovino ključna za razvojni uspeh? Namen dela je s pomočjo empirične analize raziskati, ali je izvozna usmerjenosti primerna strategija razvoja per se ali pa obstajajo nekateri drugi instrumenti politike, ki določajo uspešnost razvoja države. Osredotočila sem se na analizo razvoja treh malih otoških držav – Singapurja, Mauritiusa in Zelenortskih otokov. Do danes so vse tri države dosegle zelo različne stopnje razvoja. Kljub temu, da je izvoz eden od glavnih dejavnikov razvoja za male države pa lahko na podlagi analize trdim, da je od vsake posamezne države odvisno, kako izkoristi dane razvojne možnosti. ; This master thesis tries to find out how small states developed after the end of the colonization. When they gained independence, they were mostly underdeveloped and economically dependent on the former colonizers. Each state has taken its own path, some of them became very successful, others not so. Which development strategies were used and why do the levels of development achieved by small states vary so much? Was the trade crucial for development success? The purpose of my thesis is to explore with empirical analysis if export orientation is an appropriate development strategy for the small states per se, or are there some other policy instruments which determine a small country's successful development. I focused on the analysis of the development of the three small island states - Singapore, Mauritius and Cape Verde. Until today, all three counties have reached very different stages of development. Despite the fact, that export is one of the main development factors for small countries I can assert on the basis of the analysis, that it depends on each county, how they take advantage of given development opportunities.