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.

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.

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.

Ekonomski interesi treh ključnih velikih sil, Združenih držav Amerike, Rusije in Kitajske, ki se uveljavljajo oziroma uresničujejo skozi njihove konkretne politike in dejanja, imajo pomemben, če že ne velik vpliv na varnost in politične razmere drugih držav. Ker so ekonomski interesi ključni za katerokoli državo, so medsebojna dinamika, prepletanje in vplivanje teh interesov izrednega pomena za razumevanje trenutnih razmer v mednarodnih odnosih. Analiza primarnih in sekundarnih virov, predvsem pa poglobljeni intervjuji s strokovnjaki nakazujejo, da se politične in varnostne posledice ekonomskih interesov velikih sil največkrat manifestirajo na regionalni ravni. Izjema pri tem so ZDA, ki za doseganje svojih ekonomskih interesov politično in varnostno spreminjajo razmere na globalni ravni. Pri tem so najbolj osredotočene na širitev neoliberalnih ekonomskih praks in zagotovitev energetske varnosti, ki velikokrat poteka s pomočjo znatne uporabe vojaške moči. Rusija, po drugi strani, je trenutno še osredotočena na svojo vlogo energetskega velikana, pri čimer najbolj konkretno vpliva na države iz bližnje soseščine, tudi preko političnih pritiskov in industrijskih sabotaž. Analiza trendov sicer kaže, da bo cilj ekonomske diverzifikacije postajal še pomembnejši v prihodnosti. V osnovi ta zaključek pomeni, da bo Rusija skušala zmanjšati svojo odvisnost od izvoza energentov in na tak način zagotoviti večjo ekonomsko, kot tudi politično in varnostno stabilnost države. Ključna karakteristika ekonomske politike Kitajske je usmeritev v zagotavljanje energetskih virov za rastoče gospodarstvo. V ta namen se poslužuje multisektorske politike, ki je najbolj jasno vidna v Afriki. Ta poseben, quid pro quo pristop se kaže v velikih infrastrukturnih investicijah na strani Kitajske, v zameno za zagotovitve izvoza energentov iz določenih afriških držav. Analiza vse treh držav jasno kaže, da ekonomski interesi vidno vplivajo na odnose med državami v mednarodni skupnosti in usodno določajo dinamiko in ravnovesje sil. ; Economic interests of great powers, specifically United States of America, Russia and China, and the process of attaining these interests through the set of concrete policies and actions has considerable, if not predominantly important effects on political and security situation of other countries. Since economic interests are of pivotal importance for any state, the recognition and understanding of intertwined dynamics and cross-section of these interests is essential for establishing an accurate perception of the current situation in contemporary international relations. Analysis of primary and secondary resources, and especially the in- depth interviews with experts revealed that the majority of political and security implications of the process of attaining economic interests have been manifesting on the regional level. An exception to this rule is the United States, which is affecting political and security characteristics around the globe. In doing so, it is mostly concentrated on continuous expansion of neoliberalism, as well as ensuring energy security, often through utilization of military power. Meanwhile, Russia is currently still focused on its role as an energy giant, and has the ability to strongly influence the countries in its near vicinity through considerate political pressures and industrial sabotage. Many trends within the country and its internal policies seem to suggest that this is likely to change in the near future, and the goal of economic diverzification will become even more important. Essentially, this means that Russia will attempt to reduce its dependence on energy exports, and thus ensure far greater economic, but also political and security stability of the country. Finally, we analyzed China. The key characteristic of its economic policy is focus on ensuring energy resources for its growing economy. In order to succeed, China has been utilizing a multisectoral approach, most clearly visible in Africa. These quid pro quo deals were realized through large infrastrucral investment on the Chinese side, and accompanying insurance of energy exports on the side of the African countries. The analysis of all three states draws the conclusion that economic interests are thus visibly affecting the nature of the intra- state relationships in the international community, and faithfully account for the ultimate dynamics and balance of world powers.

Magistrsko delo obravnava temo mobinga na delovnem mestu. Mobing je eden od najresnejših in najhujših oblik nasilja na delovnem mestu. Prisoten je praktično v vseh organizacijah po svetu. Predmet obravnave in cilj naloge je izdelava primerjave mobinga na delovnem mestu v Sloveniji z drugimi članicami Evropske unije. Natančneje smo raziskali in opredelili pojem mobinga, pojavne oblike in razvojne faze mobinga ter vrste mobinga in opisali najpogostejše žrtve ter storilce mobinga. Opredelili smo tudi posledice mobinga za posameznika, sodelavce, organizacijo in družbo ter predstavili načine in ukrepe za preprečevanje le-tega. Preverili in analizirali smo tudi že obstoječe domače in tuje raziskave na temo mobing na delovnem mestu. V Sloveniji ni bilo opravljene večje raziskave na to temo, razen nekaj manjših. V okviru Evropske fundacije Eurofound pa je izvedenih več raziskav, v katere so zajete vse države članice Evropske unije. Za nas so v magistrskem delu raziskave EWCS (Evropske raziskave o delovnih razmerah) ključnega pomena. Dobljeni rezultati nam prikazujejo, da je v Sloveniji mobinga veliko več kot na splošno v Evropski uniji. Najpogostejše žrtve mobinga so mlajše ženske, v Sloveniji celo v večji meri, kot je povprečje Evropske unije. Največ nasilja pa se izvaja na srednji organizacijski ravni. Rezultati tudi kažejo, da je mobing prisoten prav v vseh državah Evropske unije, kar opozarja na resnost tega problema. ; This master's thesis deals with the mobbing at the workplace. Mobbing is one of the most serious and a worst-case of violence at the workplace. It is presented in almost all of the organizations around the world. The subject under discussion and the aim of this assessment is to make a comparison about the mobbing at the workplace in Slovenia with the other members of the European Union. We have defined in details a definition of mobbing, its reflection and the development phases of mobbing and all types of mobbing. We have also described the most frequent victims and persons who have committed mobbing. We have also determined some of the consequences of mobbing for individuals, colleagues, organization and the society. We have presented the methods and actions for prevention of the mobbing. We have checked and analyzed existing home and foreign researches about mobbing at the workplace. There hasn't been made any bigger research about the mobbing in Slovenia, just some smaller ones. In the context of European foundation (Eurofund) there have been conducted several researches, containing all of the members of the European Union. In this master's thesis are the researches of the EWCS (European Working Conditions Surveys) of key importance. The obtained results indicate that mobbing in Slovenia is in general more presented than in the European Union. The most common victims are women ; this is also above the European average. There is the most violence at the medium organizational level. The results also show that mobbing is presented in all of the members of the European Union, which shows the seriousness of the problem.

Izgorevanje fosilnih energentov negativno vpliva na naš planet in v veliki meri pripomore k negativnim spremembam našega okolja. Z namenom preprečitve teh sprememb se od devetdesetih let prejšnjega stoletja v svetu, tudi v političnem opredeljevanju, vse bolj krepi zavedanje, da je treba ukrepati in s tem namenom svetovne politike vse več pozornosti posvečajo uvajanju programov, s katerimi bi te spremembe preprečili oziroma jih vsaj omilili. Evropska unija ima pri aktivnostih varovanja okolja vodilno vlogo v svetu. Predvsem pa znotraj unije skrbi za uresničevanje zastavljenih ciljev varstva okolja in državam članicam nalaga obveze za izpolnjevanje skupnih ciljev in dopušča ukrepe, ki naj bi zagotovili izpolnitev zadanih ciljev. S tem namenom dopušča tudi izjeme od načelne prepovedi dodeljevanja državnih pomoči. Le te so dopustne le, če so skladne s pravili, ki opredeljujejo njihovo dodelitev, katera so v izključni pristojnosti Evropske komisije, in uresničujejo cilje skupnega interesa, kar skrb za varstvo okolja zagotovo je. Tako je, dodeljena skladno z enimi od takšnih pravil, to je s smernicami o državni pomoči za varstvo okolja in (energijo) , izjemoma dopustna tudi državna pomoč proizvajalcem, ki proizvajajo električno energijo iz obnovljivih virov, če je predhodno tudi potrjena s strani Evropske komisije. Takšna državna pomoč, je bila leta 2009 z Energetskim zakonom uveljavljena tudi v Republiki Sloveniji, kot podpora za električno energijo, proizvedeno iz obnovljivih virov v okviru podporne sheme. Uveljavitev podporne sheme je bila smiselna in predvsem potrebna z namenom spodbuditi potencialne investitorje k investicijam, ki bodo prispevale k razvoju oziroma povečanju deleža električne energije, proizvedene iz obnovljivih virov, v skupni bruto končni rabi električne energije. Evropska unija je Republiko slovenijo z Direktivo 2009/28/ES Evropskega parlamenta in sveta o spodbujanju uporabe energije iz obnovljivih virov namreč obvezala do leta 2020 doseči 25 odstotni delež energije iz obnovljivih virov v skupni bruto končni rabi energije. Proizvajalci, ki so zgradili oziroma namestili proizvodne naprave za proizvodnjo električne energije iz obnovljivih virov so tako lahko v okviru podporne sheme pridobili podpore, namenjene za pokritje razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva, in prihodki od prodaje te proizvedene električne energije na trgu. Ker so bile vrednosti podpor določene administrativno, na podlagi vrednosti primerljivih investicij pred uveljavitvijo podporne sheme, in v obdobju med leti 2010 in 2012 niso bile usklajene z razmerami enakih investicij posameznih tehnologij na trgu (katerih cene so se bolj ali manj prepolovile), so v mnogih primerih proizvajalcem dodeljene podpore, za katere se izkazuje, da niso sorazmerne in presegajo dopusten obseg državne pomoči opredeljen tako v smernicah o državni pomoči za varstvo okolja in (energijo), kot tudi v nacionalni zakonodaji. V takšnih primerih bi država načeloma morala poseči v že dodeljene državne pomoči, ki se bodo proizvajalcem izplačevale za vso proizvedeno električno energijo v obdobju 15 let od namestitve proizvodne naprave, in jih, skladno z zakonodajnimi določbami, korigirati tako, da bodo služile svojemu namenu, to je pokritju razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva in prihodki od prodaje te energije na trgu. ; The combustion of fossil fuels has a negative impact on the environment and has become a major contributor to negative changes in our environment. To prevent these changes, the awareness that action must be taken has been present from the 1990s onward, including political actions. Global governance, therefore, pays more attention to the introduction of the programmes that prevent or at least mitigate these changes. The European Union has a leading role in the combat against climate changes. The Member States are responsible for meeting common objectives to protect the environment and to implement the measures for the fulfilment of these objectives. In this view, exceptions to the general prohibition on state aid are allowed. These exceptions are allowed only if they are in compliance with the rules that determine their allocation and falling within the exclusive jurisdiction of the European Commission, as well as if they meet the common targets related to environmental protection. In lines with one of these rules, Guidelines on State aid for environmental protection and energy, a state aid for the production of electricity from renewable sources is permitted. This state aid must be previously approved by the European Commission. By implementing the Energy Act in 2009, Slovenia has established such state aid as a support for the production of electricity from renewable energy sources within the frame of the support scheme. The introduction of the support scheme was a sensible and above all the necessary solution to encourage investors for investments that will contribute to the development and to increasing the share of renewable electricity in the gross final electricity consumption. By the Directive 2009/28/EC of the European Parliament and of the Council on the promotion of the use of energy from renewable sources Slovenia become committed to achieve a 25 percent share of energy produced from renewable sources by 2020 in the gross final energy consumption. Producers who built or installed the facilities for the production of electricity from the renewable sources received the support within the support scheme ; the support was intended to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market. These supports were determined administratively on the basis of comparable investments before the support scheme was implemented ; in the period between 2010 and 2012 were not in compliance with the requirements for comparable investments in the market (prices of these investments were more or less halved). Due to that, many producers were granted the supports, which are not proportional and exceed the admissible amount of state aid determined by the Guidelines on State aid for environmental protection and energy, and national legislation. In such cases, the state should intervene in already granted supports, which are to be paid to producers for the produced electricity over the period of 15 years from the installation of the production facility. In accordance with the legislation, supports should be amend in a way to serve their purpose, that is to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market.

Zadolževanje in razdolževanje je trenutno zelo aktualna tema tako v Sloveniji, kot tudi v svetu. V magistrski nalogi smo raziskali, kako so se zadolževala in razdolževala slovenska gospodinjstva in podjetja v obdobju 2004 -2015 in trende primerjali s trendi v državah EU. Podatki kažejo, da so slovenska gospodinjstva približno polovico manj zadolžena kot gospodinjstva ostalih članic Evropske unije. Čisto drugačna pa je situacija v sektorju podjetij, saj so slovenska podjetja v krizo vstopila z visoko stopnjo zadolženosti. Opazne so tudi bistvene razlike v strukturi financiranja slovenskih in tujih podjetij. Na osnovi raziskave ugotovljamo, da so se slovenska gospodinjstva in podjetja pred krizo bolj zadolževala od subjektov v ostalih članicah Evropske unije in kasneje začela izvajati proces razdolževanja. ; Indebtedness and deleveraging is currently a very topical issue in Slovenia, and as well in the world. In this Masters thesis we have researched indebtedness and deleveraging for Slovenian householders and companies in the period 2004-2015 and compared this trends with trends in other European Union states. The data show that Slovenian householders are approximately 50 % less overindebted then hoseholders in other European Union states. Quite different is situation in the corporate sector, where Slovenian companies entered the crisis with high debt levels. We also noticed significant differences in the financial structure of Slovenian and foreign companies. Based on our research we established that before the crisis Slovenian householders and companies were borrowing more like householders and companies in other states of the European Union, and started with proces of deleveraging much later.

V sodobni obrambnodiplomatski praksi vse pogosteje zasledimo gostujoče obrambne atašeje. Države so jih začele vpeljevati zaradi pritiskov po racionalizaciji obrambnodiplomatske dejavnosti, ki so se okrepili z začetkom zadnje finančne krize in gospodarske recesije. Z nalogo proučujemo funkcionalnost gostujočih obrambnih atašejev ter njihove prednosti in slabosti v primerjavi z rezidenčnimi diplomati. Posamezne slabosti poizkušamo relativizirati z vidika razvoja sodobnih informacijskih in komunikacijskih tehnologij ter okrepljenega zaupanja in spremenjene miselnosti mednarodnih odnosov, zaradi katerih se spreminjajo tudi naloge in funkcije obrambne diplomacije. Na podlagi mednarodne primerjave oblikujemo priporočila za organizacijo dela in izvajanje diplomatske dejavnosti gostujočih atašejev, med prednostmi pa podrobneje razdelamo njihovo vlogo v funkciji razvoja karierne poti. Slednja bi lahko še posebej koristila državam z omejenim diplomatskim aparatom, ki nimajo vzpostavljenih inštrumentov kadrovske selekcije ter inštitucij za izobraževanje in usposabljanje bodočih diplomatov. Hkrati proučujemo prevladujoče čine v obrambni diplomaciji ter obseg obrambnodiplomatskega delovanja, tako na strani držav pošiljateljic kot držav sprejemnic. Na splošno so čini obrambnih diplomatov bolj kot od značilnosti držav in oboroženih sil odvisni od različnih političnih, gospodarskih in kadrovskih dejavnikov, vključno z načelom recipročnosti, politično propagando, izzivi vojaškega kariernega razvoja ter promocijo vojaško-industrijskega kompleksa. Z vidika držav sprejemnic pa najštevilčnejše obrambnodiplomatske aparate ter diplomate z najvišjimi čini najdemo v vodilnih vojaških in političnih velesilah, s čimer jim države pošiljateljice izkazujejo posebno priznanje, pozornost in čast. Čini obrambnih predstavnikov pri mednarodnih organizacijah pa odražajo predvsem obseg prevzetih obveznosti posamezne države do konkretne mednarodne inštitucije. Kot zanimivost velja izpostaviti še izjemno nizek delež žensk v obrambni diplomaciji. Poglavitne ugotovitve obeh raziskav apliciramo na slovenski obrambnodiplomatski sistem. ; Contemporary defence diplomacy is earmarked by Roving Defence Attachés. Countries started to introduce them under the pressure to rationalize defence diplomacy, culminating in the last financial crisis and economic recession. Master's Thesis examines the functionality of Roving Defence Attachés, and their advantages and disadvantages compared to Resident Defence Attachés. Particular disadvantages are relativized and diminished in the light of modern information and communication technologies, increased mutual trust and mind-set shift in international relations, resulting in changes of tasks and functions of defence diplomacy. Based on international comparative analysis we put forward recommendations for work organization and activities management of Roving Defence Attachés. Among the advantages of Roving Attachés we elaborate in more detail the function of career development. The latter could be especially beneficial for countries with limited diplomatic apparatus, lacking human resource selection tools along with the education and training institutions for future diplomats. At the same time we examine prevailing military ranks in defence diplomacy and the scope of defence diplomacy engagement, from both perspectives of sending and receiving states. The military ranks of defence diplomats depend more political, economic and human resource factors, including reciprocity principle, political propaganda, the challenges of military career development and the promotion of military industrial complex, than the characteristics of states and their armed forces. From the viewpoint of receiving states the largest defence diplomacy corps and the diplomats with the highest military ranks can be found in leading military and political superpowers, as the sending states try to express special recognition, attention and honour to them. The military ranks of defence representatives in international organizations by-and-large reflect the assumed responsibilities of a country towards respective international entity. You may find interesting the extremely low proportion of women in defence diplomacy. Main research findings are applied to Slovenian defence diplomacy system.

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.