Suchergebnisse

Politična korektnost predstavlja velik problem v današnji družbi, ki skuša biti inkluzivna. V inkluzivni družbi je namreč pomemben jezik, ki ga uporabljamo, saj ne želimo nikogar diskriminirati ali izključiti iz družbe. Magistrsko delo se osredotoča na politično korektne in nekorektne izraze, ki se pojavijo na socialnem omrežju Twitter v času predvolilne kampanje v ZDA in v Avstriji. Zanimal me je predvsem jezik štirih predsedniških kandidatov: Donalda Trumpa in Hillary Clinton iz ZDA ter Norberta Hoferja in Alexandra van der Bellena iz Avstrije. S pomočjo izbranih objav na socialnem omrežju Twitter sem skušala poiskati povezave med Avstrijo in ZDA. V teoretičnem delu sem navedla vse potrebne definicije in prikazala politično korektnost v povezavi z drugimi jezikovnimi fenomeni, kot so tabuji, stereotipi in predsodki. Ločeno sem obravnavala politično korektnost v Avstriji in politično korektnost v ZDA. Zanimala me je tudi povezava politične korektnosti s svobodo govora. Raziskala sem, s katerimi zakoni je urejena pravica do svobode govora v Avstriji oz. Evropi ter v ZDA. V empiričnem delu sledi analiza izbranih objav. Vse politično nekorektne in politično korektne izraze, ki so se pojavili v času predvolilne kampanje, sem razdelila v kategorije in jih analizirala tako statistično kot tudi jezikovno. Rezultati so pokazali razliko med ZDA in Avstrijo glede rabe politično korektnega jezika in zmage na volitvah. V ZDA je namreč zmagal kandidat, ki je med kampanjo uporabil največ politično nekorektnih izrazov. V Avstriji pa je zmagal politično najbolj korekten kandidat. Največ različnih politično nekorektnih izrazov se je pojavilo na področju rasnega/etničnega razlikovanja, kar sem tudi pričakovala. ; Political correctness matters for inclusive society. Language that we use is very important in an inclusive society because we do not want to discriminate or exclude anyone from society. This master's thesis focuses on politically correct and politically incorrect terms that appeared in the social network Twitter during the election campaign in the USA and Austria. I was interested in the language of the four presidential candidates, Donald Trump and Hillary Clinton from the USA, and Norbert Hofer and Alexander Van der Bellen from Austria. I tried to find similarities and differences between Austria and the USA with the help of selected posts on Twitter. The theoretical part, contains the definition of political correctness and show political correctness in relation to other linguistic phenomena, such as taboos, stereotypes and prejudices. Political correctness in Austria and political correctness in the USA are compared and political correctness is associated to the freedom of speech. The legislation regulating right to the freedom of speech in Austria and in the USA is discussed. The empirical part presents an analysis of selected Twitter posts. All politically incorrect and politically correct terms that were found during the election campaign were divided into categories and analyzed both statistically as well as linguistically. I have found out that politically correct language is not necessary for an election victory. In the USA a candidate who used the most politically incorrect expressions during the campaign won. In Austria, on the other hand, the most politically correct candidate won. Most politically incorrect expressions appeared in the category racial/ethnical discrimination, which was expected.

The war in Ukraine is the most significant threat to the peace of the Euro-Atlantic area in decades. After 4 years of Trump's weakening of transatlantic relations, Biden's presumed foreign policy doctrine includes their quick renewal, or re-Atlantisation. The article problematises the 'new' strategy of containment given Russia's aggression, the state of transatlantic relations, and the current global order's configuration, whereby the transatlantic bond is being strengthened and the formation of Biden's foreign policy doctrine is being followed by a 'grand-strategic' shift. Four different models of transatlantic relations (mutual autonomy, strategic autonomy, strategic partnership, situational partnership) are discussed where variables include the approach taken by the USA to transatlantic relations, and the approach of Europe's EU and NATO members to transatlantic relations are addressed. The main argument is that transatlantic relations during Biden's mandate have constantly oscillated between a stra-tegic partnership, especially related to common goals of democracy promotion and containment and situ-ational partnership. Situations like the war in Ukraine have simultaneously acted to strengthen the American–European partnership based on the shared security and political interests.Keywords: transatlantic relations, reatlantisation, USA, Europe, Biden doctrine, war in Ukraine, strategic part-nership, situational partnership

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.

The war in Ukraine is the biggest, bloodiest and longest war in Europe since 1945. Its initial stage holds similarities with several other armed conflicts and wars in the last 50 years on Cyprus and in the territories of the former Soviet Union and the Socialist Federal Republic of Yugoslavia (SFRY). Among the cases in exYugoslavia, greatest similarity is seen with the war in Croatia (1991–1995). This conflict stemmed from two almost simultaneous breakdowns of multinational 'socialist federations' and their communist regimes that were similar in structure. The dissimilarity of the second stage of the war in Ukraine and the war in Croatia is primarily due to the processes of NATO and EU enlargement coupled with the USA's policy of using NATO enlargement and Ukraine as tools to harm and weaken Russia. The conflict about Ukraine and the promise of NATO membership given to it has become an indirect war between Russia and the US-led West, where Ukraine is the West's proxy and the main victim of the war. Like what occurred in Croatia in August 1995 and in Azerbaijan in September 2023, the final outcome of the war in Ukraine will be decided on the battlefield, not around a diplomatic table. Still, it will be very different from that in Croatia. Responsibility for the war in Ukraine and its consequences must be shared between the two direct belligerents, the co-responsible USA, and other NATO members. Keywords: Ukraine, Russia, Croatia, USA, NATO, internal war, interstate war

Abstract. The Covid-19 crisis that hit the USA especially hard was accompanied by intensified anti-Chinese racism fuelled by the anti-Chinese rhetoric used by the Trump Administration. Although Trump's political opponents blamed him for having mismanaged the pandemic response, the anti-Chinese stance was a bipartisan issue. The article aims to analyse anti-Chinese racism in its systemic and historical dimensions. It examines the nature and strategic utility of antiChinese racism for past, the Trump, and future administrations as well as for America's elites generally. It is shown that anti-Chinese racism was substantially transformed during the pandemic and above all utilised to address the general destabilisation of the US-dominated socio-political and socio-economic order both at home and globally. China's growing importance around the world and the potential domestic destabilisation of the US mean that the strategic utility of anti-Chinese racism may well remain important for some time to come. Keywords: Covid-19 crisis, Trump's presidency, antiChinese racism, systemic racism, foreign policy

Evropska sosedska politika (v nadaljevanju ESP) je politika urejanja odnosov s sosednjimi državami EU, ki jim ni bilo ponujeno članstvo v EU. Na Južnem Kavkazu, kjer so po letu 1991 nastale države Azerbajdžan, Gruzija, Armenija, se je sosedska politika okrepila po letu 2003, ko se je spremenila politična struktura v Gruziji in, ko se je s pridružitvijo Romunije in Bolgarije EU širila še bolj proti vzhodu. Velik del »evropeizacije« te regije temelji na širjenju pojma EU »kot edino pravega« razvoja družbe s pomočjo človekovih pravic in svoboščin, demokracije, liberalizacije, urejenega pravnega reda in prostovoljnega skupnega sodelovanja ter na postopni integraciji teh držav v politični, pravni in gospodarski red EU. V magistrski nalogi iščem odgovor na vprašanje ali je ta način promocije evropskih vrednot učinkovit za povezovanje z vsemi sosednjimi državami ali pa utegne imeti negativne posledice v odnosih z njimi. S pravno, gospodarsko in politično analizo evropske sosedske politike v Armeniji, Gruziji in Azerbajdžanu, spoznavanjem njenih prednosti in slabosti, ugotavljam perspektive za prihodnji razvoj. Za oblikovanje ključnih vidikov povezovanja je pomembno poznavanje zgodovinskih, etničnih, geografskih, kulturnih in političnih razlik ter poznavanje problematike območij z velikim varnostnim tveganjem kot so Gorski Karabah, Južna Osetija in Abhazija. Države Armenija, Azerbajdžan in Gruzija se nahajajo na pomembnem območju, kjer se prepletajo geostrateški interesi Rusije, ZDA, Turčije, Irana in v zadnjem času tudi Kitajske. EU se srečuje z novimi izzivi, med katerimi vedno večjo vlogo igra njena sosedska politika do tretjih držav. Ker je v primeru Južnega Kavkaza splošno zaznati obširnost evropskih virov, t. j. dogovorov in politik (pridružitveni sporazumi, sporazumi o partnerstvu in sodelovanju, finančni instrumenti, Vzhodno partnerstvo, Sinergija Črnega morja, sporazumi po sektorjih), v nalogi ugotavljam, ali bi bilo potrebno vzpostaviti enotnejšo in s tem preglednejšo sosedsko politiko do vsake posamezne države. ; The European Neighbourhood Policy (ENP) is an instrument for governing relations with the EU's neighbourhood countries which are not to become members of the EU. In the South Caucasus, where Azerbaijan, Georgia and Armenia declared independence in 1991, the ENP was strengthened after 2003 with change of political structure in Georgia and after EU's enlargement further to the east with joinder of Romania and Bulgaria. A big part of Europeanisation of this region is based on promotion of the EU's values as being »the only right way« of developing societies, through strengthening human rights and liberties, democracy, liberalisation, the rule of law, voluntary cooperation and gradual integration of these countries into the EU's political, legal and economic framework. In this master's thesis I am looking for an answer to a question whether such way of promoting European values will result in cooperation with all the neighbouring countries or whether it might bring negative consequences in the EU's relationship with them. With legal, economic and political analysis of the ENP in Armenia, Georgia and Azerbaijan and with identification of the ENP's advantages and disadvantages, I am trying to find possibilities for its further development. Understanding historic, ethnic, geographic, cultural and political differences and understanding problems coming from areas considered major security risks, such as Nagorno-Karabakh, South Ossetia and Abkhazia, is important for developing key areas of cooperation. Countries Armenia, Azerbaijan and Georgia are located in the important area where geostrategic interests of Russia, USA, Turkey, Iran and recently China intersect. The EU has been facing new challenges, one of them being the increasing importance of its policy towards the neighbouring countries. As there has been a significant amount of European sources, such as arrangements and politics (e.g. association agreements, partnership and cooperation agreements, financial instruments, Eastern Partnership, Black Sea Synergy, sectoral agreements) in the South Caucasus, I am discussing in this thesis whether there should be a more unified and consequently more transparent neighbourhood policy for each partner country.