Suchergebnisse

The article presents legal solutions of the European Union (EU) and Member States (MS) with respect to the digitalisation of company law. We analyse and evaluate the EU's efforts to overcome the backlog of legislation concerning technological development, with legal solutions in the field of the electronic formation and registration of companies and in shareholders' communication with company board members. The analysis shows that company law in the EU is lagging behind technological development. Despite ongoing dynamic efforts to modernise it on the EU level, the MS reveal differences in their speed of implementing the EU's directives. The case of Slovenia shows that while digital tools are in wide use for ensuring transparent data disclosure and publication, along with the realisation of basic corporate governance functions, big differences remain between the minority of companies traded on the regulated market and the majority of companies for which such regulation is deficient. Keywords: digitalisation, electronic means, block chain technology, company registration, shareholders' general meeting (SGM), COVID-19 pandemic

Vsi ljudje se pogajamo, pa naj bo to na zavedni ali nezavedni ravni. Pogajati se začnemo že kot otroci. Takrat so najpogostejše teme pogajanj o tem, kaj bomo jedli, oblekli, kam bomo šli, kaj bomo naredili in kaj ne. Kot najstniki se s starši zopet pogajamo na primer o tem, kako dolgo bomo lahko ostali zunaj. Kadar se udeležimo kakšnih tržnic, sejmov, imamo prav tako možnost, da se na primer pogajamo o nižji ceni. S pogajanji se srečujemo na vsakem koraku. Nekateri pogosteje, drugi malo manj. Pogajamo se lahko v prostem času ali v službi. Nekateri se s pogajanji ukvarjajo poklicno. To najpogosteje zasledimo v poslovnem svetu. Da dosežemo uspešen izid pogajanj, moramo imeti o tem nekaj znanja. Zelo dobro moramo poznati vse stopnje pogajanj in vedeti, kaj moramo znotraj posamezne stopnje storiti. Ker imajo pogajalci sami velik vpliv na končni izid pogajanj, je potrebno vedeti, kako se med pogajanji obnašati in kakšne lastnosti, osebnostne značilnosti naj imajo pogajalci. V primeru, da se soočamo z mednarodnimi pogajanji, je potrebno podrobno proučiti in poznati kulturo nasprotne strani. V tem magistrskem delu, ki je sestavljen iz dveh delov, se bom osredotočila predvsem na poslovna pogajanja na Češkem. Prvi del je teoretičen, drugi del pa empiričen, kamor bom vključila intervju, ki ga bom izvedla z zaposlenim v podjetju TAB d.d. ; All human beings are negotiating, whether it is on the conscious or unconscious level. Negotiating begins already in the childhood. At that time, the most common subjects of negotiation are about what we eat, wear, where to go, what to do and not to do. Teenagers negotiate with their parents again, for example, about how long they can stay out. When we attend some markets, fairs, we also have the opportunity to, for example, negotiate for a lower price. We are faced with negotiating at every turn. Some people more frequently, the others slightly less. Negotiating can take place in the leisure time or at work. Some people are professionally engaged in negotiations, which is most commonly the case in the business world. To achieve a successful outcome of negotiations, we need to have some knowledge about negotiating. We must be very familiar with all stages of the negotiations and know what we need to do within each stage. As negotiators themselves have a big influence on the final outcome of the negotiations, it is necessary to know how to behave during negotiations and what qualities, personality characteristics negotiators ought to have. In the event that we are faced with international negotiations, it is necessary to examine in detail and know the culture of the other side. In this thesis, which consists of two parts, I will focus primarily on commercial negotiations in the Czech Republic. The first part is theoretical, while the second part is empirical, which will include an interview I have conducted with the employees of the company TAB d.d.

V magistrskem diplomskem delu je predstavljena Konvencija Združenih narodov proti korupciji, prvi in edini univerzalni mednarodnopravno zavezujoči protikorupcijski instrument. Ta je rezultat večletnih naporov številnih držav in iskanja potrebnega konsenza za njeno sprejetje, danes pa ima že 182 pogodbenic. Konvencija obravnava preventivne ukrepe, inkriminacijo, kazenski pregon, mednarodno sodelovanje, povračilo premoženja, strokovno pomoč in izmenjavo informacij. Vzpostavljen je ocenjevalni mehanizem implementacije Konvencije, ki se v ciklih posveča vsem njenim določbam, tudi pravno nezavezujočim, katerih število in odsotnost strogega režima izvrševanja neizbežno pomeni, da Konvencija sama po sebi ne bo odpravila korupcije. Kljub temu državam nudi skupni okvir na katerega se lahko oprejo ter dodatno vzpodbudo za sodelovanje. Zato je ključno uporabiti in po potrebi nadgraditi regionalne mehanizme, ki lahko kakovostno dopolnjujejo cilje Konvencije. Končno poročilo prvega cikla ocenjevanja implementacije III. in IV. poglavja je za Slovenijo vzpodbudno. Izdana so bila določena priporočila, a hkrati prepoznani številni primeri dobre prakse. Učinki Konvencije bodo vidni postopoma, ko in če bodo države upoštevale izdana priporočila, počakati pa je treba še na zaključek drugega cikla in s tem pregled II. in V. poglavja. Za prihodnost brez korupcije je bistveno, da ob spoštovanju nacionalne suverenosti države ohranijo voljo za skupen mednarodni boj, Konvencija pa zaenkrat deluje kot dober skupni imenovalec na tej poti. ; This master thesis analyses United Nations Convention against Corruption, first and only universal legally binding anti-corruption instrument. The latter is a result of years of efforts made by numerous states in search of required consensus to adopt a document, which has 182 parties by now. Convention deals with preventive measures, criminalization, law enforcement, international cooperation, asset recovery, technical assistance and information exchange. An implementation review mechanism has been established, which will address all the Convention's provisions in cycles, including the non-binding ones. The number of those and lack of a strict enforcement regime inevitably means that Convention on its own cannot put an end to corruption. What is crucial, is a common framework for states to lean on and above all, encouragement for cooperation. Therefore it is vital to utilize and, depending on the needs, upgrade existing regional mechanisms, which can complement goals of the Convention. Final report of the first review cycle of the implementation of chapters III. and IV. is reassuring for Slovenia. Certain recommendations were made, but numerous examples of good practice were also recognized. Effects of the entire Convention will be seen gradually, when and if states follow issued recommendations, plus we need to wait for the end of the second cycle and with it the review of chapters II. and V. For a future without corruption it is crucial that states, while respecting national sovereignty, preserve their will for the joint international fight. And so far Convention works as a good common denominator on this path.

V prvem delu magistrskega dela sem se osredotočil na zgodovino in organiziranost gasilcev v Sloveniji in Združenih državah Amerike, predstavil sem požarno preventivo in vzroke za požare. V svetu požari postajajo vedno večji problem, saj zaradi klimatskih sprememb, staranja prebivalstva, malomarnosti ljudi, nepazljivosti, novih tehnologij, različnih novih materialov in zmanjševanja vlaganj v požarno varnost lahko povzročijo vse večjo premoženjsko, materialno in človeško škodo. S tem lahko opozorimo na dejstvo, da je gasilstvo zelo pomembna družbena panoga, ki pa je v Sloveniji slabše cenjena kot v Združenih državah Amerike. K znanju in usposobljenosti gasilcev izjemno pripomorejo zgodovina, organiziranost in vlaganje denarja. Seveda ne smemo pozabiti tudi na izboljševanje zakonodaje področja požarne varnosti, ki zajema tako načrtovanje požarne varnosti in tudi samo gašenje požarov. Organiziranost gasilcev v Sloveniji in Združenih državah Amerike je različno, saj se zdi da so ameriški gasilci bolje tehnično in organizacijsko izurjeni. V zgodovini obeh držav se je zgodilo mnogo uničujočih požarov, ki so terjali veliko smrtnih žrtev in premoženja. V drugem delu magistrskega dela sem opravil statistično analizo števila požarov in škode, ki je pri tem nastala v Sloveniji in v Združenih državah Amerike v obdobju od leta 1992 do leta 2018. V Sloveniji se vsako leto zgodi od 4000 do 6000 požarov, v Združenih državah Amerike pa se v zadnjih letih zgodi od 1,3 milijona do 1,6 milijona požarov letno. Najpogostejši požari so požari v objektih, v prometu, v naravi in v komunalnih ali drugih zabojnikih. V Sloveniji se skozi leta število požarov drastično ni spremenilo, vendar pa število ves čas niha. V Združenih državah Amerike se je število požarov iz leta 1992 zmanjšalo za okoli 25 %. Število poškodovanih v požarih se v Sloveniji v zadnjih letih malce zvišuje, število smrtnih žrtev požara pa ostaja dokaj konstantno. V Združenih državah Amerike obe ti številki skozi leta padata. Izjema je le leto 2001, ko se je zgodil napad na World Trade Center. Premoženjska škoda, ki je nastala v požarih, je v Sloveniji v zadnjih letih okoli 7 milijonov evrov, v Združenih državah Amerike pa se ta številka že več kot 15 let vrti okoli 15 milijard dolarjev. Spet pa je izjema leto 2001 zaradi napada v New Yorku, ki je povzročil več kot 30 milijard denarne škode. ; In the first part of the master's degree thesis, I focused on the history and organization of firefighters in Slovenia and United States of America, I presented fire prevention and the causes of fires. In the world, fires are becoming an increasing problem, as they can cause increasing property, material and human damage due to climate change, population aging, human negligence, carelessness, new technologies, various new materials and reduced investment in fire safety. Therefore, firefighting is a very important social sector, which is less valued in Slovenia than in the United States. History, organization and investment of money contribute enormously to the knowledge and skills of firefighters. Of course, we must not forget to improve the legislation in the field of fire safety, which includes both fire safety planning and firefighting itself. The organization of firefighters in Slovenia and the United States is different, it seems that American firefighters are better technically and organizationally trained. In addition, this profession is also more valued there. There have been many devastating fires in the history of both countries, claiming many lives and property. In the second part of my master's degree thesis, I performed a statistical analysis of the number of fires and damage that occurred in Slovenia and the United States in the period from 1992 to 2018. In Slovenia, between 4,000 and 6,000 fires occur every year. In the United States, however, 1.3 million to 1.6 million fires have occurred in recent years. The most common fires are fires in buildings, in traffic, in nature, and in communal or other containers. In Slovenia, the number of fires has not changed drastically over the years, the number fluctuates all the time. In the United States, however, the number of fires in 1992 fell by about 25 percents. The number of people injured in fires in Slovenia has been rising slightly in recent years, while the number of fatalities in fires has remained fairly constant. In the United States, however, both of these numbers have been falling over the years. The only exception is 2001, when the attack on the World Trade Center took place. The property damage caused by fires in Slovenia in recent years is around 7 million euros, and in the United States this figure has been hovering around 15 billion dollars for more than 15 years. Again, the exception is 2001 due to the attack in New York, which caused more than 30 billion in monetary damage.

Palestinski predsednik Mahmoud Abbas je v začetku leta 2011 zaprosil za polno članstvo Palestine v Organizaciji združenih narodov (OZN). Varnostni svet članstva Palestini ni odobril, zato je sledila prošnja za odobritev statusa države opazovalke. Z resolucijo Generalne Skupščine OZN 67/19 so dne 29. novembra 2012 Palestini odobrili status države opazovalke. Ta status je Palestini prinesel pravico do sodelovanja na sejah Generalne skupščine OZN, do vzpostavitve predstavništva v New Yorku, Ženevi in na Dunaju ter pravico postati članica specializiranih agencij OZN ter pogodbenica vseh mednarodnih pogodb, kjer je Generalni sekretar OZN depozitar. Magistrska naloga analizira pravne posledice spremembe statusa Palestine v OZN. Za lažje razumevanje najprej predstavim pot Palestine do statusa države opazovalke v OZN. Nato kratko analiziram ali je palestinska zakonodajna ureditev v skladu z nekaterimi najpomembnejšimi mednarodnimi pogodbami, ki jih je Palestina ratificirala. V zaključku pa raziščem kako sodeluje v Generalni skupščini ter nekaterih specializiranih agencijah OZN, kjer ima položaj članice ali opazovalke. ; The Palestinian president Mahmoud Abbasa had in the beginning of the year 2011 requested for full membership of Palestine in the United Nations (UN). The Security Council did not approve membership of Palestine, therefore a request for granting a status of an observer state followed. With the Resolution 67/19 from the 29th of November 2012 the General Assembly approved Palestine the status of observer state. This status brought Palestine the right to participate in the meetings of the General Assembly, to establish a Permanent Mission in New York, Geneva and Vienna, and the right to become a member of specialized agencies of UN and party to all international treaties, where the Secretary-General is depositary. My Master thesis analyses the legal consequences of the change in status of Palestine in the UN. For better understanding of the topic, I first introduce Palestine's road to the status of observer state in the UN. Then I briefly analyse, if the Palestinian Law is in consistency with some of the most important international treaties to which Palestine ratified. In conclusion, I research the participation of Palestine in the General Assembly and in some specialized agencies, where Palestine holds status of member or observer.

Magistrsko delo v ospredje postavlja razvojno tematiko, ki predstavlja enega izmed najpomembnejših področij Organizacije združenih narodov. Zametki oblikovanja organizacije segajo že v čas druge svetovne vojne, ustanovljena pa je bila po koncu vojne z namenom ohranjati mir in varnost v svetu. Čeprav je organizacija najbolj prepoznavna po mirovnih operacijah, pa največji delež sredstev nameni ekonomskemu in socialnemu razvoju. Razvojna desetletja, ki jih je organizacija postopno oblikovala in uresničevala, so prinesla velik premik v razumevanju koncepta razvoja (od strogo ekonomskega do multidisciplinarnega). Ta desetletja so nasledili Milenijski razvojni cilji. Bili so prvi merljivi cilji – s kazalniki je bilo mogoče meriti in ocenjevati njihov napredek. Leta 2015 so jih nasledili Cilji trajnostnega razvoja. Ne razvojna desetletja ne Milenijski razvojni cilji niso uspeli v celoti uresničiti zastavljenih ciljev. Vzroki za to so različni, magistrsko delo pa ponuja še dodaten vidik razumevanja delovanja Organizacije združenih narodov in njene nezmožnosti uresničevanja zastavljenih ciljev. Izmerjeno elektromagnetno polje organizacije pokaže, da organizacija zaradi nepretočnosti energij ni zmožna delovati skladno z zastavljenimi načeli in cilji, zapisanimi v Ustanovni listini. Ta problem pa je mogoče rešiti le s transformacijo zavesti ljudi in s srčno (ne le razumsko) zavezanostjo k uresničevanju ciljev. ; The Master's thesis focuses on the topic of development which represents one of the most important areas of the United Nations. The organization was formally established after the Second World War with the aim to preserve peace and security in the world, but its conception had already began during the war. Although the organization is best known for peacekeeping operations, it devotes the largest share of resources to economic and social development. The development decades, that the organization gradually developed and realised, were a major contribution to the understanding of the concept of development (from a strictly economic to multidisciplinary). These decades were followed by the Millennium Development Goals. They were the first measurable goals – with the help of indicators it was possible to measure and assess their progress. In 2015 they were replaced by the Sustainable Development Goals. Neither the development decades nor the Millennium Development Goals were able to fully realize the set goals. There are various reasons for this, but this Master's thesis offers an additional aspect of understanding the functioning of the United Nations and its inability to meet the set goals. The measured electromagnetic field of the organization shows that it is unable to function in accordance with the principles and goals written in the Charter due to a lack of energy flow. This problem can only be solved by transforming the people's consciousness and by a heartful (not only rational) commitment to the attainment of goals.

Sodba ESČP mora biti ustrezno implementirana na nacionalni ravni, zato bodo uporabljeni nadzorstveni mehanizmi Sveta Evrope. Ko ESČP izda zoper državo obsodilno sodbo, je posredovana Odboru ministrov, ki mu je na podlagi EKČP zaupana naloga nadzora nad izvršitvijo dokončne sodbe. Odbor ministrov ugotavlja v običajnem ali v razširjenem postopku, ali je država sprejela vse potrebne ukrepe za izvršitev naloženih obveznosti iz pravnomočne sodbe. Če je država izpolnila vse obveznosti iz sodbe, Odbor ministrov sprejme resolucijo, s katero konča nadzor. Združeno kraljestvo in Rusija sta državi, ki v zadnjih letih močno kljubujeta avtoriteti ESČP in zavračata izvršitev nekaterih sodb tega sodišča. V Rusiji so sprejeli sporni Zvezni ustavni zakon z dne 14. 12. 2015 št. 7-FKZ, ki je omogočil Ustavnemu sodišču Ruske federacije, da presoja skladnost sodb ESČP z Ustavo Ruske federacije. V primeru ugotovitve neskladnosti lahko Ustavno sodišče prepreči izvršitev sodbe ESČP. V Združenem kraljestvu že več let kljubujejo sodbi v zadevi Hirst proti ZK, tako da zavlačujejo s sprejemom zakonodajnih sprememb, ki jih je zahtevalo ESČP. Neizvrševanje sodb ima v obeh državah skupno točko – obe sta namreč ogrozili učinkovitost izvrševanja sodb ESČP ravno zaradi volilne pravice zapornikov. Kljubovanje ESČP je v Združenem kraljestvu ostalo na politični ravni, medtem ko je šla Rusija po drugačni poti, saj je sprejela zakonodajne spremembe prav z namenom, da ne bo izvrševala protiustavnih sodb ESČP. V Rusiji ne gre samo za razpravo o razmerju med strasbourškim sodiščem in domačimi sodišči tako kot v Združenem kraljestvu, ampak za kljubovanje države odločitvam v celoti, kar je zaskrbljujoče. Če hočejo ohraniti učinkovit sistem varstva človekovih pravic, si morajo Svet Evrope in njegove članice odločneje prizadevati za dosledno uresničevanje sodb ESČP. ; A judgment of the European Court of Human Rights (abbreviated as ECtHR) must be properly implemented on a national level. For that reason, supervisory mechanisms of the Council of Europe will be used. When the ECtHR delivers a judgment against a state, it is passed on to the Committee of Ministers, which is entrusted with a task of supervising enforcement of a final judgment. The Committee of Ministers finds whether the State has taken all necessary measures to comply with obligations imposed by a final judgment. If the State has fulfilled all obligations, the Committee of Ministers shall adopt a final resolution. The UK and Russia are countries that have strongly defined authority of the ECtHR in the recent years. In several occasions, both states refused to enforce judgments. In Russia, they adopted controversial Federal Constitutional Law of 14 December 2015 no. 7-FKZ that has enabled the Constitutional Court to assess compliance of judgments of the ECtHR with the Constitution of the Russian Federation. If the Constitutional Court finds that a judgment of the ECtHR is not in compliance with the Constitution of the Russian Federation, it may prevent execution of a judgment. For many years, the UK has defied execution of a judgment in the case of Hirst v. the UK by delaying adoption of legislative changes that were required by the ECtHR. Failure to enforce judgments is a common point in both countries. In the UK, resentment against the ECtHR remains at political level. While in Russia, they implemented legislative changes with clear intention not to implement unconstitutional judgments of the ECtHR. If we want an effective system of human rights protection, we must continue to strive toward consistent implementation of judgments of the ECtHR.

EU je prva regionalna organizacija, ki si je v GS OZN prizadevala za nadgradnjo svoje opazovalne funkcije in 3. maja 2011 z resolucijo GS OZN št. A/RES/65/276 pridobila okrepljen status opazovalca. Ker je sprejetje omenjene resolucije vzpostavilo okvir, ki prinaša spremembe za delovanje EU v GS OZN, je cilj moje magistrske naloge analizirati, kakšen vpliv je imela resolucija na koherentnost glasovanja DČ EU v GS OZN pri resolucijah, povezanih z jedrskim orožjem. Ker je nesoglasje med DČ EU v GS OZN najvišje glede resolucij, ki obravnavajo jedrsko orožje, sem raziskovala, v kolikšni meri je sprejetje resolucije GS OZN št. A/RES/65/276 prispevalo k sposobnosti EU, da v GS OZN predstavi skupno stališče oziroma »govori z enim glasom«, ko se razpravlja o tako kontroverzni temi. To ugotavljam na podlagi mešane metode in sicer kvantitativne analize glasovanja DČ EU na temo resolucij GS OZN, ki obravnavajo jedrsko orožje in kvalitativne analize morebitnih sprememb stališč DČ EU o jedrskem oboroževanju, v osemletnem obdobju pred in po sprejetju A/RES/65/276. Ugotavljam, da resolucija GS OZN št. A/RES/65/276 ni prispevala k večji stopnji koherentnosti glasovanja DČ EU v GS OZN pri glasovanju o resolucijah jedrskega orožja. DČ EU ostajajo razdeljene glede vprašanj jedrskega razoroževanja, pri čemer tako jedrske kot nejedrske države ohranjajo močne nacionalne preference. ; The EU is the first regional organization that has strived to upgrade its observer function in the UNGA and on 3rd May 2011, with the UNGA resolution A/RES/65/276 gained an enhanced observer status. Since the adoption of this resolution has created a framework that brings changes to the functioning of the EU in the UNGA, my master's thesis aims to analyze the impact of the resolution on the EU MS' voting coherence in the UNGA on nuclear-related resolutions. Since the disagreement between the EU MS in the UNGA is the highest regarding resolutions dealing with nuclear weapons, it seems appropriate to analyse to what extent the adoption of A/RES/65/276 contributed to the EU's ability to present a common position in the UNGA or the ability to »speak with one voice« when discussing such a controversial topic. I intend to identify this on the basis of a mixed method, i.e. a quantitative analysis of the EU MS' vote on the subject of resolutions dealing with nuclear weapons and qualitative analysis of possible changes of the EU's nuclear arms standpoints in the eight year period before and after the adoption of A/RES/65/276. Findings show that the UNGA Resolution no. A/RES/65/276, did not contribute to a greater coherence in the EU MS's voting in the UNGA when voting on nuclear weapons resolutions. EU MS remain divided on nuclear disarmament issues, with both nuclear and non-nuclear states maintaining strong national preferences.

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.

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.

Vse od snovanja Ustanovne listine Organizacije združenih narodov (OZN) je bilo sodelovanje med OZN in regionalnimi organizacijami predmet različnih razprav. Razprava med univerzalizmom in regionalizmom je bila, vsaj za nekaj časa, rešena v obliki VII. in VIII. poglavja Ustanovne listine OZN. Rezultat tega je bila primarna vloga Varnostnega sveta pri odzivih na vprašanja mednarodnega miru in varnosti. A razvoj dogodkov na tem področju zahteva vedno večjo vključenost regionalnih organizacij. Magistrsko delo je bilo osredotočeno na potencial, ki ga ima mehanizem hibridnih mirovnih misij na nadaljnje sodelovanje med OZN in regionalnimi organizacijami. Glavni prispevek magistrskega dela leži v analizi razmerja med OZN in Afriško unijo (AU) pri hibridni misiji Organizacije združenih narodov in Afriške unije v Darfurju (United Nations - African Union Hybrid Operation in Darfur – UNAMID), ki predstavlja prvo hibridno misijo v zgodovini. V več kot desetih letih svojega delovanja je imela mnogo težav, ki sta jih organizaciji večinoma premagali. Tako lahko skozi analizo uspeha misije sklepamo o potencialu tega tipa misije za nadaljnje sodelovanje med OZN in regionalnimi organizacijami. Zaradi togosti mehanizmov OZN hibridne misije predstavljajo najboljšo možnost sodelovanja – vse dokler OZN ne ustvari mehanizmov, ki bi predstavljali večjo komplementarnost sodelovanja med OZN in regionalnimi organizacijami. ; Since the drafting of the United Nations (UN) Charter, co-operation between the UN and regional organizations in the field of international peace and security has been subject to intense debates. The debate between universalism and regionalism was, for the time being, resolved in the form of Chapters VII. and VIII. of the UN Charter. This compromise resulted in the Security Council being at the forefront of responses in matters of international peace in security for some five decades. But recent developments in the field of international peace and security have exposed the need for greater involvement of regional organizations. This master thesis is focused on the potential of a hybrid type of peace operations for future co-operation between the UN and regional organizations. The value of the research lies in its analysis of the relationship between the African Union and the UN in the United Nations - African Union Hybrid Operation in Darfur (UNAMID), the first-ever hybrid peace operation. In more than ten years of its deployment, UNAMID has been plagued by problems that both organizations have had to overcome. In that regard, through the analysis of the success of UNAMID, we can draw conclusions regarding the potential that this type of peace operation has on the future co-operation between the UN and regional organizations. Until the UN develops better complementarity mechanisms for co-operation with regional organizations, hybrid missions represent the best way of co-operation.

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.

While considering a two-level approach, in the article we discuss systemic issues related to occupational safety and health (OSH) data. On the individual level, we focus on OSH incidents that indicate the status of occupational health. On the company level, we examine OSH management data that reveal the monitoring system. Our analysis shows that the Slovenian OSH data collection system depends on employers' reporting rather than on professionals monitoring workers' health. The OSH system is oriented to legal compliance more than the regular monitoring of OSH activities. The introduction of systemic measures that integrate the various OSH stakeholders and reintegrate occupational medicine into the health system is recommended. Keywords: occupational medicine, occupational health, occupational safety, occupational diseases, occupational injuries, Slovenia