Suchergebnisse

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.

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.

POVZETEK Prvi del magistrske naloge zajema razlago ustavnih ureditev treh držav, Združenih držav Amerike, Francije in Slovenije, ter instrumente in institucije, podobne slovenski interpelaciji. Ustavne ureditve so vključene zaradi razumevanja razmerja med parlamentom in vlado, saj to igra ključno vlogo pri sprožitvi procesa interpelacije ter pri postavljanju poslanskih vprašanj. Interpelacija po slovenski ureditvi pomeni formalno vloženo pisno vprašanje skupine deset ali več poslancev z namenom, da bi odstavili bodisi ministra ali vlado. Interpelacija je orodje opozicije, da izpostavi trenutno oblast in jo postavi v položaj, kjer se mora javno zagovarjati. V ta kontekst so postavljeni primeri interpelacije v Sloveniji, ker so primer dejanskega nadzora parlamenta nad delovanjem vlade. Interpelacij se je v naši 26 let stari državi zgodilo kar nekaj, za magistrsko delo smo izbrali obdobje devete vlade Republike Slovenije, ki jo je vodil Borut Pahor. V času od novembra 2008 do februarja 2012 so se zgodile štiri interpelacije, ki so dober primer tega, kako je delovalo določeno ministrstvo v tistem obdobju, kakšen je bil sproten pritisk parlamenta na vlado in stališče opozicije do takratne oblasti. Z najprej opisanim razmerjem med parlamentom in vlado ter s primerjavo z drugimi državami smo pojasnili razmerje v slovenski ureditvi, nato pa s primeri interpelacije prikazali, kako to razmerje deluje v praksi. ; ABSTRACT The first part of the thesis consists of the overview of constitutional orders from three states: United States of America, France and Slovenia with the instruments and institutions similar to Slovenian interpellation. Constitutional orders are included because of the easier understanding of relationship between the Parliament and Government, which is crucial for the initiation of the interpellation process and for asking the parliamentary questions. Under the Slovenian constitution interpellation means a formal written question handed in by a group of ten or more members of the parliament with the intent to remove the minister or the government from its position. Interpellation is the instrument of the opposition, to call the coalition in question. In this context we have included the actual cases of interpellation in Slovenia, because they represent the control of Parliament above the work of Government. In our 26 years old country, there has been a significant number of interpellations, and the selected period is the ninth Government of Republic of Slovenia, which was under a leadership of Borut Pahor. In this precise time, from November 2008 to February 2012, four interpellations were processed, which show a good example of how a specific Ministry worked at the time, and what was the consistent pressure of Parliament on the Government, and the position of opposition towards the leadership at that time. With firstly described correlation between Parliament and Government and with the comparison with other countries, we have explained a relationship in Slovenian constitutional order, and afterwards I have presented how this relationship practically works with the cases of interpellations.

Front Matter -- Copyright Page /Amos Edelheit -- Dedication /Amos Edelheit -- Preface /Amos Edelheit -- Acknowledgements /Amos Edelheit -- Introduction /Amos Edelheit -- Sigla /Amos Edelheit -- Giovanni Caroli Liber dierum lucensium The Book of My Days in Lucca /Amos Edelheit -- Liber Primus /Amos Edelheit -- Liber Secundus /Amos Edelheit -- Liber Tertius /Amos Edelheit -- Commentary /Amos Edelheit -- Book One /Amos Edelheit -- Book Two /Amos Edelheit -- Book Three /Amos Edelheit -- Back Matter -- Bibliography /Amos Edelheit -- Index Nominum et Rerum /Amos Edelheit.