Suchergebnisse

Odgovornost zaščititi (R2P) je bila sprejeta kot odziv na humanitarne katastrofe ob prelomu tisočletja, ko države niso zaščitile svojega prebivalstva pred grozodejstvi. Čeprav formalno ne gre za pravno normo, vsebinsko odraža obstoječe mednarodnopravne obveznosti držav, ki vključujejo preprečevanje hudodelstev zoper človečnost, vojnih hudodelstev in genocida. (Ne)spopadanje s pandemijo per se ne sodi v okvir R2P, vendar to ne pomeni, da zanjo ni izjemnega pomena. Izbruh pandemije COVID-19 je mednarodno skupnost postavil pred resen izziv. Poleg zdravstvene je prinesla še ekonomsko in socialno krizo, kar predstavlja resen dejavnik tveganja za pojav ali pospešitev grozodejstev, ki jih morajo države skladno z R2P preprečevati. K dolgotrajnejši prekinitvi sovražnosti, ki bi omogočila dostavo humanitarne pomoči najbolj ranljivim in uspešnejšo zajezitev pandemije, pa jih niso prepričali niti pozivi generalnega sekretarja Organizacije združenih narodov niti Generalne skupščine, Varnostnega sveta ali Sveta za človekove pravice, kar je posledično že tako marsikje težke življenjske razmere prebivalstva le še poslabšalo. Glede na takšno ravnanje držav se postavlja vprašanje, ali bi lahko neustrezno spopadanje s pandemijo rezultiralo celo v hudodelstvu zoper človečnost ali v kontekstu oboroženega spopada v vojnem hudodelstvu. Magistrsko diplomsko delo se tako osredotoča na vprašanja kako, če sploh, se spremeni odgovornost držav v času pandemije, kakšen vpliv ima slednja na R2P, ali je pandemijo mogoče nasloviti v okviru R2P ali pa bi le-to pomenilo izkrivljanje doseženega konsenza iz l. 2005. ; The Responsibility to Protect (R2P) was adopted in response to the humanitarian catastrophes at the turn of the millennium, as States did not protect their populations from atrocities. Although not formally a legal norm, its content reflects the international legal obligations of States, which include the prevention of crimes against humanity, war crimes and genocide. Addressing the pandemic itself does not fall within the scope of R2P, however it is of extreme importance for it. The outbreak of the COVID-19 pandemic presents a serious challenge to the international community, as it not only presents health but also an economic and social crisis, which is a serious risk factor for the occurrence or acceleration of atrocities that States must prevent according to the R2P. However, neither the calls of the Secretary-General of the United Nations nor the General Assembly, the Security Council or the Human Rights Council, convinced them of longer-term ceasefires, which would enable delivery of humanitarian aid to the most vulnerable population and a more successful containment of a pandemic. Consequently, already difficult living conditions of the population have only worsened. Given the States' conduct, the question arises whether inappropriate responses to the pandemic could result in a crime against humanity or in the context of armed conflict in a war crime. The master's thesis thus focuses on how, if at all, the responsibility of the States changes during a pandemic, what impact it has on the R2P, whether the pandemic can be addressed under R2P, or the latter would only distort the 2005 reached consensus.

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.

nternational tobacco smuggling remains an important concern for governments, tobacco manufactur-ers and health experts alike. While often linked to other forms of illegal activities, it also directly impacts govern-ment tax and health policies. Knowledge of factors that contribute to illicit tobacco trade and the existence of smug-gling routes is strongly hampered by the lack of reliable data on bilateral flows of illicit tobacco. Therefore, recon-structing the trafficking routes and estimating the size of cross-border illicit flows are crucial steps for gaining bet-ter understanding of these crimes and enforcing actions aimed at countering them. This study is the first to use grav-ity estimation techniques to decompose aggregate illicit cig-arette inflows for which data are available into their bilat-eral components. Our approach is a simple and effective method that can serve as a complement to other methods of pinpointing international trafficking flows such as empty discarded pack data or network analysis to help in the fight against illicit tobacco flows. Policymakers, customs officials as well as law enforcement can employ the presented meth-ods as an additional tool in the fight against illicit trade. Keywords: bilateral illicit cigarette trade, gravity model, predictive estimation

Zbornik povzetkov predstavlja recenzirane prispevke, ki so bili predstavljeni na tretji nacionalni konferenci Varnost v lokalnih skupnostih v Novem mestu v novembru 2017. Glavna tema konference povzema glavne ugotovitve raziskave Varnost v lokalnih skupnostih, ki je bila opravljena v 24 slovenskih krajih spomladi 2017 v okviru raziskovalnega projekta Varnost v lokalnih skupnostih. Glavni cilj prispevkov je predlaganje uporabnih rešitev za bolj učinkovito zagotavljanje varnosti v lokalnih skupnostih (manjših, srednjih in večjih občinah) v Sloveniji. Prispevki v zborniku se osredotočajo na različne vidike varnosti v lokalnih skupnostih in sicer zaznavanje varnosti in virov ogrožanja v lokalnih skupnostih (zaznavanje kriminalitete, virov ogrožanja, varnosti v urbanih soseskah, prisotnosti policije in socialne kohezije) ; pričakovanja, uspešnost in učinkovitost zagotavljanja varnosti (zaznavanje in uspešnost policijskega dela v skupnosti, zaznavanje nalog vojske, migracij in občutek ogroženosti uporabnikov kibernetskega prostora) ter prakse zagotavljanja varnosti v lokalnih skupnostih (pooblastila občin, dobre prakse reševanja konkretnih varnostnih problemov na območju Policijske uprave Novo mesto in Murska Sobota in zaznavanje zagotavljanja varnosti v lokalnih skupnostih skozi različne deležnike). ; The conference proceedings present peer reviewed papers presented at the third national conference on local safety and security in Slovenia in November 2017. A lead topic of the conference summarizes results of research on safety perceptions, which was done in 24 local communities in the spring in 2017. The main aim of the papers is proposing solutions for more efficient assurance of safety/security in local communities (smaller, middle and larger municipalities) in Slovenia. The papers in the proceedings discuss various aspects of safety and security in local communities, such as perception of safety/security and risks in local communities (perception of crime, sources of threats, safety in urban areas, police presence, and social cohesion) ; expectations and effectiveness of ensuring safety and security (perception and effectiveness of community policing, perception of the tasks of armed forces, migration, and perception of threats in cyber space) ; and practices of ensuring safety and security in local communities (legal regulation of municipalities, good practices of solving safety issues in the area of Police directorate Novo mesto and Murska Sobota, and perception of ensuring local safety and security through the perspective of different stakeholders).

Magistrsko delo raziskuje dejavnike uspešnosti mednarodnih režimov, ki jih preverjam na primeru preprečevanja tihotapljenja ljudi v času migrantske krize. Ta režim je bil med leti 2015 in 2018 na največji preizkušnji v svoji zgodovini, saj je zaradi migrantske krize število migrantov, ki so nezakonito prečkali meje Evropske unije preraslo njene zmogljivosti. Ljudje so se v želji po osnovnih človekovih pravicah začeli množično zatekati k nezakonitim in mnogokrat smrtno nevarnim načinom migriranja. Režim proti tihotapljenju migrantov je prejemal vse več kritik, vendar ga niso razvijali z namenom regulacije problema tako velikih razsežnosti. Zaradi pomanjkanja interesa je njegov namen povečanje državnega nadzora nad migracijami in meddržavnega sodelovanja. Režim je namreč lahko najuspešnejši takrat, ko vsi akterji upoštevajo vse njegove sestavine: norme, načela, pravila in pravila odločanja. V delu preverjam upoštevanje teh sestavin na primeru štirih mednarodnih organizacij: Organizacija za varnost in sodelovanje v Evropi, Evropski policijski urad, Mednarodna organizacija kriminalistične policije in Urad Združenih narodov za droge in kriminal ter petih držav: Nemčija, Madžarska, Grčija, Francija in Slovenija. Trenutne politike, usmerjene k povečevanju povpraševanja po tihotapskih storitvah, je treba preoblikovati tako, da bodo identificirani dejavniki uspešnosti zaobjeli tudi izvorne države, ki bodo lahko začele prispevati svoj delež. ; This master's thesis explores the factors of effectiveness of international regimes that I test on the case of smuggling of migrants during the migrant crisis. This regime had its greatest trial in its history between the years 2015 and 2018 why because the migrant crisis increased the number of migrants that could legally cross the borders of the European Union. People, in the desire for basic human rights, began to massively resort to illegal and many times deadly ways of smuggling. The regime against the smuggling of migrants has begun to receive increasing criticism. However, it was not established with the aim to regulate the smuggling problem of such large proportions. Due to the lack of states' interest, its aim was to increase state control over migration and interstate cooperation. The regime can be most effective when all actors are concerned with all its components: norms, principles, rules and rules of decision-making. In the thesis I test the upkeeping of these components on four international organizations: Organization for security and cooperation in Europe, European union agency for law enforcement cooperation, International criminal police organization and United nations office on drugs and crime, and five countries: Germany, Hungary, Greece, France and Slovenia. Current policies are formed to increase the demand for smuggling services and need to be transformed in order for identified factors of effectiveness to capture countries of origin and make them contribute their share as well.

Evropska unija se je na pragu leta 2011 začela srečevati s prvimi begunci, ki so pribežali z bojnih območjih Sirije in drugih držav Bližnjega vzhoda ter islamskih držav Severne Afrike in skušali ujeti svojo svobodo, osebno varnost in prihodnost prav v državah članicah Evropske unije. Politična kriza in vojna na Bližnjem vzhodu nista pojenjali, še več, vsak dan je na tisoče ljudi po sredozemskih in balkanski poti skušalo prebežati v Evropo. Evropska unija je leta 2015 z vrhuncem migracijskih tokov v Evropo doživljala najhujšo begunsko krizo po drugi svetovni vojni. Znašla se je pred hudim migracijskim vprašanjem, na katerega pa je sama našla odgovor v pomoči in sodelovanju Turčije – države, ki je pred 69 leti zaprosila za članstvo v Evropski uniji, vendar do danes še ni postala njena polnopravna članica. Turčija danes gosti največji delež sirskih beguncev na svetu – 3,6 milijona. Z Evropsko unijo sta po mnogih letih njunega intenzivnega političnega delovanja in diplomacije odprli novo poglavje sodelovanja, lahko bi ga poimenovala kar migracijsko sodelovanje, skovali sta skupno migracijsko politiko, le ta pa je bila ovekovečena 18. marca 2016 s podpisom izjave EU-Turčija, katere namen je bil ustaviti tok nedovoljenih migracij preko balkanske poti iz Turčije v Evropsko unijo in ga nadomestiti z organiziranimi, varnimi in zakonitimi potmi v Evropo. Seveda ni ostalo zgolj in samo pri turški uslugi Evropski uniji, le-ta je bila za to pripravljena dobro plačati, skupno je Turčiji namenila tri milijarde evrov in ji obljubila še druge ugodnosti, med drugim vizumsko liberalizacijo. V Evropski uniji se danes nahaja več kot 1,8 milijona beguncev. Mnoge Evropejce skrbi za osebno varnost, Evropsko unijo pa za nacionalno in mednarodno, med najbolj rizične varnostne implikacije, ki so jih s seboj prinesli begunci, se najpogosteje uvrščata terorizem in organiziran kriminal - tihotapljenje migrantov. ; At the beginning of 2011, the European Union faced the first refugees fleeing from the war-torn areas of Syria, other Middle East countries and Islamic countries of North Africa, trying to secure their freedom, personal safety and future in the member states of the European Union. The political crisis and war in the Middle East did not subside, on the contrary, every day thousands of people took the Mediterranean and Balkan routes to reach Europe. In 2015, when migration flows into Europe peaked, the European Union experienced the worst refugee crisis after the Second World War. The EU had to face a grave migration issue and eventually settled it with the help and in cooperation with Turkey – country that 69 years ago applied for the membership in the European Union but has not become its full member to this day. Turkey today hosts the largest share of Syrian refugees in the world – 3,6 million, and after many years of intensive political activity and diplomacy, it started a new chapter of cooperation with the European Union, we could call it migration cooperation. Together, they forged a common migration policy by signing the EU-Turkey Statement on 18th March 2016. Its aim was to put a halt to the irregular migration flows on the Balkan route from Turkey to the European Union and to replace it with organised, safe and legal ways to enter Europe. Of course, Turkey was not merely doing a favour to the European Union and the EU was ready to pay well in exchange, sending 3 billion euros to Turkey and promising other benefits, including visa liberalisation. Today, there are more than 1,8 million refugees in the European Union. Many Europeans worry about their personal safety and the European Union is concerned about the national and international security. As the riskiest security implications brought by refugees are most often mentioned terrorism and organised crime – smuggling of migrants.