Suchergebnisse

A comparative study of housing policy & conditions in five European Union (EU) member states: the UK, Germany, Sweden, Spain, & Slovenia. Similarities & differences are demonstrated in a discussion of the housing regulations enacted in each country & in a series of quantitative tables illustrating: (1) rentals vs private ownership, (2) government-subsidized housing, (3) availability of homes/apartments for rent/ownership, (4) private-government housing agencies, (5) rent control laws, (6) home ownership, (7) average housing standards & quality data (eg, dwelling size & amenities), (8) annual housing unit construction, (9) house/apartment prices, (10) housing affordability index, & (11) housing debt (eg, mortgage debt per capita/GDP). It is concluded that unlike in the older EU members, with clearly detectable trends of housing value appreciation, decline, or stagnation, the housing situation in Slovenia seems to be erratic with illogical price fluctuations that are not explainable in terms of clearly identifiable factors. Adapted from the source document.

Platform work is often characterised by economic insecurity, dehumanising control procedures, isolation, deepening racial, economic and gender inequalities, and other socio-economic problems. There are lively debates underway concerned with how to regulate or limit the negative effects of platform capitalism. This article reviews two of the most common calls for action – regulation and platform co-operatives. We argue that there is also an unexplored, complementary option, which uses the network effects of platforms to provide greater benefits for platform workers. To understand this alternative, we introduce the American Employee Stock Ownership Plan (ESOP) mechanism for employee buyouts, redefine the model according to the main cooperative values, and apply it to the platform economy. We conclude that there is a third option is available to governments and municipalities, namely to require an Employee Stock Ownership Plan (ESOP) in the local subsidiary of the platform company. Keywords: Platform economy, platform co-operativism, employee buyouts, platform ESOP

V Sloveniji % podobno pa tudi v več drugih postkomunističnih drţavah % od osamosvojitve naprej mnogi lastniki zemljišč spodbujajo k temu, da bi divjad podobno kot v večini zahodnih drţavah postala nikogaršnja last. S tem bi lastniki pridobili lovno pravico nad divjadjo na svojih posestih. Preskusili smo domnevo, da je v drţavah, kjer imajo lastniki zemljišč pravico do lova, teţje uveljavljati interese po ohranjanju zavarovanih velikih zveri (rjavi medved, volk in ris). Takšna ureditev verjetno daje lastniku večjo avtonomnost na svoji posesti ter občutek lastništva nad vsemi vrstami prostoţivečih ţivali, tudi zavarovanih. Za preučitev vpliva lovnih pravic na stanje velikih zveri smo v rastrskem okolju z ločljivostjo 10 % 10 km analizirali petindvajset evropskih drţav z različno zakonodajno ureditvijo lovnih pravic (drţavna lovna pravica, ali pa vezana na lastništvo zemlje). V raziskavo smo poleg lovnih pravic vključili tudi habitatne, socioekonomske in druge dejavnike, ki bi lahko vplivali na stanje velikih zveri. Ugotovili smo, da habitatna primernost bistveno vpliva na prisotnost velikih zveri ; zelo pomembni sta tudi gostota prebivalstva in prisotnost zavarovanega območja. Kjer so lovne pravice last zasebnikov, ugotavljamo negativen vpliv na prisotnost medveda in volka, ne pa tudi na risa. Sprememba lovne zakonodaje v Sloveniji bi torej utegnila zmanjšati toleranco do velikih zveri s tem pa negativno vplivala na njihovo populacijo. ; Since Slovenia declared independence, the landowners, similarly to other European post-communist countries, want the hunting right to be a property right that is tied to land, as it is the case in many western European countries. In this way, the landowners would have the right to hunt on their land. Our hypothesis was, that it is more difficult to maintain the protected large carnivores (brown bear, wolf and lynx) on areas where landlords have the right to hunt. Such regulations allow the landlords to enjoy greater autonomy there, as well as an ownership status attached to all wild life, including the protected. To examine the effects of hunting rights regulations on the status of the large carnivores, we analyzed a raster environment of 10 % 10 km in twenty-five European countries with different hunting right regulations, where the hunting right is either a property right, or it is regulated by a supreme state body. Additional to hunting rights, other factors were included into the research, such as habitat rights, socio-economic factors, and other that could influence the situation of large carnivores. We found out, that the habitat suitability has the largest influence on the presence of large carnivores, followed by the population density, and the status of a protected area. The presence of the bear and the wolf is lower where the hunting rights are tied to the land. There was no significant impact on the presence of the lynx. A legislation change in Slovenia might therefore decrease the level of tolerance towards large carnivores and have negative influence on their population.

Med pomembnimi mejniki v razvoju evropskega sistema DDV moramo vsekakor omeniti 1. januar 1992, ko so bile odpravljene davčne meje med državami članicami Evropske unije. Če se je do tega datuma dobava blaga v drugo državo članico Evropske unije štela kot izvoz blaga, ki so ga nadzorovali carinski organi, je s tem dnem odpravljen oziroma prepovedan nadaljnji sistematičen nadzor blaga, ki se dobavlja iz ene države v drugo. Carinski organi so izgubili svoje pristojnosti za nadzor tega dela trgovine na notranjem trgu ; obstoječe nadzorne mehanizme so nadomestili novi, pristojnost pa se je prenesla na davčne organe. Del nalog, ki jih je do vstopa Slovenije v Evropsko unijo opravljala carina, je odpadel na davčne zavezance. Ob vstopu Slovenije v Evropsko unijo se je povečala tudi zunanjetrgovinska menjava. Zaradi povečanega poslovanja Slovenije z državami članicami Evropske unije so se začeli pojavljati tristranski posli in posledično tudi verižni posli med večimi udeleženci. Pravi tristranski posli potekajo med tremi udeleženci (pridobitelj, dobavitelj in prejemnik), ki so identificirani za davek na dodano vrednost v svoji državi Evropske unije. Blago poteka med udeleženci v verigi, in sicer od dobavitelja do prejemnika blaga. Pridobitelj nastopa med njima le kot neke vrste posrednik. Ti posli so z davčnega vidika v Zakonu o davku na dodano vrednost posebej urejeni. Problem nastopi pri nepravih tristranskih poslih in verižnih poslih, npr. ko je eden od udeležencev fizična oseba, ko nastopa udeleženec iz tretje države, ko so udeleženi več kot trije davčni zavezanci, itd… V okviru magistrske naloge bom analizirala osnovne značilnosti pravih tristranskih poslov, nepravih tristranskih poslov in verižne posle. Glede na to, da je pri pravih tristranskih poslih določen kraj obdavčitve in pogoji, na osnovi katerih kupec ne obračuna DDV od pridobitve blaga, je potrebno pri nepravih tristranskih poslih in verižnih poslih pred določitvijo kraja in časa nastanka davčne obveznosti ugotoviti, kje je dobavitelj prenesel lastništvo na blagu na pridobitelja in kje mu je izročil blago. Z davčnega vidika so ti posli zelo zahtevni, zato je v Šesti smernici določena posebna ureditev, ki želi te posle poenostaviti in jih obdavčit le enkrat. ; Among the important milestones in the development of the European VAT system, we must certainly mention the January 1, 1992, when fiscal borders between the Member States of the European Union were abolished. If the supply of goods to another Member State of the European Union, to this date counted as export of goods, which were monitored by the customs authorities, from that date, the systematic control of goods, which were supplied from one country to another, vas forbidden. Customs authorities did lose their powers to control this part of the trade in the internal market ; the existing control mechanisms were replaced by new ones ; competence has been transferred to the tax authorities. Parts of the tasks which are to Slovenia's entry into the European Union perform by customs authorities, vas transferred to taxpayer. When Slovenia joined the European Union, it has also increased its foreign trade. Due to the increased Slovenian business with EU Member States, trilateral transactions and, consequently, chain transactions between multiple participants have started to emerge. Real tripartite transactions take place between the three parties (the acquirer, supplier and recipient) who are identified for value added tax in its own European Union country. Goods are transferred between the actors in the chain, from the supplier to the consignee. The acquirer is getting between them only as a sort of agent. These transactions in tax terms are specifically decorated in the Law on Value Added Tax. The problem occurs in the quasi-tripartite transactions and chain transactions, for example when one of the participants is a person, when a participant is from a third country, when they are more than three taxpaying participants, etc. In this master's thesis I will analysed the basic characteristics of real trilateral business, quasi-tripartite business and chain business. Given that the real trilateral engagements have known place of taxation and the conditions, based on which the buyer does not charge VAT on the acquisition of goods, are known, for the quasi-tripartite transactions and chain transactions it is necessary before determining the location of taxation and the time when the tax liabilities arise, to determine where the supplier transferred ownership of the goods to the purchaser and where he handed over the goods. From a tax perspective, these transactions are very complex, fir that the sixth guideline provides a specific regulation, which seeks to simplify this business and be taxed only once.