Suchergebnisse

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.

Magistrska naloga obravnava pomen neprofitnih organizacij pri izboljšanju kvalitete življenja slepih in slabovidnih ter gluhih in naglušnih. S pomočjo različnih definicij sem umestila neprofitne organizacije v družbeni prostor, predstavila njihov izvor in pomen. Slepi in slabovidni ter gluhi in naglušni se lahko vključujejo v družbo in na trg dela, vendar pri tem zaradi svoje oviranosti potrebujejo pomoč. Posebej sem se osredotočila na dve neprofitni organizaciji, in sicer na Zvezo društev slepih in slabovidnih Slovenije ter Zvezo društev gluhih in naglušnih Slovenije. Obravnavala in opredelila sem programe, ki jih izvajata organizaciji v javnem interesu. V nadaljevanju empirični del vsebuje primerjavo programov med organizacijama. Pri tem sem si zastavila dve raziskovalni vprašanji. Pri prvem vprašanju sem ugotavljala ''Kakšne so podobnosti in razlike med programi?'' Odgovor na to vprašanje sem izoblikovala na osnovi analize vsebine programov. V drugem raziskovalnem vprašanju sem ugotavljala kako storitve, ki jih imajo programi vplivajo na kakovost življenja slepih in slabovidnih ter gluhih in naglušnih. Odgovor na to vprašanje sem pridobila z intervjuji. Zaslediti je kar nekaj skupnih značilnosti med programi, vendar so tudi razlike. Obe organizaciji imata specifične programe glede na prilagojenost ciljnim skupinam. S pomočjo intervjujev z uporabniki programov sem ugotovila, da programi pomembno vplivajo na izboljšanje kvalitete življenja omenjenih ranljivih skupin. V zaključnem delu sem na podlagi analize vsebine programov in izkušenj uporabnikov oblikovala priporočila. ; This master's thesis deals with the importance of non-profit organizations in improving the quality of life of blind and partially sighted people, the deaf and hearing sighted people. Here, non-profit organizations were put into social spaces through various definitions and I will also present the origin and significance of the non-profit sector. The blind and the partially sighted, the deaf and hearing sighted can be involved in society and the labour market, but require help due to their disabilities. I specifically focused on two non-profit organizations, namely, the Union of the Blind and Partially Sighted of Slovenia and the Union of the Deaf and Hearing Sighted of Slovenia. I discussed and defined the programmes, which are implemented by organizations in the public interest. The following master's thesis contains a comparison of the programmes between the organizations. I developed two research questions. The first was defined as, ''What are the common characteristics and differences between the programmes in the organizations?''. I developed the answer to this question based on an analysis of the programme content. For the second research question, I determined how the services and the programs influence the quality of life of the blind and partially sighted, the deaf and the hearing sighted. I came to my conclusions through a number of interviews. There are quite a few common features to follow but there are also certain differences. Both organizations have specific programmes with regards to adjustments in such vulnerable groups. Through interviews with the programme users, the empirical part shows that such programmes influence the improvement of the quality of life of these vulnerable groups. In conclusion, I also made recommendations based on an analysis of the content of the programmes and user experiences.

Organizacije morajo zaradi vse večje konkurence in prostega nastopa na trgu stremeti k čim večji tržni prednosti oziroma prepoznavnosti in uspešnosti, ne glede na področje poslovanja. To velja tudi za neprofitne organizacije, ki svojemu neprofitnemu poslanstvu profitno sledijo in ga neprofitno uresničujejo. Med neprofitne organizacije spada tudi Obrtno-podjetniška zbornica Slovenije, ki v slovenskem prostoru deluje že 47 let in je nastala na podlagi skupnih interesov takratnih obrtnikov zaradi omejevanja države pri razvoju obrti in dandanes predstavlja obrtno-zbornični sistem. V teoretičnem delu smo na kratko predstavili neprofitne organizacije, management neprofitnih organizacij in njegove temeljne funkcije. V nadaljevanju smo obravnavali in opredelili strategijo, vizijo in poslanstvo, ki je vodilo delovanja vseh organizacij, še posebej pa neprofitnih, ki ne obstajajo zaradi ustvarjanja dobička, ampak zaradi uresničevanja skupnih interesov določenih skupin. Pravilno postavljeni cilji so vodilo za uresničevanje strategije, izvrševanja poslanstva in sledenje viziji neprofitne organizacije. Ker neprofitne organizacije večinoma delujejo na storitvenem področju, smo opredelili storitve, zagotavljanje njihove kakovosti in merjenje. V nadaljevanju smo na kratko opredelili človeške vire, saj so zaposleni najpomembnejši kapital v vseh storitvenih organizacijah, v neprofitnih organizacijah pa predstavljajo edini kapital, s katerim razpolagajo takšne organizacije. V tretjem poglavju smo predstavili delovanje zborničnega sistema v Evropski uniji in njegovega evropskega združenja ter primerjali podobne zbornične sisteme v državah EU s slovenskim obrtno-zborničnim modelom ter ugotovili podobnosti in razlikovanja v njih. Opisali smo tudi podporno podjetniško okolje v Sloveniji, katerega del je tudi Obrtno-podjetniška zbornica Slovenije in njene območne zbornice in smo ga v magistrski nalogi podrobno obravnavali. V raziskovalnem delu magistrske naloge smo poleg nekaterih socio-demografskih podatkov in vprašanj o delovanju obrtno-zborničnega sistema preverjali raziskovalne hipoteze, ki se nanašajo predvsem na ugotavljanje zadovoljstva zaposlenih in uspešnost delovanja obrtno-zborničnega sistema. Naredili smo tudi SWOT analizo obrtno-zborničnega sistema. Rezultati raziskave kažejo, da zaposleni v obrtno-zborničnem sistemu ne kažejo izrazitega zadovoljstva oziroma nezadovoljstva glede delovanja le-tega. A večina zaposlenih se strinja, da bi ta lahko deloval bolje, saj ima ustrezno usposobljen strokovni kader v območnih zbornicah in dobro svetovalno službo v krovni organizaciji. Primeri dobre prakse v drugih državah EU so pokazali, da ni popolnoma primerljivega modela, ki bi bil enak slovenskemu obrtno-zborničnemu sistemu, še najbližja in najbolj podobna sta javnopravna sistema zbornic v Nemčiji in na Hrvaškem. V zaključku naloge smo na podlagi izhodišč raziskave, primerjave nekaterih zborničnih sistemov in SWOT analize podali predloge za izboljšanje delovanja obrtno-zborničnega sistema, ki so smernice za zaposlene in vodstvo obrtno-zborničnega sistema. ; Due to increasing competition and free market entry, organizations must strive for the largest possible market advantage or recognisability and performance, irrespective of the area of operation. This also applies to non-profit organizations, which follow their non-profit mission in a profit manner and realize it in a non-profit way. Chamber of Craft and Small Business of Slovenia is also a non-profit organization, which has been operating in the Slovenian space already for 47 years and it was established on the basis of common interests of craftsmen of that time and because of the limitations of the state in the development of crafts. In the theoretical part we presented non-profit organizations in short, the management of non-profit organizations and their basic functions. Further on we addressed and defined the strategy, the vision and the mission, which are guides for the operation of all organizations, especially the non-profit ones, which do not exist to make profit but due to the realization of common interests of certain groups. Properly set goals (short-term or long-term) are guides for the implementation of the strategy, the implementation of the mission and the pursuance of the vision of a non-profit organization. Since non-profit organizations operate mainly in the service sector, we have defined services, their quality assurance and measuring. In the continuation we defined human resources in short because employees are the most important asset in all service organizations, and in non-profit organizations they represent the only asset of such an organization. In the third chapter, we briefly presented the operation of the chamber system in the European Union and its European associations, and we compared similar chamber systems in the EU countries with the Slovenian craft chamber model and we established their similarities and differences. Within this part we briefly described the supportive business environment in Slovenia, a part of which is also the Chamber of Craft and Small Business of Slovenia and its regional units – regional chambers of craft and small business. In the continuation we discussed and described the craft chamber system in Slovenia in detail. In the research part we verified research hypotheses, beside certain socio-demographic data and some current questions about the operation of the craft chamber system, we made a SWOT analysis with which we defined the strengths and weaknesses of the craft chamber system as an organization, and threats and opportunities that the craft chamber system has in the external business environment. We have established that the employees in the craft chamber system are not satisfied nor dissatisfied with the system's operation, but the majority of employees agree that it could function better as it has well-versed professional staff in regional chambers of craft and small business and good counselling service in the umbrella organization. Good practice cases in other EU countries have shown that there is no completely identical case that would be the same as the Slovenian craft chamber system ; however, the closest and the most similar are the public-law systems of chambers in Germany and Croatia. In the conclusion of the thesis, we made proposals to improve the operation of the craft chamber system, which are guidelines for the employees and the management of the craft chamber system on the basis of the research, system comparison and SWOT analysis.

Dementia – a reason for deinstitutionalisation

Dementia is often the ultimate argument for the need of institutions. However, dementia is not a "disease" that would need an institutional care, and institutions are not an environment of decisive advantage, and the placement in an institution is not the result of a "deterioration" of the state – it is a consequence of the discontinuity of the system, the lack of intensive services in the community, the "drama of institutionalisation" accompanied by reification of human beings and encouraged by the quest for profit. Quite the contrary, institutions can be described as a "machine of oblivion", a foundation of alienation, passivation and intensification of the very difficulties that are usually attributed to the disease process. On the basis of this critique, the author sketches specific elements of deinstitutionalisation in the case of dementia and proposes a heuristic theorem for the research and action in this field. The transition to the community means transforming the modelling of dementia, providing a safe space, adequate intensity of support, a conjunction of informal care and professional interventions, enabling alternative subjectivity and new solidarity. Research and action in the field of dementia should stem from the life-world of so labelled people, and transversely address the variety of plateaus of action. It should focus on the equally transversal phenomena of supplanting the loss of subjectivity and territorial insertion, while also addressing the more fundamental issues of the bifurcation of contemplative and action identity.

Razvoj človeških virov je bistvenega pomena pri doseganju uspeha za katero koli vrsto organizacije: profitne, javne ali civilne. Stanje civilne družbe je odvisno od okolja, tj. habitata, v katerem deluje. Cilj magistrske naloge je raziskati zavzetost zaposlenih v civilni družbi na Hrvaškem. V vsaki državi je sektor civilne družbe različen in se sooča s posebnimi izzivi. Sektor civilne družbe na Hrvaškem je še vedno v zgodnjih fazah razvoja in je pogosto povezan s podhranjenostjo s človeškimi viri. Mnoge civilnodružbene organizacije na Hrvaškem v celoti temeljijo na prostovoljnem delu. V nalogi smo se osredotočili na hrvaške civilno-družbene organizacije, ki imajo zaposlene. Teza je bila izbrana na podlagi vse več literature, ki se ukvarja z zavzetostjo zaposlenih v kontekstu razvoja civilne družbe. Izbran raziskovalni pristop je kombinacija kvantitativne (anketa) in kvalitativne (delno strukturiran intervju) metode. Intervjuji so bili uporabljeni kot dopolnitev k opravljenim anketam. Ključne ugotovitve kažejo, da so ne glede na finančno nestabilnost in nagnjenost k izgorelosti zaposleni v civilnodružbenih organizacijah na Hrvaškem relativno visoko zavzeti. ; The development of human resources is paramount in achieving success for any type of an organization: profit, public or the civil one. The state of the civil society is dependent on the surrounding context i.e. habitat in which it is operating. This paper aims to zoom into EE in the civil society in Croatia. The civil society sector is different in every country and it is facing unique challenges. In Croatia, the civil society is in its early phase of development, and is characterized by being under-capacitated, especially regarding its human resources. Many CSOs (in Croatia) are completely based on voluntary work. In this paper we have focused on Croatian CSOs that have employees. The thesis has been chosen based on the growing amount of literature on the topic of EE in context to the developing civil society. The research methods that have been used are a combination of the qualitative (the survey) and the quantitative (the semi-structured interviews) method. The interviews have been used as an addition to the surveys rendered. The main findings indicate that the employees in the civil society in Croatia, in spite of the financial instability and the burnout connected to their working environment, demonstrate relatively high engagement.

Raziskovalno delo se ukvarja s problemom neobjektivnosti ter vse večjega števila napak, ki jih delajo bonitetne agencije. Še posebej pozorni bomo na tri največje agencije na svetu, to so: S&P, Moody's ter Fitch, ki skupaj zavzemajo več kot 95% celotnega bonitetnega trga. Podrobneje si bomo ogledali pretekle finančne/gospodarske krize in napačno vrednotenje ameriških propadlih koncernov. Napačne bonitetne ocene, ki so prenizke ali previsoke, imajo velik vpliv na določene, za državo zelo pomembne, parametre. Višjo bonitetno oceno kot dobi država, po nižjih stroški se bo lahko zadolževala in obratno. Do neobjektivnosti pri vrednotenju pride iz večih razlogov. Najpogostejši razlog je profitni motiv agencij, ki privede do konflikta interesov. Agencije v veliki večini poslujejo po poslovnem modelu "izdajatelj plača", kar pomeni, da je naročnik in plačnik ocene, izdajatelj vrednostnega papirja. Ker agencije plača nekdo, kogar morajo objektivno oceniti, prihaja do konflikta interesov, saj so v osnovi agencije profitne institucije, ki poslujejo z enormno visokimi dobički. Problem se nahaja tudi v skoncentriranosti agencij na območju Združenih držav Amerike in zelo omejenem številu agencij, kar priča o oligopliji ter pomanjkanju konkurence. V zgodovini se je pojavilo veliko primerov, v katerih so bonitetne agencije storile hude napake in te napake so nosile posledice. Ugotovimo pa lahko tudi, da agencije niso znale niti pravočasno predvideti prihajajočih finančnih kriz in pred njimi posvariti. ; This research work deals with the problem of the lack of objectivity and a growing number of errors made by the credit rating agencies. Particular attention will be given to the three largest agencies in the world, namely: S&P, Moody's and Fitch, which together occupy more than 95% of the total credit market share. We will analyse this against several practical examples of past financial crises as well as defaulting of major US corporations such as Enron, Lehman Brothers, AIG and others. Misratings, whether too low or too high, have a significant impact on certain important parameters of a given country. The higher the rating a country gets, the lower its cost of borrowing will be, and vice versa. The lack of objectivity in the evaluation process occurs for several reasons. Most commonly, the reason is the profit motive of the agencies, which leads to a conflict of interest. Agencies in the vast majority operate on a business model following the "issuer pays" principle, which means that the client and payer of the ratings is the issuer of the security. Since the agencies get paid by someone whom they should objectively evaluate, this creates a conflict of interests, given the fact that they are essentially profitable institutions with enormously high earnings. Additional problem lies in the high concentration of agencies in the territory of the United States as well as in the limited number of operating agencies on a whole, reflecting the oligopoly of the markert and a severe lack of competition. There are a lot of historical examples in which credit rating agencies committed serious errors which carried consequences. We can also conclude, that the agencies have failed to accuretely anticipate and warn of the upcoming financial crises.

Trgovina z orožjem za marsikatere države in podjetja pomeni velik vir zaslužka. Problem je v tem, ker poleg zakonitega trga z orožjem, obstajata tudi sivi in črni trg. Zato je pomembno, da se vzpostavi celovit in učinkovit nadzor nad trgovino z orožjem. Že od leta 1978 se v resolucijah Generalne skupščine Združenih narodov omenja potreba po pogajanjih glede omejitve mednarodnih prenosov konvencionalnega orožja. Šestintrideset let pozneje je začela veljati prva mednarodna pogodba, ki celovito ureja mednarodno trgovino s konvencionalnim orožjem, Pogodba o trgovini z orožjem (PTO). V procesu nastajanja pogodbe so ves čas sodelovale tudi nevladne organizacije, saj je za vzpostavitev učinkovitega mednarodnopravnega instrumenta pomembno sodelovanje med državami in civilno družbo. PTO je tudi prva mednarodna pogodba, ki ureja prenos osebnega in lahkega orožja. Ravno slednje zaradi svojih lastnosti (enostavno za uporabo, prenosljivost, dolgotrajnost, lahka dostopnost širšemu krogu ljudi) povzroča trpljenje mnogih ljudi. Določbe PTO pa ne posegajo v že urejen sistem pridobivanja orožja, ki velja za športne strelce, lovce in zbiratelje orožja. PTO oboroževanja ne prepoveduje, saj spoštuje pravico vsake države do samoobrambe, temveč le vzpostavlja večjo preglednost nad trgovanjem s konvencionalnim orožjem med državami pogodbenicami. Posebnost PTO je izvajanje po metodi korak po korak, kar omogoča njeno postopno uveljavitev in prilagoditev njenega izvajanja dejanskim razmeram. Učinkovito izvedbo PTO preprečuje nesistematična ureditev kategorij konvencionalnega orožja, streliva in minsko-eksplozivnih sredstev, delov in sestavnih delov orožja, dejavnosti prenosa in neurejenost nadzora nad trgovino s stroji in materiali, ki omogočajo izdelavo orožja in streliva. PTO tudi ne vzpostavlja učinkovitega sistema sankcij za države, ki kršijo pogodbene obveznosti. ; Arms trade has been a large source of profit for various countries and companies. The major problem is that beside legal arms industry there exists grey and black markets. It is thus very important to set up a complete and efficient control of the arms trade. Ever since 1978, The General Assembly of the United Nations in its resolutions has emphasised the need to reach agreements on limiting the international transfer of conventional weapons. Thirty-six years later, the first international treaty that entirely regulates conventional arms trade entered into force. The Arms Trade Treaty (ATT) thus came into effect. Many non-governmental organisations were also engaged in the process of treaty making, since the establishment of the efficient international legal instruments required the cooperative efforts of countries as well as civil societies. The ATT is the first international treaty regulating the transfer of small arms and light weapons. The latter is the one whose features (easy to use, mobility, durability and easy access to a wider public) cause suffering to many people. The rules and regulations of the ATT do not interfere with the already established system of weapon acquisition that is valid for sports marksmen, hunters and weapons collectors. The ATT do not ban armaments, since each country has a legal right to self-defense. Its aim is to establish better transparency over the conventional arms trade among the states parties. The distinctive feature of the ATT is a step-by-step method, and in this way the treaty is gradually enforced and its implementation adapted for actual situations. Nevertheless, the efficient enforcement of the ATT is prevented by the non-systematic regulation of conventional arms, ammunition, munitions, as well as of parts and components of weapons. The arms transfer activities, the non-systematic monitoring of machine and material commerce that enable arms and ammunition production are also the factors that prevent the implementation of the treaty. The ATT do not establish an efficient system of sanctions against states that violate contractual obligations.