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Uveljavljanje pravice do znižanega plačila vrtca je postopek, ki staršem omogoča finančno razbremenitev ob vpisu otrok v program predšolske vzgoje. Pri tem morajo upoštevati določena navodila, pristojni organi pa so zadolženi za preverjanje resničnosti vlog. Namen diplomskega dela je opisati postopek uveljavljanja pravice do znižanega plačila vrtca in opredeliti možne težave, ki se lahko pojavijo. Z raziskovalnimi vprašanji sem preverila, kako podrobno je urejen postopek, na kakšen način pristojni organi ugotavljajo materialni položaj vlagateljev in kakšne so razlike med postopkom v Sloveniji in Avstriji. Za odgovore na raziskovalna vprašanja sem uporabila deskriptivno metodo, s katero sem opisala splošne pojme. Z metodo intervjuja pa sem poizvedela, kako jasen je postopek vlagateljem in kaj vse morajo pri izdaji odločbe natančno upoštevati. Uporabila sem tudi komparativno metodo, s katero sem primerjala sistema med Avstrijo in Slovenijo. Ugotovila sem, da o pravici do znižanega plačila vrtca odloča pristojni center za socialno delo, upravičenost pa je odvisna od materialnega položaja vlagatelja in oseb, s katerimi živi. Podatke pristojni organi pridobijo iz določenih virov podatkov davčnega organa (npr. odločba o odmeri dohodnine). Staršem je postopek večinoma jasen, saj imajo na voljo informacije tudi preko spleta. Težave se lahko pojavijo le pri nepopolno izpolnjenih vlogah in posledičnega podaljšanja postopka. Raziskava je pokazala tudi, da morajo v Sloveniji starši plačati določeni odstotek cene programa glede na ugotovljene dohodke, v Avstriji pa je predšolska vzgoja brezplačna in obvezna za otroke v letu pred vstopom v osnovno šolo. Diplomsko delo bo koristno za nadaljnje raziskave na tem področju, saj predšolska vzgoja predstavlja pomemben del izobraževanja. Država bi morala poskrbeti, da je dostopna vsem otrokom. Prav tako bi bilo smiselno uvesti enoten način pridobitve podatkov o dohodkih vlagateljev ne glede na kraj bivanja. V Sloveniji pa bi bilo potrebno poiskati primeren način, s katerim bi razbremenili strošek za starše in s tem povečali vpis otrok v programe predšolske vzgoje. Exercising the right to a reduced kindergarten payment is a procedure that enables parent’s financial relief upon enrolment of their children in the preschool educational program. They have to follow specific guidelines and the competent authorities are in charge of the applications' verification. The purpose of this thesis was to describe the procedure of exercising the right to a reduced kindergarten payment and define possible problems that individuals might encounter. With research questions, I wanted to find out how precisely the procedure is described, how the competent authorities determine the parent's material position and the differences in the procedures between Slovenia and Austria. I used the descriptive method, with which I described general concepts. In the interview, I found out how comprehensible the procedure is for the applicants. In addition, I discovered which problems most likely occur in the process of determining parents' assets. I also used the comparative method to differentiate the systems between Austria and Slovenia. I found out that the Centre for Social Work is the one that decides the right to a reduced kindergarten payment. Eligibility, however, depends on the material situation of the applicants and the people with whom they live. The official body acquires the data from specific resources of the tax authorities. The parents mostly understand the procedure as they have information on the website. The problems can occur in incompleted applications and the consequent extension of the process. The research also showed that parents in Slovenia have to pay a certain percentage of the total program fee according to their regular income. Whilst in Austria, preschool education is free and obligatory for children in the year before entering school. The thesis will benefit further research in this area because preschool education represents an essential part of education. It would also make sense to introduce a uniform way of obtaining data on investors' income regardless of their place of residence. The country itself should make preschool available for all children. In Slovenia, they should find an appropriate way to ease the financial burden of the parents and increase the enrolment of children in the programs of preschool education.

Davek na dediščine in darila je eden najstarejših davkov, saj obstajajo podatki, ki pravijo, da se je pobiral že v starem Egiptu. V Sloveniji prav tako kot v večini držav po svetu obdavčitev prejema dediščin in daril ureja isti zakon. Ureja ga Zakon o davku na dediščine in darila, ki je začel veljati 1. januarja 2007. Ta zakon razveljavlja prejšnjo ureditev obdavčitve dediščin in daril, ki jo je urejal Zakon o davku občanov. V diplomskem seminarju smo najprej predstavili splošne značilnosti davka na dediščine in darila ter njegov zgodovinski razvoj. V nadaljevanju smo podrobneje opisali, kaj je predmet obdavčitve, kdo je davčni zavezanec, kakšna je davčna osnova, kdaj smo davka oproščeni ali olajšani, komu davek pripada in kakšne so davčne stopnje. Vključili smo tudi primerjavo davčnih prihodkov na dediščine in darila z vsemi prihodki v bilanci proračunov občin od leta 1992 do leta 2016. Nadaljevali smo s primerjavo davka na dediščine in darila v Sloveniji z drugimi članicami Evropske unije. Diplomski seminar smo zaključili s sklepnim delom, v katerega smo vključili sklepne misli in povzeli osnovne ugotovitve. The inheritance and gift tax is one of the oldest taxes, as the data says it was already picked up in the ancient Egypt. In Slovenia, as in most countries around the world, the taxation of inheritance and gifts is governed by the same law The Inheritance and Gift Tax Act, which entered into force on 1 January 2007. This law repeals the previous system of inheritance and gift taxation that was regulated by the Citizens' Tax Act. In diploma seminar we first presented the general characteristics of the inheritance and gift tax and its historical development. Furthermore, we described in more detail what is the subject of taxation, who is the taxpayer, what is the tax base, when we are exempted of facilitated of tax payment, to whom the tax belongs to and what are the tax rates. We also included the comparison of inheritance and gift tax revenues with all the revenues in the balance of municipal budgets from 1992 to 2016. We continued with the comparison of the tax in Slovenia with other members of the European Union. We completed the diploma seminar with the final part, in which we included the concluding thoughts and summarized the basic findings.

Obvladovanje fizičnega premoženja predstavljamo kot področje, ki lahko organizacijam nudi pomoč pri pomoč pri izboljšanju učinkovitosti in uspešnosti poslovanja. Namen diplomskega dela je bilo analizirati izvajanje aktivnosti obvladovanja fizičnega premoženja na primeru podjetja KZ – Metlika. Teoretičen del obravnava področje obvladovanja fizičnega premoženja. Predstavljeni so glavni elementi omenjenega področja. Diplomsko delo obsega tudi prikaz standardizacije na obravnavanem področju ter izpostavlja nekatere smernice na področju obvladovanja fizičnega premoženja. Za pridobitev podatkov je bila izvedena študija primera. Namen študije primera je bila analiza obstoječega stanja na področju izvajanja aktivnosti obvladovanja fizičnega premoženja. Intervju je bil izveden z vnaprej pripravljenim vprašalnikom. Analiza obstoječega stanja nam je pokazala, da se zaposleni v podjetju zavedajo pomembnosti izvajanja aktivnosti obvladovanja fizičnega premoženja. Ugotovitve tudi kažejo, da so glavni dejavniki, ki ovirajo učinkovito vpeljavo aktivnosti obvladovanja fizičnega premoženja, glede na mnenje zaposlenih v podjetju, porast dokumentacije in birokracije ter pomanjkanje človeških virov. Diplomsko delo tudi podaja predloge za izboljšavo na področju obvladovanja fizičnega premoženja. We presented the management of physical assets as an area that can help organizations to improve the efficiency and effectiveness of operations. The purpose of the theses was therefore to analyze the implementation of physical assets on the example of company KZ- Metlika. The theoretical part of the theases dealt with the field of physical asset managment, for which we presented the main elements of it. We also included the presentation of standardization and highlighted some guidelines in the field of physical assest management. In order to obtain the data, we conducted a case study. The purpose of which was to analyze the existing situation in the area of physical asset management activity. In order to conduct the case study we used a pre-prepared questionnaire. By analyzing the existing situation, we concluded that the employees in the company are aware of the importance of implementing the physical asset management activity. As part of the analysis, it was also shown that the main factors that impede the effective introduction are the opinion of the company's employees, increased documentation and bureaucracy and lack of human resources. As part of the theses we also presented a proposal for improving the field of physical asset management.

In recent years, the presence of certain assets, e.g. shares, immovable property or business shares, the owner or the holder of which no longer exists, can be identified in business practice. When the holder ceases to exist, he loses his legal personality and thus the ability to be the holder of rights and obligations in legal relationships. This article analyses legal regulation on the winding up of companies, in which the author sets out to answer the question of what leads to such unusual situations in practice. The winding up procedure should in fact resolve all legal relationships of those participating in a company. However, problems arise when cancelling a company from the court register without liquidation. Additionally, Slovenian Constitutional Court just recently found parts of the regulation of this procedure unconstitutional. The author offers a possible solution to the dilemma of how to transfer assets without a legal holder to a new holder or how to otherwise resolve the still existing legal relationships within the wound up company.

Najpomembnejša premoženjskopravna posledica sklenitve zakonske zveze v Republiki Sloveniji je nastanek skupnega premoženja zakoncev. Sestavljajo ga premoženjske pravice, ki so bile pridobljene z delom ali odplačno v času trajanja zakonske zveze in življenjske skupnosti zakoncev. Slovenska ureditev je do nedavnega določala obligatoren premoženjski režim, po katerem je nastanek skupnega premoženja neodvisen od volje strank in nastane ipso iure. Pravni strokovnjaki so že leta opozarjali na neustreznost slovenske ureditve. Načeli avtonomije volje pogodbenih strank ter dispozitivnost pravnih norm namreč nista imeli zadostne veljave. Z novim Družinskim zakonikom je spremenjena ureditev premoženjskih razmerij med zakoncema, saj imata zakonca sedaj možnost dogovora o svojem premoženjskem režimu, ki ga določita v pogodbi o ureditvi premoženjskopravnih razmerij. Namen novega pogodbenega instituta je zakoncema omogočiti ureditev premoženjskopravnih razmerij tako glede premoženja, ki sta ga že prinesla v zakon, kot tudi glede premoženja, ki ga bosta v času zakonske zveze ustvarila skupaj. Skladno z načelom avtonomije lahko vsebino njunega premoženjskega režima načeloma prosto oblikujeta. Meje pogodbene svobode predstavljajo kogentne norme, javnopravni red in morala. Pogodba o ureditvi premoženjskih razmerij mora biti sklenjena v obliki notarskega zapisa. V primeru neobstoja tovrstne pogodbe ali neizpolnitvi pogoja zahtevane obličnosti pogodbe, se premoženjski režim med zakoncema presoja po zakonskih določbah, in med zakoncema tako veljajo pravila zakonitega premoženjskega režima. The most important property-legal consequence of the conclusion of a marriage in the Republic of Slovenia is the creation of joint assets of spouses. Joint assets are defined as the collection of all property rights which were acquired through labour or onerously during a marriage and the living community. Until recently the Slovene regime has determined the obligatory property regime, according to which the formation of joint assets is independent of the will of the parties and is created ipso iure. For years, legal experts have warned about the unsuitability of the Slovenian legislation. The principles of the autonomy of the will of the contracting parties and the disposition of legal norms did not have sufficient effect. The new Family Code amended the regulation of property relations between spouses. Now they have the possibility of agreeing on their property regimes, which they determine in the contract on the regulation of property relations. The purpose of the new contract institute is to enable the spouses to regulate property relations, both in terms of the property they have already introduced into the marriage, as well as the property that they will jointly create at the time of marriage. In accordance with the principle of autonomy, the content of their property regimes can in principle be freely formulated. The limits of contractual freedom are cogent norms, public order and morality. In the absence of such a contract, the property regime between the spouses is judged according to the legal provisions. The contract on the regulation of property relations must be concluded in the form of a notarial record. The obligatory property regime will thus apply to those spouses who decide not to regulate their mutual relations in accordance with their own wishes, and they do not conclude a contract on the regulation of property relations. The legal regime between the spouses is used in the absence of such contracts or non-fulfillment of the condition of the required formality of the contract.

V diplomskem delu sta predstavljena davek od premoženja in nadomestilo za uporabo stavbnega zemljišča v Sloveniji ter primerjava zgoraj navedenih davkov z drugimi državami. Pri pripravi diplomskega dela sem uporabila opisne oziroma deskriptivne metode domače in tuje literature, različnih člankov ter spletnih strani posameznih držav, ki sem jih predstavila in primerjala. V zadnjem delu sem uporabila komparativno metodo, s katero sem primerjala pridobljene podatke za slovenske občine. Izbrane države poznajo davek na nepremičnine, se pa v vsaki državi pogoji nekoliko spreminjajo. Pri primerjavi podatkov med slovenskimi občinami je bilo opaziti nesorazmerje med številom prebivalstva in pobranim nadomestilom za uporabo stavbnega zemljišča v posameznih občinah. S pomočjo rezultatov te primerjave bi lahko katera od slovenskih občin ugotovila, da ima še nekaj rezerve pri pobiranju prihodkov s primernimi spremembami odloka o nadomestilu za uporabo stavbnega zemljišča. Kljub vsemu pa lahko povišanje nadomestila za uporabo stavbnega zemljišča povzroči precejšnje nezadovoljstvo med prebivalci v posameznih občinah. The thesis presents property tax and compensation for the use of building land in Slovenia. There is also comparison of the above taxes to those from other countries. In the preparation of the thesis I used descriptive or descriptive methods of domestic and foreign literature. From various articles, websites of individual countries which I then presented and compared. In the last part I used a comparative method, in which the data obtained about assorted Slovenian municipalities was compared. All the selected countries have their own version of property tax, the conditions do vary a bit between them. When comparing data between Slovenian municipalities the disproportion between the population and collected compensation, for the use of building land in the individual municipalities, was evident. With the results of the comparison some of the Slovenian municipalities could find that they still have some reserves to increase revenues through appropriate amendments to the decree on compensation for the use of building land. Regardless, the increase of compensation for the use of land could be trigger for dissatisfaction among people in the individual municipalities.

Sistemske varnostne ključavnice sodijo med ključne elemente mehanske zaščite premoženja. Nepooblaščenim osebam preprečujejo ali otežujejo vstop v stanovanja, hiše, podjetja in ostale objekte, v katere nimajo pravice vstopati. Njihov ključni element je varnost. »Nekateri varnost kot dobrino posameznika uvrščajo takoj za fiziološkimi potrebami« (Bučar,1997, po Čas, 2006:28). Ta varnost se nanaša na varnost premičnega premoženja posameznikov in podjetij ter varnost pomembnih podatkov, do katerih nepridipravi lahko pridejo in s tem povzročijo ogromno škodo posameznikom in podjetjem. Poleg varnosti pred vlomom in hitrim odpiranjem oziroma zapiranjem v izrednih razmerah je zelo pomemben element sistemskih varnostnih ključavnic praktičnost oziroma funkcionalnost. Funkcionalnost izhaja iz tega, da lahko z enim ključem odpiramo več ključavnic na različnih objektih in različnih lokacijah. Tretji in zelo pomemben element sistemskih varnostnih ključavnic je varnostna stopnja. Od navadnih ključavnic se razlikujejo po številnih zaščitnih elementih, ki onemogočajo vrtanje, lomljenje, kopiranje, vlamljanje z vlomilskimi orodji, izdelujejo pa jih le pooblaščena in strokovna podjetja. Vlomilska orodja so vsako leto boljša in zato učinkovitejša. Za vlomilce je zelo pomembno, da v čim krajšem času onesposobijo ključavnico, vstopijo v objekt in dokončajo svoje dejanje. Proizvajalci sistemskih varnostnih ključavnic spremljajo dogajanje na področju premoženjske kriminalitete. Ključavnice izboljšujejo in svoje zaščitne elemente posodabljajo skladno z vlomilskimi metodami in vlomilskim orodjem. Pri izbiri sistemskih varnostnih ključavnicah se posamezniki in podjetja odločajo na podlagi ocene ogroženosti med kvaliteto ponudbe in ceno sistemskih varnostnih ključavnic. Povezava med ceno in kvaliteto je pogosta. Z uvedbo razvrščanja cilindričnih varnostnih ključavnic v varnostne razrede je cena odvisna od varnostne stopnje ter zagotavlja kupcu lažjo izbiro in nakup. System security locks are key elements in the mechanical protection of properties. They prevent or make the entry into the apartments, houses, businesses and other facilities more difficult to unauthorised persons. Their key element is security. »Some people categorize security as a commodity of an individual immediately after physiological needs« (Bučar, 1997, according to Cas, 2006: 28). This security refers to the security of movable property of individuals and companies as well as important safety information to which the villains can come, thereby causing enormous damage to individuals and businesses. In addition to security against break-ins and quick opening and closing in emergency situations, another very important elements of system security locks are practicality and functionality the same key may open number of locks in different buildings on different locations.The third and very important element of system security locks is security level. System security locks and ordinary locks vary in a number of security features that prevent drillig, fracturing, copying, and breaking in with burglar tools. These locks are manufactured by authorized and professional companies only. Burglary tools are getting better and more efficient every year. It is very important for burglars to disable a lock, enter the building, and finalize their action as soon as possible. Manufacturers of system security locks monitor developments in the area of property crime. They improve locks and update their security features in accordance with the burglar methods and burglar tools. When purchasing a system security locks, individuals and companies usualy decide on the basis of threat assesment, quality and its price. The connection between price and quality is quite common.With the introduction of the cylinder safety locks classification, the price depends on its security levels, which gives the customer and easier selection and purchase.

V nalogi je predstavljena povezava med načini vrednotenja nepremičninskih pravic in izdelanimi ter izdanimi energetskimi izkaznicami stavb v Republiki Sloveniji. Poseben poudarek pri samem procesu ocenjevanja vrednosti se nanaša na pazljivost uporabe podatkov predstavljenih v energetskih izkaznicah. Izvedena je bila analiza primerljivosti dveh z zakonodajo predpisanih tipih energetskih izkaznic na konkretnih primerih. Obveznost pridobitve energetske izkaznice v postopku prodaje ali oddaje nepremičnine je v svojem bistvu pomoč bodočemu kupcu ali najemniku stavbe pri odločitvi o nakupu/najemu. S pomočjo energetske izkaznice potencialni kupec dobi nekatere informacije o energijskih lastnostih stavbe. Vrednotenje nepremičnin je kompleksnejše delo, ki mora biti interdisciplinarno, kar pomeni, da mora biti ocenjevalec vrednosti med drugim osredotočen tudi na energijske lastnosti ocenjevane nepremičnine. Pri tem bi mu naj bila v pomoč tudi energetska izkaznica stavbe, ki jo ocenjuje. Ali je energetska izkaznica kot javna listina lahko ocenjevalcu vrednosti v pomoč, ali je sistem vpeljave energetskih izkaznic v slovenski prostor dosegel svoj namen in je pri tem v strokovno pomoč še drugim deležnikom na trgu, je med drugim predmet ugotavljanja pričujoče naloge. My master’s thesis is aimed at presenting the connection between the methods of immovable property rights valuation and elaborated as well as issued Energy Performance Certificates of buildings in the Republic of Slovenia. However, special attention concerning the valuation process is paid to the careful usage of data included in Energy Performance Certificates. Moreover, the analysis comparing two types of Energy Performance Certificates specified by law was carried out using specific examples. The obligation to gain an Energy Performance Certificate when intending to sell or rent a real estate is essentially considered as a help for potential buyers or tenants when they decide to purchase or rent. With the help of the Energy Performance Certificate a potential buyer is given some information of energy performance of the building. Real estate appraisal is a complex interdisciplinary job which means that additionally an assessor has to be focused on the energy performance of the real estate and the Energy Performance Certificate of the building being assessed is helpful. Furthermore, my master’s thesis is aimed at researching whether the Energy Performance Certificate as a public certificate is helpful to the assessors, whether the system of the Energy Performance Certificate introduction in Slovenia has reached its goal and if it is useful for other expert participants on the Slovenian market.

V nalogi obravnavamo premoženjski interes, pri tem pa se posebej posvečamo proučevanju smiselnosti pogodbe o zavarovanju gospodarskih živali. Primerjali bomo akademsko stališče glede na aktualne ponudnike zavarovanja v Sloveniji, pri tem pa se bomo osredotočili na osnovna in razširitvena kritja. V pomoč nam bo tudi sistem sofinanciranja zavarovalne premije Ministrstva za kmetijstvo, gozdarstvo in prehrano Republike Slovenije. Če se zavežemo in sklenemo zavarovalno pogodbo z enim od ponudnikom zavarovanja, je dobro poznati svoja kritja, pravice in odgovornosti. Kadar nastopi zavarovalni primer znotraj kritij, navedenih na zavarovalni pogodbi, se aktivirajo postopki, ki v najkrajšem možnem času uredijo zadevo. Pri tem ni vključen zgolj škodni oddelek ponudnika zavarovanja, temveč celotni aparat zavarovanja. This thesis deals with the issue of property rights in relation to livestock production. We will focus on basic and extended insurance coverages. Co-financing of risk premium provided by the Ministry of Agriculture, Forestry and Food is especially considered here. All property insurance schemes are valid when rights and responsibilities stemming from given insurance policy are in place. Not only individual event is taken into account, but a whole range of insurance rights pertaining to livestock production.