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1.
Slovenia : challenges of sovereignty, lukewarm implementation of EU taxation rules
Rado Bohinc, Dušan Jovanovič, 2024, samostojni znanstveni sestavek ali poglavje v monografski publikaciji

Ključne besede: tax sovereignty, tax competition, tax harmonisation, property taxes, income taxes, global minimum tax, corporate income tax
Objavljeno v DKUM: 11.11.2025; Ogledov: 0; Prenosov: 0
.pdf Celotno besedilo (389,91 KB)

2.
The management and disposal with child’s property – especially in light of kidfluencers
Suzana Kraljić, 2024, izvirni znanstveni članek

Opis: A child’s property refers to all the properties of the child, which may include money, movable property, and immovable property. Because the child is a minor and lacks business capacity, parents usually manage the child’s property. However, when a child is placed under guardianship, the child’s property is managed by a parent or a guardian, who has the right and obligation to manage their child’s property in the child’s best interests. At age 15, the child acquires certain autonomy under Slovenian law concerning the disposition of their property. However, certain limitations still exist, mainly for their own benefit. Indeed, a child’s property can play an important role in planning the child’s financial future, both in the short and long term, that is, after the age of the majority. The latter is particularly unsettled today, both in Slovenia and other countries, regarding the so-called kidfluencers and the property they generate. The lack of proper regulations can expose kidfluencers to violations of their rights.
Ključne besede: property, legal standard, best interest, salary, kidfluencers
Objavljeno v DKUM: 29.08.2025; Ogledov: 0; Prenosov: 5
.pdf Celotno besedilo (330,38 KB)

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Property graph framework for geographical routes in sports training
Alen Rajšp, Iztok Fister, 2025, izvirni znanstveni članek

Ključne besede: property graph, geographical maps, smart sports training, data mining, data fusion
Objavljeno v DKUM: 12.02.2025; Ogledov: 0; Prenosov: 8
.pdf Celotno besedilo (6,85 MB)
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5.
Effects of renewal investments in immovable cultural heritage on Slovenian public finances : convergence with selected EU countries
Borut Vojinović, France Križanič, Vasja Kolšek, 2020, izvirni znanstveni članek

Opis: In our paper we provide a measure of the optimal state incentive needed for the purpose of regular investment in maintaining immovable cultural heritage. Slovenia annually needs 32.7 million euros of investment for the maintenance of its immovable cultural heritage, which is feasible with 16.4 million euros of state subsidies. Comparing the mechanisms of selected EU countries, we show convergence occurrences using an indirect approach. Investments in cultural heritage represent an increase in one of the components of final demand with a positive impact on the economy. This was assessed with Leontief's production function (effect via reproduction chain). Investments in the maintenance of immovable cultural heritage also have a positive impact on tourism revenue. According to the results of the input-output analysis, regular maintenance annually results in 60.9 million euros' value added with 22.4 million euros higher general government revenue. The net fiscal effect of incentives for these investments is positive for 36.5% of public funds spent.
Ključne besede: cultural property, cultural heritage, investments, fiscal policy, convergence (economics), European Union, EU
Objavljeno v DKUM: 06.01.2025; Ogledov: 0; Prenosov: 331
.pdf Celotno besedilo (229,93 KB)
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The essential facilities doctrine, intellectual property rights, and access to big data
Rok Dacar, 2023, izvirni znanstveni članek

Opis: This paper analyzes the criteria for applying the essential facilities doctrine to intellectual property rights and the possibility of applying it in cases where Big Data is the alleged essential facility. It aims to answer the research question: ‘‘What are the specifics of the intellectual property criteria in essential facilities cases and are these criteria applicable to Big Data?’’ It points to the semantic openness of the ‘‘new product’’ and ‘‘technical progress’’ conditions that have been developed for assessing whether an intellectual property right constitutes an essential facility. The paper argues that the intellectual property criteria are not applicable in all access to Big Data cases because Big Data is not necessarily protected by copyright. While a set of Big Data could be protected by copyright if certain conditions are met, even in such cases the lack of intrinsic value of Big Data significantly limits the applicability of the intellectual property criteria.
Ključne besede: essential facilities doctrine, intellectual property rights, big data, new product condition, technical progress condition
Objavljeno v DKUM: 11.04.2024; Ogledov: 224; Prenosov: 30
.pdf Celotno besedilo (318,47 KB)
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8.
Proprietary varieties’ influence on economics and competitiveness in land use within the hop industry
Douglas MacKinnon, Martin Pavlovič, 2023, izvirni znanstveni članek

Opis: To evaluate changes to hop industry concentration and competitiveness the Herfindahl-Hirschman Index (HHI) was used. The ownership of hop proprietary varieties, their acreage and production were compared with public varieties. Market share for each proprietary hop variety acreage and production was calculated between 2000 and 2020. The quantity of land under centralized control in the U.S. hop industry due to increased proprietary variety acreage between 2000 and 2020 was quantified. Assuming tacit collusion between the participants in the oligopoly, the HHI enabled us to quantify the portion of land under oligopoly control. The HHI analysis of hop acreage and hop production demonstrated that market concentration rose rapidly between the years 2010 (0.0376 and 0.0729) and 2020 (0.4927 and 0.5394). This resulted in decreasing business competitiveness within the market during this period caused primarily by rapid consolidation of ownership during increased proprietary variety acreage and production increases. Calculations revealed that in 2016 a tipping point had been reached concerning market concentration, which resulted in higher sustained season average prices of hops—a key raw material in brewing.
Ključne besede: hop industry, varieties, market concentration, intellectual property, prices
Objavljeno v DKUM: 21.03.2024; Ogledov: 183; Prenosov: 31
.pdf Celotno besedilo (1,13 MB)
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9.
K-vertex: a novel model for the cardinality constraints enforcement in graph databases : doctoral dissertation
Martina Šestak, 2022, doktorska disertacija

Opis: The increasing number of network-shaped domains calls for the use of graph database technology, where there are continuous efforts to develop mechanisms to address domain challenges. Relationships as 'first-class citizens' in graph databases can play an important role in studying the structural and behavioural characteristics of the domain. In this dissertation, we focus on studying the cardinality constraints mechanism, which also exploits the edges of the underlying property graph. The results of our literature review indicate an obvious research gap when it comes to concepts and approaches for specifying and representing complex cardinality constraints for graph databases validated in practice. To address this gap, we present a novel and comprehensive approach called the k-vertex cardinality constraints model for enforcing higher-order cardinality constraints rules on edges, which capture domain-related business rules of varying complexity. In our formal k-vertex cardinality constraint concept definition, we go beyond simple patterns formed between two nodes and employ more complex structures such as hypernodes, which consist of nodes connected by edges. We formally introduce the concept of k-vertex cardinality constraints and their properties as well as the property graph-based model used for their representation. Our k-vertex model includes the k-vertex cardinality constraint specification by following a pre-defined syntax followed by a visual representation through a property graph-based data model and a set of algorithms for the implementation of basic operations relevant for working with k-vertex cardinality constraints. In the practical part of the dissertation, we evaluate the applicability of the k-vertex model on use cases by carrying two separate case studies where we present how the model can be implemented on fraud detection and data classification use cases. We build a set of relevant k-vertex cardinality constraints based on real data and explain how each step of our approach is to be done. The results obtained from the case studies prove that the k-vertex model is entirely suitable to represent complex business rules as cardinality constraints and can be used to enforce these cardinality constraints in real-world business scenarios. Next, we analyze the performance efficiency of our model on inserting new edges into graph databases with varying number of edges and outgoing node degree and compare it against the case when there is no cardinality constraints checking. The results of the statistical analysis confirm a stable performance of the k-vertex model on varying datasets when compared against a case with no cardinality constraints checking. The k-vertex model shows no significant performance effect on property graphs with varying complexity and it is able to serve as a cardinality constraints enforcement mechanism without large effects on the database performance.
Ključne besede: Graph database, K-vertex cardinality constraint, Cardinality, Business rule, Property graph data model, Property graph schema, Hypernode, Performance analysis, Fraud detection, Data classification
Objavljeno v DKUM: 10.08.2022; Ogledov: 771; Prenosov: 122
.pdf Celotno besedilo (3,43 MB)

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