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The (un)constitutionality of the financial investigation as provided by the Financial Administration Act – a case study
Benjamin Flander, 2022, izvirni znanstveni članek

Opis: Purpose: The article provides an in-depth analysis of the regulation of financial investigations under the Financial Administration Act (“Zakon o finančni upravi (ZFU)”, 2014) and the manner of implementing the regulatory framework of this instrument in Slovenia. It presents the conditions for the initiation of a financial investigation, along with the competence and authorisations of investigators, the status of a person under investigation, and the procedure and conclusion of a financial investigation. In the article we take the position that either the existing regulatory framework or the manner in which the regulatory framework of financial investigation is implemented is unconstitutional. Design/Methods/Approach: We applied the normative method, the analysis and synthesis method, and a case study. Findings: We claim that Article 100 of the “ZFU” (2014), which governs financial investigations, is not compliant with the Constitution or the manner in which this provision is implemented by the Financial Administration of the Republic of Slovenia, which also has support in courts’ decisions. The Financial Administration, the Administrative Court and courts of general jurisdiction interpret and implement Article 100 of the “ZFU”, in the section relating to the moment in which a financial investigation is completed and tax inspection proceedings begin, in a way that is not compliant with the explanation by the Constitutional Court of the Republic of Slovenia in decision No. U-I-69/22-4. Research Limitations/Implications: The research does not include a comparative analysis, i.e., an analysis of the regulation and practice of conducting financial investigations pertaining to infringements of tax regulations in other countries.
Ključne besede: Financial Administration Act, financial investigations, financial administration, constitution
Objavljeno v DKUM: 27.01.2023; Ogledov: 452; Prenosov: 17
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Analysis of the legal aspects of illegal asset recovery in Slovenia
Katja Rejec Longar, 2018, izvirni znanstveni članek

Opis: Purpose: The aim of the study was to analyse the legal aspects of asset recovery in Slovenia through a five-stage asset-recovery process: financial investigation; freezing or seizure of assets; confiscation; enforcement of the confiscation order; and asset disposal. Design/Methods/Approach: EU and Slovenian legislation in the area of illegal asset recovery was analysed and compared. Using legal analysis, gaps and inconsistences were discovered and discussed. Findings: The Slovenian legal order provides relevant bodies with several avenues to recover ‘proceeds’ and illegally acquired assets. There is the traditional confiscation of proceeds, in personam confiscation in criminal proceedings, extended confiscation in criminal proceedings, and civil forfeiture pursuant to the Forfeiture of Assets of Illegal Origin Act. One problem is the related provisions are dispersed across both substantive and procedural law. Another problem is that some provisions are formulated in such a way that makes them impossible to apply in practice. It would be necessary to introduce a category of financial investigation in criminal proceedings. It is inappropriate that financial investigations are carried out under the provisions of civil law. Financial investigation must, therefore, become an essential part of all police criminal investigations of relevant offences, and holds the potential to generate proceeds. However, at the same time, law enforcement authorities must obtain a clear mandate that in the particular conditions they may investigate all assets of a suspect and not simply the concrete proceeds of crime. Practical Implications: The study findings are useful for preparing systemic changes in relation to the seizure of assets of illegal origin, also because the changes can be used to help establish an efficient way of organising the work of state bodies in this area. Originality/Value: The purpose of the paper is to comprehensively analyse all aspects of the seizure of assets of illegal origin. The results of the analysis substantially complement existing knowledge in the analysed field.
Ključne besede: financial investigations, illegal asset recovery, Forfeiture of Assets of Illegal Origin Act, law, Slovenia
Objavljeno v DKUM: 16.05.2020; Ogledov: 1098; Prenosov: 57
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Development and analysis of 3D geological/geomechanical models for pumped hydroelectric power plant Kozjak
Vladimir Vukadin, 2009, izvirni znanstveni članek

Opis: In order to specify the geological and geotechnical conditions for the construction of the Kozjak pumpedstorage hydroelectric power plant (HPP), the site area has undergone considerable geological, geophysical and geomechanical investigations. Due to the complexity of the geotechnical constructions and the size of the investigated site a novel approach was proposed, where the results of the investigation were used to develop 3D geological/ geomechanical models. The models were created with the integration of all the available results and data into typical geomechanical units that were subsequently given spatial dimensions. Through an analysis of the models the relationships between the different units were better understood and the critical areas were quickly identified and verified. In this paper the models for the accumulation reservoir and the engine room are presented. The overview of the executed investigations and the results are given together with a discussion on the scope and the number of executed investigations from the standpoint of the 3D geological/geomechanical model’s creation.
Ključne besede: geological investigations, geomechanical investigations, 3D geological-geomechanical models, HPP Kozjak
Objavljeno v DKUM: 06.06.2018; Ogledov: 1102; Prenosov: 174
.pdf Celotno besedilo (362,83 KB)
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Cyclic liquefaction potential of lacustrine carbonate from Julian Alps
Bojan Žlender, Stanislav Lenart, izvirni znanstveni članek

Opis: This paper presents the liquefaction studies of lacustrine carbonate silt from the Julian Alp landslide Stože. Geological conditions of the region and geomechanical characteristics of the ground were investigated. The research project was performed with the intention to determine the effects of cyclic loading on lacustrine carbonate silt. Investigation with 77 cyclic triaxial tests was performed on universal triaxial apparatus Wykeham Farrance UP 100 TR, in the Laboratory of soil mechanics, Faculty of Civil Engineering, University of Maribor. The essential equipment comprises cylindrical triaxial apparatus with a cell, a press with appurtenant electro-mechanic equipment, measuring equipment, and computer hardware and software equipment. Specimens with dimensions of height = 140 mm and diameter = 70 mm were saturated, then subjected to the arbitrary initial isotropic stress state and consolidated with vertical and radial draining, and then loaded with distortional loading of chosen dynamical axial force (frequency f = 1 Hz). A set of tests with a spectrum of different stress states and cyclic loading were performed. This research showed that lacustrine carbonate silt is a highly sensitive material.The resistance to liquefaction was somewhat higher than that of typical clean sand, but a perceivable excess pore pressure generation, which causes the decrease of strength parameters, was noticed. Test results of cyclic triaxial tests indicate dynamic characteristics of lacustrine carbonate silt and wide applicability of the test method.
Ključne besede: civil engineering, geomechanics, soil investigations, lacustrine carbonate silt, cyclic triaxial tests, liquefaction potential, shear modulus, damping ratio, cyclic stress ratio, pore pressure ratio
Objavljeno v DKUM: 15.05.2018; Ogledov: 1612; Prenosov: 135
.pdf Celotno besedilo (1,53 MB)
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Microvoid system in fibres
Majda Sfiligoj-Smole, Diana Gregor-Svetec, 2002, izvirni znanstveni članek

Opis: The macrovoid system of poly(ethylene terephthalate) (PET) and poly(propylene) (PP) fibres was studied by small-angle x-ray scattering (SAXS). Commercial PET textile fibres were treated in different media and the influence on fibre homogeneity was followd by SAXS. PP technical fibres were manufactured on a laboratory spin-drawing device and subsequently drawn at different drawing conditions on a laboratory drawing device. The influence of drawing on the pore system was followed.
Ključne besede: textile industry, textile fibres, morphology, structure, investigations, SAXS, poly(ethylene terephtalate), PET, poly(propylene), PP, voids, microvoids
Objavljeno v DKUM: 10.07.2015; Ogledov: 1328; Prenosov: 94
.pdf Celotno besedilo (284,24 KB)
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