Pravni vidiki zakonske zveze v rimskem pravu

Družinsko pravo, kamor ureditev zakonske zveze sodi, je del rimskega prava, ki je imel na današnje evropsko pravo relativno manj vpliva kot na primer civilno pravo. Zato se morda zdi ukvarjanje s tem manj zanimivo. Razloga, da je prav ta tema zame še vedno vredna obravnave, sta dva

Vzroki za razlike v sistemih zunanjega računovodskega poročanja

The paper starts with a description of the basic facts about accounting, accounting system and accounting reporting with emphasis on financial reporting, which is founded on several general philosophical presuppositions. Later the reviews of the different authors opinions on reasons for causes of international differences in financial reporting systems and their classifications are stated. There is still a strong case for the distinction of the Anglo-American and Continental-European group of financial reporting systems. The most typical of the Anglo-American group is probably the U.S. financial reporting system and the most typical of the Continental-European is probably the German financial reporting system, which are thus besides IFRS with its above national characteristics and SAS presented in greater detail. SAS are on a large scale harmonized with IFRS and cover besides the field of financial reporting also the field of internal reporting. We can expect IFRS to have even greater international role, their even further harmonization with U.S. GAAP with SAS again inevitably following the IFRS path.V prispevku so najprej opisana temeljna dejstva o računovodenju, računovodstvu in računovodskem poročanju, pri čemer je izpostavljeno zunanje računovodsko poročanja, ki temelji na določenih splošnih filozofskih predpostavkah. V nadaljevanju so predstavljeni pogledi različnih avtorjev o vzrokih za razlike v sistemih zunanjega poročanja in različne razvrstitve sistemov zunanjega računovodskega poročanja. Še vedno najbolj pogosto je razlikovanje na angloameriško skupino in celinskoevropsko skupino sistemov zunanjega računovodskega poročanja. Najbolj značilen predstavnik angloameriške skupine je verjetno sistem zunanjega računovodskega poročanja ZDA, celinskoevropske skupine pa sistem zunanjega računovodskega poročanja Nemčije, zaradi česar smo ju zraven MSRP, ki imajo naddržavni značaj in domačih SRS tudi podrobneje predstavili. SRS so kar v največji meri usklajeni z MSRP, vendar poleg pravil za zunanje računovodsko poročanje vsebujejo tudi strokovna pravila za notranje računovodsko poročanje. Pričakujemo lahko vedno večjo mednarodno veljavo MSRP, ki bodo kar v največji meri usklajeni z ameriškimi računovodskimi standardi, temu pa bomo seveda morali slediti tudi v Sloveniji

Universal Algorithm for Creating A Small Scale Reusable Simulation Data in Real-time Strategy Games

Real-time strategy games are of such high complexity that consideration of trying to brute force all actions and states is not only impractical, but impossible. Approximations, information abstractions, and models are, therefore, the necessity when creating game bots that play this genre of games. To create such bots, the detailed data is needed to base them on. This article introduces a universal algorithm that creates reusable simulation data of one attacking unit on a building and tests the feasibility of doing such a task. This paper concludes that capturing all relevant data in a sub-segment of real-time strategygames is feasible. Gathered data holds valuable information and can be reused in new research without the need of repeating the simulations

The Photoperiod Stress Response in Arabidopsis thaliana Depends on Auxin Acting as an Antagonist to the Protectant Cytokinin

Fluctuating environmental conditions trigger adaptive responses in plants, which are regulated by phytohormones. During photoperiod stress caused by a prolongation of the light period, cytokinin (CK) has a protective function. Auxin often acts as an antagonist of CK in developmental processes and stress responses. Here, we investigated the regulation of the photoperiod stress response in Arabidopsis thaliana by auxin and its interaction with CK. Transcriptome analysis revealed an altered transcript abundance of numerous auxin metabolism and signaling genes after photoperiod stress treatment. The changes appeared earlier and were stronger in the photoperiod-stress-sensitive CK receptor mutant arabidopsis histidine kinase 2 (ahk2),3 compared to wild-type plants. The concentrations of indole-3-acetic acid (IAA), IAA-Glc and IAA-Asp increased in both genotypes, but the increases were more pronounced in ahk2,3. Genetic analysis revealed that the gain-of-function YUCCA 1 (YUC1) mutant, yuc1D, displayed an increased photoperiod stress sensitivity. In contrast, a loss of the auxin receptors TRANSPORT-INHIBITOR-RESISTANT 1 (TIR1), AUXIN SIGNALING F-BOX 2 (AFB2) and AFB3 in wild-type and ahk2,3 background caused a reduced photoperiod stress response. Overall, this study revealed that auxin promotes response to photoperiod stress antagonizing the protective CK

Reasons for Studying And Lifelong Learning, Educational Sector In Slovenia

Background. The size of the older population that needs additional training and education is increasing due to the increasing life expectancy at birth as well as some non-demographic factors, for example, the faster development of technology. One of the most important directives in the area of education within the European Union is the Memorandum on Lifelong Learning, which states that all those living in Europe should have, without exception, equal opportunities that adapt to the demands of social and economic life, so they can actively participate in forging the future of Europe. Lifelong learning is a value which has become an important factor in setting the economic objectives of individual countries. Research aims. The purpose of this small scale research is to determine the reasons for studying and reasons for continuous adult education in addition to what influences the success of individuals in education. Method. We designed a questionnaire and we decide the sample institutions from education sector in Slovenia. In the research, we found that the majority of respondents believe that education leads to a better quality job position. They particularly see the reason for continuous adult education in a desire for additional knowledge. Key findings. From the analysis carried out, we can see that those who have a higher level of education perceive adult training as a voluntary individual choice, a desire for knowledge, whilst those with a lower level of achieved education see training as a necessity to maintain employment. In addition we also found that individual commitment has the most influence on an individual’s success in their achievements in training and education

Položaj žensk v družbi in življenjsko pričakovanje ob rojstvu

Namen članka je proučiti vpliv položaja žensk v družbi na življenjsko pričakovanje ob rojstvu. Na podlagi podatkov o nekaterih socio-ekonomskih spremenljivkah za 187 držav sveta, ki jih zbirajo Združeni Narodi v okviru Programa Združenih Narodov za Razvoj - Poročilo o razvoju prebivalstva, smo razvili regresijski model dejavnikov življenjskega pričakovanja. Skozi empirično testiranje treh hipotez, ki se nanašajo na različne vidike položaja žensk v družbi, smo ugotovili, da ima količnik med zaposlenimi ženskami in moškimi statistično značilni negativni vpliv na življenjsko pričakovanje ob rojstvu, kar je vsaj na prvi pogled nepričakovano. Istočasno pa ima število najstniških nosečnosti na 100 žensk starih od 15-19 let, kakor tudi neenakost med spoloma statistično značilni negativni vpliv na življenjsko pričakovanje ob rojstvu.The purpose of this paper is to investigate the influence of the status of women in society over life expectancy at birth. Based on the data of some of the socio-economic variables for 187 countries worldwide, collected by the United Nations within United Nations Development Programme - Human Development Report, we developed a regression model of life expectancy factors. Through empirical testing of the three hypotheses which refer to different aspects of the status of women in society, we found that the employment ratio between women and men has a statistically significant negative impact on life expectancy at birth, which is, at least at first glance, unexpected. At the same time, the number of teenage births per 100 women aged 15%19 as well as gender inequality has a statistically significant negative impact on life expectancy at birth

Industrial control measurements of high chromium steel rolls heat treatment

In this paper, industrial control measurements of the heat treatment of high chromium steel (HCS) rolls is presented. Measurements of the gas fired car bottom chamber furnace Bosio PP- KP 70/1150 were carried out in the company Valji d. o. o., Štore, Slovenia. Temperature in the individual heating zones of the furnace, temperatures of the roll surface, furnace external walls, and gas consumption was monitored throughout the whole process of heat treatment. The temperature profile of the rolls cross-section was calculated using computer simulation. Periodical measurements of CO and NOx emissions were also carried out with the aim of combustion evaluation and ecological integrity. The successfulness of heat treatment was examined through microstructure observation, hardness measurement, and the amount of retained austenite in the heat treated rolls

Industrial control measurements of high chromium steel rolls heat treatment

In this paper, industrial control measurements of the heat treatment of high chromium steel (HCS) rolls is presented. Measurements of the gas fired car bottom chamber furnace Bosio PP- KP 70/1150 were carried out in the company Valji d. o. o., Štore, Slovenia. Temperature in the individual heating zones of the furnace, temperatures of the roll surface, furnace external walls, and gas consumption was monitored throughout the whole process of heat treatment. The temperature profile of the rolls cross-section was calculated using computer simulation. Periodical measurements of CO and NOx emissions were also carried out with the aim of combustion evaluation and ecological integrity. The successfulness of heat treatment was examined through microstructure observation, hardness measurement, and the amount of retained austenite in the heat treated rolls