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Purpose: Corruption is one of the greatest and most serious social problems our country faces today. Slovenia was found to be burdened with systemic or structural corruption therefore, one of its priority efforts should be establishing a more effective national structure and taking the most appropriate systemic anti-corruption measures. According to the fact that the previous repressive reactions against corruption have proven ineffective, it is necessary to pursue the objective of its anti-corruption measures aimed at its prevention. One of the major measures is the integrity plan, representing a successful breakthrough in the area of prevention of corruption, as Slovenia is the first in the European Union to have implemented it. Consequently, a research on integrity plans was conducted. The purpose of the article is to highlight or emphasize the meaning of the topical preventive measure in curbing corruption in Slovenia from the perspective of public sector institutions which are obliged to elaborate the integrity plan. Design/Methods/Approach: This contribution is based on methods specific to qualitative research, particularly comparative and descriptive ones. Further, the methods of analysis and examination of relevant domestic and foreign primary and secondary resources and legal acts are used. As a data collection technique, the authors take interviews with integrity plan planners and producers. Findings: With regard to the issue at hand, aversion or unwillingness of integrity plan producers to participate in our research was found, generally. However, the detailed results of the research not only show that the current concept of integrity plan should be partially upgraded, but they also reveal that only few leading employees participate in elaborating their integrity plan. Originality/Value: An issue arising from the paper reflects the exceptional endeavor to establish a stable prevention national policy. Namen prispevka: Korupcija je eden izmed največjih in najresnejših družbenih problemov, s katerim se sooča tudi naša država. Za Slovenijo je bilo ugotovljeno, da je obremenjena s sistemsko oziroma strukturno korupcijo, zato mora biti eno od njenih prednostnih prizadevanj vzpostavitev učinkovitejše nacionalne strukture in sprejem čim ustreznejših sistemskih protikorupcijskih ukrepov. Glede na dejstvo, da so se dosedanje represivne reakcije v boju zoper korupcijo izkazale za neučinkovite, je treba sprejeti ukrepe, ki so preventivno usmerjeni. Eden izmed večjih takšnih ukrepov je načrt integritete, ki predstavlja uspešen preboj na področju preprečevanja korupcije, kajti Slovenija je prva v Evropski uniji, ki ga je implementirala, zato je bila opravljena raziskava o načrtih integritete. Namen članka je izpostaviti oziroma poudariti pomen aktualnega preventivnega ukrepa pri obvladovanju korupcije v Sloveniji, in sicer z vidika institucij javnega sektorja, ki morajo izdelati načrt integritete. Metode: Prispevek temelji na metodah, značilnih za kvalitativno raziskovanje, zlasti komparativnih in deskriptivnih. Opravljena sta bila tudi pregled in analiza ustreznih domačih in tujih primarnih in sekundarnih virov ter pravnih aktov. Kot tehniko zbiranja podatkov so avtorji uporabili intervjuje s snovalci in zavezanci za načrt integritete. Ugotovitve: V zvezi z obravnavano problematiko je bilo na splošno ugotovljeno, da obstaja pri zavezancih za pripravo načrta integritete odpor oziroma nepripravljenost sodelovati v raziskavi. Ne glede na navedeno pa podrobnejši rezultati raziskave niso samo pokazali, da je treba sedanji koncept načrta integritete delno nadgraditi, temveč so tudi razkrili, da le malo vodilnih delavcev sodeluje pri izdelavi načrta integritete. Izvirnost/pomembnost prispevka: Problematika tega prispevka odraža prizadevanje po vzpostavitvi stabilne preventivne nacionalne politike.

Vzrok da koruptivno dejanje v računovodstvu nastane je, da računovodje namenoma ne razkrijejo pomembnih informacij v zvezi s poslovanjem podjetja in so prisotni pri dejanju poslovne goljufije, pranja denarja ali zlorabijo svoj položaj z namenom, da bi pridobili premoženjsko ali nepremoženjsko korist zase ali za koga drugega. V diplomskem projektu smo raziskovali področje korupcije in se osredotočili na korupcijo v računovodstvu. S korupcijo se srečujemo v vsakdanjem življenju in se največkrat ne zavedamo njenega pomena in posledic, ki jih prinaša s svojim obstojem. Skozi pisanje smo se osredotočili na to, da smo predstavili negativne posledice in poudarili, kako negativen vpliv ima na razvoj države in celotne družbe. Ugotovili smo, da se korupcija v računovodstvu pojavlja le izjemoma, v zadnjih letih, so računovodje v povezavi s korupcijo omenjeni le nekaj krat. V diplomskem projektu so predstavljeni organi preprečevanja, odkrivanja, pregona in sankcioniranja koruptivnih dejanj v računovodstvu. Odkrivanje korupcije je oteženo, saj koruptivno dejanje nima klasičnih žrtev in oškodovancev, temveč imata koristi obe strani, ki sta v korupcijo vpleteni. A reason for a corruptive act to occur in the accounting is, when accountants deliberately don't disclose important information related to business operations and are present at the commercial fraud, money laundry or abuse of official duties with the purpose to gain material or non-material proceeds for themselves or for a third person. In part of the diploma thesis we have researched a field of corruption and focused on corruption in accounting. In everyday life we come across corruption and most of the time we don’t realize its meaning and the consequences it brings along. Throughout the writing we have focused on introduction of the negative consequences of the corruption and emphasized the negative influence it has on development of the country and the society as a whole. We have established that the corruption in the accounting occurs rather exceptionally, in the past years, accountants have been mentioned in regard to the corruption only a few times. Introduced in the diploma thesis are bodies of prevention, detection, prosecution and sanction of corruptive acts in the accounting. Detection of corruption is rather difficult, because a corruptive act has no classical victims or injured parties. Instead, both sides, which are involved in the corruption, benefit from it

Korupcija je resen problem sodobne družbe. V Sloveniji je Komisija za preprečevanje korupcije Republike Slovenije (v nadaljevanju KPK) tisti organ, ki si najbolj javno in intenzivno prizadeva za njeno preprečevanje, pregon ter odpravo. V diplomski nalogi smo predstavili problematiko korupcije ter pomen in vlogo KPK pri tem, s čimer želimo opozoriti na resnost problema korupcije v Sloveniji. V raziskovalnem delu naloge smo ugotavljali, kakšno zaupanje uživa institut KPK med državljani Republike Slovenije. Rezultati študije so pokazali, da anketirani poznajo pomen in vsebino korupcije in menijo, da je korupcija največji problem v javni upravi, da se korupcija širi iz dneva v dan in da gre za zelo resen problem. Delo KPK ocenjujejo niti kot učinkovito niti kot neučinkovito. Pri tem anketirani ne vedo, ali so člani KPK tudi sami udeleženci pri koruptivnih dejanjih. Večina jih meni, da KPK ni nepotrebna in da je ni potrebno ukiniti. Nova sestava KPK v letu 2014 pa se ni izkazala kot bolj učinkovita od prejšnje. Podatki kažejo na visoko zaskrbljenost državljanov ter hkrati nakazujejo, da ljudje še upajo v izboljšanje razmer s pomočjo KPK. Podobne ugotovitve smo zasledili tudi pri drugih predhodnih raziskavah. Predlogi izboljšav so: izobraževanje visokih državnih funkcionarjev, ozaveščanje najvišjih državnih funkcionarjev, bolj učinkovito izvajanje zakonov na področjih, kjer se izvaja korupcija avtomatizacija nadzora in preventive, povečano sodelovanje organov, povečan nadzor inšpekcijskih služb in policije, vzpostavitev učinkovitega kazenskopravnega varstva, odprava oz. popravki zakonskih določil, ki otežujejo delo organov pregona, razvoj strategij in metod odkrivanja ter preiskovanja gospodarske kriminalitete. Corruption is a serious problem of modern societies. In Slovenia, the Commission for corruption prevention of the Republic of Slovenia (in continuation CPC) is the authority, which is the most active publicly and intensive in prevention, prosecution, abolition. In the diploma thesis, we have presented the problem of corruption, the meaning and the role of CPC with that. We would like to point out seriousness of the corruption problem in Slovenia. In the research part of the diploma thesis, we have found out what level of confidence has the institution of CPC among the citizens of the Republic of Slovenia. The results of the study have shown that the respondents know the meaning and content of corruption, that they think that corruption is the biggest problem in civil service, that corruption spreads daily and that it is a very serious problem. The work of CPC has been graded as neither efficient nor inefficient and the respondents do not know if the members of CPC are also involved in corruptive actions. Most of the respondents think that CPC is not unnecessary and that it is not necessary to abolish it. New CPC membership in 2014 has not been more efficient than the previous one yet. The data show high level of citizens' concern and they prove at the same time that the respondents still hope for the improvement of conditions with the help of CPC. We have found similar findings with other researches that we have presented. Some suggestions are: education of major state officials, awareness of major state officials, more efficient laws execution, automatisation of control and prevention, increased cooperation of the authorities, increased control of inspection services and police, enforcement of efficient criminal legislation protection, abolition or correction of statutory provision, which worsens the work of services for criminal prosecution, development of strategies and methods of detection, and research of economic criminality.

Supervizor na nacionalni in Wikileaks na svetovni ravni danes predstavljata sredstvi za lažje finančno, politično ali vse svetovno poznavanje dogajanja v državi ali v svetu. Aplikacija Supervizor nam omogoča, da lahko kadarkoli preverimo, koliko denarja je dobila osnovna šola v našem kraju ali morda koliko je podjetje našega soseda prejelo od države za urejanje vrtov. V nasprotju s finančnimi tokovi nam Wikileaks razkriva, kaj sta se na poslovnem kosilu pogovarjala ameriški minister in naš predsednik vlade ter ob tem izvemo, kaj vse smo Slovenci ali politiki pripravljeni narediti za odobravanje med politiki sosednjih držav ali priljubljenost med njimi. V diplomski nalogi smo poskušali tudi izvedeti, koliko slednji podatki vplivajo na našo osebno nacionalno varnost z boljšim poznavanje aplikacije Supervizor in depeš o Sloveniji iz Wikileaksa. Omenili smo njun vpliv glede samega pretoka informacij na svetovnem spletu ali t.i. OSINT, torej na zbiranje, obdelavo, analizo in na koncu objavo podatkov. V diplomski nalogi opredeljujemo tudi vpliv Supervizorja in Wikileaksa na osebno ali nacionalno varnost, koliko slednji ogrožata nas ali našo državo ter kaj nam s tem prinašata in ob tem odvzemata. Supervizor and Wikileaks provide useful information about financial and political situation in our own country or worldwide. The Supervizor application ensures you can check anytime you want, how much money did your local elementary school get from the government or how much did our neighbour's business get. Wikileaks uncovers private conversations between American prime minister and Slovenian president and that’s how we can discover exactly what lengths do the politicians go through, just for approval or popularity of their country. In thesis, by knowing how the application Supervizor woks and with information we could get from Wikileaks about Slovenia, we were trying to determinate how this data applies to the relations of our national security. I also determinate the power of Supervizor and Wikileaks on personal and national security, how much both of them endanger our country and ourselves and what are their benefits and their weaknesses.

V diplomski nalogi sem se odločila raziskovati moralno etične poglede na korupcijo v poslovnem svetu. O sami korupciji in njenem preprečevanju je zadnje čase veliko govora, saj se dnevno pojavljajo novi sumi o koruptivnih dejanjih, med njimi zadnje čase zelo obljudeno področje nepotizma in klientelizma. Pri samem pisanju sem se osredotočila na vpliv in izboljšanje etike pri poslovanju, čemu prihaja do koruptivnih dejanj in kako se lahko uspešno zoperstavimo in omejimo razširjanje korupcije. Pri raziskovanju sem se povezala tudi z uspešnimi strokovnjaki iz področja za preprečevanje korupcije, med njimi naj omenim dr. Bojana Dobovška, g. Bećir Kečanovića in mag. Jureta Škrbca, ki so mi še dodatno razložili kako in zakaj prihaja do koruptivnih dejanj v družbi in kako bi po njihovem mnenju takšen način delovanja omejili. Če povzamem ugotovitve bi izpostavila, da so trenutni pristopi k preprečevanju korupcije pravilni, vendar je k tem pristopom potrebno postaviti ljudi, ki bodo delovali za dobro družbe in nanje ne bodo imeli vpliva veljaki iz samega družbenega, političnega vrha. Potrebno je povečati nadzor nad podjetji, kot tudi nadzor nad bankami in seveda nadzor nad lobiji. Vsekakor je pomembno izpostaviti transparentnost pri ustvarjanju podjetij. Kot drugo bi izpostavila integriteto, katero bi bilo potrebno prenesti tudi na gospodarske institucije. Veliko še je in bo ostalo ljudi, ki nekako stojijo za tem kar je pravilno in pošteno, torej kar je etično in moralno nesporno in s tem spoštujejo zakone in so seveda v odnosu do države ter njene ustave in zakonov tudi domoljubi. Obstajajo pa seveda ljudje in ti ljudje so v veliki večini tudi na najbolj odgovornih mestih v državi, ki pa ustave in zakonov ne spoštujejo, kar na nam daje občutek, da pravo in država pri nas ne veljata več nič. Temu upam, da bo vedno več ljudi nasprotovalo in ostro obsojalo, saj je spoštovanje prava in družbene morale oziroma etike pri nekaterih na izredno nizki ravni. In my thesis I have decided to explore the topic of moral and ethical views on corruption in the business world. Lately, the topic of corruption and its prevention seems to be quite popular, mainly because new cases of corruption appear daily, especially in the area of nepotism and clientelism. In writing, I have mainly focused on the following subjecs: the influence of ethics on business, how to improve business ethics, why corruption occurs, how we can successfully stand up to it and prevent it from spreading. While exploring the subject, I have come into contact with some experts on the topic of prevention of corruption, among them are dr. Bojan Dobovšek, doc. Bećir Kečanović and mag. Jure Škrbec. They have additionally explained how and why corruption occurs in our society. They have also stated their views on the topic of prevention. To sum up, I want to stress that the current approaches to the prevention of corruption are well designed. What these plans need are good people, who will work for the benefit of our society. These people should not be influenced by politicians or any other influential people in our society. Control over companies must increase, as well as control over banks and lobbies. Transparency in the creating of companies is also very important. Furthermore, integrity should be transferred to the economic institutions. Luckily, there are still a lot of people who stand firmly behind what is right and fair, ethical and moral, who respect our country and the law. However, there are still a lot of people who do not. Sadly, many of these people occupy the decision-making positions in our country. Because of this, it can sometimes feel as if our country and our law are not working anymore. I sincerely hope that in the future, more and more people will stand up and oppose this situation, because, sadly, respecting the law, morals and ethics is still not a priority to some.

Ključni namen prispevka bo transparentnost zoperstavljanja korupciji tako v zasebni kot v javni sferi. Prispevek bo izhajal iz pravne materije ukrepov za boj proti korupciji iz Konvencije ZN proti korupciji. Skušala bom prikazati aplikativno delovanje predpisanih ukrepov v RS.