For many years, the University of Primorska has been awarding researchers, employees, students, graduates and others for excellence in its field as part of UP Week. This year, this honor went to an associate professor at our faculty and her graduate.
The award for pedagogical excellence for the 2020/2021 academic year was received by Assoc. prof. Mateja Jerman, Ph.D.
Assoc. Prof. Mateja Jerman, PhD, who received her PhD in business studies in 2013, joined UP FM in 2007 and has always been a member of the Department of Accounting and Auditing. As a lecturer and executor, she participates in the implementation of several undergraduate and postgraduate courses. She has published numerous scientific articles in Slovenian and international scientific journals and independent scientific chapters in monographic publications. She is the co-author of a scientific monograph and two higher education textbooks. She regularly attends international scientific conferences, international exchanges and professional seminars. In 2013, she obtained the professional title of Certified Accountant. She has participated in numerous ARRS research projects, marketing projects and the international IPA project. She is a member of the program group of the research program "Management of education and employment in the knowledge society". In 2009 and 2013 she received the UP FM Award for her achievements in the field of pedagogy. She was a mentor to four final theses, one of which was awarded the "Srečko Kosovel" award for students of the University of Primorska. Since 2009 she has also been a tutor for students with special needs.
Graduate Tina Šušteršič received the »Srečko Kosovel« award for her diploma thesis.
Tina Šušteršič has, under the mentorship of dr. Mateja Jerman, wrote a diploma thesis entitled "The impact of legal changes on the minimum wage and labor costs." The purpose of the thesis was to present the legal basis of the minimum wage and its taxation and examine the most important legislative changes in this area in the period 2019-2020, and in the practical part to show with their own examples and employers. The results of the calculations showed that the legal changes in question in the period 2019–2020 did not have a fully positive effect on the net income of minimum wage recipients, as it would have been higher if the amendment to the Personal Income Tax Act had not taken place. The change in the method of calculating the amount of the general allowance had a negative effect on the net income of minimum wage recipients. The findings of the task show that in this case the effects of the novella were contrary to the main goal of the novella. The thesis presents substantiated, reasoned and sound conclusions based on the obtained results of calculations. The work is sensibly structured and represents a logical whole, written in a systematic way and with appropriately used professional terminology. The candidate showed a great deal of precision and excellent knowledge of the subject, which was the result of above-average effort in the analysis of the selected topic. She showed a great deal of critical thinking, the ability to be analytical and synthesize the acquired knowledge. The chosen topic is current and its treatment is original. The results of the research represent a professional contribution in the field of taxation of employment income.
Congratulations to the winners!
Nagrajenki UP FM
