Abstract. This study considers how today's growing consumer culture affects political trends in representative democracies. In recent years, a significant populist upsurge has been seen around the world. While political approaches are vital, to properly understand populism it is also necessary to take sociological perspectives into account. The questions considered in the study are therefore examined from both political and sociological perspectives. The results of the study show that today's increasing consumer culture is paving the way for the rise of populism in representative democracies. Should the consumer culture experience a significant crisis, populism is likely to become stronger through the support provided by abstaining, blank and pragmatist voters. Keywords: Populism, democracy, consumer society, consumerism, politics
Concerns have been raised over the possible link between the growing political polarisation and fears of autocratisation in Slovenia. Faced with a lack of empirical data, we seek to answer two questions. First, how has political polarisation developed in Slovenia? We show that Slovenia has experienced massive increases in both ideological and affective polarisation on the levels of the citizenry and political parties. Second, what has been the effect of political polarisation on liberal democracy in Slovenia? A GLS (generalised least squares) model for the period 1992 to 2022 confirms negative effects only for affective, but not ideological polarisation regarding V-Dem's liberal democracy and judicial constraints on the executive indices. Keywords: Slovenia, affective polarisation, ideological polarisation, autocratisation, SJM
Abstract. Greenwashing has long been an issue in Western and developed countries. Yet, this matter regrettably remains quite underexplored among academics in developing and emerging markets, especially in Indonesia. The presented quantitative research focuses on the impact of greenwashing perception, green word of mouth ("green WOM") and green marketing on intentions to purchase items at H&M in Jakarta. Hypotheses were answered with the SEM-PLS model using SmartPLS3 software. Based on a questionnaire administered to 200 respondents, results show that the perception of greenwashing has a direct negative impact on consumers' purchase intentions and an indirect negative impact through green WOM, which can be influenced by the factor of lack of concern and awareness in Jakarta. These findings stand in contrast to several studies in Europe that were used as a reference while conducting this research. At the same time, green WOM strengthens the positive impact between green marketing and purchase intentions. Practical implications for companies include taking substantial steps towards sustainability and the need to adopt a fact-based approach without embellishment. Keywords: greenwashing perception, green word of mouth, green marketing, purchase intention
Abstract. The article addresses the question of the role of the state in the protection of human rights and freedoms. Like states, rights and freedoms are also created on the basis of social conventions, and any reference to the universal nature or natural character of rights and freedoms is only an ideological moment in the pursuit of political goals. The basic prerequisite for the protection of rights and freedoms is the establishment of organised coercion in the form of state power which brings under its authority the multitude of different interests and diverse ways of implementing justice. The conclusive findings show that for its successful introduction into the lives of individuals, the moral discourse of universal human rights and freedoms needs effective state authority that embeds these rights and freedoms into the foundations of the legitimacy of its own existence. Keywords: Constitutionalism, the state, human rights and freedoms, Leviathan, Thomas Hobbes
V uvodnem delu doktorske disertacije smo opredelili raziskovalni problem doktorske disertacije, in sicer proučevanje vpliva davčne kompleksnosti na davčno skladnost. Zapisali smo cilj, to je proučitev področja davčne skladnosti s posebnim poudarkom na stroških davčne skladnosti ter empirična preveritev lastnega modela merjenja makroekonomskih učinkov stroškov davčne skladnosti. Zastavili smo osnovno tezo doktorske disertacije, in sicer, ali zmanjšanje stroškov davčne skladnosti povzroča makroekonomske učinke ; v povezavi s tem smo zastavili deset hipotez. Uvodoma so predstavljeni še pričakovani izvirni znanstveni prispevki, uporabljene predpostavke in omejitve ter metode raziskovanja, uporabljene tako v teoretičnem kot empiričnem delu doktorske disertacije. V drugem poglavju smo zapisali teoretična izhodišča s področja davčne kompleksnosti v povezavi z davčno agresivnostjo in podali lastno opredelitev davčne kompleksnosti in davčne agresivnosti, pri čemer smo se oprli na znanstveno literaturo s tega področja. Predstavili smo vzroke in kazalnike davčne kompleksnosti ter podali izčrpen kvalitativni pregled dosedanjih raziskav o davčni kompleksnosti in davčni agresivnosti. V drugo poglavje doktorske disertacije smo vključili dve lastni empirični raziskavi, in sicer: raziskavo o spreminjanju davčnih predpisov primerjalno za Slovenijo, Avstrijo, Veliko Britanijo, Hrvaško, Bolgarijo, Madžarsko, Češko, Romunijo in Poljsko ; raziskavo cen revizijskih storitev za Slovenijo. Pomembna nova znanstvenoraziskovalna dognanja predstavljajo tudi nove spremenljivke davčne kompleksnosti, ki smo jih prepoznali za subjekte javnega interesa, katerih delnice kotirajo na organiziranem trgu. Tretje poglavje predstavljajo teoretična izhodišča s področja davčne skladnosti, kjer smo z uporabo znanstvene literature predstavili dosedanje teorije davčne skladnosti in vrste stroškov davčne skladnosti. Dodali smo lastno opredelitev davčne skladnosti. Podali smo izčrpen kvalitativen pregled raziskav davčne skladnosti ter raziskav o merjenju stroškov davčne skladnosti, ki so osnova za izvedbo naše glavne empirične raziskave. Pregled dosedanjih znanstvenih raziskav smo razdelili v tri skupine: raziskave o merjenju stroškov davčne skladnosti ; raziskave psiholoških stroškov, ki so posledica stresa in drugih dejavnikov pri doseganju davčne skladnosti ; raziskave stresa v računovodstvu. V tretje poglavje doktorske disertacije smo vključili lastno empirično raziskavo o organizacijskih in osebnostnih dejavnikih stresa ter zdravstvenih težavah v povezavi s stresom, ki jih imajo davčni zavezanci pri doseganju davčne skladnosti. V okviru istega poglavja smo predstavili makroekonomske učinke davčne (ne)skladnosti. V četrtem poglavju smo predstavili obstoječe modele merjenja stroškov davčne skladnosti in njihovo uporabno vrednost ter predstavili lasten predlog merjenja makroekonomskih učinkov stroškov davčne skladnosti. Peto poglavje predstavlja predstavitev inštrumentov za povečanje davčne skladnosti, kjer navajamo: predpise in orodja Evropske komisije za povečanje davčne skladnosti ; druge mednarodne predpise in orodja za povečanje davčne skladnosti ; sistem ocenjevanja davčnega sistema, kaznovanje davčnih prekrškov kot inštrument za povečanje davčne skladnosti, upravljanje s tveganji davčne skladnosti in ostale inštrumente za povečanje davčne skladnosti. V peto poglavje doktorske disertacije smo vključili lastno empirično raziskavo o vrednotenju zakonodaje. V okviru istega poglavja smo predstavili še značilnosti Indeksa spoštovanja pravne države, ki se v Svetu že uporablja, ter lasten koeficient spreminjanja davčnih predpisov kot novo znanstvenoraziskovalno dognanje. Teoretičnemu delu sledi v šestem poglavju empirični del, v katerem smo predstavili raziskovalno delo. Uvodoma smo v šestem poglavju predstavili cilje raziskave, hipoteze doktorske disertacije, potek raziskave in uporabljene raziskovalne metode ter opredelili temeljne konstrukte znanstvene raziskave. ; In the introductory part we defined the research problem of the doctoral dissertation, namely, the study of the impact of Tax Complexity on Tax Compliance. We have recorded the objective, namely, the study of the field of Tax Compliance, with a special emphasis on the Costs of Tax Compliance and empirical verification of our own Model For Measuring The Macroeconomic Effects Of Tax Compliance Costs. We have established the basic thesis of the doctoral dissertation, namely, whether the reduction of the Costs of Tax Compliance causes macroeconomic effects ; In this connection, we have raised ten hypotheses. The introduction of the original scientific contributions, the assumptions and limitations were used, and the methods of research are presented used in both the theoretical and the empirical parts of the doctoral dissertation. In the second Chapter, we wrote the theoretical background in the field of Tax Complexity in relation to Tax Aggression, and presented our own definition of Tax Complexity and Tax Aggressiveness, based on scientific literature in this field. We presented the causes and indicators of Tax Complexity, and provided an exhaustive qualitative overview of the previous studies on Tax Complexity and Tax Aggression. In the second chapter of the doctoral dissertation, we included two of our own empirical researches, namely: A study on changing tax regulations, comparable for Slovenia, Austria, Great Britain, Croatia, Bulgaria, Hungary, the Czech Republic, Romania and Poland ; a survey of the prices of audit services for Slovenia. Significant new scientific research findings also present new variables of Tax Complexity, which we have identified for Public Interest Entities whose shares are listed on the organized market. The third Chapter presents the theoretical background in the area of Tax Compliance, where, using scientific literature, we presented the current Tax Compliance Theory and the types of Tax Compliance Costs. We have added our own definition of Tax Compliance. We have provided a comprehensive qualitative overview of research on Tax Compliance and research on the measurement of Tax Compliance Costs, which are the basis for conducting our main empirical research. An overview of the current scientific research has been divided into three groups: Surveys on measuring the Costs of Tax Compliance ; investigation of Psychological Costs arising from Stress and other factors in achieving Tax Compliance ; stress research in accounting. In the third chapter of the doctoral dissertation, we included our own empirical research on organizational and personality factors of stress, and health problems related to the stress that taxpayers have in achieving Tax Compliance. Within the same chapter, we presented the macroeconomic effects of Tax (non)compliance. In the fourth Chapter, we presented the existing models for measuring the Costs of Tax Compliance and their useful value, and presented our own proposal for measuring the Macroeconomic Effects of Tax Compliance Costs. Chapter 5 presents a presentation of Instruments to increase Tax Compliance, stating: European Commission Regulations and Tools to increase Tax Compliance ; other international rules and tools to increase Tax Compliance ; the system of assessing the tax system, penalizing tax offenses as an instrument for increasing Tax Compliance, managing the risks of Tax Compliance and other instruments for increasing Tax Compliance. In the fifth chapter of the doctoral dissertation, we included our own empirical research on the evaluation of legislation. In the same chapter, we also presented the characteristics of the Rule of Law Index already in use in the Council, as well as our own coefficient of changing tax regulations as a new scientific and research knowledge. The theoretical part of the trace in the sixth Chapter is the empirical part, in which we presented the research work.
Razvoj družbe je nujen in za dosego razvoja je treba največ pozornosti nameniti ravno razvoju ljudi. Če konceptu razvoja ljudi dodamo mednarodno perspektivo, dobimo celosten pogled na trenutno stanje v družbi. Ravno mednarodna perspektiva razvoja ljudi in celotna obravnava tematike sta botrovali k izvedbi analize razvoja ljudi v izbranih državah. Z metodo analize so bili pridobljeni vsi potrebni podatki, ki so celotno analizo zaokrožili. Prek analize pridobljenih podatkov so bile države razvrščene v tri skupine. Pri tem so vse razvite in tranzicijske države zajete v vzorec, v primeru razvijajočih se pa so bile države izbrane tako, da so zajeti predstavniki vseh delov Afrike, Azije ter Latinske in Karibske Amerike. Rezultati analize so precej nedvoumni. Izkazalo se je, da samo indeks razvoja ljudi in politična stabilnost države ne zagotavljata močne medsebojne povezave. Pomembno vlogo igrajo tudi pretresi iz začetka 90. let 20. stol. in t. i. svetovni policisti razvitih držav, kar vnaša določeno mero neravnovesja. Na drugi strani pa je bilo pričakovati padec moči povezanosti med razvojem ljudi in izobraževalnim indeksom od razvitih k razvijajočim se. Izkaže se, da je moč povezave največja v tranzicijskih državah, sledijo razvite in na koncu razvijajoče se države. Ugotovitve analize imajo širše učinke za družbeno okolje. Razvoj omogoča oblikovanje razvite družbe in uveljavitev človeku dostojnega življenja. Na osnovi tega bo v prihodnosti mogoče prilagoditi programe razvoja ljudi predvsem v tranzicijskih državah in ostalih delih sveta, ki so precej nestabilni in brez zunanje pomoči. Dejstvo pa je, da so nekatere razvijajoče se države lahko zgled kakovosti primarnih razvojnih programov. ; Development of the country is necessary and for achieving it the biggest focus must be on human development. If we add international perspective to human development, we get a fairly comprehensive view of the current situation in society. It was precisely the addition of an international perspective to the human development and the overall treatment of the topic that contributed to the design of the analysis of human resource development in selected countries. Using the analysis method all necessary data were obtained, which rounded the analysis into a whole. By analysing the data obtained, the countries were classified into three groups. In this, all developed and transition countries are included into the sample, and in the case of developing countries, the countries have been selected to include representatives of all parts of Africa, Asia, Latin America and the Caribbean. The results of the analysis are quite unequivocal. It turned out that only human development index and the political stability of the country do not guarantee a strong interconnection. Shouts from the early 90s of the 20th century and the role of so-called world-wide police officers of developed countries also play an important role, which introduces a certain amount of imbalance. On the other hand, the drop in the strength of the relation between the human development index and educational index from the developed to the developing was expected. It turns out that the power of connections is greatest in transition countries, followed by the developed and ultimately developing countries. The findings of the analysis have broader effects on the social environment. Development enables the creation of developed society the promotion of a decent man's life. On this basis, in the future, human development programs can be adjusted in the transitional countries and other parts of the world, which are rather unstable and without external assistance. It is true that some developing countries can serve as an example of the quality of primary development programs.
The current debate on the crisis of democracy needs firm epistemological premises for the interpretation of election results and the manifestation of power as consent. In the article, a biopsychosocial model of hegemony is presented as a tool for the manifestation of power in the human mind. Hegemony as conceptualised by Gramsci is developed with the concept of power as both repression or spontaneous generation, as proposed by Foucault. The concept is developed with the paradigm of the embodied mind and insights from psychology and neuroscience about memory formation and meaning creation, stressing the role played by emotions in the process. Keywords: hegemony, morality, emotions, elections, biopsychosocial model, mental representations, embodied mind
Abstract. The aim of this article to identify and highlight limitations and challenges of the legal regulation of the use of facial recognition technology for surveillance purposes. The UN and the EU are seeking to develop robust human rights safeguards to regulate such practices, whereas civil society calls for a complete ban on it use for mass surveillance. The type of this technology makes it difficult to impose legal and democratic control over its lawful use and to prevent abuse. We conclude that the regulation of this area, no matter how restrictive, amounts to tacit approval of the mass use of this type of technology that opens the door to various ways of abusing human rights and freedoms, and whose justification from the perspective of the public interest is questionable. Keywords: video surveillance, facial recognition technology, right to privacy, protection of personal data, Clearview AI
For Le Corbusier, the architect was the authority on living and their role was to know what is best for humans, as it becomes evident from what he declares in The Athens Charter: "Who can take the measures necessary to the accomplishment of this task if not the architect who possesses a complete awareness of man, who has abandoned illusory designs, and who, judiciously adapting the means to the desired ends, will create an order that bears within it a poetry of its own? The paper is focused on the critique of the principles of the Athens Charter and its relation to the attempt to strengthen the articulations between architecture and its social, economic and political context. It examines Team 10's intention to replace the four functions — dwelling, work, recreation and transport — of the Charter of Athens by the concept of the "human association", on the one hand, and to incorporate within the scope of architecture reflections regarding the impact of scale on the design process, on the other hand. The CIAM X was structured around two groups representing the two conflicting generations. As Nicholas Bullock notes, in Building the Post-war World: Modern Architecture and Reconstruction in Britain, the group representing the older generation focused on the work of CIAM since its foundation in the form of a charter similar to the Athens Charter, while the group representing the younger generation tried to extend the work of CIAM to rethink, as Alison and Peter Smithson noted in 1956, "the basic relationships between people and life". The goal of the CIAM X, held in Dubrovnik between 19 and 25 July 1956, was to challenge the assumptions of the Charter of Habitat. During this meeting, which neither Le Corbusier nor Walter Gropius attended, the younger generation consisting of Aldo van Eyck, Jacob Bakema, Georges Candilis, Shadrach Woods, and Alison and Peter Smithson established a new agenda for mass housing, "Habitat for the Greater Number". It was at this CIAM meeting that the Smithsons presented their "Fold Houses". A number of meetings preceding the CIAM X were held in London, Doorn, Paris, La Sarraz, and Padua. The main objective of this paper is to show how the debates that preceded the CIAM challenged the Charter of Habitat.
In the article we report a series of experiments with volunteers designed to detect differences in behavioural characteristics among Slovenian, Dutch and international students. Using eight standard tasks from experimental economics, we investigate the differences using experimental measures of solidarity, trust, cooperation, positive and negative reciprocity, competition, honesty, and risk attitudes. No significant cohort effects in any of the eight decisions are found when we compare the Slovenian and international cohorts. Still, when comparing the Dutch and Slovenian cohorts, Dutch students are found to exhibit lower levels of solidarity, generosity and honesty. This points to differences in sociality between institutionally similar yet ideologically distant countries like Slovenia and the Netherlands. Keywords: cross-national study, experimental economics, game theory, sociality
This article addresses the deficiency in the area of human rights scholarship in International Relations (IR) by examining the theoretical advancements in IR theory that have led to the emergence of non-state collective actors as a pertinent research topic. It provides a review of the trajectory of the constructivist theoretical approach, which has brought major advancements in how international non-state actors are conceptualised in the human rights IR literature. This considers the limitations and implications of side-lining collective non-state actors within IR theory, arguing that expanding the theoretical understanding of how different collective actors are constituted and attributed with agency can enrich IR human rights scholarship. The article also proposes a potential way forward with respect to non-state collective actors in human rights in IR by identifying a research programme based on practiceoriented approaches to help broaden the ability of scholars to foster interdisciplinary conversations. Expanding along these lines would bridge the existing boundaries within scholarly and disciplinary contexts. Keywords: non-state actors, state-centrism, collectives, international relations, human rights, international actors, constructivism
Abstract. The article aims to explore the public's fear of data being misused when using European Covid-19 contact-tracing applications. The point of departure lies in considering the research question of whether the Covid-19 pandemic has influenced the platformisation of traditional institutions, i.e., whether the design of Europe's proximity-tracing applications mimic the dataintensive web services of commercial platforms, namely commercial APIs and their data policies, in order to bypass the right to privacy. We accordingly argue that is vital to address the public's fears of governmental and corporate dataveillance as well as data misuse while using such apps. The investigation entails of a critical analysis of the Exposure Notification System framework designed by Apple and Google (or GAEN) and the #OstaniZdrav application. The article rejects the justification of the public's fear of governmental dataveillance, while recognising the possibility of corporate data misuse. Keywords: Covid-19 contact-tracing application, right to privacy, GDPR, API, protocol, metadata, dataveillance
