Povzetek. Socialna inovacija (SI) je sodoben pojav, katerega značilnost je prizadevanje za neko izboljšavo na področju blaginje, in to z vzpostavitvijo novih povezav med akterji iz različnih sektorjev. Cilj člankka je na podlagi obsežne in raznovrstne literature poiskati nastavke za razumevanje SI v dveh teorijah. Pokažemo, kako je po strukturacijski teoriji SI možno konceptualizirati kot obliko kolektivnega delovanja, po teoriji kompleksnosti pa kot obliko samoorganizacije. Nadalje izpostavimo dva mehanizma, ki sta po obeh teorijah pomembna za vznik in obstoj kolektivnega delovanja in – kot pokažemo – celo konstitutivnega pomena ob soočanju s tveganji in ovirami, ki so specifične za SI. Prvi je skupno učenje in pridobivanje znanja, vitalno pomemben za ohranjanje kohezivnosti akterjev ob srečevanju z novim in neznanim. Drugi je decentralizirano vodenje, ki s specifičnimi veščinami omogoči premoščati razlike v znanju, načinu dela in organizacijski kulturi med različnimi akterji. Pomen teh mehanizmov in vlogo javnega sektorja pokažemo na dveh primerih SI: »skupnost prakse« in »živi laboratorij«.
Razvoj človeških virov je bistvenega pomena pri doseganju uspeha za katero koli vrsto organizacije: profitne, javne ali civilne. Stanje civilne družbe je odvisno od okolja, tj. habitata, v katerem deluje. Cilj magistrske naloge je raziskati zavzetost zaposlenih v civilni družbi na Hrvaškem. V vsaki državi je sektor civilne družbe različen in se sooča s posebnimi izzivi. Sektor civilne družbe na Hrvaškem je še vedno v zgodnjih fazah razvoja in je pogosto povezan s podhranjenostjo s človeškimi viri. Mnoge civilnodružbene organizacije na Hrvaškem v celoti temeljijo na prostovoljnem delu. V nalogi smo se osredotočili na hrvaške civilno-družbene organizacije, ki imajo zaposlene. Teza je bila izbrana na podlagi vse več literature, ki se ukvarja z zavzetostjo zaposlenih v kontekstu razvoja civilne družbe. Izbran raziskovalni pristop je kombinacija kvantitativne (anketa) in kvalitativne (delno strukturiran intervju) metode. Intervjuji so bili uporabljeni kot dopolnitev k opravljenim anketam. Ključne ugotovitve kažejo, da so ne glede na finančno nestabilnost in nagnjenost k izgorelosti zaposleni v civilnodružbenih organizacijah na Hrvaškem relativno visoko zavzeti. ; The development of human resources is paramount in achieving success for any type of an organization: profit, public or the civil one. The state of the civil society is dependent on the surrounding context i.e. habitat in which it is operating. This paper aims to zoom into EE in the civil society in Croatia. The civil society sector is different in every country and it is facing unique challenges. In Croatia, the civil society is in its early phase of development, and is characterized by being under-capacitated, especially regarding its human resources. Many CSOs (in Croatia) are completely based on voluntary work. In this paper we have focused on Croatian CSOs that have employees. The thesis has been chosen based on the growing amount of literature on the topic of EE in context to the developing civil society. The research methods that have been used are a combination of the qualitative (the survey) and the quantitative (the semi-structured interviews) method. The interviews have been used as an addition to the surveys rendered. The main findings indicate that the employees in the civil society in Croatia, in spite of the financial instability and the burnout connected to their working environment, demonstrate relatively high engagement.
The decision by the Council of Europe to ter minate the Russian Federation's membership of the Council of Europe on 16 March 2022 makes the issue of legal certainty for aliens actively participating in the war in Ukraine as part of the Ukrainian Armed Forces completely unpredictable. The academic literature and the case law of the European Court of Human Rights in the field of the legal status of alien combatants is limited, and the International Criminal Court has not complet ed any cases on this topic. This article addresses the prin ciple of case law and, above all, the principle of legality with regard to aliens and their active participation in the armed forces of Ukraine. This issue has become cen tral since the Russian Federation may or may not grant these persons the status of prisoner of war according to the Third Geneva Convention, relating to Protocol I, or may characterise them as criminal offenders or terro rists. Keywords: aliens, combatants, mercenaries, prisoners of war, war, armed conflict, terrorists
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
Identity of people with dementia: Opportunity for empowerment Human identity is dynamic, fleeting, and changeable and is formed in social contexts. People with dementia are considered a vulnerable group with a less stable identity due to the nature of the disease, often causing their individuality to be disregarded. Systematic review of the literature shows that the living and social environments play an important role in the consolidation, maintenance, and reconstruction of the identity of people with dementia. Interactions of people with dementia with their living and social environments enable them to learn new strategies for expressing their identity, while social capital remains a valuable source of power in the process of identity expression, consolidation, or reconstruction. The narratives of people with dementia contribute to the preservation of their personal identity and enable reviving memories. The opportunity to share experiences and participate in social interactions serves as recognition of their uniqueness and provides them a sense of worth and value. People with dementia want to participate and engage in activities, as many are an essential building block of their identity. Successful completion of activities also helps maintain a positive self-image and experience their own worth.
Abstract. Many risks are associated with the Covid-19 crisis and related lockdown measures in the areas of employment, the economy, and everyday life. Working parents have faced the challenge of combining their work and family obligations following the closure of schools and kindergartens. A considerable number have encountered a bigger risk of unemployment and the linked financial instability. The extensive literature analysing changes during Covid-19 suggests that women have tended to suffer more, been faced with both less stability since their employment statuses appear to be more precarious, and been disproportionally affected by the heavier burden of balancing family care and work obligations. Our own analysis of the most reliable survey data available shows corresponding changes in Slovenia, confirming that the crisis reveals certain less visible, already existing inequalities along with particular new gender inequalities, and in this respect also presents specific research design conditions for assessing otherwise hidden disparities. The results indicate the consequences for the subjective well-being of women compared to men of the more precarious employment and the stronger demand for family care. Keywords: Covid-19, gender inequalities, employment flexibility, work from home, family care, life satisfaction
Izziv za raziskovanje predstavlja analiza, koliko denarnih sredstev Latvija in Slovenija prispevata v proračun EU ter koliko se v izbrani državi vrne preko evropskih skladov. Namen analize v magistrskem delu je analizirati področja, ki jih ti dve državi prednostno obravnavata in njuno učinkovitost pri doseganju zastavljenih ciljev v finančni perspektivi 2014 - 2020. Opisovanje dejstev in pojmov ter njihovo preučevanje na podlagi tuje in domače strokovne literature temelji na metodi deskripcije. Zbiranje številčnih podatkov in statističnih analiz je izvedeno s kvantitativno metodo. Z metodo komparacije je bila izvedena primerjava med državama, z metodo kompilacije pa je bila izvedena potrditev oziroma zavrnitev hipotez. Z analizo je bilo ugotovljeno, da prebivalec Latvije prejme več sredstev iz skladov EU kot prebivalec Slovenije, kljub temu, da prebivalec Slovenije prispeva v proračun EU več kot prebivalec Latvije. Prejeta sredstva kohezijskega sklada na prebivalca so odvisna od BDP na prebivalca in tako vplivajo na razvitost države. Latvija iz kohezijskega sklada prejme več sredstev kot Slovenija, ima pa nižji BDP na prebivalca kot Slovenija. Slovenija uspešneje črpa sredstva Evropskega socialnega sklada in sredstva za področje razvoja in inovacij. Analiza pripomore k temu, da bo pri naslednji finančni perspektivi omogočena večja učinkovitost pri pridobivanju in koriščenju sredstev EU. Analiza je pokazatelj uspešnosti držav pri črpanju sredstev, ugotavlja pa tudi kazalnike porabljenih sredstev. Z uspešnim črpanjem sredstev iz evropskih skladov je mogoč razvoj in rast v državi, predvsem na področju gospodarskega, ekonomskega in socialnega stanja. ; A challenge for the research is mainly to analyse how much money do Latvia and Slovenia contribute to the European Union's budget and how much money do they recompensate from the European funds. The purpose of the analysis is to find out which areas do the two countries treat with the highest priority and also to find out how effective they are in achieving the set goals of the 2014 – 2020 financial perspective. Description of facts and concepts, as well as their study on the basis of foreign and domestic scientific literature, was based on the method of description. Collection of numerical data and statistical analyses were carried out using the quantitative method. The comparison method was used to conduct a comparison between the countries, whereas the compilation method was used to confirm or reject the hypotheses. The analysis showed that a resident of Latvia receives more financial means from the EU funds than a resident of Slovenia. Furthermore, the latter also contributes more to the EU budget than the resident of Latvia. Cohesion fund's received financial means per capita depend on gross domestic product (GDP) per capita and thus affect the country's development. Latvia receives more such means and also has lower GDP per capita than Slovenia. However, Slovenia is more efficient at using the resources of the European Social Fund and Funds for research and innovation. The analysis that was carried out aids in the improvement of next financial perspective to be more efficient in gaining and using the EU funds. It is also an indicator of how successful both countries are when it comes to using EU funds and what are the indicators of the funds used. The successful absorption of European funds enables the development and growth of the country, especially in the economic and social perspective.
Z začetkom bolonjskega procesa v letu 1999, ki sloni na ideji o enotnem, primerljivem, privlačnem in konkurenčnem prostoru evropskega visokega šolstva, se je za sodelujoče evropske države pričelo obdobje sprememb. Med njimi je bila tudi Slovenija, ki je postopoma sledila in uvajala cilje in načela bolonjskega procesa v slovenski visokošolski prostor. V magistrskem delu natančneje predstavim bolonjsko reformo in z njo vnesene številne spremembe ter novosti v slovenski visokošolski prostor. Skozi analizo različne literature in dokumentov je sprva predstavljen nastanek bolonjskega procesa in njegov razvoj s poudarkom na ciljih, ki so se v okviru reforme skušali doseči. Opisan je njegov razvoj od začetka do danes, saj so se od podpisa Bolonjske deklaracije dalje odvijala srečanja ministrov za visoko šolstvo, kjer se je spremljalo uresničevanje zastavljenih ciljev, ki so se skozi leta tudi dopolnjevali in spreminjali. V drugem delu naloge pa se skozi razvoj bolonjskega procesa večji del pozornosti usmeri v uveljavljanje slednjega v slovenski visokošolski prostor. Prikazane so številne novosti, ki zajemajo tako sistemske, strukturne kot organizacijske spremembe in so vplivale na sam potek izobraževanja v visokem šolstvu. Z bolonjsko reformo se v visokem šolstvu vse bolj uveljavlja koncept vseživljenjskega učenja, zato se v tretjem delu naloge prikaže, kako se to odraža skozi različne dokumente bolonjskega procesa. Vključitev Slovenije v bolonjski proces in postopno uveljavljanje bolonjske reforme pa se je odražalo tudi v samih ciljih razvoja visokega šolstva pri nas, zato se v tretjem delu naloge osredotočim še se na spreminjanje ciljev od začetka bolonjske reforme vse do danes. Bolj kot se bolonjska reforma v prostoru uveljavlja, bolj vidne so spremembe v slovenskem visokošolskem prostoru in sledenje evropski viziji v razvoju in usmerjenosti visokega šolstva ; In 1999, the Bologna process started with an idea of a united, comparable, attractive, and competitive place in the European higher education system. Among the countries that have joined was also Slovenia, which gradually followed and introduced the goals and principles of the Bologna system into the Slovenian higher education area, which had a notable impact on education. Through the analysis of various literature and documents, the text initially shows the very origin of the Bologna process, its purpose and goals, which were sought to be achieved through the process. The text also describes the development from the beginning to the present, as through the years of bologna process many meetings of ministers of higher education have taken place. There, the development of the Bologna reform has been monitored and at the same time, many novelties/innovations have been added that are important for our understanding of the Bologna process. In the second part, through the development of the Bologna Process, most of the attention is focused on the implementation of the Bologna reform in the Slovenian higher education area, where its impact on education is also explored. Numerous novelties and changes – from systemic, structural, and organizational, which influenced the course of education, are presented. There are also various documents as part of the Bologna reform, where the concept of lifelong learning in higher education is mentioned and the role and importance of it are increasingly emphasized. Slovenia's inclusion into the Bologna Process and the gradual implementation of the reform was also reflected in the goals of higher education development. This is why the third part of the thesis is focused on how the goals changed from the beginning of the reform until today. The more the Bologna reform is implemented in the place, the more visible its impact on the goals of the Slovenian higher education is, and with that following the European vision and the orientation of higher education.
Demokratični deficit je že več desetletji stalnica akademskih razprav o Evropski uniji. Vsebina raziskovanj se je skozi čas bistveno spremenila, ohranja pa se temeljna misel, da se demokracija v Evropski uniji sooča z velikimi težavami. Zaupanje Evropejcev v Evropsko unijo je nizko, podobno velja tudi za občutek povezanosti z njenimi organi, zato je očitno, da so spremembe nujno potrebne. Z vsako večjo reformo pride do sprememb, ki bistveno vplivajo na razmerja moči med evropskimi institucijami in na njihov odnos do Evropejcev. Najvidnejše spremembe v zadnjih desetletjih so krepitev moči Evropskega parlamenta, ki se je razvil v vplivno institucijo, uvajanje institutov neposredne demokracije in druge reforme, ki jih je prinesla Lizbonska pogodba. Napredek pa je, žal, na drugi strani uravnotežen s pojavom mehanizmov in institutov, ki demokratična varovala zaobidejo. To so na primer ukrepi, ki so bili sprejeti kot odziv na dolžniško krizo evroobmočja in v velikem delu sploh ne spadajo med formalne pristojnosti Evropske unije. V svojem magistrskem delu sem analiziral in kritično ovrednotil procese, ki so bistveno vplivali na ključne organe Evropske unije, njihove spreminjajoče se medsebojne odnose ter predvidene učinke aktualnih reform. Pregledal sem širok izbor literature preteklih desetletji in predstavil različna teoretska izhodišča, na podlagi katerih avtorji skušajo opredeliti in analizirati demokratični deficit in z njim povezane tematike. Ključna ugotovitev mojega magistrskega mojega dela ni le, da so aktualne reforme premalo ambiciozne in demokratičnega deficita ne morejo odpraviti, ampak predvsem da demokratični deficit ni le kategorija akademskih razprav, temveč je zelo močno politično orodje in odločilno usmerja razvoj Evropske unije. Demokratični deficit je zato stalnica evropske demokracije in ne more nikoli biti povsem odpravljen, saj se ob razvoju Evropske unije vedno znova pojavlja v drugačnih oblikah, ki terjajo nove reforme in kritične analize akademikov, intelektualcev, državljanov, politikov in vseh drugih zainteresiranih strani. ; The democratic deficit has been a constant of all academic research on the European Union for the past few decades. While the scope of the research has changed considerably, the basic idea remains the same – democracy in the European Union is in serious trouble. Europeans' trust in the EU is low and the same goes for their connection with European institutions, therefore it is clear that changes are required. Every major reform alters the balance of power between European institutions and their relationship with European citizens. The most visible changes of the past decades are: the empowerment of the European parliament that has been transformed into an influential institution, the introduction of instruments of direct democracy and other reforms brought upon by the Treaty of Lisbon. Unfortunately, progress is balanced out by the emergence of various mechanisms and instruments that surpass all democratic checks and balances. For example, the measures that were adopted as a response to the European debt crisis were mostly not based on formal competencies of the EU. In my Master's thesis I analysed and critically evaluated the processes that crucially influenced the most significant European institutions, their ever-changing relationships and the anticipated effects of the current reforms. I examined a substantial body of literature from past decades and presented diverse theoretical starting points that the authors use to define and analyse the democratic deficit and related topics. The most significant finding of my Master's thesis is not only that the current reforms lack ambition and cannot eliminate the democratic deficit, but also that the democratic deficit is more than just a category of academic research and can often act as a strong political tool that decisively influences the development of the European Union. Therefore, the democratic deficit is a permanent element of European democracy and can never be fully eliminated as it always reappears in new forms that require constant reforms and critical analysis by academia, intellectuals, citizens, politicians and other stakeholders.
Konflikti so del našega vsakdana, so nujni in neizogibni. V literaturi najdemo različne definicije samega konflikta. Iršič (2010) konflikt pojmuje kot stanje nasprotujočih si teženj v nekem sistemu, tako v posamezniku, kot med osebami znotraj določene skupnosti oziroma prostora, ali med skupinami, ki so del večje skupnosti ali delujejo na področju, kjer se križajo interesi. Kljub negativnemu prizvoku pa ima konflikt tudi številne pozitivne učinke. Medtem, ko so posledice nerazrešenih konfliktov večinoma negativne. Poznamo več vrst konfliktov. Medosebni oziroma interpersonalni konflikti so sestavni del vsake šole in se pojavljajo med vsemi udeleženci v šoli. Ljudje se na konflikte različno odzivamo, prav tako jih na različne načine razrešujemo. V novejši literaturi najdemo tri postopke reševanja konfliktov. Cohen (2012) govori o pogajanju, mediaciji in arbitraži. V sami diplomski nalogi nas je podrobneje zanimala mediacija oziroma vrstniška mediacija, ki je v zborniku Kazen v šoli (2010) opisana kot proces, v katerem sta udeležena vsaj dva učenca/dijaka, med katerima je prišlo do nesoglasja, konflikta, spora. Oba morata biti pripravljena nastalo situacijo razrešiti na miren, strpen, produktiven način, ki lahko pripelje do konkretne, prostovoljne in dogovorno dosežene rešitve. Pri tem jima pomaga tretji, nevtralni vrstnik, ki z različnimi tehnikami, veščinami in znanji učencema/dijakoma v konfliktu pomaga pri razlagi različnih pogledov, izražanju želja in potreb, da bi poiskala najboljšo med možnimi rešitvami. Nevtralni osebi, ki sodeluje v procesu mediacije rečemo mediator. Čeprav vrstniška mediacija temelji na tem, da vrstniki sami razrešujejo medsebojne konflikte, sta še vedno potrebna podpora in nadzor odrasle osebe, v tem primeru koordinatorja. Zanimalo nas je, kako vrstniška mediacija deluje v praksi na izbranih osnovnih šolah ter kako učinkovita je kot strategija reševanja konfliktov med učenci. S pomočjo analize intervjujev smo predstavili pozitivne učinke vrstniške mediacije ter njeno uporabnost in učinkovitost na izbranih osnovnih šolah skozi oči vrstniških mediatorjev. ; Conflicts are a part of our daily routine, necessary and inevitable. Literature states different definitions of conflict. Iršič (2010) regards conflict as a state of contradictory views in a system, in an individual, as well as among people inside a certain community or space, or among groups, which are part of a larger society or work on different fields with cross interests. Despite the hint of negativity, conflict has several beneficial effects. However, the consequences of unsolved conflicts remain negative. Several forms of conflicts are known – mutual or interpersonal conflicts are a basic part of every school and emerge among all attendees. People react differently to conflicts, as well as their solutions. In recent literature three possibilities of conflict solution are mentioned. Cohen (2012) talks about negotiation, mediation and arbitrage. The main focus of our thesis is mediation or peer mediation, described in miscellany Punishment in school (2010) as a process in which at least two pupils, having a conflict, dispute or difference, participate. Both have agreed on solving the situation on a calm, tolerant and productive way, which can lead to a concrete, voluntary and consensus solution. A third, neutral peer, with different techniques, skills and knowledge, helps the pupils in dispute by interpreting different perspectives and expressing wishes or needs, in order to find the best possible solution. A neutral person, involved in the process of mediation is called a mediator. Although peer mediation is based on teenagers solving mutual conflicts on their own, a support of an adult is still needed – in this case a coordinator. Our interest was how peer mediation works in practice on chosen primary schools and how effective it is as a strategy of teenage conflict solving. With interview analysis the positive effects of peer mediation and its applicability and efficacy were presented on chosen primary schools through the perspective of a peer mediator.
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.
"Ich habe keine Ahnung." (Kermani, 2009, 86) Das behauptet Navid Kermani in seinem Essay Die Terroristen sind unter uns, der 2009 im Band Wer ist Wir? Deutschland und seine Muslime erschienen ist. Es ist ein sehr wichtiger, ja zentraler Satz, der oft gedacht, aber selten öffentlich ausgesprochen wird. Niemand, der eine leitende Position in der Politik, der Wirtschaft oder beim Militär bekleidet, darf es sich leisten, diesen Satz in den Medien zu äußern, aber auch im Wissenschaftsdiskurs darf er nicht verwendet werden, es sei denn als Zitat. Es gibt mindestens drei Eigenschaften dieser Aussage, die sie für die erwähnten Diskurse ungeeignet machen. Erstens das Sprachniveau: durch den etwas saloppen Beiklang lässt sich die Aussage dem umgangssprachlichen Niveau zuordnen und nicht dem Niveau offizieller oder wissenschaftlicher Reden. Zweitens ihre Struktur: durch die Ich-Form wird der Satz zur Aussage des sprechenden Subjekts über sich selbst, nicht über einen Sachverhalt. Und drittens die Semantik: Das verneinte Substantiv spricht dem Subjekt nicht nur jedes rationale Wissen ab, das sich argumentieren und belegen ließe, sondern auch jede andere Grundlage, auf der sich eine Aussage zu einem Sachverhalt formulieren ließe, also auch Vermutungen, Vorurteile, Spekulationen, Gefühle oder die Intuition. Das Problem dabei ist nicht, dass auch diese alternativen Grundlagen fehlen, sondern dass sie, durch die Wahl des Substantivs "Ahnung", überhaupt als Möglichkeit eingeräumt werden. Wenn durch diese Merkmale die zitierte Aussage aus dem Rahmen fachbezogener Diskurse fällt und sogar für journalistische Textformen unpassend ist, so ist sie im literarischen Diskurs durchaus zulässig. ; The essays of the German writer and professor of Middle East Studies, Navid Kermani, focus on current political and social issues, such as migration, terrorism and the problems of multicultural societies. The article offers an analysis of selected essays and gives a brief overview of their context, including a discussion about the relation between literature and politics as it evolved after World War II in Germany. The analysis makes it possible to see Kermani's essays in the tradition of open dialogical essays that goes back to the writings of Michel de Montaigne, as shown in the theories of Peter V. Zima. The processes of fictionalization that are used by Kermani in his political essays are compared with those used in so called "post-truth" political discourse. Although these processes are comparable and their effects unpredictable, it is possible to locate some basic differences in their narrative structures that can either suggest that the narrator is all-knowing, which reinforces his position of power, or can stress the narrator's tentativeness, which opens the possibility for the reader to enter into a dialogue with him, thus leading to the kind of constructive dialogue that is of fundamental importance for democratic societies. It is the raising of questions and articulation of doubt that Kermani sees as his main task when writing his essays. ; Navid Kermani, nemški pisatelj in profesor orientalistike, se v svojih esejih posveča aktualnim političnim in socialnim vprašanjem, kot so migracije, terorizem in večkulturne družbe. Članek podaja podrobnejšo analizo izbranih Kermanijevih esejev ter jih umesti v tradicijo dialoško odprte esejistike (kakor jo po teoriji Petra V. Zime zastopa na primer Michel de Montaigne) in v kontekst nemških povojnih razprav o razmerju med literaturo in politiko. Nato postopke fikcionalizacije, kakor se kažejo v Kermanijevih političnih esejih, primerja s postopki v tako imenovanih postfaktičnih političnih diskurzih. Čeprav so postopki primerljivi in njihovi učinki načelno nepredvidljivi, je mogoče locirati temeljne razlike v njihovi narativni strukturi, ki lahko sugerira vsevednost pripovedovalca in s tem krepi njegovo pozicijo moči ali poudarja njegovo negotovost ter tako bralcu odpira možnost, da z njim stopi v konstruktiven dialog, ki je temeljnega pomena za demokratične družbe. Prav v odpiranju vprašanj in artikuliranju dvomov Kermani kot avtor esejev vidi svoje pisateljsko poslanstvo.
Staranje prebivalstva v Sloveniji, Evropski uniji (EU) in v drugih državah po svetu zahteva določene prilagoditve in spremembe v družbi, ki bodo omogočale kakovostno življenje vseh generacij. Namen članka je predstaviti koncept srebrne ekonomije in aktivnega staranja, ki vplivata na javno in individualno porabo treh skupin starejših; tistih, ki so dejavni, tistih, ki so krhkega zdravja in tistih, ki so v stanju odvisnosti. K spremembam demografske slike prispevajo tudi novi vzorci, kot je večje število enočlanskih gospodinjstev, selitve v mesta, ki vodijo v depopulacijo podeželskih območij, beg možganov in tudi v migracijske tokove. Z raziskavo smo ugotavljali stanje aktivnosti starostnikov v pretežno podeželskih občinah Pesnica in Kungota, ki sodita v ruralno območje Podravske regije. Anketirali smo starejše občane in zbrane podatke primerjali s prosto dostopnimi podatki statističnih baz in z rezultati indeksa aktivnega staranja v državah EU. Po indeksu aktivnega staranja se slovenski starostniki, v primerjavi s starostniki v EU, starajo precej neaktivno. Na slovenskih podeželskih območjih, kjer je delež starejših oseb višji kot v mestih, so starostniki sicer aktivni, vendar ne na vseh obravnavanih področjih. Ena izmed vzpodbud za aktivno staranje je srebrna ekonomija, ki hkrati predstavlja tudi odlično priložnost za gospodarski in družbeni razvoj. Z vključevanjem in upoštevanjem starejših generacij, z vzpodbujanjem aktivnega staranja in s pričakovanim razvojem dejavnosti srebrne ekonomije se bo povečal delež aktivnega prebivalstva na podeželju, ki bo vplival na izboljšanje gospodarskih razmer in dvig kakovosti življenja. ; The age structure of a population is changing, in Slovenia as well as in many countries of the EU and other regions of the world. The process of population ageing requires adjustments and social and economic changes that will enable the quality of life for all generations. The article is based on an economic and social analysis of existing resources and on our own research. A critical review of the literature, secondary sources, and websites dedicated to demographic problems, the silver economy, and the quality of life of the elderly was conducted. We conducted a survey of the elderly population of the municipalities of Pesnica and Kungota, which lie in the Podravska statistical region in the Republic of Slovenia. The silver economy enables the social and economic development of individual geographical areas with potential for new markets and economic activities. In this context, it is necessary to ensure access to sustainable long-term care systems for active and healthy ageing. The concept covers lifelong learning, intergenerational cooperation, research and innovation, and institutional change. In 2017, Slovenia with Strategija dolge družbe (Active Ageing Strategy) accepted the conceptual framework of the proposed changes in the areas of: the labor market and education of the elderly; independent, healthy and safe living; involvement and participation in society and the creation of capacities and environments for activity in all stages of life. All these areas coincide with the scheme of an internationally comparable system of active ageing index indicators. The research was used to determine the activity status of 81 older people in the Podravje region, in the predominantly rural municipalities of Kungota and Pesnica. There were no employees among the respondents. The survey involved active pensioners who were mainly engaged in gardening, hobbies and farming. We note that the respondents are quite independent, physically active and in good health. While independence or autonomy of the elderly is not called into question, financial security is a matter of concern, as most respondents receive low monthly incomes. The analysis of the state of activities of the elderly shows the potential for the development of the silver economy, which would help increase the income of the elderly through active policies and projects of all participants at the local and regional level (Quadruple Helix). An important area is capacity and the environment, which enable active ageing. The research showed that some respondents use ICT for educational purposes or they learn to use a computer, while others use ICT to communicate. We did not perceive social exclusion, isolation or loneliness among the respondents. The most common forms of communication are getting together with relatives and friends. The identified characteristics of the rural area in question provide insight into the situation and opportunities in the field of active ageing and at the same time indicate areas where there is potential for the development of the silver economy.
