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K ponatiu, meraniu a globalnej regulacii procesu globalizacie vo svetovej ekonomike
In: Politická ekonomie: teorie, modelování, aplikace, Band 57, Heft 1
ISSN: 0032-3233
The article is concerned with typology of differentiated author's opinions on the world economy phenomena, as internationalization, integration and globalization. The author examines, from the international political economy point of view, their differences and formulates three phases of internationalization process. The author defines also the relation of these phenomena to the process of integration and regionalization in the world economy and pays attention to frequently discussed topic of global governance as well. The author further examines the possibilities of measuring globalization process intensity on both world wide and national economy levels. The article assigns a set of characteristic features or indicators making possible to define main limits of when a given national economy can be hold as being incorporated and in what rate into the globalization process. This step of identification of globalization intensity rate is very important, as starting point, when a strategy of adaptation to globalization trends is needed to be formulated, evidently, closely with the competitiveness growth and catching-up strategy elaboration. Adapted from the source document.
Deliberativnost komuniciranja: spoštljivost v spletnih forumih RTV Slovenija ; Deliberation in communication: respect in online forums of RTV Slovenia
Spoštljivost v komuniciranju je eden izmed ključnih elementov deliberativnosti in predpogoj za razvoj kakovostne razprave. Še posebej zanimivo je raziskovanje le-te v interaktivnih komunikacijskih prostorih na internetu, kot so spletni forumi. Pripisuje se jim namreč velik potencial za razvoj kritičnih, racionalnih in argumentativnih razprav. Vendar pa je v raziskovanju pojma spoštljivosti prisotne veliko konceptualne in empirične nejasnosti, neskladnosti in problematičnosti. Analize pogovorov v spletnih forumih med drugim kažejo, da udeležencem ne uspe zagotoviti medsebojne spoštljivosti. Osrednji namen magistrskega dela je proučiti komunikacijski vidik spoštljivosti v razpravah, s poudarkom na pogovorih v spletnih forumih. Glavna predpostavka je, da je kljub potencialom spletnih forumov za razvoj deliberativnih razprav in posledično medsebojne spoštljivosti v teh prostorih stopnja spoštljivosti (še vedno) nizka. To tezo preverjam skozi teoretske razprave in v metodološkem delu s kvalitativno vsebinsko analizo debate v spletnem forumu Pred domačim pragom (ki spada pod forume RTV Slovenija), kjer uporabniki foruma razpravljajo o političnih strankah Republike Slovenije, ki bodo sodelovale v parlamentarnih volitvah junija 2018. Analiza kaže nizko stopnjo spoštljivosti in visoko stopnjo uporabe nespoštljivih izjav v razpravi, kar potrjuje mojo predpostavko in med drugim odpira različne predloge za nadaljnje raziskovanje. ; Respect in communication is one of the key elements of good deliberation and a prerequisite for developing a quality debate. It is particularly interesting to explore this phenomenon in interactive communication spaces on the Internet, such as online forums, to which great potential for the development of critical, rational and argumentative debate has been ascribed. However, there are many conceptual and empirical ambiguities, inconsistencies and problems in researching the notion of respect. Analyses of conversations in online forums show, among other things, that participants fail to achieve mutual respect. The main purpose of master's thesis is to study the communication aspect of respect in discussions, with emphasis on conversations in online forums. The main premise is that despite the potential of online forums to develop deliberative discussions and, consequently, mutual respect, the degree of respect is (still) low. I am ewxamining this assumption through theoretical discussions and, in methodological work, through a qualitative content analysis of the debate in one of the online forums of RTV Slovenia, where the users of the forum discuss the political parties of the Republic of Slovenia, that will take part in the June parliamentary elections. The analysis shows a low degree of respect and a high degree of use of disrespectful statements in the debate, which confirms my assumption and, among other things, opens up various ideas for further research.
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Vpliv davčne kompleksnosti na davčno skladnost in merjenje makroekonomskih učinkov stroškov davčne skladnosti ; Impact of Tax Complexity on Tax Compliance and Measuring the Macroeconomic Effects of Tax Compliance Costs
In: Maribor
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.
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Obvladovanje kreditnega tveganja pri bančnem poslovanju
Risk in banking business can not be avoided because the latter is strongly embedded in the very nature of it and banks should therefore be aware of the importance of effective risk management, encompassing the identification, measurement and assessment of each type of risk. Risk management can be important source of gaining competitive advantage and a way to survive in the world of banking. One of the most important risk in bank is the credit risk. Credit risk can be defined as the potential that a bank borrower or counterparty will fail to meet its obligations. The goal of credit risk management is to maximise bank´s risk-adjusted rate of return by maintaining credit risk exposure within acceptable parameters. Banks need to manage the credit risk inherent in the entire portfolio as well as the risk in invidual credits of transaction. Banks should also consider the relationships between credit risk and other risks. The effective management of credit risk is a comprehensive component of a comprehensive approach to risk management and essential to the long-term success of bank. Risk management is usualy regulated by bank directives, prescriptions, where the most important in Slovenia is the Law about banking with under law acts.