Suchergebnisse

Vsi ljudje se pogajamo, pa naj bo to na zavedni ali nezavedni ravni. Pogajati se začnemo že kot otroci. Takrat so najpogostejše teme pogajanj o tem, kaj bomo jedli, oblekli, kam bomo šli, kaj bomo naredili in kaj ne. Kot najstniki se s starši zopet pogajamo na primer o tem, kako dolgo bomo lahko ostali zunaj. Kadar se udeležimo kakšnih tržnic, sejmov, imamo prav tako možnost, da se na primer pogajamo o nižji ceni. S pogajanji se srečujemo na vsakem koraku. Nekateri pogosteje, drugi malo manj. Pogajamo se lahko v prostem času ali v službi. Nekateri se s pogajanji ukvarjajo poklicno. To najpogosteje zasledimo v poslovnem svetu. Da dosežemo uspešen izid pogajanj, moramo imeti o tem nekaj znanja. Zelo dobro moramo poznati vse stopnje pogajanj in vedeti, kaj moramo znotraj posamezne stopnje storiti. Ker imajo pogajalci sami velik vpliv na končni izid pogajanj, je potrebno vedeti, kako se med pogajanji obnašati in kakšne lastnosti, osebnostne značilnosti naj imajo pogajalci. V primeru, da se soočamo z mednarodnimi pogajanji, je potrebno podrobno proučiti in poznati kulturo nasprotne strani. V tem magistrskem delu, ki je sestavljen iz dveh delov, se bom osredotočila predvsem na poslovna pogajanja na Češkem. Prvi del je teoretičen, drugi del pa empiričen, kamor bom vključila intervju, ki ga bom izvedla z zaposlenim v podjetju TAB d.d. ; All human beings are negotiating, whether it is on the conscious or unconscious level. Negotiating begins already in the childhood. At that time, the most common subjects of negotiation are about what we eat, wear, where to go, what to do and not to do. Teenagers negotiate with their parents again, for example, about how long they can stay out. When we attend some markets, fairs, we also have the opportunity to, for example, negotiate for a lower price. We are faced with negotiating at every turn. Some people more frequently, the others slightly less. Negotiating can take place in the leisure time or at work. Some people are professionally engaged in negotiations, which is most commonly the case in the business world. To achieve a successful outcome of negotiations, we need to have some knowledge about negotiating. We must be very familiar with all stages of the negotiations and know what we need to do within each stage. As negotiators themselves have a big influence on the final outcome of the negotiations, it is necessary to know how to behave during negotiations and what qualities, personality characteristics negotiators ought to have. In the event that we are faced with international negotiations, it is necessary to examine in detail and know the culture of the other side. In this thesis, which consists of two parts, I will focus primarily on commercial negotiations in the Czech Republic. The first part is theoretical, while the second part is empirical, which will include an interview I have conducted with the employees of the company TAB d.d.

V magistrskem delu se osredotočamo na raziskovanje vloge in pomena podobe ter ugleda političnih akterjev v kontekstu sodobne demokracije. Podobo in ugled vidimo kot dve izmed ključnih determinant, na osnovi katerih se nekonsistentni in neodvisni volivci ter državljani nasploh odločajo, komu nameniti svoj glas na volitvah in zvestobo v daljšem časovnem obdobju. Dejstvo je, da se sodobni volivci distancirajo od političnih strank in sledijo bolj kratkoročnim vzgibom presoje kot na primer podobi, osebnosti in uspešnosti političnega akterja. Sodobna demokracija je tako v 21. stoletju doživela razpotje, hkrati smo priča politični pasivnosti državljanov. Politični akterji se zato vedno bolj obračajo k orodjem političnega marketinga za mobilizacijo državljanov z namenom, da si izborijo zmago na volitvah in se v politični areni obdržijo daljše časovno obdobje. Politični marketing uporabljajo za identifikacijo volivčevih potreb in želja, na osnovi katerih nato (iz)gradijo podobo in ugled političnega akterja. Cilj magistrskega dela je ugotoviti, kakšno vlogo in pomen ima izgradnja podobe in ugleda političnih akterjev v različnih pristopih političnega marketinga ter v sodobni demokraciji, spoznati trende sodobne demokracije, ki se osredotočajo na personalizacijo politike, znotraj katere bomo analizirali pomen podobe in ugleda, teorije in modele (iz)gradnje podobe in ugleda ter ponudili sistematičen model (iz)gradnje podobe in ugleda, ki ga je mogoče aplicirati v praksi. Na tem področju namreč zaznavamo manko raziskovanj, saj večina avtorjev priznava pomembnost podobe političnega akterja pri volivčevi izbiri, hkrati pa zanemarja konceptualno razumevanje, kako se podoba sploh (iz)gradi ter katere tehnike in strategije se uporabljajo v tem postopku. ; In the master's thesis, we focus on exploring the role and importance of the image and reputation of political actors in the context of modern democracy. We see the image and reputation as two of the key determinants, based on which inconsistent and independent voters and citizen generally decide to whom to give their vote at the elections and loyalty in a longer period of time. It is a fact that modern voters distance themselves from political parties and follow more short-term decision-making motives, like image, personality and success of the political actor. In the 21st century, modern democracy is thus at a crossroads because we are witnessing political passiveness. Political actors thus increasingly turn to political marketing tools for the mobilization of citizen in order to win the elections and remain in the political arena for a longer period of time. They use political marketing to identify the needs and desires of voters, based on which they then build the image and reputation of the political actor. The goal of the master's thesis is to find out the role and importance of building the image and reputation of political actors (in different approaches of political marketing) in modern democracy, identify the trends of modern democracy with focus on policy personalization, within which we will analyse the importance of image and reputation, theories and models for image and reputation building and offer a systematic model for image and reputation building, which can be applied in practice. In this field, we namely perceive a lack of researches, since the majority of authors recognize the importance of the image of the political actor in the voter's decision-making process, but neglect the conceptual understanding how the image is even built and which techniques and strategies are being used in this procedure.

Namen dela je predvsem proučiti oblikovanje, delovanje, vlogo in pomen Demosa kot instrumenta in akterja nacionalne emancipacije in demokratične tranzicije na Slovenskem. Pred osrednjim delom analize so opredeljeni ključni pojmi in koncepti: definicija nacionalizma ter glavni teoretični pristopi k nacionalizmu, opredelitev demokracije in demokratizacije. Za celovito razumevanje vloge in pomena posameznih političnih akterjev, kakršen je bil konec osemdesetih in v začetku devetdesetih Demos, je potrebno dobro poznati zgodovinske okoliščine. Najprej sem v poglavju o zgodovinskih mejnikih oblikovanja slovenske nacionalne identitete poskušala dokazati, da pomembni procesi v osemdesetih in devetdesetih letih niso vznikli sami od sebe, ampak imajo dolgo zgodovinsko podlago. V nadaljevanju obravnavam širjenje političnega prostora, obdobje liberalizacije in razcveta civilne družbe ter ključne procese in dogodke na poti v pluralno družbo. Procesi liberalizacije so soustvarjali tudi politično okolje, v katerem je začela nastajati politična opozicija. Konec osemdesetih let, tik pred nastankom Demosa, sta se izoblikovala dva konsistentna in nekompatibilna narodno-politična programa, ki sta simbolizirala politično polarizacijo. Nove, alternativne 'zveze' so se začele povezovati v pričakovanju demokratičnih volitev in soočenja s skupino družbenopolitičnih organizacij z Zvezo komunistov na čelu. Osrednji del disertacije predstavlja obravnava Demosa, akterja demokratizacije. Znotraj tega obdobja namenjam posebno pozornost najvidnejši osebnosti združene demokratične opozicije Jožetu Pučniku, analiziram predvolilne programe, rezultate volitev, ter oblikovanje novih oblastnih organov. V tem kontekstu analiziram tudi njihovo sodelovanje s Predsedstvom republike Slovenije. V nadaljevanju orišem vlogo Demosa v osamosvojitvenih procesih. Demos je v svojih glavnih namerah uspel, kljub temu, da ga niso ustrezno podpirali mediji, ni imel ustrezne zaslombe v gospodarstvu, pa tudi ne v državni upravi in, razen slovenske vojske in do neke mere policije, v represivnih organih oblasti. Kljub temu je uresničil glavne cilje, za uspešno izpeljano tranzicijo oziroma bolj popolno in konsolidirano demokratizacijo pa mu je zmanjkalo tako časa kot politične moči. Proces uvedbe demokracije, kot drugi od Demosovih ciljev, je bil uresničen v institucionalnem smislu, z vzpostavitvijo temeljnih demokratičnih struktur. Istočasno pa je bil Demos ključni dejavnik ne le pri oblikovanju splošnega soglasja o nujnosti osamosvojitve slovenskega naroda, ki se izraža v visokem rezultatu slovenskega plebiscita 23. decembra 1990, ampak je bil tudi glavni akter in instrument nacionalne osamosvojitve, obrambe slovenske samostojnosti v vojni za Slovenijo ter mednarodnega priznanja. ; The purpose of the thesis is primarily to examine the creation, operations, role and importance of Demos – Democratic Opposition of Slovenia as an instrument and actor of national emancipation and democratic transition in Slovenia. Prior to the central part of the analysis key terms and concepts are identified: definition of nationalism and the main theoretical approaches to nationalism, definition of democracy and democratization. For comprehensive understanding of the role and importance of individual political actors, like Demos was in the late eighties and early nineties, we should also be familiar with historical circumstances. At first I tried to stress that the main events and processes in the eighties and nineties had not emerged by themselves but were results of long historical development. Next I discuss broadening of political space, a period of liberalization and flourishing of civil society and also key processes and events on the way to a pluralistic society. The liberalization processes co-created also the political environment, in which the political opposition started to take shape. At the end of the eighties, just before the establishment of Demos, two consistent and incompatible national-political programmes were formed which symbolized the political polarization. New, alternative 'unions' began to link pending democratic elections and confrontations with a group of the so-called socio-political organizations with the Communists Party at the head. The central part of the thesis is the analysis of Demos, the actor of democratization. Within this period I pay particular attention to Jože Pučnik, the most prominent personality of the united democratic opposition, I analyse election programs, results of elections and the creation of new public authorities. In this context, I analyse also their cooperation with the Presidency of the Republic of Slovenia and outline the role of Demos in the independence processes. Demos succeeded in its main intentions, despite the fact that it had not adequate support of the media, no support of the economy nor in the public service and, with the exception of the Slovenian Army and to some extent police forces, the repressive authorities. Despite all these Demos accomplished its main objectives, however, for a successful transition or a more complete and consolidated democratization it ran out of time and political power. The process of introducing democracy was realized in a formal sense, with the establishment of basic democratic structures. At the same time Demos was a key factor in the creation of the general consensus on the necessity of the Slovenian independency which is shown in the high score of the plebiscite on 23rd Dec 1990. Demos was also the key actor and an instrument of the national independence process, the defence of the Slovenian territory in the war for Slovenia as well as in the process of the international recognition of the new Slovenian sovereign state.

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.