Magistrsko delo obravnava temo mobinga na delovnem mestu. Mobing je eden od najresnejših in najhujših oblik nasilja na delovnem mestu. Prisoten je praktično v vseh organizacijah po svetu. Predmet obravnave in cilj naloge je izdelava primerjave mobinga na delovnem mestu v Sloveniji z drugimi članicami Evropske unije. Natančneje smo raziskali in opredelili pojem mobinga, pojavne oblike in razvojne faze mobinga ter vrste mobinga in opisali najpogostejše žrtve ter storilce mobinga. Opredelili smo tudi posledice mobinga za posameznika, sodelavce, organizacijo in družbo ter predstavili načine in ukrepe za preprečevanje le-tega. Preverili in analizirali smo tudi že obstoječe domače in tuje raziskave na temo mobing na delovnem mestu. V Sloveniji ni bilo opravljene večje raziskave na to temo, razen nekaj manjših. V okviru Evropske fundacije Eurofound pa je izvedenih več raziskav, v katere so zajete vse države članice Evropske unije. Za nas so v magistrskem delu raziskave EWCS (Evropske raziskave o delovnih razmerah) ključnega pomena. Dobljeni rezultati nam prikazujejo, da je v Sloveniji mobinga veliko več kot na splošno v Evropski uniji. Najpogostejše žrtve mobinga so mlajše ženske, v Sloveniji celo v večji meri, kot je povprečje Evropske unije. Največ nasilja pa se izvaja na srednji organizacijski ravni. Rezultati tudi kažejo, da je mobing prisoten prav v vseh državah Evropske unije, kar opozarja na resnost tega problema. ; This master's thesis deals with the mobbing at the workplace. Mobbing is one of the most serious and a worst-case of violence at the workplace. It is presented in almost all of the organizations around the world. The subject under discussion and the aim of this assessment is to make a comparison about the mobbing at the workplace in Slovenia with the other members of the European Union. We have defined in details a definition of mobbing, its reflection and the development phases of mobbing and all types of mobbing. We have also described the most frequent victims and persons who have committed mobbing. We have also determined some of the consequences of mobbing for individuals, colleagues, organization and the society. We have presented the methods and actions for prevention of the mobbing. We have checked and analyzed existing home and foreign researches about mobbing at the workplace. There hasn't been made any bigger research about the mobbing in Slovenia, just some smaller ones. In the context of European foundation (Eurofund) there have been conducted several researches, containing all of the members of the European Union. In this master's thesis are the researches of the EWCS (European Working Conditions Surveys) of key importance. The obtained results indicate that mobbing in Slovenia is in general more presented than in the European Union. The most common victims are women ; this is also above the European average. There is the most violence at the medium organizational level. The results also show that mobbing is presented in all of the members of the European Union, which shows the seriousness of the problem.
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.
Spanje je ena izmed osnovnih življenjskih potreb vsakega posameznika. Kako dragoceno je spanje, po katerem se zbudimo spočiti in naspani, pa se pogosto zavemo šele takrat, ko spanca ni več. Ker v postelji preživimo tretjino svojega časa, je zelo pomembno, da ta čas preživimo oziroma prespimo kakovostno. Ponudba ležišč v Sloveniji presega povpraševanje. Posamezniki imajo na razpolago veliko izbirno območje, a ker je konkurenca med ponudniki vsak dan ostrejša, se nam je pojavilo vprašanje, kako se posameznik odloči za nakup določenega ležišča. Se odloča na podlagi blagovne znamke, cene, garancije, preizkusa, naravnih materialov ali zgolj na podlagi oglasov, priporočil prijateljev in znancev, prodajnega osebja ali prodajnega mesta? To je vprašanje, ki smo ga želeli raziskati in prikazati ključne dejavnike procesa odločanja, ki vplivajo na posameznika in ga privedejo do odločitve za nakup oz. nenakup ležišča. Teoretični del magistrskega dela je predstavljen v drugem poglavju. S pomočjo izbranega gradiva s področja problematike na področju nakupnega vedenja porabnikov smo opredelili kulturne, družbene, osebne in psihološke dejavnike nakupnega vedenja. Predstavili smo proces odločanja pri nakupu ležišča ter dejavnike, ki vplivajo nanj, ter opredelili stopnje procesa odločanja. V tretjem in četrtem poglavju smo predstavili trg ležišč v Sloveniji in ključne dejavnike procesa odločanja pri nakupu ležišča. V drugem delu magistrskega dela predstavljamo raziskavo ključnih dejavnikov procesa odločanja pri nakupu ležišča in njihovo pomembnost. Ugotovili smo, da so osebe, vključene v raziskavo, izrazito racionalne. Na njih ne vpliva samo ena informacija, en oglas, ampak več dejavnikov. Ključni dejavniki, ki vplivajo na proces odločanju pri nakupu ležišča, na podlagi rezultatov raziskave, so: priporočila prijateljev in znancev kot glavni viri informacij, naravni materiali kot glavna značilnost ležišča ter garancija ležišča kot daleč najpomembnejša dodatna storitev pri nakupu ležišča. Podrobnejše ugotovitve in predloge za ponudnike ležišč smo strnili v zaključnem delu magistrskega dela. ; Sleep is one of primary human needs. But we are often not aware of the value of a good night's sleep that leaves us feeling rested until it's gone. Since we spend a third of our lives in bed, it is very important to spend or sleep those years in a quality way. Selection of mattresses in Slovenia exceeds their demand. People have a vast area of selection at their disposal, but since the competition among providers stiffens every day, we asked ourselves how somebody decides to buy a certain mattress. Does he or she decide on the basis of a brand, price, warranty, test, natural materials, or solely on the basis of ads, recommendations of friends and acquaintances, sales personnel, point of sale? This is the issue we wanted to explore and present the key factors in the decision making process, which influence a person and lead him to decide to buy or not to buy a certain mattress. The master's thesis is essentially divided to two parts ; the theoretical and practical part. We can say that appendices represent the third part, because they contain more extensive tables and computer print-outs, which served as the basis for the research part. The theoretical part of the thesis is presented in the second chapter. By means of the selected material in the problem area relating to the purchase behaviour of users, we defined cultural, social, personal and psychological factors of purchase behaviour. We introduced the decision-making process when buying a mattress and the factors influencing it, and defined the levels of the decision-making process. In the third and fourth chapter we present the mattress market in Slovenia and the key factors in the decision making process when buying a mattress. The second part of the thesis presents the research of key factors in the decision-making process when buying a mattress and their significance. We have determined that persons included in the research are distinctly rational. They are not influenced by one single piece of information, one ad, but by several factors. The key factors, which influence the decision-making process when buying a mattress, on the basis of the research results, include: recommendations of friends and acquaintances as the main sources of information, natural materials as the main feature of a mattress, and warranty of mattress as the far most important additional service in the purchase of a mattress. More detailed findings and proposals for providers of mattresses were summed up in the final part of the thesis.
Varnost v cestnem prometu je pomemben dejavnik, ki preprečuje ogrožanje ljudi, saj je promet stalnica v našem življenju. Vsakodnevno v prometnih nesrečah ugašajo življenja, posledice nesreč pa so psihološke, finančne in pogosto nepopravljive. Zagotavljanje varnosti v cestnem prometu tako ostaja ena od prednostnih nalog. Odgovornost za varni promet je na plečih vsake države, saj mora ta na nacionalni ravni poskrbeti za varnost svojih prebivalcev. Država zagotavlja varnost na državnih cestah, za občinske ceste pa so odgovorne občine in so na njih po zakonu odgovorne zagotavljati prometno varnost. Ob tem dejstvu se poraja vprašanje, ali niso ravno lokalne skupnosti tiste, ki lahko cestnoprometno varnost zagotavljajo učinkovitejše kot država sama. Smiselno je raziskati, kako lahko lokalna skupnost na svoji ravni zagotavlja prometno varnost na območju skupnosti in kateri so njeni temeljni nosilci. Želeli smo ugotoviti, kakšne pristojnosti imajo občine pri zagotavljanju prometne varnosti glede na zakonodajni okvir in kateri občinski organi so za to pristojni. V empiričnem delu pa smo na primeru Mestne občine Ljubljana z analizo podatkov ugotavljali, kako uspešne so lahko občine pri zagotavljanju varnosti v cestnem prometu. Izvedli smo analizo stanja prometne varnosti v Mestni občini Ljubljana, zagotavljanja varne cestne infrastrukture vsem udeležencem v prometu, izvajanja preventive in prometne vzgoje ter vlogo Mestnega redarstva Mestne občine Ljubljana v izboljšanju prometne varnosti na območju Ljubljane. Analiza je pokazala, da se prometna varnost v Ljubljani izboljšuje, da občina skrbi za urejanje in vzdrževanje občinskih cest in da opravljeno delo s področja preventive v cestnem prometu posebno pozornost posveča najranljivejšim udeležencem v prometu. Ljubljansko Mestno redarstvo igra pomembno vlogo tako pri nadzoru kršitev s področja cestnoprometnih predpisov kot pri izvajanju preventivnih dejavnosti, kateri obseg se povečuje. ; Road traffic safety represents one of the important factors of threats to human, while traffic is a constant in our lives. On daily basis, many lives are lost in traffic accidents ; their consequences are psychological, financial and often irreversible. Ensuring road safety remains one of the priorities in the field of ensuring security. Responsibility for road traffic safety lays in the hand of every country, as it has to ensure safety of their citizens. The state provides safety on state road, on the other hand, safety of municipal road are responsibility of municipalities themselves. Moreover, they are obligated by laws to ensure road safety in municipality. Considering those facts, raises the question of whether local communities are not those, who can assure road safety in more effective way than state itself. It is worthwhile to research, how can local community on their level ensure road traffic safety on their area, as well as which are its basic institutions for ensuring safety. We wanted to define responsibilities of municipalities in ensuring traffic safety in relation of legislative framework and also which authorities have powers for that. In the empirical part, we choose the Municipality of Ljubljana and by analyzing data define how successful can municipalities be in ensuring road safety. We carried out an analysis of traffic safety in the Municipality of Ljubljana, ensuring a safe road infrastructure for all participants in traffic, how affective is the implementation of prevention and traffic education and the role of Municipal wardens in the Municipality of Ljubljana. Analysis has shown, that traffic safety in Ljubljana is improving, that the municipality take care of regulation and maintenance of municipal roads and that implementation of prevention pays special attention to the most vulnerable participants in traffic. Municipal wardens of Municipality of Ljubljana play an important role in exercising control over traffic road offences, as well as in the implementation of prevention activities.
