Suchergebnisse

The article contributes to the theoretical debate on the current state of the global economic system and the implications it holds for the (re)distribution of social and economic power. The theoretical framework of the discussion builds upon critical accounts of the rise of platform capitalism – an economic and social system founded on digitalised work. The imagining of futures is based on the mapping of possible actors and paths of the continuation or disruption of ongoing trends. Although digitalisation in principle holds the potential to foster economic growth and reduce inequalities, the accelerated development of the digital economy in the last few decades has been accompanied by unequally distributed positive and negative economic outcomes. Overcoming the precariousness of work and life as a universal problem should be founded in simultaneous local, short-term, partial resistance and attempts to limit the negative impacts and spread of precariousness on one hand and conceptualising and promoting comprehensive and universal solutions to precariousness on the other as part of a general rethinking of the social, political and economic order of our age. Keywords: digital technology, digital economy, precarious work and life, platform economy, platform capitalism, economic power, economic inequalities

Visoka kakovost upravljanja storitev v posamezni občini pomeni zagotavljanje kakovostnega življenjskega okolja za bivanje. Namen naloge je obravnavati kakovost upravljanja v slovenskih občinah in s pomočjo statistične analize ugotoviti morebitno povezanost z indikatorji uspešnosti občin. V okviru raziskovalne naloge sem opravila anketno raziskavo o kakovosti upravljanja v 31 občinah v Sloveniji. Preverjala sem tri javne storitve: izobraževanje, zdravstvo in redarstvo v primerjavi s kakovostjo, nepristranostjo in korupcijo teh storitev. Naredila sem analizo povezanosti kakovosti upravljanja v občinah z indikatorji uspešnosti občin in pri tem uporabila kot statistično metodo za obdelavo podatkov standardizacijo, metodo rangov in Pearsonov koeficient korelacije. Najpomembnejša ugotovitev raziskovalne naloge je, da so občine iz osrednjeslovenske regije dosegle najboljše rezultate v kakovosti raziskovanih storitev in tudi, da je kakovost upravljanja povezana z indikatorji uspešnosti občin. Dobljeni rezultati kažejo na to, da obstajajo velike razlike glede kakovosti upravljanja znotraj države. Več kot polovica obravnavanih občin ima kakovost upravljanja na področjih izobraževanja, zdravstva in redarstva pod povprečjem. Analiza povezanosti kakovosti upravljanja z indikatorji uspešnosti občine je pokazala, da občine, ki so imele visoko kakovost upravljanja, so imele tudi najboljše vrednosti indikatorjev uspešnosti. Moja analiza lahko služi vsaki obravnavani občini za pregled stanja kakovosti storitev na področju izobraževanja, zdravstva in redarstva in pojasnilo kje iskati vzroke za takšne rezultate. ; High quality of service governance in single municipality means providing a quality living environment. The purpose of the research study is to address the quality of governance in slovenian municipalities and to identify, through statistical analysis, a possible connection with the performance indicators of municipalities. As part of the research study, I conducted a survey on the quality of governance in 31 municipalities in Slovenia. I checked three public services: education, health and city constabulary in comparision with the quality, impartiality and corruption of these services. I made an analysis of the correlation between the quality of governance in municipalities with the performance indicators of municipalities. I used as a statistical method for data processing standardization, ranking method and Pearson coefficient of correlation. The most important finding of the research paper is that municipalities from the central slovenian region have achieved the best results in the quality of the services explored, and also that the quality of governance is related to the indicators of the performance of municipalities. The results obtained show that there are big differences in the quality of governance within the country. More than half of the municipalities discussed have the quality of governance in the fields of education, health and city constabulary, below average. The analysis of the connection between the quality of governance and the performance indicators of municipalities showed that municipalities that had high quality governance also had the best values of performance indicators. My analysis can serve every municipality to review the situation of the quality of services in the fields of education, health and city constabulary, and an explanation of where to find the reasons for such results.

V članku, ki temelji na analizi posebne študije, ki jo je leta 1916 pripravilo avstro-ogrsko poveljstvo jugozahodne fronte, so predstavljeni pogledi visokega vojaškega poveljstva na politično dogajanje na Hrvaškem v času prve svetovne vojne. Skladno z vsebino omenjene študije bo tudi v pričujočem članku posebna pozornost posvečena italijanskemu iredentizmu in južnoslovanskim težnjam na otokih Kvarnerja, kot tudi delovanju Jugoslovanskega odbora. V sklopu avstro-ogrskega vojnega absolutizma je poveljstvo, ki je nastalo ob vstopu Kraljevine Italije v vojno, ob vodenju vojne proti novemu nasprotniku pridobilo tudi obsežna politična pooblastila. Slednja so vojaškim organom omogočila nadzor nad v očeh oblasti nevernimi in cesarju ter državi nezvestimi skupinami in posamezniki. ; The outbreak of the First World War Apart presented Austria-Hungary not only with military questions but also with major political issues. The very existence of the state now crucially rested on the attitude of civilian population, with any possible unrest in the rear threatening the stability of the entire country. In this regard, the onset of the war ushered in the period of the so-called "war absolutism", with which the state boosted its surveillance of what it considered "dangerous" individuals and groups. The state surveillance apparatus incorporated numerous state and provincial bodies, including military structures. This article aims to analyze a special study that the Austro-Hungarian Command of the Southwestern Front issued in 1916, with a particular focus on analyzing the political attitude among the Italian and Croatian population of Istria, and the activities of the Southern Slav Committee. The said command also prepared similar studies evaluating the disposition of the Slovenian and Italian inhabitants of Southern Tyrol. The study of the developments in Istria is titled Staatsfeindliche Bewegungen in Fiume und Kroatien sowie auf den Inseln im Quarnero (Anti-State Movements in Rijeka, Croatia, and the Kvarner Islands). In the first part, the Austro-Hungarian Command of the Southwestern Front analyzed local irredentism and provided a detailed description of organizations and individuals at the heart of the movement. Surveillance of irredentist cells grew in its importance especially after the Kingdom of Italy declared war on Austria-Hungary in May 1915. The empire and its army began to perceive irredentism as a serious threat, deeming that organized resistance, diversion operations, and political disobedience in the rear might aggravate the military situation on the front. The second part of the study, more interesting from the Croatian point of view, centers on activities of the Southern Slav Committee and the Southern Slav movement on Krk Island. Regarding the latter, it is especially noteworthy that the Austro-Hungarian Command of the Southwestern Front declared Anton Mahnič, Bishop of Krk, as its central figure. Although most views presented are based on the analysis of various newspaper articles and individual reports, the booklet offers an interesting insight into the dimensions of state surveillance both at home and abroad. More specifically, an association of the Southern Slav emigration, the Southern Slav Committee was regarded by the Austro-Hungarian Command of the Southwestern Front and the state leadership as a dangerous organization embodying, through its desire to unify the Austro-Hungarian Southern Slavs with the Kingdom of Serbia, a destabilizing force undermining the Habsburg unity. Accordingly, the study focused more closely on the prominent members of the Southern Slav Committee, such as its president Ante Trumbić, as well as Franjo Supilo, and Bogumil Vošnjak. Although the study clearly established that many data contained therein were of questionable credibility, its authors nevertheless maintained that this did not diminish its significance or the significance of the views regarding all "dangerous" individuals and associations within and beyond the state borders. The study presented in the article offers an extremely interesting insight into the dimensions of the Austro-Hungarian state and military surveillance during the First World War. Such examples not only further substantiate the existing knowledge about "war absolutism" but above all testify to the diligence with which the state addressed the threat of war by exerting surveillance of all "dangerous" structures. In the event of an unrest, the state and the army could use detailed inventories, many also listing names, to persecute and imprison individuals and associations. Moreover, in light of the events that unfolded towards the end of the First World War, both in relation to the Southern Slav integrations and Italian territorial aspirations in Istria and the Bay of Kvarner, it is safe to conclude that the study conducted by the Austro-Hungarian Command of the Southwestern Front accurately evaluated individual "dangerous" cells, which in late October and early November 1918 played a notable role in the destruction of the Habsburg state and the creation of new political entities.

Med pomembnimi mejniki v razvoju evropskega sistema DDV moramo vsekakor omeniti 1. januar 1992, ko so bile odpravljene davčne meje med državami članicami Evropske unije. Če se je do tega datuma dobava blaga v drugo državo članico Evropske unije štela kot izvoz blaga, ki so ga nadzorovali carinski organi, je s tem dnem odpravljen oziroma prepovedan nadaljnji sistematičen nadzor blaga, ki se dobavlja iz ene države v drugo. Carinski organi so izgubili svoje pristojnosti za nadzor tega dela trgovine na notranjem trgu ; obstoječe nadzorne mehanizme so nadomestili novi, pristojnost pa se je prenesla na davčne organe. Del nalog, ki jih je do vstopa Slovenije v Evropsko unijo opravljala carina, je odpadel na davčne zavezance. Ob vstopu Slovenije v Evropsko unijo se je povečala tudi zunanjetrgovinska menjava. Zaradi povečanega poslovanja Slovenije z državami članicami Evropske unije so se začeli pojavljati tristranski posli in posledično tudi verižni posli med večimi udeleženci. Pravi tristranski posli potekajo med tremi udeleženci (pridobitelj, dobavitelj in prejemnik), ki so identificirani za davek na dodano vrednost v svoji državi Evropske unije. Blago poteka med udeleženci v verigi, in sicer od dobavitelja do prejemnika blaga. Pridobitelj nastopa med njima le kot neke vrste posrednik. Ti posli so z davčnega vidika v Zakonu o davku na dodano vrednost posebej urejeni. Problem nastopi pri nepravih tristranskih poslih in verižnih poslih, npr. ko je eden od udeležencev fizična oseba, ko nastopa udeleženec iz tretje države, ko so udeleženi več kot trije davčni zavezanci, itd… V okviru magistrske naloge bom analizirala osnovne značilnosti pravih tristranskih poslov, nepravih tristranskih poslov in verižne posle. Glede na to, da je pri pravih tristranskih poslih določen kraj obdavčitve in pogoji, na osnovi katerih kupec ne obračuna DDV od pridobitve blaga, je potrebno pri nepravih tristranskih poslih in verižnih poslih pred določitvijo kraja in časa nastanka davčne obveznosti ugotoviti, kje je dobavitelj prenesel lastništvo na blagu na pridobitelja in kje mu je izročil blago. Z davčnega vidika so ti posli zelo zahtevni, zato je v Šesti smernici določena posebna ureditev, ki želi te posle poenostaviti in jih obdavčit le enkrat. ; Among the important milestones in the development of the European VAT system, we must certainly mention the January 1, 1992, when fiscal borders between the Member States of the European Union were abolished. If the supply of goods to another Member State of the European Union, to this date counted as export of goods, which were monitored by the customs authorities, from that date, the systematic control of goods, which were supplied from one country to another, vas forbidden. Customs authorities did lose their powers to control this part of the trade in the internal market ; the existing control mechanisms were replaced by new ones ; competence has been transferred to the tax authorities. Parts of the tasks which are to Slovenia's entry into the European Union perform by customs authorities, vas transferred to taxpayer. When Slovenia joined the European Union, it has also increased its foreign trade. Due to the increased Slovenian business with EU Member States, trilateral transactions and, consequently, chain transactions between multiple participants have started to emerge. Real tripartite transactions take place between the three parties (the acquirer, supplier and recipient) who are identified for value added tax in its own European Union country. Goods are transferred between the actors in the chain, from the supplier to the consignee. The acquirer is getting between them only as a sort of agent. These transactions in tax terms are specifically decorated in the Law on Value Added Tax. The problem occurs in the quasi-tripartite transactions and chain transactions, for example when one of the participants is a person, when a participant is from a third country, when they are more than three taxpaying participants, etc. In this master's thesis I will analysed the basic characteristics of real trilateral business, quasi-tripartite business and chain business. Given that the real trilateral engagements have known place of taxation and the conditions, based on which the buyer does not charge VAT on the acquisition of goods, are known, for the quasi-tripartite transactions and chain transactions it is necessary before determining the location of taxation and the time when the tax liabilities arise, to determine where the supplier transferred ownership of the goods to the purchaser and where he handed over the goods. From a tax perspective, these transactions are very complex, fir that the sixth guideline provides a specific regulation, which seeks to simplify this business and be taxed only once.