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ANALIZA RAZMERIJ IN PODOBNOSTI DROBNOPRODAJNIH CEN MED IZBRANIMI MESTI V SLOVENIJI IN NA HRVAŠKEM ; ANALYSIS OF THE RELATIONSHIPS AND SIMILARITIES OF RETAIL PRICES BETWEEN THE SELECTED CITIES IN SLOVENIA AND CROATIA
In: Maribor
V izbranem obdobju 2003–2012 smo s pomočjo nekaterih glavnih ekonomskih kazalnikov uspeli preučiti gospodarske razmere Slovenije in Hrvaške ter ugotovili, da se je po letu 2008 z začetkom finančne in gospodarske krize gospodarska aktivnost začela zmanjševati ter s tem vplivala na poslabšanje vseh ekonomskih kazalnikov. Stopnje gospodarske rasti so tako v letu 2012 bile negativne v obeh državah, prav tako se je v obeh državah zmanjšal pokazatelj gospodarske razvitosti, BDP na prebivalca po pariteti kupne moči, ki je v Sloveniji leta 2012 znašal 84 % povprečja EU-28, na Hrvaškem pa le 62 % evropskega povprečja. Po uradnih statističnih podatkih je nacionalna raven cen v letu 2012 v Sloveniji dosegla 82,9 % povprečja EU-28, medtem ko je na Hrvaškem dosegla 69,9 % evropskega povprečja. V empiričnem delu smo analizirali ravni cen 578 artiklov blaga in 91 storitev, najprej na nacionalni ravni med Slovenijo in Hrvaško, nato pa še med posameznima paroma mest Ljubljana-Zagreb in Maribor-Varaždin. Ugotovili smo naslednje:Raven cen opazovanega vzorca blaga in storitev je v Sloveniji za 13 % višja v primerjavi s Hrvaško. Raven cen opazovanega vzorca blaga in storitev je v Ljubljani za 15 % višja v primerjavi z Zagrebom. Raven cen opazovanega vzorca blaga in storitev je v Mariboru za 12 % višja v primerjavi z Varaždinom. Med Slovenijo in Hrvaško ter med posameznima paroma mest Ljubljana-Zagreb in Maribor-Varaždin obstaja sorazmerno visoka stopnja podobnosti drobnoprodajnih cen. Relativna kupna moč slovenskih plač je v primerjavi s hrvaškimi višja za dobro petino. ; Between the selected period 2003–2012 we were able to examine economic conditions of Slovenia and Croatia with the help of some of the major economic indicators and found out that after 2008 with the beginning of the financial and economic crisis, economic activity began to decline, thereby affecting the deterioration of economic indicators. In 2012 the economic growth rates were negative in both countries, as well as the indicator of economic development has been reduced. GDP per capita in purchasing power parity in Slovenia has reached 84 % of the EU-28 average and Croatia only 62 % of the European average. According to the official statistical data, the national price level in 2012 in Slovenia reached 82,9 % of the EU-28 average, while in Croatia it has reached 69,9 % of the European average. In the empirical part, we have analyzed the price levels of 578 goods and 91 services, at first on the national level between Slovenia and Croatia, and then by individual pairs of cities Ljubljana-Zagreb in Maribor-Varaždin. We have found out the following: The price level of the observed sample of goods and services is 13 % higher in Slovenia as compared to Croatia. The price level of the observed sample of goods and services is 15 % higher in Ljubljana as compared to Zagreb. The price level of the observed sample of goods and services is 12 % higher in Maribor as compared to Varaždin. Between Slovenia and Croatia, and between pairs of cities Ljubljana-Zagreb in Maribor-Varaždin, there is a relatively high degree of retail price similarity. Slovenian relative purchasing power of wages is higher by about one fifth in comparison with the Croatian.
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Financiranje projektov in inovacij v pametnih občinah
In: Public Administration & Management
The present book provides a concise overview of relevant studies in the field of financing sustainable development in communities, innovation and public private partnership, with special stress on analogy between smart cities and smart municipalities. The research generated till now the most the complete and entire repository of data connected to project financing in municipalities, the number and competences of clerks, innovation and public private partnership in Slovenian municipalities in years 2005 till 2012. It scopes one quarter of municipalities and one fifth of Slovenian population. In total of 200 hypotheses were tested for significance of number or shares of projects with different ways of financing with influential factors such as region, the number of clerks, the number of competent and high educated clerks, municipal experiences with public private partnership, cooperation between municipalities and experiences with innovation. The hypotheses were tested for each year. Effects of selected factors in the period often vary from year to year. We have explained the possible causes for the difference in power factor.
Razvoj in demografske značilnosti prebivalstva v mestu Maribor med letoma 1961 in 2015 ; Population development and population characteristics in the city of Maribor between 1961 and 2015
Avtor v članku opredeli štiri faze razvoja prebivalstva v mestu Maribor. Hitri rasti števila prebivalstva v 60. letih 20. stoletja je sledila stagnacija v 80. letih in nato depopulacija v 90. letih in po letu 2000. V primerjavi z drugimi večjimi mesti v Sloveniji je bila depopulacija najbolj intenzivna prav v Mariboru (med letoma 1981 in 2008 se je število prebivalcev zmanjšalo za okoli 12 %). Naravni prirast je v mestu konstantno negativen vse od leta 1985 dalje, selitveni prirast pa je bil negativen med letoma 1992 in 2007. Maribor med večjimi slovenskimi mesti izkazuje tudi najbolj neugodno starostno sestavo prebivalstva z najvišjim deležem starega prebivalstva in najvišjim indeksom staranja, po zadnjem popisu prebivalstva pa zaostaja za drugimi mesti tudi po deležu prebivalstva z višje ali visoko šolsko izobrazbo, čeprav je drugo največje univerzitetno mesto v Sloveniji. Glede na ugotovljene demografske značilnosti se bo v naslednjih dveh desetletjih v mestu bistveno povečal delež prebivalstva v starosti nad 65 let, kar bo zahtevalo nove oblike organiziranja dejavnosti v mestu in prilagajanja starejši populaciji. ; Author identified four stages of demographic development in the city of Maribor (Slovenia). Population growth in the 1960s was followed by stagnation of population in the 1980s and depopulation in the 1990s and after 2000. In Maribor, compared with other major cities in Slovenia, depopulation have been more intensive (between 1981 and 2008, the population decreased by about 12 %). Natural growth is constantly negative from 1985 onwards, and net migration was negative between 1992 and 2007. Maribor is also showing the most unfavorable age structure of the population with the highest proportion of the elderly population and the highest aging index. Furthermore, according to the last census it lags behind other towns in the share of population with high school education, although it is the second largest university town in Slovenia. Considering the established demographic characteristics, and significant increase of the share of the population over 65 years in the next two decades, this will require new ways of organizing activities in the city and its adaption to the elderly population.
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3. nacionalna konferenca o varnosti v lokalnih skupnostih: Varnost v lokalnih skupnostih – izsledki raziskovanja zaznav varnosti v Sloveniji ; 3rd national conference on local safety and security: Safety and security in local communities – results of research on safety perceptions in Slovenia
Zbornik povzetkov predstavlja recenzirane prispevke, ki so bili predstavljeni na tretji nacionalni konferenci Varnost v lokalnih skupnostih v Novem mestu v novembru 2017. Glavna tema konference povzema glavne ugotovitve raziskave Varnost v lokalnih skupnostih, ki je bila opravljena v 24 slovenskih krajih spomladi 2017 v okviru raziskovalnega projekta Varnost v lokalnih skupnostih. Glavni cilj prispevkov je predlaganje uporabnih rešitev za bolj učinkovito zagotavljanje varnosti v lokalnih skupnostih (manjših, srednjih in večjih občinah) v Sloveniji. Prispevki v zborniku se osredotočajo na različne vidike varnosti v lokalnih skupnostih in sicer zaznavanje varnosti in virov ogrožanja v lokalnih skupnostih (zaznavanje kriminalitete, virov ogrožanja, varnosti v urbanih soseskah, prisotnosti policije in socialne kohezije) ; pričakovanja, uspešnost in učinkovitost zagotavljanja varnosti (zaznavanje in uspešnost policijskega dela v skupnosti, zaznavanje nalog vojske, migracij in občutek ogroženosti uporabnikov kibernetskega prostora) ter prakse zagotavljanja varnosti v lokalnih skupnostih (pooblastila občin, dobre prakse reševanja konkretnih varnostnih problemov na območju Policijske uprave Novo mesto in Murska Sobota in zaznavanje zagotavljanja varnosti v lokalnih skupnostih skozi različne deležnike). ; The conference proceedings present peer reviewed papers presented at the third national conference on local safety and security in Slovenia in November 2017. A lead topic of the conference summarizes results of research on safety perceptions, which was done in 24 local communities in the spring in 2017. The main aim of the papers is proposing solutions for more efficient assurance of safety/security in local communities (smaller, middle and larger municipalities) in Slovenia. The papers in the proceedings discuss various aspects of safety and security in local communities, such as perception of safety/security and risks in local communities (perception of crime, sources of threats, safety in urban areas, police presence, and social cohesion) ; expectations and effectiveness of ensuring safety and security (perception and effectiveness of community policing, perception of the tasks of armed forces, migration, and perception of threats in cyber space) ; and practices of ensuring safety and security in local communities (legal regulation of municipalities, good practices of solving safety issues in the area of Police directorate Novo mesto and Murska Sobota, and perception of ensuring local safety and security through the perspective of different stakeholders).
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Sub-Saharan Africa's Lagging Development ; Razvojno zaostajanje Podsaharske Afrike
Sub-Saharan Africa is a very diverse region with extensive natural wealth, great human potential, and a rich history. However, the majority of its countries are among the poorest in the world and about half of its 800 million inhabitants live in extreme poverty. Sub-Saharan Africa produces only 1.5% of the world's GDP and its share in world trade has fallen from 6% in 1980 to 2% today. The region's exports remain dominated by primary goods (fuels, ores, and agricultural products). The roots of the region's economic weakness lie variously in the past colonial relationships with European countries and in unjust global trade patterns as well as in misuse of power by ruling political elites in the post-independence era. Numerous civil wars and other conflicts have fragmented the sub-Saharan countries into many factions and parties fighting for domination. The region is lagging behind developed countries because of corruption, lack of infrastructure, weakness of its institutions, heavy indebtedness, lack of education and health services, and unfavorable natural conditions, among other factors. Subsistence agriculture is the source of livelihood for most Africans. Nevertheless, average yields per hectare are low and heavily dependent on climatic conditions. Compared to urban areas (except for slums), people living in rural areas have worse infrastructure and are further from achieving the UN's Millennium Development Goals. The recent increase in food prices is threatening the limited progress in reducing hunger and malnutrition (28% of children under age five are underweight and particularly vulnerable to infectious diseases). Little progress has been made in reducing child and maternal mortality; mortality rates remain the highest in the world. In the previous decade, life expectancy in sub-Saharan countries has fallen due to the spread of HIV/AIDS and it still remains below fifty. In addition, many negative socioeconomic effects are the result of malaria, which kills approximately one million people every year, 91% of whom live in sub-Saharan Africa. In order to promote gender equality and empower women, education is of vital importance. Compared to other (especially developed) regions, school enrollment rates are considerably lower and dropout rates considerably higher, particularly for girls. The majority of countries in subSaharan Africa will not be able to achieve their educational goals by 2015. Despite the fact that the region is not exceeding the carrying capacities of its environment (as measured by its ecological footprint), environmental problems in some areas are severe. Deforestation, desertification, coral bleaching, negative effects of climate changes (sea level rise, reduced freshwater availability, extreme weather events, etc.), loss of biodiversity, and soil degradation are the most worrying. Population growth is exacerbating these environmental problems and is making it more difficult to achieve a higher standard of living for all. Owing to the complexity of developmental problems, sub-Saharan Africa will have to use its own resources very wisely and make the most of development aid from developed countries.
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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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