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Slovenci in čas: odnos do časa kot okvir in sestavina vsakdanjega življenja
In: Knjižna zbirka Krt 94
Telovadci nad prepadom: kratki eseji
In: Zbirka Čas misli
V knjigi se prepletajo trije tematski prameni: - kritični razmisleki o Slovencih - identitetni, socialni, kulturni in politični vidik. Z velikani svetovne književnosti in filozofije povezani razmisleki o človekovi identiteti ter smiselnosti njegovega bivanja in delovanja v svetu, ki ga obdaja; - razmišljanja o potrošniški družbi 21. stoletja, o zabrisani meji med vlogama moškega in ženske v njej ter o mladih, ki so "izgubljena generacija" v praznini brez prihodnosti.
Med knjižnim in neknjižnim na radijskih valovih v Mariboru
Avtorica je v svoji monografiji Med knjižnim in neknjižnim na radijskih valovih v Mariboru dokumentirano predstavila obstoječo jezikovno kulturo in odstopanja od zborne izreke v javnem govoru na komercialnem in nacionalnem radiu, na osnovi česar je sleherno poglavje zaključila s sintezo, ki z dodanim komentarjem prikazuje temeljne ugotovitve. Dejstvo je, da je v slovenskem prostoru zelo malo jezikovnih analiz medijskega govora, primerjalnih med nacionalnim in komercialnim radiem pa sploh. Rezultati monografije torej z natančno analizo nekaterih segmentov zapolnjujejo ta prazni prostor in po eni strani postavljajo pomembna metodološka in vsebinska izhodišča za nadaljnje raziskave, po drugi strani pa so spoznanja zanimiva za radijski medij sam, saj opozarjajo na ustreznost besedil glede na normo slovenskega jezika, hkrati pa se ugotavlja, da imajo mediji pomembno vlogo tudi pri njenem spreminjanju.
Njena (Re)kreacija: ženske revije v Sloveniji
OBRAČUNAVANJE DDV PRI VERIŽNIH TRANSAKCIJAH ; VAT treatment of chain transactions
In: Maribor
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.
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Poslovna pogajanja s skandinavskimi partnerji ; Business Negotiations with Scandinavian Partners
In: Maribor
Predmet raziskave so poslovna pogajanja s skandinavskimi partnerji. Predstavili smo faze procesa poslovnih pogajanj, pogajalske pristope, v smislu strategije, tehnik in taktik pogajanj, predstavili tudi kulturo, kot pomemben dejavnik uspešnosti pogajanj ter podrobneje predstavili vse štiri skandinavske države. Študija je nastala v okviru raziskave poslovnih pogajanj s skandinavskimi partnerji v srednje velikem slovenskem podjetju X, ki uspešno posluje na mednarodnih trgih, tudi na skandinavskih. Z rezultati smo poudarili pomembnost procesa priprav na poslovna pogajanja, ki predstavljajo 90% uspeha na pogajanjih ter poznavanje in razumevanje kulturnih razlik v poslovnem svetu. Nepoznavanje navad in običajev tujih poslovnih partnerjev lahko povzroči nesporazume, nelagodje, napačno usmerjenost in napačno interpretacijo sporočil, ki negativno vplivajo na rezultate pogajanj. Kultura posameznikov pa vpliva tudi na pogajalski slog oziroma način, kako se mednarodni pogajalci iz različni okolij obnašajo med pogajanji. Skandinavski slog pogajanj ne izstopa premočno, a ima vseeno posebnosti, katerih poznavanje pri pogajanjih prinese veliko prednost. ; The subject of the survey is business negotiations with Scandinavian partners. We presented phases of the process of business negotiations, negotiation approaches, in terms of strategy, techniques and tactics, culture as an important factor for negotiations success and all four Scandinavian countries. The study is based on analysis of business negotiations with Scandinavian partners in the medium-sized Slovenian company X, working internationally, with significant share on Scandinavian market. The results of survey highlighted the importance of preparation for business negotiations, presenting 90% of the success in the negotiations, as well as the knowledge and understanding of cultural differences in the business world. Ignoring habits and customs of foreign business partners can lead to misunderstandings, discomfort, misconception and misinterpretation of messages, which can have a negative impact on the results of the negotiations. The culture of individuals also influences the negotiating style or the way in which international negotiators from different environments behave during the negotiation process. The Scandinavian style of negotiation does not stand out too much, but it still has some special features and recognition of those, can bring great advantage.
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ZNAČILNOSTI IN POSEBNOSTI POSLOVNIH POGAJANJ Z RUSIJO ; CHARACTERISTICS AND PARTICULARITIES OF BUSINESS NEGOTIATIONS WITH RUSSIA
In: Maribor
Pogajanja so v življenju ljudi prisotna vsakodnevno, saj med seboj neprestano komuniciramo in izmenjujemo informacije. V sam proces pogajanj sta vključena vsaj dva udeleženca, ki lahko imata povsem različne ali pa skupne interese. Namen pogajanj je usklajevanje interesov za doseganje končnega sporazuma, ki naj bi bil koristen za obe strani. V svojem delu sem se osredotočila predvsem na medkulturna poslovna pogajanja, natančneje na poslovna pogajanja z ruskimi partnerji. V prvem delu naloge sem opredelila teoretični koncept pogajanj, nadaljevala z opredelitvijo poslovnih pogajanj na medkulturni ravni in se nato še natančneje osredotočila na specifični ruski pogajalski slog. Pri pogajanjih s tujimi poslovnimi partnerji velja biti pozoren na številne dejavnike, ki vplivajo na sam izid pogajanj. Potrebno je dobro poznavanje kulture države iz katere prihaja partner, prav tako je zelo priporočljivo vsaj temeljno poznavanje njihov običajev in jezika. V raziskovalnem delu naloge sem povzela izkušnje zaposlenih v izbranem podjetju, ki so se v preteklosti že pogajali z ruskimi poslovnimi partnerji. Za pridobivanje potrebnih informacij sem z zaposlenimi izvedla globinski intervju, ki bo obsegal 15 vprašanj. Na podlagi pridobljenih informacij sem oblikovala smernice za vse poslovneže, ki sodelujejo ali imajo v prihodnosti namen sodelovati z ruskimi poslovnimi partnerji. V sklepnem delu naloge sem povzela glavne ugotovitve in ugotovila, da k uspešnim pogajanjem z ruskimi poslovnimi partnerji v največji meri pripomore dobro poznavanje ruske kulture in njihovih običajev ter vzpostavitev pristnih odnosov, ki temeljijo na osebnem poznanstvu. Prav tako sem ugotovila, da se ruski pogajalski slog močno razlikuje od evropskega. ; Negotiations are present in people's lives every day as each other constantly communicate and exchange information. Negotiation is a process, which includes at least two parties, which may have a completely different or common interests. The purpose of negotiating is to coordinate the interests of achieving a final agreement, which should be beneficial for both sides. In the theoretical part I mainly focused on cross-cultural business negotiations, specifically on business negotiations with Russian partners. In the first part I defined the theoretical concept of negotiations continued with the definition of business negotiations on an intercultural level and then more specifically focused on specific Russian negotiating style. When negotiating with foreign business partners we have to pay attention to a number of factors that affect the outcome of the negotiations. It is very necessary to have a good knowledge about the culture of the country where the business partner comes from and it is also strongly recommended to have a basic knowledge of their customs and language. In the research part of the thesis I summarized the experience of employees in selected company, which negotiated with Russian business partners in the past. In order to get the necessary information from the employees I conducted in-depth interview, which consist of 15 questions. On the base of provided information I made guidance for all businessmen who are or are attempted to collaborate with Russian business partners in future. In the final part of the thesis I summarized the main findings and came to the conclusion that if yu want to be successful in negotiations with Russian business partners, you must have a good knowledge about Russian culture and their traditions. I also found that the Russian negotiating style very different from the European.
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Slovenski Judje: zgodovina in holokavst II. Razprave in članki z znanstvenih srečanj Šoa - spominjajmo se 2012/2013 ; Slovenački Jevreji: Istorija i Holokaust II. Diskusije i članci sa naučnih skupova Šoa - da se podsetimo 2012/2013. ; Slovenian Jews: History and the Holocaust II. Discussions and ar...
Tale Zbornik prispevkov je večinoma nasledek vsakoletne prireditve v režiji Sinagoge Maribor, ki poteka že več let na dan spomina na holokavst pod naslovom Šoa - spominjajmo se. Vsako leto ta dogodek, enodnevni znanstveni posvet, prinese toliko novega gradiva, spoznanj in sintez, da lahko brez pretiravanja rečemo: čeprav so slovenske judovske študije in študije holokavsta močno finančno podhranjene in v nacionalni shemi financiranja temeljnega raziskovanja komajda tu pa tam pridobijo kak skromen projekt, so prav te študije v Sloveniji med najbolj propulzivnimi. ; Ovaj zbornik radova je najvećim delom rezultat godišnje manifestacije u organizaciji mariborske sinagoge, koja se već nekoliko godina održava na Dan sećanja na Holokaust pod nazivom Šoa - da se setimo. Svake godine, ovaj događaj, jednodnevna naučna konferencija, donosi toliko novog materijala, znanja i sinteze da možemo reći bez preterivanja: iako su slovenačke studije Jevreja i Holokausta ozbiljno finansijski nedovoljno finansirane, a nacionalna šema finansiranja osnovnih istraživanja jedva da postoji, ovaj, iako skroman projekat, jedan je od najzahtevnijih studija u Sloveniji. ; Although the Slovenian Jewish and Holocaust studies which have successfully consolidated during the past decade and a half does not enjoy any systematic support and financing from the part of the Slovenian state, they are nevertheless one of the most propulsive fields of scientific inquiry, with a proliferation of seminal publications. The yearly "Shoah - Let Us Remember" symposium organised by Synagogue Maribor as a central part of the commemorations of the Holocaust Remembrance Day regularly brings to light a wealth of new data, insights and syntheses. The reasons for such flourishing of the Slovenian Jewish and Holocaust studies are perhaps twofold: one, there exists a growing understanding especially among the engaged intellectuals in the social sciences and historiography that Slovenia has yet to embark on, and conclude the process of de-Fascistisation, the process that was nowhere in the western world a particularly swift or immediate one. Two, there exists a growing public awareness that history tends to repeat itself in a cyclic fashion and that the collapse of social and economic structures and the sharp decline of democratic principles such as we have witnessed especially since the 2008 world financial crisis bear striking resemblances to the circumstances that existed in the pre-WWII world, and that caused an unheard of genocide and global war. This volume is yet another in the series of very poignant publications on the Holocaust in Slovenia. It is especially commendable that the authors have taken a decisive step into studying the genocide perpetrated on the Romany who was, next to the Jews, principal victims of systematic Nazi extermination policies. Most appropriately, the volume also examines the more exceptional fates of the Jews who were veteran officers of WWII in the Austro-Hungarian armada, and a portrait of Slovenian resistance fighter Ali Kardoš. Two portraits of Slovenian "Righteous Among the Nations", customs officer Uroš Žun and Catholic priest Andrej Tumpej, complement these historical portraits. All these histories are cast against the backdrop of a huge, tragic canvas of Jewish refugees who have, following the Anschluss of Austria in 1938, flooded Europe, ex-Yugoslavia as well, in their frantic search of an exit from "mousetrap Europe". ; Zbornik je pripremljen u okviru projekta Šoa - da se setimo 2012/2013, koji je finansijski podržala Međunarodna alijansa za sećanje na holokaust (IHRA). Objavljivanje zbornika sufinansirala je Opština Maribor (the collection was prepared as part of the Shoah project - let's remember 2012/2013 financially supported by the International Holocaust Remembrance Association (IHRA) Holocaust Remembrance Alliance. The publication of the proceedings was co-financed by the City Municipality Maribor).
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