Globalizirani svet, v katerem živimo danes, je zaznamovan z gospodarsko odvisnostjo, ki jo lahko merimo z medsebojnim sodelovanjem držav. Zaradi tega je tudi gospodarstvo z leti prevzelo osrednjo vlogo pri diplomatskem delovanju. Razlika med tradicionalno in moderno diplomacijo je vse manjša. Gospodarska diplomacija je postopoma postala osrednja aktivnost diplomacije in mednarodnih odnosov. Analizirana in obdelana je bila na teoretičnem področju, kjer jo lahko razumemo kot sredstvo zunanje politike. To velja tudi za Republiko Hrvaško, ki je država z zelo dolgo zgodovino diplomacije. Že v času Dubrovniške republike je oblast prepoznala pomen mednarodnega sodelovanja za doseganje medsebojnih koristi. Tudi danes, v globaliziranem svetu, lahko prepoznamo pomen gospodarske odvisnosti in s tem tudi intenziviranja gospodarskih odnosov med državami. Da bi gospodarsko dobro sodelovala z ostalimi državami, je tudi Hrvaška razvila model gospodarske diplomacije, s katerim lahko zaščiti svojo gospodarsko rast in razvoj ter se pozicionira v mednarodnem okolju. Veliko vlogo pri tem ima Hrvaška gospodarska zbornica, ki je odprla svoja Predstavništva v različnih delih sveta. Cilj tega delovanja je promocija hrvaških podjetnikov ter privabljanje tujih naložb in s tem tudi večanje ugleda države v mednarodni areni. Hrvaška gospodarska zbornica ima velik vpliv na hrvaško gospodarstvo zaradi delovanja v tretjih državah, kjer sodeluje pri organizaciji sejmov in celotni promociji države. Tako delovanje Hrvaške gospodarske zbornice predstavlja most med državo in gospodarstvom in je zaradi aktivne udeležbe na mednarodnih trgih njeno delovanje velikega pomena za hrvaško zunanjo politiko in (gospodarsko) diplomacijo. ; The globalized world we live in today is marked by economic dependance, which can be measured by the mutual cooperation of countries. As a result, the economy has also taken on a central role in diplomatic action over the years. The gap between traditional and modern diplomacy is getting weaker, since they often overlap. Economic diplomacy has gradually become a central activity of diplomacy and international relations. Economic diplomacy has been analyzed in the theoretical field, is understood as means of foreign policy. This also applies to the Republic of Croatia, a country with a long history of diplomacy. The authorities in the times of the Republic of Dubrovnik already recognized the importance of economic dependance and thus the intensification of economic relations between countries. In order to cooperate economically with other countries, Croatia has also developed a model of economic diplomacy with which it can protect its economic growth and development, while also positioning itself in the international environment. The Croatian Chamber of Commerce plays an important role with opening different Representative Offices all over the world. The aim of these operations is to promote Croatian enterpreneurs and attract foreign investment. The Croatian Chamber of Commerce has a great influence on the Croatian economy, especially because of its operations in third countries. Thus, operations of the Croatian Chamber of Commerce represent a bridge between the state and the economy, and due to its active participation in international markets, its operations are important for Croatian foreign policy and (economic) diplomacy.
Predmet doktorske disertacije je upravljanje zunanjetrgovinske politike države ob upoštevanju delovanja nadnacionalnih entitet, pri čemer je naš osrednji cilj identificirati optimalen način realizacije nacionalnih interesov v okviru nadnacionalne entitete (tj. Evropske unije). Zunanjetrgovinska politika je eno izmed najstarejših ekonomskih področij, o katerem so tekle resne akademske razprave že v Antični Grčiji pred več kot 2000 leti. Vendar o razvoju svetovne trgovine kot sistematičnem globalnem načinu trgovanja govorimo šele od 15. stoletja dalje. Za boljše razumevanje področja v doktorski disertaciji najprej opredelimo teoretska izhodišča, v okviru katerih predstavimo teorije mednarodne menjave ter analiziramo vlogo države in ekonomske diplomacije skozi različna zgodovinska obdobja (merkantilizem, liberalizem, protekcionizem, intervencionizem ter obdobje liberalizacije in globalizacije). Kot najpomembnejše teoretično izhodišče od Davida Ricarda dalje identificiramo ugotovitev, da svet ni ničelna vsota – vse države z zunanjo trgovino pridobivajo. Kljub temu da so države skozi različna zgodovinska obdobja (glede na gospodarske razmere) vodile različne zunanjetrgovinske politike (protekcionistične ali liberalne), teorija in praksa potrjujeta, da liberalna zunanjetrgovinska politika povečuje konkurenčnost gospodarstva. Študije ekonomistov (Sachs in Warner 1995, 35 ; Frey v Pruslecki 2008, 5 ; Krueger 1980, 289) namreč kažejo, da države z liberalno zunanjetrgovinsko politiko dosegajo višjo gospodarsko rast od tistih s protekcionistično. Kot potrditev teze navajamo izsledke analiz, ki kažejo na višje stopnje gospodarske rasti v t. i. hitro rastočih gospodarstvih (državah BRIICS ‒ Braziliji, Rusiji, Indiji, Indoneziji, Kitajski in Južni Afriki). Slednje so na podlagi liberalizacije trgov v zadnjih dvajsetih letih dosegale višje stopnje gospodarske rasti od razvitih gospodarstev. Glede na to da je predmet disertacije zunanjetrgovinska politika v okviru Evropske unije (EU), ki jo Slovenija sooblikuje, se v okviru analize ukrepov osredotočimo na ukrepe zunanjetrgovinske politike EU, vlogo nacionalnih in nadnacionalnih (vladnih in nevladnih) akterjev ter povezavo vsebin z drugimi politikami. Ključni akterji v procesu formalnega delovanja na področju zunanjetrgovinske politike EU so: Evropska komisija (Direktorat za trgovino), Svet EU (Odbor za zunanjetrgovinsko politiko, Coreper in Svet za zunanje zadeve), Evropski parlament ter nevladni akterji (združenja, nevladne organizacije) kot nadnacionalni akterji in (vladni in nevladni) akterji na nacionalni ravni držav članic EU. Prioriteta zunanjetrgovinske politike EU je multilateralna zunanja trgovina, vzporedno pa potekajo pogajanja s številnimi državami oz. regijami za sklenitev preferencialnih trgovinskih sporazumov. Med ukrepi zunanjetrgovinske politike EU je pomembna še Strategija dostopa na trg, v okviru katere se dosegajo sinergije na podlagi okrepljenega partnerstva med Evropsko komisijo, državami članicami in gospodarstvom. Ugotavljamo, da postaja v obdobju globalizacije zunanjetrgovinska politika izrazito večplastna ter da izginjajo meje med zunanjimi in notranjimi politikami. Na primeru pogajanj t. i. Razvojne agende iz Dohe, ki potekajo v okviru Svetovne trgovinske organizacije, potrdimo tezo o prepletanju pogajanj na različnih ravneh (bilateralni, regionalni in multilateralni) in vsebinski povezanosti zunanjetrgovinske politike z drugimi politikami (z razvojno, s kmetijsko ipd.). Slednje potrjujejo tudi strateški dokumenti EU (Strategija Evropa 2020 ; Trgovina, rast in svetovne zadeve ter Globalna Evropa: konkurenčna v svetu), v katere je zunanjetrgovinska politika vključena kot pomemben sestavni del politike konkurenčnosti. ; The doctoral thesis focuses on a country's external trade policy management in relation to the processes witin subnational entities. Our main goal is to identify an optimal approach to realizing national interests in the context of a subnational entity (i.e., the European Union). External trade policy is one of the oldest economic policies. The first discussions on trade issues started among philosophers in Greece 2000 years ago, but global trade as a systematic process emerged in the 15th century. At the beginning of the doctoral thesis, the focus is on the theoretical background ‒ theories of external economic co-operation. We analyse the role of the state and economic diplomacy in different historical periods (mercantilism, liberalism, protectionism, interventionism, liberalisation and globalisation). The most important theoretical finding is (discovered by David Ricardo and confirmed in subsequent theories) that all states, engaged in external trade, gain (we talk about the so called positive sum). Although countries led different external trade policies during various historical periods (liberal or protectionist), theory and experience show that the liberal external trade policy increases competitiveness of an economy. Studies of several economists (Sachs and Warner 1995, 35 ; Frey 1984 ; Pruslecki 2008, 5 ; Krueger 1980, 289) also confirm, that countries with a liberal external trade policy record higher growth rates than those in favour of protectionism. Emerging economies (the so called BRIICS countries ‒ Brasil, Russia, India, Indonesia, China, and South Africa) record higher growth rates in the last twenty years – after liberalising their markets. We analyse the European Union (EU) external trade policy measures, the role of national and subnational (state and non-state) actors, and the interconnectedness of the external trade policy and other national policies. The key actors in the formal process of creating EU external trade policy are: European Commission (Directorate General for Trade), Council of the EU (Trade Policy Committee – formerly 133 Committee ; Coreper, Foreign Affairs Council), European Parliament, non-state actors (associations, non-governmental organisations (NGOs)) as well as actors in the member states (state and non state actors: ministries, diplomatic network, business associations, chambers of commerce, NGOs, etc.). The priority of the EU external trade policy is multilateral trade – successful conclusion of the WTO Doha Development Agenda. In parallel, EU is negotiating preferential trade agreements with several countries and regions. One of the most important trade policy measures is also Market Access Partnership, where active involvement of member states and the business sector is expected. Globalisation has changed the patterns of global economic co-operation and global trade. External trade has become more complex (linked to the competition, energy, environment and sustainable development policies) and the number of actors (state and non-state) involved in the policy has increased significantly. The boundaries between external and internal policies disappear as well. We show the interactions between different actors, negotiating levels, and policies on the World Trade Organisation Doha Development Agenda case, where the positions of the negotiations have to be agreed on at different levels: national, bilateral, regional, and multilateral. External trade policy is an important part of the EU strategic documents (Global Europe: competing in the world, EU 2020), and therefore an important element of the competitiveness policy. The thesis also confirms that the role of economic diplomacy in trade issues has gained importance during the last twenty years. Saner and Yiu (2003) argue that the main function of the post-modern economic diplomacy is representation in the international organisations and influence on other countries' policies.
Platform work is often characterised by economic insecurity, dehumanising control procedures, isolation, deepening racial, economic and gender inequalities, and other socio-economic problems. There are lively debates underway concerned with how to regulate or limit the negative effects of platform capitalism. This article reviews two of the most common calls for action – regulation and platform co-operatives. We argue that there is also an unexplored, complementary option, which uses the network effects of platforms to provide greater benefits for platform workers. To understand this alternative, we introduce the American Employee Stock Ownership Plan (ESOP) mechanism for employee buyouts, redefine the model according to the main cooperative values, and apply it to the platform economy. We conclude that there is a third option is available to governments and municipalities, namely to require an Employee Stock Ownership Plan (ESOP) in the local subsidiary of the platform company. Keywords: Platform economy, platform co-operativism, employee buyouts, platform ESOP
The existing empirical studies examined the impact of different variables, such as common language, economic, cultural and geographical factors, on migration. However, none of the studies deals with the social security systems including their coordination as a relevant explanatory factor. The paper focuses on the social security systems in Europe, their mutual coordination and their influence on international migration. The influence of social systems on economic migration can be twofold: influencing the labour migration, i.e. migrants who move for work, and also influencing the benefit migration, i.e. migrants who move in order to receive social benefits. We present the advanced migration model extended by the factors of social security coordination. The main finding is that the labour migration prevails significantly over the benefit migration. Role of social systems as social magnets was not proved to be statistically significant. Adapted from the source document.
Abstract. The author assesses the relevance and analytical significance of authoritarian liberalism and interprets it as one of the modern conceptual models of ordoliberalism and European integration. The basic concepts of authoritarian liberalism and ordoliberalism emphasise the political and ideological connection between the authoritarianism of the strong state and the economic liberalism of market rationality. As a flexible market-oriented form of authoritarian liberalism, ordoliberalism means a rational strategy for maintaining and promoting the European integration project towards which the market economy and the technocratic elite are moving to contain crises. Due to the presence of the values of political liberalism, pluralism and the rule of law, authoritarianism in this structure is not repressive or monocentric, but subject to democratic criticism in relation to the supranational regulation of European integration. Keywords: authoritarian liberalism, ordoliberalism, market capitalism, democracy, eurocrisis, European integration
Evropski parlament je politično telo, ki že dolgo časa razdvaja javnost. Njegovi nasprotniki po eni strani trdijo, da je tako politično in kulturno heterogen organ nezmožen učinkovitega delovanja, po drugi strani pa naj bi evropski poslanci hitro izgubili stik s svojimi volivci ter glasovali predvsem tako, kot jim to naročijo vodje skupin. Zanimalo nas je, če evropski poslanci glasujejo dovolj avtomatično in predvidljivo, da bi lahko rezultate glasovanj uspešno napovedovali z modelom strojnega učenja. Da smo zmanjšali časovno kompleksnost smo se odločili za napovedovaje rezultatov glasovanj po političnih strankah. Najprej smo implementirali spletne pajke, s katerimi smo pridobili čim več rezultatov glasovanj in z njimi povezanih podatkov. Iz teh smo nato z interdisciplinarno kombinacijo metod podatkovnega rudarjenja ter strokovnega geopolitičnega znanja izluščili značilke in zgradili model. Rezultati so pokazali približno 80% uspešnost napovedovanja rezultatov glasovanj (uteženi oceni f1 in roc-auc). Napovedovanje je bilo bistveno bolj uspešno pri strankah s proevropsko,liberalno in globalistično politično usmeritvijo kot to velja za evroskeptične, ekonomsko socialne in nacionalistične stranke. S tem smo dodatno podprli tezo o obstoju in pomembnosti nove nacionalistično-globalistične politične delitve. Poleg tega predstavlja problem tudi razred vzdržanih glasovanj, ki ga je težko napovedati že s pomočjo človeške inteligence. ; European parliament is the major political legislative body of the EU that causes divides in public opinion since its beginning. While some of its opponents usually point out its political and culutural heterogenity as a major weakness and cause of inability to function eciently, others claim that MEPs often quickly lose their connection with voters and vote mainly as it is directed to them by the leaders of their politival groups. We wanted to nd out if MEPs voting patterns are predictable enough to be successfully predicted with machine-learning based computer model. To reduce time complexity of the problem we rather focused on joint votes of (national) political parties than individual MEPs. At rst we implemented web crawlers that we used to extract as many roll-call voting oriented data as we can. Than we combined data mining with expert geopolitcal approach to extract the features and build a model for voting prediction. Our predictions were overall nearly 80% successful (weighted f1, roc-auc), however results vary greatly between political groups. It became clear that we could easily predict votes of coallition parties with liberal-globalist political orientation while eurosceptic, economic social and nationalist parties seemed to be much more unpredictable. With that information we further backed the importance of the new nationalist-globalist political cleavage. A challenge to the model presents also a class of votes of abstention, which is hard to successfully predict even with expert human-knowledge.
V svetu in pri nas se vse pogosteje pojavljajo nove in sofisticirane oblike gospodarske kriminalitete, ki vsebujejo tudi elemente oziroma prvine s področja računovodstva. Predvsem v ZDA se kot odgovor na te težave že nekaj časa pojavlja forenzično računovodstvo, medtem ko je v Sloveniji to področje relativno novo in še ne uveljavljeno. Gre za specializirano vejo na področju računovodstva, katere smoter je v prvi vrsti preprečevanje, odkrivanje in dokazovanje (računovodskih) kaznivih dejanj ter preiskovanje poslovne zanesljivosti fizičnih oseb ali organizacij. V magistrskem delu je podrobno predstavljeno področje forenzičnega računovodstva in različne oblike njegovega delovanja, pri čemer je bistvena uporabna vrednost te dejavnosti pri odkrivanju in preiskovanju gospodarskih oziroma računovodskih kaznivih dejanj. Analizirani so številni vidiki, od same metodologije forenzičnega računovodstva, do strokovno-kadrovskega vidika, kjer je med drugim pojasnjena in poudarjena razlika med forenzičnim računovodjo in revizorjem. Nadalje je poudarek na možnostih izobraževanja s področja forenzičnega računovodstva v ZDA in Sloveniji, pri čemer smo izvedli tudi primerjalno analizo edinega slovenskega študijskega programa forenzičnega računovodstva, ki se izvaja na Visoki šoli za računovodstvo, in ameriškega modela, ki je bil narejen na Univerzi West Virginia v ZDA. Kljub temu, da v ZDA obstaja okoli 420 izobraževalnih institucij, ki ponujajo vsebine s področja forenzičnega računovodstva ter 96 specializiranih študijskih programov forenzičnega računovodstva, smo ugotovili, da je slovenski (magistrski) študijski program ustrezno in kakovostno zasnovan. ; In the world and as well in our country, there seems to be an increase of new and sophisticated forms of economic crime, that also contain elements from the field of accounting. Especially in the USA, as an answer to these issues, for some time now, appears forensic accounting, while in Slovenia this field is relatively new and not yet established. It is a specialized branch of accounting which aim is primarily to prevent, detect and prove the financial crimes and investigate business reliability of individuals or organizations. In the thesis we presented in detail the field of forensic accounting and various forms of its operation, whereby it is essential to understand the practical value of this activity in detecting and investigating economic and financial crimes. We analyzed many aspects of forensic accounting, from methodology to human resource perspective, where among other things, the difference between forensic accountant and auditor is explained and emphasized. Furthermore, the emphasis was on identifying the learning opportunities in the field of forensic accounting in the USA and Slovenia. In doing so, we also performed a comparative analysis of the only Slovenian study program of forensic accounting, which is carried out at the College of accounting and the US model, which was produced at the University of West Virginia in the USA. Despite the fact, that in the USA, there are about 420 educational institutions offering contents in the field of forensic accounting and 96 specialized study programs of forensic accounting, we can say that the Slovenian (MA) study program is designed in an adequate and high-quality manner.
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.
Doktorska disertacija preučuje specifično usmeritev mednarodne ekonomije, in sicer področje politik razvojne pomoči. Znotraj tega vsebinskega okvirja smo se osredotočili na njeno učinkovitost predvsem zaradi aktualnosti problematike kot številnih s tem povezanih globalnih izzivov. Razvojna pomoč, kot osrednja tematika disertacije, predstavlja temeljni koncept, s katerim države poskušajo razreševati razvojne razlike v svetu. Preučevanje učinkovitosti razvojne pomoči je v okviru ekonomskih znanosti zelo perspektiven koncept, predvsem zaradi dejstva, da je prepad med razvitimi državami globalnega severa in globalnega juga večji kot kadarkoli, dosedanje študije, kot tudi modeli razreševanja pa niso ponudili učinkovitih rešitev za spremembe oz. izboljšanje trenutnega stanja. Vse omenjeno smo preučevali na skupini držav Afrike, Karibov in Pacifika (AKP) iz dveh glavnih razlogov. Prvič, ker je velika večina držav v skupini dolgoletnih prejemnic razvojne pomoči, in drugič, ker omogoča dobro podlago za preučevanje, saj v njo spadajo tako najrevnejše podsaharske države, kot tudi otoške države, ki so v zadnjih letih doživele hiter gospodarski napredek. Struktura disertacije temelji tako na teoretičnem kot tudi aplikativnem delu. V prvem delu, tako predstavimo temeljne teoretične pojme iz razvojne ekonomije odnosov sever-jug, zgodovino sodelovanja držav AKP-ja z različnimi mednarodnimi akterji in teoretične opredelitve razvojne pomoči in njene učinkovitosti. Drugi del je namenjen aplikativni raziskavi učinkovitosti politik razvojne pomoči. Države skupine AKP smo tako razdelili v dve skupini. V skupino A, kjer so tiste, ki so prejele več razvojne pomoči, in skupino B, kjer so tiste, ki so prejele manj. Predpostavljali smo, da so države, ki so prejele več razvojne pomoči, naredile večji razvojni napredek. Njihov napredek smo preučevali na petih ekonomskih in socialnih razvojnih indikatorjih: BDP na prebivalca, obseg izvoza blaga in storitev, smrtnosti otrok do petega leta starosti, rast pričakovane življenjske dobe in število migracij. Na podlagi pridobljenih rezultatov za posamezno področje smo nato generalno sklepali ali so politike razvojne pomoči dosegle svoj namen, torej ali so bile učinkovite. Iz vsebinskega vidika je disertacija izvirni doprinos k ekonomski znanosti pri preučevanju problematike sedanjega sistema podeljevanja razvojne pomoči in posledično njene učinkovitosti, raziskovanja razvojne problematike v državah skupine AKP ter predlogom razreševanja sodobnih izzivov mednarodnega razvoja. Prav tako zapolnjuje vrzel pri preučevanju koncepta mednarodnega razvoja s kvalitativnimi metodami raziskovanja, saj so obstoječe raziskave izrazito kvantificirane. Ker je disertacija napisana v slovenskem jeziku je tudi prispevek k maloštevilni literaturi na tem področju in k nadaljnjem raziskovanju mednarodne razvojne problematike in s tem povezanih globalnih izzivov. ; This PhD dissertation studies a specific direction of international economics — the field of development aid policies, and focuses on its efficiency, mainly due to the relevance of the issue, since it is associated with numerous global challenges. Development aid, as the central theme of this dissertation presents the underlying concept, with which countries attempt to resolve developmental differences around the world. Studying the efficiency of development aid in terms of economic sciences is a very promising concept, mainly due to the fact that the gap between the developed countries of the global South and the global North is larger than ever, and current studies, nor resolution models, offered any effective solutions for changing or improving the current state. All of the above was studied on the African, Caribbean and Pacific Group of States (ACP) for two main reasons: Firstly, because the vast majority of these countries is a long-term beneficiary of development aid and secondly, because this provides us with a sound foundation for studying, including both the poorest Sub-Saharan countries and island states, which experienced rapid economic development in recent years. Thus the structure of this dissertation relies on both theory and application. The first part presents the fundamental theoretical terms from developmental economics, North-South relations, the history of cooperation among ACP countries with various international players and theoretical determination of development aid and its efficiency. The second part is intended for applied research of the efficiency of development aid policies. ACP countries were divided into two groups, group A with those receiving the most development aid and groups B with those receiving the least. We presumed that countries that received the most development aid made the most progress. Their progress was studied according top five economic and social indicators of development: GDP per capita, exports of goods and services, mortality of children under five years of age, growth in life expectancy and the number of migrations. Based on data retrieved for specific fields, we generally presumed whether development aid policies had achieved its purpose – if they were efficient. From the substantive aspect, this dissertation is an original contribution to the science of economics in its study of the problems in the existing system for distributing development aid and consequently its efficiency, to research of development problems in ACP countries and to proposals for meeting the modern challenges of international development. It also fills the gap in the study of the concept of international development through qualitative research methods, since existing research is extensively quantified. Since this dissertation is originally in Slovenian, it also adds to the scarce literature in this field and to future research of international developmental issues and the global challenges they bring.
V magistrskem delu obravnavamo različne politike internacionalizacije visokega šolstva v Sloveniji in na Nizozemskem. Glavni temelj naloge predstavlja analiza in primerjava strateških dokumentov internacionalizacije visokega šolstva obeh izbranih držav. V teoretičnem delu izpostavimo internacionalizacijo v zgodovinski perspektivi. Na kratko opišemo družbenoekonomski kontekst razvoja nizozemskih univerz ter obravnavamo nastanek in razvoj slovenskih in nizozemskih univerz. Osredotočimo se na njihovo poslanstvo ter z njim povezanim položajem jezika v raziskovalni in pedagoški dejavnosti. Opredelimo tudi termin internacionalizacije in navedemo različne definicije. Nato predstavimo oblike internacionalizacije: internacionalizacijo doma, internacionalizacijo kurikuluma ter internacionalizacijo v tujini. V okviru razvoja bolonjskega procesa predstavimo nastanek evropske gospodarske skupnosti, začetke samega procesa ter kritiko njegove neoliberalne zasnove. Raziščemo tudi zelo relevantno temo – transfer izobraževalnih politik. Zaključimo s predstavitvijo jezikovne problematike, to je vedno večja vloga angleščine v pedagoškem in raziskovalnem visokošolskem prostoru ter položaj nacionalnih jezikov. V okviru empiričnega dela najprej ugotavljamo podobnosti in razlike med nacionalnimi politikami internacionalizacije visokega šolstva v Sloveniji in na Nizozemskem ter med politikami na institucionalni ravni – opravimo torej primerjavo Univerze v Ljubljani in Univerze v Amsterdamu. Analiza nacionalnih strateških dokumentov dokazuje, da tako slovensko kot nizozemsko visoko šolstvo sledi podobnim ciljem internacionalizacije. Kot prvo bistveno razliko pa lahko izpostavimo težnjo Nizozemske po povezovanju visokošolskih institucij z gospodarstvom in posledično prevlado gospodarskih motivov za internacionalizacijo. Nasprotno pa internacionalizacijo slovenskega visokega šolstva usmerjajo predvsem politični motivi, saj želi država utrditi prepoznavno podobo nacionalnega visokega šolstva. S tem pa je povezana tudi druga pomembna razlika. V nizozemskih strateških dokumentih je poudarjena namera po konkurenčnosti in prepoznavnosti države na globalni ravni, medtem ko je v slovenskih strateških dokumentih v ospredju potreba po vzpostavitvi regionalne identitete. Nizozemska se torej usmerja v bolj globalno internacionalizacijo, Slovenija pa v regionalno. Državi sta si podobni v tem, da vidita internacionalizacijo kot poglavitni dejavnik pri razvoju svojega visokega šolstva, ki rezultira v izboljšanje njegove kakovosti. Analiza politike internacionalizacije dveh osrednjih univerz v obeh država pokaže, da je zaradi statusa mednarodne in dvojezične univerze Univerze v Amsterdamu internacionalizacija njena ključna značilnost, medtem ko je ljubljanska univerza pri svoji internacionalizaciji dokaj omejena. Zaradi svoje izrazite mednarodne usmerjenosti Univerza v Amsterdamu izvaja pouk v t. i. mednarodni predavalnici. Nizozemska in njene univerze so že – gledano z zgodovinske perspektive – veliko bolj mednarodno odprte. Slednje pa je prispevalo k temu, da Nizozemska spada med najbogatejše države na svetu. Prednost bogatih držav pa niso le zadostna finančna sredstva za implementacijo optimalne internacionalizacije, ampak tudi »privilegij« postavljanja trendov na področju internacionalizacije. Preučujemo tudi medsebojno skladnost strateških dokumentov v posamezni državi ter način odražaja ciljev bolonjskega procesa v ciljih strateških dokumentov. Ugotovimo, da je v nizozemskih strateških dokumentih v primerjavi s slovenskimi prisotno bistveno večje ujemanje v ključnih oziroma prioritetnih ciljih, kar je mogoče pripisati aktivni vključenosti nizozemskih univerz pri oblikovaju politik. Bolonjski cilji so izraženi v obeh državnih in obeh institucionalnih strategijah internacionalizacije. Izpostavili bi cilj pospeševanja mobilnosti, ki se pojavi v vseh štirih strategijah. Na koncu raziskujemo, kako državi urejata oziroma rešujeta vprašanje jezika visokega šolstva. Ugotovili smo, da v obeh državah zakona, ki urejata področje visokega šolstva, izpostavljata skrb za materinščino. Ta naloga spada v okvir visokošolskih zavodov. Univerza v Amsterdamu ima – za razliko od Univerze v Ljubljani – oblikovano svojo jezikovno strategijo, v kateri je pojasnjeno, na kakšen način se izbere oziroma določi jezik poučevanja, s čimer je odločitev o jeziku poučevanja olajšana. Kot je pokazala primerjava različnih dokumentov s področja visokega šolstva in strategij, je današnja internacionalizacija v različnih državah pod vplivom tako sodobnih procesov, konkretneje bolonjskega procesa, kot tudi različnih zgodovinskih dejavnikov oziroma okoliščin. Enake politike internacionalizacije se torej v različnih okoljih implementirajo različno. S tem tudi potrjujemo ugotovitev de Wita in F. Hunter (2015, str. 2), da ni modela internacionalizacije, ki bi ustrezal vsem. ; Internationalisation of Higher Education in Slovenia and the Netherlands After the Implementation of the Bologna Process In this thesis, we discuss the different internationalisation policies of higher education in Slovenia and the Netherlands. Analysing and comparing the strategic documents about the internationalisation of higher education in the chosen countries is the basis of the following thesis. In the theoretical part, we put internationalisation in a historical perspective. We concisely describe the socioeconomic context of the development of Dutch universities and analyse the origins and development of Slovene and Dutch universities. Furthermore, we focus on the mission of universities and their related position of language in research and teaching. We also define internationalisation and present its different definitions. Additionally, we introduce the forms of internationalisation: internationalisation at home, internationalisation of the curriculum, and internationalisation abroad. In the context of the development of the Bologna Process, we present the emergence of the European Economic Community, the beginnings of the process itself, and a critique of its neo-liberal concept. Moreover, we also explore the transfer of educational policies. We conclude by presenting the language issues, i.e., the growing role of English in teaching and research in higher education, and the position of national languages. In the empirical part, we first identify similarities and differences between national policies on the internationalisation of higher education in Slovenia and the Netherlands. Then we examine the policies at the institutional level by comparing the University of Ljubljana and the University of Amsterdam. Analysis of national strategy documents shows that both Slovenian and Dutch higher education pursue similar internationalisation objectives. However, the first significant difference is the Dutch tendency to connect higher education institutions with the economy. Consequently, economic motives for internationalisation prevail. In contrast, the internationalisation of Slovenian higher education is driven primarily by political motives, as the country wants to consolidate a recognisable national higher education. Nonetheless, there is another important difference. The Dutch strategy documents emphasise the intention to make the country competitive and visible on a global level, while the Slovenian strategy documents focus on the need to establish a regional identity. The Netherlands is therefore moving towards a more global internationalisation, whereas Slovenia moves towards a regional one. At the same time, they both perceive internationalisation as the crucial factor in developing higher education. Particularly, in the context of increasing its quality. The two countries are similar in the way they see internationalisation – as the major factor in the development of their higher education and as means to enhance its quality. An analysis of the internationalisation policies of the two central universities in both countries shows that, due to its status as an international and bilingual university, internationalisation is a leading feature of the University of Amsterdam. On the contrary, the University of Ljubljana is somewhat limited in its internationalisation. Due to its strong international orientation, the University of Amsterdam holds its classes in a so-called "international classroom." Historically viewed, The Netherlands and its universities have been much more internationally opened. This has contributed to the Netherlands being one of the wealthiest countries in the world. The advantage of rich countries is not only having sufficient financial resources to implement optimal internationalisation, but also the "privilege" of setting trends in the area of internationalisation. We also look at the coherence between the strategic documents in each country and how the objectives of the Bologna Process are reflected in the objectives of the strategic documents. We have found out that there is a significantly higher congruence in the key objectives in the Dutch strategic document compared to the Slovenian ones. The reason for that could be the active involvement of Dutch universities in policymaking. The Bologna objectives are reflected in both national and both institutional internationalisation strategies. We aim to highlight the objective of promoting mobility, which appears in all four strategies. Lastly, we explore the way of how countries are addressing the issue of the language of higher education. We have discovered that the laws governing higher education emphasise care for the mother tongue in both countries. The University of Amsterdam has constructed a language strategy that explains how the instruction language is chosen and determined. By doing so, the decision for the instruction language is less complicated. At the moment, the University of Ljubljana still does not have the same approach. By comparing different higher education documents and strategies, we have shown that contemporary changes (specifically the Bologna Process) and various historical factors have influenced internationalisation today. The same internationalisation policies are therefore implemented differently in various contexts. This also confirms the observation made by de Wit and F. Hunter (2015, p. 2) that there is "no one model that fits all".
