V magistrskem delu smo analizirali prisotnost akrilamida v živilih na slovenskem trgu med leti 2010 do 2012. Podatke o vzorčenih izdelkih nam je posredoval ZZV-MB. Cilji raziskave so bili ugotoviti, v katerih živilih je največ akrilamida, ali količina akrilamida v živilih upada in če izmerjene vrednosti presegajo okvirne, ki jih predlaga Priporočilo Komisije Evropskih skupnosti o raziskavi ravni akrilamida v živilih z dne 10.1.2011. Statistično analizo podatkov smo izvedli s programoma EXCEL in SPSS 21.0. Živila so bila razporejena v 10 glavnih skupin, skladno s prilogo Priporočila Komisije Evropskih skupnosti 2010/307/EU. Med 172 analiziranimi vzorci živil so bile najvišje srednje vrednosti v skupinah 2 (krompirjev čips), 293 µg/kg, 7 (kava in kavni nadomestki), 251 µg/kg, in 1 (pomfrit, ki se prodaja pripravljen za zaužitje), 177 µg/kg. Trend zniževanja vsebnosti akrilamida v živilih je opaziti le v skupini 2 (krompirjev čips). Okvirnih vrednosti ni preseglo nobeno živilo. Srednje in najvišje vrednosti akrilamida v živilih iz Slovenije v letih 2010 do 2012 so nižje v vseh skupinah živil v primerjavi z vrednostmi iz Evropske unije v letu 2010 in Velike Britanije v letu 2012. ; In our Master's thesis we have analysed the presence of acrylamide in the foodstuffs on the Slovenian market between the years 2010 and 2012. We got the data on the sampled food from the Institute of Public Health, Maribor. The objective of our research was to determine which foodstuffs contain the highest levels of acrylamide, if the levels of acrylamide in the foodstuffs is decreasing and if the measured levels of acrylamide exceed indicative values, recommended by the recommendation of the Commission of the European Communities on the survey of acrylamide levels in food, dated 10.1.2011. We did a statistical analysis of the data with programs EXCEL and SPSS 21.0. The foodstuffs were divided into 10 main groups in accordance with the annex of the European Commission recommendation 2010/307/EU. Amongst 172 analysed samples of foodstuffs, the highest mean values were in groups 2 (potato crisps), 293 µg/kg, 7 (coffee and coffee substitutes), 251 µg/kg and 1 (French fries, sold as ready to eat), 177 µg/kg. The downward trend of acrylamide levels in foodstuffs is visible only in group 2 (potato crisps). The indicative values were not exceeded in any foodstuff. The middle and the highest levels of acrylamide in the foodstuffs in Slovenia between the years 2010 and 2012 were lower in comparison to European Union's in 2010 and Great Britain's in 2012, in all groups.
Abstract. The neoliberal approach taken to the transition from socialism to capitalism in the six former Yugoslav republics has revealed its weaknesses in all spheres of economic activities, including food production. These countries have lost sovereignty with respect to regulating important national policy areas like food trade and production. Liberalisation of the food trade has adversely affected national economies by destroying many small-scale farmers and food producers. Corporate supermarkets have been taking over an ever bigger slice of the retail pie. Social movements are calling for direct democratic control over resources and food production to be regained. The article examines the prospects of these countries to overcome the increasing food insecurity by introducing food sovereignty. Keywords: former Yugoslav republics, food sovereignty, food security, right to food, economic democracy, trade liberalisation
Evropska unija je gospodarska in politična povezava 28. evropskih držav, ki svojim članicam omogoča ekonomsko sodelovanje, enotni trg in skupno institucionalno okolje. Nemčija je ena od ustanoviteljic te povezave, Slovenija spada med mlajše članice, Hrvaška pa se je Evropski uniji pridružila komaj leta 2013. Kljub nekaterim skupnim točkam pa obstaja med njimi mnogo razlik. Nemško gospodarstvo je razvitejše od slovenskega in hrvaškega, saj je bruto domači proizvod na prebivalca po pariteti kupne moči za leto 2012 v Nemčiji bil višji od evropskega povprečja za 23 %, v Sloveniji je bil za 18 % nižji od povprečja EU-28, hrvaški pa je zaostajal za evropskim povprečjem za kar 39 %. V tej raziskavi smo želeli ugotoviti, ali se omenjeni razvojni razkorak med Slovenijo in Nemčijo ter Hrvaško kaže skozi razmerja ravni cen storitev. V ta namen smo v tem delu primerjali cene 101 storitve med Slovenijo, Nemčijo in Hrvaško, ki smo jih razdelili v 10 skupin. Na podlagi izračunov smo prišli do naslednjih zaključkov: • Cene storitev so bile v Sloveniji v marcu in aprilu 2012 v povprečju za 30 % nižje kot v Nemčiji. Slovenski potrošnik je v povprečju za opazovano skupino storitev plačal le 70 % zneska, ki ga je plačal nemški potrošnik. • Primerjava cen storitev med Slovenijo in Hrvaško pokaže, da so bile v enakem opazovanem obdobju cene storitev v povprečju za 20 % višje kot na Hrvaškem. • Relativno najcenejša skupina storitev, ko primerjamo Slovenijo z Nemčijo, so obrtne storitve in popravila, relativno najdražja skupina storitev, ko primerjamo Slovenijo s Hrvaško, pa so komunalne storitve. • Obstaja večja stopnja podobnosti cen preučevanega vzorca storitev med Slovenijo in Hrvaško, kot pa med Slovenijo in Nemčijo. ; The European Union is an economic and political union of 28 European countries, which enables its members economic cooperation, single market and common institutional environment. Germany is one of the founders of the Union, Slovenia belongs to its younger members and Croatia joined to the European Union in the year 2013. Despite some common points, there are many differences among these member countries. German economy is more developed than Slovenian and Croatian, as the GDP per capita in PPS for the year 2012 in Germany was 23 % higher from the European average, in Slovenia it was 18 % lower than the average of the EU-28, and Croatia stayed behind the European average by 39 %. In this study, we wanted to determine whether the above mentioned development gap among Slovenia, Germany and Croatia shows through all levels of service prices. With this purpose this thesis compares the prices of 101 services in Slovenia, Germany and Croatia, which were divided into 10 groups. On the basis of calculations we came to the following conclusions: • In March and April 2012 in Slovenia the prices of services were 30 % lower on average than in Germany, thus the aggregate price level was 0.7. This means that the Slovenian consumer paid only 70 % of the amount for the same service as the German consumer did. • The comparison of prices between Slovenia and Croatia shows, that in the same observing period the prices in Slovenia were on average 20 % higher than in Croatia. • Comparing Slovenia and Germany the relatively cheapest group of services were the handcraft services and the services of repairs, the relatively most expensive group of services, when comparing Slovenia and Croatia are the utility services. • The level of price similarity of the observed groups of services is higher when comparing Slovenia and Croatia as in comparing Slovenia and Germany.
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.
Article empirically investigates how intensive is the impact of natural gas prices on production by industries in Slovenian economy. Natural gas price movements can help us in forecasting the movements in electricity, natural gas, steam, hot water supplies, the production of metals, textiles, leather, footwear, leather & fur products, clothes, the production of pulp, paper, cardboard & products from paper & cardboard, the production of products from rubber & plastic materials, processing industry & the production of furniture, the production of intermediary consumption products & recycling. We proved that natural gas prices increase for 1 % point contributes to higher prices of living necessaries for 0,005 % points. Adapted from the source document.
A comparative study of housing policy & conditions in five European Union (EU) member states: the UK, Germany, Sweden, Spain, & Slovenia. Similarities & differences are demonstrated in a discussion of the housing regulations enacted in each country & in a series of quantitative tables illustrating: (1) rentals vs private ownership, (2) government-subsidized housing, (3) availability of homes/apartments for rent/ownership, (4) private-government housing agencies, (5) rent control laws, (6) home ownership, (7) average housing standards & quality data (eg, dwelling size & amenities), (8) annual housing unit construction, (9) house/apartment prices, (10) housing affordability index, & (11) housing debt (eg, mortgage debt per capita/GDP). It is concluded that unlike in the older EU members, with clearly detectable trends of housing value appreciation, decline, or stagnation, the housing situation in Slovenia seems to be erratic with illogical price fluctuations that are not explainable in terms of clearly identifiable factors. Adapted from the source document.
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.
Leta 2005 se je v Evropski uniji govorilo o biogospodarstvu kot dolgoročni viziji, ki bo omogočila dvig konkurenčnosti, boljše izkoriščanje virov in zmanjšanje ogljičnega odtisa. Biogospodarstvo bo ena izmed ključnih usmeritev evropskih držav v bližnji in daljni prihodnosti. Smernice razvoja je začrtala tudi Evropska komisija, temu pa sledijo podporni inštrumenti, ki omogočajo vpeljavo akcijskih načrtov in strategij. Nekatere evropske države, med njimi vodilna Nemčija in Nizozemska, imajo tovrstni sistem že močno zakoreninjen v gospodarskih reformah, vse od krožnega gospodarstva, uporabe biomase, principa kaskade dodajanja vrednosti in vpeljave biorafinerij za nove produkte. Priložnosti so tako na vseh področjih, od kmetijstva, lesne in lesnopredelovalne industrije do ribištva in bioosnovane industrije. Namen raziskovalne naloge je bil preveriti dejavnike, ki vplivajo na razvoj biogospodarstva v Sloveniji. Raziskavo sem izvedel s poglobljenimi polstrukturiranimi intervjuji z več predstavniki iz industrije in raziskovalnih ustanov ter s kreatorji politik (državnih ustanov) in grozdov. Izkazalo se je, da v slovenskem prostoru nimamo strategije, namenjene prehodu v biogospodarstvo, in tako prihaja zgolj do kratkotrajnih primerov dobrih praks na tem področju. Zaradi nizkih industrijskih vlaganj, nerazvitega trga in nizke stopnje ozaveščenosti, tovrstnih produktov tudi še ni na tržišču kljub mnogim raziskavam, ki potekajo na tem področju. Potencial grozdenja pa ostaja neizkoriščen. ; Bioeconomy in the European Union was considered a long-term vision leading to increased competitiveness, better use of resources and reduction of carbon footprint already since 2005. Bioeconomy remains one of the key strategies by European countries in the immediate as well as more distant future. The European Commission developed the guidelines, which were followed by instruments enabling the implementation of action plans and strategies. In some European countries, among them Germany and the Netherland as the leading ones, such systems are already deeply rooted in their economic reforms. This includes circular economy, use of biomass, principle of added value cascade and biorefineries. There are opportunities in the field of the processing industry, different fields of biomass production and processing such as agriculture, aquaculture, forestry, food and wood processing, as well as general biobased industry. The aim of this research was to assess the bioeconomy opportunities and factors influencing bioeconomy. Our study was conducted by in-depth semi-structured interviews with several shareholders from industry, research institutions, policy makers and clusters in Slovenia. Surprisingly, we have observed, that in Slovenia, there is practically no strategy focusing on the transition towards bioeconomy, but only few short-term examples of good practice in this field. Although a number of research projects have been conducted in this sector, and considering very low availability of investments in this field, an underdeveloped market and low awareness-level, there are only few biobased products avaiable on the Slovene market. The potential of clustering has thus become been underexploited.
Vsi ljudje se pogajamo, pa naj bo to na zavedni ali nezavedni ravni. Pogajati se začnemo že kot otroci. Takrat so najpogostejše teme pogajanj o tem, kaj bomo jedli, oblekli, kam bomo šli, kaj bomo naredili in kaj ne. Kot najstniki se s starši zopet pogajamo na primer o tem, kako dolgo bomo lahko ostali zunaj. Kadar se udeležimo kakšnih tržnic, sejmov, imamo prav tako možnost, da se na primer pogajamo o nižji ceni. S pogajanji se srečujemo na vsakem koraku. Nekateri pogosteje, drugi malo manj. Pogajamo se lahko v prostem času ali v službi. Nekateri se s pogajanji ukvarjajo poklicno. To najpogosteje zasledimo v poslovnem svetu. Da dosežemo uspešen izid pogajanj, moramo imeti o tem nekaj znanja. Zelo dobro moramo poznati vse stopnje pogajanj in vedeti, kaj moramo znotraj posamezne stopnje storiti. Ker imajo pogajalci sami velik vpliv na končni izid pogajanj, je potrebno vedeti, kako se med pogajanji obnašati in kakšne lastnosti, osebnostne značilnosti naj imajo pogajalci. V primeru, da se soočamo z mednarodnimi pogajanji, je potrebno podrobno proučiti in poznati kulturo nasprotne strani. V tem magistrskem delu, ki je sestavljen iz dveh delov, se bom osredotočila predvsem na poslovna pogajanja na Češkem. Prvi del je teoretičen, drugi del pa empiričen, kamor bom vključila intervju, ki ga bom izvedla z zaposlenim v podjetju TAB d.d. ; All human beings are negotiating, whether it is on the conscious or unconscious level. Negotiating begins already in the childhood. At that time, the most common subjects of negotiation are about what we eat, wear, where to go, what to do and not to do. Teenagers negotiate with their parents again, for example, about how long they can stay out. When we attend some markets, fairs, we also have the opportunity to, for example, negotiate for a lower price. We are faced with negotiating at every turn. Some people more frequently, the others slightly less. Negotiating can take place in the leisure time or at work. Some people are professionally engaged in negotiations, which is most commonly the case in the business world. To achieve a successful outcome of negotiations, we need to have some knowledge about negotiating. We must be very familiar with all stages of the negotiations and know what we need to do within each stage. As negotiators themselves have a big influence on the final outcome of the negotiations, it is necessary to know how to behave during negotiations and what qualities, personality characteristics negotiators ought to have. In the event that we are faced with international negotiations, it is necessary to examine in detail and know the culture of the other side. In this thesis, which consists of two parts, I will focus primarily on commercial negotiations in the Czech Republic. The first part is theoretical, while the second part is empirical, which will include an interview I have conducted with the employees of the company TAB d.d.
Li Shangyin (813–858), one of the most respected, mysterious, ambiguous and provocative of Chinese poets, lived during the late Tang period, when the glorious Tang dynasty was beginning to decline. It was a time of social riots, political division and painful general insecurity. Li Shangyin is famous as a highly original and committed poet who developed a unique style full of vague allusions and unusual images derived from the literary past (the traditional canon, myths and legends) as well as from nature and personal experience. The second important feature of his poetry is a mysteriousness which finally leads to ambiguity. Ambiguity plays an essential role in most of his renowned poems, and he uses it to superbly connect present and past, reality and fantasy, and history and mythology. Thus, ambiguity and obscurity, respectively, often engender different interpretations among Chinese critics. These interpretations reflect the poems' imaginative qualities, hypotheses and contradictions. Since each interpretive direction emphasizes but a single aspect of the poet's character, it is more fitting to understand his ambiguous poems in symbolic terms. Such understanding entails that the meaning of the poem is not limited to one interpretation; rather, the poem's poetic landscape opens itself up to various interpretations.Li Shangyin is actually most popular for his melancholic love poetry that reveals his ambiguous attitude to love. In this poetry, love is shrouded in a secret message. On the one hand, we can sense his moral disapproval of a secret but hopeless love; on the other, we can sense his passion. This leads to a paradox: the pleasing temptations of an illicit romance also exact a high price. In these love poems Li investigates various aspects of the worlds of passion which stoke in him feelings of rapture, satisfaction, joy and hope as well as feelings of doubt, frustration, despair and even thoughts of death. ; Li Shangyin (813–858), eden najbolj občudovanih, skrivnostnih, dvoumnih in provokativnih kitajskih pesnikov, je živel v poznem Tangu (9. stoletje), v obdobju zatona nekdaj veličastne dinastije Tang, ki so ga zaznamovali družbeni nemiri, politična razklanost in mučna vsesplošna negotovost. Slovi kot nadvse izviren in angažiran pesnik, ki je razvil svojski slog, nabit z nejasnimi, težko razumljivimi aluzijami in nenavadnimi podobami, ki jih je črpal iz literarne preteklosti, tj. iz tradicionalnega kanona, mitov in legend, ter iz narave in lastnih izkušenj. Druga značilnost njegove poezije je skrivnostnost, ki nazadnje vodi v dvoumnost. Ta igra osrednjo vlogo v večini njegovih pesmi. V njih mojstrsko povezuje sedanjost s preteklostjo, resnično z namišljenim in zgodovinsko z mitološkim. In prav ta dvoumnost oz. nejasnost pogosto poraja njihove različne, na domišljiji, domnevah in protislovjih temelječe interpretacije posameznih razlagalcev. Ker vsaka poudarja zgolj eno plat pesnikovega značaja, je bolj primerno tisto razumevanje Lijevih dvoumnih pesmi, ki temelji na simbolni ravni, ko pesem sočasno pomeni več kot le eno stvar oz. ko razširi in odpre svojo pomensko pokrajino različnim razlagam.Li Shangyin je pravzaprav najbolj znan po svoji melanholični ljubezenski poeziji, ki razkriva njegov dvoumen odnos do ljubezni, zavit v skrivno sporočilo. Na eni strani je mogoče čutiti njegovo moralno neodobravanje skrivne, vroče, a brezupne ljubezni, na drugi pa njegovo strastno poželenje, kar vodi v medsebojno napetost obeh nasprotnih vidikov, v paradoks. To pomeni, da privlačnost prepovedane ljubezni zahteva visoko ceno. To so pesmi, v katerih Li proučuje različne plati svetov strasti, ki sprožajo v njem tako občutke ljubezenske vzhičenosti, zadovoljstva, radosti in upanja kot tudi občutke dvoma, razočaranja, obupa in celo misli na smrt.
Spanje je ena izmed osnovnih življenjskih potreb vsakega posameznika. Kako dragoceno je spanje, po katerem se zbudimo spočiti in naspani, pa se pogosto zavemo šele takrat, ko spanca ni več. Ker v postelji preživimo tretjino svojega časa, je zelo pomembno, da ta čas preživimo oziroma prespimo kakovostno. Ponudba ležišč v Sloveniji presega povpraševanje. Posamezniki imajo na razpolago veliko izbirno območje, a ker je konkurenca med ponudniki vsak dan ostrejša, se nam je pojavilo vprašanje, kako se posameznik odloči za nakup določenega ležišča. Se odloča na podlagi blagovne znamke, cene, garancije, preizkusa, naravnih materialov ali zgolj na podlagi oglasov, priporočil prijateljev in znancev, prodajnega osebja ali prodajnega mesta? To je vprašanje, ki smo ga želeli raziskati in prikazati ključne dejavnike procesa odločanja, ki vplivajo na posameznika in ga privedejo do odločitve za nakup oz. nenakup ležišča. Teoretični del magistrskega dela je predstavljen v drugem poglavju. S pomočjo izbranega gradiva s področja problematike na področju nakupnega vedenja porabnikov smo opredelili kulturne, družbene, osebne in psihološke dejavnike nakupnega vedenja. Predstavili smo proces odločanja pri nakupu ležišča ter dejavnike, ki vplivajo nanj, ter opredelili stopnje procesa odločanja. V tretjem in četrtem poglavju smo predstavili trg ležišč v Sloveniji in ključne dejavnike procesa odločanja pri nakupu ležišča. V drugem delu magistrskega dela predstavljamo raziskavo ključnih dejavnikov procesa odločanja pri nakupu ležišča in njihovo pomembnost. Ugotovili smo, da so osebe, vključene v raziskavo, izrazito racionalne. Na njih ne vpliva samo ena informacija, en oglas, ampak več dejavnikov. Ključni dejavniki, ki vplivajo na proces odločanju pri nakupu ležišča, na podlagi rezultatov raziskave, so: priporočila prijateljev in znancev kot glavni viri informacij, naravni materiali kot glavna značilnost ležišča ter garancija ležišča kot daleč najpomembnejša dodatna storitev pri nakupu ležišča. Podrobnejše ugotovitve in predloge za ponudnike ležišč smo strnili v zaključnem delu magistrskega dela. ; Sleep is one of primary human needs. But we are often not aware of the value of a good night's sleep that leaves us feeling rested until it's gone. Since we spend a third of our lives in bed, it is very important to spend or sleep those years in a quality way. Selection of mattresses in Slovenia exceeds their demand. People have a vast area of selection at their disposal, but since the competition among providers stiffens every day, we asked ourselves how somebody decides to buy a certain mattress. Does he or she decide on the basis of a brand, price, warranty, test, natural materials, or solely on the basis of ads, recommendations of friends and acquaintances, sales personnel, point of sale? This is the issue we wanted to explore and present the key factors in the decision making process, which influence a person and lead him to decide to buy or not to buy a certain mattress. The master's thesis is essentially divided to two parts ; the theoretical and practical part. We can say that appendices represent the third part, because they contain more extensive tables and computer print-outs, which served as the basis for the research part. The theoretical part of the thesis is presented in the second chapter. By means of the selected material in the problem area relating to the purchase behaviour of users, we defined cultural, social, personal and psychological factors of purchase behaviour. We introduced the decision-making process when buying a mattress and the factors influencing it, and defined the levels of the decision-making process. In the third and fourth chapter we present the mattress market in Slovenia and the key factors in the decision making process when buying a mattress. The second part of the thesis presents the research of key factors in the decision-making process when buying a mattress and their significance. We have determined that persons included in the research are distinctly rational. They are not influenced by one single piece of information, one ad, but by several factors. The key factors, which influence the decision-making process when buying a mattress, on the basis of the research results, include: recommendations of friends and acquaintances as the main sources of information, natural materials as the main feature of a mattress, and warranty of mattress as the far most important additional service in the purchase of a mattress. More detailed findings and proposals for providers of mattresses were summed up in the final part of the thesis.
Izgorevanje fosilnih energentov negativno vpliva na naš planet in v veliki meri pripomore k negativnim spremembam našega okolja. Z namenom preprečitve teh sprememb se od devetdesetih let prejšnjega stoletja v svetu, tudi v političnem opredeljevanju, vse bolj krepi zavedanje, da je treba ukrepati in s tem namenom svetovne politike vse več pozornosti posvečajo uvajanju programov, s katerimi bi te spremembe preprečili oziroma jih vsaj omilili. Evropska unija ima pri aktivnostih varovanja okolja vodilno vlogo v svetu. Predvsem pa znotraj unije skrbi za uresničevanje zastavljenih ciljev varstva okolja in državam članicam nalaga obveze za izpolnjevanje skupnih ciljev in dopušča ukrepe, ki naj bi zagotovili izpolnitev zadanih ciljev. S tem namenom dopušča tudi izjeme od načelne prepovedi dodeljevanja državnih pomoči. Le te so dopustne le, če so skladne s pravili, ki opredeljujejo njihovo dodelitev, katera so v izključni pristojnosti Evropske komisije, in uresničujejo cilje skupnega interesa, kar skrb za varstvo okolja zagotovo je. Tako je, dodeljena skladno z enimi od takšnih pravil, to je s smernicami o državni pomoči za varstvo okolja in (energijo) , izjemoma dopustna tudi državna pomoč proizvajalcem, ki proizvajajo električno energijo iz obnovljivih virov, če je predhodno tudi potrjena s strani Evropske komisije. Takšna državna pomoč, je bila leta 2009 z Energetskim zakonom uveljavljena tudi v Republiki Sloveniji, kot podpora za električno energijo, proizvedeno iz obnovljivih virov v okviru podporne sheme. Uveljavitev podporne sheme je bila smiselna in predvsem potrebna z namenom spodbuditi potencialne investitorje k investicijam, ki bodo prispevale k razvoju oziroma povečanju deleža električne energije, proizvedene iz obnovljivih virov, v skupni bruto končni rabi električne energije. Evropska unija je Republiko slovenijo z Direktivo 2009/28/ES Evropskega parlamenta in sveta o spodbujanju uporabe energije iz obnovljivih virov namreč obvezala do leta 2020 doseči 25 odstotni delež energije iz obnovljivih virov v skupni bruto končni rabi energije. Proizvajalci, ki so zgradili oziroma namestili proizvodne naprave za proizvodnjo električne energije iz obnovljivih virov so tako lahko v okviru podporne sheme pridobili podpore, namenjene za pokritje razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva, in prihodki od prodaje te proizvedene električne energije na trgu. Ker so bile vrednosti podpor določene administrativno, na podlagi vrednosti primerljivih investicij pred uveljavitvijo podporne sheme, in v obdobju med leti 2010 in 2012 niso bile usklajene z razmerami enakih investicij posameznih tehnologij na trgu (katerih cene so se bolj ali manj prepolovile), so v mnogih primerih proizvajalcem dodeljene podpore, za katere se izkazuje, da niso sorazmerne in presegajo dopusten obseg državne pomoči opredeljen tako v smernicah o državni pomoči za varstvo okolja in (energijo), kot tudi v nacionalni zakonodaji. V takšnih primerih bi država načeloma morala poseči v že dodeljene državne pomoči, ki se bodo proizvajalcem izplačevale za vso proizvedeno električno energijo v obdobju 15 let od namestitve proizvodne naprave, in jih, skladno z zakonodajnimi določbami, korigirati tako, da bodo služile svojemu namenu, to je pokritju razlike med stroški proizvodnje, vključno z normalnim donosom na vložena sredstva in prihodki od prodaje te energije na trgu. ; The combustion of fossil fuels has a negative impact on the environment and has become a major contributor to negative changes in our environment. To prevent these changes, the awareness that action must be taken has been present from the 1990s onward, including political actions. Global governance, therefore, pays more attention to the introduction of the programmes that prevent or at least mitigate these changes. The European Union has a leading role in the combat against climate changes. The Member States are responsible for meeting common objectives to protect the environment and to implement the measures for the fulfilment of these objectives. In this view, exceptions to the general prohibition on state aid are allowed. These exceptions are allowed only if they are in compliance with the rules that determine their allocation and falling within the exclusive jurisdiction of the European Commission, as well as if they meet the common targets related to environmental protection. In lines with one of these rules, Guidelines on State aid for environmental protection and energy, a state aid for the production of electricity from renewable sources is permitted. This state aid must be previously approved by the European Commission. By implementing the Energy Act in 2009, Slovenia has established such state aid as a support for the production of electricity from renewable energy sources within the frame of the support scheme. The introduction of the support scheme was a sensible and above all the necessary solution to encourage investors for investments that will contribute to the development and to increasing the share of renewable electricity in the gross final electricity consumption. By the Directive 2009/28/EC of the European Parliament and of the Council on the promotion of the use of energy from renewable sources Slovenia become committed to achieve a 25 percent share of energy produced from renewable sources by 2020 in the gross final energy consumption. Producers who built or installed the facilities for the production of electricity from the renewable sources received the support within the support scheme ; the support was intended to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market. These supports were determined administratively on the basis of comparable investments before the support scheme was implemented ; in the period between 2010 and 2012 were not in compliance with the requirements for comparable investments in the market (prices of these investments were more or less halved). Due to that, many producers were granted the supports, which are not proportional and exceed the admissible amount of state aid determined by the Guidelines on State aid for environmental protection and energy, and national legislation. In such cases, the state should intervene in already granted supports, which are to be paid to producers for the produced electricity over the period of 15 years from the installation of the production facility. In accordance with the legislation, supports should be amend in a way to serve their purpose, that is to cover the difference between the production costs, including a normal return on assets, and the revenues from the sale of electricity in the market.
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.
