Suchergebnisse

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.

Ko slišimo za pojem korupcija, takoj pomislimo na zlorabo javne službe za doseganje lastnih koristi. Posamezniki in podjetja podkupujejo administrativne uslužbence, da le-ti uredijo zadeve, ki morajo biti rešene. Gre torej za izsiljevanje rent od gospodarskih udeležencev in posledično od ekonomije same izključno za zasebne koristi politikov in uradnikov. Tovrsten pristop k obravnavanju pojava je v zadnjih letih začrtal popolnoma novo smer analiziranja in merjenja korupcije. Korupcija se predstavi v popolnoma novi podobi, v kateri posamezniki, skupine oziroma podjetja vplivajo na formulacijo zakonov, ali celo spreobračajo že oblikovana pravila igre, da bi si s tem zagotovili pomembne ugodnosti. Korupcija je in vedno bo obstajala v svetu, edina razlika je v tem, da se z razvojem družb spreminja, prevzema bolj prefinjene oblike, zaradi katerih jo je težje odkrivati in preprečevati. Vse bolj razsežne in destruktivne posledice, ki jih ima korupcija na gospodarsko rast in družbeno stabilnost, nujno zahtevajo praktične strategije omejevanja korupcije. Problem korupcije se ne omejuje na določeno regijo, kajti z njenimi grožnjami se ubadajo tako razvite države kot tudi države v razvoju in tranzitne države. V postsocialističnih državah so sočasni procesi razvijanja tržne ekonomije, oblikovanja novih političnih in socialnih institucij ter prerazporejanje družbene lastnine ustvarili rodna tla za pojav korupcije. Zaradi kompleksnosti fenomena in predvsem zaradi vse večjega zavedanja, da vzroki za prevzem države presegajo golo neučinkovitost in šibkost državne uprave, je potrebno za razumevanje in odpravljanje state capture razsvetliti problem širših strukturalnih povezav, kot so interna organizacija političnega sistema, odnosi in zveze med ključnimi državnimi institucijami, interakcije med podjetji in državo ter povezave med državo in civilno družbo. ; When we think about corruption, an image quickly comes to mind of abuse of public office for private gains. Individuals and firms are bribing bureaucrats to »get things done«. Behind this view lies an understanding of the state extracting rents from the economy for the exclusive benefit of politicians and bureaucrats. Such an aprroach has had a powerful impact on the way corruption has been analyzed and measured in recent years. Corruption has taken on a new image – that of individuals, groups, or firms manipulating policy formation and even shaping the emerging rules of the game to their own, very substantional advantage. Corruption has always existed across the world and it will never disappear, the difference is that has become more sophisticated and thus more difficult and costly to detect. With the increasing recognition across the globe of the damaging effects of corruption on economic growth and social stability, the demand for practical strategies to reduce corruption has grown dramatically. The problem is not confined to any particular region, and developed, developing and transition countries alike are confronting these challenges. In postcommunist states the simultaneous processes of developing a market economy, designing new political and social institutions and redistributing social assets have created fertile ground for corruption. With regard to complexity of phenomena and with increasing recognition that the roots of state capture extend far beyond weaknesses in the capacity of government, we need to be aware of factors underlying the persistence of corruption that is broader structural relationships, including the internal organization of the political system, relationships among core state institutions, the interactions between the state and firms, and the relationship between the sate and civil society.

Namen magistrskega dela je razumeti razlike med epidemiološko uspešnostjo ukrepov za zajezitev Covid-19 v različnih državah in ugotoviti nabor dejavnikov, ki pojasnijo te razlike. Zato smo razvili ogrodje za analizo uspešnosti ukrepov, ki sloni na primerjalni analizi opazovanih epidemioloških podatkov. Uporabili smo ga za enostavno primerjavo podatkov v 133 državah z vseh celin, med katerimi je 41 evropskih držav. Nadalje smo predstavili rezultate podrobne primerjave epidemioloških ukrepov v enajstih evropskih državah izbranih na osnovi različnih evropskih socialnih modelov. Našo raziskavo smo izvedli s pomočjo Spearmanove korelacijske analize nad dejavniki, ki vplivajo na epidemiološko uspešnost ukrepov (število umrlih in okuženih s Covid-19, število ukrepov, uspešnost glede na gostoto prebivalstva idr.). Za končno analizo posameznih sprejetih epidemioloških ukrepov smo nato uporabili še izračune njihovih vplivov na trende uspešnosti po zastavljeni petstopenjski lestvici. V raziskavi ugotavljamo, da pri uspešnosti vladnih epidemioloških ukrepov igra pomembno vlogo zaupanje državljanov v javne institucije. Posledično so v državah z visokim zaupanjem pogosto zelo uspešni že preventivni (epidemiološki) ukrepi. Na našem naboru podatkov ugotavljamo tudi, da epidemiološka uspešnost ni odvisna od gostote prebivalstva in števila sprejetih epidemioloških ukrepov v državi. Potrdimo lahko, da epidemiološki ukrepi niso vsi enako uspešni in da so enaki ukrepi bolj uspešni v državah z višjim zaupanjem v javne institucije. Odločevalcem je tako na voljo orodje za analizo sprejetih epidemioloških ukrepov, ki jih lahko nato enostavno primerjajo glede na predstavnike sorodnega evropskega socialnega modela. Izdelano orodje ponuja dejavnike, na katere morajo biti pozorni, da bi srednjeročno povečali zaupanje v javne institucije ter tako še izboljšali uspešnost države pri prebijanju skozi epidemijo tega ali katerega od prihodnjih virusov. Državljanom pa raziskava ponuja odgovor, kako dobro so se v epidemiji odrezali njihovi odločevalci in ali so opravičili njihovo zaupanje. ; The purpose of this Master's thesis is to understand the differences in the epidemiological success of the measures for mitigating the Covid-19 epidemics in various countries and identify factors that explain the differences. To this end, we design a framework for the analysis of the government interventions' success from epidemiological data. The analysis is based on a basic comparison of the epidemiological data from 133 countries worldwide, including 41 European countries. We also perform a more advanced, detailed comparison of data on government interventions in eleven European countries selected with resect to different European social models. Our research was conducted using Spearman's correlation analysis using the factors influencing the epidemiological success of measures (number of deceased and infected by Covid-19, number of measures, population density, etc.). For the final analysis of the individual adopted government interventions, we have used the calculations of the interventions' impact on the trends of epidemiological performance using a predefined five-level scale. The research finds that the trust of the people towards their public, governmental institutions has a very large impact on the success of the governments' interventions. Consequently, in all the countries with high trust, simple preventive measures show high rates of success. Our analysis also shows that the success of the epidemiological measures does not depend nor is connected on the density of population nor the number of interventions in a country. We can finally confirm that not all measures are equally successful and that the same measures are more successful in countries with a higher trust in public institutions. The Master thesis gives the decision-makers a tool they can use to analyze their epidemiological interventions and simply compare them with the suitable representative from the European social models. The developed tool identifies elements that must be taken into account to increase the trust of the people to the public institutions in the medium term, and hence help improve the country's performance to overcome the epidemic of this or any other new viruses that may appear in the future. To the citizens, the tool offers an answer on how well the decision-makers in their country performed and whether they have justified their trust.

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 pričujoči raziskavi smo preučili strukturo, dejavnike in posledice politične kulture in državljanske participacije v postjugoslovanskih družbah. Uporabljenih je bilo več virov kvantitativnih podatkov, med drugim raziskava 2.178 študentov družboslovja v osmih postjugoslovanskih entitetah (M starost = 19,8 leta, SD = 1,89) ; reprezentativni vzorci Evropske raziskave vrednot (2008) ; pretekli valovi Svetovne raziskave vrednot (1995/8) in podatki raziskave jugoslovanske mladine (Jupio, 1986). Analiza na agregatni ravni je pokazala, da so v socioekonomsko manj razvitih okoljih (Kosovo, BiH in NJR Makedonija) v večji meri prisotni elementi podložniške politične kulture (Almond in Verba, 1963), v okviru katere so se kot ključni elementi na individualni ravni izkazali avtoritarnost, splošni tradicionalizem, tradicionalni pogled na spolne vloge in nacionalizem. Medentitetne razlike na merah ekonomske kulture (ekonomski egalitarizem in državni paternalizem) so povečini majhne in statistično neznačilne, saj vse entitete na obeh indikatorjih dosegajo visoke povprečne vrednosti. V skladu s predvidevanji dopolnjene modernizacijske teorije je demokratična politična kultura bolj koherentna v socioekonomsko bolj razvitih postjugoslovanskih državah, v nasprotju s teorijo pa manj razvite države dosegajo višje povprečne ravni državljanske participacije. Starost in socioekonomski status sta se izkazala za najmočnejša sociodemografska dejavnika politične kulture in državljanske participacije. Višje stopnje učinkovite demokracije (Inglehart in Welzel, 2007) dosegajo socioekonomsko bolj razvite države, ki izkazujejo tudi najvišje stopnje demokratične politične kulture. Longitudinalna analiza ni pokazala enotne smeri političnokulturnih sprememb ; slednje so v zadnjih dveh desetletjih bile v smeri večanja tako demokratičnih kot tudi nekaterih podložniških orientacij (npr. avtoritarnosti). Avtorji sklenejo, da proces demokratične konsolidacije, tako političnokulturne kot tudi institucionalne, v večini postjugoslovanskih družb še ni končan. Na koncu so predstavljene implikacije raziskave. ; The present study examined structures, determinants and consequences of political culture and citizen participation in post-Yugoslav societies. Several empirical data sources were employed, among others a survey of 2,178 social science students in eight post-Yugoslav entities (M age = 19.8 years, SD = 1.89) ; representative samples from European Values Study (2008), earlier waves of World Values Survey (1995/8) and a study of Yugoslav youth Jupio carried out in 1985. The aggregate level results indicated that socio-economically less developed entities (Kosovo, BiH, and FYR Macedonia) scored higher on subject political culture (Almond and Verba, 1963), which was at the individual level found to be characterized by its four core components: authoritarianism, general traditionalism, traditional gender roles attitudes, and nationalism. Between-country differences on measures of economic cultural orientations (economic egalitarianism and state paternalism) were largely minor or insignificant, since all entities scored high on both measures. As predicted by revised modernization theory democratic political culture was found to be more coherent in socioeconomically more developed post-Yugoslav countries. Inconsistent with modernization approach results demonstrated higher levels of citizen participation in less well-off countries. Age and socioeconomic status proved to be the most potent sociodemographic predictors of political culture and citizen participation. Finally, democracy was found to be more effective (Inglehart and Welzel, 2007) in socioeconomically more developed countries, which also scored highest on measures of democratic political culture. Longitudinal analysis did not uniformly confirm substantive political culture changes with changes in the last two decades taking place in both democratic as well as authoritarian direction. Authors conclude that the process of democratic consolidation, both political-cultural as well as institutional, is far from over in the majority of post-Yugoslav entities. Implications of the results are discussed.

Konflikti so del našega vsakdana, so nujni in neizogibni. V literaturi najdemo različne definicije samega konflikta. Iršič (2010) konflikt pojmuje kot stanje nasprotujočih si teženj v nekem sistemu, tako v posamezniku, kot med osebami znotraj določene skupnosti oziroma prostora, ali med skupinami, ki so del večje skupnosti ali delujejo na področju, kjer se križajo interesi. Kljub negativnemu prizvoku pa ima konflikt tudi številne pozitivne učinke. Medtem, ko so posledice nerazrešenih konfliktov večinoma negativne. Poznamo več vrst konfliktov. Medosebni oziroma interpersonalni konflikti so sestavni del vsake šole in se pojavljajo med vsemi udeleženci v šoli. Ljudje se na konflikte različno odzivamo, prav tako jih na različne načine razrešujemo. V novejši literaturi najdemo tri postopke reševanja konfliktov. Cohen (2012) govori o pogajanju, mediaciji in arbitraži. V sami diplomski nalogi nas je podrobneje zanimala mediacija oziroma vrstniška mediacija, ki je v zborniku Kazen v šoli (2010) opisana kot proces, v katerem sta udeležena vsaj dva učenca/dijaka, med katerima je prišlo do nesoglasja, konflikta, spora. Oba morata biti pripravljena nastalo situacijo razrešiti na miren, strpen, produktiven način, ki lahko pripelje do konkretne, prostovoljne in dogovorno dosežene rešitve. Pri tem jima pomaga tretji, nevtralni vrstnik, ki z različnimi tehnikami, veščinami in znanji učencema/dijakoma v konfliktu pomaga pri razlagi različnih pogledov, izražanju želja in potreb, da bi poiskala najboljšo med možnimi rešitvami. Nevtralni osebi, ki sodeluje v procesu mediacije rečemo mediator. Čeprav vrstniška mediacija temelji na tem, da vrstniki sami razrešujejo medsebojne konflikte, sta še vedno potrebna podpora in nadzor odrasle osebe, v tem primeru koordinatorja. Zanimalo nas je, kako vrstniška mediacija deluje v praksi na izbranih osnovnih šolah ter kako učinkovita je kot strategija reševanja konfliktov med učenci. S pomočjo analize intervjujev smo predstavili pozitivne učinke vrstniške mediacije ter njeno uporabnost in učinkovitost na izbranih osnovnih šolah skozi oči vrstniških mediatorjev. ; Conflicts are a part of our daily routine, necessary and inevitable. Literature states different definitions of conflict. Iršič (2010) regards conflict as a state of contradictory views in a system, in an individual, as well as among people inside a certain community or space, or among groups, which are part of a larger society or work on different fields with cross interests. Despite the hint of negativity, conflict has several beneficial effects. However, the consequences of unsolved conflicts remain negative. Several forms of conflicts are known – mutual or interpersonal conflicts are a basic part of every school and emerge among all attendees. People react differently to conflicts, as well as their solutions. In recent literature three possibilities of conflict solution are mentioned. Cohen (2012) talks about negotiation, mediation and arbitrage. The main focus of our thesis is mediation or peer mediation, described in miscellany Punishment in school (2010) as a process in which at least two pupils, having a conflict, dispute or difference, participate. Both have agreed on solving the situation on a calm, tolerant and productive way, which can lead to a concrete, voluntary and consensus solution. A third, neutral peer, with different techniques, skills and knowledge, helps the pupils in dispute by interpreting different perspectives and expressing wishes or needs, in order to find the best possible solution. A neutral person, involved in the process of mediation is called a mediator. Although peer mediation is based on teenagers solving mutual conflicts on their own, a support of an adult is still needed – in this case a coordinator. Our interest was how peer mediation works in practice on chosen primary schools and how effective it is as a strategy of teenage conflict solving. With interview analysis the positive effects of peer mediation and its applicability and efficacy were presented on chosen primary schools through the perspective of a peer mediator.