Suchergebnisse

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.

Namen tega magistrskega dela je raziskati, kaj se dogaja z moderno nacionalno državo in konceptom suverenosti in samoodločbe. V svetu in v Evropi je danes vse več narodov, ki si želijo samostojnosti oziroma odcepitve bodisi od držav, v katerih živijo, bodisi od naddržav, katerim pripadajo. Najbolj aktualen primer je izstop Združenega kraljestva Velike Britanije in Severne Irske iz Evropske unije (EU) (brexit ). To bo prvi izstop iz EU, saj do uvedbe Lizbonske pogodbe leta 2009 možnost izstopa države članice iz EU ni bila nikjer jasno urejena. Po uvedbi izstopne klavzule pa ni več nobenega dvoma, ali je izstop iz EU mogoč ali ne. Zato magistrsko delo podrobno analizira, kaj bo prinesla sprožitev člena 50 Pogodbe o Evropski uniji (PEU) in razčleni postopek izstopa Združenega kraljestva iz EU. Osredotoči se na bodoče odnose med Združenim kraljestvom in EU ter predstavi različne možne oblike sodelovanja med Združenim kraljestvom in EU po izstopu ; razišče vpliv referenduma o neodvisnosti na odnose in razmerja med različnimi skupnostmi in narodi znotraj Združenega kraljestva ; prihodnost Združenega kraljestva kot zvezne države in ponovna prizadevanja Škotov za državnost in neodvisnost ter morebitno združitev Severne Irske z južno sosedo Irsko. Vleče vzporednice med "osamosvajanjem" Britanije, odcepitvijo Slovenije od bivše Socialistične federativne republike Jugoslavije , odhodom danske avtonomne pokrajine Grenlandije iz EU ter primerja njihove izkušnje in uporabo pravice do samoodločbe. Delo torej obravnava eno izmed trenutno najbolj aktualnih tem na svetovni ravni, ki bo nedvomno vplivala na usodo in razvoj številnih narodov. ; The purpose of my master's thesis is to examine what is happening with the modern national state and the concept of sovereignty and self-determination. In Europe, and globally, there is an historic trend of nations seeking independence or secession, either from the states in which they live, or from the "super-states" of which they are part of. The most recent example is the exit of the United Kingdom of Great Britain and Northern Ireland from the European Union (brexit ). This will be the first exit from the EU, since the launch of the Treaty of Lisbon in 2009 and will set out clear direction on how a member state can leave the EU. After the introduction of the exit clause, a route to exit EU was made available to member states who wanted to reconsider their membership. This master's thesis will take a closer look at the consequences of triggering Article 50 of the Treaty on European Union (TEU) and the process through which the UK will pursue its withdrawal from the EU. It will focus on future relations between the UK and the EU and present various possible forms of cooperation between the UK and the EU after the exit. Master's thesis will also present an argumentation-based approach to assess the Brexit's impact on the nations leaving in the UK ; the future of the UK as a federal state, and the Scottish re-efforts for statehood and independence and the possible unification of Northern Ireland with its southern neighbour Ireland. Last but not least, will identify parallels between Britain's "independence" and the secession of Slovenia from the former Socialist Federal Republic of Yugoslavia and the departure of the Danish autonomous province of Greenland from the EU. By comparing their use of the right to self-determination, we will see whether Britain can learn anything from Greenland and Slovenia. The master's thesis therefore focuses on dealing with one of the most important issues of our time which will impact development of many nations.

POVZETEK Prvi del magistrske naloge zajema razlago ustavnih ureditev treh držav, Združenih držav Amerike, Francije in Slovenije, ter instrumente in institucije, podobne slovenski interpelaciji. Ustavne ureditve so vključene zaradi razumevanja razmerja med parlamentom in vlado, saj to igra ključno vlogo pri sprožitvi procesa interpelacije ter pri postavljanju poslanskih vprašanj. Interpelacija po slovenski ureditvi pomeni formalno vloženo pisno vprašanje skupine deset ali več poslancev z namenom, da bi odstavili bodisi ministra ali vlado. Interpelacija je orodje opozicije, da izpostavi trenutno oblast in jo postavi v položaj, kjer se mora javno zagovarjati. V ta kontekst so postavljeni primeri interpelacije v Sloveniji, ker so primer dejanskega nadzora parlamenta nad delovanjem vlade. Interpelacij se je v naši 26 let stari državi zgodilo kar nekaj, za magistrsko delo smo izbrali obdobje devete vlade Republike Slovenije, ki jo je vodil Borut Pahor. V času od novembra 2008 do februarja 2012 so se zgodile štiri interpelacije, ki so dober primer tega, kako je delovalo določeno ministrstvo v tistem obdobju, kakšen je bil sproten pritisk parlamenta na vlado in stališče opozicije do takratne oblasti. Z najprej opisanim razmerjem med parlamentom in vlado ter s primerjavo z drugimi državami smo pojasnili razmerje v slovenski ureditvi, nato pa s primeri interpelacije prikazali, kako to razmerje deluje v praksi. ; ABSTRACT The first part of the thesis consists of the overview of constitutional orders from three states: United States of America, France and Slovenia with the instruments and institutions similar to Slovenian interpellation. Constitutional orders are included because of the easier understanding of relationship between the Parliament and Government, which is crucial for the initiation of the interpellation process and for asking the parliamentary questions. Under the Slovenian constitution interpellation means a formal written question handed in by a group of ten or more members of the parliament with the intent to remove the minister or the government from its position. Interpellation is the instrument of the opposition, to call the coalition in question. In this context we have included the actual cases of interpellation in Slovenia, because they represent the control of Parliament above the work of Government. In our 26 years old country, there has been a significant number of interpellations, and the selected period is the ninth Government of Republic of Slovenia, which was under a leadership of Borut Pahor. In this precise time, from November 2008 to February 2012, four interpellations were processed, which show a good example of how a specific Ministry worked at the time, and what was the consistent pressure of Parliament on the Government, and the position of opposition towards the leadership at that time. With firstly described correlation between Parliament and Government and with the comparison with other countries, we have explained a relationship in Slovenian constitutional order, and afterwards I have presented how this relationship practically works with the cases of interpellations.

V magistrskem delu smo raziskali dejavnike poslovnih pogajanj med partnerji iz Slovenije v odnosu s partnerji iz držav razpadle Jugoslavije. Opisani so dejavniki in karakteristike poslovnih pogajanj v splošnem pomenu, kot tudi vpliv dejavnikov kulture, ki se odražajo v sklopu mednarodnih poslovnih odnosov in pogajanj. Kulturna dejstva so temelj, na katerem slonijo poslovni odnosi, kadar se v procesu srečujejo poslovni partnerji iz različnih držav, kar pomeni, da moramo biti pozorni na razlike v komunikacijskem procesu, spoštovanju tuje kulture in njihovih navad, ponekod celo religije. Razlike med našimi in tujimi dejavniki kulture, oz. vsaj poznavanje in spoštovanje le-teh, so ključ za graditev in ohranjanje dolgoročnih poslovnih odnosov. Razlike so pravzaprav prisotne povsod, ne le na globalni ravni poslovanja, najdemo jih že tudi na lokalni ravni, saj so si podjetja, njihove usmeritve in cilji, drugačni. Potrebno se je prilagoditi drugim, če želimo doseči nekaj, kar nam predstavlja korist. Soočanje in osvajanje medkulturnih razlik nam pomaga pri razumevanju medkulturnih dimenzij, pri čemer se je potrebno zavedati, da se bomo tega učili skozi celotno življenje. Kultura je namreč širok spekter pojmov, družbenih norm in vrednot, da bi jih lahko popolnoma prevzeli in se z njimi popolnoma poistovetili. V magistrskem delu so zaradi tega razloga predstavljeni le določeni dejavniki in definicije. Teoretični del ob definicijah in opredelitvah poslovnih pogajanj in mednarodnih pogajanj vsebuje še predstavitev držav nekdanje Jugoslavije, v raziskovalnem delu pa smo povzeli še dejanske izkušnje respondentov poglobljenega intervjuja, ter pridobili pomembne informacije in smernice, ki bodo koristno predstavljene za druge poslovneže, ki že aktivno sodelujejo ali pa imajo namen v prihodnosti sodelovati s poslovnimi partnerji v raziskovani regiji. V sklepnem delu so povzete glavne ugotovitve, in sicer lahko zapišemo, da je za uspešna poslovna pogajanja z državami, ki so nekoč sestavljale mogočno Jugoslavijo, potrebno poznavanje oz. bolje rečeno spoštovanje njihove religije, ki je ponekod zelo izrazita, dejavnik, ki pa zagotavlja pristne in dolgoročne odnose z njimi, pa je faktor človečnosti. Odnosi namreč temeljijo na poznavanju ljudi na osebni in poslovni ravni, ki ju je potrebno usklajeno vzdrževati (tudi v času, kadar nismo v proaktivnem sodelovanju s partnerjem, je potrebno ohranjanje odnosa v obliki osebnega stika in poslovnih daril). Prav tako smo ugotovili tudi, da se način pogajanj iz držav nekdanje Jugoslavije ne razlikuje več močno od evropskega, saj aktivno stremijo evropskim standardom. ; In this work, we examined the factors of business negotiations between partners from Slovenia in relation to partners that came from the stats of former Yugoslavija. The factors and characteristics of business negotiations in the general sense are described, as well as the influence of cultural factors, which are reflected in the framework of international business relations and negotiations. Cultural facts are the foundation upon which business relations are based, when business partners from different countries meet in the process, and that means that we must pay attention to the differences in the communication process, respect for foreign culture and their habits, and sometimes even religion. Differences between our and foreign factors of culture, at least knowing and respecting them, are the key to building and maintaining long-term business relationships. The differences are actually present everywhere, not only at the global level of business, but also at the local level, as companies, their policies and goals are different. It is necessary to adapt to others if we are to achieve something that benefits us. Facing and conquering intercultural differences helps us to understand intercultural dimensions, and we must be aware that we will learn this throughout our lives. Culture is a wide range of concepts, social norms and values, so that they can be completely taken over and fully identified with them. For this reason, in this work only certain factors and definitions are presented. Theoretical part of this work contains the definitions of negotiations and the international negotiations. There is also the presentation of countries that form ex Yugoslavija, while while in the empirical part of this work we summarized the actual experiences of the employees, that have been conducted in the in-depth interview, and obtained important information and guidelines that will be usefully presented to other business people who are already actively involved or have the intention to cooperate with business partners in the research region in the future. The concluding part summarizes the main findings. We can say, that for successful negotiation in the countries of former Yugoslavija, you need to know ther religion and respect it, and that is the factor that will guarantee long term relationships with them. Most of all, they need you to be a person, a good man. Personal relations are more important than making business, relationships are based on knowledge of people on a personal and business level, which need to be maintained in a coordinated manner (even when we are not in proactive cooperation with a partner, it is necessary to maintain a relationship, to contact or to visit them, to bring them gifts). We can also conclude that the way of negotiations in the countries of the former Yugoslavia does not differ much more strongly than the European one, since they actively strive for European standards.

Živimo v času vedno večjih tehnoloških napredkov, zaradi česar smo vedno bolj povezani s pripadniki drugih držav in kultur. Pogosto lahko v vsakodnevnem življenju opazimo lastnosti ali elemente drugih kultur, ki so se skozi čas zakoreninili v našo kulturo ter s tem pripomogli k prepletanju in tvorbi novih, hibridiziranih, kultur. Kljub vedno večji dostopnosti ter posledičnemu prevzemanju tujih kulturnospecifičnih elementov pa se kulture na določenih področjih med seboj še vedno zelo razlikujejo. Poglavitne razlike se kažejo v dovzetnosti kultur za določene vsebine. Obstaja veliko vsebin, ki jih družba, glede na svojo kulturo, različno dojema. To pogosto privede do težav pri prenosu določenih vsebin iz ene kulture v drugo, zaradi česar se pri premagovanju teh ovir mnogi pogosto poslužujejo uporabe sredstev, kot sta cenzura in lokalizacija. Magistrska naloga obravnava uporabo teh sredstev pri prevajanju besedil kultnih kart iz igre Yu-Gi-Oh! Trading Card Game. Osredinili se bomo na pomen in pogostost pojavljanja cenzure in lokalizacije v angleških in nemških prevodih kart. Igra izhaja z Japonske, zato vsebuje veliko kulturnospecifičnih elementov, ki so pri prenosu vsebine z vzhodnega na zahodni trg bili zamenjani ali popolnoma odstranjeni. Pri prevajanju tovrstnih vsebin ni potrebno le dobro znanje obeh jezikov, temveč je za uspešno lokalizacijo in, posledično, ohranjanje izvorne ideje treba izkazati veliko mero izvirnosti in fleksibilnosti. Z magistrsko nalogo bomo analizirali prevajalske postopke, s pomočjo katerih so pri angleških in nemških prevodih bile prikrite ali spremenjene vsebine iz izvornega besedila kart ter predstavili vpliv teh sprememb, tako na idejo kot tudi sam potek igranja. ; We live in a time of technological advances which makes it seem as if the gap between nations, and cultures is shrinking every day. In everyday life we constantly face traits or elements of foreign cultures which have been imbedded in our own, intertwining different cultures and forming new ones. We call them hybridized cultures. Even though it is getting easier to access other cultures and, consequently, to integrate foreign culture-specific elements into our own, there are certain aspects in which cultures still differ greatly from one another. One of the main differences is the susceptibility of different cultures to certain topics. Society's perception of different discourses varies depending on cultural expectations, which often leads to difficulties with transferring certain topics from one culture to another. This hurdle can often be overcome with censorship or localisation. In this master's thesis we will discuss the use of both these means of text's modification in relation to the translation of card texts in the cult card game Yu-Gi-Oh! Trading Card Game. We will focus on the importance and the extent to which censorship and localisation were used in English and German card translations. Yu-Gi-Oh! Trading Card Game originated in Japan, therefore the game contains a lot of culture-specific elements. During the card game's transition between markets a lot of these elements were either replaced or completely removed from the game. Translating such contents requires not only good knowledge of both languages but also a translator's imagination and flexibility. This master's thesis will analyse different translation strategies used in the English and German card translations to change or eliminate certain elements from the original card texts. We will also analyse how these changes affected the game's original ideas and the way of playing.

Raziskovalno delo se ukvarja z analizo financiranja lokalnih samouprav v Sloveniji in Makedoniji ter njihovo primerjavo. Sistem financiranja lokalnih samouprav je ključni stabilizacijski dejavnik, ki je bistvenega pomena za zagotavljanje učinkovitega sodelovanja državnega in zasebnega sektorja v zvezi z zagotavljanjem nujno potrebnih sredstev državljanom. Bistvenega pomena so lokalne javne dobrine in javne storitve. Sodobna lokalna samouprava bi morala zagotavljati javne službe, kot so oskrba z vodo, elektriko, plinom, telekomunikacijami, zdravstvom, šolstvom, javni prevozi, odvoz smeti ter zagotavljati nadzor in vpliv na te javne službe. Zagotavljala naj bi tudi zdravstvene prostore, stanovanja, predšolske ustanove, osnovne šole, domove za starostnike itd. Da bi lokalne oblasti zadovoljile povpraševanje in želje njihovih občanov, iščejo nove vire financiranja. V raziskovalnem delu smo analizirali lokalne samouprave, njihove prihodke in odhodke, strukturo in vire. Lokalne samouprave v Sloveniji in Makedoniji smo primerjali tudi z ostalimi članicami Evropske unije in na podlagi analize in smo ugotovili, da je Slovenija na področju sistema financiranja lokalne samouprave primerljivejša z članicami Evropske unije kot Makedonija. Na podlagi analize smo ugotovili tudi, ali so lokalne samouprave v obeh državah ustrezno in zadostno financirane. V skladu s predvidenimi pričakovanji je bilo ugotovljeno, da je v obeh državah zelo pomemben vir financiranja obveznih lokalnih nalog občine proračun države. To pomeni, da imajo lokalne samouprave premalo sredstev oziroma, da niso finančno samostojne, saj obseg primerne porabe občin ni skladen z njihovimi lastnimi prihodki. Posledično so potrebne finančne izravnave, ki jih lokalne samouprave prejemajo iz proračuna države. ; The research work deals with the analysis of the financing of local self-governments in Slovenia and Macedonia and their comparison. The system of financing local self-governments is a key stabilizing factor, which is essential for ensuring effective cooperation between the state and the private sector in terms of providing essential resources to citizens. Local public goods and public services are of paramount importance. Modern local self-government should provide public services such as water supply, electricity, public transport, garbage collection, gas, telecommunications, health, education and others, and to ensure control and influence on these public services. It should also provide health facilities, housing, pre-school institutions, primary schools, homes for the elderly, etc. In order for local authorities to meet the demand and wishes of their citizens, they are looking for new sources of financing. In the research paper we analyzed local governments, their revenues and expenditures, their structure and resources. We also compared the local self-governments in Slovenia and Macedonia with other members of the European Union and on the basis of our analysis, and found that Slovenia is more comparable with the members of the European Union, such as Macedonia, in the field of local government funding. Based on the analysis, we also found out whether local governments are adequately and sufficiently financed in both countries. In accordance with the anticipated expectations, it was found that a very important source of financing of mandatory tasks of local municipalities was the state budget, in both countries, which means that the local self-government are not financially independent. The extent of adequate spending by municipalities is not in line with their own revenues, which requires financial balancing that municipalities receive from the state budget.

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.

Danes živimo zelo hiter tempo življenja pri katerem pozabljamo nase in soljudi. Pozabljamo na potencial, ki ga skriva človek. Človek je najbolj prefinjen mehanizem, ki ga poznamo, vendar upravljanja le tega se še da naučiti. Uporabe se lahko naučimo skozi jogo. Joga je zelo širok pojem, zato smo ji posvetili celotno poglavje, kjer je podrobneje razložena. Tudi človeški viri so zelo kompleksna tematika. Vsi tipi organizacij se srečujejo z vprašanjem vodenja ljudi oziroma organizacije človeških virov. Na tem mestu smo videli priložnost povezave dveh kompleksnih tematik, ki sovpadata, saj se organizacije srečujejo z mnogimi vprašanji za katere joga ponuja rešitev. V nalogi na začetku opredelimo človeške vire, kjer obravnavamo neotipljivi kapital, človeka in znanje. Na to se posvetimo razlagi upravljanja s človeškimi viri, ki zajema načrtovanje, zaposlovanje in razvoj zaposlenih. V poglavju investicija v človeške vire predstavimo človeške vire kot kapital podjetja, medosebne odnose, dobro počutje zaposlenih, trajnostni razvoj in politiko podjetja. Tretje poglavje zajema opis joge, njeno psihologijo in filozofijo. Nadaljujemo z zgodovinsko razlago joge in njenih poti ter jogo pripeljemo vse v današnji čas, kjer prestavimo različice joge danes. Joga nam med drugim nudi pet podanih načel, ki so pravilna sprostitev, pravilni telesni položaji, pravilno dihanje, pravilna prehrana, meditacija in pozitivno razmišljanje. Primere prakse joge pa najdemo tudi v organizacijah, te smo podali, zraven opisa koristi joge v organizaciji. Na koncu smo naredili kvalitativno raziskavo s pomočjo intervjuja ter opisali sodelujoče organizacije pri raziskavi, podali smo izvedbo raziskave, predstavili rezultate, preverili hipoteze in zapisali ugotovitve. Investicija v človeške vire se nam zdi danes nujna za uspešno poslovanje organizacije. Investiranje v človeške vire mnoge organizacije še vedno smatrajo kot strošek, vendar na tam mestu lahko uporabimo rek »kdor ne investira, ne profilira«. Strošek ali investicija, se lahko vprašamo pri marsikaterem izdatku. Pomembno si je postaviti prioritete in se zavedati pomembnosti ljudi znotraj organizacije. V kolikor se zavedamo pomembnosti ljudi v organizaciji, bomo izdatek za človeške vire poimenovali investicija brez premisleka. Investicije so lahko različne, vendar mi priporočamo jogo, saj je tako široka in fleksibilna vsebina, ki se jo da aplicirati v katerokoli organizacijo. ; Today we live a very fast life and at this tempo we often forget ourselves and fellow humans. We are forgetting about the potential that lies within each and every one of us. Our body is the most sophisticated mechanism we know, but it's proper management is yet to be learned. Properly using our body can be learned thru yoga. Yoga is a very broad concept, so we have devoted an entire chapter to this topic, where it is explained in more detail. Human resources are also a very complex topic. All types of organizations face the issue of managing people or organizing human resources. At this point, we have seen the opportunity of linking two complex themes that coincide, as organizations are confronted with many issues for which yoga offers a solution. In the beginning of this research we define human resources, where we deal with an intangible capital, man power and knowledge. The next part is devoted to explananing the management of human resources, which covers the planning, employment and development of employees. In the chapter on investment in human resources, we present human resources as capital of a company, interpersonal relations, employee well-being, sustainable development and company policy. The third chapter covers the description of yoga, its psychology and philosophy. We continue with the historical overview of yoga and its paths, and continue to our present time, where we present different types of yoga used today. Yoga, among other things, offers us five principles, which are proper relaxation, proper bodily positions, proper breathing, proper diet, meditation and positive thinking. Examples of yoga practice can also be found in organizations, which we have outlined, besides describing the benefits of yoga in the organization. In the end, we made a thorough research with the help of an interview and described the participating organizations in the survey. We presented the results and data from our research, examined the hypotheses, and recorded the findings. We believe that investment in human resources is necessary for running a successful organization. Investing in human resources is still considered by many organizations as an expense, but in this case we can say no risk no reward. Cost or investment, is a debate in most of expenses. It is important to set priorities and be aware of the importance of people within the organization. If we are aware of the importance of people in the organization, we will call the expenditure for human resources an investment without consideration. Investments may be different, but we recommend yoga, as it is both a wide and flexible content that can be applied to any organization.

Po terorističnih napadih Al Kaide v Združenih državah Amerike septembra 2001 se je dojemanje varnostni in groženj mednarodne skupnosti povsem spremenilo. Varnostni svet Organizacije združenih narodov je že dan po terorističnih napadih sprejel Resolucijo 1368 (2001), ki opredeli napade kot oborožen napad na Združene države Amerike in kot ogrožanje mednarodnega miru in mednarodne varnosti. Nepredvidljivo in spremenjeno varnostno okolje v svetu je zahtevalo takojšen odziv. Mednarodna skupnost kot vir ogrožanja identificira Afganistan. Še isto leto so z mandatom Organizacije združenih narodov vzpostavljene Mednarodne sile za pomoč v Afganistanu, katerih vodenje leta 2003 prevzame zveza Nato. Misijo, ki se je zaključila konec 2014, v letu 2015 nadomesti nebojna svetovalna Misija Odločna podpora in se izvaja še danes. Odziv na sodobne grožnje države rešujejo v medsebojnih zavezništvih ter delovanju v mednarodnih operacijah in misijah. Članstvo Republike Slovenije v zvezi Nato je prineslo obveznost izpolnjevanja zavez, ki so bile podane v pristopnem obdobju ter kasneje članstvu. Kot polnopravna članica poleg tega sodeluje v procesu oblikovanja in izvajanja varnostnih in obrambno političnih smernic. Republika Slovenija svoje obveznosti v Zavezništvu izpolnjuje tudi s sodelovanjem v mednarodnih operacijah in misijah, kot so Nato-vodene mednarodne operacije in misije v Afganistanu, kjer sodeluje od leta 2004. Vloga obveščevalno varnostnih služb pred napotitvijo, v času delovanja ter po zaključku delovanja slovenskih pripadnikov v Nato-vodenih operacijah je izjemno pomembna in ena od najbolj učinkovitih oblik zaščite lastnih sil. Ob upoštevanju omejenih resursov je mednarodno sodelovanje Republike Slovenije ključno pri zagotavljanju tovrstne podpore v Afganistanu. ; After the Al Qaeda terrorist attacks in the United States of America in September 2001, the perception of the security and threats of the international community has completely changed. A day after the terrorist attacks, the United Nations Security Council adopted Resolution 1368 (2001) defining attacks as an armed attack on the United States and as a threat to the international peace and international security. An unpredictable and changed security environment demanded an immediate response in the world. The international community identifies Afghanistan as a source of threat. In the same year, under the United Nations mandate, the International Security Assistance Force in Afghanistan was established and transformed in NATO-led mission in 2003. The mission that concluded at the end of 2014 was replaced today's ongoing by non-combat advisory Resolute Support Mission in the beginning of 2015. When responding to the modern threats countries develops mutual alliances and work together in international operations in missions. With membership in NATO, the Republic of Slovenia assumed responsibility for fulfilling the commitments made during the accession period in later on as a member of Alliance. As an Ally is involved in the process of designing and implementing security and defence policy guidelines. The Republic of Slovenia also fulfils its commitments in the Alliance by participating in international operations on missions such as NATO-led international operations in the mission in Afghanistan, where it has been participating since 2004. The role of intelligence security services before the deployment, during the operation and after the deployment is extremely important and is one of the most effective forms of force protection. Taking into account limited resources, the international cooperation is crucial for the Republic of Slovenia in providing such support in Afghanistan.

V magistrskem delu raziskujemo model in delovanje Slovenske digitalne koalicije (SDK) ter različne poglede deležnikov, ki so vanjo vključeni. V uvodnem delu opišemo strateške dokumente na področju vloge in razvoja informacijsko-komunikacijske tehnologije in informacijske družbe. Na podlagi obstoječih dokumentov in empiričnih podatkov, pridobljenih prek strukturiranih intervjujev, ter po analizi prednosti, slabosti, nevarnosti in izzivov s strani različnih deležnikov ocenimo model in delovanje SDK, v okviru raziskovalnega dela pa je izvedena tudi primerjalna analiza nacionalnih digitalnih koalicij držav članic Evropske unije. Rezultati so pokazali, da je model SDK vzpostavljen po smernicah Evropske komisije, delovanje vzpostavljene SDK pa še ni optimalno in ne izkorišča vseh potencialov delovanja. ; The Master's thesis analyses the model and the functioning of the Slovenian digital coalition (SDK) and the different views of the stakeholders who are part of it. The introduction presents the strategic documents regarding the role and the development of information-communications technology and information society. Based on the current documents, the empirical data we collected through structured interviews and the analysis of the advantages, the disadvantages, the risks and the challenges faced by different stakeholders we evaluate the SDK model and its functioning ; moreover, the research also includes a comparative analysis of national digital coalitions in European Union member states. The results show that the SDK model has been developed in accordance with the guidelines of the European Commission, while its functioning has not yet reached the optimal level and does not fully take advantage of all its potential.

Avtor v članku opredeli štiri faze razvoja prebivalstva v mestu Maribor. Hitri rasti števila prebivalstva v 60. letih 20. stoletja je sledila stagnacija v 80. letih in nato depopulacija v 90. letih in po letu 2000. V primerjavi z drugimi večjimi mesti v Sloveniji je bila depopulacija najbolj intenzivna prav v Mariboru (med letoma 1981 in 2008 se je število prebivalcev zmanjšalo za okoli 12 %). Naravni prirast je v mestu konstantno negativen vse od leta 1985 dalje, selitveni prirast pa je bil negativen med letoma 1992 in 2007. Maribor med večjimi slovenskimi mesti izkazuje tudi najbolj neugodno starostno sestavo prebivalstva z najvišjim deležem starega prebivalstva in najvišjim indeksom staranja, po zadnjem popisu prebivalstva pa zaostaja za drugimi mesti tudi po deležu prebivalstva z višje ali visoko šolsko izobrazbo, čeprav je drugo največje univerzitetno mesto v Sloveniji. Glede na ugotovljene demografske značilnosti se bo v naslednjih dveh desetletjih v mestu bistveno povečal delež prebivalstva v starosti nad 65 let, kar bo zahtevalo nove oblike organiziranja dejavnosti v mestu in prilagajanja starejši populaciji. ; Author identified four stages of demographic development in the city of Maribor (Slovenia). Population growth in the 1960s was followed by stagnation of population in the 1980s and depopulation in the 1990s and after 2000. In Maribor, compared with other major cities in Slovenia, depopulation have been more intensive (between 1981 and 2008, the population decreased by about 12 %). Natural growth is constantly negative from 1985 onwards, and net migration was negative between 1992 and 2007. Maribor is also showing the most unfavorable age structure of the population with the highest proportion of the elderly population and the highest aging index. Furthermore, according to the last census it lags behind other towns in the share of population with high school education, although it is the second largest university town in Slovenia. Considering the established demographic characteristics, and significant increase of the share of the population over 65 years in the next two decades, this will require new ways of organizing activities in the city and its adaption to the elderly population.

Magistrsko delo ugotavlja, na kakšen način so se razvijale male države po koncu obdobja kolonizacije. Ob pridobitvi samostojnosti so bile večinoma nerazvite in gospodarsko zelo odvisne od nekdanjih kolonizatorjev. Vsaka država je ubrala svojo pot, nekatere so postale zelo uspešne, druge pa manj. Katere razvojne strategije so bile uporabljene ter zakaj se stopnje razvoje, ki so jih dosegle male države, tako zelo razlikujejo? Je bila usmerjenost v trgovino ključna za razvojni uspeh? Namen dela je s pomočjo empirične analize raziskati, ali je izvozna usmerjenosti primerna strategija razvoja per se ali pa obstajajo nekateri drugi instrumenti politike, ki določajo uspešnost razvoja države. Osredotočila sem se na analizo razvoja treh malih otoških držav – Singapurja, Mauritiusa in Zelenortskih otokov. Do danes so vse tri države dosegle zelo različne stopnje razvoja. Kljub temu, da je izvoz eden od glavnih dejavnikov razvoja za male države pa lahko na podlagi analize trdim, da je od vsake posamezne države odvisno, kako izkoristi dane razvojne možnosti. ; This master thesis tries to find out how small states developed after the end of the colonization. When they gained independence, they were mostly underdeveloped and economically dependent on the former colonizers. Each state has taken its own path, some of them became very successful, others not so. Which development strategies were used and why do the levels of development achieved by small states vary so much? Was the trade crucial for development success? The purpose of my thesis is to explore with empirical analysis if export orientation is an appropriate development strategy for the small states per se, or are there some other policy instruments which determine a small country's successful development. I focused on the analysis of the development of the three small island states - Singapore, Mauritius and Cape Verde. Until today, all three counties have reached very different stages of development. Despite the fact, that export is one of the main development factors for small countries I can assert on the basis of the analysis, that it depends on each county, how they take advantage of given development opportunities.

Termin samoodločbe je zapisan v ustanovitvenih dokumentih večine državnih ustav ter mednarodnega prava, prav tako pa predstavlja sredstvo za legitimizacijo države ter nadnacionalnega reda. Točna definicija in njeni parametri pa so v resnici stvar debate, ne glede na to ali izhajajo iz logike notranjosti državniškega sistema ali iz logike njegove zunanjosti. Magistrsko delo najprej sledi "klasičnemu" pojmu samoodločbe v njegovi zgodovinski partikularnosti znotraj mednarodnega sistema, pri čemer poudari veliko napetost med samoodločbo in državno suverenostjo. Nakar se obrne h kritični politični teoriji, da bi izkopalo definicijo samoodločbe, pri kateri popusti poseben odnos samoodločbe z državnim sistemom in pojmom suverenosti. Takšno pojmovanje samoodločbe je za potrebe naloge poimenovano "rizomatično" in se nato uporabi pri analizi štirih primerov z namenom, da se pokaže, kako lahko tak pojem samoodločbe uporabimo za razumevanje možnosti, ki jih vzpostavljajo najnovejša politična gibanja. Temeljni argument magistrskega dela je, da ko jih razumemo v okvirju državnega sistema kot sedanjo ali prihodnjo "aktivno" pravico, se dejanja samoodločbe zreducirajo na normativni determinizem zgodovinsko kontingentnih odnosov sil, saj se bodisi ujamejo v pogoje obstoječih dejavnikov znotraj konstituiranega sistema bodisi njihovo uresničitev pogojuje učinkovitost sile, ki jo lahko izvršujejo, da bi izničili funkcije sistema, ki slonijo na obstoječih pravilih. Ko pa jo razumemo onkraj zaprte logike državnega sistema, lahko samoodločba pomeni izražanje neomejene konstituirajoče oblasti in kolektivne imaginacije, ki sprosti nove vektorje možnosti človeških političnih odnosov. ; The notion of 'self-determination' is enshrined in the founding documents of international law and most state constitutions as a means of legitimating the current state and supranational order. However, its precise definition and parameters are the subject of debate—both when understood from within the logic of the state system and from outside it. This thesis situates the "classic" notion of self-determination within its particular historical position inside the international system, highlighting its deep tension with the norm of state sovereignty, before turning to critical political theory to unearth a definition of self-determination wherein its particular relationship to the state system and the total notion of sovereignty is relaxed. This conception of self-determination is, for the purposes of this thesis, termed 'rhizomatic,' and applied to four case studies to demonstrate how it might be used to understand the possibilities created by recent political movements. The primary argument of this thesis is that, when understood inside the state system as a present or future 'active' right, acts of determination reduce to the normative determinism of historically contingent relations of force because they are either resolved on the terms of existing actors within the constituted system or by the effectiveness of force they can exert to deny the system's function based on its previous rules. However, when understood beyond the closed logic of the state system, self-determination can be taken to mean manifestations of boundless constitutive power and collective imagination that unleash new vectors of possibility for human political relations.

V magistrski nalogi sem obravnavala problematiko prenove visokošolskih sistemov v evropskem prostoru, ki jo je sprožil bolonjski proces z namenom doseči večjo primerljivost med dotlej zelo različnimi nacionalnimi visokošolskimi sistemi. Bolonjski proces je oznaka za proces vzpostavitve skupnega evropskega visokošolskega prostora, katerega namen je zagotoviti večjo učinkovitost in konkurenčnost evropskih visokošolskih sistemov, pospeševati mobilnost študentov in akademskega osebja ter spodbujati zaposlovanje evropskega prebivalstva. Ker pa dokumenti bolonjskega procesa niso pravno obvezujoči in ne določajo jasnega načina in metod implementacije bolonjske reforme, se je vsaka država prenove svojih visokošolskih sistemov lotila drugače. Posledica tega so velike razlike pri uspešnosti izvedbe reforme, kar Evropo oddaljuje od zastavljenih ciljev. V nalogi sem predstavila tudi potek slovenske implementacije bolonjske reforme in nekaj napak, za katere menim, da so odločilno prispevale k njenemu neuspehu. Eden izmed glavnih razlogov za neuspeh reforme pri nas (in v številnih drugih državah) je tudi finančna izčrpanost visokega šolstva, ki se v Sloveniji v zadnjih letih še zaostruje, saj država vsako leto visokemu šolstvu nameni manj proračunskih sredstev. Nekaj besed sem namenila tudi razmisleku o možnosti uvedbe šolnin, ki se v javnosti občasno predlaga kot ena izmed možnih dopolnitev (nezadostnemu) javnemu financiranju visokega šolstva. ; This master's thesis focuses on the issue of reforming higher education systems in Europe, brought on by the Bologna Process with the intention of achieving a higher level of comparability among previously vastly different national education systems. The Bologna Process is a process of establishing a common European higher education system, the aim of which is to ensure greater efficiency and competitiveness among European higher education systems, encourage the mobility of students and academic staff and promote employment of Europeans. Given, however, that the documents of the Bologna Process are not legally binding and do not determine a clear system and implementation methods of the Bologna reform, each country took a different approach to reforming their higher education systems. The consequences are big differences in success in terms of the implementation of the reform, which diverges Europe from its objective. The thesis presents the course of the Slovene implementation of the Bologna reform and some of the mistakes that have most likely contributed decisively to its failure. One of the main reasons for the reform's failure in Slovenia (and several other countries) is the exhausted financial resources of the higher education system. This is getting progressively worse in Slovenia due to the country cutting budget allocations for the higher education system every year. Some thought is also given to the possibility of implementing tuitions, a solution presented in public as one of the possible supplements to the (insufficient) public funding of the higher education system.

Visoka kakovost upravljanja storitev v posamezni občini pomeni zagotavljanje kakovostnega življenjskega okolja za bivanje. Namen naloge je obravnavati kakovost upravljanja v slovenskih občinah in s pomočjo statistične analize ugotoviti morebitno povezanost z indikatorji uspešnosti občin. V okviru raziskovalne naloge sem opravila anketno raziskavo o kakovosti upravljanja v 31 občinah v Sloveniji. Preverjala sem tri javne storitve: izobraževanje, zdravstvo in redarstvo v primerjavi s kakovostjo, nepristranostjo in korupcijo teh storitev. Naredila sem analizo povezanosti kakovosti upravljanja v občinah z indikatorji uspešnosti občin in pri tem uporabila kot statistično metodo za obdelavo podatkov standardizacijo, metodo rangov in Pearsonov koeficient korelacije. Najpomembnejša ugotovitev raziskovalne naloge je, da so občine iz osrednjeslovenske regije dosegle najboljše rezultate v kakovosti raziskovanih storitev in tudi, da je kakovost upravljanja povezana z indikatorji uspešnosti občin. Dobljeni rezultati kažejo na to, da obstajajo velike razlike glede kakovosti upravljanja znotraj države. Več kot polovica obravnavanih občin ima kakovost upravljanja na področjih izobraževanja, zdravstva in redarstva pod povprečjem. Analiza povezanosti kakovosti upravljanja z indikatorji uspešnosti občine je pokazala, da občine, ki so imele visoko kakovost upravljanja, so imele tudi najboljše vrednosti indikatorjev uspešnosti. Moja analiza lahko služi vsaki obravnavani občini za pregled stanja kakovosti storitev na področju izobraževanja, zdravstva in redarstva in pojasnilo kje iskati vzroke za takšne rezultate. ; High quality of service governance in single municipality means providing a quality living environment. The purpose of the research study is to address the quality of governance in slovenian municipalities and to identify, through statistical analysis, a possible connection with the performance indicators of municipalities. As part of the research study, I conducted a survey on the quality of governance in 31 municipalities in Slovenia. I checked three public services: education, health and city constabulary in comparision with the quality, impartiality and corruption of these services. I made an analysis of the correlation between the quality of governance in municipalities with the performance indicators of municipalities. I used as a statistical method for data processing standardization, ranking method and Pearson coefficient of correlation. The most important finding of the research paper is that municipalities from the central slovenian region have achieved the best results in the quality of the services explored, and also that the quality of governance is related to the indicators of the performance of municipalities. The results obtained show that there are big differences in the quality of governance within the country. More than half of the municipalities discussed have the quality of governance in the fields of education, health and city constabulary, below average. The analysis of the connection between the quality of governance and the performance indicators of municipalities showed that municipalities that had high quality governance also had the best values of performance indicators. My analysis can serve every municipality to review the situation of the quality of services in the fields of education, health and city constabulary, and an explanation of where to find the reasons for such results.