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1.
Is there a relationship between self-enhancement, conservation and personal tax culture?
Aleksandra Hlastec, Damijan Mumel, Lidija Hauptman, 2023, original scientific article

Abstract: Sustainability gets higher on the policy agenda of many countries in terms of the UN Sustainable Development Goals. Unethical tax behaviour diminishes the tax system’s sustainability, but paying taxes is necessary if we want to contribute to society. There is a deeper need to understand the factors that influence taxpayers’ perceptions, personal values and personal tax culture. Previous research by the OECD (2013, 2019) using the World Values Survey (WVS) did not provide a sufficient explanation of all the socio-economic factors associated with personal tax culture. As the behaviour of an individual is shaped by a set of values, and values can provide predictive and explanatory power in the analysis of attitudes, opinions and actions by policymakers, it is necessary for them to understand such when proposing tax morale incentives within the institutional pillar. A literature review showed that the research topics on personal tax culture present specific assumptions and gaps. To contribute to this topic, a conceptual model was developed, and the relationship between personal values (conservation/self-enhancement), measured by the widely accepted and recognised Schwartz’s circular model, and personal tax culture was analysed with the aim of formulating recommendations for policymakers. The survey conducted in Slovenia involved 202 respondents. Based on exploratory factor analysis and the performed correlation analysis, empirical research suggests that a relationship between personal values and personal tax culture as the cornerstones of an individual’s tax-compliant behaviour and their attitude towards the ethics of tax evasion is significant. The correlation between personal values and an individual’s attitude towards the tax system is insignificant. By understanding the relationships between individuals’ personal and tax culture values, policymakers can achieve a greater sustainable tax system.
Keywords: personal values, self-enhancement, conservatism, tax culture, personal tax culture, tax system, tax compliance, tax evasion, conceptual model, Slovenia
Published in DKUM: 22.04.2024; Views: 10; Downloads: 0
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2.
Internacionalizacija telekomunikacijskega podjetja na hrvaški trg
Lejla Gorić, 2024, master's thesis

Abstract: Magistrsko delo je sestavljeno iz dve delov, in sicer teoretičnega in praktičnega dela. V teoretičnem delu smo spoznavali pojem internacionalizacije in njegove teorije, spoznali smo spodbude s strani države za internacionalizacijo v Sloveniji in kako poteka internacionalizacija telekomunikacijske industrije. Drugi del teoretičnega dela pa je bila analiza okolja, kjer smo preučili PEST analizo, analizo ožjega okolja oziroma Porterjev model petih silnic ter SWOT analizo. Drugi oziroma praktični del pa je sestavljen iz analize telekomunikacijskega trga, kjer smo raziskali začetke telekomunikacije, nato pa napovedi za mobilno telefonijo, kaj nas čaka v prihodnjih letih. Izbrskali smo podatke o uporabi mobilnega telefona, za katere namene ga uporabniki najbolj uporabljajo in kako imajo uporabniki mobilnih telefonov na Hrvaškem svojo napravo zaščiteno ter ali jo sploh imajo. Sledila je predstavitev izbranega podjetja Sgerm d. o. o., kjer smo spoznali podjetje od začetkov do danes in kakšne so bile bistvene spremembe v poslovanju skozi leta delovanja. Teoretično predstavljene analize okolja smo izvedli tudi na primeru podjetja, kjer smo ugotovili, kakšni so politični, ekonomski, sociokulturni in tehnološki dejavniki za podjetje, kakšno je stanje s konkurenco in kakšne ima prednosti, slabosti, priložnosti ter nevarnosti. Na osnovi pridobljenih podatkov iz analiz smo zapisali našo odločitev o vstopu na trg, da je hrvaški trg primeren za prvo internacionalizacijo zaradi večine prednosti in priložnosti, usmerjenih v prid podjetja.
Keywords: internacionalizacija, telekomunikacija, analiza okolja, SWOT analiza, PEST analiza, Porterjev model petih silnic.
Published in DKUM: 22.04.2024; Views: 12; Downloads: 2
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3.
Blockchain tehnologija na vzponu : študija sprejetja kripto valut v sklopu slovenskega hotelirstva
Žiga Zdovc, 2024, master's thesis

Abstract: Magistrska naloga obravnavna segment blockchain tehnologije in kripto valut v turistični dejavnosti, predvsem pa uporabo blockchain tehnologije in kripto valut v sklopu slovenskega hotelirstva. Ugotovili smo, da blockchain tehnologija predstavlja novo inovacijo v okviru segmenta informacijske in finančne tehnologije, ki omogoča izgradnjo čisto novih oblik med-deležniških (P2P) in decentraliziranih digitalnih platform. Segment kripto valut pa predstavlja najbolj vidno obliko blockchain tehnologije in so ena od novejših tehnoloških inovacij v okviru finančnega gospodarstva. V procesu izvedbe raziskovalnega dela magistrske naloge smo se osredotočili na raziskovanje sprejemanja tehnologije kripto valut med slovenskimi hotelirskimi ponudniki, kjer smo uporabili model sprejemanja tehnologije ⎯ TAM. Rezultati magistrske naloge nakazujejo, da slovenski hotelirji še ne vidijo tehnologije kripto valut kot uporabnega in razvojnega potenciala, ki ga bi v svoja podjetja implementirali v bližnji prihodnosti, vendar obenem niso izrazito nenaklonjeni morebitni uporabi kripto valut v prihodnosti njihovega delovanja. Slovenski hotelirji so zaenkrat še v vlogi stranskih opazovalcev, ki čakajo na večje premike in dogajanja v segmentu blockchain tehnologije in uporabi kripto valut. Ugotovitve našega TAM modela predlagajo, da je za namen sprejemanja tehnologije kripto valut v hotelirski dejavnosti najbolj pomemben vidik predhodno zaznane uporabnosti tehnologije in v manjšem merilu tudi dejanske enostavnosti uporabe tehnologije. Prav tako pa je pomemben dejavnik trenutnega zaupanja v tehnologijo, ki so si ga slovenski hotelirji izoblikovali skozi njihovo dosedanjo percepcijo blockchain tehnologije in segmenta kripto valut.
Keywords: Blockchain tehnologija, kripto valute, kripto valute v hotelirstvu, kripto turizem, model sprejemanja tehnologije ⎯ TAM.
Published in DKUM: 19.04.2024; Views: 37; Downloads: 1
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Organizational maturity and sustainability orientation influence on DMS life cycle : case analysis
Sandra Jordan, Simona Sternad Zabukovšek, 2023, original scientific article

Abstract: The topic of the article addresses the management of the document management system (DMS), which represents one of the important steps for organizations to speed up the implementation of business processes, achieve better control over documents, and ensure safer operations. When implementing and using DMS, the importance of the organization’s maturity shall not be forgotten, as it gives the organization a framework to evaluate and improve the overall effectiveness and efficiency of the organization’s DMS, which can contribute to better decision-making and increased productivity. On the other hand, sustainable-oriented organizations are likely to show interest in choosing, implementing, and using DMS. In the article, the impact of an organization’s maturity and the role of sustainability on the DMS lifecycle are researched. Results are presented based on a case analysis of Company X. Supporting the case analysis, structured interviews with the project leader on the clients’ and the project leader on the providers’ side have been performed, which shall give a deeper insight into DMS implementation and the importance of sustainability and organizational maturity, resulting in more successful DMS implementation and use.
Keywords: document management system (DMS), DMS life cycle, maturity model, sustainability, case analysis
Published in DKUM: 09.04.2024; Views: 47; Downloads: 2
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6.
Optimization of chaboche material parameters with a genetic algorithm
Nejc Dvoršek, Iztok Stopeinig, Simon Klančnik, 2023, original scientific article

Keywords: Chaboche material model, parameter optimization, genetic algorithm, finite element method
Published in DKUM: 04.04.2024; Views: 47; Downloads: 6
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7.
Razvoj in komercialna uveljavitev vertikalnega stojala za prenosnik : magistrsko delo
Žan Čakš, 2024, master's thesis

Abstract: V magistrskem delu je predstavljena izdelava stojala za prenosni računalnik, ki rešuje tri ključne težave sodobnih prenosnih računalnikov: slaba ergonomija, pregrevanje in prostornost. Pokazali smo, da prenosni računalniki niso ergonomsko primerni za vsakdanjo uporabo, in ponudili rešitev. Zasnovali smo stojalo, ki rešuje problem ergonomije prenosnikov, in z raziskavo trga pokazali, da na trgu obstaja vrzel za takšno stojalo, ki jo lahko zapolnimo. Razvili smo poslovni model in predstavili način financiranja prek kampanje množičnega financiranja na Kickstarterju.
Keywords: podjetništvo, ergonomija, prototip, modeliranje, proizvodnja, množično financiranje, poslovni model, stojalo za prenosnik
Published in DKUM: 02.04.2024; Views: 70; Downloads: 5
.pdf Full text (3,57 MB)

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A conceptual model for a circular city : a case study of Maribor, Slovenia
Kristijan Brglez, Matjaž Perc, Rebeka Kovačič Lukman, 2024, original scientific article

Abstract: Cities play a crucial role in achieving sustainable development. Decision-makers require assistance in developing city transformation plans amidst the emergence of various city models. A content analysis using concept mapping was conducted to examine smart, circular, and green city models. The analysis, supported by Leximancer, revealed that city models are evolving by adopting benefcial solutions from competitors, refecting a strong focus on sustainable development. Additionally, twentyfour research areas essential for implementing a circular city were identifed and validated. Furthermore, a conceptual model for a circular city was developed, incorporating the Defne-Measure-Analyse-Improve-Control tool and a problem-solving system. Testing the model on Maribor highlighted challenges in monitoring the transition towards circularity. The study validates the established model but emphasises the need for further research and case studies to verify its practicality. This scientifc research enhances the understanding of city models and their evolution towards sustainability, providing valuable insights for decision-makers and urban planners.
Keywords: city models, conceptual model, content analysis, problem-solving structure
Published in DKUM: 29.03.2024; Views: 67; Downloads: 2
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