Iskanje po katalogu digitalne knjižnice

Ključne besede: state policy, institutions, innovation, R and D, cluster, cluster policy
Objavljeno v DKUM: 06.11.2025; Ogledov: 0; Prenosov: 0
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Opis: This study examines the tax obligations and compliance challenges faced by Slovenian students working abroad, specifically focusing on freelancers and employed students within the distinct regulatory frameworks of Croatia and Austria. An empirical survey of 298 students reveals moderate awareness of cross-border tax obligations, with significant gaps in understanding and utilizing tax reliefs, mainly double taxation treaties. Inferential statistical methods identify critical relationships between awareness levels and the likelihood of claiming tax relief. The study highlights the complexities of tax compliance and administrative burdens that often deter students from engaging in freelance work abroad. The study recommends targeted measures to improve tax education for student freelancers, including the development of accessible resources and workshops. It highlights the need to enhance support systems through streamlined tax compliance processes and subsidized access to professional advice. Policy proposals emphasize simplifying cross-border tax regulations and strengthening international cooperation to address the specific challenges faced by student freelancers in Croatia and Austria. Future research directions are also suggested further to explore the impact of tax policies on cross-border freelancing.
Ključne besede: student freelancers, cross-border taxatio, double taxation treaties, tax compliance, Slovenia, Austria, Croatia
Objavljeno v DKUM: 29.08.2025; Ogledov: 0; Prenosov: 4
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Opis: Background/purpose: As global business and education environments become increasingly cross-cultural, pro - longed stress faced by individuals navigating unfamiliar territories can lead to symptoms of burnout. This study explores the relationship between expatriate stress and Cultural Intelligence, considering moderating factors such as age, motivation, length of experience, and age group. Methods: A comprehensive survey was administered to over 300 expatriates —individuals who engaged in interna- tional experiences of at least three months for work- or study-related reasons— of 40 different countries worldwide, encompassing diverse age groups, motivations, and duration of stay. Validated scales assessed expatriate stress levels and Cultural Intelligence scores. Correlation and regression analyses were conducted on the collected data. Results: Findings reveal a significant negative correlation between Cultural Intelligence and expatriate stress, sug- gesting that individuals with higher Cultural Intelligence experience lower stress during international experiences. Motivation, length of stay abroad, and age did not yield statistically significant stress level differences, highlighting Cultural Intelligence’s importance as a mitigating factor. Conclusion: By emphasizing the link between Cultural Intelligence and reduced expatriate stress, this study under- scores the need for intercultural training and interventions in preparation for (or during) this experience. The study also provides HR training and approach recommendations to improve on these CQ levels.
Ključne besede: expatriate stress, cultural intelligence, moderating factors, cultural adaptability
Objavljeno v DKUM: 26.06.2025; Ogledov: 0; Prenosov: 4
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Opis: The purpose of this paper is to explore how the travel habits of Ukrainian tourists changed after the beginning of the 2022 war in Ukraine in comparison to the year 2021. The theoretical part of the paper discusses the impacts of war on tourism; in the empirical part, the secondary and the primary research on the Ukrainians’ travel habits before and during the war is performed. The research gives an insight into the frequency of travelling, planned spending on travel, ethnic dilemmas on travelling, and travel destinations. The research is essential in the context of war and post-war periods for understanding the psychological and behavioral effects, assessing economic consequences, addressing destination marketing and recovery efforts, and facilitating reconciliation and social integration. Research limitations include the scope and generalizability of the findings, self-reporting biases, causality and temporal issues, and limited timeframe and context.
Ključne besede: tourism, travel, travel habits, war, Ukraine
Objavljeno v DKUM: 28.05.2025; Ogledov: 0; Prenosov: 1
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Opis: Recognizing that cities are becoming generators of economic development and a source of growth for the national economy, researchers are increasingly identifying the stages of development and positioning of cities upon which the adequate preparation of strategic and development guidelines is dependent. The comparison of the level of their development efficiency calls for indicators measuring the performance of cities that are representative and comparable between countries. In the case of medium-sized cities, we consequently have to question the applicability of the methodology and indicators used mostly in cases of large, global cities by internationally recognized institutions. With the established set of qualitative indicators and assistance from a computer program for multiparameter decision-making processes (DEXi), this paper also seeks to compare the performance development of selected European cities.
Objavljeno v DKUM: 06.09.2023; Ogledov: 232; Prenosov: 0