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Is there a relationship between self-enhancement, conservation and personal tax culture?
Aleksandra Hlastec, Damijan Mumel, Lidija Hauptman, 2023, izvirni znanstveni članek

Opis: 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.
Ključne besede: personal values, self-enhancement, conservatism, tax culture, personal tax culture, tax system, tax compliance, tax evasion, conceptual model, Slovenia
Objavljeno v DKUM: 22.04.2024; Ogledov: 92; Prenosov: 110
.pdf Celotno besedilo (1,08 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, izvirni znanstveni članek

Opis: 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.
Ključne besede: city models, conceptual model, content analysis, problem-solving structure
Objavljeno v DKUM: 29.03.2024; Ogledov: 267; Prenosov: 346
.pdf Celotno besedilo (2,08 MB)
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A conceptual model of developing an agile work environment
Katja Crnogaj, Polona Tominc, Maja Rožman, 2022, izvirni znanstveni članek

Opis: This study has highlighted the need for an agile work environment to enhance companies’ performance, growth, and sustainability. In today’s rapidly changing business world, the goal of every individual and team in a company should be to deliver value to customers. The paper highlights theoretical and empirical evidence on the importance of an agile work environment and its positive effect on company performance. In addition, the paper provides insights into the important concept of developing an agile work environment and offers a conceptual model with five selected constructs, which can be leveraged to build an agile mindset in companies. Moving away from traditional leadership models, this paper highlights the significant role that agile leadership can play in enhancing effectiveness and performance, even in long-established large companies. The empirical research was based on 468 randomly selected medium and large Slovenian companies. Structural equation modelling (SEM) was used to test the model. The empirical results show that changing and adaptive agile companies are the ones that thrive more easily in an environment that is unpredictable and characterized by rapid change.
Ključne besede: agility, agile work environment, company performance, conceptual model
Objavljeno v DKUM: 21.09.2023; Ogledov: 317; Prenosov: 29
.pdf Celotno besedilo (584,80 KB)
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The direct and indirect relationships between design orientation and market orientation
Sanja Rocco, 2019, doktorska disertacija

Opis: The main purpose of this doctoral thesis is to investigate the relationship between design orientation and market orientation and propose a new conceptual model. Existing models were investigated. The initial conceptual model was proposed as the starting point. The research combined qualitative and quantitative methods. Quantitative research was conducted among managers and CEOs from Croatian companies in different industries. According to the final PLS-SEM model, design orientation has a direct and significant impact on market orientation and an indirect but significant impact on business success. Managerial approach has a direct and significant impact on design orientation, as well as on market orientation of a company. The new design orientation-market orientation model contributes to both marketing and design scholars, as well as implications for marketers, designers, and managers in practice. Our findings demonstrate that companies with higher level of market orientation and supported with design orientation also have the potential for achieving better results in the market and, consequently, better financial performance. It also provides the basis for future research on the topic.
Ključne besede: market orientation, design orientation, relationships, conceptual model, implications
Objavljeno v DKUM: 22.07.2020; Ogledov: 1467; Prenosov: 92
.pdf Celotno besedilo (6,06 MB)

A conceptual model of the relationship between personal values and personal tax culture regarding the perception of tax system fairness
Aleksandra Hlastec, Damijan Mumel, Lidija Hauptman, 2018, izvirni znanstveni članek

Opis: The purpose of this paper is to explore the relationship between personal values and personal tax culture regarding the perception of a tax system’s fairness. The paper deals with the main theoretical starting points of the fundamental cornerstones of the general tax culture such as tax evasion, tax compliance and tax system. Based on findings in Schwartz's model of personal values, the paper discusses some of individual personal values, categorized into ten groups within a two-dimensional circular design, along two bipolar dimensions. Because this field of research is largely unexplored and based on the previous theoretical research, a conceptual model for analysing this relationship was developed.
Ključne besede: personal values, personal tax culture, tax system, tax compliance, conceptual model
Objavljeno v DKUM: 03.05.2018; Ogledov: 1322; Prenosov: 399
.pdf Celotno besedilo (725,51 KB)
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