1. Characteristics of taxpayers with impact on tax compliance : is there a local bias?Timotej Jagrič, Tomaž Lešnik, 2025, izvirni znanstveni članek Opis: This study contributes towards understanding tax compliance by identifying taxpayers’ characteristics affecting it. The purpose of this study was to identify significant characteristics of Slovenian taxpayers that affect corporate tax compliance. Data were acquired through the desk audit process conducted by the Financial Administration of the Republic of Slovenia (FURS), focusing on the investment allowance of Slovenian corporate taxpayers. Econometric testing determined that a binary logit model was the most appropriate fit. Consequently, logistic regression analysis was performed on a large sample of Slovenian corporate taxpayers for the period between 2018 and 2021. A wide range of characteristics were considered, including the type of enterprise, age, size, industry, location and financial indicators. Eight characteristics were found to significantly impact tax compliance in Slovenia, including the size of the enterprise, organizational type, residing tax office branch, business sector, and the year the observed audit was conducted. Besides finding eight significant characteristics of taxpayers determining tax compliance, results also indicate the presence of local bias, with one of the tax office branches significantly impacting the number of irregularities found during audits.
Ključne besede: tax compliance, taxpayers, characteristics, local bias
Objavljeno v DKUM: 05.11.2025; Ogledov: 0; Prenosov: 2
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2. Local climate and cultivation practice shape total protein and phenolic content of mulberry (morus sp.) leaves in sub-mediterranean and sub-pannonian regions of SloveniaŠpela Jelen, Martin Kozmos, Jan Senekovič, Danijel Ivajnšič, Silvia Cappellozza, Andreja Urbanek Krajnc, 2025, izvirni znanstveni članek Opis: Mulberry (Morus sp.) trees, traditionally cultivated for their leaves used in sericulture, have recently gained recognition for their adaptability and valuable ecosystem services. The biochemical composition of mulberry leaves varies both qualitatively and quantitatively, depending on genotype, environmental conditions, and cultivation practices. This study aimed to (1) identify differences in old local white (M. alba L.) and black mulberry (M. nigra L.) leaves, (2) perform a chemotype analysis of monitored local varieties, and (3) evaluate the influence of selected bioclimatic factors and pruning practices on the biochemical composition of leaves of white mulberry trees across Slovenian mesoregions. Black mulberry exhibited a higher phenolic content, particularly caffeoylquinic acid derivatives (16.05 mg/g dry weight (DW)), while white mulberry contained more quercetin glycosides (6.04 mg/g DW). Ward’s clustering identified three chemotypes, two of which had elevated protein and hydroxycinnamic acid levels, making them particularly suitable for silkworm feeding. Considering pruning practices of white mulberries, we determined significantly increased protein contents in yearly pruned trees (187.24 mg/g DW). Principal component analysis revealed interactions between bioclimatic, morphological, and biochemical factors, distinctly separating mulberries from the Sub-Mediterranean and Sub-Pannonian macroregions. White mulberries from Sub-Pannonian regions accumulated more caffeoylquinic acids in leaves under lower precipitation and total insolation, while those from Sub-Mediterranean regions exhibited higher kaempferol derivatives due to photo-thermal stress. These findings highlight the influence of climate and pruning on mulberry biochemical diversity and adaptation.
Ključne besede: mulberry, Morus alba, Morus nigra, local genetic resources, phenolics, protein, climatic effect, metabolite screening, pruning
Objavljeno v DKUM: 07.10.2025; Ogledov: 0; Prenosov: 2
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3. Economic and political determinants of local government budget credibility: a review of empirical evidenceTanja Markovič-Hribernik, Vjekoslav Bratić, Simona Prijaković, 2025, izvirni znanstveni članek Opis: This article reviews empirical research on the economic and political determinants of local governments, i.e., cities’ and municipalities’ budget credibility, which refers to deviations of planned local budget revenues and expenditures from actual values. It focuses mainly on papers published in Web of Science or Scopus database journals, including 2024. Research on the determinants of subnational (intermediary) and central or national government levels is not included. Two key observations can be made: (1) the definitions and measuring of dependent variables vary widely, which may give rise to seeming flaws and contradictions in the findings, and (2) there is not enough research on the determinants of budget credibility due to the issue of collecting data on planned budgets at the local level. Despite differences in definitions and measurements, the article accurately assesses the fundamental explanatory variables, highlighting those significantly affecting local budget credibility.
Ključne besede: local governments, budget credibility, empirical review, determinants, forecasting
Objavljeno v DKUM: 02.09.2025; Ogledov: 0; Prenosov: 12
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4. Assessing the potential of urban orchards, berry bushes, and apiaries for local food production and carbon mitigation in a small European CityRok Kamnik, 2025, izvirni znanstveni članek Opis: With the growing concentration of populations in urban centres, ensuring resilient and sustainable food systems has become a critical priority. Disruptions in food supply chains, particularly in small cities with limited logistical flexibility, can severely compromise food availability. In response, the utilisation of urban green spaces for food production has been increasingly recognised as a viable strategy to enhance local self-sufficiency while contributing to broader environmental goals. This study evaluated the potential for integrating urban orchards, berry bushes, and apiaries within the public green spaces of Maribor, a small Slovenian city with a total area of 40 km². Emphasis was placed on publicly owned or publicly accessible land—including municipal holdings, stateowned plots, and land managed by public companies—that remains underutilised yet suitable for edible landscaping. Using spatial analysis conducted through QGis, available green space was quantified and assessed for suitability in supporting fruit trees, edible shrubs, and beekeeping installations. Estimates were then derived for the number of fruit and berry seedlings that could be planted, the volume of potential fruit and honey yields, and the corresponding contribution to carbon dioxide reduction through enhanced urban vegetation and decreased food transport dependency. The results indicate that even fragmented and seemingly marginal green areas possess significant aggregate potential for improving local food resilience, fostering community engagement, and delivering measurable carbon mitigation benefits. Furthermore, urban food forests and community orchards were identified as multifunctional landscape interventions that not only enhance food security but also improve urban biodiversity, air quality, and residents’ mental well-being. These findings align with the European Union’s objectives for urban ecosystem efficiency and carbon neutrality by 2050 and underscore the importance of integrating edible green infrastructure into urban planning frameworks. The study contributes to the growing body of evidence supporting the role of decentralised, nature-based solutions in urban sustainability transitions.
Ključne besede: urban green infrastructure, urban orchards, edible landscaping, community food forests, local food resilience, urban apiaries, GIS-based spatial analysis
Objavljeno v DKUM: 13.08.2025; Ogledov: 0; Prenosov: 9
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5. A case study on the design and implementation of a platform for hand rehabilitationTomaž Kosar, Lu Zhenli, Marjan Mernik, Marjan Horvat, Matej Črepinšek, 2021, izvirni znanstveni članek Opis: Rehabilitation aids help people with temporal or permanent disabilities during the
rehabilitation process. However, these solutions are usually expensive and, consequently, inaccessible
outside of professional medical institutions. Rapid advances in software development, Internet of
Things (IoT), robotics, and additive manufacturing open up a way to affordable rehabilitation
solutions, even to the general population. Imagine a rehabilitation aid constructed from accessible
software and hardware with local production. Many obstacles exist to using such technology, starting
with the development of unified software for custom-made devices. In this paper, we address
open issues in designing rehabilitation aids by proposing an extensive rehabilitation platform. To
demonstrate our concept, we developed a unique platform, RehabHand. The main idea is to use
domain-specific language and code generation techniques to enable loosely coupled software and
hardware solutions. The main advantage of such separation is support for modular and a higher
abstraction level by enabling therapists to write rehabilitation exercises in natural, domain-specific
terminology and share them with patients. The same platform provides a hardware-independent
part that facilitates the integration of new rehabilitation devices. Experience in implementing
RehabHand with three different rehabilitation devices confirms that such rehabilitation technology
can be developed, and shows that implementing a hardware-independent rehabilitation platform
might not be as challenging as expected.
Ključne besede: movement observation, rehabilitation aid, assistive technology, robot-assisted rehabilitation, additive manufacturing, local production, human-computer interaction, code generation, domain-specific languages
Objavljeno v DKUM: 16.06.2025; Ogledov: 0; Prenosov: 7
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6. Analysis of synchronous generators’ local mode eigenvalues in modern power systemsJožef Ritonja, Boštjan Polajžer, 2022, izvirni znanstveni članek Opis: New energy sources, storage facilities, power electronics devices, advanced and complex
control concepts, economic operating doctrines, and cost-optimized construction and production of
machines and equipment in power systems adversely affect small-signal stability associated with local
oscillations. The objective of the article is to analyze local oscillations and the causes that affect them in
order to reduce their negative impact. There are no recognized analyses of the oscillations of modern
operating synchronous generators exposed to new conditions in power systems. The basic idea is to
perform a numerical analysis of local oscillations of a large number of synchronous generators in
the power system. The paper represents the local mode data obtained from a systematic analysis of
synchronous generators in the Slovenian power system. Analyzed were 74 synchronous generators
of the Slovenian power system, plus many additional synchronous generators for which data were
accessible in references. The mathematical models convenient for the study of local oscillations
are described first in the paper. Next, the influences of transmission lines, size of the synchronous
generators, operating conditions, and control systems were investigated. The paper’s merit is the
applicable rules that have been defined to help power plant operators avoid stability-problematic
situations. Consequently, boundaries were estimated of the eigenvalues of local modes. Finally,
experiments were performed with a laboratory-size synchronous generator to assess the regularity of
the numerically obtained conclusions. The obtained results enable the prediction of local oscillations’
frequencies and dampings and will be useful in PSS planning.
Ključne besede: power system, synchronous generators, oscillations, local modes, eigenvalue analysis
Objavljeno v DKUM: 27.03.2025; Ogledov: 0; Prenosov: 15
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7. Integrating participatory approaches and fuzzy analytic hierarchy process (FAHP) for barrier analysis and ranking in urban mobility planningUroš Kramar, Marjan Sternad, 2025, izvirni znanstveni članek Opis: This study examines the barriers to implementing sustainable mobility strategies in small municipalities by integrating participatory and multi-criteria decision-making methods. A triangulated approach combines the nominal group technique (NGT), focus groups (FGs), and the fuzzy analytic hierarchy process (FAHP) to systematically identify, refine, and rank key barriers. The NGT enables stakeholders to list and prioritize barriers individually, ensuring balanced participation. FG discussions then refine and contextualize these barriers, addressing qualitative depth. Finally, the FAHP quantitatively ranks the barriers while accounting for uncertainty in stakeholder judgments. The results highlight systemic constraints, such as financial limitations and regulatory inefficiencies, alongside local challenges like inadequate infrastructure and public resistance. Integrating the NGT, FGs, and the FAHP enhances the analytical rigor by merging structured decision-making with participatory engagement. This methodological innovation strengthens the reliability of barrier assessment and offers a replicable framework for urban mobility planning. The findings underscore the need for locally tailored strategies that balance stakeholder inclusion with structured prioritization, contributing to improved governance in sustainable transport planning.
Ključne besede: sustainable mobility planning, urban mobility, participatory governance, fuzzy analytic hierarchy process, local governance, barriers to implementation, FAHP
Objavljeno v DKUM: 26.03.2025; Ogledov: 0; Prenosov: 4
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8. Lipid deposition and metabolism in local and modern pig breeds : a reviewKlavdija Poklukar Žnidaršič, Marjeta Čandek-Potokar, Nina Batorek Lukač, Urška Tomažin, Martin Škrlep, 2020, pregledni znanstveni članek Opis: Modern pig breeds, which have been genetically improved to achieve fast growth and a lean meat deposition, differ from local pig breeds with respect to fat deposition, fat specific metabolic characteristics and various other properties. The present review aimed to elucidate the mechanisms underlying the differences between fatty local and modern lean pig breeds in adipose tissue deposition and lipid metabolism, taking into consideration morphological, cellular, biochemical, transcriptomic and proteomic perspectives. Compared to modern breeds, local pig breeds accumulate larger amounts of fat, which generally contains more monounsaturated and saturated fatty acids; they exhibit a higher adipocyte size and higher activity of lipogenic enzymes. Studies using transcriptomic and proteomic approaches highlighted several processes like immune response, fatty-acid turn-over, oxidoreductase activity, mitochondrial function, etc. which differ between local and modern pig breeds.
Ključne besede: pig, adipose tissue, local breeds, modern breeds, cellularity, transcriptome, proteom, adaptation
Objavljeno v DKUM: 06.02.2025; Ogledov: 0; Prenosov: 7
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9. Assessment of concept between rural development challenges and local food systems : A combination between Multi-criteria decision analysis and econometric modelling approachJernej Prišenk, Jernej Turk, 2022, izvirni znanstveni članek Opis: This study investigates the influence of social, economic, and environmental impacts on the promotion and marketing systems of local food products from mountain areas in Slovenia. These impacts were assessed using an econometric modelling approach. Two econometric models were developed (one for production and one for marketing). The case studies of local food products were selected from Slovenian mountain regions, most of which were from less-favored areas (LFAs). A majority of the selected food commodities were of high quality, with or without protected designations. Data collection was carried out via interviews. Due to production limitation on mountain areas in Slovenia and other constraints in LFAs, the socio-economic and environmental impacts on success of production and marketing systems need to be clarified. These relations present a potential impact on the wider socio-economic development in the region. The empirical results, obtained using an econometric modelling approach, clearly show the importance of encouraging the socio-economic and environmental impacts in ensuring the marketing and production potentials of local food products. The result express good relationships, and cooperation between the actors in the food supply chains contributing to a successful marketing system and production system of local food products (small, average, large) is dependent on the available local labour in mountain rural areas.
Ključne besede: local food products, mountain areas, econometric modelling, socioeconomic impacts, evironmental impacts
Objavljeno v DKUM: 02.07.2024; Ogledov: 117; Prenosov: 12
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