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: 0
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2. Detecting potential investors in crypto assets : insights from machine learning models and explainable AITimotej Jagrič, Aljaž Herman, Davor Luetić, Damijan Mumel, 2025, izvirni znanstveni članek Opis: This study explores the characteristics of individual investors in crypto asset markets using machine learning and explainable artificial intelligence (XAI) methods. The primary objective was to identify the most effective model for predicting the likelihood of an individual investing in crypto assets in the future based on demographic, behavioral, and financial factors. Data were collected through an online questionnaire distributed via social media and personal networks, yielding a limited but informative sample. Among the tested models, Efficient Linear SVM and Kernel Naïve Bayes emerged as the most optimal, balancing accuracy and interpretability. XAI techniques, including SHAP and Partial Dependence Plots, revealed that crypto understanding, perceived crypto risks, and perceived crypto benefits were the most influential factors. For individuals with a high likelihood of investing, these factors had a strong positive impact, while they negatively influenced those with a low likelihood. However, for those with a moderate investment likelihood, the effects were mixed, highlighting the transitional nature of this group. The study’s findings provide actionable insights for financial institutions to refine their strategies and improve investor engagement. Furthermore, it underscores the importance of interpretable machine learning in financial behavior analysis and highlights key factors shaping engagement in the evolving crypto market. Ključne besede: crypto investors, identification, characteristics, machine learning, coarse tree model, artificial intelligence Objavljeno v DKUM: 09.07.2025; Ogledov: 0; Prenosov: 10
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3. A tool for detecting neobanking usersAleksandra Amon, Timotej Jagrič, 2025, izvirni znanstveni članek Opis: The banking sector is experiencing significant disruption due to technological advancements and evolving customer demand. This study analysed over 2000 banking and/or neobanking users across 28 countries. A multinomial logit model was applied to examine three user characteristics groups: demographics, banking habits, and neobanking habits. Several interesting effects were found. Higher-educated and single users are more likely to use neobanks, while self-employed and lower-income users are less likely. Neobank users prioritize affordability, availability, and speed, while traditional bank users prioritize stability and personal interaction. We have developed a tool to identify clients likely to leave traditional banks, fully or partially, with high reliability. Even partial outflows mean banks lose important services generating significant revenue to competitors. A crucial factor here is the single banking market, which eases switching between banks. Neobanks further reduce barriers, enhancing customer mobility. Moreover, opening an account with a neobank takes only minutes. The findings of this study provide valuable insights for banks and neobanks, allowing for a more comprehensive understanding of users’ characteristics that reflects current customer demand and enables new strategies to better address them. Ključne besede: traditional banks, neobanks, users, characteristics, demand Objavljeno v DKUM: 04.07.2025; Ogledov: 0; Prenosov: 10
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4. Comparative analysis of nonlinear models developed using machine learning algorithmsMaja Rožman, Alen Kišić, Dijana Oreški, 2024, izvirni znanstveni članek Opis: Machine learning algorithms are increasingly used in a vast spectrum of domains where statistical approaches were previously used. Algorithms such as artificial neural networks, classification, regression trees, or support vector machines provide various advantages over traditional linear regression or discriminant analysis. Advantages such as flexibility, scalability, and improved accuracy in dealing with diverse data types, nonlinear problems, and dimensionality reduction, compared to traditional statistical methods are empirically demonstrated in many previous research papers. In this paper, two machine learning algorithms are compared with one statistical method on highly nonlinear data. Results indicate a high level of effectiveness for machine learning algorithms when dealing with nonlinearity. Ključne besede: machine learning, decision tree algorithm, artificial neural network, predictive models, data characteristics, nonlinear data, artificial intelligence Objavljeno v DKUM: 02.07.2025; Ogledov: 0; Prenosov: 7
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5. Adaptations in music lessons : inclusion of a student with autism spectrum disorderKatja Sevšek, Bojan Kovačič, 2025, samostojni znanstveni sestavek ali poglavje v monografski publikaciji Opis: The present research explores teaching adaptations in music education for students with Autism Spectrum Disorder (ASD) in mainstream elementary schools. We examined how teaching experience and exposure to students with ASD impact the use of inclusive strategies and teachers' self-assessed competence by conducting a structured survey of music teachers in Slovenian elementary schools. Results show that adaptation practices differ depending on teaching experience, with experienced teachers more likely to implement structured routines, quiet spaces, and environmental modifications. There is a moderate correlation between the frequency of adaptations used by teachers and their ability to identify ASD characteristics. The findings highlight the importance of practical experience and targeted training in fostering teachers' confidence and competence, as well as the need for ongoing professional development to create inclusive and supportive learning environments in music education. Ključne besede: inclusion, music lessons, teaching adaptations, classroom adaptations, ASD characteristics, mainstream education Objavljeno v DKUM: 02.07.2025; Ogledov: 0; Prenosov: 1
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6. Gender composition at work and women's career satisfaction : an international study of 35 societiesVojko Potočan, Jane L. Y. Terpstra‐Tong, Len J. Treviño, Alara Cansu Yaman, Fabian Jintae Froese, David A. Ralston, Nikos Bozionelos, Olivier Furrer, Brian Tjemkes, Fidel León‐Darder, Yongjuan Li, Pingping Fu, Mario Molteni, Ian Palmer, Zuzana Tučková, Erna Szabo, Gabrielle Poeschl, Martin Hemmert, María Teresa De la Garza Carranza, Satoko Suzuki, Narasimhan Srinivasan, Jaime Ruiz Gutiérrez, Antonin Ricard, Zoltan Buzady, Luis Sigala Paparella, Vik Naidoo, Maria Kangasniemi‐Haapala, Tevfik Dalgic, Yongqing Fang, Calvin Burns, Marian Crowley‐Henry, Virginia Lasio Morello, Andre Pekerti, Shabnam Seyed Mehdi, Abdullah A. Aldousari, Maya Baltazar Herrera, 2025, izvirni znanstveni članek Opis: Drawing from status characteristics theory, we develop a multilevel model to explain the relationships between gender composition (e.g., female-female supervisor-subordinate dyads, a female majority at the next higher level, and a female majority at the same job level) in the workplace and women's career satisfaction. We hypothesise that working with a female supervisor and a female majority at the same level will be negatively related to women's career satisfaction, while a female majority at the next higher level will be positively related to women's career satisfaction. Moreover, we propose that formal societal (gender-equality) institutions and informal cultural (gender-egalitarian) values, each has a moderating effect on the impact of gender compositions on women's career satisfaction. Our results from a multilevel analysis of 2291 women across 35 societies support the three hypothesised main effects. Whereas institutions that support gender equality weaken the positive effect of working with a female majority at the next higher level, they amplify the negative effect of a female majority at the same hierarchical level. Our findings highlight the complex and paradoxical nature of gender composition effects on women's career satisfaction. We discuss the theoretical contributions of our findings and their implications for the diversity management practices of multinational enterprises. Ključne besede: career satisfaction, gender status beliefs, intragender competition/ cooperation, queen bee phenomenon, status characteristics theory Objavljeno v DKUM: 01.07.2025; Ogledov: 0; Prenosov: 2
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7. Enhancing self-regulated learning in higher educationBarbara Šteh, Marjeta Šarić, 2020, izvirni znanstveni članek Opis: A key task of higher education is empowering students for in-depth learning, critical thinking, and assuming responsibility for learning and their future professional work. To attain these goals, it is crucial for students to acquire the ability to regulate their learning. This article presents the concept of self-regulated learning, together with the learning models and factors that contribute to the adequate application of self-regulating strategies. The latter depend on both students’ individual characteristics and contextual factors. The processes of self-regulated learning can be learnt and lead students to more meaningful learning, greater satisfaction in studying, and better learning outcomes. Ključne besede: higher education, selfregulated learning, enhancing self-regulated learning, students’ characteristics, learning context Objavljeno v DKUM: 26.06.2025; Ogledov: 0; Prenosov: 10
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8. Explaining preferences for illustration style and characteristics in early childhoodMarijana Županić Benić, Kristina Kalić, 2019, izvirni znanstveni članek Opis: The purpose of this study was to explore how children perceive the style and characteristics of illustrations in picture books. It was found that six-year-old children preferred expressionist and surrealist illustrations, whereas four-year-old children preferred expressionist and romantic illustrations. They liked illustrations mostly because they were colorful, but also because they saw familiar motifs and actions in those illustrations. Children are also likely to prefer illustrations that are textile-shaped, illustrations that resemble children’s drawings, and naive, happy illustrations. These findings are consistent with previous studies of children’s preferences for illustrations and serve as a reference point for future studies. Ključne besede: artistic styles, ilustration characteristics, picture book, preschool child Objavljeno v DKUM: 18.06.2025; Ogledov: 0; Prenosov: 2
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9. Students' attitudes towards didactic characteristics in graphic design classesMartina Kač Nemanič, 2019, izvirni znanstveni članek Opis: Contemporary education enables the development of creative expression in students, while the role and significance of didactic approaches in secondary school have not yet been comprehensively studied. The article presents the results of research into students' attitudes towards didactic characteristics of Graphic Design classes in secondary school. We were interested in the attitude of 3rd-year students (17-18 years old) towards the characteristics of the subject Graphic Design, and their level of satisfaction with the use of teaching methods, learning techniques and didactic communication in Slovenian schools. The results show that little attention is paid to the concept of effective methodologies in practice. There is a need for a range of didactic approaches that would contribute to active, interesting, creative and dynamically based Graphic Design classes. Ključne besede: graphic design, secondary school, didactic characteristics, students' attitudes, level of satisfaction Objavljeno v DKUM: 18.06.2025; Ogledov: 0; Prenosov: 4
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10. Assessing the impact of accounting perceptions on accounting major choice based on students' personal characteristicsRobert Horvat, Nika Pučko, 2025, izvirni znanstveni članek Opis: In the paper, the impact of selected popular perceptions about accounting and the accounting major on the accounting major choice was assessed for the sample of undergraduate business school freshmen. Rather than observing differences between accounting majors' and non-accounting majors' perceptions themselves, a novel approach was used, focused on the observation of differences between accounting majors' and non-accounting majors' personal characteristics, deemed as relevant for their fit with selected popular accounting perceptions. Regression coefficients obtained from regressing these personal characteristics on the accounting major choice variable were used as evidence for the impact of observed accounting perceptions on accounting major choice. Results suggest an important impact of some of the popular accounting perceptions on students' decision whether to major in accounting or not. Ključne besede: accounting, accounting major choice, accounting perceptions, personal characteristics Objavljeno v DKUM: 02.06.2025; Ogledov: 0; Prenosov: 7
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