Iskanje po katalogu digitalne knjižnice

Opis: The transportation of dangerous goods (TDG) is a critical component of economic systems, especially in regions such as the Western Balkans (WB), where infrastructure and regulatory frameworks face significant challenges. This study assesses the current state of transportation of dangerous goods in Albania, Montenegro, Bosnia and Herzegovina, and Kosovo*, focusing on the alignment of national regulations with international standards such as the ADR agreement. Using a structured questionnaire distributed to 847 stakeholders, key barriers are identified, including inadequate infrastructure, insufficient training, limited oversight and low public awareness. Statistical analyses, including paired t-tests, reveal significant differences in perceptions across the countries surveyed, indicating inequalities in implementation and enforcement. Despite these challenges, there are opportunities to close gaps through targeted investments in infrastructure, increased training programs, stricter compliance and regional cooperation. The findings underscore the need for comprehensive data collection systems and advanced risk assessment tools to improve safety and efficiency. This study contributes to a deeper understanding of TDG issues in the WB countries and provides actionable recommendations for policy makers and practitioners to promote safer and more sustainable practices. The region can improve its TDG framework by addressing these challenges and ensuring economic growth and public safety while minimizing environmental risks.
Ključne besede: transport of dangerous goods, transportation, dangerous goods transport, risk assessment, ADR standards compliance, Western Balkan countries, sustainable transportation
Objavljeno v DKUM: 03.03.2025; Ogledov: 0; Prenosov: 4
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Opis: The eIDAS Regulation provides a common foundation for secure electronic interaction between citizens, businesses, and public authorities. We investigated and identified interoperability and cross-border compliance issues in this paper. We have identified the following weaknesses: Organizational independence, remote access to banking services, remote video identification, use of electronic signatures in public administration, commercial access to the eIDAS network, biometric authentication mechanisms, and, finally, some technical issues with the mechanisms used to provide security and authentication in eIDAS nodes.
Ključne besede: eIDAS, interoperability, cross-border compliance, heterogeneity, European Union
Objavljeno v DKUM: 12.02.2024; Ogledov: 315; Prenosov: 48
Celotno besedilo (346,67 KB)
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Opis: The coronavirus pandemic is one of the biggest health crises of our time. In response to this global problem, various institutions around the world had soon issued evidence-based prevention guidelines. However, these guidelines, which were designed to slow the spread of COVID-19 and contribute to public well-being, are (deliberately) disregarded by some individuals. In the present study, we aimed to develop and test a multivariate model that could help us identify individual characteristics that make a person more/less likely to comply with COVID-19 prevention guidelines. A total of 525 attentive participants completed the online survey. The results of structural equation modeling (SEM) show that COVID-19 risk perception and trust in science both independently predict compliance with COVID-19 prevention guidelines, while the remaining variables in the model (political conservatism, religious orthodoxy, conspiracy ideation and intellectual curiosity) do so via the mediating role of trust in science. The described model exhibited an acceptable fit (χ2(1611) = 2485.84, p < .001, CFI = .91, RMSEA = .032, SRMR = .055). These findings thus provide empirical support for the proposed multivariate model and underline the importance of trust in science in explaining the different levels of compliance with COVID-19 prevention guidelines.
Ključne besede: coronavirus, covid-19, prevention guidelines, compliance, trust in science
Objavljeno v DKUM: 09.11.2020; Ogledov: 1032; Prenosov: 425
Celotno besedilo (1,09 MB)
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Opis: The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and responsibilities creates the tax position of individuals, businesses and the entire economy. The aim of our research is to encourage socially responsible behaviour of legislation institutions in adopting the tax legislation, which will help to improve the social responsibility of taxpayers and increase tax compliance.
Ključne besede: social responsibility, tax compliance, changes in tax legislation, tax aggressiveness
Objavljeno v DKUM: 03.05.2018; Ogledov: 1359; Prenosov: 360
Celotno besedilo (785,60 KB)
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Opis: This paper examines the impact of audits on voluntary tax compliance in the area of value added tax in Slovenia. The analyses argues that audited taxpayers with additional tax assessments as the result of an audit display a higher level of tax compliance within the year of the audit as within the year before audit, while audited taxpayers with no irregularities on the basis of an audit do not change their behavior significantly within the same period. However, regarding the longterm effect, the results reveal the possibility of worsening tax compliance with respect to audits where an additional tax assessment was imposed and where no irregularities were discovered during an audit.
Ključne besede: audits, value added tax, voluntary tax compliance
Objavljeno v DKUM: 03.05.2018; Ogledov: 1808; Prenosov: 335
Celotno besedilo (785,30 KB)
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