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Is there a relationship between self-enhancement, conservation and personal tax culture?
Aleksandra Hlastec, Damijan Mumel, Lidija Hauptman, 2023, original scientific article

Abstract: 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.
Keywords: personal values, self-enhancement, conservatism, tax culture, personal tax culture, tax system, tax compliance, tax evasion, conceptual model, Slovenia
Published in DKUM: 22.04.2024; Views: 129; Downloads: 115
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Maximizing employee engagement through artificial intelligent organizational culture in the context of leadership and training of employees : testing linear and non-linear relationships
Maja Rožman, Polona Tominc, Borut Milfelner, 2023, original scientific article

Abstract: The paper’s main aim is to analyze five constructs of organizational culture, AI-supported leadership, AI-supported appropriate training of employees, teams’ effective performance, and employee engagement, and their relationship through the prism of artificial intelligence on a sample of large and medium-sized Slovenian companies. The second aim of the paper is to test the proposed model with two different statistical techniques in the scope of structural equation modeling (SEM) that enable us to assess linear (PLS-SEM) and non-linear relationships (CB-SEM) among the constructs. The empirical research included 437 medium-sized and large Slovenian companies. From each company, a CEO or owner participated in our research. The findings of the research with both techniques show that organizational culture had no impact on AI-supported appropriate training of employees and was not significant as well as that organizational culture had an impact on AI-supported leadership. The impact of AI-supported leadership on AI-supported appropriate training of employees were supported only for the PLS-SEM model. The impact of AI-supported leadership for employees on teams was positive. Contrary to that, the impact of AI-supported leadership for business solutions on teams was non-significant. In both cases, AI-supported appropriate training of employees’ impact on teams was strong and positive. Also, employee engagement impact on teams was positive and statistically significant with PLS-SEM and CB-SEM methods. The research yields important implications for companies seeking to integrate artificial intelligence effectively in their operations. It emphasizes the critical role of AI-supported leadership in driving positive outcomes, such as improved employee training and enhanced team effectiveness. Companies should focus on developing leaders who can leverage AI tools to foster a skilled and engaged workforce. By adopting data-driven decision-making processes and incorporating insights from structural equation modeling, organizations can develop effective AI integration strategies. These provide valuable guidance for enhancing human resource management practices and achieving successful AI adoption across companies. The findings contribute to the formation of new views in the field of artificial intelligence implementation in the companies and show companies a broader picture of which aspects of human resource management need to be improved.
Keywords: leadership, organizational culture, employee engagement, artificial intelligent
Published in DKUM: 22.04.2024; Views: 97; Downloads: 3
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Sensitivity to imidacloprid insecticide varies among some social and solitary bee species of agricultural value
Blair Sampson, Aleš Gregorc, Mohamed Alburaki, Chris Werle, Shahid Karim, John Adamczyk, Patricia R. Knight, 2023, original scientific article

Abstract: Pollinator health risks from long-lasting neonicotinoid insecticides like imidacloprid has primarily focused on commercially managed, cavity-nesting bees in the genera Apis, Bombus, and Osmia. We expand these assessments to include 12 species of native and non-native crop pollinators of differing levels of body size, sociality, and floral specialization. Bees were collected throughout 2016 and 2017 from flowering blueberry, squash, pumpkin, sunflower and okra in south Mississippi, USA. Within 30–60 minutes of capture, bees were installed in bioassay cages made from transparent plastic cups and dark amber jars. Bees were fed via dental wicks saturated with 27% (1.25 M) sugar syrup containing a realistic range of sublethal concentrations of imidacloprid (0, 5, 20, or 100 ppb) that are often found in nectar. Bees displayed no visible tremors or convulsions except for a small sweat bee, Halictus ligatus, and only at 100ppb syrup. Imidacloprid shortened the captive longevities of the solitary bees. Tolerant bee species lived ~10 to 12 days in the bioassays and included two social and one solitary species: Halictus ligatus, Apis mellifera and Ptilothrix bombiformis (rose mallow bees), respectively. No other bee species tolerated imidacloprid as well as honey bees did, which exhibited no appreciable mortality and only modest paralysis across concentration. In contrast, native bees either lived shorter lives, experienced longer paralysis, or endured both. Overall, longevity decreased with concentration linearly for social bees and non-linearly for solitary species. The percentage of a bee’s captive lifespan spent paralyzed increased logarithmically with concentration for all species, although bumble bees suffered longest. Of greatest concern was comparable debilitation of agriculturally valuable solitary bees at both low and high sublethal rates of imidacloprid.
Keywords: bee culture, agricultural value
Published in DKUM: 02.04.2024; Views: 152; Downloads: 9
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Safety culture in the operating room : translation, validation of the safety attitudes questionnaire - operating room version
Teodor Pevec, Tit Albreht, Eva Turk, 2023, original scientific article

Abstract: Background: Measuring the safety culture in Healthcare is an important step in improving patient safety. One of the most commonly used instruments to measure the safety climate is the Safety Attitudes Questionnaire (SAQ). The aim of the current study was to establish the validity and reliability of the Slovenian version of the SAQ for the operating room SAQ-OR. Methods: The SAQ, consisting of six dimensions, was translated and adapted to the Slovenian context and applied in operating rooms from seven out of ten Slovenian regional hospitals. Cronbach's alpha and confirmatory factor analysis (CFA) was used to evaluate the reliability and validity of the instrument. Results: The sample consisted of 243 health care professionals who hold positions in the OR, divided into 4 distinct professional classes, namely, 76 surgeons (31%), 15 anesthesiologists (6%), 140 nurses (58%) and 12 auxiliary persons (5%). It was observed a very good Cronbach's alpha (0.77 to 0.88). The CFA and its goodness-of-fit indices (CFI 0.912, TLI 0.900, RMSE 0.056, SRMR 0.056) showed an acceptable model fit. There are 28 items in the final model. Conclusions: The Slovenian version of the SAQ-OR revealed good psychometric properties for studying the organisational safety culture.
Keywords: operating room, safety attitudes questionnare, safety culture, translation
Published in DKUM: 13.03.2024; Views: 248; Downloads: 10
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Slow tourism in the post-Covid era : the case of Montenegro
Ivona Jovanović, Jasna Potočnik Topler, 2022, independent scientific component part or a chapter in a monograph

Abstract: This chapter explores slow tourism as a sustainable tourism concept with the potential for slow tourism offers in Montenegro. Namely, the post-Covid tourist faces an accelerated pace of life and often a stressful daily routine. They need relaxation and a vacation that cannot be found in the tourist offers containing lots of sightseeing tours in as short a time as possible. Accordingly, a new concept of travel has been developing in recent years, especially after the Covid-19 pandemic, one which promotes relaxation and "deep" exploration of the tourist destination - slow tourism. The slow tourist is usually not attracted to the established routes and ready tourist products. Instead, the focus is placed on traveling to the destination, using slow means of transportation, as well as on avoiding large hotels. Slow tourists are trying to get to know the local culture and establish contacts with the locals. Montenegro enables all that.
Keywords: post-Covid era, slow tourism, sustainability, culture, Montenegro
Published in DKUM: 22.02.2024; Views: 178; Downloads: 9
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Locating imagination in popular culture : place, tourism and belonging
2021, scientific monograph

Keywords: tourism, popular culture, imagination
Published in DKUM: 19.01.2024; Views: 220; Downloads: 11
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Economic analysis of the cultural and creative industries in Slovenia
Nika Murovec, Damjan Kavaš, 2012, original scientific article

Abstract: This paper presents results of the qualitative and quantitative economic analyses of the cultural and creative industries (CCI), which were carried outwithin two projects: "Creative Cities" and "The state of design, with a focus on industrial design, as a part of creative industries, and best international practices as a foundation for fostering this sector in Slovenia." This paper tacked the several methodological issues related to CCI analysis by combining different methodological approaches in order to improve their reliability. The main results of the public sector, industrial, occupational, and SWOT (strengths, weaknesses, opportunities, threats) analyses are described. CCI in Slovenia presented as a potential that has not been fully mobilised. In order to further develop CCI and exploit the economic potential, a comprehensive policy support of CCI at the local, national, and EU levels is needed.
Keywords: creativeness, culture, industry, economic analysis, Slovenia
Published in DKUM: 06.09.2023; Views: 199; Downloads: 0

Racial, cultural, and linguistic aspects of rap music : master's thesis
Luka Kovač, 2022, master's thesis

Abstract: At the beginning of the master's thesis, we will deal with this topic, i.e., the pioneers of the development of rap music. Above all, we will be interested in how this development took place in a cultural sense and how African-American culture influenced it. This cultural as well as sociological aspect will be present throughout the thesis. In the master's thesis, we will also use the title hip Hop music. The term rap has historically been used more for commercial purposes, while the term hip hop has a more cultural background. Rap music was heavily influenced by disco music, among other things, as disco also emphasized the key role of DJs in creating songs and mixes for dancers. While early disco music was strongly associated with African-American and Italian-American culture, which developed mainly in subculture clubs, a trend began in the 1970s, when expensively recorded disco songs produced by the increasingly popular music industry took over. The first few initial chapters will focus on this topic. It is virtually impossible to talk about hip hop or rap music without mentioning AAVE (African-American Vernacular English). Many African-Americans are living in the US. Their ancestors, or at least most of them, came to the USA as slaves. They were brought to Jamestown, Virginia, in 1619, and then a continuous stream of slaves was present until 1808, when the slave trade was abolished. These waves of enslaved Africans did not speak English but their local languages. When they arrived in the USA, they learned English, the dominant language. Linguists' assumptions differ to this day regarding how successful they were in acquiring the new language and how much their local languages in Africa influenced them. In this thesis, we will elaborate on the different theories regarding the origin of AAVE and its grammatical and phonetic features. We will also devote a good part of the thesis to an essential part of the history of rap music, namely the rivalry between the US East Coast rap and US West Coast rap. Finally, we will add another chapter where we will briefly outline the development of rap music in Slovenia. We will focus on the lyrics in the second empirical part of the thesis, where we will highlight some of the selected songs. We will compare and analyze the compositions. We will focus more extensively on the linguistic features, as these make rap music stand out compared to other musical genres. We will also look at the specific characteristics of rap lyrics compared to different genres.
Keywords: New York, rap, hip hop, African-American culture, AAVE, East Coast, West Coast
Published in DKUM: 12.10.2022; Views: 545; Downloads: 83
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Cultural complex by the river Morača, Podgorica, Montenegro : master thesis
Filip Radojević, 2021, master's thesis

Abstract: The masters’ thesis aims to examine the practice of appropriation of inherent qualities of certain sites in the city and the necessity of their preservation against dramatically developing trend of private real-estate and consumer-capitalism driven land-claim. The latter, in combination with inadequate response from government institutions can contribute to a total loss of areas of public interest in the city. The location of the former ”Kasarna Morača” military barracks in Podgorica makes for a valuable target for the greedy investors, but also to the public, which could benefit from a large mass of greenery in the very centre of the capital next to the Morača river. For this reason, questions have been raised sparking public debates on how this location, currently an asset of the state, ought to be managed. This project aims to develop an urban regeneration solution for the brownfield area by means of two interconnected segments. The first one is the recreation area along the Morača riverbank which incorporates a large part of the existing greenery and extends to the Mausoleum of the Partisan fighter on the Gorica hill. The second is situated at the Eastern edge of the site. With the adaptive reuse of the existing barrack structures and a new adaptable and flexible structural system, it proposes a set of public and cultural programs along the”Vaka Đurovića” boulevard. Both the green belt and the cultural complex are connected via pedestrian and cycling paths which also lead to a proposed pedestrian bridge connecting the public institutions, neighbourhoods and recreational areas along Morača riverbanks.
Keywords: culture, recreation, complex, urban connector, ”weak” architecture, Morača, bridge
Published in DKUM: 01.10.2021; Views: 908; Downloads: 189
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