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Comparative analysis of funding sources of government sector in countries of the European union
Get PDFDiplomsko delo analizira vire financiranja sektorja država v državah Evropske unije v obdobju od leta 2000 do 2023. Delo je osredotočeno na vire financiranja in na bolj podrobno strukturo davkov med državami članicami Evropske unije. Poleg tega delo analizira povezavo med davčnimi prihodki in gospodarsko rastjo ter razvitostjo. Analizira tudi stopnjo davčne vrzeli in njeno povezavo z davčnimi prihodki.
V teoretičnem delu diplomskega dela so analizirani in primerjani proračun sektorja države, državni proračun in proračuni občin, opisane so različne vrste prihodkov, odhodkov in davkov ter predstavljene davčne stopnje najpogostejših davkov v državah članicah. Opredeljen je tudi sektor država, skupaj z njegovimi podsektorji.
Empirična analiza je pokazala, da so davčni prihodki (glede na BDP) najvišji vir financiranja ravni sektorja država v vseh državah Evropske unije, pri čemer prevladujeta davek na dodano vrednost in dohodnina.
V Belgiji, Danski, Irski, Franciji, Italiji, Nizozemski, Avstriji, Finski, Luksemburgu in Švedski je višji delež prihodkov iz dohodnine, medtem ko v Bolgariji, Češki, Grčiji, Hrvaški, Cipru, Latviji, Litvi, Malti, Poljski, Portugalski, Romuniji, Sloveniji in Slovaški davek na dodano vrednost. Ugotovili smo, da se v preučevanem vzorcu držav povezava med davčnimi prihodki in gospodarsko rastjo ter razvitostjo razlikuje. S korelacijsko analizo časovnih serij po državah ugotovimo, da je med davčnimi prihodki in gospodarsko razvitostjo močna pozitivna povezava na Nizozemskem, v Nemčiji in Latviji, medtem ko je ta povezava srednje negativna v Grčiji, Italiji, Sloveniji, Romuniji in na Švedskem. S korelacijsko analizo časovnih serij po državah ugotovimo, da je med davčnimi prihodki in gospodarsko rastjo korelacija srednje močno pozitivna v Bolgariji, Sloveniji, Španiji in na Finskem, medtem ko je ta nizko negativna na Madžarskem in Irskem ter srednje negativna v Estoniji. Korelacija med deležem davčne vrzeli in deležem davčnih prihodkov se je izkazala za neznatno.This thesis analyses the funding sources of the government sector in the countries of the European Union, over the period from 2000 to 2023. It focuses on the structure of funding sources, with an emphasis on the composition of taxes across EU member countries. In addition, the study explores the relationship between tax revenues and economic growth and development. It also examines tax gaps and it\u27s connection to tax revenues.
In the theoretical part of the thesis, government sector budget, state budget and municipal budgets are analysed and compared. It also outlines the various forms of revenues, expenditures and taxes, and presents the tax rates of the most common taxes in EU countries. It also defines the general government sector and its subsectors.
The empirical analysis showed that tax revenues (relative to GDP) are the primary source of financing the government sector in all EU member states, with value-added tax and personal income tax being the most dominant.
In Belgium, Denmark, Ireland, France, Italy, Netherlands, Austria, Finland, Luxembourg and Sweden, a higher share of revenues comes from personal income tax. While in Bulgaria, Czechia, Greece, Croatia, Cyprus, Latvia, Lithuania, Malta, Poland, Portugal, Romania, Slovenia and Slovakia, the value-added tax represents the larger source. The analysis found that, within the observed sample of countries, the relationship between tax revenues and economic growth and development varies. Using the correlation analysis of time series by country, we find a strong positive relationship between tax revenues and economic development in the Netherlands, Germany and Latvia, while the relationskip is moderately negative in Greece, Italy, Slovenia and Romania.. Correlation analysis of time series by country shows that the correlation between tax revenues and economic growth is moderately positive in Bulgaria, Slovenia, Spain and Finland, while it is weakly negative in Hungary and Ireland and moderately negative in Estonia. The relationship between the size of the tax gap and the share of tax revenues proved to be negligible
BALANCE BETWEEN PRIVATE AND PROFESSIONAL LIFE
Get PDFDiplomska naloga preučuje prizadevanje za učinkovito ravnovesje med poklicnim in zasebnim življenjem, kar v sodobnem delovnem okolju predstavlja izziv, ki presega zgolj upravljanje časa. To vključuje mešanico organizacijskih praks, družbenih pričakovanj, individualnih lastnosti in kulturnih vrednot. Teoretični del ponazarja, kako tehnološki napredek, globalizacija in spremembe v družinskih strukturah vplivajo na naše dojemanje in upravljanje ravnovesja med poklicnim in zasebnim življenjem. Čeprav digitalizacija ponuja večjo fleksibilnost, uvaja tudi nove pritiske, ki lahko prispevajo k stresu in izgorelosti.
Empirični del raziskave, izvedene v podjetju X, razkriva, da se zaposleni kljub podpornim ukrepom, kot so fleksibilne politike in možnost dela na daljavo, še vedno soočajo z izzivi. Mednje spadajo občutki krivde med odmori in težave pri odklopu od dela. Poudarjeni pa so tudi pozitivni vidiki, kot so močna medsebojna podpora, visoko spoštovanje fleksibilnih ureditev in splošen občutek ravnovesja.
Ugotovitve poudarjajo, da doseganje ravnovesja med poklicnim in zasebnim življenjem ni samoumevnozahteva nenehno prilagajanje in sodelovanje med zaposlenimi in organizacijo. Med ključnimi dejavniki so vloga vodstva, strateška integracija ravnovesja v organizacijsko kulturo in prilagojene prakse, ki upoštevajo različne življenjske situacije in individualne potrebe.Achieving a healthy work-life balance is one of the main challenges in modern work environments. It involves more than just time menedžmentit requires a combination of organizational practices, social expectations, individual characteristics, and cultural values. The theoretical section of this study highlights how technological advancements, globalization, and shifts in family structures impact perceptions and menedžment of worklife balance. While digitalization offers greater flexibility, it also introduces new pressures that can lead to stress and burnout.
The empirical research conducted at Company X reveals that, despite having flexible policies and options for remote work, employees face certain challenges. These include feelings of guilt when taking breaks and difficulties disconnecting from work. On a positive note, strong peer support, highly appreciated flexible arrangements, and a general sense of balance among employees are noteworthy. The findings underline that achieving work-life balance is not a givenit requires ongoing adaptation and collaboration between employees and the organization. Key factors for success include effective leadership, the strategic integration of work-life balance into the organizational culture, and tailored practices that consider varying life situations and needs
Perception of tax compliance and factors of tax evasion
Get PDFDiplomsko delo obravnava tematiko davčne skladnosti in dejavnikov, ki vplivajo na pojav davčne utaje med posamezniki in podjetji. V teoretičnem delu smo predstavili temeljne pojme, kot so davčna skladnost, davčna utaja, davčna goljufija in izogibanje davkom, ter razčlenili ekonomski, psihološki, etični in institucionalni vpliv na odnos do izpolnjevanja davčnih obveznosti. Poseben poudarek smo namenili vprašanjem zaupanja v državo, pravičnosti davčnega sistema, digitalizacije davčnih postopkov in vlogi davčnih oaz. Empirični del temelji na anketni raziskavi, ki proučuje stališča različnih demografskih skupin glede davčne discipline, motivacije za utajo in zaznavanja učinkovitosti ukrepov za preprečevanje davčne neskladnosti. Delo tako celovito razkriva kompleksnost davčnega vedenja ter izpostavlja pomen razumevanja različnih dejavnikov za učinkovito oblikovanje davčne politike in spodbujanje skladnosti v sodobni družbi. V okviru raziskave so bile postavljene tri hipoteze, ki so bile tudi potrjene.The thesis addresses the topic of tax compliance and the factors influencing the occurrence of tax evasion among individuals and companies. The theoretical section presents fundamental concepts such as tax compliance, tax evasion, tax fraud, and tax avoidance. And analyzes the economic, psychological, ethical, and institutional influences on attitudes toward fulfilling tax obligations. Special attention is given to issues of trust in the state, the fairness of the tax system, the digitalization of tax procedures, and the role of tax havens. The empirical part is based on a survey questionnaire that explores the attitudes of different demographic groups regarding tax discipline, motivations for evasion, and perceptions of the effectiveness of measures to prevent tax non-compliance. The thesis thus comprehensively reveals the complexity of tax behavior and highlights the importance of understanding various factors for effective tax policy design and the promotion of compliance in modern society. Three hypotheses were formulated and confirmed within the research
Impact of prison architecture on prisoners\u27 behaviour
Get PDFArhitektura predstavlja pomemben, a dostikrat spregledan vidik zaporskega sistema, ki lahko bistveno prispeva k bolj humanim, varnim in učinkovitim oblikam prestajanja kazni. Zapori so si med seboj zelo različni. Še posebej so razlike vidne med zapori, ki so zgrajeni v različnih zgodovinskih obdobjih. Arhitekturne zasnove zaporov so bile prepoznane kot eden izmed pomembnejših dejavnikov, ki vplivajo ne le na varnost in nadzor, temveč tudi na vsakodnevno izkušnjo posameznika v kazenskem sistemu. Arhitektura ne deluje zgolj kot funkcionalen okvir za izvrševanje kazni, temveč tudi kot pomemben dejavnik, ki vpliva na psihološko in vedenjsko dinamiko zapora. Z uporabo deskriptivnega pristopa je bila izvedena analiza relevantne literature s področij arhitekture, psihologije, sociologije in kriminologije. Preučeni so bili zgodovinski modeli zaporov (npr. model panoptikona, auburnski model, pensilvanski model) in sodobnejše oblike (npr. odprti model). Ugotovili smo, da prostorski elementi, kot so dostop do naravne svetlobe (ali umetne svetlobe, podobne naravni), velikost celic, odprtost samega zapora, povezanost z zunanjim okoljem in prenatrpanost, vplivajo na duševno zdravje zapornikov, njihovo vedenje in uspešnost resocializacije. Ustrezna arhitekturna ureditev prispeva k zmanjšanju napetosti, agresije in stresa med zaporniki. Poleg tega krepi odnose med zaporniki in osebjem ter podpira cilje resocializacije.Architecture is an important, yet often overlooked, aspect of the prison system, which can significantly contribute to more humane, safe, and effective forms of serving sentences. Jails are very different from one another. Differences are especially noticeable between prisons built in different historical periods. Architectural designs of prisons have been recognised as one of the more important factors that influence not only security and control, but also the daily experience of an individual in the penal system. Architecture not only serves as a functional framework for carrying out punishment, but also as an important factor that influences the psychological and behavioural dynamics of the prison. Using a descriptive approach, a relevant literature analysis was conducted in the fields of architecture, psychology, sociology, and criminology. Historical prison models (e.g., the Panopticon model, the Auburn model, the Pennsylvanian model) and more modern forms (e.g., the open model) were studied. We found that spatial elements, such as access to natural light (or artificial light similar to natural light), cell size, the openness of the prison itself, connection to the outside environment, and overcrowding, affect the mental health of prisoners, their behaviour, and the success of their reintegration into society. Proper architectural arrangement contributes to reducing tension, aggression, and stress among prisoners. Additionally, it strengthens the relationship between inmates and staff and supports the goals of resocialization
Compliance of tools and standards in a software bug tracking domain
Get PDFV magistrskem delu smo analizirali skladnost med standardi in orodji za sledenje napakam v programski opremi. Z izvedbo sistematičnega pregleda literature smo identificirali relevantne standarde in pogosto uporabljena orodja ter analizirali njihovo skladnost glede na identificirane komponente poročanja o napakah. Ugotovili smo nizko stopnjo skladnosti, kar lahko vpliva na vključevanje novih članov v razvojne ekipe in učinkovitost zagotavljanja kakovosti. Rezultati raziskave predstavljajo možnost za nadaljnje raziskave in razvoj metodologij na tem področju.In the thesis we analysed the consistency between standards and tools for software bug tracking. By conducting a systematic literature review, we identified relevant standards and commonly used tools and analysed their consistency with respect to the identified bug reporting components. We found a low level of compliance, which may have an impact on the integration of new members into development teams and the effectiveness of quality assurance. The results of the research present an opportunity for further research and development of methodologies in this area
Climate crisis
Get PDFV pričujočem poglavju obravnavamo ključne psihološke dejavnike, ki vplivajo na verjetnost pro-okoljskega vedenja, in izzive, ki takšno vedenje otežujejo. V prvem delu predstavimo teorijo načrtovanega vedenja, ki pojasnjuje, kako spremembe v prepričanjih, ozaveščenosti v zvezi z okoljsko problematiko, subjektivne norme in vedenjske namere prispevajo k učinkovitemu soočanju s podnebnimi spremembami. V drugem delu prispevka se osredotočimo na pojav podnebne anksioznosti in psihološke intervencije, ki se jih najpogosteje uporablja pri obravnavi tega pojava. Orišemo pristop multiplih potreb ter predstavimo razlike med različnimi vrstami in ravnmi intervencij ter njihovo vlogo pri komuniciranju, spodbujanju in krepitvi odpornosti posameznikov ter skupnosti.In present chapter, we discuss the key psychological factors that influence the likelihood of pro-environmental behavior and the challenges that prevent it. In the first part, we introduce the theory of planned behavior, which explains how changing beliefs, environmental awareness, subjective norms, and behavioral intentions contribute to effectively confronting climate change. The second part focuses on the emergence of climate anxiety and the psychological interventions most commonly employed to address it. We outline the multiple-needs approach and highlight the differences between various types and levels of intervention, as well as their role in fostering and strengthening resilience in both individuals and communities
Aprovechar las habilidades de coaching para la salud mental y el bienestar de los ninos
Get PDFThe power of the environment in shaping children’s productivity is truly remarkable. Many children nowadays are absorbed in trivial activities and artificial entertainment, often overlooking the real-life world surrounding them. As Tolstoy famously wrote, "Everyone thinks of changing the world, but no one thinks of changing himself." Coaching, as a skill, has gained significant traction globally. Through mastering this skill, individuals can courageously embark on their personal transformation and navigate the "inner game" within their minds. This research draws from Slovenian and foreign literature alongside empirical research utilizing statistical methods. It adopts a retrospective approach, examining past influences through quantitative data evaluation, including surveys with children and teachers. The current topic aims to illuminate the positive significance and impact of coaching skills on children. Moreover, it intends to introduce a new skill set to educational institutions, thereby integrating coaching skills into the teaching process
Environmental responsibility, challenges and opportunities for sustainability from Maribor University students’ perspective
Get PDFPrispevek prikazuje rezultate raziskave o okoljski problematiki, ki je bila izvedena na priložnostnem vzorcu 435 študentov Univerze v Mariboru (UM). Pokazala je, da se študenti zavedajo okoljskih problemov in jih ti skrbijo. Študenti, ki zaznavajo višjo stopnjo problematičnosti okoljskih vprašanj in jih ti bolj skrbijo, po samooceni delujejo bolj prookoljsko. prookoljskega delovanja jim predstavljajo finance, odgovornost za obvladovanje okoljske krize pa pripisujejo različnim deležnikom. Študenti, ki zaznavajo manj ovir pri prookoljskem delovanju in večjo odgovornost za obvladovanje okoljske krize pripisujejo vsakemu posamezniku, izražajo višjo samooceno prookoljskega delovanja in večjo željo po informiranju ter učenju o reševanju okoljske krize. Njihovo poznavanje ponudbe vsebin o okoljski problematiki na UM je slabo, od UM si želijo predvsem ukrepe, ki se jih ne bi preveč osebno dotaknili. Raziskava je pokazala nekatere razlike med študenti glede na spol in stopnjo izobraževanja ter nekatere povezave med prookoljskimi spremenljivkami in podala nekaj idej za prakso.This paper presents the results of a survey on environmental issues conducted among an ad hoc sample of 435 students at the University of Maribor (UM). We found that students are aware of and concerned about environmental problems. Students who perceive environmental issues more problematic and are more concerned about them, are, according to their own assessment, more pro-environmental. The biggest obstacle to pro environmental behaviour is funding, and they attribute responsibility for dealing with the environmental crisis to various stakeholders. Students who perceive fewer barriers to pro environmental behaviour and attribute more responsibility for managing the environmental crisis to individuals express higher self-rated pro-environmental behaviour and a greater desire to be informed. Their knowledge of the range of environmental issues at UM is low and they want UM to take actions that do not affect them too personally. The survey showed some differences between students according to gender and level of education and some links between them, and gave some ideas for practice
Chemical Reaction Engineering II
Get PDFNavodila za opravljanje laboratorijskih vaj pri predmetu Kemijska reakcijska tehnika II so učni pripomoček za študente, da lahko pristopijo k opravljanju eksperimentalnega dela v laboratoriju.Manual for performing laboratory exercises in the course Chemical Reaction Engineering II represents a teaching aid for students to be able to approach experimental work in the laboratory
Optimal ensemble-based framework for ground-fault protection in radial MV distribution networks with resonant grounding☆
Get PDFGround fault relays (GFRs) in resonant-grounded medium voltage distribution networks shall not operate during phase-to-ground (Ph-G) fault inception, allowing the Petersen coil to suppress self-extinguishing faults, but the designated GFR must operate during permanent faults. In order to enhance the performance of GFRs, particularly during high-impedance faults, the scope of this paper is to propose a straightforward, machine-learning-based protection framework. The enhanced GFR is modeled as a classification task. Depending on the GFR’s position and the Ph-G fault location in the network, fault samples are labeled as “no operation,” “primary,” “backup,” or “backup of backup,” forming two-class, three-class, and four-class GFR setups, respectively. This assures selective operation across three protection zones and improves the reliability of all GFRs. The proposed protection scheme employs backward optimal feature selection to identify the most relevant discrete features obtained from measured zero-sequence current and voltage waveforms. An ensemble of k-nearest neighbor classifiers is utilized for accurate classification, simulating the GFR operating conditions, with measurement errors and sensitivity incorporated in the preprocessing. A 20 kV case study network validates the proposed framework, achieving F1-scores exceeding 96 %. The maximum operation delay of the protection scheme for an enhanced GFR is 225 ms, accommodating the required time window (200 ms), prediction time (5 ms), and change detection time (20 ms), thus assuring safe operation. Compared to other machine-learning-based methods used for Ph-G fault protection in resonant-grounded radial networks, this framework is high-performing, fast, and easy to implement, utilizing a simpler structure than neural networks