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Iskalni niz: "ključne besede" (development) .

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1.
Discretionary capitalization of development expenditures
Primož Petek, Mateja Jerman, Sandra Janković, 2023, izvirni znanstveni članek

Povzetek: The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.
Ključne besede: capitalization, development expenditures, discretion, incentives, intangible assets
Objavljeno v DiRROS: 21.11.2023; Ogledov: 238; Prenosov: 143
.pdf Celotno besedilo (1,03 MB)
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2.
Contribution of forest certification to sustainable development goals
Mersudin Avdibegović, 2023, objavljeni povzetek znanstvenega prispevka na konferenci (vabljeno predavanje)

Ključne besede: forest certification, sustainable development, forest policy
Objavljeno v DiRROS: 06.10.2023; Ogledov: 260; Prenosov: 86
.pdf Celotno besedilo (76,64 KB)

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Moral disengagement in youth athletes : a narrative review
Ambra Gentile, Ivana Milovanović, Saša Pišot, Antonino Bianco, Gioacchino Lavanco, 2022, pregledni znanstveni članek

Povzetek: The sports environment can be considered as a context characterized by interactions typical of social groups, where children have the chance to learn good values. Positive and negative behaviours in sports, also called prosocial and antisocial behaviours, have been studied according to a moral perspective, as has doping behaviour, taking into consideration the concept of moral disengagement. Moral disengagement in children has been associated with maladaptive behaviours later in life, even though it should disappear with growth. Concerning the sports environment, previous reviews on the topic have extensively illustrated the role of moral variables in sport and their relation to antisocial behaviour and doping, positing some research questions that should be investigated in the future. Starting from these questions, the current narrative review aims to update literature about the effects of moral disengagement on youth athletes. Therefore, new studies about the predictors of moral disengagement are introduced, followed by contributions concerning the relationship between moral disengagement and doping and between moral disengagement and antisocial behaviour. Finally, the review summarizes which research questions have been solved in the last decade and which should be researched further on.
Ključne besede: sport, physical activity, athletes, moral disengagement, aggression, cheating, moral development, children, adolescence
Objavljeno v DiRROS: 18.07.2023; Ogledov: 288; Prenosov: 165
.pdf Celotno besedilo (286,82 KB)
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5.
Time passes, healthy habits stay? : a longitudinal small sample comparison of muscle contractile properties, motor abilities and lifestyle characteristics of athletes and non-athletes
Saša Pišot, Rado Pišot, Boštjan Šimunič, 2021, izvirni znanstveni članek

Povzetek: Introduction: Because healthy behaviors learned early in life are more likely to be maintained during adulthood, we aimed to investigate longitudinal changes of partici-pants that were regularly involved in extracurricular sport activities (athletes; N = 7; 4 boys) and those that were not (non-athletes, N = 6; 3 boys)Methods: Participants of both groups were invited for re-assessment at the age of 27, in 2019, 12 years after they participated in a 5-year longitudinal study as adoles-cents (9–14 years of age, in the period 2001‒07). We investigated vastus lateralis (VL) and biceps femoris (BF) contractile properties (tensiomyography), maximal running speed (photocells), anthropometric measures (bioimpedance), maximal vertical jump-ing height (squat and countermovement jumps on a ground reaction force plate), and lifestyle characteristics (GPAQ and EHIS surveys).Results: Based on Cohen’s d effect size we found that athletes have lower body mass index, higher maximal running speed, better maximal vertical jumping height, and shorter BF contraction time, not found in VL, compared to non-athletes. Further-more, athletes also exhibit healthier lifestyle characteristics such as lower sedentary time and higher daily energy expenditure than non-athletes. Athletes follow diet regi-mens consisting of more regular meals with more protein and indulge less in health-risk behavior (smoking and alcohol consumption). However, the self-perception of health and quality of life was lower in athletes than in non-athletes. Conclusion: EU regulations and the beginning of the COVID-19 pandemics pre-vented us from conducting a study on a more representative sample. Nevertheless, we could confirm that regular sport participation yields better physical performance and a healthier lifestyle but could also have a negative impact on health (injuries) and quality of life.
Ključne besede: sport, physical exercise, motor development, healthy lifestyle, tensiomyography, longitudinal studies
Objavljeno v DiRROS: 02.03.2023; Ogledov: 495; Prenosov: 183
.pdf Celotno besedilo (419,06 KB)
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6.
Forest subsidy distribution in five European countries
Elena Haeler, Andreas Bolte, Rafael Buchacher, Harri Hänninen, R. Jandl, Artti Juutinen, Katharina Kuhlmey, Mikko Kurttila, Gun Lidestav, Raisa Mäkipää, Lydia Rosenkranz, Matevž Triplat, Urša Vilhar, Kerstin Westin, Silvio Schueler, 2023, izvirni znanstveni članek

Povzetek: Forest subsidies are widely used to achieve policy objectives aimed at maintaining and supporting the provision of the various ecosystem services provided by forests. In the European Union, an important instrument is the European Agricultural Fund for Rural Development (EAFRD) within the EU's Common Agricultural Policy (CAP), but countries also have national subsidy systems. In both cases, individual countries determine which objectives they want to achieve with the subsidy schemes and which measures are supported. In this comparative study, we investigate which forest-related measures are subsidized across Europe and which forest owners, representing a very heterogeneous group, are involved in the activities of the subsidy systems. We collected data on subsidies paid out for forest-related measures from Austria, Finland, Germany, Slovenia and Sweden from the EAFRD funding period 2014–2020 for a comparison of the funded activities. Further, we analysed how subsidies were distributed among private forest owners with forest holdings of different sizes by performing G-tests to compare the observed with the expected subsidies received by forest owners in the different size categories. The results show that through the flexibility given by the CAP for countries to adjust their subsidy programmes to the specific national needs, EAFRD funds and equivalent national subsidies are indeed used for a wide range of activities instead of only a few following one common European goal. Reflecting the different needs and various forest functions, the subsidized activities range from the more ecology-oriented “investment to increase resistance and the ecological value of forests” to the more management-oriented “purchase of new machinery and new equipment for forestry operations”. In all five countries, small-scale forest owners with holdings smaller than 200 ha are the largest owner group and manage a large share of the forest area in private hands (from 47% in Austria to 97% in Slovenia). However, especially owners of the smallest holdings (< 20 ha) rarely use the funding scheme of the EAFRD framework and thus receive a disproportionately low share of subsidies. There might be several reasons for this. Small-scale forest owners are generally less involved regarding policy issues (including subsidy schemes) than owners of larger forest holdings and may not be aware of all funding opportunities. In addition, the considerable effort to apply, including project preparation, administration and documentation may be perceived as a barrier. It became clear that the current subsidy systems of the countries focus on different forest policy objectives. Our study further revealed that the documentation of subsidy distribution is partly unclear and inconsistent across countries hampering European comparisons. However, understanding current subsidy distribution is urgently needed for increasing the effectiveness of subsidy systems to achieve European policy goals of vital multifunctional forests.
Ključne besede: European agricultural fund for rural development, EAFRD, policy, incentives, multifunctional forests, small-scale forest owners, bioeconomy
Objavljeno v DiRROS: 05.01.2023; Ogledov: 478; Prenosov: 296
.pdf Celotno besedilo (628,13 KB)
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7.
The remaking and unmaking of multi-ethnic spaces : Diyarbakir and Southeast Anatolia in the 21st century
William Gourlay, 2021, izvirni znanstveni članek

Povzetek: Focusing on 21st century developments in southeast Anatolia, this article exa-mines the circumstances of minority communities within the contexts of the shifting dynamics of Turkey’s national project. Until the early 20th century southe-ast Anatolia was an ethnic patchwork. The early republican era saw efforts to “Turkify” through the promulgation of a national identity project asserting eth-nic unity. From the 1980s, conflict with the PKK gave urgency to the notion that uniformity was paramount for national cohesion. In this milieu, ethnic diversity was suspect. Circumstances changed with the AKP government’s 2002 ascendance and the earlier emergence of Kurdish municipal politicians. This article documents how thereafter the re-imagining of the national project away from an exclusive eth-nic categorisation allowed acknowledgement and accommodation of ethnic and religious diversity across southeast Anatolia. The chapter analyses these events in light of a backlash by nationalist politicians, the 2015 re-ignition of the PKK con-flict and the subsequent resurgence of nationalist rhetoric in the political arena. It appears a narrow, exclusive national identity is re-asserting itself. The article thus examines the extent to which the experience of south-eastern Anatolia represents the re-imagining of Turkey’s national project and the embrace of a previously de-nied multi-ethnic socio-political fabric.
Ključne besede: Turkey, southeast Anatolia, ethnic identity, minorities, national identity, Justice and Development Party, nationalism
Objavljeno v DiRROS: 22.03.2022; Ogledov: 447; Prenosov: 290
.pdf Celotno besedilo (272,92 KB)
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8.
Climatic regulation of leaf and cambial phenology in Quercus pubescens : their interlinkage and impact on xylem and phloem conduits
Jožica Gričar, Jernej Jevšenak, Polona Hafner, Peter Prislan, Mitja Ferlan, Martina Lavrič, Dominik Vodnik, Klemen Eler, 2022, izvirni znanstveni članek

Povzetek: Increased frequency and severity of stressful events affects the growth patterns and functioning of trees which adjust their phenology to given conditions. Here, we analysed environmental effects (temperature, precipitation, VPD and SWC) on the timing of leaf phenology, seasonal stem radial growth patterns, and xylem and phloem anatomy of Quercus pubescens in the sub-Mediterranean in the period 2014%2019, when various adverse weather events occurred, i.e. spring drought in 2015, summer fire in 2016 and summer drought in 2017. Results showed that the timings of leaf and cambium phenology do not occur simultaneously in Q. pubescens, reflecting different environmental and internal constraints. Although year-to-year variability in the timings of leaf and cambial phenology exists, their chronological sequence is fairly fixed. Different effects of weather conditions on different stages of leaf development in spring were observed. Common climatic drivers (i.e., negative effect of hot and dry summers and a positive effect of increasing moisture availability in winter and summer) were found to affect the widths of xylem and phloem increments with more pronounced effect on late formed parts. A legacy effect of the timing of leaf and cambial phenology of the previous growing season on the timing of phenology of the following spring was confirmed. Rarely available phloem data permitted a comprehensive insight into the interlinkage of the timing of cambium and leaf phenology and adjustment strategies of vascular tissues in Mediterranean pubescent oak to various environmental constraints, including frequent extreme events (drought, fire). Our results suggest that predicted changes in autumn/winter and spring climatic conditions for this area could affect the timings of leaf and stem cambial phenology of Q. pubescens in the coming years, which would affect stem xylem and phloem structure and hydraulic properties, and ultimately its performance.
Ključne besede: pubescent oak, leaf development, radial growth, initial earlywood vessel, sieve tube, anatomy, cambial cell production, extreme weather events
Objavljeno v DiRROS: 06.09.2021; Ogledov: 928; Prenosov: 265
.pdf Celotno besedilo (7,00 MB)
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UNESCO Chair on Water-related Disaster Risk Reduction (WRDRR)
Matjaž Mikoš, Mitja Brilly, 2019, objavljeni povzetek znanstvenega prispevka na konferenci

Ključne besede: Agenda 2030, droughts, floods, international hydrological programme, landslides, sustainable development goals
Objavljeno v DiRROS: 14.05.2019; Ogledov: 2241; Prenosov: 0

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