Prema gledištu evolucijske psihologije manipulacija uključuje načine na koje ljudi namjerno pokušavaju mijenjati ponašanje drugih (Buss, 1987). Manipulativno ponašanje ima svoj razlog, svrhu ili ...cilj, a korištenje pojedinih taktika manipulacije ovisi o tome što želimo postići. Vrsta odnosa uvjetuje vrstu taktike koja se smatra primjerenom, a romantični su odnosi osobito bogat izvor informacija o aspektima manipulativnog ponašanja. Cilj je ovoga rada bio utvrditi psihometrijske karakteristike (konstruktnu valjanost i pouzdanost) prevedenih verzija skala taktika manipulacije (Tactics of Manipulation; Buss, 1992) i emocionalne manipulacije (Emotional Manipulation Scale; Austin, Farrelly, Black i Moore, 2007). Istraživanje je provedeno trima manjim studijama (N1 = 315, N2 = 281, N3 = 168), a sudionici su bili odrasle osobe koje su u romantičnoj vezi. Psihometrijska provjera karakteristika prevedenih i modificiranih verzija Skala taktika manipulacije (Buss, 1992) i Skale emocionalne manipulacije (Austin i sur., 2007) upućuje na to da se u oba slučaja radi o instrumentima trodimenzionalne latentne strukture i zadovoljavajuće pouzdanosti tipa unutarnje konzistencije. Prema dobivenim rezultatima emocionalna manipulacija pozitivno je, iako nisko, povezana s korištenjem taktika manipulacije. Drugim riječima, veća sklonost emocionalnoj manipulaciji podrazumjeva i sklonost korištenju taktika manipulacije. S druge strane, emocionalna inteligencija nije značajno povezana ni s emocionalnom manipulacijom ni s taktikama manipulacije.
Između teorija manipulacija i zdravstvene nepogode koja je potresla svijet nalaze se brojni odgovori na pitanja znanstvenika, liječnika, političara i običnih ljudi – gdje je, kada, kako i zašto sve ...započelo? Obzirom na razne koncepte i ideje o svijetu korona budućnosti, bitno je stalno postavljati pitanja i ne (još) priklanjati se jednostavnim i zatupljujućim odgovorima. Svijet medija također je dostigao ili prešao točku preokreta – možemo li se uopće riješiti iluzija kako zaslužujemo nekakvo „novo normalno”. Ili, naprotiv, čeka nas svijet „novog nenormalnog”, ali i uz „staro nenormalno”. Pandemija, s jedne strane, mijenja i mijenjat će ne samo naš način ponašanja, već i naš način razmišljanja, zaključivanja i percepcije svijeta unutar nas i izvan nas. S druge strane, vraćamo li se dijelom i povijesno unatrag, pristajući na polu-diktature, zatvaranja, nekretanja, bezličja i skrivanje osmijeha. Zašto i kako bi filozofija medija mogla pomoći u ovom izazovu mišljenja u nekakvom novom tehnofeudalizmu? Hoćemo li nešto naučiti? – moramo se najprije sjetiti legendarne dječje TV serije Ulica Sezam i njene revolucionarne spoznaje - djecu možete naučiti nešto samo ako im privučete pozornost...
The media delivers information and data to the public, which means that the media should be objective and credible. The broader image of the media in the world, however, is not at all good. Public ...opinion polls and opinions of respected world journalists indicate currently key problems, such as a high level of unreliability, sensationalism, publication errors that are usually not corrected and inadequate disclosure of important information. One of the most emphasized problems is the dependence of the media on the source of funding, which calls into question their objectivity, their impact on society and a number of other problems. According to this thesis, many individuals “pump” the money into media, so that the media plays a huge role in creating public opinion. The media experience a growing sense of power so they growingly use their power in the most aggressive and selfish possible manner. Today, with the existence of certain regulations that control the purchase and sale of media, the manipulation of power takes place at the highest level. According to such an opinion, manipulating the media is a major disease that is spreading through our society. This is confusing to people because anyone can promote whatever they want as long as they have enough money. This article accordingly, highlights several recent examples of media dysfunction. The latest example is based on the so-called pandemic disease COVID-19 media covering. Ever since the COVID-19 crisis begun, the central media have exposed all their bias. Moreover, they propagated the idea of COVID-19 as a severe pandemic and the idea of vaccine as a lifesaving approach. They wrote about the ‘worst disease in history’, about a ‘life-saving solution in the form of a vaccine’, about ‘how drugs do not work at all’, etc. So they selected data and still do so through their ‘scientific media heroes’, excluding all other scientific facts that indicated or confirmed opposing views (PCR test and declaration of a pandemic, ineffectiveness and even harmfulness of vaccines, false scientific studies, etc.). An example of a perhaps greatest dangers that occurred to the media is also presented – the so called journalism of the Faktograf type. Under the guise of scientific scrutiny, medically undereducated journalists give themselves the right to comment and present the “universal truth” in public, almost always referring to selected scientific facts without the whole information context. They are not concerned by the evidence (meta-study - example of wearing masks, PCR diagnostics, meaninglessness of lockdown, Ivermectin). The verification of information started due to a need to verify the source and type of information but has ended now in the complete opposite and has degenerated from the starting idea. This is just an example pointing to a need for restructuring of the current media, to make them financially independent and re-install the reporting objectivity. The media should not create public opinion in any way but provide credible information and the look on the whole context.
Prema gledištu evolucijske psihologije manipulacija uključuje načine na koje ljudi namjerno pokušavaju mijenjati ponašanje drugih (Buss, 1987). Manipulativno ponašanje ima svoj razlog, svrhu ili ...cilj, a korištenje pojedinih taktika manipulacije ovisi o tome što želimo postići. Vrsta odnosa uvjetuje vrstu taktike koja se smatra primjerenom, a romantični su odnosi osobito bogat izvor informacija o aspektima manipulativnog ponašanja. Cilj je ovoga rada bio utvrditi psihometrijske karakteristike
(konstruktnu valjanost i pouzdanost) prevedenih verzija skala taktika manipulacije (Tactics of Manipulation; Buss, 1992) i emocionalne manipulacije (Emotional Manipulation Scale; Austin, Farrelly, Black i Moore, 2007). Istraživanje je provedeno trima manjim studijama (N1 = 315, N2 = 281, N3 = 168), a sudionici su bili odrasle osobe koje su u romantičnoj vezi. Psihometrijska provjera karakteristika prevedenih i modificiranih verzija Skala taktika manipulacije (Buss, 1992) i Skale emocionalne manipulacije (Austin i sur., 2007) upućuje na to da se u oba
slučaja radi o instrumentima trodimenzionalne latentne strukture i zadovoljavajuće pouzdanosti tipa unutarnje konzistencije. Prema dobivenim rezultatima emocionalna manipulacija pozitivno je, iako nisko,
povezana s korištenjem taktika manipulacije. Drugim riječima, veća sklonost emocionalnoj manipulaciji podrazumjeva i sklonost korištenju taktika manipulacije. S druge strane, emocionalna inteligencija nije značajno povezana ni s emocionalnom manipulacijom ni s taktikama manipulacije.
According to evolution psychology manipulation includes manners in which people are trying to influence other people's behaviour (Buss, 1987). This influence includes specific reason, purpose or aim, depending on which tactics are being used. Type of relation influences the type of tactic that is considered to be the most appropriate one, while romantic relations offer a remarkable source of information about aspects of manipulative behaviour. The aim of this research was to determine psychometric characteristics (validity, reliability) of translated versions of Tactics of Manipulation (Buss, 1992) and Emotional Manipulation Scale (Austin, Farrelly, Black, & Moore, 2007). Research comprehended tri studies (N1 = 315, N2 = 281, N3 = 168) conducted on adult individuals in romantic relationship. Psychometric verification of translated and modified versions of Tactics of Manipulation (Buss, 1992) and Emotional Manipulation Scale (Austin et al., 2007) revealed that both instruments show three-dimensional latent structure and satisfying internal consistency reliability. According to results, emotional manipulation was in positive, although low, correlation with tactics of manipulation. In other words, a higher tendency to emotional manipulation at the same time means a tendency to use tactics of manipulation. Emotional intelligence wasn't correlated with emotional manipulation, nor with tactics of manipulation
Predmet ovog rada je istraživanje osnovnih poticaja za računovodstveno manipuliranje u financijskim izvještajima kotirajućih poduzeća u Federaciji Bosne i Hercegovine. Cilj ovom istraživanju je ...utvrđivanje osnovnih poticaja, odnosno motiva za računovodstveno manipuliranje u financijskim izvještajima. Istraživanje je provedeno na uzorku poduzeća s tržišta kapitala u Federaciji BiH u razdoblju od 2010. godine do 2014. godine. Prikupljeni podaci analizirani su primjenom metoda deskriptivne i inferencijalne statistike. Rezultati istraživanja pokazuju da se najčešći motivi računovodstvenog manipuliranja u financijskim izvještajima poduzeća vežu uz područje ugovornih poticaja. S druge strane, rezultati pokazuju da poticaji koji se vežu uz tržište kapitala i regulatorni poticaji u pravilu nisu prevladavajući motivi za računovodstvene manipulacije u financijskim izvještajima poduzeća u Federaciji Bosne i Hercegovine.
Manipulacija ni nikomur neznana in tuja. Vsi smo jo že kdaj doživeli in morda tudi kdaj povzročili. Napak je, če je ne prepoznamo, če jo opravičimo, predvsem pa, če se ne odločimo, da bomo spremenili ...svoje vedenje. Dlje časa trajajoča manipulacija pusti posledice na vseh udeležencih: žrtvi, opazovalcu in povzročitelju. Manipulacija je odnos med ljudmi, v katerem niso upoštevane potrebe vseh udeležencev. Povezana je z izkoriščanjem in zavajanjem, z nehumanostjo in neetičnostjo, ki jo izraža manipulator v svojih dejanjih na poti do uspeha, samopotrjevanja in za dosego svojega cilja. Pri manipulaciji se zrušijo meje drugega, saj povzročitelj vsili potrditev svoje nadvlade in podrejenost žrtve.
Manipulator posega v osebno integriteto žrtve in omejuje njen potencial. Žrtev izolira, nadzira in zastrašuje, izdela cel sistem, da žrtev ulovi v svojo mrežo in posesa kot pajek. Pri najuspešnejši manipulaciji drug udeleženec manipulacije ne prepozna in je srečen, da lahko sodeluje z manipulatorjem, saj si domišlja, da je cilj drugega tudi njegov cilj. Zato pravimo, da manipulator ukrade manipuliranemu dušo.
The most controversial and unresolved issue of human losses of Croatia and Yugoslavia in World War II is the number of victims of the Jasenovac camp. Lists of victims and estimates and calculations ...by historians and demographers often diverge widely on this point, ranging from minimisation to impossible megalomaniac claims, and are strongly linked to (daily) politics. Especially after the disintegration of the Socialist Federal Republic of Yugoslavia, the issue of the number of victims of the Jasenovac camp began to be interpreted differently from the until then only permitted one-sided and ‘megalomaniac’ approach. Democratic changes, but also rising nationalist sentiment during the Yugoslav Wars of the 1990s, led to studies on the human losses of Yugoslavia in World War II, and the unavoidable issue of the number and structure of Jasenovac camp victims, having a distinct ideological-propaganda background in Croatian and Serbian historiography, opinion journalism, and public discourse. Serb nationalists vastly inflate the number of Jasenovac camp victims, most of all Serbs, while Croat nationalists strive to minimise this number. The issue of the number and structure of Jasenovac victims is heavily nationally, ideologically, and emotionally charged, which greatly hinders evaluation. Proponents of both left and right worldviews in Croatia and Serbia continue to ignore and belittle any research and facts that do not support their favoured image of the past. Furthermore, they devaluate proven facts and present typical justifications. Inflation or reduction, omission, often coupled with ignorance, stem from personal, national, or political motives. It is noticeable that both Croatian and Serbian media, for the most part, transmit such efforts. The Jasenovac camp and the number and structure of its victims continue to be popular discussion topics in Croatian and Serbian historiography and opinion journalism, which have stratified into the left and right within national frameworks since the early 1990s, and in Croatian and Serbian public discourse; very different, sometimes diametrically opposed statements and claims are made, often without basis in fact. Facts about the Jasenovac camp have been contaminated from the start, and we are still witnessing contamination from various sources, with no end in sight. Despite all the efforts of a part of Croatian and Serbian historiography, and some opinion journalism, no major progress has been made from the early 1990s until today regarding the research and aggregation of knowledge and new data on the number and structure of Jasenovac camp victims; our level of knowledge in this regard has remained more-or-less the same as in the pre-1990 period. There is no doubt that historiography, Croatian and Serbian, has yet to present substantiated answers about the number and structure of Jasenovac victims. This article presents and questions the most significant Croatian and Serbian historiographical and opinion journalism works – as well as the unavoidable echoes of the topic of Jasenovac victims in public discourse – that question the number and structure of the victims, including those that offer substantiated facts, but also some illustrative examples of indisputable ignorance and manipulation.
U ovome radu analizirat ćemo i usporediti etičke kodekse udruga za odnose s javnošću, kao i etičke kodekse novinarskih udruga, kako bismo odgovorili na pitanje gdje je granica odnosa s javnošću i ...novinarstva. Gdje prestaje jedno, a počinje drugo te u kojoj se mjeri ove dvije profesije dotiču i utječu jedna na drugu. Kako bismo odgovorili na ostala pitanja, u radu ćemo koristiti metodu ankete i analize sadržaja te metodu intervjua, s ciljem ispitivanja kakvo je mišljenje o najčešće kršenom naputku iz etičkog kodeksa HUOJ-a. Koliko su u medijima prisutne manipulacije i spinovi, neka su od pitanja na koja tražimo odgovor kroz ovaj rad. Jednako tako, zanima nas prepoznaje li javnost manipulacije i spinove koje najčešće dolaze iz radionica političkih stranaka. Ispitat ćemo i u kojem bi se smjeru struka trebala razvijati, te koliki je interes za strukom kod potencijalnih, budućih kolega.
Benfordov zakon ili zakon prve znamenke prvi je put otkriven 1881. godine. Prema njemu, vodeće znamenke u mnogim skupovima podataka pratit će logaritamsku distribuciju, a ne uniformnu distribuciju, ...odnosno znamenke 1 i 9 u nekom skupu podataka neće imati istu vjerojatnost pojavljivanja. Godine 1992. Mark Nigirini započinje prvu ozbiljnu primjernu Benfordovog zakona u otkrivanju računovodstvenih prijevara. Računovodstvene prijevare i manipulacije rezultat su ljudske „intervencije u brojeve“, a ti brojevi nikada neće biti odabrani slučajno, već ciljano te samim time neće pratiti Benfordovu distribuciju. Cilj ovog rada bio je teoretski objasniti kako Benfordov zakon može otkriti prijevare i manipulacije brojevima te na praktičnom primjeru, empirijski istražiti manipulira li društvo „ABC“ ulaznim računima. Rezultati istraživanja testirani su Hi-kvadrat testom, Z-score testom i testom maksimalnog apsolutnog odstupanja te su pokazali veliko odstupanje od Benfordove distribucije. Daljnjom analizom prikazani su sumnjivi računi koje je potrebno dodatno istražiti.
The financial statements of general purpose are important source of information for the business decision-making. The subject of this paper is the research of the impact of accrual-based ratios on ...the determination of accounting manipulations in the financial statements of companies. The main objective is to identify the accrual-based ratios that contribute to the determination of accounting manipulations in the financial statements and an analysis of the value characteristics of identified accrual-based ratios, due to the level of accounting manipulations in the financial statements of companies in the Federation of BiH. The research was conducted on a sample of companies from the capital market in the Federation of B&H in the period from 2010 to 2014. The collected data were analysed using the descriptive and inferential statistics methods, and obtained results are presented by graphics and tables. The application of parametric and nonparametric statistical tests at a significance level of 5% resulted in determination of the accrual- based ratios that are significantly different between companies with detected accounting manipulations and companies without detected accounting manipulations in the financial statements. Those ratios are Quick ratio (QLiq), Total debt - the number of years (FqSol), Turnover coefficient of total assets (QtTA), Turnover coefficient of current assets (QtCA), Duration of receivables payment (DRec), Earnings per share (EPS) and Earnings and price ratio (E/P). Research results also indicates that companies with detected accounting manipulations in the financial statements have, on average, “weaker” values of accrual-based ratios in relation to companies without detected accounting manipulations in the financial statements. Thus, it is evident that accrual-based ratios have a positive impact on determination of accounting manipulations in the financial statements of the companies.