Suchergebnisse

Europska unija je supranacionalna zajednica 27 država čiju zakonodavnu vlast u EU čine Europski parlament kao predstavnik svih građana Unije, Vijeće EU poznato kao i Vijeće ministara te Europska komisija koja je predstavnik europskih interesa. Fondovi Europske unije su glavni razvojni instrumenti za države članice, ali i kandidatkinje za članstvo u Uniji. Države članice koriste Europske strukturne i investicijske fondove (ESI), a kandidatkinje koriste instrument pretpristupne pomoći IPA. Republika Hrvatska je korisnik sredstava Unije od 1995. kada je postala korisnicom programa PHARE dok je od 2004. kao kandidatkinja za pristup korisnica IPA programa. Članica Unije je od 2013. godine od kada koristi ESI fondove. Članice i kandidatkinje definiraju operativne programe prema svojim potrebama te se kroz njih financiraju brojni razvojni projekti odnosno iskorištavaju se sredstva fondova. U Gradu Vodice tijekom godina iskorišteno je više od 100 milijuna kuna iz ESI fondova i IPA programa gdje je Grad Vodice bio nositelj projekta ili jedan od projektnih partnera. Sredstva su omogućila razvoj turizma koji je glavna gospodarska grana Grada, ali i život građana kroz veću zaposlenost, socijalnu uključenost, bolju infrastukturu. Osim navedenih pozitivnih aspekata korištenja sredstava postoji i negativni aspekt korištenja sredstava, a to su komplicirani i administrativno zahtjevni postupci prijave. EU pomoć članicama i kandidatkinjama za članstvo osim kroz IPA program i ESI fondove pomoć pruža i kroz fond solidarnosti, ali i brojne mehanizme pomoći primjerice InvestEU i dr. koji tijekom krize uzrokovane pandemijom COVID-19 virusa proširuju svoja područja djelovanja. ; The European Union is a supranational community of 27 countries whose legislative power in the EU consists of the European Parliament as the representative of all citizens of the Union, the EU Council known as the Council of Ministers and the European Commission representing European interests. European Union funds are the main development instruments for ...

The purpose of this paper is to apply Hofstede's value survey in Croatia and examine regional differences in the cultural dimensions of power distance, individualism, masculinity, uncertainty avoidance and long-term orientation. Based on the large national survey data (N = 1,500), the scores for five dimensions were analysed at the national and sub- -national regional levels. This study contributes to Hofstede's theory of culture by using the general population sample and examining regional differences. The results show that Croatia scores lower on power distance, is a moderately high individualistic country, has a tendency towards "feminine" culture and has a lower level of long-term orientation, which are all characteristics of developed countries. However, the value of uncertainty avoidance is high, which is a characteristic of post-transition economies. The analysis at regional level in Croatia reveals that Croatia is homogeneous with respect to Hofstede's dimensions of national culture. The cluster analysis was performed using dimensions of national culture for Croatia. Among the identified clusters differences exist in gender and age, while there are no significant differences related to the level of education. Implications for managers and policy makers are discussed in the paper. ; Svrha ovog istraživanja jest primijeniti Hofstedeov upitnik nacionalne kulture u Hrvatskoj i istražiti regionalne razlike u stavovima hrvatskih građana o dimenzijama nacionalne kulture: distanca moći, individualizam, maskulinitet, izbjegavanje nesigurnosti i dugoročna orijentacija. Na temelju ankete velikog uzorka građana u Hrvatskoj (N = 1500) analiziraju se vrijednosti za pet dimenzija na nacionalnoj razini i na razini regija. Ovo istraživanje pridonosi Hofstedeovoj teoriji kulture istraživanjem na cijeloj populaciji i time što se analiziraju regionalne razlike. Rezultati pokazuju da hrvatsku nacionalnu kulturu obilježava niža razina distance moći, umjereno viša razina individualizma, niska razina maskuliniteta i niža razina dugoročne orijentacije, što su sve karakteristike razvijenih zemalja. Čini se da je ubrzani proces globalizacije pridonio konvergenciji stavova građana i njihovu približavanju stavovima građana u razvijenim zemljama. Međutim, indeks izbjegavanja nesigurnosti visok je, što je karakteristika posttranzicijskih zemalja. Analiza na regionalnoj razini pokazuje da je Hrvatska homogena što se tiče stavova građana o dimenzijama kulture. Koristeći se dimenzijama nacionalne kulture u Hrvatskoj, provedena je klasterska analiza koja je pokazala razlike između klastera prema dobi i spolu te da nema značajnih razlika s obzirom na obrazovanje ispitanika. U radu se obrazlažu implikacije ovog istraživanja za menadžere i nositelje javne politike.

The powerful attraction of foreign direct investment (FDI) is particularly important for further development of tourism. The strategically focused attraction of FDI in tourism has a much higher significance because of the multiple effects in relation to other segments of the economy. In this context, it is necessary to highlight the investment engagement and the presence of globally branded luxury hotels. The purpose of the study is to assess the macroeconomic environment, the effects of greenfield FDI in tourism and, consequently, the presence of global hotel brands using the comparative analysis of the selected countries as the methodological basis of this study. The research results indicate that a favorable macroeconomic environment plays an important role in attracting foreign capital. Countries that have a more favorable macroeconomic environment attract more greenfield FDI, and provide a greater presence of global hotel brands, and thus greater competitiveness. Also, the political stability, the encouraging macroeconomic business conditions, the elimination of administrative and legislative barriers, the elimination of the country's image as a corrupt destination and tourism staff education at all levels are particularly important for FDI in tourism.

This paper examines the impact of the EU Cohesion Policy on the relative development of EU countries as well as on the development of NUTS-2 regions within member states. The main hypothesis is that the Cohesion Fund payments are reducing inequalities between member states, while failing to decrease the regional inequalities within member states in the European Union. The basic conclusion is that Cohesion funds should not be viewed as the only solution for the problem of regional inequalities in the EU, but rather as a complementary policy instrument to national regional policies. However, the problem of creating institutional capacity for the withdrawal of the Cohesion resources remains emphasized, especially in new member states with lower real GDP growth, in order to compete for projects of highest multiplicative effects on the economy.

In this paper, the main topic will be the financing of utility companies and the financial impact on the budget of the local business units. A special emphasis will be placed on the financing of utility companies in Slavonski Brod. The paper defines each area of utility services and presents the utilities as services of public interest as well their privatization in general. The paper reports on the financing of these services and on the European Union regulations and directives concerning them. In addition, the paper includes an overview of the sources of funding of utility companies and loan opportunities. Guarantees and subsidies are included as financing measures of the activities of communal companies. The practical part presents an interview with key individuals of the city of Slavonski Brod with regard to the impact of the budget on the financing of utility services of the utility company in this city – "Komunalac Ltd.".

For almost 20 years, the German federal government has declared that competition is the key to ensuring the financial sustainability of the healthcare system. The aim of this paper is to investigate if German government indeed has followed a direct path to enhancing competition. For this purpose, a qualitative analysis of the most important healthcare reform acts has been conducted. In conclusion, especially since the introduction of the Health Fund in 2009, a clear trend towards more levelling and regulation can be observed. This trend is confirmed by the most recent healthcare reform act in June 2014. The abolishment of flat-rate premiums is the expression of the government's fear that competitive pressure could endanger the solvency and viability of sickness funds (statutory health insurance funds). In contrast, on the market for selective contracts, an ambivalent picture emerges. On the one hand, several possibilities for establishing new forms of healthcare and strengthening competition have been introduced. On the other hand, sickness funds as well as service providers are often reluctant to enter into selective contracts.

For almost 20 years, the German federal government has declared that competition is the key to ensuring the financial sustainability of the healthcare system. The aim of this paper is to investigate if German government indeed has followed a direct path to enhancing competition. For this purpose, a qualitative analysis of the most important healthcare reform acts has been conducted. In conclusion, especially since the introduction of the Health Fund in 2009, a clear trend towards more levelling and regulation can be observed. This trend is confirmed by the most recent healthcare reform act in June 2014. The abolishment of flat-rate premiums is the expression of the government's fear that competitive pressure could endanger the solvency and viability of sickness funds (statutory health insurance funds). In contrast, on the market for selective contracts, an ambivalent picture emerges. On the one hand, several possibilities for establishing new forms of healthcare and strengthening competition have been introduced. On the other hand, sickness funds as well as service providers are often reluctant to enter into selective contracts.

While extant research on the impacts of smoke-free legislation on hospitality employees and industries has centered on developed countries, the research on the effects of smoking bans in transition countries has received very little attention. Hoping to assist in filling this void, this research empirically explores the relationships among restaurant employees' attitudes, demographics, work-related variables (WRV), and job satisfaction after the introduction of a smoke-free legislation in one transition economy, i.e. Croatia. Results revealed that gender, education, age, restaurant seating allocation, hospitality work experience, smoking status, average weekly workload, and the restaurant area served were for the most part not significant in explaining different perceptions toward a smoking ban. However, the respondents' preferred restaurant smoking policy somewhat influenced how respondents view the smoking ban. In terms of the respondents' preferred restaurant smoking policy, results revealed no significant differences in regards to demographics and WRV. With regard to job satisfaction, staff with more positive post-implementation attitudes towards the ban exhibit somewhat higher levels of satisfaction with the current job. Overall, respondents appear willing to make concessions for both pro- and anti-smoking patrons, staff, and owners/managers. Therefore, lawmakers should consider population characteristics, seating allocation, and the combination thereof when devising restaurant smoking policies.

Seaports are an important factor in regional economies since their operations create positive effects on the economy. The application of new technologies and innovations is important for the successful operation of seaports ; their use reduces costs, facilitates business, increases transparency, and attracts new business entities. This paper analyses the impact of seaports on the growth of regional economies within the endogenous growth theory based on research and development (R&D) for a sample of 107 European Union's (EU) port regions observed over the period from 2005 to 2015. The model was tested by using the two-step generalized method of moments. The results of the research indicate that seaports have a significant impact on the economic growth of the EU port regions, yet it is necessary to consider other factors that affect the growth of regional economies such as investments in R&D and human capital. These factors are often underestimated in relation to investment in transport infrastructure ; therefore, the guidelines for partial diversion of funds might follow such a path.

Svrha ovog diplomskog rada odnosno cjelokupnog istraživanja uloge interne revizije u kreditnim institucijama, jest uvidjeti važnost i odnos između zaposlenika i internih revizora u cjelokupnom procesu revidiranja. Istraživanje je potkrijepljeno anketnim upitnikom koji su poslani OTP banci, a koje je u konačnici administracija proslijedila relevantnim osobama u banci. Na temelju dobivenih rezultata može se zaključiti kako je uzorak malen. Sukladno provedenom istraživanju može se zaključiti kako još uvijek postoji nedovoljna komunikacija između zaposlenih i interne revizije u cjelini. No, usprkos na nedostatke istraživanje je pokazalo da ispitanici smatraju kako je interna revizije protekle godine donijela najveći doprinos u uspostavljanju poštivanja politika i procedura organizacije. Isto tako, istraživanje je pokazalo da se može utvrditi postojanje pozitivne, umjerene i statistički značajne povezanosti između percepcije fokusa i intenziteta rada funkcije interne revizije sa ukupnim doprinosom interne revizije u banci tijekom protekle godine. Utvrđena je i visoka razina doprinosa interne revizije procjenama procedure interne kontrole i utvrđenim nedostatcima, doprinosa interne revizije uspostavljanju poštivanja politika i procedura organizacije, doprinosa interne revizije procjeni rizika za organizaciju, slijedom čega je utvrđena visoka razina doprinosa interne revizije u banci tijekom protekle godine ; The purpose of this study, or rather the overall study of the role of internal audit in credit institutions, is to understand the importance and relationship between employees and internal auditors in the overall audit process. The survey was supported by a questionnaire sent to OTP Bank, which was eventually forwarded by the administration to the relevant persons at the bank. Based on the results obtained, it can be concluded that the sample is small. According to the research, it can be concluded that there is still insufficient communication between employees and internal audit as a whole. But despite the ...

Svrha ovog diplomskog rada odnosno cjelokupnog istraživanja uloge interne revizije u kreditnim institucijama, jest uvidjeti važnost i odnos između zaposlenika i internih revizora u cjelokupnom procesu revidiranja. Istraživanje je potkrijepljeno anketnim upitnikom koji su poslani OTP banci, a koje je u konačnici administracija proslijedila relevantnim osobama u banci. Na temelju dobivenih rezultata može se zaključiti kako je uzorak malen. Sukladno provedenom istraživanju može se zaključiti kako još uvijek postoji nedovoljna komunikacija između zaposlenih i interne revizije u cjelini. No, usprkos na nedostatke istraživanje je pokazalo da ispitanici smatraju kako je interna revizije protekle godine donijela najveći doprinos u uspostavljanju poštivanja politika i procedura organizacije. Isto tako, istraživanje je pokazalo da se može utvrditi postojanje pozitivne, umjerene i statistički značajne povezanosti između percepcije fokusa i intenziteta rada funkcije interne revizije sa ukupnim doprinosom interne revizije u banci tijekom protekle godine. Utvrđena je i visoka razina doprinosa interne revizije procjenama procedure interne kontrole i utvrđenim nedostatcima, doprinosa interne revizije uspostavljanju poštivanja politika i procedura organizacije, doprinosa interne revizije procjeni rizika za organizaciju, slijedom čega je utvrđena visoka razina doprinosa interne revizije u banci tijekom protekle godine ; The purpose of this study, or rather the overall study of the role of internal audit in credit institutions, is to understand the importance and relationship between employees and internal auditors in the overall audit process. The survey was supported by a questionnaire sent to OTP Bank, which was eventually forwarded by the administration to the relevant persons at the bank. Based on the results obtained, it can be concluded that the sample is small. According to the research, it can be concluded that there is still insufficient communication between employees and internal audit as a whole. But despite the ...

The paper argues that it is impossible to resolve the public debt problem within the existing economic policy model without changing the conceptual relationship between monetary and fiscal policy, i.e. without reconfirming the relationship between the policies and without strengthening the fiscal policy role. Otherwise, it is believed, the current model leads to a recession, while public debt problem remains unresolved. The existing model does not question the creation and structure of private debt and its effects on public debt, but the attention is given only to irresponsible fiscal policy. Understanding the public debt determinants is a prerequisite for effective public debt management and for private agents' positive expectations. In the paper, several managerial implications of the research results are, also, identified and presented.

This paper empirically investigates the effects of transport infrastructure on economic growth in Central and Eastern European Member States (C.E.M.S.) in the period 1995–2016. During the transition period in C.E.M.S., most investments were focused on the roads, while railways have been lagging for decades. The aim of this paper is to estimate the effects of transport infrastructure (road and rail) on economic growth while controlling with other variables such as population growth, gross fixed capital formation and trade openness. We use panel data analysis with three standard estimators: pooled ordinary least squares, fixed effects and random effects. The results show positive effects in case of all estimated variables, except the railway infrastructure where the effects seem to be negative. The results illustrate the long-standing problem of inefficient and outdated railway infrastructure. These results should be seen in a broader context, especially in the light of the ongoing desire to reduce CO2 emissions that are to a large extent produced by road transport, while railway transport is more environmentally friendly. This paper supports the European Union's guidelines for the need to invest in railway infrastructure to ensure effective transport in the long term, create competitive advantages, reduce greenhouse gas emissions and thus simulate sustainable economic growth in C.E.M.S.

Financial reporting mostly depends on the micro and macro environment. The emphasis is primarily on the institutional environment with specific differences between countries. Namely, that is one of the facts contributing to the detected gap in the implementation of financial reporting standards. From the accounting point of view the detected gap becomes more emphasised as certain national economies do not develop equally. On the other hand some authors claim in their research that implementation of standards in financial reporting has an impact on the increase of competitiveness for equal participation on the global financial capital market and they are of opinion that the implementation of International Accounting Standards and International Financial Reporting Standards is necessary for transparency and balanced presentation of balance sheet items. This paper considers the selected external factors (or environmental factors) that have impact on the diversity of financial reporting practices. The main purpose of this paper is to investigate the impact that selected external factors have on financial reporting systems. From methodological point of view, dependent and independent variables have been taken into consideration, where the results of comparative analysis show significant relation between external factors and financial reporting.

Kopački rit as a nature park is a great tourist attractor in northeastern Croatia. Its flora and fauna used to attract people for economic reasons, whereas today people mostly visit it for educational and tourism purposes. Visitor loyalty is increasingly important in tourism development today. One-time visitors cannot be the basis of tourist demand. Such guests often visit a particular destination motivated by global political trends, and not by the need to visit the destination itself. For example, the increased number of guests in Croatia in the past few years is a result of political events in Greece and North Africa. Once the political situation in their primary choice is stabilised, such guests will be lost. Therefore, among many guests of Kopački rit one must recognise those, for whom it was their primary destination, and establish a relationship with them. To achieve a targeted tourist offer, the Nature Park must implement relationship marketing by means of Customer Relationship Management (CRM). The aim of this research is to explore and define an optimum model of the CRM system that would offer a long-term solution to the problem of customer relationship development with visitors to Kopački rit. The research will be carried out deductively, and the methods used to realize the research aim are to be systematic analysis, causal reasoning, descriptive modelling, and logical experiment. The result is a framework model of a marketing database and a descriptive conceptual model of the CRM system for Kopački rit, both of which will use the potentials of mobile and information and communication technologies.