Većina raspoloživog kapitala nalazi se u posjedu pravnih osoba, odnosno poduzeća (najčešće multinacionalnih kompanija) sklonih ulaganju u širenje vlastitog poslovanja, što ne donosi samo dodatno uvećanje profita poduzeća, već indirektno utječe i na povećanje zaposlenosti, rast gospodarstva, razvoj domaćeg financijskog tržišta te općeniti napredak države. Zato države širom svijeta aktivno utječu na formiranje povoljnog poslovnog okruženja koje će imati učinak na povećan priliv izravnih stranih ulaganja (Foreign Direct Investments – FDI). Cilj ovog rada je utvrditi utjecaj oporezivanja dobiti na privlačenje izravnih stranih ulaganja u zemljama članicama Europske unije. Statička panel analiza provedena je za razdoblje od 1998. do 2017. godine na 28 zemalja članica u cjelini, te posebno na starim članicama (EU 15) i novim članicama (EU13). Uz različite kontrolne varijable, kao nezavisna varijabla analizirane su različite stope poreza na dobit – zakonska (službena, nominalna) stopa poreza na dobit i efektivne (prosječna i granična) porezne stope u cilju ispitivanja stvarnog poreznog opterećenja trgovačkih društava i njihovog utjecaja na kretanje izravnih stranih ulaganja. Zaključeno je kako porez na dobit značajno utječe na kretanje izravnih stranih ulaganja trgovačkih društava u novim zemljama članicama Europske unije (koje karakterizira niže porezno opterećenje), ali ne kao primarni čimbenik, pri čemu se ističe društveni proizvod. U tom kontekstu najveći utjecaj ima efektivna prosječna porezna stopa.
{"title":"Utjecaj poreza na dobit na kretanje izravnih stranih ulaganja u zemljama članicama Europske\u0000unije","authors":"I. Banović, Helena Blažić, Saša Drezgić","doi":"10.31784/zvr.8.1.3","DOIUrl":"https://doi.org/10.31784/zvr.8.1.3","url":null,"abstract":"Većina raspoloživog kapitala nalazi se u posjedu pravnih osoba, odnosno poduzeća (najčešće multinacionalnih kompanija) sklonih ulaganju u širenje vlastitog poslovanja, što ne donosi samo dodatno uvećanje profita poduzeća, već indirektno utječe i na povećanje zaposlenosti, rast gospodarstva, razvoj domaćeg financijskog tržišta te općeniti napredak države. Zato države širom svijeta aktivno utječu na formiranje povoljnog poslovnog okruženja koje će imati učinak na povećan priliv izravnih stranih ulaganja (Foreign Direct Investments – FDI). Cilj ovog rada je utvrditi utjecaj oporezivanja dobiti na privlačenje izravnih stranih ulaganja u zemljama članicama Europske unije. Statička panel analiza provedena je za razdoblje od 1998. do 2017. godine na 28 zemalja članica u cjelini, te posebno na starim članicama (EU 15) i novim članicama (EU13). Uz različite kontrolne varijable, kao nezavisna varijabla analizirane su različite stope poreza na dobit – zakonska (službena, nominalna) stopa poreza na dobit i efektivne (prosječna i granična) porezne stope u cilju ispitivanja stvarnog poreznog opterećenja trgovačkih društava i njihovog utjecaja na kretanje izravnih stranih ulaganja. Zaključeno je kako porez na dobit značajno utječe na kretanje izravnih stranih ulaganja trgovačkih društava u novim zemljama članicama\u0000Europske unije (koje karakterizira niže porezno opterećenje), ali ne kao primarni čimbenik, pri čemu se ističe društveni proizvod. U tom kontekstu najveći utjecaj ima efektivna prosječna porezna stopa.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.3","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47380278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The domain of occupational safety and health at work is put for regulation through directives by founding agreements. This means that the institutions of the European Union prescribe minimum standards of safety and health at work through directives and Member States need to accomplish goals that a particular directive pursues. At the same time, this means that each Member State can also set stricter standards than the ones prescribed through directives and for this reason some differences in regulations of individual Member States can be noticed. In this paper, authors focus on the role of occupational safety specialist and the manner in which the Republic of Croatia and the Portuguese Republic, in their legislation, prescribe obligations of the employer in terms of contracting the performance of occupational health and safety tasks with an occupational safety specialist or an external service. Authors furthermore examine required conditions which occupational safety specialist must meet to perform those tasks. Apart from outlining the Croatian and Portuguese legislation, authors also present and define fundamental similarities and differences in the regulations within this domain of security legislation.
{"title":"Occupational\u0000health and safety specialist in Croatian and Portuguese legislation","authors":"Domagoj Šantek, Sandra Debeljak, R. Isidoro","doi":"10.31784/zvr.8.1.24","DOIUrl":"https://doi.org/10.31784/zvr.8.1.24","url":null,"abstract":"The domain of occupational safety and health at work is put for regulation through directives by founding agreements. This means that the institutions of the European Union prescribe minimum standards of safety and health at work through directives and Member States need to accomplish goals that a particular directive pursues. At the same time, this means that each Member State can also set stricter standards than the ones prescribed through directives and for this reason some differences in regulations of individual Member States can be noticed. In this paper, authors focus on the role of occupational safety specialist and the manner in which the Republic of Croatia and the Portuguese Republic, in their legislation, prescribe obligations of the employer in terms of contracting the performance of occupational health and safety tasks with an occupational safety specialist or an external service. Authors furthermore examine required conditions which occupational safety specialist must meet to perform those tasks. Apart from outlining the Croatian and Portuguese legislation, authors also present and define fundamental similarities and differences in the regulations within this domain of security legislation.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.24","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69398061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Turizam i djelatnosti povezane s turizmom značajan su čimbenik hrvatskog gospodarstva, s jasnim naznakama nastavka takvih trendova i u budućnosti. Istraživanja pokazuju kako se udio turizma u hrvatskom bruto domaćem proizvodu povećao, a sve su više primjetna nastojanja za podizanjem kvalitete turističke ponude i produžavanja turističke sezone. Nositelji takvih inicijativa od kojih se očekuju povećani povrati u dugom roku zasad su uglavnom turistička poduzeća s najvećim financijskim potencijalom. U ovom radu autori istražuju je li kretanje cijene dionica takvih trgovačkih društava povezano s povećanim prihodima u vrijeme sezone, odnosno je li kretanje cijene povezano sa sezonskim oscilacijama ili je povezano s njihovom dugoročnom poslovnom politikom. Istraživanje je pokazalo da sezonske promjene imaju određeni utjecaj, ali nedovoljan da značajnije determiniraju kretanje cijene vrijednosnica na financijskom tržištu promatranih poduzeća. Unatoč značajnom povećanju prihoda, trend je silazan, a naznake njegovog obrata u kratkom i srednjem roku nisu uočene, što može ukazivati na nepovjerenje ulagača u takav oblik razvoja turističkih poduzeća.
旅游业和与旅游业有关的活动对克罗地亚公司来说很重要，有明显迹象表明这种趋势和未来挑战仍在继续。研究表明，旅游业在克罗地亚国内生产总值中的份额有所增加，在提高旅游服务质量和延长旅游季节方面做出了更显著的努力。这种举措预计将在很长一段时间内增加，主要由财政贡献最大的旅游公司提供。在这项工作中，作者正在调查这些贸易公司的价格是否与季节收入增加有关，或者价格是否与季度波动有关，或者与他们的长期商业政策有关。Istraživanje pokazalo da sezonske promjene imaju odreŞeni utjecaj，ali nedovoljan da značajnije determiraju kretanje cijene vrijednosnicana financialjskom tržištu promatranih poduzeća。尽管收入显著增加，但趋势已经下降，而且没有观察到他转变的短期迹象，这可能会导致投资者对旅游企业发展的怀疑。
{"title":"Utjecaj\u0000sezonskih oscilacija na kretanja cijene dionica u sektoru turizma","authors":"Vedran Šarlija, Vesna Buterin, Denis Buterin","doi":"10.31784/zvr.8.1.19","DOIUrl":"https://doi.org/10.31784/zvr.8.1.19","url":null,"abstract":"Turizam i djelatnosti povezane s turizmom značajan su čimbenik hrvatskog\u0000gospodarstva, s jasnim naznakama nastavka takvih trendova i u budućnosti. Istraživanja pokazuju kako se udio turizma u hrvatskom bruto\u0000domaćem proizvodu povećao, a sve su više primjetna nastojanja za podizanjem kvalitete turističke ponude i produžavanja turističke sezone.\u0000Nositelji takvih inicijativa od kojih se očekuju povećani povrati u dugom roku zasad su uglavnom turistička poduzeća s najvećim financijskim\u0000potencijalom. U ovom radu autori istražuju je li kretanje cijene dionica takvih trgovačkih društava povezano s povećanim prihodima u vrijeme sezone, odnosno je li kretanje cijene povezano sa sezonskim oscilacijama ili je povezano s njihovom dugoročnom poslovnom politikom. Istraživanje je pokazalo da sezonske promjene imaju određeni utjecaj, ali nedovoljan da značajnije determiniraju kretanje cijene vrijednosnica\u0000na financijskom tržištu promatranih poduzeća. Unatoč značajnom povećanju prihoda, trend je silazan, a naznake njegovog obrata u kratkom\u0000i srednjem roku nisu uočene, što može ukazivati na nepovjerenje ulagača\u0000u takav oblik razvoja turističkih poduzeća.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":" ","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.19","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49271871","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main purpose of the paper is to move towards quantification and clear distinction of invested IPA funds in the CBC area of Hungary and Croatia 2007. - 2013. Objective of the paper is to provide an insight into the real impact of allocated financial resources to the extent that was not examined so far at the level of institutions (lead beneficiary and project partners) and target group members. The main research questions is what is the impact that implemented projects in IPA CBC HU – CRO had in terms of different types of institutions, types of activities (educational or infrastructure), beneficiaries in local communities and regional development? The research was conducted in April/May 2018. The questionnaire consisted of 41 variables. Interview was the corrective method. Data analysis was conducted using SPSS v23. Total of 102 respondents participated, representing 358 institutions that implemented projects in the cross-border area. Data were first analysed using descriptive statistics, then compared by using t-test and ANOVA Chi-square test was performed to determine the likelihood of correlation between variables. Paper shows obtained results on personal, organisational and regional level. The outcome confirms the difference between human capital in institutions that implement projects and high dependence of EU funds in entire region. Beneficiaries are more aware of impact that lifelong learning activities can have on their labour market competitiveness. Investment in sustainable environment, tourism, development of economic cooperation, infrastructure and common human capacities will have a significant impact in the region.
本文的主要目的是走向量化和明确区分投资IPA资金在匈牙利和克罗地亚2007年的CBC地区。- 2013。本文的目的是深入了解分配的财政资源在机构(主要受益者和项目合作伙伴)和目标群体成员一级迄今尚未审查的程度上的实际影响。主要的研究问题是，在IPA CBC HU -CRO中实施的项目对不同类型的机构、活动类型(教育或基础设施)、当地社区和区域发展的受益者有什么影响?该研究于2018年4月/ 5月进行。问卷共有41个变量。面谈是纠正的方法。数据分析采用SPSS v23软件。共有102名受访者参与，代表了在跨境地区实施项目的358家机构。数据首先采用描述性统计进行分析，然后采用t检验和方差分析进行比较，采用卡方检验确定变量之间相关的似然性。论文展示了在个人、组织和地区层面上取得的成果。研究结果证实了实施项目的机构的人力资本与整个地区对欧盟资金的高度依赖之间的差异。受益者更加意识到终身学习活动对其劳动力市场竞争力的影响。在可持续环境、旅游业、经济合作发展、基础设施和人类共同能力方面的投资将对该地区产生重大影响。
{"title":"The impact of the IPA cross-border co-operation Hungary - Croatia 2007 – 2013 programme - infrastructure, tourism and human capital","authors":"S. Ravlić, J. Glavaš, Mislav Šimunić","doi":"10.31784/zvr.8.1.15","DOIUrl":"https://doi.org/10.31784/zvr.8.1.15","url":null,"abstract":"The main purpose of the paper is to move towards quantification and clear distinction of invested IPA funds in the CBC area of Hungary and Croatia 2007. - 2013. Objective of the paper is to provide an insight into the real impact of allocated financial resources to the extent that\u0000was not examined so far at the level of institutions (lead beneficiary and project partners) and target group members. The main research questions is what is the impact that implemented projects in IPA CBC HU –\u0000CRO had in terms of different types of institutions, types of activities (educational or infrastructure), beneficiaries in local communities and regional development? The research was conducted in April/May 2018. The questionnaire consisted of 41 variables. Interview was the corrective method. Data analysis was conducted using SPSS v23. Total of 102 respondents participated, representing 358 institutions that implemented projects in the cross-border area. Data were first analysed using descriptive statistics, then compared by using t-test and\u0000ANOVA Chi-square test was performed to determine the likelihood of correlation between variables. Paper shows obtained results on personal,\u0000organisational and regional level. The outcome confirms the difference between human capital in institutions that implement projects and high dependence of EU funds in entire region. Beneficiaries are more aware of\u0000impact that lifelong learning activities can have on their labour market competitiveness. Investment in sustainable environment, tourism, development of economic cooperation, infrastructure and common human capacities will have a significant impact in the region.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.15","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69397803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
U kontekstu poslovnog pregovaranja od presudne je važnosti razumijevanje razlika među kulturama i njihovog utjecaja na pregovarački proces i ishode pregovaranja. Štoviše, kulturološka osviještenost omogućuje pregovaračima anticipiranje i tumačenje ponašanja suprotne pregovaračke strane te olakšava postizanje željenih ciljeva i unapređuje rezultate pregovaranja. Cilj je ovoga rada bio istražiti utjecaj odabranih obilježja hrvatskih pregovarača (dob, pozicija u poduzeću i učestalost pregovaranja) na kulturološke aspekte pregovaranja (tituliranje, neverbalnu komunikaciju i iskazivanje emocija). Istraživanje je provedeno na uzorku od 256 poduzeća u Republici Hrvatskoj. Rezultati istraživanja ukazali su na postojanje pozitivne korelacije između sljedećih varijabli: iskazivanje emocija i učestalost pregovaranja, dob i tituliranje te učestalost pregovaranja i neverbalna komunikacija. Multilinearna hijerarhijska regresija dala je detaljniji uvid u odnos među varijablama. Beta koeficijent ukazao je na statistički značajnu ovisnost iskazivanja emocija i neverbalne komunikacije o prediktoru učestalost pregovaranja te tituliranja o prediktoru dob. Rad pruža uvid u hrvatsku pregovaračku praksu i može poslužiti kao polazište za provođenje budućih empirijskih istraživanja.
在商业谈判中，了解不同文化之间的差异及其对谈判过程和谈判结果的影响至关重要。此外，文化意识使谈判者能够预见和解释相反的谈判，促进实现预期目标，改善谈判结果。这项工作的目的是探讨选定的克罗地亚谈判代表（年龄、商业职位和谈判频率）对谈判的文化方面（头衔、非语言交流和情绪表达）的影响。这项研究以克罗地亚共和国256家公司为样本进行。Rezultati istraživanja ukazali su na postojanje pozitivne korelacije izmeŞu sljedećih varijali：iskazivanje emocija i učestaed pregovaraja，dob i tituliranje te učEstaed preovaranja i neverbalna komunikacija。多线性层次回归给出了变异性的更详细的视图。贝塔系数表明，情绪成瘾和非语言交流对年龄前任的谈判频率和头衔有统计学意义。这项工作深入了解了克罗地亚的谈判实践，可以作为今后进行实证研究的一个阵地。
{"title":"Kulturuloški aspekti poslovnog pregovaranja menadžera hrvatskih poduzeća","authors":"Marijana Martinović, Katija Vojvodić, Ana Pušić","doi":"10.31784/zvr.8.1.13","DOIUrl":"https://doi.org/10.31784/zvr.8.1.13","url":null,"abstract":"U kontekstu poslovnog pregovaranja od presudne je važnosti razumijevanje razlika među kulturama i njihovog utjecaja na pregovarački proces i ishode pregovaranja. Štoviše, kulturološka osviještenost omogućuje pregovaračima anticipiranje i tumačenje ponašanja suprotne pregovaračke strane te olakšava postizanje željenih ciljeva i unapređuje rezultate pregovaranja. Cilj je ovoga rada bio istražiti utjecaj odabranih obilježja hrvatskih pregovarača (dob, pozicija u poduzeću i učestalost pregovaranja) na kulturološke aspekte pregovaranja (tituliranje, neverbalnu komunikaciju i iskazivanje emocija). Istraživanje je provedeno na uzorku od 256 poduzeća u Republici Hrvatskoj. Rezultati istraživanja ukazali su na postojanje pozitivne korelacije između sljedećih varijabli: iskazivanje emocija i učestalost pregovaranja, dob i tituliranje te učestalost pregovaranja i neverbalna komunikacija. Multilinearna hijerarhijska regresija dala je detaljniji uvid u odnos među varijablama. Beta koeficijent ukazao je na statistički značajnu ovisnost iskazivanja emocija i neverbalne komunikacije o prediktoru učestalost pregovaranja te tituliranja o prediktoru dob. Rad pruža uvid u hrvatsku pregovaračku praksu i može poslužiti kao polazište za provođenje budućih empirijskih istraživanja.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.13","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69397751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main objective of this paper is to explore how capital structure and other financial characteristics of companies influence Croatian hotel industry performance. This study’s key goal is to analyze the debt-equity structure of hotel industry and to demonstrate its correlation with financial performance. The high significance and impact of hotel industry on the economy in Croatia was main reason why authors opted to investigate it. This study was carried out using panel data methodology on a sample of 19 Croatian hotel companies listed on the Zagreb Stock Exchange during the period of 2003-2017. Return on assets and return on equity were used as performance proxies and dependent variables. Twelve variables as capital structure measures and other company characteristics – cash ratio, current liquidity ratio, structure ratio, debt ratio, debt factor (in years), equity to non-current assets, total assets turnover, current assets turnover, accounts receivables, activity ratio, return on revenue and crises during the 2009-2015 period – were used as independent variables. The findings suggest that cash ratio, structure ratio, debt factor (in years), equity to non-current assets, total assets turnover, activity ratio, accounts receivables, return on revenue and crises in the 2009-2015 period are related to the financial performance of the Croatian hotel industry. Although profitability performance theory and influence of capital structure and other company characteristic on it is widely studied in financial literature, there are not many studies examining the hotel industry, especially in Croatia. Finally, this study should provide managers with additional insights in making optimal financial decisions.
{"title":"Profitability\u0000performance under capital structure and other company characteristics","authors":"G. Karanović, A. Štambuk, Davor Jagodić","doi":"10.31784/zvr.8.1.21","DOIUrl":"https://doi.org/10.31784/zvr.8.1.21","url":null,"abstract":"The main objective of this paper is to explore how capital structure and other financial characteristics of companies influence Croatian hotel industry performance. This study’s key goal is to analyze the debt-equity structure of hotel industry and to demonstrate its correlation with financial performance. The high significance and impact of hotel industry on the economy in Croatia was main reason why authors opted to investigate it. This study was carried out using panel data methodology on a sample of 19 Croatian hotel companies listed on the Zagreb Stock Exchange during the period of 2003-2017. Return on assets and return on equity were used as performance proxies and dependent variables. Twelve variables as capital structure measures and other company characteristics – cash ratio, current liquidity ratio, structure ratio, debt ratio, debt factor (in years), equity to non-current assets, total assets turnover, current assets turnover, accounts receivables, activity ratio, return on revenue and crises during the 2009-2015 period – were used as independent variables. The findings suggest that cash ratio, structure ratio, debt factor (in years), equity to non-current assets, total assets turnover, activity ratio, accounts receivables, return on revenue and crises in the 2009-2015 period are related to the financial performance of the Croatian hotel industry. Although profitability performance theory and influence of capital structure and other company characteristic on it is widely studied in financial literature, there are not many studies examining the hotel industry, especially in Croatia. Finally, this study should provide managers with additional insights in making optimal financial decisions.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.21","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69397996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Suradnja s udrugama u provedbi javnih politika najčešće se očituje kroz različite oblike financijske i nefinancijske podrške koje jedinice lokalne samouprave pružaju programima i projektima od interesa za opće dobro. Ta vrsta međusektorske suradnje ima veliki potencijal za generiranje brojnih pozitivnih promjena i stvaranje prijeko potrebnih sinergija za održiv društveni i gospodarski razvoj. U kojoj će mjeri taj potencijal biti ostvaren, uvelike ovisi o kvaliteti kriterija, standarda i postupaka za dodjelu financijskih i nefinancijskih podrški, kao i organizacijskim i ljudskim resursima unutar javnih institucija nužnih za uspješno praćenje i vrednovanje ugovorenih modela podrške. Glavni cilj ovog rada je na primjeru pokazati kako je moguće unaprijediti kvalitetu donošenja odluka u lokalnoj samoupravi primjenom metoda odlučivanja u procesu donošenja odluka o financiranju udruga u kulturi. Na primjeru će se odrediti važnost (težinski koeficijenti) kriterija i podkriterija za procjenu kvalitete projekata/prijava udruga u kulturi (N = 18) s područja Grada Zaboka. Isto tako, u ovom radu AHP metoda primijenit će se za izradu modela rangiranja programa/projekata u kulturi koji su financirani iz proračuna Grada Zaboka. Model će se validirati na povijesnim podacima iz 2018. godine.
与公共政策组织的合作我经常阅读地方当局为公共利益相关的计划和项目提供的不同形式的财政和非财政支持。这种类型的部门间合作具有巨大的潜力，可以产生许多积极的变化，并为可持续的社会和经济发展创造必要的协同作用。秘密潜力的实现程度在很大程度上取决于提供财政和非财政支持的标准、标准和程序的质量，以及公共机构内成功监测和评估合同支持模式所需的组织和人力资源。例如，这项工作的主要目的是展示如何在文化决策过程中使用决策方法来提高地方自治政府的决策质量。Na primjeruće e odrediti važnost（težinski koeficijenti）kriterija i podkriterija za procjenu kvaliteteprojekata/prijava udruga u kulturi（N=18）s područja Grada Zaboka。在这项工作中，AHP方法将用于设计Zaboka项目资助的文化中的计划/项目范围模型。该模型将根据2018年的历史数据进行验证。戈丁。
{"title":"Primjena\u0000metoda odlučivanja u lokalnoj samoupravi","authors":"Valentina Đurek, C. Sedda","doi":"10.31784/zvr.8.1.20","DOIUrl":"https://doi.org/10.31784/zvr.8.1.20","url":null,"abstract":"Suradnja s udrugama u provedbi javnih politika najčešće se očituje kroz različite oblike financijske i nefinancijske podrške koje jedinice lokalne samouprave pružaju programima i projektima od interesa za opće dobro. Ta vrsta međusektorske suradnje ima veliki potencijal za generiranje brojnih pozitivnih promjena i stvaranje prijeko potrebnih sinergija za održiv društveni i gospodarski razvoj. U kojoj će mjeri taj potencijal biti ostvaren, uvelike ovisi o kvaliteti kriterija, standarda i postupaka za dodjelu financijskih i nefinancijskih podrški, kao i organizacijskim i ljudskim resursima unutar javnih institucija nužnih za uspješno praćenje i vrednovanje ugovorenih modela podrške. Glavni cilj ovog rada je na primjeru pokazati kako je moguće unaprijediti kvalitetu donošenja odluka u lokalnoj samoupravi primjenom metoda odlučivanja u procesu donošenja odluka o financiranju udruga u kulturi. Na primjeru će se odrediti važnost (težinski koeficijenti) kriterija i podkriterija za procjenu kvalitete projekata/prijava udruga u kulturi (N = 18) s područja Grada Zaboka. Isto tako, u ovom radu AHP metoda primijenit će se za izradu modela rangiranja programa/projekata u kulturi koji su financirani iz proračuna Grada Zaboka. Model će se validirati na povijesnim podacima iz 2018. godine.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.20","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69397980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Small and medium enterprises (SMEs) contribute to the national economy in terms of employment, added value, knowledge generation, and innovation. However, their potential and in the case of economic downturns even their survival is affected by the difficulties in their access to external financing under acceptable terms and adequate timing and amount. In the case of asymmetric information problems, which make SMEs more sensitive to financial market imperfections, trade credit can be a valuable source of financing. In the European Union, trade credit is among the most relevant external funding sources and it is among the most important alternatives to financial intermediaries’ financing. However, there are substantial differences between the countries with respect to availability and use of trade credit. Therefore, this research examines determining (company-specific and country-specific) factors behind the use of trade credit as a financing source in Croatia. The empirical analysis is based on the data for 1,225 SMEs operating in Croatia in the period from 2008 to 2017 and is done using the panel data methodology. The findings confirm that firms’ characteristics, as well as the characteristics of financial, macroeconomic and legal environment in which the firms operate, influence the use of trade credit in SMEs in Croatia. The paper contributes to relatively scarce empirical evidence on the determinants of trade credit use by SMEs in South-East European countries.
{"title":"Factors behind trade credit financing of SMEs in Croatia","authors":"S. Pepur, Dujam Kovač, M. Ćurak","doi":"10.31784/zvr.8.1.11","DOIUrl":"https://doi.org/10.31784/zvr.8.1.11","url":null,"abstract":"Small and medium enterprises (SMEs) contribute to the national economy in terms of employment, added value, knowledge generation, and innovation. However, their potential and in the case of economic downturns even their survival is affected by the difficulties in their access to external financing under acceptable terms and adequate timing and amount. In the case of asymmetric information problems, which make SMEs more sensitive to financial market imperfections, trade credit can be a valuable source of financing. In the European Union, trade credit is among the most relevant external funding sources and it is among the most important alternatives to financial intermediaries’ financing. However, there are substantial differences between the countries with respect to availability and use of trade credit. Therefore, this research examines determining (company-specific and country-specific) factors behind the use of trade credit as a financing source in Croatia. The empirical analysis is based on the data for 1,225 SMEs operating in Croatia in the period from 2008 to 2017 and is done using the panel data methodology. The findings confirm that firms’ characteristics, as well as the characteristics of financial, macroeconomic and legal environment in which the firms operate, influence the use of trade credit in SMEs in Croatia. The paper contributes to relatively scarce empirical evidence on the determinants of trade credit use by SMEs in South-East European countries.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.11","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69398200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study attempts to assess the technical efficiency of agriculture in European Union countries. Two methods were used for this purpose. One was to establish a ranking and separate typological groups of countries similar to each other in terms of technical efficiency of agriculture, using the Hellwig’s taxonomic measure of development. The second one concerned the measurement of technical efficiency of EU countries using the DEA (Data Envelopment Analysis) method. A set of 6 variables determining the technology of agricultural activity was adopted for the model. The model assuming the variable effects of the BCC scale was adopted for the study. Based on the variables adopted for the DEA model, a set of diagnostic indicators was defined, which finally included 5 indicators. Based on these indicators, by means of a linear ordering method based on a synthetic variable, countries were grouped into 4 groups bringing together countries from the lowest to the highest efficiency. The results of both methods overlap in the part concerning the countries with the best efficiency. In other groups there are slight discrepancies that may result from limited access to information and selection of variables for research.
{"title":"Technical efficiency of agriculture in EU countries","authors":"R. Rusielik, B. Szczecińska","doi":"10.31784/zvr.8.1.16","DOIUrl":"https://doi.org/10.31784/zvr.8.1.16","url":null,"abstract":"The study attempts to assess the technical efficiency of agriculture in European Union countries. Two methods were used for this purpose. One was to establish a ranking and separate typological groups of countries similar to each other in terms of technical efficiency of agriculture, using the Hellwig’s taxonomic measure of development. The second one concerned the measurement of technical efficiency of EU countries using the DEA (Data Envelopment Analysis) method. A set of 6 variables determining the technology of agricultural activity was adopted for the model. The model assuming the variable effects of the BCC scale was adopted for the study. Based on the variables adopted for the DEA model, a set of diagnostic indicators was defined, which finally included 5 indicators. Based on these indicators, by means of a linear ordering method based on a synthetic variable, countries were grouped into 4 groups bringing together countries from the lowest to the highest efficiency. The results of both methods overlap in the part concerning the countries with the best efficiency. In other groups there are slight discrepancies that may result from limited access to information and selection of variables for research.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.16","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69397849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The growing body of literature is arguing that entrepreneurial intentions play a significant role in the decision-making process of becoming an entrepreneur. Bolstering the entrepreneurial and innovation-oriented mindsets, primarily among younger generations, might be considered crucial for the successful economic and social evolvement. Detecting the appropriate reasons which induce youngsters, especially students, to become entrepreneurs is a potentially valuable input for different policymakers and a problem explored in this paper. Personal attitudes, subjective norm and perceived behavioural control are called motivational ‘antecedents’ of entrepreneurial intentions and has been thoroughly studied within the theory of planned behaviour, developed by Ajzen (1991). The applicability of Ajzen’s model for predicting the main antecedents of entrepreneurial intentions were successfully tested in this study among students with or without international studying experience, as well as distinctions considering several background (individual and social) factors. The results of the correlation and regression analysis pointed out that personal attitudes towards entrepreneurship and entrepreneurial ability represent the most relevant components of the theory of planned behaviour model, while subjective norms have a minor role. Statistically significant differences were found in six factors: age, family background, household incomes, profession, country of origin, and student exchange programmes. These results confirmed previous conclusions about the explanation power of Ajzen’s model to predict entrepreneurial intentions and brought empirical evidence about studying abroad experience which has a noticeable impact on predictors of entrepreneurial intention among students, which potentially deserves additional incentives from policymakers and higher education institutions.
{"title":"Determinants\u0000of entrepreneurial intentions","authors":"D. Širola","doi":"10.31784/zvr.8.1.17","DOIUrl":"https://doi.org/10.31784/zvr.8.1.17","url":null,"abstract":"The growing body of literature is arguing that entrepreneurial intentions play a significant role in the decision-making process of becoming an entrepreneur. Bolstering the entrepreneurial and innovation-oriented mindsets, primarily among younger generations, might be considered crucial for the successful economic and social evolvement. Detecting the appropriate reasons which induce youngsters, especially students, to become entrepreneurs is a potentially valuable input for different policymakers and a problem explored in this paper. Personal attitudes, subjective norm and perceived behavioural control are called motivational ‘antecedents’ of entrepreneurial intentions and has been thoroughly studied within the theory of planned behaviour, developed by Ajzen (1991). The applicability of Ajzen’s model for predicting the main antecedents of entrepreneurial intentions were successfully tested in this study among students with or without international studying experience, as well as distinctions considering several background (individual and social) factors. The results of the correlation and regression analysis pointed out that personal attitudes towards entrepreneurship and entrepreneurial ability represent the most relevant components of the theory of planned behaviour model, while subjective norms have a minor role. Statistically significant differences were found in six factors: age, family background, household incomes, profession, country of origin, and student exchange programmes. These results confirmed previous conclusions about the explanation power of Ajzen’s model to predict entrepreneurial intentions and brought empirical evidence about studying abroad experience which has a noticeable impact on predictors of entrepreneurial intention among students, which potentially deserves additional incentives from policymakers and higher education institutions.","PeriodicalId":40998,"journal":{"name":"Zbornik Veleucilista u Rijeci-Journal of the Polytechnics of Rijeka","volume":"16 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.31784/zvr.8.1.17","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69397900","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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