Pub Date : 2020-06-01DOI: 10.22598/iele.2020.7.1.4
Suada Ajdarpašić, Gazmend Qorraj
The aim of this study is to contribute to understanding the impact of the EU assistance on increasing institutional capacity, particularly in higher education institutions of the Western Balkans. This study highlights the hypothesis concerning the impact of EU funds in capacity building of human resources in Western Balkan countries, with particular emphasis on Kosovo, Albania, BiH, Macedonia, Serbia, Montenegro, and Croatia. An additional value added to the EU programs is university-industry cooperation which is recognized as an important factor for strengthening the research capacities, human resources, and regional cooperation between the institutions in the Western Balkans. For the Methodology, the Cronbach Alpha analysis will be proceeded to assess the accuracy of the questionnaire, followed by the research with multiple and simple linear regression. The result of the paper has shown the positive relationship between the performance of the institutions and the EU programs, therefore, the main conclusions of the paper are that EU funds positively affect the advancement of human resources in WB due to limited financial sources of the local institutions.
{"title":"THE IMPACT OF THE EU PROGRAMS IN THE WESTERN BALKANS","authors":"Suada Ajdarpašić, Gazmend Qorraj","doi":"10.22598/iele.2020.7.1.4","DOIUrl":"https://doi.org/10.22598/iele.2020.7.1.4","url":null,"abstract":"The aim of this study is to contribute to understanding the impact of the EU assistance on increasing institutional capacity, particularly in higher education institutions of the Western Balkans. This study highlights the hypothesis concerning the impact of EU funds in capacity building of human resources in Western Balkan countries, with particular emphasis on Kosovo, Albania, BiH, Macedonia, Serbia, Montenegro, and Croatia. An additional value added to the EU programs is university-industry cooperation which is recognized as an important factor for strengthening the research capacities, human resources, and regional cooperation between the institutions in the Western Balkans. For the Methodology, the Cronbach Alpha analysis will be proceeded to assess the accuracy of the questionnaire, followed by the research with multiple and simple linear regression. The result of the paper has shown the positive relationship between the performance of the institutions and the EU programs, therefore, the main conclusions of the paper are that EU funds positively affect the advancement of human resources in WB due to limited financial sources of the local institutions.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78792588","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}
Pub Date : 2020-06-01DOI: 10.22598/iele.2020.7.1.2
M. Entin, D. Galushko
This paper seeks to analyze some contemporary issues relating to the determination of a place of human rights protection within the integration processes in Europe and Eurasia. First, it briefly presents relevant developments regarding integration in Europe based on the examples of the Council of Europe and the European Union. Second, it proposes an analytical framework for the assessment of the protection of human rights within Eurasian integration, namely in the post-Soviet space. This assessment is carried out through the prism of existing inter-state arrangements, namely within the framework of such entities as the Commonwealth of Independent States (CIS) and the Eurasian Economic Union (EAEU). Third, the paper attempts to identify on-going problems and legal challenges concerning the protection of human rights by regional integration organizations in Europe and Eurasia and suggests some solutions to these challenges.
{"title":"INTERNATIONAL HUMAN RIGHTS PROTECTION AND REGIONAL INTEGRATION: EUROPEAN AND EURASIAN INTEGRATION PROCESSES COMPARED","authors":"M. Entin, D. Galushko","doi":"10.22598/iele.2020.7.1.2","DOIUrl":"https://doi.org/10.22598/iele.2020.7.1.2","url":null,"abstract":"This paper seeks to analyze some contemporary issues relating to the determination of a place of human rights protection within the integration processes in Europe and Eurasia. First, it briefly presents relevant developments regarding integration in Europe based on the examples of the Council of Europe and the European Union. Second, it proposes an analytical framework for the assessment of the protection of human rights within Eurasian integration, namely in the post-Soviet space. This assessment is carried out through the prism of existing inter-state arrangements, namely within the framework of such entities as the Commonwealth of Independent States (CIS) and the Eurasian Economic Union (EAEU). Third, the paper attempts to identify on-going problems and legal challenges concerning the protection of human rights by regional integration organizations in Europe and Eurasia and suggests some solutions to these challenges.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"154 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73726771","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}
Pub Date : 2020-06-01DOI: 10.22598/iele.2020.7.1.1
D. Tipurić, Ana Krajnović
Organizations tend to shape their practices and policies mimicking those they consider to be successful and legitimate. This phenomenon is called a mimetic isomorphism. Mimetic isomorphism is the result of uncertainties in an environment and of unclear organizational goals. Current institutional isomorphism studies in the organizational sciences have been focused mainly on the impact of mimetic isomorphism on a particular action and the impact of this form of isomorphism on organizational outcomes. The authors of this paper want to examine whether the mimetic isomorphism has an influence on the strategic decision-making process in multinational companies or whether the concept of institutional freedom actually exists as suggested by some authors. Extensive triangulation research was performed and the results of the quantitative and qualitative analysis are presented in this article. The theoretical part of the paper summarizes key ideas of mimetic isomorphism and contributes to the theoretical understanding of this form of isomorphism from the MNC perspective. The empirical part of the paper consists of quantitative and qualitative research. The correlation of the form of mimetic isomorphism with the decision-mak-ing process was examined by multiple cross-section regression analysis.
{"title":"THE IMITATION GAME: ARE THE MNCs IMMUNE TO MIMETIC ISOMORPHISM?","authors":"D. Tipurić, Ana Krajnović","doi":"10.22598/iele.2020.7.1.1","DOIUrl":"https://doi.org/10.22598/iele.2020.7.1.1","url":null,"abstract":"Organizations tend to shape their practices and policies mimicking those they consider to be successful and legitimate. This phenomenon is called a mimetic isomorphism. Mimetic isomorphism is the result of uncertainties in an environment and of unclear organizational goals. Current institutional isomorphism studies in the organizational sciences have been focused mainly on the impact of mimetic isomorphism on a particular action and the impact of this form of isomorphism on organizational outcomes. The authors of this paper want to examine whether the mimetic isomorphism has an influence on the strategic decision-making process in multinational companies or whether the concept of institutional freedom actually exists as suggested by some authors. Extensive triangulation research was performed and the results of the quantitative and qualitative analysis are presented in this article. The theoretical part of the paper summarizes key ideas of mimetic isomorphism and contributes to the theoretical understanding of this form of isomorphism from the MNC perspective. The empirical part of the paper consists of quantitative and qualitative research. The correlation of the form of mimetic isomorphism with the decision-mak-ing process was examined by multiple cross-section regression analysis.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77238120","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}
Pub Date : 2020-06-01DOI: 10.22598/iele.2020.7.1.8
Željko Sirk
The First World War, the collapse and disintegration of the Austro-Hungarian Empire, and the creation of new states interrupted the already expensive and difficult to access higher education opportunities for Croatian youth in the old university centers of the Monarchy. Therefore, barely a month and a half after the creation of the new state, the SCS Board of Commissioners (Provisional Government) in Zagreb issued an order on the establishment of the Technical High School, the Faculty of Agriculture and Forestry and the Faculty of Veterinary Medicine (published in the Official Gazette on December 18, 1918). The Technical High School had six technical departments, and three courses: Geodetic Course, the Insurance Technique Course, and the Education Course for Teachers in Higher Commercial Schools. The first students of the Education Course for Teachers in Higher Commercial Schools at the Royal Technical High School were invited to enroll “in the academic year 1919/20” by an advertisement published in the Official Gazette No. 152 of October 18, 1919, announcing the lectures starting on November 3, 1919. However, as it turned out from the beginning that such an organization of studies could not function well, a decision was brought before the end of the school year to separate the Course... from the Technical High School and to transform it into an independent higher education institution. By the Royal Decree establishing the High School of Commerce and Transport in Zagreb until its later constitutional establishment, the High School ... began operating on July 1, 1920. The HSCT, as well as its successor, the Economic and Commercial High School, were independent higher education institutions throughout their existence organized outside the University of Zagreb. Classes at the High School of Commerce and Transport lasted 3 years (6 semesters), and for the entire period of its existence (from the academic year 1920-1921 to the academic year 19241925) the same curriculum was used (lecture order), which was amended only according to the expressed needs.
{"title":"A BRIEF OVERVIEW OF THE HISTORY OF FEB","authors":"Željko Sirk","doi":"10.22598/iele.2020.7.1.8","DOIUrl":"https://doi.org/10.22598/iele.2020.7.1.8","url":null,"abstract":"The First World War, the collapse and disintegration of the Austro-Hungarian Empire, and the creation of new states interrupted the already expensive and difficult to access higher education opportunities for Croatian youth in the old university centers of the Monarchy. Therefore, barely a month and a half after the creation of the new state, the SCS Board of Commissioners (Provisional Government) in Zagreb issued an order on the establishment of the Technical High School, the Faculty of Agriculture and Forestry and the Faculty of Veterinary Medicine (published in the Official Gazette on December 18, 1918). The Technical High School had six technical departments, and three courses: Geodetic Course, the Insurance Technique Course, and the Education Course for Teachers in Higher Commercial Schools. The first students of the Education Course for Teachers in Higher Commercial Schools at the Royal Technical High School were invited to enroll “in the academic year 1919/20” by an advertisement published in the Official Gazette No. 152 of October 18, 1919, announcing the lectures starting on November 3, 1919. However, as it turned out from the beginning that such an organization of studies could not function well, a decision was brought before the end of the school year to separate the Course... from the Technical High School and to transform it into an independent higher education institution. By the Royal Decree establishing the High School of Commerce and Transport in Zagreb until its later constitutional establishment, the High School ... began operating on July 1, 1920. The HSCT, as well as its successor, the Economic and Commercial High School, were independent higher education institutions throughout their existence organized outside the University of Zagreb. Classes at the High School of Commerce and Transport lasted 3 years (6 semesters), and for the entire period of its existence (from the academic year 1920-1921 to the academic year 19241925) the same curriculum was used (lecture order), which was amended only according to the expressed needs.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"1982 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82196942","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}
Pub Date : 2020-06-01DOI: 10.22598/iele.2020.7.1.3
K. Vojvodić, M. Martinović, A. Pušić
Although the term small and medium-sized enterprises (SMEs) originally include micro, small and medium enterprises, the majority of literature looks at this sector as a homogeneous group. In general, there is insufficient research on micro-enter prises and previous work has failed to address micro-enterprises in the negotiation context. As a result, the negotiating behavior of micro-entrepreneurs is still poorly understood. Therefore, the aim of this paper is twofold. Firstly, our aim is to examine if the managers of micro-enterprises perceive business negotiations as a source of competitive advantage. Secondly, we aim to identify the underlying predictors of such perception. To this end, the survey was conducted among 132 managers of micro-en-terprises in Croatia. The multiple linear regression results reveal that negotiating frequency, negotiation skills development, and willingness to change have a significant and positive influence on managers’ perception of business negotiations as a competitive advantage. Finally, the paper adds to the literature by providing insights into the negotiating behavior of micro-entrepreneurs in Croatia.
{"title":"THE RELEVANCE OF BUSINESS NEGOTIATION IN BUILDING COMPETITIVE ADVANTAGE FOR CROATIAN MICRO ENTERPRISES","authors":"K. Vojvodić, M. Martinović, A. Pušić","doi":"10.22598/iele.2020.7.1.3","DOIUrl":"https://doi.org/10.22598/iele.2020.7.1.3","url":null,"abstract":"Although the term small and medium-sized enterprises (SMEs) originally include micro, small and medium enterprises, the majority of literature looks at this sector as a homogeneous group. In general, there is insufficient research on micro-enter prises and previous work has failed to address micro-enterprises in the negotiation context. As a result, the negotiating behavior of micro-entrepreneurs is still poorly understood. Therefore, the aim of this paper is twofold. Firstly, our aim is to examine if the managers of micro-enterprises perceive business negotiations as a source of competitive advantage. Secondly, we aim to identify the underlying predictors of such perception. To this end, the survey was conducted among 132 managers of micro-en-terprises in Croatia. The multiple linear regression results reveal that negotiating frequency, negotiation skills development, and willingness to change have a significant and positive influence on managers’ perception of business negotiations as a competitive advantage. Finally, the paper adds to the literature by providing insights into the negotiating behavior of micro-entrepreneurs in Croatia.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75347695","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}
Pub Date : 2020-06-01DOI: 10.22598/iele.2020.7.1.7
D. Dvornichenko, V. Barskyy
The article is devoted to the study of the evolution of the European Union (EU) approach towards the Responsibility to Protect (R2P). The paper refers to the case study method used to assess the EU’s capacity to respond adequately to the particular mass atrocity cases – Libya, South Sudan, and Myanmar. The methodology of the paper is based on a discursive analytical approach, which requires a thorough examination of the official declarations, statements, and resolutions adopted by the EU in the scope of EU foreign and security policy. The article focuses on clear dis-tinctions between the EU’s approach to these cases, reveals several weaknesses and hidden reputational risks in the EU’s response to mass atrocity situations as well as offers several recommendations on how to overcome identified deficiencies.
{"title":"THE EU AND RESPONSIBILITY TO PROTECT: CASE STUDIES ON THE EU’S RESPONSE TO MASS ATROCITIES IN LIBYA, SOUTH SUDAN AND MYANMAR","authors":"D. Dvornichenko, V. Barskyy","doi":"10.22598/iele.2020.7.1.7","DOIUrl":"https://doi.org/10.22598/iele.2020.7.1.7","url":null,"abstract":"The article is devoted to the study of the evolution of the European Union (EU) approach towards the Responsibility to Protect (R2P). The paper refers to the case study method used to assess the EU’s capacity to respond adequately to the particular mass atrocity cases – Libya, South Sudan, and Myanmar. The methodology of the paper is based on a discursive analytical approach, which requires a thorough examination of the official declarations, statements, and resolutions adopted by the EU in the scope of EU foreign and security policy. The article focuses on clear dis-tinctions between the EU’s approach to these cases, reveals several weaknesses and hidden reputational risks in the EU’s response to mass atrocity situations as well as offers several recommendations on how to overcome identified deficiencies.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"721 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73110688","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}
Pub Date : 2020-06-01DOI: 10.22598/iele.2020.7.1.5
Barbara Preložnjak
International human rights law sets out the entitlements and freedoms of individuals to start a family which is considered to be a natural and fundamental group unit of society. Foundation of a family is usually related to the idea of creation and continuation of life that involves the procreative capacity of family members and is consolidated through the actual act of procreation. However, in the practice, it means that some individuals may face with procreation problems that are obstacles to the efficient realization of the procreative right. The law has a solution for over-coming the problem as it guarantees access to the assisted procreative facilities that have the aim to enable procreation. Thus, the procreation becomes possible with the involvement of the third party. It is especially noticeable in the case where the law allows the donation of the reproductive cells or childbearing for potential procreators (surrogacy). Those procreation novelties deprived the procreation of its private characteristics and made procreation public. The most importantly the law enabled that human body, with it related the act of childbearing and child itself become the subject of various agreements between adults. That leads to the question of whether the procreation right should be limited, as it makes possible that human being and parts of its body become the commodity. To answer that question it is needed to de-termine the scope of the procreation right itself, and view it in relation to the competing rights of all subjects in the procreation process. The analysis of the moral aspect of the procreative right is also important as its intrinsic value and its relation to other rights could offer an answer which right should prevail in the case when procreative right conflict with some other rights.
{"title":"IS IT LEGITIMATE TO LIMIT THE PROCREATIVE RIGHT?","authors":"Barbara Preložnjak","doi":"10.22598/iele.2020.7.1.5","DOIUrl":"https://doi.org/10.22598/iele.2020.7.1.5","url":null,"abstract":"International human rights law sets out the entitlements and freedoms of individuals to start a family which is considered to be a natural and fundamental group unit of society. Foundation of a family is usually related to the idea of creation and continuation of life that involves the procreative capacity of family members and is consolidated through the actual act of procreation. However, in the practice, it means that some individuals may face with procreation problems that are obstacles to the efficient realization of the procreative right. The law has a solution for over-coming the problem as it guarantees access to the assisted procreative facilities that have the aim to enable procreation. Thus, the procreation becomes possible with the involvement of the third party. It is especially noticeable in the case where the law allows the donation of the reproductive cells or childbearing for potential procreators (surrogacy). Those procreation novelties deprived the procreation of its private characteristics and made procreation public. The most importantly the law enabled that human body, with it related the act of childbearing and child itself become the subject of various agreements between adults. That leads to the question of whether the procreation right should be limited, as it makes possible that human being and parts of its body become the commodity. To answer that question it is needed to de-termine the scope of the procreation right itself, and view it in relation to the competing rights of all subjects in the procreation process. The analysis of the moral aspect of the procreative right is also important as its intrinsic value and its relation to other rights could offer an answer which right should prevail in the case when procreative right conflict with some other rights.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85949640","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}
Pub Date : 2019-12-01DOI: 10.22598/iele.2019.6.2.3
I. Novak
Using the quantile regression approach this paper explores the nature of endogenous shocks in unemployment of Croatia during the period 2000Q1-2018Q4. Standard unit root tests give inconclusive results. Recent literature highlights the bias of unit root tests toward the null hypothesis. Considering the nonlinear nature of time series which may influence the standard unit root tests this paper uses a quantile auto-regression approach. Results confirm unemployment hysteresis in Croatia. Furthermore, there is an asymmetric behavior of endogenous shocks. Outcomes have important implications for policy, growth and development of the Croatian economy.
{"title":"ENDOGENOUS SHOCKS IN CROATIAN UNEMPLOYMENT","authors":"I. Novak","doi":"10.22598/iele.2019.6.2.3","DOIUrl":"https://doi.org/10.22598/iele.2019.6.2.3","url":null,"abstract":"Using the quantile regression approach this paper explores the nature of endogenous shocks in unemployment of Croatia during the period 2000Q1-2018Q4. Standard unit root tests give inconclusive results. Recent literature highlights the bias of unit root tests toward the null hypothesis. Considering the nonlinear nature of time series which may influence the standard unit root tests this paper uses a quantile auto-regression approach. Results confirm unemployment hysteresis in Croatia. Furthermore, there is an asymmetric behavior of endogenous shocks. Outcomes have important implications for policy, growth and development of the Croatian economy.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91115948","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}
Pub Date : 2019-12-01DOI: 10.22598/iele.2019.6.2.4
Dora Naletina, Mate Damić, Anela Jabučar
Air transport is the newest form of traffic branch and, in today’s modern conditions, it advances very quickly. Basically, air transport provides passenger transportation, especially to far-away destinations, because of its greatest advantage speed of travel. Due to globalization, the air transport market is characterized by strong competition, and the liberalization of the Croatian air transport industry has contributed to the increased utilization of international passenger transport. Precisely as a result of the aforementioned influences, air transport requirements in Croatia are experiencing higher growth. The dependence on air transport and tourism is increasingly necessary and of great economic importance. With the emergence of low-fare airlines on the Croatian market, passengers have more choices and opportunities than ever before. With their presence on the market, low-cost carriers have greatly influenced the air transport market and contributed to the growth of passenger traffic. This paper aims to explore passengers’ satisfaction with low-cost carriers. The results of primary research show that passengers who travel with low-cost carriers place high importance on pricing, ticket availability and destination availability, and are satisfied with the service they receive in comparison to the ticket price. Passengers place importance on how quickly they can buy tickets online and the availability of various payment options.
{"title":"CUSTOMER SATISFACTION WITH SERVICES OF LOW-COST CARRIERS AT PULA AND ZADAR AIRPORTS","authors":"Dora Naletina, Mate Damić, Anela Jabučar","doi":"10.22598/iele.2019.6.2.4","DOIUrl":"https://doi.org/10.22598/iele.2019.6.2.4","url":null,"abstract":"Air transport is the newest form of traffic branch and, in today’s modern conditions, it advances very quickly. Basically, air transport provides passenger transportation, especially to far-away destinations, because of its greatest advantage speed of travel. Due to globalization, the air transport market is characterized by strong competition, and the liberalization of the Croatian air transport industry has contributed to the increased utilization of international passenger transport. Precisely as a result of the aforementioned influences, air transport requirements in Croatia are experiencing higher growth. The dependence on air transport and tourism is increasingly necessary and of great economic importance. With the emergence of low-fare airlines on the Croatian market, passengers have more choices and opportunities than ever before. With their presence on the market, low-cost carriers have greatly influenced the air transport market and contributed to the growth of passenger traffic. This paper aims to explore passengers’ satisfaction with low-cost carriers. The results of primary research show that passengers who travel with low-cost carriers place high importance on pricing, ticket availability and destination availability, and are satisfied with the service they receive in comparison to the ticket price. Passengers place importance on how quickly they can buy tickets online and the availability of various payment options.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"78 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89581370","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}
Pub Date : 2019-12-01DOI: 10.22598/iele.2019.6.2.6
I. Sačer, Gunther Meeh-Bunse, Katja Luer
The Accounting Directive 2013/34/EU has impacted all the EU Member States due to their obligation to transpose it into the national legal acts. The paper deals with the Croatian and German regulations against the Accounting Directive. Since the Directive offers several alternatives for which national regulators should decide what to include in the legal framework, there are certain differences among the EU Member states. The goal of the paper is to analyze the case of Croatian and German accounting in the light of regulations and standards. The selected countries are important strategic and trading partners and the number of subsidiaries in Croatia formed by German entities increases. The methodology includes the analysis of accounting legal framework in the observed countries in the light of the Accounting Directive implementation, the role of Companies act and the financial reporting standards in prescribing accounting principles and the interrelation between financial and tax accounting. Although both countries have implemented the Directive, our research results indicate that there is a difference between the accounting systems. German accounting principles are defined through the German Companies Act whereas the Croatian Accounting Act represents the top act in charge of accounting in Croatia supplemented with the CFRS and IFRS. As a consequence, the difference is also found in the interdependence between financial and tax accounting. However, there * Full professor at Faculty of Economics and Business University of Zagreb; imamic@efzg.hr. ** Full professor, Hochschule Osnabrück, Lingen Campus; G.Meeh-Bunse@hs-osnabrueck.de. *** Research Assistant, Hochschule Osnabrück, Lingen Campus; K.Luer@hs-osnabrueck.de. Intereulaweast, Vol. VI (2) 2019 116 are some similarities indicated, as the commercial balance sheet should be adjusted for the purpose of taxation in both countries.
{"title":"CROATIAN AND GERMAN ACCOUNTING – A GUIDING OVERVIEW OF REGULATIONS AGAINST THE BACKGROUND OF THE ACCOUNTING DIRECTIVE 2013/34/EU","authors":"I. Sačer, Gunther Meeh-Bunse, Katja Luer","doi":"10.22598/iele.2019.6.2.6","DOIUrl":"https://doi.org/10.22598/iele.2019.6.2.6","url":null,"abstract":"The Accounting Directive 2013/34/EU has impacted all the EU Member States due to their obligation to transpose it into the national legal acts. The paper deals with the Croatian and German regulations against the Accounting Directive. Since the Directive offers several alternatives for which national regulators should decide what to include in the legal framework, there are certain differences among the EU Member states. The goal of the paper is to analyze the case of Croatian and German accounting in the light of regulations and standards. The selected countries are important strategic and trading partners and the number of subsidiaries in Croatia formed by German entities increases. The methodology includes the analysis of accounting legal framework in the observed countries in the light of the Accounting Directive implementation, the role of Companies act and the financial reporting standards in prescribing accounting principles and the interrelation between financial and tax accounting. Although both countries have implemented the Directive, our research results indicate that there is a difference between the accounting systems. German accounting principles are defined through the German Companies Act whereas the Croatian Accounting Act represents the top act in charge of accounting in Croatia supplemented with the CFRS and IFRS. As a consequence, the difference is also found in the interdependence between financial and tax accounting. However, there * Full professor at Faculty of Economics and Business University of Zagreb; imamic@efzg.hr. ** Full professor, Hochschule Osnabrück, Lingen Campus; G.Meeh-Bunse@hs-osnabrueck.de. *** Research Assistant, Hochschule Osnabrück, Lingen Campus; K.Luer@hs-osnabrueck.de. Intereulaweast, Vol. VI (2) 2019 116 are some similarities indicated, as the commercial balance sheet should be adjusted for the purpose of taxation in both countries.","PeriodicalId":52280,"journal":{"name":"InterEULawEast","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87276535","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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