Free Zone - the Source of Socio-Economic Benefits

Practice in developed and developing countries indicates the existence of numerous and heterogeneous free zones as well as the different role which they have in the economic development of countries that have implemented them. The main objective for start-up of a modern free zone with industrial characteristics is to attract those investors who will build the industrial infrastructure for the production of goods aimed for exports. Consequently, free zone will contribute, inter alia, to the increase in national exports and decrease in deficit of the country’s current account, to the creation of new jobs and new added value, to the increase in the dynamics of economic activities and generation of new entrepreneurial opportunities, to the transfer of new technologies, knowledge, skills, good organizational and managerial business practice, as well as to the reduction of regional imbalance. Experiences of former transition countries indicate that a free zone represents an important policy instrument for the attraction of foreign direct investment, especially the greenfield ones. Furthermore, experiences of developed countries indicate that free zone can act as a policy instrument for promoting regional development and development of a country as a whole. The main purpose of this paper is to consider the benefits that free zones can have on economic and social development of the area where they are located. The Osijek free zone is in the centre of this consideration.free zone, benefits, costs, Osijek free zone

Jezična obilježja novozelanđanskoga engleskog u filmovima

This paper deals with the linguistic features of New Zealand English on different levels of linguistic analysis, based on the corpus of five movies. The most important features of NZE, as described in the literature on the subject, are summed up in the introductory theoretical part of the thesis. In the empirical part it is shown that apart from the well-known features found in the literature, there are also some others, noticed in the present corpus. In particular, some age-related differences were found, particularly those concerning the choice of British vs. American lexical items. However, generalisations of this kind would have to be based on more extensive research

The Influence of Substituents on The Rate of the Intramolecular Diels-Alder Reaction of Allylaryl(2-furfuryl)amines

Some new examples of -intramolecular Diel-s-Alder reaction of allylaryl(2-furfuryl)amines are given, and the influence of substituents on the rate of the reaction is studied. Unlike para substituents, ortho substitution of the N-aryl group or substitution in position 5 of the furan nucleus decrease the rate of the [4 + 2] cycloaddition

Obilježje računovodstvenih manipulacija u Hrvatskoj

Investors and other users of financial statements seek for the information that is less likely to be affected by possibilities of financial number games. Accounts manipulations have become an issue of critical importance in today’s capital markets and have been subject of many researches in several countries. However, their features in Croatia are still quite unexplored. In this paper a survey was made with auditors about most frequent areas of accounts manipulations in Croatia. The questionnaire was sent to 274 auditors, but only 54 of them filled it out correctly and return it back. After that, obtained results were compared with archival data extracted from auditor reports published in abbreviate prospects of listing public companies. Prospects of 238 companies listing on the Zagreb Stock Exchange and Varaždin Stock Exchange were reviewed, but only 136 or 57.14% of them provided all data necessary for the analysis. The evidence shows that accounting manipulations are very common praxis in Croatia, especially in area of depreciation policy, write-off of accounts receivable, asset impairments and long-term investments in financial instruments. Beside above mentioned items, auditors pointed out taxes, inventories, revenues, provisions and revalorization as very frequent areas of accounts manipulations.Svi korisnici financijskih izvještaja, a posebice ulagači u stalnoj su potrazi za informacijama koje su što manje podložne “igranju s brojevima”. U današnje vrijeme, računovodstvene manipulacije su postale važan problem na tržištima kapitala i stoga su predmet mnogih istraživanja u različitim zemljama. Međutim, njihova obilježja u Hrvatskoj su još uvijek nedovoljno istražena. U ovom radu su obrađeni rezultati ankete s revizorima o najčešćim područjima računovodstvenih manipulacija u Hrvatskoj. Upitnik je poslan na adrese 274 revizora, ali od vraćenih upitnika samo 54 su u potpunosti točno ispunjena. Nakon toga, rezultati dobiveni anketiranjem revizora su uspoređeni s povijesnim podacima izvedenim iz revizorskih izvješća objavljenih u skraćenim rospektima listanih poduzeća. Analiza povijesnih podataka obuhvatila je 238 poduzeća koja su listana na Zagrebačkoj burzi i na Varaždinskoj burzi, no samo je 136 (57,14%) pregledanih skraćenih prospekata sadržavalo sve podatke potrebne za analizu. Rezultati dobiveni u oba istraživanja pokazuju da su računovodstvene manipulacije vrlo učestala pojava u Hrvatskoj, posebno u područjima politike amortizacije, otpisa potraživanja, umanjenja vrijednosti dugotrajne imovine i dugoročnih ulaganja u financijske instrumente. Uz spomenuta područja, revizori su istaknuli poreze, zalihe, prihode, rezerviranja i revalorizaciju kao učestala područja računovodstvenih manipulacija

Prikaz prirode i života žene u tekstovima Annette von Droste-Hülshoff

Die folgende Magisterarbeit beschäftigt sich mit den verschiedenen Darstellungen der Natur und weiblicher Existenz in drei ausgewählten Prosatexten einer der berühmtesten Schriftstellerinnen im Biedermeier – Annette von Droste-Hülshoff. Es wird in der Arbeit ein Schwerpunkt daraufgelegt, sowohl einen Überblick von den verschiedenen Darstellungen zu geben, als auch biographische und damit verbundene religiöse Elemente ihrer Literatur darzustellen. Wichtig ist auch zu zeigen, dass die Autorin eine ganz spezifische Position in der biedermeierlichen Literatur einnimmt, denn ihre Literatur enthält immer sowohl romantische als auch realistische Motive, die an manchen Stellen auch mit den impressionistischen kombiniert werden

THE ROLE OF THE REGULATORY AGENCY IN THE ADOPTION OF TARIFF SYSTEMS: ROUND TABLE DISCUSSION – REPORT AND CONCLUSION

Krajem 2006. godine Hrvatska energetska regulatorna agencija donijela je metodologije za izračun tarifa za djelatnosti proizvodnje, prijenosa, distribucije i opskrbe električnom energijom, koje su do sada bile komponente jedinstvene tarife za integrirani sustav djelatnosti proizvodnje, prijenosa, distribucije i opskrbe električnom energijom. Sukladno zakonskoj obvezi razdvajanja navedenih djelatnosti, izraženih i kroz pristup spomenutim metodologijama tarifnih sustava, u tijeku su poslovi vezani uz izračun i donošenje tarifnih stavki za navedene energetske djelatnosti. Primjenom spomenutih metodologija, odnosno donošenjem i stupanjem na snagu novih tarifnih stavki elektroenergetski sektor i elektroenergetsko gospodarstvo Republike Hrvatske ući će u probno regulatorno razdoblje. Stoga je i za regulatorno tijelo, za predstavnike reguliranih djelatnosti, jednako tako i za stručnu javnost od velike važnosti i pomoći bilo raspraviti neka pitanja i dileme iz predmetne problematike, i to upravo na skupu s predstavnicima raznih zainteresiranih strana. Poglavito je bilo važno čuti iskustva i stavove relevantnih eksperata iz europskih regulatornih tijela i zemalja s višegodišnjim iskustvom u ekonomskoj regulaciji, bilo da se radi o dugogodišnjim članicama EU, ili zemljama koje su tek nedavno postale članice EU. Bili su to ciljevi i razlozi za organiziranje Okruglog stola o ulozi regulatornog tijela u donošenju tarifnih sustava. U ovom članku daje se prikaz tijeka i zaključci tog Okruglog stola.In late 2006, the Croatian Energy Regulatory Agency adopted methodologies for the calculation of tariffs for the activities of the generation, transmission, distribution and supply of electricity, which until now have been components of a single tariff for an integrated system of the activities of the generation, transmission, distribution and supply of electricity. Pursuant to the legal obligations to separate these activities, as also expressed through the approach of the cited methodologies of the tariff systems, activities are in progress in reference to the calculation and adoption of tariff items for the aforementioned fundamental energy activities. With the application of the cited methodologies, i.e. the adoption and coming into force of the new tariff systems of the electricity sector and the electricity sector of the Republic of Croatia, a new trial regulatory period will be entered. Therefore, for the regulatory agency, representatives of the regulated entities, and professional public, discussion of several questions and dilemmas from this area at a meeting among representatives of various interested parties was considered to be of great importance and benefit. It was especially important to hear about the experiences and positions of relevant experts from the European regulatory agencies and countries with many years of experience in economic regulation, whether long-standing members of the European Union or countries that have only recently joined the EU. These were the goals and reasons for organizing the Round Table Discussion on the Role of the Regulatory Agency in the Adoption of Tariff Systems. In this article, the content and conclusions of this Round Table Discussion are presented

New legislations in the function of rural development

Ovim radom raspravlja se o utjecaju ruralnog razvoja na globalnu prenapučenost i nacionalnu ekonomiju. Analizirani su ruralna politika i zakonodavstvo Hrvatske, kao i učinkovitost javne administracije. U tu svrhu je razvijena i predstavljena nova analitička metodologija. Istraživanja su pokazala kako nedavni demografski trendovi i migracije igraju značajnu ulogu u hrvatskim ruralnim područjima. Niža razina financijske potpore i broj propisa koje donosi vlada nisu glavna hrvatska tema - postaje razumljivije što se događa kada ciljevi nisu jasno prepoznati i kada provedba propisa nije dosljedna. Neuspjeh Programa ruralnog razvitka u Hrvatskoj možda nije prihvatljiv, ali nije niti iznenađujuć! Međutim, Hrvatska i dalje zadržava značajan potencijal u razvoju poljoprivrede, stočarstva i ruralnog turizma.This paper will discuss impact of rural development on the global overpopulation and the national economy. Croatian rural policy and legislation have been analyzed, as has been the efficiency of the public administration. The new analytic methodology has been produced and presented for this purpose. Studies have shown that recent demographic trends and migration play significant development role in Croatian rural areas. The lower level of financial support and number of regulations issued by government are not a major Croatian issue – it is becoming more understandable what happens when goals are not clearly recognized and the implementation of the regulations is inconsistent. Failure of Rural Development Programme in Croatia may not be plausible, but is not surprising too! However, Croatia still has a considerable potential to improve agriculture, animal husbandry and rural tourism

PEAK PLANT MODELS IN THE ELECTRIC POWER SYSTEM MODEL OF RELIABILITY AND AVAILABILITY

The work sets out the results of the theory/methodological refinement of models whereby peak generating plants are included in the reliability and availability patterns of electricity systems while operational planning operations are taking place. Account shall be taken of the technical and energy characteristics of such generating units, as well as of the specific conditions and requirements imposed on such generating units, resulting from their location and the role in covering peak loads and consumption of the electricity system

The Female Character in the Novel "The Damned Yard" by Ivo Andrić

U ovome će se radu prikazati različite percepcije ženskoga lika na osnovi ispričanih priča nepouzdanih pripovjedača Proklete avlije. Ženski likovi nisu djelatni likovi, ne pojavljuju se kao trodimenzionalne osobe, nego o njima doznajemo uz perspektive muških, ponajčešće sporednih likova. Riječ o statusu žene u patrijarhalnome društvu, doživljenima i komentiranima iz muškoga rakursa. Ženski se lik analizira iz pozicije nepouzdanih pripovjedača, a za potrebe ovoga rada odabrano ih je pet: Zaim, atletski razvijen muškarac, Haim, stari mornar i Softa. Zaim, atletski razvijen muškarac i Haim su oni koji u cjelini iznose svoja iskustva sa ženama pa bi se u tom smislu staroga mornara i Softa moglo smatrati tek sugovornicima rečenih likova kojima je funkcija ovjeriti argumentaciju djelatnijega lika