International Monetary Fond and Global Economic Crisis

Pojam financijske krize možemo objasniti kao poremećaj na financijskim tržištima koje karakterizira oštar pad cijena imovine i neuspjesi mnogih financijskih i nefinancijskih tvrtki. Financijska kriza iz 2008. godine prerasla je u globalnu gospodarsku krizu koja je zahvatila najprije SAD i Europu a zatim na ostatak svijeta. U prvom poglavlju rada obrađen je nastanak, uzroci, posljedice globalne ekonomske krize te gospodarska kretanja u tijeku i nakon globalne krize za svjetsko gospodarstvo, gospodarstvo Europske Unije, PIIGS zemlje i Republiku Hrvatsku. U sljedećem poglavlju definiran je Međunarodni monetarni fond kao međunarodna institucija čije operacije uključuju nadzor, financijsku i tehničku pomoć kako bi se zadovoljile promjene u potrebama zemalja članica u razvijajućoj svjetskoj ekonomiji. Nadalje, obrađeni su MMF-ovi postojeći programi kreditiranja, nove kreditne linije i konkretni primjeri pomoći u krizi. Prije samog zaključka obrađena je suradnja MMF-a i europskih zemalja kojima je potrebna financijska pomoć.The concept of a financial crisis can be explained as a disturbance in the financial markets which is characterized by a sharp fall in asset prices and the failure of many financial and nonfinancial companies. The financial crisis of 2008. has grown into a global economic crisis that started in the US and spilled over to Europe and then to the rest of the world. The first chapter of the paper analyzes the beginning, the causes, the consequences of the global economic crisis and the economic trends during and after the global crisis for the world economy, the economy of the European Union, the PIIGS countries and the Republic of Croatia. The next chapter defines the International Monetary Fund as an international institution whose operations include surveillance, financial and technical assistance for member countries to meet the changing needs of the evolving world economy. Furthermore, the IMF's existing loan program and new credit lines are explained, as well as concrete examples of help during the crisis. Before the conclusion, the cooperation of the IMF and the European countries in need of financial assistance is explained

Importance of exploring customer service satisfaction on the example of Pula Airport

U današnje vrijeme visoke zahtjevnosti i raznolikih potreba potrošača veoma je važno redovito vršiti ispitivanja o zadovoljstvu te na temelju njih pokušati prilagoditi ponudu korisnicima. Trenutno se poduzeća nalaze u zahtjevnom vremenu za zadovoljavanje potreba korisnika uzimajući u obzir brzinu kojom se stvaraju novi trendovi u globaliziranom svijetu. Poduzeća provode razna ispitivanja korisnika ne bi li u svojoj blizini održala zadovoljne korisnike. Ukoliko poduzeće želi održati zadovoljstvo korisnika na poželjnoj razini, trebalo bi s vremena na vrijeme provesti istraživanje o zadovoljstvu korisnika. Istraživanje o zadovoljstvu korisnika poduzeće može provesti na različite načine, no najčešće korišteni alat u tu svrhu su anketni upitnici. Provođenje istraživanja zadovoljstva korisnika omogućava Zračnoj luci Pula da poboljšava kvalitetu svojih usluga ili čak uvodi nove usluge s kojima neće stagnirati već napredovati u odnosu očekivanja korisnika i stvarnog učinka za korisnika.High customer demands and diverse consumer needs make it important to conduct satisfaction surveys on a regular basis in today`s business. Trying to tailor the offer to customers on the basis of satisfaction survey results is as much as it is important as the conduction of satisfaction surveys. Nowadays, companies are operating in a demanding time as far as meeting customer needs goes, especially by taking into account the speed with which new trends are created in the globalized world. Businesses conduct various customer surveys to keep satisfied customers close to the company and what it stands for. If a company wants to maintain customer satisfaction at a desirable level, it should conduct a customer satisfaction survey from time to time. An enterprise satisfaction survey can be conducted in a variety of ways, but the most commonly used tool for this purpose is questionnaires. Performing Customer Satisfaction Surveys allows Pula Airport to improve the quality of its services or even introduce new services that will translate to a non-stagnant but improved customer satisfaction to customer expectations ratio

Importance of exploring customer service satisfaction on the example of Pula Airport

U današnje vrijeme visoke zahtjevnosti i raznolikih potreba potrošača veoma je važno redovito vršiti ispitivanja o zadovoljstvu te na temelju njih pokušati prilagoditi ponudu korisnicima. Trenutno se poduzeća nalaze u zahtjevnom vremenu za zadovoljavanje potreba korisnika uzimajući u obzir brzinu kojom se stvaraju novi trendovi u globaliziranom svijetu. Poduzeća provode razna ispitivanja korisnika ne bi li u svojoj blizini održala zadovoljne korisnike. Ukoliko poduzeće želi održati zadovoljstvo korisnika na poželjnoj razini, trebalo bi s vremena na vrijeme provesti istraživanje o zadovoljstvu korisnika. Istraživanje o zadovoljstvu korisnika poduzeće može provesti na različite načine, no najčešće korišteni alat u tu svrhu su anketni upitnici. Provođenje istraživanja zadovoljstva korisnika omogućava Zračnoj luci Pula da poboljšava kvalitetu svojih usluga ili čak uvodi nove usluge s kojima neće stagnirati već napredovati u odnosu očekivanja korisnika i stvarnog učinka za korisnika.High customer demands and diverse consumer needs make it important to conduct satisfaction surveys on a regular basis in today`s business. Trying to tailor the offer to customers on the basis of satisfaction survey results is as much as it is important as the conduction of satisfaction surveys. Nowadays, companies are operating in a demanding time as far as meeting customer needs goes, especially by taking into account the speed with which new trends are created in the globalized world. Businesses conduct various customer surveys to keep satisfied customers close to the company and what it stands for. If a company wants to maintain customer satisfaction at a desirable level, it should conduct a customer satisfaction survey from time to time. An enterprise satisfaction survey can be conducted in a variety of ways, but the most commonly used tool for this purpose is questionnaires. Performing Customer Satisfaction Surveys allows Pula Airport to improve the quality of its services or even introduce new services that will translate to a non-stagnant but improved customer satisfaction to customer expectations ratio

TEACHERS' EDUCATIONAL AND MISBEHAVIOR MANAGEMENT STRATEGIES IN WORKING WITH PRIMARY SCHOOL STUDENTS WITH ATTENTION DEFICITS

Children with attention deficits are usually integrated in regular primary school classes in Croatia, without any special educational treatment nor interventions. Teachers, whose primary education does not include educational methods for working with children with developmental disabilities or procedures of inclusion of such children in regular classes, must do their best to be successful in education and integration of this specific group of children. The main objective of this research was to determine the differences in use of educational strategies (upbringing and teaching) and misbehavior management (positive and negative) among primary school teachers working with children with attention deficits in respect of their gender, level of education, years of work experience and whether they teach in lower or upper grades of primary school. The research covered 31 primary schools from 3 counties of the eastern part of the Republic of Croatia. Participants were teachers (N=103) teaching in lower grades (from 1st to 4th) (51%), and in higher grades (from 5th to 8th) (49%) of primary schools. 12.8% of them were male and 87.2% female teachers. Teachers gave estimations for their students who had attention deficits (N=305), 85.6% (N=261) were male and 14.4% (N=44) were female students. The age span of estimated students was 7 to 15 years, and the average age was 10.69 years (SD=2.26). Teachers filled out the Educational desirable behavior-oriented strategy scale (upbringing and teaching subscales) and the Scale of misbehavior management strategy (positive and negative discipline subscales). The results implicate that teachers in the lower grades of primary school use more positive disciplinary strategy than teachers in the higher grades of primary school. The results of the research have shown that teachers working with children having attention deficits more often use the educational strategy of upbringing than teaching. Teachers from lower grades of primary school and also female teachers more often used the educational strategy of upbringing. As in Croatia formal education for primary school teachers teaching in lower grades of primary school differ from the education for teachers teaching in higher grades of primary school, it can be concluded that teachers in lower grades of primary schools are more sensitive and better educated for working with children with attention deficits

Ivo Andric and Spain Иво Андрич и Испания

Докторска дисертација под насловом Иво Андрић и Шпанија има за циљ да, служећи се начелима компаратистике и теорије полисистема као једног од новијих приступа књижевности, испита у којој је мери и у ком облику могуће говорити о интеркултурном и интертекстуалном дијалогу Иве Андрића и Шпаније. У намери да се представи на ком плану се остварују компаративне везе писца и шпанске књижевности и културе, критичке анализе и преглед доступне грађе организовани су на начин који систематично упућује читаоца у поменуту материју. Један од циљева истраживања је да се испита да ли у контексту Андрићевог књижевног стваралаштва, мимо шпанских тема о којима писац говори у низу текстова, можемо наслутити неку слојевитију и чвршће утемељену компаративну везу која би указала на евентуалне књижевне узоре и подстицаје...The doctoral dissertation entitled Ivo Andrić and Spain aims to investigate the form and the extent of the intercultural and intertextual dialogue conducted between Ivo Andric and Spanish culture, by relying on principles of comparative studies and The Polysystem theory as one of the most recent approaches to literature. In order to show how the comparative connections between the writer and the Spanish culture and literature are made, the critical analysis and review of available materials are organized in a way that systematically directs the reader to the investigated matter. One of the aims of the research is to examine whether, in the context of Andric's literary creation, apart from the Spanish themes discussed by the writer in a series of his texts, we can find a more layered and more firmly grounded comparative connection that would indicate possible literary models and stimulus..

O globalnim i europskim normativnim aktivnostima sa ciljem sprječavanja neplaćanja poreza – od općih normi o administrativnoj suradnji u području oporezivanja do posebnih normi i prijedloga direktive o ulozi „omogućitelja“ koji olakšavaju utaju poreza i agresivno porezno planiranje

Borba protiv neplaćanja poreza na agendi je suvremenog razvoja europskoga i međunarodnoga poreznog prava zadnjeg desetljeća rezultirala učestalom normativnom aktivnošću na nacionalnoj, europskoj i međunarodnoj razini. Na primjeru normiranja sve šire uporabe mehanizama administrativne porezne suradnje, kroz povijesni prikaz razvoja tog specifičnog poreznog područja ukazuje se na otvorena pitanja usklađenosti sa glavnim načelima na kojima se temelji europski pravni sustav. Posebno zabrinjava odsutnost pravila o zaštiti prava svih koji su uključeni u administrativnu suradnju i obuhvaćeni tim postupcima poput razmjene informacija. Administrativna suradnju u području oporezivanja i razmjena poreznih informacija potrebna je svim jurisdikcijama kako bi se omogućilo funkcioniranje poreznih sustava, a ista ima i ključnu ulogu u funkcioniranju unutarnjeg tržišta. U okolnostima globalne borbe protiv neplaćanja poreza administrativna je suradnja postala i instrument ili metoda takve borbe. Povijesna perspektiva pokazuje kretanja od 1977. godine te prve Direktiva o međusobnoj pomoći nadležnih tijela država članica u području izravnog oporezivanja koja pokreće i promiče ideju međudržavne i nadnacionalne porezne suradnje do 2011. i usvojene Direktiva o administrativnoj suradnji (DAC). DAC ukida i zamjenjuje Direktivu 77/99/EEZ kojom je prvi put uspostavljen sustav administrativne suradnje, dok je dok je prvo iskustvo automatske razmjene poreznih informacija rezultat Direktive o štednji/2003, također ukinute i zamijenjene Direktivom 2014/107/EU. Nakon toga slijede brojne izmjene DAC, do zadnjeg prijedloga DAC8. Iako borba protiv neplaćanja poreza jeste nadnacionalna pri čemu jednako možemo primijetiti da automatska razmjena informacija kao standard u administrativnoj poreznoj suradnji potvrđuje neku vrstu uspostavljanja istinskog nadnacionalnog poreznog postupka, ipak bi razvijanje mehanizama zaštite prava poreznih obveznika trebalo biti dio sljedećih koraka u reguliranju europskog okvira i o razmjeni poreznih informacija i administrativnoj suradnji kao i okvira borbe protiv neplaćanja poreza. Predstoji nam rad na uređenju i provedbi zaštite prava svih osoba koje su uključene u postupke razmjene informacija te postupke usmjerene borbi protiv neplaćanja poreza

Statute of Limitations – On Implementation of Civil Legal Rules in the Tax Law and Court Practice

Institut zastare pridonosi pravnoj sigurnosti sudionika pravnih odnosa a primjenjuje se u područjima privatnog i javnog prava. Načelno se smatra da je zastara institut građanskog prava pa ne čudi što porezni propisi upućuju na supsidijarnu primjenu propisa građanskog prava o zastari. No,razlike između instituta zastare u građanskom pravu i zastare u poreznom pravu su velike i značajne te potvrđene kroz praksu. Uočene razlike dovode do zaključka da se u poreznom postupanju i sudovanju samo iznimno mogu primijeniti pravila o građansko-pravnoj zastari. U protivnom, dolazi do narušavanja pravne sigurnosti.The statute of limitations contributes to legal security of parties involved in legal relations being implemented in the field of private and public law. In principle, the statute of limitations has been considered as an institute of the Civil Law. Therefore, it is no surprise that revenue regulations prescribe a subsidiary application of the Civil Law regulations on statute of limitations. Nevertheless, there are considerable and significant differences between the statute of limitations in Civil Law and in Tax Law. The practice has confirmed these differences. Having this in mind, the author concludes that Civil Law rules governing the statute of limitations can be exceptionally implemented in revenue operations and court practice. If otherwise, legal security would be jeopardized

Administrative court control in taxation matters

Polazeći od aktualnog uređenja upravnosudske kontrole u poreznim stvarima, u radu se, nakon kratkog prikaza normativnopravnog okvira kontrole u poreznim stvarima, daje prikaz određenih pokazatelja provedbe upravne i upravnosudske kontrole u poreznim stvarima. Iskustva primjene upravne kontrole u poreznim stvarima i analiza dostupnih pokazatelja recentne upravnosudske kontrole u poreznim stvarima povod su traženju novih rješenja učinkovitije zaštite prava poreznih obveznika, ali i ostvarenja zadaća poreznih tijela. Promjene poreznih sustava koje se događaju u okruženju imaju učinke i na hrvatski poreznopravni okvir pa se u radu razmatraju mogući pravci razvoja i ustrojavanja alternativnih oblika rješavanja sporova u području oporezivanja. Za prikaz mogućeg razvoja kontrolnih mehanizama u poreznom pravu odabrana je uspostava arbitražnog pravosudnog sustava u poreznim stvarima. Kontekst pojavljivanja alternativnih oblika rješavanja sporova u poreznim stvarima nameće pitanje jesu li promjene u provedbi kontrole u poreznim stvarima evolucijske naravi.Starting with the current organisation of administrative court control in taxation matters, this paper, after a brief overview of the normative legal framework of control in such matters, provides an analysis of certain indicators of administrative and administrative court control implementation in taxation matters. The experience of the application of administrative control in taxation matters and an analysis of accessible indicators of recent administrative court control in taxation matters has triggered the search for new solutions for more effective protection of taxpayers’ rights and for achieving the tasks of taxation bodies. Occurring changes to taxation systems also affect the Croatian taxation legal framework. Therefore, this paper considers the possible directions of development and the organisation of alternative forms for dispute resolution in the area of taxation. This overview of possible control mechanism directions in taxation law includes an arbitration judicial system for taxation matters. The context for the appearance of alternative forms of dispute resolution in taxation matters poses the question of whether changes to the implementation of control in taxation matters is of an evolutionary nature

Europeanization of „Croatian Tax Procedural Law - on Previous Un / Successes through the Prism of Indicated and Imperative Adjustments

Fenomeni poput globalizacije i europeizacije zahtijevaju promjene u svim područjima društvenog života. Neka od tih područja prihvaćaju promjene ili su čak i njihov pokretač, dok su pojedina područja tome manje sklona, kao što je to područje oporezivanja. Jednako su društvene institucije pa i porezne institucije suočene sa neizbježnim preobražajima. Porezna administracija kao segment poreznih institucija danas je više no ikada do sada stavljena pred izazove izgradnje nove kvalitete odnosa sa poreznim obveznicima. Između ostaloga, buduće bi odnose poreznih administracija i poreznih obveznika trebalo temeljiti na načelima povjerenja i suradnje. U Republici Hrvatskoj je donošenje Općeg poreznog zakona 2000.godine predstavljalo veliki doprinos neophodnoj pravnoj sigurnosti poreznih obveznika. Kodificirana porezna postupovna pravila značila su pored veće pravne sigurnosti, veliki pomak u ostvarenju transparentnog i jednostavnog poreznog sustava. Svakako, takav je „porezni ustav“ trebao pridonijeti i većoj učinkovitosti poreznog sustava, odnosno učinkovitijem prikupljanju javnih prihoda. Od stupanja na snagu Općeg poreznog zakona u siječnju 2001. godine samo su se manje izmjene prihvatile, no ipak u novom zakonskom tekstu iz 2008. godine dok su tijekom 2011. i godina koje slijede godine dijelom i neočekivani veći zahvati provedeni kao izmjene postojećega teksta zakona. Međutim, takav izmijenjeni Opći porezni zakon nije donio očekivana, poboljšana, a i jednim dijelom nova rješenja, već se radi o manjim zahvatima u „stari“ zakonski tekst, pa su očekivanja akademske i stručne javnosti ostala neostvarena. U radu autor analizira jedan zahvat koji se očekivao od zakonodavca, a riječ je o pitanju načelne naravi – načelu postupanja u dobroj vjeri te jedan zahvat koji se odnosi na porezni institut zastare. Uz navedeno, samo se dotiču i drugi mogući pravci osuvremenjivanja i europeizacije – poput pitanja poreznih povelja, zabrane zlouporabe prava općim pravilom i dr. Očekivanja akademske i stručne javnosti idu za promjenama u nekoliko pravaca od kojih jedan pravac željenih izmjena možemo nazvati i „europeizacijom“ hrvatskih poreznih postupovnih pravila kao dijelom evolucijskog kretanja, u kojemu dolazi do promjena brojnih paradigmi toga pravnoga područja.Phenomena such as globalization and Europeanization require changes in all areas of social life. Some of these areas accept the changes, or even are their originators, while some of these fields are less disposed to as it is the area of taxation. Similarly, social institutions and the tax authorities are faced with the inevitable transformations. Tax Administration as a segment of tax authorities today more than ever is placed before the challenges of building a new quality of relations with taxpayers. Among other things, the relations of tax administrations and taxpayers should be based on the principles of trust and cooperation. The adoption of the General Tax Act 2000 in Croatia symbolized a major contribution to the necessary legal certainty of taxpayers. Codified tax procedural rules are meant to contribute to greater legal certainty through the major step forward in achieving transparent and simple tax system. Indeed, such a „tax constitution„ should contribute to greater efficiency of the tax system that is evident as more efficient revenue collection. Since the entry into force, General Tax Act, January 2001, the only minor changes were adopted during the 2008th year, and led to the adoption of the new legal text. However, the new General Tax Act did not bring the expected changes, but just partial new solutions so the expectations of the academic and professional community remained unfulfilled. The author analyzes and points to some aspects of inevitable changes that must that are expected to occur- especially the question of the principle of acting in good faith and one procedural aspect that applies to the tax statute of limitations. Some of these modifications can be called the modernization or „Europeanization" of Croatian tax procedural rules but basically they are just part of an evolutionary movement with a change of many paradigms in tax areas

Čitateljske grupe za djecu i tinejdžere

Tko želi postati član čitateljske grupe za djecu i mlade ili želi osnovati jednu, u ovom će radu pronaći niz čimbenika i savjeta koji su od pomoći. Rad je koncipiran kao kronologija kroz svijet čitateljskih grupa s osvrtom na povijest istih i pojašnjava organizaciju, pripremu, okupljanje i vođenje čitateljske grupe te opisuje kako voditi raspravu. Sadržaj je jednako koristan osobama koji tek osnivaju grupu, kao i onima koji već raspolažu određenim iskustvom, ali trebaju ideje. Vođenje čitateljske grupe za djecu i tinejdžere lako može prerasti u rutinu i postati monotono – stoga valja voditi računa o promjenama i novinama u načinu biranja knjiga za grupu. Nadalje je u radu objašnjeno definiranje čitateljske grupe kao i vrste iste, govori se o osnivanju i izboru imena čitateljske grupe te mjestu za sastajanje grupa. Predstavljen je i bogat izbor metoda za izbor knjiga za grupu te načini organizacije sastanka: od strukture, preko pripreme sastanka do načina vođenja rasprave.This paper offers an overview of a series of helpful factors and tips for those willing to become members of reading groups for children and young people or those striving to establish such a group. It actually constitues a chronology of the world of reading groups, with special emphasis on their history; explains the organization, preparation, gathering and management of reading groups and describes possible ways of leading a discussion. This content would be equally useful for those who have just established such a group, as well as for those who already have certain experience, but need ideas. Managing reading groups for children and teenagers can easily turn into a routine and become monotonous – so, one should take into account the changing trends and innovations in the way books are chosen for the group. Furthermore, the paper explains the definition of reading groups and types of reading groups, considers the issue of establishing a reading group and choosing a name for the reading group as well as the issue of choosing a meeting place for such groups. A great variety of methods for selection of books and ways of organizing meetings are offered: beginning from their structure, through the topic of meeting preparation and discussion leading