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

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..

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

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

Le sovvenzioni alle societa\u27 comunali per la costruzione delle infrastrutture comunali e l\u27applicazione dell\u27imposta sul valore aggiunto

Potporama se često financiraju djelatnosti od općeg značenja za društvo, posebno djelatnosti komunalnih društava koja dobivena sredstva mogu koristiti u različite svrhe. Najčešće je cilj potpora dodijeljenih komunalnim društvima financiranje izgradnje komunalne infrastrukture, iako mogu biti namijenjene financiranju redovitog poslovanja. Iz prakse poreznih tijela proizlazi prijepor zbog mogućeg različitog poreznog tretmana državnih potpora, budući može biti dvojbeno pruža li društvo za primljenu potporu protuuslugu ili ne. Domaće sudske prakse nema u tom području, no ima primjera inozemne sudske prakse. Praksa domaćih poreznih tijela je brojna, što potvrđuju brojna, javno objavljena, mišljenja koja nisu izvor prava no jesu indikator stavova poreznih tijela ovlaštenih na primjenu zakonskih i podzakonskih normi.It is not a rare occasion that subsidies are used to finance activities having common significance for the society, especially the activities of companies providing municipal services which are free to use the funds received for different purposes. In most cases the subsidies are granted to municipal companies with the aim to finance a construction of communal infrastructure, although the subsidies can be used for financing regular business activities. The analysis of practices of revenue bodies shows that it is possible to have different revenue treatment of state subsidies due to the fact that in certain cases it is not clear whether the company provides or does not provide a service for received subsidy. Croatian courts have not yet delivered a judgement to resolve this issue. On the other hand, there are some indicative examples of foreign court practise. Domestic revenue bodies have developed an intensive practice consisting of numerous, publicly pronounced opinions which are not a source of law, however, they are indicators of stands taken by revenue bodies with powers to implement provisions of laws and sub-law regulations.Mit Unterstützungen werden oft Tätigkeiten von allgemeiner gesellschaftlichen Bedeutung finanziert, insbesondere Tätigkeiten der Kommunalgesellschaften, welche die gewährten Mittel zu unterschiedlichen Zwecken benutzen können. Meistens ist das Ziel von den zu den Kommunalgesellschaften gewährten Unterstützungen Finanzierung des Kommunalinfrastrukturausbaus, obwohl sie auch für die Finanzierung der ordentlichen Geschäftsführung zugeteilt werden können. Aus der Praxis der Steuerbehörden geht die Streitigkeit hervor, dass die Steuer für staatliche Unterstüzung unterschiedlich erhoben werden kann, da es zweifelhaft sein kann, ob die Gesellschaft einen Gegendienst für die gewährte Unterstützung erweisen muss oder nicht. Es gibt keine inländische Rechtsprechung in diesem Bereich, aber es gibt Beispiele aus der ausländischen Rechtsprechung. Die Rechtsprechungen der inländischen Steuerbehörden sind zahlreich, was auch von zahlreichen öffentlich erklärten Meinungen bestätigt wird, welche keine Rechtsquellen darstellen, aber doch ein Anzeichen für Standpunkte der für die Anwendung von gesetzlichen und untergesetzlichen Normen zuständigen Steuerbehörden sind.Attraverso le sovvenzioni sovente si finanziano opere di interesse collettivo, specie opere delle società comunali, le quali possono utilizzare le risorse ricevute per finalità varie. Di frequente lo scopo delle sovvenzioni ripartite alle società comunali è di finanziare le costruzioni di infrastrutture comunali, sebbene tali sovvenzioni possano essere al pari destinate al finanziamento dei lavori di ordinaria amministrazione. Dall’esame della prassi degli organi fiscali emerge un contrasto a causa della possibile diversità di trattamento delle sovvenzioni statali, visto che possono sorgere perplessità se la società comunale per la sovvenzione ricevuta offra o no una controprestazione. Sul punto non v\u27è prassi giurisprudenziale nazionale, mentre esiste quella straniera. La prassi degli organi fiscali nazionali è copiosa, il che è confermato anche dai numerosi pareri pubblicati in materia. Per quanto questi pareri non costituiscano fonte di diritto, senza dubbio rappresentano un indicatore delle posizioni degli organi fiscali deputati all’applicazione delle norme di legge e dei regolamenti

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

Kodeks ponašanja na području oporezivanja poduzetnika

Svojevrstan zakonik, akt političke naravi Kodeks ponašanja na području oporezivanja poduzetnika, Vijeće EU donijelo je 1997. godine u svrhu suzbijanja nelojalne porezne konkurencije i oporezivanja trgovačkih društava unfair porezima kojima se utječe na sposobnost i poziciju društava u tržišnoj utakmici. Iz prihvaćanja Kodeksa ponašanja na području oporezivanja poduzetnika za Republiku Hrvatsku proizaći će brojne obveze. Republika Hrvatska je spremna i upoznata s rješenjima koja će morati ozakoniti u području oporezivanja

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