Suchergebnisse

The paper gives an analysis of the system for implementing the regional policy in the Republic of Croatia. Proceeding from increasingly large development disparities in the Republic of Croatia, the paper evaluates the level of readiness of the territorial administrative system for conducting regional policy efficiently. Particular emphasis is being placed on the analysis of the three elements that are in a positive correlation with the efficient conduct of regional policy. They are: a legislation framework of regional policy, institutional structure with a special emphasis on the mechanisms of horizontal & vertical coordination, & the system of local & regional self-government. All three variables include relevant limitations that influence the efforts for additional improvement of the overall capacity for conducting regional policy & for stimulating the development of the country. The author analyses & justifies the need for adoption of a special regional development system act. He points to some basic issues that should be solved; he maintains an attitude that an institutional framework should be created & emphasizes the need for reform of local & regional self-government that should be transformed from a retarding element into a generator of development. Figures, References. Adapted from the source document.

The existing empirical studies examined the impact of different variables, such as common language, economic, cultural and geographical factors, on migration. However, none of the studies deals with the social security systems including their coordination as a relevant explanatory factor. The paper focuses on the social security systems in Europe, their mutual coordination and their influence on international migration. The influence of social systems on economic migration can be twofold: influencing the labour migration, i.e. migrants who move for work, and also influencing the benefit migration, i.e. migrants who move in order to receive social benefits. We present the advanced migration model extended by the factors of social security coordination. The main finding is that the labour migration prevails significantly over the benefit migration. Role of social systems as social magnets was not proved to be statistically significant. Adapted from the source document.

Geographers play an important role in the announced & expected reform of the political & institutional system by introducing a second tier of local self-government. Their role is not only associated with preparing an appropriate subdivision of Slovenia into functionally closed areas, but also, considering contemporary social causal links between forming the regions & regional development, the effects of the polycentric settlement network layout & the decentralization of public institutions. The paper derives from an assumption that decentralization of institutions plays an important role in overcoming regional disparities. Together with appropriate organization, decentralization of institutions allows more efficient utilization of development potential. In contemporary development policy, institutions are a decisive instrument. In addition to technical innovations & a creative environment, institutions stand out as an impulse & central support point, for harmonious social development. This paper is clearly of a theoretical nature. It deals with the role, effects & consequences of the decentralization of institutions as an instrument for balanced sustainable regional development. The factors, which have an impact on the success of regionalization in a function of decentralization policy, are analyzed They are: especially formation of clear political & legal frameworks for starting the reform process, a clear indication of powerful and, if possible, interdepartmental responsible persons for management & coordination of the decentralization process, forming the concept of decentralized regionalization of Slovenia that aims at an even distribution of tasks & responsibilities such as clear forms of mutual (horizontal & vertical) coordination & mutual reciprocal inspections between different regional & state levels, an outline of state-level transfers where individual administrative & legal steps mean transfer of financial & personal competences & equipment to the participants in regional communities, & finally, measures for providing professional qualification of institutions in decentralized regional associations for taking on new tasks. Figures, References. Adapted from the source document.

Abstract. Crisis response planning can never fully prevent a certain amount of improvisation given that, in some cases, it is necessary, if not even desirable. This article analyses the research question on the relationship between crisis planning and improvisation in theory and with respect to the Covid-19 epidemic in Slovenia. Despite existing systemic recommendations, normative and to some extent operational crisis preparedness, our analysis of the country's response reveals improvisation in several key elements: planning, decision-making, coordination and crisis communication. The quite considerable improvisation seen with the epidemic is the outcome of its unexpected dimensions, the absence of a comprehensive crisis management plan, and individual actors' insufficient crisis management competences. It has been reflected in the establishing of specialised ad hoc structures, overnight decisions and their sudden reversals, and often in inconsistent and inappropriate communication with the public. Keywords: preparedness, improvisation, planning, decision-making, coordination, crisis communication, Covid-19 epidemic

The concept of "hidden payout of profit" is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don't have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.