Suchergebnisse

U radu se prikazuju rezultati istraživanja ustroja i djelovanja Izvršnog vijeća Sabora SRH u ustavnom razdoblju 1963-1974. Rad Izvršnog vijeća prati se kroz četiri mandatna razdoblja: četvrto 27. lipnja 1963.-11. svibnja 1967, peto 11. svibnja 1967.-9. svibnja 1969, šesto 9. svibnja 1969.-7. siječnja 1972. te sedmo 7. siječnja 1972.-8. svibnja 1974. Rezultati istraživanja temelje se na analizi arhivskog gradiva fondova Izvršno vijeće Sabora SRH 1953-1990. i Sabor SRH 1945-1982. u Hrvatskom državnom arhivu, te propisa i drugih akata objavljenih u službenim listovima. U radu se donosi sistematizirani pregled svih članova po mandatnim razdobljima, pregled propisima definirane nadležnosti i unutarnjeg ustroja te analiza obilježja i rezultata rada Izvršnog vijeća u promatranom razdoblju. ; The article presents Executive Council of Parliament of Socialist Republic of Croatia (1963-1974), as one of the central governing institutions, with special interest in its organization, functions and activity. The first chapter gives an overview of the provisions about constitution and procedure of members' election. Four mandate periods were established within which the activity of the Executive Council should be monitored: The fourth mandate from 27th June 1963 till 11th May 1967, the fifth mandate from 11th May 1967 till 9th May 1969, the sixth mandate from 9th May 1969 till 7th January 1972 and the seventh mandate from 7th January 1972 till 8th May 1974. The same chapter brings the list of all members organized according to mandates. The second chapter gives an overview of the functions defined in regulations. The next chapter gives an analysis of its organization, divided in four parts: guidance of Executive Council, working bodies (boards, commissions, workgroups), councils and committees, and administrative and professional service. The last chapter gives an analysis of the activity of Executive Council. It is concluded that the most of the activity concerns the discussion of questions related to economy and finances, organization of central Republic's institutions, republican and regional (local) governing bodies, as well as system of justice, security and home affairs. As well, follow questions related to education, science and culture, health care system and social policy, labour relations, foreign affairs and international relations.

U radu se istražuju ustroj i djelovanje Izvršnog vijeća Sabora NRH, republičkog izvršnog tijela vlasti, u razdoblju od njegova osnivanja Ustavnim zakonom NRH 1953. godine do donošenja novog Ustava SRH 1963. godine. U navedenom razdoblju rad Izvršnog vijeća prati se kroz tri mandatna razdoblja: prvo 6.2.-18.12.1953, drugo 18.12.1953.-10.4.1958. te treće mandatno razdoblje 10.4.1958.-27.6.1963. godine. Istraživanje se prvenstveno temelji na analizi arhivskoga gradiva fondova Izvršno vijeće Sabora SRH 1953-1990. i Sabor SRH 1945-1982. u Hrvatskom državnom arhivu te zakona, podzakonskih propisa i drugih akata objavljenih u službenim listovima (Narodne novine, Službeni list FNRJ). U prvom dijelu rada analiziraju se odredbe o postupku izbora Izvršnog vijeća te donosi pregled i popisi izabranih članova po mandatnim razdobljima. U nastavku rada naglasak je na definiranju poslova iz stručne nadležnosti, te pregledu organizacije i rekonstrukciji unutarnjeg ustroja Izvršnog vijeća (upravljanje Izvršnim vijećem, stručna tijela: odbori i komisije, administracija Izvršnog vijeća). U posljednjem poglavlju analiziraju se osnovna obilježja i rezultati rada Izvršnog vijeća u promatranom razdoblju, s posebnim osvrtom na rad u sjednicama, pripremanje prijedloga zakona, te donošenje podzakonskih propisa i drugih akata iz njegove nadležnosti. ; The article presents Executive Council of Parliament of the People's Republic of Croatia (1953-1963), as one of the central governing institutions, with special interest i n its organization, functions and activity. The first chapter gives an overview of the provisions about constitution and procedure of members' election. It was constituted by 15 to 30 members, elected from members of the Republican Chamber of the Parliament of the People's Republic of Croatia. Three mandate periods were established within which the activity of the Executive Council should be monitored: The first mandate from 6th February till 18th December 1953, the second mandate from 18th December 1953 till 10th April 1958 and the third mandate from 10th April 1958 till 27th June 1963. The same chapter brings the list of all members organized according to mandates. The second chapter gives an overview of the functions defined in regulations. According to the provisions of Constitutional Law from 1953, it is defined which functions has the Executive Council taken over from the authority of the abrogated Government of the People's Republic of Croatia and Presidium of the Parliament of the People's Republic of Croatia. Further analysis points that in period from 1953 to 1956 Executive Council was acting as executive-administrative body and from 1956 to 1963 primarily as executive-political body. In 1956, due to the reorganisation of the public administration, the majority of administrative functions until then under the jurisdiction of the Executive Council were transferred to the authority of the Republic's governing bodies. According to that, Executive Council acts primarily as executive-political body, under which authority is enforcement of general politics and measures, as well as adoption of acts and putting precise tasks to governing bodies for their accomplishment. The next chapter gives an analysis of its organization, divided in three parts: guidance of Executive Council, working bodies (boards and commissions) and administrative and professional service. The last chapter gives an analysis of the activity of Executive Council. It is concluded that the most of the activity concerns the discussion of questions, preparation of laws and adoption of acts related to economy and finances, organization of central Republic's institutions, republican and regional (local) governing bodies, as well as education, science and culture. Less activity concerned the discussion of questions, preparation of laws and adoption of acts related to other administrative fields, first of all, system of justice and home affairs, health care system and social policy, as well as labour relations.

The evaluation of professionals involved in Adult Education (AE) staff has acrucial role in European policies. Furthermore, the syntagm educationalwork is difficult to define because it concerns a variegated target of usersand an action which is played out in different contexts and for different purposes:the educational work is a complex "object to be evaluated" and theevaluation of the educational work requires different perspectives, methodsand practices. Thanks to EDUEVAL project (an EU project coordinatedby University of Milano-Bicocca, Italy: http://www.edueval.eu/), the AE staffEvaluator have been defined as a professional figure with different competences,having specific multi-functional characteristics to work in differentcontexts. In the study on the profile of the evaluator of AE staff and in designingthe ensuing training model, consideration has been given, on theone hand, to the theoretical framework which considers the specific professionalskills and competences of the evaluator; on the other hand, work wasperformed by recognizing the transversal professional skills and competencesof the evaluator, through consulting and study of the ESCO portal.EDUEVAL results help to fuel debates in matters of the professionalizationof evaluative practice. ; La valutazione dei professionisti che operano nel campo dell'Educazionedegli Adulti (EDA) riveste un ruolo cruciale nelle politiche europee. Tuttavia,il sintagma agire educativo è di difficile perimetrazione, in quantoriguarda un target plurimo di fruitori, con azioni declinate in differenti contestie per differenti scopi: il lavoro educativo rappresenta un complesso"oggetto da valutare" e la valutazione del lavoro educativo richiedeprospettive, metodi e pratiche plurime. Grazie al progetto europeo EDUEVAL(coordinato dall'Università degli Studi di Milano-Bicocca,http://www.edueval.eu/), si è contribuito alla definizione del valutatore deglistaff EDA come una figura professionale con spiccate caratteristiche di polifunzionalitàin grado di operare in vari ...

Odgovornost međunarodnih organizacija za međunarodno protupravne čine privukla je veliku pozornost doktrine i prakse posljednjih godina, otkad je Komisija za međunarodno pravo UN-a izradila Nacrt članaka o toj materiji. U radu razmatramo osnovna rješenja Nacrta, a posebnu pozornost posvećujemo slučajevima višestruke pripisivosti te odgovornosti država za međunarodno protupravne čine međunarodne organizacije. ; The responsibility of international organizations attracted special attention in theory and practice of international law after the International Law Commission began its work on the topic in 2002. The Commission ended its work in 2011 by adopting the Draft Articles on the Responsibility of International Organization. In this contribution we give an overall review of the Draft articles with special a emphasis on the cases of multiple attribution and responsibility of states for internationally wrongful acts of international organizations. Analyzing the critical remarks raised in regard to the Draft, we concluded that they cannot diminish the successful outcome of the work of the Commission, which is, a coherent and consistent system of rules devoted to the responsibility of international organizations.

Članak je usredotočen na djelovanje međunarodnih organizacija u postkonfliktnim i nestabilnim državama s posebnim prikazom njihove uloge u BiH. Od sredine 1990-ih međunarodne organizacije – kao što su UN, NATO, EU i OESS – angažirane su u BiH u procesu izgradnje države i transformiranja podijeljenoga društva u gospodarski i politički održivu državu. Iako su, uz podršku svih istaknutijih europskih država i SAD-a, međunarodne organizacije postale važan činitelj u slaboj i nefunkcionalnoj državi, njihovo uplitanje nije proizvelo očekivane rezultate. ; The paper is focused on activities of international organizations in postconflict and unstable countries with a special overview of their role in BiH. Since 1990 international organizations – such as UN, NATO, EU and OESS – have been engaged in BiH in the process of building the country and transforming a divided society into economically and politically sustainable country. Although international organizations became an important factor in the weak and non-functional country with the support of all eminent European countries and the USA, their interference has not produced expected results.

Pranje novca, kao jedan od najsofisticiranijih i najtežih oblika organizovanog kriminaliteta, je i međunarodni fenomen jer se odvija i prisutan je, kako u nacionalnim tako i međunarodnim razmjerama. Međunarodni karakter odvijanja pranja novca je jedan od efikasnijih metoda da se prikrije nezakonito porijeklo novca ili bilo kojeg oblika imovine koja je proistekla izvršenjem, uglavnom, teških krivičnih djela.Problematika pranja novca je prisutna u nacionalnim i međunarodnim razmjerama i značajno je izražena u onim društvima gdje perači novca nastoje da legaliziraju kriminalom zarađenu dobit i da tu dobit infiltriraju u privredu i finansijske tokove, s ciljem da kontrolišu određene ekonomske i političke procese. Pranje novca predstavlja međunarodni zločin, zbog čega je međunarodna zajednica odlučila uspostaviti međunarodne standarde, sa zahtjevom da te standarde prihvati što veći broj zemalja svijeta. S obzirom na velike probleme i razne poteškoće na koje nailazi u borbi protiv svih oblika organizovanog kriminaliteta, kroz akcije usmjerene na same izvršioce ovih krivičnih djela, međunarodna zajednica je odlučila da svoju pažnju usmjeri na drugi moment ove borbe: novac, tj. prihod koji nastaje izvršenjem krivičnih djela organizovanog kriminaliteta. Shodno tome, međunarodna zajednica je odlučila da pokuša da udari tamo gdje će kriminalcima nanijeti najveće posljedice, tako što je preduzela velike akcije protiv pranja novca.U borbi protiv pranja novca stvoreni su čitavi institucionalni aparati; zbog njega se pišu nove i nove konvencije, direktive, preporuke; zbog njega se mora često mijenjati krivično zakonodavstvo; zbog pranja novca prestala je postojati tajnost računa I podataka banaka. Ponekad se, u toj borbi žrtvuju i osnovna ljudska prava, jer se praktično vodi rat protiv pranja novca. Obim intervencija, strategija i međunarodnih sporazuma, razrađenih da bi se prekinuli lanci pranja novca, širokog su raspona i veoma usavršeni. Pranje novca je veoma veliki biznis, koji nije lako kontrolisati putem međunarodnih sporazuma. Naravno, sve je to potrebno i neophodno, a drugo je pitanje da li sve te mjere daju uvijek očekivane rezultate tj. da li to ima za rezultat adekvatan broj pravosnažno osuđujućih presuda i adekvatan iznos oduzete imovinske koristi.U tom smislu, u radu sam istražio i dao pregled samo najvažnijih i najrelevantnijih međunarodnih organizacija i institucija u borbi protiv pranja novca kao što su: Organizacija ujedinjenih nacija, Vijeće Evrope, Financial Action Task Force – FATF, Grupa Egmont, Evropska unija, Bazelski komitet za bankarske propise i kontrolu, Međunarodni monetarni fond i Svjetska banka, s napomenom da ću šire obraditi samo neke od njih koje smatram bitnim. --- Money laundering, as one of the most sophisticated and severe forms of organized crime, has a strong international component because it occurs not only within national borders, but goes far beyond. The transnational aspect of money laundering makes it easier to prevent the true source of funds and other property derived from serious criminal activity.Therefore, the problem of money laundering is both, a national as well as an international problem. It is very common in the countries where money launderers attempt to legalize the illegal proceeds and then transfer it into the stream of commerce and finance in order to control certain economic and political processes. Money laundering is an international crime leading the international community to establish common standards that countries around the world should adopt. Having in mind the great difficulties in fighting against organized crime using the traditional methods focused upon the perpetrators, the international community decided to shift its focus towards the other important component of money laundering – the proceeds derived from criminal activity. In that sense, the international community decided to strike where the consequences for money launderers are the most prominent – the money.The prevention of money laundering lead to creation of the whole new set of institutional apparatus; many conventions have been organized, and many articles, directives, recommendations, guidelines were created. The prevention of money laundering has lead to changes in criminal code legislation and dissolution of bank information secrecy. Sometimes, however, this war on money laundering sacrifices some basic human rights. The range of strategies, interventions and international agreements developed to prevent money laundering is broad and very sophisticated. Money laundering is a large business which is not easy to regulate by way of international agreements. Of course, while these agreements and strategies are necessary, the question about their effectiveness, however, still lingers in the background, especially considering the number of final criminal convictions and the amount of illegal proceeds forfeited.In that sense, I provided an overview of the most relevant and the most important international institutions whose job is the prevention of money laundering, namely the UN, Council of Europe, Financial Action Task Force –FATF, Egmont Group, European Union, The Basel Committee on Banking Supervision, The International Monetary Fund and World Bank. I would like to mention that I will cover in more detail only those organizations I find the most relevant.

Apesar das diferenças estruturais e regulatórias que caracterizam as organizações internacionais individuais, a doutrina de hoje é unânime em afirmar a capacidade de cada organização de criar seu próprio sistema jurídico interno. A relação de trabalho dentro dessas organizações reproduz claramente muitas das características da relação de trabalho internas a um Estado e, embora haja uma falta de regras internacionais uniformes sobre o emprego, e cada organização internacional tenha absoluta autonomia jurídica e administrativa, é possível identificar certas obrigações e direitos dos funcionários internacionais que se replicam, de forma ampla e homogênea, na maioria das organizações. O artigo analisa resumidamente, em termos gerais, os direitos e deveres dos funcionários nacionais e internacionais, referindo-se aos "Standards of Conducts for the International Civil Service" e examinando os regulamentos internos da Organização Internacional do Trabalho (ILO, na sigla em inglês) e do World Bank (WBG, em inglês) com foco na evolução do dever de confidencialidade, tanto em nível nacional como internacional. Com efeito, apesar da reversão drástica da tendência que tem caracterizado os Estados democráticos, conduzindo a uma reformulação restritiva do sigilo administrativo e do dever de confidencialidade, este dever ainda está muito vivo e continua a desempenhar um papel importante. Não parece, portanto, desarrazoado afirmar que, dada a substancial afinidade entre as disposições regulamentares em matéria de dever de confidencialidade, esta pode ser qualificada como um princípio geral. Por outro lado, o que representa um importante ponto de distinção entre os ordenamentos jurídicos nacionais e internacionais é a lógica que move os diversos legisladores na regulamentação desse dever. ; Despite the structural and regulatory differences that characterize individual international organizations, today's doctrine is unanimous in affirming the ability of each organization to create its own internal legal system. The employment relationship within these organizations clearly replicates many of the features of the employment relationship within a State and, although there is a lack of uniform international rules on employment and each international organization has absolute legal and administrative autonomy, it is nevertheless possible to identify certain obligations and rights of international civil servants which replicate in most organizations, in a broad homogeneous way. The paper briefly analyzes, in general terms, the rights and duties of national and international civil servants referring to the "Standards of Conducts for the International Civil Service" and examining the internal regulations of the International Labour Organization (ILO) and the World Bank Group (WBG) focusing on the evolution of the duty of confidentiality, both on a national and international level. Indeed, despite the drastic reversal of the trend which has characterized democratic States leading to a restrictive reformulation of administrative secrecy and the duty of confidentiality, this duty is still very much alive and continues to play an important role. Therefore, it does not seem unreasonable to claim that, on the one hand, given the substantial affinity between the regulatory provisions on the duty of confidentiality, this can be classified as a general principle. On the other hand, what represents an important point of distinction between national and international legal systems is the logic that moves the different legislators in the regulation of this duty. ; Nonostante le differenze strutturali e normative che caratterizzano le singole organizzazioni internazionali, la dottrina odierna è unanime nell'affermare la capacità di ciascuna di creare un proprio ordinamento giuridico interno. Il rapporto di impiego nell'ambito di tali organizzazioni replica in modo evidente molte caratteristiche tipiche del rapporto di impiego nell'ambito statale e, sebbene manchi una disciplina uniforme dell'impiego internazionale e ciascuna organizzazione internazionale vanti assoluta autonomia giuridica ed amministrativa, è tuttavia possibile individuare alcuni obblighi e diritti dei funzionari presenti, in modo sostanzialmente omogeneo, nella maggior parte delle organizzazioni. Il paper analizza brevemente, in termini generali, i diritti e i doveri dei funzionari nazionali e internazionali, facendo riferimento agli "Standards of Conducts for the International Civil Service" ed esaminando le normative interne dell'Organizzazione Internazionale del Lavoro (acronimo ILO in inglese) e del World Bank Group (WBG), mettendo in evidenza, in particolare, l'evoluzione che ha caratterizzato il dovere di riservatezza gravante sui dipendenti pubblici, sia a livello nazionale che internazionale. Infatti, a fronte della drastica inversione di tendenza che ha caratterizzato gli ordinamenti degli Stati democratici, il dovere di riservatezza è stato sicuramente riformulato in termini più restrittivi, ma sopravvive e continua a giocare un ruolo importante. Non sembra, perciò, irragionevole affermare che, da un lato, in ragione della sostanziale affinità tra le previsioni normative in tema di dovere di riservatezza, questo possa essere qualificato come un principio generale. Ciò che, invece, rappresenta un importante punto di distinzione tra gli ordinamenti nazionali e internazionali è la ratio che muove i vari legislatori nel disciplinare tale dovere.

The issue of the Constitution in the contemporary history of Morocco as ideas and a system of laws, reflecting the political transformations that Morocco has known since independence, it is mainly related to linking the production of the Constitution to the development of concepts and institutions and their relationship to democratic construction and the establishment of a modern state in the time of independence, as well as constitutional amendments reflect the transformations known in Moroccan society, At the political or social level, the shift towards building a democratic society, the emergence of civil society and human rights organizations in the national political arena, in addition to demanding political and constitutional reforms. The research project reflects the development of the executive power in successive Moroccan constitutions, up to the 2011 constitution, with a legal comparison between the powers and competencies of the head of state with the powers and competencies of the prime minister (Head of Government), and highlighting the transformations experienced in this area in the constitutions (1962-1970-1972-1992-1996), the accumulations that led to the distribution contained in the 2011 Constitution, and the problems of practice during the previous government mandate. Considering that the existing constitutional problem in Morocco was raised primarily at the level of the Constitution of the Organization of Authorities, and in particular the dominant role that the Royal Institution has continued to play towards other institutions, it seems that the new Constitutional Document did not provide what could establish a new type of relationship between the Institution. The monarchy and other institutions, therefore, continued to perpetuate the centrality of the monarchy and its dominance over political life. Whether as the "Commander of the Faithful" or "Head of State", the King retained wide and effective competencies and powers that would allow him to remain the center of the political system and the main determinant of his orientations and decisions, and even added new powers. In addition to the availability of (reserved field) makes it a monopoly of the right of initiative in five strategic areas: religious, military, external, judicial and security, the presence of (partner) in some other competencies, does not prevent him from having The last word, as reflected in the continued subordination of the government to him, and continued interference in the work of Parliament. Moreover, giving him the power to amend the constitution through direct recourse to parliament, along with other possibilities shared with the prime minister and the parliament, makes him control and even monopolize the sub-constituent authority. His presidency of a number of constitutional institutions would further entrench his role as a "hub for institutional and political life" and would contradict the result (the imbalances of the political and institutional paths in the past, which necessitated a redefinition of the roles and functions of the royal institution to serve it. Ballot boxes, not a substitute for them, to ensure balance and separation of powers, and avoid assigning roles incompatible with each other to the same institution). Although the constitution has strengthened the powers of the government and reconsidered the nature of its installation and composition, especially when its president has been immune from the possibility of direct dismissal, it generally remains hostage to the royal will. It is clear that the provisions of Article 47 make the King retain great authority over the members of the government, both in terms of appointment and exemption, and his presidency of the Council of Ministers, which is still a necessary crossing for a number of issues makes him in control of the government's choices and directions, and initiatives Its president, and thus becomes, the actual head of the executive, the primary determinant of the general policy of the state. The study of the 2011 Constitution, especially the executive, is of great importance for several considerations, as it is considered an authority directly related to public policies, as it reflects the local community to which it belongs and represents it in many aspects. Therefore, the study of the executive authority and the perception of the characteristics and mechanisms that control relations between its elements, An important aspect that this research seeks to highlight. The importance of this subject lies in reading the constitutional revisions and the impact of national and international changes in their visibility, with a focus on the context of the Arab Spring, which resulted in the new constitutional review. It also seeks to reveal the relationship between the Royal Institution and the Prime Minister's Institution and the gradual transfer of government competencies in order to find the balances required for the continuation of the performance of its roles as required, and read the past government experience as a constituent mandate, being the first government under the new constitution.

At head of title: 1911- Institut international d'agriculture; Organisation des nations unies pour l'alimentation et l'agriculture. ; Mode of access: Internet.

This article contains a review of the literature dealing with the attitudes ofemployers that need to hire an employee with disabilities within their organizations.The articles were selected using some databases (such as ERIC and Psych-Lit) through the introduction of several keywords: "attitudes of employers","employees with disabilities" combined with the terms "recruitmentprocess", "reasonable accommodation" and "supported employment". Wesubsequently restricted the period of the researches between 2000 and2014. The main results were synthesized around some broad categories:personal characteristics of employers (perceptions about the legislation,emotional reactions, obstacles and concerns), characteristics of the organization(type of the activity and methods of recruitment) and characteristicsof the worker (physical, intellectual or acquired disabilities). ; L'articolo racchiude la revisione della letteratura che tratta degli atteggiamentidei datori di lavoro che devono assumere un dipendente con disabilitàall'interno delle loro organizzazioni.Gli articoli sono stati selezionati all'interno di alcuni database (come ERIC ePsychLit) attraverso l'introduzione di diverse parole chiave: "atteggiamentidei datori di lavoro", "dipendenti con disabilità" combinate con i termini"processo d'assunzione", "accomodamento ragionevole" e "supported employment".Successivamente è stato ristretto l'arco temporale al periodo ditempo compreso tra l'anno 2000 e il 2014. I principali risultati della revisionesono stati sintetizzati attorno ad alcune grandi categorie: caratteristichepersonali dei datori di lavoro (percezioni circa la normativa, reazioni emotive,ostacoli e preoccupazioni), caratteristiche dell'organizzazione (tipologiadi organizzazione e modalità di reclutamento) e caratteristiche del lavoratore(disabilità di tipo fisico, intellettivo o acquisita).

Neprofitne organizacije imaju značajnu ulogu u društvu jer djeluju ondje i u onom trenutku gdje država i tržište ne mogu ispuniti društvene potrebe. One potiču rast i razvoj društva te nastoje zadovoljiti interese i pojedinaca i javnosti bez namjere ostvarivanja profita. Upravo zato što imaju tako važnu ulogu u društvu javlja se interes za analizom njihove financijske održivosti koju ovaj rad pruža kroz analizu financijskih izvještaja istih s osvrtom na samo računovodstvo financiranja. Predmet analize su dvije neprofitne organizacije, Udruga za prirodu, okoliš i održivi razvoj Sunce te Udruga SOS Dječje selo Hrvatska. Na temelju financijskih izvještaja navedenih organizacija provodi se vertikalna i horizontalna analiza, izračunavaju odabrani pokazatelji neprofitnih organizacija, a potom se pomoću dobivenih rezultata iznosi zaključak o održivosti financiranja istih. Postavlja se pitanje jesu li prihodi ostvareni iz vlastitih izvora gore navedenih organizacija dostatni za njihovu financijsku održivost, ulažu li prikupljena sredstva na odgovarajući način, te koliko koristi svojim djelovanjem uistinu donose društvenoj zajednici. Rad daje teorijski uvod u pojmovno određenje, vrste, obilježja i specifičnosti neprofitnih organizacija, te regulatorni okvir unutar kojeg posluju, uz detaljnu razradu obilježja računovodstva, te načela sustava financijskog poslovanja. Ključan dio odnosi se na analizu računovodstva financiranja dviju odabranih organizacija, gdje se kroz temeljnu horizontalnu i vertikalnu analizu računa prihoda i rashoda, kao i bilance dolazi do ocjene održivosti financiranja promatranih organizacija koristeći se dodatno odabranim pokazateljima. Potvrđuje se glavna hipoteza rada, a to je da prihodi ostvareni iz vlastitih izvora odabranih analiziranih neprofitnih organizacija nisu dostatni za financijsku održivost istih. ; Non-profit organizations play a significant role in society because they operate at a time when the state and the market cannot meet all social needs. They stimulate the growth and development of society and seek to satisfy the interests of both individuals and the public without the intention of making a profit. There is an interest in analyzing non-profit organizations financial sustainability, which this paper provides through analyzing their financial statements with a focus on accounting itself, because they play such an important role in society. The subject of the analysis are two non-profit organizations, the Association for Nature, Environment and Sustainable Development "Sunce" and the Association SOS "Dječje selo" Croatia. Based on the financial statements of the aforementioned organizations, a vertical and horizontal analysis is carried out, the selected indicators of non-profit organizations are calculated, and then, based on the obtained results, a conclusion is reached on the sustainability of their financing. The question arises as to whether the revenues generated from the own sources of the above mentioned organizations are sufficient for their financial sustainability, whether they raise the funds appropriately, and how much benefit they actually bring to the community. The paper provides a theoretical introduction to the conceptual framework, types, characteristics and specificities of non-profit organizations, as well as the regulatory framework within which they operate, detailing the characteristics of accounting and the principles of the financial management system. A key part relates to the analysis of the accounting of financing of these two selected organizations, where through a basic horizontal and vertical analysis of the Revenues and expenditure statement, as well as the Balance sheet, the sustainability of the financing of the observed organizations is assessed using additionally selected indicators. The main hypothesis of this paper is confirmed, namely, that the revenues generated from the own sources of the selected analyzed non-profit organizations are not sufficient for their financial viability.