Suchergebnisse

Autor analizira sociostrukturna i političko-ideološka obilježja stranačkog sustava u Hrvatskoj na temelju rezultata ankete provedene pred parlamentarne izbore 1992. Iako se stranački sustav nije do kraja formirao i stabilizirao, autor pokazuje da je njegova temeljna struktura određena nizom rascjepa. Isprva dominantni povijesni rascjep između političkih orijentacija koje zagovaraju hrvatsku samostalnost i onih koje joj se protive biva nadopunjen suvremenim polarizacijama poput liberalizma nasuprot konzervativizmu, demokratičnosti nasuprot autoritarnosti, kozmopolitizma nasuprot etnocentrizmu, religioznosti nasuprot sekularnosti. Ti rascjepi dihotomno strukturiraju hrvatski stranački sustav na tradicionalistički desni pol te modernistički centar i ljevicu. Autor također opisuje glavne dinamičke tendencije u stranačkom sustavu Hrvatske. ; The author analyses socio-structural as well as political and ideological characteristics of the party system in Croatia, on the basis of the results of a survey conducted short time before the 1992 parliamentary elections. Although the party system has not been completely shaped and stabilized, the author shows that its basic structure is determined by a number of cleavages. The initially dominant historical cleavage between political orientations advocating Croatian independence and those opposing it has been supplemented by contemporary polarization, such as liberalism versus conservatism, democratism versus authoritarianism, cosmopolitism versus ethnocentrism, religious versus secular orientation. These cleavages determine a dichotomous structure of the Croatian party system with a traditionalist right-wing pole and a modernist center and left-wing pole. The author also describes main dynamic tendencies in the party system of Croatia.

U Hrvatskoj već dulje vrijeme, a naročito u zadnjih godinu dana, traje javna i stručna rasprava o reorganizaciji sustava lokalne samouprave. Važna komponenta tog sustava je teritorijalna struktura. Identificiranje njezinih karakteristika daje potrebne osnove za prijedloge za promjenu sustava. Postojeći sustav obilježavaju prevelika slož enost teritorijalne organizacije, njezina nedovoljna stabilnost, neuravnoteženost, nedovoljna efikasnost lokalne samouprave, slabi razvojni potencijali te osiguranje centralističkog načina upravljanja zemljom. Da bi se mogle izvršiti potrebne pro- mjene, potrebno je da se relevantni akteri suglase o potrebi promjene modela upravljanja zemljom, kao i o novim, razvojnim svrhama lokalne samouprave. Također, trebali bi odustati od povijesno prevladanih modela i prihvatiti racionalnu organizaciju države. ; A public and professional debate about reorganisation of local self-government has been going on in Croatia for quite some time and with particular intensity during the past year. An important component of the local self-government system is the territorial structure. Identification of its characteristics gives the necessary basis to the suggestions for changes of the system. The current local self-government system is characterised by excessive complexity of the territorial organisation and its insufficient stability, imbalance, insufficient efficiency of local self-government, weak development potentials, and centralistic manner of governance at the national level. In order to conduct the necessary reforms, the relevant actors have to reach an agreement about the necessity of changing the governance model as well as about the new, developmental purposes of local self-government. Moreover, they should give up historically obsolete models and accept rational organisation of the country.

In this paper an attempt is made by the author to assess whether the Self-management Industrial Relations System defined institutionally as a non-conflict pattern has the potentiality to regulate the industrial conflict undoubtedly existing in Yugoslav enterprises; and whether it is in its potentiality for conflict management matched to the American system of industrial relations based on the collective bargaining. Comparative theoretical analysis of the two systems on a number of major dimensions leads to the conclusion that the self-management system is inferior in regard to the potentialities for conflict management than Collective bargaining. This conclusion is even more valid if the great discrepancies between the real self-management organizations and the self-management pattern are taken into consideration. But, the available evidence on strikes in Yugoslavia during the last decade lends no support to such theoretical expectations. It is evident that some forms of conflict management do exist, although the institutional pattern has no built-in mechanisms of regulations at the level of manifest functions. In an attempt to explain the variance between the real course of the industrial conflicts and the theoretical expectations, the author formulates the main hypothesis: the self-management institutional pattern regulates the conflict on the level of latent functions. This central hypothesis is further elaborated into six particular hypotheses issuing form the specific properties of the self-management institutional pattern. These properties are: lack of legitimacy of managerial power and insecurity of managers' status, »political management«, insufficient revindicative orientation of syndicate, co-option of the potential worker leaders into management and the horizontal principle of organization. Examining the efficiency of conflict management at the level of latent functions the author points out some important qualifications: (1) possibility of the omission of catharsis effects after the strike, (2) such a "type of regulation does not lead to the systematic resolving of problems which are at the root of the conflict, (3) conflict management at the level of latent functions does not involve conflict resolving directly at the Working places. In accordance with these qualifications the author does not perceive such a type of regulation of conflict as a possible alternative to the institutionalization of conflict in modern industrial society. Nevertheless it has a great significance for the stability and survival of the global social system such as the one existing in Yugoslavia.

Važnost stabilnosti financijskog sustava najbolje je pokazala nedavna globalna financijska kriza. Slom financijskih tržišta i poremećaji u radu institucija ozbiljno su zaprijetili financijskim sustavima širom svijeta i doveli u pitanje njihovu ulogu u posredovanju pri razmjeni viškova kapitala i njihova usmjeravanja prema deficitarnim subjektima. Mnoge financijske institucije našle su se na rubu propasti, a države širom svijeta pokrenule su ekspanzivne mjere i uložile golema sredstva u spašavanje svojih tržišta. Kako financijske i bankarske krize uvijek uzrokuju fiskalne presije, važnost nadogradnje financijskog sustava preventivnim mjerama koje će očuvati povjerenje javnosti u njegovu sigurnost i zaštititi gospodarstvo od velikih gubitaka u interesu je vlada širom svijeta. Cilj ovih mjera, koje se nazivaju sigurnosne mreže financijskog sustava, je stvoriti kontrolirane uvjete za slabije informirane sudionike tržišta i zaštititi ih od gubitka. Sustavi osiguranja depozita prepoznati su kao jedan od ključnih elemenata preventivnih sigurnosnih mreža financijskog sustava. Najvažniji cilj organiziranog sustava osiguranja depozita je zaštita sredstava tzv. malih štediša odnosno potrošača koji nisu u mogućnosti samostalno procijeniti rizik institucije u koju polažu svoje viškove sredstava. Cilj ovoga rada je obrazložiti ulogu organiziranog sustava osiguranja depozita s posebnim osvrtom na sustav u Republici Hrvatskoj. ; The importance of financial system stability is best demonstrated by the recent global financial crisis. The slump in the financial markets and institutional disturbances have threatened seriously the financial systems around the world and questioned their role in mediating the exchange of capital surplus and their targeting to deficit entities. Many financial institutions have found themselves on the verge of collapse, and countries around the world have launched expansionary measures and invested huge resources in rescuing their markets. As financial and banking crises always cause fiscal pressure, the importance of upgrading the financial system through preventive measures that will preserve public confidence in its security and protect the economy from major losses is surely in the interest of governments worldwide. The goal of these measures, referred to as the financial system security grids, is to create controlled conditions for less informed market participants and protect them from loss. Deposit insurance systems have been recognized as one of the key elements of the financial system preventive security grids. The most important goal of the organized deposit insurance system is to protect the assets of so-called "small savers" or consumers unable to independently assess the risk of the institution in which they relocate their surplus funds. The aim of this paper is to explain the role of an organized deposit insurance system with special attention to the system in the Republic of Croatia.

Međunarodni kazneni sud novo je međunarodno tijelo kojem je glavni cilj istraga i suđenje slučajeva genocida, ratnih zločina, te zločina protiv čovječnosti u zemljama članicama. Iako su Sjedinjene Američke Države u 2000. potpisale Rimski statut, međunarodnu povelju iz 1998. koja predstavlja osnovicu Međunarodnog kaznenog suda, Busheva vlada napravila je velik zaokret godinu dana kasnije, potpuno se ograđujući od svake ideje o suđenju Amerikancima izvan zemlje. Tekst analizira glavne argumente američke vanjske politike povezane s Međunarodnim kaznenim sudom, od navodne pristranosti Suda, te odnosa između Suda i Ujedinjenih naroda, pa sve do pitanja američkog suvereniteta. Također, ponuđena je i međunarodnopravna politička kritika nedavnih poteza američke vlade, koji štete i američkim nacionalnim interesima, i međunarodnoj sigurnosti. ; The International Criminal Court is a new international body constituted with the aim of prosecuting and trying cases of genocide, war crimes, and crimes against humanity. Although in 2000 the United States signed the 1998 Rome Statute, which is the foundation of the International Criminal Court, the Bush Administration took a radically different position the following year, protecting itself from any idea of trying American citizens abroad. This text analyses the main U.S. foreign policy arguments pertaining to the ICC, from the alleged impartiality of the Court and the relationship between the Court and the United Nations, to the question of American sovereignty. In addition, the text offers an international legal and political critique of the recent U.S. policy actions, which harmed both American national interests, as well as international security.

RIJEČ UREDNIŠTVAHrvatski sabor prošle je godine donio novi Zakon o šumama (NN 68/2018.), koji je stupio na snagu 4. kolovoza 2018. O tome smo pisali u ovoj rubrici u ŠL br. 7-8/2018., gdje smo izrazili svoje mišljenje pa i opetovali svoje prigovore, koji pri njegovom donošenju uglavnom nisu usvojeni. Slušajući i čitajući ovih dana u medijima, ponajprije negativna mišljenja o šumarstvu i šumarskoj struci, nesporno se nameće pitanje iz naslova. Naš posao nije donositi sud o tome je li poslovanje Hrvatskih šuma d.o.o. transparentno ili netransparentno. Za to će se pobrinuti nadležne institucije. No, kratko ćemo se osvrnuti samo na neke članke odnosnog Zakona o šumama pa i Pravilnika po kojima je propisano kako gospodariti šumama.Tako npr. članak 2. (3) Zakona o šumama kaže da Vlada RH upravlja šumama i šumskim zemljištem, između ostaloga "načelom učinkovitosti upravljanja šumama i šumskim zemljištima osigurava ispunjavanje trenutne i buduće odgovarajuće ekološke, gospodarske i društvene funkcije na lokalnoj, nacionalnoj i globalnoj razini, kao javnog interesa, uvažavajući socioekonomsku važnost šuma i šumskih zemljišta Republike Hrvatske"……… "pri čemu te aktivnosti moraju biti u skladu s javnim interesima ……….a sve zajedno temeljeno na načelu održivoga gospodarenja prirodnim resursom." Načelo održivog gospodarenja prema čl. 3. (3) ostvaruje se uz"učinkovito korištenje resursa, pri čemu se optimizira doprinos šuma, sektora šumarstva i sa šumom povezanih sektora ruralnom razvoju, rastu i otvaranju radnih mjesta."Pitamo se, da li i koliko poštujemo propise i zadana načela? Namjera nam je da naznačimo poneki problem, a na čitateljima je da utječu na njegovo rješenje. Primjerice, da li učinkovito koristimo sve resurse šume? Ako je riječ o biomasi kao energentu, možemo reći da je za privatne džepove bilo učinkovito (hvale vrijedni su otkazi ugovora od strane Hrvatskih šuma d.o.o.), no, da li je za društveno optimalno i što je tu pravi cilj gospodarenja sukladan načelu održivosti. Pitanje je da li će biti ikakvih sankcija za one koji nisu jeftini energent koristili optimalno (za električnu struju i grijanje) i nisu poštivali ugovore, pa i za one koji su potpisivali te ugovore? Ako je pak riječ o drvnim sortimentima kao sirovini koju treba oplemeniti dodatnom vrijednošću, unatoč ovih dana i javnom priznanju nekih drvo-prerađivača da se drvni sortimenti raspodjeljuju ispod cijena na tržištu, i dalje se inzistira na netržišnom gospodarenju. Kažu da je ponuda (koja je ograničena godišnjim prirastom drvne mase) i do tri puta manja od potražnje (što po ekonomskoj logici vodi povećanju cijena), a isto tako da je jeftino dobivena drvna sirovina uglavnom "oplemenjena za izvoz" tek primarnom preradom. Ako drvo kao sirovina sudjeluje u proizvodnji namještaja s prosječno 17 % vrijednosti, onda nije teško zaključiti da izvozom "tako minimalno oplemenjene" sirovine izvozimo radna mjesta, kako u drvnoj, tako i u pratećim industrijama (ljepilo, boje i lakovi i sl.). Zašto svi drvoprerađivači hoće svoje pilane, a gdje je burza piljene građe koja bi opskrbljivala finaliste? Kao uzgajivači i uređivači pitamo se čemu svi uzgajivački i uređivački radovi, pa i troškovi (čišćenja, njege, prorede, formiranje sastojina, zaštita i dr., pogodujući stablima nositeljima proizvodnje, klasirajući ih potom po kvaliteti u drvne sortimente, sukladno Pravilniku o uređivanju šuma), ako je cilj proizvodnje najveća kvaliteta drvnih sortimenata, a mi ih obezvrjeđujemo netržišnim cijenama? Nesporna je i činjenica da te cijene omogućuju veliku zaradu, a minimalnu dodanu vrijednost i uz relativnu nisku obrazovanost radnika (što će im primjerice inženjeri?) neoptimalno korištenje drvnih sortimenata. To se zove rasipanje nacionalnog bogatstva, a takvim smanjenjem prihoda dovodi se u pitanje i optimalno ispunjenje ekološke i društvene funkcije šuma, koja se ocjenjuje višestruko većom od proizvodnje drvne mase. Ako struka gospodari preko 250 godina po načelima potrajnog gospodarenja i do danas nastoji sačuvati optimalnu strukturu i kvalitetu naših šuma, unatoč neargumentiranom mišljenju amatera iz Zelenog odreda i inih, pa i nekim upitnim kriterijima zaštitara općeg profila, imamo i odgovor na postavljeno pitanje u naslovu.Uredništvo ; EDITORIALLast year the Croatian Parliament passed a new Forest Act (Official Gazette 68/2018), which came into effect on August 4th, 2018. We discussed the new Forest Act in this column in Forestry Journal 7-8/2018, where we expressed our opinion and reiterated our objections, but they were generally ignored. In the light of mostly negative opinions about forestry and the forestry profession in the media, the question in the headline becomes understandable. Whether there is truth in criticisms of the transparent or non-transparent way in which the company Croatian Forests Ltd does business is not on us to decide - there are institutions responsible for such issues. However, we shall mention in brief several of the articles from the new Forest Act and the Regulations that prescribe how to manage forests. According to article 2 (3) of the Forest Act, the Government of the Republic of Croatia manages forests and forest land and follows, among other things, "the principle of efficient management of forests and forest land in order to ensure the fulfilment of current and future ecological, economic and social functions on the local, national and global level, being in public interest, by taking into account the socio-economic importance of forests and forest land of the Republic of Croatia" ."to do so, these activities must be in accordance with public interests . and all together must be based on the principle of sustainable management of the natural resource." The principle of sustainable management, according to article 3 (3) is fulfilled with "an efficient use of resources, whereby the contribution of forests, the forestry sector and forest-related sectors to rural development, growth and creating work places is optimized." Do we respect the regulations and principles, and if we do, to what extent? We shall only highlight a problem, and leave it to the readers to influence the finding of a solution. For example, do we use all forest resources efficiently? In the case of biomass as an energy source, the contracts which Croatian Forests Ltd recently cancelled, which is praiseworthy, were very profitable for private pockets, but whether they were equally profitable for the society is another question. What is the real goal of management according to the principle of sustainability? Will there be any sanctions for those who did not use cheap energy sources optimally (to generate electricity and heating) and did not respect contracts, as well as for those who signed these contracts? Take, for example, wood assortments as raw material to be improved with added value: despite the fact that several wood processing companies publicly confessed that wood assortments were sold at prices that were below market value, insistence on non-market business practices continues. They say that supply (which is limited by annual increment of wood mass) is up to three times lower than demand (which, using the logic of economics, should lead to an increase in prices), but also that cheaply obtained wood raw material is mostly "improved for export" only through primary wood processing. If wood as raw material participates in the manufacture of furniture with 17 % of the value on average, then it is not hard to conclude that by exporting "such minimally improved" raw material we export work places both in the wood industry and in the auxiliary industries (glues, dyes and varnishes, and similar). Why do all wood processing subjects want their own sawmills, and where is the sawn timber stock market which would supply the final processing companies? As silviculturalists and forest planners we ask ourselves what use are all silvicultural and planning activities and costs (cleaning, tending, thinning, establishing stands, protecting, and others, geared to favouring trees - bearers of production and classifying them by quality into wood assortments pursuant to the Regulations on Forest Planning), if the goal of production is to obtain the highest quality of wood assortments, which are then devalued with non-market prices? It is an indubitable fact that such prices generate high profit but minimal added value. Add to this the relatively poorly educated work labour (why should they need engineers?) and you get the non-optimal use of wood assortments. This is what we call squandering the national wealth. Low profits also jeopardize the optimal fulfilment of the ecological and social function of forests, which is estimated to be several times higher than the production of wood mass. If the profession has managed forests for over 250 years on the principles of sustainable management and has succeeded in preserving the optimal structure and quality of Croatian forests despite groundless opinions of the amateurs from the "Green Cadre" and others, including some protectors, we have an answer to the question in the headline.Editorial Board

Globalizacija i povećana međunarodna međuovisnost pridonose tomu da se ponovno povećava interes utjecaja strukture međunarodnog sustava na međunarodne odnose. Međunarodni sustav od kraja Hladnog rata neprestano proživljava promjene. One se najviše odlikuju u političkim i sigurnosnim novitetima. U takvim je uvjetima struktura sustava postala glavnom odrednicom ponašanja država koje se, promatrajući ih kroz perspektivu strukturalnog realizma ili neorealizma, ponašaju isključivo u skladu s vlastitim interesima, u uvjetima anarhičnog sustava. S obzirom na geopolitički položaj te veličinu Hrvatskoj je izrazito bitno čvrsto članstvo unutar NATO-saveza i Europske Unije. Kontekst razvoja sigurnosti i obrane time postaje više usmjeren na činjenicu da se zemlje članice saveza obvezuju pomagati jedna drugoj u slučaju pojave ugroze, te se time jača stabilnost nacionalne sigurnosti potrebne da se omoguće dugoročni mir i stabilnost u zemlji, ali i u susjedstvu. Kao središnji i konstantan fenomen u proučavanju međunarodnih odnosa, savezi nastaju jer su vlade svih razvijenih država svjesne da su dio jednog većeg entiteta u međunarodnoj politici u kojoj, prema postavkama neorealističke škole među-narodnih odnosa, postoje prijetnje koje su uzroci stvaranja saveza. ; Globalisation and increased international interdependence have contributed to the fact that once again the interest of the impact on the structure of the international system to international relations is increased. The international system, since the end of the Cold War, is constantly going through changes. They are the most distinguished in political and security innovations. In such circumstances, the structure of the system has become the main determinant of behaviour of states that, looking through the perspective of structural realism or neorealism, act solely pursuing their own interest, in terms of an anarchic system. Given the geopolitical position and size of the country, it is extremely important for Croatia to have a firm membership within the NATO and the European Union. The context of development of security and defence thus becomes more focused on the fact that the member states of the alliance commit to assist each other in case of threats, so the stability of national security needed to enable long-term peace and stability in the country, but also the neighbourhood, is strengthened. As a central and constant phenomenon in the study of international relations, alliances are formed because the governments of all developed countries are aware that they are part of a larger entity in international politics, in which, according to the neorealist school of international relations, there are threats that cause creating alliances.

U radu se razmatraju terenska istraživanja kao složena metoda u metodološkom sustavu turističke geografije, znanstvene discipline društvene geografije. Turizam, koji je geografski fenomen, istražuje se kao složen dinamički sustav u stalnim mijenama i transformacijama. Složenost turizma proistječe iz njegovih prostornih, društveno-ekonomskih, političkih, kulturnih, psiholoških, povijesnih, administrativnih, pravnih, organizacijskih i drugih sastavnica koje se u geografskom prostoru isprepleću, nadopunjavaju i suprotstavljaju preobražavajući kulturni krajolik turističke regije. U radu se izdvajaju temeljna obilježja terenskih istraživanja: složenost, sveobuhvatnost, temeljitost te upotreba triangulacijskih postupaka i metoda. Predlažu se triangulacijske metode i postupci poput metode promatranja, individualnog intervjuiranja i fokus-grupa, anketiranja, terenskog skiciranja i kartiranja, fotografskog snimanja i videosnimanja te sudioničkog promatranja. Nadalje, izdvajaju se i objašnjavaju tri osnovne etape terenskih istraživanja: pripremna, provedbena i završna. Predlaže se vrednovanje studentskih postignuća na preddiplomskome, diplomskom i doktorskom studiju geografije provedbom praktičnih terenskih ispita s ciljem jačanja kompetencija u istraživačkim i aplikativnim radovima i projektima. ; The focus of this work is field research as a complex method of the methodological system of tourism geography, a scientific discipline of human geography. Tourism as a geographical phenomenon is researched here as a complex dynamic system in constant flux and transformation. The complexity of tourism is to be found in its spatial, socio-economical, political, cultural, psychological, historical, administrative, legal, organisational and other components, which are all interconnected in geographical space, and thus compliment and oppose each other, thereby transforming the cultural landscape of a tourist region. This work will single out basic characteristics of fieldwork: complexity, all-inclusiveness, depth and the use of triangular procedures and methods. Triangular methods and procedures such methods of observation as individual interviews and focus groups, questionnaires, landscape mapping, photo and video recording as well participatory observation. Furthermore, special focus will be placed on the three separate stages of field research: the preparatory, executing and concluding phase. Student achievements at the undergraduate, graduate and post graduate level in the study of geography by applying practical field examinations will be suggested here: the aim of this is to increase competence in applied research and other projects.

The education system per se, despite its central position in the field of study proclaimed by the scholarly community of Comparative and International Education, has never taken a central stage/role in Comparative and International Education scholarly enquiry. Through the various stages of its history, Comparative and International Education research has either focused on the societal-contextual forces (geography, demography, social system, economy, political system, religio-philosophical viewpoints) shaping education or on the societal outcomes/effects of education, to such an extent that the education system has always remained the blind spot in the centre of the field. A model explaining the structure of the education system which shows the components of "the" education system and their interrelationships has resultantly not been developed. This article attempts to address this shortcoming by discussing and outlining the structure of the education system on the basis of recent epistemological developments. Four components of the education system, along with their elements, are identified: education system policy, organisation and administration, structure for teaching, and support services. ; Obrazovni sustav per se, usprkos svojoj središnjoj ulozi za koju se zauzimaju stručnjaci unutar Komparativne i međunarodne edukacije nikada nije bio u žarištu znanstvenih istraživanja u spomenutom području. Istraživanja unutar Komparativne i međunarodne edukacije do sada su, u različitim razdobljima svoje povijesti, bila usredotočena ili na društveno-kontekstne snage (geografiju, demografiju, društveni sustav, ekonomiju, politički sustav, religijsko-filozofski svjetonazor) koje oblikuju obrazovanje ili na ishode/učinke obrazovanja na društvo do te mjere da je obrazovni sustav uvijek ostajao nejasan u odnosu na glavni dio toga područja. Stoga još uvijek nije razvijen model koji bi objasnio strukturu obrazovnog sustava prikazujući komponente ,,obrazovnog sustava" i njihove međusobne odnose. U ovom se radu nastoji istaknuti taj nedostatak putem rasprave i prikaza strukture obrazovnog sustava na temelju novijih epistemoloških razvojnih ideja. Identificirane su četiri komponente obrazovnog sustava, kao i njihovi elementi, a to su: politika obrazovnog sustava, organizacija i administracija, struktura potrebna za nastavu i službe podrške.

U ovom radu analizira se ravnoteža između učinkovitosti i pravednosti u poreznom sustavu. Dok se učinkovitost obično odnosi na to koliko se dobro u nekom gospodarstvu dodjeljuju ograničeni resursi da bi se zadovoljile potrebe potrošača, cilj pravednosti je analizirati distribuciju resursa. Stoga je povezan s pojmovima poštenja i socijalne pravde. Učinkovitost se bavi optimalnom proizvodnjom i alokacijom resursa unutar dostupnih čimbenika proizvodnje. U poreznom sustavu učinkovitost znači sposobnost ubiranja dovoljnih javnih prihoda putem najvećeg mogućeg pojednostavljenja poreznog sustava. Pravednost analizira kako se dostupni resursi raspodjeljuju unutar društva. Okomita pravednost bavi se relativnim dohotkom i dobrobiti stanovništva ili time koliko se pravedno raspodjeljuju dostupni resursi. To može značiti više porezne stope za građane s većim primanjima. Vodoravna pravednost temelji se na uvjerenju da bi građani s istim dohotkom trebali plaćati poreze prema istoj poreznoj stopi. Cilj rada je identificirati uvjete pod kojima nema konflikta između pravednosti i učinkovitosti u poreznom sustavu. Porezni sustav je glavni instrument vlade za redistribuciju dohotka, ali postoji potencijalna ravnoteža između pravednosti i učinkovitosti. Ideja je odrediti one mjere koje potiču veću pravednost, ali ne utječu ili vrlo malo utječu na učinkovitost. Drugim riječima, namjera je rada odrediti mjere politike kojima se međusobno podupiru pravednost i učinkovitost i porezne mjere koje možda mogu omogućiti učinkovitiji fiskalni sustav. ; The paper examines the efficiency and equity trade-off in the tax system. While efficiency usually recounts to how well an economy assigns limited resources to meet the needs of consumers, the goal of equity is to analyse the distribution of resources. Thus, it is related to the concepts of fairness and social justice. Efficiency deals with the optimal production and allocation of resources within the available production factors. In the tax system, efficiency means the ability to collect sufficient public revenues by making a tax system as simple as possible. Equity examines how available resources are distributed in the society. Vertical equity deals with the relative income and welfare of the population or with how equitably available resources are distributed. It may imply higher tax rates for citizens with higher incomes. Horizontal equity is based on the belief that earners with the same income should pay taxes at the same tax rate. The aim of the article is to identify those conditions under which there is no conflict between equity and efficiency in the tax system. The tax system is the government's main lever to redistribute income, but there is a potential balance between equity and efficiency. The idea is to determine policy measures which stimulate greater equity, but have no or little effect on efficiency. In other words, our intention is to find out policy actions where equity and efficiency support each other and where tax measures may perhaps even enable a more efficient fiscal system.

The Ministry of Defence of the Republic of Croatia started producing military topographic maps that differ from the inherited cartographic system in the projection, ellipsoid, and the manner of designating the grid, format, margin contents and scale system. Since the maps will be used for purposes other than the military ones, the paper looks back on essential characteristics in map production in the new accepted cartographic system. ; Ministarstvo obrane RH započelo je s izradom vojnih topografskih karata koje se u odnosu na naslijeđeni kartografski sustav razlikuju u projekciji, elipsoidu, načinu označavanja u pravokutnoj mreži, formatu prikaza, izvanokvirnom sadržaju i sustavu mjerila. Kako će se karte, osim za vojne, koristiti i u druge svrhe, u članku je dan osvrt na bitne karakteristike izrade karata u novoprihvaćenom kartografskom sustavu.

Hrvatska je 2002. godine provela radikalnu reformu mirovinskog sustava privatizacijom dijela javnog sustava, takozvani II. stup definiranih doprinosa, te uvođenjem i III. dobrovoljnog stupa. Reforma je provedena po modelu Svjetske banke slično kao i u drugim tranzicijskim zemljama. Za razliku od drugih tranzicijskih zemalja, hrvatski je sustav preživio krizu i u njemu nisu poduzimane značajnije dodatne reforme. U tekstu se tematizira korist i potreba provođenja evaluacija ovako opsežnih reformi kao razvoj politike utemeljene na dokazima. U tom kontekstu, analiziraju se mirovinske reforme u zemljama višegradske skupine (Poljska, Slovačka i Mađarska) gdje je pod utjecajem krize ukinuto obvezno članstvo u II. stupu. Glede politike mirovinskih reformi, u ovim zemljama na djelu je proces konvergencije. Rasprave o privatizaciji mirovinskog sustava sežu u prvu polovicu 1990-ih, a uvođenjem II. stupa govorilo se o razvoju tržišta kapitala, poticanju gospodarskog razvoja, novog zapošljavanja te većih mirovina. Premda je bilo političkih planova o privremenom zaustavljanju uplata u II. stup, on je preživio krizu. Suočena s manjim mirovinama iz I. i II. stupa za dobrovoljne drugostupaše od mirovina iz I. stupa vlada je dala dodatak dragovoljnim drugostupašima koji se vraćaju u I. stup. Reformom 2018. znatan dio dodatka imaju i obvezni drugostupaši. Analiza javnog diskursa govori da su glavne dnevne novine dio medijske kampanje obveznih mirovinskih fondova (OMF), zapravo društava za upravljanje mirovinskim fondovima, i u njima nema mjesta za drugačije mišljenje o II. stupu. U tekstu se analiziraju operativni troškovi društava za upravljanje OMF-ima, dominanta ulaganja u države obveznice čime se povećava javni dug te, imajući u vidu javne podatke, tranzicijski trošak. Zaključno se vrednuju dometi mirovinske reforme s nalazima evaluacije koji ukazuju na neodrživost II. stupa te njegovu reformu kao u spomenutim tranzicijskim zemljama. ; In 2002 Croatia implemented a radical pension system reform through privatization of a part of the public system, the so-called second pillar of defined contributions and the introduction of the third voluntary pillar. The reform was implemented according to the World Bank model, similarly as in other countries in transition. Unlike other countries in transition, the Croatian system survived the crisis and no other significant additional reform was undertaken in it. The text analyses the use and need of conducting an evaluation of such comprehensive reforms as a policy development based on evidence. In that context, the paper examines pension reforms in the Visegrád Group countries (Poland, Slovakia and Hungary) where the mandatory participation in the second pillar was cancelled due to the crisis. With regard to pension reform policies, these countries are undergoing a convergence process. Discussions about the pension system privatization date back to the first part of the 1990s, and the introduction of the mandatory second pillar opened debates about the capital market development, stimulation of economic growth, new employment and larger pensions. Although there were some political plans to temporarily halt payments to the second pillar, it survived the crisis. Faced with the pensions from the first and second pillars for voluntary second tier participants that were smaller than the pensions from the first pillar only, the government gave an increase to the second tier participants returning to the first pillar. The 2018 reform provided a considerable part of the increase for the mandatory second tier participants. The public discourse analysis shows that main daily newspapers serve as a part of the media campaign of the mandatory pension funds, actually pension fund management companies, and there is no place for different opinions about the second pillar in them. The paper analyses the operative costs of pension fund management companies, dominant investments in government bonds which increases public debt and, bearing in mind publicly available data, the costs of transition. Finally, pension reform aims are assessed against evaluation findings that point to the unsustainable second pillar and its reform similar to the reforms in aforementioned countries.