Cilj istraživanja je prikaz cjelovitog i značajnog utjecaja urbanog vodnog sustava na okoliš, odnosno zaštitu okoliša u kontekstu povećanja korištenja obnovljivih izvora energije, te kako takvi izvori energije utječu na klimatske promjene općenito. U obnovljive izvore energije ubrajaju se: energija vjetra, energija vode, energija Sunca, energija vodika, geotermalna energija, energija biomase, energija plime i oseke, energija valova, energija hladnoće iz svemira i druge. Primjena načela održivog razvoja dovodi do potrebe za korištenjem obnovljivih izvora energije, usavršavanjem tehničkih karakteristika i funkcioniranja istih, te pronalaženjem novih metoda i tehnologija za konačno napuštanje korištenja neobnovljivih izvora energije. U tu svrhu nužno je voditi politiku koja je temeljena na strateškom planiranju i korištenju integriranog pristupa u upravljanju i gospodarenju urbanih vodnih sustava. ; The aim of the research is to present the overall and significant impact of the urban water system on the environment, i.e. environmental protection in the context of increasing the use of renewable energy sources, and how such energy sources affect climate change in general. Renewable energy sources include: wind energy, water energy, solar energy, hydrogen energy, geothermal energy, biomass energy, tidal energy, wave energy, cold energy from space and others. The application of the principles of sustainable development leads to the need to use renewable energy sources, improve their technical characteristics and functioning, and find new methods and technologies to finally abandon the use of non-renewable energy sources. To this end, it is necessary to pursue a policy based on strategic planning and the use of an integrated approach in the operation and management of urban water systems.
Napor na uključenju načela održivosti u osnove prostornog planiranja u današnjem postsocijalističkom svijetu traži nove odnose između ustaljenih i suvremenih sudionika. Pojedini interesenti uključeni u razvoj, upravljanje i politiku djeluju na ishod regionalnih i urbanih sustava u Hrvatskoj ponekad bez obraćanja pozornosti na održivost. Njihovo djelovanje pokazuje nedostatak svijesti i negativan odnos prema održivosti u planerskoj praksi gdje je glavni cilj unaprijediti kakvoću života sadašnjih i budućih naraštaja. Bez dobrih ideja o nosivim kapacitetima i održivosti, neki od ovih sudionika zanemaruju planerska znanja i ekspertizu (CAVRIĆ, NEDOVIĆ – BUDIĆ, 2007.). Vještinama i znanjima planeri ih savjetuju, međutim, glavna pokretačka sila još je uvijek politički utjecaj. Takvi predlagači uspijevaju zaštititi svoje osobne probitke glede prostora i zemljišta nauštrb javnosti i običnih građana, podržavajući sustav izrade "preslikanih" planerskih izvješća, pogodujući tek daljem urbanom širenju i nenadziranoj izgradnji. Na žalost, poradi dužega vremenskog društvenog ignoriranja i jake sveze lobija investitora, arhitekata i građevinara, različite međunarodne planerske ideje s "održivošću na umu" još ne utječu na hrvatsku teoriju i praksu planiranja. Neke su od njih jednostavno neprihvaćane, netočno tumačene ili odbacivane zahvaljujući krutoj zakonskoj regulativi, nepostojanju formalnog školovanja planera i povlaštenom položaju tek jednog tipa ovlaštenih planera tj. arhitekata . Osjetljivost za alternativna razvojna rješenja, sudjelovanje javnosti, novine u ponašanju, organizaciji i tehnologijama, raznovrsnost pomagala za provedbu u planerskoj "kutiji s alatima", kao i različite vrste planerskih poslova u usmjeravanju održivih promjena, tek treba prepoznati u zemlji koja je u procesu pristupanja EU. Unatoč tomu, ovaj rad teži sumirati održivost i njezine sastavnice kao nove postavke, u kojima je glavna misao vodilja novoga globalnog pristupa planiranju, objavljena od Centra za ljudska naselja Ujedinjenih Naroda (UNCHS) kako slijedi: "Novo planiranje je manje kodirano i tehničko, više inovativno i poduzetničko. Ono je više sudioničko i usmjerenije projektima nego cjelovitim prostornim sustavima. Plansku ekspertizu sve češće ne zahtijeva samo država već i dioničarski i javni dijelovi građanskog društva. Prijeporno nije planiranje samo po sebi, nego njegov cilj: da li ga voditi uglavnom učinkovitošću, jačajući postojeću razdiobu bogatstva i moći, ili bi trebalo odigrati distribucijsku ulogu da može pomoći pri stvaranju minimalnih standarda urbanog življenja" (Hague, 2001.). ; Effort to incorporate sustainability aspects into the spatial planning agenda requires new relationships between conventional and new players in today's post-socialist world. Some stakeholders engaged in development, management and governance are sometimes tailoring the destiny of regional and urban systems in Croatia without sustainability concerns. Their activities show the lack of awareness and negative attitude towards sustainable planning practices where the major goal is to improve the quality of life of current and future generations. Without sound ideas about carrying capacities and sustainability, some of these actors have ignored the planning knowledge and expertise (CAVRIĆ, NEDOVIĆ – BUDIĆ, 2007). Planners advise upon them with their professional skill and knowledge but the driving force is still political power. These proponents have managed to safeguard their own spatial and land interests on the expense of the public and ordinary citizens, by maintaining the system of "copy-paste" planning blue prints, suitable for supporting emerging urban sprawl and uncontrolled construction activities. Unfortunately, due to the long-term social ignorance and strong alliance of developer's lobbies, architects and constructors, various international planning ideas with "sustainability in mind" have not affected Croatian planning theory and practice, yet. Some of them are petrified, misinterpreted or simply abolished owing to obstinate legislation, the non-existence of formal planning education, and the privileged position of only one brand of chartered planners (e.g. architects) . Alternative development solutions, such as public participation, behavioral, organizational and technological advances, diversity of implementing instruments in the planner's "toolkit", and the planner's numerous tasks in guiding sustainable change, are still to be recognized in this EU accession country. Notwithstanding, this paper aims to summaries sustainability and its derivates as the new paradigms, in which the guiding leitmotif of the new global agenda for planning is spelled out by the United Nations Centre for Human Settlements (2001b) as follows: "The new planning is less coded and technical, more innovative and entrepreneurial. It is more participatory and concerned with projects rather than whole spatial systems. Planning expertise is increasingly sought not only by the state, but also by the corporate sector and civil society. What is controversial is not planning per se, but its goal: whether it should be directed chiefly at efficiency, reinforcing the current distribution of wealth and power, or whether it should play a distributive role to help create minimum standards of urban liveability" (Hague, 2001).
Pogranično područje Hrvatske s Mađarskom u širem smislu obuhvaća dijelove četiri županije: Međimurske, Koprivničko-križevačke, Virovitičko-podravske i Osječko-baranjske. Konkretnije, u ovom se radu pogranično područje odnosi na gradove i općine unutar naprijed navedenih županija koje svojim teritorijem izlaze na državnu granicu. Riječ je o 26 jedinica lokalne samouprave, od kojih su tri grada i 23 općine sa ukupno 144 naselja. U tradicionalnom se smislu za europska pogranična područja najčešće vežu pojmovi poput prometne izoliranosti i perifernosti. U današnje vrijeme, međutim, u sklopu Europske Unije dolazi do njihove značajne društvene i ekonomske transformacije. To se posebno odnosi na schengenski prostor gdje granice više ne razdvajaju, nego spajaju susjedne države. Hrvatska je nova članica Europske Unije i kao takva još nije integrirana u schengenski prostor gdje je putovanje moguće bez granične kontrole. Stoga još uvijek nije došlo do transformacije hrvatskoga pograničnoga područja prema susjednim državama koje su članice EU, a to svojega odjeka ima u prošlim i aktualnim demografskim trendovima i procesima. Hrvatska granica s Mađarskom je najranije definirana hrvatska kopnena granica koja je uspostavljena još u srednjemu vijeku i vezana je u svojem najdužem dijelu uz tok rijeke Drave. Sve ostale kopnene granice Republike Hrvatske definirane su kasnije, s time da su tek nakon osamostaljenja Hrvatske postale državne (međunarodne) granice. Za vrijeme bivše Jugoslavije jedino je hrvatska kopnena granica s Mađarskom bila međunarodna. Ta je činjenica uvjetovala manju prekograničnu suradnju i povezanost nego što je to bio slučaj s ostalim granicama koje do prije tridesetak godina nisu bile međunarodne. Demografskom je analizom utvrđen depopulacijski i emigracijski karakter demografskih dinamičkih promjena u referentnom vremenskom razdoblju od popisa stanovništva 1981. do 2018. godine. Riječ je o kontinuiranim i prostorno izrazito homogenim negativnim demografskim trendovima (prirodni pad i negativna migracijska bilanca) koji značajno destabiliziraju koncept demografske održivosti kao uvjeta sveukupne društvene i ekonomske stabilizacije i revitalizacije pograničnoga područja što, dakako, ima i svoju sigurnosnu dimenziju. ; The border area of Croatia with Hungary in a broader sense includes parts of four counties: Međimurje, Koprivnica-Križevci, Virovitica-Podravina and Osijek-Baranja. More specifically, in this paper, the border area refers to cities and municipalities within the aforementioned counties that cross the state border with their territory. These comprise 26 local self-government units, of which three are cities and 23 municipalities with a total of 144 settlements. In the traditional sense, European border areas are most often associated with terms such as traffic isolation and peripherality. Nowadays, however, their social and economic transformation is taking place within the European Union. This is especially true in the Schengen area, where borders no longer separate, but connect neighboring countries. Croatia is a new member of the European Union and as such has not yet been integrated into the Schengen area where travel is possible without border controls. Therefore, the transformation of the Croatian border area towards the neighboring countries that are members of the EU has not yet taken place, and this has its echo in past and current demographic trends and processes. The Croatian border with Hungary is the earliest defined Croatian land border, which was established in the Middle Ages and is connected in its longest part along the Drava River. All other land borders of the Republic of Croatia were defined later, with the provison that only after the independence of Croatia did they become state (international) borders. During the former Yugoslavia, only the Croatian land border with Hungary was international. This fact led to less cross-border cooperation and connectivity than was the case with other borders that were not international until thirty years ago. Demographic analysis determined the depopulation and emigration character of demographic dynamic changes in the reference time period from the 1981 to 2018 census. These are continuous and spatially homogeneous negative demographic trends (natural decline and negative migration balance) that significantly destabilize the concept of demographic sustainability as a condition of overall social and economic stabilization and revitalization of the border area, which, of course, has its security dimension.
Nowadays, when faced with aging societies, family structure changes, labour market transformations, non-standard employment arrangements, shadow economy, financial and economic crisis, many are worried about the two basic issues: pension systems' financial sustainability and benefit adequacy (both short-term and long-term). Therefore, almost all countries in the world made some changes to their pension systems. The situation is even more aggravated in countries with high budget and pension system's deficits, unfavourable dependency ratios, long-term negative natural increase rates, low employment and high unemployment rates. Unfortunately, Croatia suffers from all these problems. Therefore Croatian pension system has undergone many reforms: one systemic reform (from 1998 to 2002 which resulted in the establishment of the three-pillar pension system), and several parametric reforms, the last one encompassing all three parts of the pension system (2013-2015). The purpose of the paper is to provide legal analyses of this last parametric reform in the light of sustainability and adequacy concerns with some inevitable reminders of the previous reform solutions. The author reveals many inconsistencies and lack of prudence in legislator's approach, which in the long-term potentially endangers both the financial sustainability and benefit adequacy. Moreover, numerous and frequent legislative changes coupled with the existence of many groups of privileged pensioners raise further concerns regarding predictability, stability, efficiency and fairness of the pension system as well as trust in the national government. Furthermore, the author warns that only part of the solutions lies within the pension system itself (through more thoughtful adjustments). Those changes should be complemented by other strategies outside the pension policy (e.g. within the health care system, tax system and labour market regulations). ; Danas, kada smo suočeni sa starenjem stanovništva, promjenama u strukturi obiteljskih zajednica, nepovoljnostima na tržištu rada, nestandardnim i novim oblicima rada, sivom ekonomijom, financijskom i gospodarskom krizom, mnogi su zabrinuti oko dva važna pitanja: financijske održivost mirovinskih sustava i primjerene razine mirovina (kratkoročno i dugoročno). Stoga su gotovo sve zemlje u svijetu poduzele neke reforme. Situacija je dodatno otežana u zemljama s visokim proračunskim deficitom i deficitima u mirovinskom sustavu, nepovoljnim stopama ovisnosti, dugotrajno negativnim stopama prirodnog prirasta, niskom zaposlenosti i visokom nezaposlenosti. Nažalost, Hrvatska je suočena sa svim tim problemima. Stoga je hrvatski mirovinski sustav prošao kroz brojne reforme: jednu sustavnu reformu (provedena od 1998. do 2002. što je rezultiralo uspostavom trodijelnog sustava) te nekoliko parametarskih reformi, od kojih se posljednja odnosila na sva tri stupa (od 2013. do 2015.). Cilj rada je provesti kritičku pravnu analizu ove posljednje parametarske reforme u svjetlu održivosti mirovinskog sustava i primjerenosti razine mirovina, uz neizbježna podsjećanja na neka prethodna reformska rješenja. Autor otkriva mnoge nedosljednosti zakonodavca te nedostatke i propuste u promišljanju reformskih mjera, koji dugoročno mogu ugroziti i financijsku održivost i primjerenost razine mirovina. Štoviše, učestale zakonske promjene posljednjih godina, kao i postojanje brojnih skupina povlaštenih umirovljenika narušavaju predvidivost, stabilnost, učinkovitost i pravičnost sustava te povjerenje u vladajuće elite. Nadalje, autor upozorava da se samo dio postojećih problema može riješiti promjenama u samom mirovinskom sustavu (kroz opreznije i sveobuhvatnije promišljene reforme). Te promjene moraju biti dopunjene drugim komplementarnim strategijama i mjerama (npr. u okviru zdravstvenog sustava, poreznog sustava, tržišta rada i radnog zakonodavstva).
Glavni cilj ovog istraživanja je analizirati trgovinske tijekove roba i usluga Slovenije s ostatkom svijeta od pridruživanja Europskoj uniji (EU) u svibnju 2004. godine. Empirijsko istraživanje provedeno je primjenom Grangerovog testa uzročnosti i Vektorskog modela korekcije pogrešaka (VECM) koristeći tromjesečne podatke od 2005. do 2017. godine. Primijenjeni Hansen i Seo (2002) test potvrdio je pretpostavku linearnosti između promatranih varijabli i prikladnost empirijskog pristupa u radu. Rezultati istraživanja ukazuju na dominaciju uvoza nad izvozom u trgovinskom obrascu slovenskog gospodarstva i pozitivnu trgovinsku bilancu s ostatkom svijeta od vremena njenog pristupanja Europskoj uniji. ; The main aim of this research is to examine Slovenian trade flows in goods and services with the rest of the world since joining the European Union (EU) in May 2004. We applied Granger causality test and Vector Error Correction Model (VECM) on quarterly data from the first quarter of 2005 up to the first quarter of 2017. Applied Hansen and Seo (2002) test confirmed the assumption of linearity in the relationship between the variables under consideration and therefore the appropriateness of the empirical approach for the purpose of this paper. The research results indicate importing to exporting as a dominant trade pattern in the Slovenian economy and successful trade balance with the rest of the world since Slovenia joined the EU.
Odnos društva i prostora karakteriziran je dinamikom načina života, vrijednosti, normi i običaja koji pokreću razvojne procese. U taj odnos kulture i prirode, čovjek unosi društvene vrijednosti kojima djeluje na prirodne resurse. Stoga, socio-prostorna analiza uključuje različite aspekte: ekološki, ambijentalni, ekonomski, socijalni, kulturni, a odgovornost za različite procese kojima se prostor transformira može se pripisati različitim socijalnim akterima, među kojima lokalna zajednica ima posebnu ulogu. Suvremene planerske prakse, na temelju koncepata komunikativnog planiranja, sve više naglašavaju primjerenost pristupa "odozdo" i važnost uključivanja lokalne zajednice u sve faze planiranja i implementacije prostornih strategija. Pri tome treba naglasiti konsenzus oko dvije vrijednosti: ekološke i socijalne održivosti. Na njima se, posljedično, oblikuju i kriteriji djelovanja. Ekološka održivost odnosi se na zaštitu cjeline života i životnih uvjeta. Socijalna održivost odnosi se na uvođenje participativnog procesa, postizanje uravnotežene zajednice, socijalne kohezije i zajednice koja je pravedna, raznovrsna, povezana i demokratična. Ovim se nastoji osigurati razvoj koji bi bio ekološki održiv i socijalno nekonfliktan. Analiza socio-prostornog razvoja Sjeverozapadne Hrvatske obuhvatila je pet županija:. Na prvoj razini analizirani su prostorni planovi pet županija s ciljem da se utvrdi u kojoj mjeri uključuju dimenzije socijalne i ekološke održivosti. Na drugoj strani razmatrani su rezultati dva istraživanja stavova lokalnog stanovništva u pogledu participacije u zajednici i stavova o okolišu i rizicima. Rezultati su pokazali da je koncept ekološke održivosti prihvaćen od strane lokalnog stanovništva i uključen u plansku dokumentaciju. S druge strane, koncept socijalne održivosti nije uključen u županijske planove. Lokalna javnost kao partner, participacija, informiranje i jačanje lokalne demokracije nije implementirana u prostorne planove. Anketna istraživanja pokazala su da su ekološke vrijednosti visoko su izražene i čine dobru vrijednosnu osnovu razvoja. U pogledu praksi socijalne održivosti, oko 30% lokalnih stanovnika ovog prostora, u svakodnevnom životu sudjeluje u participativnom procesu. Rezultati upućuju na potrebu da se usklade normativna razina i svakodnevne prakse. Ideju o lokalnoj javnosti kao partneru u planiranju potrebno je afirmirati i na normativnoj razini, kroz prostorne planove, kako bi se ojačale demokratske procedure i stvorio okvir za efikasnije djelovanje civilnog sektora koji već i sada djeluje u lokalnim zajednicama. ; The relationship between society and space is characterized by lifestyle dynamics, values, norms and habits that drive development processes. In such interactions between culture and nature, people bring social values by which they affect natural resources. Therefore, socio-spatial analyses include different aspects: ecological, ambient, economic, social, cultural, while responsibility for the different processes that transform space can be associated with different social actors. Among them, the local community has a special role. Contemporary planning practices based on communicative planning concepts, more than ever, emphasize the relevance of the bottom-up approach as well as the importance of including local community in every phase of planning and implementing spatial strategies. To this end, it should be stressed that there is a consensus on two values: ecological as well as social sustainability, which in turn, also shape criteria for acting. Ecological sustainability refers to protecting conditions for life and life as a whole. Social sustainability refers to implementing participation, achieving balanced community, social cohesion and a just, diverse, connected and democratic community. In this way, we should try to ensure ecologically sustainable and socially unambiguous development. The analysis of socio-spatial development in North-west Croatia includes five counties. In the first stage, spatial planning documents are analysed in order to answer the extent to which they include dimensions of social and ecological sustainability. At the next stage, results of the two surveys are discussed regarding locals' attitudes about community participation as well as environmental attitudes. The results show that the concept of ecological sustainability is incorporated within planning documentation, and well-accepted by residents. On the other hand, the sociological sustainability concept is not included in the official planning documentation. The ideas of partnering with local community, and participating, informing and strengthening local democracy are not implemented in the spatial planning documents. Surveys have shown that high levels of ecological sustainability are a positive basis for development. Regarding social sustainability practices, approximately 30% of respondents have experience in participation processes in the local community. These results suggest a need to harmonise normative acts with life practices in the field of participation. The idea of the local public as partner in the planning procedures should be affirmed also at the normative level throughout spatial planning documents, in an attempt to improve democratic procedures and ensure the institutional framework for civil society actions that are already present in the local community.
An increasing number of population in the cities has problems with food security, transportation and environmental protection. To misticate these problems, a new type of agriculture has been established: Urban Agriculture (UA). In this paper, we are introducing the concept of UA and provide basic information on the definition and forms of UA. The article aims to provide insight into the general concept of UA for sustainable city development. UA has a positive influence on social, environmental and economic life in the cities, which should encourage members of the government and private sector to utilize UA as an important part in city planning. However, there are reservations which should be taken into account, but by raising awareness we add to a better understanding of mechanisms in UA. ; Sve veći broj stanovništva u gradovima dovodi do problema s opskrbom hrane, prijevozom roba i usluga i zaštitom okoliša. Kako bi se ublažile posljedice i ponudila rješenja, uspostavljena je nova vrsta poljoprivrede: Gradska poljoprivreda (GP). U ovom radu uvodimo koncept GP i dajemo osnovne informacije o definiciji i oblicima GP. Cilj je članka dati uvid u opći koncept GP kao podlogu za održivi razvoj grada. GP ima pozitivan utjecaj na društveni, okolišni i ekonomski život u gradovima, što bi trebalo potaknuti predstavnike grada i privatnog sektora da GP koriste kao važan dio u planiranju razvoja grada. Međutim, postoje ograničenja koja bi trebalo uzeti u obzir, ali povećanjem svijesti i objavom publikacija doprinosimo boljem razumijevanju GP.
The main goal of this paper is to discuss the dynamics of public debt servicing – both domestic and foreign – in Zambia, tracing the trends, reforms and challenges over the period from 1964 to 2015. The paper shows that the exceptional rise in public debt servicing obligations in Zambia over the period under review has been principally due to high domestic and foreign interest rates, frequent debt rescheduling at commercial rates, and capitalisation of non-liquidated service obligations at commercial rates. Also revealed in the paper is the fact that prior to 2005, Zambia experienced severe public debt servicing problems which eased after 2006 owing to debt relief initiatives and an economic rebound. Among the government debt service reforms discussed in the paper are structural adjustments in foreign exchange management, fiscal and monetary reforms, and aggressive engagement of traditional creditors. Primary among the identified challenges of public debt servicing in Zambia was the insistent economic crises that dogged the country during the study period. Notwithstanding the current public debt service sustainability and remarkable economic performance that characterise the country today, the paper found that the recent contraction of nonconcessional loans by the state poses a threat to debt service sustainability in future. Hence, the paper recommends, among other things, for aligning of public sector infrastructure spending with revenues to ensure budget sustainability, and to continue diversifying the economy to minimise the impact of external commodity price shocks on the economy. ; The main goal of this paper is to discuss the dynamics of public debt servicing – both domestic and foreign – in Zambia, tracing the trends, reforms and challenges over the period from 1964 to 2015. The paper shows that the exceptional rise in public debt servicing obligations in Zambia over the period under review has been principally due to high domestic and foreign interest rates, frequent debt rescheduling at commercial rates, and capitalisation of non-liquidated service obligations at commercial rates. Also revealed in the paper is the fact that prior to 2005, Zambia experienced severe public debt servicing problems which eased after 2006 owing to debt relief initiatives and an economic rebound. Among the government debt service reforms discussed in the paper are structural adjustments in foreign exchange management, fiscal and monetary reforms, and aggressive engagement of traditional creditors. Primary among the identified challenges of public debt servicing in Zambia was the insistent economic crises that dogged the country during the study period. Notwithstanding the current public debt service sustainability and remarkable economic performance that characterise the country today, the paper found that the recent contraction of nonconcessional loans by the state poses a threat to debt service sustainability in future. Hence, the paper recommends, among other things, for aligning of public sector infrastructure spending with revenues to ensure budget sustainability, and to continue diversifying the economy to minimise the impact of external commodity price shocks on the economy.
U suvremenom društvu pitanja održivog razvoja razvijala su se na različitim razinama, od novih globalnih okvira, preko politika vlada do novih poslovnih modela. U 1980-ima pojam održivi razvoj nastao je iz međuodnosa očuvanja planeta i ispunjavanja ljudskih potreba (IUCN, 1980). Opća ideja koncepta održivog razvoja je zadovoljavanje potreba sadašnje generacije, bez ugrožavanja sposobnosti budućih generacija da zadovolje svoje potrebe (Opća skupština Ujedinjenih naroda, 1987.). Kao jedan od glavnih izazova u ekonomiji i poslovanju, pojam održivog razvoja pojavio se i na širokom području poslovne ekonomije. Cilj ovog rada je pružiti pregled opsežne literature, koja se bavi konceptom održivog razvoja u području poslovne ekonomije. U svrhu analize, korišten je bibliometrijski pristup s višestrukim korespondentnim analizama na bazama baze podataka Web of Science Core Collection database za promatrano razdoblje od deset godina. Rezultati ukazuju na važnost održivog razvoja kao teme, kao i na širok raspon pristupa i raznolikosti podtema koje su povezane s konceptom održivog razvoja u poslovnoj i ekonomskoj literaturi. ; In a modern society, the issues of sustainable development have evolved on different levels, from the new global frameworks over governmental policies to the new business models. In the 1980s, the term sustainable development emerged from the relationship between preserving the planet and meeting human needs (IUCN, 1980). The general idea behind the concept of sustainable development is to meet the needs of the present generation without compromising the ability of future generations to meet their own needs (United Nations General Assembly, 1987). As one of the main challenges in economics and business, the concept of sustainable development has also emerged in the wide area of business economics. The aim of this paper is to provide an extensive literature overview dealing with the concept of sustainable development within a field of business economics. For the purpose of the analysis a bibliometric approach with multiple correspondence analyses has been used on the Web of Science Core Collection database for the observed period of ten years. The results illustrate the importance of sustainable development as a topic, as well as wide range of approaches and variety of sub-topics linked to the concept of sustainable development in business and economics literature.
Razvoj zelenog socijalnog rada odvija se paralelno s ekološkim aktivizmom na globalnoj razini. Socijalni rad u Hrvatskoj u procesu je integriranja ekološkog pristupa u svakodnevne aktivnosti, pružanja usluga korisnicima i zagovaranja prava na zdrav okoliš. Nevladine organizacije građana aktivno sudjeluju u oblikovanju javnih politika na lokalnoj razini i šire, te unose održive promjene u zajednicu. Potreba da se socijalni radnici uključe u rješavanje ekoloških problema i izgradnju održivosti u zajednicama sve je vidljivija na globalnoj i lokalnoj razini. Prirodni svijet koji nas okružuje, primjerice klimatski uvjeti, uvelike određuju kakvi su prirodni resursi kojima raspolažemo. Socijalni radnik ne može zaobići činjenicu da raznolikosti ugrožavaju birokratski pristup koji se do sada koristio pa treba biti dovoljno tolerantan i osjetljiv za raznolikosti. Centraliziranim pristupom resursi se rijetko stavljaju tamo gdje su najviše potrebni što umanjuje sposobnost zajednice da se brine za sebe. Kako bismo se uspješno suočavali s izazovima i neuravnoteženosti u prirodnom okolišu, potrebno je razvijati i postaviti na odgovarajuću razinu otpornost zajednica. ; The development of green social work goes hand in hand with ecological activism on a global scale. Social work in Croatia has not yet integrated the ecological approach to everyday activities, providing services to users or advocating the right to a healthy environment. Non-governmental organizations of citizens actively participate in shaping public policies at local and wider level and contributing to sustainable change in the community. The need to involve social workers in solving environmental problems and building community sustainability is increasingly visible at the global and local level. The natural world around us, for example, climatic conditions largely determines what kind of natural resources we have. A social worker cannot overlook the fact that diversity endangers the bureaucratic approach that has hitherto been used, and should be sufficiently tolerant and sensitive to diversity. With a centralized approach, resources are rarely placed where they are most needed and thus undermine the community's ability to take care of themselves. In order to successfully face challenges and imbalances in the natural environment, community resistance needs to be developed.
The EU Marine Strategy Directive (2008/56/EC) proposes four marine regions as a political geographic framework for implementation of the Community's environmental policy. This study critically analyzes the state-based approach, which the Directive uses to outline the regions' boundaries. It suggests that environmental sustainability of marine odies strongly depends on the geographic congruence between their watersheds and the borders of the respective environmental management system, i.e., marine regions have to be environmentally managed within their watersheds. The proposed watershed-based approach also takes into consideration all elements – water, land, and air – of marine regions, which is a conditio sine qua non for their integrated and sustainable management. In the case of the Black Sea region in particular, the borders of a watershed-based environmental management system include a much wider set of stakeholder countries and enable a higher level of environmental cooperation among them. ; Direktiva marinske strategije Europske unije (2008/56/EC) predlaže četiri marinska područja kao političko geografski okvir za primjenu politike o zaštiti okoliša u Europskoj uniji. Ovaj rad kritički analizira pristup koji se temelji na državnim granicama, a kojim se Direktiva koristi za određivanje granica regija. Autor također smatra da održivost okoliša u marinskim područjima uvelike ovisi o geografskom podudaranju između pojedinih sljevova i granicama njihovih sustava upravljanja okolišem, tj. okolišem u marinskim područjima treba upravljati unutar njihovih sljevova. Predloženi pristup koji se temelji na granicama sljevova također u obzir uzima sve elemente marinskih sustava (voda, zemlja i zrak), koji su conditio sine qua non za integralno i održivo upravljanje. Crno more je dobar primjer u kojem sustav upravljanja okolišem koji je određen granicama slijeva uključuje puno veći broj zemalja dionika te omogućuje višu razinu suradnje među zemljama vezano uz upravljanje okolišem.
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.
U radu se razmatraju implikacije braniteljskih naknada na socijalnu politiku i fiskalnu održivost u jednom od dva entiteta Bosne i Hercegovine, Federaciji Bosne i Hercegovine. Autor nastoji obuhvatiti promjene tijekom vremena i povezati ih s procesom demilitarizacije, kao i s utjecajem i pritiskom braniteljskih udruga, što je rezultiralo mjerama koje pogoduju određenim grupama branitelja, često nauštrb drugih korisnika i dugoročne održivosti sustava. Socijalna politika i zakonodavstvo koje regulira status branitelja u Federaciji Bosne i Hercegovine temelji se na statusu, što vladinim dužnosnicima daje prostor za značajne diskrecijske odluke o dodjeli sredstava. Time se destabiliziraju javne financije, dok se malo toga poduzima u borni protiv siromaštva. ; The paper addresses the implications of war veteran benefits on social policy and fiscal sustainability in one of the two B&H entities, the Federation of Bosnia and Herzegovina. The author attempts to address changes over time and relate these to the process of demilitarisation, as well as the influence and pressures exerted by war veteran associations, which resulted in policies favourable to certain war veteran groups, often at the expense of other beneficiaries and the system's long term sustainability. Social policy and war veteran legislation in the Federation of Bosnia and Herzegovina is status based, which provides scope for considerable discretion by government officials in deciding where to allocate funds. This, in turn, is destabilising public finances, while little is being done to address poverty alleviation.
Posljednjih godina svjedočimo buđenju ekološke svijesti općenito, kako u svijetu tako i u Europi. No kako to Europska unija upravlja svojim financijskim sektorom i usmjerava ga ka održivosti? Na koji način ona provodi "pozelenjivanje" svog financijskog sektora? Odgovori na to su sljedeći. Europska je unija krenula od uzroka. Kratkoročna ulaganja nisu povoljna kao dugoročna ulaganja kada govorimo o održivosti. Trend kratkoročnih ulaganja puno je privlačniji od dugoročnih ulaganja u Europi, stoga je Europska unija odlučila promijeniti dosadašnje trendove kroz veću transparentnost zelenih investicija i njihovu klasifikacija kroz sustav taksonomije zajedno sa standardom zelenih obveznica. Sve to u cilju postizanja, prvenstveno, Pariškog klimatskog sporazuma, a potom postizanja glavnog cilja, odnosno klimatske neutralnosti do 2050. godine. ; In recent years, we are witnessing the rise of environmental awareness, both on the global and European levels. But how does the European Union manage its financial sector and steers it towards sustainability? How is it implementing greening in its financial sector? This thesis attempts the answer these guestions by explaining recent EU policy developments. The European Union decided to address some of the main problems. For instance, short-term investments are not as favorable as long-term investments when it comes to sustainability. Short-term investments are much more attractive than long-term investments in Europe, so the European Union has decided to change the current trends through greater transparency of green investments and their classification through the taxonomy system together with the green bond standard. All this in order to achieve, primarily, the Paris Climate Agreement, and then to achieve the main goal, that is climate neutrality by 2050.
Posljednjih godina svjedočimo buđenju ekološke svijesti općenito, kako u svijetu tako i u Europi. No kako to Europska unija upravlja svojim financijskim sektorom i usmjerava ga ka održivosti? Na koji način ona provodi "pozelenjivanje" svog financijskog sektora? Odgovori na to su sljedeći. Europska je unija krenula od uzroka. Kratkoročna ulaganja nisu povoljna kao dugoročna ulaganja kada govorimo o održivosti. Trend kratkoročnih ulaganja puno je privlačniji od dugoročnih ulaganja u Europi, stoga je Europska unija odlučila promijeniti dosadašnje trendove kroz veću transparentnost zelenih investicija i njihovu klasifikacija kroz sustav taksonomije zajedno sa standardom zelenih obveznica. Sve to u cilju postizanja, prvenstveno, Pariškog klimatskog sporazuma, a potom postizanja glavnog cilja, odnosno klimatske neutralnosti do 2050. godine. ; In recent years, we are witnessing the rise of environmental awareness, both on the global and European levels. But how does the European Union manage its financial sector and steers it towards sustainability? How is it implementing greening in its financial sector? This thesis attempts the answer these guestions by explaining recent EU policy developments. The European Union decided to address some of the main problems. For instance, short-term investments are not as favorable as long-term investments when it comes to sustainability. Short-term investments are much more attractive than long-term investments in Europe, so the European Union has decided to change the current trends through greater transparency of green investments and their classification through the taxonomy system together with the green bond standard. All this in order to achieve, primarily, the Paris Climate Agreement, and then to achieve the main goal, that is climate neutrality by 2050.