Suchergebnisse

RIJEČ UREDNIŠTVA Nova promjena u vezi s plaćanjima naknade za općekorisne funkcije šuma, tretirane kao parafiskalni namet, potiče nas da opetovano progovorimo o tom problemu. Na Poduzetničkom portalu čitamo: Premda se službeno zovu "neporezna davanja" u javnosti se već uvriježio termin "parafiskalni nameti", a popisan je 161 parafiskalni namet, koji kažu naciji oduzima oko 2,5 % BDP-a. Detaljnije pak pojašnjenje prema definiciji Ministarstva financija kaže: "parafiskalni nameti su sva propisana obvezna neporezna davanja koja plaćaju poduzeća središnjim tijelima državne uprave, jedinicama lokalne i područne (regionalne) samouprave ili drugim tijelima s javnim ovlastima, ako pri tome: platitelj ne dobiva za uzvrat neku uslugu, dobro ili pravo .". Ako je tome tako zbog čega se onda naknada za općekorisne funkcije šuma tretira kao parafiskalni namet? Naime, u ovome slučaju nesporno je da platitelj dobiva za uzvrat uslugu, dobro ili pravo. To bi trebalo biti svima jasno ako samo pogledaju Zakon o šumama, gdje su navedene općekorisne funkcije šuma kako slijedi: 1. zaštita tla, prometnica i drugih objekata od erozije, bujica i poplava; 2. utjecaj na vodni režim i kvalitetu voda; 3. utjecaj na plodnost tla i poljodjelsku proizvodnju; 4. utjecaj na klimu i ublažavanje posljedica klimatskih promjena; 5. zaštita i unapređenje čovjekova okoliša; 6. stvaranje kisika, ponor ugljika i pročišćavanje atmosfere; 7. rekreativna, turistička i zdravstvena funkcija; 8. stvaranje povoljnih uvjeta za divljač i ostalu faunu te 9. povećan utjecaj zaštitnih šuma i šuma posebne namjene na bioraznolikost. U pojedinim funkcijama imaju korist samo neki, a u nekima svi. Naknada za općekorisne funkcije šuma prvotno je iznosila 0,07 % od ukupnoga godišnjeg prihoda, 2010. godine pada na 0,0525 %, a potom 2012. godine na 0,0265 % da bi 2018. godine bili oslobođeni plaćanja oni koji ostvaruju ukupni prihod manji od 3 milijuna kn godišnje. Sada se oslobađaju plaćanja oni s ukupnim godišnjim prihodom manjim od 7,5 milijuna kn, a postotak pada na 0,024. Da bi nam bilo jasnije, izračunajmo koliko je to novaca godišnje – na 3 milijuna kn to je bilo 795,00 kn/god., a na 7,5 milijuna kn to je 1.800,00 kn/god. (velik novac !?). Sagledavajući kronologiju smanjenja naknade za općekorisne funkcije šume i histeriju koja vlada oko parafiskalnih nameta, ne bi nas iznenadilo da obnašatelji vlasti nakon parlamentarnih izbora potpuno ukinu ovaj po nama potreban ekološki progresivni porez. Nažalost, ne bi bilo prvi puta da se radi populizma povlače potezi koji nisu dobri ni za državu ni za društvo. Od glavnih gospodarskih djelatnosti: 1. proizvodnje drvnih šumskih proizvoda, 2. proizvodnje šumskog reprodukcijskog materijala i 3. proizvodnje nedrvnih šumskih proizvoda, očekuje se i dobit koja se uplaćuje u državni proračun. Sve to unatoč netržišnom poslovanju u prometu tim proizvodima i nužnim potrebama pravodobnog i sveobuhvatnog rada na uzgojnim i zaštitarskim radovima u šumskom ekosustavu koji se često "preskače", kako bi dobit bila čim veća. Više puta ukazivali smo da u šumarstvu nema dobiti, ako vratimo šumi ono što smo joj uzeli, a da bi ona bila u optimumu, ili slikovito rečeno "vječna". O svakoj od devet navedenih općekorisnih funkcija često smo govorili, potkrijepivši naše riječi istraživačkim rezultatima. Brojke su impresivne i najbolje se pamte. Govoreći, zbog manjka prostora u rubrici, primjerice samo o njenoj hidrološkoj funkciji, rečeno je kako niti jedan vegetacijski oblik ne utječe tako djelotvorno na vodu kao šuma - ona uravnotežuje raspored vode u prostoru, ravnomjerno opskrbljuje vodotoke i ublažava pojavu visokih vodnih valova, utječe na čistoću vode i broj izvorišta. Procjeđivanjem vode kroz živo i rahlo šumsko tlo, ona u podzemne tokove ulazi pitka. Ako uzmemo u obračun prosječnu godišnju količinu oborina u Hrvatskoj od 1200 mm i površinu šuma od samo 2 milijuna ha (ona je veća) računa se da iz šume istječe oko 13 milijardi tona pitke vode. Tko dobiva tu uslugu – svi uključivši i platitelja! Ovako bi mogli i o ostalim općekorisnim funkcijama. E sada, neki kažu pisano je već o svemu tome i rečeno na mnogim šumarskim skupovima, ali mi šumari govorimo sami sebi – a mi pitamo kolegice i kolege: servirani su vam podaci u ovoj rubrici i drugim tekstovima – zašto to ne širite među poznanike, a oni politički angažirani šumarski stručnjaci među kolege političare na lokalnoj, regionalnoj pa i državnoj razini? Pitamo se, da li je pristojno reći da ste se "zavukli u mišju rupu"? Vi odgovorite! Uredništvo ; EDITORIAL A new change referring to the payment of non-market forest function fees, regarded as a parafiscal tax, urges us to again discuss this problem. We read on the Entrepreneurial Portal: Although officially called "non-tax benefits", the term "parafiscal levies" has already become commonplace in the public, and 161 parafiscal levies have been listed, which is believed to take away about 2.5 % of the GDP from the nation. A more detailed explanation according to the definition of the Ministry of Finance states: "parafiscal levies are all prescribed mandatory non-tax benefits paid by companies to central state administrative bodies, local and regional self-government units or other bodies with public authority, if the payer does not receive a service, goods or right in return .". If so, then why is the non-market forest function fee treated as a parafiscal levy? In this case it is indisputable that the payer receives a service, goods or right in return. It should be clear to everyone who reads the Forest Act and where the non-market forest functions are listed as follows: 1. protection of soil, roads and other facilities from erosion, torrents and floods; 2. impact on water regime and water quality; 3. impact on soil fertility and agricultural production; 4. impact on climate and mitigation of climate change; 5. protection and improvement of the human environment; 6. oxygen generation, carbon sink and atmospheric purification; 7. recreation, tourist and health function; 8. creation of favourable conditions for wildlife and other fauna, and 9: increased impact of protective forests and special purpose forests on biodiversity. Some of the functions provide benefits only for some individuals, while other functions provide benefits for all. The non-market forest function fee initially amounted to 0.07 % of the total annual income, in 2010 it dropped to 0,0525 %, and then in 2012 to 0.0265 %, whereas in 2018 all those who generated total income less than 3 million kuna annually were exempt from payment. Now all these with a total annual income of less than 7.5 million kuna are exempt from payment, and the percentage has dropped to 0.024. To make it clearer, let us calculate how much money it is per year - at 3 million kuna it was 795.00 kuna/year, and at 7.5 million kuna it was 1,800.00 kuna / year (what an amount!). In view of the chronology of the reduction of the non-market forest function fee and the hysteria surrounding parafiscal levies, it would not at all surprise us if, after the parliamentary elections, the government completely abolishes this, in our view, necessary and environmentally progressive tax. Regrettably, it would not be the first time that populism takes steps that are not good either for the state or for the society. The main economic activities, including 1. production of wood forest products, 2. production of forest reproductive material and 3. production of non-wood forest products, are expected to generate income which is paid into the state budget. All this despite non-market business moves in the trade of these products and the necessary need for timely and comprehensive work on silvicultural and protection operations in the forest ecosystem, which are often "skipped" in order to maximize profit. We have repeatedly pointed out that there is no profit in forestry if we return to the forest what we have taken from it so as to leave it in the optimal state, or figuratively speaking, so as to make it "eternal". We have often discussed every one of the nine non-market functions listed above, corroborating our words with research results. The numbers are impressive and are easy to remember. Due to limited space in the column, let us only take the hydrological function; no vegetation form affects water as effectively as a forest - it balances the distribution of water in space, evenly supplies watercourses and mitigates high water waves, and affects water purity and the number of water springs. Water filtered through live and friable forest soil reaches ground courses as potable water. If we take into account the average annual rainfall in Croatia of 1200 mm and the forest area of only 2 million ha (it is larger), it is calculated that about 13 billion tons of drinking water flows from the forest. Who receives this service? Everyone, including the payer! We could continue in the same way with other non-market forest functions. Some would say, these issues have been treated at a number of forestry conferences, but we foresters speak for ourselves - and we ask our colleagues: you have been served information in this column and in other articles - why do not you spread it among your acquaintances, and why those politically active forestry experts do not raise these issues among their fellow politicians at the local, regional and even state level? We wonder, is it polite to say that you have "crawled into a mouse hole"? You answer it! Editorial Board

U radu je riječ o fikcionalnome svijetu Heiniricha Bölla koji je u velikoj mjeri obilježen traumatičnim iskustvom rata i nacionalsocijalizma te poslijeratnoga njemačkog suočavanja s vlastitom prošlosti i traženjem lijeka za svoju i tuđu muku. Iz tih se trauma iskristaliziralo i nekoliko ključnih tema Böllova pjesništva: rat, politika, moralne i vjerske nedoumice i – kao prevladavajuća – čovjek sa svojim strahovima i bespomoćnosti, ali i neočekivanom vitalnosti, hrabrosti ili dobrotom u vrtlogu rata te poslijeratnoj bijedi ili modernome blagostanju. U oči upada pjesnikovo traženje oslonca u humanosti, ljubavi, vjeri nasuprot životnoj tragičnosti u surovim vremenima, u često neljudskoj sredini bezosjećajnih, beskrupuloznih, ponekad i po život opasnih ljudi i institucija. Böll je i na ovdašnjim područjima stekao zasluženu pozornost, što dokazuju i brojni prijevodi njegovih djela koji su navedeni na kraju ovoga priloga. ; The paper speaks about fictional world of Heinrich Böll, which is greatly marked by traumatic war experience, National Socialism and postwar German confronting with its own history and finding a way out for its own and others' pain. Some key topics of Böll's poetry were crystallized from those traumas: war, politics moral and religious dilemmas and – as the prevailing one – a man with his fears and helplessness, but also with unexpected vitality, courage or goodness in the war whirlwind and postwar misery or modern welfare. Especially interesting is poet's searching for support in humanity, love, faith opposite to tragic of life in the hard times, in the area of insensitive, unscrupulous and sometimes dangerous people and institutions. Böll gained deserved attention in our areas as well, which is proved by numerous translations of his works which are mentioned at the end of this article.

Autorica je u radu na temelju analize prevladavajuće teme u znanstvenim radovima vodećih nacionalnih časopisa o javnoj upravi pokušala prikazati, a potom i usporediti upravne sustave Hrvatske, SAD-a, Kanade, Indije i Australije. Uvidom u tematsku strukturu časopisa pokušala je utvrditi javlja li se javna uprava u različitim državama kao sasvim različiti fenomen ili je riječ o jednakom fenomenu čija su specifična obilježja samo produkt različitih okolišnih (ekonomskih, socijalnih, povijesnih, geografskih, kulturnih, itd.) čimbenika u kojima su se ti upravni sustavi razvijali i koja su takva da omogućuju razmjenu najboljih ideja i praksi i daljnji razvoj upravnih sustava prema zajedničkom modelu. U radu se najprije opisuje istraživanje sadržaja znanstvenih časopisa o javnoj upravi kao metoda istraživanja u upravnoj znanosti. Autorica zatim izlaže tijek svog istraživanja i dobivene rezultate te konačno tumači rezultate dobivene istraživanjem. ; The paper analyses the thematic structure of scientific papers published in an American, an Australian, an Indian, a Canadian, and a Croatian journal dealing with public administration in the period 1999–2009. Based on this analysis, the administrative systems of the countries of origin are outlined and compared. The initial thesis is that the administrative systems of different countries differ because of various environmental conditions in which they have developed, but these differences are not so huge as to suggest that public administration in different countries is a completely different phenomenon. On the contrary, due to globalisation, uniqueness and divergence of various administrative systems are tending to withdraw, making room for the exchange of ideas and best practices, and to the development of national administrative systems according to a common model. The paper describes the analysis of themes as one of the research methods in administrative science and outlines some of the papers in which this method has been used. The author has analysed the results for each country individually, proceeding with an aggregate overview of thematic structures and administrative systems of the respective countries. The thematic structure of scientific papers as a copy of the studied administrative systems has shown that the USA and Australia are ideologically oriented towards economic values, as the countries of pragmatic culture, while Canada is oriented towards economic and traditional values. India can be considered to use its potentials for further development of the country, while Croatia is a country that is reforming its administrative system in accordance with democratic principles and other traditional values of the European continent. nevertheless, the research has shown that public administration core is the same in each of the analysed countries and that they are moving towards common understanding of what is an optimal organisation of public administration.

Im theoretischen Teil der Arbeit werden das Konzept der nachhaltigen Entwicklung, die Wichtigkeit der Bildung zur nachhaltigen Entwicklung, mit der die nachhaltige Zukunft verwirklicht werden kann, die Verantwortung für systematische Förderung und Durchführung der Bildung zur nachhaltigen Entwicklung, sowie die Notwendigkeit der Implementierung des Themas der Nachhaltigkeit in die Studienprogramme kurz erklärt. Im empirischen Teil der Arbeit werden die Ergebnisse der im Jahre 2016 durchgeführten Forschung an der Universität in Rijeka (N=1347) präsentiert, die dann mit den Ergebnissen der im Jahre 2010 durchgeführten Forschung (N=1001) verglichen werden. Von Befragung der Studenten zu einigen Dimensionen der Bildung zur nachhaltigen Entwicklung wird dann deren Interesse an verschiedenen Themen und damit verbundenen Studienprogrammen der nachhaltigen Entwicklung analysiert, dann die Wahrnehmung der Möglichkeiten und Arten der Implementierung der Problematik der nachhaltigen Entwicklung in die Studienprogramme und schließlich die Wahrnehmung der Verantwortung für eine systematische Förderung und Durchführung der Bildung zur nachhaltigen Entwicklung. Aus dem Vergleich beider Forschungen aus den Jahren 2010 und 2016 kann man den Schluß ziehen, dass ähnliche Kollegs und Themen angeführt werden, und dass Studenten aus dem Muster aus 2016 weniger Interesse an allen angebotenen Ebenen des Studiums aus dem Bereich der nachhaltigen Entwicklung zeigen. Weiterhin hebt ein Teil der Studenten hervor, dass sie nicht über genug Wissen über die nachhaltige Entwicklung verfügen und ein Teil von ihnen findet, dass man das Thema der Nachhaltigkeit in frühere Ebenen der Bildung implementieren sollte. Was ihr Interesse am Thema der Nachhaltigkeit betrifft, heben sie größtenteils die Notwendigkeit hervor, die Themen in die Studienprogramme einzuschließen, die sich auf Menschenrechte, Nahrungssicherheit, Armut und Entwicklung, Gleichberechtigung der Geschlechter und die Qualität von Luft und Wasser beziehen. Studenten weisen ein ...

"Globalism" & "globalization" are suggestive & vague terms; extreme caution is required when using them to define phenomena. There is no doubt there are certain actual issues due to which the world on the whole is becoming an object of attention to a bigger extent than it used to be. However, when the consequences & implications of these issues are concerned, it is easy to give free reign to imagination & overestimate their far-reaching repercussions, just as it is possible to underestimate them, believing that "there is nothing new under the sun.". Adapted from the source document.

This paper, based on the analysis of articles published in the scientific journal Politicka misao between 1964 and 1987, aims to offer a detailed understanding of the history of IR discipline by combining the conceptual and contextual approach, positioning articles within three major theoretical debates, categorizing them thematically and then placing them within an academic environment. Analyzed articles represent the foundation of the IR discipline, hence its history portrays the way in which, in SFRY in general, and in Croatia in particular, it attempted to create its own identity. Finally, this analysis provides key insights related to the context, theoretical framework, discourse and concept development of IR in Croatia. Adapted from the source document.

Autor na temelju arhivskoga gradiva i literature opisuje i objašnjava gospodarske procese na području Karlovca i njegove uže okolice uvjetovane političkim odlukama neposredno nakon Drugoga svjetskog rata 1945. i 1946. godine. ; The topic of this paper are the economic processes initiated through political decisions in Karlovac and its surroundings after World War II, from 1945 to 1946. In a wider context of economic relations, the focus is on the confiscation of the textile industry in Karlovac and its surroundings as a leading initiator of economic development in the mentioned area. Confiscation, through judicial government, meant taking private property away by force with the aim of collectivising property for the needs of the central unitarist and totalitarian government. After studying the available documentation, it is obvious that the most successful companies in the textile industry, but not only them, became the state's property via judicial decisions. After that, the state, through its administrative and central way of governing, made all important business decisions related to the confiscated companies as well as directly about the economic situation in the whole country. Moreover, it is important to emphasise that confiscation was one of the ways used to punish pre-war and wartime political opponents. It was also a way of making them unimportant in social relations, and finally making them dependent on the central government, which, as I have already stressed, dictated political and economic processes on all levels.

Based on the experience of former rightist & communist dictatorships in Europe regarding different forms of opposition -- both open & hidden within these regimes' structures -- the author analyzes the role of the opposition in the process of the sweeping democratic change that has taken the "new democracies" of Central & Eastern Europe in the direction of the state of law & civil society. His conclusion is that in today's Central European countries, political multiparty pluralism, which includes viable parliamentary opposition, was given a smooth start & has since taken root. However, in the countries with only superficial democracy & an obvious "democratic deficit" -- eg, Croatia (& Slovakia) -- parliamentary opposition plays second fiddle. The prime movers of the change -- & of the democratization as well -- are still the ruling parties (not unlike during the communist single-party regimes). Changes occur only when the ruling party or its majority opt for them, considering them the lesser of two evils, either because they are no longer satisfied with the distribution of power & goods in the status quo, or because they are aware that it cannot be maintained in its present form. This happened in the Soviet Union, first under Nikita Khruschev & then again under Mihail Gorbachev. Changes, however, when imposed from above, get out of hand & backfire against those who have set them off (as in the case of Gorbachev); what emerges is usually a compromise between the old & the emerging regime. Adapted from the source document.

One should not have any illusions: a good & democratically adopted constitution does not necessarily guarantee a good & fair government of a state. Constitutions do not dictate to citizens what they are supposed to do but how they must act in order to be politically comprehensible to one another. In that sense, constitutions are similar to grammar: it does not prescribe what but how we must write & talk in order to be understood by others. Since the Devil does not abide by constitutions & cannot be forced to respect them, there has been a theoretical attempt to reduce constitutions not to the positive laws spurned by the Devil but to the open rules relying on the citizens' customs & their political culture so that they -- & not the Devil -- may interpret constitutions themselves & also alter them when they do no longer guarantee fair political communication among citizens. 19 References. Adapted from the source document.

Information technologies, free flow of information, free media & the right to communication are the pillars communicative sovereignty springs up from, relying upon them, too. This was a 20th century creation but it has been globally & more fully realised in the 21st century. Civilisational openness & acceptance ability are the key categories for prosperity of communicative sovereignty. References. Adapted from the source document.

Empirically different (multicultural) Europeans are linked by means of two familiar & historically well-drilled programmatic scripts: the first one is logical-grammatical & the second scientific-technical. The first enables them to express their irreducible empirical differences in the form of a universally comprehensible logical argument that can be democratically decided upon, the second enables them to level all differences by the power of scientific & technical imperatives that disregard the logical & the democratic argument, Eurocracy & Eurotechnocracy operate with calculated scientific algorithms, European citizens & Euro-optimists & Euro-pessimists with analogies of everyday speech & its logical arguments. The communication among the proponents of these two programmatic scripts, among the different media & the different sources of power can be achieved solely by means of translation. However, translation is never going to be completely & totally faithful since the media are incommensurable; hence, mutually selectively it follows that Tertium non datur, or everybody speaks in their own languages heard by all but understood by none, hence the moral: Nenzo contra Europae nisi Europa ipse. 15 References. Adapted from the source document.

Using Luhmann's terminology, the author promotes the thesis that internal changes of constitutions are a nondemocratic constitutional/legal process & thus a political problem; ie, a constitution is exposed to political life, but also to an unmarked place within a constitutional system. This place is marked by constitutional judges who change constitutions on a case-by-case basis, either innovatively, precedently, or, of course, nondemocratically. Since democratic politics & constitutional law are different forms of activity, the question is which is the criterion for appraising the new things. How, then, to reject something as unlawful & nonpolitical? The author claims that this judgment can only be done by people with a refined moral sense. This requires the inclusion of those who create & interpret constitutions as the law of the polity so they ought to be selected very carefully. Thus, citizens are doubly burdened: (1) They have to understand constitutional changes to perceive their interest in them. (2) They have to appreciate the architects of constitutions to trust them. 15 References. Adapted from the source document.