Hrvatska kao članica Europske unije dobila je priliku značajnih investiranja kroz projekte financirane iz europskih fondova. U posljednje vrijeme u Hrvatskoj, a posebno u Šibensko-kninskoj županiji, sve više se osjeća utjecaj neprofitnih organizacija na gospodarstvo Hrvatske, a pogotovu na području tržišta rada. Značajne financijske investicije kroz projekte omogućile su neprofitnim organizacijama zapopljavanje značajnog broja ljudi, ali i osposobljavanje nezaposlenih osoba n. U radu će se na temelju financijskih izvještaja Udruge mladih MMladi u Europskoj uniji" nastojati utvrditi financijska vrijednost projekata za državu kada su u pitanju doprinosi za zaposlene u ovoj neprofitnoj organizaciji. Analizom financijskih izvještaja također će se utvrditi efikasnost i efektivnost upravljanja troškovima u neprofitnim organizacijama. ; Croatia as a member of the European Union has been given the opportunity to make significant investments through projects funded by European funds. Recently, in Croatia, and especially in the County of Šibenik - Knin,the influence of non - profit organizations on the Croatian economy has been increasingly felt, especially in the area of the labor market. Significant financial investments through projects have enabled nonprofit organizations to recruit a significant number of people, but also to train unemployed people in the labor market.The paper will, based on the financial statements of the Youth Association of the European Union, seek to determine the f inancial value of projects for the state in terms of contributions for employees of this non-profit organization. The analysis of the financial statements will also determine the effectiveness and efficiency of cost management in nonprofit organizations.
Hrvatska kao članica Europske unije dobila je priliku značajnih investiranja kroz projekte financirane iz europskih fondova. U posljednje vrijeme u Hrvatskoj, a posebno u Šibensko-kninskoj županiji, sve više se osjeća utjecaj neprofitnih organizacija na gospodarstvo Hrvatske, a pogotovu na području tržišta rada. Značajne financijske investicije kroz projekte omogućile su neprofitnim organizacijama zapopljavanje značajnog broja ljudi, ali i osposobljavanje nezaposlenih osoba n. U radu će se na temelju financijskih izvještaja Udruge mladih MMladi u Europskoj uniji" nastojati utvrditi financijska vrijednost projekata za državu kada su u pitanju doprinosi za zaposlene u ovoj neprofitnoj organizaciji. Analizom financijskih izvještaja također će se utvrditi efikasnost i efektivnost upravljanja troškovima u neprofitnim organizacijama. ; Croatia as a member of the European Union has been given the opportunity to make significant investments through projects funded by European funds. Recently, in Croatia, and especially in the County of Šibenik - Knin,the influence of non - profit organizations on the Croatian economy has been increasingly felt, especially in the area of the labor market. Significant financial investments through projects have enabled nonprofit organizations to recruit a significant number of people, but also to train unemployed people in the labor market.The paper will, based on the financial statements of the Youth Association of the European Union, seek to determine the f inancial value of projects for the state in terms of contributions for employees of this non-profit organization. The analysis of the financial statements will also determine the effectiveness and efficiency of cost management in nonprofit organizations.
Rad pručava politike razvojne pomoći kao instrumente moći za postizanje vanjskopolitičkih ciljeva koji koriste u prvom redu državama-inicijatoricama. Rad se fokusira na dvije velike europske zemlje: Francusku Republiku i Saveznu Republiku Njemačke, koje su ujedno gospodarski i politički najmoćnije zemlje članice Europske unije. Promjenom paradigme, iz one u kojoj najveću korist od politika razvojne pomoći imaju slabije razvijene zemlje u paradigmu kako dugoročno najveću korist imaju upravo zemlje koje su inicijatorice istih, rad pokazuje da starije, veće te politički i ekonomski moćnije države članice Europske unije koriste politike razvojne pomoći prema slabije razvijenim članicama, prema zemljama kandidatkinjama te ostalim zemljama, kako bi promovirale vlastiti interes i ostvarile ciljeve svoje vanjske politike. Konačno, pokazujući vezu između politika razvojne pomoći i širenja utjecaja i moći Francuske i Njemačke, rad stvora pretpostavke za novo objašnjenje odnosa moći u međunarodnom okruženju. ; The dissertation examines how the development aid policy, both in the context of national budgets and European Structural and Investment Funds, is being used as an instrument for achieving foreign policy objectives, and it is in this sense primarily beneficial for countriesdonators. Dissertation is focussed on two main European Union member states: the Republic of France and Federal Republic of Germany. By changing the paradigm from the one in which the least developed countries have the most benefit from development aid policy to the paradigm that, on the long-term, greatest benefits precisely have the countries that are the initiators of the same development aid, dissertation argues that older, bigger, politically and economically more powerful European Union member states use development policies assisting less developed members, candidate and other countries to promote their own interests and achieve goals of their foreign policy. In attempt to demonstrate the influence of France and Germany through development ...
Članak nastoji prikazati polazišta za tumačenje transformacije humanitarnog rada i oprimjeriti prakse koje upućuju na njegovu profesionalizaciju i izgradnju bliskog odnosa s područjem političkog djelovanja. Zasnovan kao filantropijski projekt i imperativ o spašavanju života i/ili reduciranju patnje, u posljednjih nekoliko desetljeća humanitarizam je formalizirao koncept pružanja pomoći i počeo se manifestirati u aspektima tipičnima za poslovnu i korporacijsku kulturu. Prakse profesionalizacije i odnos između dva pojma koji ostavljaju dojam suprotstavljenih varijanti shvaćanja humanitarnog rada – pomoć i posao – problematiziraju se na osnovi etnografije rada i analize intervjua provedenih s humanitarnim radnicima iz izbjegličkog kampa u Slavonskom Brodu. ; This paper will present the starting points for the interpretation of the transformation of humanitarian work, along with providing examples indicative of its professionalisation and the close relationship it has developed with the domain of political activity. Originally conceived as a philanthropic project and based around the imperative of saving lives and/or reducing suffering, humanitarianism has formalised the concept of providing aid in the past few decades and has begun to manifest aspects typical of corporate and business culture. The practice of professionalisation and the relationship between the two terms seemingly presenting contradictory attitudes towards humanitarian work – seeing it as either aid or business – are problematised on the basis of the ethnography of work and an analysis of the interviews conducted with humanitarian workers from the refugee camp in Slavonski Brod.
This study aims to understand how willingness to help people in poverty and the agreement with providing government aid are connected to emotions and attributional processes, in a country with a high poverty rate such as Argentina. Differences in poverty attributions and emotions among self-reported social class are also analysed. A total sample of 331 secondary-school students completed self-administered questionnaires. Correlations and regression analyses showed that, whereas emotions such as compassion, empathy and pity seem to motivate helping behaviours, explanations as to the cause of poverty, rather than emotions, are closely associated with an agreement to providing government aid. However, low levels of anger seem to be required to endorse both helping behaviours and agreement to providing government aid. On the other hand, respondents who self-identify as belonging to upper classes report more anger and use fewer structural explanations to understand poverty than lower-classes respondents. We propose that future research analyse a greater variety of helping behaviours towards people in poverty and types of government intervention in the global south. ; Cilj je provedenoga istraživanja razumjeti kako su spremnost za pomaganje i suglasnost s pružanjem državne pomoći siromašnima povezani s emocijama i atribucijskim procesima u zemlji s visokom stopom siromaštva poput Argentine. Analizirane su također razlike u emocijama i atribuciji siromaštva među različitim društvenim klasama. U istraživanju je sudjelovao ukupno 331 srednjoškolac, a svi su sudionici ispunili set upitnika. Na temelju korelacijskih i regresijskih analiza može se zaključiti da, iako emocije poput suosjećanja, empatije i sažaljenja motiviraju ponašanja povezana s pomaganjem, atribucije uzroka siromaštva, a ne same emocije, usko su povezane sa suglasnošću s pružanjem državne pomoći siromašnima. Prema dobivenim je rezultatima niska razina ljutnje povezana i s ponašanjima povezanima s pomaganjem i sa suglasnošću s pružanjem državne pomoći siromašnima. Ispitanici koji se identificiraju kao pripadnici više klase izvještavaju o većoj ljutnji te koriste manje strukturirana objašnjenja za razumijevanje uzroka siromaštva u odnosu na ispitanike koji pripadaju nižoj klasi. Predlažemo da se u budućim istraživanjima analizira više različitih ponašanja povezanih s pomaganjem siromašnima, kao i vrste vladinih intervencija u južnim područjima svijeta.
The aim of this paper is to identify farmers' attitudes towards the impact of state aid on business decisions and financial stability of farms. It will also identify the share of agricultural support in the total income of farms and the reasons for certain agricultural branches having unequal economic dependence on the support. Furthermore, it will investigate which of the two pillars of the CAP farmers consider being more important for their business and which factors would mostly contribute to the increase of production on their farms. The research involved 184 holders of family farms from all Croatian counties and the City of Zagreb. The data were analyzed using the univariate (frequency) and two-variate (chi-square test) method. The main production on the farms has a statistically significant (P<0.05) effect on the share of state support in the total income of the farm as well as on the influence of the amount of state support to business decisions. Most of the respondents engaged in animal husbandry and farming declared that their farms would not be financially viable in the case of state support abolition, while the situation is different in fruit growing, vegetable growing and floriculture. The paper also demonstrates the extent to which selected motivators (satisfactory state aid, higher purchase prices, less bureaucracy, lower taxes, assured market, cheap loans and availability of agricultural land) are important to farmers when deciding whether to increase the agricultural production on their farms. Overall, the two pillars of the CAP are equally important for the farmers but there is a statistically significant difference in the importance of each pillar of the CAP in regard to the prevailing production on the farm. The results of the study demonstrate both the importance of state support for the business of certain agricultural producers, especially herders, and the difference in sensitivity to possible changes in support policy. ; Cilj rada je utvrditi stavove poljoprivrednih proizvođača o utjecaju potpora na poslovne odluke i financijsku stabilnost poljoprivrednih gospodarstava. Utvrdit će se i u kojoj mjeri poljoprivredne potpore sudjeluju u ukupnim prihodima poljoprivrednih gospodarstava i razloge nejednake ekonomske ovisnosti pojedinih poljoprivrednih grana o istima. Također se želi istražiti koji od dva stupa ZPP-a poljoprivrednici smatraju važnijim za svoje poslovanje te koji bi čimbenici najviše pridonijeli povećanju proizvodnje na njihovim gospodarstvima. U istraživanju su sudjelovala 184 nositelja obiteljskih poljoprivrednih gospodarstava iz svi hrvatskih županija kao i Grada Zagreba. Podatci su analizirani jednovarijantnom (frekvencije) i dvovarijantnom (hi-kvadrat test) metodom. Glavna proizvodnja na gospodarstvu statistički značajno (P<0,05) utječe na udio državnih potpora u ukupnim prihodima gospodarstva kao i na razinu utjecaja visine državnih potpora na poslovne odluke. Većina ispitanika koji se bave stočarstvom i ratarstvom smatra da njihova gospodarstva ne bi bila financijski održiva ukidanjem potpora dok je situacija u voćarstvu, povrćarstvu i proizvodnji cvijeća drugačija. U radu je također prikazano u kojoj mjeri su odabrani motivatori (zadovoljavajuće državne potpore, više otkupne cijene, manje birokracije, niži porezi, osigurano tržište, povoljni krediti i dostupnost poljoprivrednog zemljišta) poljoprivrednicima važni prilikom odluke za povećanjem poljoprivredne proizvodnje na njihovim gospodarstvima. Ukupno gledajući, oba stupa ZPP-a podjednako su važna poljoprivrednicima no utvrđena je statistički značajna razlika u važnosti pojedinog stupa ZPP-a obzirom na prevladavajuću proizvodnju na gospodarstvu. Rezultati rada ukazuju na važnosti potpora u poslovanju pojedinih poljoprivrednih proizvođača, posebice stočara, i na različitu osjetljivost na eventualne promjene politike potpora.
Predmet ovog rada jest pravo na branitelja, i to pravo na branitelja na teret države (formalna obrana siromašnih okrivljenika) kao njegov element te kako proizlazi iz Direktive (EU) 2016/1919 Europskog parlamenta i Vijeća od 26. listopada 2016. o pravnoj pomoći za osumnjičenike i okrivljenike u kaznenom postupku i za tražene osobe u postupku na temelju europskog uhidbenog naloga i Direktive 2013/48/EU Europskog parlamenta i Vijeća od 22. listopada 2013. o pravu na pristup odvjetniku u kaznenom postupku i u postupku na temelju europskog uhidbenog naloga te o pravu na obavješćivanje treće strane u slučaju oduzimanja slobode i na komunikaciju s trećim osobama i konzularnim tijelima tijekom trajanja oduzimanja slobode. Kroz analizu mjerodavne prakse Europskog suda za ljudska prava cilj je pokazati u kojoj mjeri praksa pristupa branitelju i hrvatsko odvjetništvo odgovaraju zahtjevima direktiva. Spomenuta praktična implementacija direktiva o pravu na pristup branitelju i pravnoj pomoći u hrvatskom odvjetništvu predstavlja posebni dio rada. U tom se dijelu rada analiziraju obveze koje iz direktiva proizlaze za odvjetništvo, a poseban se naglasak stavlja na cjeloživotno obrazovanje odvjetnika, njihovu organizaciju putem braniteljskih lista unutar odvjetničkih zborova, kao i na učinkovit sustav disciplinske odgovornosti odvjetnika. ; The subject of this paper is the right to a lawyer, specifically, a lawyer financed by the state (formal defence of persons lacking sufficient means), as regulated by Directive (EU) 2016/1919 of the European Parliament and of the Council of 26 October 2016 on legal aid for suspects and accused persons in criminal proceedings and for requested persons in European arrest warrant proceedings, and by Directive 2013/48/EU of the European Parliament and of the Council of 22 October 2013 on the right of access to a lawyer in criminal proceedings and in European arrest warrant proceedings, and on the right to have a third party informed upon deprivation of liberty and to communicate with third persons and with consular authorities while deprived of liberty. By analysing the relevant jurisprudence of the European Court of Human Rights, we aim to demonstrate the degree of compliance of the Croatian lawyers` approach with the Directives. The practical implementation of the mentioned Directives is a specific part of this work. In this respect, we analyse the obligations for lawyers stemming from the directives, with an emphasis on the education of lawyers, their organisation via specific lists, as well as an effective system of disciplinary responsibility.
In: Polemos: časopis za interdisciplinarna istraživanja rata i mira ; journal of interdisciplinary research on war and peace, Band 2, Heft 1-2, S. 55-71
In: Polemos: časopis za interdisciplinarna istraživanja rata i mira ; journal of interdisciplinary research on war and peace, Band 13, Heft 25, S. 51-76
The citizenship principle is again in vogue. Citizenship is defined by status, identity, virtues, & the ideal of social cohesion. Citizens are viewed as subjects, clients, & participants. The text describes the dilemmas about the various dimensions of citizenship. Contemporary adult education as part of lifetime education is closely linked to the citizenship principle, particularly active citizenship. In its various forms, it aids in establishing active citizenship & is altered in the process. 78 References. Adapted from the source document.
Kao povijesno-kulturne ustanove, arhivi prikupljaju, obrađuju i daju na korištenje različite kategorije podataka sadržanih u arhivskom gradivu, vodeći se pritom domaćim i međunarodnim stručnim standardima, pravnom regulativom i dobrom praksom. Jedna od znatnije zastupljenih kategorija su osobni podatci građana, o kojima se u recentnoj stručnoj literaturi najviše pisalo s aspekta njihove dostupnosti, tj. uvjeta i načina korištenja. U ovom članku analiziraju se i naglašavaju neki praktični i etički aspekti u vezi s opisivanjem arhivskih fondova i zbirki koji sadrže takve podatke, posebno u kontekstu primjene Opće uredbe o zaštiti podataka (General Data Protection Regulation, GDPR). Daje se i pregled preporuka koje je u listopadu 2018. izradila Europska arhivska grupa (European Archives Group, EAG) kao pomoć europskoj arhivskoj službi u implementaciji te Uredbe. Time se nastoji dati poticaj za daljnju znanstvenu i stručnu obradu te teme, posebno u vidu izrade odgovarajućega nacionalnoga priručnika za opis arhivskoga gradiva koje sadrži osobne podatke i druge kategorije ograničeno dostupnih podataka u kojem bi primjena normi i važećih propisa bila ilustrirana odgovarajućim praktičnim primjerima. ; In order to present archival records they store and facilitate their usage archives produce various types of finding aids. Previously these finding aids were accessible in Croatian archives in archival reading rooms in printed form, whereas in recent times they have become more accessible in digital form on websites of archives or on network information systems. In this way the descriptions of archival records become publicly available to a large number of users, without geographical or time constraints, by which archives mostly do not possess tools or resources to monitor the manner users further dispose of that descriptive data. This further reinforces the practical and ethical issues regarding the formation of archival description in a way that it provides the whole information on records' contents and the context of their creation, without hiding (omitting) and at the same time does not reveal data responsible for the possible limited availability of records. For the last twenty years Croatia has been applying ISAD(G) and ISAAR(CPF), the international archival standards for describing archival records. Despite that, there are departures in practice and misgivings regarding the interpretation of contents and the role of individual descriptive elements, as well as the structure of finding aids. Such departures are also expected in the segment that describes personal data, bearing in mind that both ISAD(G) and ISAAR(CPF) contain general rules without particular guidelines for the description of archival records containing data with limited availability. Misgivings in practice can result in a passive approach in processing and describing personal data which can, for example, manifest by producing finding aids only for internal needs (without making them available to users), ignoring or (un)intentionally withholding information on the existence of personal data in archival records and terms of their availability. Since 2018 Croatia has been applying two new provisions that are important in the context of the processing and description of personal data in archival records. They are the General Data Protection Regulation (GDPR) and the Act on Archival Records and Archives. The paper describes in detail and compares some of the principles from these two provisions and analyses their influence on the current practice of description of personal data in archival records (defining personal data, processing the data of deceased individuals, the principle of reducing the quantity of data, encouraging the acquirement of data that is important for raising awareness of totalitarian and undemocratic regimes and their consequences). With regard to the very broad definition of personal data archivists always face the question whether the data they will supply in the title or the description of archival units can cause the direct or indirect identification of an individual i.e. the particular issue of endangering someone's privacy, dignity and other rights. Furthermore, bearing in mind that the Regulation and the Croatian archival act do not impose any limitations regarding the processing of deceased individuals' data, it can be concluded that there are no formal impediments either for archival description or publishing such data. However, the question remains, regardless of the fact it concerns the data of deceased individuals, whether the ethical principle that archivists abstain from overly exposing data should be upheld, particularly if it concerns sensitive data which can influence the violation of dignity of family members of those individuals. The basic principles of the Regulation include the principle of reducing the quantity of data. It entails that personal data must be appropriate, relevant and limited to necessities in relation to purposes for which they are processed. The application of this principle is particularly important in the context of creating and enhancing the trust between the archives and the public. In other words, this approach conveys the message to the public that they can trust the archival service not to unjustifiably or excessively reveal and publish personal data. Within the context of processing data which is important for enhancing the awareness on the totalitarian and undemocratic regimes and their consequences there is a practical and ethical question on how to maintain the neutral position of archivists and archives as institutions in terms of providing objective description, without the endeavour to interpret on the political or ideological level. Concerning the indicated practical and ethical issues, the application of the guidelines created in October 2018 by the European Archives Group as assistance in implementation of the General Data Protection Regulation is recommended. The guidelines are connected with the Principles of Access to Archives by the International Council on Archives from 2012. This demonstrates that even before the General Data Protection Regulation was adopted the archival community paid considerable attention to ethical issues and standards of good professional practice regarding protection, processing and description of personal data in archival records. However, within the context of the new legislation the paper's intention is to encourage further scientific and professional addressing of this topic within the Croatian archival community, including producing a guide regarding all aspects of managing personal data in archival records. Besides, the prevailing view is that there is a need for producing a special manual for the description of archival records which contain personal data and other categories of data with limited access, in which the application of standards and current provisions would be illustrated with appropriate practical examples.
The SANU Memorandum of 1986 is the ultimate manifesto of the Greater Serbian idea; in the economic department, it is manifested in the form of vying for investments into Serbia, of the elimination of the "political & economic domination of Slovenia & Croatia," & of "disencumbering Serbia from contributing to the Federation fund." Its authors put the blame for the alleged lagging of Serbia exclusively on Slovenia & Croatia, & thus consequently make them responsible for all unsound economic policies in the former Yugoslavia. Particularly venomous charges are reserved for the Constitution of 1974, which makes for the independence ("secession") of Slovenia & Croatia, viewed as a precursor of a possible catastrophe. These two republics, they believe, are "morally obliged" to aid the development of the underdeveloped republics, since Serbia has sacrificed most, & the price of that has been its own thwarted development. Two issues are central to Serbian economists: the 1961-1965 five-year plan & the system of financing a faster development of the underdeveloped regions (the Federation Fund). They demand that Serbia should be completely exempted from aiding the underdeveloped &, at the same time, extra measures for a faster development of Serbia proper should be decreed. The impossibility of solving these problems in this dictated manner brought about the economic disintegration of Yugoslavia, followed by the strategy of violence, which ended in the aggression. Nevertheless, the Serbian political elite think that their political & economic standing has been enhanced & thus, in the negotiations about the succession, they flaunt the Memorandum propositions, & continue to live under the illusion that the Greater Serbia is a viable option, both economically & politically. Adapted from the source document.
The author has tried to prove that interethnic relations in democracy cannot be handled solely by means of legal, economic, & institutional means; political culture, ie, civic democratic political culture, can have a significant role. The analysis shows that there is room for the build-up of a transnational democratic citizenry, free from all ascriptive criteria & identities such as religion, ethnicity, etc. It also reveals how classic liberalism neglects various identities (ethnic, national, etc) while communitarian liberalism overlooks the excluding force of various identities. It has also demonstrated that there are several concepts of civic identities (liberal, communitarian, & social/group) & that each of these concepts can exert profound influence on the relationship between citizens & their political community. Finally, the relation between patriotism & interethnic relations in democracy are reviewed. Patriotism, in the circumstances of growing social pluralization, & despite a plethora of political integrations, can play a prominent role in bridging the political & cultural atomizations & conflicts in society. It can undertake this role only if constituted in the civic & not the crude (fixed) ethnic sense -- though the national defines the limits & the meaning of this constitution -- provided it evolves into loyalty to one's homeland & goes hand in hand with the development of democracy & human rights. In short, the purpose of this paper is to provide evidence that it is necessary to expand democratic political culture that might aid in resolving intricate & sensitive relations among various ethnic & cultural communities. Patriotism can assume a decisive role in this. It lays down the limits & legitimacy of each meaningful political discourse & each genuine political subject. Adapted from the source document.
Cilj rada je utvrditi kretanje rashoda lokalnih jedinica u razdoblju 2002.-2012. Rashodi su kategorizirani po ekonomskoj klasifikaciji: rashodi za zaposlene, materijalni rashodi, kamate, subvencije, pomoći, naknade građanima i ostali rashodi. Provođenje deskriptivne analize podataka pokazalo je da su se ukupni rashodi gotovo udvostručili sa prosječnom godišnjom stopom od 6%. Najznačajnija kategorija ukupnih rashoda JLP(R)S su materijalni rashodi s većom stopom rasta u odnosu na istu kategoriju rashoda konsolidirane središnje države. Analizom ukupnih rashoda utvrđuje se da je potrošnja gradova, u koje spada Grad Zagreb, čak četiri puta veća od potrošnje županija i općina. Linearnim regresijskim modelom pokazana je statistički značajna pozitivna korelacija između ukupnih rashoda i prihoda JLP(R)S. Također, statistički značajna korelacija je prisutna između ukupnih rashoda i broja stanovnika 2011. po županijama, ali i između rashoda Kontinentalne i Jadranske Hrvatske u razdoblju 2002.-2012. Jednostavni linearni regresijski model pokazuje pozitivnu linearnu vezu između ukupnih rashoda i BDP-a po stanovniku, te između ukupnih rashoda i indeksa razvijenosti po županijama 2010. godine. Regresijska analiza i analiza podataka daju dobar prikaz kretanja i svojstva veze ukupnih rashoda s različitim varijablama u razdoblju 2002.-2012. što je i bio cilj ovoga rada. ; The purpose of this study is to determine the movement of expenses of local government units in the period from 2002 to 2012. The expenses are categorized according to the economic classification: staff expenses, material expenses, interests, subventions, aids, citizen benefits, etc. Conducting a descriptive analysis of data shows that the total expenses nearly doubled with an average yearly rate of 6%. The most significant category of total expenses of local and territorial (regional) self-government are material expenses with a higher growth rate compared to the same category of expenses of consolidated central government. By analyzing total expenses it was ...
Postojeće procjene utjecaja programa SAPARD i IPARD u Hrvatskoj ne daju informaciju o njihovom učinku na financijske pokazatelje poslovanja korisnika potpora, kako na razini pojedinog korisnika tako i na agregatnoj razini. Postojeće ex post evaluacije se bave procjenom uspješnosti provedbe programa korištenjem indikatora ostvarenja kao što su broj korisnika i isplaćeni iznos potpore po mjerama i ukupno za program. Ovim indikatorima možemo odrediti uspješnost administracije (ministarstava i agencije za plaćanja), no ne i utjecaj na poslovni uspjeh korisnika te ne možemo odrediti širu javnu, odnosno društvenu korist. U ovom radu je istražena povezanost potpora SAPARD-a i IPARD-a s financijskim pokazateljima uspješnosti poduzeća korisnika primjenom usporedne analize pokazatelja prije dobivanja potpore i pokazatelja u razdoblju do pet godina nakon dobivanja potpore. Gledano za sve korisnike zajedno, utvrđeno je da financijski pokazatelji nakon dobivanja potpore nisu značajno različiti od istih pokazatelja prije dobivanja potpore. Provjerom po skupinama korisnika s obzirom na područje djelatnosti i veličinu poduzeća, značajne razlike za pojedine pokazatelje ustanovljene su kod određenih skupina po veličini. Rezultati pokazuju da su u razredu mikro poduzeća prihod i profitabilnost značajno veći u prve dvije do tri godine nakon primanja potpore. Zanimljivo je da su značajne razlike kod velikih poduzeća ustanovljene u petoj godini od dobivanja potpore, pri čemu su prihodi od prodaje značajno veći nego prije dobivanja potpore, dok su profitabilnost, zaposlenost i financijska stabilnost manji. Općenito gledano, rezultati ukazuju na slabu vezu između potpora i promatranih pokazatelja. No, s obzirom na to da je u istraživanju primijenjen naive pristup koji ne omogućuje kauzalno zaključivanje, to je za preciznu ocjenu doprinosa potpora uočenim razlikama potrebno obaviti dodatna istraživanja primjenom protučinjeničnog ili sličnog pristupa. ; The existing evaluations of SAPARD and IPARD in Croatia do not provide information on their impact on financial performance of beneficiaries, both at individual company and at aggregate level. Existing ex-post evaluations are concerned with assessing the implementation success of the programs using performance indicators such as the number of beneficiaries and the amount of support granted per measure and in total. These indicators can be used to determine the success of public administration (ministries and paying agency??) but not to determine the influence on business success of beneficiaries or to determine the broader public or social benefit. This paper explores the relation of SAPARD and IPARD grants with the financial performance indicators of the beneficiary companies, using a comparative analysis of pre-grant indicators and indicators up to 5 years after the grant. Taken all the beneficiaries together, the financial indicators after receiving grants were not significantly different from the same indicators prior to receiving grants. Through comparison by groups of beneficiaries with regard to the business sector and size of the company, significant differences in individual indicators were found for certain groups by size. The results show that in the micro-enterprise class, sales revenues and profitability are significantly higher in the first 2-3 years after receiving support. Interestingly, significant differences are found in large enterprises in the 5th year after receipt of the aid, with sales revenues significantly higher than before receiving the aid, while profitability, employment and financial stability are lower. In general, the results indicate a weak link between grants and observed indicators. However, since a naive approach was applied, which does not allow causal inference, additional investigations are required to assess the contribution of the grants to the differences observed.