Suchergebnisse

Odabrana tema jednako je aktualna koliko i značajna, jer se odnosi na sektor koji je nositelj velikog broja zaposlenih koji spadaju u kategoriju deficitarnih zanimanja. Istraživanje se temelji ne samo na povijesnoj i komparativnoj metodi, nego i na teorijskim metodama kao što su metoda analize i sinteze te induktivna i deduktivna metoda. Temeljni cilj koji se želi postići izradom rada je nastojati objasniti i povezati, kroz upravljački aspekt, na koji način je poslovima osiguranja izvoza Hrvatska banka za obnovu i razvitak (HBOR) doprinijela oporavku hrvatske brodogradnje. Analizom položaja upravljačke ekonomike brodogradnje u sklopu nacionalne ekonomije, otkrivaju se modeli kojima država utječe na oporavak brodogradnje: financijska potpora, restrukturiranje, privatizacija i osiguranje izvoza. Osiguranje izvoza ima velik utjecaj na oporavak domaće brodogradnje uzme li se u obzir prisutnost visokog stupnja rizika u izvozu. Temeljni cilj osiguranja izvoza je povećanje konkurentnosti hrvatskih brodogradilišta u inozemstvu. ; The topic of the paper is of a high importance and interest for Croatia since it covers the sector which provides many jobs in professions with a shortage of workers. Besides historical and comparative methods, theoretical methods such as analysis, synthesis, induction and deduction were also used in this research. The main objective was to describe and explain the way the Export Credit Insurance division of Croatian Bank for Reconstruction and Development (HBOR) has contributed to the Croatian shipbuilding industry's recovery through managerial aspect. Analysis of the shipbuilding managerial economics in the scope of national economy reveals different models of government influence on recovery of the industry: financial support, restructuring, privatization, and export credit insurance. Considering a high degree of risk present in export, export credit insurance has a major impact on the domestic shipbuilding recovery. The main goal of export credit insurance is to increase the competitiveness of Croatian shipyards abroad.

The author retraces the steps that brought Pazanin to the practical philosophy which he went on to constantly advocate and elaborate. He got the key stimulus from Hannah Arendt and her work Vita activa. The latter is based on an analysis of three forms of life -- theoretical, practical and poietic. Pazanin establishes very studiously a connection between activity (practice) and political life, and he shows that neither scientific-technical insights nor pure philosophical speculation can be substitutes for practice. In the author's judgement, credit belongs to Pazanin for pointing out the distinctiveness of practical political activity. On the other hand, he deems that it is not enough to be satisfied with mere rehabilitation of Aristotle. Instead, in view of the situation in the modem world, it is also necessary to construct the concept of the political. Pazanin did not perceive this endeavour, in the strict sense, as part of his task. Adapted from the source document.

Kvalitetna komunikacija eksternih revizora s upravljačkim strukturama od iznimne je važnosti za učinkovito poslovanje kreditnih institucija. Stoga se nameće pitanje može li se oblikovanjem modela odnosa eksternih revizora i upravljačkih struktura kreditne institucije unaprijediti rad eksterne revizije, s jedne strane te upravljačkih struktura kreditne institucije, s druge strane. Doprinos ovog istraživanja su: analiza kvalitete komuniciranja eksternih revizora s upravljačkim strukturama kreditne institucije i utjecaj kvalitete tih odnosa na učinkovitost eksterne revizije i upravljačkih struktura; analiza kvalitete komuniciranja eksternih revizora s revizijskim odborom kreditne institucije i utjecaj kvalitete tih odnosa na učinkovitost eksterne revizije i upravljačkih struktura, posebice nadzornog odbora; identifi ciranje je li neučinkovitost eksterne revizije povezana s otvaranjem stečajeva nad kreditnim institucijama i utvrđivanje pridonosi li predloženi model odnosa eksternih revizora i upravljačkih struktura kreditne institucije boljem radu eksterne revizije kao i boljem radu upravljačkih struktura kreditne institucije. U istraživanju, provedenom u Republici Hrvatskoj, sudjelovali su eksterni revizori koji obavljaju ili su obavljali reviziju godišnjih fi nancijskih izvještaja kreditnih institucija, članovi uprave i nadzornih odbora kreditnih institucija te stečajni upravitelji i stručno osoblje kreditnih institucija u stečaju. Rezultati empirijskog istraživanja potvrđuju kako testirani komunikacijski model pridonosi učinkovitijem radu eksterne revizije i upravljačkih struktura kreditne institucije. ; Quality communication of external auditors with governance structures is of paramount importance for the efficient operation of credit institutions. Therefore, the question arises as to whether the formation of a model for the relationship of external auditors and the governance structures of a credit institution can enhance the work of an external audit, on the one hand, and the governance structures of a credit institution, on the other. The contribution of this research is: an analysis of the quality of external auditors' communication with the credit institution's governance structures and the impact of the quality of these relationships on the effectiveness of external audit and governance structures; an analysis of the quality of external auditors' communication with the credit institution's audit committee and the impact of the quality of those relationships on the effectiveness of the external audit and governance structures, in particular the supervisory board; identifying whether external audit inefficiencies are related to the opening of bankruptcies of credit institutions and determining whether the proposed model of relations between the external auditors and the credit institution's governance structures contributes to the better work of the external audit and to the better functioning of the credit institution's governance structures. The survey, conducted in the Republic of Croatia, involved external auditors that are or were auditing the annual financial statements of credit institutions, members of the management and supervisory boards of credit institutions, and insolvency office holders and professional staff of credit institutions in bankruptcy. The results of the empirical study confirm that the tested communication model contributes to a more efficient operation of the credit institution's external audit and governance structures.

Svrha ovog diplomskog rada odnosno cjelokupnog istraživanja uloge interne revizije u kreditnim institucijama, jest uvidjeti važnost i odnos između zaposlenika i internih revizora u cjelokupnom procesu revidiranja. Istraživanje je potkrijepljeno anketnim upitnikom koji su poslani OTP banci, a koje je u konačnici administracija proslijedila relevantnim osobama u banci. Na temelju dobivenih rezultata može se zaključiti kako je uzorak malen. Sukladno provedenom istraživanju može se zaključiti kako još uvijek postoji nedovoljna komunikacija između zaposlenih i interne revizije u cjelini. No, usprkos na nedostatke istraživanje je pokazalo da ispitanici smatraju kako je interna revizije protekle godine donijela najveći doprinos u uspostavljanju poštivanja politika i procedura organizacije. Isto tako, istraživanje je pokazalo da se može utvrditi postojanje pozitivne, umjerene i statistički značajne povezanosti između percepcije fokusa i intenziteta rada funkcije interne revizije sa ukupnim doprinosom interne revizije u banci tijekom protekle godine. Utvrđena je i visoka razina doprinosa interne revizije procjenama procedure interne kontrole i utvrđenim nedostatcima, doprinosa interne revizije uspostavljanju poštivanja politika i procedura organizacije, doprinosa interne revizije procjeni rizika za organizaciju, slijedom čega je utvrđena visoka razina doprinosa interne revizije u banci tijekom protekle godine ; The purpose of this study, or rather the overall study of the role of internal audit in credit institutions, is to understand the importance and relationship between employees and internal auditors in the overall audit process. The survey was supported by a questionnaire sent to OTP Bank, which was eventually forwarded by the administration to the relevant persons at the bank. Based on the results obtained, it can be concluded that the sample is small. According to the research, it can be concluded that there is still insufficient communication between employees and internal audit as a whole. But despite the ...

Svrha ovog diplomskog rada odnosno cjelokupnog istraživanja uloge interne revizije u kreditnim institucijama, jest uvidjeti važnost i odnos između zaposlenika i internih revizora u cjelokupnom procesu revidiranja. Istraživanje je potkrijepljeno anketnim upitnikom koji su poslani OTP banci, a koje je u konačnici administracija proslijedila relevantnim osobama u banci. Na temelju dobivenih rezultata može se zaključiti kako je uzorak malen. Sukladno provedenom istraživanju može se zaključiti kako još uvijek postoji nedovoljna komunikacija između zaposlenih i interne revizije u cjelini. No, usprkos na nedostatke istraživanje je pokazalo da ispitanici smatraju kako je interna revizije protekle godine donijela najveći doprinos u uspostavljanju poštivanja politika i procedura organizacije. Isto tako, istraživanje je pokazalo da se može utvrditi postojanje pozitivne, umjerene i statistički značajne povezanosti između percepcije fokusa i intenziteta rada funkcije interne revizije sa ukupnim doprinosom interne revizije u banci tijekom protekle godine. Utvrđena je i visoka razina doprinosa interne revizije procjenama procedure interne kontrole i utvrđenim nedostatcima, doprinosa interne revizije uspostavljanju poštivanja politika i procedura organizacije, doprinosa interne revizije procjeni rizika za organizaciju, slijedom čega je utvrđena visoka razina doprinosa interne revizije u banci tijekom protekle godine ; The purpose of this study, or rather the overall study of the role of internal audit in credit institutions, is to understand the importance and relationship between employees and internal auditors in the overall audit process. The survey was supported by a questionnaire sent to OTP Bank, which was eventually forwarded by the administration to the relevant persons at the bank. Based on the results obtained, it can be concluded that the sample is small. According to the research, it can be concluded that there is still insufficient communication between employees and internal audit as a whole. But despite the ...

The first part of the article is a review of contemporary comparative politics research in Qennany. The conclusion of the first part is that serious attempts to-overcome the structural weaknesses of this political science sub discipline are made only from the 1990's on. The biggest credit for it goes to the research on political & social transformation that has also contributed substantially to the development of regional comparative studies. In the second part, the author shows both the structural weaknesses & the new positive developments by reviewing five recently published comparative studies. The most important among the weaknesses is the "lockedness" into the traditional framework of studying systems of government, as well as a lack of methodological consciousness, theoretical eclecticism, strong descriptive normativism & a bias in the selection of study cases. References. Adapted from the source document.

The author deals with the issue of the relationship between liberalism & multiculturalism & points out certain tensions stemming from the debate between liberals & multiculturalists. The paper mentions the theoretical interventions of political philosophers such as Charles Taylor (multiculturalist), John Gray (postmodern liberal conservative) & Brian Barry (liberal universalist). By looking into Barry's attack on Taylor & Gray, the author tries to show Barry's mistake in accusing those two of relativism derived from incommensurability, but also gives him credit for unerringly recognizing the weaknesses of the relativist criticism of liberalism. According to the author, many theoreticians participating in the academic dispute between the liberals & the multiculturalists assume that the real targets are the liberal egalitarians (Rawls & his disciples). This has created a dramatically erroneous impression that the USA are liberal in an egalitarian way. Thus, while the leftist critics of egalitarian liberalism were finding fault with the abominable universalist theory, the antiliberals (& the antimulticulturalists) have gained prominence. 7 References. Adapted from the source document.

Uspostava nadnacionalnih autoriteta regulacije banaka izravno je pridonijela boljem razumijevanju ponašanja i utjecaja bankovnog sektora na ekonomske tokove u cjelini. Institucionalna povezanost nacionalnih regulatornih tijela u kontekstu globalizacijskih odnosa pridonosi željenoj standardizaciji podataka koji su temelj za svaku validnu ekonomsku analizu. Napose, tržišna disciplina kao uporište suvremene regulacije reducira prostor neprozirnosti bankovne tvrtke, dok s druge strane dostupnost relevantnih baza podataka širi horizonte modelskog pristupa analize bankovnog sektora. Dominacija istog sektora kao izvora eksternog financiranja na zajedničkom europskom tržištu ishodište je traženja rješenja izlaska iz stagnacijskih pritisaka na gospodarska kretanja. Dinamičnost kauzalnih ekonomskih odnosa nameće potrebu sve veće pouzdanosti u izvore podataka, stoga reprezentativnost uzorka ne samo da usmjerava pojedino istraživanje već i determinira spoznajni proces. Analiza javno dostupnih podataka bankovnih tvrtki suvremenim ekonometrijskim alatima svakako je velik iskorak u pokušaju uspostave jasnog i transparentnog metodološkog okvira monitoringa reaktivnog djelovanja bankarskog sektora na nužnu promjenu regulatornih uvjeta u funkciji postkriznog pokretanja kreditnog ciklusa. Model empirijske analize usklađivanja bankarskog sektora s novim kapitalnim zahtjevima ovim će se radom testirati na uzorku od 35 bankovnih grupacija koje posluju na području EU-a za razdoblje od 2000. do 2016. godine, odabranih po veličini aktive. Analizom panel modela izvršen je odabir dinamičkog panela generaliziranom metodom momenata (engl. Generalized Method of Moments – GMM) jednim korakom. Rezultati istraživanja dali su dokaze da najava povećanja regulatornog kapitala utječe na rast ukupnih bankovnih aktiva odnosno dolazi do značajnog porasta udjela bezrizičnih aktiva u imovini banaka, dok s druge strane dolazi do kreditne kontrakcije koja olakšava zadovoljenje regulatornih zahtjeva. Konačno, upravljačke strukture preko neto kamatne marže kao instrumenta kreditno-depozitne politike, realociraju vlastita i tuđa sredstva u funkciji očuvanja likvidnosti i solventnosti banke u cjelini. ; The establishment of supranational banks regulatory authorities has directly contributed to a better understanding of the behaviour and impact of the banking sector on economic flows comprehensively. Institutional linkage of national regulatory bodies in the context of globalization relations contributes to the desired standardization of data, which are the basis for every valid economic analysis. The market discipline as the backbone of modern regulation reduces especially the banking firm opacity area, while on the other hand the availability of relevant databases expands the horizons of the model approach to banking sector analysis. The dominance of the same sector as a source of external financing on a common European market is the starting point in seeking solutions of emersion from stagnant pressures on economic trends. The dynamism of causative economic relationships imposes the need for ever greater reliability in data sources, hence the representativeness of the sample not only directs an individual research but also determines the cognitive process itself. The analysis of publicly available banking firm data using modern econometric tools is certainly a significant step forward in the attempt to establish a clear and transparent methodological framework for monitoring the reactive activity of the banking sector to the necessary change of regulatory terms in the function of post-crisis launch of the credit cycle. The empirical analysis of the banking sector alignment with new capital requirements will be tested in this paper on a sample of 35 banking groups operating in the EU area for the period from 2000 to 2016, selected by size of assets. The selection of the dynamic panel was performed through panel modelling analysis using Generalized Method of Moments (GMM). The research results have provided evidence that the announcement of the increase in regulatory capital affects the growth of total banking assets, namely there is a significant increase in the share of non-risky assets in bank assets, while on the other hand there is a credit contraction that facilitates the regulatory requirements compliance. Finally, the management structures over the net interest margin as a credit and deposit policy instrument reallocate their own and other resources in the function of preserving the liquidity and solvency of the bank in general.

Razina ekonomske slobode svake se godine mjeri putem jedinstvene svjetske metodologije. Na taj je način kanadski Fraser Institute razvio sustavni pristup javnim politikama koje utječu na opseg javne potrošnje i državne imovine, visinu glavnih poreza, inflaciju, slobodnu trgovinu, na regulaciju poslovanja, tržišta rada i kredita te ostala mjerena područja. Takav policy okvir može biti koristan za dizajniranje strukturnih prilagodbi kojima se poduzetnike može osloboditi od prekomjernog utjecaja i troška države. Također, smanjivanjem i ograničavanjem uloge države ekonomske slobode doprinose poboljšanju institucionalnog okvira za slobodno tržište. U konačnici, ekonomske slobode usko su vezane uz geopolitiku. ; The level of economic freedom is measured each year through a unique world methodology. This way, Canadian Fraser Institute has developed a systematic approach to public policies which affect the scope of public expenditure and state assets, level of major taxes, inflation, free trade, business regulation, labor and credit market and other measured areas. Such policy framework can be useful for designing structural adjustments by which enterprises could be freed from excessive involvement and cost of government. Moreover, by reducing and limiting the role of government economic freedom contributes the institutional framework for free market. Finally, economic freedom is closely related to geopolitics.

The text begins with Richard Rorty's assessment that Kuhn's Structure of Scientific Revolutions, along with Rawls's A Theory of Justice, is the most important philosophical book written in the English language in the twentieth century. The author endorses this assessment, for it is impossible to think of a work in the fields of philosophy or scientific history which had such a dramatic agitating & inspiring impact on the public for which it was originally not intended. Namely, although Kuhn addressed in his work primarily philosophers & scientists engaged with natural sciences, the work was a source of major & fruitful discussion which involved, or could not be overseen by, anthropologists, sociologists, culturologists, political scientists, philosophers of morality, linguists, legal experts & many others. The author puts forward some of Kuhn's epistemological ideas which were creatively elaborated, reworked & recontextualized by non-epistemologists. The text is divided in two parts. In the first part, the author briefly sketches Kuhn's key concepts expounded in Structure... (paradigm, normal science, revolution). In the second part, he sets forth Richard Bernstein's interpretation of Kuhn's epistemology. The author opts for this interpretation because Bernstein, in his judgment, demonstrated better than any other philosopher that precisely the concept of incommensurability is to be given credit for Kuhn's enormous influence even beyond the boundaries of philosophy & scientific history. Together with Bernstein, the author concludes that incommensurability becomes a first-rate category of political thought due to the fact that it stresses in a conceptually adequate & analytically rigorous fashion the phenomenon of mutual understanding which overrides the imperative of choosing some unique superior scientific theory. Adapted from the source document.

The paper is analysing the influence of international institutions on social policy creation in Bosnia and Herzegovina since the beginning of the economic crisis in 2008. The first section gives an overview of the relevant literature, followed by a presentation of socio – economic factors that led to international credit agreement, reform agenda and actual implementation of social protection reforms. Through the analysis of proclaimed social protection objectives and their implementation by local institutions in the Federation of Bosnia and Herzegovina, an assessment of the achieved results is done in the light of realised savings and better targeting of social transfers. The paper sheds some light on inconsistent policy of both international institutions and government actors in Bosnia and Herzegovina. Hence, despite the proclaimed reform objectives, the system of social protection based on status rights which is fiscally unsustainable, and poorly targeted towards the poor still remains largely unchanged. ; Rad se bavi analizom utjecaja međunarodnih institucija na socijalnu politiku u Bosni i Hercegovini od početka ekonomske krize 2008. godine. U prvom se dijelu rada daje pregled relevantne literature, zatim se prezentiraju socio-ekonomski čimbenici koji su doveli do sklapanja međunarodnog kreditnog aranžmana, reformski ciljevi i način implementacije reformi sustava socijalne zaštite. Kroz analizu proklamiranih ciljeva reforme socijalne zaštite te njihovu implementaciju od strane lokalnih institucija u Federaciji Bosne i Hercegovine analiziraju se stvarni učinci s aspekta ostvarenih ušteda i bolje ciljanosti socijalnih transfera. Rad ukazuje na nedosljednost politike kako međunarodnih institucija u Bosni i Hercegovini tako i vladinih aktera. Unatoč proklamiranim ciljevima reforme, sustav socijalne zaštite temeljen na statusnim pravima fiskalno je neodrživ te loše ciljan prema siromašnima, ali i dalje ostaje nepromijenjen.

Rad smjera pokazati značaj i relevantnost poststrukturalnog pogleda na ekonomiju kako trasiranjem sada već općih konceptualnih mjesta tog pristupa tako i prakticiranjem te teorijske pozicije u konkretnoj analizi zaduženosti financijskog sustava. Kratkotrajna i lokalizirana, ali značajna tradicija poststrukturalnog problematiziranja kategorije ekonomije ovdje se prezentira preko tri ključne discipline – governmentality studies, ekonomske sociologije i međunarodne političke ekonomije. Nakon opisa dometa i ograničenja tih disciplina ulazimo u drugi dio rada gdje analiziramo aparaturu standardifikacije i validacije kreditnog rizika kod banaka, točnije Basel kapitalne uvjete i prakse sekuritizacije. Pružanjem genealogije tih tehnika interpretiramo domenu financija kao diskurzivni prostor (re)artikuliran preko skupa normaliziranih mehanizama i praksi koji zajednički tvore racionalnost vladanja. Na taj način ukazujemo na važnost performativnih, simboličkih, relacijskih, decentriranih i kontingentnih momenata u kritičkom poimanju (financijske) ekonomije, odnosno pokazujemo da kritika ekonomije ne mora nužno biti organizirana i provedena kroz matricu kapital – klasa – ideologija. ; This paper aims to demonstrate the significance and relevance of the poststructural gaze towards the economy by both tracing the conceptual commonplaces of this approach as well as practicing this theoretical position in the concrete analysis of indebtedness of the financial system. A brief and localized, but nonetheless significant tradition of the poststructural problematizing of the category of economy is here presented through three key disciplines: governmentality studies, economic sociology and international political economy. After portraying the contributions and limitations of those disciplines, the second part of the paper analyzes the apparatus of standardification and validification of credit risk within banks, namely the Basel Capital Accord and practices of securitisation. By offering a genealogy of those techniques, we interpret finance as a discursive space (re)articulated through an aggregate of normalized mechanisms and practices which collectively form a rationality of governance. In this way, we point out the importance of performative, symbolic, relational, decentered and contingent moments in the critical conception of (financial) economy, as well as show that the critique of economy does not necessarily have to be organized and conducted through the capital – class – ideology matrix.