Suchergebnisse

Tekst analizira značenje i razumijevanje pojma governance te njegov prijevod na hrvatski jezik. Vlade, izvršne vlasti, vladajući (governing) pristupom odozgo, izdavanjem naloga i kontroliranjem, odnosno upravljanjem, ne mogu se učinkovito i djelotvorno nositi s problemima i izazovima. Kako bi odgovorile na takve izazove, vlade prihvaćaju vladanje odozdo, po horizontalnom načelu suradnje s ostalim dionicima, pa su onda u prilici mobilizirati raspoložive resurse, izgraditi povjerenje i novu mrežu suradnje te razviti koncept vladavine (governance). Koncept dobre vladavine u Europskoj uniji je alat kojim se jačaju procesi konvergencije. Istraživanja o vladavini u Hrvatskoj su rijetka, a radovi o toj temi uglavnom analiziraju vladavinu, dobru vladavinu i višerazinsku vladavinu kao novu upravnu doktrinu. Imajući u vidu značenje pojma governance u engleskom jeziku te njegovo značenje u odnosu na druge pojmove, drži se da ga na hrvatski jezik treba prevoditi kao vladavina. Analizira se i značenje pojmova: affordability, social entrepreneurship, eligibility i resilience te se predlaže prevođenje na hrvatski jezik. ; The paper analyses the meaning and understanding of the term governance and its translation into Croatian. Governments, executive authorities, governing in a top-down approach, issuing orders, and controlling, administering, cannot effectively and efficiently deal with the problems and challenges. To meet such challenges, governments accept bottom-up governance, based on the horizontal principle of cooperation with other stakeholders, which enables them to mobilize available resources, build the trust and a new network of cooperation, and develop the concept of governance. The concept of good governance in the European Union is a tool that strengthens convergence processes. Research on the implementation of the concept of governance in Croatia is rare, and papers mainly analyse governance, good governance, and multilevel governance as a new administrative doctrine. Having in mind the meaning of the term governance in English, and its meaning in relation to other terms, it is held that it should be translated into Croatian as vladavina, not as upravljanje. In addition, the meaning of the terms: affordability, social entrepreneurship, eligibility, and resilience are analysed and the terms for their translation into Croatian are proposed.

5.3 Corporate-style management5.4 Success on targeted preventative output; 5.5 Improved outcome; 6. Continental case: Amsterdam; 6.1 Specialised policy; 6.2 Intense and exclusive structures; 6.3 Games of management; 6.4 High risk targeted output; 6.5 Varying outcomes; 7. Comparative analysis of empirical findings; 7.1 Variation in governance arrangements; 7.2 Variation in the quality of outputs and outcomes; 7.3 Testing three hypotheses; 8. Conclusion and discussion; 8.1 Answer to the central question; 8.2 Theoretical implications; 8.3 Practical implications.

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.