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.

Resenha da obra LEONG, Susan; LEE, Terence. Global internet governance: influences from Malaysia and Singapore. Singapore: Palgrave Macmillan, 2021.

Pojam "centralizacije" počeo se koristiti u Francuskoj krajem 18. stoljeća kada je nakon revolucije stvorena nova struktura vlade. Pojam "decentralizacije" u upotrebu je ušao početkom 19. stoljeća. Ideje slobode i decentralizacije provodili su tijekom 19. i 20. stoljeća protudrţavni politički aktivisti koji su sebe nazivali "anarhistima", "libertarijancima", pa čak i decentralistima. Tocqueville, jedan od zagovornika decentralizacije je istaknuo da decentralizacija ima ne samo administrativnu vrijednost već i graĎansku dimenziju, jer povećava mogućnosti za graĎane da se zainteresiraju za javne poslove. I od akumulacije tih lokalnih, aktivnih, pronicljivih sloboda, raĎa se najučinkovitija protuteţa središnjoj vladi, čak i ako bi bila podrţavana od neosobne, kolektivne volje. Veliki broj zemalja u razvoju i tranzicijskih zemalja započeo je neki oblik programa decentralizacije. Taj je trend povezan sa sve većim zanimanjem za ulogu civilnog društva i privatnog sektora kao partnera vladama u traţenju novih načina pruţanja usluga. Decentralizacija upravljanja i jačanje kapaciteta lokalne uprave dijelom je i funkcija širih društvenih trendova, što uključuje, na primjer, općenito rastuće nepovjerenje u vladu, propast nekih od najcentraliziranijih reţima na svijetu (npr. Sovjetskog Saveza) i novonastale separatističke zahtjeve koji se rutinski pojavljuju u pojedinim dijelovima svijeta. Pokret prema lokalnoj odgovornosti i većoj kontroli nad nečijom sudbinom nije, meĎutim, rezultat samo negativnog stava prema središnjoj vladi. Umjesto toga, ovaj razvoj dogaĎaja uglavnom je potaknut snaţnom ţeljom za većim sudjelovanjem graĎana i organizacije privatnog sektora u funkciji upravljanja. ; The term "centralization" began to be used in France in the late 18th century when, after the revolution, a new government structure was created. The term "decentralization" came into use in the early 19th century. The ideas of freedom and decentralization were implemented during the 19th and 20th centuries by anti-state political activists who called themselves "anarchists," "libertarians," and even decentralizers. Tocqueville, one of the proponents of decentralization, pointed out that decentralization has not only an administrative value but also a civic dimension, as it increases opportunities for citizens to take interest in public affairs. And from the accumulation of these local, active, insightful freedoms, the most effective counterbalance to central government is born, even if it were supported by an impersonal, collective will. A large number of developing and transition countries have embarked on some form of decentralization program. This trend is linked to the growing interest in the role of civil society and the private sector as partners to governments in seeking new ways of providing services. Decentralization of governance and strengthening the capacity of local government is partly a function of broader social trends, which include, for example, growing distrust of government, the collapse of some of the world's most centralized regimes (eg the Soviet Union) and emerging separatist demands that routinely emerge in some parts of the world. The movement towards local responsibility and greater control over one's destiny is not, however, the result of only a negative attitude towards the central government. Instead, this development is largely driven by a strong desire for greater citizen participation and private sector organization in the governance function.

Pojam "centralizacije" počeo se koristiti u Francuskoj krajem 18. stoljeća kada je nakon revolucije stvorena nova struktura vlade. Pojam "decentralizacije" u upotrebu je ušao početkom 19. stoljeća. Ideje slobode i decentralizacije provodili su tijekom 19. i 20. stoljeća protudrţavni politički aktivisti koji su sebe nazivali "anarhistima", "libertarijancima", pa čak i decentralistima. Tocqueville, jedan od zagovornika decentralizacije je istaknuo da decentralizacija ima ne samo administrativnu vrijednost već i graĎansku dimenziju, jer povećava mogućnosti za graĎane da se zainteresiraju za javne poslove. I od akumulacije tih lokalnih, aktivnih, pronicljivih sloboda, raĎa se najučinkovitija protuteţa središnjoj vladi, čak i ako bi bila podrţavana od neosobne, kolektivne volje. Veliki broj zemalja u razvoju i tranzicijskih zemalja započeo je neki oblik programa decentralizacije. Taj je trend povezan sa sve većim zanimanjem za ulogu civilnog društva i privatnog sektora kao partnera vladama u traţenju novih načina pruţanja usluga. Decentralizacija upravljanja i jačanje kapaciteta lokalne uprave dijelom je i funkcija širih društvenih trendova, što uključuje, na primjer, općenito rastuće nepovjerenje u vladu, propast nekih od najcentraliziranijih reţima na svijetu (npr. Sovjetskog Saveza) i novonastale separatističke zahtjeve koji se rutinski pojavljuju u pojedinim dijelovima svijeta. Pokret prema lokalnoj odgovornosti i većoj kontroli nad nečijom sudbinom nije, meĎutim, rezultat samo negativnog stava prema središnjoj vladi. Umjesto toga, ovaj razvoj dogaĎaja uglavnom je potaknut snaţnom ţeljom za većim sudjelovanjem graĎana i organizacije privatnog sektora u funkciji upravljanja. ; The term "centralization" began to be used in France in the late 18th century when, after the revolution, a new government structure was created. The term "decentralization" came into use in the early 19th century. The ideas of freedom and decentralization were implemented during the 19th and 20th centuries by anti-state political activists ...

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.

Pitanje prave mjere decentralizacije unutar Grada Zagreba analizira se u širem okviru. Ističe se decentralizacija kao jedan od temeljnih reformskih procesa u suvremenim političko-upravljačkim sustavima europskih zemalja. No, decentralizacija nije jedini proces koji utječe na formiranje dobrih standarda upravljanja gradovima: nužno je uzeti u obzir i doktrinu dobrog upravljanja, koju podupire Europska unija, niz drugih međunarodnih organizacija, ali i sve veći broj zemalja. U ostvarenju standarda dobrog gradskog upravljanja razmatra se uloga mjesne samouprave u Hrvatskoj, a napose u velikim gradovima i Gradu Zagrebu. Upozorava se da osnivanje preko dvije stotine mjesnih odbora kao zasebnih pravnih osoba vodi prema fragmentaciji Grada Zagreba i bitno otežava ili čak i onemogućuje integrirano gradsko upravljanje i smisleno rješavanje urbanih i upravljačkih problema. ; The issue of adequate decentralisation within the City of Zagreb is analysed in the broader frame. Decentralisation is one of the main reform processes of the current governance system in European countries. However, decentralisation is not the only process that influences the standards of good urban governance. Good governance doctrine, supported and implemented in the European Union, many other international organisations, and increasing number of countries world-wide, should be taken into consideration as well. The role of territorial selfgovernment below municipal level in implementation of good urban governance standards in Croatia, especially within large cities and the City of Zagreb, is discussed. It should be emphasised that establishing more than two hundred of territorial committees as separate and full legal entities can cause managerial fragmentation in the City of Zagreb and hinder or even impede integral urban management and sound solving of numerous urban and managerial problems.

O serviço prestado pela auditoria independente é fundamental para uma maior transparência e confiabilidade dos relatórios financeiros das empresas de capital aberto. As possíveis ameaças à independência e qualidade das suas análises, os custos dos serviços e a relação com os mecanismos de governança corporativa são temas explorados internacionalmente. Esta pesquisa investiga o tema no ambiente brasileiro, possível a partir da Instrução CVM 480, que tornou obrigatória a divulgação dos valores dos serviços de auditoria e serviços extras contratados junto às empresas de auditoria independente. Com o objetivo de analisar a relação entre governança corporativa, custos de auditoria e de serviços extra-auditoria, foram analisadas as informações disponibilizadas por 131 empresas no primeiro semestre de 2010. As proxies de governança utilizadas foram: desvio de direitos dos cinco maiores acionistas, participação em segmentos diferenciados de governança da Bolsa de Mercadoria e Futuros & Bolsa de Valores de São Paulo (BM&FBovespa), existência de comitê de auditoria e de departamento de auditoria interna. Os resultados apontam para uma relação negativa entre governança e custos de auditoria, sugerindo que, no mercado brasileiro, predomina o efeito risco. Ou seja, melhores práticas de governança reduzem os riscos (judiciais e de perda da reputação) da auditoria externa permitindo a cobrança de valores menores. A literatura internacional não é unânime quanto ao sinal, embora a maioria dos estudos apresente uma relação positiva, a favor do efeito demanda. De acordo com este efeito, melhor governança implica em maiores exigências junto ao serviço da auditoria acarretando elevação dos valores cobrados. A relação encontrada também é negativa entre os valores dos serviços extras e as boas práticas de governança. Apesar de as pesquisas não comprovarem a influência destes custos sobre a perda da independência da auditoria externa, a limitação desta prática é uma tendência entre legisladores e reguladores. ; The service provided by an independent audit is essential to the greater transparency and reliability of the financial reporting of public companies. The topics explored in the international literature include possible threats to the auditors' independence and the quality of their analysis, the cost of their services and their relationship with corporate governance mechanisms. The present study investigates this topic in the Brazilian context. This has become possible following CVM Instruction No. 480, which obligates the disclosure of the costs of audit and non-audit services contracted to independent audit firms. The information provided by 131 companies in the first half of 2010 was analyzed to determine the relationship between corporate governance and audit and non-audit service costs. The proxies for governance that were used are given as follows: the five largest shareholders rights mismatch, the participation in premium listing segments of the Brazilian Securities, Commodities, and Futures Exchange (Bolsa de Mercadoria e Futuros e Bolsa de Valores de São Paulo - BM&FBovespa), the existence of an audit committee and an internal audit department. The results point to a negative relationship between governance and audit costs, which suggests that the risk effect is predominant in the Brazilian market; that is, better governance practices reduce external audit's risks (legal and loss of reputation), thereby allowing them to charge less. Most studies in the international literature show a positive relationship in favor of the demand effect, but this is not consensual. According to this effect, better governance implies greater demands on the audit service, resulting in an increase in the fees charged. The relationship between non-audit service costs and good governance practices is also negative. Although studies have not shown that these costs can contribute to the loss of independence of the external audit, legislators and regulators tend to limit this practice

Analizira se koncept dobre vladavine, počevši od razloga koji su doveli do njegova razvoja, temeljnih značajki i mogućnosti utjecaja na reformske pristupe kojima je cilj dosezanje kvalitetne suvremene vladavine. Najprije se analiziraju različita shvaćanja i razvojne karakteristike koncepta vladavine, zaključno sa suvremenom konceptualizacijom koja se u radu povezuje s učincima menadžerskih reformi javne uprave i procesom globalizacije, a koja stremi iznalaženju modela koji bi omogućio šire uključivanje građana i civilnog društva te istodobno djelotvornost u radu javne uprave kao preduvjet ekonomskog i društvenog razvoja. U tu se svrhu posebno analiziraju načela dobre vladavine iznesena u "Bijeloj knjizi europske vladavine" uz početnu pretpostavku da su ona prisutna u očekivanjima ispunjenja političkih, ekonomskih i institucionalnih, tzv. kopenhaških kriterija za pridruživanje Europskoj uniji. U radu se jačanje upravnih kapaciteta, utvrđivanje načela uz pomoć kojih se može ocijeniti kvaliteta suvremene vladavine i šire uključivanje civilnog društva identificiraju kao temeljna obilježja različitih pristupa dobroj vladavini. ; The concept of good governance is analyzed with particular emphasis on reasons that contributed to its development, main characteristics and possible impact on reform approaches which aim at achieving quality of contemporary governance. Different conceptions and developmental characteristics of governance are firstly examined, concluding with contemporary conceptualization that tends to widely engage citizens and civil society in the decision-making process, and at the same time accomplish greater effectiveness of public services as a precondition to economic and social development. According to findings presented in this article, this modern approach to the study of governance is in close connection with the effects of managerial reforms and the globalization process. Good governance principles introduced in the European Commission's document "European Governance – A White Paper" are especially focused on. The research's starting assumption was that those principles derive from the so-called Copenhagen criteria, or political, economic and institutional conditions for membership in the European Union. The article identifies three main characteristics of different approaches to the concept of good governance: strengthening of administrative capacities, determination of principles which should contribute to the quality of contemporary governance assessment, and wider engagement of and consultation with the civil society.

U radu se razmatra odnos javnih politika i modernog koncepta upravljanja (governance). Izraz upravljanje u osnovi označuje nov oblik veze politike, uprave i društva, koji se više ne zasniva na isključivoj dominaciji sfere politike u odnosu prema upravi i horizontalnoj sferi društva. Različiti pristupi javnim politikama na različit način postavljaju problem tih triju sfera, no neovisno o načinima postizanja koherentnosti između njih, sve ih karakterizira nadomješćivanje tradicionalnog pristupa ostvarivanja kolektivnih ciljeva zasnovanog na načelu »zapovijedaj i nadziraj« načelom pregovaranja različitih sektora i razina. ; The author discusses the relations between public policies and the modern concept of governance. It is emphasised that the term governance actually designates a new form of relations between politics, public administration, and society, which are not based on the exclusive dominance of politics over public administration and the horizontal sphere of society any more. Different approaches to public policies put the issue of these three spheres into different perspectives. Notwithstanding the manners of achieving coherence between them, they are all characterised by supplementing the traditional approach of obtaining collective objectives, based on the »order and supervise« principle, with the principle of negotiating between different sectors and levels.

Water governance is a major challenge in the Mediterranean context. Any action to drive water governance towards sustainability needs to be grounded in a holistic understanding of such challenges. Therefore, a first step towards the improvement of water governance is a grounded understanding of what is at stake, who are the actors involved, and how they interact. To achieve this level of understanding, we propose the use of the social–ecological Systems (SES) framework. This framework was developed to grasp the complexity of issues related to the sustainable use of public goods such as water. This study looks at water governance in the farming sector of three municipalities in the Alentejo and Algarve, in the south of Portugal. Data were collected using a literature review and 22 semi-structured interviews with territorial actors (i.e., public administration, non-governmental associations, private sector, decision-makers, and farmers). By using the SES framework, we provide an integrated characterization of water governance in the case study and identify the implicated factors. Between these factors, and focusing on the overlap between literature and actors' perspectives, are (1) the lack of integrated and supported strategies for development, and (2) lack of communication between the actors that need to congregate efforts towards sustainable use of water resources. The study found few examples of collective efforts and long-lasting networks of collaboration, especially between science and practice. We conclude by arguing that place-based tailored policies are needed. Such policies should promote communication and collective actions between researchers, local organizations, public administration, and farmers.