Croatian Perspective Research Articles

The Effect Of Contingency Factors on Management Control Systems: A Study of Manufacturing Companies in Croatia

Using the contingency approach as a theoretical framework, the goal of this article is to investigate various contingency factors that explain design of management control systems (MCS) from a Croatian perspective. It is necessary to conduct empirical research of MCS in Croatia to identify the structure of MCS, since such research has not been carried out and it is unknown degree of development of MCS as well as influential variables. Data were collected from 47 manufacturing companies in Croatia using a post questionnaire. The data demonstrates that type of MCS utilized by companies is associated with the business strategy, company size and type but not with the external environment.

Suppressing the Secondary Victimisation of Sexually Abused Children: A Croatian Perspective

Sexual crimes against children have been considered as one of the heaviest crimes in general. Once the crime is discovered, there is a strong need not to acknowledge the incident. According to the scientific researchers, fear of child secondary victimisation can prevent parents and guardians from reporting the crime. Having this in mind, the aim of this paper is to research the incidence of the heaviest sexual crimes against children in Croatia in the last 15 years, to detect statistical deviations and see whether the Criminal Code and Criminal Procedural Code Amendments could have influenced such oscillations. A special attention will be given to the provisions of the final version of 2008 Criminal Procedural Code Bill governing new methods to suppress child secondary victimisation. Proposed solutions will be evaluated according to the analysis of the Supreme Court and three county courts SAC cases in the period of 1993-2005.

Constitutional Implications of EU Membership: An Overview of Constitutional Issues in the Negotiating Process - The Croatian Perspective

Normal 0 21 false false false HR X-NONE X-NONE MicrosoftInternetExplorer4 st1\:*{behavior:url(#ieooui) } /* Style Definitions */ table.MsoNormalTable {mso-style-name:Table Normal; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:Calibri,sans-serif; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:Times New Roman; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:Times New Roman; mso-bidi-theme-font:minor-bidi;} This article gives an overview of the constitutional issues arising from Croatia’s EU accession negotiations. Corresponding to the current status of negotiations, a provisional overview is made, consisting of the constitutional issues that are either already on the negotiating agenda or anticipated on the basis of the existing, internal legal analyses and/or the experiences of candidate countries from previous enlargements. They are divided into three groups: 1) constitutional issues which have arisen during the screening process and in subsequent talks and negotiations with the EU on individual negotiating chapters; 2) constitutional issues which have not been directly raised in negotiations with the EU, but which Croatia needs to consider in the context of the overall preparations for EU accession; 3) the possible further constitutional implications of EU membership following the entry into force of the latest EU treaty reform. The article looks at how Croatia and the EU approach these constitutional issues in the context of accession negotiations, especially having in mind the new procedural mechanisms (ie benchmarks) introduced by the EU into the process of negotiations. Different approaches are also determined by the type of constitutional issues: the sector-specific issues related to legislative alignment in certain areas of the acquis , which will be addressed in the course of negotiations on individual chapters, are distinguished in principle from the general constitutional issues related to finding the ‘right’ constitutional legal basis and formula for Croatia’s accession to and effective functioning in the EU (where Croatia has to decide on its own on the need for constitutional adjustments and the manner of making them). In comparison with the previous EU enlargement round, the analysis shows that there are no significant differences in Croatia's accession negotiations with respect to the areas in which constitutional issues have been identified. Croatia will be able to use the experiences of the ‘new’ EU Member States, although there are no standard or best solutions for adjusting the constitutional legal framework for EU accession. The final list of all constitutional issues that Croatia will (have to) address before accession to the EU will directly depend on the results of negotiations as well as on wider legal and political deliberations that are expected to take place in Croatia in the coming period.

CSR, women and SMEs: the Croatian perspective

PurposeThe purpose of this paper is to present the idea that CSR needs to be communicated from four different levels – government, community, company, and the individual. It also aims to stress that women managers in Croatia are still discriminated against and to show that managers in SMEs in Croatia need to become more aware of the importance of CSR.Design/methodology/approachThis paper is based on several different researches conducted on different populations – those of women managers and of SME managers.FindingsThe findings of this paper show that, for the improvement of CSR awareness in general, the CSR idea needs to be communicated on four different levels simultaneously. Even though there are more women managers in higher positions in Croatia, they are still discriminated against. Managers of small and medium‐sized enterprises are still not thinking enough about all stakeholders when making decisions.Practical implicationsThis paper shows that, in practice, government, community, companies and individuals should be consistent in communicating and working on the CSR idea for the general welfare and advancement of society.Originality/valueThe main value of the paper is that it provides the newest results on CSR for companies in Croatia. This paper also gives a new perspective on the importance of simultaneous attempts to communicate the CSR idea for the advancement of society.

Controlling Police Corruption: The Croatian Perspective

Political, social, and economic developments in the last decade had potentially both positive and negative impact on the level of police corruption among the Croatian Police, one of the youngest police forces in Europe. In this paper we address crucial issues related to control of corruption by the Croatian Police. We analyze the nature and extent of police corruption and provide a critical evaluation of the recent measures undertaken to control police corruption. In the empirical part of the paper, we rely upon the very few existing corruption-related data sources.

Advancement of Academic Communication by Use of Networked Information: a Croatian Perspective

Advancement of Academic Communication by Use of Networked Information: a Croatian Perspective

Lay Participation in Decision Making: A Croatian Perspective on Mixed Tribunals

This paper studies mixed tribunals, a form of lay participation in which professional and lay judges decide cases jointly. The focus of the analysis is the interaction of professional judges and lay judges in tribunals that decide criminal cases in two regions of Croatia. The respondents in this study were professional judges and lay judges, as well as ‘the observers’of the trials by mixed tribunals, that is, state attorneys and attorneys. A theoretical framework for the study of interaction of the members of mixed tribunals is developed by applying status characteristics theory. Lay judges ask questions during trials only infrequently; lawyers (professional judges, state attorneys, and attorneys) perceive that those questions are not very important. Lay judges are only sometimes given an opportunity to ask questions during trials. Deliberation typically starts with the summation of evidence by the professional judge. Consistent with the findings about the trials, the comments offered by lay judges during deliberations are perceived by professional judges to be minor, both in regard to frequency and importance. Disagreements between professional and lay judges occur rarely. Lay judges very rarely outvote professional judges. All of the findings are consistent with status characteristics theory.

Odessa in 1917 from a Croatian Perspective

Odessa in 1917 from a Croatian Perspective