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Legal frameworks for the prevention of money laundering and the role of the Office for Money Laundering Prevention in the Republic of Croatia
No full textThe paper presents the systems of prevention of money laundering in Croatia through a repressive and preventive mechanism. Basic concepts are defined, international and national regulatory frameworks are analyzed, and in particular, the role of the Office for Money Laundering Prevention in the prevention process as a special financial intelligence unit responsible for receiving and analyzing notifications of suspicious transactions related to money laundering and related predicate offenses. As money laundering methods become more sophisticated, it is necessary, through the monitoring of European solutions and recommendations, to constantly strive to modernize the system and harmonize regulations with international standards. The Republic of Croatia has accepted legal solutions aimed at the effective detection and prevention of money laundering. The system of money laundering prevention in the Republic of Croatia is not within only one institution's competence, but it is dispersed to the mutual interaction and cooperation of legally defined participants in this process
Determinants of Accounting and Market-based Performance Measures – Case of Croatian Non-financial Listed Companies
No full textProfitability and the factors that determine it have always intrigued the scholars. Despite the large number of studies dealing with this topic at the international level, this paper sheds a new light on the issue since it deals with the listed companies in an emerging economy confronting two performance measures.
The aim of this paper is to provide evidence on the performance of Croatian non-financial firms listed on the Zagreb Stock Exchange (ZSE).
The analysis encompassed firms that operated in the 2015 – 2019 period. For this purpose, the authors confronted two performance measures, i.e. accounting-based performance measure represented with return on assets (ROA) whereas Tobin’s Q stands for the market-based measure of performance or firm value. Independent variables that served as potential determinants of listed companies’ performance include inventories management, productivity, liquidity measured with both current and quick ratio, and size calculated on the basis of total assets, and sales.
After employing static panel analysis, the results reveal statistically significant influence of size variable based on assets in both models though it takes negative sign in the model where performance is measured with Tobin’s Q, whereas its positive impact on performance is recorded in ROA model. Furthermore, size based on total sales also positively affects performance when measured with ROA
Combating tax fraud in the European Union
No full textRazvitkom svijeta, a posebice računalne tehnologije, porezne prijevare dosežu novu razinu. Od početaka prijevara pa sve do danas razvili su se mnogi načini suzbijanja poreznih prijevara, brojne organizacije i institucije sudjeluju u borbi protiv poreznih prijevare i drugih nezakonitih aktivnosti koje utječu na interes same zajednice. Države članice Europske unije se često susreću s kriminalitetom i poreznim prijevarama te imaju dobro razvijen sustav mjera za porezne prijevare.
Cilj rada je analizirati metode koje se koriste za izbjegavanja plaćanja poreza te mjere i sredstva kojima se Republika Hrvatska i druge države članice Europske unije koriste kako bi ušle u trag prijevarama i počiniteljima, otkrile, i suzbile prijevare te spriječile njihov daljnji nastanak. U radu su navedeni neki primjeri prijevara koje su otkrivene u državama članicama EU, te načini i posljedice koje su uslijedile nakon otkrivanja (kao i sam postupak otkrivanja prijevara).
Mogućnost počinjenja prijevara su manje ako je porezni sustav jednostavniji jer to omogućuje poreznim obveznicima lakše poštivanje porezne i druge legislative. Pojedine članice Europske unije su se pokazale izvrsne u borbi protiv prijevara zahvaljujući organizacijama, instrumentima i službama za otkrivanje prijevara, dok bi se neke države članice trebale voditi njihovim načinima i iskustvima protiv poreznih prijevara kako bi ojačala u suzbijanju te tako zaštitila svoje javne financije.
Razrađeni su porezni prihodi država članica EU, porezna područja na kojima djeluje EU, vrste poreznih prijevara, metode suzbijanja poreznih prijevara, pojašnjeni su pojmovi nezakonitog i zakonitog izbjegavanja plaćanja poreza, navedeni su elementi trokuta prijevare (poticaj i pritisak, mogućnost, sklonost prijevari), porezna područja na kojima EU djeluje, te su navedeni neki uspješni i manje uspješni primjeri suzbijanja poreznih prijevara u državama članicama Europske unije.With the development of the world, and especially computer technology, tax fraud reaches a new level. From the beginnings of fraud until today, many ways of combating tax fraud have developed, numerous organizations and institutions are involved in the fight against tax fraud and other illegal activities that affect the interest of the community itself. European Union member states often face crime and tax fraud and have a well-developed system of tax fraud measures.
The aim of this paper is to analyse the methods used for tax evasion and the measures and means used by the Republic of Croatia and other EU Member States to track frauds and perpetrators, detect, and combat fraud and prevent their further occurrence. The paper lists some examples of fraud detected in EU Member States, and the ways and consequences that followed the detection (as well as the fraud detection process itself).
The possibility of committing fraud is less if the tax system is simpler because it allows taxpayers to comply with tax and other legislation more easily. Some EU member states have proven to be excellent in the fight against fraud thanks to fraud detection organizations, instruments and services, while some Member States should be guided by their ways and experiences against tax fraud in order to strengthen their fight against public finances.
The tax revenues of EU member states, tax areas in which the EU operates, types of tax fraud, methods of combating tax fraud, the concepts of illegal and legal tax evasion, elements of the fraud triangle (incentive and pressure, possibility, propensity to fraud), tax areas in which the EU operates, and some successful and less successful examples of combating tax fraud in the Member States of the European Union are listed
Argument for Evidence-Based Development of Sustainable Normative Framework for Nautical Tourism Ports : Case of Croatia
No full textOptimization of nautical tourism development largely depends on national normative frameworks since the use of maritime property is highly regulated in every country. This paper argues that the normative regulation of nautical tourism should take into consideration the historical relation between the key determinants of economic development. The paper analyzes a 15-year period (2005-2019) with respect to six crucial indicators of nautical tourism development: the number of ports, marinas, berths, employees, coast size (aquatorium), and revenues. Our research found very strong positive relationship between: the number of nautical tourism ports and revenues(r = 0.931); number of marinas and revenues (r = 0.985); number of employees in nautical tourism ports and generated revenues (r = 0.960); number of nautical tourism ports and number of employees (0.987); number of marinas and number of employees (r = 0.965). In addition, an intermediate level of relationship was found between: size of the aquatorium used by nautical tourism ports and income(r = 0.454), and size of the aquatorium and number of employees (r = 0.652). Finally, the paper reports weak relationships between the number of ports and number of berths (r = 0.353); number of berths and number of employees; number of berths and size of aquatorium used (r=0.335). The research results related to size of aquatorium are especially important since the current Croatian regulations based on the system of concessions have a discouraging effect on this aspect of the development of nautical tourism ports
Criminal conduct of natural and legal persons during the COVID-19 pandemic : between criminal, misdemeanor and administrative law
No full textŠiroki pravni okvir propisanih kažnjivih ponašanja fizičkih i pravnih osoba tijekom pandemije bolesti COVID-19, prouzročene virusom SARS-CoV-2, omogućuje kažnjavanje sankcijama različite pravne prirode. U radu se razgraničavaju moguća kažnjiva ponašanja fizičkih i pravnih osoba u kontekstu pandemije između kaznenog, prekršajnog i upravnog prava. Autori najprije analiziraju odgovornost za kaznena djela širenja i prenošenja zarazne bolesti te krivotvorenja lijekova ili medicinskih proizvoda. Posebno se naglašava problem eventualne odgovornosti liječnika i drugih zdravstvenih djelatnika i zdravstvenih ustanova za nemogućnost pristupa zdravstvenim uslugama kao i njihovu odgovornost u vezi s prevencijom, dijagnosticiranjem i liječenjem građana. Zaključno, autori analiziraju široki spektar prekršajne odgovornosti i upravnopravnih mehanizama prisilnog izvršenja novčanih kazni.The wide legal framework of prescribed criminal behavior of natural persons and legal entities during the COVID-19 pandemic caused by the SARS-CoV-2 virus has made possible punishment with sanctions of a various legal nature. In this paper, possible punishable behavior of natural persons and legal entities are categorized within the context of the pandemic into criminal, misdemeanor, and administrative law. The authors firstly analyze liability for criminal acts of spreading and transmitting infectious diseases as well as fraudulent medicines and medical products. In particular, there is the problem of eventual liability of physicians and other healthcare workers and healthcare institutions for making access to other healthcare services impossible. This includes their liability towards citizens in the areas of prevention, diagnosis, and therapy. Finally, the authors analyze a wide spectrum of misdemeanor liability and administrative mechanisms of forced execution of monetary fines
The Economic Reverse of the Corruption Suppression in Croatia
No full textCorruptive activities can result with certain economic consequences, to a larger or smaller extent. That is why even more authors research influence of the corruption to the inflation, investments, economic growth and development, quality of the infrastructure, foreign investments, education, health etc. The goal of the conducted research is to establish that the Croatian criminal code has not implemented economic consequences of the corruption as one of the important factors in conceiving the responsibility of the corruption perpetrator, but also for creating the priority in suppression of those corruptive activities that are most damaging for the Croatian economy. Although every form of the corruption is socially unacceptable, there are corruptive activities, that, directly or indirectly can have milder negative, or even certain positive economic influences, that should be mildly sanctioned by criminal code. Basic hypothesis of the research is that bodies of the legal prosecution should put higher weight in suppression of these corruption activities that cause larger damage to the Croatian economy, which will result in better perception of the public towards lowering of the corruption. Despite certain improvement of the institutional structure of the government bodies for the prosecution of the corruptive activities and introducing new legislative determinants, so far, the methods of the suppression of the corruption have not been efficient, which have had a negative influence on the Croatian public perception of the height of the corruption. Changing of the paradigm of the corruption suppression will at the same time result with certain positive economic effects
Status and protection of animals in criminal law
No full textUnatoč tome što je tema zaštite životinja sve prisutnija u istraživanju znanstvenika iz područja
pravnih znanosti i kriminalistike, u Hrvatskoj nisu provedena istraživanja o stavovima opće
populacije o zaštiti životinja.
Cilj: Dobiti uvid u stavove opće populacije na temu zaštite životinja. Ispitivali su se stavovi
opće populacije o zaštiti životinja, o kažnjavanju zlostavljanja životinja i okrutnosti prema
životinjama te stavovi o okrutnosti prema životinjama kao zločinu i društvenom problemu.
Metode: Online upitnik je proveden na 636 punoljetnih građana.
Rezultati: Dobiveni podaci ukazuju na to da javnost smatra da je nasilje nad životinjama važan
društveni problem. Uočene su statistički značajne razlike između ispitanika s obzirom na spol,
status vlasnika kućnog ljubimca i status volontera u udrugama za životinje.
Zaključci: Rezultati su potvrdili postavljene hipoteze te se pokazalo da su žene u prosjeku više
zabrinute za temu zaštite životinja. Pokazalo se da su ljudi koji imaju kućne ljubimce u prosjeku
više zabrinuti za temu zaštite životinja, kao i osobe koje volontiraju u udrugama za zaštitu
životinja. Može se zaključiti da postoji pozitivan stav opće populacije vezan za temu zaštitu
životinja u Republici Hrvatskoj međutim ima još mnogo prostora za napredak.Despite the fact that the topic of animal protection is increasingly present in the research of
scientists in the field of legal sciences and criminology, no research has been conducted in
Croatia on the attitudes of the general population on animal protection.
Aim: To gain insight into the attitudes of the general population on the topic of animal
protection. Attitudes of the general population about animal protection, punishment of animal
abuse and cruelty to animals, and attitudes about animal cruelty as a crime and a social problem
were examined.
Methods: An online questionnaire was conducted on 636 adult citizens
Results: The obtained data indicate that the public considers violence against animals to be an
important social problem. Statistically significant differences were observed between
respondents with regard to gender, pet owner status, and volunteer status in animal associations.
Conclusions: The results confirmed the hypotheses and it was shown that women are on
average more concerned about the topic of animal protection. People who have pets have been
shown to be more concerned about the topic of animal welfare on average, as are people who
volunteer at animal welfare associations. It can be concluded that there is a positive attitude of
the general population related to the topic of animal protection in the Republic of Croatia,
however, there is still much room for improvement
From the Arab Spring to the migration crisis in Europe
No full textPoznata činjenica je kako se Europa danas susreće s nekontroliranim priljevom migranata, te
se sa sigurnošću može reći kako se radi o migracijskoj krizi. Različiti uzroci, poput bijega od
ratnih stradanja, odlazak iz nefunkcionalnih država, potraga za boljim i kvalitetnijim životom i
životnim uvjetima, kao i bjekstvo od određenih oblika terorizma, tj. ekstremizma su rezultirali,
odnosno doveli do tzv. „eksplozije migrantske krize“ već za vrijeme 2015. godine. Pregledom
rezultata istraživanja i izvršenim procjenama rasta broja migranata, predviđa se, ukoliko se
nastavi ovom dinamikom, kako će do 2050. godine broj migranata doći do 405000000. Također,
na temelju pregleda i analize određenih rezultata istraživanja, možemo sa sigurnošću zaključiti
kako izbjeglička kriza nikada nije bila aktualna kao danas zbog velikog priljeva i migranata i
izbjeglica iz Bliskog istoka čije je krajnje odredište EU. Bez obzira na prijetnje i prepreke, EU
nastoji ojačati snage koje vode borbu protiv samog pitanja i problema izazvanog migrantskom
krizom.It is a well-known fact that Europe is facing an uncontrolled influx of migrants today, and it
can be said with certainty that this is a migration crisis. Various causes, such as fleeing the
suffering of war, leaving dysfunctional states, the search for a better and better life and living
conditions, as well as fleeing from certain forms of terrorism, ie. extremism resulted, ie led to the
so-called. "Explosions of the migrant crisis" already during 2015. A review of research results
and estimates of the growth of the number of migrants predicts that, if this dynamics continues,
the number of migrants will reach 405 million by 2050. Also, based on the review and analysis of
certain research results, we can safely conclude that the refugee crisis never it was not as current
as it is today due to the large influx of both migrants and refugees from the Middle East whose
final destination is the EU. Regardless of the threats and obstacles, the EU seeks to strengthen the
forces that are fighting the very issue and problem caused by the migrant crisis
O pornografiji i njezinu utjecaju na seksualno nasilje
No full textHaving offered a short presentation of the phenomenon of pornography, in particular its common, yet ominous presence in the means of social communication, the paper focuses on the analysis of the relationship between pornography and sexual violence. By employing theories of family violence and especially, theories of sexual violence, the paper examines connection between pornography and sexual violence, analyses offsetting »pro et contra« views concerning this interrelation, and possible interests lying behind contrary arguments. The paper proceeds with a detailed analysis of the document issued by the Pontifical Council for Social Communications »Pornography and Violence in the Communications Media«, followed by an anthropological and ethical analysis of the relationship between pornography and sexual violence. The deceit and deception of the dilemma lies in the fact, the paper concludes, that pornography and sexual violence are not only in a causal relationship, but these are two very similar phenomena, almost the same by (their) nature and content, the result of the same mentality and culture with the same devastating effects on a person and person’s sexuality.Nakon kratke prezentacije fenomena pornografije, osobito njegove uobičajene, ali zloslutne prisutnosti u sredstvima društvenoga priopćavanja, članak se usredotočuje na analizu odnosa između pornografije i seksualnoga nasilja. U članku se na temelju teorija o obiteljskom nasilju i osobito teorija o seksualnom nasilju propituje povezanost pornografije i seksualnoga nasilja, analiziraju se suprotna stajališta o njihovu međuodnosu te eventualni interesi koji stoje u pozadini različitih stajališta. Slijedi potom pomna analiza dokumenta Papinskoga vijeća za komunikacije naslovljenoga »Pornografija i nasilje u sredstvima komunikacije« te antropološka i etička analiza odnosa pornografije i seksualnoga nasilja. Prijetvornost i prijevarnost dvojbe sastoji se u činjenici, zaključak je članka, da pornografija i seksualno nasilje nisu samo u uzročno-posljedičnoj svezi, nego da su to dva vrlo slična fenomena, gotovo isti po svojoj naravi i sadržaju, da su posljedica istoga mentaliteta i kulture, s istim devastirajućim učincima na ljudsku osobu i njezinu spolnost
Has Accession to the European Union Affected the Efficiency of Croatian Insurance Companies?
No full textAccession of Croatia to the EU brought legal, regulatory and market changes for the in- surance companies. The question that arises is whether the new environment in which the companies operate has improved their efficiency. Accordingly, the aim of this paper is to separately estimate the efficiency of non-life and life insurance industry in Croatia and to compare it through the period before (2009-2012) and after (2013-2018) Croatian acces- sion to the EU. The research is based on the Data Envelopment Analysis and the obtained results indicate an average increase in overall technical efficiency in both, non-life and life sector in period after Croatia’s accession to the EU. Still, this increase was not proved to be significant. Additionally, although increase in pure technical efficiency was significant in non-life sector, an insignificant slight decrease is recorded in life sector. Finally, insurers conducting (non)life business activities are mainly operating at increasing returns to scale