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XXXVII. REDOVITO SAVJETOVANJE HRVATSKOG UDRUŽENJA ZA KAZNENE ZNANOSTI I PRAKSU: AKTUALNE TEME I TRENDOVI U HRVATSKOM KAZNENOM PRAVU Opatija, 5.–7. prosinca 2024.
Get PDFKONFERENCIJA „IMPLEMENTACIJA ODABRANIH PROCESNIH DIREKTIVA U PRAKSI I DRUGA PITANJA PREKRŠAJNOG PRAVA“ Zagreb, 6. i 7. ožujka 2025.
Get PDFEconomic Sanctions and the Globalization of International Security
No full textSvrha: rad istražuje ekonomske sankcije kao globalni fenomen oblikovan globalizacijom i međuzavisnošću država te ima za cilj utvrditi predstavljaju li sankcije izraz globalizacije međunarodnog poretka i sigurnosti ili, naprotiv, njihovu fragmentaciju.
Dizajn/Metodologija: istraživanje se temelji na analizi 1547 slučajeva nametnutih ekonomskih sankcija evidentiranih u Globalnoj bazi podataka o sankcijama, uz primjenu komparativnog i interpretativnog pristupa radi procjene trendova, aktera i učinaka sankcija u kontekstu globalne međupovezanosti.
Rezultati: Nalazi pokazuju da su ekonomske sankcije postale središnji instrument nacionalne sigurnosti i međunarodne politike, pri čemu njihova sve intenzivnija primjena istodobno produbljuje fragmentaciju globalnog poretka i potvrđuje prisutnost integrativnih i dezintegrativnih dimenzija globalizacije. Takvi procesi mijenjaju strukturu globalnog ekonomskog okruženja te stvaraju nove uvjete i ograničenja za međunarodne ekonomske tokove, što posredno utječe i na strateško okruženje unutar kojeg djeluju poslovni sustavi.
Praktične implikacije: omogućuje donositeljima odluka procjenu njihova šireg geopolitičkog i sigurnosnog značenja u globalno međuzavisnom sustavu. Budući da sankcije mijenjaju uvjete međunarodne trgovine, financijskih tokova i regulatornih okvira, njihova primjena može imati neposredne posljedice na poslovne sustave, uključujući poremećaje opskrbnih lanaca, povećanje rizika, potrebu za prilagodbom poslovnih modela te jačanje organizacijske otpornosti. U tom smislu, rad pridonosi razumijevanju kako geopolitičke mjere poput sankcija oblikuju poslovno okruženje i stvaraju potrebe za strateškom prilagodbom poduzeća u globalno fragmentiranom kontekstu.
Izvornost/Vrijednost: doprinosi teorijskom i empirijskom razumijevanju ekonomskih sankcija kao istodobnog proizvoda i pokretača globalnih transformacija međunarodne sigurnosti i upravljanja te nudi relevantne uvide za analizu poslovne otpornosti i prilagodbe poduzeća na promjene u globalnom okruženju oblikovanom sankcijama.Purpose: The paper examines economic sanctions as a global phenomenon shaped by globalization and state interdependence, and aims to determine whether sanctions represent an expression of the globalization of the international order and security or, alternatively, their fragmentation.
Design/Methodology: The research is based on an analysis of 1,547 cases of imposed economic sanctions recorded in the Global Sanctions Database, applying comparative and interpretive approaches to assess trends, actors, and the effects of sanctions within the context of global interconnectedness.
Findings: Economic sanctions have become a central instrument of national security and international politics, while their increasingly frequent use simultaneously deepens the fragmentation of the global order and confirms the presence of both integrative and disintegrative dimensions of globalization. These processes reshape the structure of the global economic environment and generate new conditions and constraints for international economic flows, indirectly influencing the strategic environment in which business systems operate.
Practical Implications: The study enables decision-makers to assess the broader geopolitical and security significance of sanctions in a globally interdependent system. As sanctions alter the conditions of international trade, financial flows, and regulatory frameworks, their application may have direct consequences for business systems, including supply chain disruptions, heightened risk exposure, the need to adjust business models, and the strengthening of organizational resilience. In this respect, the paper contributes to understanding how geopolitical measures such as sanctions shape the business environment and create demands for strategic corporate adaptation in a globally fragmented context.
Originality/Value: The paper contributes to the theoretical and empirical understanding of economic sanctions as both a product and a driver of global transformations in international security and governance, and offers relevant insights for analyzing business resilience and corporate adaptation to changes in the global environment shaped by sanctions
Evolucija računovodstva fer vrijednosti: bibliometrijska i povijesna analiza znanstvenih perspektiva
No full textPurpose: The paper provides a comprehensive account of how the concept of fair value has evolved in financial reporting, emphasizing its historical development, theoretical foundations, and the diverse academic perspectives that have shaped its interpretation and application across different contexts. It also examines how these developments relate to the quality, transparency, and decision usefulness of financial information.
Design/Methodology: The study employs a combination of bibliometric and content analysis. It draws on 4,132 peer-reviewed articles indexed in Scopus between 2005 and 2025 and uses VOSviewer software to identify trends, co-occurring terms, keyword networks, and citation patterns in publications related to fair value and fair value accounting.
Findings: Interest in fair value accounting increased substantially following the 2008 financial crisis. The analysis highlights both supportive and critical perspectives, with recurring concerns regarding reliability, relevance, volatility, and informational usefulness. The findings also reveal a recent shift in the literature toward linking fair value accounting with broader themes such as sustainability and corporate social responsibility.
Practical Implications: We clarified key areas of academic debate surrounding fair value and demonstrates how these discussions intersect with issues of reporting quality, risk, and transparency. The insights may be particularly relevant to standard setters, regulators, and financial statement users when evaluating valuation inputs and disclosures during periods of financial instability and structural change.
Originality/Value: By combining quantitative mapping with qualitative interpretation, the study offers a structured synthesis of how fair value accounting has been debated and redefined in academic research between 2005 and 2025. It identifies dominant and emerging themes, highlights underexplored areas such as specific sectors and sustainability-related applications, and supports future research at the intersection of financial reporting, governance, and organizational performance.Svrha: Rad pruža sveobuhvatan prikaz evolucije koncepta fer vrijednosti u financijskom izvještavanju, uz naglasak na njegov povijesni razvoj, teorijska uporišta i raznolike akademske perspektive koje su oblikovale njegovu interpretaciju i primjenu u različitim kontekstima. Također se razmatra kako su ti razvojni procesi povezani s kvalitetom, transparentnošću i korisnošću financijskih informacija za donošenje odluka.
Dizajn/metodologija: Istraživanje primjenjuje kombinaciju bibliometrijske analize i analize sadržaja. Temelji se na 4.132 recenzirana znanstvena članka indeksirana u bazi Scopus u razdoblju od 2005. do 2025. godine te koristi softver VOSviewer za identifikaciju trendova, ko-pojavljujućih pojmova, mreža ključnih riječi i obrazaca citiranja u publikacijama povezanima s fer vrijednošću i računovodstvom fer vrijednosti.
Rezultati: Interes za računovodstvo fer vrijednosti značajno je porastao nakon globalne financijske krize 2008. godine. Analiza ističe i potporne i kritičke perspektive, pri čemu se ponavljaju zabrinutosti vezane uz pouzdanost, relevantnost, volatilnost i informacijsku korisnost. Nalazi također upućuju na noviji zaokret u literaturi prema povezivanju računovodstva fer vrijednosti sa širim temama poput održivosti i društvene odgovornosti poduzeća.
Praktične implikacije: Rad razjašnjava ključna područja akademske rasprave o fer vrijednosti te pokazuje kako se te rasprave isprepliću s pitanjima kvalitete izvještavanja, rizika i transparentnosti. Uvidi mogu biti osobito relevantni za donositelje standarda, regulatore i korisnike financijskih izvještaja pri procjeni vrednovateljskih inputa i objava (disclosurea) tijekom razdoblja financijske nestabilnosti i strukturnih promjena.
Izvornost/vrijednost: Kombiniranjem kvantitativnog mapiranja i kvalitativne interpretacije, istraživanje nudi strukturiranu sintezu načina na koji se računovodstvo fer vrijednosti raspravljalo i redefiniralo u akademskim istraživanjima od 2005. do 2025. godine. Identificira dominantne i nove tematske pravce, ističe nedovoljno istražena područja poput pojedinih sektora i primjena povezanih s održivošću te podržava buduća istraživanja na sjecištu financijskog izvještavanja, korporativnog upravljanja i organizacijske uspješnosti
The Relationships Between Acceptance of Psychological Misconceptions, Metacognitive Judgments, Education, Cognitive Style, and Paranormal Beliefs
No full textPsihološke su miskoncepcije pogrešna vjerovanja o specifičnim obilježjima psiholoških fenomena i ponašanja, kao što su vjerovanja da ljudi koriste samo 10 % mozga ili da osoba sa shizofrenijom ima podijeljenu ličnost. Cilj je istraživanja bio ispitati razlike u stupnju prihvaćanja miskoncepcija između studenata prve godine prijediplomskoga studija psihologije i studenata diplomskoga studija psihologije te ispitati povezanost prihvaćanja miskoncepcija s metakognitivnim procjenama, kognitivnim stilom i prihvaćanjem paranormalnih vjerovanja. U istraživanju je sudjelovalo 129 studenata prijediplomskoga studija i 143 studenta diplomskoga studija psihologije. Studenti diplomskoga studija prihvaćali su manje psiholoških miskoncepcija i pokazali su točnije metakognitivno nadgledanje od studenata prijediplomskoga studija. Među pojedinim miskoncepcijama uočene su znatne razlike u prihvaćanju između dviju grupa studenata. U skladu s prethodnim istraživanjima, prihvaćanje miskoncepcija bilo je povezano i s kognitivnim stilom: aktivno otvoreno mišljenje i potreba za kognicijom bili su negativno povezani s prihvaćanjem miskoncepcija. Konačno, također u skladu s prethodnim istraživanjima, prihvaćanje miskoncepcija bilo je pozitivno povezano s prihvaćanjem paranormalnih vjerovanja.Psychological misconceptions are incorrect beliefs about particular aspects of mental life and behaviour, such as the belief that people use only 10% of their brainpower or that people with schizophrenia have multiple personalities. The aim of the study was to examine differences in the acceptance of misconceptions between first-year undergraduate psychology students and graduate psychology students, as well as to investigate the relationships between the acceptance of psychological misconceptions, cognitive style, and paranormal beliefs. A total of 129 undergraduate and 143 graduate psychology students participated in the study. On average, graduate psychology students accepted fewer misconceptions than undergraduate psychology students and demonstrated better monitoring skills. However, substantial differences in acceptance rates between graduate and undergraduate students were found for specific misconceptions. Consistent with the results of previous studies, acceptance of misconceptions was related to cognitive style: actively open-minded thinking and need for cognition were negatively correlated with acceptance of misconceptions. Acceptance of misconceptions was positively related to paranormal beliefs
Pisma Hamdije Kreševljakovića Muhamedu Hadžijahiću (1938-1959), priredio Amer Maslo (Sarajevo: Univerzitet u Sarajevu – Orijentalni institut; Historijski arhiv Sarajevo, 2025.), 188 str.
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Ivana Dobrivojević Tomić, Između nebrige i neznanja. Žene, seksualnost i planiranje porodice u Jugoslaviji (1918-1991) (Beograd: Arhipelag; Institut za savremenu istoriju, 2022.), 278 str.
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The Psychology of Economic Narratives: Emotional Asymmetry and the Paradox of Inflation Forecasts
No full textThis paper investigates the influence of the emotional tone in expert commentary on inflation forecasts while keeping the informational content constant. Utilizing concepts from behavioural economics and cognitive psychology-specifically framing, anchoring, and the positive-negative asymmetry, the research presents the “inverse effect”, namely a counterintuitive pattern that increases inflation forecasts with reassuring commentary, whereas alarmist commentary decreases them.
A between-subjects experiment was carried out involving 254 Polish university students chosen for their limited economic knowledge. Participants were randomly assigned to receive either positively or negatively toned commentary that was informationally equivalent, and they provided forecasts before and after the intervention. The data were analysed using nonparametric tests (Mann-Whitney U and Wilcoxon), with effect sizes reported. The results indicate that emotional framing has a significant effect on expectations. The negative tone had a more pronounced effect than the positive tone, aligning with the concept of affective asymmetry; however, the direction of the change was contrary to the initial hypotheses, thereby demonstrating the inverse effect. These results enhance the understanding of how economic communication can shape public perception without the introduction of new information, carrying implications for central banks, policymakers, and the media. Limitations of the study include the non-representative nature of the student sample, the laboratory setting, and the restricted measurement of individual differences. Future research should explore field settings, more diverse populations, and model-based methodologies to examine boundary conditions and confirm the inverse effect across different formats
Success in hospitality industry: Evaluating performance through operating indicators
No full textPurpose – The objective of this study was to identify which operating indicators contribute to a
relevant evaluation of performance that impacts the sustainability and success of hotel companies.
The success of any hotel business depends on the ability of managers to monitor the operations.
Since, operating indicators are powerful tools that enable better performance and have increased
with changes in the hotel market, working practices, and sustainability standards imposed by
several organizations, the identification of the indicators that should be included in the
performance evaluation is imperative. Consequently, evaluating a hotel's performance using the
most reliable operating indicators is crucial to guaranteeing its success.
Methodology – A hybrid methodology was adopted, using three sources of evidence, scientific articles,
hotel consultancy firms, and professional books in the field of hospitality management accounting.
Findings – This study concluded that key performance indicators (KPI) provide valid information
for any hotel, helping to monitor and evaluate performance. In this way, 55 operating indicators
were presented that are helpful for any hotel manager, due to their ease of use, and allowing the
comparison of the performance of hotels. Also, the great lack of relationship between scientific
literature and hotel practice was reduced by this paper considerably.
Originality of the research – There is a gap between the operating indicators used in theory and
in practice. This study links the use of indicators at a practical level with the most used at a
theoretical level. Some theoretical indicators are more complete and richer in information which
contribute to a relevant performance evaluation with an impact on the sustainability and success
of hotel companies
Examining revenge and forgiveness intentions in response to service failures: Insights from the hospitality industry
No full textPurpose – This study examines the impact of recovery methods and service failure severity
on revenge and forgiveness intentions following service failures, within the framework of
appraisal theory.
Methodology/Design/Approach – A recall approach was employed to conduct online surveys,
prompting respondents to reflect on service failures experienced in the past six months. The
collected data was analyzed using structural equation modeling.
Findings – The study found that apology, compensation, and failure severity influence the
recovery satisfaction. This, in turn, has a positive effect on forgiveness intentions and a
negative effect on revenge intentions. Moreover, failure severity negatively affects forgiveness
intentions and positively affects revenge intentions. In terms of forgiveness intentions,
recovery satisfaction is more influential, while in terms of revenge intentions, failure severity
is more influential.
Originality of the research – This research provides new insights into consumer forgiveness
and revenge intentions in the hospitality context, with a particular focus on the effect of failure
severity, which has been neglected in previous studies