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    4361 research outputs found

    Energy management on the example of Valamar Riviera

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    Završni rad istražuje učinke implementacije sustava upravljanja okolišem ISO 14001 i upravljanja energijom ISO 50001 na primjeru hotelske grupacije Valamar Riviera d.d.. Upravljanje okolišem i energijom jedan je od osnovnih načina pomoću kojih se može smanjiti negativan utjecaj organizacija na okoliš i povećati efikasnost potrošnje energije. Rad se osvrće na održivi razvoj u turizmu te njegova načela. Spominje i oznake i certifikate održivosti koji predstavljaju jedan od glavnih alata kojima se u hotelijerstvu održava, prati i potvrđuje kvaliteta, odnosno zeleno poslovanje, usluge i proizvodi, te prednosti koje donose. Detaljno su opisani standardi ISO 14001 i ISO 50001, njihov razvoj i prednosti koje se postižu njihovom implementacijom. Svrha rada je na primjeru dobre prakse prikazati podatke kako je implementacija ovih sustava utjecala na potrošnju energije, vode te količine otpada organizacije. Zaključak rada je da primjena sustava upravljanja okolišem i energijom uistinu smanjuje negativne utjecaje na okoliš, no također i povećava efikasnost poslovanja kroz nastale financijske uštede

    Managers' personal value systems

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    U idealnom bi svijetu svaki čovjek imao jednaka prava i mogućnosti i bio tretiran s poštovanjem, sukladno moralnim zakonima i načelima etike, u svim sferama svog života. No, apsolutno je jasno da to u stvarnosti nije slučaj. Sa razvojem društva sve je veći pritisak na pojedincima, blijedi crta između dobrog i lošeg, a poslovni je svijet naročito nemilosrdan. U toj borbi za opstankom, ljudi su suočeni sa brojim moralnim dilemama. Poseban je pritisak na rukovodećima, o čijim odlukama ovisi budućnost poduzeća i cijelog radnog kolektiva. Hoće li postupati na pošten, iskren, pravedan način ili ne, te u kojem će smjeru odvesti poslovanje ovisi o spektru faktora. Osobni sustavi vrijednosti, izvirući iz same srži menadžera kao pojedinca, utječu na izbor poslovne politike i etičnost poslovanja. Etično je poslovanje jamstvo dobrih odnosa unutar poduzeća i izvan njega, stvarajući osjećaj sigurnosti i povjerenja među dionicima. Izravno utječe na dobar ugled organizacije čime dugoročno donosi korist i jedna je od najvažnijih konkurentskih prednosti današnjice. Formula je izvedena iz dosadašnjih istraživanja – kvalitetan vrijednosni sustav menadžera u kombinaciji sa drugim čimbenicima rezultira uspješnim poslovanjem poduzeća

    Rad ne sadrži naslov na drugom jeziku.

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    Taxation represents a fundamental source of financing the public expenditure on goods and services that are available to all citizens. Looking at the broader context of the taxation function, it should be said that a balanced tax system contributes to the functioning of a sustainable economy and society as a whole. It is reflected not only in accessible education, health and public infrastructure, but also in a sustainable support for society's most vulnerable groups, stimulating business environment and social fairness. In terms of responding to existing tax liabilities, there are two basic types of taxpayer behaviour: compliance with tax obligations that are voluntary or coercive; and non-compliance with tax obligations that may take the form of tax avoidance or tax evasion (Organisation for Economic Cooperation and Development [OECD], 2015). Based on the mentioned behaviours, it is obvious that citizens have different attitudes about respecting the law and fulfilling their tax obligations. Although previous research and analyses have established two main types of taxpayer behaviour, no consensus has been reached, nor have the researchers agreed on the determinants that driver and influence such behaviours. Therefore, the research subject of this doctoral thesis is the analysis and systematic connection of previous theoretical and scientific knowledge on the tax compliance concept, and within the framework of empirical research - defining categories of economic and psychological determinants of taxpayers’ behaviour in the Republic of Croatia. This doctoral thesis consists of three interrelated scientific papers, aimed at identifying and analysing the determinants of tax compliance behaviour on the Croatian national sample, and investigating the mechanisms through which they affect the taxpayers’ compliance. In all three scientific papers, a complex methodology was applied, which was tested through pilot research. The data were collected directly from Croatian taxpayers through questionnaires (using mobile phones and social networks). A total of 862 valid questionnaires were collected. Primarily, exploratory factor analysis was applied, followed by cluster analysis, which led to a new cognition regarding the motivation and preferences of Croatian taxpayers. Furthermore, in the empirical research, the correlation of selected tax compliance determinants and tax compliance was tested by using the partial least squares structural equations modeling method (PLS-SEM). The direct and moderating impact of sociodemographic variables on the selected model was also analysed through OLS regression analysis. The results arising from this doctoral thesis have identified tax morale, social norms, tax audits and tax rates as determinants that affect tax compliance behaviour in the Republic of Croatia. In addition, it has been established that sociodemographic variables are an indispensable component of the tax compliance model. Taxpayers’ age, gender, and education level are significantly associated with their compliance behaviour. Finally, moderating role of gender, education level and income level between economic/psychological determinants and tax compliance have been confirmed. Consequently, these results contribute to existing knowledge of the taxpayers’ behaviour and its determinants in the context of the ongoing change of paradigm in this field. This research emphasizes the need of encompassing and analysing psychological determinants, as well as the undoubted need for models to contain and further analyse the impact of taxpayers’ sociodemographic characteristics on tax compliance. The implications of these results are related to strengthening tax compliance and creating fairer and more efficient tax systems. Finally, in accordance to these results, it is obvious that the modern concept of tax compliance is a very complex one. A considerable attention of tax authorities and governments should be given to this concept, if adequately treating taxpayers is a part of their taxation strategies. This includes taking into account the complexity and mixture of determinants that shape the compliance behaviour.Oporezivanje je za države temeljni izvor financiranja javnih rashoda za dobra i usluge koje su na raspolaganju svim građanima. Promatrajući širi kontekst funkcije oporezivanja, treba reći kako uravnotežen porezni sustav doprinosi funkcioniranju održive ekonomije, te društva u cjelosti. Ogleda se ne samo u dostupnom obrazovanju, zdravstvu i javnoj infrastrukturi, već i u održivoj potpori najosjetljivijim skupinama društva, poticajnom poslovnom okruženju te društvenoj pravednosti. U smislu odgovora na postojeća porezna opterećenja, dvije su osnovne vrste ponašanja poreznih obveznika: ispunjavanje poreznih obveza koje je dobrovoljno ili je prisilno; te neispunjavanje poreznih obveza koje može biti u obliku izbjegavanja plaćanja poreza ili utaje poreza (Organizacija za ekonomsku suradnju i razvoj [OECD], 2015). S obzirom na navedenu klasifikaciju, jasno je kako se svi građani ne osjećaju niti ponašaju jednako po pitanju poštivanja zakona i ispunjavanja svojih poreznih obveza. Iako su dosadašnja istraživanja utvrdila dvije glavne vrste ponašanja poreznih obveznika, nije u potpunosti postignut konsenzus oko takvih pitanja niti su istraživanja usuglasila koje su to odrednice koje bi mogli biti pokretači i utjecati na ponašanje poreznih obveznika. Stoga je predmet istraživanja u ovom doktorskom radu analiza i sustavno povezivanje prethodnih teorijskih i znanstvenih spoznaja o konceptu porezne discipline, te u okviru empirijskog istraživanja definiranje kategorija ekonomskih i psiholoških odrednica ponašanja poreznih obveznika Republike Hrvatske. Ovaj doktorski rad sastoji se od tri međusobno povezana znanstvena rada čiji je cilj identificiranje i utvrđivanje odrednica porezne discipline na hrvatskom nacionalnom uzorku te istraživanje mehanizama putem kojih iste utječu na poreznu disciplinu poreznih obveznika. U sva tri znanstvena rada primjenjena je kompleksna metodologija koja je prethodno testirana putem pilot istraživanja. Podaci su se potom prikupljali izravno od hrvatskih poreznih obveznika putem upitnika (pomoću mobilnih telefona i društvenih mreža). Prikupljena su ukupno 862 valjana upitnika. Primarno se pristupilo eksploratornoj faktorskoj analizi te potom i klaster analizi koje su dovele do novih saznanja o motivaciji ali i sklonostima hrvatskih poreznih obveznika. Nadalje, empirijsko istraživanje testiralo je korelaciju odabranih odrednica s poreznom disciplinom koristeći strukturalno modeliranje jednadžbama primjenom metode parcijalnih najmanjih kvadrata (PLS-SEM). Također se pristupilo analizi direktnog i moderatorskog utjecaja sociodemografskih varijabli na odabrani model, primjenom OLS regresijske analize. Rezultati ovog doktorskog istraživanja identificirali su porezni moral, društvene norme, poreznu kontrolu i porezne stope kao odrednice koji utječu na poreznu disciplinu u Republici Hrvatskoj. Uz to, utvrđeno je da sociodemografske varijable čine neizostavnu komponentu modela porezne discipline. Dob, spol i razina obrazovanja poreznih obveznika značajno su povezani s njihovim ponašanjem u pogledu izvršavanja poreznih obveza. Naposljetku, potvrđena je i moderacijska uloga spola, razine obrazovanja i razine primanja poreznih obveza u odnosu između ekonomskih/psiholoških odrednica i porezne discipline. Slijedom navedenog, ova disertacija doprinosi boljem razumijevanju ponašanja poreznih obveznika te odrednica istog u kontekstu promjene paradigme koncepta porezne discipline. Istraživanjem je dokazana važnost uključivanja i istraživanja psiholoških odrednica u analizi porezne discipline, kao i nesumnjivu potrebu da modeli sadržavaju i dalje analiziraju utjecaj sociodemografskih karakteristika obveznika na poreznu disciplinu. Implikacije navedenih rezultata vezane su za jačanje porezne discipline i kreiranje pravednijih i učinkovitijih poreznih sustava. Naposlijetku, u skladu s tim rezultatima očito je kako je suvremeni koncept porezne discipline vrlo kompleksan. Tom konceptu porezna tijela i vlada trebaju posvetiti znatnu pažnju ukoliko je adekvatno postupanje prema poreznim obveznicima dio njihovih strategija oporezivanja. To uključuje i uzimanje u obzir složenosti i kombinacije odrednica koje oblikuju ponašanje poreznih obveznika. Osim toga, rezultati istraživanja služe kao osnova za izradu preporuka u svrhu osiguravanja odgovarajućih mjera porezne politike. Drugim riječima, mogućnost postizanja optimalne razine porezne discipline u Republici Hrvatskoj može se povećati i uz mjere i mehanizme temeljene na društvenim normama i poreznom moralu. Ova doktorski rad sadrži uvod, pregled literature i metodologije korištene u istraživanju, te rezultate i zaključak istog. Uvodno se predstavljaju problem i predmet istraživanja. Ukazuje se na važnost ostvarivanja poreznih prihoda kroz same brojke na razini Europske Unije, te kroz prioritete porezne politike koje ističe i sama Europska komisija, među kojima se nalazi osiguravanje porezne discipline. Naglašava se kako iz problema porezne discipline i njezinog utjecaja na ekonomiju, ali i društvo u cjelini, proizlazi potreba za iscrpnim teorijskim i empirijskim istraživanjem ove teme. Definiraju se temeljna i pomoćne znanstvene hipoteze ovog doktorskog rada. Potonje su grupirane u tri skupine: one koje se odnose na ekonomske, na psihološke odrednice porezne discipline, te sociodemografske karakteristike poreznih obveznika. Također, u okviru uvodnog poglavlja se definiraju svrha i ciljevi doktorskog rada. Konceptualni ciljevi odnose se na na stvaranje zaokružene teorijske cjeline u pogledu koncepta porezne discipline i njenih odrednica. Nakon uspostavljanja teorijskog okvira, slijedi korak u kojem se temeljem ciljeva empirijskog dijela istraživanja ispituje utjecaj odabranih kategorija odrednica porezne discipline na uzorku hrvatskih poreznih obveznika. U drugom poglavlju daje se pregled relevantnih istraživanja, prvenstveno s ciljem da se ukaže na koncept i definicije, a s obzirom na značajne promjene u posljednja četiri desetljeća. Interes istraživačke zajednice rezultirao je razvojem same definicije porezne discipline. Prvenstveno je bila definirana kao formalno ispunjavanje poreznih obveza od strane poreznog obveznika, dok danas uključuje i volju poreznog obveznika da poštuje i ispunjava obveze, uz cijeli niz odrednica u takvom ponašanju. Slijedom toga, u ovom su poglavlju obuhvaćene sve odrednice porezne discipline koje prethodna istraživanja analiziraju. Pojašnjava se tradicionalni model i teorija porezne discipline koji su omogućili širenje teorije i izvornog modela u više pravaca, predstavljajući domininantnu paradigmu više od četiri desetljeća. Analiziraju se i novija istraživanja koja su u zadnja dva desetljeća rezultirala izmjenjenom definicijom porezne discipline koja uključuje i neekonomske odrednice. U ovom poglavlju se daje i prikaz istraživanja koja kombiniranjem ekonomskih i psiholoških odrednica u modelu upućuju na promjenu paradigme u području koncepta porezne discipline. Metodologija istraživanja detaljno je objašnjena u trećem poglavlju disertacije. Opisana je tehnika prikupljanja podataka, postupak kreiranja upitnika te smjernice istraživačke etike na koje se postupak anketiranja oslanjao. Ujedno su predstavljene i pojašnjene veličina uzorka te struktura ispitanika. Ovo poglavlje sadrži i tablični prikaz metodologije korištene u priloženim znanstvenim radovima, uz pojašnjenje o svakoj korištenoj metodi. U ovom doktorskom radu korištena je kombinacija teorijskog i konceptualnog istraživanja. Metode istraživanja korištene u teorijskom dijelu su induktivna i deduktivna, analize i sinteze, metoda klasifikacije i deskripcije. Svrha je detaljnije objašnjenje proučene literature kako bi se na adekvatan način stvorio zaokružen teorijski okvir kao priprema za empirijski dio rada. U radovima koji čine ovaj doktorski rad se primjenjuje kvantitativna metodologija istraživanja. Empirijsko istraživanje provedeno je u Republici Hrvatskoj, na slučajnom stratificiranom te reprezentativnivnom uzorku građana starijih od 18 godina. Kao glavna tehnika prikupljanja podataka korišten je strukturirani upitnik. U četvrtom poglavlju daje se detaljan prikaz rezultata istraživanja. Utvrđuje se koje su od testiranih hipoteza prihvaćene, a koje odbačene. U prvom radu, eksploratornom faktorskom analizom ekstrahirano je šest faktora porezne discipline: porezna kontrola, porezne stope, složenost poreznog sustava, porezni moral, društvene norme i percepcija pravednosti poreznih obveznika. Nadalje, klaster analizom utvrđene su četiri različite skupine poreznih obveznika koje proizlaze iz njihove percepcije prethodno navedenih čimbenika. U drugom radu, putem PLS-SEM analize, porezni moral i društvene norme utvrđene su kao signifikantne odrednice porezne discipline. Rezultati trećeg rada uz ove prethodno navedene odrednice sugeriraju da i ekonomske odrednice (porezna kontrola i porezne stope) imaju utjecaj na poreznu disciplinu. Uz to, rezultati trećeg rada pokazuju da su dob, spol i razina obrazovanja poreznih obveznika povezani s njihovim ponašanjem u pogledu ispunjavanja poreznih obveza. Osim toga, potvrđen je i moderacijski utjecaj spola, razine obrazovanja i razine dohotka na odnos između ekonomskih/psiholoških odrednica i porezne discipline. U zaključnom, petom poglavlju, daje se sinteza svemu prethodno napisanom. To se čini kroz diskusiju i osvrt na ciljeve i postavljene hipoteze u ovom doktorskom radu. Također se elaboriraju prednosti i nedostaci metodologije korištene u istraživanju. Prikazana je komparacija istraživanja s prethodnim relevantnim istraživanjima, te se utvrđuju sličnosti i razlike u zaključcima. Potom se pojašnjava doprinos cjelokupnog istraživanja za područje, a naposlijetku i implikacije za buduća istraživanja

    The role of sensory marketing in the creation of a tourism experience : doctoral thesis

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    Osjetilni marketing koncept je novijeg doba koji se prvobitno razmatrao u području marketinga doživljaja i maloprodaje, a tek kasnije u području turizma u cilju stvaranja konkurentske prednosti u rastućoj turističkoj industriji. Pojam je zaokupio pažnju brojnih istraživača i praktičara, međutim s obzirom da se radi o novijem konceptu te dinamičnom, neopipljivom i izazovnom mjerenju pojma turistički doživljaj, uočen je nedostatak empirijskih istraživanja o osjetilnom marketingu u turizmu. Stoga, osnovni cilj doktorskog rada jest na temelju dosadašnjih teorijskih i empirijskih spoznaja razviti teorijsku osnovu te kreirati valjan i pouzdan konceptualni model za procjenu utjecaja implementacije osjetilnog marketinga na afektivna i kognitivna stanja turista te na posljedice turističkog doživljaja odnosno na zadovoljstvo turističkim doživljajem, privrženost destinaciji i namjere ponašanja turista. Za potrebe empirijskog istraživanja prikupljeni su primarni podaci putem metoda ispitivanja odnosno tehnikama prikupljanja koje uključuju instrumente anketni upitnik i intervju u ruralnim turističkim destinacijama. Analiza podataka u glavnom istraživanju provedena je na uzorku od 429 ispitanika za kvantitativno istraživanje i 10 ispitanika za kvalitativno istraživanje. Za postizanje ciljeva istraživanja i testiranje postavljenih hipoteza primijenjene su metode deskriptivne, univarijatne i multivarijatne statističke analize u kvantitativnom istraživanju, dok je za kvalitativno istraživanje korištena metoda analize sadržaja. Primjenom metode parcijalnih najmanjih kvadrata modeliranja strukturnim jednadžbama (PLS-SEM) evaluiran je strukturni model i testirani su pretpostavljeni odnosi među konstruktima. Rezultati analize potvrdili su pozitivne i statistički značajne utjecaje konstrukata u strukturalnom modelu, najjaču vezu između konstrukata percepcija osjetilnog okruženja destinacije i afektivnih odgovora. Nadalje, rezultati kvalitativne analize pokazali su važnost svih osjetila pri doživljaju turističke destinacije. Rezultati istraživanja doktorskog rada predstavljaju znanstveni doprinos u konceptualnom, metodološkom i aplikativnom smislu. Doprinos je vidljiv u oblikovanju i testiranju konceptualnog modela za mjerenje povezanosti osjetilnog okruženja, turističkog doživljaja i namjera ponašanja, primjerni kvantitativnih i kvalitativnih metoda te informiranju o strateškim smjerovima koje destinacije mogu slijediti koristeći osjetilni marketing za privlačenje turista, njihovo zadovoljstvo, privrženost i preporuke u današnjoj visoko konkurentnoj turističkoj industriji.Sensory marketing is a recent concept that was initially considered in the field of experience marketing and retail, and later in the field of tourism, regardless of the fact that tourists have always experienced the destination with their five senses. Only in recent years has the tourism industry adopted the concept of sensory marketing as a marketing strategy in order to create a competitive advantage in the rapidly growing tourism industry, therefore empirical studies on sensory marketing in tourism are scarce. The paucity of sensory marketing studies in tourism results in insufficient research into the relationship between sensory marketing and the tourist experience, as well as the consequences of the tourist experience resulting from stimuli in the sensory environment. The reason for this is reflected precisely in the dynamism, intangibility and challenging measurement of the tourist experience, and the authors mostly limit themselves to descriptions of the dimensions of the tourist experience, singling out the sensory dimension as one of the significant ones, therefore the relationship between sensory marketing and the tourist experience remains insufficiently researched, which defines the research problem. Therefore, the main purpose of the doctoral thesis is to prove that through sensory marketing it is possible to influence the tourist experience of visitors to a tourist destination and their behavioral intentions. The main goal of the work, in accordance with the observed gap in the available scientific literature and recommendations for future research, is to develop a theoretical basis based on the theoretical and empirical findings so far and to create a valid and reliable conceptual model for assessing the impact of the implementation of sensory marketing on the affective and cognitive states of tourists and on the consequences of tourism experience, i.e. satisfaction with the tourist experience, destination attachment and tourist behavioral intentions. On the basis of previous research, a conceptual research model was formed and the following hypotheses were developed: H1: The perception of destination sensescape has a positive and statistically significant influence on the tourists' affective responses, H2: The perception of destination sensescape has a positive and statistically significant influence on the tourists' cognitive responses, H3: Tourists' affective responses have a positive and statistically significant influence on their satisfaction with the tourist experience, H4: Tourists' cognitive responses have a positive and statistically significant influence on their satisfaction with the tourist experience, H5: Satisfaction with the tourist experience has a positive and statistically significant influence on destination attachment, H6: Satisfaction with the tourist experience has a positive and statistically significant influence on the tourist's behavioral intentions. In order to test the conceptual model, a quantitative research was conducted. The survey method was used for data collection, and the form for data collection is a structured questionnaire designed on the basis of previous research and modified according to the needs of the research. Given that the measuring scales of the constructs were originally developed in English, they were therefore subjected to a content validity check performed by seven experts in the field of marketing and tourism, based on whose suggestions and comments the research instrument was improved. Furthermore, in order to check the content validity of the survey questionnaire, its clarity and comprehensibility, a pre-test was conducted on a sample of 48 respondents. The questionnaire was then translated into German and Italian with the help of one translator and three native speakers. After designing the survey questionnaire, it was tested through a pilot study on a purposeful random sample of 102 respondents in order to perform an analysis of the psychometric characteristics of the survey questionnaire, and the obtained results of the pilot study were used in the analysis of the results related to the assessment of the validity and reliability of the measuring instrument, after which shaped the final version of the survey questionnaire. The main quantitative research was conducted on a purposeful random sample of 429 respondents. Collected primary data were analyzed using univariate and multivariate statistical analysis methods. After conducting the quantitative research, an exploratory qualitative research was conducted. For these purposes of research, an interview method was used with 10 stakeholders in a tourist destination, and an effort was made to determine their attitudes and opinions on the knowledge of the concept of sensory marketing, the importance of the senses in the tourist experience and their influence on behavioral intentions, as well as the importance of the levels of application of the sensory marketing strategy. The processing of primary data collected through interviews was carried out using content analysis. The exploratory factor analysis of the pilot study determined the dimensionality of the scales, and the communality values of all particles within the constructs were above the limit. Also, common method bias was not established. Taking into account all the above, the main research was started using the same survey questionnaire as an instrument for data collection. Multivariate statistical analysis using structural equation modeling using partial least squares (PLS-SEM) was used to assess the validity and reliability of the measurement model, and it was determined that all indicators are reliable for further analysis, that there is a high level of reliability in the measurement of latent constructs, and that all variables agree with the construct. to which they are attached. Discriminant validity in this model was confirmed. By analyzing the higher-order constructs that are part of the reflective-reflective model, that is, by checking their reliability and convergent validity, it can be concluded that reliability and convergent validity have been confirmed for all constructs. Discriminant validity was confirmed by calculating the Fornell-Lacker criterion, while discriminant validity was confirmed for most constructs by calculating the Heterotrait-monotrait correlation ratio (HTMT). Given that the proposed model also consists of a formative construct of a higher order - the perception of destination sensescape, an assessment of the formative measurement model was carried out, i.e. its collinearity, significance and relevance of weight loads and discriminant validity. By checking the collinearity by calculating the coefficient of variation inflation (VIF), it was determined that there is no collinearity between the related constructs, which shows that the measurement is appropriate. Furthermore, in order to assess the contribution of each lowerorder construct to the formation of the higher-order construct, the weight values of the lowerorder constructs were calculated and it was observed that the hapticscape contributes the most to the formation of the perception of destination sensescape followed by the tastescape. Comparing research by Buzova et al. (2021) who developed destination sensescape index that was used in this research, the hapticscape represents the second construct that contributes the most to the formation of the construct sensescape in urban destinations, while the first refers to the visualscape, which differs from of this research. At the same time, the results of previous research on sensory marketing in the tourist context document visual impressions as the most prominent ones reported by tourists (Xiong et al., 2015; Lv et al., 2020; Kastenholz et al., 2020), while the visualscape in in this research, it is only in the third place of contribution in shaping the construct perception of destination sensescape. Another construct that contributes to shaping the construct perception of destination sensescape is the tastescape, i.e. the importance of local gastronomy in rural destinations, which in the research of Buzova et al. (2021) is in third place. These results differ from the results obtained by previous research conducted in natural environments (Agapito et al., 2014; Kastenholz et al., 2020). For example, an analysis of the content of rural tourists' reports on their sensory experience revealed that the second most frequently mentioned sensory category is the sense of hearing (Agapito et al., 2014). In this research, the soundscape contributes the least to shaping the construct perception of destination sensescape, which is also confirmed by the results of the research by Buzova et al. (2021). The smellscape as the penultimate construct that shapes the perception of destination sensescape is in accordance with the research of the author Buzova et al. (2021) in urban tourist destinations. After the assessment of the measurement model, which contained the relective-reflective model and the reflective-formative model, the structural model was assessed. The assessment of collinearity as the first criterion for evaluating the structural model was carried out by checking the internal variation inflation factors (VIF) of the latent constructs, and it was determined that there is no problem of collinearity between the latent constructs. The second step of evaluating the structural model is to examine the proposed links between the latent constructs in the structural model through the calculation of path coefficients, the values of which show that the strongest link established between the constructs is the perception of destination sensescape and affective responses (path coefficient - original sample = 0.746), followed by the link between satisfaction with the tourist experience and behavioral intentions (path coefficient – original sample = 0.720). By calculating the coefficient of determination (R²), which represents the proportion of the variance of the endogenous (dependent) variable that is explained by the independent (predictor) variables, it was observed that the constructs satisfaction with the tourist experience, affective responses, behavioral intentions show a significant relationship, while cognitive responses and destination attachment show a moderate relationship. The next criterion for evaluating the structural model is the influence size coefficient (f²), which is a measure used to assess the relative influence of an exogenous variable on an endogenous variable, and it shows that there are large influences of the variables and a moderate influence of the variable affective responses to the variable satisfaction with the tourist experience, the strongest influence has the variable perception of destination sensescape to the variable affective responses. By calculating the Q²predict value, which refers to the predictive validity of the model, i.e. how well the model can predict the values of the target variable in new, unseen data, values higher than the threshold were observed, and thus it can be confirmed that the model has a potentially useful predictive ability. The assessment of the structural model showed that there is no problem of collinearity between the latent constructs, that the strongest relationship established between the constructs is the perception of destination sensescape and affective responses, that there are mostly large influences of the variables and that the model has predictive ability. According to the data of the analysis of the structural model and the calculation of the path coefficient, t-value, p-value, it is finally concluded that all the hypotheses have been confirmed. In addition to the quantitative research, the results of the qualitative research conducted through personal structured interviews with stakeholders of the tourist offer and decision makers in rural tourist destinations indicate familiarity with the term sensory marketing (60%) and recognition of the importance of the senses (100%) when experiencing a tourist destination. However, they give the most importance to the sense of sight (60%), followed by the sense of taste (50%), all senses (40%), smell (30%), and hearing (10%) and touch (10%). It is clear that, unlike the results of the quantitative research, which showed that the sense of touch contributes the most to the perception of destination sensescape, the stakeholders in tourism believe that the sense of sight comes first. The sense of taste is in the second place of importance in qualitative research, and it occupies the same place in quantitative research, that is, the tastescape next contributes to the formation of the construct of perception of destination sensescape. Furthermore, all respondents recognize the importance of stimulating the activation of tourists' senses in a tourist destination for future behavioral intentions, and for the implementation of a sensory marketing strategy in a tourist destination, the majority of respondents see the responsibility of the tourist boards together with the stakeholders of the tourist offer. The research subject of this work is the research and assessment of a complex conceptual model of connectivity research and evaluation a complex conceptual model of the connection between the perception of destination sensescape, affective responses, cognitive responses, satisfaction with the tourist experience, destination attachment and behavioral intentions. Therefore, the research results of the doctoral thesis represent a contribution to the scientific field of social sciences, the field of economics, the field of marketing, the field of sensory marketing in a conceptual, methodological and applied sense. The scientific contribution of the conceptual part of the work is manifested in a systematic review of the literature and a critical analysis of previous conceptual and empirical research in the field of sensory marketing and tourist experience. At the same time, the contribution is visible in the design and testing of the conceptual model for measuring the connection between the perception of destination sensescape, the tourist experience and behavioral intentions, as well as in the adjustment of the measurement scales used to measure the basic constructs in the model and the testing of the relationship between the variables determined by the conceptual model. The scientific methodological contribution is manifested in the use of an innovative approach in the collection of data on the subject of research and their processing. The combination of qualitative and quantitative methods enabled a comprehensive understanding of sensory marketing and tourist experience and their connection from the point of view of tourists and decision makers in the destination. At the same time, the contribution is manifested in the adjustment of measurement scales for measuring the perception of destination sensescape, affective and cognitive responses, satisfaction with the tourist experience, destination attachment and behavioral intentions, testing of the conceptual model for determining the role of sensory marketing in the creation of the tourist experience, knowledge of the influence of the perception of destination sensescape on affective and cognitive responses, as well as on satisfaction with the tourist experience, destination attachment and behavioral intentions. In terms of application contribution, the results of the research inform meaningfully about the strategic directions that destinations can follow using sensory marketing to attract tourists, their satisfaction, attachments and recommendations in today's highly competitive tourism industry. At the same time, the contribution is visible in the practical knowledge of rural tourist destinations because previous empirical research was conducted in an urban tourist destination. The limitations of the research are visible in the selection of the research site, i.e. geographic limitation, time limitation because the research was conducted during the main tourist season, the disadvantages of using a survey questionnaire as a data collection technique (such as unintelligibility, length) and qualitative methods of data collection, i.e. interviews

    Concepts for Integrating Music and Musical Tourism in Destination Growth

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    Purpose – The aim of the research is to analyse the possibilities of implementing music and music tourism in innovative tourism off ers and promotions, based on the results and systematic analysis of existing literature with specifi c application in the repositioning of Croatian tourism.Research Design – The conceptual research provides a comprehensive insight into the way music is used in destination development. It focuses on various examples of the implementation of music tourism.Methodology – The research includes a bibliographic analysis using the Bibliometrix software package via the Scopus and WoS databases, which were selected to provide an overview of previous research on the concept of using music in destination development and to develop recommendations for implementation.Results – The results enable the identifi cation of key determinants and concepts of musical off erings and promotions in Croatian tourism based on a systematic literature review and the specifi cs of Croatian tourism development at all levels.Research Originality – The application of music in tourism, music management in tourism – audio management, represents an under-researched area of scientifi c and professional research and concrete applications in global and Croatian tourism. The paper off ers concrete proposals and research based on key research concepts. On an applied level, this requires a complete re-evaluation of how destination tourism incorporates musical off erings into its development syste

    Hotel web site SEO analysis : Segmentation and valorization as a precondition for discovering and understanding insights to improve online visibility

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    Purpose: The purpose of this article, in which the authors present the results of the scientific project “The relationship between the quality of the main SEO ranking factors and the position of a hotel brand’s website in the SERP” ZIP-FMTU003-11-2021, is to (1) identify and segment SEO variables relevant for better online visibility, (2) define a valorization model of the SEO variables, (3) valorize and define the mutual relationships of the observed SEO variables, and (4) identify and interpret the influence of the quality of the observed SEO variables on the quality of the websites of the observed sample of hotels. Methodology: The research was conducted in two main phases. In the first phase, the available scientific and professional literature was reviewed and examined. In the second phase, the analysis model was designed, the graphical interface of the analysis model was created, the hotel sample was defined, the necessary data of the observed variables were collected, and finally, data analysis and interpretation was performed. Results: In this article, (1) an approach to creating an analysis model and its graphical interface is described and explained, (2) a graphical interface and the analysis model are presented, (3) the algorithm for valorization of selected SEO elements is explained, (4) and finally, the results of the conducted analyses are presented. Conclusion: The results of the conducted research show the importance and complexity of researching the topic of online visibility, which opens numerous possibilities for conducting similar research

    Social media influencers as co-creators of the tourist destination value

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    Purpose – This paper aims to propose a model for co-creating destination value through Social media influencer (SMI) credibility, its congruences with destination products and tourists, by the mediation of tourist-destination product congruence, and perceived overall value creation for the tourist destination experience through SMI (OVCTDESIM). Methodology – Data was collected from a sample of 211 tourists and 32 tourist boards in Croatia, and it was processed and analyzed using Statistical Package for the Social Sciences (SPSS) ver. 26. Univariate statistical analysis (descriptive statistics) was used to describe the characteristics of the sample. Multivariate statistical analysis (exploratory factor analysis and confirmatory factor analysis) was used to confirm the reliability and validity of the scales, and structural equation modeling (SEM) was used to test the hypotheses. Thus, structural equation modeling was performed using Amos ver. 26, to analyze the structural relationships between the variables. An Independent-sample t-test was performed to identify the significance of differences between perceived and created or communicated overall value for the tourist destination experience through SMI during previsit, visit, and post-visit stay. Findings – The model explained 51.3% of the variance in intention to visit and 56.1% of the variance in intention to recommend the destination. Perceived SMI credibility significantly influenced perceived SMI-destination product and SMI-tourist congruences. Research results indicate that perceived SMI-tourist congruence significantly affects the perceived OVCTDESIM. However, the hypothesis regarding the influence of perceived SMI-destination product congruence on OVCTDESIM was not confirmed. The research results reveal that perceived OVCTDESIM significantly influences attitudes toward a destination, consequently influencing the intention to visit and recommend the destination. Additionally, it was established that partial mediation exists between SMI-destination product and SMI-tourist congruences through tourist-destination product congruence. Significant differences are identified between perceived and created or communicated overall value for the tourist destination experience through SMI. Contribution – The present research aims to close a specific research gap by proposing an original, empirically tested model that can be further developed and expanded in future research related to the use of influencer marketing in creating destination value and possibly in other contexts. Also, findings can serve as a reference for destination management planners to comprehend all the important dimensions to consider when employing influencer marketing to increase destination value

    Topic modelling of Croatian five-star hotel brands posts on Facebook using Latent Dirichlet Allocation

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    Official websites of hotel brands on Facebook are still an efficient way to interact with their customers, as the interaction between them covers different types of valuable information and benefits. The purpose of this study is to investigate the activities of hotel brands in social media and extract latent posting topics from Croatian five- star hotel brands. The authors used descriptive statistical analysis to analyse hotel brands’ activity and the probabilistic generative topic model Latent Dirichlet Allocation (LDA) to extract latent topics from the large number of hotel brands’ posts on Facebook. The results show that Croatian five-star hotel brands pursue the most common social media marketing objectives based on relationship building, publicity or message strategies, brand building, market research and sales promotion. The paper discusses the application of the Latent Dirichlet Allocation analysis and offers recommendations, challenges, and current insights into applied Croatian marketing strategies on the social media platform

    Donošenje investicijskih odluka u svjetlu ESG kriterija: izazovi i perspektive

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    U skladu s osnovnim ciljevima održivog razvoja, veliki broj poslovnih subjekata pronalazi načine za implementaciju okolišnih, društvenih i upravljačkih kriterija u proces donošenja poslovnih odluka. U sklopu ovoga rada analizirat će se izazovi i prednosti implementacije ESG kriterija. Nedostatak robusnih podataka na temelju kojih se izrađuju ESG procjene često predstavlja usporavajući čimbenik kada je riječ o prihvaćanju ESG strategija. Drugi učestali izazov koji se javlja proizlazi iz različitih internih metodologija koje su usvojile financijske agencije što u konačnici rezultira time da financijske agencije istim poslovnim subjektima dodjeljuju različite ESG ocjene. Neujednačena metodologija ocjenjivanja može predstavljati problem prilikom izrade investicijskog portfelja; stoga se u ovome radu na detaljan način pristupilo analizi metodologije izrade ESG ocjena, jednako kao i elaboriranju sastavnih elemenata. U radu su elaborirani prednosti integracije ESG kriterija, zakonska regulativa, analizirana je korelacija ESG ocjena između Sustainalyticsa i Refinitiva na uzorku od 13.405 poslovnih subjekata. Na istom uzorku analizirano je variranje ESG ocjena po sektorima kako bi se utvrdilo postoje li i koji su ESG-rizičniji sektori. U cilju uspoređivanja investicijskih portfelja u kojima su zastupljene kompanije različitih razina ESG ocjena kreirane su efikasne granice te je temeljem njihovih usporedbi izveden zaključak prema kojemu isključivanje dionica s lošim ESG ocjenama u portfelju ne doprinosi smanjenju rizika ili povećanju povrata

    Forecasting tourism demand : evaluating the prognostic effectiveness of econometric models

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    Cilj istraživanja diplomskog rada je dizajnirati model koji efikasno modelira i prognozira broj turista u Općini Orebić 2021. Prognoziranjem broja dolazaka u Općinu Orebić, destinacijski menadžment može učinkovito odgovoriti na razvoj turističkog tržišta, poboljšati svoju turističku ponudu i na kraju postići svoje strateške ciljeve. U radu su analizirani i modelirani mjesečni podaci o broju dolazaka turista u Općinu Orebić od 2010. do 2020. godine. Nakon modeliranja izvršeno je prognoziranje mjesečnoga broja dolazaka za 2021. godinu. Modeliranje i prognoziranje temeljeni su na modelima analize vremenskih serija i to na sezonskom naivnom modelu, modelu jednostavnih pomičnih prosjeka, Holt-Wintersovom modelu trostrukoga eksponencijalnog izglađivanja i sezonskom multiplikativnnom modelu eksponencijalnoga trenda. S ciljem evaluacije prognostičke efikasnosti korištenih modela korišteni su srednje apsolutno odstupanje i prosječna postotna apsolutna pogreška. Rezultati su pokazali kako je sezonski naivni model najučinkovitiji te, visoko pouzdan. Holt-Wintersov model trostrukog eksponencijalnog izglađivanja i sezonski multiplikativni modela eksponencijalnoga trenda su zadovoljavajući, dok je model jednostavnih pomičnih prosjeka ocjenjen kao najmanje učinkovit model

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