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Restrictions of freedom to provide services in the field of higher education
No full textSlobodno kretanje robe, osoba, usluga i kapitala u samim je temeljima europskog Pravo Unije. Temeljne ekonomske slobode omogućuju mobilnost na unutarnjem tržištu Europske unije. Kako bi se te slobode mogle primijeniti, potrebno je, između ostalog, osigurati priznavanje diploma i kvalifikacija izdanih na nacionalnoj razini. Osigurati njihovo usklađivanje i međusobno priznavanje, usvojeni su i implementirani sekundarni pravni akti u nacionalno zakonodavstvo država članica, pa će rad stoga predstaviti korelaciju i utjecaj temeljnih ekonomskih sloboda na građane Europske unije, s posebnim naglaskom na području priznavanja profesionalnih kvalifikacija. Kako bi se omogućilo slobodno kretanje, kvalifikacije građana moraju se lako razumjeti i prepoznati u cijeloj Europskoj uniji, bilo da im je svrha nastaviti školovanje u drugoj instituciji u drugoj zemlji ili potražiti posao u inozemstvu. Pozornost će se posvetiti priznavanju profesionalnih kvalifikacija i odgovarajućem zakonodavstvu koje uređuje pristup građana Europske unije tržištima rada drugih država članica. Poseban naglasak stavit će se na usvajanje i učinak Direktive 2005/36 / EZ i Direktive 2013/55 / EU, onih koje su države članice morale primijeniti u svoje nacionalno zakonodavstvo. Priznavanje profesionalnih kvalifikacija usko je povezano s akademskim kvalifikacijama i reformom obrazovanja, koja je započela uvođenjem Bolonjskog procesa i usvajanjem Lisabonske konvencije.The free movement of goods, persons, services and capital is at the very foundations of the European Law of the Union. Fundamental economic freedoms enable mobility in the internal market of the European Union. In order for these freedoms to be applied, it is necessary, among other things, to ensure the recognition of diplomas and qualifications issued at the national level. To ensure their harmonization and mutual recognition, secondary legal acts were adopted and implemented in the national legislation of the member states, so the paper will therefore present the correlation and impact of fundamental economic freedoms on the citizens of the European Union, with special emphasis on the recognition of professional qualifications. To enable free movement, citizens' qualifications must be easily understood and recognized throughout the European Union, whether their purpose is to continue their education at another institution in another country or to look for work abroad. Attention will be paid to the recognition of professional qualifications and the corresponding legislation governing the access of European Union citizens to the labor markets of other member states. Special emphasis will be placed on the adoption and effect of Directive 2005/36/EC and Directive 2013/55/EU, which the member states had to implement in their national legislation. The recognition of professional qualifications is closely related to academic qualifications and education reform, which began with the introduction of the Bologna Process and the adoption of the Lisbon Convention
Determinants of the security risk management in middle and large companies in the segment of the national critical infrastructure of the Republic of Croatia in accordance to ISO 31000:2018
No full textU ovom se doktorskom radu primjenom metoda multivarijatne statističke analize empirijski istražuje pretpostavljeni teorijski odnos između odrednica primjene norme ISO 31000:2018 i upravljanja sigurnosnim rizicima u srednjim i velikim poduzećima iz segmenta nacionalne kritične infrastrukture Republike Hrvatske. Također, istražuje se utjecaj bihevioralnih vanjskih odrednica i bihevioralnih unutarnjih odrednica na implementaciju temeljnih principa norme ISO 31000:2018. Poseban se naglasak stavlja na definiranje institucionalnih čimbenika za implementaciju norme ISO 31000:2018 te njihove povezanosti sa zrelosti upravljanja sigurnosnim rizicima u kontekstu poduzeća iz segmenta nacionalne kritične infrastrukure. Rezultati istraživanja pokazuju da stupanj implementacije i primjene norme ISO 31000:2018 ima značajan i pozitivan utjecaj na zrelost upravljanja sigurnosnim rizicima u srednjim i velikim poduzećima iz segmenta nacionalne kritične infrastrukture. Osim toga, rezultati pokazuju i da viša razina bihevioralnih unutarnjih čimbenika i viša razina bihevioralnih vanjskih čimbenika imaju značajan i pozitivan utjecaj na stupanj implementiranosti temeljnih odrednica norme ISO 31000:2018.This doctoral dissertation investigates the impact of institutional determinants of the ISO 31000:2018 standard and behavioral determinants on the management of security risks in business operations in medium and large companies that, according to the national classification belong to one of the sectors of the national critical infrastructure of the Republic of Croatia. Although there are studies in the recent literature that study the relationship between the implementation of the ISO 31000:2018 standard and behavioral factors, a comprehensive analysis of their interrelationship and impact on the management of security risks in business has not yet been made. This doctoral dissertation is therefore providing an answer to the question of how and to what extent different behavioral factors and institutional determinants of the ISO 31000:2018 standard affect the management of security risks in medium and large companies from the national critical infrastructure sector of the Republic of Croatia. Statistically significant positive correlations were found between all examined constructs. A higher expression of the institutional dimension, both at the overall level and at the level of sub-dimensions, and especially the sub-dimension of acceptance of the basic principles of the ISO standard 31000:2018, was associated with a more pronounced management of security risks, both at the level of the overall result, and and at the level of subdimensions. A higher expression of the behavioral external dimension, at the overall level, as well as at the level of both subdimensions, was associated with a higher expression of the institutional dimension at the overall level and at the level of the subdimensions. When it comes to the behavioral internal dimension, its higher expression was also associated with a higher expression of the institutional dimension, at the overall level and at the sub-dimension level. Finally, a positive connection was established between the two behavioral dimensions, as well as the connection of each of them with the maturity level of the security risk management process. The application of the basic principles of security risk management was statistically significantly positively related to all aspects of security risk management. In other words, a higher level of implementation of the application of basic principles was associated with higher knowledge, identification and analysis, response, supervision and cooperation, which confirmed hypothesis 1 of this doctoral dissertation. The above was elaborated in more detail, by elements of evaluating the maturity of security risk management, and a statistically significant correlation of the implementation and application of the basic principles of the ISO 31000:2018 standard with all the elements used to evaluate the maturity of security risk management is visible. The results of the conducted scientific research not only deepen the understanding of the security risk management process, but also emphasize the importance of implementing norms and respecting behavioral factors in this specific business segment. In addition, differences were identified between the degree of implementation of the norm in medium-sized and large companies from the national critical infrastructure segment, and differences in the results of the analysis of behavioral determinants depending on the size of the company are also very clearly visible. The results of this research have the potential to be important for future research in the field of security risk management in companies from the segment of national critical infrastructure
Consumer decision-making styles of generations Y and Z in purchasing coffee
No full textStilovi odlučivanja odražavaju način na koji potrošači donose odluke o kupnji te su koristan alat za razumijevanje ponašanja potrošača. Kava, kao globalno popularan proizvod, bilježi stalni rast prodaje i konzumacije, što naglašava važnost analize potrošačkih stilova odlučivanja pri kupnji ovog proizvoda. Consumer Style Inventory (CSI), teorijski okvir koji su razvili Sproles i Kendall (1986), koristi se za opisivanje osam stilova odlučivanja u kontekstu kupnje. Ovaj rad istražuje razlike u stilovima odlučivanja pri kupnji mljevene kave između generacija Y i Z. Cilj rada bio je istražiti prevladavajuće stilove odlučivanja u kupnji mljevene kave kod ovih generacijskih skupina te utvrditi potencijalne sličnosti i razlike. Za potrebe diplomskog rada, primarni su podaci prikupljeni provedbom anketnog istraživanja putem Google obrasca. Istraživanje je provedeno na uzorku od 161 ispitanika pripadnika generacije Y i punoljetnih pripadnika generacije Z, a koji su kupci i potrošači mljevene kave. Pomoću Likertove ljestvice od pet stupnjeva mjerio se stupanj slaganja ispitanika s tvrdnjama koje su dostupne u okviru CSI mjerne ljestvice. Rezultatima istraživanja pokušava se preciznije objasniti koji su stilovi odlučivanja pri kupnji mljevene kave dominantni kod pripadnika generacija Y i Z te pružiti vrijednu perspektivu ponašanja potrošača u kupnji mljevene kave, što poduzećima u toj industriji može pružiti korisne smjernice za planiranje marketinških strategija.The decision-making style reflect the way consumers make purchasing decisions, and it is a useful tool for understanding consumer behavior. Coffee, as a globally popular product, has been experiencing steady growth in sales and consumption, which highlights the importance of analyzing consumer styles when purchasing this product. The Consumer Style Inventory (CSI), a theoretical framework developed by Sproles and Kendall (1986), is used to describe eight decision-making styles related to ground coffee purchasing. This graduation thesis investigates the differences in decision-making styles when purchasing a ground coffee between generations Y and Z. The aim of the graduation thesis was to investigate the prevailing decision-making styles when purchasing ground coffee among these generational groups and to identify potential similarities and differences. For the purposes of the graduation thesis, primary data were collected by conducting a survey using Google Forms. The research was conducted on a sample of 161 respondents from Generation Y and adult members of Generation Z, who are buyers and consumers of ground coffee. A five-point Likert scale was used to measure the degree of agreement of the respondents with the statements available within the CSI measurement scale. The results of the study attempt to more precisely explain which decision-making styles when purchasing ground coffee are dominant among members of generations Y and Z and provide a valuable perspective on the behavior of ground coffee consumers, which can provide useful guidelines for companies in that industry to plan marketing strategies
Financial innovations and their impact on financial institutions
No full textPredmet rada je analiza financijskih institucija i financijskih inovacija, s posebnim fokusom na njihov međusobni odnos i utjecaj na moderni financijski sustav. U radu se proučavaju ključni aspekti koji definiraju funkcioniranje financijskih institucija, njihove uloge u ekonomiji te načini prilagodbe novim trendovima i izazovima financijskih inovacija. Svrha rada je pružiti uvid u to kako financijske inovacije, poput digitalizacije, automatizacije i razvoja novih financijskih proizvoda, oblikuju poslovanje financijskih institucija. U radu se želi istaknuti značaj prilagodbe institucija u kontekstu tržišnih promjena i očekivanja klijenata te istražuju regulatorna i sigurnosna pitanja koja prate implementaciju inovacija. Cilj rada je analizirati kako financijske institucije reagiraju na izazove i prilike koje donose inovacije. U radu se nastoji objasniti utjecaj inovacija na poslovne modele i strategije institucija te identificirati najbolje prakse i potencijalne rizike. U radu se pružaju smjernice za buduća istraživanja i praktična rješenja u financijskom sektoru. U radu je pokazano kako financijske inovacije oblikuju strategije i operativne modele institucija te kako regulatorna i sigurnosna pitanja utječu na proces njihova usvajanja. Također, naglašena je važnost implementacije novih tehnologija, poput digitalizacije i automatizacije. U radu se ukazuje na prilike i izazove s kojima se financijske institucije suočavaju, pružajući temelje za daljnje istraživanje i razvoj sektora.The subject of this paper is the analysis of financial institutions and financial innovations, with a particular focus on their interrelationship and impact on the modern financial system. The paper examines key aspects that define the functioning of financial institutions, their roles in the economy, and how they adapt to new trends and challenges arising from financial innovations. The purpose of the paper is to provide insight into how financial innovations, such as digitalization, automation, and the development of new financial products, shape the operations of financial institutions. The paper aims to highlight the importance of institutional adaptation in the context of market changes and client expectations, while also exploring regulatory and security issues associated with the implementation of innovations. The objective of the paper is to analyze how financial institutions respond to the challenges and opportunities brought by innovations. It seeks to explain the impact of innovations on business models and strategies while identifying best practices and potential risks. The paper also provides guidelines for future research and practical solutions within the financial sector. The paper demonstrates how financial innovations shape the strategies and operational models of institutions and how regulatory and security concerns influence their adoption. Additionally, the importance of implementing new technologies, such as digitalization and automation, is emphasized. Finally, the paper highlights the opportunities and challenges financial institutions face, providing a foundation for further research and development in the sector
Trends and challenges of implementing environmental, social and governance criteria in the financial sector of European Union
No full textU radu se istražuju trendovi i izazovi primjene okolišnih, društvenih i upravljačkih kriterija (ESG) u financijskom sektoru Europske unije te se navedeno prikazuje i na primjeru Republike Hrvatske. Europska unija prednjači s direktivama i uredbama kojima regulira održivo poslovanje i financiranje. U radu je izložen regulatorni okvir takvog financiranja te su kroz analizu prikazani trendovi u bankovnom sektoru, osigurateljnoj djelatnosti te mirovinskim i investicijskim fondovima. Održivim investicijama ostvaruju se pozitivni učinci na okoliš i zajednicu te se naglasak stavlja na dugi rok u odnosno na prijašnje kratkoročno ostvarivanje prinosa. Kao izazovi u poslovanju institucija i poduzeća javljaju se nefinancijsko izvještavanje i posebno zeleni manipulativni marketing, poznatiji kao greenwashing, te drugi oblici manipulativnog marketinga koje treba anticipirati u poslovanju. Zbog brojnih regulatornih promjena koje su donesene u proteklih nekoliko godina, regulator nameće povećanje opsega obveznika nefinancijskog izvještavanja. Hrvatska, kao članica Europske unije, obvezna je slijediti regulatorni okvir koji se odnosi na održivo financiranje te je istraživanjem i analizom dostupnih podataka u ovom diplomskom radu primjetno postignuće u pogledu implementacije navedenih kriterija u financijskom sektoru.The paper investigates the trends and challenges of the application of environmental, social and management criteria (ESG) in the financial sector of the European Union, and the above is shown on the example of the Republic of Croatia. The European Union is leading the way with directives and regulations that regulate sustainable business and financing. The paper presents the regulatory framework of such financing, and trends in the banking sector, insurance industry, and pension and investment funds are presented through the analysis. Sustainable investments achieve positive effects on the environment and the community, and the emphasis is placed on the long term rather than the previous short-term realization of returns. Non-financial reporting and especially green manipulative marketing, better known as greenwashing, and other forms of manipulative marketing that should be anticipated in business appear as challenges in the business of institutions and companies. Due to numerous regulatory changes that have been adopted in the past few years, the regulator imposes an increase in the scope of non-financial reporting obligations. Croatia, as a member of the European Union, is obliged to follow the regulatory framework relating to sustainable finance, and through the research and analysis of available data in this thesis, there is a noticeable achievement in terms of the implementation of the aforementioned criteria in the financial sector
The relationship between leadership style and perceived employee stress in the workplace
No full textU današnjem poslovnom okruženju, gdje mentalno zdravlje zaposlenika predstavlja sve važniji faktor, važno je razumjeti kako stilovi vodstva mogu utjecati na razinu stresa među zaposlenicima. Cilj ovog diplomskog rada je ispitati i analizirati povezanost između različitih stilova vodstva i percipiranog stresa zaposlenika na radnom mjestu. Kroz teorijski okvir, rad analizira različite teorije vodstva i vrste stilova vodstva, kao i uzroke i posljedice stresa na radnom mjestu. Empirijsko istraživanje provedeno je među 151 zaposlenom osobom starijom od 18 godina iz različitih organizacija, a podaci su prikupljeni putem ankete i analizirani
statističkim hi-kvadrat testom. Rezultati istraživanja ukazuju na značajnu povezanost između stilova vodstva i percipiranog stresa zaposlenika što omogućava organizacijama bolje razumijevanje kako prilagoditi stilove vodstva kako bi smanjili stres i poboljšali produktivnost, kako samog zaposlenika, tako i organizacije. Podaci prikupljeni anketnim upitnikom potvrđuju prethodna istraživanja koja sugeriraju da laissez-faire stil vodstva, zbog manjka strukture, smjernica i podrške, može negativno utjecati na zaposlenike uzrokujući nesigurnost i povećanje stresa. S druge strane, transformacijski stil vodstva pokazao se povezanim s nižim razinama stresa među zaposlenicima, dok je transakcijski stil vodstva izazvao umjerene razine stresa zbog svoje predvidljivosti i jasnih pravila. Iako rezultati većinom potvrđuju teze o povezanosti stila vodstva i stresa, neki rezultati, poput visoke razine stresa kod dijela zaposlenika pod transformacijskim vodstvom, ukazuju na potrebu za daljnjim istraživanjima. Ovaj rad doprinosi boljem razumijevanju utjecaja stilova vodstva na stres zaposlenika te nudi smjernice za unapređenje radnog okruženja i strategija vođenja u organizacijama.In today's business environment, where employee mental health is becoming an increasingly important factor, it is crucial to understand how leadership styles can impact stress levels among employees. The aim of this thesis is to examine and analyze the relationship between different leadership styles and perceived workplace stress. Through a theoretical framework, the paper explores various leadership theories and leadership styles, as well as the causes and consequences of workplace stress. The empirical research was conducted among 151 employees over the age of 18 from various organizations, with data collected through a survey and analyzed using the chi-square statistical test. The findings indicate a significant correlation between leadership styles and employees' perceived stress, allowing organizations to better understand how to adapt leadership approaches to reduce stress and enhance productivity. The survey data confirm previous research suggesting that the laissez-faire leadership style, due to its lack of structure, guidance, and support, can negatively affect employees, leading to uncertainty and increased stress levels. On the other hand, the transformational leadership style was associated with lower stress levels among employees, whereas the transactional leadership style resulted in moderate stress levels due to its predictability and clear rules. Although the results largely support the hypothesis of a connection between leadership styles and stress, certain findings, such as high stress levels among some employees under transformational leadership, highlight the need for further research. This paper contributes to a better understanding of the impact of leadership styles on employee stress and offers guidelines for improving the work environment and leadership strategies within organizations
Application of artificial intelligence in financial institutions in the Republic of Croatia
No full textOvaj diplomski rad bavi se temom primjene umjetne inteligencije (UI) u financijskim institucijama u Republici Hrvatskoj. Cilj rada je prikazati na koji način umjetna inteligencija utječe na poslovanje financijskih institucija, koje su njezine prednosti, izazovi te budući razvoj. U prvom dijelu rada objašnjeni su osnovni pojmovi umjetne inteligencije, njezin povijesni razvoj te ključne tehnologije poput strojnog učenja, dubokog učenja i neuronskih mreža. Posebna pažnja posvećena je etičkim pitanjima i sigurnosnim rizicima povezanim s primjenom umjetne inteligencije. Empirijski dio rada temelji se na provedenim intervjuima s predstavnicima pet financijskih institucija koje posluju na području Republike Hrvatske. Rezultati istraživanja pokazuju da umjetna inteligencija već sada značajno doprinosi unaprjeđenju poslovnih procesa, posebno u područjima otkrivanja prijevara, analize podataka, korisničke podrške i automatizacije ponavljajućih zadataka. Prikazano je i nekoliko izazova s kojima se institucije susreću, poput pitanja privatnosti podataka, kibernetičke sigurnosti te etičkih dilema u vezi s automatiziranim odlukama. Zaključuje se da će u budućnosti umjetna inteligencija imati sve veći značaj u financijskom sektoru, a njezina uspješna implementacija ovisit će o pravilnom upravljanju rizicima, edukaciji zaposlenika i razvoju transparentnih sustava.This thesis focuses on the application of artificial intelligence (AI) in financial institutions in the Republic of Croatia. The aim of the paper is to present how artificial intelligence influences the operations of financial institutions, its advantages, challenges, and future development. The first part of the thesis explains the basic concepts of artificial intelligence, its historical development, and key technologies such as machine learning, deep learning, and neural networks. Special attention is given to ethical issues and security risks associated with the use of artificial intelligence. The empirical part of the thesis is based on interviews conducted with representatives of five financial institutions operating in the Republic of Croatia. The research results show that artificial intelligence has already significantly contributes to improving business processes, especially in areas such as fraud detection, data analysis, customer support, and automation of repetitive tasks. Several challenges faced by institutions are also presented, including issues of data privacy, cybersecurity, and ethical dilemmas related to automated decision-making. The thesis concludes that artificial intelligence will play an increasingly important role in the financial sector in the future, and its successful implementation will depend on proper risk management, employee education, and the development of transparent systems
Digitalne valute središnjih banaka i prelazak na bezgotovinsko društvo
No full textThe global financial landscape is undergoing rapid transformation as digital payment systems gain prominence and the use of physical cash declines. In response, central banks worldwide are actively considering the introduction of Central Bank Digital Currencies (CBDCs), digital versions of sovereign money issued and supported by national monetary authorities. Unlike decentralized cryptocurrencies, CBDCs are designed to operate within the traditional financial system while providing the benefits of digital innovation. This thesis investigates the role of CBDCs in the context of the growing transition to cashless societies. It explores how CBDCs may influence key aspects of the financial system, including payment efficiency, monetary policy transmission, financial stability, and the role of commercial banks. The research methodology relies entirely on secondary sources such as academic publications, institutional reports, and economic analyses. A qualitative and descriptive approach is used to outline key concepts, assess various international CBDC initiatives, and identify common design challenges and opportunities. The study begins by introducing the evolution of money and payment systems, followed by a detailed discussion on the emergence of cashless societies and their socio-economic implications. It then examines the concept of CBDCs, including their design models, potential benefits, and associated risks. The thesis also evaluates the impact of CBDCs on monetary policy and banking systems, offering insights into how central banks might maintain stability while embracing innovation. In summary, the paper concludes that while CBDCs are not a universal solution, they hold significant potential to support the transition toward a more efficient, transparent, and inclusive digital monetary system. However, careful planning, regulation, and public trust will be essential for successful implementation
Implementation and effectiveness of ISO standards in insurance companies
No full textU suvremenom poslovnom okruženju organizacije se suočavaju s brojnim izazovima, među kojima se najviše ističu održavanje konkurentnosti, usklađivanje sa standardima te ispunjavanje potreba klijenata. Sve navedeno su razlozi neprestanog aktivnog traženja načina na koje mogu poboljšati svoje proizvode i usluge. Osiguravajuća društva dio su financijskog sektora koja imaju značajnu ulogu u očuvanju ekonomske stabilnosti te zaštiti ljudi, imovine i interesa. Kao i brojne druge organizacije, i osiguravajuća društva imaju povećanu potrebu za uspostavljanjem i održavanjem visokih standarda poslovanja koji osiguravaju dosljednost, transparentnost i kontinuirano unapređenje. Najznačajniji alat u ostvarivanju navedenih ciljeva predstavlja implementacija međunarodnih standarda, među kojima se posebno izdvajaju standardi Međunarodne organizacije za standardizaciju – ISO. Mogu se definirati kao skup međunarodno priznatih smjernica i specifikacija koje organizacijama pomažu osigurati kvalitetu, sigurnost, održivost i efikasnost. Iako ovi standardi obuhvaćaju širok spektar područja, mogu se izdvojiti oni koji se odnose na kvalitetu (ISO 9001), okoliš (ISO 14001), sigurnost informacija (ISO 27001) i drugi. Proces implementacije ISO standarda obuhvaća detaljnu analizu i optimizaciju poslovnih procesa, a kao rezultat implementacije organizacije mogu postići veću efikasnost, smanjene troškove ili poboljšanje sveukupne produktivnosti. Osiguravajuća društva procesom implementacije međunarodne norme ISO 9001 imaju za cilj poboljšati kvalitetu proizvoda i usluga, unaprijediti zadovoljstvo klijenata, zaposlenika i poslovnih partnera te ojačati lidersku poziciju, kako na nacionalnom, tako i na regionalnom tržištu. Cilj ovog rada je istražiti proces implementacije ISO standarda u osiguravajućim društvima, s kojim se izazovima u tom procesu najčešće suočavaju te analizirati u kojoj mjeri implementacija spomenutih normi pridonosi poboljšanju organizacijskih izvedbi
The accounting aspect of the implementation of European Union projects through the grant agreement for small and medium sized enterprises
No full textUlaskom u Europsku uniju Republika Hrvatska je postala korisnica sredstava iz Europskih strukturnih investicijskih fondova što je omogućilo financiranje projekata namijenjenih malim i srednjim poduzetnicima. Cilj ovog rada je istraživanje preduvjeta implementacije bespovratnih sredstava putem ugovora o dodjeli bespovratnih sredstava u sklopu Operativnog programa Konkurentnost i kohezija 2014. -2020. s naglaskom na računovodstveni aspekt provedbe projekta. Fokus rada je na malim i srednjim poduzetnicima koji su ključni za razvoj gospodarstva Hrvatske u skladu s nacionalnim smjernicama i smjernicama EU. Rad istražuje ključne karakteristike ugovora o dodjeli bespovratnih sredstava, njihovu primjenu, te izazove u provedbi EU projekata. Također, u radu se analiziraju postojeće računovodstvene prakse i identificiraju problemi koji potencijalno usporavaju apsorpciju sredstava. Metodologija korištena u radu uključuje analizu financijskih izvještaja i projektnih rezultata malih i srednjih poduzetnika te deskriptivnu analizu ključnih računovodstvenih postupaka. Stručni doprinos rada sastoji se u identifikaciji problema i prijedlogu mjera za unapređenje sustava upravljanja i kontrole u provedbi EU programa.Joining the European Union the Republic of Croatia became a beneficiary of funds from the European Structural and Investment Funds which provided financing projects specifically intended for small and medium sized enterprises. The aim of this thesis is to analyze preconditions for the implementation of grants through the Grant Agreement under the Operational Programme Competitiveness and Cohesion 2014. -2020. with a focus on the accounting aspect of project implementation. This thesis focuses on small and medium sized enterprises, which are crucial for the development of the Croatian economy in accordance with both national and European Union guidelines. The thesis explores the key characteristics of the Grant Agreement, its application, and the challenges in implementing EU projects. It also analyzes existing accounting practices and identifies issues that potentially slow down the absorption of funds. The methodology used in this thesis includes the analysis of financial statements and project results of small and medium sized enterprises, along with a descriptive analysis of key accounting procedures. The professional contribution of this thesis consists in identifying problems and proposing measures to improve the management and control system in the implementation of EU programs