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Asset declarations – an effective corruption prevention instrument in Southeast Europe or paper tiger?
No full textThe aim of the present Note is to raise awareness of the public and decision makers about the loopholes in the procedures for verifying asset declarations and penalising irregularities in them and offer solutions for more efficient verifications in order to increase the liability of institutions and enhance the rule of law
Households with children by breadwinner type: incomes, poverty and child caretaking
No full textWomen, particularly mothers, confront numerous challenges when striving to attain a balance between their work and personal lives. They often encounter obstacles when entering the job market, earning lower wages, and juggling household responsibilities, childcare, and careers. This study delves into the disparities among households with children based on the gender of the primary earner, investigating their income levels, attitudes, and distribution of childcare tasks. Data from the "Generations and Gender Survey" (GGS) is employed. The GGS is an international survey that examines inter-generational and gender dynamics, family interactions, fertility patterns, and other related aspects. The analysis employs various methods, including descriptive data analysis, comparative assessment and regression modelling. The research focuses on three countries with varying welfare and gender systems, child poverty rates, female workforce participation, and economic development: Bulgaria, France, and the Netherlands. The findings underscore variations in the prevalence of female breadwinner households across these nations. Bulgaria demonstrates the highest proportion, trailed by France and the Netherlands. Households with earnings homogamy generally boast the highest incomes. Notably, Bulgaria exhibits the largest share of economically disadvantaged households. Moreover, the study reveals attitudes concerning women's higher earnings within a household and the division of child caretaking tasks across countries and household types. Given that growing up in financially struggling households often has adverse effects on children, comprehending the contributing factors to this dynamic and disparities within households holds significant importance. This study further contributes insights into the efficacy of family-oriented policies, shedding light on their impact and effectiveness
A Brief Guide to the Proposal for the City of Zagreb 2023 Budget Revision
No full textThis guide aims to provide basic information on the proposed amendments to the City of Zagreb’s budget (i.e. budget revision) to be presented at the City Assembly meeting on 13 July 2023, thereby encouraging the public to actively participate in making decisions about the City’s budget
Budget transparency in Croatian Counties, Cities and Municipalities: November 2022 - April 2023
No full textexcel tabl
Changes to tax legislation in 2023
No full textOn 24 May 2023, the Croatian Government presented changes to tax legislation affecting various forms of taxation. The key changes pertain to the introduction of a relief for calculating contributions to Pillar I of pension insurance, the abolition of surtax and autonomy of local government units (cities and municipalities) to freely define the personal income tax (PIT) rate and the increase of personal allowances in the income tax system. This Note analyses the effects of the proposed measures to the tax burden of a hypothetical employee, discusses their advantages and potential threats to autonomous definition of tax rates and suggests potential alternatives to the proposed contribution relief
The analysis of cruise ships employees satisfaction
No full textThe subject of employee motivation and satisfaction becomes one of the main questions in recent time due to the lack of quantity and qualified employees in tourism. The objective of this paper is to find what is job satisfaction level of cruise ships employees’ and significance of chosen satisfaction factors in order to provide inputs that could help the companies in motivation efforts to achieve higher level of job satisfaction. The quantitative research was conducted by the questionary on 269 cruise ship employees from 19 different countries in 2022. The analysis was done for all participants in general and additionally to gender and dividing participants to service staff and managerial staff. Two main tests were used: Student’s two sample t-test of independent samples and Two sample z-test of proportions. It was found, in general, that cruise ships employees show the highest degree of satisfaction with factors such are paid expenses, destination, safety of job, independence in working, and flexibility and creativity. The lowest degree of satisfaction was showed by working hours, variable salary such are bonuses, commissions and incentives, and possibility of getting good tips. The managers have shown the highest level of satisfaction degree with paid expenses, destination, basic salary, safety of job and independence in work. The service staff have shown the similar satisfaction. The satisfaction with tips was the only factor for which was found statistically significant difference between managerial and service employees. There is statistically significant difference in non-satisfaction of male and female employees, for example, in safety of job, receiving feedback on work performance, ability of supervisor to recognize good job and appreciation of their opinions and suggestions for business improvement. The female employees have shown the higher level of dissatisfaction with those factors. Looking at high levels of satisfaction there was no statistically significant difference between male and female employees, except for appreciation of their opinions and suggestions for business improvement by supervisor. The male employees were more satisfied with this factor. The results of this paper are significant to the theory and practice, as there are a very few researches on cruise employees’, even in general
Prijedlog proračuna Grada Zagreba za 2024. : kratki vodič
No full textSvrha ovog vodiča je predočiti osnovne informacije o predloženim izmjenama i dopunama, odnosno rebalansu proračuna Grada Zagreba koji se upućuje na sjednicu Gradske skupštine 13. srpnja 2023. i tako potaknuti javnost da se uključi u odlučivanje o gradskom proračunu