The regional development issue is a relatively new area of public policy, which was not developed in many countries, especially the transition countries, such as the Republic of Croatia. The regional development policy represents one of the EU policies, known as Cohesion policy, and provides...

International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing International Accounting Standard,...

State investment in service activities of the public sector, as well as the financial returns analyzed from the aspect of service effectiveness and utilization of public goods, can be considered as one of the most significant dilemmas, especially in the field of education. When analyzing state...

State investment in service activities of the public sector, as well as the financial returns analyzed from the aspect of service effectiveness and utilization of public goods, can be considered as one of the most significant dilemmas, especially in the field of education. When analyzing state...

Non-tax revenues and parafiscal charges in most cases represent a limiting factor for the business sector and are an additional burden for citizens. In accordance with the recommendations of the European Commission and the Croatian national strategic documents, a rationalisation of the system of...

Beta coefficient is a measure of the investment or asset’s systematic risk in relation to the overall stock market. It enables comparison of level of the risk of investments or assets with different characteristics. Before interpretation of its results it is necessary to understand the specifi...

In the modern world, a legal framework has been set up and a market regulator has been defined so that payment as a relation between the debtor and creditor can not be put in question regarding the realization of their integral rights. Countries in transition, including Croatia (the Republic of...

In the modern world, a legal framework has been set up and a market regulator has been defined so that payment as a relation between the debtor and creditor can not be put in question regarding the realization of their integral rights. Countries in transition, including Croatia (the Republic of...

Risk is an unavoidable situation. Both individuals and business entities are exposed to various types of risk on a daily basis. Since business conducts in contemporary market conditions are characterized by an increasingly higher level of insecurity, business entities have acknowledged the value...