Pravni Vjesnik最新文献_第7页

EVALUATING ENVIRONMENTAL ACCOUNTING AND REPORTING: THE CASE OF CROATIAN LISTED MANUFACTURING COMPANIES 环境会计与报告评估&以克罗地亚上市制造企业为例

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Pravni Vjesnik Pub Date : 2020-04-01 DOI: 10.25234/pv/8089

Ana Zrnić, Dubravka Pekanov Starčević, I. Mijoč

{"title":"EVALUATING ENVIRONMENTAL ACCOUNTING AND REPORTING: THE CASE OF CROATIAN LISTED MANUFACTURING COMPANIES","authors":"Ana Zrnić, Dubravka Pekanov Starčević, I. Mijoč","doi":"10.25234/pv/8089","DOIUrl":"https://doi.org/10.25234/pv/8089","url":null,"abstract":"Summary: The importance of environmental accounting has been recognised on a global scale, and thus environmental reporting has become legally required. The implementation of environmental accounting results in environmental information that has become part of the company’s non-financial report, as well as a component in creating a comprehensive overview of the company’s business activities. The aim of this paper is to research into the environmental accounting and reporting within Croatian listed manufacturing companies. It analyses the manner in which companies report environmental information, as well as the share of environmental information in the financial reports of listed companies in 2017, focusing on the manufacturing industry as the one with the most significant environmental impact. The results show that listed manufacturing companies do not use environmental accounting sufficiently, which consequently leads to insufficient environmental reporting. Listed manufacturing companies in the Republic of Croatia mostly report environmental information in a quantitative manner. The results of the analysis of environmental information show that companies’ reports often contain information on pollution and exhaust gases, while sustainability information is the least present information. In addition, few companies report on sustainability related to natural resource stocks and consumption and recycling. Thus, it is clear that caring for natural resources and protecting the environment for future generations are a low priority for management in the Croatian listed manufacturing companies. The companies surveyed report environmental information differently depending on the subsector they belong to. Furthermore, the implementation of environmental accounting and reporting has not increased on the basis of legal regulations.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2020-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48342130","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

NEKOLIKO PITANJA U VEZI S PRIMJENOM MEĐUNARODNIH UGOVORA U MEĐUNARODNOM PRIVATNOM PRAVU REPUBLIKE SRBIJE 与根据塞尔维亚共和国国际私人权利通过国际协定有关的几个问题

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Pravni Vjesnik Pub Date : 2019-12-01 DOI: 10.25234/pv/8045

M. Živković, Sanja Marjanović

引用次数: 0

A CONTRIBUTION TO THE DEBATE ON THE REPUBLIC OF CROATIA AS A SECULAR STATE AND ON THE TERMS SECULARIZATION AND SECULARISM 对关于克罗地亚共和国作为一个世俗国家以及关于世俗化和世俗主义术语的辩论作出贡献

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Pravni Vjesnik Pub Date : 2019-12-01 DOI: 10.25234/pv/8406

F. Staničić

{"title":"A CONTRIBUTION TO THE DEBATE ON THE REPUBLIC OF CROATIA AS A SECULAR STATE AND ON THE TERMS SECULARIZATION AND SECULARISM","authors":"F. Staničić","doi":"10.25234/pv/8406","DOIUrl":"https://doi.org/10.25234/pv/8406","url":null,"abstract":"In this paper, the author addresses the question of separation of state and church in the Republic of Croatia. There are those who argue that Croatia is a secular state, and there are those who argue the opposite. In order to analyze the relationship of state and church in the Republic of Croatia, the author first analyzes the constitutional determination of separation of state and church. He then analyzes different models of state-church relations in order to provide a theoretical frame for the inclusion of the Republic of Croatia in a corresponding model. He defines the term “secularism” and distinguishes this term from two other terms: “secular” and “secularization”. Through examples and research done by other authors he shows that there is no common definition of secularism and that it is not possible to define it in a way that would apply in every legal system. The author shows that those who argue that Croatia is not a secular state are wrong. However, he also shows that the meaning that “secularists” in Croatia ascribe to the term “secularism”, on the basis of which they claim that Croatia is a secular state, is also flawed. Namely, secularism in the context of Croatia does not have the same meaning as that in France – the banning of religion from the public sphere. Croatia has built a cooperation model of church and state relations in which church and state are separate, but the state is obliged to cooperate with and assist religious communities in their work.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2019-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45912374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

DIREKTIVA (EU) 2017/828 O IZMJENI DIREKTIVE 2007/36/EZ U POGLEDU POTICANJA DUGOROČNOG SUDJELOVANJA DIONIČARA I NJEZINA IMPLEMENTACIJA U HRVATSKO PRAVO DRUŠTAVA

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Pravni Vjesnik Pub Date : 2019-12-01 DOI: 10.25234/pv/8628

Dionis Jurić

引用次数: 0

NASLJEDNOPRAVNA RASPOLAGANJA U KORIST ŽIVOTINJE 动物使用的后续行动

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Pravni Vjesnik Pub Date : 2019-07-31 DOI: 10.25234/PV/8190

Davorin Pichler

引用次数: 0

ODSTUPANJA OD NAČELA JEDINSTVA NASLJEĐIVANJA U UREDBI EU-a O NASLJEĐIVANJU

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Pravni Vjesnik Pub Date : 2019-07-31 DOI: 10.25234/PV/8189

Katarina Knol Radoja

{"title":"ODSTUPANJA OD NAČELA JEDINSTVA NASLJEĐIVANJA U UREDBI EU-a O NASLJEĐIVANJU","authors":"Katarina Knol Radoja","doi":"10.25234/PV/8189","DOIUrl":"https://doi.org/10.25234/PV/8189","url":null,"abstract":"Inheritance should be regulated by a predictable law that is closely connected to it. For the purpose of legal certainty and to avoid fragmentation of the succession, that law should regulate total inheritance, regardless of whether the property is situated in a Member State of the European Union or in a third state. EU Regulation on succession, in most cases, follows the principle of the unity of succession, however, it departs from it when a third country is involved in the inheritance proceeding. Thus, in cases related to third countries, the establishment of the correspondence between the jurisdiction and the applicable law has shown impossible, since the allocation of jurisdiction between the courts of the Member States in accordance with that Regulation does not take into account the possibility that in such cases the courts of third countries, with which inheritance has a significant link, have jurisdiction. In these cases, therefore, by division of jurisdiction on the courts of the Member State and the courts of third countries, it may come to fragmentation of succession, which entails the risk of parallel proceedings with possible different outcomes. The aim of the paper is to analyze in which cases the provisions of the Regulation result in fragmentation of succession and to suggest possible solutions. Finally, the proposed changes would enable the parties to agree that the courts of third countries of the chosen law have jurisdiction in settling the issue of inheritance, under the condition that these courts are then competent to decide on succession as a whole. In addition, the introduction of specific rules on the recognition and enforcement of decisions on succession issued by the courts of third countries in the Regulation would ensure greater uniformity in the treatment of these countries in relation to Member States and thus a greater degree of appreciation for a unified approach to succession.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42947385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

21st CENTURY WILLS 21世纪遗嘱

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Pravni Vjesnik Pub Date : 2019-07-31 DOI: 10.25234/PV/8188

Dubravka Klasiček

{"title":"21st CENTURY WILLS","authors":"Dubravka Klasiček","doi":"10.25234/PV/8188","DOIUrl":"https://doi.org/10.25234/PV/8188","url":null,"abstract":"Wills are formal legal affairs that must satisfy strict prerequisites in order to be valid. Otherwise, they will be either automatically null or voidable. The rules pertaining to the form of wills have always been strict and have required wills to be made in a certain way. It is said that the amplified formalism promotes testamentary intent, ensures reliable evidence of testator’s wishes and reinforces the gravity of testation. However, it seems that, as of late, formalism sometimes clashes with the real intent of the decedent. Some countries have already adopted rules that allow judges to consider documents that do not meet all of the formal requirements needed for wills, to be valid and have effect. By doing so, they have opened the door to creation of certain new types of wills, made with the help of digital technology, that have never existed before – i.e. wills created with the help of smartphones, cameras or computers. Wills made with the help of digital technology are extremely informal but nonetheless; they purport testamentary intentions of the people who made them. These wills would not have any effect in most countries, however, in some, they can be declared valid, under certain conditions. This paper deals with a number of such examples and implications of abandoning strict formalism concerning the form of wills.","PeriodicalId":41100,"journal":{"name":"Pravni Vjesnik","volume":" ","pages":""},"PeriodicalIF":0.1,"publicationDate":"2019-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46051528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PRAVO NA NAKNADU ŠTETE ZBOG NEOPRAVDANE OSUDE ILI NEUTEMELJENOG UHIĆENJA ILI PRITVARANJA, S NAGLASKOM NA UPRAVNO POSTUPANJE U OSTVARIVANJU TOGA PRAVA 在行使这类权利的标题下，对不正常的判决或不可接受的逮捕或承认给予赔偿的权利

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Pravni Vjesnik Pub Date : 2019-07-20 DOI: 10.25234/PV/7198

Boris Ljubanović

引用次数: 0

UVODNA RIJEČ UREDNIKA TEMATSKOG BROJA 主题编号编辑器的语言介绍

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Pravni Vjesnik Pub Date : 2019-07-20 DOI: 10.25234/PV/9280

Dubravka Klasiček, Davorin Pichler

引用次数: 0

KORČULANSKI STATUT I NJEGOVA NASLJEDNOPRAVNA REGULACIJA 柯楚兰州及其下一个法规