CIET Conference Proceedings 2014

International Scientific and Professional Conference
CONTEMPORARY ISSUES
IN ECONOMY AND TECHNOLOGY
CIET 2014
Split, 19 – 21 June
CONFERENCE PROCEEDINGS
www.ciet2014.oss.unist.hr
International Scientific and Professional Conference
CONTEMPORARY ISSUES
IN ECONOMY AND TECHNOLOGY
CIET 2014
Split, 19 – 21 June
CONFERENCE PROCEEDINGS
PDF on CD ROM with full papers
www.ciet2014.oss.unist.hr
Publisher:
University of Split
University Department of Professional Studies
Livanjska 5
21000 Split, CROATIA
For the Publisher:

Ivan Pavić, Rector
Ado Matoković, Head
Editors-in-chief:
Bože Plazibat
Silvana Kosanović
Cover Design:
Ivan Lovrić, Bože Plazibat
Text Editor:
Nebojša Veljanovski
Edition:
250 copies
ISBN 978-953-7220-15-0
CIP - Cataloguing in Publication
SP LIT UNI VE R SI T Y LI B R AR Y
UDK 33(063),
62(063)
CIP record is available in the catalogue of the Split University Library under number 150802045
Copyright University of Split,

University Department of Professional Studies, Split, 2014
All rights reserved.
No part of this publication may be reproduced, stored in retrieval system, or transmitted in any form or
by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission
of the University of Split, University Department of Professional Studies.
ORGANISING COMMITTEE
Bože Plazibat, Chair
Silvana Kosanović Domagoja Buljan Barbača
Zlatko Jankoski Anita Krolo Crvelin
Igor Gabrić Ivona Jukić
Karmen Klarin Ivica Ružić
Danijela Perkušić Malkoč Luka Mladineo
Goran Ćorluka Antonija Babić
Lada Reić Sandra Antunović
SCIENTIFIC COMMITTEE
Adina Paraschievescu (ROM) Jelena Vidović (HRV) Saša Mladenović (HRV)
Andrei O. Paraschievescu (ROM) Josip Sliško (MEX) Sergiu Petrovici (MDA)
Andreia Melnic (ROM) Larisa Savga (MDA) Silvana Kosanović (HRV)
Andrina Granić (HRV) Ljubomir Malešević (HRV) Smiljana Pivčević (HRV)
Damir Piplica (HRV) Magdalena Jasinska (POL) Stanko Geić (HRV)
Daniel Gherasim (HRV) Marijana Bartulović (HRV) Tatiana Puiu (ROM)
Daniela Burlacu (ROM) Marina Buzzi (ITA) Toma Rončević (HRV)
Dejan Kružić (HRV) Marko Vukšić (HRV) Tomislava Pavić Kramarić (HRV)
Doina Cmeciu (ROM) Mercedes Aznar Jimenez (ESP) Tonćo Marušić (BIH)
Domagoja Buljan Barbača (HRV) Miroslav Bjekić (SRB) Vlade Urošević (SRB)
Elena Bonta (ROM) Paško Županović (HRV) Vojkan Vuksanović (SRB)
Elena Fuior (MDA) Radisav Đukić (SRB) Zlatko Jankoski (HRV)
Ramona Florea (ROM)
PROFESSIONAL COMMITTEE
Alen Pezelj Ivica Filipović Nada Roguljić
Anita Krolo Crvelin Ivica Ružić Nenad Vulić
Bože Plazibat Ivo Jerčić Petar Pepur
Branko Sorić Ivona Jukić Sanja Radmilo Derado
Damir Piplica Jasenka Bubić Saša Mladenović
Danijela Perkušić Malkoč Jasmina Rogulj Silvana Kosanović
Dijana Perkušić Jelena Vidović Slaven Šitić
Domagoja Buljan Barbača Karmen Klarin Tatjana Listeš
Gorana Duplančić Rogošić Luka Mladineo Tomislava Pavić Kramarić
Haidi Božiković Marijana Bartulović Toni Milun
Hrvoje Karninčić Marina Lolić Čipčić Vera Petrović
Ivan Peronja Marko Miletić Vlade Urošević
Ivana Čizmić Mijana Matošević Radić Zlatko Ćesić
Miroslav Bjekić
CONTENTS
SCIENTIFIC PAPERS
Track 1: Finance & Accounting in Search for New Solutions S-1

TR01_S01 Ante Mrčela, Damir Piplica, Joško Krivić
Investment Support to Small and Medium-Sized Enterprises in Croatia S-3
TR01_S05 Domagoja Buljan Barbača, Anita Rogošić
Financial possibilities within EU funds for local government units in Split-
Dalmatian County S - 16
TR01_S06 Fuior Elena, Maxim Ion, Cărare Petru
Competitive Environment in the Banking Sectorin the Republic of Moldova:
Characteristics and Perspectives S - 27
Track 2: New Challenges in Entrepreneurship, Tourism and Trade S - 37

TR02_S05 L. Savga, V. Sitnicenco, A. Panuta, S. Turcanu
Tendencies and Strategic Priorities of Developing Domestic Trade S - 39
TR02_S06 Victoria Trofimov, Claudia Melinte

Economic and Social Problems Related To Migration Processes and the
Role of the Associative Sector in Addressing Them (The Case of Republic
Of Moldova) S - 47
TR02_S08 D. Perkušić Malkoč, K. Rakušić Cvrtak, A. Krolo Crvelin
The Role of Product Design in Creating Loyalty to New Technologies S - 57
TR02_S09 Goran Ćorluka, Mijana Matošević Radić
Analysis of Seasonality - Inbound Tourist Demand in Croatia S - 69
TR02_S10 Claudia Melinte, Claudia Tcaciuc
The Experience and the Opportunity of Implementation of the Research-
Based Academic Education on Corporate Social Responsibility of Co-
Operative Enterprises S - 82
TR02_S11 Ivona Jukić, Slađana Brajević, Antonija Babić
The Role of Clusters in the Development of Small and Medium-Sized
Enterprises in the Republic of Croatia S - 91
TR02_S14 Victor Apopii, Larisa Savga
Development of Domestic Trade in a Globalized Economy S - 101
Track 3: New Achievements in Mechanical Engineering S - 109

TR03_S03 Petra Mesarić, Bruno Palašek
Supervisory Control and Data Acquisition for Energy Management
Systems S - 111
TR03_S04 Siniša Zorica, Marko Vukšić, Ivan Zulim
Evaluation of DC-DC Resonant Converters for Solar Hydrogen Production
Based on Load Current Characteristics S - 121
Track 4: Interdisciplinary Approach to Teaching and Learning
Methodology S - 135
TR04_S01 Pilar Alberola, Mercedes Aznar
Enhancing Employability From An Academic Perspective S - 137
TR04_S02 Divna Krpan, Marko Rosić, Saša Mladenović
Teaching Basic Programming Skills to Undergraduate Students S - 147
TR04_S03 Silvana Kosanović, Brinton Tench Coxe
Developing a CBI Curriculum: Challenges and Outcomes S - 159
TR04_S05 Gorana Duplančić Rogošić
Lexical Collocations as a Building Block in Teaching ESP S - 171
TR04_S08 Branko Sarić
On Impulse Response of Linear, Continuous-Time, Time-Invariant System S - 181
TR04_S11 Hrvoje Golčić, Ivana Skelić, Maja Štula
Accessibility Issues Faced By Blind and Visually Impaired Persons in the
Field of Studying and Education S - 187
TR04_S12 Hrvoje Mladinić, Goran Zaharija, Saša Mladenović
Framework for Development of Physical Models and Simulations S - 199
TR04_S15 Goran Zaharija, Ana Grubač, Andrina Granić
LEaRN – LEgo Robot and Netlogo S - 209
TR04_S16 Monika Mladenović, Žana Žanko, Marko Rosić
Elementary Students’ Attitude Towards Programming in the Republic of
Croatia S - 219
TR04_S17 Toni Milun, Magdalena Radočaj, Petra Hanić
The Influence of Gender on Academic Achievement S - 227
TR04_S18 Jasmina Rogulj, Ivana Čizmić
Importance of Individual Differences in ESP Context S - 237
TR04_S19 Nikolina Bubica, Ivica Boljat
Strategies for Teaching Programming to Meet New Challenges: State of the
Art S - 248
TR04_S21 Serap Fırat
Importance of Human Resources Training in an Information Age S - 259
TR04_S22 Anica Hunjet, Goran Kozina
The Satisfaction of Polytechnics' Students with the Higher Education
System in Croatia S - 264
TRACK 01:
Finance & Accounting in Search for New
Solutions
Investment Support to Small and Medium-Sized Enterprises in
Croatia
Ante Mrčela
Consultant, Split, Croatia
amrcela9@gmail.com
Damir Piplica
University of Split, University Department of Professional Studies, Split, Croatia
damir.piplica@gmail.com
Joško Krivić
josko.krivic@gmail.com
Abstract. Small and medium-sized enterprises (SMEs) are the proof of human efforts in independent
presentation of the leverage aimed to faster and more efficient economic development. Developed
countries have accepted and implemented the concept of enterprises by creating positive business
environment and a supportive financial structure.
The significance of SMEs in total economic development of Croatia became noticeable during last
years. SMEs are increasingly represented by growing number of economic subjects, in financial
results and in number of employees within the total economy. Certainly, the biggest problem to SMEs
is funding, i.e. difficulty in approaching the capital essential for their establishing and development. In
this area a very special role belongs to the state and regional units of self-government which should
provide a stable and safe business environment in order to contribute to both, creation of new and
development of the existing economic subjects.
By strengthening the competitiveness of the SMEs on the long-term basis there is tendency to create
favourable conditions for the growth of investment and increasing the number of entities with new
products resulting in higher added value. Namely, since the mid of the year 2013 all the participants
have found themselves in a new situation, while SMEs are looking for a support and institutions which
can provide it (Ministries, Environmental Protection and Energy Efficiency Fund, Croatian Bank for
Reconstruction and Development, Croatian Agency for SMEs and Investments and the like). When
Croatia became a member of EU, surveillance of the financial supports has been transferred to the
rigorous „big boss“, European Commission. Looking forward to the future, the portion of EU funds of
support should be growing, while national supports should lessen.
This work researches institutional and regulatory restrictions to development of the SMEs in Croatia.
The research is specifically targeted to the problem of financing of SMEs in Croatia and it shows the
complete system of financing of this part of the national economy. At the same time the purpose and
goal of this work is to provide systematization, describe and explore relevant determinants of financial
supports to SMEs in Croatia, as well as to propose improvements of the existing and implementing of
possible new sources of financing, that would significantly expand possibilities of financing of these
enterprises in terms of quality.
Key words: SMEs, financing, supports, restrictions, investments
1. Introduction
Enterprises today renew, transform and encourage the development of economies around the
world - that generates the emergence of new business ventures, the opening of many new,
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mostly small and medium-sized businesses, creating new jobs and restoring the national
economy, providing them with vitality, innovative products and services. A special role in the
development of small business belongs to the state and local units of government that
coordinate stimulating measures which should ensure a stable and secure environment for the
emergence of new and development of existing business entities.
At the same time, enterprises are faced with specific problems in businesses that they cannot
solve independently. Therefore, the development of SMEs should be encouraged at the
national level, and it is necessary to provide the legislative, institutional and financial support.
Certainly, the role of SMEs in the overall economic development of the Croatian Republic in
recent years is increasing evidently and significantly in the number of businesses, financial
performance, but also by the proportion of employees in the overall economy.
The Republic of Croatia has accepted the concept of entrepreneurship in the last period and
provides financial support through various financial institutions, and both - state and local
government units. Considering this, the Republic of Croatia has created a system of financing
small and medium-sized enterprises, which mainly relies on banks and public financial
institutions. By joining the European Union of the Republic of Croatia, operators of SMEs
have been given approach to additional financial resources of EU Structural Funds.
2. Brief literature overview of financing SMEs in Croatia

SMEs are a driving force of development of the economy and employment. This part of the
economy has an outstanding role, economic characteristics, organization and institutional
environment. Nevertheless, a small number of authors researched the financing of SMEs in
Croatia. One of the authors who systematically studied problems of SMEs was Vidučić
(2005). She found that financing is a major constraint for the establishment and growth of
SMEs in Croatia and recommend measures to facilitate access to credit and the use of other
sources of funding. She also argued that financing SMEs through factoring has strong growth.
Ćorić and Piplica (2012) explained the basic similarities and differences of SME in Croatia
under conditions of crisis and compare it with developed European economies. Rimac
Smiljanić and Pepur (2012) analyzed the impact of global financial crisis on the financing and
performance of SME in Croatia. They suggested that the availability of bank financing is
worsened after the crisis and that the companies have turned to alternative sources of funding.
On the other side, Kundid and Ercegovac (2011) found that SMEs continuously encounter
higher borrowing costs and they suggest that government actions should stimulate more
inclusive bank finance of creditworthy SMEs. Kraft (2002) showed that banks in transition
countries face with many problems in financing SMEs like lack of historical data to base risk-
assessment on; macroeconomic instability, weak legal frameworks, etc. Anic and Pauš (1998)
identify major barriers to the development of SMEs as insufficient support by the
Government, low access to loans, lack of information on new technological developments,
and insufficient investment in education. Cziráky, Tišma and Pisarović (2005), investigated
SME loan requests in Croatia and didn’t find positive correlation between the bank's size and
its loan-size preference. Gavran and Gregov (2005) have explored the possibility of
establishing a network of business angels for SMEs in Croatia.
Conducted studies indicate that characteristics of SMEs are smaller size and production of
fixed assets, small number of employees, larger share of knowledge and innovation and
institutional autonomy, as such economic operators can simply and painlessly enter and exit
the reproductive patterns. Particularly significant is the ownership structure that has caused a
certain organizational structure of the company. Certainly, the fundamental problem of SMEs
is insufficient and inadequate funding resources. In this view, the sources of financing can be
equity or assets of investors and loan capital or loans. Policy of small businesses in the
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Republic of Croatia has not changed much over the past ten years and not much thought has
been given to the improvement of instruments on which this policy is based. However, the
problem of financing SMEs is still insufficiently explored. Therefore, this work tries to help
in shedding light the unused potentials of SMEs in Croatia.
3. Definition of SMEs in Republic of Croatia and the European Union

The criteria for the classification of subjects of SMEs in the Republic of Croatia are defined in
the Accounting Act and the Act on Promotion of Small Business. Entrepreneurs or companies
as per definitions of the Accounting Act are classified as small, medium and large, depending
on the amount of total assets, the amount of income, and the average number of employees
during the financial year.
a) Small businesses - not exceeding two of the following conditions:
- total assets of 32.5 million HRK,
- income of 65 million HRK,
- average number of employees during the financial year up to 50
b) Medium-sized businesses - exceeding at least two of three conditions for small
businesses, but not exceeding two of the following conditions:
 total assets of 130 million HRK,
 income of 260 million HRK,
 average number of employees during the financial year up to 250
c) Large enterprises - exceeding two conditions of the definition of medium-sized
enterprises.
By the Law on Promotion of Small Business Sector, SMEs consist of the natural and legal
entities independently and continuously engaged in activities aimed to making profit or
market income. Natural and legal entities that are a part of the sector of small and medium-
sized enterprises must meet three of the following conditions:
 to have an average annual employment of less than 250 employees,
 to be independent in business, which means that other natural or legal entities,
individually or collectively, do not own more than 25% of the property or the
decision-making rights in the small business entity,
 to achieve a total annual income equivalent of EUR 50,000,000.00 or have an
adequate active balance total being profit tax-payers, or have long-term assets if they
are liable to income tax in an equivalent of EUR 43,000,000.00.
Given the size of the subject, the Law on the Promotion of Small Business Development
distincts micro, small and medium-sized entities:
a) Micro entities are natural and legal entities employing on average per year less than
10 employees, annual turnover equivalent to 2,000,000.00 EUR, ie, have a value of
fixed assets equivalent to 2.000.000,00 EUR.
b) Small entities are natural and legal entities:
 with an average annual employment fewer than 50 workers,
 generating total annual income equivalent up to EUR 10,000,000.00, or having an
adequate active balance total being profit tax-payers, or have long-term assets if
they are liable to income tax in an equivalent of EUR 10,000,000.00.
c) Medium entities are natural and legal entities:
 with an average annual employment of more than 50 and less than 250 employees,
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 with overall annual income equivalent of EUR 10,000,000.00 to EUR
50,000,000.00, or an adequate active balance total being profit tax-payers, or have
long-term assets if they are liable to income tax in an equivalent of EUR
10,000,000.00 to EUR 43,000,000.00.
Accounting Law and the Law on the Promotion of Small Business Development have agreed
the limit on the number of employees to organize SMEs in the Republic of Croatia. The
categorization size businesses in Amendments to the Law on the Promotion of Small Business
in May 2012 is in line with the criteria adopted by the European Union1 enabling better
analysis and comparison of SMEs in the Republic of Croatia and the EU, as well as better use
of mechanisms designed to support SMEs through EU programs (table no. 1).
Table no. 1: Classification criteria of small business entities
Number of Annual turnover in Capital (assets / current assets) in
Type of business employees million EUR million EUR
entity
EU/ Croatia EU/ Croatia EU/ Croatia
Micro 0-9 2 2
Macro 10-49 10 10
Middle 50-249 50 43
Source: Law on the Promotion of Small Business Development (Official Gazette no. 29/02, 63/07, 53/12)
3.1 Importance of SMEs in Croatian economy

As a result of adverse conditions in the environment, and general economic downturns in the
year 2011, there was a decline in the number of businesses, but the structure of the economy
remains the same, due to the size of the company. The largest decline was recorded in the
category of medium-sized enterprises (6.3%), followed by small businesses (5.7%), while in
the category of large companies decreased by 4.3% (table no. 2).
Table no. 2: Distribution of firms by size of companies in years 2001, 2010 and 2011
2001 2010 2011
Enterprises Number of Number of Number of
% % %
subjects subjects subjects
SMEs 56.416 99 96.383 99.5 90.831 99.6
Small businesses 54.213 - 95.004 - 89.539 -
Medium-sized enterprises 2.203 - 1.379 - 1.292 -
Large companies 571 1 375 0,5 359 0.4
Total 56.987 100 96.758 100 91.190 100
Source: Croatian Chamber of Commerce, Centre for Entrepreneurship, Innovation and Development, 2012.
In addition to the number of businesses, SMEs have a significant share of GDP in Croatia
(table no. 3). In 2011 the share of SMEs in total GDP was 50.2%, representing a decrease of
1.8% compared to the year 2010 (due to the decrease in GDP in small enterprises). In the year
2011 the total revenue generated by Croatian export companies increased, with the largest
growth in small business (growth of 20.5 compared to the year 2010). Unlike medium-sized
businesses in which employment is slowly growing and large businesses in which
employment has stagnated, employment in small enterprises in the year 2011 fell by 6.9%.
1
In accordance with the recommendation of the European Commission 2003/361/EC of May 2003.
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Table no. 3: Size of Enterprises and GDP, Employment and Exports in the years 2010 and 2011
Company size
Economic evaluation criterion
Small Medium Large
sector
2010 2011 2010 2011 2010 2011
GDP
199.298 191.232 109.530 111.896 289.357 300.152
(million HRK)
GDP
33,3% 31,7% 18,3% 18,5% 48,4% 49,8%
(share)
Employment 415.320 386.692 157.147 159.616 287.341 287.035
Employment
48,3% 46,4% 18,3% 19,2% 33,4% 33,4%
(share)
Export
17.117 20.636 18.867 19.697 53.085 55.747
(million HRK)
Export
20,1% 21,5% 21,0% 20,5% 58,9% 58%
(share)
Source: Croatian Chamber of Commerce, Centre for Entrepreneurship, Innovation and Development, 2012;
FINA
Asymmetrical changes in employment, depending on the size of the company, are visible in
comparison to the year 2001 (although the year 2011 compared to the year 2010 showed some
changes, global conclusion applies). Thus in 2011 employment in the category of small
businesses significantly increased, in large enterprises we noticed a significant fall in
employment, while the level of employment in medium-sized companies is the most stable
(table no. 4).
Table no. 4: Structure of Employees with Regard to the Size of the Companies in the years 2001, 2010, and
2011
2001 2010 2011
Type of
company Number of Number of Number of
% % %
employees employees employees
Small 247.340 34,0 415.320 48,3 386.692 46,4
Medium 161.426 22,2 157.147 18,3 159.616 19,1
Large 318.467 43,8 287.341 33,4 287.035 34,5
Total 727.233 100,00 859.808 100,00 833.343 100,00
Table no.5: Structure of Employees in Small Businesses 2008 to 2011
The number of small Number of employees in Average - number of employees

Year
businesses small businesses in small businesses
2008 87.807 448.803 5.1

2010 95.004 415.320 4.4
2011 89.539 386.692 4.3
Employment in the sector of SMEs can be analyzed by comparing the average number of
employees in SMEs (table no. 5 and no. 6). The average number of employees in small firms
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ranges between 4 and 5, while in the medium-sized enterprises it has increased by 8.3% (from
an average of 114 employees in 2010 to an averaged 123.5 employed in the 2011).
Table no. 6: Structure of Employees in Enterprises 2008 to 2011
The number of Number of employees in

medium-sized enterprises Average - number of employees
Year medium-sized
in medium-sized enterprises
enterprises
2008. 1.396 170.038 121.8
2010. 1.379 157.147 114.0
2011. 1.292 159.616 123.5
4. Access to finance
Primary sources of financial support for the development of SMEs in Croatia are: banking,
credit unions, venture capital funds, informal forms of financing (business angels) and
government incentive programs and subsidized credit lines. In the GEM research of the 2002
to 2011, the point is that access to funding in every year meets more obstacles than the
stimulus (because of the score and components of entrepreneurial environment are under 3).
At the same time, SMEs are significantly focused on traditional sources of financing (bank
loans). The weaker focus on non-traditional sources of financing (venture capital and business
angels) is associated with limitations of such sources in the Croatian market.
The perception of the availability of non-traditional sources of financing in the year 2010 was
above the average for the countries involved in the GEM study (2.42 compared to GEM
countries average: 2.39), whereas in 2011 perception deteriorates and falls below the average
of the GEM countries (2.26 in Croatia compared to 2.44 - averaging GEM countries, table 7).
The highest grade of availability of non-traditional sources of financing in 2011 was in
Switzerland: 3.50.
Table 7: Perceptions of the availability of non-traditional sources of financing in the years 2010 and 2011
2010 2011
Grade 5 shows:
Average Croatia Average Croatia
There is sufficient equity funds, debt financing,

Financial government grants, private investors, venture
2.39 2.42 2.44 2.26
support capital funds, availability of an initial public
offering (IPO)
Source: GEM Croatia, CEPOR - Centre for Policy Development of SMEs and Entrepreneurship, 2011 (2012.)
In addition to information on access to funding provided by the GEM research,

complementary information on the credit market, investor protection and registration of
ownership are available in a study of World Bank's Doing Business (table 8).
Doing Business Loan Market research analyzes the following criteria: strength of legal rights
index, depth of credit information index coverage and public registry. According to these
criteria, the World Bank study of the 2012 positioned Croatia at 48th place out of 183
countries that participated in the survey. On a scale of 1-10, protection of the interests of
creditors and debtors through the legislative obstructions or inlets in Croatia is rated 6 (which
is lower than the average score of the EU countries 7, but it is more than 4 to assess how to
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protect the interests of creditors and debtors in the legislative framework is valued in
Slovenia). Depth of credit information is rated 5, on a scale of 0-6, which is more than 4 to
assess how much is averaging EU countries and to judge the depth of credit information in
Slovenia. In the UK, which is ranked with first place in Markets loan area, interests of
creditors and debtors are fully protected with quality legislative framework (rated 10), and
with high transparency of credit information (rated 6).
Table 8: Overview of indicators of the quality of the regulatory environment of the Doing Business, which refers
to the loan market for 2012
Indicator
Regulatory region The best
Croatia EU (average) Slovenia
indicator
Market loans
Great Britain
Strength of legal rights index (0-10) 6 10 7 4
Depth of credit information index (0-6) 5 6 4 4
Public registry coverage (% of adults) 0 0 16,8 3,3
Coverage of the private registry
50 100,0
(% of adults)
Registration of ownership
New Zealand
Number of procedures 5 2 5 5
Time (days) 104 2 32 110
Cost (% of property value) 5.0 0.1 4.8 2.0
Protecting investors
New Zealand
Disclosure index (0-10) 1 10 6 3
Source: Doing Business 2012, Croatia - Country Profile, International Bank for Reconstruction and
Development / The World Bank (The index ranges from 0-10, where the highest value indicates a high level of
transparency and corporate governance including five aspects of transparency in corporate governance)
The complexity of the registration of property valued by three criteria: the number of required
procedures for registering property, time required and costs of registration, in percentage
relative to the value of the property. Compared with the EU, Croatia has the same number of
procedures (5) and the cost of registration, but the time required for the registration of
ownership is significantly longer (104 days in Croatia, compared to 32 days, which is average
in EU).
4.1 Banks
Market bank loans and services provided for small and medium-sized enterprises are very
developed. Almost all banks offer loans to small and medium-sized businesses in a wide
range of products and services: loans for tourism services, youth, women, new technologies,
for veterans, for export, investment, working capital, for beginners, etc. When reviewing and
analyzing financial products designed for small and medium-sized enterprises, the following
conditions of financing can be seen:
a) Long-term loans
- Amount: EUR 250,000 (depending on the creditworthiness of the application)
- Duration: up to 25 years
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- Grace period: up to 36 months
- Interest: contract, up 6%
- Insurance: 1:1 - 1:1.5, promissory notes, debentures, deposits
b) Short-term loans
- Amount: EUR 2,500, depending on the creditworthiness of the client
- Duration: 12 months
- Interest: consensual
- Insurance: deposit, pledge commissioning placements, pledge of securities,
promissory notes, debentures.
Based on the annual report of Croatian National Bank in 2011, the banking sector is placed
291,724.5 million, of which the placement by the company amounted to 122,936.1 million or
42.1% of total loans unlike since 2010, when the total equity of the banking sector amounted
to 274,954.2 million, while the placement by the company amounted to 109,234.6 million. In
the year 2011 there was an increase in placements of the banking sector to corporate sector by
2.4%. The largest part of the total loans granted in the 2011 were directed towards the
population (43.9%), while according to government units placed 10.8% of the total loan
placements. As for the year 2010, the majority of corporate loans were used to finance
working capital and maintaining liquidity, however the ordered data do not include display of
corporate loans depending on the size of companies.
4.2 Microfinance and credit unions
Microfinance, as opposed to the standard models of financing includes loans and provision of
basic financial services with very flexible terms and conditions that allow clients to overcome
the shortcomings of traditional guarantees (such as real estate and guarantees), as well as
training and mentoring. Holders of microcredit services in the Republic of Croatia are the
credit unions, which by the Credit Unions Act, are a new organizational form that replaced the
savings and credit cooperatives. A series of restrictions resulted in a severe reduction in the
number of preformed savings and loan associations in the credit unions. Applying the limit of
territorial principle, i.e. allowing membership in credit unions only to residents of the same
local (regional) self-government, number of credit unions’ members was halved, as well as
the depository and credit funds needed for operations. This also terminated the number of
transactions, while lending was enabled only to individuals and small business owners.
According to the Annual Report of the Croatian National Bank, in the year 2011 only 22
credit unions operated, having assets of 569.17 million HRK (as opposed to earlier times
when 124 savings and credit cooperatives existed). In liquidation proceedings in the 2011
year, there were 10 credit unions and more than one went into bankruptcy. Also according to
the Croatian association of credit unions, members of the association in the year 2011
placement of loans was 4868, totalling 156,253,936 HRK, an increase in placements of 88%
compared to the year 2010, when 4,065 loans were placed worth a total of 82,939,717 HRK.
During the year 2010 the credit union qualified for the smaller number of loans compared to
the year 2009 by 6.5%. The average amount of allocated loans by credit unions in the
Republic of Croatia in 2009 was 21.400 HRK million, in 2010 was 20,403 HRK, while in the
2011 amounted to 32,098 HRK, indicating the orientation of the credit unions and their
significant role in financing the development of micro enterprises.
The comparison of models of microfinance in the Republic of Croatia based on the best
international practices developed in the last three decades indicating the underdevelopment of
microfinance in the Republic of Croatia in relation to the developed financial markets in
which operates a wide range of institutions, while in Croatia only a limited number of
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institutions is present, mainly banks and credit unions with a limited range of products for
SMEs. The target markets for microfinance services are micro enterprises, self-employed and
the unemployed, whose limited access to finance is a high barrier to the realization of
entrepreneurial activity. Research on the state of microfinance in the Republic of Croatia to
the year 2010 spent CEPOR highlighted the following issues:
 lack of guarantees for loans (60%),
 inadequate offer of banking products and services (53%),
 demanding credit documentation (46%),
 too high interest rate (34%) and
 lack of information among users of financial products (26%).
At the initiative of the Croatian association of credit unions to change the Credit Union Act,
the focus is on the provisions of the Act relating to the founding principles of credit unions,
types of activities / services (payment), membership, deposit insurance and deposits, as well
as the financial resources and credit union deposits in credit institutions.
4.3 Venture capital fund
During 2011 started work with funds for economic cooperation - Croatian version of venture
capital funds that represent public - private partnership between the Government of the
Republic of Croatian and private sectors, comprising the large institutional investors such as
pension funds, banks, insurance companies and large Croatian companies. The aim of the
project is on one hand to encourage the development of venture capital funds in the Republic
of Croatia and on other hand stimulation of the Croatian economy by providing access to
additional sources of long-term capital. With the establishment of funds for economic
cooperation, the plan to recapitalize the country's investment by private investors with
amounts between 75 and 300 million HRK per fund. Thus, in 2011 the Ministry of Business
and Trade in funds has paid 170 million HRK for economic cooperation. Through this project
Croatian companies will have two billion HRK in the next five years through the following
funds:
 Alternative Private Equity FGS (600 million HRK),
 Honestas FGS (155 million HRK),
 Nexus FGS (380 milijuna HRK),
 Quaestus Private Equity Kapital II (525 million HRK) i
 Prosperus FGS (340 million HRK)
Given that investing in venture capital funds involves entering into the ownership structure,
procedures related to the analysis and approval of funding is very complex and time
consuming in comparison to other forms of financing (on average six to nine months). For
these reasons, the first investment fund for economic cooperation took place in late 2011
when the Nexus FGS invested 40 million HRK into the project of building a data center (IT
sector). This type of financing is not aimed to small businesses for several reasons:
- The founders of the fund will finance projects under 100.000 EUR due to reduced
viability;
- Analysis and due diligence of each company for at least 25.000 EUR, irrespective of
size;
- Business management policy focuses on up to 10 projects.
Thus, during the year 2011, the Croatian Private Equity and Venture Capital Association
(CVCA), which gathers Croatian venture capital funds continued to promote this type of
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financing. The common organization of the Croatian Chamber of Economy (CCE) held a
series of seminars for entrepreneurs throughout Croatia titled "How to finance a business
venture capital funds?"
4.4 Business angels
CRANE (New Angel Network) - Croatian Association of Business Angels (www.crane.hr) is
a non-profit association that since September 2008 connects entrepreneurs who need capital
for their business ventures (usually beginners) and business angels - successful entrepreneurs
and corporate leaders who want to fertilize earned money by investing in projects in their
initial stages. Since 2008 by the 2011 the CRANE recorded a small number of projects, which
shows the low levels of development of this form of financing business ventures in the
Republic of Croatia. According to the Association of CRANE in 2010 the business angels in
the Republic of Croatia invested 1,502,600 HRK, while in 2011 they invested 2,634,100 HRK
in five projects, which represents an increase of total invested assets.
As a major obstacle in expanding the activities of business angels in the Republic of Croatia,
the CRANE association points out underdeveloped market of capital funds to invest in
projects in the process of exiting the successful start-up projects in foreign markets, lack of
quality projects on the market, and low levels of education entrepreneurs.
5. Research results and suggestions for improving the investment support to SMEs in
Croatia
Creating a quality system of investment support of SMEs is one of the most important
prerequisites for the development of these businesses. Increasing awareness of their
importance for economic development in the last few years in the Republic of Croatia has led
to significant advances in the offer of the sources of investment financing support small
businesses. Slowly reducing the share of aid from the holders of economic policy partly
directed at those issues - those that have not resulted in positive economic effects, but even
more to distort the principles of competition. Certainly we can look positively to the future;
the aid should increase the share of European funds, while the national support should
decrease. Furthermore, we will offer suggestions of measures to improve the system of
investment support to SMEs in the Republic of Croatia:
a) New sources of funding by the Croatian Bank for Reconstruction and Development,
Croatian Agency for Small Business, Fund for Development and Employment, as
well as programs and institutional support of local governments have made
significant changes in the financing of entrepreneurship. Certainly that range of
source of funding should extend to those institutions that contribute significantly to
development of entrepreneurship in developed countries, while in the Republic of
Croatia it is still not sufficiently developed. It is necessary to provide a stimulating
legal framework for the development of venture capital funds, leasing companies and
business angels. In particular, it is important to distinguish the investments of venture
capital funds from other forms of investment and introduce tax breaks for investing
in high-risk investments.
b) Linking SMEs - active state measures to link SMEs with large systems, as well as
small and medium-sized exporters to foreign markets. In this way, the SMEs would
be strategically positioned as an integral part of export and economic success of the
state. By connecting SMEs, to encourage the development of new products and
reduce the import of certain components, which could produce small enterprises, as a
result of increased production achieved to further employment. In this way,
entrepreneurs secure market to sell their products and ensure the safety of the
collection.
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c) Favourable sources of capital - It is necessary to take advantage of favourable capital
resources that are offered by the different programs of the European Bank for
Reconstruction and Development, European Investment Bank and the International
Finance Corporation. State institutions and local government units are vital to help
SMEs in accessing EU assistance programs for the development of small businesses.
d) The use of foreign capital - One of the options is joint ventures with foreign partners.
In this part, creating a favourable investment climate by providing specific legal
requirements, especially stimulating tax legislation and reducing administrative
barriers, are of the special importance.
e) The reorganization of the government financial institutions - Croatian Bank for
Reconstruction and Development and the Croatian Agency for Small Enterprises
should increase efficiency and boost their respective roles in granting loans and
helping the Croatian exporters. The said institutions can consolidate due to the
correlation of their activities and goals of action in the development bank as a single
institution. Likewise, government financial institutions should turn more to equity
companies, which grant loans and sell them later to an interested private investor or
an existing owner.
f) New measures from Croatian ministries - assigning certain tasks to external
collaborators and the like. "Outsourcing" in the civil service would lead to a
reduction of costs in the ministries and unloading state budget whilst ensuring
additional services to SMEs in the service sector. It is also necessary to consider the
possibility of restructuring programs for financing SMEs through ministries so as to
assist entrepreneurs in the development of feasibility studies and business plans, and
with the reduction of spending on interest subsidy. It is necessary to improve the
legal framework for the development of small businesses by, for example, tax relief
for small businesses. Also, government support to entrepreneurs should enable and
encourage access to public institutions of science and technology development, and
research centres to solve the existing problems jointly.
g) Enable financing through pension funds - the change of the legal framework (the
current Law on Compulsory and Voluntary Pension Funds) should remove
restrictions on pension fund investments in securities that are not quoted on the stock
exchange or other organized markets, but also simultaneously develop a good system
of risk diversification.
h) The effect of the ESOP fund – Great potential and importance for the development of
small and medium-sized enterprises have programs and employee stock ownership
plans. The experience of developed countries shows that the ESOP model affects the
rapid growth of the company; earn greater profits and easier access to organized
capital market. Applying this model to small and medium-sized enterprises should
enable faster growth and development and at the same time slower growth of
unemployment in the Republic of Croatia.
i) Programs of local governments - Lower unit of government should be more active
and more balanced to include fostering the development of technology parks and
business zones which would enable more favourable conditions (lower cost of
renting or buying properties, reducing costs through the use of common
infrastructure). Likewise, local or county authority must determine the strategic
directions of development with regard to regional and climatic advantage of their
area (branch activities, types of production or services, etc.), and to that end to invite
and attract large strategic partners.
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j) The possibilities of financing from European funds are determined by the rule of the
seven-year period, which is called "financial perspectives", giving potential users
sufficient space for planning. The most important task is making timely
implementation procedures and accreditation of the Paying Agency. The system of
accreditation is something different and simpler than is the case with IPARD. The
accreditation for the implementation of the EAFRD is done only at the national level,
while for the implementation of IPARD accreditation ascribed by the European
Commission. Since 2014, five funds will be available for the Republic of Croatia
(European Regional Development Fund, Cohesion Fund, European Social Fund, the
European Agricultural Fund for Rural Development and the European Fund for
Maritime Affairs and Fisheries).
6. Conclusion
SMEs in the Republic of Croatia become increasingly important economic entities, both
because of their role in the economy and the social significance. Because of their number
(almost 92,831 subjects), small businesses have huge potential in hiring new labor. SMEs
contribute to the development and improvement of the economic structure and harmonious
functioning of the overall economy.
Small enterprises are faced with many problems that could not be solves independently, with
particular highlights on the problem of access to the capital necessary for the establishment
and development. With low self-financing of small and medium-sized enterprises, financial
problems are the result of underdeveloped financial markets and non stimulating business
environment in Croatia. By comparing the results of Croatian SMEs achieved compared to
those of the developed countries, we can see that the possibilities of their development in the
Republic of Croatia are very large. Access of SMEs to funding is limited, considering the
amount of money required for the different stages of the development of entrepreneurial
undertaking. On the financial market dominated by bank loans, while lacking the financial
resources to finance risky stage of entrepreneurial ventures (such as the initial phase and the
phase of rapid growth). Venture capital funds and business angels are not yet recognized in
the Republic of Croatia as an important source of financing for SMEs.
With Croatia entering in EU monitoring of aid transferred into the hands of a strict "big boss"
- the European Commission (EC). Therefore, the aid must be in function of economic growth
and more rational use of budgetary funds should be secured. Certainly the aid will be based on
rules and concepts by which the project proposals for EU sources work. The activities that we
had in previous years should be changed by approaching the design methodology and
evaluated projects of the EU. The structure and organization of the institutions that monitor
small business in the Republic of Croatia is relatively large, but not efficient enough. By
implementing a series of measures, better coordination among institutions as well as the
establishment of new institutions of support and funding, and improving the legislative
regulation would create a system that is cheaper, more effective and harmonized with the
possibilities of the Croatian economy. Certainly those changes in the functioning of financial
institutions and incentives for small and medium enterprises in the Republic of Croatia should
lead to increased employment and overall economic progress.
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Annual Report of the 2011, (2012), Croatian National Bank, Zagreb.
Business Impulse), Plan to Encourage Entrepreneurship and Crafts for 2012, (2012),
Government of the Republic of Croatia, Ministry of Business and Trade.
Croatian Chamber of Commerce, Centre for Entrepreneurship, Innovation and
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Cziráky, D., Tišma, S. and A., Pisarović, (2005), Determinants of the Low SME Loan
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Ćorić, I. & Piplica, D., (2012), Small and Medium-sized Enterprise (SME) and Financial
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Doing Business (2012), Croatia - Country Profile, International Bank for Reconstruction
and Development / The World Bank
Gavran, A., Gregov, Z., (2005), Mogućnosti osnivanja mreže poslovnih anđela za mala i
srednja poduzeća u Hrvatskoj, International Conference Entrepreneurship and
Macroeconomic Management, Pula, Vol. 1, pp 327
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Development of SMEs and Entrepreneurship, Zagreb.
Global Competitiveness Report 2012 to 2013, (2013), World Economic Forum / National
Competitiveness Council, www.konkurentnost.hr.
Kraft, E., (2002), Bank Lending to SME’s in Croatia, Small Enterprise Development in
South-East Europe, pp 127-143, Springer US, DOI: 10.1007/978-1-4615-0959-2_6
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Rimac Smiljanić, A. & Pepur, S., (2012), Financial Crisis, SME Financing and Their
Performance in From Global Crisis to Economic Growth Which Way to Take?, Faculty of
Economic, Belgrade, 367-388
Strategy of Development of Entrepreneurship in the Republic of Croatia 2013 to 2020
(2013),Croatian Government
The Operating Plan for the Promotion of SMEs in 2011. (2011), Government of the
Republic of Croatia, Ministry of Economy, Labor and Entrepreneurship, Zagreb.
Vidučić, Lj., (2005), Financiranje malih i srednjih poduzeća u Hrvatskoj (SME finance in
Croatia) u knjizi Mala i srednja poduzeća financijski, računovodstveni i pravni aspekti
osnivanja i poslovanja, Ekonomski fakultet, Split
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Financial possibilities within EU funds for local government units
in Split-Dalmatian County
Domagoja Buljan Barbača

University of Split, Department of Professional Studies, Split, Croatia
dobuljan@oss.unist.hr
Anita Rogošić
Galeb d.d., Omiš, Croatia
anita.rogos@gmail.com
Abstract. After recent Croatian accession to the European Union, there has been substantial
increase in available financial means from EU funds for different groups of users. Local
government units are one of the potential beneficiaries with greater possibilities and capacity.
In this particular sector, there are more opportunities for the withdrawal of financial means for
large infrastructural projects that can improve the quality of life for entire local community on
several levels thus contributing to balanced regional development. But there is uncertainty
regarding the ability of efficient utilization of these funds. For this reason it is necessary to
carefully consider question of the success of this process. The research will be conducted in
the form of a written questionnaire at all local government units of Split-Dalmatia County in
order to determine the following: how successful they were in withdrawal of financial means
from the EU pre-accession funds, what resources do they have for future applications, what
kind of support and from whom they need to increase the payment ratio of available funds.
Development Index (DI) defined by the Croatian Ministry of Regional Development and EU
Funds will be used in order to establish correlation between efficiency of local government
units in withdrawal of financial means from EU funds and its general indicators included in
DI. Correlations between DI and main issues, that local government units have at this regard,
will give us possibility to answer relevant questions. Analytical observing and determination
of contemporary trends conducted within survey will help us to predict future trends. Results
will be analyzed and upon them suggestions for improvements will be provided.
Key words: EU funds, absorption capacity, local government units financing
1. Introduction
European Union has awarded 1.6 billion EUR in the last fifteen years through assistance
programs for financing different kinds of projects in the Republic of Croatia. In the Financial
Perspective 2007 – 2013 Croatia was the beneficiary of the Instrument for Pre-Accession
Assistance – IPA. This Pre-Accession instrument replaced first generation of EU programs in
Croatia (CARDS, PHARE, ISPA and SAPARD) with total allocation of 997.6 million EUR.
The primary objective of IPA assistance was to build up the capacity of the country through
the accession process providing assistance in harmonization of national legislation with EU
aquis communautaire and to strengthen capacity of implementation of EU laws and
regulations in Croatia. After its accession in EU, Croatia have Structural instruments at
disposal in order to support realization of EU Cohesion policy built into the Treaties since
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1986 – objective of reducing gap in the different regional levels of development and to
strengthen economic and social cohesion.
Figure no. 1 shows the funds available to Croatia before and after joining the EU.
Figure 1: Funds available to Croatia before and after joining the EU

There has been substantial increase in amount of financial means for Croatia as a full member
of EU family. Croatia has been awarded 800 million EUR through Structural instruments for
its first six months of EU membership (449.40 million EUR is referred to funds used within
the framework of Cohesion Policy). It is tremendous challenge for Croatia to develop efficient
utilization model in Financial Perspective 2014-2020 to use this means for economic growth
and creating new jobs in order to become a part of economic union. There is a
recommendation of European Commission that problems should be identified at regional
level and solutions designed and carried out by the communities which will gain the ultimate
benefit. It is important that regional authorities involve closely in project selection and
management, with central government as well. To what extent the pre-accession process
managed to build administrative and other key capacities for regional and local authorities to
begin the process of implementation of the necessary reforms in some key areas to make a
difference on the ground, an indicator of success will be measured by the ability of
management utilization of financial means from EU structural and investment funds at the
local level.
2. Split-Dalmatian County- strategy of development

In accordance with the provisions of the Regional Development Law (Official Gazette
153/09) and the guidelines for the preparation of local development strategies set by the
Ordinance on the mandatory content, methodology, preparation and evaluation of local
development strategies (OG 53-1304/2010), the obligations of each county is to bring basic
planning document for the development of the county respecting the principle of partnership.
The County Development Strategy (Rera SD, Development strategy of Split-Dalmatia County
2011-2013, Split, 2011) is a key planning document for the county defined within the
Strategy for Regional Development (The Ministry of Regional Development, Forestry and
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Water Management, 2010) with a view to long-term socio-economic development of the
county. The above mentioned Ministry of Regional Development, now the Ministry of
Regional Development and EU Funds (MRDEUF) is in charge for preparation of strategic
documents regulating the national development objectives, setting up the priorities for the use
of financial resources from EU funds and monitoring the implementation of measures and
activities set out in such strategic documents.
Regional Development agency of Split-Dalmatia County (Rera SD) is public institution for
coordination and development of Split-Dalmatia County, established by the County. This
multidisciplinary, operative institution is responsible for the effective coordination and
implementation of programs and projects in the field of regional development for the local
(regional) self-government, participation in the development of program documents at the
national level, NUTS 2 regions and for the use of EU structural instruments of cohesion
policy, coordinating national system project database that will allow the collection of project
ideas, evaluation, monitoring the implementation, measuring the effects on the local and
county level and participation in making statistical development projects in the region as well.
The NUTS (Nomenclature des unités fr. Territoriales Statistiques - eng. Classification
Territorial Units for Statistics), Statistical Classification used for the collection, processing,
analysis and publication of statistical territorial data at EU level. The NUTS classification has
financial and developmental significance: the basis for determining the acceptability of
territorial units for the use of EU funds under the Cohesion Policy and the territorial level at
which they can make programming documents for the purpose of Cohesion policy. The
objectives of EU's Regional Policy and Cohesion Policy as the most important instrument for
achieving cohesion, relating to the policy aimed at solidarity and reducing differences that
have always existed and deepened after the creation of the common market and the
introduction of a common currency or incurred during the implementation of some of the
other common policies of the EU. This policy involves adaptation to new developments and
restructuring of large-scale (infrastructure development, reducing unemployment, industrial
development) in order to enhance the competitiveness of local economies and therefore level
of imparity in the developing regions of the EU.
NUTS term is applied from the date of entry into the country in the EU, while the previously
used concept of territorial units for statistics was defined in accordance with criteria for the
application NUTS Regulation (EC) no. 1059/2003 of the European Parliament and Council
on 26th May 2003., establishing a common classification of territorial units for statistics
(NUTS). NUTS 2 region classification has been set up according to criteria by EUROSTAT
for the area of entire EU and accession countries, and it is necessary for efficient tracking of
use of funding from EU structural funds (Bošnjak, S., Tolušić, E., 2012). Objective One of
Cohesion Policy - the Convergence refers to the criteria for the allocation of the maximum
amount of funds for the less developed countries and regions, NUTS 2 statistical regions with
GDP per capita below 75% of the EU average.
In August 2012, European Commission adopted a proposal for the division of the two
Croatian NUTS 2 regions - Continental Croatia and the Adriatic Croatia. Continental Croatia
is an area with 2.96 million inhabitants, with a GDP per capita of the region makes 64.1 % of
the EU average. Adriatic Croatia is an area with 1.47 million inhabitants and a GDP per capita
at 62.1 % of the EU average. Since the GDP per capita is less than 75 % of the EU average in
both regions this indicates less developed regions. A new division of the Croatian two
statistical regions replaced the earlier system of the division in three statistical regions. One of
the reasons for the new division was the fact that the former Northwestern region of Croatia
due to higher average GDP per capita of the city of Zagreb, as a part of this region, had an
average GDP per capita above 75 % (78.3%) of the EU 27 average. Consequently, this could
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reduce the amount of available EU funds in financial perspective 2014-2020 as well as co-
financing percentage to around 50 % instead of the current 75 % -80 %. Therefore all
Croatian regions are eligible for funding under Objective One - the Convergence, at least until
2027. This new classification allows Croatia use of 450 million EUR by the end of 2013 and
over one billion each following year.
Split-Dalmatia County is a part of Adriatic Croatia NUTS 2 area, geographically situated in
the central part of the Adriatic coast, with its surface area of 4 540 km2 it is one of the largest
Counties in Croatia. Population in 2011 was 454 790 with population density of 100.2 per
km2 (Croatian Bureau of Statistics, Statistical Yearbook of Republic of Croatia 2013). County
of Split-Dalmatia as administrative has 368 settlements, 55 administrative
government units, 16 of them with the status of the city and 39 with the municipal status.
The county is divided into three geographic subunits: hinterland, coastal areas and islands.
With GDP per capita in 2011 amounted to 8.072 EUR which is 78.2% of national average
(CBS, 2014) and around 50% of EU average (Eurostat, 2014) it ranks among poorly
developed regions of Europe. County of Split-Dalmatia lags behind five counties of Adriatic
Region, only the Šibenik-Knin County got slightly lowest GDP per capita in this region.
According to recent reports (CES, February 2014) the unemployment rate in Split-Dalmatia
County is extremely high, at the end of 2013 amounted to 27.2%, which is significantly above
the Croatian average at high 20.7% (CES, February 2014). This rapidly increasing negative
trend began in the first quarter of 2010 as a result of economic and social problems facing
Dalmatia for the last two decades and its culmination confirms the record unemployment rate
at the end of last year.
Analysis and strategies that have so far been implemented in Split-Dalmatia County aim to
provide a foundation for further steps in the strategy, and define development objectives,
priorities and measures for the future development of the County (Petrić, L., 2006). Strategy
of development of Split-Dalmatia County is the successor of the Regional Operational
Program (ROP) but is not a long-term document as could be aspect. Reason for this limitation
(2011-2013) is the necessity of harmonizing national programing and financial cycles with
seven years financial perspective frame given by EU. Despite this major limitation, Strategy is
written to ensure a quality basis for the upcoming financial perspective 2014-2020.
The development vision of Split-Dalmatia County is a highly developed, dynamic, maritime
oriented, open Euro-Mediterranean region with a competitive economy based on knowledge
and quality of human resources, recognizable and attractive due to its high quality of living,
preserved environment, culture and tradition. It is a county oriented to sustainable
development of all its parts, well integrated in its wider environment based on a strong
partnership and communication among development stakeholders. In order to achieve the
vision, there are five strategic goals to be accomplished:
1. A competitive economy
2. Development of infrastructure, protection of nature and environment
3. Human resource development and increasing the quality of life
4. Improving the management of development
5. Strengthening county recognition
2.1 Analysis of EU funds accessible to local government units

The Europe 2020 – a strategy for smart, sustainable and inclusive growth has already been set
with all its instruments and policy goals. The European Commission is proposing five
measurable EU targets for 2020 that will steer the process and be translated into national
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targets: for employment; for research and innovation; for climate change and energy; for
education; and for combating poverty (European Commission, 2010).
Regional strategic objectives set out in the county strategy are in accordance with national and
European goals but tailored to the local level and according to local priorities. To achieve the
five strategic goals of the Development Strategy of Split-Dalmatia County, EU funding
represents an important share of co-financing. The strategy suggested shares of EU co-
financing for the achievement of each strategic goal, with its priorities and corresponding
measures in the wide range of 7% up to 87% of EU funding.
Local government units (LGUs) in the financial perspective 2007-2013 were eligible
applicants or partners in all five components of IPA program. It is worth pointing out IPARD
Measure 301 which was intended for LGUs to develop and improve basic infrastructure in
order to stimulate economic and social activity for balanced growth, improve rural living
standards and working conditions and to stop rural depopulation, with the allocation of around
28 million EUR.
It is too early to evaluate the overall utilization of IPA by LGUs as beneficiaries since the
implementation and evaluation of contracted projects generally takes several years. Rule
N+2 is flexible deadline for spending allocations, N is the program year for which funds are
allocated. For IPA that was N+3, and the Structural Funds is N+2 but in the interim period
Croatia has agreed N+3 rule.
One of the conclusions of the Special Report No 14 (European Court of Auditors, 2011) on
the Croatian capacity to manage EU funding, states: “In nearly all cases the Commission
funding was targeted at Croatian bodies which would be responsible for implementing EU
assistance post accession. However, the assistance was largely directed to central bodies who
would be responsible for managing post-accession funding and much less to the regional
level, although regional bodies have an important role to play in the implementation of post-
accession funding. As a result there is a risk that bodies at regional level will not have had
adequate experience in implementing EU assistance by the time of the accession.”
2.2 Development index of LGUs
The GDP of Split-Dalmatia County in 2011 is the third largest and makes 8.3% of the total
national share of GDP (CBS, 2014). However, if the county share compared with the
proportion of the total population, county recorded below-average levels of GDP per capita.
The Ministry of Regional Development, Forestry and Water Management in June 2010
published the results of the ranking of local and regional self- government according to the
development index (OG 153/09). Regulation on the Development Index (OG 63/10, 0158/13)
defines indicators to calculate the development index (DI), calculation of the DI value, and
the contribution of each indicator to the overall DI values. DI is calculated based on the
following indicators: the unemployment rate, per capita income, budgetary revenue of local
or regional governments per capita, population trends and educational attainment rate.
According to the latest MRDEUF publication on December 2013, DI of Split-Dalmatia
County was 93.75% of the national average so it is placed in second development group
(75%-100%). Comparing the DI at the local level, there is heterogeneity in the degree of
development. The largest DI showed mainly cities, coastal units and island units with DI
above national average. The reason for this is significant income from tourism. On the other
hand, the least developed units are located in the hinterland, with DI lagging behind the
national average.
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3. Research methodology and results
This survey is concentred on LGUs in Split-Dalmatia County. All LGU received a request to
participate in the survey and the written questionnaire. LGUs were asked to answer 6 or 12
questions that covered: general information's on LGU (number of inhabitants, number of
employee and size of theirs budget in 2014), their success in the past with access to EU funds,
reasons why they failed or succeeded, perquisites necessary to achieve better results, what
kind of institutional support they expect and their expectations regarding successfulness in
future period. The questionnaires were addressed to all LGUs in Split-Dalmatian County. The
survey results presented in this paper are based on the written answers of the 12 LGUs which
agreed to participate, i.e. the sample presents 22% of the total target population. The small
number of the responses precludes strong statistical conclusions. However converge of the
survey responses give us a significant look at a broad range of LGUs in Split-Dalmatian
County, from small to the largest. Hence, no existence of any prior research in this field in
Croatia gives importance to this survey.
The research was undertaken at the end of February 2014. The first part of the questioner
consists of general questions and a question about DI value graded to every LGU and
selective question on previous activities and success in withdrawing financial means from EU
funds. On the basis of negative or positive answer in the second section of the research,
different questions were asked to LGUs.
Figure 2 Structure of the questionnaire
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3.1 Definition of the sample
Generally defining sample properties we can say that average LGU in Split-Dalmatian County
have 2000 to 5000 inhabitants, budget for 2014 from 10 millions HRK up to 15millions HRK
and has around 10 employees. Average DI value for LGU represented in sample is 86,1%
which would put LGU in category 3. (MRRFEU, 2013) From basic sample, 4 LGUs were
successful in withdrawing financial means from EU funds and 8 did not succeeded in
previous financing period.
3.2 Analyses of LGUs that have already obtained positive result
We asked LGU to evaluate the success they obtained in withdrawing financial means from
EU funds in previous period and average grade (from scale 1-5, in which 1 represents
unsatisfactory grade and 5 grade excellent) is 2,25.
In table 1 we are presenting results of answer to the question about main reasons and there
evaluation by the criteria of relevance on obtained level of success.
Table 1 Reason of achievement
Reason Average value

Well informed 4,50
Sufficient funds 3,25
Staff capacity 3,75
Coincidence of objectives 4,25
Property relations 3,50
Employment of well trained 4,75
Well trained staff 3,75
Results presented imply that the most important reason for success in withdrawing financial
means from EU funds was employment of well educated and trained staff,
In table 2 we are presenting results of answer to the question how coherent were LGUs goals
with goals from Strategy.
Table 2 Developmental goals
Goals Competitive Infrastructure Human resource Improvement of Strengthening

economy Development development and management recognition of
increasing the development the County
quality of life
Average value 2,75 3,5 3,5 2 3,25
From presented results we can see that main goals for the LGUs in last period were
Infrastructural Development and Human resources development and increasing the quality of
life.
Table 3 Ratio withdrawn means/budget
Year 2010 2011 2012 2013

Withdrawn means/budget ratio (%) 0% < 5% < 5% < 5%
From presented results we can see that ratio was and still is less than 5% of budget.
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On the question about prediction and future expectations LGUs answered with approximate
value of grants in next 3 years.
Table 4 Predicted level of withdrawn financial means from EU funds
Year 2014 2015 2016
Withdrawn means (mil. HRK) 1-5 mil.kn 5-50 mil.kn 5-50 mil. kn
In future period LGUs expect to withdraw from 5 to 50 million kuna/per year. From today’s
perception, based on contemporary data, this seems very optimistically.
We asked LGUs to predict the success they will obtain in withdrawing financial means from
EU funds in future period and average grade (from scale 1-5, in which 1 represents
unsatisfactory grade and 5 grade excellent) is 2,25. Results are presented in table 5.
Table 5 Expected subjects of support
Expected subjects of support Average value

State 3,25
Ministries 4,50
State agencies 4,00
Regional development agencies 4,50
Educational institutions 2,50
Financial institutions 2,25
Consultants 3,25
Presented results suggest lack of confidence in Educational institutions while Ministries and
Regional development agencies are recognized as most relevant sources of support.
3.3 Analysis of LGUs that did not obtained results in withdrawing financial means from EU
funds in previous period
In table 6 we are presenting results of answer to the question about main reasons and there
evaluation by the criteria of relevance why they didn’t manage to obtain any results.
Table 6 Reason of failure

Lack of information 1,58
Insufficient funds 3,71
Low staff capacity 3,29
Lack of Coincidence 3,00
Fear of failure 1,71
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Results presented imply that the most important reason for a lack of success in withdrawing
financial means from EU funds was lack of own financial means necessary for co-financing
and pre-financing. LGUs also declared that fear of failure and lacks of relevant information
were not valid reasons of lack of success.
In table 7 we are presenting results of answer to the question about perquisites necessary to on
obtain higher level of success.
Table 7 Perquisites for better achievement level
Well informed 3,43
Sufficient funds 4,57
Staff capacity 4,29
Coincidence of objectives 4,57
Employment of well trained 3,71
Additional training for staff 3,71
LGUs were asked to determine and valorise main perquisites necessary to obtained better
results in future and they declared that better property regulations would significantly increase
level of obtained success in withdrawing financial means. Generally we can see from answers
to this question that all the reasons are very highly graded.
In table 8 we are presenting answer to question about institutions from witch LGUs expect
support in future period.
Table 8 Expected subjects of support
Expected subjects of support Average value

State 3,17
Ministries 4,43
State agencies 3,17
Regional development agencies 4,67
Educational institutions 2,67
Financial institutions 4
Consultants 3,71
From the responses given by LGUs from our sample we can se that they count on the support
from Regional development agencies and Ministries as first sources of support. What we can
see from presented results is lack of confidence in educational institutions and this is
something very indicative. In last two decades Triple helix concept has given good results in
different fields. Triple Helix concept encourages actors (university-government-industry) to
work in an open space of circulation of aspirations, knowledge and innovation. (Singer &
Oberman Peterka, 2012). This open space of circulation is a novelty (Dzisah & Etzkowitz,
2008), which requires deep understanding and internalization as a personal and collective
value where collaboration is a source of a sustainable success.
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3.4 Correlation between success in withdrawing financial means and DI
Hypothesis is that withdrawal success (WS) is not in correlation with DI. For purpose of
confirming research hypothesis two tailed correlation was investigated. Results are presented
in tables 9a and 9b.
Table 9a Correlation between DI and success in withdrawing financial means from EU- Pearson Parametric
correlation (SPSS output)
DI WS
DI Pearson Correlation 1 ,314
Sig. (2-tailed) ,320
N 12 12
WS Pearson Correlation ,314 1
Sig. (2-tailed) ,320
N 12 12
Table 9b Correlation between DI and success in withdrawing financial means from EU- Nonparametric
correlation- Sperman and Kendall (SPSS output)
DI WS
Kendall's tau_b DI Correlation Coefficient 1,000 ,218
Sig. (2-tailed) . ,396
N 12 12
WS Correlation Coefficient ,218 1,000
Sig. (2-tailed) ,396 .
N 12 12
Spearman's rho DI Correlation Coefficient 1,000 ,256
Sig. (2-tailed) . ,422
N 12 12
WS Correlation Coefficient ,256 1,000
Sig. (2-tailed) ,422 .
N 12 12
Point-biserial correlation coefficient between DI and success in withdrawal of funds from the
EU totals. The correlation is positive, but weak and not statistically significant. This
confirmes hypotesis.
4. Conclusions and recommendations

Based on results of survey we can conclude that LGUs in Split-Dalmatia County did not
achieve great results in past period. There are lot of reasons that led to this conclusion, but
among them we can isolate the problem of lack of financial means for co-financing and pre-
financing. Since the level of co-financing will be increased in future in accordance with DI
value for each LGU, and we already established that there is no correlation with DI and WS,
we can withdraw a conclusion that for the LGU with high DI will be even harder to access
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available funds. On the other hand LGUs with low DI, although they are expected co-
financing on lower level, already having a problem of very limited budgets. These are the
reasons for raising the question of whether cohesion policy to deliver real results in this
region, and refers to the convergence objective – maximum allocation of funds for the less
developed country and regions. By the European Court of Auditors report for Croatia it is
evident that the assistance to LGUs from central state bodies wasn’t sufficient. Moreover,
underestimating the value of Triple Helix concept, that has been proven as efficient, they are
reducing possibilities for success in the future.
In order to improve current inadequacies:
- LGUs should expand collaboration and partnership with various institutions from
different sectors and
- receive more support from national Ministries and Regional Agencies and
- redirect EU assistance from central to the regional level.
References
Bošnjak, S., Tolušić, E. (2012). NUTS II regije kao dio Kohezijske politike Europske unije. Praktični
menadžment, stručni časopis za teoriju i praksu menadžmenta, 3(2), 79.
Croatian Bureau of Statistics (2014). Gross domestic product for Republic of Croatia, NUTS 2 level
and Counties, 2011, First release, no. 12.1.2., Zagreb, Croatia.
Croatian Employment Service, Regional Office Split (2014). Report on unemployment and
employment in 2013 in Split-Dalmatia County, Split, Croatia.
Croatian Government (2009). Regional Development Law of Republic of Croatia, Official Gazette
153/09, Zagreb, Croatia.
Croatian Government (2013). Regulation of the Development Index, Official Gazette 63/10, 158/13,
Zagreb, Croatia.
Dzisah, J., Etzkowitz, H. (2008). Triple Helix Circulation: The Heart of Innova-tion and Development,
International Journal of Technology Management & Sustainable Development, (7), 2: 101-115.
European Commission (2010). Europe 2020 – a strategy for smart, sustainable and inclusive growth,
Bruxelles, EU.
European Court of Auditors (2011). Special Report No 14//2011: Has EU assistance improved
Croatia’s capacity to manage Post-accession funding?, European union.
Eurostat Press Office (2014). Newsreleases 29/2014. Retrieved March 10, 2014, from
http://ec.europa.eu/eurostat
Ministarstvo regionalnog razvoja fondova EU (2013). Vrijednosti indeksa razvijenosti. Retrieved
March 13, 2014, from http://www.mrrfeu.hr/default.aspx?id=405
Petric, L. (Ed.). (2006). Split-Dalmatia County and the Faculty of Economics, University of Split.
Regional Operational Program of Split-Dalmatia County, Split, Croatia.
RERA SD (2011). Development strategy of Split-Dalmatia County 2011-2013, Split.
Singer, S., Oberman Peterka, S. (2012), Triple helix evaluation: How to test new concept with old
indicators?, EKONOMSKI PREGLED, 63 (11) 608-626.
S - 26
Competitive Environment in the Banking Sectorin the Republic of
Moldova: Characteristics and Perspectives
Fuior Elena
Chair of „Finance and Banking”, CCUM
elenafuior2003@yahoo.com
Maxim Ion
Chair of „Finance and Banking”, CCUM
ionmaxim@yandex.com
Cărare Petru
carare.petru@gmail.com
Abstract. The banking system in the Republic of Moldova the same as in other states have a great
importance for a sustainable development for the whole economy. The existence of a normal
competitive environment in the banking sector would provide the national economy with necessary
cheap financial resources and the creation of banking system will be able to cope with competitive
pressures from outside the country.
Recent publications which set out the banking sector in the Republic of Moldova have highlighted
several shortcomings in the competitive environment of this area, in this context, we propose an
analysis of the competitive environment of the banking sector in the Republic of Moldova, identifying
signs of limiting competition and directions for improvement of competitive aspects of the banking
sector in the Republic of Moldova, also taking into account the experience of other countries. From the
point of view of competition, cooperation between enterprises, including financial institutions access
to the strategic information of the competitor can affect its behavior, thus eliminating the benefits of
competition.
Analyzing the experience of other EU we suggest some recommendations: to stimulate competition in
the banking sector and to discourage anti-competitive practices in this area. Competition in the
banking sector may influence the stability of this sector, and consequently the whole economy. Thus,
the importance of this domain for the whole economy, it’s of complex nature, it is necessary to
identify a balance between macroeconomic component and the application of competition rules.
Keywords: competition, financial market, banks, insurance, merger.
1. Introduction
Competition policy is a public policy having its own dynamics influenced by the
developments of economic theory.However, effective implementation of the policy is made at
the sectoral level, where it needs to be harmonized with the specific policies of the regulatory
authorities [9, p. 2]. The financial sector is one of a such sector because has particular
relevance to the national economy and the promotion of competition policy can be successful
only in close collaboration with the National Commission for Financial Market and with the
National Bank of Moldova (NBM).
The integration in the European Union for the Republic of Moldova is a strategic objective.
The integration process is very complex and represents a real challenge for our country. The
Republic of Moldova may receive any successes in socio-economic development by created a
competitive economy.
S - 27
In the analysis of the financial system of the Republic of Moldova conducted by EU experts
[7, p. 21] is found that the development of the banking and non-banking financial institutions
in Moldova evoluatedlesscompared with neighborsand the countries of South-East Europe
that also aspire to a membership with EU.In the same study it is found that the financial
system of the Republic of Moldova is centered on banks, where a quick launch of the capital
market is unlikely, but some of the main segments of the financial sector – the insurance
companies and the pension funds - remain underdeveloped.
It is obvious that the banking sector is one of vital importance for the national economy, and
these reasons need a special attention. The global financial crisis has identified several
shortcomings in the settlement sector of this area. Thus, the creation of an effective
mechanism of supervision and regulation in the bankingsector will create premises for the
development of this area and for the harmonization with the communautaire acquis. Moldova
must develop the financial sector to ensure the progress of integration of single financial
market in the European Union.
EU integration is a challenge for the national financial system, thus the formation of an
efficient financial sector would enable it to cope with competitive pressures that will come
once with liberalizationof trade with EU in financial services. At the same time, creating a
competitive banking system would have beneficial effects on other sectors of the national
economy, ensuring their access to financial resources, which will also have to cope with
competitive pressures from the European Union.
It should be noted that the financial sector is one which is given a special attention at
Community level, where periodically are conducted sector investigations [4] which identifies
symptoms that would indicate a lack of effective competition in certain areas of financial
services. To this end, the study of the experience of the EU countries and taking the best
practices in this area, will help to identify and eliminate the competitive constraints creating a
healthy environment in the financial sector of the Republic of Moldova
2. General characteristic of the bankingsector in the Republic of Moldova

The financial system in the Republic of Moldova includes all financial intermediaries,
financial markets and relationships arising in connection with the accumulation and
redistribution of funds to and from private individuals, government enterprises and financial
infrastructure. The existence of a financial system capable of directing available financial
funds for destinations with the most efficient use is an important criterion for the economic
development.
The development of financial sector is necessary to satisfy the economy needs of the quality
of financial services and of the financial infrastructure to ensure effective implementation of
state’s economic and social policy. The financial sector in Moldova has three main features
that are common for the first stage of development of financial markets in the transition
countries of Central and Eastern Europe.These are:
• a relatively low level of financial intermediation;
• a strong dominance of the banking system in the financial sector as a result of special
underdevelopment of capital markets;
• a degree of foreign involvement in most industry segments. [7, p.53]
Private financial sector as part of the system of the economic system and it is composed of
several financial subsystems that can divide into two components: the banking and non-
banking sector. With this division, the monitoring and regulatory functions are divided
between the National Commission for Financial Market and the National Bank of Moldova.
S - 28
Overall, the banking sector of the Republic of Moldova is developing stable and its role in the
economy is growing. Taking into account the pro-cyclical nature of the banking system, the
relatively favorable marco-economic situation in Moldova in 2000-2008 was fully reflected in
the increase of penetration in the banking sector in the national economy.
Thus, the share of bank credit to GDP increased from 25.2% in 2000 to 40.2% in 2007. It
decreased in 2008 to 39.8% due to a robust growth accompanied by a slowing credit
tightening as a result of severe monetary policy and of negative expectations associated with
shaping the first recessionary signals. Developments in 2009 and 2010 were based on purely
arithmetic effect: the pronounced decrease of GDP, respectively, the denominator, increased
the weight to 41.7% in 2009 and in 2010 caused the opposite effect decreasing weight to
33.9%.
The average share of bank loans to GDP in the years 2004-2010 was 31.5%, Moldova being
surpassed by most countries from Central and Eastern Europe, except for Albania and
Georgia. The leaders in the region - Latvia, Slovenia and Estonia - provides loans whose
average share in GDP ranges between 80% and 115%[1, p.8].
By 2013, the situation has improved, and the proces of credits has grown, so the share of bank
credit to GDP increased to 42.2%. However, it should be noted that the share of net non-
performing loans in total regulatory capital decreased by 9.3% to 16.6 percent on the 31
December 2013 and reduce risks of capital losses. Taking into account the association of the
Republic of Moldova to the EU, the trends of financial market liberalization in the coming
years the penetration level of the banking system could rise.
Although the situation is to be slightly better in respect of the share of bank deposits to GDP -
the main source of credit, however, in this chapter, the Republic of Moldova is characterized
by an average share of bank deposits to GDP of 52%, being ranked lower than countries such
as Lithuania, Serbia, Romania, Belarus and Georgia, being positioned below the regional
average.
The main function of the banking system, and namely citiyens’ economic concentrations and
its direction to those who need additional liquidity, is exercised deficient.
A reserve growth of lending volume of the real economic sector, in parallel with the increase
in the saving rate, is the earnings from Moldovans working abroad. Empirical studies show
that about half of the gains made in employment are transferred to Moldova as remittances.
Preference for placing savings in foreign banks, conditioned by the fact that the amount of
guaranteed deposits in EU countries is considerably higher (50 000 euro), does not allow full
exploitation of this potential. On the other hand, the state takes actions to channel funds from
remittances in small business (PARE 1 +1), but these measures to give the desired effect
should be supported by sufficient funds.
Another relevant aspect for the analysis of bank financial sector keeps available resource
efficiency and the effectiveness of risk management. On the one hand, Moldovan banks have
excess liquidity of prudential norms prescribed by international best practices. Thus, the
average liquid reserves to bank assets up in 2004-2009 to 27.3%.
For an efficient intermediation the surplus liquidity would lead banks to increase lending
efforts, which would mean reducing the premium risk. In reality, economic agents in Moldova
invokes limited access to financial sources, indicating the high rate of interest as one of the
major problems faced by economic activity (14.2% of respondents to the questionnaire that
formed the basis of the Global Report of Competitiveness 2010-2011 indicated access to
finance as the biggest impediment to make business[11]).
The same is confirmed by the fact that risk premiums applied in Moldova are the highest in
the region [10]. Risk premiums are expressed as the difference (in percentage points) between
S - 29
the interest rate on loans granted by banks and interest rate on bonds. The fact that in
Moldova the risk premiums in the period of 2004-2010 were 8.6% that shows a lack of
confidence of commercial banks of potential borrowers and determine their preference for
liquid assets.
Partly confidence crisis could be overcome by improving the credibility of information on
borrowers. A recent reform in this area related to the creation of bureaus of credit history in
the Republic of Moldova which collect information on honoring in term the loaning
obligations, that allow to commercial banks to adjust interest rates based on the borrower
profile.
As a result of the implementation of this reform, Moldova has significantly improved its
ranking by the World Bank Doing Business 2012, rising from 96 to 40th place [5]. And after
Moldova consolidated the system of secured transactions and perfected the legislation related
to the process of insolvency and of restructuring, Moldova's position in ranking the Doing
Business 2014 of World Bank achieved 13 place to grant loans [6], surpassing countries such
as Bulgaria, Czech Republic, and Hungary.
Despite the positive trends in the banking system by regional data shows that the integration
of the banking system is one of the lowest in the region. This confirms the low access of
economic agents and of population on bank loans. However, a modest integration into the
national economy banking system allowed banks to be more immune to macroeconomic
shocks triggered by the financial crisis.
The banking sector is a particular sector of the national economy, banks are different from
other business entities as running some essential functions that depend on the entire economy
and society. This was confirmed by the European Commission in the context of intervention
and of the state aids to financial institutions to overcome the global financial crisis.
3. The analysis of the competitive environment in the banking services market

Competition in the banking sector is a category with macroeconomic effects. This is
determined by the importance of this area for the whole economy. The financial system of the
Republic of Moldova is centered on banks and a rapid development of the capital market is
unlikely. Underdevelopment of the capital market in Moldova is determined by the legislative
gaps which have largely been removed by adopting capital market Law no. 171 as of 11 July
2012.
The lack of a single registrar at the country level in the securities market, creates difficulties
in securitizing their ownership, and consequently has negative impact on the functioning of
the capital market as a whole. To ensure the smooth functioning of the financial system in
general it is necessary to take urgent measures of securitization of assets, especially those of
banking and of more intensive use of various lending instruments such as leasing, factoring,
etc..
Banking sector to be competitive and to operate effectively it is necessary to feel the
competition. The benefits of competition are known and accepted by the most of economists,
however, for some sectors, such as finance, due to its characteristics, the establishment of
regulatory mechanisms it is required.
By regulations of National Bank of Moldova are established technical and economic
conditions for players in the market. Regulatory authority through strict supervision of
financial market should ensure the stability and promote efficiency, innovation and
competition. It is also necessary to find a balance between the need of regulation and the risk
of over-regulation that would unduly limit the activities of the sector, innovation and
competition.
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The financial sector is a regulated sector with particular attention in most countries. Careful
regulation of this area in the EU is determined by the objectives of regulation of financial
services and investments. A primary objective of financial market regulation is tracking
macroeconomic and microeconomic stability, which can be endagered the systemic risk. This
is the risk of failure of a financial institution that has a domino effect, may lead to collapse of
the entire financial system.
This form of regulation is referred to prudential supervision, and is implemented through the
capital adequacy rules which must be sufficient to risks arising from financial activities. The
second objective of financial regulation is market transparency and investors protection. The
third objective of financial market regulation, linked to the overall efficiency, is maintaining
and promoting competition in financial intermediation sector [7, p.76].
Analysing the competitive environment of the banking system, it identifies several aspects of
the given domain:
 Competition in the financial system, the rivalry between the banking sector and the
capital market to attract savingsand to provide loans;
 Competition within the banking system, reflected in the rivalry between banks, that
in general provide the same banking services.In the Republic of Moldova there are
domestic-owned banks and foreign-owned banks, the presence of foreign-owned
banks should increase competition between the financial institutions and therefore
benefit the whole society.
 Regarding competition in the financial system, we find the lack of it which
consequently leads to inefficiency of the banking sector.
Inefficient use of resources and inadequate risk management are caused by the lack of
genuine competition in the banking segment of the financial market and the overall lack of
viable alternatives for funding through non-banking financial sector.
The bond market of Moldova is low developed, there are problems both in the placement of
corporate bonds that are practically not issued as well as component bonds. There are very
few bonds and there is not a secondary market of this. Moldova's main securities are the
instruments of money market in the form of certificates NBM and treasury bills of the
Ministry of Finance with a maturity of up to one year, but with increasing activity in the
segment of up to 90 days. [7, p.53]
The capital market is low developed in the Republic of Moldova. The infrastructure on the
acction market is complex, almost all securities are dematerialized and there is no central
register of evidence of the owners.National Depository of Securities operates as an
organization of compensation and of custody exchange, and does not have licence of registrar.
But 2013 was a remarkable year for the non-banking financial market from the Republic of
Moldova following the entry into force of the Capital Market Law No. 171 as of 11 June 2012
that change market infrastructure and sets new rules. The lack of transparency and of a single
register securities market at the country level, creates difficulties in securitizing their
ownership, and consequently has negative impact on the functioning of the capital market as a
whole.
Thus, a quick launch of the capital market is unlikely, but in a medium time must be taken
clear action to develop coherent financial system of the Republic of Moldova. Reforming the
pension system by introducing pension funds, will feed with financial resources the domestic
capital market, but this reform can not be achieved unless there is a complex change system to
increase safety and transparency of the capital market.
Developing a well-regulated and transparent capital markets as well as to create a sector of
financial institutions with a correct behavior is critical for the Republic of Moldova, both to
S - 31
support a sustainable growth of economy and to ensure a successful integration in the EU
single financial market. It is particularly important to harmonize national legislation with EU
standards for domestic financial institutions to benefit from the recognition of the regulatory
authorities of the European Union.
3.1 Regarding competition in the banking system
Of course the global financial crisis has influenced the banking system of the Republic of
Moldova. But it is necessary to note the supervision exercised by the National Bank of
Moldova, which has managed to maintain the stability of the system not being necessary the
financial assistance of the State as it was needed in other states.
Analysing the structure of the banking system in the Republic of Moldova in the period of
2011- 2013, identifying that the last three years have not occurred significant changes. Based
on the Ranking of the bank efficiency shown by the Rating Agency and Estimator-VM SA
[3], we find that in general the situation is stable. The most difficult situation in terms of
efficiency was recorded by Eximbank SA and BC "Universalbank". In 2012 against BC
"Universalbank" was initiated liquidation proceedings but due to insignificant share of BC
"Universalbank" of the banking system, liquidation does not affect functionality. Eximbank
SA at position 3 in the ranking held in 2011, came down to the last position in 2013 due to
poor management. Given that Eximbank-Gruppo Veneto Banca SA is a berry with a foreign
parent company intervention could solve the financial difficulties of the bank.
Analyzing the banking system of Moldova in terms of ownership structure the latest decision
of the National Bank of Moldova we find a concentration of the banking market. Concerted
action of shareholders of the largest commercial bank of the Republic of Moldova may
endanger the functionality of domestic financial system. To this end the authorities should
take action to identify and to stop unauthorized mergers. However, it should be noted that
due to inefficient management which allowed the share increasing of non-performing loans
the state has lost control package of SA „Banca de economii”.
At the end of 2011, the share of assets of the five largest banks in Moldova in the banking
system's total assets amounted to 70.12% [2]. In 2011, while about three quarters of capital
banks were represented by foreign investment and only 4 banks of 15 active banks in
Moldova were subsidiaries of Western banks. Another factor that reduces the efficiency of
resource use is state share in the capital bank in one of the 5 largest banks from Moldova.
Although the National Bank’s datas indicates that 71.7% of the capital of banks from the
Republic of Moldova belong to foreign investors, from the analysis by the International
Monetary Fund results that 10 of 14 Moldovan banks existed in 2013 have domestic capital,
only Eximbank, Mobiasbank, BCR Procreditbank have foreign shareholders. [8]
The activity of commercial banks from Moldova is characterized by a seemingly paradoxical
phenomenon: although the level of liquidity in the system is one of the largest in the region
they are very cautious in granting loans. On the one hand, it shows that lack of resources is
not the essential cause of the passive lending to the real sector, on the other hand, high levels
of liquidity may serve as one of the consequences of this reluctance to credit.
Therefore, the paradox that can be easily explained by systemic deficiencies related to the
functioning of the national economy, macroeconomic instability and the high level of
uncertainty which determines both as banks are reluctant to loan as population – to the
placement of deposits.
Most of the banks from Moldova have universal caracter, addressing both individual and legal
people. Therefore competition is achieved in several product categories.
It should be noted that geographicaly all banks have the headquarters in Chisinau and 5 the
largest banks have representative offices and branches in almost all regional centers.
S - 32
Analysing the experience of the European Union's banking market investigation was
identified the following relevant product markets:
 Consumer credit market - where consumers are represented by individuals
 Commercial credit market - several types of credit, but consumers are represented
mainly by businesses or individuals entrepreneurs
 Mortgage market
 The market deposits
 The current account services market
It is also necessary to mention specific financial and banking markets, the market factoring,
financial leasing market, and the international monetary market. In the analysis of the banking
sector have been identified other related markets with banking servicies, which banks exert a
determined influence: market evaluation services and insurance market.
Indicators of evaluation of the level of market concentration, depending on the mode of
expression can be divided into two categories: absolute and relative. Absolute indicators of
the level of the market concentration involve assessing the number of firms in the market and
the market share that lies to them. In practice the use of absolute indicators of the level of the
market concentration reduces the use of concentration indicators (CR) and indicator
Herfindahl-Hirschman (HHI).
The indicator CR3 reflects the cumulative share of the market held by 3 largest enterprises
and reflected the sum of the market shares of the largest market operators.
The indicator HHI takes into account both the number of enterprises, as well as their market
asymmetry, characterizing the level of monopolization. The importance of coefficient
decreases with the increases of number of enterprises and increase with the rise of firms
inequality (asymmetric), regardless of their number.The raise of the power market shares,
HHI coefficient gives greater significance to large enterprises than small ones, that means that
if small business is missing, then the final error will not be significant.
The lower is HHI, the lower is the concentration and the higher is competition and the lower
is market power of each economic agent separately. For a competitive market (no. Firms >
100) HHI tends to 1 but for a monopolized market HHI tends to 10000. Depending on CR and
HHI indicators are three main types of market: highly concentrated, medium and low
concentrated.
Based on public information provided by commercial banks and the National Bankof the
Republic of Moldova is posible to appreciate the level of concentration in the relevant
markets identified above.
Table 1 Level indicators of concentration of banking market
Deposit Commercial Consumer Mortgage
Indicators market credit market credit market market
HHI 1298 1289 2749 1602
CR3 54.5 54.94 75.4 59.33
Sources: calculated by authors under NBM data
Data analysis allows us to conclude that the banking market of the republic of Moldova has a
medium level of concentration. A high degree of concentration is observed on the consumer
credit market, where BC "MOBIASBANCA-Groupe Societe Generale" SA
"Moldindconbank" SA and BC "Moldova - Agroindbank" SA hold approximately 75.4% of
the market.
S - 33
The largest commercial loan market value about 86% of all loans are granted for commercial
purposes. Commercial loan market and deposit market is concentrated being dominated by
BC "Moldova - Agroindbank" SA, BC "Moldindconbank" SA and BC "VICTORIABANK"
SA.
Mortgage market although considered partialy concentrated is approaching by the high
concentration dominace by BC "Eximbank - Gruppo Veneto Banca" SA, BC
"MOBIASBANCA-Groupe Societe Generale" SA and BC "Moldova - Agroindbank" SA so
there is a tendency for targeting banks with foreign capital to the mortgage market, due to
lower cost of resources attracted from abroad.
Interest gap between loans and deposits in the banking market creates distortions of
competition. Of course evolution difference of interest may be the result of financial market
developments, but can be influenced by the level of competition in the sector.
12
10
0
2012_01
2012_03
2012_05
2012_07
2012_09
2009_01
2009_03
2009_05
2009_07
2009_09
2009_11
2010_01
2010_03
2010_05
2010_07
2010_09
2010_11
2011_01
2011_03
2011_05
2011_07
2011_09
2011_11
2012_11
2013_01
2013_03
2013_05
2013_07
2013_09
2013_11
national currency foreign currency
Figure 1 The difference between interestloans and deposits, based on NBM

Graphic analysis of the difference between interest loans and deposits in national and foreign
currency in the period 2008-2013, there is a minimum fluctuation of 2% in 2008 to 10% in
2010, a decrease to 3% at the end of 2012 and rising again in the year 2013 to 7% to 5% for
local currency and foreign currency.The increasing of the interest difference between 2008 -
2010 can be explained by the global financial crisis, namely increased risk. After a decrease
of the difference of the interest recorded in 2011 - 2012, increasing the difference of interest
in 2013 could have the effect of reducing the level of competition in the sector due to rising
levels of concentration.
Foreign financial institutions create insignificant competitive pressure on the banking market.
Foreign banks have settled to the Moldovan’s conditions giving loans to the interest rates in
Moldova even attract overseas cheaper financial sources from the founding enterprises.
A particular importance for improving the competitive environment in the financial market in
the Republic of Moldova has a legal framework harmonized with the Communautaire acquis,
S - 34
which would exclude concerted behavior of shareholders that may lead to the elimination of
competition and to destabilize the domestic financial system.
4. Conclusions
The analysis of the financial system in the Republic of Moldova has identified several issues,
but they need to be solved very carefully, finding a balance between regulation and efficiency.
Of course, the opening of financial markets for foreign financial institutions creates a
favorable opportunity to attract more accessible financial funds, but we must not forget that
this area is a strategic and any unthought movement may affect the entire national economy.
Thus, in order to avoid prejudice of the financial system - the national bank, the Competition
Council should promote competition policy of the state in close coordination with the
National Bank of Moldova taking into account the experience of the European Union.
To promote competition among financial institutions is necessary to take measures to ensure
borrowers mobility by excluding excessive fees in the case of early payment of the loan.By
adopting the new legal framework in the field of consumer credit entered into force in March
2014, was limited and conditional payment fee in case of early repayment of the loan.We
believe that to stimulate competition in the banking sector by customer mobility, it is
necessary to exclude commissions and other types of loans.
Through its prudential rules NBM managed to ensure stability of the financial system of the
Republic of Moldova, so that it was not necessary exceptional measures of state intervention.
However, recent developments in the banking market of Moldova regarding the merger in this
sector raises some concerns about the possible evolution of competition in the banking
sector.The harmonization of national legislation with Community provisions and signing the
Association Agreement between Moldova and the European Union would open financial
markets of Moldova for Western banks, which should diversify risks and stimulate
competition in the banking market.
The orientation of the Republic of Moldova to the European Union's single market creates a
considerable pressure on regulators and financial institutions.Harmonisation of the legal
framework and institutional capacity building of regulatory authorities in the Republic of
Moldova will create the necessary prerequisites of proper functioning of financial markets
after the signing of the Association Agreement.
Domestic financial institutions should be aware that they will have to face with direct
competition with the Member States of the European Union.This should stimulate domestic
enterprises to raise the quality of their services so as to meet the European
standards.Competition between domestic and foreign financial institutions, which will begin
after the signing of the Association Agreement of Moldova to the European Union. Opening
financial markets will have an impact on the domestic banking system. Only a competitive
banking system may face competition from outside.
The harmonisation with EU norms and requirements of financial market need to progress in
such a way as to ensure adequate support for the development of financial instrumentsto
expand the access to finance for businesses.
References
Analiza diagnostică a sistemului bancar moldovenesc în contextul semnării Acordului de liber
schimb aprofundat şi comprehensiv cu UE”, Expert-Grup, 2011. Retrieved February 17, 2014,
fromhttp://www.expert-grup.org/
Banca Naţională a Moldovei, Retrieved February 17, 2014, from http://www.bnm.md.
S - 35
Clasamentului eficienţei bancare din Republica Moldova, Retrieved February 17, 2014,
fromhttp://www.evm.md
Comunicarea Comisiei - Investigaţie sectorială efectuată în conformitate cu articolul 17 din
Regulamentul nr. 1/2003 privind serviciile bancare cu amănuntul (Raport final)
{SEC(2007)Retrieved February 17, 2014, fromhttp://eur-lex.europa.eu/legal-
content/ro/ALL/?uri=CELEX:52007DC0033
Doing Business 2012, Retrieved February 17, 2014,
fromhttp://doingbusiness.org/data/exploreeconomies/moldova. (vizitat 17.02.2014)
Doing Business 2014, Retrieved February 17, 2014,
fromhttp://doingbusiness.org/data/exploreeconomies/moldova.
Gonciarz Andre (2011), Legislaţia şi politicile în domeniul serviciilor financiare.
Armonizarea legislaţiei Republicii Moldova cu standardele UE. Chisinau, Moldova:
Ed.Policolor
Preatca Ion, Unde au dispărut proprietarii străini ai băncilor moldoveneşti, Retrieved February
17, 2014, fromhttp://adevarul.ro/moldova/economie/unde-disparut-proprietarii-straini-
bancilor-moldovenesti-1_5113ad094b62ed5875e5a894/index.html
Raportul Consiliului Concurenţei din România : mediul concurenţial românesc - evoluţii în
sectoare
esenţialehttp://www.consiliulconcurentei.ro/uploads/docs/items/id8081/consiliul_concurentei
_raport.pdf
World Development Indicators, Retrieved February 17, 2014,
fromhttp://data.worldbank.org/indicator/FR.INR.RISK.
World Economic Forum, Retrieved February 17, 2014,
fromhttp://www.weforum.org/reports/global-competitiveness-report
S - 36
TRACK 02:
New Challenges in Entrepreneurship,
Tourism and Trade
Tendencies and Strategic Priorities of Developing Domestic Trade
Larisa Savga
Trade Co-operative University of Moldova, Chisinau, Moldova
lsavga@gmail.com
Viorica Sitnicenco
sitnichenko_v@mail.ru
Angela Panuta
ang_pa_35@yahoo.com
Svetlana Turcanu
Ministry of Economy of the Republic of Moldova, Chisinau, Moldova
svetlana.turcanu@mec.gov.md
Abstract. Trade has a strategic importance for balanced and sustainable development of economic and
social systems.The development of competitive market’s mechanisms, the amplification of economic
reforms and of the globalization processes generated in the last decade substantial transformations in
organizing and functioning of domestic trade in the Republic of Moldova. Along with the benefic
changes, resulting from the freedom of commercial activities, there appeared some deficiencies with
legislative-normative, institutional, structural, functional, fiscal, consumers’ protection and of other
character. The existing problems affect seriously the fulfillment of objectives for domestic trade policy
and slow down the passing of the commercial sector to a modern format and alignment to European
practices in this domain. The pressure of internal factors on one hand and penetration on home market
of international trade networks on another hand, impose the necessity to restructure and reorganize the
domestic trade, its diversification in order to adapt to the demands of competitive environment. The
paper contains an analysis of actual tendencies from domestic trade, identification of constrains which
are faced by this important sector of the national economy and the strategic priorities for its
development. The results of our research were taken into consideration and were used for the
elaboration of the Strategy for the development of the domestic trade in the Republic of Moldova for
2014-2020 and Actions Plan for its implementation, which were approved by the Government..
Key words: domestic trade, trade's efficiency, competition, strategic priorities, trade's development,
performance
1. Introduction
Trade constitutes an important social-economic sector in the national economy of any
country. As an economic branch, the trade participates at the formation of Gross Domestic
Product (GDP), contributing to the formation of the budget. At the same time, being near the
consumers this sector has a substantial influence upon the life's quality.
During the last two decades, trade in the Republic of Moldova passes through a continuous
transformation and reorganization, adapting to the economic, social and competitive realities,
all of these having different influences upon the organization, management and efficiency of
the commercial activity.
S - 39
In this context, studying the structural modifications and tendencies which take place in trade
constitutes an important premises for outlining the developing orientations of home market,
realizing the basic mission of trade and improving the quality of people's life.
2. The dimension of the domestic trade and the tendencies of its development
The analysis of home market's evolution from the last decade reveals the following
tendencies.
The sector of wholesale and retail trade has a great importance for national economy of the
Republic of Moldova, contributing to the formation of GDP. During the last years the Gross
Added Value (GAV) in trade was in a stable growth, during 2006 – 2012 it grew in current
prices by 2.0 times, registering 12250 mil. lei in 2012. The share of retail and wholesale trade
in GAV constituted 16.7% in the same year. A substantial increasing during this period was
observed in net products' taxes by 2.0 times, their share in GDP growing from 16.6% in 2006
to 19.2% in 2012.
The participation of wholesale and retail trade to GDP's formation is characterized by a
decreasing tendency during 2006-2008 from 11.5% to 13.0% and a rate of growing for the
next years, so in 2012 the share of this branch constituted 14.0% in GDP[1, p.266, 279-280].
Intensification of the competition favored the rapid development of small and medium
enterprises (SME). Trade agents knew an advanced rhythm of development. Small and
medium enterprises constituted 20.0 thousand in the year 2012, possessing 98.0% from the
total number of agents with the wholesale and retail profile. In the structure of economic
activities they make 40.5% (for comparison - in agriculture the share of SME constitutes
5.1%, in processing industry 9.9%).
In the activity of wholesale and retail trade there are 79.9 thousand employees or 26.6% from
the total number of employees within the SME (2012).
In the structure of population involved in the national economy the share of employees from
wholesale and retail trade constituted 18,2% in 2012. At the same time, trade is the domain
with the majority of its share in the structure of incomes from sales (49.7%) and profit
obtained by SME, in 2012 trade had 64.1% out of SME's profit [1,p.494- 495].
All these confirm that trade became an attractive sphere for small and medium businesses and
will continue to maintain itself in the top of business preferences in the future too.
The development of entrepreneurship in trade, the extension of small and medium enterprises,
substantial increase of enterprises trained in trade, generated the diversification of forms of
organizing the commercial activity. Along with this, non-¬organized sector of trade was
extended.
It is worth mentioning that in the latest years there was observed a tendency of passing the
trade from non-organized to organized structure. In the year 2009 there was commercialized
through commercial units 65.0% from the total volume of sales (in comparison to the year
2006 - 58.3%). In the future this tendency will be amplified as a result of the reform of
entrepreneur's patent [7], law 208/2006 [5], having as a goal to facilitate the passing of some
patents' holders to other organizational-juridical forms.
The reform was going to be done during some stages in the years 2006-2009, by stabilizing
restrictions of commercializing some lines of goods based on patents. The aim was - the
creation of premises for developing a modern trade, assuring a durable growth of contribution
to budget. Although the reform is on its way of developing and has favorable effects upon the
quality of commercial services and the consumer's protection, its unfurling faces social-
economic problems, especially a big resistance from patent holders and employers who
S - 40
represent them. So, under the pressure of internal social factors, by the law 121/2008 [4], the
term of fulfilling the reform of entrepreneur's patent was prolonged up to January 1st, 2017.
During the latest years there has been modified the structure of sales on groups of goods (food
and non-food items) in the retail trade. Although, the share of non-food goods is increasing in
the organized sector constituting 68.9% in the year 2012, this is in the favor of tendencies of
improving the life's quality. In the structure of consuming expenses food products constitute
46.0% in 2012 [1, p.117, 466].
An important role in the modernization of retail trade and increasing of quality of commercial
services, assurance of consumers’ protection is attributed to commercial infrastructure.
Beginning with the year 2000, it is noticed a rapid increasing of number of commercial units
and an accelerated rhythm being registered by booths as a result of entrepreneurship's
development in the trade sphere. So, in the year 2012 there were functioning 9594 units of
retail trade (shops area 848.2 thousand m2). The number of booths increased in 2006-2012
from 1855 to 2582, but in the year 2009 their number decreased to 2193 units as a result of
initiating the reform of entrepreneur's patent.
At the same time with the increasing number of shops there was manifested the tendency of
increasing the medium area of the shop (in the year 2012–82.6m2). The density of retail network
is advancing (in 2012 to 1000 inhabitants amounted 238.2m2 in comparison to 130.2 m2 in 2006),
at the same time it is under the level of norms for assuring with commercial space (260 m2 to
1000 inhabitants) [1, p.469]. It is worth mentioning that on the territorial profile these deviations
are bigger.
Beginning with the year 2000, the structure of trade is actively modifying. First of all, these
changes influenced the trade from urban area, by geographic expansion of transnational
commercial networks and appearance of home networks, substituting small merchants. At the
same time, the number of private merchants remains dominant, especially in rural area.
In the East 90% of market amounts to organized trade through network and only 10% - to small
shops of private merchants. In Moldova the actual actions in the domain of legalizing the trade
and creating favorable environment for its development will contribute to the increasing of share
of organized trade, including the one by commercial networks.
Although the wholesale trade registers tendencies of increasing, it remains a sector which is
insufficiently regulated and monitored. The volume of wholesale sales in current prices increased
1.4 times in the years 2006-2012. In the sales structure 64.2% from the total volume of sales is
assigned to private enterprises, to the mixed ones (with the participation of foreign capital) and
foreign enterprises 35.3%.
In the quantitative aspect, trade registers continuous increasing on all the dimensions, but
economic efficiency of this sector's functioning is diminished. The wholesale and retail
enterprises assure 46.5% from the total income on sales, but to the sector of small and medium
enterprises were attributed 49.6% in the year 2012. During the last years the share of trade
enterprises which work in losses is maintained at the level of 50% (in the year 2012 - 55.2%).
This tendency comes into contradiction with the continuous increasing of number of economic
agents in this domain. So, the number of trade enterprises increased in the years 2006-2012 with
5639 units or with 38.0%. In the year 2012 their number grew with 657 more units [9]. This
situation justifies the existence of problems and imbalances in trade and the necessity, the
opportunity of the efficient mechanisms to improve the situation.
3. Challenges and constrains faced by domestic trade and strategic priorities of its
development
The liberalization of trade in the period of constituting market relations along with the
favorable aspects of the development of this spherein the last two decades, generated certain
S - 41
difficulties in the function of commercial system and, as a consequence, deficiencies in
applying the mechanisms of excluding fiscal evasion, in assuring the protection of consumers
and the quality of commercial services etc.
Among the main constraints and limits in the domain of development and legalization of
domestic trade there was emphasized:
- the imperfection of normative-juridical framework in the domain of trade,
deficiencies in its application;
- differences in actual approach of trade in comparison to the practices of European
countries concerning institutional, juridical, organizational frame;
- lack of an efficient management system of commercial activities, doubling some
additional commercial functions, especially those of controlling by different central
public authorities;
- existence of unfair competition on the market, which stimulates the maintenance of
non-organized sector of trade,
- decreased level of competitiveness of products placed on domestic market;
- maintenance of illegal trade;
- deficiencies in the domain of security and consumer protection;
- trade imbalances in the geographical distribution of trade’s infrastructure;
- decreased economic efficiency of commercial activity;
- maintaining the trade with manufactured goods based on entrepreneuship patent
(which should be sold through organized commercial network);
- increasing the penetration of foreign products on the domestic market, contributing to
substituting domestic products for imports;
- insufficient human resources with high professional performance and non following
the requirements of professional training towards employees from the trade sector etc.
Taking into consideration the importance of trade for economic development and
improvement of life's quality and in order to omit the actual deficiencies in the domain of
commercial activities, there was adopted the Strategy for domestic trade's development in the
Republic of Moldova for 2014-2020 [2] and the Action Plan for its implementation, at the
elaboration of which participated the authors of this paper. This was conceived as a basic
normative framework on medium term for assuring a durable development and establishing
directorial lines for the evolution of home trade sector of the Republic of Moldova. The
implementation of the strategy has as aims to:
- increase the efficiency of trade’s regulations ;
- increase the competitiveness of products / services placed on the market;
- improve the trade’s infrastructure in the territory, especially in rural areas;
- modernize the forms of distribution and marketing of products / services;
- ensure the trade with skilled employees and their permanent improvement.
To achieve these objectives it is expected. In the domain of improving the legal and
institutional framework of regulating the trade’s activities, to adjust it to the European
practices foresee the revision of the legal framework for selling the products/services;
eliminating deficiencies (differences) and doubling understanding of legislation; updating the
regulation norms in force; develop new rules which regulate the domestic trade.
For the next period (2014) it states:
- establishing rules for governing the discounted sales (sales and clearance liquidation,
promotions, and outlet)
- changing the Law on domestic trade, no. 231 from 23.09.2010 [ 6] in order to
simplify the procedure of starting a business and obtaining the permits,
- developing the legislative framework on distance and off-premises agreements,
S - 42
- the completing of Contravention Code with administrative sanctions for breaking the
norms of commercializing products/services,
- developing regulations for trading in public areas, including markets, of trading
agricultural products; concerning the commercializing of certain products (cosmetics,
building materials, toys, secondhand goods etc.), on rendering commercial services,
including the catering; authorizing commercial activities by establishing a unique
booth, training the employees from trade, etc.
- improving the methodologies in the area of pricing/tariffs as well as establishing an
authority in domain of regulating the prices/tariffs’ policy.
In order to supervise the domestic consumer market it is necessary to make the institutional
capacity strengthening of the Competition Council, the National Agency for Food Safety,
Consumer Protection Agency and the National Center for Public Health.
The objective of strengthening the resources of qualitative goods and affordable prices
focuses on producing competitive goods according to the market’s demand, stimulating the
supply of domestic goods. In this respect, it is stringent to:
- develop the country's food security policy on national and regional aspect, in this
context strengthening institutional capacities of councils on the product;
- support the activity of consumer cooperatives (especially the production and purchase
of agricultural products);
- promote the local products through various activities,
- stimulate the unfolding of non-agricultural activities in rural areas,
- diversify the forms of cooperatives, developing the associative structures,
- improve the quality of local products while reducing production costs to enhance
competitiveness of manufactured products,
- stimulate the implementation of Food Safety and Quality Management Systems in
production on a large scale,
- establish a unique information system for placing the products on the market and their
supervising, connecting to this system the institutions with responsibilities of
supervision and control (Customs Service, National Agency for Food Safety,
Consumer Protection Agency, Public Health Service, institutions of assessing
products’ quality, etc.).
An important role in strengthening the resources of products / services is attributed to
supporting independent economic activities. In this context, it is necessary to improve the
fiscal policy by applying the single tax on estimated annual income derived from the activity
of family businesses and / or individuals.
An important role for ensuring the quality and efficiency benefit of commercial activities
comes from the development of commercial infrastructure, the optimization of its placement.
The current situation when the commercial network is placed unevenly and 36.8 % of the
units are kiosks and booths trade, which scatter throughout the public places violating most of
elementary architectural norms and frequently the sanitary ones, do not correspond to modern
trade and the requirements and consumption of products marketed in this way. In this respect,
it is necessary to elaborate some criteria and norms of placing the trade units which should
take into account the norms of insurance of commercial spaces of population, international
practices in the field, and should be adjusted to urban plans of developing the territory and to
focus on large commercial areas (located in specially designated areas) with small shops
(located mainly in residential areas).
In order to eliminate the constraints in launching the commercial activities, the Strategy
provides the establishment of a unique booth for issuing permits to traders, which will
S - 43
constitute the platform for the creation of an informational system in trade. Such an
information system allows monitoring the development of trade’s infrastructure at national
and territorial level (the structure of districts in the country).
One important area of modernizing and efficiency of internal trade’s system aims at
optimizing and diversifying distribution and trading the consumer goods. The main emphasis
in this regard requires the eliminating the multitude of intermediaries who do not add value to
the quality of products or commercial benefits, but only contributes to the increase of prices
and slowing down the movement of products.
Due to the country's agricultural profile, it is needed an action in order to improve food
distribution channels. In this context the Strategy focuses on direct delivery of products by the
farmers to the market. It is also appropriate to establish associations of small farmers in order
to sell products through the creation of regional centers for logistics and wholesale
distribution of these products (wholesale markets at the regional level) and the opening of the
collection points of the surplus of agricultural products from population by renovating
cooperative enterprises.
Next to this, it is necessary to assess the supply chain (the number of operators in the chain,
the incurred costs, revenue, including profit on each segment of the food chain) to detect
unfair commercial practices and their excluding.
The strategy also provides other actions in the domain of distribution’s efficiency and trading
of products, including:
- expansion of integrated distribution systems (wholesale and retail trade) ;
- the development of trade by enterprises’ outlets (stores of domestic and foreign
producers), which will help increase the safety of purchased consumer goods,
narrowing the value chain of product distribution and, therefore, optimize the prices
of purchased products;
- application of modern forms of sales (based on catalogue, by mail, teleshopping,
selling through Internet, etc.) and improving sales technology;
- increase the number of large commercial units with a high capacity of coverage of
large commercial areas. These units, by their nature, will remove consumer shopping
network, but by the used selling methods (door-to-door sales, by order, teleshopping,
sales through electronic stores, etc.) they will compensate the lack of small shops near
the consumer by providing consumer products;
- expanding franchise sales;
- develop the pure and mixed electronic commerce;
- creation of logistics centers at national and regional levels for food products with
consequent infrastructure (warehouses, refrigerators, transportation means) and of an
adequate management, marketing, financial and informational system.
An important role in optimizing and streamlining the distribution process comes to wholesale
trade. In this area it is required to switch from a traditional format to a modern one, which
reflects different forms of the wholesale distribution and co-operation with producers and
retailers, the choice of appropriate target markets, the placement, the strategies of assortment
and prices, extending the offered services to partners and customers. However, the transition
is slowed by the lack of legal regulations in this domain. In this context we consider
extremely necessary to develop a national normative basis, which would regulate the
principles, requirements, the framework of wholesale’s activity; the typology of wholesale
entreprises.
The implementation of these actions will contribute to strengthening the domestic consumer
market and its integration into the unique European market.
S - 44
Concerning human resources’ development and strengthening of human potential involved in
trade activities, a big problem became assuring the commercial enterprises with qualified
staff. This is especially felt in rural areas.
It is also necessary to implement the law [6 , art. 13 ] on mandatory initial training and
certification of professional skills of employees from trade, especially those that come into
contact with consumers and are responsible for the safety of marketed products. In this way of
a big importance are the following actions:
- elaborating the methodology for assessing skills and professional competences of
staff employed in trade who have no professional training in the domain (confirmed
by a degree) and organizing the employees’ competences certification;
- creation of a sectorial committee for the trade’s employees training;
- development and validation of occupational standards for workers in trade;
- partnership academia - business aimed at training specialists for trade;
- establishment of employers' association of traders.
Concerning human resources’ development and strengthening of human potential involved in
trade activities, a big problem became assuring the commercial enterprises with qualified
staff. This is especially felt in rural areas.
4. Conclusion
The development of market mechanisms, the liberalization of commercial activities and
promoting the reforms in the domain of domestic trade contributed to substantial changes in
the organization and unfolding of trade activities in the country. In addition to the beneficial
aspects, they also generate certain deficiencies and imbalances in the operation of domestic
trade. Identifying the problems faced by this sector of the national economy and the solutions
of their solving can assure sustainable development of the domestic trade in the future.
The priorities, objectives and strategic actions for developing the domestic trade, presented in
this paper provides confidence that this domain will see essential qualitative and quantitative
transformations in the coming years contributing to the country’s integration into the unique
European market and in the international economic circle, transforming from a reactive sector
into a proactive one of the national economy.
REFERENCES
[ 1] Anuarul Statistic al Republicii Moldova. Chișinău: Statistica, 2013. 572 p.

[ 2] Hotărârea Guvernului cu privire la aprobarea Strategiei de dezvoltare a comerţului interior în
Republica Moldova pentru anii 2014-2020 și a Planului de acțiuni pentru anii 2014-2016 privind
implementarea acesteia. Nr. 948 din 25.11.2013. În: Monitorul Oficial al Republicii Moldova,
06.12.2013, nr. 284-289.
[ 3] Hotărârea Guvernului cu privire la aprobarea Nomenclatorului-tip al unităţilor de comerţ cu
amânuntul, Nr. 1508 din 21.11.2002. In: Monitorul Oficial al Republicii Moldova, 29.11.2002,
nr.159-160 (1645).
[ 4] Lege pentru modificarea si completarea Legii nr.93-XIV din 15 iulie 1998 cu privire la patenta de
întreprinzător, Nr. 121 -XVI din 29.05.2008. In: Monitorul Oficial al Republicii Moldova, nr.
106/409 din 17.06.2008.
[ 5] Lege pentru modificarea si completarea unor acte legislative. Nr. 208-XVI din 07.07.2006. In:
Monitorul Oficial al Republicii Moldova nr.126-130/607 din 11.08.2006.
[ 6] Legea cu privire la comerțul interior, nr. 231 din 23.09.2010. Monitorul Oficial al Republicii
Moldova, nr. 206-209 din 22.10.2010.
S - 45
[ 6] Legea cu privire la patenta de întreprinzător. Nr. 93-XIV din 15.07.1998. In: Monitorul Oficial al
Republicii Moldova, 06.08.1998, nr.72-73 (485).
[ 7] Legea Republicii Moldova privind comerţul electronic, nr. 284 din 22.07.2004. În: Monitorul
Oficial al Republicii Moldova, 13.08.2004, nr. 138-146
[ 8] http://statbank.statistica.md.
The publication is fulfilled within the research Project “Substantiation of the Trade and Consumer Co-
operation modernization from the perspective of their implications in the sustainable socio-economic
development and consumer protection” (the code of the project 11.817.08.85A).
S - 46
Economic and Social Problems Related To Migration Processes
and the Role of the Associative Sector in Addressing Them
(The Case of Republic Of Moldova)
Trofimov Victoria
University of Moldova, Chisinau, Moldova
victoria.trofimov11@gmail.com
Melinte Claudia
University of Moldova, Chisinau, Moldova
claudia.melinte@gmail.com
Abstract. The Management of migration processes has become a priority for Europe because it
involves ambiguous aspects for all countries that are tangent to this process, both donors and recipients
of migrants. Emigration was particularly acute in the last decade for Moldova, threatening the
prospects for its economic and social development. Although, it has some positive aspects, such as
remittances sent in the country that allow supporting the consumption, the emigration has also
multiple negative consequences, however, such as causing extremely serious social and economic
problems - the shortage of labour force, production not produced, separate families, children without
guardianship, school dropout, etc.
Such problems are very stringent for the country and for the future they can cause lasting genuine
social crisis, like depopulation, with all related consequences. In our work we intend to analyze the
intensity and consequences of migration, and in particular to reflect the capability of the associative
economy in solving them. The authors hypothesize that an element of the associative sector such as
cooperative activity with a long history in Moldova can substantially contribute to the sustainable
development of the country and population retention in the rural habitat, where are located the most of
cooperatives.
Although in the last two decades the economy has met major changes, including the transition from
the socialist model of development to the market economy, cooperatives remain viable in Moldova
and an essential reality is that the social component is a fundamental pillar of their activity. In our
opinion, the economic development strategy of the country should further support the cooperative
model of activity in order to ensure a strong and balanced economic system, especially in rural areas.
The research methodology included methods such as analysis and synthesis, comparative method and
statistical method. Likewise, an important contribution was the promotion of a sociological research in
order to study the perception of cooperatives by the society, particularly by the young generation and
their impact on society.
The research results has led to the elucidation of important aspects of migration, and the opportunities
that the cooperative sector provides in order to relax the intensity of emigration as well as the
opportunities for sustainable development, particularly in rural areas where the majority of the
population lives and where the most important stream of emigration propagates.
Key words: migration, associative economy, cooperatives, rural area, internationalization.
1. Introduction
Intensification of migration processes, especially the massive emigration of the population for
working abroad can be considered now one of the crucial issues of current development, but
also as a threat to the future development of Moldova. In this context, it is very important to
search and find feasible solutions to stop this massive exodus of the active population in the
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last 10 years. The situation is especially alarming in rural areas because people leave these
areas in particular, the main reason being low possibilities of socio-economic development in
this area. In our opinion, cooperatives represent a realistic opportunities to improve economic
and social climate, because social component represent a fundamental and essentially pillar of
cooperative activities. The co-operative companies remain viable in the Republic of Moldova
and the co-operative system has succeeds in to maintain the ascending development of before
the crisis. The strategy of economic development of our country inevitably owes the
application and the support of the co-operative model of activity to ensure a powerful and
balanced economic system, especially in the rural regions, in which the activity of the
majority of co-operatives is focused.
2. Dimension and versatility of migration processes for Moldova

The overwhelming majority of cooperatives in Moldova (more than 60 percent) are located in
rural areas, but also majority of the population Republic of Moldova (over 58 percent) resides
in rural areas. At the same time, namely rural exodus occurs labour forces of the country.
In Moldova, migration is a widespread phenomenon and of major importance, given the fact
that a significant share of people of working age and childbearing age are involved in this
process. However, currently we do not yet have adequate and complete information on the
exact number of our citizens working abroad. One of the main causes of this problem is the
lack of effective and sustainable system of tracking migration.
Migration process constitutes one of the negative factors to influencing the social, economic
and demographic situation in the country and the stability and state security in generally.
External migration to find work, both permanent and temporary one, mechanically reduces
the population settlements and influences the decreases of the number of people in working
and reproductive age.
As an illustration, we mention that the number of population of the Republic of Moldova on
January 1, 2014 was 3.558.500 people. In a short period 2007-2012, the population decreased
by 12.3 thousand people (or 0.3%) - Figure 1. Remark that in all regions with the mostly rural
population – North, Central and South, there was a continuous process of depopulation. The
largest decrease was registered in the North – with 11,300 (1.1%). Loss of population level
are observed in the Centre – 3600 (0.3%) and South - 2800 (0.5%). Also in this period
increased population in the capital, Chisinau - with 4400 (0.6%) and UTA Gagauzia - by 1.0
thousand people (0.6%). The municipality Chisinau is the exception, because the population
is mostly urban and taking advantage of a higher level of living in this area.
4,4
5,0
0,0 1,0
-5,0 Chișinău North

Center
South
-10,0 -3,6 U.T.A.
-2,8 Gagauzia
-15,0 -11,3
Figure 1 Increase / decrease of population by regions of Moldova in 2007-2012, thousand persons

(Source: elaborated by the authors based on the National Bureau of Statistics of the Republic of Moldova dates)
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So, we can conclude that for all regions of the country is characteristic a long-term trend of
depopulation, largely caused by increased overall processes, including at international level,
of urbanization and migration to seeking of work.
However, migration of the population has important repercussions not only on livestock of
population, but also on its structure changes, primarily in relation to age and sex, but
according to other features.
During 2007 – 2012, as in fact in previous years, more people emigrated from Moldova,
compared with those who immigrated. Gender differences are significant as meaning that
more women than men have chosen to emigrate. And the number of immigrants, the largest
share is held by women also.
According to official statistical sources, the last four years left the country to take up
permanent residence abroad 30 thousand people. Other sources, alternative information,
conveys about the figure of one million people emigrated (which is about one third of the
population). The truth is that most of them still do not indicate departure to permanent
residence, but only starting to work temporarily. That, in fact, often turns in a departure with a
single direction.
The most active migration connections with Ukraine and Russia remain, but more and more
citizens of the Republic of Moldova is oriented towards Europe. Most of the emigrants - both
women and men are part of the age groups 20-29 years and 30-39 years. We mention that
these are people in the active working age and reproductive. But in a national economy,
demographic processes have a direct impact on employment processes, representing basin
supply of the labor market. As a result, employment in 2010 in Moldova was about 1.1434
million people, gradually decreasing from previous years both women and men. For four
years, employment has decreased mainly in rural areas (-13.4 percentage points) than urban (-
2 percentage points).
Migration causes serious economic and social troubles – shortage of labour forces, raw land,
leading to the not produced output and the forgone revenues, but also families separated,
children without guardianship, dropout etc..
However, with all its negative effects, labor migration from countries with a better situation
than in the Republic of Moldova allows to maintain a tolerable standard of living for the
remaining population. So, over a period of more than a decade, remittances from abroad are
an important source of income for the country. On average, they constitute about 17 percent
of current income of households.
Migration flows have affected all regions over the country, but still the least is tempted to
leave abroad the people in the Chisinau municipality, the region with the highest living
standards. For other regions, remittances of money represent the fifth of household income.
In the total country average, 1 of 4 households has received money from abroad. Typically,
households of 2-3 persons and those which have in its composition children under 18 years
most commonly receive remittances.
We reiterate that remittances allow supporting an acceptable standard of living of the
population. So, most of the spending is intended to cover the needs of food consumption
(40.8%), followed by home care expenditures (17.8%), and clothing and footwear (10.8%).
Structure of consumption expenditure is determined by area of residence of the households.
While the households in north, central and southern regions orient their most necessary
expenses for food (over 42% of total consumption expenditure), in the Chisinau municipality
people allocated for food only 35.6%, being it possible to cover a greater variety of other
additional costs for industrial goods and services.
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Existing disparities in the socio-economic development are reflected in the recorded level of
poverty in Moldova. In 2010 on average every fifth person in the country is subject to of
absolute poverty. However, compared with 2006, the situation has slightly improved, and the
poverty rate was reduced by 8.3 percentage points.
Geographical distribution of poverty is associated not only with a different level of
modernization, but also structural disparities of economic development of the country. So,
rural localities are particularly disadvantaged in terms of physical infrastructure, public
utilities, housing and access to basic social services, which led over the years to a deepening
of regional disparities. Especially detaches Chisinau municipality, where only 5% of people
are consuming less than the poverty threshold.
Lack of employment opportunities not only leads to a decrease the absolute level of living and
the emergence of asocial phenomena such as intensification of criminality. In the most part
criminals are people who do not have an employment or are not involved in education.
According to the national average level, more of 80 percent of offenders are unemployed or
outside the educational system.
Obviously the problems mentioned are very stringent for the present of the country, but they
he is liable to cause negative real social crisis ahead of time, the most important being
depopulation, with all associated consequences. Moreover, these effects have an impact not
only at the national level but also internationally, particularly for the countries where the
migrants leaving.
Namely in these countries, located mainly in Europe, coming immigrants, including those
from Moldova, produces a number of serious problems economic and social. We mention just
a few of them, in our opinion particularly significant:
 Commitment to work is often illegal, evasion of taxes often results in loss of

potential revenue to the state budget and social security;
 Immigrants often fill namely those jobs that would otherwise claim to be committed
by the local population;
 Acceptance of lower remuneration compared to the existing national labor markets
and decrease the average level of remuneration at the national economy;
 But, in addition to these economic problems, there is a wide spectrum of social
problems related to differences in culture, education, traditions, mentality which can
cause serious social conflicts, etc.
The existence of these and other problems, in our opinion, allows us to support the necessity
of involving the European Union countries, including the phase of advice in policymaking
that would not be restrictive and reactive, but proactive and encouraging the economic and
social activity at the home places of emigrants for relaxing the emigration flow of population
from Moldova. Immigration consequences are particularly harmful in rural areas of Moldova.
The massive exodus of rural population has several causes, the main being the lack of
adequate jobs and infrastructure for modern living. Particularly alarming remain the situation
of continued growing exodus of young generation from rural area, the generation, which are
really the future of every locality.
3. Opportunities of co-operative sector to contribute to relax the migration intensity

In our opinion, to resolve both these issues could contribute the associative sector, mainly
between cooperatives, the development opportunities which they offer, especially in the rural
habitat. Only a few figures speak for themselves: in the system of consumer cooperatives in
Moldova the turnover volume has tripled in the last decade, industrial output increased by
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45%, wages of their employees in the last five years has increased by 51.6%. Of course these
changes are beneficial and provide a better image with referring to perspectives that can
provide cooperatives. However, the rhythms of positive change are quite slow to provide clear
and credible perspectives for young generation able to determine them to remain in the village
and to tie their future to rural areas. In this context, the question arises: what changes should
be made faster and more meaningful?
The main objectives in this field should result from the need to stabilize the demographic
situation in the villages, to reduce poverty, stimulate job creation and economic growth,
defending equal opportunities, to respond to stringent requirements of the quality of life,
health, development, people's access to knowledge and communication, implementation of
the just balance between rural and urban areas. Previously reported arguments proves that
sustainable development of rural areas in Moldova stands out as one of the main priorities of
macroeconomic policy, given the fact that over half the population lives in these areas and
that is their territory is about 90 % of total areas of the country.
The cooperative movement in Moldova after his socioeconomic concept fits perfectly into this
scheme of priorities. Cooperation with its long history in Moldova, dating from 1868, has
undergone a spectacular evolution from five cooperatives that existed before 1910, up to 43
cooperatives with 3,032 members on the eve of the First World War and 166 cooperatives, 34
associations of consumer cooperatives with 739,000 members in 1994.
Assessment the impact of cooperatives in tandem confrontation «local - global» has crossed a
historical evolution. Initially cooperative was conceived and then developed the strictly local
context, to solve local problems and of the local population. But in the process of
globalization the economic, political and informational environment is cardinally changed and
can be characterized differently, but just not local.
The experience of the economic activity of cooperatives shows that their focus on local
problems, their systematic concern for social aspects of their work allows cooperatives to
obtain valuable features in times of crisis, offer for this company durability and ability to
withstand conditions of high economic uncertainty. Particular focus of cooperatives on social
problems, on public interest, becomes an intrinsic power of cooperatives and turns them into a
better business model compared to other models of business organization.
Globalization has brought, of course, major changes in financial and economic spheres, as a
result of the immediate impact obtained from spectacular upheaval in information
technologies, the increasing international trade, investment and financial flows worldwide.
Globalization also concerns the strong political and social changes. The informational
revolution, the opening of borders in the post-Soviet space, has broken local connections,
changed the traditional relationships which seem to be indispensable both between localities
taken separately and also in the distribution of labour forces. The economic activities of
cooperatives, businesses that were once local are now to be able to work in an international
environment, but also ensure its presence in the local area, facing international competition.
Current perspectives of internationalization, arising from the globalization of world economy
and the opening of Moldova to the international area, require from the cooperative system in
Moldova reviewing its development strategies, renunciation the rigid patterns of local
influence, using its powerful business potential and its capacity of international integration
taking into account that consumer cooperatives of Republic of Moldova are a part of the
international cooperative movement. In this regard, in our opinion, large opportunities granted
the membership to the International Cooperative Alliance (ICA), the association and
alignment of its many programs, use of secular experience and conceptual development of
cooperative developed with the input of its members in the world.
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Cooperatives have an original organization - they develop both association of persons for the
social purpose and directly business. By linking people they aim to enable for each member
cooperator to sustain its growth in social and human aspect and the business development
they allow improving quality of life. Consumer cooperatives in Moldova, a member of ICA
since 1993, are reflected in the same order of social and economic priorities with the
following task:
1. Satisfying the needs and interests of cooperative members;

2. Creation and infrastructure development, expanding consumer cooperatives;
3. Consumer protection;
4. Exercising influence on policy in the sphere of consumption, etc.
But these tasks being very important and characteristic of cooperative movement in general,
dilute on the one hand previous priorities of consumer cooperatives in Moldova due to their
territorial location mainly in rural areas of the country and on the other hand, they do not form
essentially new framework for the evolution of cooperative movement in our country, which
reflect a wide range of priorities - economic development, international cooperation,
education.
Consumer cooperatives in Moldova, as part of economic and social system of our country,
played an important role in economic and social development of the country, especially in
rural areas. The contribution of consumer cooperatives to the development in these areas of
various branches of economic activity, for example, the processing of agricultural production,
trade, purchases of agricultural products from the public, catering, transport of goods and
others branches it is difficult to overestimate.
In the current economic space of the Republic of Moldova the presence and the activity of
cooperative unions is felt less and less, although unlike the situation 15-20 years ago when
cooperatives has prevailed in the rural area by its various economic activities. The relative
importance of cooperatives in Moldova's economy continues its decline with as one of the
consequences an affectation of the overall economic situation in rural areas. The strategy of
economic development of our country inevitably owes the application and the support of the
co-operative model of activity to ensure a powerful and balanced economic system.
The tendency of reduction in the number of the associated members of the Co-operation of
Consumption of the Republic of Moldova perpetuated as from the Nineties of the century
spent (fig.2), confirms the persistence of a progressive lowering of interest on behalf of the
former members, this tendency being very worrying on the bottom of a common history of
activity of several decades.
The co-operative in Republic of Moldova is not perceived like an activity characterized by its
strong social vector, the results of the survey realized within the framework of our research
confirm that on the level perception of the population is rather accentuated the importance of
the lucrative vector in detriment of that social.
To understand the evolution and the current state of the perception of cooperation by the
young generation we made a specific sociological study. In our research we tried to seize the
opportunities available to our Trade Co-operative University of Moldova, namely its
cooperative specificity in offered educational services. Thus, in our university, the more than
50% of students come from rural areas. During the command economy system, in which
conditions enabled the Republic of Moldova about half of a century, consumer cooperative
system was quite reliable and widely spread and our students are familiar with the realities of
its activity. They often come from the families where grandparents and parents are or were
members of cooperatives.
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1600
1400
1200
1000
800 1494
600
400
436 550
200 374 280
0
a.1940 a.1985 a.1998 a.2007 a.2010
Figure 2 Evolution of the number of the associate members of the Co-operation of Consumption in the Republic
of Moldova, thousand persons (Source: elaborated by the authors based on the Report “Consumer Cooperatives
in the Republic of Moldova 2008-2011” dates)
The survey was carried out with the contribution of 50 students of Trade Co-operative
University of Moldova, assigned to inquire in all districts of Moldova, in accordance with the
current demographic structure and territorial distribution of population in the country. Each
student interviewed 10 people keeping the weight required by age and gender specific
characteristics of each region. In this manner, we obtained answers in all the geographical
areas of the country, preserving the demographic structure characteristic of each geographical
region. The resulted sample is of 500 questioned people. In our survey we relied on the
assumption that these students, knowing the cooperative system and at the age they are, will
help us to understand the real problems of cooperatives in rural areas, what should be done (in
the view of the younger generation) so that he become more attractive, why young people do
not want to return to villages from where they started in life and what conditions would they
agree to return to home to continue to work and everyday life in rural area and at the
cooperatives activity in Moldova?
4,5 17,2
15,1
2,8
19,2
35,7
5,5
study abroad studies in the country

underdeveloped infrastructure lack of suitable jobs
looking for a more diverse social environment working abroad
other variants
Figure 3 The distribution of the answers of the responders on the causes of youth emigration from rural areas, %
Research shows that young people leaving rural areas causes remain traditional and, if so can
we say, international - the studies in the country or abroad were placed in the top responses,
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respectively, 35.7 and 17.2%. But the second place by importance of all response (19.2% of
total) was still "lack of suitable jobs", which also says that young people do not have job
places to return, and that becomes already a grave statement. Together with following two
criteria: “working abroad” (15,1%) and “underdeveloped infrastructure” (5,5% of responses)
they testify about the underdeveloped rural areas, which require an elaboration and an
implementation at the institutional level of policies to support the development of these areas.
Survey results demonstrates that now one of main preoccupations of young people remains up
career - answers of respondents (23.4% of all responses) have placed this criterion on the
second place, and that in conditions which we were required to choose only a single criterion
- the most important to make cooperatives more attractive. But his career will choose not
young at any price - the amount of wages is the most important criterion according to the
results of our survey - which is assigned with a major share of 37.1%. These two criteria
together gathered more than 60% of responses, which demonstrates the desire of young
people to get primarily a personal success.
diversification of activities 3,7
development of international partnerships 14,9
development of ecological activities 15,3
career opportunities 23,4
higher salaries 37,1
the activity of cooperatives more profitable 5,6
0 5 10 15 20 25 30 35 40
Figure 4 The distribution of the answers of the responders on their proposals to make the cooperative
more attractive to young people, %
The following in importance 30% of responses were placed in the area of "the quality of
activities" that they would choose young people - here almost the same specific weight
preoccupations appear of the natural environment quality (criterion "ecological development
activities" has collected 15.3 % of respondents' preferences) and quality of social
environment, its development (criterion "development of international relations" shows 14.9%
of all preferences).
4. Conclusions
As it reported in our research, cooperatives have a significant potential to create new jobs and
services useful for the society, thereby giving them an opportunity for development in
Moldova and retaining the population at home as an alternative to emigration to work abroad.
However, especially in rural area, cooperatives may not present a sufficient attraction for
young segment of the population that is more educated, informed and has higher requirements
to the future business environment and living.
Namely in search of new opportunities for life young people are ready to work, to receive
education, even away from home. However, they consider that quite realistic the expectations
cooperative enterprise opportunities of development and on what conditions they would agree
to return to home. Not incidentally, our research shows that the first place obtaining a reward
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for the work which they are ready to perform, and the second place - opportunities to build a
successful career.
In this context, the state policy for development and stem the emigration must take into
account the requirements of the young generation, which only in the conditions of improve of
the infrastructure and support job creation, including the cooperative system, may reorient to
the small towns and contribute to their development.
Of course, only through the efforts of consumer cooperatives of the Republic of Moldova to
integrate the international space of the cooperative movement, the recession is going through
our cooperative system will not be exceeded, being necessary an domestic support for the
development of cooperatives in our country. However, this is impossible without a
considerable support from the state, without creating an appropriate legal framework which
requires cooperative movement. Here would be extremely valuable international legislative
experience in creation and development of legal framework support for the cooperatives and,
generally, the experience about the relations between cooperatives and the state, experience of
state policies and measures which form the favourable economic environment in various
countries for proliferation of cooperatives.
The future strategic objectives for development of the Republic of Moldova will have to
provide a substantial support for various forms of socio-economic organization, including
imperatively the support for sustainable development of the cooperative associations, with a
big potential for job creation and social development.
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coopératives (GEBC): Organisation Internationale de Travail. (2007) Fiche d’information sur les
coopératives et l’emploi rural. Genève,
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10 ani”. Chişinău.
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(2009) ref. A/64/132. The role of the co-operatives in social development. New York.
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teoria deciziilor economice în condiţii de risc şi incertitudine”. Institutul de Cercetări Economice şi
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The Role of Product Design in Creating Loyalty to New
Technologies
Danijela Perkušić Malkoč

dperkusi@oss.unist.hr
Katja Rakušić Cvrtak
krakusic@oss.unist.hr
Anita Krolo Crvelin
akroloc@oss.unist.hr
Abstract. All companies want to have satisfied and loyal customers, but achieving it is not so easy
especially in highly competitive markets like those of new technologies. So, the question is what kind
of product design, what kind of marketing strategy a company has to set up to create loyal customers.
We have conducted 3 focus groups and a survey among 46 students of the Faculty of Professional
studies on a subject of mobile phones in order to find out which characteristics of mobile phones are
crucial for their decision to stay loyal to a certain brand. We have noticed that loyalty to the iPhone
and Samsung smart phones is much greater than to other brands. Analysing their product and
marketing strategies we came to conclusion about key success factors in achieving loyalty to new
technologies.
Keywords: user centred design, smart phones, iPhone
1. Introduction
Today consumers are surrounded with all kinds of new technology devices. Most of them
don’t understand the principles and technology behind the device, but what they can see, what
they can feel, touch and experience they can understand. In environment that is changing so
fast and every day a new technology is emerging, people are confused and search for
something familiar, something simple and easy to use. Technology has to be close to the
requirements of the consumer and serve consumers’ needs. Because of high competition, and
day to day changes loyalty to new technologies seems like mission impossible, but it’s not.
So, the right question is what kind of product design, what kind of marketing strategy has to
be set up to create loyalty to new technologies.
In the first part of the article product design and user centred design approach would be
presented. Then will be given example of Apple’s iPhone design and strategy and insight into
current brand loyalty in smart phone industry. In second part of the article a results of focus
group and a survey among 46 students of the Faculty of Professional studies on a subject of
mobile phones will be presented in order to find out which characteristics of mobile phones
are crucial for their decision to stay loyal to a certain brand.
2. Product design
It’s hard to define what design actually presents. Most of people by design consider esthetics
of the products, but it’s only a small part of it. Steve Jobs said nicely what design represents
for him.
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"We have no vocabulary to talk about design...most people by design considers only the final
glaze...But, nothing could be further from such a definition of design. Design is the soul of
every human creation."(Steve Jobs, Apple Computers).
Design corporates the functional, aesthetic, ergonomic and other features that make the main
point of contact in communicating with consumers (Coates 2003).It is crystal clear that the
product design plays an important role in creating the desirability of the product, affects the
image of the brand and has the direct impact of consumers to be pleased. Although the
aesthetic elements of design are previously explored in literature it’s still not enough
researches that fully describe and explore the design of the product and its extraordinary
impact on consumers.
Bloch (1995) in his study offers the most comprehensive approach to exploring the impact of
form on consumer preferences, intentions and choices. But still this term form of the product
remains under- explored and explained. He is more concerned with the influence of the goals
of product design to achieve consumer response. There are studies which have investigated
the influence of aesthetics on consumer behaviour. The aesthetics of the product is considered
an important element in the presentation of the product and includes materials from which
products are made, shapes, proportions, colour, ornament (Lawson, 1983). Some thought that
the appearance of a product is the base for building a relationship with consumers and a
source of consumer satisfaction (Hollins and Pugh, 1990). In marketing, Holbrook (1986)
hypothesized that the tendency of individuals to visual versus verbal, implicit versus explicit
motivation, tendency towards romanticism versus classicism and gender of the individual
affect how strong will be his reaction to the aesthetics of the observed object. Bloch, Brunel
and Arnold (2003) in their research came to the conclusion about how the reaction to the
aesthetics of the product varies from individual to individual, and the concept they called the
central visual aesthetics of the product. In their researches on different product design Veryzer
and Hutchinson (1998) have come to the conclusion that the integrity and prototypicality as
elements strongly influence the response of consumers. Another favourite and often cited
ideal form is called "Phi ratio" (also known as the golden rule or code) has been a topic of
researches. So Raghubir and Greenleaf (2006) in their researches in the laboratory and in the
field found that consumers prefer packaging that fit the so-called "Phiratio" or the golden
number.
Although the research of aesthetics of the product led to some insights on the impact of forms
on consumer behaviour, deeper investigations related to other design elements besides
aesthetics are still missing. In addition to research in marketing the product design is an area
that is related to many other scientific research disciplines such as art, consumer behaviour,
engineering, psychology, ergonomics and many others (Coates, 2003).
Design is often viewed as the value of the product, expressed through it’s multidimensional
aspects (Holbrook, 1999). Design can be viewed through a rational, kinaesthetic and
emotional value that the product provides for the consumer. Rational value is relative to the
quality and performance of products that make the product safe and reliable (Fox,1995). But
often customers will not buy a product because of its performance, but because it visually fits
in their environments. Kinaesthetic value of design refers to actions related to touch and
physical interaction with the product (Crook and Booth, 1997). We can divide the ergonomic,
human factors and communication feedback of product design. Ergonomics is the reaction of
product on the human body after repeated use of the product (Keller, Fleischer and Strasser,
2004) (possible injury when handling the product) and the human factor which involves
precise body measurements and custom product design of these measures. Communication
feedback implies a design that allows the consumer to without reading the instructions handle
the product, it is also called intuitive operation. Emotional value of design and its impact
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caught the attention of the consumer and some scientists (eg, Norman, 2004). Based on this
research, the emotional value of design can take many forms. Article grouped these elements
into a holistic, differentiating and general appealing design.
•Holistic values. Although the product is made up of smaller parts, a holistic approach
to looking at the product as a whole to form a global impression of him
(Baumgartner, 1993). There are several forms of holistic approach including:
Zeitgeist, temporality, concinnity and style.
• Zeitgeist is the general intellectual and moral state as a reflection of a certain time.
Each period has its own unique spirit, nature and climate that distinguishes it from
other eras (Lundberg , 2001 ; Mamy , 1998).
• Product design may also reflect a sense of Temporality. Events such as the futuristic,
modern, retro, modern, nostalgic and timeless used to describe different designs.
Designers in practice often use temporal concept to achieve an emotional connection
with consumers.
• Concinnity represents symmetry, harmony and elegance and is based on Gestalt
psychology which says that perception of whole is a different than the sum of its
parts (Katz, 1950).
• Style is a design that takes a reference in different cultures and schools. (Hippie
culture and the Volkswagen Beetle)
• Differentiating value is the ability of the design to extract the product from the
competition and away to differentiate a product from the standard prototypes.
It is obvious that some products such as, for example, the iPhone create unique emotions and
passion among consumers. The reason is that such products encourage different emotions in
current and potential customers, inspire in them different values, and they cannot be viewed
solely as the sum of the parts. What is interesting for managers are the reactions of the
consumers that are influenced by design of the product. Design that generates emotional value
ultimately creates deeper relationships with consumers and evokes loyalty which is the goal of
most companies (Noble, Charles H. and Kumar, M., 2002). It is proved that the design can
boost positive emotions such as inspiration, desire, a pleasant surprise, fun and fascination.
(Desmet, P.M.A., 2002)
2.1 User centred design and new technology development
Today we are facing all kinds of new technology developments from mobile phones, mobile
internet, applications, social networks, solar energy, electric cars and etc. But although they
possess superior technology, not all of them succeed on the market. Those who do succeed,
besides the technology, have user centred design. But, who are user centred designers and
what is user centred design?
They called themselves “Effective designers” and they create technology that benefits the
organisation, its customers and society at large. They focus on the people who use products
and web sites — not visual design or the latest technology. So, they want to know who they
are designing for and what people want to do with it? They create user profiles — pen
portraits of each type of customer — and make sure the design team understand who they are
designing for. They make profiles on research findings — not on the assumptions they had
about customers. So, there are three secrets of user centred design according to Travis, 2009:
1. Early and continual focus on users and their tasks
The first secret of user-centred design has four ingredients: you need to focus on
users.You need to understand the users’ tasks, you need to do this early and you need
to do the research continuously.
2. Empirical measurement of user behaviour (usability test)
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Companies lots of times don’t do the research because people in the organisations
simply assume that they know what’s best for customers. And when they do
research, it’s often not the kind of research that’s needed to create better designs. The
research often focuses on uncovering demographic factors rather than truly
understanding people’s goals and motivations. And so companies don’t get to
understand users and their tasks. And even when a company does carry out research,
they often don’t do it early enough or they do it only at the beginning or end of a
project. Designers have to provide a prototype and watch how consumers use this
product, its called usability test.
3. Iterative design
Iterative design entails receiving feedback from end-users following their use of early
design solutions. These may range from simple paper mock-ups of screen layouts to
software prototypes with greater fidelity. The users attempt to accomplish real world
tasks using the prototype. The feedback from this exercise is used to develop the
design further. The secret of iterative design is to sketch out lots of different designs
and test them. Then you take the best from each one and create a new set of designs.
Its iterative procedure of trying’s and mistakes but in the end you get the right
design. Technology is often something strange and new for the consumers, so the
risk for them is even bigger than with other buying goods. Lot's of functions don't
always mean satisfied consumers. Right opposite, consumers’ prefer simplicity and
something they can easily comprehend, something familiar and safe. So in case of
designing for new technologies is even more important that design of software or
hardware is more user centred and easy to use even without the instructions.
Developing innovative products, systems and services requires a new breed of
designers who not only master design skills, but also understand cutting-edge
technologies, in order to design products that realize the full potential of technologies
while keeping a human touch.
It has been proven that user satisfaction was positively affected by simplicity perception and
that the relationship between the two constructs was very strong (Junho H. & Hye-Jin, 2012).
The findings imply that a simplified interface design of the task performance, information
hierarchy, and visual display attributes contributes to positive satisfaction evaluations when
users interact with their smartphone as they engage in communication, information search and
entertainment activities. Something similar noticed Jonathan Ive, Vice President of Industrial
Design at Apple, whose influence can be seen on every recent product the company has made,
including the iPod, iPhone and Macs.
“The way we approach design is by trying to achieve the most with the very least,” said Ive.
“We are absolutely consumed by trying to develop a solution that is very simple because as
physical beings we understand clarity, we’re comfortable with clarity.”
Ive also feels that designers need to be more in touch with the materials they are using instead
of just sitting in front of a computer making arbitrary changes without seeing how it affects
the product. As an example, he said when Apple decided to work with aluminium several
people from the design team spent a lot of time in Japan with artisans who worked with the
metal.
“We don’t feel we can start designing until we really understand the material and the
technology necessary to process it,” said Ive.
Although we need to ask consumers what they want, it’s not always the best way of getting
ideas for innovations, especially technological innovations. Henry Ford once sad that if he had
asked people, of that time, what they want for their transport they would probably sad that
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they need a faster horse. So besides knowing what consumers want it’s very important to have
team of experts working on new solutions. Product designers and engineers have to
collaborate at the very beginning of the idea. In Cambridge University, industrial designers
collaborated with scientists, not only on finding commercial applications for existing
technologies, but also on exploring potential future applications. Sometimes the idea for new
product would come from the designer part, sometimes from the engineers, but it’s crucial
that they learn each other’s language so that they can easily communicate. Interdisciplinary
teams of not only designers and engineers, but also of product managers, customers and etc.
have to be created in order to get more perspectives and knowledge for product design (Chen,
Hung et al., 2011).
Further in this article some insights into the mobile phone industry will be given with special
accent on iPhone and it's design.
3. Mobile phones
The cellular mobile phone was first and foremost an adaptation of the telephone. This process
it self spanned the best part of the twentieth century, drawing together various complex
revisions: the reworking of radio technologies and radio spectrum; the remediation of the
telegraph; the reimagining of mobility; and the acoustical recreating of voice telephony for the
portable instrument. The 1980s is broadly the period in which the classic form of the mobile
phone was stabilized. In the 1990s, when the second-generation digital mobile system took
over, the cell phone became smaller, more portable, more domestic and closer to the body
(Fortunati 2006), and this was accompanied by the inclusion of new features, capabilities and
communicative architectures, as well as cultural expectations and routines, into this pocket-
sized technology. In the 1990s, the cell phone became part of everyday life, and loomed large
in the conjuring of those involved in design and fashion, and entertainment and media, as
mucas the worlds of telecommunication (Goggin, 2009).Two important terms used to discuss
mobiles have been design and customization.
3.1 The beginnings of the iPhone
The first time a technology came to be called the iPhone was actually in the mid-1990s,when
it meant the ‘Internet phone’. This form of Internet telephony was called the iPhone. This has
now developed into a relatively easy-to-use household technology called Voice over Internet
Protocol (VoIP), with its best-known proponent being Skype. In the 1999 – 2000 period, a
different class of mobile phone devices was marketed, also bearing the name of the iPhone.
Key to these was a claim that the mobile phone would now become a prime device for
accessing the Internet. For its part, Apple started work on its iPhone in 2005, with a prototype
finally emerging in mid-2006 (Goggin, 2009). Previously, Apple had already created one
mobile phone, aimed at preserving its hold on the digital music market. This was the ROKR,
released in September 2005. The ROKR was a joint venture between Motorola and Apple.
Motorola had responsibility for the phone (in conjunction with the mobile carrier Cingular),
while Apple focused on the music software (Goggin, 2009). Unlike Motorola’s sleek, popular
RAZR phone, the first version of the ROKR looked a lot like a classic cell phone. It only held
100 songs, and did not allow music to be directly downloaded. However, the ROKR was the
first mobile phone to feature the Apple iTunes application. The latest version, the ROKR E8,
launched in April 2008, does much more resemble the RAZR. Nonetheless, its reputation was
dismal, the apogee of its reception being Wired magazine’s cover, with its headline: ‘You call
this the phone of the future?’ (Goggin, 2009).
At the time the ROKR was invented, the talk was of the ‘music phone’. However, a key
problem with the collaboration between Apple and Motorola in devising the ROKR was over
the computer giant’s approach to intellectual property and digital rights management. A key
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part of the iTunes package, for example, is FairPlay, Apple’s digital rights management
software. FairPlay would set limits on the new phone: It couldn’t play music from any major
online store but iTunes. It couldn’t hold more than 100 songs. ‘It’s obvious why Apple is
doing this,’ says Patrick Parodi, head of the Mobile Entertainment Forum, an industry trade
group. ‘They don’t want to cannibalize the iPod.’ (Kolko et al. 2007).
As the ROKR went to market, the iPhone was in development – allowing Apple tighter
control over music and other content. Clearly, Apple’s strong suit lay in its strengths in
computers, operating systems and integrated suites of applications. So, for instance, its
engineers rewrote the Apple OSX operating system for the iPhone. Apple also shone in the
area of design, with its iPhone building on the classic shape and look of its classic iPod
service. However, Apple showed less proficiency with the other features of mobile phones.
The much-heralded iPhone ran initially on the 2.5-generation digital mobile phone network,
with the third-generation (3G) iPhone following roughly a year later, in mid-2008
Perhaps what most distinguished the iPhone from the many other adaptations of mobile
phones was its rapturous reception and, hand in hand with this, Apple’s phenomenally
successful marketing campaign. Herein lies the paradox of adaptation that the iPhone
represents. The iPhone is clearly an adaptation of the mobile phone. As Wired magazine’s
Geekipedia points out, the iPhone is an obvious descendant of the smart phone – the
multimedia mobile phone that combines various computer programs with entertainment
options. Yet the ‘biggest launch since the Apollo’ rebadges this evolution as a revolution.
Clearly, design values, chic and usability – all features of the Apple world of iMac and iPods
– are key to this. So too is the careful crafting of the iPhone’s reception by its makers.
The arrival of the iPhone was much anticipated, and featured long queues of people, who
were prepared to wait out in all conditions for the privilege of being the first to hold and try
the new device. After its US debut, Apple staged the launch, complete with queues, in many
subsequent countries – each launch not only a local media event, but often attracting
international attention also. It has now been acknowledged officially by at least one operator
that the iPhone queues are a key marketing ploy, and that extras are paid to participate. TP
spokesman Wojciech Jabczynski said. ‘The aim was to attract attention. The people in the
queues told passers-by about the iPhone.’ (Goggin, 2009). The marketing hype not
withstanding, the iPhone was named the invention of the year by Time magazine in 2007.
Grossman gives five reasons for his verdict: the iPhone is ‘pretty’, it is ‘touchy-feely’, ‘it
willmake other phones better’, ‘it’s not a phone, it’s a platform’, and it ‘is but the ghost
ofiPhones yet to come. It’s a genuine handheld computer, the first device that really deserves
the name’(Grossman 2007).
Apples iPhone StrategyIn 2007, the most prominent new entrant to the mobile phone market
was Apple Inc. (née Apple Computer). As a device, the initial iPhone differed from traditional
mobile phones in having a large touchscreen for viewing video and the Web, a browser based
on personal computer standards rather than rewritten for mobile, a custom user interface with
intuitive panning and zooming designed specifically for that touchscreen, and no physical
keyboard or keypad. Apple’s value proposition for the iPhone built upon the iTunes music
and video service that it had already developed for its market-leading iPod music players
(West & Mace, 2010).Thus the iPhone was designed as an integrated component in two
existing value systems, rather than as a standalone handset. This trend toward integrated
systems design has roots in Apple’s personal computing strategy, and continues a long-term
tech industry debate between “closed” and “open” innovation (Chesbrough, 2006).
After shipping its first iPhone in June 2007, Apple extended its initial iPhone strategy in two
different ways. First, it released the iPod Touch, which offered the iPhone operating system,
its PDA features and ecosystem without the phone capabilities. Secondly, it followed the
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initial iPhone with annual releases of updated models and operating system software. If the
initial iPhone provided an easy to use phone with superior web browsing capabilities, the
2008 Apple’s Historic Competencies beginning with its Apple II in 1977, Apple used
software skills to distinguish its personal computers from competitors. In the 1980s, it led the
industry in ease of use with its Macintosh graphical user interface. And in the 1990s, first with
its PowerBook laptops and later with its iMac and iPod product lines, it made industrial
design a source of advantage. Throughout its first three decades Apple was consistent in using
end-to-end systems design to both create value and capture that value. Apple operated as a
vertically-integrated supplier of operating system software and hardware, but encouraging
third-party application supply. This strategy was consistent with other successful computer
systems such as those from IBM and Digital Equipment (West & Mace, 2010).A number of
mobile phone platforms —including Palm OS, Symbian and Windows Mobile —have sought
to replicate the Wintel model, separating the supply of key components from hardware sales.
The iPhone challenged this assumption by offering a more integrated and closed system
including OS, hardware, built-applications, and online services. The iPhone thus reflected
Apple’s systems approach —control of music content, hardware, software and distribution —
rather than a mere point product . The ties that such a systems approach creates between the
user and handset vendor are a direct challenge to operator control, potentially relegating an
operator as a mere service provider supporting the phone, rather than the central player in the
customer relationship.
3.2 iPhone product design
When Apple introduced the first iPhone in January 2007, it attracted thousands of articles of
favourable publicity. Instead of a physical keyboard or keypad, the phone used a touch screen
with a software-defined virtual keyboard for numeric and text input. As with Apple’s iPods
—but unlike most competing smart phones it lacked a user-changeable battery or memory
card. It functioned as a high-end model of Apple’s bestselling iPod music and video player
line, with the 480x320 screen offering a larger image than any other model. With this, the
iPhone was fully integrated into Apple’s market-leading iTunes Store for downloading audio
and video entertainment content(West & Mace, 2010).
It contained a version of the Safari web browser, adapted from the browser Apple had
developed for its personal computers, and enhanced with touch-driven interface features that
made it easier to manage web browsing on a small screen. By using the standard browser, the
larger screen and a touchscreen replacing a mouse, Apple hoped to provide a mobile Internet
experience closer to a PC than any previous mobile phone. With this improved browsing
experience, Apple believed its iPhone would help operators spur mobile data adoption. As
Apple CEO Steve Jobs said three weeks before the initial iPhone release: „They [Cingular]
have spent and are spending a fortune to build these 3G networks, and so far there ain’t a lot
to do with them. People haven’t voted with their pocket books to sign up for video on their
phones. These phones aren’t capable of taking advantage of it. You’ve used the Internet on
your phone, it’s terrible! You get the baby Internet, or the mobile Internet —people want the
Real Internet on their phone. We are going to deliver that. We’re going to take advantage of
some of these investments in bandwidth“ (Block, 2008).
We can say that Apple strategy was the strategy of „blue oceans“, because the creators of blue
oceans don’t use the competition as their benchmark. Instead, they follow a different strategic
logic that is called value innovation. Value innovation is the cornerstone of blue-ocean
strategy. It is called value innovation because instead of focusing on beating the competition
in existing market space, you focus on getting out of existing market boundaries by creating a
leap in value for buyers and your company which leaves the competition behind. Head-to-
head competition results in nothing but a bloody red ocean as rivals fight over shrinking
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profits. Success comes not from battling competitors, but from making the competition
irrelevant by creating ‘‘blue oceans’’ of uncontested market space (Kim & Mauborgne, 2005).
So far Apple was doing just that, exploring new blue oceans of innovations, being first to
satisfy consumers in a new way. But, everything is changing very quickly, especially in
technology sector. So today competition, even for iPhone is very hard. Creation of iPhone
truly made other mobile phones better. So, today they have very strong competitors like
Samsung, HTC, Nokia, LG and others and ocean is becoming more red than blue. IPhone still
holds high position in the market, because of brand name, but for how long? It will be
interesting to see what is next, price wars as it is already, leaving the strongest brands on the
market or maybe new blue ocean?
4. Loyalty to smartphones
Smartphones today play a vital role in everyday life, such as providing information,
interacting with friends and shopping. Given the importance of smartphones, it is not
surprising that the battle between smartphone manufacturers is more intense. The major
players started to tailor products to suit the different segments in the market and the industry
is changing from one winner to many winners.
Keiningham et al. (2008) claimed that encouraging repeat purchase cost six or seven times
less than acquiring new customers. Loyal customers might recommend their favourite brands
or products to friends and family who might eventually become new customers, which also
helps to promote brand images. Samsung is a typical example that proves this theory.
According to the survey published by Strategy Analytics in 2011, Apple’s repeat purchase
rate was far ahead of its competitors with 88% in the global smartphone market. In the
meantime, the report of IDC shows that iPhone’s market share increased 115%, from 2.8% in
2010 to 5% in 2011. However, in 2012, the opinion survey of Strategy Analytics indicates a
declining trend of Apple’s repeat purchase rate for the first time, down to 75%. Yet at the
same time, Samsung’s global smartphone market share grew from 19% in 2011 to 39.6% in
2012, with more than doubling Apple’s year-over-year shipment growth (Staff, 2013). Not
only that, according to the 2013 Consumer Loyalty Engagement Index, a poll conducted by
Brands Keys in United States, Samsung was chosen to be the customer’s favourite in the
fields of televisions and cell phones (Kruijsdijk, Mous et al., 2013).
The battle between iPhone and Samsung for customer loyalty will be intense and the winner
will be the one with more user centred design, more feelings for the customers’ requirements,
more promotional activities and more innovation oriented. The recent field research showed
that dominant factor affecting customer satisfaction of the mobile phone services was
customers’ perceived emotional value. Customers’ perceived emotional value of the mobile
phone services was highly associated with their satisfaction (correlation coefficient 0.779,
p<.001). This means that emotional value plays an important role in determining customer
satisfaction. Emotional value is generated from the feeling of using or purchasing a product or
service. Thus, the mobile phone service provider should develop value-added services
focusing on the emotional part of its subscribers (Ariff, Fen, Zakuan, Ishak, & Ismail, 2012).
Product design contributes greatly to creating that emotional value for the consumers which
leads to loyalty.
5. Methodology
Three focus groups and a survey among 46 students of the Faculty of Professional studies has
been conducted on a subject of mobile phones in order to find out which characteristics of
mobile phones are crucial for their decision to stay loyal to a certain brand. For data mapping
software SPSS was used.
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6. Results
6.1 Results of focus groups
Three focus groups were created, one of male students and two of female students, 8 students
in each group. Most of them owned smartphones, mainly iPhone, Samsung and LG. They said
that they like to surf the internet and that they use lots of different applications. The price is
important to them, but also the quality, design, ease of use and brand image. The most loyal
are the owners of iPhone and Samsung. Especially the owners of iPhone. The students were
strongly attached to this brand, even emotionally. And when asked what is so special in
iPhone that differs him from others, they sad that it’s the fact that it is the first smartphone,
has simple and beautiful design, it’s easy to use, it’s always the same in its simplicity and
design changes are not so radical and fast like with other smartphones, they mentioned
Samsung. But, they also sad that Samsung is getting very close to iPhone, and for some of
them it’s even better than iPhone. In the end we summarized students requirements and get
the list of attributes for mobile-phones, especially smart phones.
6.2 Results of a survey
A survey questionnaire was conducted among 46 students of the Faculty of Professional
studies on a subject of mobile phones in order to find out which characteristics of mobile
phones are crucial for their decision to stay loyal to a certain brand. The list of attributes was
created from the information gathered from focus groups. We wanted to know how many of
them actually own a smart phone, what attributes they find most important and how are their
intentions to repurchase the same brand. Demographic data shows that 67 percent of students
were females, 82 percent of them were between 18 and 24 years old and 12 percent were
between 25 and 35 years old. In the tables below are listed the results of a survey.
Table 1. Type of mobile phones owned by students
Valid Cumulative
Frequency Percent Percent Percent
Valid regular phone 10 21,7 22,2 22,2
smart phone 35 76,1 77,8 100,0
Total 45 97,8 100,0
Missing System 1 2,2
Total 46 100,0
Table 2. Brands of mobile phones owned by students
Frequency Percent
Valid nokia 4 8,7
samsung 18 39,1
iphone 9 19,6
lg 4 8,7
htc 2 4,3
alcatel 4 8,7
sony ericsson 3 6,5
8 1 2,2
Total 45 97,8
Total 46 100,0
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Table 3. Loyalty to mobile phones
Valid Cumulative
Frequency Percent
Percent Percent
Valid I would buy the same brand again 35 76,1 79,5 79,5
I would buy different brand 9 19,6 20,5 100,0

Total 44 95,7 100,0
Total 46 100,0
Table4. Important attributes of mobile phones for students*

brand ease
price quality weight dimensions memory design internet
image of use
Valid 44 44 44 44 44 44 44 44 44
Missing 2 2 2 2 2 2 2 2 2
Mean 4,18 4,66 3,36 3,66 4,45 4,18 3,43 4,11 4,52
*Likert scale was used,1- indicates low importance, 5-indicates high importance.
We can see that most of the students own smart phones and the most popular smart phones
among students are Samsung and iPhone. They consider lots of attributes to be important
when buying a mobile phone like quality, internet, memory, price, but design and ease of use
also hold very high positions. Majority of students show very high intentions to re buy the
same brand of mobile phone. Because of a small sample size logistic regression could not be
performed, but it would be interesting for future research to find out which attributes
contribute mostly to loyalty intentions. Loyalty is not only about intentions to re by a
product, it’s also about recommending a product and creating trust and deeper emotional
connections with consumers. In future, the questions about behavioural and attitudinal loyalty
should also be included in the questionnaire.
7. Conclusion
Design of new technology products has to be user centred and created to make the life easier
and more fun and not to complicate it even more. With the launch of the original iPhone,
Apple redefined the “smart phone” product category and accelerated the convergence of
traditional mobile telephony, Internet services and personal computing into a new industry.
That way Apple was first and will always stay the first smart phone. But, besides their
innovation strategy of finding new blue oceans, they also understood the requirements of the
consumers and made the phone suitable for searching the internet more easily. They also
made very beautiful product with simple shapes and easy to use interface. That’s the reason
why iPhone owners show high loyalty. But, lots of competitors, like Samsung, are getting
even better and becoming a real threat to iPhone. Like the results of the survey among
students have shown, there are lots of requirements for smart phone users and they are
changing constantly, but what is important is to look for consumer’s tasks and needs and
create technology that will meet customers’ expectation and make their life easier.
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Analysis of Seasonality - Inbound Tourist Demand in Croatia
Goran Ćorluka
gcorluka@oss.unist.hr
Mijana Matošević Radić
mijana@oss.unist.hr
Abstract. Tourism, as Croatia’s largest industry, plays a crucial role in the economic development, but
a major problem in the development of this crucial activity is seasonality. Seasonality has become one
of the most distinctive and determinative features of global tourism industry, caused by mainly natural
and institutional factors, implying numerous economical, employment, environmental and social
problems. The research is focused on analysing the structure of seasonality in inbound tourist demand,
due to their contribution to overall arrivals and overnight stays, in Adriatic Croatia, Croatia’s leading
receiving touristic area. Seasonal fluctuations are analysed using seasonality ratio, identifying monthly
deviations from annual average and Lorenz curve, identifying seasonal concentration of tourist flows.
Annual data on arrivals and overnight stays is used from Croatian Bureau of Statistics. Seasonality of
demand is examined in terms of county, nationality and organization of tourist arrivals to identify
differences in seasonal structure between counties, between generating markets and market segments.
Research results indicate extreme seasonality in observed counties of Adriatic Croatia with high
concentration of tourist demand in peak season. Croatia’s leading generating markets are primary
concentrated on arrivals and overnight stays in peak season months, whereby only Germany, France
and Austria tend to have an extended summer season. Tourists arriving by individual arrangement
have a higher degree of seasonality comparing to organized trips. The obtained data confirms
Croatia’s position as sun, sand and sea destination. Actions need to be done by public and private
sector to examine solutions to mitigate seasonal pattern in Croatian tourism. The research paper
represents first effort to analyse monthly seasonal fluctuations and annual concentration of inbound
tourist demand in region of Adriatic Croatia. Used methodology and approach are identifying, so far
undetermined, differences between the seasonal structures of counties, nationality of generating
markets and organization of tourist arrivals. Findings are a guide the further development of Croatian
tourism, which is characterised by extreme seasonality.
Keywords: seasonality, inbound tourist demand, Adriatic Croatia, seasonality ratio, Lorenz curve.
1. Introduction
International tourism is of great importance to the economies of Mediterranean countries,
with its creation of foreign exchange earnings, employment, generation of income and
regional development effects.
As one of country’s largest industries, tourism plays a crucial role in the economic
development of Croatia. With the growth of tourism flows the importance of tourisms
contribution to the national economy was growing. The importance of tourism in Croatian
economy represent the following data which state that tourism revenues grow from 28.681 bn
HRK in 2001 to 62.740 bn HRK in 2012 (WTTC, Country Reports), whereby 11,8% of
national GDP in 2012 is contributed by direct travel and tourism (WTTC, Country Reports).
Another major characteristic of tourism, for Croatia, is its opportunity to provide national
export. The contribution of tourism export to overall Croatian export in 2012 was 44,3%
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(WTTC, Country Reports). Growth of tourism industry can affect the growth of variety of
industries ranging from food and beverage, furniture, constructions, transportation etc. As
tourism is a labor-intensive industry it can create employment. In 2012 the direct contribution
of travel and tourism to employment was 13,1% (WTTC, Country Reports).
Given that 87,6% of Croatian overall arrivals and 91,7% of overnight stays in 2012 make
inbound tourists (Croatian Bureau of Statistics), with respect to their overall contribution to
Croatian tourism it is important to analyze their touristic flows. Furthermore, 88,67% of
overall tourist arrivals and 96,11% of overall overnight stays in 2012 are generated on the
Adriatic Croatia (Croatian Bureau of Statistics), therefore primary focus of seasonality
research is put on this dominating tourism area of Croatia.
Table 1 Distribution of foreign tourist arrivals and nights by county
arrivals nights
indices indices
2001. 2012. 2012./2001. 2001. 2012. 2012./2001.
VIII 1.517.206 2.331.844 153,69 8.783.296 11.867.052 135,11
IX 150.677 459.816 305,17 676.307 1.802.928 266,58
XIII 491.717 1.063.979 216,38 2.763.911 6.725.572 243,34
XV 438.933 659.217 150,19 1.985.119 4.127.956 207,95
XVII 881.605 1.822.705 206,75 5.316.001 10.462.698 196,82
XVIII 2.223.217 2.927.707 131,69 15.451.503 19.580.389 126,72
XIX 459.350 1.106.670 240,92 2.737.232 5.123.876 187,19
Notes: VIII - County of Primorje-Gorski kotar; IX - County of Lika-Senj, XIII - County of Zadar, XV - County
of Šibenik-Knin, XVII - County of Split-Dalmatia, XVIII - County of Istria, XIX - County of Dubrovnik-
Neretva
Source: Author´s calculations based on data obtained from Croatian Bureau of statistics, First Release, Tourism
– cumulative data January – December 2001 and 2012.
The number of foreign tourist arrivals grew from 6.544.217 in 2001 to 10.234.315 in 2012
(Croatian Bureau of Statistics). As shown in Table 1 the largest share in overall Croatian
tourist arrivals in 2012 have the counties Istria (2.927.707 arrivals) , Primorje-Gorski kotar
(2.331.844 arrivals) and Split-Dalmatia (1.822.705 arrivals), whereby Istria and Primorje-
Gorski kotar suffer a slower growth trend then all other coastal counties. County of Lika-Senj
tripled their tourist arrivals in 2012 comparing to 2001 (+205,17%), highly significant growth
of tourist arrivals in 2012 had also the county of Dubrovnik-Neretva (+140,92%). The foreign
overnight stays grew from 38.383.677 in 2001 to 56.874.113 in 2012 (Croatian Bureau of
Statistics). The absolutely larges contribution to overall foreign overnights stay had the
county of Istria with 19.580.389, followed by County of Primorje-Gorski kotar with
11.867.052 and County of Split-Dalmatia with 10.462.698. As well as in tourist arrivals all
counties recorded an upward trend by overnight stays, which is the most significant in County
of Lika-Senj (+166,58%), County of Zadar (+143,34%) and County of Šibenik-Knin
(+107.95%).
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Table 2 Distribution of foreign tourist arrivals and nights by country of residence
arrivals nights
indices indices
2001. 2012. 2012./2001. 2001. 2012. 2012./2001.
IT 1.059.810 1.050.514 99,12 4.724.313 4.534.564 95,98
AT 686.844 945.578 137,67 3.600.881 5.103.762 141,74
SI 876.987 1.053.553 120,13 5.119.205 6.239.493 121,88
DE 1.299.729 1.852.731 142,55 9.685.991 13.946.703 143,99
FR 74.719 418.412 559,98 224.510 1.538.457 685,25
HU 279.825 307.912 110,04 1.553.600 1.628.915 104,85
PL 391.809 544.134 138,88 2.514.311 3.407.685 135,53
NL 125.087 335.266 268,03 1.058.838 2.574.673 243,16
CZ 742.485 647.211 87,17 4.921.354 4.519.489 91,83
SK 202.905 337.429 166,30 1.335.005 2.294.100 171,84
– cumulative data January – December 2001 and 2012.
Table 2 gives insight into Croatian leading generating markets. The structure of the top five
generating markets by arrivals and overnight stays didn’t change in 2012 considering 2001.
Croatian tourism is still most dependent on tourism flows from Germany, Slovenia, Italy,
Austria and Czech Republic. However, regarding the trend, it is possible to conclude that
changes in the demand structure occurred. The globalisation and dispersion in tourism
resulted in changes of traditional tourist flows. Croatia has become a well-known world
destination and is target by new generating countries. One of the most significant changes can
be seen by the French tourist demand that had a growth of +459,98% by arrivals and
+585,25% by overnight stays since 2001, but this is just one example of the changing demand
structure in Croatia. Italy has stagnated in the observed period by arrivals and overnight stays,
while Czech Republic decreased by arrivals and overnight stays.
Tourism as an integral part of global business is highly dependent on seasonal changes in
climatic conditions, economic activities as well as human behavior and the society in general
(Kolomiets, 2010). Seasonality has become one of the most distinctive and determinative
features of global tourism industry (Baum and Lundtrop, 2001), and so of Croatian tourism.
Croatian tourism is most affect by seasonality comparing to other European Union countries.
Seasonal variation in occupancy of collective tourism accommodation measured by seasonal
ratio peak/bottom at European Union level is 3.8, while Croatia has a ratio of 35.2 (Eurostat
53/210). The relevance of seasonality pattern in Croatian tourism was also highlighted in
research by Kožić, Krešić and Boranić-Živode (2013). Already 1975, BarOn stated that
seasonality generates cost losses called “seasonal loss”. Seasonality contributes to
destinations problem of maximizing the efficient operation of tourism facilities and
infrastructures, and results in unnecessary excess capacity for most of the year in most
destinations (Butler, 1994). The concept of seasonality may be perceived to be familiar to
many, however, there is no unique and precise definition of it (Koc and Altinay, 2007). As a
universally accepted definition of seasonality is taken the definition by Hylleberg (1992) who
indicates that seasonality is the systematic, although not necessarily regular, intra-year
movement caused by changes in the weather, the calendar, and timing of decisions, directly or
indirectly thorough the production and consumption decisions made by the agents of the
economy. While Butler (1994) describe seasonality in tourism as a temporal imbalance in the
phenomenon of tourism, which may be expressed in terms of dimensions of such elements as
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number of visitors, expenditure of visitors, traffic on highways and other forms of
transportation, employment and admissions to attractions. Most definitions and general
concepts of seasonality describe the phenomenon only in general terms or relate to its causes.
There is a lack of quantifiable definitions stating when tourism seasonality occurs, how
tourism seasons can be differentiated, and how seasonality can be compared between different
regions or years (Koenig and Bischoff, 2005).
It can be stated that seasonality is caused by two basic elements, natural and institutional
(BarOn, 1975; Hartman, 1986; Butler, 1994). The first, as the name implies, relates to regular
temporal variations in natural phenomena, at a particular destination, mostly those associated
with climate (air and water temperature, sunlight, rainfall, daylight, wind). Natural seasonality
associates with annual seasons and especially affects remote and peripheral destinations with
big temperature differences between the seasons (Kolomiets, 2010). Even they are out of the
control of decision-makers, Hartman (1986) states that, seasonal variations caused by natural
factors are predictable as they are relatively stable in a particular destination, and recur with
small changes. Tourist destinations suffer a higher degree of seasonality, caused by natural
factors, if they rely on predominant outdoor facilities. Therefore, climate is an important
attraction factor but at the same time it limits the business period and should be considered as
a constraint to tourism development. The second category of seasonality depends on social,
religious, cultural and/or ethnic factors, caused by human actions and decisions, which are
often enshrined in legislation (Butler, 1994). Most influencing institutional causes of
seasonality are school holidays, industrial holidays and calendar effects through Easter and
public holidays. Those causes of seasonality are partially under the control of the decision
makers. Social pressure, sporting season and inertia of travelers can be considered as
additional causes of seasonality (Butler, 1994). The causes of seasonality in academic
literature and by tourism operators are well known, but, the question is, are they well
understood. Hylleberg (1992) points out that some causes are stable over long periods (e.g.
the timing of Christmas), some change at discrete intervals (e.g. vacations), some vary
continuously but predictably (e.g. the timing of Easter), while others are unpredictable (e.g.
weather).
Seasonality causes numerous negative implications, which are mostly reflected on the
receiving area is the location of the suppliers of tourism activity (tourism operators,
employees and residents) (Lee et al., 2008). One of the most serious problems of seasonality
is its negative effect on the economy through low annual return on investments due to the
instability of year-round revenues. Tourism resources have always high risk of under-
utilization, especially physical facilities with high fixed cost and tangible products are
affected by seasonal variations in tourism demand (Butler, 1994; Jang, 2004). Unused
capacity and related inefficiencies tend to result in difficulty in attracting investors and
lenders. Another serious problem of seasonality is its demand for seasonal employment
(Kolomiets, 2010). Seasonality business makes it difficult for employers to hire full-time
employees, resulting in higher welfare costs, transient workforce, lower retention and
development of employees (Getz and Nilsson, 2004; Commons and Page, 2001). Overuse of
tourism resources during main season end up with environmental problems as air pollution,
water consumption, sewage disposal problems, wildlife disturbance, resulting in ecological
carrying capacity problems (Butler, 1994). Imbalance in tourism demand may also have a
negative impact on local culture and society. Problems for local people include congestions,
crowded streets, slower traffic, lack of parking, queues for services, and significant increase in
the cost of community services, due to the dramatic increases in population during the
summer months (Koenig and Bischoff, 2005).
The effects of seasonality vary depending on the location and nature of destination and its
attractions (Baum and Hagen, 1994). The increasing number of tourism enterprises and their
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expanding in size reduce the ability to adapt the growing changes in tourism demand and to
control seasonal fluctuations. Numerous strategies to extend the summer season and
overcome the problem of seasonality where defined by authors and researchers. They can be
categorized in three groups: price diversification, attraction diversification and market
segmentation. Differential pricing is used to attract tourist demand outside the main season
with group booking offers or promotional pricing. Diversifying attraction as method of
expanding summer season and attracting demand in off-season implies introduction of
festivals and events, development of wet-weather facilities, business travel including
international meetings, conferences and exhibitions (Lundtrop et al., 2001). Baum and Hagen
(1999) discuss the identification of new market segments as another strategy to increase
demand outside the peak season. It is important to match seasonal motivation with tourist
product or local attraction. Better understanding of market segmentation and the motivations
of tourists can assist in the development of a product or marketing approach that will
encourage greater visitation during the low season (Baum & Hagen 1999). The ability to
adopt a strategy and to extend the season or to introduce a second season is largely dependent
on the location and competitiveness of the destination, whereby remote and peripheral areas
may encounter difficulties to develop all-season tourism product. With regard to the relevance
and topicality of seasonal patterns, it is necessary to analyze seasonality in tourist demand.
Obtained data are used as a guide for future action in efforts to combat seasonality.
2. Methodology
Seasonality is a measurable feature of tourism. It can be expressed in the number of visitors,
their expenditures, admission to attraction, supply volume etc., although the basic unit to
measure seasonality is in number of visitors (Kolomiets, 2010). An appropriate measuring
method is required in order to analyze and describe the seasonal concentration of tourist
demand. Researching the problem of seasonality it is necessary to ensure the ability to
quantify the degree of seasonality. Relatively few authors have closely examined ways of
quantifying and comparing empirical patterns (Koenig and Bischoff, 2005). Several static
measures are well known in the academic literature such as: “Seasonal range” (difference
between highest and lowest monthly indices), the “Seasonality ratio” (highest seasonal value
divided by lowest) or (highest seasonal value divided by the average number of monthly
guests), “Seasonality intensity” (the highest value minus the lowest seasonal value), the
“Coefficient of seasonal variation” (standard deviation from average number of guest). These
statistics are relatively easy to compute and to extend to a sample of N years, but they are also
affected by shocks that have nothing to do with seasonality. The Gini coefficient is possibly
the most widely used measure of seasonality. It is a measure of statistical dispersion which
was, and is still, commonly used in an economics context as a measure of inequality and in
tourism context as a measure of seasonal concentration (Fernandez-Morales, 2003). The Gini
index possesses useful statistical properties, including that Gini is less dependent on the
highest fractile and thus more sensitive to variations outside the peak season. Major negative
property is the fact that Gini is an annual seasonality indicator and it doesn’t give information
about monthly seasonal fluctuation. Lorenz curve is used as a graphical representation of
inequality to describe the seasonal concentration within a year. If complete equality of tourist
demand would occur, with the same numbers of tourists’ arrivals or overnight stays every
month, the Lorenz curve would be a straight line (i.e., represents 45˚ equality line). The more
unequal the seasonal distribution of tourist demand, the larger will be the area between the
Lorenz curve and the line of equality. The Lorenz curve in tourism industry shows the
cumulate frequencies in rank with the lowest frequency to the left and the month with the
highest number of demand to the right. Representing the distribution of tourist flows through
four quarters it gives information about concentration of tourist demand in each quarter.
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While the variety of approaches for measuring seasonal fluctuations in tourist demand is
wide, only a few studies make the attempt of comparing these measures regarding their
limitations, providing guidelines for analyzing seasonal fluctuations. Compares of different
seasonality measures are provided in studies by Lundtorp (2001) and Karamustafa and Ulama
(2010). No general guidelines exist of how seasonality of tourist demand can and should be
measured and which input data should be used. Regarding the lack of standards in
quantification methods, comparisons of demand fluctuations between destinations is limited.
Each of these measures could be used on their own, or simultaneously, to identify extreme
seasonality between destinations. A combination of different approaches is suggested to be
the most adequately way for analyzing seasonal demand fluctuation at national level (Koenig
and Bischoff, 2005).
With the purpose to describe the seasonal fluctuation and seasonal concentration of Adriatic
Croatian inbound tourism a combination of two measurement approaches is used. First,
seasonality ratio, monthly data is divided by annual average to identify monthly demand
fluctuations, and then dividing highest seasonal value by the average number of monthly
guests indicates the annual degree of seasonality. Application of seasonality ratio indicates
fluctuations of monthly tourist arrivals and overnight stays from the annual average,
providing insight into the intro year movement of demand and identifying positive and
negative fluctuations from the annual average. Second, Lorenz curve is used to represent
graphically the inequality of demand concentration through the year. Thereby focus is put on
demand concentration in the last quarter, which displays the three top performing annual
months. Seasonality is analyzed within a year at county level, at nationality level and by
organisation of tourist arrivals, using overall arrivals and overnight stays data provided by
Croatian Bureau of statistics. The intent is to analyze seasonality by county to identify the
differences and possibly positive tendencies, by nation to identify those who contribute to
higher overall seasonality and those who show signs of lower seasonality and extended
summer season, by organization of arrangement to identify the ability of tour agents to
disperse evenly demand through seasons.
3. Results
Table 3 represents the seasonal ratio of foreign tourist arrivals and nights by county. Results
indicate extreme seasonality in whole Adriatic Croatia. County of Dubrovnik-Neretva has the
lowest value but with a seasonality ratio of 2,72 for tourist arrivals and 3,33 for overnight
stays, meaning that the month with the highest arrival and overnight stay has 2,72 time more
arrivals and 3,33 times more overnight stays then the counties annual average, therefore it still
suffers extreme seasonal concentration of tourism demand. Regarding the monthly
distribution of tourist arrivals it can be clearly stated that August is the top performing month.
County of Dubrovnik-Neretva is also the county with the most acceptable arrival and
overnight stay distribution through the year, with the best preseason and shoulder season.
Most pronounced seasonality has the County of Zadar and County of Šibenik-Knin.
Furthermore, it can be concluded that overnight stays have a higher seasonal ratio than
arrivals. Finally, there is no evident demand deviation by seasons by county, except County of
Dubrovnik-Neretva.
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Table 3 Seasonality Ratio of foreign tourist arrivals and overnight stays by county
Arrivals
VIII IX XIII XV XVII XVIII XIX
01/12 12 8 5 4 7 5 9
02/12 10 5 5 4 7 7 8
03/12 24 14 11 13 15 19 22
04/12 59 54 37 39 42 66 69
05/12 75 74 61 74 70 80 104
06/12 169 165 154 149 157 186 168
07/12 295 314 371 357 337 309 251
08/12 334 355 377 361 339 320 272
09/12 141 136 127 147 157 155 173
10/12 53 54 35 42 49 35 91
11/12 17 15 11 6 12 10 19
12/12 13 7 6 5 8 9 14
Seasonality
Ratio 3,34 3,55 3,77 3,61 3,39 3,20 2,72
Nights
VIII IX XIII XV XVII XVIII XIX
01/12 6 3 2 2 3 3 6
02/12 5 2 2 2 3 4 4
03/12 11 5 4 5 6 9 12
04/12 32 25 15 19 20 35 46
05/12 47 36 30 38 43 54 78
06/12 150 138 131 121 134 163 161
07/12 352 384 420 411 380 354 297
08/12 416 462 461 444 414 393 333
09/12 135 113 112 128 156 155 171
10/12 32 23 17 25 32 22 73
11/12 8 6 4 3 6 5 11
12/12 6 3 2 2 4 4 8
Seasonality
Ratio 4,16 4,62 4,61 4,44 4,14 3,93 3,33
Notes: VIII - County of Primorje-Gorski kotar; IX - County of Lika-Senj, XIII - County of Zadar, XV - County
of Šibenik-Knin, XVII - County of Split-Dalmatia, XVIII - County of Istria, XIX - County of Dubrovnik-
Neretva
– different issue
Lorenz curve in Chart 1 presents the seasonal concentration of tourist arrivals by county. This
seasonality indicator indicates the same seasonal structure as does the seasonality ratio.
County of Dubrovnik-Neretva has the lowest seasonal concentration of tourist arrival
achieving approx. 35% of overall arrivals in the first three quarters, and approx. 65% in the
last quarter. The highest concentration of tourist arrivals has the County of Zadar and County
of Šibenik-Knin, concentrating approx. 85% of their overall arrivals in the last quarter.
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Seasonal concentration of tourist overnight stays by county has the same structure as arrivals,
and, as the slope is more curved, with an even higher degree of high season concentration.
County of Dubrovnik-Neretva has pronouncedly the most acceptable concentration curve, but
still with more than 75% of total overnight stays concentrated in the high season months, what
indicates extreme seasonal concentration. The county of Zadar has the highest seasonal
concentration, contributing more than 90% of their overall overnight stays in the last quarter.
Chart 1 Lorenz curves - comparison of the concentration of foreign tourist arrivals and overnight stays by
county in 2012 (Source: Author´s calculations based on data obtained from Croatian Bureau of statistics, First
Release, Tourism – different issue)
Analyzing seasonality of foreign tourist arrivals and overnight stays by country of residence
in Table 4 provide interesting conclusions. Italy, as one of Croatian leading generating
markets, has the highest degree of seasonality with a seasonal ratio 5 in arrivals and 6,51 in
overnight stays. All generating countries have a very high and significant seasonal ratio which
confirms the seasonality pattern. The lowest seasonal ratio by arrivals has Austria (2,78) and
by overnight stays France (2,77). Germany, France and Austria indicate to have an extended
summer season by arrivals, France as the only country also by overnight stays, while Slovenia
has as only country over average arrivals in April. Italy and Austria tend to have the best off-
season period by arrivals and overnight stays. Seasonality ratio is in general higher by
overnight stay than arrivals suggesting longer stay of demand in peak season. Deviations from
regular seasonal structure most be identified and interpreted for further actions.
Table 4 Seasonality Ratio of foreign tourist arrivals and overnight stays by country of residence
Arrivals
IT AT SI DE FR HU PL NL CZ SK
01/12 12 6 6 2 4 4 1 2 1 2
02/12 9 8 9 3 6 6 1 3 1 2
03/12 24 28 15 13 11 11 3 4 3 4
04/12 74 57 103 45 69 24 36 24 5 9
05/12 56 116 65 124 140 41 55 95 19 12
06/12 141 189 204 147 136 142 116 143 233 126
07/12 204 268 372 247 235 379 394 527 417 504
08/12 500 278 270 359 365 431 403 262 367 455
09/12 104 166 103 194 171 120 174 110 148 76
10/12 35 54 31 56 48 29 12 25 5 5
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11/12 20 19 11 5 8 8 3 3 2 3
12/12 21 12 11 5 6 5 1 2 1 1
Seasonality
5,00 2,78 3,72 3,59 3,65 4,31 4,03 5,27 4,17 5,04
Ratio
Nights
IT AT SI DE FR HU PL NL CZ SK
01/12 7 18 3 2 3 3 2 1 1 0
02/12 4 12 4 4 5 4 3 1 1 1
03/12 9 20 13 6 13 7 5 2 1 2
04/12 36 32 38 51 27 58 12 13 10 2
05/12 28 43 84 43 118 122 24 36 60 13
06/12 115 113 177 150 197 122 121 97 112 178
07/12 238 437 316 468 220 260 413 419 522 452
08/12 651 389 343 365 277 431 486 463 392 398
09/12 78 89 172 88 241 145 113 159 82 149
10/12 15 21 35 13 88 38 16 7 18 3
11/12 9 13 9 5 8 6 3 2 1 1
12/12 10 13 6 4 4 4 2 1 1 0
Seasonality
6,51 4,37 3,43 4,68 2,77 4,31 4,86 4,63 5,22 4,52
Ratio
– different issue
Both Lorenz curves in Chart 3 indicate a very high concentration of tourist demand, arrivals
and overnight stays, by country of residence. Austria, France, Germany are those countries
which have a concentration of 70% of overall arrivals and 80% by overnight stays in the last
quarter, and with it they are the best performing three generating markets. Slovakia has the
highest concentration of arrivals and overnight stays and overnight stays, approx. 95% in the
last quarter, contributing significantly to Croatian overall high degree of seasonality in
tourism.
country of residence in 2012 (Source: Author´s calculations based on data obtained from Croatian Bureau of
statistics, First Release, Tourism – different issue)
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Table 5 presents the seasonality ratio of foreign tourist arrivals and overnight stays by
organisation of tourist arrivals. Results indicate a higher degree of seasonality by individual
arrangements by arrivals (3,85) and overnight stays (4,56) comparing to seasonal ratio of
organized arrangements by arrivals (2,48) and overnight stays (3,25). Furthermore, organized
arrangements have a more extended summer season with preseason and shoulder season
lasting from April to October, while individual arrangements indicate a better performance in
the off-season period.
Table 5 Seasonality Ratio of foreign tourist arrivals and overnight stays by organisation of tourist arrivals
arrivals nights
individual organised individual organised
arrangement trip arrangement trip
01/12 7 6 3 3
02/12 7 8 2 4
03/12 12 25 4 13
04/12 38 82 17 50
05/12 53 107 30 76
06/12 155 187 133 175
07/12 359 240 401 302
08/12 385 248 456 325
09/12 134 189 128 186
10/12 31 79 17 53
11/12 11 16 5 8
12/12 8 13 3 6
Seasonality
3,85 2,48 4,56 3,25
Ratio
– different issue
organisation tourist arrivals in 2012 (Source: Author´s calculations based on data obtained from Croatian Bureau
of statistics, First Release, Tourism – different issue)
Chart 5 show better performances of organized arrangements by arrivals (approx. 60% in the
last quarter) and overnight stays (approx. 70% in the last quarter). The slope of organized
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arrivals and overnight stay is less curved and therefore has a lower degree of seasonality.
Tourist arrivals indicate by individual and organised arrangement a lower degree of seasonal
concentration of tourist demand than tourist overnight stays.
4. Discussion
Regarding all observed indicators Adriatic Croatia is suffering extreme seasonality. Slight
differences of seasonality degree can be seen between counties, but even the better
performing areas of Croatia are extreme seasonal characterized. Primary motivation of
Croatian tourist demand is still sun, sand and sea with bathing as main activity. These tourist
structures causes seasonality, imply negative effects and slow down the tourism development.
Tourist flows are concentrated in high season months July and August, supported by June and
September. The level of demand in other months is insignificant and clearly under the annuals
average. High concentration of arrivals in peak season and an even higher concentration of
overnight stays, what can be attributed to the tendency extended stay by peak season demand,
contribute to unsustainability of Adriatic Croatian tourism. Taking into account the fact that
the leading generating markets, as Italy or Czech Republic, are also the most seasonal
affected, increases the relevance of seasonal pattern. Considering that Germany, France and
Austria tend to have an extended season, and Italy and Austria tend to have the best off-
season period, further actions have to be done to identify their motivations of traveling in low
and off season to develop the grow of this intentions. Information about pronounced arrivals
in April by Slovenian generating market should also be researched with the purpose to
identify the motive of travel and to possibly adopt those findings in attracting other tourist
segments. Any irregularity of demand in intra year movement should be focus of future
research with intend to find solutions to combat seasonality. How obtained data confirm, one
way to mitigate seasonality is the use of tour agents. Their ability is to organize arrangements
in low season period and to attract tourist demand. It is necessary to identify those market
segments who intend to travel outside the peak season and who are not affected by the
institutional causes of seasonality. Climate in Adriatic Croatia, as one of the main causes of
seasonality in tourism, is predictive and stable. Planning of wide ranged tourist activities in
different seasons is possible dues to the stable and favourable weather conditions. Given the
numerous natural and cultural resources Adriatic Croatia has all potentials to develop whole
year tourism, attracting diverse tourist needs. Targeting specific markets with diversified
tourist offer is for sure one direction Adriatic Croatia should take on their way to prolong the
summer season and increase demand in off-season period. Furthermore, the well-known and
widely used strategy of price diversification should be concerned as an option to tackle the
seasonality issue.
5. Conclusion
Adriatic Croatia suffers extreme seasonality in tourist demand. The current seasonality
structure doesn’t indicate any potential solution to overcome seasonality of demand.
Seasonality rations and Lorenz concentrations curves are very homogeny by county,
generating market and organisation of tourist arrivals. Further researches are very important
for tourism development of Croatia. Dynamic, multi-year, analysis of seasonality structure
might provide a deeper insight into seasonality pattern of tourism. Business, primary focused
on highs season, is unsustainable and with the growth of tourism negative implication, arising
from high seasonality, will increase. Those implications affect destinations economy,
employment, environment and social community. Developing such tourism the survival of
tourism operators is under question. Actions need to be done to mitigate negative
implications. Due to the relevance of seasonality pattern, joint activities by government,
tourist social organisation, local community and tourist operators have to be mobilized with
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the aim to adapt strategies to combat seasonality. Selective forms of tourism might be a way
to attract low and off-season demand. Reduced seasonal concentration of tourism demand,
motivated by ecological and cultural selective tourism, was already identified in research
Ćorluka, Matošević Radić, Geić (2013). Based on the attractiveness of Croatian heritage, in a
climatically favourable surrounding, numerous open air activities could be organized and
offered, specialized for each tourist segment for each annual season. Potential strategies have
to be tested by public and private sector to identify their ability to extend summer season in
Adriatic Croatia.
References
BarOn, R. R. V. (1975), “Seasonality in tourism: a guide to the analysis of seasonality and
trends for policy making”, Economist Intelligence Unit, London
Baum, T., Hagen, L., (1999), “Response to Seasonality: the experience of peripheral
destinations”, International Journal of Tourism Research, 1 (5), 299-312
Bigović, M., (2012), “The strenght and dinamics of the seasonal concentration in
Montenegrin tourism”, Turizam, 16 (3), str. 102-112
Butler, R., (1994), “Seasonality in Tourism: Issues and Problems”, In: Seaton, A.V. (ed),
Tourism: The state of Art, 332-339
Chung, J. Y., (2009), “Seasonality in Tourism: A Review”, e-Review of Tourism Research
(eRTR), 7 (5), 82-96
Ćorluka, G., Matošević Radić, M., Geić, S., (2013), “Selective forms of tourism – the way of
extending the summer season”, Economy Transdisciplinarity Cognition, 16, 88-96
Croatian Bureau of statistics, First Release, Tourism – different issue, available at
http://www.dzs.hr/ (acceded: 05.10.2013)
Cuccia, T., Rizzo, I., (2011), “Tourism seasonality in cultural destinations: Empirical
evidence from Sicily”, Tourism Management, 32, 589-595
Demunter, C., (2010), “Industry, trade and services, Population and social conditions”,
Eurostat, Statisics in focus, 53/2010
Fernandez-Morales, A. (2003), “Decomposing seasonal concentration”, Annals of Tourism
Research, Vol. 30 (4), 942-956
Fernandez-Morales, A., Cruz Myorga-Toledano, M., (2008), “Seasonal concentration of the
hotel demand in Costa del Sol: A decomposition by nationalities”, Tourism management, 29,
940-949
Getz, D., Nilsson D. P., (2004), “Response of family businesses to extend seasonality in
Demand: the case of Barnhol”, Denmak, Tourism management, 25 (2004), 17-30
Hartmann, R., (1986), “Tourism, seasonality and social change”, Leisure Studies, 5 (1), 25-
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Hyllerberg, S., (1992), “Modeling seasonality”, Oxford University Press
Jang, S., (2004), “Mitigating Tourism Seasonality, A Quantitative Approach”, Annals of
Tourism Research, 31 (4), 819-836
Karamustafa, K., Ulama, S., (2010), “Measuring the seasonality in tourism with the
comparison of different methods”, EuroMed Journal of Business, 5 (2), 191-214
Koc, E., Altinay, G., (2007), “An analysis of seasonality in monthly per person tourism
spending in Turkish inbound tourism from a market segmentation perspective”, Tourism
management, 28, 227-237
Koenig, N., Bischoff, E. E., (2004), “Analyzing Seasonality in Welsh Room Occupancy
Data”, Annals of Tourism Research, 31 (2), 374-392
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Koenig, N., Bischoff, E. E., (2005), “Seasonality Research: The State of the Art”, European
Busines Management School, University of Wales Swansea, Swansea, United Kingdom
Kolomiets, A., (2010), “Seasonality in Tourism Employment Case: Grecotel Kos Imperial,
Kos, Greece”, Saima University of Applied Sciences Tourism and Hospitality, Imatra Degree
Programme in Tourism Bachelor of Hospitality Management, Imatra
Kožić, I., Krešić, D., Boranić-Živoder, S., (2013), “Analiza sezonalnsoti turizma u hrvatskoj
primjenom metode Gini koefcijenta”, Ekonomski pregled, 62 (2), 169-182
Lee, C., Bergin-Seers, S., Galloway, G., O'Mahony, B., McMurray, A., (2008), “Seasonality
in the Tourism Industry, Impacts and Strategies”, CRC Sustainable Tourism Pty Ltd 2008,
Gold Coast, Queensland, Australia
Lundtrop, S., (2001), “Measuring tourism seasonality”, In Seasonality in tourism, Baum, T.
and Lundtrop, S. str. 23-50, Oxford: Pergamon
World Travel & Tourism Council (WTTC) (2013), The Authority on World Travel &
Tourism, Travel & Tourism Economic Impact 2013, Country Report for Croatia, available at:
http://www.wttc.org/research/economic-impactresearch/country-reports/(accesed: 05.10.2013)
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The Experience and the Opportunity of Implementation of the
Research-Based Academic Education on Corporate Social
Responsibility of Co-Operative Enterprises
Melinte Claudia
Trade Co-operative University of Moldova, Chișinău, Republic of Moldova
Tcaciuc Claudia
Trade Co-operative University of Moldova, Chișinău, Republic of Moldova
Abstract. Cooperatives, as successful models of socially responsible enterprises, are being

increasingly frequent examined in scientific studies. The successful international experience of
cooperatives, proved them more resistant to the effects of the economic crisis, thus arousing the
interest of researchers towards them. Interest was increased by the actions taken under the auspices of
the United Nations, in 2012, during the International Year of Cooperatives. In Moldova, due to the
progressing economic and financial crisis, the cooperative model remains unconvincing and uncertain,
with a failing and impaired image. Our studies have focused on the inclusion of young people –
students, masters and doctors of the Trade Co-operative University of Moldova and on researches on
the revitalization of cooperative, including the role of social responsibility practices in this process.
The results of our research reveal the evolution of society's perception of the image and social mission
of local cooperatives, and demonstrate the necessity to develop university research with a broader
inclusion of young people in this process, through the opening of new opportunities for implementing
innovative visions of young specialists in the elaboration of solutions that would contribute to the
redesign and remodelling of cooperatives - as socially responsible companies, that could compete on
national and international markets.
Key words: entrepreneurship, co-operative model of the company, socially responsible enterprises,
mission and image
1. Introduction
The future and potential of the co-operative movement in the Republic of Moldova, as well as
of the co-operative system entirety, remain in uncertain due to slower economic growth
caused by the economic crisis, therefore require a redefinition and a continuous readjustment
of the imposed economic and social imperatives. The co-operative system of the Republic of
Moldova in along the important historical period deposited a substantial effort to maintain its
just and positive image. The social component represents a fundamental and essential pillar of
cooperative activity in Moldova. Moreover, this social component contained necessarily an
educational requirement. This component was always reported to members of cooperatives,
and also was not underestimate the support training aspirations of the rural population, as
some in the countryside was always focused economic and social activity of cooperatives in
our country.
Our University’s research covers cooperative problems such as the study of streamline
management and the economic revitalization of cooperatives in the Republic of Moldova,
focusing on new opportunities for co-operative entrepreneurship, finding a proactive solution to
contemporary challenges and the evolution of the perception of the mission and image of co-
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operatives by the Moldavian society. Research-based education creates the conditions
necessary for preparing and training new generations of entrepreneurs and researchers who
should bring a new vision for remodelling cooperatives as socially responsible companies.
2. The new challenges in co-operative entrepreneurship

Cooperatives, as democratic structures, have always had broader goals than plain financial
results. Cooperative values and principles have been the foundation of the co-operative model
of business for over 150 years. The cooperative is an economic organization formed by the
free consent of a group of people that can bring together the means of production, labour,
acquisition, disposal, financing and provision of services. Traditionally, the founders of
cooperatives are people of high values, and select their members in based on honesty, open
attitude, social responsibility and concern for others. Such values are key to the development
of the cooperatives corporative social responsibility.
Cooperative principles are the strategic axis that cooperatives apply to their organization’s
core values and the modelling of their processes and operations, as well as for guiding the
process of understanding, interpreting and law enforcement. These are: the principle of open
and voluntary association, the principle of democratic control, economic participation
principle, the principle of autonomy and independence of cooperative societies, the principle
of education, training and information of members, the principle of cooperation and the
principle of concern for the community. The first four are the basic ones, without which
cooperatives would have lost its identity (Tcaciuc, Hacina & Gutu, 2012).
Recent studies by the International Co-operative Alliance have shown better resistance to
economic downfall by co-operative companies as compared to other types of the companies.
The growth of the co-operative sector in the Republic of Moldova proves the existence of
further growth potential. Before the crisis, in accordance with the results obtained in 2007-
2008, the annual growth of sales turnover in the co-operative system was higher than 14% (in
2007 - 14,8%, in 2008 - 14,5%). Even after the crisis, if one leaves the optimistic assertion
that the worst of the crisis passed, the system resisted with an annual growth bordering 5-6 %
during 2011-2013. This trend proves that co-operative companies remain viable in the
Republic of Moldova, as well as in other countries where they succeeded to maintain
ascending development even in financial crisis.
The co-operative system of the Republic of Moldova, due to its membership in the
International Co-operative Alliance, could largely benefit from the conceptual and media
support of the international co-operative movement, in order to redefine the mission and
image of the co-operative model within Moldova (Melinte, 2011). Growth of international
cooperation between Moldavian and foreign co-operatives could accelerate the revival of the
whole economic system.
The social role of the co-operative mode, along with its high resistance capacity to economic
crisis situations, fortifies the importance of government support for the co-operative sector.
The current inexistence of support from the state for co-operative companies, that represent
value-based enterprise models, slows down the ascending development of this sector in
Republic of Moldova, thus suppressing the profitable and stable activity that is of vital
importance for a healthy economic system. During a crisis period it is of vital importance for
the emergent countries to support companies with strong social engagement, companies that
have the reputation of supporting local economic development. Co-operatives, from this point
of view, represent the one of the best forms of economic organization, especially for small
businesses, because they make it possible to accumulate the efforts of co-operators (members)
to obtain benefits for all the participants. For this reason it is extremely important to study the
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procedure of foreign co-operatives, especially best practices and to implement them in the
local medium.
Lately, the strategy of economic development in the Republic of Moldova has clearly focused
on the necessity to support the co-operative model of activity to ensure a powerful and
balanced economic system, especially in rural regions, where most of co-operative activity is
focused.
1600
1400 1494
1200
1000
800
600
550
400
436
374
200 275
0
1940 1985 1998 2007 2013
Figure 1 Evolution of the number of the associate members of the Co-operation of Consumption in the Republic
of Moldova, in thousands
Since the 90’s, the Republic of Moldova is experiencing a downward trend in the number of
co-operative members (Fig. 1), which confirms a persistent fall of interest on behalf of former
members, this tendency being very worrying on the bottom of a common history of co-
operative activity of several decades.
3. The social impact and the image of co-operative enterprises in the rural area
Cooperative enterprises in the Republic of Moldova are in the majority small and medium
enterprises, serving mainly the rural population and the main business activities are services
and trade. More than 20% of cooperative businesses are scattered in the small and remote
villages of Moldova, most of these companies are not economically profitable. Consumer
cooperatives are present in each region and district, with own trade networks, that, in fact, is
part of the local commercial network. In 2010 consumer cooperatives had a network of over
3000 retail units. Cooperative organizations still continue to support them logistically and
financially taking into consideration their major social interest. Maintaining cooperative
enterprises in a competitive environment, which is becoming more aggressive, requires the
modernization of the commercial units, reengineering of the management of trade activity to
meet the challenges of competition.
In several localities of Moldova cooperatives are often the only companies that provide
commercial services and contribute to better quality of life, while these companies do not
always have a good image in the community and are not recognized by the public as socially
responsible businesses, and often are in a difficult economic situation that is getting worse
slowly.
In our study we examined the expectations of society about the social responsibility of
cooperatives. We have found that these companies are divided in terms of image of
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cooperatives and their corporate social responsibility. Most people considers that though
cooperatives are seemingly more socially responsible for stakeholders (cooperative members,
customers, employees, neighbours, society, etc.) than other private companies that don’t take
sufficient measures to solve social problems, their status as socially responsible companies is
almost nonexistent.
Public expectations regarding the involvement of cooperatives (Tcaciuc, Hacina & Gutu,
2012) in settlement social problems are as follows:
 To work more closely with local administration on getting out the local issues and
developing of communities;
 To create new cooperative associations of people who have low incomes, and
engaging in various economic and social activities, thus contributing to creating new
jobs with a positive impact on living standards;
 To provide to the community services which could not be provided in the free market
system;
 To undertake joint action on environmental restoration of the affected areas;
 To help the socially vulnerable niches by acts of charity: to support the talented
youth and children, etc.
We discussed in the frame of this study with several leading managers of cooperative
enterprises, most of them conceive enterprises with social responsibility, practiced by those
entrepreneurs who are close to their community and want to be characterized by the words
"do well what you do", i.e. to respect their customers, suppliers, follow the ethics of the
employees, being good neighbours and protecting the environment. These are cooperatives,
which are essentially socially responsible, based on cooperation values as: mutual-help,
mutual-responsibility, fairness, democracy, equality, solidarity, etc. Most managers recognize
the imperative necessity of actions, necessary to demonstrate that cooperative enterprises
remain enterprises of public and social interest, however these goals are not included yet in
the strategic directions of development of cooperatives in Moldova to improve their important
positive image in society.
The study allows us to demonstrate that cooperative enterprises in Moldova are heavily
engaged in social activities, such as increased attention to its clients even if the law does not
require, care for children, people with disabilities, members of cooperatives, some cooperative
provide personnel training, additional tangible and intangible rewards. Some cooperatives (for
example in the districts Străşeni, Leova, Orhei, Edineţ, etc.) invest in the development of their
communities, and even if their efforts are not visible at the national level, it makes a
significant contribution to local development. This effect of the lack of positive visibility is
also one of the consequences of post-soviet perception of public enterprises. Both as a local
cooperatives, and so the entire cooperative system in our country does not endeavour to assess
the social impact of their social activities and do not represent publicly. The most effective
and visible instrument for information such as websites, is missing, unfortunately, in many
cooperatives in the country. This is a big disadvantage, because cooperatives are experiencing
a shortage of communication tool most efficient and convenient, in front of stakeholders and
the interested public. In these particular field cooperatives in Moldova could take the
experience of cooperatives in developed market economy countries such as USA, Sweden,
and France, Italy etc. for regularly informed public about their social responsibility actions.
[8]
In conclusion we can mention that we have succeeded to identify a number of successes and
failures of cooperative enterprises in Moldova on this topic. The main problems are:
cooperative enterprises in Moldova not quite sufficiently inform the public about their social
programs, not included in national projects related to CSR and not mentioned in studies of
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organizations in the field of CSR, that were not recognized by society as socially responsible
businesses. One of the most important goals of research-based academic education in the
frame of our university is to identify tools and practices that contribute to highlighting
cooperatives as socially responsible businesses, developing actions to improve their image
and help increase the competitiveness of these enterprises.
4. Correlation between research-based academic education and remodelling of

cooperative enterprises
The co-operative in Republic of Moldova now is not always perceived like an activity
characterized by its strong social vector, the results of the survey realized within the
framework of our researches confirm that on the level perception of the population is rather
accentuated the importance of the lucrative vector in detriment of that social. The mission of
the company is an extended expression on its fundamental objectives, the concept and the
philosophy of its activity, by which it can be distinguished from the point of view of its
members and customers (Melinte, 2011).
The International Co-operative Alliance in its definition of the co-operative identity insists on
the community of aspirations of its members: a co-operative is an autonomous association of
persons united voluntarily to meet their common economic, social, and cultural needs and
aspirations through a jointly-owned and democratically-controlled enterprise [7]. By its
clearly defined mission the co-operative companies of the Republic of Moldova can reiterate
their adhesion with their basic values: self-help, self-responsibility, democracy, equality,
equity and solidarity. In the tradition of their founders, co-operative members believe in the
ethical values of honesty, openness, social responsibility and caring for others.
The COOP image is perceived usually in the world like being equivalent to a business in
respect of the values equitable, durable, ecological etc. By cumulating the world experiment
of the activity of the co-operatives, International Co-operative Alliance made a success of the
application of a whole very rich pallet of graphic signs [8], which indicates the diversity of
the centres of concern and the strategic interests of this organization, obtained like a
synergistic effect of the effort of the co-operatives of all co-operative world space.
Cumulating and implementing in Moldova the worldwide experience and best practices in
cooperatives activities, applying a particularly rich palette of graphical signs to emphasize the
diversity of social interest centres of cooperatives and their strategic interests, will allow for
local cooperatives in the Moldavian area of cumulative gain synergy through cooperative
effort of the whole world system. Of course, this diversity of strategic interests can be used as
reference in the strategic co-operative movement in Moldova.
The image perceived from cooperative companies in various countries in the world sometimes
shows important differences. Even if we compare the image of the company in the same
country, it can evolve over time. Example of Moldova is extremely eloquent in this regard.
Cooperatives in the Republic of Moldova has always had a social connotation, its sphere of
interest is particularly the rural population. Under these conditions cooperative mission of our
country to focus on raising living in rural area to a higher level - that of the urban population.
In the same context, the Law of the Republic of Moldova on the co-operation of consumption
(nr. 1252-XIV), adopted at 28.09.2000, reduced in a significant manner this vision of the
values and principles, by proclaiming the following 4 principal objective of the organization
of the co-operatives of consumption of the Republic of Moldova:
 To satisfy the interests and require of the members co-operators;
 To create and develop the infrastructure, to increase the co-operation of
consumption;
 To protect the consumer;
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 To influence on the policy of consumption etc.
To understand the evolution and the current state of the perception of the image and the
mission of the co-operatives by the population, we continue a sociological study (Melinte,
2011) including three stages cumulating an integrated use of qualitative and quantitative
techniques of research:
 Design of the questionnaire and the sample of the survey;
 The qualitative stage which comprised the execution of the survey;
 The qualitative stage which comprised two discussions of group on the survey
carried out to obtain material of reference to study how the population in various
areas of the country perceive the co-operative companies.
We have widened this study involving in his realization more and more students of our
university and enriched working methods through the experience in various international
projects that we have collaborate. For example the TEMPUS project 516 597 - JPCR - 1-2011
- 1FR "The creation of academic thematic economics networking in Moldova" allowed us to
obtain an increased interest of our students for academic research and improved the visibility
of the achieved results. The mentioned project allows to students to familiarize with the
research results in the frame of academic disciplines and involve each student in various
surveys.
Figure 2 Example of a working space and exchange of information and results the Moodle platform
Within the framework of this study (Savga, Melinte, 2011) we decided to make a research
starting from the population which is, in a certain way, adjacent with co-operatives. The
studied medium was selected that which is around the students of our university, who come
sometimes from the families of the co-operators, who are already familiarized with the
procedure of the co-operative companies of the country, therefore it is a population which is
apriori conscious of the importance of the co-operatives and its role in the community.
The survey was carried out with the contribution of 50 students, who questioned each of 5 to
10 people of its entourage in the geographical areas of their parents. In this manner, one
obtained answers in all the geographical areas of the country. The resulted sample is of 350
people questioned on the subject of the mission and the image of the co-operatives within the
population. Even in this very special selection of the sample of survey we noted that hardly
50% of the questioned population know or heard some fits co-operation of consumption
(fig.3).
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know
18%
don`t know
49%
heard
33%
Figure 3 The distribution of the answers of the responders on their knowledge of the system of co-operation of
the Republic of Moldova
In our recent research we were able to confirm the initial estimation and survey results that
conclude: both the image and mission of Moldavian cooperatives indicates a certain lack of
consistency with co-operative principles and values expressed by the absence of a clear
hierarchy of values, a ambiguity of goals that sometimes, in our opinion, cannot be made - for
example, consumer protection or consumer influence policy. In despite of his increasing sales
turnover the cooperatives cannot yet proposed a rich assortment of products from his point of
sale, a range of locally manufactured products or ranges of products "bio", etc.
The results of our survey showed that more the person is younger, it has more explicit waiting
the engagement of the co-operatives for the protection of the environment, the support of the
local producers, modernization etc. (Fig.4). On the other hand, as persons become older,
especially in the cases where they act now or have been members of the cooperative, they
appreciate more and more the advantages of cooperatives and the support for co-operative
members.
Profitable
Ecological
Concern for Communit
Influence on the policy of consumption
Protect the consumer
Create and develop the infrastructure
Satisfy the interests of the members
0 5 10 15 20 25 30 35 40 45
Figure 4 The distribution of the answers of the responders on their appreciation of the impact of the system of
co-operation of the Republic of Moldova
Another example of synergistic effect achieved by involving students of the first cycle
(bachelor) and second cycle (master) in research in the field of cooperative activities in
Moldova can serve the institutional project for fundamental and applied research
"Substantiation of modernization of trade and consumer cooperatives in terms of their
implications on economic and social sustainable development and consumer protection".
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Figure 5 The integrated informational system acquisition - processing – sale
One of his objectives consists in the studying of perspectives and effects to bringing together
the cooperative business chain in domains of purchasing, production, catering, retail, with
high cumulative effect. In this regard we studied the opportunity to create a joint management
structure for coordinating the resource flows between the components of the system -
businesses and co-operatives in the respective branches. Connecting of all mentioned
components in an integrated informational system (Fig.5) would allow the regeneration of
economic activity of cooperative economic system, transforming it in a modern and dynamic
organization, would overcome his persistent problems – stagnation or slow growth,
characteristic for recent decades.
5. Conclusion
The co-operative business model became a subject of researches with special significance
notably on the bottom of the strong impact of the financial and economic crisis on the
development of the worldwide economy.
Our survey made it possible to conclude that, in spite of a certain growth of the economic
indicators, the co-operative system of the Republic of Moldova remains in a relative absence
of image, the population does not carry out its values-based aspects. A positive factor,
nevertheless, remains the appreciation of its protective role by the member co-operators. The
complex of researches of our university are focused on studying new opportunities for co-
operative entrepreneurship, finding the proactive position in face of contemporary challenges,
on the evolution of the perception of the mission and image of the co-operatives by the
Moldavian society. The positive impact of this research increases with the active involvement
of research-based academic education in the various projects and allows us to obtain a
synergistic effect.
Our studies showed that among the customers and the members of co-operative movement in
our country exists the comprehension of its role, and especially the young person awaits a
modernization, a certain redefinition of the mission and even of the current image of the
Moldavian co-operation. But, certainly, the current objectives of the system must be re-
examined to make the co-operation more visible, especially in its respect of the values and the
social responsibility.
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References
1. Melinte, C. & Tcaciuc, C. (2008). Strategii de perfecţionare ale managementului resurselor
umane în întreprinderile cooperatiste / Lucrări ştiinţifice. Univ. Agrară de Stat din Moldova; red-şef:
Gh. Cimpoieş. Ch.: CE UASM, 2008.- Volumul 22: Economie/ col red.: P.Tomiţa, P. Movileanu,
S.Gangan [et.al].-2008.-278p. ISBN 978-9975-64-133-3, P. 69–72.
2. Melinte, C. & Tcaciuc, C. (2009). The opportunities of application of the Co-operative model
of the companies in the Republic of Moldova in conditions of crisis: correspondences with the world
tendencies / Processes in the economic theory in conditions of risk and uncertainty. The Rumanian
Academy, Academy subsidiary of Iasi, Economic and Social Research Institute Gh. Zane – Iasi:
Tehnopress,
3. Melinte, C. (2011). Redefining the Mission and the Image of the Co-Operative Model of the
Company. In: Economy Transdisciplinarity Cognition, vol. XIV, issue 1/2011, Economy,
Transdisciplinarity, Cognition. George Bacovia University Publishing House, Bacău, Romania, 2011,
pp. 446-451, http://www.ugb.ro/etc/etc2011no1/COO-2-full.pdf.
4. Șavga, L. & Melinte, C. (2011). The experience and the opportunity of implementation of the
research-based academic education in Trade Co-operative University of Moldova / abstract from ICA
Global Research Conference "New Opportunities For Co-Operatives", - Mikkeli, Finland, - P. 122. –
ISBN 978-952-10-6492-0, 978-952-10-6493-7.
5. Tcaciuc, C, Hacina, L. & Guţu A. (2012). Study on Corporate Social Responsibility of
Cooperative Enterprises in the Republic of Moldova / Economy Transdisciplinarity Cognition. -
Vol.15, Issue 1/2012, P. 218-225, ISSN: 2067-5046
6. Raischi, N., Smolevscaia, M., Fedorciucova, S. (2012). The Social Responsibility in Insurance
of Consumer Protection in Terms of Quality Management Activity of Trade Entreprise at the Supply
Chain Level. Economy, Transdisciplinarity, Cognition. Bacău, Romania. 2012, vol. XV, issue 1, pp.
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8. www.ica.org
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The Role of Clusters in the Development of Small and Medium-
Sized Enterprises in the Republic of Croatia
Ivona Jukić
University of Split, University Department of Professional Studies, Croatia
isustic@oss.unist.hr
Slađana Brajević
brajevic@oss.unist.hr
Antonija Babić
ababic@oss.unist.hr
Abstract: By joining the European Union global market, the economy of the Republic of Croatia
became exposed to strong pressures from competitors, which is why it needs to strengthen its
competitive position. The main purpose of conducting business via clusters is to achieve a high level
of productivity and innovativeness of small and medium-sized enterprises, which would eventually
result in increased competitiveness of the region in which these enterprises operate. In this paper the
authors have provided an outline of the economic significance and the level of development of the
clusterization process in the Republic of Croatia, as the clustering model has proved to be successful
in those countries which opted for a strategic support to the development of small and medium-sized
enterprises. The aim of this paper is to demonstrate how the forming of clusters can strengthen
Croatian small and medium-sized enterprises by restructuring large companies and forming links
between enterprises and scientific institutions. The paper also represents the findings of an empirical
research conducted among members of selected clusters in the Republic of Croatia.
Key words: clusters, competitiveness, innovativeness, small and medium-sized enterprises, empirical
research
1. Introduction
Micro, small and medium-sized enterprises are the agents of transformation of competitive
potential into actual competitiveness, and are more easily adaptable to market demands than
large companies. The European Charter for Small Enterprises highlights that it is precisely
small and medium-sized enterprises which represent the foundation of the European economy
and the main source of employment and new business ideas. The role of micro, small and
medium-sized enterprises in the overall economic development of the Republic of Croatia has
become increasingly pronounced in the last few years. The SME sector is a significant part of
the national economy of the Republic of Croatia, both in terms of the number of economic
entities and financial results of business operations, as well as in terms of the proportion of
employees in the overall economy.
The development of SMEs in Croatia, which have become one of the dominant generators of
not only economic but general social development, was accomplished under extremely
aggravating circumstances. The transition process of Croatian economy led to the
disappearance of numerous economic entities, especially large companies which were
responsible for the development, generated the use of new technologies, played an important
role in the consolidation of the economy for a joint export performance, and created new jobs
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(Buble and Kružić, 2006). This role has now been assumed by small and medium-sized
enterprises. The Republic of Croatia is strategically committed to the integration into the
European and global economy, and small economies are more easily adapted to changes in
the market, able to use the available resources in a more efficient way and to respond more
quickly to customer demands (Renko, 2000).
Although their contribution varies widely between economies, in static terms they typically
make up around 98% of enterprises and contribute to over 50% of employment, about 50% of
GDP, and over 30% of exports. Their dynamic contribution to economic and social
development is more difficult to assess, but the evidence mostly shows that SMEs play an
important role as an entrepreneurial engine which generates 70% of new jobs, is a significant
source of innovation, and is a major source of economic renewal and adaptation to changing
economic and social conditions (Bjerke, Hultman, 2002).
However, by working in isolation, small and medium-sized enterprises do not have sufficient
economic power and do not achieve enough profit for autonomous scientific research and
development programs and innovation activities (Škrtić & Mikić, 2011; Audretsch & Thurik,
2001). Therefore, without a joint technical and technological development, focus on the
innovation and financial cooperation, they have slim chances of conducting a successful
business. The purpose of this paper is to examine whether cluster development is a key model
for technological and industrial organization of small and medium-sized enterprises by means
of which they can achieve a high level of productivity and innovativeness, and even
contribute to raising the level of competitiveness of the region in which they operate.
Furthermore, the basic research issue in this paper is whether cluster membership can help
small and medium-sized enterprises to build competitive advantage, and in which manner.
2. The Concept of Clusters

The term cluster was first coined by Michael E. Porter who used it in his seminal work The
Competitive Advantage of Nations to explain the concept of economic competitiveness and
what it stands for. A consequence of the system of diamond determinants is that a nation's
competitive industries are not spread evenly through the economy but are connected in, what
he terms, a cluster consisting of industries related by links of various kinds (Porter, 1990). It
was then that various scientists and academics began to put forward their own definitions of
clusters and clustering, but it was Porter who identified the commercial phenomena and first
coined the term. According to Porter, clusters are a geographical concentration of interlinked
companies and institutions in related branches of industry that complement each other by joint
relations of exchange and activities along one (or several) value creation chains. Humphrey
and Schmitz (1995) and Sonobe and Otsuka (2006) assert that cluster is a geographical
concentration or localization of firms producing similar products or closely related products in
a certain area.
In terms of theory, today we distinguish between national, international and regional clusters
(Škrtić & Mikić, 2011). National clusters are formed at the level of national economies with
the purpose of increasing economic efficiency and competitive abilities, which is particularly
important for performance in foreign markets. In the context of globalization, international
clusters represent a new form of business cooperation and a new trend in international
economy. An interesting feature of regional clusters is that non-economic factors are believed
to be crucial for their development. Although the definitions of the scope of a cluster
recognize the contributory role of various companies within the boundaries of a cluster, they
fail to recognize both the level and the factor of significance of those roles played by every
cluster actor. Two compelling theories attempt to elaborate these shortcomings by identifying
factors that may drive cluster performance. While one school emphasizes business
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environment, collective efficiency, and institutional support as factors of cluster performance
(Porter, 1990; Lundequist and Power, 2002; Newlands, 2003, McDonald et al., 2007), other
schools emphasize social variables affecting the development of clusters (Cook and Wills,
1999; Nadvi, 1999; Parrilli, 2007; Nam et al., 2010)
In practice, the cluster system tends to be used in those business systems which rely on
several different strategic market approaches. In this way, manufacturing entities can be
linked with retailers, raw material manufacturers and various other players. All this can also
be applied to numerous small and medium-sized enterprises and various types of
entrepreneurship. Another form of a successful use of the cluster system is reflected in the
achievement of considerable business and profit successes and improved competitive abilities
in the market. According to Škrtić and Mikić (2011), within a cluster, entrepreneurs are able
to plan their production processes more precisely, to reduce production costs, to computerize
the entire process, and to quickly respond to any changes in the environment. Finally, the
most significant economic effects of the clusterisation process are reflected in an increased
productivity of the company which participates in a cluster, in the innovation strengthening
and management, and in finding and adopting new business activities which help to expand
and strengthen the cluster itself. Despite that, it is important to highlight that competitiveness
of each business entity primarily depends on its ability to accept new knowledge and apply
new scientific achievements.
3. The Significance of Clusters for Small and Medium-sized Enterprises

As defined earlier, clustering is about the interaction of businesses of a similar type, healthy
competition, networking and collaboration between them. Cluster theory emphasizes the role
of networks and relationships between the various parts of a cluster but not of individual
firms, and also fits with models of innovation and competitiveness.
Cluster benefits come at three levels: individual firm level, sector/regional level and the wider
economy level. The benefits of clustering for the development of individual companies and
for improving the competitiveness of a specific sector or region cannot be underestimated. At
the level of the firm, clusters help companies to take advantage of market opportunities that
they could not achieve alone. Clusters can reduce the ‘pain barriers’ of cost and risk and adapt
international rules and standards to the local context. Companies can no longer rely solely on
their internal processes and strengths. To maintain pace with innovation, technological
development and evolving consumer expectations, companies have to adjust quickly and
develop appropriate responses at a higher speed. This is when combining efforts, making use
of synergies, and pooling resources increases competitive advantage, while at the same time
reducing the risks involved in launching new products or entering new markets. Clusters
enable improvement of firms’ capacity building by offering inter-company learning,
experience sharing and mutual use of know-how. Finally, there are benefits in terms of
business management. For instance, the use of joint sales channels augments the sales
networks of each individual cluster member; personnel sharing (especially specialized
functions such as R&D) reduce costs and time to market.
The regional and sector benefits from clustering derive from the ability of a cluster to raise the
profile of a specific sector in a specific region locally and internationally. This will lead to an
increase in the investment attractiveness of both, as it is an indicator of a ‘business friendly’
environment in a region with necessary policy support and governance. Clusters add value to
the development of the economy by creating groups of networked businesses in specific
sectors and improving business capabilities by offering tailored support. They improve
competitiveness, seen in a dynamic and global context, i.e. closely associated with innovation
and the adoption of ‘best practice’. They enable economic specialization of a particular
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region, in a range of related activities. Clustering allows for a differentiated approach,
targeted at a wide range of economic activities, which takes into account the variation in
industrial structures and business needs. Clusters can contribute to an increase in economy-
wide competitiveness by facilitating policy reform, fostering private-public dialogue and
becoming a catalyst for wider private sector development initiatives.
There are certain challenges that cluster initiators and leaders are confronted with when trying
to build a cluster. The most obvious one is in developing a cooperative spirit amongst cluster
members and participants. Building trust is a big challenge, hence command and control
mechanisms, the rules of engagement and the ‘way we will work together” should be
carefully thought through at the very beginning and agreed with each cluster member. A
coordinated decision-making mechanism should be introduced and observed, as emphasized
in Cluster Development Handbook (2013).
In other words, the main benefits that small and medium-sized enterprises can obtain from
clusterization are the following (Škrtić & Mikić, 2011.):
 access to the global market,
 higher level of coordination of business activities,
 focus on the activities in which they excel,
 increased productivity,
 increased production capacity,
 reduced total operating cost,
 reduced costs related to investment into research and development, and
 concentration of production and trade.
Further benefits of clustering, as emphasized in Cluster Policy in Europe (2008), are as shown
in Table 1.
Table 1: Benefits of clustering
Benefits Description
Higher levels of Companies can access more suppliers and specialized assets with shorter
efficiency reaction times than they would in isolation.
Higher levels of Knowledge spillovers and closer interaction with customers and other
innovation companies create a greater number of ideas and more intensity to innovate
whilst the cluster environment lowers the cost of R&D.
Higher rates of new Start-up tends to be more reliant upon partners, all of which are easier to
business formation find in a cluster. The costs of failure are also lower as an entrepreneur can
find other opportunities in the same field.
Source: Cluster Policy in Europe (2008)
There is now a wealth of empirical evidence showing that small firms in clusters, both in
developed and developing countries, are able to overcome some of the major constrains they
usually face: lack of specialized skills, difficult access to technology, inputs, market,
information, credit, and external services. Clustering seems to enable SMEs to grow and
upgrade more easily. SMEs may even become players in world markets if a high degree of
interfirm specialization and their proximity to other firms performing complementary
functions offset the disadvantages of being small (Altenburg & Meyer-Stamer, 1999.). Still,
some researchers suggest that there is no evidence among improved performance of SMEs as
a result of cluster effects, especially in developing countries (Karaev et al., 2007). Moreover,
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the results of research (Arambru et al., 2012) among 132 SMEs, which are members of cluster
associations, show that cluster associates do not have more innovation than non-cluster
associates. It also rejects the moderation role of other innovation activities (such as
technology management, environmental management or R&D activities). However, the
results give support to the mediation role of cluster associations in enhancing the value of
innovation activities.
4. Clusters in the Republic of Croatia

Strong competition represented by foreign companies and numerous changes in the Croatian
economy require the introduction of new business organization forms, such as clusters. In
Croatia, clusterization could primarily be used as a means for increasing competitive and
profitable export. The majority of clusters in Croatia are only at their initial stage. In Croatian
economy, clusters help generate new jobs and enhance competitiveness of the regions, and
increase mutual trust of cluster members, according to Tijanić (2009). According to the data
provided by the Croatian Chamber of Economy, there are 54 clusters in Croatia. Previously
conducted research activities on clusters in the Republic of Croatia have been organized in
cooperation between the BIOS entrepreneurship incubator and Audeo market research agency
from Osijek, encompassing cluster managers, and later also companies which participated in
clusters. Research has shown that the majority of companies grouped in clusters have up to 20
employees, while their main activities are mostly related to IT and tourism. The general
opinion is that clusters are a good idea which is, however, difficult to implement in practice.
According to the research results, this attitude stems from the opinion that clusters lack a clear
purpose and goal, regardless of the sector or the size of the cluster.
As the main reason for participating in a cluster, the companies specified a strong structured
approach to potential partners, which is closely followed by acquisition of precious
information about the market. Activities most frequently conducted within a cluster include
the exchange of information among cluster members, joint marketing, and joint participation
in various trade fairs, which are also the source of the highest level of satisfaction with those
specific segments. The companies expressed the smallest level of satisfaction with the joint
procurement and distribution of products and services, which is probably due to the fact that
these are the least implemented in practice. Results of a second research, conducted on cluster
managers, show that an average Croatian cluster consists of up to 25 companies which are
mostly oriented towards the domestic market. The most common activities within a cluster are
the following: joint training for the staff members and member companies, creation of the
joint logotype and visual identity, and marketing. As some of the greatest advantages of
clusterization, cluster managers have identified a stronger structured approach to market
partners, exchange of knowledge and experience, and branding. An increase in the number of
joint activities is seen by the cluster managers as being the most important manner of
improving the companies' performance, while they are mostly satisfied with the definition of
the purpose of clusters. These findings are contrary to those obtained from a research on
member companies which, as was previously mentioned, have a different perception.
Croatia needs a well-designed and systematic approach to cluster development. Although the
relevant institutions encourage the establishment of clusters, and clusters have become an
increasingly discussed topic, the awareness of the need for clusterization in the global
economy context is still not raised enough. Cluster development strategy should focus on the
achievement of the main goals such as the increased export and access to new markets,
introduction of new technologies, improved conditions for innovations, networking among
sectors, and improved quality standards and processes within a cluster. Clusterization among
companies, as well as among education institutions, can result in new instruments for
increasing the competitiveness of Croatian economy.
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5. Research methodology and findings
To obtain answers to the research questions regarding how being in a cluster can help the
small and medium-sized enterprises to gain competitive advantage, a case study method is
applied. The case study method is used in cases that require profound understanding of the
research subject, since its results provide answers to the questions ‘why’ and ‘how’ (Yin,
2003). In contrast, questions ‘what’, ‘who’, and ‘when’ are usually referred to the so-called
sample method. The case study method is extremely useful in terms of challenging and
redefining existing theoretical frameworks and offering scope for new hypotheses (Saunders,
Lewis & Thornhill, 2003). The method is aimed at expanding the existing theoretical
frameworks. In other words, the ultimate result of the method is an analytic, not statistic,
generalization.
Qualitative research was carried out using the in-depth interview method (interview with the
managers of the analyzed clusters). In order to carry out a thorough analysis of the clusters, a
structured questionnaire was also used in the research. Preparations for the analysis of the
clusters also included the internal documentation analysis. Audio scripts that contained a large
number of questions significant for the research also proved to be highly valuable for the
analysis. The interviews in the approximate duration of one hour were carried out during
visits to the certain cluster or by telephone conversation. The aforementioned structured
questionnaire was used in the course of the interviews as the research instrument. The
questionnaire contained the sequence of statements that were grouped into five categories;
each category represented one area of competitive advantage, as shown in Table 2. Having
expressed either agreement or disagreement with the statements using a five-point Likert
scale, the manager of each interviewed cluster assessed forty determinants of competitive
advantage. In this way, the manager's perception of the impact that a single area had on his
cluster was evaluated.
From the total of 54 clusters in Croatia, 26 cluster managers, from different areas, participated
in this research. They were selected as participants in the study due to their knowledge and
experience in managing firms within the cluster, their information on services available
within the cluster, and their experience in cluster inducement policy. The research was carried
out in March 2014 and had the following aims:
 To evaluate the perceptions of cluster’s managers regarding benefits that cluster
membership can provide for SMEs;
 To identify the existing competitive advantages as well as the key factors of business
success in terms of further development of clusters;
 To create strategic framework for positioning of the SMEs in the related cluster and
define areas in which the strategic changes will prove the most lucrative.
Competitive advantage which small and medium-sized companies can achieve in terms of the
market has been awarded the average rating of 3.74. In other words, cluster managers are
either indifferent to or in accordance with the majority of statements which define this area of
competitive advantage. However, no agreement was recorded with the statements which
would allow a strong reaction of companies within a cluster to a potential appearance of
newcomers in the industry, nor with the possibility of joint investments in research and
development. Furthermore, there is no agreement with statements related to being
recognizable to customers or achieving greater brand loyalty among end users. On the other
hand, the majority of interviewed managers expressed a positive attitude towards market
research and joint presentation to potential customers.
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Table 2: Areas of competitive advantage of SMEs as the result of clusterization
I. COMPETITIVE ADVANTAGE WITH REGARD TO THE MARKET
1. Cluster members are able to react strongly to the appearance of new competitors in the industry.
2. By participating in a cluster, a company becomes recognizable to end users.
3. Through participation in a cluster, precious information about the market can be acquired.
4. Participation in a cluster allows a joint market research.
5. Participation in a cluster allows a joint customer approach.
6. Participation in a cluster makes it easier to conquer new markets.
Participation in a cluster offers the possibility of a stronger structured approach to market
7.
partners.
8. Participation in a cluster makes it easier to face foreign competition.
9. Participation in a cluster facilitates the access to and performance in foreign markets.
10. Participation in a cluster facilitates the application of marketing and advertising skills.
11. Participation in a cluster provides resources for preventing the appearance of new competitors.
12. Participation in a cluster allows joint investments in R&D departments.
13. Participation in a cluster helps to achieve greater brand loyalty among end users.
14. Participation
S in a cluster facilitates presentation in foreign trade fairs.
II. COMPETITIVE ADVANTAGE WITH REGARD TO THE PRODUCT/SERVICE
15. Participation in a cluster allows the development of a joint final product or service.
16. Participation in a cluster allows the formation of a competitive price for the end product.
17. Participation in a cluster allows a quicker service provision.
18. Participation in a cluster helps with building a strong brand name and reputation.
19. Participation in a cluster helps to achieve a high-quality final product or service.
Participation in a cluster makes it possible to obtain a supreme design for the final product or
20.
service.
21. Participation in a cluster offers cost advantages over competitors.
22. Participation in a cluster provides a larger budget for promotional activities.
23. Participation in a cluster allows the use of modern technology and new technological solutions.
By participating in a cluster, companies can achieve a higher level of coordination of business
24.
activities.
Participation in a cluster provides a broader range of guarantees and insurance (after-sale
25.
services).
III. COMPETITIVE ADVANTAGE WITH REGARD TO SUPPLIERS
26. Participation in a cluster ensures long-term relationships with suppliers.
27. As cluster members, companies have a greater negotiating power with suppliers.
28. Participation in a cluster provides more information about suppliers' performance.
29. As a member of a cluster, it is easier to change suppliers than as an individual company.
30. Participation in a cluster allows a joint marketing approach with suppliers.
31. Participation in a cluster provides a quicker approach to the appropriate distribution channel.
32. Participation in a cluster allows an easier inventory control.
33. By participating in a cluster, companies can achieve cost savings in procurement.
IV. COMPETITIVE ADVANTAGE WITH REGARD TO THE HUMAN POTENTIAL
34. Companies who participate in a cluster are characterized by an increased employee loyalty.
35. Participation in a cluster facilitates access to specialized workforce.
Participation in a cluster allows the acquisition of special skills and knowledge (employee
36.
training).
Participation in a cluster allows the introduction of modern organizational forms and business
37.
solutions.
V. COMPETITIVE ADVANTAGE WITH REGARD TO THE NATIONAL INSTITUTIONS
38. Participation in a cluster provides certain legal advantages (e.g. tax reliefs).
39. Participation in a cluster facilitates lobbying with national institutions.
40. Participation in a cluster makes it easier to receive government assistance.
(Source: Research Findings (treatment: March, 2014.)
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Competitive advantage which SMEs can achieve with regard to a product or a service
received a somewhat lower rating than the previous one, with an average rating of 3.63. No
agreement was recorded with the features which allow the cluster members to develop a joint
end product or service and the joint brand, while agreement was expressed with the possibility
of using modern technology and a higher level of coordination of business activities.
However, the lack of a positive response from the managers to the statement related to cost
advantages that cluster members can benefit from is what raises concerns.
Competitive advantage that small and medium-sized companies which participate in a cluster
can achieve with regard to suppliers received the highest rating, with an average rating of
3.79. The perception of cluster managers is that participation in a cluster ensures long-term
relationships with suppliers, as well as a more favorable negotiating position in comparison
with companies which are not members of a cluster. Apart from that, they believe that
companies within a cluster have an easier access to the distribution channel and can even
ensure a joint marketing approach with suppliers in the market. No agreement was expressed
with the statement related to an easier inventory control.
Somewhat lower average rating of 3.58 was awarded to the competitive advantage which
cluster members can achieve in terms of human potential. Cluster managers believe that
participation in a cluster can allow SMEs to acquire special skills and knowledge for their
employees, and even build adaptable organizational schemes. However, they are mostly
indifferent towards statements related to the increase in employee loyalty and the facilitated
access to specialized workforce.
Finally, the last examined area of competitive advantage, the one related to national
institutions, received the lowest average rating of 3.44. Namely, not a single cluster manager
agreed with the statement that participation in a cluster can help to receive government
assistance, and most of them also do not believe that participation in a cluster can provide
certain legal advantages. There have been a few cases of agreement with the statement that
companies which are members of a cluster can more easily lobby with national institutions.
Competitive advantage as the result of clusterization
CA with regard to the market

5
4 3,74
3
CA with regard to the national 2
CA with regard to the product/ser.
institutions 1
3,44 3,63
0
3,58 3,79
CA with regard to the human potential CA with regard to the suppliers
Figure 1 Comparison of the perceived area of competitive advantage (Source: Research Findings (treatment:
March, 2014.))
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After a detailed analysis of all five areas of competitive advantage which SMEs can obtain as
the result of joining a cluster, it has become clear that the perception of interviewed cluster
managers ranges from 3 and 4 in terms of ratings, i.e. from indifference to agreement, as
demonstrated in Figure 1. It is important to highlight that no managers expressed complete
agreement with any one of the statements, i.e. that no competitive advantage features received
the rating 5, which certainly leaves enough room for further work on improving the role of
clusters, both by cluster managers themselves, and by relevant institutions. It would be
interesting to conduct a similar survey with owners of companies which participate in a
cluster, where one can expect an even lower rating for certain areas of competitive advantage
than that awarded by specific cluster managers.
6. Conclusion
A strong development of new products and services and an increasing competition in the
global market resulted in the need to implement a system which will successfully respond to
the existing challenges. Clusterization is one of the basic catalysts of economic development
on the local, regional and national level. Clusters themselves cannot make up for the
weaknesses of the business environment, but if they become a part of the strategy aimed at
increasing competitiveness, they can have a significant impact on achieving positive results
that individual companies would be unable to achieve in isolation. The Republic of Croatia
has begun to pay more attention to the cluster formation policy, and the number of clusters is
growing. An encouraging cluster formation policy should become a project of national,
regional and local interest, aimed at creating the necessary requirements for the expansion of
small and medium-sized companies, and at a dynamic economic growth for the purpose of
increased competitiveness.
The conducted research on cluster managers' perception of the numerous areas of competitive
advantage speaks in favor of the thesis that small and medium-sized companies can obtain
significant advantage from joining clusters, but it also shows that there are numerous areas
which need further work in order for the benefits of clusterization to fully manifest
themselves. Drawbacks of the conducted research are primarily reflected in the subjectivity of
cluster managers and in the fact that different areas of competitiveness are more or less
significant for some of the clusters, depending on the industry to which they belong, which
makes it difficult to offer generalized conclusions. In that regard, the recommendation is to
reassess and adapt certain competitiveness features to different industries, and to increase the
number of competitive features, especially of those related to human potential. Furthermore,
any further research should also take into account the owners of companies participating in a
given cluster, in order to hear their view of the benefits they have from participating in a
cluster. Finally, the best illustration of the perception of what clusterization should represent
was given by one of the interviewees: «...the only future for the Croatian economy lies in the
formation of associations and clusters, because of their synergic effect and their ability to
achieve a higher production volume, financial strength and joint approach to the market, the
other economic entities and national institutions, especially in the context of the
internationalization process».
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Development of Domestic Trade in a Globalized Economy
Victor Apopii
Lviv Academy of Commerce, Lviv, Ukraine
apopiy@gmail.com
Larisa Savga
lsavga@gmail.com
Abstract. The given study is disclosing the theoretical and methodological aspects of the impact of
globalization processes on the nature of the development and dynamics of domestic trade. The
relevance of this problem is determined by the lack of fundamental research in this area. It is
determining scientifically the directions and trends of the globalization impact on the system of
internal trade.
Keywords: economic globalization, domestic trade, import, investment, trading capital.
1. Introduction
Globalization is a multifaceted and scale phenomenon, the essence of which is that as a result
of a wide exchange of goods, services, financial resources, technology and information world
becomes more interconnected.
Despite of the scale, high dynamics of the globalization process and the noble goals of their
impact on the socio-economic development of many countries, it is impossible to assess it
ambiguously positively. The famous American explorer of corporate globalization David K.
Korten sees injustice of the phenomenon purpose" ... in excessive concentration of foreign
resources' control and growing materialization of human relations" [3, p.2].
Nobel laureate Joseph Stiglitz directly warns that if globalization will continue in the same
spirit, it "not only will contribute to the development, but will continue to create poverty and
instability" [4 p.18].
Ukrainian researchers of globalization also argue that globalization" ... has not been able to
prove in practice one of its main advantages - the alignment of economic growth and income
of countries" [2 p.123].
The modern world has become even more skewed. Asymmetry and the gap in the rate of
development of countries with different levels of the economy have actualized the issue of
future models of globalization. Nowadays we can say clearly that globalization processes are
aimed to mainstream regionalization. In different regions of the world there are economic,
financial, customs associations and unions, free trade zone. In fact are being established the
new regional integration associations around such centers as the U.S.A, EU, Russia and
Japan. At the same time Ukraine is in the center of gravity of two centers - the EU and the
Russian Federation. The largest integrator is definitely considered the EU, which unites 28
countries and also concluded agreements on free trade zones with 30 countries from different
continents. Another 18 countries are negotiating with, including the U.S.A , Japan, Canada.
Ukraine, as we know, is continuing the negotiations with EU on the creation of a free trade
zone (FTZ) within the Treaty of the EU Association.
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The Russian Federation also generates FTZ and, moreover, "customs union" with such
members as Belarus, Armenia, Kazakhstan and Russia.
Both the western and eastern vector aims to political and economic integration with a focus
on the expansion of trade and economic relations. As it can be seen, trade and international
exchange constitute the main integration platform at the early stages. Therefore it is very
important to analyze the development of domestic trade in the context of globalization and to
simulate the effects of its integration.
2. The impact of globalization processes on domestic trade development

Note that the trade sector in Ukraine occupies a special place in the national economy. It
provides commodity-money exchange in the form of sale for an amount that exceeds 1.8
trillion of UAH per year, 75-80% of the material meets the needs of the population, involving
huge turnover of commodity resources. Trade generates 14-15 % of GDP, providing
employment not less than 25% of the country's labor force.
Therefore commerce refers to the vital areas of the national economy (Figure 1).
Forms14-15% GDP of
the country
Provides a commodity Generates an average of

turnover of 1.8 trillion. 15-18% of the profit
UAH per year
Trade sector
Involves in retail trade Covers about 80% of the

turnover of the imported population purchasing
goods of 20-25 funds
billion USD
Provides 25% of the

labor employment of
labor resources
Figure 1. Trading venue in the socio-economic development of country

The venue of trade in the national economy, its resource potential and impact on socio-
economic development of the country impose the need for a deep understanding of the
processes of globalization and their consequences for the sphere of commodity circulation.
Theoretical analysis and the experience of many countries shows that economic globalization
is characterized by the free movement of goods, services and cultural values, technologies
across administrative boundaries and active influence on some sectors and trading systems
(Figure 2).
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Economic globalization
Free movement across borders
Commodity Technology, Capital Labor Information

resources innovation investment resources
and services
Sphere of Domestic Trade
Main directions of influence
Transformation of Expansion of Penetration of Intensification of

trading systems and imports of goods trading capital the competitive
networks environment
Figure 2. Main directions of the impact of economic globalization on domestic trade

As it is seen from Figure 2 processes of globalization get into the sphere of commodity
circulation, mainly on four areas: organizational forms, googs’ import, investment,
competition. Let consider in detail the indicated directions.
Organizational direction is characterized by the creation of new types and formats of stores,
which appear due to the concentration of trade - large-trading enterprises - department stores,
malls, supermarkets, hypermarkets, superstores. In recent years, such formats began to replace
medium and small shops and now occupy a significant share in the turnover (Table 1).
Table 1 Development of large-format stores in the retail trade of Ukraine (2012)
Number of units Trade area Turnover
thousand
units % % million UAH %
m2
Total stores 47234 100 9294 100 392555 100
Supermarkets 1565 3,3 1475 15,8 81258 20,7
Hypermarkets 261 0,5 1438 15,4 56135 14,3
Department Stores 65 0,1 103 1,1 3140 0,8
Shopping centers 126 0,3 1577 16,9 35448 8,8
Total large-format
2017 4,2 4543 49,2 175981 44,6
stores
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As it is shown by data of Table 1 quantitatively the large-scale enterprises account for only
4.2% of retail trade units. At the same time they are quite powerful for retail space - about
half the total area of retail and 45% of turnover. A deeper analysis shows that at least 60% of
retail trade foodstuffs' turnover is concentrated in large enterprises.
It should be emphasized that the large trading units have several advantages in economic,
technological and organizational nature, which explains their rapid development. They
acquire the organizational form of networks of large-format retailing enterprises.
Network of such enterprises are corporate in nature and belong to large commercial and
industrial groups, companies such as: "Cocktail", "Selpo" (Fozzi Group), "Maxi", "Tiki-
market", "Sper", "Billa", "Metro Cash & Carry", "Arsen" ("Intermarket"), "Eldorado",
"Foxtrot", "Epicenter" and others.
Currently there are two main groups of retailers, the first - the ones that get into Ukraine
through partners (franchiser), second - those who have their own parent company (which is
practically companies from Russia - "Sportmaster", O'stin, Incity, Gloria Jeans, Centro;
Poland - company LPP, Italy Collezione and Turkey - LC Waikiki). At the same time it
should be noted that the Ukrainian market is the 90% franchised.
It is also continuing the competitive struggle among the companies on the market of
household goods and appliances. So, in 2012 the company "Technopolis" swallowed network
of home appliances and electronics "Eldorado" while increasing the number of stores to 165
units (second place on the market). Network of mobile phones sale "Hello" also bought its
rival - "Mobilochka", which increased the number of companies selling this type of product to
900 units (compared with Ringoo, which has just 312 booths).
The main directions of expansion of Western retailers are those segments where there are no
large operators who would occupy a large market share: it is retail trade of food, household
goods, clothing. Attempt to enter the consumer electronics market, which is divided between
the four major domestic networks, as well as in pharmaceutical business, where is booming
the large Ukrainian network until failed.
Таble 2 The share of domestically produced goods in the retail trade turnover of Ukraine (%)
Years
2000 2005 2010 2011 2012
All Products 75,3 70,5 64,3 61,9 58,9
Food: 93,2 40,9 88,2 87,2 86,3
- fish and fish products 77,3 80,6 70,4 68,8 66,0
- pasta 96,1 88,8 79,8 79,3 75,5
- vegetables 97,1 40,5 90,6 86,6 77,7
- fruits, berries, grapes 85,8 80,8 81,4 80,6 77,0
- ganned fruit 88,4 82,9 64,7 61,1 56,3
Nonfood products: 58,7 57,6 50,1 47,2 41,9
- shoes 40,9 9,3 4,2 3,6 2,8
- clothing 45,2 26,4 13,7 12,7 10,9
- watch 11,8 6,2 3,6 3,8 2,9
- computer equipment 9,5 22,5 6,1 3,0 1,2
- electrical household appliances 20,9 8,1 11,4 11,0 10,7
- household goods 64,0 61,2 29,0 28,0 29,2
- vehicles 22,6 20,2 17,4 13,1 11,8
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Another important direction of advance of economic globalization in the field of domestic
trade is the uncontrolled growth of goods’ import. In recent years, the dynamics of imports
significantly accelerated. If in 2005 the volume of imports of goods accounted for 36 billion
dollars, in 2012 has already reached 85 billion. According to our estimates at least 40% of this
volume constitute consumer goods. Accordingly, every year for domestically produced goods
decreases in the turnover, and for some types of goods to a critical level (Table 2).
The data of Table 2 confirm decreasing of the share of domestically produced goods.
Especially alarming is the situation in domain of trade with nonfood products, where import
reached 60% and continues to grow. A similar situation is observed in the wholesale trade.
Essentially uncritical import replaced entire group of products.
These data show a significant decline in production of domestic goods. As a result, the share
of domestic goods on the domestic market declined significantly and reached a critical level
in accordance with the standards of national economic security. Thus, according to our
calculations taking into consideration non organized (informal) market, the share of domestic
food products decreased to 70%, while the share of domestic nonfood products constitute only
30 - 35%.
Thus, in terms of commodity-resource supply dependence on imports, the national consumer
goods market is in a critical area of security.
It is important to note that the import aspect of the internationalization of trade has a positive
aspect, which consists in the supply of consumer goods, the expansion and updating of
assortment, accessibility to consumer goods.
Along with the expansion of imports is observed another trend of globalization - a large-scale
penetration of foreign commercial capital in the sphere of commodity circulation, primarily
for investment purposes.
2012 5,4
2011 4,8
2010 4,3
2005 1,6
2000 0,7
0 1 2 3 4 5 6
billion of U.S. dollars
Figure 3. Foreign direct investment in trade

Investment attractiveness of the domestic consumer market of Ukraine is stimulated by
following factors:
 high capacity of the consumer market and its stable growth and development in the
last decade;
 short payback period of investments in the trade;
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 inaccessibility of trading business for long-term bank loans in Ukraine and
excessively high rates for the loan;
 high asset turnover in trade;
 increasing dependence of trade from loan capital.
Direct foreign investment in domestic trade is characterized by stable positive dynamics
(Figure 3).
As you can see from Figure 3, the volume of foreign investment in 2000-2012 increased by
7.5 times and reached in 2012 more than $ 5.4 billion. The scale of foreign investment trade is
second among all types of economic activity, while conceding only processing industry.
Note that the rate of investment in trade is very high. Thus, investment in fixed assets in 2000
- 2012 years increased from 30 billion USD to 260 billion USD (8.7 times) and in the field of
trade - from 1.3 billion USD to 17 billion USD, by 13 times.
Such investment activity leads to accelerated development of all sectors of domestic trade. It
should be noted that domestic and foreign investment have a different orientation.
Domestic investment funds are directed mainly to the development of motor vehicles, other
vehicles, as well as in retail trade (52.7%). Structure of foreign investment is diametrically
opposed. Their investment in retail trade does not exceed 9.5%, which indicates the growing
interest of foreign investors in the most backward and at present time and the most important
sector in perspective - wholesale.
In general, the accelerated increase of investment in fixed assets in the domestic trade of
Ukraine has a number of positive effects:
 qualitatively updated fixed assets in all sectors of commerce;
 technological advances and a deep modernization of the branch;
 increasing of the competitiveness of trade units;
 instituting of modern system of trading service based on high quality, culture and
effectiveness.
However, there is fundamentally new phenomenon in the national economy - foreign direct
investment creates favorable conditions for intensive development of foreign actors in the
commodity markets of Ukraine. And this process will become widespread.
An accelerated pace increases the number of new foreign trade entities that displace domestic
commercial business from the domestic consumer market. Only for 2005-2012 the number of
units in the organized retail sector in Ukraine has decreased by nearly 20%, which means that
at least 10 thousand of stores ceased their activities.
Thus, globalization is a process not only poorly studied theoretically and tangled in practical
terms. It cannot be taken as a purely adaptive process.
3. Conclusions
Economic globalization affects domestic trade in the following main areas: organizational
restructuring, the expansion of goods’ import, the penetration of commercial capital and the
intensification of competition. Socio-economic consequences of globalization cannot be
assessed ambiguously. They have both positive and negative aspects, while in the strategic
plan the last prevail.
References
Алле М. Глобализация: разрушение условий занятости и экономического роста.
Эмпирическая очевидность. – М.:ТЕИС, 2003.
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Економічні проблеми ХХІ століття: міжнародний та український виміри / за
ред.С.Юрія, Є.Савельєва. – К.: Знання, 2007. – 595с.
Кортен Д. Рыночная ересь капитализма // Эксперт, 2002. – №26. – С.2-13.
Стиглиу Дж. Глобализация. Тревожные тенденции. – М.: Мысль, 2003.
Можливості і застереження щодо наслідків введення в дію положень Угоди про
асоціацію між ЄС та Україною: [наукова доповідь] за ред. акад. НАН України
В.М.Гейця. – К., 2013. – 98с.
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TRACK 03:
New Achievements in Mechanical
Engineering
Supervisory Control and Data Acquisition for Energy
Management Systems
Petra Mesarić
MEV, Čakovec, Croatia
petra.mesaric@mev.hr
Bruno Palašek
MEV, Čakovec, Croatia
bruno.palasek@mev.hr
Abstract. Energy management can be achieved through various activities such as using more energy
efficient devices and utilizing power quality improvement. However the next stage of improvement is
to implement a strategy for system optimization. This can be done through detailed analysis of energy
and process data and through equipment and facility monitoring.
This paper presents supervisory control and data acquisition system for energy management system.
It's concept and all basic platform will be shown. To achieve satisfying level of optimization, there is a
need to bring energy consumption and process data together and all this data will be listed here. The
process analyst within SCADA system combines power data and process data (both analogue and
digital) to enable a real-time analysis of the impact of process changes and energy consumption.
In this respect, with SCADA system, some relations could be changed like avoiding peak demand
processes which results in higher bills, moving processes to lower cost time periods, adjusting usage
during idle process conditions and reducing usage on request from the energy company.
Key words: energy management, SCADA, smart grid, system optimization
1. Introduction
In the past, energy management practices consisted primarily of replacing inefficient
equipment and calculating energy savings. Today, as the field of energy management matures,
so do the tools and best practices available to ensure energy optimization.
As part of the overall energy needs electrical energy has become a fundamental necessity for
society and socio-economic development. Society is relaying on continuously presence of
energy sources (electricity, water, gas…). However, many primary energy sources are
currently limited and relatively expensive. The prices of coal, oil and gas rise yearly. Solar
and wind are unlimited primary sources, yet stochastic nature and undeveloped technologies
are main obstacles.
Table 1 Final energy consumption in other sectors
2007-
2007 2008 2009 2010 2011 2012 2012/2011
2012
Total electricity
118,58 125,12 124,48 128,70 126,78 121,95 -3,8 +0,6
consumption[PJ]
Adversely, global electricity consumptions keep rising yearly, primary due to increase in
global population and rise in economic activities, particularly in China and India. Moreover,
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there is also persistent increase in the annual domestic energy consumption due to changing
needs of customers with respect to comfort, convenience and flexibility. In the period from
2007 till 2012, in Croatia, the final energy consumption increased at an average annual ratio
of 0.6 percent, table 1 (EIHP, 2012).
Regardless to considerable efforts are being made in developing energy-efficient appliances

and systems, essential is active involvement in transient period to low carbon emission era
(Member, 2012).
2. Energy management
Over the last several decades, there has been increasing interest and activity in the field of
energy management. Energy management practice has focused on technologies that increase
the energy efficiency of key energy-consuming processes and equipment. Most commonly
implemented upgrades are in field of lighting and HVAC (heating, ventilation and air
conditioning system). Also, there is listed a variety of energy management activities for
several industrial sectors, including waste-heat recovery and deployment of variable-speed
drives.
Table 2 Elements of strategic energy management

An effective strategic management plan requires a strong
Corporate commitment commitment to continuous improvement throughout the
organization.
Conduct an inventory and energy audit, and then create a
Evaluate current performance
profile and baseline of energy use at all key points.
Energy performance goals provide direction for decision
Set performance goals making and serve as a foundation for tracking and
measuring success.
The action plan drives and guides everyone in the
Action plan organization to focus and prioritize their energy efficiency
efforts.
The ultimate success of a plan will depend on the
Educate and motivate participants motivation and capability of the managers and employees
implementing its components.
Sustaining improvements in energy performance and
Evaluate ongoing performance guaranteeing long-term success of a plan requires a strong
commitment to continually evaluate performance.
A communications strategy provides the framework for
Communications strategy promoting energy management efforts throughout an
organization.
Identifying and communicating the contributions of all
Recognition strategy participants provides a solid foundation on which to build a
successful energy management strategy.
Upgrading equipment and processes is a key ingredient to increased energy efficiency.

However, there have always been concerns that deployment practices won’t result in
consistent and long-term energy savings. The strategic energy management approaches
highlight the need for an information system to set goals, track performance and communicate
results. Table 2 highlights the main elements of strategic energy management (Van Gorp,
2004).
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An enterprise energy management information system supports the strategic energy
management process described above by:
- Capturing data about current energy performance to form a baseline;
- Providing the information required to set and track energy performance goals;
- Generating reports and key performance indicators that communicate ongoing energy
performance to managers and energy project participants.
Figure 1 shows the typical components that form an energy management system. Meter
measures energy source use at key points within one or more facilities and communicate this
data back to head-end software via a communications network. The software archives this
data, processes it as required and presents it to user in a variety of ways (multiple platforms –
web, Android / iOS).
Figure 1 Energy management system
Energy management system must consist of next applications (Van Gorp, 2004):
- Modelling and forecasting – Modelling building or process energy usage normally
involves gathering energy consumption data and plotting this against some variable
that represents the primary driver of that energy consumptions. For example, for
buildings, the rate of heat loss (or gain) is directly related to the difference between
inside and outside temperature, so there is normally a direct relationship between the
energy consumed by a building and degree-day measurements. For production
processes where energy use is largely determinate by physics of the process, there is
normally a direct relationship between the energy consumed and production volume.
- Benchmarking – in energy management practice, it’s straightforward method for
comparing the energy consumption of different entities against each other or against
recognized reference standards. One key step in the benchmarking is to normalize
energy consumption into some key metric (such kWh/m2, MWH/t …) to allow an
“apples-to-apples” comparison between entities.
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- Energy use and cost analysis – a key part of controlling energy use and cost
understands where and when energy is consumed within facility. A breakdown of
energy use and cost for equipment and processes that are key contributors is often the
first step towards understanding current energy performance and targeting the energy
conservation measures that will yield the greatest savings
- Measurement and verification – the process of determining energy or demand saving
by comparing measured energy use or demand before and after implementation of an
energy conservation measure.
2.1 Energy efficiency
Definition of energy efficiency includes reduction in the energy used for given service or
level of activity and using less energy to provide the same service, performance, comfort and
convenience. There are some index numbers that can be used to show changes in energy
efficiency:
- Thermodynamic - these are some indicators that relate on measurements from
thermodynamic. They relate actual energy usage to ideal ones.
- Physical – thermodynamic - these are hybrid ones, where the energy input is measured
in thermodynamic unit but the output is measured in physical units.
- Economic – thermodynamic - here the output is measured in market price and the
energy input is measured in terms of conventional thermodynamic units.
- Economic - both input and output are measured in terms of market prices.
Number of methods gives some basic solution to overcome the problems, yet dealing with
different operational indicators of energy efficiency (Rafiei, Bakhshai, & Member, 2012).
One of the important subjects behind energy efficiency is talking about economic sense of it.
However, in a large scale energy efficiency programmes, evaluations of costs are so
important. In scale of domestic benefits it can be numbered some issues like huge effect on
reduction in emissions of greenhouse gases, increasing comfort and improvements in human
health and also energy savings.
Today, significant activities in field of electric energy consumption and production are done
at the global level. Electricity consumption has increased and so has also swings. This is due
to increased economic activities that part of it can be compensated by going into power saving
devices, such as electric cars, via “Vehicle-2-Grid” process. However, significant part of
greenhouse gases, can be reduced true increasing renewable resources.
At the domestic level, there are also technologies in progress. The methods are changing from
PV on roofs and microchip up to controllable devices. These technologies can be divided into
three main groups:
- Distributed generation (DG) - As a distributed generation technologies we can
consider micro-turbines, fuel cells, photovoltaic, wind turbines and reciprocating
engines. Compared with electricity production in a limited number of large factories,
in the future, a smaller share Distributed generation has the benefits that can be
summarized in a few sectors. Distributed generation has generally high efficiency
and reduces transportation costs due to on site production. Normally, individual wind
turbines are getting together into groups and form wind farms. DG generators can
produce electricity with the amount of MW level from wind parks to kilowatt level in
domestic generators located in or nearby houses. Benefits of domestic are that they
are based on renewable sources and they have higher energy efficiency.
- Distributed electricity storage - Regarding the growth of renewable energy sources,
demand for electrical energy storage is also rising. Electric power in certain periods
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can be produced with high productivity (especially at nights) and so may needed to
be stored. Energy storage at high levels is very difficult and has lots of losses, so
distributes energy can be a good solution.
- Demand side Load management - Demand side load management can be a good
solution for increasing generation efficiency by peak shaving. Approximately 50% of
load in houses is on refrigerators, freezers, washing machines, dryer. This can be
considered with maximum comfort for the residents to act that way at times of peak
consumption, some parts of the devices are intended to automatically be switched
off.
Although each of these methods listed above can increase energy efficiency by itself, but
combined together they can have many benefits. And it should be considered as a major that
the goal of these methods is getting the optimization potential of domestic technologies. The
optimization goals can be different depending on solutions or systems. So regarding to these
situations, control methodologies can have different scales for optimizations (Rafiei et al.,
2012)
2.2. Smart grid
Smart grid has come to describe a next-generation electrical power system that is typified by
the increased use of communications and information technology in generation, delivery and
consumption of electrical energy. Summary, it can be said that smart grid combines electricity
and communications. Hereafter are listed principle concepts behind the smart grid:
- Self-healing
- Consumer participation
- Resist attack
- Enhancing power quality
- Accommodate all generation and storage options
- Enable electricity market
- More efficiency
Follow this path, smart grid is a new key for transmitting, distributing and measuring
energy in the future, and it is going to be new standard for appliances and consumers. Smart
grid merges multiple technologies and prepares a more reliable system with efficiency and
lower cost. Technologies that can be used in systems based on smart grid, concern on:
- Remote monitoring and data collection that enable services using information from
sensors places throughout the distribution grid.
- Transformer monitors, which are useful for extending the transformer life and can,
have lower costs.
- Smart meters that are foundation for smart systems. Smart meters prepare data more
convenient for customers so that accessing the bill can be more accurate, by
frequently reading and remote monitoring.
Other kinds of technologies related to this like distribution management systems, real-time
outage management and restoration, conservation voltage reduction, integrated Volt/VAr
control, phase load balancing, automated switching for feeder restoration or loading.
Functionally, smart grid increase reliability, efficiency of the systems, has an effective effort
on the reduction of greenhouse gas like CO2. (Rafiei et al., 2012)
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3. Energy management system
3.1. Implementation
Computer networks have already seeped to every domain of social economy and industrial
operations. Local Area Network (LAN), Intranet and Internet technologies improved the
industrial operations in general and specially in the case where information sharing becomes a
necessity for an enterprise. Monitoring real time data and executing some control operations
using web browser is one of new tools in the market. An Intranet / Internet and Supervisory
Control and Data Acquisition (SCADA) system interconnection based on industry accepted
communication standards are offered as a solution. The interconnection permits links between
SCADA system and company users within Intranet / Internet. The use of open standards
makes the connection of SCADA systems and control systems such as Programmable Logic
Controller (PLC), possible with the new IT advances. Internet based SCADA system offers
such solution by enabling any user (client) to supervise and control all operations remotely
from any part of the world with Internet connection by any web browser (Mahmood & Al-
Naima, 2011).
SCADA system employs a wide range of computer and communication technologies.
Advances in the technologies have helped in improving the effectiveness of SCADA. The
rapid developments of the Internet and distributed computing have opened the door for
feasible and cost-effective solutions.
SCADA systems are essential parts of the distribution management system (DMS) and energy
management system (EMS) that employ a wide range of computer and communication
technologies. A SCADA system gathers incoming system data for further processing by a
number of distributed processes.
Technological advances in Internet and World Wide Web (WWW) have made it possible to
develop a low cost WWW display system for accessing information via tabular displays and
one-line diagrams on the net. Currently, the generation of one-line diagrams for
SCADA/DMS/EMS applications at most installations are done manually. Web-based
conception has been elaborated and implemented by researches all over the world. Their
experience has indicated that the Internet / Intranet can be successfully employed in real-time
systems (Tabatabaei, Nayir, & Ghadimi, 2005).
3.2. Network Programming
Networking enables programs to retrieve information stored in computers located anywhere in
the world. People can communicate with each other on the network. Network programming is
ideal for the SCADA display project for two reasons:
- Easy to access: The SCADA real-time data can be accessed by an authorized user
anywhere. For example, the current operating condition of power system in a country
can be accessed and visually viewed by an authorized technical consultant and
equipment manufacturer in other country on the network.
- Low investment: No special hardware investment is needed for Internet access
(Tabatabaei et al., 2005).
3.3. System design

Given the pressure to bring new services to market, an important challenge facing the
software is how to integrate new services and network element to the existing system. This
paper describes an example of the integration of the existing SCADA software with the
advanced network technologies. The system is based on the programmable logical controller
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CyBro which is used to measure consumption of electrical energy, gas, weather and SCADA
system for controlling and monitoring (Tabatabaei et al., 2005).
Figure 2 Internal structure of Web SCADA (Cybrotech, 2014)
Web SCADA is web software which provides monitoring and changing variables in real time,
storing in database, displaying graphs and alarms, and sending reports by email. Basically,
Web SCADA is a CMS (Content Management System). Database (MySQL) is used to store
pages, templates, measurements and alarms. Pages contain HTML (Hypertext Markup
Language) code and dynamic objects. HTML is used for static content like headers, text,
pictures, diagrams, tables and other. Dynamic objects are used to display measured results.
Object is a simple piece of XML text, inserted into page. Page may be public, visible to
everybody, or private, visible only to registered users with adequate permissions. User
permissions define which pages will be visible, and actions that user is allowed to perform.
Web SCADA consists of:
- push server - receive push messages from controllers and store their IP addresses
- scgi server - reading / writing variables to controller, and establishing communication
between web page and PLC
- data logger - periodically read selected variables and store to database
- relay server - remote access controllers through server
- reporting engine - generate reports based on alarms and events
- mailer engine - send reports by email
Reporting engine run in periodic intervals (default 10 minutes). Report consists of all events
noticed in interval, raised, gone and acknowledged. Separated report is generated for alarms
and events. Mailer engine is also running periodically (default is 2 minutes). Generated
reports are combined into a single message. Web SCADA is written in Python and JavaScript,
and use AJAX for reading and writing data. Background engine is Apache/MySQL/Python
(Cybrotech, 2014).
Scgi server is communication server for reading and writing PLC variables. Connection
options are:
- local access
- WAN (Wide Area Network) access with static IP
- WAN access using push messages (server has static IP or dynamic DNS)
Communication with web SCADA consists of three parts: login, reading and writing. Login is
performed once, when application is started. Application sends username/password to server
(using POST method), and get cookie in return. Cookie is then sending in header of each
read/write request. Reading is periodic. Period is defined by configuration. Reading use GET
method. When response is received, objects are updated. Write is performed when user press
button (toggle action), or press Ok button to confirm selected. It also uses GET method. Two
types of error are recognized - variable unknown and timeout error (no response).
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Variable unknown happens when server does not recognize variable. In such case, response
tag “value” contains character “?” instead of numeric value. Error is displayed as “?” icon in
bit list, or character “?” in text objects. Timeout error occurs when response is not received
within predefined time. Time is equal to selected update period (1s, 2s, 5s...). Error is
displayed as “X” icon in bit list, or character “X” in text objects. In case of an error, unit tag is
not displayed (“X”, not “X°C”). Application does not operate in background. When main
screen is closed, memory is released, all activity cease (Cybrotech, 2014).
3.4. Read/write timing
All variables of a single page are read with a single command. Reading is done periodically.
When Ok is pressed, write should be performed immediately. Next reading occurs a period
later:
Figure 3 Reading and writing with Web SCADA
For a write command, server internally performs write then read cycle. Returned value
represents the actual value stored in controller and value should be displayed, same as read
operation.
Example: Variable “lightness” is internally limited to 100 by controller program. Object
“max” value is not defined. User change value to 120 and press Ok. In that moment, 120 is
displayed, but as soon as the answer is received, it is changed back to 100.
3.5. Read/write using post method
Alternative for reading variables from SCGI server using GET method is a POST method.
GET method passes all accessing variable names in request URL which could be a potential
problem when reading a large number of variables because of overall URL length.
In such cases POST method can be used. POST method allows practically unlimited
number of variables to be accessed in single request. To use POST method, single parameter
URL should be set to list of variables, formatted as for GET method. Format of the response
from server for POST method is the same as for GET method (Cybrotech, 2014).
4. Results
In this paper, we present the connection between energy consumption of Polytechnic of
Međimurje in Čakovec and SCADA system, via EMTool figure 4. EMTool is a friendly used
application for measuring, analyzing and controlling energy sources consumption, fully
customized and available thru multiple platforms (web, Android / iOS). Visualization,
continuous monitoring and comprehensive reports are main benefits of this SCADA system,
through which can be energy, inside system, well optimized. Collected data of energy sources
consumption can be compared on hourly, daily, weekly, monthly or yearly basis. If there is
more than one object, there is no problem adding additional and monitoring consumption
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comparing to m2 or per person. Comparing the object on this level, it’s easy to identify any
variation in the group of loads. Anomalies in system can be easily found, after detailed
analysis.
Figure 4 Energy management system of Polytechnic of Međimurje in Čakovec
The integrated approach considers electricity and gas consumption. Meters are connected with
PLC, and PLC is connected to EMTool (SCADA system). Project has started on 1st March
2014, and current phase is collecting and monitoring data. To get satisfying data for detailed
analysis, monitoring has to be continued. Optimal it would be until March of 2015, but some
anomalies can be noticed and solved earlier. Afterwards, with optimized system and active
control can be achieved further goals, according to energy policy.
Presently, on figure 5, it is apparent that there is a direct relationship between date and time
when large number of PCs is used due to students needs in laboratories and the amount of
energy consumed (dark green line). On weekend days, when class isn’t held, the peak demand
is lower and it is clear that, at nights, outdoor lighting takes majority proportion.
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Figure 5 Electricity consumption for 2 days (Polytechnic of Međimurje in Čakovec)
5. Conclusion
The knowledge gained from the deployment of energy efficiency projects throughout the last
decades is driving a transition from traditional tactical practices to more comprehensive strategic
energy management practices with modern SCADA system. SCADA system applications that
support strategic energy management include modelling and forecasting, benchmarking, energy
use and cost analysis and measurement and verification. This application can be combined to form
powerful information tools that allow organizations to gain a comprehensive understanding of
current energy performance, plan and select cost-effective energy conversation measures, track
performance of measures that have been implemented and verify the saving realized. Also, the
growing share of fluctuating power generation by renewable resources and the increasing
distribution of battery electric vehicles require the programme of intelligent energy management
systems into the power grid. In this challenge, the interactive integration of smart appliances is
essential to reduce comfort losses to a minimum (Becker & Kellerer, 2011). Polytechnic of
Međimurje in Čakovec is consciously of necessity for establishing energy policy, so first step is
done. Trough SCADA system (EMTool) is monitored electricity and gas consumption. Current
phase is collecting and monitoring data for further analysis and potential optimization venture.
References
Becker, B., & Kellerer, A. (2011). User Interaction Interface for Energy Management in Smart
Homes, 1–8.
Cybrotech. (2014). Cybro documentation. Retrieved March 03, 2014, from www.cybrotech.co.uk
EIHP. (2012). Energy in Croatia 2012, Annual energy report. Zagreb.
Mahmood, M. K., & Al-Naima, F. M. (2011). An Internet Based Distributed Control Systems: A Case
Study of Oil Refineries. Energy and Power Engineering, 03(03), 310–316.
doi:10.4236/epe.2011.33038
Member, S. (2012). Integrated Energy Optimization with Smart Home Energy Management Systems,
1–8.
Rafiei, S., Bakhshai, A., & Member, S. (2012). A Review on Energy Efficiency Optimization in Smart
Grid, 5916–5919.
Tabatabaei, N. M., Nayir, A., & Ghadimi, M. (2005). Aplication of internet in the SCADA systems,
(0212), 23–29.
Van Gorp, J. C. (2004). Maximizing energy savings with enterprise energy management systems. In
Pulp and Paper Industry Technical Conference, 2004. Conference Record of the 2004 Annual (pp.
175–181). IEEE. doi:10.1109/PAPCON.2004.1338378
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Evaluation of DC-DC Resonant Converters for Solar Hydrogen
Production Based on Load Current Characteristics
Siniša Zorica
sinisa.zorica@oss.unist.hr
Marko Vukšić
marko.vuksic@oss.unist.hr
Ivan Zulim
University of Split, Faculty of Electrical Engineering, Mechanical Engineering and Naval
Architecture, Split, Croatia
ivan.zulim@fesb.hr
Abstract. Hydrogen is a sustainable fuel option and one of the potential solutions for current energy
and environmental problems. Its eco-friendly production is really crucial for better environment and
sustainable development. Renewables are an emissions-free way to produce hydrogen, and,
conversely, hydrogen offers a way for renewables to generate transportation fuel and reliable power.
Solar energy is potentially the most abundant renewable energy resource available to us and hydrogen
production from solar energy is considered to be the ultimate solution for sustainable energy. In this
paper resonant DC-DC converters are analysed based on their load current characteristics. They act as
interface between PV module and electrolysis cell for hydrogen production, and they ensure that
electrolysis cell is gained by constant current. Resonant DC-DC converters are attractive because they
can carry limited amount of energy during switching cycle thus acting as current source and also they
have inherent short circuit protection. With proper topology and design of DC-DC converter better
efficiency of PV- hydrogen production system can be achieved.
Key words: water electrolysis, solar hydrogen, resonant DC-DC converters, load current
characteristic
1. Introduction
With decreasing oil reserves in the world, the potential for fossil fuels as a future resource of
energy is decreasing. Due to limited reserves of fossil fuels, their changeable prices and
irreparable harmful effects, the interest in renewable energy sources has significantly
increased. Many renewable energy sources are characterised by their volatile performance,
meaning that the amount of energy yielded can vary significantly within a very short period of
time. For instance, the intensity of solar radiation reaching the ground can change within a
day, during a week or a month, depending on the time of the day, the solar elevation angle and
the meteorological conditions. The wind and other renewable sources unfortunately share the
same volatility. Therefore, an economy intended to relay on this type of sources should tackle
this daily and seasonal unevenness and smooth the fluctuations of the energy supply in order
to provide a more reliable and programmable energy production structure. The solution lies in
efficiently storing the energy produced and managing its distribution to the grid and to the
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final user. There are many different methods of energy storage available and hydrogen is a
highly-advantageous and competitive option [1].
Hydrogen is an ideal energy carrier because: it can be produced from and converted into
electricity at relatively high efficiencies; its raw materials for production is water; it is a
renewable fuel; it can be stored in gaseous, liquid or metal hydride form; it can be transported
over large distances through pipelines or via tankers; it can be converted into other forms of
energy in more ways and more efficiently than any other fuel; it is environmentally
compatible since its production, storage, transportation and end use do not produce pollutants,
green house gases or any other harmful effects on the environment (except in some cases the
production of nitrous oxides).
There are three types of energy sources applicable to hydrogen production: fossil fuels,
nuclear energy, renewable energies, i.e. hydroelectric and geothermal energies, biomass, wind
energy, photovoltaic and solar thermal energies. Renewables are an emissions-free way to
produce hydrogen, and, conversely, hydrogen offers a way for renewables to generate
transportation fuel and reliable power. Hydrogen provides the connecting point between
renewable electricity production and transportation, stationary and portable energy needs [2].
Hydrogen is a widespread element and commonly found in water in its oxidised form. By
inputting an external energy source, water can be decomposed into its two main components,
oxygen and hydrogen. By spontaneous recombination of hydrogen and oxygen, energy and
water are obtained and the latter is ready to be re-used to start the cycle again. Separation of
water into hydrogen and oxygen by means of electricity is called electrolysis; the electrolyser
is the device to perform such task. Combustion of hydrogen and oxygen to obtain water and
energy is performed in the reverse direction of the reaction of electrolysis, in a device named
fuel cell. While energy needs to be supplied in order to perform electrolysis, the
recombination of hydrogen and oxygen can provide energy instead.
One of the most promising options of obtaining hydrogen from a clean renewable energy
source is via electrolysis using electricity from a photovoltaic generator [3].
Both photovoltaic and water electrolysis are well known technologies. However, coupling
both technologies still presents some challenges. Barbir [4] pointed out specific issues related
to the operation of a PEM electrolyser in conjunction with renewable energy sources, and
particularly with a PV panel or array. The intermittent operation and the highly variable
output power due to the nature of PV energy are the principal handicaps. At very low loads
the rate at which hydrogen and oxygen are produced (which is proportional to current density)
may be lower than the rate at which these gases permeate through electrolyte, and mix with
each other, this may create hazardous conditions inside the electrolyser [4]. In the next
chapters, basic concepts of solar generator, water electrolysis and power converter will be
shown, from aspect of standalone photovoltaic hydrogen production (without power grid
assistant).
2. Solar Generator
The PV-generators consist of PV cells and optionally by-pass and string diodes. The
photovoltaic panel is a power source whose parameters depend on some external factors like
incident light angle, shading, ambient temperature etc. Some of these factors are unpredictable
and, for this reason, so is the evolution of cell parameters. The most known parameters of the
photovoltaic panel are the open circuit voltage (Voc) and short circuit current (Isc). These
values define the points where the I(V) graph curve of the panel intersects the two axes (I and
V), like in Figure 1 and Figure 2. Electric generators are generally classified as current or
voltage sources. The practical PV device presents a hybrid behaviour, which may be of
current or voltage source depending on the operating point, as shown in Figure 2. The
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practical PV device has a series resistance Rs whose influence is stronger when the device
operates in the voltage source region and a parallel resistance Rp with stronger influence in the
current source region of operation (Figure 5).
Figure 1 Some I(V) characteristics of a photovoltaic Figure 2 Characteristic I–V curve of a practical PV
panel under different work conditions device and the three remarkable points: short circuit (0,
Isc ), MPP (Vmp, Imp), and open circuit (Voc , 0)
Every point on the I(V) curve has specific values of Vi and Ii, defining the power as Pi= Vi·Ii.
For a specific I(V) curve there is only one point corresponding to the maximum power. This is
named maximum power point or MPP (Maximum Power Point). For any power source it is
always good to supply electrical consumers at this value or close to it. For a specific resistive
load, RL, the IRL(V) load characteristic is a line given by the equation IRL=-I =V/RL. This line
intersects the panel characteristic in a point which is near or far from MPP (Figure 1).
According to this position, the power transferred to the load can be only a fraction of the
power that panel can supply at MPP. To correct this unbalance and prevent the associated lose
of usefully power, some methods, generically named MPPT (Maximum Power Point
Tracking) are used. From Figure 3 and Figure 4 it can be seen that MPP depends on solar
irradiation and cell temperature (sharp peak on the curve), too [5].
Figure 3 P-V Curves for the typical Figure 4 P-V Curves for the typical module
module under different temperatures under different effective irradiance levels
For a specific P(V) curve there is only one point corresponding to the maximum power.
Maximum power point tracking is an algorithm that finds the optimum output voltage of the
PV array that produces maximum available electrical power. It is essential for increasing the
cell efficiency. Figure 5 shows the equivalent circuit of the ideal PV cell. The basic equation
from the theory of semiconductors that mathematically describes the I–V characteristic of the
ideal PV cell is:
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  qV  
I  I pv,cell  I 0,cell exp   1 (1)
  akT  

Id
where Ipv,cell is the current generated by the incident light (it is directly proportional to the Sun
irradiation), Id is the Shockley diode equation, and a is the diode ideality constant.
Figure 5 Single-diode model of the theoretical PV cell and equivalent circuit of a practical PV device including
the series and parallel resistances.
The basic equation (1) of the elementary PV cell does not represent the I–V characteristic of a
practical PV array. Practical arrays are composed of several connected PV cells and the
observation of the characteristics at the terminals of the PV array requires the inclusion of
additional parameters to the basic equation [6]:
  V  Rs I   V  Rs I
I  I pv  I 0 exp    1  (2)
  Vt a   Rp
where Ipv and I0 are the photovoltaic (PV) and saturation currents, respectively, of the array
and Vt = NskT/q is the thermal voltage of the array with Ns cells connected in series. Cells
connected in parallel increase the current and cells connected in series provide greater output
voltages. Equation (2) describes the single-diode model presented in Figure 5, and it
originates the I–V curve in Figure 2, where three remarkable points are highlighted: short
circuit (0, Isc), PP (Vmp, Imp), and open circuit (Voc, 0). Some authors have proposed more
sophisticated models that present better accuracy and serve for different purposes.
Manufacturers of PV arrays, instead of the I–V equation, provide only a few experimental
data about electrical and thermal characteristics. For that reason many researchers develop
models for PV I-V characteristics based on the manufactures data [6], [5].
Resonant converter is used for load interfacing to PV module. With proper converter
operating point PV module can operate as voltage source, current source or in MPP.
3. Water Electrolysers
High-quality hydrogen (100% hydrogen) can be produced by the electrochemical conversion
of water to hydrogen and oxygen through a process known as water electrolysis. The reaction
with the thermodynamic energy values is described in Equation (3):
1 1
H 2Ol   237
 ,2
   48
kJmol ,   H 2  1 / 2O2
6kJmol (3)
electricity heat
Today, we have two available commercial electrolysers: alkaline electrolyser and PEM
(proton exchange membrane or polymer electrolyte membrane) electrolyser. Since the
electrolysis phenomenon was discovered by Troostwijk and Diemann in 1789, alkaline
electrolysis has become a well matured technology for hydrogen production up to the
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megawatt range, and constitutes the most extended electrolytic technology at a commercial
level worldwide. Three major issues are normally associated with alkaline electrolysers, low
partial load range, limited current density and low operating pressure. PEM electrolysers can
operate at much higher current densities, capable of achieving values above 2 A cm -2, this
reduces the operational costs and potentially the overall cost of electrolysis. Table 1 shows
main differences between these two technologies [7].
Table 1 Advantages and disadvantages of alkaline and PEM electrolysis
Alkaline electrolysis PEM electrolysis
Well established technology High current densities
Non noble catalysts High voltage efficiency
Advantages
Long-term stability Good partial load range

Relative low cost Rapid system response
Stacks in the MW range Compact system design
Cost effective High gas purity
Dynamic operation
Low current densities High cost of components
Disadvantages
Crossover of gases (degree of purity) Acidic corrosive environment

Low partial load range Possibly low durability
Low dynamics Commercialization
Low operational pressures Stacks below MW range
Corrosive liquid electrolyte
Importance of proper selection of electrolyser operating voltage and current is shown in [8].
Figure 6 shows that with higher current and power higher hydrogen production rate (vH) can
be achieved, but electrolyser efficiency falls as power rise.
a) I -vH characteristics b) P -vH curves c) P -e curves

Figure 6 Characteristics of single PEM electrolyser cell
There are possible several ways of combining a PV system and a water electrolyser: direct
coupling and coupling through a DC–DC converter. No matter what way of combining is in
use, it is essential to achieve optimization by matching the voltage at the maximum power
point of the PV array (Vmpp) and the operating voltage (Voper) of the electrolyser. Direct
coupling advantage is in simplifying circuit and increase efficiency by eliminating power
converter, which adds to circuit resistance and system cost. Disadvantage is in low voltage for
electrolyser during cloudy days, sunset or down. Low voltage results with no production of
hydrogen. Also, direct coupling is not suitable because it lacks the ability to control the power
flow between a PVs and electrolyser. Use of power electronic helps to overcome this problem
[9]. By using DC–DC converters, PVs and electrolysers can operate at different voltage.
Therefore both PVs and electrolysers can be designed to operate at their most efficient
voltage. High-frequency (HF) transformer isolated, HF switching DC-DC converters are
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suitable for this application due to their small size, light weight and reduced cost [10]. MPP
tracking is also possible; the operating voltage of PVs is selected that the maximum power
can be derived from the solar radiation. In general, the voltage of an electrolytic cell can be
expressed by equation [11]:
Vcell  Vrev  Vact  Vohm  Vdiff (4)
The reversible cell voltage Vrev is the minimum voltage that is required for the water
decomposition reaction. Taking into account the Faraday’s law, this voltage Vrev can be
calculated as follow [8]:
G
Vrev  (5)
zF
where G is the change of the Gibbs’ free energy and can be expressed as:
G  H  TS  285,840  0,1632  273  T  kJmol 
1
(6)
F is Faraday constant (96,485 kCmol-1), z is the number of electrons transferred per hydrogen
molecule (z=2), H is enthalpy change; T is the electrolysis temperature and S the change of
entropy.
Vact is the activation overvoltage, which is related to the electrochemical kinetics. It is caused
by the activated nature of the chemical transformations taking place on the surface of the
electrodes; as a result, Vact is highly dependent on the electro catalytic properties of the
electrode materials.
Vohm is the overvoltage caused by the so-called ohmic losses. These losses are mainly caused
by the straightforward resistance that the electrodes, bipolar plates, current collectors and their
corresponding interconnections offer to the flow of electrons, as well as by the resistance to
the flow of ions of both the electrolyte and the membrane that separates anode and cathode.
This ohmic overvoltage is basically proportional to the electric current flowing through the
electrolytic cell [12]. In [13] authors show that Relectrolyser=1,44 at 70°C and Vstack=1.288V
(for alkaline electrolyser). Relectrolyser and Vstack, are two parameters which are dependent on the
electrolyser elements, and the electrolyte temperature.
The diffusion over potential Vdiff takes into consideration the mass transport limitations that
can occur especially at high current densities. In fact, in the case of water electrolysis, the
electrochemical reaction needs water to be supplied to the reaction site, and hydrogen and
oxygen to be removed. Since the reaction is taking place at the membrane–electrode interface,
all the mass flows must be transported through the porous electrode: water from the channels
to the catalyst layer, hydrogen and oxygen from the reaction sites to the channels. In fact, if
H2 and O2 are not removed as fast as they are produced, their concentration in the reaction site
increases, slowing the reaction kinetics. The mass flow through the porous electrodes is a
diffusion phenomenon, described by Fick’s law [12].
4. Power converter
In switch-mode power supplies, the transformation of DC voltage from one level to another is
accomplished by using DC to DC switch mode power converters. These converters use power
semiconductor devices as a switch. In the switch mode operation, the transistor is operated in
saturation (switch on) and cut-off (switch off) regions. High voltage and current do not co-
exist in the device, except during switching transitions. Therefore, the switch-mode operation
results in lower power dissipation. Further, due to high-frequency operation, the size of
isolation transformer and passive components in the filter are drastically reduced. However,
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switching power supplies have of higher complexity, more switching losses, higher switching
stresses and electromagnetic interference (EMI). These problems are exacerbated with
increasing switching frequency. If the switch is made to change its state (from off to on and
vice versa) at an instant when either voltage across it or current through it is zero, then
aforementioned shortcomings are minimized. Such switching action is named as the soft
switching. In zero-voltage-switching (ZVS), the switch changes its state when the voltage
across it is zero, whereas in zero-current-switching (ZCS), the switch changes its state when
current through it is zero. The ZVS or ZCS, collectively termed as soft switching, can be
achieved by different ways, which are broadly classified as follows: adding passive auxiliary
reactive components (e.g. quasi-resonant converters [14]), adding active auxiliary circuit (e.g.
resonant transition converters [15]), modifying the switching strategy (e.g. full-bridge ZVS
converter [16] and zero voltage, zero-current-switching (ZV-ZCS) converter [17]), changing
the converter topology (e.g. resonant converters [18]). Merits and limitations of various soft
switching methods are reviewed by M. Jovanović [18], [19].
Figure 7 Block diagram of a DC-DC RC
Figure 7 shows the block diagram of a DC-DC resonant converter (RC). The input can either
be a DC voltage source or a DC current source. An inverter (full-bridge, half-bridge or push-
pull) excites the resonant network (RN) with high frequency square-wave waveform. A
transformer at the output of RN is used to step up or down the voltage according to the
requirement and provides galvanic isolation. Rectifier and filter is used to get the DC output.
The nature of the filter, inductive or capacitive, decides the nature of load to be current sink or
voltage sink, respectively. Therefore, based on the type of source, type of load and the RN, it
is possible to group RCs as follows [20]: voltage source-RN-voltage sink, or VNV topologies,
voltage source-RN-current sink, or VNI topologies, current source-RN-voltage sink, or INV
topologies, current source-RN-current sink, or INI topologies. The RCs are defined [20] as the
ones in which,
 The power transfer from input to output is primarily via the fundamental component
of switching frequency. The harmonics of source and load contribute little to the
power transfer. What this implies is that the RN acts either as a low pass or a band
pass filter, isolating the input and output at harmonics of switching frequency.
 The waveforms of the voltage or current response of RN to the excitation of source
and load is piecewise sinusoidal.
This definition decides which topologies are resonant. For practical usability of RCs, there are
also restrictions [20] on the input and output impedances of a RN for different types of
sources and loads.
4.1 RC Topologies
Three element VNI topologies, presented in [21], are analysed based on their normalized load
current characteristics, for use in electrolyser application of the solar hydrogen production
system. High order converters exhibit DC conversion characteristic with stepper slope. It can
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be expected that such converters have higher output resistance at constant frequency. For that
purpose Matlab Simulink model was build, and verified through results presented in [22]. For
all RCs the Lr=Cr=1. To provide connecting more electrolyser cells to one converter, and
satisfy need for high power, full-bridge inverter topology is used. Suitable topologies must
meet condition of normalized power between 0.1 and 1.6 as requested by design. Also,
change 5% InO at selected operating point must not have impact on ZVS region. By selecting
proper transformation ratio, M and InO can be further adjusted to meet simulated operating
point values.
a) Tank M; Cr=4Cdr/N2 b) Tank S; Ls/Lp=1
c) Tank H; Cs/Cp=1 d) Tank Z; Ls/Lp=1
Figure 8 Full-bridge multiresonant converters
Load current characteristics of three element VNI resonant networks presented in [21] were
obtained by simulation. Three of them, shown on Figures 8b, 8c, 8d, are selected for further
analysis based on high slope characteristics, including RC used for model build, shown on
Figure 8a. High slope property is selected since it provides large voltage change caused by
small frequencies changes, and thus constant current at small changes of load resistance due
to thermal effects in electrolyser. To achieve negative feedback control, only negative slopes
are considered. This condition define left boundary of operating range (LB). There are two
main losses generation processes in RC. Switching losses are generated by forced charging
and discharging of the capacitors across the switches. Those losses are associated with
equation:
C0U 2
Ploss  f sw W  (7)
2
where C0 is capacitance across switch, U is voltage on C0, fsw is switching frequency.
Conductive losses are produced on the switch and wire resistance by resonant current. Those
losses are associated with equation:
Ploss  I 2 R W  (8)
here I is effective current, R is total circuit resistance consisting of wire resistance and switch
resistance. Losses in electromagnetic components are not considered here. Right boundary is
limited by value YC, ratio of capacitance C0 and resonant capacitance Cr. Value C0 is selected
to achieve voltage transition on full bridge switches in resonant manner. Resonant transition
or ZVS cannot be obtained for whole operating range thus reduced operating range has to be
calculated and analyzed. Smaller capacitance C0 provides larger operating range, but higher
switching losses.
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Load current characteristics of selected resonant tanks are shown on Figures 9a, 9c, 9e, 9g.
Selected operating ranges are shown in Figure 9b, 9d, 9f, 9h. Operating range boundaries are
marked with blue dashed lines. Table 2 summarize selected operating range conditions, and
Table 3 operating point conditions. Ratio M’/I’nO, output resistance, calculated at constant
operating frequency and at defined normalized power, is shown in Table 3. This value is
obtained by observing change in InO for small change of M at operating point (M’=5-
10%M). Figure 10 shows voltage, current and power in resonant tank for P=0.8. All values
are normalized, transformer winding ratio is taken to be N=1.
a) Tank M b) Tank M; M=0.75, fn=0.061
c) Tank S d) Tank S; M=3.756, fn=0.1181
e) Tank H f) Tank H; M=0.835, fn=0.0481
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g) Tank Z h) Tank Z; M=0.776, fn=0.0213
Figure 9 Load current characteristics with operating range
Table 2 Normalized operating range parameters (Pn=0.1 – Pn=1.6)

Parameter Tank M Tank S Tank H Tank Z
InO 2 0.4 1.8 2
C0 0.2 0.1 0.35 0.5
fn 0.061 0.1181 0.0481 0.0213
Table 3 Normalized operating point parameters (Pn=0.8)

Parameter Tank M Tank S Tank H Tank Z
fn 0.61035 1.049 1.0267 0.6533
M’ 0.16 0.19 0.043 0.04
I’nO 0.002 0.012 0.0035 0.0075
M’/I’nO 80 15.83 12.28 5.33
output power (OP)/
1.053 2.398 0.863 0.409
circulating power (CP)
a) Tank M; InO=2 , fn=0.6104, M=0.4, OP/CP=1.053
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b) Tank S; InO=0.4 , fn=1.049, M=2, OP/CP=2.398
c) Tank H; InO=1.8 , fn=1.0267, M=0.4444, OP/CP=0.863
d) Tank Z; InO=2 , fn=0.6533, M=0.4, OP/CP=0.409

Figure 10 Resonant tank voltage, current and power at P=0.8
Analysing obtained results it can be seen that all four RC satisfy initial design conditions for
power range and InO change. RC with tank Z and tank H are not suitable because their output
power is smaller than circulating power compared to other converters, as can be seen on
Figure 10. This property results in RCs lower efficiency. Comparing tank M and tank S it can
be seen that tank M has higher output resistance at operating frequency. Higher output
resistance provides smaller current change due to changes in load resistance at constant
switching frequency, thus RC can be considered as constant current source.
5. Conclusion
PV modules represent energy source with variable power, current and voltage. Due to the
wide variation in input voltage and load current, no analyzed converter can maintain zero-
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voltage switching for the complete operating range. For the reduced operating range of
interest all converters can maintain ZVS, even at highest value of C0.
The output resistance at same operating point is calculated for all four RCs. The selected
operating point is at half of rated converter power. At selected operating point the tank M has
highest output resistance and is best candidate for realizing constant current DC source
powered by PV module. Since the electrolyser resistance is low compared to the converter
output resistance the output current can easily be held constant irrespective of load variations
by small switching frequency variation. It can be expected that constant current source
realized by tank M can be used for whole PV voltage and current range.
Based on a comparison of all the selected converters, resonant converter with tank M will be
studied in the future.
References
[1] S. Koumi Ngoh and D. Njomo, “An overview of hydrogen gas production from solar
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TRACK 04:
Interdisciplinary Approach to Teaching
and Learning Methodology
Enhancing Employability From An Academic Perspective
Pilar Alberola
Florida Universitaria, Valencia, Spain
palberola@florida-uni.es
Mercedes Aznar
Florida Universitaria, Valencia, Spain
maznar@florida-uni.es
Abstract. The 1999 Bologna Declaration already stressed the need to enhance competences and skills
through higher education aiming to employability; consequently, the triple helix (higher education
institutions, the business community, and education officers) became a must. Afterwards, the
European economic recession resulted in unemployment for a high number of citizens.
Entrepreneurship, pro-activity, problem-solving, innovation, and surely foreign languages were then,
described as foremost. Spain has the highest rate in Europe for youth unemployment, with the
subsequent lack of motivation in young people towards higher education studies. Considering the
above, at Florida Universitaria we have focused our education policy on ensuring that our students
access the labour market in a competitive way. Therefore, we have implemented a thorough
methodological change and adapted our Bachelors in the areas of Tourism, Engineering, Business, and
Education towards a project-based pedagogy. We aim to provide our students with those skills and
competences required by the labour market, mainly an ability to communicate in English and also, the
development of both an entrepreneurial aptitude and attitude. In this paper, we will present two
examples of how to implement entrepreneurship throughout a whole Bachelor: firstly, a first-year
project in the Mechanical and Electronic Bachelors; and secondly, a third-year project in Tourism. In
the former, students must start up a business in a simulated way. Regarding the latter, students must
already deal with real clients by arranging a 4-day visit to Valencia for a group of 90 Norwegians. The
results of the implementation of the project methodology are approached in terms of achievement
related to students’ employability, focusing on three main areas: professional competences and skills,
internationalization, and academic changes.
Keywords: entrepreneurship, employability, project-based methodology, foreign languages
1. Introduction
In times of economic recession, a number of negative issues are brought up such as high rates
of unemployment. However, it is also in these situations when major changes should take
place in order to survive and it is here and now that higher education institutions should react.
Young graduates must struggle to find a job in many European countries not only because of
the difficult situation in the labour market nowadays but also, because they may lack vital
competences and skills. Unquestionably, linking both the academic and the business
communities together with the education officers and policy makers becomes of the utmost
importance. This is the reason why the Europe 2020 strategy put forward by the European
Commission has launched two key initiatives: An agenda for new skills and jobs and Youth on
the move. The former aims to enhance the anticipation of future required skills, to match
suitably skills and labour market needs, and to bridge the gap between education and
business. The latter aims to improve the performance of education systems and to facilitate
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young people´s access to the labour market. Both initiatives endeavour to fight youth
unemployment.
According to Eurostat, in December 2013, the youth unemployment rate was 23.2% in the
EU-28 and 23.8% in the euro area. The lowest rates were observed in Germany (7.4%) and
Austria (8.9%), and Spain represented the second highest rate with 54.3%, a rate too high to
be ignored. This has resulted in fierce competition when applying for jobs and hence, those
candidates who present highly-qualified profiles will be the ones to succeed. However, the
concept of high qualification cannot be understood anymore as being a university graduate,
since the market is demanding other skills and competences that are not taught in the
classroom through specific subjects.
Since their establishment in Europe, universities have always developed a role as custodians
of knowledge, founding an autonomous institution that distanced from the real world. It was
at the end of the XX century when certain sectors of the society began to advocate for a
change and hence, the European Union education authorities decided to work on a new
educational policy that would emphasise graduates’ employability, the development of key
competences, and the encouragement of transnational mobility, among other issues. This was
the background that eventually led to the Bologna Declaration in 1999, which established
what is known as the European Higher Education Area (EHEA). This entailed a complete
change in organizational and methodological systems throughout all European higher
education institutions: there was a shift from enhancing contents to fostering competences
such as leadership, creativity, communication skills, and teamwork. Also in the US, agencies
such as ABET (the Engineering Accreditation Commission) focused on competences: ability
to work in multidisciplinary teams; to communicate in an effective way; to develop an
understanding of economic, environmental, global, and social issues; and to develop an
interest for life-long learning. Likewise, Spanish universities published their guidelines for
undergraduate programmes whereby a number of skills and competences were enhanced:
problem-solving, decision-making, creativity, entrepreneurship, critical thinking/analysis, and
communication; and the ability to work in a multidisciplinary and multilingual environment
as well as the capacity to work in every phase of a project in their respective professional
fields which entails the competence of teamwork too.
This new education scenario led us to opt for an interdisciplinary methodology focused on
project-based learning that would enable our students to develop the above-mentioned skills
and competences but focusing mainly on enhancing students´ entrepreneurial skills and so,
making them more employable. Therefore, this paper aims to present two examples of how to
implement entrepreneurship throughout a whole Bachelor taking two distinct projects: one in
Engineering and the other one in Tourism studies.
2. Towards an interdisciplinary approach

As already mentioned, there is a clear collision between industry and academia. Universities
show a resilience to change because their institutional structures were established centuries
ago. Consequently, this leads to a disciplinary (i.e. individualistic) perspective which clashes
with industry expectations (McNair et al., 2011). Companies rely on an interdisciplinary focus
on transversal and crossed disciplines, on the one hand; and on the other, on a self-managed
teams approach to the professional perspective.
Concerning interdisciplinarity, we believe it is a solution to train better professionals because
students are thus presented with a multiple perspectives methodology that brings them closer
to the industry demands. There is an evident shift from individualism to becoming socially
aware; in the case of engineering, for example, this is no longer just about technical work but
about how to help the community that surrounds them (Adams et al., 2011). By applying a
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cross-disciplinary approach to education, we create better technicians but also citizens of a
human value. Moreover, such an approach creates an awareness of education as an ongoing
process and so, it helps students to understand their role as professionals in society. On the
whole, participating in interdisciplinary projects increases students’ sense of group
responsibility as well as individual autonomy. Furthermore, they become more involved and
their motivation increases (Alberola & Gil, 2009).
Traditional methodologies relied on lecturing sessions where teachers would provide students
with their knowledge but without any interaction. This is surely effective for short-term
retention, as memorizing is the key to success and this is measured by exams. However,
memory retention is always a risk, since it does not usually last for long and therefore,
students are not trained as professionals. As opposed to this methodology, problem-based
learning approaches the business community demands by applying knowledge in various
situations and also, by making students acquainted with the complexities and problems they
will face in their future careers (Yadav et al., 2011). In this pedagogical approach, and using
Dillenbourg’s (2000) terminology, students are not only “active”, but also “actors”.
A number of features characterize this type of methodology: active learning, applicability of
concepts, critical thinking, problem-solving skills, interpersonal and collaborative skills, and
intrinsic motivation. Therefore, this should successfully implement the Bologna Declaration.
There are clear benefits for all the stakeholders in the teaching/learning process: students
retain knowledge in the long term and develop their skills in a more practical way; and
teachers can observe how students acquire knowledge and expertise gradually. Consequently,
both parties become satisfied and this invariably brings out motivation, which is essential in
the teaching/learning process. However, one must be aware that this methodology entails a
workload that students do not sometimes see as knowledge acquisition, although it is and they
realize at the end of the process. For students, traditional lecturing is what provides them with
knowledge through an expert – the lecturer – and of course, this is the methodology they are
familiar with. Therefore, it is absolutely essential to make sure that students are taught the
basic concepts, since problem-based learning would not provide them with the required
theoretical contents.
Teaching experience shows that project-based methodologies actually foster generic
competences which are essential to help students succeed in the current global labour market
(Alberola & Mora, 2011; Alberola, 2012). In order to work on projects, students must work in
teams and it is of the utmost importance to clarify that team projects are not group
assignments. In the latter, teamwork methodology is not the issue but the solution to the
problem presented in the task. However, in the former, competence on teamwork becomes
essential in order to improve learning and also, social and organizational skills. The results are
outstanding (Pimmel, 2003): improvement in the quality of the technical work; in students’
teaming skills and in their attitude towards teaming; and students’ recognition that they
undertake and complete a difficult task and that working as a team makes this possible.
Morales and Ferreira (2008) conclude in a language learning study, that collaborative learning
also fosters responsibility, since students work for the benefit of the whole team.
With regard to self-managed teams, a number of issues should be taken into consideration in
order to achieve successful results. There is a relationship between motivation, collaborative
learning strategies, and achievement (Stump et al., 2011). In cases of knowledge diversity
between students, collaborative work helps them by benefiting from one another. In cases of
similar level of knowledge, students can benefit from one another by building up together.
Collaborative work adds other benefits to the learning process: students learn more, learn by
themselves, learn interpersonal/social skills, feel more dedicated and confident, and enjoy the
class; this methodology also fosters group satisfaction and transmits positive values closer to
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social reality (Wiersema, 2000; Cassany, 2009). Furthermore, Trujillo (2002) enhances the
importance of cooperative learning to develop the intercultural competence.
Certainly, teamwork is an efficient method to acquire general competences that could not be
achieved by using traditional learning methodologies. Consequently, management and
organization, critical analysis, problem-solving, decision-making, pro-activity, autonomous
performance, initiative, and creativity become a natural way for students to develop their
assigned tasks (Aznar et al., 2012). However, it is very important to become aware of what to
expect from teamwork in interdisciplinary tasks, as conflict is bound to arise. Riley (1980)
established a number of phases in teamwork: 1. Initial enthusiasm, whereby team leaders
become the pillar of the working system; 2. Data gathering, which is the beginning of
different perceptions among students; 3. Group divergence, in which students tend to take
things personally; 4. Group convergence, where teams should become goal-oriented; 5.
Group panic, since students become fully aware that work completion depends on others´
efforts and there are deadlines to comply with; 6. Group effort, in which ideally students
admit that the work must be completed and lead their effort towards that goal; 7. Group
accomplishment, when, upon completion, students tend to forget previous frustration and
disappointment. Since professionals are expected to function in such an environment, it seems
wise to incorporate this kind of experience during their academic education.
Collaborative learning can also present other difficulties, particularly for instructors who are
not familiar with it. Palmer et al. (2003) list the following: lecturers may be afraid of losing
control of their classes, they may feel lack of security in applying the methodology, and they
may find this methodology too time consuming. Occasionally students’ resistance to
teamwork can be another disadvantage of collaborative learning.
The projection of successful collaborative learning onto students’ careers has been widely
supported for decades given that society is organized in professional teams. Already in the
90s, companies placed increasing emphasis on teamwork within the workforce (Gokhale’s,
1995); therefore Ngeow (1998) specified that collaborative learning should prepare students
for the kind of teamwork that would be required of them in their future workplaces.
Furthermore, in order to succeed Stacey (1999), following Bednar et al. (1992), claimed that
tasks should be situated in a real-life context so that students think as an expert would do.
To sum up, by developing teamwork in an interdisciplinary learning context the objective of
enhancing employability is achieved, since this methodology matches what the industry
demands nowadays: interpersonal interaction, communication and creativity; critical thinking
and responsibility; collaboration and autonomy, intrinsic motivation, and commitment;
leadership coming from within the team; and interdependence of tasks and empowerment of
workers. And by developing interdisciplinary projects we are implementing the pedagogical
strategy that will enhance industry requirements and consequently, students’ employability.
Taking all the above into account, at Florida Universitaria we have focused our education
policy on ensuring that our students may have access to the labour market in a competitive
way. In order to do this, we have implemented a thorough change in our methodology and
adapted all the courses in our Bachelors (Tourism, Mechanical Engineering, Electronic
Engineering and Automation, Business Administration, Finance and Accounting, Early
Childhood Education, and Primary Education) towards a project-based methodology. The
objective is to provide our students with those skills and competences required by the labour
market, mainly an ability to communicate in English and also, the development of both an
entrepreneurial aptitude and attitude.
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3. Project description
Pedagogical innovation has been one of the major research fields at Florida Universitaria with
the aim of training students to succeed in their careers. Since 1993, special effort has been
devoted to the application of the problem-based methodology to teaching. After gaining
experience through the participation in numerous projects, some of them with other European
universities, since 2010 at Florida Universitaria a radical methodological change has taken
place, all the subjects in the curriculum have been organized around the implementation of an
interdisciplinary project (IP) per year. This involves the participation of all the students and
lecturers, being coordination among participants one of the main challenges.
Major organizational changes have also taken place since this project-based approach has
been implemented simultaneously in all the Bachelors offered at Florida Universitaria.
Throughout the first three years of their degrees, students participate in three different IPs,
one per year. In the fourth year, research is based on students’ work placement and is carried
out individually. Each annual project follows the problem-solving approach, whereby students
work in groups with the help of a tutor who coordinates everything from organization to
assessment. The so called “leaders” are fourth-year students who help the groups with their
experience of working in IPs.
Participating in the project is compulsory for all the students. Each subject contributes time
and training to the development of the IP. The interdisciplinary project is not a module itself
and has no credits allocated, therefore each module contributes 25% of their overall mark so
that the grade obtained in the project is part of the students’ academic assessment at the end of
each year. As a result, students who decide not to take part in the project lose that percentage
in each of the subjects participating. The IP assessment is based on a cumulative formula
which includes the marks given by the tutor, lecturers and peers.
At the beginning of the semester, groups are formed according to the results obtained in the
Belbin test students have done previously. Then, the groups are presented with the
problem/situation they have to work on. Afterwards, students prepare a planning report to
start research, work in their groups, attend short training courses, and have meetings with their
tutors and leaders. The expected outcome is an oral presentation and a final report with the
findings and suggestions after each semester. All the projects carried out in the different years
and degrees pursue the students’ gradual acquisition of some general and specific
competences that will increase their employability, namely collaborative work, leadership,
ICT use, oral and written communication, autonomy, innovation, entrepreneurship, creativity,
problem solving, cross-cultural awareness and internationalization. These competences are
gradually acquired throughout the three years. The examples we are presenting show clearly
the evolution: in the project developed by first-year students in Engineering, they must start
up a business in a simulated way through a semester. This task aims to develop
entrepreneurial skills and besides, to create students’ awareness of international issues (they
must present their company in the Chamber of Commerce of an assigned European country,
again in a simulated way). In the case of engineering studies, this is particularly important due
to the lack of jobs in the present Spanish labour market. Regarding the Tourism project,
carried out by third-year students, they must already deal with clients. They must organize an
event throughout the whole academic year, and it is important to stress the fact that this is not
a simulated activity; the visit is actually taking place. In the case of Tourism studies, we aim
to provide students with an international dimension in order to foster local development in the
Autonomous Community of Valencia. Tourism is the economic pillar for our regional
government and hence, by implementing this methodology, we are reinforcing our students’
employability in our region.
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3.1 Engineering
The first-year project is called Cylindrical Robots for Industrial Applications and it is
developed in the Bachelors of Mechanical Engineering and Electronic Engineering and
Automation. The objective is to acquire the specialist knowledge in the field of Robotics
aiming to apply it to the design of an industrial robot further on. One of the principles of our
project has been to involve all the subjects so that students can establish the relationship
between specialized contents (theory) and practical analysis. Therefore, 10 subjects contribute
to it, i.e. Physics, Mathematics, CAD, Computing, Electronics, Chemistry, Technical English,
Applied Computing, Materials, and Introduction to Business Organization.
Students work in teams composed of 5 or 7 students who must solve a problem based on a
real situation in every one of the subjects involved. Due to the students’ lack of technical
aspects, all the teachers adopt the role of facilitators in order to ensure that students are
provided with the required basic knowledge. Otherwise, they would not be able to develop
and implement the various assignments and it would unquestionably become a source of
demotivation. Likewise, first-year undergraduates are not used to working on teams and for
this reason a number of seminars are given so that students realize what teamwork actually
means.
In terms of internationalization and entrepreneurship, it is a primary goal to make students
aware of the need to start thinking globally even at the beginning of their under-graduate
studies. The best option to carry out such an endeavour is through the subject Technical
English, where the students’ assignment towards the project consists of starting up a small
company that has to be presented subsequently to an international audience. Therefore, the
teacher's objectives are: 1. to introduce them to the world of robotics in English; 2. to make
them think business-wise; 3. to develop the ability to do market research (at a small scale); 4.
to understand the basics of marketing; and 5. to enhance their communication skills. In order
to achieve these goals, the assignment is scheduled as follows:
1. Students start by becoming familiar with the vocabulary related to robotics through
web search aiming to introduce them into the use of English for a specific purpose.
Then, they must gather all those words and expressions that will be needed later on
when they prepare, and make, their presentations.
2. Once the teacher assigns specific, different types of industrial robots to the various
teams, students have to research the industrial applications of their robots and the
sectors in which they are mostly used. Once again, the Internet is the required tool
for searching through different companies, which at the same time serves students to
become familiar with company structure.
3. Students start thinking of how they would start up their own company, i.e. name,
logo, structure, headquarters, etc. And very important, they are required to think of
an internationalization plan for that company, i.e. where they would like to export
their product and why.
4. Students must research on economic information with regard to specific countries
assigned by the teacher to every team. The chosen countries are distanced from those
that students are generally familiar with and so, the research is carried out about
countries such as Hungary, or Bulgaria, or Croatia, among others. Students have to
find information on Gross Domestic Product rates, natural resources, and main
industries. The objective here is twofold: on the one hand, to make students search
on official websites; and on the other, to break stereotypes that people tend to have
about other countries and their cultures.
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5. Every team is assigned one of the above countries and so, they must create the
required promotional material for the subsequent presentation, i.e. a PowerPoint
presentation and a flyer to be handed out to the audience. This task highlights the
importance of bearing in mind the culture of the country where the presentation
should take place, as the communicative approach can never be the same.
6. On the day of the presentation, students are required to dress at least, less casually as
they normally do and also, to use both a formal register and body language. At the
end of their presentation, people are invited to ask questions or make commentaries,
as it would happen in the real situation.
3.2 Tourism
The third-year project is developed in the Bachelor of Tourism. The objective is to give
students the opportunity to experience how a real company works, from an entrepreneurial
perspective, before they join the labour market once they finish their studies. The project
assignment is based on the organization of a 4-day trip to Valencia for a group of 90
Norwegians who work at a secondary school. This school has already collaborated with
Florida Universitaria in different projects.
Due to the fact that students have to organize an event and in the third-year syllabus there are
no subjects that directly deal with events management, students have learned the essentials
through two specific courses, being one of them taught by lecturers from partner European
universities during an international week. Apart from this additional training, all the lecturers
who teach third-year subjects participate in the project according to their expertise and as a
result, students benefit from their guidance. Additionally, a tutor coordinates all the parties
involved and a lecturer with events organization experience has been hired to lead students
throughout the process.
Ten students divided into two teams are participating in the organization of the visit. This
project represents a major challenge for students and for Florida Universitaria, since clients
are actually coming to Valencia and paying for the services requested; therefore, success must
be guaranteed despite several difficulties such as students’ lack of experience, the large group
of people coming and their heterogeneity.
The scenario students are presented with is as follows: all the staff of a secondary school –
management, teachers, secretaries, maintenance staff, etc. – have chosen Valencia to celebrate
their institution’s 100th anniversary. Their aim is twofold: on the one hand, to enjoy their stay
in our town from a tourist point of view; and on the other, to work on their own team cohesion
outside the workplace. From the leisure perspective, the clients require different sightseeing
options: free tours for those who have already been to Valencia and guided tours for the rest.
They also want to taste the local gastronomy and participate in activities to know Valencian
traditions. From the work perspective, our visitors need time, space and equipment for
meetings, training sessions and other activities such as a gala dinner.
The Norwegian clients will deal directly with the purchase of flight tickets and bill settlement
at the hotel, but all the remaining aspects of the visit will be arranged by our students. They
will perform the same tasks as real event-organization companies do covering areas such as
accountancy, marketing, negotiations with suppliers or personnel. Most of the tasks students
have to carry out focus on budgeting, negotiating with restaurants and coach companies,
creating tourist itineraries, organizing entertainment, designing leaflets to present useful
information, producing audio-guides, booking meeting-rooms and equipment at the
university, getting staff to look after participants during the visit, among others. Students have
been provided with an office and the basic equipment to work at the university premises.
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This project started in September 2013, but the actual visit will take place in September 2014.
The project development is still in process following this schedule:
1. In September 2013, four representatives of the Norwegian group visited our
university and held their first meeting with our students to give them basic guidelines
and present their requirements. However, they left free ground for students to
propose alternatives.
2. Students started to work on the draft of a first proposal for visits and activities which
was discussed in December through a videoconference.
3. With the comments and suggestions made by the Norwegian visitors, students drew
up a new proposal, which was discussed by e-mail.
4. After Christmas, once the new schedule and itineraries were accepted, students
started contacts with transport companies and restaurants to find the best deal taking
into account the budget agreed. Students had to translate all the information into
English and send it to the clients for approval.
5. At present, students are working on the design of workshops about Valencian
traditions and the production of an audio-guide per itinerary designed. The audio
guides will allow those who prefer to go sightseeing independently to enjoy the city
at their own pace. This part of the project involves technical knowhow on top of
research, creativity and a good command of English.
6. There are still many issues outstanding, i.e. booking meeting rooms, equipment,
coordinating schedules, and so on, but by June everything must be ready for the
clients’ final approval.
7. Throughout these months students have been sharing information with the
Norwegian group through a blog created for the project.
8. Some students may have to deal with unexpected issues during the summer holidays
so that everything is ready when the visitors arrive in September.
In this project students apply all the skills they have been trained in during the previous years,
but the international setting in which it takes place forces us to make special mention of
competences related to cross-cultural awareness, communication in a foreign language and
the use of ICTs for sharing information.
The outcome of the project will be practical, however the academic side is not set aside and
students have to write a report, and deliver oral presentations for teachers to be able to give a
final grade. The grade obtained by students in this project will account for the 25% of all the
3rd-year subjects.
4. Results
The implementation of this project has become a true challenge both for teachers and students. On
the one hand, the teachers had to adapt their subjects and teaching methodology in order to
establish the basics that would allow students to carry out the required analysis and also, to
establish innovative and attractive assignments that would appeal to students. On the other hand,
students had to work with peer mates other than their friends and this has not been an easy task.
Therefore, on many occasions the fact that there has been friction among team members became a
barrier to the correct development of the activity. However, after one year working together they
were able to find the way to collaborate and complete their assignments successfully. This is a
notable achievement, since this is one example of problematic situation they would get confronted
with once they become industrial professionals; by practising now, and throughout the remaining
years of the degree, students get acquainted with – and skilled in – the necessary competences in
the industrial world.
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Results of the implementation of the project methodology are approached here in terms of
achievement related to students’ employability, in this sense three main areas stand out:
professional competences and skills, internationalization, and academic changes.
As regards professional competences and skills, by participating in the project, students have had
an opportunity to know the way companies work from a practical perspective; they have
discovered the advantages and drawbacks of teamwork in professional settings; and experienced
what leadership involves. Participants have also improved some organizational and functional
skills such as timing, meeting deadlines, basic computer research tools, etc.
With reference to internationalization, students’ communication skills in English have improved
considerably. Additionally, the change students have experience as regards their attitude towards
other nationalities and stereotypes, is remarkable and new open-minded attitudes have been
noticed in class.
With regard to the academic perspective of the results, it should be highlighted that students have
gained awareness of the strong interrelation existing among subjects, and many have found the
practical application of some of them which in most cases has ended in an increase of motivation
and a proactive attitude in class. Self-study and independent learning have also been fostered
through the project methodology.
5. Conclusion
Certainly, there has been a progressive acquisition of skills and competences, which started
already in the first year with simulated activities, and is ending up in the third year with a
practical application, whereby students are already behaving as professionals who are dealing
with actual clients.
Since we started working with the project-based methodology in 2010, the first group of
students to take part from the above-mentioned Bachelors are still in their fourth year.
Consequently, they have not tried to have access to the labour market yet and so, we do not
have any conclusive results. However, our aim is to keep track with these students so that we
can follow their professional careers in order to analyse whether they have succeeded thanks
to this special training.
Every year we have had results from surveys in which all the stakeholders contributed with
their views on the projects and which gave us the chance to overcome the problems arising at
every stage. We have observed that in general, both students and teachers’ level of
satisfaction was pretty high, variations depending on the year and the degree. However, we
still do not have an overall view of the project as a whole and this is our next objective, i.e. to
improve procedures and results.
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Teaching Basic Programming Skills to Undergraduate Students
Divna Krpan
Faculty of Science, Split, Croatia
divna.krpan@pmfst.hr
Marko Rosić
marko.rosic@pmfst.hr
Saša Mladenović
sasa.mladenovic@pmfst.hr
Abstract. Learning programming is difficult and it presents great challenge for educators. It is a
complex intellectual activity which is learned by a lot of practice. The goal is to increase success rate
of introductory programming courses. First year students have problems with understanding basic
abstract programming concepts resulting in low success rates of introductory programming courses.
Most of undergraduate students at Faculty of Science are novice programmers interested in different
major subjects having to cope with limited time available for learning. Students lose their confidence
and motivation when they encounter difficulties such as programming environment, language syntax
knowledge, problem understanding and debugging. Large groups of students prevent teachers from
giving appropriate individualized feedback. In order to address problems properly, students’
background had to be investigated to establish influence of prior education to introductory
programming courses realisation. Students’ background taken into account begins with primary and
high school computer science courses which are supposed to prepare them for university. Instead of
expected, we get many students with no programming knowledge and skills. It is also common
knowledge that adults have more difficulties with learning programming than children. In order to
make the difference, we mediated at the university level by introducing different programming
languages and technologies while monitoring students’ results and satisfaction rate. Our faculty is also
educating computer science teachers which make our task more demanding. Both learning and
teaching programming are difficult tasks. Teachers with a strong understanding of the subject matter
they teach are more likely to produce successful students.
Keywords: undergraduate novice programmer, higher education, introductory programming course
1. Introduction
Students enrolled in introductory programming courses often experience difficulties
grasping basic programming concepts. Many of the first year students in our faculty come
from high schools without any previous programming knowledge or experience. In first
semester at the university students learn basic concepts and algorithms using Python
programming language, and during second semester they are introduced to C#. The rather
different and more complex C# syntax, and also shift to the object oriented paradigm makes
learning programming for those students even more difficult. In general, learning
programming is considered difficult process with high dropout rates (Ala-Mutka, 2012)
(Guzdial, 2003).
Problems with introductory programming courses are present in universities all over the
world, especially when students learn more complex languages like Java or C++ which are
very popular in the industry (Zelle, 2003). Introductory programming courses are often hidden
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under the title Computer science course (CS). Language popularity often influences the choice
of programming languages used at universities. In our case, Python was the language of
choice because of its simple and elegant style which is considered appropriate for the first
introductory programming course, but it also popular in industry (Fangohr, 2004).
There is a common problem across different countries and institutions, as well as our
own faculty: students’ poor performance on programming tasks after completing first
programming course. Ten authors from different institutions and countries tested their
students and did not expect such poor performance but it happened (Lister & Leaney, 2003).
According to the same authors, there was a problem with setting their goals: (i) all students
should be able to program, (ii) weaker students cannot program, (iii) we pass weaker students
anyway. Failing all weaker students is usually not an acceptable goal (high failure rate), so
teachers seem to focus more on them and the consequence is that stronger students fail to
reach full potential.
The first section of this paper consists of reflections on related work concerning novice
programmers’ difficulties while learning programming. One of the problems is selection of
appropriate learning environment or programming language, so we examine some arguments
why visual programming language environment might be the right choice for our students.
In second section, we describe research conducted with novice programmers. Over
several years, we observed students and attempted different interventions in order to increase
success rate in introductory programming courses. Knowledge that students acquire during
introductory course is an important foundation for next programming courses and direct
influence to their overall success, if their major is in computer science. Students with
computer science major hold our main interest here since they were the experimental group in
the research.
2. Related work
Undergraduate students as novice programmers need to learn concepts and techniques
not a specific programming language. However, one language should be chosen in order to
apply concepts they learn, or simply: they need to experience something that works. Some
languages are better suited than others in different aspects, and for example, some authors
recommend language with simple syntax, quick feedback and support for structured
programming (referred to visually distinguishing block statements) (Grandell, et al., 2006).
Learning basic concepts is the foundation for building more advanced skills (Ala-Mutka,
2012). Many university undergraduate students have problems with learning programming
because of abstract nature of the subject (Lahtinen, et al., 2005). Groups are often large and
heterogeneous. That seems to be the case with our students as well.
Novice programmers lack the knowledge and skills of expert programmers. Their
common characteristics is programming line-by-line, superficial knowledge, not being able to
construct or envision the whole program structure, while they also spend less time on
planning, testing and debugging (Robins, et al., 2003). Novices rarely make much progress
during introductory programming courses (Kölling & Rosenberg, 1996) (Guzdial, 2003).
Sometimes students get convinced they have understood programming concepts, but their
deficiencies are noticeable to the teachers. Students obviously fail to recognize their own
problems. Some novices struggle while learning, while others learn without much effort
(Garner, et al., 2005). Their prior abilities such as intelligence or mathematical abilities seem
to be connected with the programming success (Ala-Mutka, 2012) which is also an
observation that might be applied to our students. Often student with mathematics as their
major, tend to show better success in programming courses.
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Differences between natural language and programming language cause problems, since
lack of syntax knowledge can prevent students in creating solution, although they have
formulated good idea for the solution, as we observed with some students. According to
(Lahtinen, et al., 2005), largest problem for novice programmers is not understanding of basic
concepts, but applying them, especially if they overestimate their own knowledge.
Learning programming includes learning language features (e.g. syntax and
instructions), program design (creating solution), and program comprehension (Ala-Mutka,
2012). Robins in (Robins, et al., 2003), also emphasises that novices’ main source of
problems is basic program planning, not syntax or even concept understanding. We have
similar experiences with our students when they demonstrate understanding of programming
concepts, but have difficulties putting the pieces together into valid program. Sometimes
students plan a solution of the problem, but have difficulties translating that solution into
specific programming language.
Study conducted by (Garner, et al., 2005) was based on introductory programming
course teaching Java, and their course was considered difficult but also challenging with pass
rate of 70%. The focus of the research was to identify the problems by classifying problems
according to help calls (when student asks demonstrator for help). Their detailed results
confirmed observations from the literature, that novice students do not advance much during
introductory courses as we already stated, including problems with the basic program design.
There are different approaches for introductory programming courses such as removing
syntax problems, involving computing as interaction, problem-solving approach, and very
common topic whether object-oriented approach should go first or not (Lahtinen, et al., 2005).
We attempted to make a difference by introducing different programming language and
environment.
2.1 Language choice for novice programmers
Pascal and Logo were considered as adequate teaching programming languages, but
Pascal did not develop as fast as other languages, and Logo is considered as language suitable
for children. We are dealing with undergraduate students mostly with no prior knowledge and
it is probably not appropriate do deal with them as with children, and we do not have enough
time to go slow. Very often, language choice does not depend on pedagogical choices but
instead on industry (Ala-Mutka, 2012). Logo might be good because results of changes
students make in their programs are visible through visual representation, but most
universities decide against it. Students in our country are also supposed to learn it in the prior
stages of their education (elementary and high school). There is a whole family of Logo-like
languages that produced large variety of novice environments oriented on the turtle graphics
and geometry (Guzdial, 2003).
Table 1 TIOBE index long term history (retrieved on March 2014)
Programming language 2014 2009 2004 1999 1994 1989
C 1 2 2 1 1 1
Java 2 1 1 12 - -
Objective-C 3 38 48 - - -
C++ 4 3 3 2 2 3
C# 5 8 8 29 - -
Python 8 6 11 31 22 -
One of the most cited programming language relevance indexes is the TIOBE
Programming Community Index, which takes into account the number of times a certain
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language was sought after on a number of the most popular search engines, courses taught,
job ads posted, third party vendor sales made and the number of skilled engineers world-wide.
Table 1 presents long term rankings for top five popular languages, and including Python
which is currently on 8th position (TIOBE, 2014).
Students should spend as much time coding as possible. That is a reason why the
language syntax should be simple and structured (Grandell, et al., 2006). There are some
studies concerned about object-oriented approach or procedural approach in introductory
programming. Although object-oriented might seem as natural view for real world
observations, some studies disagree (Robins, et al., 2003) (Perkins, et al., 1986). We
introduced Python in the first semester, but with procedural approach considering that
introduction of object-oriented specific concepts might make more complicated or
overwhelming experience for our students although some researchers might disagree (Ben-
Ari, et al., 2002) we considered appropriateness based on our students’ characteristics and
background knowledge.
Different articles on teaching introductory programming describe different approaches
and arguments why certain approach is better than the other. Some of them emphasize use of
pedagogy as well as computing (Bennedsen, 2008), but it is rather difficult to use
observations in real situations since there is often more than one learning theory involved.
Analysis of textbooks (Kölling (2003) in (Bennedsen, 2008)) showed that most books are
designed to follow language constructs and not techniques.
2.2 Visual programming languages
Visualizations have been used for long time in computer science education as important
approach for understanding abstract constructs (Ala-Mutka, 2012). Visualization might help
student learn some concepts better. Mostly, they are concerned about algorithm animation and
not basic program structure and execution.
In this paper we are not concerned with visualizations as described above. We decided
to investigate approach similar to Logo programming language, with immediate visual results
of program execution, but also with the visual representation of programming instructions:
visual programming language such as Scratch or its dialects. Programming instructions are in
the form of puzzles, removing the problems of syntax. Novices find learning syntax
sometimes confusing and overwhelming (Kelleher & Pausch, 2003) which might discourage
them. General-purpose languages include constructs which are sometimes difficult and
although similar to natural English language, they might have different meaning. It is
important to note that although Python might be considered close to natural English, our
students’ natural language is not English.
Visual programming languages history goes back to 1960s (Boshernitsan & Downes,
2004). Since visual programming languages field matured, some form of classification
emerged, and we will mention only two most interesting categories: (i) purely visual
programming languages, (ii) hybrid programming languages. Other categories are not
mutually exclusive. In pure visual programming languages, the programmer works with icons
or other graphical representations in order to create a program which is also executed in the
same visual environment. There is no translation in any form of textual language. Other
important category is approach of combining visual and textual elements. It is noted that after
some time programmers overgrow visual interface and become more comfortable in writing
complex programs in textual form. However, there was a trend toward novice programming
environments that produce immediate feedback on students’ work (Guzdial, 2003).
Novice environments tend to remove or simplify syntax and introduce visible
immediate results (such as turtle graphics) or motivating contexts (such as making robots or
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games). By doing all that, it is possible to attract wider audience into programming and allow
students to focus on logic and structures (Kelleher & Pausch, 2003). Designers tend to make
such environments closer to general-purpose languages, in order to make transition easier.
Our visual language of choice is based on Scratch, a visual block-based programming
language developed on MIT (Massachusetts Institute of Technology) as project of the
Lifelong Kindergarten Group at the MIT Media Lab (http://scratch.mit.edu/). Scratch supports
creating games, animated stories and interactive presentations. It consists of stage and one or
more sprites. Each object (stage or sprite) might contain set of images, properties, variables
and scripts. Programming is performed by dragging command blocks in the script area,
connecting them like puzzles. Our first experience with Scratch 1.4 (latest version at the time)
was in 2010. It seemed that more advanced students overgrew it quickly finding the
limitations rather disturbing. They were not able to make programs as they desired because of
the limited set of blocks (instructions). Next year, we introduced Byob (Build Your Own
Blocks) a dialect of Scratch developed by University of California at Berkeley as an extended
reimplementation of Scratch (http://snap.berkeley.edu/) and later named Snap. Byob allowed
making of custom user blocks, so students were able to extend initial set of instructions.
Custom blocks are with the same purpose as functions in general programming languages. It
was disputable whether or not Scratch is object-oriented mostly since it uses objects (sprites),
but did not support their dynamic generation. Latest versions of Scratch and Byob support
cloning, so it is now possible. We must note that students create sprites, define properties and
behavior without being aware they are creating an object.
Scratch is intended for children, but it is interesting environment for university level
students as well (besides Berkeley and MIT it was used at the Harvard University course
CS50: Introduction to Programming and Scratch). In research conducted among the students
with ages from 8-18 years (Maloney, et al., 2008), researchers were surprised how easily
students discovered new instructions and concepts since their mentors did not have prior
programming experience. Research included students of different ages in after school hours as
extracurricular activity, so it is not directly connected with our setting. However, there was
very large number of Scratch projects analyzed by researchers with the purpose of
determining which concepts students used. We also observed similar occurrences with our
students. For example, even weaker students were able to make a working program during
each lab, and to use concepts such as loops very early.
3. Undergraduate novice programmers using visual programming environment

Motivation for the research emerged from years of experience in teaching
undergraduate students during introductory programming courses at the Faculty of Science,
University of Split (FOS). In next sections we will describe students’ prior education
(elementary and high school), analyze teaching experiences through years and current state of
the computer science related courses at the FOS. Since we encountered similar problems with
introductory programming courses as described in the related work: low success rate, lack of
knowledge after completing first programming course, struggling with syntax and
understanding of basic programming concepts, it was important to choose one variable and
act on it in the attempt to improve the results. The choice is to introduce different, more
novice-friendly programming environment.
3.1 Elementary and high school computer science education
It is important to acknowledge students’ previous education. Students who enroll first
semester at the FOS are 18+ years old and most of them almost without any programming
skills or knowledge. The first possibility to encounter programming presents itself at the
elementary school level.
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The Croatian National Educational Standard (CNES) introduced informatics as elective
course from 5th to 8th grade in elementary schools with the standard curriculum, although it
was present before. In the school year of 2005/2006, CNES elements were experimentally
introduced in 5% of elementary schools in the Republic of Croatia, and next school year
(2006/2007), all elementary schools had started implementing the CNES. Programming is part
of the curriculum (average of 13 school hours per school year). School hour in Croatian
educational system (elementary school, high school and university) equals 45 minutes.
In high school, students also enroll informatics as elective course and attend classes
twice a week for one school hour, but not in all high schools (MZOŠ, 2014). Some schools
teach informatics only during one school year (first or second year), and students learn mostly
office applications (word editors, spreadsheet tables etc.) with very little programming if any
at all. As the result, some students that attended informatics classes might have at least a
three-year gap before university. Schools with “mathematics” in their title teach four years of
informatics with more programming lessons and students from those schools are in fact more
successful in programming courses (the results will be addressed more thoroughly later in the
research description).
Since informatics is elective course in both elementary and high school, many students
do not enroll it. It is possible that students might never learn any programming concept until
18 years old as undergraduate students. Obviously, the problems in introductory programming
courses are direct result of the unresolved problems in elementary and high schools. Students
at the Faculty of Science with major in informatics will become teachers when they graduate.
It presents great challenge for faculty teachers: teach undergraduate students how to program
from scratch and to be good enough so they can teach others. Learning and teaching
programming are both difficult tasks.
However, some students attended elective informatics courses through high school
(with more or less programming lessons in the curriculum), and possibly some programming
competitions. Majority of such students chose engineering faculties instead of teacher
education.
In general, majority of students that enroll introductory programming courses at the
FOS have very few or no programming skills at all because of their previous education. Since
it was noticed that some students struggle with the programming language as well and also as
the attempt to follow interest on the other universities, we intervened through years by
changing introductory programming language.
3.2 Introductory programming courses
The Computer Science curriculum at the FOS is designed to address the needs of both
majors and non-majors. The Computer science department encourages students who focus on
other disciplines to take courses and explore how the fundamentals of Computer Science
associate with other fields in the humanities and in the sciences (trough possibility to choose
between elective courses too). The term informatics is often used in the Croatian educational
system instead of Computer science, and we will use it as well further in this article.
There are different student majors: mathematics (M), informatics (I), physics (F),
informatics and technical science (IT) and Engineering physics (eF), but also a combination
such as MI and FI. In recent years students have required to be involved in cross-disciplinary
projects, mixing informatics with the field of their major.
At the FOS we offer major in informatics (with the emphasis on teacher education)
since 2009 which consists of at least 20 computer science courses for undergraduates
(depends what students choose as elective courses): Introduction to Computing, Programming
I (P1), Internet Services, IT Project I (IP1), Programming II, Data structures and Algorithms,
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Problem Solving, Object Oriented Programming, Computer Networks, Practicum – Computer
Networks, IT Project – Database, Databases, Computer Architecture, Practicum-Computer
Architecture, Human Computer Interaction I, Introduction to Artificial Intelligence, Advanced
Computer Architecture, Operating Systems, Introduction to Software Engineering, Network
Application Programming.
There are also few elective courses: Compilers, Human Computer Interaction II,
Introduction to Natural Language Processing, Parallel Programming, Development
Environments for Object-oriented Programming, Informatics Management, Intelligent
Agents. Half of the obligatory courses are programming courses.
All courses are designed to give students a breadth of knowledge in the important areas
of computer science as well as experience in designing and completing the final software
project.
3.2.1 Introductory programming languages teaching experience
First introductory programming course Programming I (P1) consists of 15 weeks of
labs and lectures (total of 60 school hours). Lab groups very often have large number of
students (sometimes more than 20 per group). Students in large groups cannot get enough
individual attention which leads to dissatisfaction and possible failure. Lack of motivation
causes lack of the activities during labs and home work. Programmers start as novices and
work their way up to become the experts. The first introductory programming course with the
60 school hours is not enough to push most of the novices much forward. According to
Winslow from (Truong, 2007) and (Eckerdal, 2009), it takes ten years to turn novice into an
expert, so we do not expect wonders at the start. There is a great amount of knowledge
students need to gain by practicing. Novices quickly lose their confidence and motivation by
encountering problems or simply give up. The problem is that as novices, they will encounter
problems for sure.
There are actually two introductory programming courses at the FOS: Programming I
(P1) in the first semester and Programming II (P2) in the second semester both enrolled by
groups: M, MI, I, IT, FI and eF. Table 2 contains history of programming languages taught at
the FOS during introductory programming courses. Since programming language C was
popular at the time, we introduced it in 2008 in the second half of the semester. Delphi is
based on Pascal and was rather well accepted among students (console and graphical interface
applications), but there was no future for that after (no other courses or industry interest), so it
was discontinued in favor of C.
In 2009 we introduced new course: Advanced P2 lab for group I with major in the
computer science. Students learned Python, but although they found it interesting, we noted
that learning second syntax is not helping them. Next year, curriculum was reorganized and
new course was introduced instead of advanced P2 lab: IT Project 1 (IP1). There was also a
fact that IP1 and P1 were now both in the first semester and enrolled by novices. Because of
their lack of knowledge and skills, we chose Scratch as visual and syntax-free language.
In 2011 groups: eF and IT continued with QBasic in the P1, and other groups switched
to Python completely. It was important year since C# was introduced into P2 with basic
concepts of object-oriented programming. Since Python was in fact more similar to C# than
QBasic, later was completely discontinued. It was previously stated that Scratch had
shortcomings, but since Scratch blocks and interface were in Croatian it was kept for first
three weeks to ease the introduction to the new environment. After three weeks, students
started using Byob. We noted at the time that such introduction was not necessary.
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Table 2 Introductory programming courses timeline
Course 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13
P1 (all groups) QBasic QBasic QBasic QBasic QBasic QBasic/ Python
Python
P2 (all groups) Delphi Delphi Delphi, C C C C# C#
Advanced P2 lab (group - - - Python - - -
I)
IP1 (group I) - - - - Scratch Scratch Scratch,
Byob
Interventions into introductory programming courses included changing programming

languages and approaches. Introduction of different programming language also implies fine
grain interventions in the course content, so the whole process is not simple.
3.3 Research methodology
Approaches used for children are not applicable the same way to the undergraduate
students, since they are young adults who learn differently (Zemke & Zemke, 1996). The idea
of introducing visual programming environment for novice programmers is among other
things encouraged by the attempt to boost their motivation and to engage students who stop or
give up quickly. If we make programming experience fun and more accessible, it might be
possible to engage more of them in order to achieve more and to be more confident.
3.3.1 Data collection
We will describe the interventions mentioned earlier in more detail since they were part
of the three year research. During three years there were a total of 727 students enrolled in the
course P1 and 784 students enrolled in the course P2.
We focused on the students that enrolled courses for the first time since they have no
previous knowledge of the course content. After data refinement process, total of 510 students
remained. All students that enroll P1, also enroll P2. Introductory programming courses, as
already mentioned, were enrolled by groups: IT, I, M, MI, eF and FI. We focused our interest
on the groups IT and I.
Dijkstra described programming as “one of the most difficult branches of applied
mathematics” (Truong, 2007). Researchers in (Bennedsen & Caspersen, 2005) and
(Bennedsen, 2008) reviewed several studies and examined different variables as predictors of
success for programming. Some of the studies found student’s mathematical abilities to be a
predictor of success. There is also a belief that mathematical ability is strongly connected to
performance in introductory programming (Börstler, et al., 2008). Comparison of the results
for groups at the FOS confirms that students with major in mathematics have higher
percentage of success (based on pass/fail analysis presented in the Table 3).
Table 3 Percentage of the enrolled students that passed courses P1 and P2 by the group
FI IT eF M MI I
Year
P1 P2 P1 P2 P1 P2 P1 P2 P1 P2 P1 P2
2010/11 33,33 33,33 20,00 11,43 36,36 27,27 37,14 34,29 75,00 57,14 34,62 19,23
2011/12 25,00 0 27,78 16,67 15,79 5,26 42,22 31,11 54,05 21,62 41,18 29,41
2012/13 25,00 15,00 31,43 14,29 34,78 26,09 78,57 73,81 47,50 42,50 43,24 32,43
Total 25,93 14,81 26,42 14,15 28,30 18,87 53,28 46,72 57,14 39,05 40,21 27,84
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We must note that eF and FI in the first two years consisted of 3 and 4 students
respectively. Hence the 0 % of students that passed P2.
Groups M and MI have better success rate in P1 and P2, and groups eF and FI have
lower number of students. We observed and compared results from IT and I groups during
introductory programming courses since those two groups are similar by the interest and
major. Since we had an opportunity of additional course IP1 for group I, it was selected as an
experimental group and IT as a control group, selected retrospectively (Kumar, 2012). Further
data refinement reduced sample population to 452 students since 57 students had missing data
(high school grade average). Groups M and MI were not part of the research, but we simply
observed they were better than IT and I by all variables.
Finally, sample population used for the experimental group I and control group IT
consisted of the 202 students through 3 years (6 semesters) (Table 3).
Table 4 Introductory programming courses timeline
Sample population 2010/11 2011/12 2012/13 Total
IT 22 35 33 90
I 23 29 35 87
Total 45 64 68 177
Syntax-free visual programming language environment was introduced in the course

IP1 as experimental variable. Everything else concerning courses P1 and P2 was same for all
groups involved. Students faced completely different problems than in course P1, and we
considered that students should be more prepared for course P2 and introduction to the object-
oriented approach since Byob is object-oriented and event-driven environment. Students were
actually dealing with objects and events, parallel scripts, object interaction, and other concepts
while making fun games. Learning and teaching programming should be more interesting
while trying to make games (Leutenegger & Edgington, 2007). While conducting informal
interviews with the random students and observing their performance during first year with
Scratch, it was established that some of them found the environment quite limiting and
expressed frustration. Those students were perspective with highest final grades on all three
observed courses. Next year, Byob was introduced and we received no more such complaints,
since students were actually able to make their own blocks, but after designing larger project
the script area became crammed with blocks. Students expressed the need for text-based
interface.
3.3.2 Data analysis
We set the null-hypotheses for the groups IT and I:
H1: There is no statistically significant difference in the high school final grade average
between the control and experimental group.
H2: There is no statistically significant difference in the P1 final grade between the
control and experimental group.
H3: There is no statistically significant difference in the P2 final grade between the
control and experimental group.
First, we tested normal distribution on all variables by Shapiro-Wilk W test which was
adequate for small samples (Table 5). Test was conducted for all three years combined and
separately.
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Table 5 Results of the Shapiro-Wilk W test for HS Average
Groups W p Groups W p
IT1 (n=22) 0,917 0,067
IT (n=90) 0,97255 0,05356 IT2 (n=35) 0,954 0,156
IT3 (n=33) 0,965 0,355
I1 (n=23) 0,963 0,529
INF (n=87) 0,97873 0,16242 I2 (n=29) 0,950 0,188
I3 (n=35) 0,958 0,209
Since all the results for HS average variable were normally distributed (p>0.05), it was
appropriate to perform the T-test for groups IT and I. Experimental group achieved
statistically significant better results (p=0.021), hence we reject null-hypothesis H1 and
conclude there is statistically significant difference between IT and I in the HS average. Data
for the P1 and P2 grades were not normally distributed, and consequently not appropriate for
T-test, we performed nonparametric Mann-Whitney U test. Both, H2 and H3 were rejected
(p<0.05).
Further, we separated groups for each school year and tested H1, H2 and H3 for IT and
I in each year. HS average was normally distributed (Table 5). T-test result for first year
(p=0.434), second year (p=0.07) and third year (p=0.12) showed there was no statistically
significant difference between groups I and IT for each year.
Data for P1 and P2 grades was not normally distributed and we conducted Mann-
Whitney W test with the results:
- First year: there is statistically significant difference between IT1 and I1 on both P1
(p=0.045) and P2 (p=0.0002) grades, although small one for P1.
- Second year: there is no statistically significant difference between IT2 and I2 for P1
(p=0.292) and there is a difference for P2 (p=0.012).
- Third year: there is no statistically significant difference between IT3 and I3 for P1
(p=0.073) and there is a difference for P2 (p=0.002).
Variables HS average and P1 grades were considered as initial testing. Although P1 was
in the same semester, IP1 was not supposed to affect P1 since P1 is completely based on
structured programming. In the next section, we will interpret the results in more detail and
conclude on the importance of hypotheses testing.
3.3.3 Discussion and results
Research investigated the influence of the introduction of visual programming
environment in course IP1 on the final grade of course P2. During previous analysis it was
established that experimental group I performed better in the course P2 than control group IT
when observed each year separately. Differences were slight, and also lost if all years were
grouped together. Interviews with the students during first year led us to switch from Scratch
1.4 to Byob where students were able to develop their own blocks. Further it was established
that better students were creating more complex games and overgrew the visual environment
with higher ambitions and interest.
Weaker students were not left behind and they gained more confidence and considered
the course as easy and fun. Although we did establish there was some influence of the visual
programming environment on the novice programmers, we must note it was weak and still
students with major in mathematics performed better than others. The course P1 and console
part of P2 relay on the simple algorithms and often mathematical assignments instead of
problem solving. Hence students that are good in mathematics tend to perform better. There
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was no opportunity to test how groups M and MI would act with visual programming
environment that demands different kind of approach. Such environment is inappropriate for
some mathematical assignments or typical P1 and P2 algorithms since scripts get more
complicated than in other textual programming languages (e.g. sort an array of n numbers).
The content and the approach in IP1 had to be different than P1.
4. Conclusion and further recommendations

Research on the related work demonstrates that problem with the teaching basic
programming skills to undergraduate students is universal. Approach with the introduction of
the visual programming environment in order to help novices is often observed while dealing
with children as novice programmers, but the use Scratch or its dialects in university courses
is not uncommon. While experimenting with different versions of visual programming
languages during three semesters, we conclude there is a positive influence on the object-
oriented introductory programming course P2.
Visual programming environment for novice undergraduate students must be
expandable since students quickly outgrow initial set of instructions (blocks), and the best of
them seem unable to further express themselves. In the next stage, better students tend to
make more complex scripts that get crammed in the script area and find it difficult to edit.
They should be able to advance further and simply continue their work in some “serious”
object-oriented programming language such as C# which is used in the next course P2. There
is a missing link between Scratch and C#. Students that attend IP1 are mostly weaker in
programming courses than students with mathematics as their major. Such new and improved
visual environment closely connected to C# would provide them an important head start and
easier transfer to the overwhelming set of classes and methods in C#.
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Developing a CBI Curriculum: Challenges and Outcomes
Silvana Kosanović
skosanov@oss.unist.hr
Brinton Tench Coxe
Intensive English Language Institute, Midwestern State University, Wichita Falls, Texas, USA
btcoxe@gmail.com
Abstract. Basing instructions on content rather than language criteria is one of the curriculum
decisions that the teachers at the Foreign Languages Unit at the University Department of Professional
Studies, University of Split, Croatia have been developing for some time now. There are several
reasons for this decision. Firstly, being involved in the Erasmus programme of student and teacher
mobility within the Lifelong Learning Programme of the European Union there is a higher occurrence
of student and teacher exchanges and attendances of international or joint programs and semesters
abroad with English as the language of instruction. Secondly, with opening up of job opportunities for
our students throughout Europe we believe that using English language as a tool for further developing
specific education is helping not only in specialist academic areas of study, but also in demonstrating
communicative ability and skills in potential future jobs where English is the language of profession.
Keeping these points in mind, relevant teaching materials of English for Specific Purposes have been
used depending on the specialist areas of study. However, a recent proficiency analysis of specific
vocabulary acquisition (Business English) as well as a study of students’ attitudes towards the
language (Kosanović, Milun, 2013) showed that the ESP courses that focus on a broad range of typical
business contexts (such as work, money, banking, advertising, business) rather than content specific
situations confirm students’ restricted ability in the spectrum of specific language and skills required,
especially in those cases where students were already struggling with general low level of language
proficiency. Results obtained also indicate the need to reevaluate our ESP courses and redesign our
curriculum since they do not fully fulfill our academic needs. Therefore, a study of various types of
content-based instruction (CBI) as well as the CBI curriculum at the Intensive English Language
Institute at Midwestern State University, Texas, USA might be a possible course which will benefit
our students more directly. Discussing the methodology employed, giving sample lessons and
outcomes, discussing the student’s responses to this approach will provide an insight into challenges
and outcomes of this model of instruction.
Key words: ESP, CBI, curriculum design, specific language and subject-specific content
1. Introduction
Having developed out of the immersion programs in Canada in the 1960s different models of
integration of language and content started to thrive in the early 1980s and since then have
received wide popularity and have been applied at all levels of foreign and second language
education (Dueñas, 2004). Moreover, the past two decades in foreign and second language
instruction have been marked by an important shift in assumptions about the nature and
process of teaching, teaching goals and objectives as well as about students learning
experience, learning strategies and other societal and psycholinguistic features such as
motivation, anxiety, etc. The shift occurred not only within the field of applied linguistics
theory but also in classroom settings. Some of the most important changes included the focus
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towards the needs of individual learners which in turn resulted in moving away from teacher-
centered towards student-oriented classroom. The students became the center of instruction
and took responsibility for their own learning, while the instructors acted as supporters in
their acquisition of knowledge. The underlying premise for most foreign language teachers
pointed toward the need to help create effective users of language by employing different
teaching strategies, applying various methodological approaches to teaching, and finally by
designing a curriculum that would better reflect students' needs.
Encouraging students and creating motivational context for the study in which individual
students would consciously approach the study has established language instruction as a form
of teamwork where both teachers and students play an active role. The responsibility for the
learning process and success lies on the student who becomes more autonomous (Williams &
Burden, 2001), while the teachers, now intermediaries in their studies, plan the learning, set
the goals, monitor the performance and finally evaluate the results of the learning process
(Pavičić Takač, 2008: 53).
In short, a set of processes including an attractive syllabus based on an analysis of students’
needs, cooperation of teachers with students and, if possible, other speakers/teachers of L2, as
well as students’ conscious and meaningful learning of the subject matter are seen as the main
building blocks of language development that provide prolific environment for efficient
retrieval of language skills.
Besides the developments in psycholinguistics and applied linguistics, societal and cultural
context also need to be considered when developing relevant language courses. With greater
academic mobility further extended by Erasmus programs of exchange, a common European
credit transfer and accumulation system (ECTS) that ensures comparability in the standard
and quality of higher education qualifications among the Bologna signatories in the European
higher education area (EHEA), the context of studying English as a foreign language in
Croatia has changed. Furthermore, with Croatia’s accession to the EU, there is an immediate
need for the English language not only in the classroom but outside as well. How will the
students benefit from the EFL course during their academic studies is now extended with
what they will be able to do at the end of the study or when they continue their study in a
higher educational institution somewhere in the EU, with English as the language of
instruction. It is our belief that young people should be more effectively prepared for the
(multi)lingual and cultural requirements of Europe, in which mobility is expanding.
Contemporary approach in L2 instruction thus focuses on providing courses tailored to fit
specific students’ curricular and extracurricular needs, bringing forward particular teaching
approaches, finding appropriate textbook materials and finally integrating language learning
and cognitively demanding content.
We are also convinced that providing programs which combine content and language
knowledge enhances the learning process and helps better accommodate students’ different
needs. In this paper we will first briefly describe the models and benefits of content-based
instruction and will then focus on concrete needs analysis and learning goals as key points to
consider when designing a foreign language course. We will then follow by providing a
comparative analysis of teaching approaches and textbook materials at the University
Department of Professional Studies in Split, Croatia, to those employed at the Intensive
English Language Institute of Midwestern State University in Wichita Falls, Texas, USA, and
will conclude with some finishing remarks on the obtained results and future investigation in
the area of foreign language acquisition.
2. Content-Based Instruction (CBI)

Often entitled as “a new paradigm in language teaching” (Dueñas, 2004), CBI is the type of
language instruction that encompasses learning of language and subject-matter and as such
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can be applied to second and foreign language education, at all stages from elementary to
post-secondary levels. Depending on purposes and rationale of program designers content-
based instruction may include a variety of models, out of which four are most commonly
applied, and, as Dueñas suggests, probably yield most profit at university level. They are:
theme-based courses (TB), adjunct/linked courses (AL), sheltered subject matter instruction
(SSM) and second language medium courses (SLM)1. The theme-based course is organized
around major topics and a sequence of subtopics that provide new insight into the theme
simultaneously enabling users to explore language and expand their language skills. The
language aims are usually more important than the content objectives, while in the
adjunct/linked course both content and language are equally important. Adjunct courses are
therefore co-taught, unlike TB courses which are taught by language teachers who do not
need to be accountable for the mastery of the content itself. Unlike TB, the aims and
implementation of AL courses are more closely connected to ESL students and are usually
developed in coordination with language instructors and teachers in different disciplines.
Sheltered subject matter type of instruction is exclusively content-driven and is taught by a
content specialist who facilitates non-native speakers to further develop academic skills. The
last model: second language medium course is not always considered a type of CBI, because
there is no instructional emphasis on the language skills. The academic subject is taught
entirely in the second language and there are no adjustments to the needs of students in terms
of language proficiency. However, due to incidental learning, the language acquisition occurs
arbitrarily. (Dueñas, 2004).
All of the described models share several common benefits of CBI:
1. Considerable amounts of incidental and contextualized language learning occurs as a
result of thematically organized material;
2. Substantial application of student’s prior content knowledge leads to intrinsic
motivation;
3. Classroom activities are student-centered and target classroom flexibility.
3. Needs Analysis and Learning Goals
3.1 Goals of content-based instruction (CBI)

Goals of content-driven programs in general put high priority on studying the content while
the language is perceived as a vehicle for developing relevant specific content skills (Met,
1999). As Met summarizes there are numerous definitions of content that range between
academic subject matter to any intellectually engaging and demanding material. Also, the
range between content-driven courses spans across programs that focus heavily on content
such as immersion programs, to those that frequently use the content for language practice
(Met, 1999). While the pre-academic program at the Intensive English Language Institute
(IELI) of Midwestern State University centers on the theme-based (TB) type courses where
learning goals are set around content and secondarily around language learning, at the
Department of Professional Studies specific content is the base for language growth and
language aims often prevail over the content, especially in the first year of study. The
textbook used in the first year of undergraduate study (60 hours total) at the Department is
grounded on a task-based approach, where developing vocabulary occurs through a series of
reading, writing, listening and speaking tasks, by using a variety of strategies, stretching from
incidental strategies (inductive and deductive inference from reading and listening), to formal
strategies involving learning words out of context, repetition, pronunciation, learning
1
For a thorough investigation into models of CBI see Met, 1999 and Dueñas, 2004
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synonyms and sometimes antonyms, collocations, rote learning (translation) and extra
practice through either written tasks or oral activities which should help practice the
vocabulary provided throughout the units. In the second year of undergraduate study (another
60 hours total) the material is structured to fit ESP purposes, dependent upon the academic
area of study. Since participants of this study are the students of IT, the type of ESP is English
for IT. The material is organized in thematic modules dealing with computer science and
technical English and is based on development of the four skills; in particular the receptive
ones— reading and listening, supported by speaking and writing. The language and grammar
work is contextualized and focuses on those grammatical constructs that are typical of
technical English, such as passives, language structure, modals, comparatives, discourse
markers. The amount of incidentally learned language while learning content is considerable
and relevant. Also, special emphasis is put on specialist ICT vocabulary embedded in the
context. The theme-based course implemented at both institutions in its “weaker” and
“stronger” form is one of the most used models of content-based instruction (Dueñas, 2004).
A stronger representation of the TB model, bordering with Adjunct/Linked type (AL) of CBI
is implemented at IELI. There, students have the experience of topical learning at the
university level while improving and advancing their potential in English, a model which has
met with considerable success (Stoller, 2004). Grammar instruction is integrated and
reviewed organically into the context of the particular topic studied. The emphasis on skills
students need while studying at the university, such as note-taking, guessing vocabulary in
context, and presenting arguments both in writing and in speaking is increased. Authentic
texts—visual as well as verbal—are used in order to build students’ confidence in
encountering, processing, and reacting to new material in a variety of academic settings, such
as the classroom, an Internet chat room, or individual research. As a result, the curriculum at
IELI shifted to three courses, with integrated grammar in all three: Academic Reading and
Composition; Classroom Listening and Speaking; Contemporary Conversation / Language
Focus.
The underlying goal in IELI is to develop those listening, reading, speaking and writing skills
that will enable students to successfully matriculate to the university; whereas in the case of
the Department, the aim is to become proficient users of particular academic language skills
required by the students’ purpose and, finally, to improve communicative skills necessary to
potentially participate in exchange programs and/or jobs abroad. The rationale besides a
content-based instruction employed at both institutions in diverse forms is “the premise that
students can effectively obtain both language and subject matter knowledge by receiving
content input in the target language“ (Dueñas, 2004).
3.2 Needs Analysis
“Needs are often described in terms of linguistic deficiency, that is, as describing the
difference between what a learner can presently do in a language and what he or she should be
able to do” (Richards, 2003: 54). Perspectives on what needs are depend on and reflect the
values and judgments of different stakeholders (curriculum and/or program developers,
instructors, students, parents, academic institution, potential employers) involved in the needs
assessment. Needs analysis in brief is an ongoing process and a regular input for aims and
goals of the course outline. Its “goals, content and the teaching approach are shaped by the
information collected during the teaching of the course” (Richards, 2003: 54-57).
The first steps required to specify what students lack and need are to establish the present
areas of strength / weakness that will indicate the current level of communicative abilities and
knowledge as a result of prior formal teaching experience. These, together with the
institutional needs and curriculum planners’ judgments and decisions on what best to study,
will help set the target-level, indicate which aspects of the language need special attention,
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what content needs to be covered and what teaching approach would best be utilized to meet
the set goals (Nation, 2001: 382).
3.2.1 Present situation analysis (PSA)
The learning contexts in the two institutions examined in this paper are diverse and the
success of the employed models of CBI depends on many variables. It is therefore important
to identify the many diverse factors that play a significant role in the implementation of a
particular model of instruction. Situational analysis informs us of the present situation at the
two respective institutions. It complements the needs analysis and helps make decisions about
the goals of the language course (Richards, 2003: 90-93).
3.2.2 Profile of the Foreign Language Unit at the University Department of
Professional Studies
Prior to the university study in Croatia, all students possess background knowledge of general
English earned through an average of 10-12 years of study of English in elementary and high
schools. Also, as the enrolment criteria in university and professional study, all students are
required to pass at least a basic level of general English at the state graduation exam. It is
therefore safe to assume that upon entering tertiary education Croatian students have mastered
the minimum threshold level of 2,000-3,000 high-frequency words of general English and can
be directed towards an academic or specific study of the English language.
For the past ten years the practice at the University Department of Professional Studies
revolved around Business English curriculum for all first year students regardless of the type
of their academic course of studies. It was believed that this type of specialized language
program would be the most beneficial to our students because it reflected a world of business
and covered a wide variety of texts in general business contexts and business situations.
Preparing students for general business and business communication skills, we thought,
would increase their knowledge of business practice once they enter the labor market. Having
mastered a 60-hour business English course over a time span of two semesters in the first year
of undergraduate study, our program planners assumed that the second year undergraduate
students at the Department would need to master the registers, lexis, grammar and content of
specific academic discipline. This assumption has led the program planners to include ESP
courses which depend on the students’ course of study. The participants in this study were
students of Information Technology, so in their case, the ESP course is actually English for
computer users. We’ll refer to the mentioned programs hereafter as BE (Business English)
and EIT (English for Information Technology).
It is also important to stress that unlike ESL students in the United States and other English
speaking countries, students of foreign languages in Croatia generally do not receive great
amounts of language input outside institutionalized academic programs.
3.2.3 Materials
First year undergraduate students enrolled in BE use Intermediate Market Leader, a textbook
by David Cotton, David Falvey and Simon Kent, published by Pearson Longman in 2010. As
already explained the course is modeled around a task-based approach and centered on
acquiring essential business lexis and business communication skills. Second year students
utilize Infotech English for computer users by Santiago Remacha Esteras published by
Cambridge University Press in 2008. The textbook is theme-based, ICT vocabulary oriented,
and focuses on practicing those skills that are distinctive of Technical English textbooks.
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3.2.4 Profile of the Intensive English Language Institute
The Intensive English Language Institute’s primary task in its Pre-Academic Program is to
prepare speakers of languages other than English for study at the Midwestern State
University, in lieu of a TOEFL score. We usually anticipate that students applying to study at
the IELI have already completed some study of English (whether systematic or not), and that
the typical student will be prepared for university instruction after two or three semesters of
study at the IELI. For many years, the IELI offered eight levels of instruction, from beginner
to advanced, and followed a four-course curriculum: Reading, Listening and Speaking,
Grammar, and Composition. After the 2012 fall semester, the Intensive English Language
Institute at Midwestern State University underwent a radical restructuring of its Pre-Academic
Program and chose a content-based instructional (CBI) model. Instead of eight levels, we
changed our curriculum to meet the needs of students ranging from pre-intermediate (Level 1,
A2) to pre-advanced (Level 4, B2/C1). We had found that students consistently obtained
lower results on their diagnostic entry tests, and that placing them in a level slightly above
their own “comfort zone” in English, challenged them and rewarded them for challenging
themselves; after four semesters (eight terms) of the new curriculum, only one student has
been asked to leave for poor marks, while over fifteen have matriculated to the university,
many after only two terms at the IELI—a testament to the strength of the CBI curriculum and
the students’ endeavors to succeed.
3.2.5 Materials
We chose the Academic Encounters series from Cambridge University Press as the core
textbooks for our Academic Reading and Composition and Classroom Listening and
Speaking courses for two reasons: first, because the skill levels of the series closely
corresponded to the levels into which our students tested; and second, because the series
presents authentic readings, listening and lectures, while focusing on individualized aspects of
a particular generalized subject, such as Psychology (Human Behavior: Level 4) or American
Studies (American Studies: Level 2). In all four levels, the reading and composition and
listening and speaking textbooks reinforce the same conceptual material; the students thus
have the opportunity to express themselves in both written and spoken work, while improving
their listening and reading skills. After deciding to adopt the Academic Encounters series,
which encompasses 15 hours per week of the 20 hours required by the F-1/I-20 student visa,
we decided to adopt a more flexible afternoon course, based on new media, in order to
increase the students’ spoken fluency while at the same time immersing them in the English-
speaking culture. The freer form of this class remains at the instructor’s discretion, yet focuses
on areas where she can anticipate where the students can improve their linguistic and cultural
fluency. One class may focus on phrasal verbs and idiomatic expressions; another may
incorporate an episode from a popular TV show and slang. What is important about this class
is that, after 60 minutes, the students leave with new strategies for interacting with and
understanding the North American community in which they live and learn.
3.2.6 Previous needs analyses at the Department
Before favoring any of the proposed course designs and models of CBI it was deemed
necessary to compile the results of the already conducted needs analyses and surveys at the
Department. Small-scale needs analyses conducted on two occasions during and after the
delivery of the BE course at the Department in 2012, (Kosanović, Milun, 2012) and 2013
(Kosanović, Grgičević-Bakarić, in press) revealed learning shortcomings and teachers’
dissatisfaction about the existing business English syllabus for first year students of IT. Some
of the reasons that contributed include the already mentioned societal changes and altered
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assumptions about the teaching and learning experience. The other reasons may be found in
the outcomes of the two analyses.
The examined results support Business English syllabus in those EFL courses where students
were preparing for business or economic professions, but showed negative correlation in
those cases where there was a mismatch between specific business vocabulary and areas of
academic study other than economics and business. The findings indicated the restricted
language skills as well as students’ lack of motivation and attitudes towards learning where
students were preparing for an entirely different academic profession, such as Information
Technology and/or Mechanical Engineering. With the latter, students’ disposition and
readiness towards the specific, business language acquisition proved to be significantly
statistically lower (Kosanović, Grgičević-Bakarić, in press). The studies also showed the
students were not motivated in learning vocabulary/business content not relevant to their area
of academic study. In terms of outcomes, the existing BE course has positive results where
the students’ needs coincide with the aims of the course and where developing expertise in the
area is of common interest to all involved stakeholders. In cases where IT and ME students
specialize to become experts in their respective technical areas, the BE course does not
adequately address their needs. However, a previous study of student’s attitudes towards ESP
at the Department revealed that IT students find learning business negotiation skills among
the most useful to be acquired (Čizmić & Rogulj, 2009: 38), thus indicating that some core
business communication skills need to find their place in future plans and proposals for
changes of ESP for technical study programs. The aims of such a course should be to provide
materials related to the particular discipline and teach subject specific content that will be
useful for the respective students, but also include those communicative skills that are
considered important.
Conclusions drawn from the conducted needs analyses indicate the necessity to revise the BE
curriculum for IT students at the Department. However, before venturing into systematic
institutional language program changes we conducted further research that included the final
end-of-semester results after having completed a total of 60 hours per semester of BE and
another 60 hours total of EIT. We then decided to compare our results to those of the IELI
students after having finished an intermediate level, eight-week course of CBI. The aim of the
study was to determine which model of instruction and what approach to the language
functions would best meet the desired student’s competence level.
4. Research and Methodology
4.1 Respondent’s profile

Participants in this study were 42 adult students: 27 undergraduate students of Information
Technology at the Department of Professional Study, University of Split, Croatia and 15
foreign students enrolled in the pre-academic program at Intensive English Language Institute
at the Midwestern State University in Wichita Falls, Texas. All students were enrolled in
intermediate level courses and have already completed some form of learning instruction.
4.2 Instruments and Methods
To evaluate the short-term success effects of the three programs we collected data on the
students’ performance on the three language tasks by way of achievement tests based on a
range of criteria, including active participation, exams, essays, in-class activities,
presentations and quizzes. The examined language tasks included Academic Reading and
Composition (ARC), Classroom Listening and Speaking (CLAS) and Contemporary
Conversation / Language Focus (CC/LF). The 27 students at the Department were
continuously assessed in the three language tasks throughout the semester and got their final
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results twice. Their performance was first evaluated after completion of the BE course and the
second time after completion of EIT. The students at IELI were also continually assessed and
their end-of-the course results are based on the same criteria. The collected final results in the
three dependent variables (the language tasks: ARC, CLAS, CC/LF) across the three
programs (BE, EIT and CBI) were analyzed by way of SPSS program (version 11.0) for
statistical significance. The academic results were obtained using Analysis of Variance
(ANOVA) and Tukey HSD test.
4.3 Results
Table 1 Foreign students in the US (CBI)

Number of Mean Std. deviation Std. Error.
students
Academic Reading and 15 84,93 9,384 2,423
Composition
Classroom Listening 15 85,00 6,503 1,679
and Speaking
Contemporary 15 76,60 31,631 8,167
Conversation/
Language Focus
Foreign students in the US (CBI) achieved the highest grades in Classroom Listening and
Speaking (M= 85,00) but the statistical analysis revealed no significant difference between
the three tested and graded activities in this group.
Table 2 Croatian students’ scores (C1/BE)
students
Composition
and Speaking
Contemporary 27 69,41 10,009 1,926
Conversation/
Language Focus
After having successfully completed the Business English course the first group of Croatian
students (C1/BE) scored highest in Contemporary Conversation/ Language Focus (M=69,41),
but the statistical analysis revealed no significant difference between the three tested and
graded activities in this group. However, overall performance of students in the first year of
studies was the lowest among the three tested programs, but when compared to the other two
groups significant statistical difference was revealed only in Academic Reading and
Composition. This result is evident in Table 4.
Table 3 Croatian students’ scores (C2/EIT)
students
Composition
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and Speaking
Contemporary 27 68,81 18,282 3,518
Conversation/
Language Focus
Upon completion of the English for Information Technology course the second group of
Croatian students (C2/EIT) scored highest in Classroom Listening and Speaking (M=79,74),
similarly to the group of foreign students in the US(M= 85,00) and significantly different
from the first group of Croatian students (M=68,19). Table 3 also indicates that there is no
statistically important significance between the three tested and graded activities among the
students in this group.
Overall analysis of the descriptive results indicates that the foreign students in the US (CBI)
received better grades and report higher pass rates in the three tested activities. Their
outperforming however is not significant in comparison to the second group of Croatian
students (EIT), but shows statistically significant difference at <,001 level in Academic
Reading and Composition when compared to the first group of Croatian students (BE), as is
evident from the table below.
Table 4 Multiple Comparisons (Tukey HSD)
Dependent Nationality Mean Difference Std. Error Sig.

Variable (F-C1-C2) (F-C1-C2)
ARC US Foreigners - Croats 1 32,04 8,140 ,001
US Foreigners - Croats 2 8,49 8,140 ,553
Croats 1 - Croats 2 23,5 6,880 ,003
CLAS US Foreigners - Croats 1 16,81 7,374 ,066
Croats 1 - Croats 2 11,56 6,232 ,160
CC/LF US Foreigners - Croats 1 7,19 6,305 ,493
Croats 1 - Croats 2 ,59 5,329 ,993
the mean difference is significant at the .05 level
Furthermore, the results indicate that there is statistically significant difference at <,003 level
in Academic Reading and Composition among the first and the second group of Croatian
students. It is interesting to note that the other academic data revealed no significant
difference in the tested areas among the three groups of students. Based on the results foreign
students in the US, employing CBI, in general have a slightly superior academic performance
in the three tested language skills, closely followed by the group of Croatian EIT students.
The same students tested after completion of the BE course revealed the lowest performance
in the three skills — a result in accordance with the evidence provided by previously
conducted studies at the Department.
4.4 Interpretation and Discussion
We studied students’ short-term success and performance upon completion of the courses
centered on some form of the content-based instruction—a widely applied educational model
of integration of language and content. According to the distributions of the means, foreign
students in the US achieved better grades in Academic Reading and Composition (F= 84,93;
C1= 52,89; C2=76,44). They also scored better in Classroom Listening and Speaking (F=
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85,00; C1= 68,19; C2= 79,74) and in Contemporary Conversation / Language Focus (F=
76,60; C1= 69, 41; C2= 68,81). However, the analyzed data revealed statistically significant
difference only in Academic Reading and Composition in comparison to the first Croatian BE
group of students. Upon completion of another 60 hours of EIT, the same group of students
obtained significantly higher results in comparison to the results obtained after completion of
the BE course, and showed slightly lower results in the three activities in comparison to the
US students. The findings of this study suggest that the CBI model employed at the IELI at
MSU proves to be the most effective. The results also support previously confirmed limited
expertise of the students involved in the BE course.
When searching for factors that have contributed to the differences in performance there are
several points that need to be accentuated.
First, the language learning circumstances were quite diverse. The American CBI model on
average included a significantly higher number of hours in a course: 20 hours per week in an
intensive course duration of 8 weeks, an average of 160 hours total vs. 2 x 2 hours per week in
a course duration of 15 weeks per semester (60+60), an average of 120 hours total of Business
English and English for Information Technology. The difference of 40 hours total is
considerable, especially if we take into consideration the important contextual disparity
between students in the States being immersed in the English-speaking culture versus
Croatian students not having an important English language input outside the academic
classroom context. This crucial difference will in most cases entail any EFL students a longer
amount of language training to obtain the same or similar competence level as ESL students,
who are immersed in the language and under constant societal pressure to improve their
language skills. Better academic performance of US foreign students can be therefore credited
to their intensive experience at IELI within the language environment, but can also be
attributed to the content-based instruction and the instructor’s role in gaining competence in
particular skills. However, a long-term study attributing academic success to content-based
instruction should be conducted to further confirm the persisting benefits of CBI.
On the other hand, close results of the second group of Croatian students to those of their
American counterparts indicate that Croatian students possess solid language proficiency
skills (if not better than their counterparts) having scored almost identical results especially in
listening and speaking skills in less lecture time, less language exposure and no immersion.
The obtained results suggest that the approach to reading and writing assignments in the
American CBI course is beneficial and could be applied to the CBI instruction model at the
Department. Students read content-based material from the Academic Encounters series, in
addition to literary texts and online news, science, sport, or entertainment materials. Before
reading, students preview new vocabulary or concepts and discuss them as a group. They also
receive pre-reading questions for them to consider as they read. They read aloud or to
themselves, depending on the instructor’s aims for the activity. There are always lexical and
conceptual exercises that follow readings to reinforce the students’ understanding of the
material. Each reading has the potential to be used in another skill-based activity: students
may write short compositions on what they have read, or the reading may become part of a
prompt for an oral presentation. As a result of careful preparation and sustained interaction,
the learning outcomes from active reading have shown a great increase in students’ language
acquisition and confidence. When it comes to writing, students are assigned individual written
assignments aiming to better prepare them for writing at the university level. Students also
work through writing assignments that range from the thesis statement to the full essay. In
many cases, instructors assign drafts before the final writing assignment. By encouraging
students to take risks, the instructors can more accurately assess the areas where a student
needs to improve his/her work or where he/she has exceeded the skill level, but has shown
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exemplary potential. The writing assignments in the Academic Encounters series have proved
to be extremely useful, though instructors have often devised other writing prompts to ensure
that the students can express themselves coherently in writing, from the sentence level to the
complete essay. It is clear that the contributing factor for superior performance in these skills
lies in a well-designed program, good materials, and skilled instructors. Success in these areas
could serve as the lead that Croatian teachers might take when dealing with writing skills.
Third, the study corroborates previous findings related to the enhanced student motivation in
content-based programs. When academic students’ needs are successfully met with
instructional aims and demands, their success rate and performance are better (EIT) than in
those cases (BE) where the program is not linked to the students’ target study. The improved
results of the same students eliminate all potentially relevant factors such as student’s
background, expectations, beliefs, preferred learning styles etc. and confirm that choosing an
appropriate thematic content generates interest and greater motivation which in turn makes
the learning process successful, easier and meaningful. Also, dealing with contextualized,
discipline related content encourages students to draw on their own background knowledge as
well as knowledge from related disciplines. It also indicates that embedding language in
content knowledge that students need to develop for their successful study makes students
active “users” of language rather than “learners”.
5. Conclusion
The findings in this study support the employment of content-based EFL/ESL instruction
which promotes an integrated study of discipline specific learning and language skills. The
confirmed benefits of CBI lie in the effective, motivational and coherent content which at the
same time fosters incidental language proficiency. As such, the framework of CBI becomes a
desirable educational model at the Department as well as IELI, where the feedback on the
course has been positive due to the improved results in student placements within university.
Furthermore, adjusting and setting up diverse CBI models of language instruction in response
to students’ broader learning needs might be an adequate retort to the changing societal,
educational and cultural context and higher internationalization in Croatia.
References:
Cotton, D., Falvey, D.; Kent, S. (2010). Intermediate Market Leader, Business English Course Book.
Edinburgh: Pearson Education Ltd.
Dueñas, M. (2004). A description of prototype models for content –based language instruction in
higher education. BELLS: Barcelona English Language and Literature Studies, 12. Retrieved March
19, 2014 from http://www.publicacions.ub.es/revistes/bells12/PDF/art04.pdf
Espeseth, M. (2012). Academic Encounters. Human Behavior. Level 4: Listening and Speaking.
Cambridge: Cambridge University Press.
Kosanović, S., Bakarić-Grgičević, P. (2014) A Case Study of Formal Vocabulary Acquisition, (to be
published in the next issue of Journal Advances in Higher Education: Research, Education and
Innovation). Space European Network for Business Studies and Languages.
Kosanović, S., Milun, T. (2013). Integrating disciplines – English for Business and Economics,
Paraschivescu, D.M. (Ed.) Economy, Transdisciplinarity, Cognition (vol.16, issue 1/2013) (pp. 95-
100). Bacau. George Bacovia University Publishing House.
Mascull, B. (2010). Intermediate Market Leader, Business English Teacher’s Resource Book.
Edinburgh: Pearson Education Ltd.
Met, M. (1999). Content-based Instruction: Defining Terms, Making Decisions. NFLC Reports.
Washington, DC: The National Foreign Language Center. Retrieved March 1, 2014 from
http://www.carla.umn.edu/cobaltt/modules/principles/decisions.html
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Nation, P. (2001). Learning vocabulary in another language. Cambridge: Cambridge University Press.
Pavičić Takač, V. (2008). Vocabulary Learning Strategies and Foreign Language Acquisition.
Clevedon, Buffalo, Toronto: Multilingual Matters Ltd.
Richards, J. C. (2003). Curriculum Development in Language Teaching. Cambridge: Cambridge
University Press.
Rogulj, J., Čizmić, I. (2009). Analizom potreba do učinkovitog poučavanja komunikacijske
kompetencije. Pavičić Takač V., Bagarić, V., Brdar, M,. Omazić, M. (Ed.), Lingvistika javne
komunikacije: Komunikacija u nastavi i komunikacijska gramatika (pp. 33-43). Osijek. Hrvatsko
društvo za primijenjenu lingvistiku, Filozofski fakultet Sveučilišta Josipa Jurja strossmayera.
Sanabria, K., Carlos S. (2012). Academic Encounters. American Studies. Level 2: Listening and
Speaking. Cambridge: Cambridge University Press.
Santiago, R.E. (2008). Infotech English for computer users. (Teacher’s Book and Student’s Book).
Seal, B. (2012). Academic Encounters. Human Behavior. Level 4: Reading and Writing. Cambridge:
Cambridge University Press.
Stoller, F. L. (2004). Content-Based Instruction: Perspectives on Curriculum Planning. Annual Review
of Applied Linguistics, 24: 161-283. CUP.
Williams, J. (2012). Academic Encounters. American Studies. Level 2: Reading and Writing.
Williams, M. & Burden, R.I. (2001). Psychology for Language Teachers. Cambridge: Cambridge
University Press.
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Lexical Collocations as a Building Block in Teaching ESP
Gorana Duplančić Rogošić

University of Split, Faculty of Economics, Split, Croatia
gduplanc@efst.hr
Abstract. The awareness of the importance of lexical collocations for vocabulary learning has
increased over the last two decades. It is no longer enough to acquire the meaning of the word, but
also its collocational span. Researches have shown that collocations usually represent a problem for
non-native speakers because of the interference from their mother tongue. Therefore, emphasis needs
to be put on developing collocational competence.
The aim of this paper is to investigate the level of collocational competence of non-native users of
Business English. First-year students at the University of Split, Faculty of Economics were given a
gap fill exercise to assess their collocational competence. The purpose of the study is to clarify the
aspects of lexical collocations that require a special approach in teaching business language.
Keywords: collocations, collocational competence, business English, students
1. Introduction
In the field of foreign language teaching awareness of the importance of collocations as a part
of learning vocabulary has been growing. There are several obstacles in teaching collocations.
One of the obstacles is the number of collocations making the choice of which collocation to
include in the teaching process difficult. Another, no less important one, is the lack of clear
and unambiguous definition of a collocation.
1.1. The notion of collocations
The notion of collocation was first introduced in the 1950s by Firth who said that we “shall
know a word by the company it keeps“ and that “meaning by collocation is an abstraction at
the syntagmatic level . . . The collocation of a word or a 'piece' is not to be regarded as mere
juxtaposition, it is an order of mutual expectancy.” (Firth, 1957, p.196) Since then, a number
of authors have emphasized different aspects of collocations as being important. Ivir argues
that collocation refers to co+location, from the Latin com together and locare put, place, i.e.
place together, that is to concurrences or to combining words into syntagmatic sequence (Ivir,
1992-1993). Sinclair added that collocation is the more-frequent-than-average co-occurrence
of two lexical items within five words of text (Sinclair et al, 2004). Cowie argued that by
collocation is meant the co-occurrence of two or more lexical items as realizations of
structural elements within a given syntactic pattern (Cowie, 1978). Hausmann refers to
collocations as binary word-combinations, consisting of words with limited combinatorial
capacity, that are semi-finished products of language, affine combinations of striking
habitualness. Benson states that by collocation is meant a group of words that occurs
repeatedly, i.e. recurs in a language, (Bischof, 2004) and that it is a loosely fixed combination
taking up a position between idioms, on the one hand, and free combinations, on the other
(Benson et al, 1986).
Author's definition of a collocation would be that it is a combination of at least two words that
form a semantic unit, and that at the syntagmatic level appear more frequently than if it was a
mere coincidence. A part of the meaning of each word is derived from the meaning that it has
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in collocation with other words, which means that the meaning of a word, i.e. ‘a node’ in
collocations, is revealed by its neighbours i.e. ‘collocates’ in a given context. Collocation is a
regular feature of language that adds to the meaning of words.
1.2. Classifications of collocations
Collocations can be classified into several subtypes following varied criteria. Sinclair divides
collocations into significant and casual collocations depending on the frequency of
occurrence of the collocation and into upward and downward collocations, the former being
the ones in which collocates appear more frequently than the node, while the latter are the
ones in which collocates appear less frequently than the node. Cowie (1978) uses the semantic
criteria to talk about restricted and open collocations, the latter further divided into
established and potential. Kjellmer (1991) says that the basic types of collocations are right
and left predictive. Finally, Benson (Benson et al, 1986) categorizes collocations in English
into two classes using the semantic and functional criteria and talks about grammatical
collocations and lexical collocations. Grammatical collocations, often referred to as
colligations, consist of a combination of a lexical word and a grammatical word, the latter
being the dominant part that defines words that can collocate with the head word, i.e. the
grammatical word. Benson et al. (1986) list a total of twenty-six grammatical collocations,
eight of which are basic, and seven lexical ones. Lexical collocations are classified by
structural types into the following lexical collocations:
Lexical Collocations as adapted from Benson et al. (2009, pp. xxxi-xxxiv) are as follows:
L1= a verb (usually transitive; denoting creation and/or activation) + a
noun/pronoun/prepositional phrase
L2 = a verb (meaning eradication and/or nullification) + a noun
L3 = an adjective + a noun
L4 = a noun and verb (the verb names an action characteristic of the person or thing
designated by the noun)
L5 = indicate the unit that is associated with a (often noun1 of noun2)
L6 = an adverb and an adjective
L7 = a verb and an adverb
To simplify, lexical collocations consist of nouns, verbs, adjectives and adverbs. They usually
do not contain clauses, infinitives or prepositions. In other words, the most important lexical
collocations are adjective+noun, noun+verb, verb+noun, adverb+adjective and verb + adverb.
Research has shown that mistakes in collocations are among the most frequent mistakes made
by non-native speakers. James quoted McCretton and Rider and gave their hierarchical order
of mistakes (1998, p.229)
MOST SEVERE: LEAST SEVERE:

Lexis > spelling > negation > word order > prepositions > verb forms > concord
Figure 1 Hierarchy of mistakes according to McCretton and Rider. Adapted from James (1998, p. 229)
According to McCretton and Rider, lexical mistakes are the most serious ones. A speaker can
be understood if he uses the wrong tense. However, a wrong word may cause
misunderstanding. As collocations are a part of lexis, it is important to teach collocations.
This paper presents the results of a small-scale research, so all types of collocation could not
be a part of it. This paper therefore analyses only lexical collocations that consist of a noun
which is the node and verbs as collocates.
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3. Data
In order to analyse collocational knowledge of students, a corpus was first built. The corpus
was based on the glossary of the Market Leader, Pre-Intermediate, 3rd edition, Course book.
This is the book which is language-wise appropriate for level B1-B2 of the European
Framework for Languages and the book used by students in class.
First, a list of 133 nouns was made covering all nouns that are listed in the glossary. The list
was then reduced to 59 nouns taught in Business English 1. Finally, the representation of
selected nouns was analysed in two bilingual and two monolingual dictionaries. The two
bilingual dictionaries English-Croatian Dictionary of Business and Economics and English-
Croatian dictionary were used to research whether bilingual dictionaries offer help in
translating collocations from business English. Out of the total 59 nouns, only 7 nouns or 12
% had an example of a verb+noun collocation in the English-Croatian dictionary, providing
both the English collocation and Croatian translation. None of the 59 nouns had a noun+verb
collocation in the English-Croatian Dictionary of Business and Economics and, as follows,
there were no translation equivalents. To conclude, collocations are not included in the
bilingual Business English dictionary, and only sporadically in the decoding bilingual
English-Croatian dictionary, although, as has been previously stressed, most mistakes non-
native speakers make are vocabulary-related.
The selected monolingual dictionaries were Oxford Business English Dictionary for learners
of English (referred to as OBED) and Longman Dictionary of Contemporary English for
Advanced Learners (LDOCE) 5th edition. Only British English dictionaries were chosen as
they are learner-oriented dictionaries written primarily for non-native speakers, as it is also
suggested by their titles, as opposed to American English dictionaries written mainly for
native speakers (Duplančić Rogošić, 2007, p. 38). As the target audience of these dictionaries
is different, so is the data included in it. In short, American dictionaries were not chosen
because they tend to provide fewer collocations as compared to the British ones (Duplančić
Rogošić, 2007). The results of the analysis showed that all 59 nouns were present in the two
monolingual dictionaries. Monolingual learners’ dictionaries include a large number of lexical
collocations, but integrate them within the dictionary entry in different ways. Some words
have a separate collocation box within the dictionary entry and often provide an explanation
of the collocation, e.g. balance the budget =make sure only the money available is spent in
LDOCE. A great number of collocations are included in the form of examples of use under
different senses of a particular verb (e.g. The dealer takes a 20% commission on the sales he
makes.) in LDOCE or are a part of the dictionary entry, e.g. to launch an advertising
campaign in OBED. Out of the 59 nouns, the collocations were present to a different extent
across the four dictionaries as can be seen from figure 2. More than half of the words, i.e.
53% or 31 nouns were present in both the OBED and LDOCE. A total of 15 words or 25%
were present in only OBED. Collocation for only 5 words, or 9% could be found in three
dictionaries (LDOCE, OBED and Bujas). Four words or 7% of words did not offer any verb-
noun or noun-verb collocations. Finally, two words or 3% were available in only LDOCE
(growth and turnover) and OBED and Bujas (demand and target)
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Collocations in selected dictionaries
OBED and BUJAS NONE
3% 7%
LDOCE
3%
OBED, LDOCE and
BUJAS
9%
OBED and LDOCE
53%
OBED
25%
Figure2: The representation of selected collocations in dictionaries

It can be concluded that monolingual learners’ dictionaries include a large number of lexical
collocations, while existing bilingual dictionaries of English and Croatian do not pay special
attention to lexical collocations. It should not be said categorically that no collocations are
included in bilingual dictionaries. However, given the difference between the languages and
problems native speakers of Croatian have at producing collocations, more collocations
should be included in the decoding dictionaries. All the more so as average users turn to
bilingual dictionaries more often than they do to monolingual ones.
The native speakers of Croatian, who are not language specialists and that the author has been
teaching for years, have provided valuable information on how they actually use dictionaries.
Only rarely have they said they use or have used a monolingual dictionary of English. They
mainly intuitively turn to bilingual English-Croatian dictionaries as they use it to understand
lexical units from the English text they do not understand. The main reason they look up
words in dictionaries is only to ease their understanding of a text in a foreign language and
not to find more information about the usage of words they already know. Most of them own
a bilingual dictionary or dictionaries with English as either the destination or the source
language, but only a few of them a monolingual English-English one. Why that is the case is a
matter for a future research.
4. Procedure
Students have two 45-minute Business English lessons per week and on average 10-15
minutes a week are dedicated to teaching collocations. Students are mainly taught
collocations that have a noun as the node and verbs or adjectives as collocates. A total of 22
taught nouns were chosen as the basis of analysis. These nouns are the basic Business English
vocabulary the students should know as it was taught to them during the first semester. The
selected nouns were then put into one main and two additional tasks that were part of the
questionnaire.
The questionnaire was administered to a total of 68 first-year students of the undergraduate
professional study programme of Small Enterprise Management at The Faculty of Economics,
University of Split. There were 45 female or 66.2%, out of which 35 full-time and 9 part-time
students, and 21 male or 30.2%, out of which 12 full-time and 9 part-time students. Two
students (2.9%) did not answer these questions. Most of the students were nineteen and had
been learning English for 8-10 years before college.
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5. Analysis
Follows the analysis of the three tasks given to students.
5.1 Gap-fill task
The main task was the gap-fill task with a total of 12 sentences. The students had to choose
one of the three verbs for each of the nouns. The majority of students knew that a meeting is
held (96%), a discount is given (88%), objectives are set (84%), a company is set up (61%),
profit is made (54%), and that employees perform (52%) well. On the other hand, less than
half, i.e. 48% of students knew that a job is held, that an order is placed (32%) or that an
income is earned (28%). Finally, only 19% of students knew that inflation runs at a certain
percentage. Although students did reasonably well, it should be stressed nonetheless that they
had a fairly easy task as their correct answer could be a matter of a lucky guess.
5.2 Translation tasks
In order to see how well the students could produce a collocation in English and translate an
English one into Croatian, they were given two translation tasks. They first had to translate
five sentences from English to Croatian and then five from Croatian to English. Collocations
were underlined and students were asked to pay special attention to those verb+noun
combinations when translating. All the mistakes students made in choosing the appropriate
tense or person, spelling mistakes and other mistakes not related to collocations are not
analysed here. They however point out possible directions for future research.
5.2.1. English to Croatian translation task
There were five English collocations that needed to be translated into Croatian: take out an
advertisement (objaviti reklamu), run the company (upravljati tvrtkom), attend a conference
(sudjelovati na konferenciji), make an investment (ulagati) and a vacancy arises (pojavilo se
slobodno radno mjesto). All collocations were given in a sentence so as to provide a context
for the collocation.
A total of 5 students translated correctly the collocation take out an advertisement. Other
suggested verbs that should go with the node advertisement were zauzeti (23 students),
zakupiti (3), 8 (izdati), 4 (uzeti), 3 (izraditi), 2 (ispuniti), 5 (iskoristiti), 3 (preuzeti), and
(odvojiti *na reklame). Six students did not provide any answer. Some did not know what
collocation to use with the noun advertisement, so they chose the verb to advertise and
provided translation using the verb, i.e. Organizatori koncerta su se reklamirali na cijeloj
stranici u New York Timesu. Some used a noun from the same field to say that Organizatori
koncerta su napravili promidžbu preko cijele stranice u New York Timesu or Organizatori
koncerta su rezervirali cijelu stranicu za marketing.
The collocation run the company was translated as voditi tvrtku four times. More frequently,
the verb voditi was replaced with the noun meaning the person who does it, i.e. voditelj (e.g.
Jeff je od tajnika napredovao u voditelja firme), meaning action, i.e. vođenje (e.g. U 10
godina, Jeff je od posla u mailroomu došao do vođenja tvrtke) or vodstvo (e.g. U 10 godina,
Jeff je prešao iz sobe za primitak mailova u vodstvo tvrtke). In addition, students used the
words šef (e.g. Jeff je od raznosača pošte došao do posla šefa tvrtke), poslovođa (e.g. Jeff je
napredovao od e-mail adresara do glavnog poslovođe) and direktor (e.g. Jeff je iz uredskog
posla napredovao u direktora tvrtke) and suitable collocations to translate the same sentence.
A total of 12 students did not answer the qeustion.
Seven students correctly translated the collocation attend a conference. Prisustvovati
konferenciji was suggested by 27 students, eight pohađati, pristupiti 4 students, dolaziti, biti,
pozvati, sastati 1, odlaziti and nazočiti 2, doći 5, imati 1. Seven students did not provide an
answer.
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The collocation make an investment was translated correctly by 24 students. It is a rather good
result considering it is translated into Croatian as a single verb, and not a collocation, which is
the reason it was included in the task. Another 16 students translated the collocation as a loan
translation and wrote either napraviti or raditi ulaganje instead of ulagati / uložiti. Eleven
students did not write the correct collocation with the correctly translated noun ulaganje /
investiranje and wrote *Poštanski servis je ostvario veliko ulaganje and *Pošta je imala
veliku investiciju and the like.
The last collocation proved to be the biggest problem to students as 44 students did not know
the meaning of the word vacancy. Only four knew the word and were able to translate the
sentence correctly. The others understood the verb arise and tried to provide, unsuccessfully,
a noun in Croatian that could go with it.
5.2.2. Croatian to English translation task
The Croatian - English pairs in task 3 were: otkazati narudžbu (cancel an order), raditi
prekovremeno (work overtime), smanjiti broj zaposlenika (reduce workforce), dobiti bonus
(get a bonus), dobiti proviziju (earn a commission). The collocations were chosen in the small
English corpus built for this research and then translated into Croatian.
Thirty-four students knew that the noun order collocates with the verb to cancel. However,
they were not sure whether to cancel the order, cancel your order, cancel an order or cancel
order. Ten students did not answer the question. Thirty-nine students knew that raditi
prekovremeno is translated as work overtime. However, only ten chose the correct tense.
Another 10 misspelled the word and wrote: *overtimes, *over time, *owertime, *over-time.
Nine students were wrong and 9 did not provide a translation at all. When translating the
collocation smanjiti broj zaposlenika, students did not use the noun workforce, but mainly the
phrase number of employees which collocates with the verb to reduce. A total of 21 students
translated it as reduce the number of employees. Other suggestions were *lowering the
employment rate / the number of employees, *decreasing/ cutting down/downsizing the
number of employees. A total of 12 students did not answer the question and 11 of them used
different verbs which were wrong for the context.
The easiest task for students was the collocation get a bonus as fifty-four students or 79%
knew this collocation. Eleven did not translate the sentence. The last collocation earn a
commission showed that 13 students knew the answer. Thirty students did not know the
answer, and 24 translated commission, in Croatian provizija as provision.
6. Results and discussion

The analysis of students’ output showed that students were able to guess the correct
collocation when several choices were offered to them. A possible reason could be that some
collocate+node combinations sounded more familiar.
It was more difficult for them to produce a correct collocation both in the foreign language
but also in their mother tongue. In L2 they had to know the noun which was the node and then
think of the right collocate. In L1 they had problems finding the right collocate partly because
of L2 interference and partly because they are not used to doing translation tasks which
require them to activate the knowledge of their mother tongue. Therefore, students could not
always remember the right collocation in their mother tongue and could not always collocate
the right verb with the noun. The noun conference is a good example as it is attended but not
*taken (pohađati, as in take a course in or pristupiti as in take an exam) as was translated into
Croatian. There is a strong interference from L2 to L1 as proved by translation of the
collocation make an investment into raditi or napraviti ulaganje, or *get commission instead
S - 176
of earn commission. These are word for word translations into Croatian which sound
unnatural in English.
There was an example of L1 to L2 interference when a false pair was used. Instead of earning
a commission students suggested that it was correct to say *earning a provision as
commission is translated into Croatian as provizija. Transfer of L2 collocations into L1
language, and vice versa can lead to interlingual errors. The unsuspecting learners can be led
to assume that the noun collocates in the same way in both languages. When learners assume
there is absolute one-to-one equivalence in L1 and L2 they will produce wrong collocations.
The collocations that were analysed in this paper are only those that have a noun as the node
and a verb as the collocate. In order to do a more extensive research, other collocates and
other nodes should be included as well. Hill recommends, when teaching collocation, to
choose collocations that follow particular grammatical patterns such as adjective+noun, noun
+ noun, verb+ adjective + noun, verb+adverb, adverb+adjective and verb+preposition+noun
(Hill, 2000, pp. 51).
In the future, other types of collocations should be researched as well. The gap-fill and the
translation exercises could be combined with well-targeted concordance exercises to see
whether students would do better. Emphasize should be placed also on teaching collocations
that are different in the two languages.
7. Conclusion
It can be concluded that collocations often pose a problem to non-native speakers of language.
A learner’s knowledge of (at least common) collocations is a part of the communicative
competence of native speakers that the non-native ones try to acquire. It is the knowledge of
what is possible and appropriate in a particular context and what is actually used by native
speakers. Therefore, the effective language performance by non-native speakers depends on
their knowledge of common collocations. Native speakers do not acquire their knowledge of
collocations overnight but it requires long-term exposure to the language to develop
competency of what is acceptable in the language and what not. Collocation competence is
therefore part of the intuition of a native speaker. The collocations that were taught to students
in Business English class were mostly familiar to students. They were successful at guessing
the right collocate in Task one.
The translation tasks identified several problems students encounter when having to produce a
collocation. There is a strong interference from L2 when translating into L1. English and
Croatian are two quite different languages and students should be taught to beware of
transferring elements of L2 into L1, or vice versa. They should be encouraged to look up
words in dictionaries. Bilingual dictionaries should include more collocations, especially
those different in the two languages. Although a good bilingual dictionary can help students,
they should also be encouraged to look up words in monolingual dictionaries as well. They
should also be taught that when looking up words in dictionaries, they also look up words
these words usually go with.
Significant emphasis should be put on teaching collocations which are different in L2.
Students should learn new words not only as isolated units, but as lexical combinations.
In addition, L1-L2 and L2-L1 translation tasks should be used as they would not only help
students learn new collocations in English or activate their existing knowledge of collocations
in a foreign language, but would also help them revise the collocational potential of their
mother tongue.
Finally, it should be stated once again that the knowledge of collocations is of complex nature
and there is so much of it to acquire which presents a challenge for learners and teachers
likewise. Hill recommends teaching collocations that have noun, verb or adjective as a node
S - 177
and the medium-strength ones as they make the largest part of what is said and written (Hill,
2000, p. 63-64). This considerably reduces the number of collocations that have to be taught,
and learned. This is probably the path to follow.
APPENDIX: QUESTIONNAIRE
Poštovani,
Molim Vas da prije ispunjavanja upitnika pročitate kratka uputstva. Pitanja koja će Vam biti
postavljena vezana su za pitanje kolokacija u jeziku. Za ispunjavanje upitnika bit će Vam
potrebno do 30 minuta. Vaše sudjelovanje u anketi je dobrovoljno i Vaši odgovori nemaju
nikakve posljedice za Vašu ocjenu ili ostvarivanje potpisa.
Odgovori na pitanja su anonimni i povjerljivi.
Hvala Vam na Vašem vremenu!
OPĆA PITANJA.
ZAOKRUŽITI JEDAN ODGOVOR.

1. Spol M Ž
2. Dob 18 19 20 21 22 23 24 25 26 više od 26
3. Status studenta Redoviti Izvanredni
4. Broj godina
učenja engleskog manje od 4 4 5 6 7 8 9 10 11 12 više
prije studija od 12
ZADACI.
Zaokruži jedan odgovor koji smatraš točnim.

1. The more you save, the more interest you'll___________________.
a) earn b) make c) do
2. We're ___________________ a meeting next week to discuss the matter.
a) discussing b) doing c) having
3. Inflation is now___________________ over 16%.
a) jumping at b) running at c) representing
4. The company was ___________________ just after the war.
a) organized b) put up c) set up
5. Managers should___________________ specific performance objectives for their teams.
a) place b) set c) put
6. They usually ___________________ you a discount if you buy multiple copies.
a) give b) get c) assign
7. The company is looking for employees who can ___________________ comfortably in a
highly diverse work environment.
a) carry on b) practice c) perform
8. We need to___________________ finance for further research.
a) get b) raise c) collect
9. The property company___________________ a huge profit on the deal.
a) had b) achieved c) made
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10. Financial assets have the advantage of ___________________ income.
a) making b) earning c) getting
11. He had never been able to___________________ a job.
a) maintain b) stop c) hold down
12. I would like to ___________________ an order for ten copies of this book.
a) place b) put c) command
Prevedi na hrvatski. Posebnu pažnju obrati na podcrtane riječi.

1. The organizers of the concert had taken out a full page advertisement in The
New York Times.
___________________________________________________________________________
___________________________________________________________________________
2. In ten years, Jeff went from working in the mailroom to running the company.
___________________________________________________________________________
___________________________________________________________________________
3. Representatives from over 100 countries attended the International Conference
in Geneva.
___________________________________________________________________________
___________________________________________________________________________
4. The Postal Service has made a large investment in new technology.
___________________________________________________________________________
___________________________________________________________________________
5. A vacancy has arisen in our sales department
___________________________________________________________________________
___________________________________________________________________________
Prevedi na engleski. Posebnu pažnju obrati na podcrtane riječi.
1. Ako se predomisliš, uvijek možeš otkazati narudžbu.
___________________________________________________________________________
___________________________________________________________________________
2. Rade prekovremeno kako bi završili posao.
___________________________________________________________________________
___________________________________________________________________________
3. Tvrtka smanjuje broj zaposlenika.
___________________________________________________________________________
___________________________________________________________________________
4. Svaki zaposlenik će dobiti godišnji bonus.
___________________________________________________________________________
___________________________________________________________________________
5. Prodavatelj obično dobije 20% provizije na svaki prodani automobil.
___________________________________________________________________________
___________________________________________________________________________
S - 179
References
Benson, M. et al. (1986). Lexicographic Description of English. Amsterdam/Philadelphia:
John Benjamins Publishing Company.
Benson et al. (Eds.) (2009). The BBI Combinatory Dictionary of English. Third edition.
Amsterdam/Philadelphia: John Benjamins Publishing Company.
Bischof, B. (2004). The collocation in French. Retrieved January 21, 2014, from
http://www.ilg.uni-stuttgart.de/gk/aktivitaeten/dokumente/2004/bischof.pdf
Bujas Ž. (2011). Veliki englesko-hrvatski rječnik, četvrto izdanje, English-Croatian
dictionary, fourth edition. Zagreb: Nakladni zavod Globus.
Cowie, A. P. (1978). The place of illustrative material and collocations in the design of a
learner's dictionary”. In P. Stevens (Ed.), In Honour of A. S. Hornby (pp. 127–139).Oxford:
Oxford University Press.
Duplančić Rogošić, G. (2007). Obrada kolokacija u englesko-hrvatskim, hrvatsko-engleskim i
englesko-engleskim rječnicima. (Treatment of Collocations in English-Croatian, Croatian-
English, and English-English Dictionaries.) Unpublished Master's thesis. University of Zadar,
Croatia.
Firth, J. (1957). Modes of meaning. In F. Palmer (Ed.), Papers in linguistics (pp. 190–215).
London: Oxford University Press.Hill, J. (2000). Revising priorities: from grammatical failure
to collocational success. In M.Lewis (Ed.) Teaching Collocation. Further Developments in
the Lexical Approach. Hove: LTP.
Ivir, V. (1992–1993). Kolokacije i leksičko značenje. Filologija 20–21, pp. 181–189.
James, C. (1998). Errors in Language Learning and Use: Exploring Error Analysis (Applied
Linguistics and Language Study). New York: Routledge.
Kjellmer, G. (1991). A Mint of Phrases. In K. Aijmer & B. Altenberg (Eds.), Corpus
Linguistics: Studies in Honour of Jan Svartvik (pp. 111–127). London: Longman.
Mayor M. (Ed). (2009). Longman Dictionary of Contemporary English, Fifth Edition.
Retrieved in January 2014 from http://www.ldoceonline.com/
Parkinson, D. & Noble, J. (Eds.) (2006). Oxford Business English Dictionary for learners of
English. Oxford: Oxford University Press.
Sinclair, John M. et al. (2004). English Collocation Studies: The OSTI Report. London-New
York: Continuum.
Špiljak, V. (Ed.) (2000). Englesko-hrvatski poslovni rječnik, English-Croatian Dictionary of
Business and Economics. Zagreb: Masmedia.
S - 180
On Impulse Response of Linear, Continuous-Time, Time-
Invariant Systems
Branko Sarić
College of Technical Engineering Professional Studies, Čačak, Serbia;
Business Technical College, Užice, Serbia
saric.b@open.telekom.rs
Abstract. The aim of this note is to define the total value of the Riemann integral that can be used to
generalize the well-known Newton–Leibniz formula. It will be shown that such alternative way of
defining the convolution integral can only be applied mathematically rigorous to behavior analysis of
linear, continuous-time, time-invariant systems.
Keywords: The total Riemann integral, the Newton–Leibniz formula, impulse response.
1. Introduction
In signal processing, the impulse response, or impulse response function of a dynamic system
is its output when presented with a brief input signal δ(t), called an impulse. More generally,
an impulse response refers to the reaction of any dynamic system in response to some external
change. In both cases, the impulse response describes the reaction of the system as a function
of time (or possibly as a function of some other independent variable that parameterizes the
dynamic behaviour of the systems). In all these cases, the dynamic system and its impulse
response may be actual physical objects, or may be systems of equations describing such
objects. Since the impulse function contains all frequencies, the impulse response defines the
response of a linear, continuous-time, time-invariant system for all frequencies.
Mathematically, how the impulse is described depends on whether the system is modelled in
discrete or continuous time. The impulse can be modelled either as a Dirac delta function for
continuous-time systems or as the Kronecker delta for discrete-time systems. The Dirac delta
represents the limiting case of a pulse made very short in time while maintaining its area or
integral (thus giving an infinitely high peak). While this is impossible in any real system, it is
a useful idealization. In Fourier analysis theory, such an impulse comprises equal portions of
all possible excitation frequencies, which makes it a convenient test probe. Any linear system
is completely characterized by its impulse response. That is, for any input x(t) the output y(t)

can be calculated in terms of the input and the impulse response h(t )    ( )h(t   )d . To
determine y(t), directly in the time domain, requires the convolution of x(t) with the impulse

response, y(t )   x( )h(t   )d . As the impulse response of a linear transformation is the
image of Dirac's delta function δ(t) under the transformation, it is usually easier to analyse
systems using transfer functions as opposed to impulse responses. The transfer function is the
Laplace transform of the impulse response.
The Dirac delta function is a non-physical, singularity function with the following definition
 0, for t  0
 (t )   , (1)
undefined at t  0
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
but with the requirement that   (t )dt  1 . From a strictly mathematical viewpoint, these
two equations are inconsistent, since the value of any generalized Riemann integral defined
until now of a function, which is zero everywhere except for a finite number of points, should
be zero over the interval (-∞, +∞). Hence, despite its name, the Dirac delta function is not
even considered as a function at all. Rigorous treatment of the Dirac delta requires measure
theory or the theory of distributions (it is the derivative of the unit step distribution). Is it a
necessary? In what follows, we will try to show that this extra treatment is not necessary. In
other words, we will define a total value (vt) of the Riemann integral, so that total integral
value of a scaled impulse Kδ(t) on (-∞, +∞) to be K. As was mentioned above, although true
Dirac delta functions are not found in nature, they are used extensively in the study of linear
systems. Because the amplitude of an impulse is infinite, it does not make sense to describe a
scaled impulse by its amplitude. Instead, the strength of a scaled impulse Kδ(t) is defined by
its integral value K. It is the differentiation of the step function H. In other words, the integral
of the impulse signal is the step signal, and its value is 1. So, the impulse signal is a function
which is zero everywhere except at zero, where it has an infinitely narrow spike with infinite
height but it totally integrates to a value of one. The latter can quite easily be seen by (taking
as granted that its integral is a step)

vt   (t )dt  lim x H (t )  lim x H (t )  1  0  1. (2)
As well known, by means of integral calculus it became possible to solve by a unified method
many theoretical and applied problems, both new ones which earlier had not been amenable to
solution, and old ones that had previously required special artificial techniques. The basic
notions of integral calculus are two closely related notions of the integral, the indefinite and
the definite integral. Let [a,b] be some compact interval in R. It is an old result that for any
Riemann integrable function f: [a,b]↦R with a primitive F: [a,b]↦R that is differentiable on
[a,b], the Newton–Leibniz formula holds
b
F (b)  F (a)   fdx. (3)
a
This result, sometimes called the second fundamental theorem of calculus, is that the definite
integral of a function can be computed by using any one of its infinitely many antiderivatives.
As the cornerstone of calculus, it has key practical applications because it markedly simplifies
the computation of definite integrals.
The aim of this note is to define the total value of the Riemann integral that can be used to
extend the above mentioned result to any real valued function f that has a primitive F defined
and differentiable on [a,b]\E, where E is a certain subset of [a,b] at whose points F can take
values ±∞ or not be defined at all. Unless otherwise stated in what follows, we assume that
the endpoints of [a,b] do not belong to E.
Define point functions Fex: [a,b]↦R and DexF: [a,b]↦R by extending F and its derivative f
from [a,b]\E to E by Fex(x) = 0 and DexF(x) = 0 for x ∈ E, so that
 F ( x), if x  [a, b] \ E  f ( x), if x  [a, b] \ E
Fex ( x)   and Dex F ( x)   . (4)
 0, if x  E  0, if x  E
2. Preliminaries
A partition P[a,b] of a compact interval [a,b] ⊂ R is a finite set (collection) of interval-point
pairs ([ai,bi], xi) i ≤ ν, such that the subintervals [ai,bi] are non-overlapping, ∪i ≤ ν [ai,bi] = [a,b]
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and xi ∈ [ai,bi]. The points {xi}i ≤ ν are the tags of P[a,b]. It is evident that a given partition of
[a,b] can be tagged in infinitely many ways by choosing different points as tags. If E is a
subset of [a,b], then the restriction of P[a,b] to E is a finite collection of ([ai,bi], xi) ∈ P[a,b],
such that each pair of sets [ai,bi] and E intersects in at least one point and all xi are tagged in
E. In symbols, P[a,b]|E = {([ai,bi], xi) ∈ P[a,b] ∣ [ai,bi] ∩ E ≠ ∅ and xi ∈ E}. Let P[a,b] be the
family of all partitions P[a,b] of [a,b]. Given δ: [a,b]↦R₊, named a gauge, a point-interval
pair ([ai,bi], xi) is called δ-fine if [ai,bi] ⊆ ( xi - δ(xi), xi + δ(xi)). The collection I([a,b]) is the
family of all compact subintervals I of [a,b] ∈ R. The Lebesgue measure of the interval I is
denoted by |I|. Any real valued function defined on I([a,b]) is an interval function. For a
function f: [a,b]↦R, the associated interval function of f is an interval function f: I([a,b])↦R,
again denoted by f. The function f is said to be a null function on [a,b] if the set {x ∈ [a,b] ∣
f(x) ≠ 0} is a set of Lebesgue measure zero.
In what follows we will use the following notations F(I) = F(v) - F(u), where u and v are the
endpoints of I,
 f (P[a, b])  i f ( xi ) [ai , bi ] and  F (P[a, b])  i  ([ai , bi ]) F ([ai , bi ]). (5)
Definition 2.1. For E ⊆ [a,b] let DexF: [a,b]↦R be defined by (4). Then, the point function f is
said to be Riemann integrable to a real number A on [a,b] if for every ε > 0 there exists a
gauge δε(x) ≡ δε = inf{δε(x) ∣ x ∈ [a,b]} > 0, such that |ΞDexF(P[a,b]) - A| < ε, whenever P[a,b]
∈ P[a,b] is a δε-fine partition. In symbols, A  vp ab fdx.
Definition 2.2. Let ϕ: I([a,b])↦R and E ⊆ [a,b]. A function f: [a,b]↦R is the limit of ϕ on
[a,b]\E if for every ε > 0 there exists a gauge δε ≡ δε, such that
|  ([ai , bi ])  f ( xi ) |  , (6)
whenever ([ai,bi], xi) ∈ P[a,b]\P[a,b]|E and P[a,b] ∈ P[a,b] is a δε-fine partition.
Definition 2.3. Let F: [a,b]↦R and let f: [a,b]↦R. Then, F is said to be differentiable to f on
[a,b], if f is the limit of φ on [a,b], and φ is defined by
φ(I) = F(I)/Δx(I), (7)
where Δx(I) = |I| and I ∈ I([a,b]).
3. Main results
For a compact set [a,b] ⊂ R let E be a certain subset of [a,b], such that a point function F is
defined and differentiable on [a,b]\E. If f is the limit of φex = Fex/Δx on [a,b]\E, then for every
ε > 0 we can define a set
Γε = {(x, I) ∣ x ∈ [a,b] is a point of I ∈ I([a,b]) and |DexF(x)|I| - Fex(I)| < ε|I|}, (8)
From the collection of all δε-fine point-interval pairs (x, I) ∈ Γε, a subset of [a,b] ⊂ R may be
obtained, as follows.
Definition 3.1. The set {x ∈ [a,b] ∣ for every ε > 0 there exists a δε-fine (x, I) ∈ Γε}, denoted
by (vp)F[a,b], is said to be the null set of F on [a,b].
Definition 3.2. The set (vs)F[a,b] = [a,b]\(vp)F[a,b] is said to be the residual set of F on [a,b].
Clearly, (vs)F[a,b] = E. Accordingly, we are in a position to define the notion of a residue of
an interval function F: I([a,b])↦R at x ∈ [a,b].
Definition 3.3. An interval function F: I([a,b])↦R is said to have a residue at x ∈ [a,b], with
residual value R(x), if for every ε > 0 there exists a gauge δε(x) ≡ δε, such that |F(I) - R(x)| < ε,
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whenever (x, I) is a δε-fine point-interval pair and x is a point of I ∈ I([a,b]).
A real-valued point function R: [a,b]↦R, which is the limit of F on [a,b], is called a residual
function of F on [a,b].
Definition 3.4. For F: [a,b]↦R let E ⊂ [a,b] be its residual set. The residual function R of F:
I([a,b])↦R is said to be basically summable (BSδε) on E with the sum ℜ ∈ R, if for every ε > 0
there exists a gauge δε(x) ≡ δε, such that |ΣF(P[a,b]|E) - ℜ| < ε, whenever P[a,b]|E ⊂ P[a,b] and
P[a,b] ∈ P[a,b] is δε-fine partition. The residual function R of F is BSGδε on E if E can be
written as a countable union of sets on each of which F is BSδε. In symbols,    xE R( x).
Remark: If ℜ = 0, then F has negligible variation on E. However, if there is a set E ⊂ [a,b] of
variation zero: Given ε > 0, there is a gauge δε(x) ≡ δε, such that |ΣΔx(P[a,b]|E)| < ε, whenever
P[a,b]|E ⊂ P[a,b] and P[a,b] ∈ P[a,b] is δε-fine partition; on which R of F is BSδε with ℜ ≠ 0,
then F does not satisfy the variational Strong Lusin condition on [a,b]. On the other hand,
since for every ε > 0 there exists a gauge δε, such that |F(I)| < ε, whenever (x, I) is a δε-fine
point-interval pair tagged in the null set (vp)F[a,b], and x is a point of I ∈ I([a,b]), it follows
immediately that R(x) ≡ 0 on (vp)F[a,b]. In addition, for a given pair of functions F and R, if
F is an additive function, and R vanishes identically on the whole interval [a,b], then F([a,b])
= ∑x∈[a,b]R(x). So, if Fex: [a,b]↦R is the primitive of f, defined by (4), then using the Newton-
Leibniz formula we may obtain that for any compact interval I ⊂ [a,b]\E
 xI R( x)  F (I)   fdx. ▲ (9)
I
If E ⊂ [a,b] is any non-empty set of Lebesgue measure zero, at whose points any real valued
function F can take values ±∞ or not be defined at all and, in addition, its residual set, then we
can divide the infinite sum of all values of the null function R, as a residual function of F on
[a,b], into two sums  x vp  [a,b]R( x)  vp ab fdx and  xE R( x) , so that
F
b
F ([a, b])   xa,bR( x)  vp  fdx   xE R( x). (10)
a
In what follows, we will prove the theorem that gives us this result explicitly. If vp ab fdx does
not exist, then vt ab fdx   xE R( x) is reduced to the so-called indeterminate expression ∞-∞
that actually have, in this situation, the real numerical value of F([a,b]).
Now, we are in a position to define the total value (vt) of the Riemann integral of f.
Definition 3.5. For a compact interval [a,b] ⊂ R let E ⊂ [a,b] be non-empty sets of Lebesgue
measure zero and φ: I([a,b])↦R be an interval function, whose limit on [a,b]\E is the point
function f. The function f is totally Riemann integrable to ℑ ∈ R on [a,b], if for every ε > 0
there exists a gauge δε(x) ≡ δε, such that |ΣφΔx(P[a,b]) - ℑ| < ε, whenever P[a,b] ∈ P[a,b] is a
δε-fine partition. In symbols,   vt ab fdx.
Remark: By the previous definition, since ΣφΔx(P[a,b]) = F([a,b]), where φ is defined by (7),
whenever P[a,b] ∈ P[a,b], it follows that for any point function f , which has a primitive F
defined at the end points of a compact interval [a,b], the generalized Newton–Leibniz formula
holds F ([a, b])  vt ab fdx. ▲
Theorem 3.1. For [a,b] ⊂ R let E ⊂ [a,b] be non-empty sets of Lebesgue measure zero at
whose points a primitive F that is defined and differentiable on [a,b]\E and its derivative f can
take values ±∞ or not be defined at all. If the residual function R of F is BSδε on E to the sum
ℜ ∈ R, then f is Riemann integrable on [a,b] and
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F ([a, b])  vt ab fdx  vp ab fdx  . (11)
Proof. Let Fex and DexF be defined by (4). Since the residual function R of F is BSδε on E to
ℜ, it follows from Definitions 3.4. that for every ε > 0 there exist a gauge δε*(x) ≡ δε* on [a,b],
such that |ΣF(P[a,b]|E) - ℜ| < ε, whenever P[a,b]|E ⊂ P[a,b] and P[a,b] ∈ P[a,b] is δε*-fine
partition. In addition, E is the residual set of F on [a,b], and f is the limit of φex = Fex / Δx on
[a,b]\E. Therefore, for every ε > 0 there exists a gauge δε#(x) ≡ δε# on [a,b], such that |(ΣF –
Ξf)(P[a,b]\P[a,b]|E)| < (b - a)ε, whenever ([ai,bi], xi) ∈ P[a,b]\P[a,b]|E and P[a,b] ∈ P[a,b] is
δε#-fine partition. A gauge δε(x) ≡ δε on [a,b] may be chosen, so that δε = min(δε*, δε#). Hence,
for every ε > 0 there exists a gauge δε(x) ≡ δε on [a.b], such that
|  Dex F (P[a, b])  [ F ([a, b])  ] |
| ( f  F )(P[a, b] \ P[a, b] |E )   F (P[a, b] |E )  ] |
| ( f   F )(P[a, b] \ P[a, b] |E ) |  |  F (P[a, b] |E )   | [(a  b)  1] , (12)
whenever P[a,b] ∈ P[a,b] is a δε-fine partition. By Definition 2.1., f is Riemann integrable on

[a,b] and F ([a, b])  vt ab fdx  vp ab fdx  . □
By the result of Theorem 3.1., the impulse response of linear, continuous-time, time-invariant

systems h(t): h(t )  vt   ( )h(t   )d , is the residual function R on (-∞, +∞) of the interval
function H(ῌ/Δt), where H is an interval function associated to the step function and ῌ is an

interval function associated to the primitive of h, since vp   ( )h(t   )d  0.
4. Conclusion
In this paper we have introduced a novel approach to defining the Riemann integral, based
upon the concept of residue of a real valued function. In this manner, we have been able to
integrate a Dirac delta, that is, to put the convolution integral into a rigorous mathematical
form. So, we can say now with confidence that there exist a function in the classical sense that
is zero everywhere except at zero, with an integral of one over the entire real line. In other
words, a rigorous treatment of the Dirac delta, which requires measure theory or the theory of
distributions, is no longer necessary. Hence, we can apply a new approach to teaching and
learning about the Riemann integral itself, as well as the convolution integral that can be
applied now mathematically rigorous to behaviour analysis of linear, continuous-time, time-
invariant systems.
References
Bartle, R. (2001). A Modern Theory of Integration, Graduate Studies in Math., Vol. 32, Providence,
USA: AMS.
Brown, J. & Lamb, J. (1969). Fundamental properties of the impulse response of low-order linear
systems, International Journal of Control, 9(2), 179-204.
Gordon, R. (1994). The Integrals of Lebesgue, Denjoy, Perron and Henstock, Graduate Studies in
Math., Vol. 4, Providence, USA: AMS.
Sarić, B. (2010). Cauchy's residue theorem for a class of real valued functions, Czech. Math. J. 60( 4),
1043-1048.
Sarić, B. (2011). On totalization of the Henstock-Kurzweil integral in the multidimensional space,
Czech. Math. J., 61(4), 1017-1022.
Sarić B. (2011). On totalization of the H₁-integral, Taiw. J. Math.,15(4), 1691-1700.
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Sinha, V., & Rana, I. (2003/2004). On the continuity of associated interval functions, Real Analysis
Exchange, 29(2), 979-981.
Vidal, J., & Rodrigues Fonollosa, J. (1996). Impulse response recovery of linear systems through
weighted cumulant slices, IEEE Transactions on Signal Processing, 44(10), 2626-2631.
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Accessibility Issues Faced By Blind and Visually Impaired
Persons in the Field of Studying and Education
Hrvoje Golčić
hrvoje.golcic@fesb.com
Ivana Skelić
ivana.skelic@fesb.hr
Maja Štula
maja.stula@fesb.hr
Abstract. This research has been done in a scope of the project IPA “Let’s study together”,
led by the Faculty of Economics in Split, which aims to solve the major accessibility issues
faced by blind and visually impaired persons in the field of studying and education . Adapting
the process of studying, and bringing it closer to those with special needs is the biggest
motivation behind the project. Since blind and visually impaired persons are in the minority, it
often makes sighted majority to turn a blind eye to their problems. Implementing accessible
studies at two faculties at University of Split should improve the situation. This research
brings a detailed report on blind and visually impaired people habits, practices, impressions
and their current experiences in the process of learning. Sighted people, whose world is
visual, often don’t completely understand the issues dealt by blind people. Screen readers
software has enabled independent information access to blind people. This paper describes a
work in the first part of a project – user requirements gathering. The work is divided into two
main parts: questionnaire preparation phase and experimental results. The paper also brings
short accessibility and screen reader introduction to get more familiar with the problem.
Questionnaire preparation phase is achieved through approach of gathering both user
observations and exhaustive technical part on screen reader behaviours. Testing cases took
mostly HTML and PDF teaching materials formats into consideration. Use cases tested the
elements considered to be the most problematic for a screen reader interpretation and/or other
most frequently used teaching materials elements in various cases. General conclusion in
these observations is that the most issues for blind and visually impaired people come from
not properly structured or described content; complexity of the whole document or user
interface; and not adaptable or responsive content to all kind of screen resolutions,
magnification levels and background and foreground colours. Experimental research showed
that 100 percent of blind interviewed participants use JAWS screen reader. 75 percent of all
interviewed participants consider that the accessibility of learning process must be improved,
and 100 percent stresses that their teaching materials must have defined standardized format.
“Let’s study together” project is expected to identify, propose and generate solutions to blind
and visually impaired person’s problems with e-learning teaching materials.
Key words: blind, visually impaired, screen reader, accessibility, e-learning
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1. Introduction
The main goal of this paper is to introduce the major accessibility issues faced by blind and
visually impaired persons1 from the Split area in the field of studying and education. The
research domain is aimed, but not limited, to e-learning systems, online learning and digital
document types mostly focused on HTML2 and its accessibility issues. Research results bring
user habits, practices, impressions and their current experiences in the process of learning.
Expert users, students with disabilities, also provided their opinions and wishes for
improvements. The overall result defines user requirements for learning system improvement
and adaptation of learning materials according to their needs.
This paper has been written within a research scope of the project “Let’s study together”
(University of Split, Faculty of Economics, 2013) financed by European Union through IPA
funds. The project is also an initiative to enable visually impaired persons to study at two
Faculties in Split - the Faculty of Economics and the Faculty of Philosophy. Hence the title of
the project, “Let's study together” which reflects the project's philosophy that adequate
conditions must be put in place at the two faculties, both for the education and the social
inclusion of blind and visually impaired persons.
2. Accessibility
Accessibility is a general term used to describe a degree to which a product, device, service,
or environment is available to be used by all intended audiences (University of Ottawa,
Canada, 2013). An assistive technology is any device that helps a person with a disability.
Common assistive technologies for blind and visually impaired people often include special
mice and keyboards, screen readers, refreshable braille displays and various types of
magnifiers. This paper focuses on blind and visually impaired persons dealt by web
accessibility. Web accessibility occurs when websites support web accessibility standards; are
compatible with assistive technologies; and are easy for people to navigate and understand.
The graphical nature of the web means that poor web accessibility has an adverse effect on
blind people (Kurniawan & Zaphiris, 2007). Since blind people have independent access to
online information, they wish it to be as much accessible as possible. Regarding accessibility,
some of the most important recommendations are: using the proper semantics to mark the
content; describing the images; simplifying the complexity of user interface and preserving a
focus manipulation by a user. This section brings a short introduction to screen readers and
synthesizers.
2.1 Screen readers
Screen reader is a software component which outputs audio representation of the content
displayed on the computer screen (Utah State University, Center for Persons with Disabilities,
2013). Blind and visually impaired people use it on a daily basis. However, screen readers
impose great demands on the user because users must understand the browser, the screen
reader and the web site they are visiting (Theofanos & Redish, 2003). Without screen readers,
these users would need to depend on the assistance of other individuals or would need to use
some other expensive hardware and/or software for this purpose. The fundamental technique
1
Throughout this article we are using the term visually impaired person as a synonym for a group of
people with moderate and severe visual impairment. According to World Health Organization
moderate visual impairment combined with severe visual impairment are grouped under the term “low
vision”; low vision taken together with blindness represents all visual impairment.
2
HyperText Markup Language
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that must be applied in blind people aimed software relies on assigning all program functions
to keyboard (Sordo & Vaidya, 2008). Keyboard shortcuts are usually specific for different
screen readers, but highly customable in most cases. Screen readers made possible for blind
people to have independent access to all kinds of digital information. Sighted people, whose
world is highly visual, might not completely understand the issues experienced by the people
who are dependent on screen readers. For blind users, the computer screen is redundant
component because they rely only on an audio interface. According to Theofanos and Redish
blind users are as impatient as sighted users when trying to find some information and they
have a way of scanning information with their ears just as sighted users scan information with
their eyes (Theofanos & Redish, 2003). Their listening senses are becoming more developed
so experienced users are often speeding up the reading rate above 300 words per minute. This
is far more than inexperienced listener could easily understand (around 180 words per
minute).
A study conducted on 1782 people (Utah State University, Center for Persons with
Disabilities, 2012) showed that the most common screen reader is JAWS, developed by
Freedom Scientific. Despite their differences, screen readers are quite similar in their
functionality and capabilities. The most differences lay in the keyboard shortcuts, speech
synthesizers, different ways of notifying users of important information, etc. In most cases the
accessibility adjustment techniques that works for one screen reader usually works with other
screen readers. For content creators it is essential to focus on accessibility standards and
generally accepted accessibility techniques rather than focusing on screen reader differences.
Regardless of the differences between screen readers, there are many notes how a screen
reader reads and pronounces the content. Screen reader uses the source code of web pages and
serializes the content whereas web pages have a parallel browsing with a variety of options.
The problem is that the screen reader transcribes simply visual and graphical information into
auditory information without taking into account the context (Giraud, Colombi, Russo, &
Thérouanne, 2011). The voice of a screen reader depends on speech synthesizing software. In
this research, Croatian language synthesizers were considered primarily.
2.2 Speech synthesizers
There are currently three most common speech synthesizers for Croatian language (Croatian
Blind Union, 2009) used by blind and visually impaired people from Croatia. ESpeak is open-
source, while other two WinTalker and AnReader are commercial and cost around 300€.
ESpeak is a compact open source software speech synthesizer available for Linux and
Windows platforms. It uses a "formant synthesis" method, which allows many languages to
be provided in a small size (~2.5mb) program. The speech is clear, and can be used at high
speeds, but is not as natural or as smooth as larger size synthesizers, which are based on
human speech recordings. This synthesizer works through Microsoft SAPI5 interface and
offers support for more than 50 languages with multiple female and male voices.
Alfanum AnReader is speech synthesizer for Windows platform, much bigger in size than
ESpeak (~300mb). This program uses morphological dictionary with accents in combination
with a large voice database. Therefore it offers a speech of remarkable quality for Croatian
language. It supports Microsoft SAPI5 interface, enabling it to be used in combination with
any of the popular screen readers.
3. Questionnaire preparation phase

The goal of this section is to prepare the questionnaire for the upcoming user interviews. The
interviews will bring up the major accessibility issues faced by blind and visually impaired
persons from the Split area in the field of studying and education. The research is aimed, but
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not limited to online learning. First, user practices will be observed, and then a screen reader
use cases will provide the technical grounds to complement these observations. Finally, the
questionnaire will be prepared so that its results can tell us more about the targeted group
everyday lives, their needs, experiences and impressions in order to build the learning system
that suits them the most.
3.1 Observing screen reader user practices
Using a screen reader for inexperienced or sighted users can be confusing and discouraging
experience. Much of the web content might seem to be inaccessible and relying only on audio
interface could be a little disorienting as well. This is why developers should either work
closely with the people who regularly use screen readers, or else devote the time to learn how
to use a screen reader by themselves. The following three paragraphs present early stage
observations of three expert users, two of them blind and one visually impaired. These
observations will help us understand the real picture of visually impaired users environment,
practices and habits. Later on, ten more users will participate in the specific questionnaire. All
of the users are experienced JAWS users who are using this software on a daily basis.
The first observed user is 23 years old blind student of Faculty of Philosophy in Split. He is
very experienced JAWS user who uses the computer and browses web on a daily basis for
studying, reading news, accessing social networks and general research. His reading
equipment consists of JAWS screen reader and AnReader synthesizer which both costs
around 1.500€. His favourite Croatian language synthesizer is AnReader, due to its high
quality of speech, as he said. He does not mind using the reader in the loud environment such
as coffee bar. While browsing the web, he does not prefer to rely on the web document
structural formatting (sections, headings, links, etc.), but rather traverse through every single
document element, one by one, from the beginning to the end of the content using arrow
up/down keys. This gives him the complete control over the content. He developed special
sense to run through the content with arrow keys quickly. He is holding a key for certain
number of seconds to skip certain number of elements, sometimes even remembering for
some sites how many times or seconds he needs to press and hold the arrow key to reach
desired element. In his opinion, each individual screen reader user has its own screen reader
usage practices. He often uses “Search” (CTRL+F keys combination) to find what he wants
more quickly. He never relies on the JAWS auto-generated list of headings or links since it
depends on document creator who might not have formatted it properly, so there is a
possibility to lose some important information. He imagines the accessible e-learning system
as the system that does not have “too much” elements, links and contents. For example there
are elements like inline calendar in the Moodle LMS homepage that contain more the 38
HTML elements to traverse (dates, rows and columns) among all other elements on the site.
This could have been solved easily in a more accessible manner by wrapping the whole inline
calendar into only one link “calendar” to be opened in another window or dynamically on the
page. His solution for accessible e-learning system would be to group all the elements from
each page that he never uses to one link named “other”. The same can be done with all
complex elements that can be grouped to “open in new window” link for each. In general,
blind people have hard time to traverse complex document structures that could have been
simplified. Another major issue for him are images and similar visual content that is not
described. As a student, he desires an accessible e-learning system as a tool of improved
communication to other students and professors. He also prefers always to be able to
download all digital documents for offline usage, just in case as he says. This is one of
essential requirements. Web pages that use auto-refreshing option and refresh before he can
browse through the content are inaccessible to use with a screen reader. This is one of the
most annoying problems. Reading text in different languages is not a problem for him, but if
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the multilingual text is properly marked it is much easier to read it by a screen reader. If so, a
screen reader could switch the languages automatically.
The second observed user is 43 years old blind physiotherapist from Split. He is experienced
JAWS user who uses the computer and browses web very often, especially for education and
research and sometimes for entertainment as well. He can access all commonly used programs
on his computer using just a few simple keyboard shortcuts. In general case, he prefers
listening to the TV or radio rather than using the computer and screen reader. This is, in his
opinion, far more complex and requires a lot of time, especially for learning purposes. He also
requires a quiet environment and increased concentration for this task. In his opinion,
studying is far much easier using devices with Braille output, while listening to audio
interfaces could be very tiring and time consuming. While browsing the web, he is mostly
visiting well-known web sites with already familiar structure. He developed his own mental
maps to navigate these sites by heart. Basically, he is browsing these sites by navigating
through the visited links, heading lists and using “Search” (CTRL+F keys combination) to
find what he is looking for. He often uses JAWS keyword ‘E’ to position the cursor into the
input field while notified by short beep. He is experienced with all kinds of keyboard
shortcuts helping him to browse web more easily (such are backward/forward, jump to the
top/end, etc.). This practice requires much less effort then traversing through every single
document element or links list, but possibly sometimes prevents reaching all of the content.
Otherwise, he says, there are too many elements and regular links (not visited) to traverse
them all, sometimes even more than 2000 in average, while most of them are irrelevant. This
is why he almost never uses a list of all links on the page or traverses all the document
elements from the top, unless there is no other option. Ideally, he believes, the best practice
some web page can offer is to use the combination of heading and link in one element, like
Google search does. This enables reaching the content by pressing only ‘enter’ key once the
desired heading is reached. Some of the problems he is facing while browsing the web are
auto-refreshing pages, poorly described images, pop-up advertisements.
The last, third observed user is 33 years old visually impaired marine specialist. He is JAWS
expert user who uses the computer and browses web on a daily basis for education and work.
Since he has some degree of residual vision he can benefit from using a screen reader in
combination of both a mouse and a keyboard, unlike completely blind persons who can use
only the keyboard without relying on their eyes. He can easily get around on almost any
random web site or computer software interface. While using JAWS he uses the combination
of mouse and TAB key, rather than traversing document elements since he can rely on some
visual help. However, using the computer for him is not easy at all, not even as close as for a
sighted person. Although he is able to use the computer and browse web relying only to extra
high level of magnification and getting as close as few centimetres from a computer screen,
sometimes he requires help of a screen reader, especially in cases of higher amount of content
to read. Without a screen reader, reading is extremely exhausting for his eyes and sometimes
causes severe headaches. Another issue brought by higher magnification level is that it can
completely disarrange the content on the screen causing additional frustration to user
experience. As he says, some other visually impaired people might also have problems with
different combinations of background and text colours on the interface. In his opinion, for
visually impaired persons would be ideal if all the web pages and computer software would be
easily adaptable to various magnifications levels and would offer various combinations of
background and text colours. He notes that each individual visually impaired person has
different needs in a matter of such customizations. He prefers to use the software that meets
these requirements, but unfortunately, this is less likely to encounter in reality.
General conclusion on these observations is that the most issues for blind people come from
not properly structured or described content. Such are: poorly described images; not
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descriptively labelled interactive elements; not structured headings; complex tables; and
similar formatting and document structuring specific issues. Another issue is the complexity
of the whole document or user interface, which needs to be simplified. Complex user interface
elements need to be organized more hierarchical. On the other side, for visually impaired
people, usage of high magnifying level additionally disarranges the structure of a document so
it requires the document content to be highly adaptable and responsive to all kinds of screen
resolutions and magnification levels. It is also high priority requirement to offer the content
that can be adaptable to various combinations of background and foreground colours. The
awareness of software developers for people with special accessibility needs must rise.
However, blind and visually impaired people will always deal with any available content the
best that they can, depending on their motivation and capability. If only the content
developers would decide to invest just a little more effort to adapt it to their needs, the user
experience of these users would improve significantly.
3.2 Screen reader use cases
The next step in the questionnaire preparation phase is development of various screen reader
use cases. These will provide the technical grounds that complement gathered user
observations and bring the significant improvement to the quality of the questionnaire. Also it
will enable the project software developers to use a screen reader more by themselves and
therefore to get more comfortable to its environment. This research paper brings only the
results and conclusions of conducted use cases, not the actual implementations. Testing cases
took mostly HTML and PDF3 documents into consideration, since these are among the most
common format types used as learning materials nowadays, especially at University of Split.
HTML format is particularly suitable for testing cases due to its flexibility. Not only it is easy
to build and maintain, but also offers plenty of good practices and standards to build fully
accessible documents. Elements tested in the following use cases are those considered to be
the most problematic for a screen reader interpretation (as researched from user observations)
and/or other most frequently used elements from the common knowledge. Screen reader used
in this testing is JAWS v11 since the entire user group involved in the project has the most
experience with this exact version. Using one more developer screen reader – ChromeVox
v1.31, further enhanced testing.
Other used software is Internet Explorer v8 and Adobe Reader v11 on Windows 7 64bit.
While evaluating the results, please note that screen readers are configurable to its behaviours
and only default configuration is taken into account in the research. Although there are newer
versions of specified software that offer improvements our users are still using older versions,
thus this research is in scope of that software. It was important to see and learn their practices
and this could not be achieved by forcing users to use the newest software versions. It is
important to understand that newer version of JAWS software, which is essential in the
research, cannot make up missing elements but can only handle them better that the previous
versions.
3.2.1 Use case - Images
A goal of this use case is to test screen reader behaviour in various image positions and
configurations. In general, when a screen reader reaches the image it indicates the image
appearance with a word “graphic” followed by alt ort title attribute, if present. ChromeVox in
most cases indicates only the representation of an image (for example alt attribute) without
indicating a word “image” itself, unless there are no attributes to represent it.
3
Portable Document Format
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1. Image <img> with both alt and title attributes - If both alt and title attributes are present,
only the alt attribute will be indicated by the reader.
2. Image <img> without alt attribute - If no alt attribute is present, the reader will indicate the
title attribute. If there is no title attribute, JAWS will completely ignore the image. Some
other screen readers like ChromeVox might indicate the file name followed by a word
“image” in this case.
3. Image <img> with an empty alt=” ” attribute - If alt attribute is present but does not
contain a value, JAWS will completely ignore the image no matter if title attribute is present,
rather than just indicating “graphic” at all. ChromeVox will ignore the image only if title
attribute is missing and alt attribute is present but empty.
4. Image <img> wrapped by anchor tag <a> - JAWS will indicate “link” (or “visited link”,
etc.) followed by a word “graphic”, followed by image behaviour as defined above, except in
cases where the image would normally be ignored and <a> does not contain a title attribute.
In these cases, JAWS will always only indicate “link graphic”. ChromeVox maintains the
same image behaviour defined above and additionally indicates a word “link” in the end, no
matter if image is ignored or not.
5. Image <img> wrapped by anchor tag <a> containing title attribute - If title attribute is
present on <a> tag that contains image, JAWS will use it only in cases where it would
normally ignore the image instead of indicating “link graphic” as defined above. However,
ChromeVox will always completely ignore the image and indicate the title attribute of <a>.
The conclusion is that it is always the best to follow standard practices using alt for image.
6. Image <img> in the beginning, middle or at the end of a paragraph <p> - No matter on
position of an image between paragraphs or any other element, the reader will indicate the
image as defined above.
7. Image wrapped by <div>, <span>, <p>, <h1> and other elements - Non-focusable
elements have no effect to the image representation. Reader ignores these tags.
3.2.2 Use case - Links

A goal of this use case is to test screen reader behaviour while reaching internal and external
links. Internal links reference a position within existing document, while external are
referencing to the external locations. It will also test various technical implementations of
links like dynamically derived links. All the links implemented other way then a standard way
(within <a> tag) will not be contained in JAWS auto-generated list of links (CTRL+F7 keys
combination). In general, when a screen reader reaches the link, it indicates the link
appearance with a word “link” followed by containing content representation. In the following
use case, the containing content of a link will be named a “link label” no matter if it contains a
text, image or something else.
1. Standard internal and external links <a> - The reader indicates a word “link” followed by
a link label representation. This behaviour is the same no matter if href is targeting internal
or external location, or even if link points the part of the same page. Unlike JAWS,
ChromeVox will indicate hash links as “internal links”. If href attribute is not present at all
within a link <a>, JAWS will not indicate the element as “link” but rather as regular non-
focusable element, while ChromeVox will read it regularly.
2. Empty link – <a> without label - If link <a> does not contain both href and its link label, it
will not only be ignored by the reader, but will not be visible for sighted users as well, no
matter if title attribute is specified. However, if link does contain href but not link label and
title, it will not be visible to sighted user, but JAWS will indicate a word “link” followed by
URL specified by href. ChromeVox will ignore it.
3. Link <a> with title attribute - The title attribute value will always be used as link
representation if link label is empty but it has href attribute present. Otherwise, link label
gets higher priority. ChromeVox might indicate link title attribute whenever exists (depends
on link position), so it needs to be used cautiously.
4. Link <a> with href attribute containing an e-mail - If href attribute value is preceded by
“mailto:”, followed by e-mail address, the reader will not indicate a word “link” but rather
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“send mail link” followed by content contained in <a> tag. ChromeVox so far, does not
distinct “mailto” links from the regular ones.
5. Link implemented as onclick attribute - If an onlclick attribute is present on some HTML
tag, JAWS will emphasize the behaviour of this element by indicating a word ‘clickable’
after interpreting it. Only <div>, <span> and <p> tags were tested, but it should work for
any element. ChromeVox however does not recognize those elements if there is no WAI-
ARIA mark-up4. If <a> tag specifies onclick attribute, it does not change the regular link
behaviour as defined above.
6. Link <a> implemented dynamically by JavaScript (document.onready) - All the
elements, excluding <a> tag that have onclick event attached dynamically (e.g. within
document.onready event handler) will not be represented as a link by the reader.
3.2.3 Use case – Multilingual texts

A goal of this use case is to test screen reader behaviour when it encounters part of a text in a
different language than the rest of the paragraph. In this test, three languages were used:
English, Croatian and Spanish. Screen reader cannot automatically recognize the language by
itself, thus creator must mark the language of the content properly. If a document language is
marked (<html lang…), and the part of a text in different language is specified properly using
lang attribute, a screen reader should switch a speech language according to mark-ups and
read the text properly. Otherwise, it would read the text with the incomprehensible
pronunciations. A screen reader might note a user about the language switch by indicating the
language name before continuing speech. However, when the reader doesn’t support the
language it can indicate the language name, but continue to read in a default language.
3.2.4 Use case – Mathematical formulas
Image representation is the most common practice of presenting mathematical formulas in
learning materials. At best, equation editor embeds it in Microsoft Word document. This is
suitable enough for sighted people, but completely inaccessible for blind. Furthermore, those
formulas cannot be copied or selected. Also there are issues with the image quality loss.
MathML is standard, recommended by W3C5, for structuring formulas which JAWS supports.
This standard defines a strict XML syntax for creating formulas, and therefore the machine
easily interprets it. The issue about MathML is lack of web browser support. In this use case,
it was tested only in Internet Explorer, which does not recognize MathML syntax by default
and requires additional plugins. When enabled it displays mathematical notation in web pages
and also allows mathematical expressions to be enlarged and spoken for people with reading-
related learning disabilities.
3.2.5 Use case – Other common elements
A goal of this use case is to test screen reader behaviour while reaching other commonly used
HTML elements. It will also provide a general overview of common scenarios of
implementing dynamic content that can work with a screen reader.
1. Text formatting - Most of the structural formatting elements (including phrase tags) were
tested in this use case. Such are: <em>, <strong>, <dfn>, <code>, <samp>, <kbd>,
<var>, <abbr>, <address>, <bdo>, <blockquote>, <q>, <mark>, <sub>, <sup>,
<small>, <i> and <b>. Some elements such as <b> and <strong> visually appears
identically for a sighted user (they have different semantic meaning, according to HTML5
specification), so at first, the use case goal was to decide which elements are more
appropriate for blind users and how screen reader interprets them. However, the results
4
Web Accessibility Initiative - Accessible Rich Internet Applications
5
http://www.w3.org/TR/2014/REC-MathML3-20140410/
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showed that the reader does not indicate any of those elements at all in default configuration.
Only exception is <blockquote> where JAWS indicates it by a word “blockquote”, followed
by a cite source, followed by the content and in the end indicating “blockquote end”.
ChromeVox works the similar way, but does not indicate the <blockquote>.
2. List <ul>, <ol> elements - The reader will indicate a list appearance with “List of x items”
where x is the number of list items, which is extremely useful for blind people. The reader
will read list, item by item, including preceding symbol of each list element (number, bullet,
etc.). When the end of a list is reached, the reader will indicate “list end”. If list item symbol
does not exist (ie hidden using CSS), JAWS will read the items one after another in the same
manner as if they would be in the same line. This prevents a user to determine the end of a
list element. If multiple lists are nested it might be disorienting for blind users to navigate
through them. However, ChromeVox indicates the list item end. ChromeVox also indicates
if a list is ordered or regular.
3. Manually styled heading using <div> element - A heading title can be styled by using CSS
only, without <h> tag. Visually, it will look similar for sighted person but the reader cannot
determine a real semantic meaning of the element. Therefore, a user cannot traverse it in the
list of headings (INS+F6). Even if the user does not use this list, using the standard practices
is preferable.
4. Tables <table> - The reader will always indicate a “table” followed by information about the
number of rows and columns. The reader traverse table cells in order in which they appear in
HTML code with no indication of beginning or the end of a single row. The reader, by
default, also does not indicate merged cells and it interprets it as a single ones. When the end
of the table is reached, the reader will indicate “table end”. ChromeVox indicates a “table”
but not a table end.
5. Dynamically appended elements - If some HTML elements are appended dynamically to
the document using Javascript, the reader will treat those elements the same way as the rest
of the static content.
6. The title attribute, in general - The title attribute can do more harm than good to the
accessibility of images and links (7). The title is essential for some elements, such as
<acronym> or <abbr>, it can be applied to any HTML element to augment the information
about the element. In some cases, it could clear link text and images with good alt attributes,
often creating classic examples of “too much accessibility”, while the attribute will almost
never actually be read by default.
7. Hiding content from sighted users and preserving it for the reader - There are situations
where information is apparent visually (icons, large blocks...), but may not be apparent to
screen reader users. They may need a link to skip block or a label to represent the icon, etc.
In these cases, it is appropriate to mark-up content in a way that it is read by a screen reader,
but invisible to sighted users. CSS hiding should never be used to hide content from a screen
reader. Rather, it is necessary to position those elements out of the sight of a page and this
works perfectly in both tested cases with JAWS and ChromeVox reader.
3.2.6 WAI-ARIA mark-up

Rich and multimedia content is increasing rapidly on the web. It is very attractive for sighted
people, but it brings severe problems to screen reader users (Miyashita, Sato, Takagi, &
Asakawa, 2007). HTML standards do not define a mechanism that enables the machine to
identify the function and purpose of document elements. This is accessibility issue for
interactive Internet applications. Using only proper document structure does not provide
semantic interpretation of interactive page elements to a user. WAI-ARIA is part of ISO/IEC
40500:2012 standard which allows enhanced accessibility of interactive HTML web
applications. It provides content roles for identifying page structure (such as navigation,
search, main content, etc.), gives better support for keyboard accessibility and interactivity,
and much more. WAI-ARIA works as expected in both JAWS and ChromeVox
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3.2.7 Use case – PDF documents
A goal of this simple use case was to test screen reader behaviour while reading PDF
documents. In general, properly formatted PDF documents are being read by a screen reader
in the exact way as the HTML documents are. Properly formatted document means that all the
images are described, headings marked and different languages properly defined the same
way as in HTML document. Tables, headings, images, lists and other common elements were
evaluated in this use case. Most likely, all other document formats have a similar behaviour
but it might take a little more effort to adjust their accessibility, opposite to simpleness of
HTML. This is among the rich functionality of HTML a reason why HTML documents are
the most preferable. For visually impaired people one of the problems with PDF documents
lay in content that does not adapt to high magnification levels. The document content often
does not fit properly to its margins, but scrolls horizontally. Also some PDF documents are
inaccessible and completely unreadable to a screen reader (e.g. poorly scanned documents and
copyrighted documents).
3.3 Experimental results
The knowledge from the preparation phase was used to create and conduct the questionnaire
that will identify software requirements of accessible e-learning system. The questionnaire6
with nearly 100 questions divided into four parts was made. Altogether questionnaire gives
information about software and tools that blind and visually impaired persons use in their
everyday life. It gives us overview of participant’s habits, practices, impressions and their
current experiences while learning and using the web in general. Also it brings the questions
derived from previous technical research and observations so it is possible to identify
improvements to the current state. In the end it is used to encourage users to talk extensively
through their point of view to bring further improvements to the learning process facilitation.
Since faculties at the University of Split mostly use Moodle LMS, the most questions are
devoted to it. Users were selected according to their previous experience with electronic
learning materials. The questionnaire interview involved ten blind and visually impaired
expert users from Dalmatia area (2 of 10 are blind, the rest are visually impaired; 6 of 10 are
woman, 4 of 10 are men; 4 of 10 are faculty students, the rest are final year high school
students). Since only 13% of visually impaired population is blind7, it is very difficult to find
a blind person that meets initial requirements.
All of users from the expert group use Internet every day, whether it is for learning purpose or
just for fun. Users rated their own knowledge of operating system, which they use, on their
computers as good. Complex interfaces that consist of many elements are problem for
visually impaired groups of people. They cause confusion for visually impaired person,
especially if screen magnifiers are used. For blind users complex interfaces are greater
problem because screen reader reads all elements that interface contains, and that is
sometimes more than ten thousand elements. All of users agree that accessibility of learning
materials should improve. All except one use social networks (primary Facebook, followed by
Skype) in everyday life. Only two users (one blind and one visually impaired) visit web sites
that are familiar to them from before, the rest of users regularly visit various web sites. As a
biggest problem screen reader users point poorly described (or not described) images and
tables, document format that is not readable by their screen reader and pop-up windows. Also,
proper document format is essential for them. Most of users prefer .doc/.docx and PDF
6
Questionnaire is available at the following link http://www.scribd.com/doc/215703353/IPA-Let-s-
Study-Together-questionnaire
7
WHO Fact Sheet N°282, Visual impairment and blindness. Updated October 2013
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document formats. Images and tables should be described so that screen readers can read it.
Content creators should avoid using more than three heading levels because it is confusing
and hard to perceive the document structure. When it comes to mathematic formulas, blind
people find it difficult to follow complex mathematical expressions. If there are mathematical
expressions present in learning material it is very important for them to be described in a
simple way, as clear as it is possible. For visually impaired persons the presence of
accessibility options on the web sites is highly desirable. All users agreed that breadcrumbs
navigation is important to them, and it would be good to have it somewhere on the top of the
screen. When it comes to formatting, visually impaired person prefer simple font, such as
Arial or Times New Roman. Important text should be marked bold or by somewhat larger
font, but not using colors since most of them have certain colour combinations that facilitate
their process of reading. Also, italic fonts and handwriting fonts are not suitable for them to
read.
4. Conclusion
Through the questionnaire, numerous disadvantages and problems were identified for the
project’s user requirements specification document. Screen reader users encounter these
issues on a daily basis. All of these problems are additional obstacles for already difficult
process of learning. The most significant accessibility issues faced by blind and visually
impaired people in e-learning teaching materials are: not properly structured or described
content – especially not described images, complexity of the whole document or user
interface, unexpected focus switching and not adaptable or responsive content to all kind of
screen resolutions, magnification levels and background and foreground colours. Among
others, to solve at least these problems in teaching materials would already show a significant
improvement towards making studies at faculties and schools more accessible. In general, the
chances to find employment grow with the level of person’s education. Labour market
statistics show that more education implies higher rates of employment. The IPA “Let’s study
together” project wishes to provide blind and visually impaired people better employment
opportunities, through creating adequate conditions for inclusion into regular education at
academic studies in Split.
References
Croatian Blind Union. (2009). Speech synthesizers for Croatian language. Retrieved February 2014
from http://www.savez-slijepih.hr/hr/kategorija/govorne-jedinice-30/
Giraud, S., Colombi, T., Russo, A., & Thérouanne, P. (2011). Accessibility of rich internet
applications for blind people: a study to identify the main problems and solutions. Conference CHItaly
2011 Facing complexity, (pp. 163-166).
Kurniawan, S., & Zaphiris, P. (2007). Advances in Universal Web Design and Evaluation: Research,
Trends and Opportunities. Idea Group Inc (IGI).
Miyashita, H., Sato, D., Takagi, H., & Asakawa, C. (2007). Making multimedia content accessible for
screen reader users. W4A '07 - 2007 international cross-disciplinary conference on Web accessibility,
(pp. 126-127).
Royal National Institute of Blind People, London. (2010, July). Using HTML Title attribute for
accessibility. Retrieved February 2014 from
http://www.rnib.org.uk/professionals/webaccessibility/wacblog/Lists/Posts/Post.aspx?id=38
Lakhmi, J. C. (Ed.). (2008). Advanced Computational Intelligence Paradigms in Healthcare - 3
(Studies in Computational Intelligence). Springer.
Theofanos, M. F., & Redish, J. (2003). Bridging the gap: between accessibility and usability.
Interactions magazine , 36-51.
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University of Ottawa, Canada. (2013, June). Understanding Barriers of Accessibility. Retrieved
February 2014 from http://www.uottawa.ca/accessibility/includes/pdf/accessibility-
UnderstandingBarriers-June-2013-COU.pdf
University of Split, Faculty of Economics. (2013). Studirajmo zajedno! - Let's Study Together!
Retrieved Februrary 2014 from http://www.efst.hr/vijesti.php?n=2633
Utah State University, Center for Persons with Disabilities. (2013). Designing for Screen Reader
Compatibility. Retrieved February 2014 from http://webaim.org/techniques/screenreader/
Utah State University, Center for Persons with Disabilities. (2012, May). Screen Reader User Survey
#4 Results. Retrieved February 2014 from http://webaim.org/projects/screenreadersurvey4/#used
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Framework for Development of Physical Models and Simulations
Hrvoje Mladinić
Primary school Plokite, Split, Croatia
hrvmla@gmail.com
Goran Zaharija
University of Split, Faculty of Science, Croatia
gzaharija@pmfst.hr
Saša Mladenović
sasa.mladenovic@pmfst.hr
Abstract. Numerous scientific studies that have been conducted in the field of Physics over the last
few decades suggest the necessity of departing from traditional ways of learning and teaching Physics
in schools. Therefore, there is an increased resorting to the use of modern media in teaching by which
it is possible to visualize the physical phenomena and situations. Researches in the field of teaching
have shown that simulations can encourage students to greater involvement in class and more effective
acquisition of knowledge and skills through active learning. Creating simulations for teaching Physics
can be a very demanding job, and sometimes, depending on the programming tool, you need to have a
great knowledge and experience in the field of programming. The subject of this paper is to present a
framework for development of physical models which doesn’t require prior knowledge in the field of
programming, and can quickly and easily be used to create a simulation of certain physical
phenomena. To demonstrate the efficiency of the frame, a new physical model is created and it
represents the particle oscillation on the spring. In addition, experimental study was conducted in order
to evaluate the usefulness and ease of use of this framework. Results of the study are presented and
discussed.
Keywords: physics, computer simulations, framework, visualization, learning
1. Introduction
The idea for this paper was the result of desire and need for deviation from the traditional
ways of learning and teaching Physics in schools. In order to achieve this it is necessary to
modernize the teaching of Physics. This could be done by making certain physical phenomena
and situations easier and more interesting to learn. Using modern media in Physics it is
possible to visualize physical phenomena that are part of Physics curriculum. When it comes
to the visualization of physical contents, a great role is played by simulations that allow
interaction which, by changing the parameters, can affect the outcome of the simulation
(Chang, Chen, Ling & Sung, 2008). Researches have shown that simulations can encourage
students to greater involvement in class and more effective acquisition of knowledge and
skills through active learning. (Werner-Stark, Vathy-Fogarassy & Gál, 2008).
Redish (2007) of the University of Maryland specifically dealt with simulations. Redish has
identified three conditions that must be satisfied so that computer simulation could be
effective and widespread used:
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1. Simulation must have educational objectives and information must be given in a way
that is understandable for those who will use them.
2. Simulation should be easy to apply so that teacher can easily use it in the classroom
and that students can easily learn to use it.
3. Simulation must be flexible so that can be easily modified in order to correspond to a
particular teaching ambience.
Main goal of this paper is to present a framework for development of physical models with
which everyone (teacher, student), regardless of prior knowledge in programming, can
quickly and easily create a simulation of certain physical phenomena. Creating such
simulations, using the framework, is very rewarding because it does not require much time
and great expertise in the area of programming. Due to its simplicity, the simulation
constructed using this framework can be used in teaching Computer science. This would
enable the student to learn how to easily modify existing and create his own simulations
which would increase the level of interactivity. In addition, the student could use the
framework to create simulations of certain phenomena related to other subjects such as
Mathematics, Chemistry and Biology.
As part of this paper, an experimental study among the eighth-grade students has been carried
out. The aim of this study is to show that it is possible, using models and simulations, to make
teaching Physics more interesting and to enable students to quickly and easily detect
relationships between physical quantities within certain physical phenomena. The study was
conducted in the form of a questionnaire which obtained students' opinion on the usefulness,
ease of use and satisfaction of using models and simulations in teaching Physics.
2. Framework for development of physical models and simulations

Development of models and simulations for teaching Physics can be a very demanding job
and sometimes, depending on the programming tool, requires a great knowledge and
experience in the field of programming. For this reason created framework for development
of physical models was created. This framework is generated by using the programming
language NetLogo (Wilensky, 1999), environment for programmed modelling based on
agents and is used to create simulations of various natural and social phenomena. It is based
on earlier graphically oriented language called Logo, which has been part of the Computer
science curriculum in primary schools for many years now (Teahan, 2010).
2.1 Presentation of the framework

The framework (Fig. 1) was created by analysing the source code of the uniform linear
motion model1. The analysis determined the basic structure and the basic procedures that each
model must contain. The complexity of those procedures depends on the complexity and
requirements of the model but each model must contain the basic components such as:
 Declaration of used variables
 Procedure “setup” that creates a physical system by calling the subprocedures for
creating background and particle
 Procedure “go” that drives the system by calling the subprocedures for entering and
processing data
1
model with its source code is available at web address:
http://modelingcommons.org/browse/one_model/4030#model_tabs_browse_info
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Figure 1 Framework for development of physical models and simulations
2.2 Simulation developing process

In order to develop fully functioning simulation it is necessary to follow a specific procedure
while using this framework. There are three main phases that must be followed while
developing a simulation of some particular physical system. Each of those phases consists of
few steps that need to be completed in order to progress to the next phase of development.
Figure 2 depicts those main phases of development as well as necessary steps. Whole design
process is described in following sections.
Figure 2 Main phases of simulation development process
2.2.1 Analysing problem

First phase of simulation development is defining and analysing a concrete problem or
physical system that will be simulated using the proposed framework. Different variables
used in simulating specific physical system should be recognized and defined. This provides
the framework with basic variables used in defining and solving a particular problem. These
global variables present most important concepts associated with particular problem. It is
important to precisely define these variables as later changes in this part of the simulation
cause changes in other parts of simulation as well.
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2.2.2 Defining environment
Second phase of simulation development consists of defining the environment of the
particular physical system being developed. This phase is performed in two steps. First it is
necessary to define the parameters of the whole physical system that is being simulated (i.e.
the background of the simulation). Second step is definition of elements that are located
within that physical system (for example, different particles) and are usually the main focus of
simulation. This phase matches the development of “setup” part of the simulation. Procedures
defined in this phase will be used in the beginning of the simulation.
2.2.3 Simulating behaviour
Last phase of simulation development is defining the behaviour of elements that are part of
the simulation. This phase represents the development of the “go” procedure and all related
procedures. Although we are defining the behaviour of the elements, usually it is best to
separately define data entry procedures and data processing procedures so there are also two
steps during this phase, one for each type of those procedures.
After completing all above phases, simulation should be ready to use. If necessary, additional
iterations of development phases can be conducted in order to upgrade or modify existing
simulations. Structure of this framework allows simple and intuitive customization of existing
simulations as well as developing new ones.
2.3 Use case examples

To demonstrate the efficiency of the presented framework, two new physical models
were created. The first model represents the simulation of uniformly accelerated motion while
the second model simulates oscillation of the particle on a spring. According to the presented
framework, each model must contain the basic component such as the procedures “setup” and
“go” and declaration of the variables used. In the following sections, the process of creating
these models is briefly described.
2.3.1 Model of uniformly accelerated motion
This model simulates a uniformly accelerated motion2 and visualizes the relationships
between physical quantities such as acceleration, speed and distance travelled (Fig. 3).
Figure 3 User interface of the model of uniformly accelerated motion
2
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The procedure “setup” of this model includes a subprocedure that creates physical system i.e.
environment and a subprocedure that creates particle. Subprocedure that creates environment
is named “setup-background” and within it the initial and the final position of particle motion
is defined. The initial position is always the same while the final position is changed by
pressing the button “create world” in the user interface i.e. by calling the subprocedure
“setup-background” which is part of the procedure “setup”. Both positions are coloured grey
and the initial position is labelled with a letter A while the final position is labelled with a
letter B. Subprocedure that creates particle is named “setup-particle” and specifies the
particle that is moving. Within that procedure, one particle is created, associated with the
colour red, the shape of the car and the direction of motion from left to right.
Procedure “go” contains subprocedures for data entry and data processing. Subprocedure for
data entry is named “entry” and defines input parameters and physical quantities that affect
the motion of the particle. Within this procedure, the time interval Δt is set to a constant value
while the value of the acceleration is set by user through user interface. Subprocedure for data
processing is named “calculation”. Although this procedure is very simple, it is a main
initiator of the simulation i.e. within it the motion of the particle is defined. Within this
procedure, using simple mathematical formulations, change of speed (Eq. 1), speed (Eq. 2),
displacement (Eq. 3), current position of the particle (Eq. 4) and total distance travelled (Eq.
5) are defined.
v  a  t (1)
v  v  v (2)
x  v  t (3)
xcor  xcor  x (4)
s  s  x (5)
At the very beginning of the program code the variables are declared as defined by the
framework. Those variables to which user does not have access (displacement of particle) are
declared as particle's own while the variables which user can modify or just observe through
user interface are declared as global (acceleration, speed, distance travelled).
In addition to visualization of uniformly accelerated motion this model contains a graphical
representation of distance dependence on time, speed dependence on time and acceleration
dependence on time (Fig. 3). Graphical representation is easily created through the user
interface. Using a dialog box it is possible to specify the name of the diagram, horizontal and
vertical axes and physical quantity which we want to observe (Fig 4).
Figure 4 Graphical representation of distance dependence on time
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2.3.1 Model of particle oscillation on spring
This model3 (Fig. 5) simulates a one-dimensional oscillation of particle on the spring and
visualizes certain laws between the physical quantities that characterize the physical system
(e.g. the dependence of force, speed and acceleration on the particle displacement from its
equilibrium position).
The procedure “setup” of this model also includes the subprocedure that creates physical
system i.e. environment and the subprocedure that creates particle. Subprocedure that creates
environment is named “setup-spring” and it defines a yellow solid suspension holding the
spring as well as the initial length of the spring as the red square representing the equilibrium
position of the particle that oscillates. Subprocedure that creates particle is named “setup-
particle” and defines the particle as a green circle whose distance from the equilibrium
position is changed by pressing the button “create world” in the user interface.
Procedure “go” contains subprocedures for data entry and data processing. Subprocedure for
data entry is named “entry” and defines the values of the physical quantities such as time
interval Δt which is set to constant value, constant of the spring k and mass of the particle m
whose values are set by user through user interface. Subprocedure for data processing is
named “calculation” and it defines the value of the force (Eq. 6), speed (Eq. 7), acceleration
(Eq. 8) in dependence on the extension of the spring i.e. the displacement of the particle from
its equilibrium position. In order to move the particle it is necessary, similarly to the previous
model, to define the quantities such as displacement and current position of the particle. In
addition, the procedure “calculation” contains formulations that define the values of kinetic
energy (Eq. 9), potential energy (Eq. 10) and total energy (Eq. 11).
F  k  y (6)
F  t
v  (7)
m
v
a
t (8)
m  v2
Ek 
2 (9)
E p  k  y 2
(10)
Eu  E k  E p
(11)
At the beginning of the code, same as the previous model, the variables are declared some of
which are declared as particle's own and other as global.
In addition to visualization of particle oscillation this model also contains a diagram (Fig. 6.)
which represents the change in kinetic and potential energy over time i.e. as a function of
displacement of the particle from its equilibrium position. Analysing the diagram it is easy to
notice how the kinetic energy of the particle increases as the potential energy decreases and
vice versa. The same diagram shows that the value of total energy is constant i.e. equals to the
sum of kinetic and potential energy.
3
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Figure 5 User interface of the model of particle oscillation on spring
Figure 6 Graphical presentation of kinetic, potential and total energy of the particle
3. Experimental study
The application of models and visual tools in education has been the focus of important
researches. Researches to date have shown that students who use different types of models
and visualization in the analysis may result in significant results in learning knowledge and
skills in science. In addition, interactive computer models that actively involve students in the
simulations of the natural phenomena can be used as a new form of assessment (Pathak,
Jacobson, Kim, Zhang & Deng, 2008).
As part of this paper an experimental study among the eighth-grade students has been carried
out. The aim of this study was to test the effects of proposed framework in real classroom
scenario and to evaluate frameworks usability and ease of use. From a total of sixty students
randomly were selected sixteen of them. Students have just finished processing the teaching
unit ''Motion and force''. The teaching method within this unit was quite traditional (textbook
and other required literature, blackboard, demonstration experiments) and did not involve the
use of modern media (e.g. computer and computer simulations). The idea was reprocessing of
specific contents of the unit i.e. certain physical phenomena such as uniform linear motion,
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uniform accelerated motion and Newton's second law but using the models that simulate
mentioned phenomena. Presentation of all models took less than two lessons. Also, students
were able to use the models on their own and modifying the parameters influence on the
outcome of the simulation in order to independently observe relationships between physical
quantities within the observed physical phenomena. At the end of the class, students were
offered a questionnaire which served to obtain students' opinion on the usefulness, ease of use
and satisfaction of using models and simulations in teaching Physics. The questionnaire was
created by combining two questionnaires created by experts in the field of evaluation of user
interfaces. The questionnaire consists of twelve statements divided into three groups of four
(Usefulness, Ease of Use4, and Satisfaction5). Questionnaire is based on studies conducted by
Davis (1989) and Lund (2001). Each statement has a grade range from 1 to 5. Grade 1
signifies that student strongly disagrees while the grade 5 signifies that student strongly
agrees with the statement. Within the questionnaire students were able to list, according to
their opinion, all the negative and positive aspects of using the models in teaching Physics.
Table 1 Results of the conducted questionnaire on usefulness, ease of use and satisfaction of using models and
simulations in teaching Physics
Strongly No Strongly
Nr. Of Agree Disagree Total
agree opinion disagree
Students (%) (%) (%)
(%) (%) (%)
USEFULNESS
1. Using the models would enable me to
accomplish learning 16 75 25 100
tasks more quickly
2. Using the models would improve my
16 75 25 100
learning performance
3. Using the models would make my
16 69 31 100
learning easier
4. I would find the models useful for my
16 69 31 100
learning
EASE OF USE 16
5. Learning to operate the models would be 100
16 75 19 6
easy for me
6. My interaction with the models would be 100
clear and 16 56 44
understandable
7. It would be easy for me to become skilful 100
at using the 16 44 44 12
models
8. I would find the models easy to use 16 69 25 6 100
SATISFACTION 16
9. I am satisfied with the models 16 88 12 100
10. I would recommend the models to a 100
16 81 19
friend
11. It is fun to use them 16 94 6 100
12. It is pleasant to use them 16 88 12 100
During the presentation of the models some students' reactions have been noticed. Students
were pleasantly surprised by the simplicity of visualization of the observed physical
phenomena and by the speed with which they have perceived relationships between physical
4
PUEU questionnaire, available at web address: http://hcibib.org/perlman/question.cgi?form=PUEU
5
USE questionnaire, available at web address: http://hcibib.org/perlman/question.cgi?form=USE
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quantities all by themselves. The results of the conducted questionnaire indicate a positive
students' opinion on the use of models in teaching Physics. The results are presented in table
(Table 3.1.) and diagram (Fig. 7.).
12. It is pleasant to use them 88 12
11. It is fun to use them 94 6
10. I w ould recommend the models to a friend 81 19
9. I am satisfied w ith the models 88 12
8. I w ould find the models easy to use 69 25 Strongly agree

Agree
7. It w ould be easy for me to become skillful at using the models 44 44
No opinion
6. My interaction w ith the models w ould be clear and
56 44 Disagree
understandable
Strongly disagree
5. Learning to operate the models w ould be easy for me 75 19
4. I w ould find the models useful for my learning 69 31
3. Using the models w ould make my learning easier 69 31
2. Using the models w ould improve my learning performance 75 25
1. Using the models w ould enable me to accomplish learning

75 25
tasks more quickly
0% 20% 40% 60% 80% 100%
Figure 7 Frequency diagram
4. Conclusion
According to the results of the questionnaire it can be concluded that students show great
interest in this teaching method. Students believe that using the models in teaching Physics
would facilitate, accelerate and make more interesting learning of certain physical concepts.
This kind of teaching approach would be different from traditional ways of teaching which
students often consider as boring, tedious and uninteresting. A few students gave their opinion
about the negative and positive aspects of using models. Some students believe that excessive
use of the models could cause boredom. Most students did not notice any negative aspect and
for the positive aspects they usually state that the observed phenomena is explained more
vividly, that learning is faster, more convenient and easier, that it can be used at home and
that is easy to use even for the one who has not previously worked on a computer.
Intention of the future researches is to examine the teachers' reactions and opinions on
using the models in teaching Physics and also examine how easy is for them to modify
existing or create their own simulations using the presented framework. The research can be
extended on the teachers of other natural and social subjects. In addition, as a successor to
Logo programming language which has been part of the Computer science curriculum in
primary schools for many years now, NetLogo could be a natural sequence of development of
teaching Computer science which can this way be very nicely fitted and connected with other
natural and social subjects.
References
Chang, K. E., Chen, Y. L., Lin, H. Y., & Sung, Y. T. (2008). Effects of learning support in
simulation-based physics learning. Computers & Education, 51(4), 1486-1498.
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Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of
information technology. MIS quarterly, 319-340.
Lund, A. M. (2001). Measuring usability with the USE questionnaire. Usability interface,
8(2), 3-6.
Pathak, S. A., Jacobson, M. J., Kim, B., Zhang, B., & Deng, F. (2008). Learning the Physics
of Electricity with Agent-Based Models: The paradox of productive failure.
Pathak, S. A., Jacobson, M. J., Kim, B., Zhang, B., & Deng, F. (2008). Learning the Physics
of Electricity with Agent-Based Models: The paradox of productive failure.
Redish, J. (2007). Expanding usability testing to evaluate complex systems. Journal of
Usability Studies, 2(3), 102-111.
Teahan, W. J. (2010). Artificial Intelligence–Agents and Environments. BookBoon.
Werner-Stark, Á., Vathy-Fogarassy, Á., & Gál, B. (2008, June). Virtual Reality Simulations
in the Education of Mathematics and Physics. In World Conference on Educational
Multimedia, Hypermedia and Telecommunications (Vol. 2008, No. 1, pp. 5478-5483).
Wilensky, U. (1999). NetLogo. http://ccl.northwestern.edu/netlogo/. Center for Connected
Learning and Computer-Based Modeling, Northwestern University, Evanston, IL.
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LEaRN – LEgo Robot and Netlogo
Goran Zaharija
goran.zaharija@pmfst.hr
Ana Grubač
ana.grubac@pmfst.hr
Andrina Granić
andrina.granic@pmfst.hr
Abstract. This paper presents a framework that can be used in classroom in order to improve current
teaching methods and motivate students by adopting a more interactive approach in teaching and
learning process. Proposed framework provides a combination of simulated environment and real
physical robot, both often used in classroom but rarely at the same time. An overview of the
architecture of proposed framework is given. To test the effectiveness of the proposed framework,
experimental study was conducted by using the framework in a single college course during one
semester. Additionally, obtained observations and conclusions along with potential future work are
discussed as well.
Key words: Computer simulations, robotics, learning, framework
1. Introduction
There are many different approaches which attempt to improve classroom experience for
students. One of such approaches is relying on usage of different simulations in order to (i)
promote the use of critical and evaluative thinking and (ii) make lectures more interesting by
visualizing different problems, making them easier to comprehend. On the other hand, to
improve traditional teaching methods and provide students with more active role in a class,
another approach is using real physical robots in a classroom. This paper aims to present a
framework that combines these two approaches by establishing a connection between
simulated and physical representation of a particular environment (for example a robot in a
maze). For the simulated environment we have used NetLogo, a multi-agent programmable
modelling environment, while the physical representation was organized using Lego
Mindstorms robots.
2. Background to the research

Lego Mindstorms robots have been subject of many researches in the last two decades. Most
of those researches discuss advantage and disadvantage of using Lego Mindstorms robots as
educational tool in a wide range of subjects such as computer science (Cliburn, 2006),
engineering (Khalaf, Balawi, Hitt, & Radaideh, 2010), computer programming (Cliburn,
2006; Ewert, Schilberg & Jeschke, 2013), mechatronic (Tokuyasu, 2007), artificial
intelligence (Klassner, 2002) etc. Furthermore, robots can be integrated in course curriculum
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at all levels of education; from elementary school (Hixon, 2007) to university level (Cliburn,
2006; Khalaf et al. 2010; Tokuyasu, 2007; Klassner, 2002).
Analysis of relevant literature indicates that Lego robots can be used in several educational
purposes: (i) teaching basic concepts in computer science, programming, artificial
intelligence, engineering and robotics, (ii) developing mathematical and logic thinking, (iii)
developing problem-solving skills and (iv) motivating students to be engaged in class
activities. Use of Lego robots has been inspired by constructivism learning theory (Alimisis,
Moro, Arlegui, Pina, Frangou, & Papanikolaou, 2007) which claims that knowledge is
actively constructed by a student, not passively absorbed from textbooks and lectures (Fosnot,
2013).
Cliburn (2006) used Lego Mindstorms to teach students fundamental concepts of computer
science, introductory programming and advanced programing. Lego robots, generally,
increase student enjoyment of computer science courses but it was concluded that they are not
appropriate for every course. In courses of introductory programming and advanced
programing teacher must find an appropriate programming interface and carefully choose
projects. Most successful implementation of the robots in the classroom has been with
fundamental concepts of computer science. Robots can be great examples, but only in the
right contexts.
Fagin and Merkle (2003) conducted a year-long experiment that included using robots to
teach computer science. Students were divided into “robotics” sections and “non-robotic”
sections. Their results showed that “robotics” sections scores were lower than “non-robotic”
sections scores.
Klassner case study (2002) examines LEGO Mindstorms suitability as a hardware platform
for integrating robotics into an Artificial Intelligence course. Students worked on several team
projects. Some of those projects were based on Mindstorms and NQC coding and some on
Lisp coding. Students said that robotics problems were positively influencing their learning.
Conclusion was that robot projects gave students a strong understanding of the concepts
highlighted in the project goals.
In order to successfully implement Lego Mindstorms in the classroom, every student should
have Lego Mindstorms kit and enough time to build her/his own robot. In small universities
and courses with large number of enrolled students that can be problem. Therefore, many
robot simulation environments have been developed like Netologo (Wilensky, 1999),
EDURobot (Abiyev, Ibrahim & Erin, 2010), RoboKol (Conkur, 2006)], RoboXAP (Chu,
Goldman & Sklar, 2005) and alike.
Abiyev, Erin and Ibrahim (2010) developed EDURobot, an educational software tool aimed
to improve understanding of robotics for undergraduate and graduate students. EDURobot
was developed to teach students different algorithms for navigation problems of a robot
avoiding obstacles. They conducted case study to find out students’ opinions while using the
EDURobot simulation program (Abiyev et al., 2010). Results show that the software tool has
increased students’ knowledge and understanding of robotics and gave them a better insight
into the various robotic path planning and navigation algorithms. All students said that a
computer simulation is an effective way for them to learn.
Yadin (2013) designed undergraduate course that employs a visual learning environment that
simulates a virtual two dimensional world which contains a robot that performs various tasks
while overcoming obstacles that exist in its way. Students were given several assignments.
For every assignment they were asked to verbally define the problem and outline the possible
solution. After that they had to define the instructions for the robot. The study showed that
visual environment is not sufficient for simplifying abstract concepts.
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3. Proposed framework
As can be seen from the previous section, there are many different approaches in using
simulations or physical robots in educational purposes. All of those approaches have a
number of advantages and disadvantages. Main purpose of the framework is to make use of
all advantages that using a simulated environment provides us with, while adding the
possibility to demonstrate agent behaviour by using a physical robot.
Another advantage of the proposed framework is that it provides a feedback between the
simulation and the robot by allowing the two-way communication between them avoiding
oversimplification present when using only ideal environment. It is possible not only to
transfer data from simulation to the robot, but the framework also allows the robot to send
data back to the simulation (for example sensor values, or its current heading or coordinates).
The received data can be included in the simulation and have an impact on its execution. This
allows us to bridge the gap between the physical and the simulated environment, with all their
similarities and differences creating a unique hybrid environment. Described approach should
help students to familiarize themselves with some basic concepts associated with
programming, artificial intelligence, robotics and multi-agent systems in a simple ways since
the common sense reasoning is used when solving navigation problems.
Figure 1 shows an overview of the proposed framework architecture, while each component is
described in details in following subsections.
Figure 1 Overview of proposed framework architecture
3.1 Simulated environment

As already mentioned, Netlogo has been used as tool for depicting simulated environment of
the robot. This environment was the primary choice due to many reasons, but mainly because
its relative simplicity for beginners and also since Logo programming language is part of
Croatian public school curriculum (Bakić-Tomić & Dumančić, 2009). For the purposes of this
framework we have developed a simulation that displays a single robot in a finite discrete
environment (a maze). This simulation allows us to customize various parameters such as
dimensions of a maze, number of robots, dimensions of each patch and so on. The idea to
introduce the maze is consistent with concrete application of several algorithms already
learned throughout the course “Introduction to Artificial Intelligence”.
Simulation is designed using modular approach so it consists of 5 major modules: main code
containing parameters specific to that simulation; agent’s behaviour; basic movement
commands; maze generation; and data management (writing and loading). Figure 2 shows the
overview of the simulation modules. Each of these modules can easily be changed without
affecting the behaviour of other modules. Also they are all separated and can be individually
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included in other simulations. This provides a greater degree of customization thus ensuring
that this framework is not limited to a single use case scenario.
Figure 2 Main parts of simulated environment
In order to avoid reproducing the solutions given trough mentioned course, framework was
designed with a functionality of exchanging different environments. Maze design can
manually be reconfigured by painting or removing the walls or one of the few predetermined
mazes can be loaded. Each robot located in the maze can be navigated manually or by a
simple program which can be written using three basic movement commands (go forward,
rotate right and rotate left) in conjunction with other Netlogo commands (such as loops and
conditional statements). By allowing the manual control of agent’s movement, students are
given the possibility to solve given problems without possessing any programming
knowledge or explicit formalization of algorithms used in maze solving. This approach is
used to enable using the framework in the same way as solving problems on paper. Given the
possibility to use basic commands, even students with no prior knowledge of programming
can slowly be taught how to write basic programs.
Simulation is designed in such a way that every time a single robot performs one of basic
movement commands, that command is memorized and added to the sequence of performed
commands. This sequence of commands is transferred to the physical robot in order to
execute them in real world. After sending current command and after the successful execution
of that order by the physical robot, simulation receives feedback from that robot and displays
obtained information within itself. If necessary, this last step can be skipped so that the
simulation is only sending commands without receiving any feedback from physical robot,
thus ensuring the usage of static environment.
As the orders are executed sequentially and with feedback, concept of agent’s belief is
introduced, as well as static environment that is represented by agent’s view of the world
within simulation. Following the interpretation and use of received feedback from obtained
sensor values, the concept of dynamic environment is also introduced.
Simulated environment, when used as described, actually presents a mental model of the
agent that possesses beliefs, desires and intentions (BDI) about its world, only not in a
classical sense of BDI architecture (Chong, Tan & Ng, 2007) but as intuitive model of a
surrounding world. Figure 3 shows an example of one simulation with different customization
options available through the interface.
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Figure 3 Netlogo simulation representing a single robot in an empty maze
3.2 Physical environment

After defining the mental image of the world, it is necessary to define an embodiment of an
agent used in simulation, in order to further enhance teaching method using concrete
examples in real world.
Lego Mindstorms robots were used for physical representation of the simulated agents. We
have used both Lego Mindstorms NXT 2.0 and Mindstorms EVE 3 robots. One of major
advantages of using these robots is that they can be assembled in many different ways which
allows their usage in different classroom scenarios. They can be equipped with three different
kinds of sensors (ultrasound sensor, colour sensor and touch sensor) and can be constructed
with up to three motors. They are also capable of playing different sounds and displaying
black and white images on their display. Their central processing unit is capable of
memorizing and running different programs loaded in memory and they all come with
embedded Bluetooth adapter, making it easier to establish a connection with presented
framework. Although programs for Lego Mindstorms robots are usually developed by using
Lego NXT-G programming language, robots used in this framework were programmed using
NXC programming language. All of these abilities provide a wide range of possibilities for
their usage. These robots can be used in differently constructed mazes, according the type of
maze presented in the simulated environment. Figure 4 shows both simulated and physical
representations of a single robot in a maze.
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Figure 4 Physical and simulated representations of robot located in a maze.
3.3 Communications channel

In order to enable transfer of information between simulated and physical environments,
existence of a communication channel is mandatory. This communication channel allows us
to synchronize data between simulated and physical representation of a robot. Every action
that physical robot makes in the real world can be presented in a real time the corresponding
simulation. However, being a two-way communication it is also possible that physical robot
mimics a move which simulated robot just made.
Communication between Netlogo simulation and Lego Mindstorms robot is carried out using
Bluetooth adapters, both on robot and computer running the simulation. To properly exchange
information between them, a special application was developed using .NET framework and
C# programming language. This application is used to connect the computer running the
Netlogo simulation with the Mindstorms robot via Bluetooth protocol. Figure 5 offers a
snapshot of the application used for communication purpose.
Figure 5 Application used as communications channel
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After successfully pairing the simulation and the robot, program then loads the list of
commands (or single command) given by the simulation and sends them to the robot.
Commands can be executed step by step or continuously but after every single command
robot sends its current sensor values and position to the Netlogo simulation. According to the
settings in simulations that information can also be loaded step by step or all at once. When
using step by step execution of the command, application allows us to display the list of
commands that are currently on queue. It is also possible to load another set of commands
while there are some commands waiting to be executed. In that case, new commands are
added to the end of queue and will be executed in order. When there are no more commands
application will still constantly communicate with both the robot and simulation in order to
check if there is any other information that needs to be exchanged. Figure 6 shows an example
of communication between the simulation and physical robot.
Figure 6 Communication between simulation and physical robot
4. Experimental study
To test the effectiveness of the presented framework, experimental study was conducted
during the course “Introduction to Artificial Intelligence” in the year 2014. The course was
attended by 39 enrolled students. This group of students was particularly interesting because
some of them were enrolled in this class as part of their bachelor’s study while for other
students this course was part of master’s study. In addition, they had different study majors
(IT – information technology, mathematics, mathematics and IT, physics, IT and technics)
thus forming a heterogonous group with different levels of programming ability as well as
familiarity with basic concepts regarding artificial intelligence field. Aforementioned
diversity in the group is useful because it can be used as indicator how different types of
students react to the proposed framework.
Main goal of the experimental study was to use proposed framework during particular
assignments and to see whether it would help students to successfully finish the assignment.
Afterwards, students’ understanding of given concepts associated with every assignment was
evaluated. To successfully evaluate the effect of the framework in a class, it was first
necessary to measure students’ knowledge at the beginning of a semester, before the classes
started, so that the progress during the course can be observed.
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As a part of a first assignment, students had to fulfil a questionnaire asking them to evaluate
their knowledge and familiarity with certain concepts that would be taught later during the
course lectures and assignments. It should be noted that most of the students enrolled in this
course previously attended (and successfully passed) the course “Data structures and
algorithms” which already introduced them with different search algorithms and similar
concepts. Average grade of students that attended the course “Data structures and algorithms”
was 2,89 (out of 5) and the students were mostly unfamiliar with basic concepts such as
“breadth first search”, “depth first search” and “reactive agent”.
Second part of the experiment was to use proposed framework in a number of selected
assignments corresponding to concepts mentioned in given questionnaire and to compare
success rate of those assignments with the success rate of assignments performed without
using proposed framework. During the course there were 11 different assignments and
proposed framework was used in 6 of them. Table 1 shows success rate for each of those
assignments and offers an information whether the framework was used or not. An average
success rate of assignments without the use of framework was 88,2% while average success
rate of assignments with the framework was 96% percent.
Table 1 Success rate for each assignment and usage of framework
Assignment # 1 2 3 4 5 6 7 8 9 10 11
Success rate 74% 90% 97% 100% 90% 95% 95% 92% 92% 95% 97%
Framework used No No Yes Yes No Yes Yes No No Yes Yes
Final form of an evaluation comprised of comparison of final grades from students enrolled
this year with the final grades of students enrolled in the course past year, specifically 2013.
Apart from using the framework during the particular assignments, there were not any
significant differences between classes and assignments performed in those two subsequent
years. Number of enrolled students was similar (39 this year compared to 42 last year) but
there was significant increase in both passing grades (95% compared to 60%) and number of
highest grades (23% to 12% percent). Table 2 shows detailed grade statistics and passing
grades (from 2 to 5, with 5 being the maximum grade).
Table 2 Percentage of grades in two different groups of students
# of Grade percentage
Year students
1 2 3 4 5
2014 39 10% 13% 26% 28% 23%
2013 42 40% 1% 5% 40% 12%
5. Conclusion and future work

After examining the results obtained from experimental study it can be noted that using the
proposed framework improved students’ comprehension of basic concepts from the fields of
artificial intelligence and programming. It can be noted that, on the one hand, students were
better in performing given assignments with the help of the proposed framework. On the other
hand students also obtained significantly better grades as a group when compared to students
enrolled last year in the same course with the same curriculum except the use of framework in
particular assignments.
In order to further and more thoroughly test the usefulness of the proposed framework,
another experimental study which will involve students from elementary school, high school
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and college classes will be conducted. In such context, students should be divided in two
groups, a control group that would not use the framework and a test group that would perform
their assignments with the framework. This study would provide us with larger set of results
as well as more detailed insight in the effects of this framework in different classes.
References
Abiyev, R., Ibrahim, D., & Erin, B. (2010). Navigation of mobile robots in the presence of
obstacles. Advances in Engineering Software, 41(10), 1179-1186.
Abiyev, R., Ibrahim, D., & Erin, B. (2010). Teaching robot navigation in the presence of
obstacles using a computer simulation program. Procedia-Social and Behavioral Sciences,
2(2), 565-571.
Alimisis, D., Moro, M., Arlegui, J., Pina, A., Frangou, S., & Papanikolaou, K. (2007,
August). Robotics & constructivism in education: The TERECoP project. In EuroLogo (Vol.
40, pp. 19-24
Bakić-Tomić, L., & Dumančić, M. (2009). Odabrana poglavlja iz metodike nastave
informatike.
Chong, H. Q., Tan, A. H., & Ng, G. W. (2007). Integrated cognitive architectures: a survey.
Artificial Intelligence Review, 28(2), 103-130.
Chu, K. H., Goldman, R., & Sklar, E. (2005). Roboxap: an agent-based educational robotics
simulator. In Agent-based Systems for Human Learning Workshop at AAMAS-2005.
Cliburn, D. C. (2006, October). Experiences with the LEGO Mindstorms throughout the
undergraduate computer science curriculum. In Frontiers in Education Conference, 36th
Annual (pp. 1-6). IEEE.
Conkur, E. S. (2006). RoboKol: A computer program for path planning for redundant and
mobile robots. Computer Applications in Engineering Education, 14(3), 198-210.
Ewert, D., Schilberg, D., & Jeschke, S. (2013). Problem based learning of object-oriented
Programming with LEGO Mindstorms and leJOS. In Automation, Communication and
Cybernetics in Science and Engineering 2011/2012 (pp. 315-323). Springer Berlin
Heidelberg.
Fagin, B., & Merkle, L. (2003, February). Measuring the effectiveness of robots in teaching
computer science. In ACM SIGCSE Bulletin (Vol. 35, No. 1, pp. 307-311). ACM.
Fosnot, C. T. (2013). Constructivism: Theory, perspectives, and practice. Teachers College
Press.
Hixon, R. (2007). Teaching software engineering principles using Robolab and Lego
Mindstorms. International Journal of Engineering Education, 23(5), 868-873.
Khalaf, K., Balawi, S., Hitt, G., & Radaideh, A. (2010). Innovation in teaching freshman
engineering design: an integrated approach. EDULEARN10 Proceedings, 709-720.
Klassner, F. (2002, February). A case study of LEGO Mindstorms'™ suitability for artificial
intelligence and robotics courses at the college level. In ACM SIGCSE Bulletin (Vol. 34, No.
1, pp. 8-12). ACM.
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Tokuyasu, T. (2007, May). Installation of Mechatronics Education Using the MindStorms for
Dept. of Mechanical Engineering, ONCT. In Mechatronics, ICM2007 4th IEEE International
Conference on (pp. 1-5). IEEE.
Wilensky, U. (1999). NetLogo. http://ccl.northwestern.edu/netlogo/. Center for Connected
Learning and Computer-Based Modeling, Northwestern University, Evanston, IL.
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Elementary Students’ Attitude Towards Programming in the
Republic of Croatia
Monika Mladenović
Elementary school “Blatine-Škrape”, Split, Croatia
monika.mladenovic@pmfst.hr
Žana Žanko
Elementary school “Mejaši”, Split, Croatia
zana.zanko@skole.hr
Marko Rosić
University of Split, Faculty of science, Split, Croatia
marko.rosic@pmfst.hr
Abstract. Regardless of the fact that the demand for jobs requiring the knowledge and skills
associated to computers has constantly outpaced the growth in the supply all over the world,
satisfactory solution to the problem has not been found, resulting in continuous (gap between supply
and demand) negative trend. The problem mentioned is particularly highlighted in the programming
field. People in most cases, regardless of race, gender, age, national origin, creed, or educational level,
have accepted stereotype portraying a programmer as computer geek, a brilliant but socially-awkward
male keeping the programming field overwhelming male. Taking all mentioned in the account it is not
a surprise that women are less likely to pursue careers in a field where feel they won’t fit in.
This study explores dimensions of gender relations perceived by elementary schools pupils in the
programming field in Croatia, and examines how this perceived gender inequity fits into global gender
inequity attitude towards programming. More than 1462 final year elementary school pupils from
seven counties all over Croatia participated by answering the questionnaire related to attitude towards
programming. Regardless of the fact that the number of male and female participants is comparable,
attitude toward programming is not alike.
Keywords: programming, elementary school, attitude, survey, gender
1. Introduction
Computers and technology are a large part of everyone's daily life (Verbick, 2002.).
According to ComputerWorld workplace forecast the job market related to computers is on an
upward trend. Programming, operating systems and database skills are in high demand,
among which programming skills are still the most advertised (Litecky, Prabhakar, & Arnett,
2006.). Regardless of the fact that the demand for jobs requiring the knowledge and skills
associated to computers has constantly outpaced the growth in the supply all over the world,
satisfactory solution to the problem has not been found, resulting in continuous (gap between
supply and demand) negative trend. Mentioned facts leads to a critical situation in the history
of computing when jobs in computing outnumber graduates with the necessary skills to fill
them (Frieze & Quesenberry, 2013.). The stated problem is particularly highlighted in the
programming field. While there is a need to bring more students to Science, Technology,
Engineering, and Mathematics (STEM) in general, and computing in particular, there has
been an enrolment crisis in computing for the past decade or so (Uludag, Karakus, & Turner,
2011.) (Denning & McGettrick, 2005.).
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As Association for Computing Machinery (ACM) Turing Award Winner Perlis puts it,
everyone should learn to program as part of a liberal education (Uludag, Karakus, & Turner,
2011.) (Perlis, 1962.). Programming represents the skills with which people make computers
useful: the activity and body of knowledge that is most identifiable with power and
empowerment in computing. Insofar as computers are important, programming is important
(McKenna, 2004.). But, programming courses are the least favoured by students even though
it is an obligatory course in the faculty. Lack of interest in programming can be contributed to
the fact that programming course is reported to be difficult to understand, master and score
good results in the examination (Robins, Rountree, & Rountree, 2003). Some researchers
found that factors such as attitude motivation and strong interest in the subject taught affect
success in learning programming (Zainal, i dr., 2011.). By failing to connect programming
and Computer Science (CS) concepts with students' diverse interests and backgrounds,
traditional introductory courses fail to motivate many students and may even discourage them
from pursuing further CS learning (Uludag, Karakus, & Turner, 2011.) (Forte & Guzdial,
2005.).
2. Background and motivation for research

While there are many important and under-represented groups in CS, women are arguably the
largest (Kelleher, Pausch, & Kiesler, 2007.) (Vegso, 2006.). The situation in higher education
is reflected in industry. Women are not only earning fewer degrees in CS, but are also
becoming a smaller percentage of the professional Information Technology (IT) workforce.
Between 1999 and 2003, the proportion of women in the United Kingdom IT workforce fell
by almost 50%, according to one estimate, from 21% to 12.5% (McKenna, 2004.). According
to the Bureau of Labor Statistics in United States of America, women represent 46 % of the
total workforce but only 25 % of the professional IT workforce (Statistics, 2013) . These
numbers are current even in these days (Statistics, 2013) (Jung & Xornam, 2013.) including
less than 20 % of women enrolled as a CS major at the bachelor degree level according to
National Science Foundation (NSF, 2011.). In the Republic of Croatia, according to the
Croatian Bureau of Statistics, the situation is very similar. Women represent 47 % of the total
number of employed persons in January 2014 but only 30 % in the category Computer
programming, consultancy and related activities (Croatian bureau of statistics, 2014).
Although many girls express interest in science during their elementary school years, they
have increasingly negative views of science, science classes, and science-based careers as
they progress through their further education until faculty (Kelleher, Pausch, & Kiesler,
2007.) (American Association of University Women, 1990.) (Zimmer & Bennett, 1987.).
Several studies of children programmers have found that when girls and boys have similar
experience with computer programming they are equally interested in and effective at
learning to program (Kelleher, Pausch, & Kiesler, 2007.) (Harel, 1991.) (Kafai, 1995.) (Linn,
1985.). Yet, few girls choose to program (Kelleher, Pausch, & Kiesler, 2007.) although
gender does not affect programming performance (Kelleher, Pausch, & Kiesler, 2007.)
(Bruckman, Jenson, & DeBonte, 2002.).
The decline in degrees for women in CS is due to many factors. Women face sexism from
their male peers, have a lack of role models in the industry, and are socially conditioned to
think that computers are for men only (Redmond, Evans, & Sahami, 2013) People in most
cases, regardless of race, gender, age, national origin, creed, or educational level, have
accepted stereotype portraying a programmer as computer geek, a brilliant but socially-
awkward male keeping the programming field overwhelming male (Reagle, 2012).
Taking all mentioned into account it is not a surprise that women are less likely to pursue careers
in a field where feel they won’t fit in. In order to promote the participation of women in
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computing, attention should be focused on cultural change and conditions in the environment, not
on gender and gender differences (Frieze & Quesenberry, 2013.). As well, one of the keys to
increasing the participation of women in computer science may be motivating more girls to learn
to program (Kelleher, Pausch, & Kiesler, 2007.). Educators can play a key role in encouraging
and can help to remedy the lack of women in technology (Verbick, 2002.) so it could be worth
Hanchey's “Women in programming” is not an oxymoron! (Hanchey, 2001). The situation in
Croatia is even more complicated since at this time we have more than 377,000 unemployed
persons that makes 8.7% of total population and lack of programmers. The logical question is:
Where programmers can be found? The intuitive answer is: In the part of the population that has
not been exploited up to this time. Although the number of women makes 51.8% of total number
of citizens in Croatia (Croatian bureau of statistics, 2013), only small part of them becomes part of
the IT working force. Motivation for this research is to conclude if situation in Croatia can be
compared to other countries with the goal to use same techniques and methodologies to take in
more actively this neglected part of available workforce into programming. Since educators can
make the difference, as previously stated, it has been decided to concentrate the research on the
youngest population available, children in the elementary school that have to make their first
decision, choosing the high school where they will continue their education.
3. Methodology
This research used an online questionnaire to obtain data from respondents. The students were
informed about the questionnaire by their teachers. Students filled questionnaire anonymously
and voluntarily in their classrooms during the last two weeks of the school year. This paper
will discuss the results of only certain parts of the questionnaire which are related to attitude
towards programming. Quantitative data obtained from this questionnaire has been analyzed
using the descriptive statistics and comparative analysis.
3.1 Research questions
Our research questions are:
Is there a difference in attitude towards programming between boys and girls?
Is there a difference in attitude towards programming educational topic between boys and
girls?
3.2 Participants
Target population for this research were final year elementary school students from seven
counties in the Republic of Croatia during school year 2011/2012. Non-probability, purposive
sampling (Cohen, Manion, & Morrison, 2011) was used, because our goal was to investigate
final year students who were mostly involved in informatics as elective course during four
years therefore they participated in all elementary school programming educational topics.
Sample size consists of 1462 participating students satisfying sample size requirements
(Krejcie & Morgan, 607-610).
3.3 Assessment Instruments
Online attitudes survey “Attitudes towards informatics” was used to collect research data.
Survey was created by one of the researchers. This Likert-type survey is composed of 28
questions containing different questions related to elective course of informatics including
questions about attitudes towards programming and problem solving. Likert style questions
for measuring attitudes towards programming (Table 1) included statements with five choices:
from 1 (strongly dislike) to 5 (strongly like). Cronbach’s α is used to assess the internal
consistency reliability of questions used for measuring attitude towards programming. This
test achieved reliability measures of 0.74 which is considered reliable.
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Table 1 Survey questions used for measuring attitude towards programming
Q1 - I enrolled in Informatics as I want to learn programming and problem solving.
Q2 - Programming lectures were interesting to me during elementary school.
3.4 Statistical Analysis

Non-parametric tests Mann Whitney U is used in this research. Non-parametric tests is used
since used data doesn’t meet requirements for using parametric tests. In this case observed
data are ordinal therefore parametric test can’t be used. Mann-Whitney U test is non-
parametric method used in this research to compare differences between gender and students
perception towards programming. All analyses were performed using PSPP 0.8.1.1.statistical
software.
4. Results and discussion

Analysis of the results obtained from research instruments have been analysed in two levels.
The first level used descriptive analysis to get the frequencies of the answers, and the second
level analysed the differences in attitude towards programming between boys and girls.
4.1 Descriptive analysis
Among 1462 students, 764 students were male and 698 students were female. Gender
percentage is shown in Figure 1.
Figure 1 Respondents gender percentage

Distribution of answers for questions “I enrolled in Informatics as I want to learn
programming and problem solving” (Q1) and “Programming lectures were interesting to me
during elementary school” (Q2) is showed in figure 2.
700
574
600
500 456
404 430
400 333
300 247
200 148 132
89 111
100
0
1 2 3 4 5
Total Q1 Total Q2
Figure 2 Distribution of answers for questions Q1 and Q2
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Distribution of answers by gender for question (Q1) “I enrolled in Informatics as I want to
learn programming and problem solving” is showed in figure 3.
400 342
300
232
208 196
200
138
109
85
100 63
42 47
0
1 2 3 4 5
Male Female
Figure 3 Frequency by gender on question “I enrolled in Informatics because I want to learn programming and
problem solving”
Distribution of answers by gender for question (Q2) “Programming lectures were interesting
to me during elementary school” is showed in figure 4.
300 277
250 222 208
200 178 179
155
150
100 65 64 68
46
50
0
1 2 3 4 5
Male Female
Figure 4 Frequency by gender on question “Programming lectures were interesting to me during elementary
school”
4.2 Is there a difference in attitude towards programming between boys and girls?
Analysis results showed statistically significant differences between boys and girls
(U=229149.5, p=.000) in enrolling in elective course informatics with motive to learn
programming. Boys had an average rank of 780.6, while girls had an average rank of 677.8
which indicates that boys have stronger motivation to learn programming than girls. Table 2
showed distribution of answers by boys (f=764) and girls (f=698).
Table 2 Frequencies of answers on question “I enrolled in Informatics because I want to learn programming and
problem solving”
1 2 3 4 5 Total
Count 42 63 109 208 342 764
Male
% 5,5% 8,2% 14,3% 27,2% 44,8% 100%
Count 47 85 138 196 232 698
Female
% 6,7% 12,2% 19,8% 28,1% 33,2% 100%
Count 89 148 247 404 574 1462
Total
% 6,1% 10,1% 16,9% 27,6% 39,3% 100%
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4.3 Is there a difference in attitude towards programming lectures between boys and girls?
Analysis results showed statistically significant differences between boys and girls
(U=230346.5, p=.000) attitude towards programming lectures. Boys had an average rank of
779, while had an average rank of 679.1 which indicates that boys have more positive attitude
towards programming lectures than girls. Table 3 showed distribution of answers by boys
(f=764) and girls (f=698).
Table 3 Frequencies of answers on question “Programming lectures were interesting to me during elementary
school”
1 2 3 4 5 Total
Count 46 64 155 222 277 764
Male
% 6,0% 8,4% 20,3% 29,1% 36,3% 100%
Count 65 68 178 208 179 698
Female
% 9,3% 9,7% 25,5% 29,8% 25,6% 100%
Count 89 132 333 430 456 1462
Total
% 6,09% 9,03% 22,78% 29,41% 31,19% 100%
5. Conclusion
This study explored dimensions of gender relations perceived by elementary schools pupils in
the programming field in Croatia, and examined how this perceived gender inequity fit into
global gender inequity attitude towards programming. 1462 final year elementary school
pupils from seven counties all over Croatia participated by answering the questionnaire
related to attitude towards programming.
The purpose of this research is a better understanding of elementary school students’ attitudes
in Croatia, especially girls, so that when it comes to programming in the coming times we
could successfully attract the best in the area by using proven methods from countries like UK
and USA. The conducted research undoubtedly proved that Croatia is not an exception when
analysing the participation of women in computer science. The problems are evident as early
as in elementary school when children are forced to choose their prospective high school. It is
to be taken into account that the children are under strong influence of parents and peers
therefore not making the decision alone, making them more unsecure not to follow the path
but leave a trail. If it is known that attitudes sometimes play a greater role in the choice of
occupations than education, employment opportunities, future career and long-term earnings
potential, the importance of forming positive attitudes towards computer science and careers
in technology can’t be underestimated.
Regardless of the fact that the number of male and female participants in this research is
comparable, attitude toward programming is not alike. The results showed that students from
Croatian elementary schools fit into the global trends of decreased interest in programming
for women despite roughly equal participation in the elective course of informatics.
Many reports show that the national educational institutions all around the world are not able
to meet the growing needs of the business community and the labour market for excellent
technological experts, despite all the benefits of the jobs related to computers (high income,
impressive bonuses and other benefits) (Gupta & Houtz, 2000). One possible reason is the
negative perception about technology careers and the common stereotypes, both culturally
(boys are encouraged for such occupations by parents, their peers, the media and by the
educational system, which contributes to greater self-confidence), and gender stereotypes
(stereotypes sending negative messages about women's capacity to use computers, especially
in the more ''technology'' section). Sex should be an indication only biological differences
between men and women, not an indication of the ways in which culture defines these
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differences and leads to them. Understanding differences is crucial if we are to attract more
women into science and technology programs.
In order to promote the participation of women in computing, attention should be focused on
cultural change and conditions in the environment, not on gender and gender differences
(Frieze & Quesenberry, 2013.). As well, one of the keys to increasing the participation of
women in computer science may be motivating more girls to learn to program (Kelleher,
Pausch, & Kiesler, 2007.). Educators’ goal is to encourage and help to remedy the lack of
women in technology by changing the attitude towards CS subject by considering attitudes
towards subject when deciding teaching methods and material design.
Computer science communities have been exploring efforts to attract more women to
computer science programs and retain them once they are there. As elementary students in
Croatia are fitting into global trends we could use proven methods to decrease gap between
genders in computer science and programming. Some methods like using Alice seems to
improve girls’ attitude towards computer science and programming.
Storytelling Alice provides a strong first step towards a programming system that can give
girls a positive first experience with computer programming (Kelleher, Pausch, & Kiesler,
2007.) so it has to be taken into account when preparing new computer science curricula in
Croatia.
At the same time, pair programming can be used as it appears to be approach that that foster
women’s interest and promote their success (McDowell, Werner, Bullock, & Fernald, 2006).
Taking all mentioned into consideration it is to be emphasized that in Croatia as well as in
other countries where there is a significant lack of programmers more research is required to
find a way to attract more girls in their early age into CS and programming. By acting in their
early development attitude towards CS and programming is likely to change in positive way
offering equal opportunities to all talented children regardless of their gender and bias of the
society present at this moment.
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The Influence of Gender on Academic Achievement
Toni Milun
University of Split, University Department of Professional Studies, Zagreb, Croatia
tonimilun@gmail.com
Magdalena Radočaj
Highschool Gornjogradska gimnazija, Zagreb, Croatia
maggyr007@gmail.com
Petra Hanić
petrarha@yahoo.com
Abstract. The performance of first-year students at the University Department of Professional Studies,
University of Split, Zagreb division, was observed during the academic year 2011/2012. The paper
provides the results related to the extent of gender-dependent academic success of students on Finance
and Accounting study programme in six core courses of the first semester. Student's t-test showed
overall results that female students performed better. Although in all six courses female students
achieved better results, the difference was statistically significant only in two courses.
Keywords: gender and academic achievement, gender, academic performance, economics students
1. Introduction
It is generally believed, and partially confirmed by various studies on gender differences, that
there are differences between male and female students and their performance in particular
courses. According to the 2010 data by the Croatian Bureau of Statistics (2012), we can
conclude that there are gender differences while opting for a particular programme, and
therefore there are differences in particular courses as well. Over 80% of students graduated
in technical and computer sciences were male, unlike health sciences, where men made up
less than a quarter of total number of students or business and administration studies, where
about a third of all graduates were men.
One of the questions arising at discussions on gender differences is a question of their origin.
Are the differences biologically conditioned, or is it the consequence of various
environmental influences, and which of these two sets of factors is more important? Some
studies show that academic performance is connected to environmental influence, but it
cannot be denied that certain biologically conditioned differences exist in mental and
cognitive functioning, as well as behavioural differences between men and women.
Behavioural differences can be noticed soon after birth. Male newborns cry more, while
female newborns react more to faces (Ember & Ember, 2003). Spatial abilities are generally
more developed in men. Men and women differ in a way they orientate in space. While
women are more prone to using landmarks in their orientation, such as buildings, monuments
and the like, men use directions.
When it comes to scholastic achievements, the most common differences are their verbal and
numerical abilities. Of all the differences in achievement between boys and girls, the most
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prominent is the one in reading. Girls read, and like reading, more than boys do. Girls have
better records in all countries, age groups and educational programmes. When it comes to
mathematical abilities, study results are not as consistent as with reading. Results mostly do
not show more success among boys than girls in earlier stages of primary education, it
happens only among higher grades. Males also show better results in mathematics within the
same educational programme or field of study (“Gender differences”, 2010).
The paper is divided into five chapters. The introductory chapter is followed by a theoretical
insight of different aspects of gender differences and their possible influences, with a specific
overview on differences in academic achievements. The third chapter offers an overview of
data, methods and hypotheses. The fourth chapter follows with research results and analyses.
The final, fifth chapter offers a brief review of the research, as well as the conclusion.
2. Differences between men and women

The division between male and female gender is omnipresent in all human societies. Although
this division is biologically conditioned, the very roles and their social meanings are largely a
consequence of cultural processes that assign different roles, norms, rules and expectations for
men and women. As a result of these cultural mechanisms, there are differences in capabilities
and personality characteristics between men and women.
Modern science has shown that the truth lies somewhere in the middle. In order for an ability
to develop an inborn disposition is required, but without the environmental influence that
would encourage this ability, success is not guaranteed.
When it comes to sex and gender differences, the situation is similar. Physical dispositions are
undoubtedly the ones that determine someone’s sex, as well as many other characteristics,
such as height, eye colour, and propensity to certain diseases. On the other hand, an
environment in which a person grows, with its construction of roles, meanings and actions
through formal and informal mechanisms, has a tendency to socialise an individual and assign
a certain role for him in a community. However, one should not ignore the actions of an
individual himself in the community, and his personal experiences and choices. Humans are
not passive recipients of external influences, but they themselves make choices and act within
a society, affecting themselves and others.
2.1 Sex, gender and stereotypes
The terms of sex and gender are very often used as synonyms. However, experts make a clear
distinction between the two terms. Sex is often used when we talk about physical
characteristics and differences in physical functioning, while the term gender refers to
culturally determined characteristics and differences between men and women, roles and
behaviours a certain environment associates to a man, and a woman.
In connection to gender and gender differences, there is also the importance of gender
stereotypes. Gender stereotypes are related to psychological characteristics and behaviours
that are believed to be more frequent among representatives of one of the genders. “Men are
better drivers”, “women are more emotional”, “women are more careful”, “men are more
aggressive” are just some of the stereotypes that we can hear and read daily.
Research shows that stereotypes affect our perception of people. The problem with
stereotypes is that they largely affect the way the environment treats people. A stereotype that
politicians are corrupted causes the fact that even their positive actions are perceived as being
driven by hidden motives, and is therefore interpreted as suspicious.
If someone is being treated as less intelligent, he will slowly become such a person. This is
partly because of the expectations of an environment, and partly because those persons are
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being perceived as such by the environment, even when they behave differently than
expected. Research shows that persons who feel that they are being stereotyped perform more
poorly in tests, and the effects of that stress can last for a long time (“Stereotyping has a
lasting negative impact”, 2010). Stereotypes cannot be avoided. Psychologists used to believe
that only rigid, narrow-minded people use them. However, some studies show that all of us
do.
2.2 Gender stereotypes and academic performance
Although there are certain biological differences in the biological functioning of the brain
processes, and therefore in cognitive abilities and emotional functioning, the differences in
educational success between men and women are largely a consequence of gender stereotypes
than real differences in the biology of the brain.
The male brain is on average 10-15% larger than the female one, but as men are physically
larger than women, the ratio of the mass of the brain and the rest of the body is similar among
men and women. The only substantial difference found in the structure of the brain is in the
part connected to spatial abilities. Studies of biological differences that could be connected to
differences in success at mathematics have not given results, although it is commonly
believed that mathematics is a “male” field. On the other hand, the data on academic success
are more in favour of the fact that there are no differences between men and women, and if
there are some, it is a result of stereotype. According to data by the Croatian Bureau of
Statistics (2010), out of total number mathematics and statistics graduates, almost 70% were
women. When it comes to natural sciences, 56% of students graduated in physical sciences
were female, and in biology it was 81%. A total number of female students in the population
is 61%, while among the students of physical sciences. the number of women is slightly larger
than the number of men.
Based on the data on the gender structure of Croatian graduates, there is a notable difference
between the common stereotypes, according to which mathematics is a filed dominated by
men. It is interesting to compare the sex structure of highly educated persons in the last few
decades. In the last 50 years, the situation has turned. While in the 1960 68% percent of
highly educated persons in Croatia were male, in 2010 the majority of the highly educated
were female. The most significant leap in the percentage of highly educated women happened
between 1960 and 1970, as well as between 1980 and 1990.
3. Data and research methods

The object of research is influence of gender on the success of students in mastering the
curriculum of Business English 1, Business Mathematics, Principles of Economics, Principles
of Accounting, Management, and Informatics 1 during the winter exam period. The
examination took place during the 2011/2012 academic year among male and female students
of the University Department of Professional Studies of the University of Split, Zagreb
division. This paper will enable the overview of differences in academic success between
male and female students in the chosen courses.
Because the sample is comprised of students of the University Department of Professional
Studies of the University of Split, Zagreb division, it is a relatively homogenous group, based
on the relevant variables of socio-economic status, which could cause differences in the
achievement in the chosen courses. On the other hand, the defect of this type of sample is the
reduced ability to generalise results to the non-student population.
The differences between male and female students in specific courses will be analysed in the
Microsoft Office Excel statistical programme, and tested with the Student’s t- test, with the
possible use of Levene’s correction method, depending on the existence of differences in
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variances among distributions. Student’s t-test determines the existence of statistical
differences within the measured variable between two groups of participants, in this case male
and female students.
Hypotheses in the study of differences can be set in two ways, as null hypotheses and as
directive or alternative hypotheses. Null hypothesis is set in the neutral form, which means
there are no differences in measured variables among groups. Alternative hypothesis is the
hypotheses focused on the results, which predicts the existence and the direction of
differences among variables. (Easton & McColl, 1997)
This research uses the initial hypotheses as null hypotheses: “There are no statistically
significant differences between the success of male and female students of Accounting in the
selected courses”.
The results will be interpreted in accordance with the existing relevant theories and in
reference to recent research on differences between sexes and the academic performance.
4. Research Results
4.1 Management
A total of 328 students have taken the exam, out of which 81 were male and 247 were female
students. The average grade scored by male students is 1.68, while females scored 2.03. The
difference has been tested using the t-test. The following hypotheses were set:
- Ho – there is no difference in exam results between men and women
- H1 – there is a difference in exam results according to sex
Table 1 Testing the significance of differences in distributional variances between male and female students in
the course Management (Levene's correction method)
F p-value
4.991 0.026
The difference in variances is statistically significant (p = 0.026), and therefore the corrected
t- value has been taken into account during analysis.
Table 1 T – test: differences in exam results between male and female students in the course Management
T Degrees of freedom p-value

T – test - 2.224 326 0.027
T – test correction due to unequal variances - 2.531 174.987 0.012
As shown in the t-test, the p value is lower than 0.05, which is why null hypothesis can be
rejected, and it can be concluded that female students are more successful than males in the
course Management.
4.2 Business English 1
202 students have taken the exam, out of which 51 male students, with an average grade of
3.57, and 151 female students with an average grade of 4.07.
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the course Business English 1 (Levene's correction method)
F p-value
17.305 0.000
The difference in variances is statistically significant (p < 0.001) and therefore the corrected t-
value has been taken into account during analysis.
Table 2 T – test: differences in exam results between male and female students in the course Business English 1

T - test -2,162 200 0.032
T – test correction due to unequal variances -1,887 70,351 0.063
Results have shown that at ordinary level of significance α=0.05 there is no difference in
performance between male and female students. However, there is a difference on the α=0.1
significance level (p=0.063), which is why null hypothesis could be rejected and it could be
concluded that women are more successful than men in Business English 1.
4.3 Business Mathematics
225 students have taken the exam, out of which 56 of them were male with an average grade
of 2.36, and 169 were female with an average grade of 2.59.
the course Business Mathematics (Levene's correction method)
F p-value
4.210 0.041
Table 3 T – test: differences in exam results between male and female students in the course Business
Mathematics

t- test -1,116 223 0.266
t – test correction due to unequal variances -1,053 85,854 0.295
As we can see from the results of the t-test, although female students have shown slightly
better performance, there is no statistically significant difference in the performance between
male and female students in Business Mathematics (p=0.295).
4.4 Principles of Economics
261 have taken the exam, out of which 70 male students with an average grade of 1.39, and
191 female students with an average grade of 1.94.
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the course Principles of Economics (Levene's correction method)
F p-value
28.826 0.000
The difference in variances is statistically significant (p < 0.001), and therefore the corrected
Table 8 T – test: differences in exam results between male and female students in the course Principles of
Economics

t- test -3.156 259 0.002
t – test correction due to unequal variances -3.601 163.510 0.000
The results of Student’s t-test show that there is a statistically significant difference in
performance between men and women (p<0.001), and therefore we can reject the null
hypothesis and accept the alternative one that female students are more successful at
Principles of Economics than their male colleagues.
4.5 Principles of Accounting
250 students have taken the exam, out of which 65 male students with an average grade of
1.54, and 185 female students with an average grade of 1.78.
the course Principles of Accounting
(Levene's correction method)
F p-value
6.327 0.013
Table 10 T – test: differences in exam results between male and female students in the course Principles of
Accounting

T - test -1,397 248 0.164
T – test correction due to unequal variances -1,476 124,718 0.142
As we can see from the table (p=0.142), the null hypothesis can be rejected and it can be
concluded that there is no statistically significant difference in the performance between male
and female students at Principles of Accounting.
4.6 Informatics
204 students have taken the test, out of which 50 male students with an average grade of 2.08,
and 154 female students with an average grade of 2.20.
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the course Informatics (Levene's correction method)
F p-value
1.735 0.189
The difference in variances is not statistically significant (p = 0,189), and therefore the
corrected t-value has been taken into account during analysis.
Table 12 T – test: differences in exam results between male and female students in the course Informatics

T - test -0.555 202 0.580
There is no statistically significant difference in the performance between male and female
students (p=0.580).
Table 13 Aggregated results of analysing the differences in exam results in the chosen courses between male and
female students
Average grade p-value Differences in performance
M: 1,68
Management 0.012 female students > male students
Ž: 2,03
M: 3,57
Business English 1 0.063 female students = male students
Ž: 4,07
M: 2,36
Business Mathematics 0.295 female students = male students
Ž: 2,59
M: 1,39
Principles of Economics p<0.001 female students > male students
Ž: 1,92
M: 1,54
Principles of Accounting 0.142 female students = male students
Ž: 1,78
M: 2,08
Informatics 0.580 female students = male students
Ž: 2,20
Based on the analysis of student performance in the listed courses, it can be concluded that
female students have significantly higher levels of performance in the courses Management
and Principles of Economics, while in the other courses they are equally successful as male
students.
4.7 Aggregated exam results in all courses
Table 14 shows aggregated exam results according to sex in all courses, while Figure 1
represents them graphically. Figure 1 clearly shows the distribution of grades according to
sex, and it can be clearly seen that female students have scored better exam results.
Table 14 Average grades and standard deviations for male and female students in all courses
Sex N Mean value (average grade) Standard deviation

M 373 2.01 1.440
F 1097 2.36 1.472
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Distribution of total grades according to sex is shown in Figure 1:
Figure 1 Distribution of total grades according to sex in all courses
all courses (Levene's correction method)
Level of
F
significance
6.185 0.013
The difference in variances is statistically significant (p < 0.05), and therefore the corrected t-
value has been taken into account during analysis.
Table 16 T – test: differences in exam results between male and female students in all courses

T - test -3.929 1468 0.000
T – test correction due to unequal variances -3.973 655.568 0.000
As the t-test shows, after analysing overall performance in all the analysed courses, it can be
easily concluded that on average female students achieve better exam results than the male
students (p<0.001). The average grade of female students is 2.36, while the average grade of
male students is 2.01.
If we analyse the distribution of grades according to sex, it can be seen that about 60% have
received the grade insufficient (1), while this is the case with less than 50% of female
students. By analysing the distribution of grades, it can be noticed that there are least
differences in frequency of sufficient (2) and excellent (5). About the same percentage of
male and female students achieve these grades. The greatest difference lies in the number of
grades insufficient (1), which is received mostly by male students, as well as grades good (3),
and very good (4), received more frequently by female students.
5. Conclusion
The results of analysing differences in academic performance between male and female
students do not show the existence of statistically significant differences in the majority od
courses, accept for the courses Principles of Economics and Management.
Contrary to the common perception that men are better at numerical assignments, the results
show that there are no significant differences between male and female students. This result is
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partially in line with the results of similar research conducted at various European countries
and the United States.
Most studies have not established the existence of differences in mathematical performance
among men and women (Spenser, 1999; Hyde et al, 1990). On the other hand, there are
surveys that have established the existence of differences in favour of female students, in
courses saturated with verbal contents (Geffen et al, 1990). Based on the common beliefs, and
some research as well, women achieve better results in activities that require verbal skilles.
However, the analysis carried out in this research has not determined the existence of
differences among female and male students, not even in courses saturated in verbal contents,
such as Business English 1.
Differences have not been established even with the performance at the course Informatics or
Business Mathematics which are believed to be the “male” area (“Gender differences”, 2010).
Academic achievement is a consequence of a series of factors (Zarevski, 2007), from innate
dispositions (intelligence, motor skills, etc.), environmental factors (financial conditions,
upbringing, values, etc.), to personal factors as motivation, and it is very difficult to determine
the relative importance of each factor in the success in a particular activity or field. The only
thing certain is that all three factors have notable influence.
Stereotypes belong to a specific group of environmental factors that frequently have a strong
influence, with their content often relating to biological or innate characteristics of a person.
Such is the stereotype that men are better in mathematics, which is “based” on biologically
conditioned differences. Very frequently, as is the case in this research, science rejects the
stereotypes.
This research analyses the differences in academic performance among male and female
students of the same department, similar age, and to a certain extent, similar socio- economic
status, which minimises the effect of environmental factors as much as possible. However,
despite this, the results of the conducted analysis do not provide insight into the relative
influences of various factors on the academic performance of male and female students at
certain courses, especially because the research has not controlled the motivational aspect,
which is why these results could also be interpreted by stating that female students have
compensated their lack of biological dispositions with greater motivation, meaning more
studying and commitment than their male colleagues.
On the other hand, regardless of the combination of factors, it has ultimately been proved that
the final result shows equal rates of performance among male and female students.
Furtermore, if technical courses are taken into account, female students are more successful
than male.
References
Authored book:
Zarevski, P. (2007). Psychology of Memory and Learning, Jastrebarsko: Slap
Journal article:
Geffen, G., Moar, K. J., O’hanlon, A. P., Clark, C. R. (1990) Performance measures of 16- to 86-year-
old males and females on the auditoy verbal learning test. Clinical Neuropsychologist 4 (1), p. 45-63
Hyde, J. S., Fennema, E., Lamon, S. J. (1990, March) Gender differences in mathematics
performance: A meta-analysis. Psychological Bulletin 107 (2), Mar 1990, 139-155
Spencer, S. J. (1999, January) Stereotype Threat and Women's Math Performance, Journal of
Experimental Social Psychology 35 (1), p 4-28
Web site:
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Croatian Bureau of Statistics (2012). Women and Men in Croatia, Zagreb. Retrieved January 4, 2014,
from http://www.dzs.hr/Hrv_Eng/menandwomen/men_and_women_2012.pdf
Stereotyping has a lasting negative impact, new research finds, University of Toronto, ( 2010).
Retrieved January 4, 2014, from: http://www.sciencedaily.com/releases/2010/08/100810122210.htm
Easton, V. J., McColl, J. H. (1997). Statistics Glossary. Retrieved January 4, 2014, from:
http://www.stats.gla.ac.uk/steps/glossary/hypothesis_testing.html#h0 1997
Ember, C. R., Ember, M. (2003). Encyclopedia of Sex and Gender: Men and Women in the World's
Cultures Topics and Cultures, p. 29. Retrieved January 4, 2014, from: http://m.friendfeed-
media.com/f175ab73891e5f5df028438d7b06e9cd0ef16882
Gender Differences in Educational Outcomes: Study on the Measures Taken and the Current Situation
in Europe, Education, Audiovisual and Culture Executive Agency and European Council (2010), p.
44. Retrieved January 4, 2014, from:
http://eacea.ec.europa.eu/education/eurydice/documents/thematic_reports/120en.pdf
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Importance of Individual Differences in ESP Context
Jasmina Rogulj
jrogulj@oss.unist.hr
Ivana Čizmić
icizmic@oss.unist.hr
Abstract. There has been a body of research in second language learning with a focus on individual
differences, making them one of the most intriguing psychological aspects of second language
acquisition. According to these studies, individual differences are consistent predictors of second
language learning success. Since one of the most important outcomes in English for Specific Purposes
(ESP) courses is developing effective communication skills for the global context of international
business, the authors of this research focus on the relationship among foreign language classroom
anxiety (FLCA), willingness to communicate (WTC) in class, self-perceived communication
competence and students' proficiency across business and engineering higher education contexts. Our
hypotheses were partly confirmed. The results of the study suggest that there is a relationship among
all four variables. The findings reveal that low anxiety students are more willing to communicate,
perceive themselves as more competent in communication and obtain better test results. The results
also indicate that FLCA is the best predictor of students’ proficiency and WTC levels. Contrary to our
expectations, the findings show that proficiency, FLCA and WTC levels play a significant role in
distinguishing students across disciplines. Yet, no significant difference across disciplines was found
in self-perceived competence level. To conclude, in terms of practical implications, raising teachers’
awareness about learning as a dynamic process based on interaction among students' different
individual variables might contribute to developing more flexible teaching approach, and, in turn,
better learning achievements.
Keywords: foreign language classroom anxiety, willingness to communicate, self-perceived

communication competence, English for Specific Purposes
1. Introduction
Research on individual differences (IDs) has always been a concern of educational
psychology because knowing variables that influence and predict academic success has
important implications for learning and education. IDs are defined as “characteristics or traits
in respect of which individuals may be shown to differ from each other” (Dörnyei, 2005: 1).
From that area, interest has moved to the field of second language acquisition (SLA) where
individual learner factors have been considered relevant for quite some time now. SLA
researchers have come up with a series of ID variables among which are willingness to
communicate (WTC) and foreign language anxiety (FLA). WTC has been defined as ”the
probability of engaging in communication when free to choose to do so” (MacIntyre,
Clément, Dornyei & Noels., 1998: 546) whereas Horwitz, Horwitz and Cope (1986: 128)
defined language anxiety as “a distinct complex of self-perceptions, beliefs, feelings, and
behaviors related to classroom language learning arising from the uniqueness of the language
learning process”.
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Although WTC has been referred to as a stable and trait-like characteristic in L1
communication, an individual’s level of WTC in a foreign language is in most cases
influenced by the situation (McCroskey & Richmond, 1991, as cited in Donovan &
MacIntyre, 2004). That is why MacIntyre et al. (1998) proposed reconceptualization of the L2
WTC construct to include both state and trait characteristics. Researchers need to be aware of
a number of psychological and linguistic factors that are integrated in the WTC construct,
making it at the same time a means and an end of the foreign language instruction (Dörnyei,
2005). In the similar vein, according to MacIntyre (2007), there are individual factors such as
motivation, anxiety, attitudes on the one hand, and social factors like language contact on the
other, which might facilitate or debilitate WTC. The aforementioned factors help us explain
why some learners, who are more proficient in a foreign language, are not willing to
communicate in class. MacIntyre et al. (1998) clarify that levels of anxiety and self-perceived
competence work together in order to create a state of self-confidence in a foreign language
which leads to WTC in a given situation.
The present study seems to be situated in the above mentioned research area. It aims to
investigate the relationship among foreign language classroom anxiety (FLCA), WTC in
class, self-perceived communication competence and students' proficiency level across
business and engineering higher education contexts. In order to determine whether the
included variables relate to students' proficiency level, the following research questions are
put forth:
1. What is the relationship among FLCA, WTC in class, self-perceived communication
competence and students' proficiency level?
2. Do levels of students' proficiency, self-rated FLCA and WTC in class as well as self-
perceived communication competence differ by discipline?
Based on the literature review, the following hypotheses will be tested:
H1: There will be significant correlation among included variables.
H1a: FLCA will be negatively and significantly related to WTC in class, self- perceived
communication competence and students' proficiency level.
H1b: WTC in class will be positively and significantly related to self-perceived
communication competence and students' proficiency level.
H1c: FLCA and self-perceived language competence will be significant predictors of
WTC in class.
H1d: FLCA will be the best predictor of students' proficiency level.
H2: It is not expected that levels of students' proficiency, self-rated FLCA, WTC in
class as well as self-perceived communication competence will differ by discipline.
2. Method
2.1 Participants
The sample comprised 129 (72 males and 57 females) first-year students from the University
Department of Professional Studies, University of Split, Croatia. The age ranged from 19 to
24 (M=19.71, SD=1.65) years. Participants consisted of 54 business students (42%), 36
information technology students (28%) and 39 electrical engineering students (30%). All
students were native Croatian speakers. They have been learning English in elementary and
high school from eight to twelve years (M=10.9, SD=1.71). Their mean high school grade in
English was 3.6 (SD=0.8). With regard to the type of high school, 23% of the participants
completed grammar school, 41% business vocational schools and 36% technical vocational
schools. Apart from learning English formally, 21% of the participants learned English as an
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extracurricular activity as well. In addition, the majority of students (73%) learned a second
foreign language, primarily German or Italian. Most of the participants (87%) reported using
English in everyday situations. They either use it for entertainment (listening to music,
playing online games, etc.), communicating with friends and acquaintances from abroad or for
educational and business purposes. Finally, the participants were asked to assess the
importance of English in their future profession as well as to self-evaluate their language
competence on a 5-point Likert scale. They consider English as rather important in a
professional context (M=4.32, SD=0.68). As for self-perceived language competence, they
reported to have good knowledge of English (M=3.40, SD=0.86). All the participants were
full-time students who were attending a credit-bearing 30-lesson English course.
2.2 Measures
2.2.1 Foreign Language Classroom Anxiety Scale (FLCAS)

In order to investigate students’ anxiety levels in English language classroom, Foreign
Language Classroom Anxiety Scale (FLCAS) designed by Horwitz et al. (1986) was used in
this research. This instrument was chosen for several reasons: on the one hand, it is one of the
most valid instruments used for measuring general classroom foreign language anxiety which
is, as already mentioned, a situation-specific construct; on the other hand, the scale
demonstrated satisfactory reliability coefficients in the previous research, and thus it is the
most frequently used scale in the anxiety research context. This 33-item instrument is
designed on a 5-point Likert scale ranging from “strongly disagree” to “strongly agree” with
values 1-5 assigned to them respectively. It comprises three constructs, namely
communication apprehension, test anxiety and fear of negative evaluation. For the purpose of
this research, the adapted Croatian version of the questionnaire (Mihaljević Djigunović, 2006)
was administered to the students.
2.2.2 Willingness to Communicate (WTC)
The 12-item, 5-point Likert-scale type instrument used in the present study for measuring
students’ willingness to communicate in class was designed by Mihaljević Djigunović and
Letica (2009). Students’ responses were related to their feelings about learning a foreign
language and their willingness to communicate in class.
2.2.3 Cloze test
In this study, a cloze test, rather than a final grade, was applied as an outcome measure. It was
developed specifically for the purpose of this study in order to measure general language
performance. Each 7th word was deleted with a total of 50 items. This specific language
production measure was chosen because it can be regarded as an integrative test requiring
students to process language components simultaneously, which is what happens in real-life
communications (Hughes, 1989 as cited in Kong, 2009). The topics were familiar to the
students, namely they were related to their fields of study. The acceptable word method was
used as a scoring procedure.
2.3 Procedure
The students had 2 lesson hours of Business English per week. Foreign language classroom
anxiety and willingness to communicate measures were administered at the beginning of the
course during regular classes. Each student completed FLCAS (Horwitz, 1986) and WTC
scale (Mihaljević Djigunović & Letica, 2009) in 20 – 30 minutes. The main purpose and the
significance of the study were explained to the students who voluntarily took part in the
research. A cloze test was applied to assess general language competence in the last week of
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the course. It took them 35 – 45 minutes to complete the test. Data collected by means of
questionnaires were matched with the results on the cloze test.
Demographic data (age and gender) as well as data on participants’ previous foreign language
learning experience and self-perceived communication competence were collected by a
background questionnaire.
2.4 Data Analysis
As a first step in the analysis of the data, the reliability of the instruments was calculated. In
this study the FLCAS had an alpha reliability coefficient of 0.94 (α=0.94) whereas the
reliability of WTC was 0.79 (α=0.79).
Descriptive and inferential statistics were then used to analyze the data. Firstly, the means and
standard deviations of the questionnaires were computed and cloze percentage scores
calculated. Secondly, Pearson product-moment correlations were used to investigate the
relationships among target variables. Next, several hierarchical regressions were performed to
test the predictability of WTC by FLCA and self-perceived communication competence. In
addition, FLCA, WTC and self-perceived communication competence were also tested as
predictors of general language proficiency. Finally, one-way analysis of variance (ANOVA)
with post-hoc tests was used to explore differences in FLCA, WTC, self-perceived
communication competence and general language proficiency scores across three different
disciplines.
3. Results
3.1 Descriptive data

The means and standard deviation as well as minimum and maximum values of all target
variables were computed and presented in Table 1.
Table 1 Descriptive statistics for general language proficiency, self-perceived communication competence
FLCA and WTC in class
M SD Min. Max.
General
Language 67.15 17.454 15 98
Proficiency
Self-perceived
communication 3.40 0.862 2 5
competence
FLCA 77.22 23.180 40 136
WTC in class 38.73 7.840 20 59
Firstly, as shown in Table 1, the mean percentage score on the cloze test was 67.15%, which
indicates an average performance level with some errors when interpreted in terms of criteria
that have to be met in order to pass the exam. Secondly, with respect to self-perceived
communication competence, the students on average reported to have good communication
competence in English (M=3.40, SD=0.86). To be more precise, 43.5% of the students
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assessed their communication competence as very good or outstanding, 42.6% believed their
communication competence was good, whereas only 14% of the students evaluated their
communication competence as sufficient.
As for FLCA, the mean score of 77.2 was indicative of moderate anxiety. A generally
accepted distribution of scores on anxiety scale (Mihaljević Djigunović, 2002) determines 3
levels: low (below a score of 76), moderate (between 76 and 119) and high (above a score of
119). Based on this distribution, however, the score obtained in this study seems to reveal
tendency of our students towards having low anxiety in the English classroom. This was
further supported when percentages were calculated for separate statements. The percentages
were rounded to the nearest whole number. Students reported that they were always at ease
during English tests in their class (67%) and that on their way to the English class they felt
very sure and relaxed (69%). Furthermore, the great majority of respondents reported that
they were neither frightened nor confused when they spoke English in class or when they
didn’t understand everything what was being said in class (72%). They also didn’t worry
about the consequences of failing their English class (69%); even if they were not well
prepared for the English class, they wouldn’t feel anxious about it (79%); they didn’t feel
more tense and nervous in English class than in other classes (78%); they didn’t feel
overwhelmed by the number of rules they had to learn to speak English (62%); they were not
afraid that the other students would laugh at them when they spoke English (78%).
When it comes to WTC in class, the mean score of 38.73 reveals that our students show
moderate WTC in class. Based on the scores obtained on WTC scale, different WTC levels
were calculated as follows: low (below a score of 28), moderate (between 28 and 44) and high
(above a score of 44).
3.2 Correlations
Correlations between FLCA, WTC, self-perceived communication competence and tested
language proficiency are presented in Table 2.
Table 2 Correlations between FLCA, WTC, self-perceived communication competence and tested language
proficiency
self-perceived
tested language
FLCA WTC communication
proficiency
competence
FLCA 1 -0.756** -0.596** -0.447**
WTC 1 0.435** 0.249**
self-perceived
communication 1 0.402**
competence
tested language
1
proficiency
Note. N=129
* p < 0.05
** p < 0.01
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As predicted, all the variables under consideration were significantly correlated with each
other. This finding was consistent with H1. In other words, FLCA was significantly and
negatively correlated with WTC, self-perceived communication competence and tested
language proficiency, which was consistent with the prediction of H1a. Those students who
experienced lower anxiety levels were more willing to communicate, perceived themselves as
more competent in communication and obtained better test results. On the other hand, WTC
was significantly and positively correlated with self-perceived communication competence
and tested language proficiency. This finding supported H1b. The students who perceived
themselves as more competent in communication were more willing to communicate and
scored better on the test as well.
3.3 Regressions
Several hierarchical regressions were performed on the data in order to test the predictability
of WTC by FLCA and self-perceived communication competence. In addition, WTC, FLCA
and self-perceived communication competence were also tested as predictors of general
language proficiency. The results of the hierarchical regressions are summarised in Table 3
and Table 4.
Table 3 Hierarchical regressions: FLCA and self-perceived communication competence as predictors of WTC
in class
WTC in class
Step 1 St. β t Model summary
Gender -0.308 -3.627*** Adj. R² = 0.083
Age 0.032 0.371 F(2,126) = 6.187**
Step 2
Gender -0.043 -0.671
Age -0.044 -0.730
Adj. R² = 0.562
FLCA -0.752 -9.620***
F(4,124) = 42.001***
Self-perceived
R square change (ΔR)
communication
-0.009 -0.126 ΔR-0.478***
competence
Note. N=129
* p < 0.05
** p < 0.01
*** p < 0.0005
As can be seen in Table 3, gender and age were introduced in the first step and accounted for
8.3% of the variance in general language proficiency. In this model gender was the only
significant predictor. When FLCA and self-perceived communication competence were added
as predictors in the second step, they accounted for an additional 47.8% of the variance in
general language proficiency. In this model, only FLCA made a statistically significant
contribution to WTC in class. Thus H1c was only partly confirmed.
In the next step, general language proficiency was introduced as a criterion variable and
results are presented in Table 4. As it can be seen, gender and age introduced in the first step,
accounted for only 3.6% of the variance in general language proficiency. In this model age
was a significant predictor of general language proficiency. When WTC, FLCA and self-
perceived communication competence were added as predictors, the variance accounted for
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by the model increased by 20.4%. Again, only FLCA was significant predictor of general
language proficiency, which is in line with the initial prediction (H1d) that FLCA would be
the best predictor of students’ proficiency level.
Table 4 Hierarchical regressions: FLCA, WTC and self-perceived communication competence as predictors of
general language proficiency
General Language Proficiency
Step 1 St. β t Model summary
Gender -0.125 -1.433 Adj. R² = 0.036
Age 0.178 2.039** F(2,126) = 3.388**
Step 2
Gender 0.003 0.033
Age 0.097 1.214 Adj. R² = 0.224
WTC -0.191 -1.602 F(5,123)= 8.405***
FLCA -0.470 -3.417* R square change (ΔR)
Self-perceived
communication ΔR-0.204***
-0.185 1.860
competence
Note. N=129
* p < 0.05
** p < 0.01
*** p < 0.0005
3.4 One-way analysis of variance (ANOVA)

Finally, in order to answer the second research question on the potential difference in levels of
general language proficiency, self-perceived communication competence, FLCA and WTC
across three disciplines - business, electrical engineering and information technology - one-
way between-groups ANOVA with post-hoc tests was used.
The ANOVA results presented in Table 5 suggest that the proficiency level played a
significant role in distinguishing students across disciplines (F=6.202, p=0.003). To be more
precise, there was significant difference between IT students on the one hand and business
students on the other. However, no significant difference in language proficiency was found
between business and electrical engineering students as well as between IT and electrical
engineering students. IT students obtained the highest score on a cloze test with the mean of
75.39 (SD=17.73), indicating above average performance with minor errors.
The results further show that there is a significant difference in FLCA (F=6.170, p=0.003) and
WTC levels (F=4.220, p=0.017) across disciplines. Business students have the highest anxiety
level (M=85.33, SD=24.439) whereas IT students are the most willing to communicate in
class (M=40.53, SD=7.37). A significant difference in both FLCA and WTC levels was found
between business students on the one hand and both groups of engineering students on the
other. Between students from two engineering disciplines there was no statistical difference
either in FLCA or in WTC levels.
In contrast to the results obtained for proficiency, FLCA and WTC levels, no significant
difference across disciplines was found in students’ perceptions of their competence. Thus,
for H2 only limited support was found because, contrary to our predictions, all involved
variables except for self-perceived competence showed significant differences across
disciplines.
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Table 5 Levels of general language proficiency, self-perceived communication competence, FLCA and WTC
in class by discipline
INDEPENDENT VARIABLE: DISCIPLINE (STUDY PROGRAMMES)
Electrical Information
Business students engineering technology
students students F
p
(2,126)
DEPENDENT
M SD M SD M SD
VARIABLES
General
Language 64.85 15.908 62.72 17.208 75.39 17.730 6.202 0.003
Proficiency
Self-perceived
communication 3.31 0.843 3.51 0.942 3.42 0.806 0.600 0.550
competence
FLCA 85.33 24.439 71.82 21.684 70.89 19.358 6.170 0.003
WTC in class 36.43 8.435 40.26 6.691 40.53 7.370 4.220 0.017
4. Discussion
In this study the relationship among FLCA, WTC in class, self-perceived communication
competence and students’ proficiency level across three study programmes (Business Studies,
Electrical Engineering and Information Technology) was explored. The results indicate that
less anxious students tend to be more willing to communicate in class, perceive themselves as
more competent English users and perform better on tests. Similar results were reported in a
number of studies. For example, MacIntyre and Charos (1996) suggest that lack of anxiety
and students’ self-perceived communication competence determine WTC in foreign language
communication. This is also confirmed in a replicated study by Hashimoto (2002: 40) who
claims that “a lower level of anxiety and a higher level of perception of L2 communication
competence led to a higher level of WTC”.
When it comes to the relationship between classroom anxiety and tested language proficiency,
Gardner and MacIntyre (1993) found that there was a higher correlation between language
anxiety and self-rated proficiency than with actual performance on the tests, which was shown
in our study as well. This could be explained by the fact that more anxious students are prone
to underestimate whereas less anxious students usually overestimate their ability (MacIntyre,
Noels, & Clément, 1997; MacIntyre & Charos 1996).
Findings in our study also show that the more willing students are to communicate, the higher
levels of proficiency they tend to achieve. This could be explained by the fact that WTC may
be seen as an individual difference factor which facilitates acquisition in a foreign language
(MacIntyre, 2007). The same results were obtained in the study conducted by Mihaljević
Djigunović and Letica (2009) in which WTC in class was reconceptualised as a situational
variable. Also, not surprisingly, those students who perceive themselves as better
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communicators in a foreign language show tendency to more easily start communication in a
foreign language.
Concerning the predictability of WTC by FLCA and self-perceived communication
competence, only FLCA made a statistically significant contribution to WTC in class. In other
words, students’ intention to engage in communication seems to be determined by their FLCA
levels and not by their self-perceived communication competence. Thus H1c was only partly
confirmed. This is in line with explanation by McCroskey and Richmond (1991, as cited in
Donovan & MacIntyre, 2004; Baker & MacIntyre, 2000) noting that communication
apprehension is generally the best predictor of WTC. In contrast to this view, MacIntyre and
Charos (1996) argue that WTC could be predicted by both, students’ perceptions of their
communication competence and FLCA.
Consistent with the results presented in literature (MacIntyre, 1999), FLCA was, as expected
(H1d), found to be the best predictor of general language proficiency. According to
MacIntyre, Clément and Noels (2007: 278) language anxiety leads to “cognitive, emotional
and behavioural disruptions”, which then results in impaired language performance. In line
with this are the findings related to the potential difference among three groups of students in
the levels of language proficiency, FLCA, WTC and self-perceived communication
competence. Namely, IT students who reported highest WTC level and lowest FLCA level
tend to be the most successful language learners, whereas business students, with highest
FLCA and lowest WTC level, seem to be the least proficient. In addition, statistically
significant difference was also found between business and IT students in the final high
school grades, with M=3.43 (SD=0.815) and M=3.86 (M=0.723) respectively. This suggests
that previous learning experience could also be a good indicator of students’ language
performance at the tertiary level.
5. Conclusion
The aim of this research was to explore the relationship among FLCA, WTC in class, self-
perceived communication competence and students' proficiency level across three disciplines.
Our hypotheses were partly confirmed. The results of the study indicate that there is a
relationship among all four variables. The findings reveal that low anxiety students are more
willing to communicate, perceive themselves as more competent in communication and
obtain better test results. When it comes to the predictability of WTC and general language
proficiency by FLCA and self-perceived communication competence, the study provides
support for the notion that FLCA is the best predictor of students’ proficiency and WTC
levels. Contrary to our expectations, the results suggest that proficiency, FLCA and WTC
levels play a significant role in distinguishing students across disciplines. IT students who
present highest WTC and lowest FLCA levels are the most competent English language
learners, whereas business students with highest FLCA and lowest WTC levels show the
lowest degree of proficiency. In contrast to this finding, no difference was found among three
groups of students in the levels of their self-perceived competence.
To conclude, one of the goals of student-centred teaching methodology should be to promote
relaxed and anxiety-free instructional environment with the aim to facilitate WTC in class and
thus improve students’ proficiency. As for foreign language teachers, they should take into
account their learners’ FLCA and WTC levels when assessing their proficiency on the one
hand and choosing teaching methods on the other.
6. Implications for further research

It has been widely accepted that language learning outcomes depend on the dynamic
interaction among personal, social, cognitive and didactic aspects (Dewaele, 2007). Therefore,
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based on the major findings of this study, several guidelines for future research can be
recommended. First, further studies should include individual variables such as motivation,
learner beliefs, personality traits, learning strategies etc. on the one hand as well as explore
the link with teaching methodology, teachers’ personality and materials used in class on the
other. Second, due to rather limited ability to generalize results from this study, it is
recommended that future studies involve larger sample from different educational contexts
(not only one higher education institution). Third, the current study applied only one measure
of proficiency, namely a cloze test. Thus, the recommendation would be to incorporate
different proficiency measures, such as oral presentations, writing tasks, etc. Finally, for the
purpose of this study only self-report instruments were used at a particular point of time.
Therefore, future research should involve a variety of other methods, such as interviews,
think-aloud protocols, classroom observations, etc. so that qualitative and quantitative
perspectives may be considered. Besides, a longitudinal study might be conducted to provide
insight into potential changes in levels of classroom anxiety and willingness to communicate
in class as well as in development of students’ self-perceived competence over a certain
period of time.
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Strategies for Teaching Programming to Meet New Challenges:
State of the Art
Nikolina Bubica
Elementary School of Mokosica, Dubrovnik, Croatia
nikolina.bubica@skole.hr
Ivica Boljat
University of Split, Faculty of Science, Split, Croatia
boljat@pmfst.hr
Abstract. Computer programming is responsible for every interaction between humans and
computers whether it is about creating web applications, optimizing the GPS software,
processing document in a text editor, using various social networks, Internet banking, etc.
Computer programming shouldn’t be looked just as a tool, but as a way of seeing the world
based on the idea of dividing tasks into smaller subtasks.
In general wave of unemployment and the constant search for employment, according to
business requirements, employers' requirements for computer programmers are one of the few
constant. It is easy to notice that many of the job competitions, such as for computer
programming jobs, are often repeated because the need for programmers exceeds market
supplies.
This paper provides an overview of the relevant literature and research on new trends and
strategies concerning initial teaching of programming.
Key words: programming, beginners, teaching strategies
1. Introduction
Teaching novice programmers is a problem that has existed for 40 years and is a significant
enough to become one of seven grand challenges of computing (McGettrick, Boyle, Ibbett,
Lloyd, Lovegrove, & Mander, 2004). The literature contains a lot of research that indicates
poor performance of students after completion of the first programming course. Such cases
students assessed as severe, and these objects have high dropout rates. In the other hand
computer programming is responsible for every interaction between humans and computers
whether it is about creating web applications, optimizing the GPS software, processing
document in a text editor, using various social networks, Internet banking, etc.
According to the prognosis of the European Commission, the expected shortage of computer
scientists in Europe will amount to approximately 900,000 by 2015. The Commission
emphasizes the recommendation of directing students to ICT profession that will soon be in
even greater need. On the other hand, students reluctantly choose such profession because
they find it difficult and demanding. Learning computer programming provokes discontent in
many students. Students assessed such subjects as severe, and those subjects have high
dropout rates. How to motivate students to engage in this occupation? In many discussions,
we hear the opinion that the solution lies in a new approach to programmer’s education. A
different approach to teaching programming, that emphasizes student engagement,
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visualization, approaches such as apprenticeships and cognitive conflict are more and more
highlighted.
A number of approaches and tools have been developed or are being used for teaching
programming and these can be categorized into: Lectures and Labs, Software Visualization,
Robots, Problem based Learning, Cognitive Apprenticeship and Miscellaneous (Costelloe,
2004). In this paper, we will point out the results of recent researches on the teaching
strategies effectiveness in introductory programming courses in order to offer a possible way
towards popularizing programming with students.
2. The Actual Situation and Trends in the EU and CRO Job Market
It is easy to notice that many of the job competitions, such as computer programming jobs, are
often repeated because the need for programmers exceeds market supplies.
Despite the painful recession, the job market for electrical and electronics engineers in Europe
presents a decidedly interesting picture, as job losses are bigger than offset by the aging of the
technical workforce and a shortage of qualified engineers. The result is big market for talented
technical professionals across Europe, including those just graduating from universities.
Unemployment across Europe is only about 3% for electrical and electronics engineers, in
contrast with an overall rate of about 10% in most locales, rising to 20% in a few places, like
Spain, Croatia and Latvia. The need for engineers is especially high in the UK. "Just about
every type of engineer with two year experience or more will find excellent job
opportunities," according to Workgateways UK, a Web site that lists engineering job
openings. "Within the electrical engineering area, design engineers are in high demand; in
particular for commercial, institutional (health and education) projects throughout the UK."
Research of IT workforce in the period 2000-2010 has shown a steady increase in the number
of jobs (ISCO categories 213, 312). The increase from 2.73 million in 2000 and 4.15 million
in 2010 showed that the crisis has not changed the trends (Schneiderman, 2010). However, it
remains a source of concern in a reduced entry into the profession because of the small
number of IT graduates, as well as in increased leaving the profession because of the large
number of IT experts’ retirements.
What is the situation in Croatia? In 2012 more than 1,040 ads for IT jobs were opened, which
is 12% less than in 2011, but in the first quarter of 2013, 409 IT jobs were opened what is
37% more than in the same period of 2012. The most wanted jobs were programmer, IT
expert, designer/developer (Digitalne kompetencije i zapošljivost; Digital competence and
employability, 2013). IT professionals have a 27% higher salary than the average salary in the
2012. Furthermore, the 50%-80% of companies had a need for hiring new IT staff. Even 93%
of companies said they had no intention to reduce the number of IT professionals and 85% of
them want to hire apprentices. If we look at the specialist profile IT professionals that are
most sought are software developers, business analyzer, web and multimedia. As far as the
education of future employees, 52% of companies said they preferred a 5-year education, and
42% three-year education of their future employees.
Not enough talent?
There are shortages of IT experts in EU and those shortages are going to get worse and worse
because of the aging population. Even more significant is the declining number of people
going to universities and competing for jobs in engineering. In the UK, for example, only half
as many high school students go to university to study electronics as did five years ago.
Another issue is talent. We may be looking for more engineers, but the reality is that there
may only be few that are of the quality that is looked for. The gap in university enrollment has
been filled by people from Asia, mainly China (Schneiderman, 2010).
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What future students in Croatia think about IT universities and jobs? Most of them find those
profession demanding and state that as a main reason of ignoring all the benefits that such
profession brings (Digitalne kompetencije i zapošljivost; Digital competence and
employability, 2013). It seems obvious that some new efforts should we invested in
motivating students for Computer Science courses.
3. New Approaches to Teaching Programming

How do beginners adopt severe cases of introductory programming concepts? What
strategies are applied to solve problems that are based on difficult concepts? In 1970’s early
phenomenography recognized two different approaches used by students in learning. The
"deep learning approach" is approach in which students seek to develop real understanding of
what they are learning. Others applied the "surface approach" of learning in which students
want to just barely perform the task that they get from teachers. The “deep learning” approach
is positively correlated with the grade of the initial programming while “surface learning”
approach suggests a negative correlation (Simon, et al., 2006). Teachers and content have a
profound impact on whether students will preempt surface or deep approach to learning
(Biggs, 2003).
Although many studies have dealt with topic of teaching programming to beginners though
there is no agreement on what turned out to be the most efficient method. Most universities
still operate in the traditional way in the introductory programming. The traditional format
consists of lectures, homework and maybe demonstration showing the task. Lessons agree to
comply with parts of the programming language instead
more general applicative strategies. It turned out that it was not a problem to learn the syntax
or individual semantics of programming languages but adopting the process of combining
these components into meaningful whole. Parts of the programming languages that are
discussed in the lessons are commonly used in programming exercises. With very little
support in the process of programming, problem solving can be very difficult for the part of
the student population, those in the literature called ineffective beginners. Many of them give
up their cases because they were not able to solve the tasks and they felt inadequate and unfit
for this item. Another problem arose with homework because it can happen that the students
create bad habits in solving the task. When students solve homework alone we consider this
environment as the environment with the least possible assistance. In psychology, it is known
from the human cognitive structure, that approach in which we use the minimum aid is not
optimal for beginners to solve cognitively challenging task.
In order to break the cycle of being taught to – that often already starts before primary
education – in some universities early computer science courses are organized to emphasize
doing over passive activities, such as being lectured to. Extreme apprenticeship emphasizes
communication between teacher and students during the students’ problem solving process.
Such approach makes the experience of being member of the teaching community both
beneficial and meaningful for participants (Vihavainen A., 2011). In the model of cognitive
apprenticeship the emphasis is on the adoption of cognitive skills. Cognitive apprenticeship
divides teaching into three stages: modeling, scaffolding and fading. In modeling teacher
gives the students a conceptual model of the process by which the expert performs the
observed task. An effective way of modeling would perceive teaching about working
examples. Working example shows the completion of the programming task from start to
finish. Teacher is thinking all the time to vote, explaining the decisions made in the process.
After a phase of modeling exceeds the scaffolding phase in which students are exposed to
tasks that are solved under the supervision of professional instructors. What matters is the
way in which we help students. The basic idea is not to give them clear answers, only hints
that can allow them to just come up with an answer to the question. As students acquire skills,
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scaffolding would be abandoned and this is the disappearance phase. Method of extreme
apprenticeship in teaching programming could be integrated as pair programming. Students
program in pairs with constant revising of the written code.
There is a long tradition of using students and undergraduate students as teaching assistants.
Involving students in the teaching community as early as possible has been beneficial and
fruitful for all parties. The freshman students benefit from a well-organized teaching structure,
while teaching assistants hone their skills in teaching and programming-related skills. When
considering the expectations of the students, it is clear that the students have learned and
participated in teaching (Vihavainen, Vikberg, Luukkainen, & Kurhila, 2013).
Another method that has been proved to be successful in improving pass-rates and improving
retention in Computer Science courses is Peer Instruction (Porter, Garcia, Glick,
Matusiewicz, & Taylor, 2013). Peer Instruction is a pedagogical practice designed to support
student engagement in lectures and improve learning outcomes. Peer Instruction centers on
multiple-choice questions that students answer individually before discussing in small groups
and answering again. This group vote is then followed by an instructor-led, class-wide
discussion. Studies of Peer instruction in Computer Science have been positive, reporting high
student satisfaction, improved exam scores, and higher passing rates. Student opinions of Peer
Instruction remain overwhelmingly positive, with an average of 91% of students
recommending that more faculties use that method in their classes (Porter, Garcia, Glick,
Matusiewicz, & Taylor, 2013).
The constructivist epistemology follows cognitive assumption that knowledge is viewed as
structure related information through a network of increased experience relations and constant
reorganization. As individuals become more proficient with certain knowledge they produce
more sophisticated and complex schemes. Experts were more likely to perceive
generalizations while beginners can just make a superficial observation. In order to adopt new
knowledge, students must incorporate new information into schemes and adapt them to the
existing scheme. Important learning occurs when an individual is in an imbalance that is,
when he cannot solve new situations with his scheme. It is extremely important that teachers
know how students perceive complex programming concepts. Learning can be understood as
an entry in a culture. Computer scientists are either part of carriers of a particular culture that
has its own values and norms. Values and norms must be clearly expressed through teaching.
It is extremely important for teacher to know how novice programmers adopt tough
introductory concepts of object programming so they can know which strategy to apply. What
strategies are applied to solve problems that are based on difficult concepts?
In order to solve the problem, experienced programmer creates using strategies that have
emerged from the past solved problems (Soloway, 1986), but for the novice programmers
solving problems is not easy. Beginner can very well understand the syntax rules of the
programming language and can write simple programs, but often will struggle with finding
solutions if they had no previous experience to lean on. Is the experience of solving problems
crucial for gaining expert knowledge of programming? Most introductory programming
courses share a common approach to teaching problem solving. Students need to break the
problem into the final parts, such as functional units, or objects, and then have to create a
coded solution. Recognizing these sections requires problem solving strategies. Traditionally
such strategies were taught through implicit instructions where novice programmers invested
a huge number of hours on the training. The students are expected to learn from their
successes and failures in order to develop a highly structured problem solving strategies. This
approach often results in a waiver of the course or students not developing appropriate skills
because a lot depends on the motivation of the students. A new methodology that invests
more time in explicit teaching of problem solving strategy should be able to fit into the
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subject of an introductory programming without a significant time burden on students. A
Framework that is based on Goal/Plan approach (Soloway, 1986) in a visual notation
describes a detailed process for using existing plans and building new plans in the Visual
Programming Environment. This approach had been evaluated experimentally and the
results indicated its potential to significantly improve teaching programming to novices
(Hu, Winikof, & Cranefield, 2012).
While lack of problem-solving ability is viewed as a possible cause of failure in
learning programming, another potential cause is that students may hold nonviable mental
models (Ben-Ari, 1998) of key programming concepts which may lead to misconceptions and
difficulties in solving programming problems. Students with viable mental models perform
significantly better in programming tasks than those with nonviable mental models (Ma,
2007). To improve students’ mental models an approach to teaching programming that
emphasizes constructivism rather than objectivism might be helpful. It is proposed that
many students have deeply rooted, pre-existing ideas of how computing concepts such
as assignment might operate. Constructivism theory argues that traditional approaches to
teaching based on lectures and textbooks are too passive and do not do enough to challenge
pre-existing ideas and to help students create viable mental models. Instead, constructivism
argues that students actively construct knowledge by combining the experiential world with
existing cognitive structures. One of the teaching strategies that explicitly challenge existing
idea in order to encourage the learner to recognize errors in their understanding and to try to
promote the improvement of nonviable models is Cognitive Conflict (Festinger, 1957)
strategy. Cognitive conflict strategy is one of the key teaching strategies based on
constructivism. It was developed based on the assumption that students’ prior knowledge and
existing conceptions affect how they learn new knowledge and build up new construction.
Cognitive conflict is a state in which the student perceives the discrepancy between his or her
cognitive structure and external environments or between the components of his or her
cognitive structure. Learning model that integrates cognitive conflict strategy with program
visualization is proved to be effective to enhance students’ interest and engagement with
learning materials and help them to construct viable mental models (Ma, 2007).
4. Graphical Environments in the Introductory Programming Courses

Objectives of learning programming are to enable the novice programmers get started
programming and give them the basis for an easier transition to general purpose language.
Most systems used for programming deal with the very process of programming with an
emphasis on terms that instructs the computer or on understanding the actions of the
computer. Other systems lead programming in accessible and entertaining context such as
storytelling projects, games, robots (Pauch & Kelleher, 2005). In the wake of this thinking
emerged systems which simplify programming languages (QBasic, SP / J, Turing, Blue, JJ).
Simplification of the programming language is performed by retaining only a few simple
statements, reducing the syntax elements and maintaining the highest possible similarities
with general-purpose languages without changing the structure of commands. Another type of
systems represented editorial structure for beginners (MacGnome GNOME, ...). Those
systems weren’t languages but environments that prevented beginners’ syntax mistakes.
Despite attempts to make programs easier and more understandable, many
beginners still had problems with syntax so another great collection of systems was based on
the premise that it was necessary to completely bypass the syntactical problems. On that trail
there are three basic approaches: creating objects that represent the code and can be moved
and combined in various ways, using actions within the environment to define the program
and providing more ways to create programs. Systems which are developing programs using
objects are Play, Show and tell, My Make Believe Castle, Logo Blocks, Alice 2…In those
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systems all actions and events are graphed. Systems that are developed in the direction of
using the actions interface (LegoSheets, Tortis ..) allow for error if the order of actions does
not match certain commands. Such environments depend on the movement of a button, or
physically they are either limited choices of commands or require users to perform certain
actions on the interface (discount pressing a button) in a specific order. Leogo is an example
of more powerful system that allows students to learn easy methods in advanced mode by
creating drawings like Logo turtles and offering three methods of creating programs. Another
system category for teaching programming are systems that have tried out some new
programming paradigm through new programming models and languages or those who make
intelligible the changed paradigm. The programming langugages that includes Pascal,
SmallTalk, Playground while LiveWorld, BlueEnvironment, Karel J Robot represent systems
that aim to make new models available. We should point out systems that seek to make
programming more specific or to reduce programming abstraction. Such systems are Karel J
Robot and Turingal. Special attention is invested in student engagement so systems that
promoted collective learning that promoted collective learning, such as AlgoBlocks, were
developed and systems that provided the reasons for the gradual introduction of programming
to beginners through interesting topics such as Rocky Boots did.
Many researches point to the benefits of using some themes through objects of initial
programming. The best example is a program that includes micro robots, games and media
computation. Traditionally programming is taught out of context, out of the real world.
Content can be used throughout the course through examples, illustrations and practical
exercises. Students may be familiar with it before, and see how the program will fit in it
which can be stimulating and exciting for beginners. Students’ engagement is essential in
order that they learn something well enough that could be reused somewhere else. At the
same time, the content can be detrimental to learning. If you learn within one area, then you
may not be able to transfer learning into another area. It is important to choose the content
that is vital for students and can demonstrate how concepts learned in one area can be used in
another.
The earliest examples of micro worlds used in programming are designed to Logo that is
based on "natural examples" of geometric principles, in programmable graphics environment
Lisp-like syntax. Micro cosmos are useful for teaching, but students may not be able to
convey the importance of content in the real world. Using the robot as content in the initial
programming has proven successful and motivating in many institutions (McGill, 2012). The
first large study (Fagin & Merkle, 2003) showed negative results and the lack of stimulators
was highlighted as the main reason. Later, the addition of cameras and individual robot
possessing showed superior results (Summet, et al., 2009). Media Computing (media
computation) involves the manipulation of the media, such as image and sound files that
stimulate creative expression while dealing with programming features such as loops and data
management. Studies have shown that media computing (media computation) achieves
improved memory and enthusiasm among students and encourages women to participate. The
success of this content has influenced its widespread use (Guzdial, 2003).
Because of the difficulty of learning programming, teachers have developed a variety of
environments that give students help they need. Many of them have not been well studied,
and only made a significant step forward. Among them, particularly stands out Alice,
Greenfoot and Scratch environments. Although designed at different times and in different
contexts, these environments can be classified together because they share common
characteristics. All three are visual environments, all three are intended to encourage direct
involvement in any attractive activity and all three have the task to introduce students to
programming. Regardless, use of this environments, whether individually or in face to face
groups, also support remote communities in the form of a "gallery" that is, websites where
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students publish and share their materials. This approach is called a fridge door access. Alice
is a three-dimensional interactive animation environment. Novice programmers build 3D
animated movies and games of their own while learning introductory object-oriented
programming concepts. The study that observed adopting concept of assigning and loops in
Alice environment and in C++ programming language showed that students working in Alice
environment achieved significantly better results (Wang, Mei, Lin, Chiu, & Lin, 2009). Figure
1 shows the same test problem with loops realized in Alice and Java environment. Solving
problem in Alice environment proved to be easier to understand, intuitive enough and closer
to natural language. Students themselves explained better results in Alice programming with
statements like: “….Alice is easier to use than C++. All you need to do is drag the
statements/expressions into the code window….”, “…C++ - This does look dull and boring!
or “…Starting off with Alice can ease my way into C++…”. This indicates that Alice
environment seemed to be more effective in facilitating students’ comprehension of
fundamental programming concepts.
Figure 1: Working with loops in C++ and Alice

Greenfoot is a highly specialized educational environment for developing interactive graphics
applications. It is based on the Java programming language. Scratch is very rich media
network environment. It is based on the media arising from some initial situation, highlights
media management and supports programming activities that are of interest to young people,
such as creating animated stories, games and interactive presentations. We should mention
also Snap, formerly BYOB, a visual, drag-and-drop programming language, an extended
reimplementation of Scratch that allows you to build your own blocks. It also features first
class lists, first class procedures, and continuations what makes it suitable for a serious
introduction to computer science for high school or college students. Programming is based
on creating blocks. All these environments are very interesting to students. It is easy to
believe that such environments can engage students for some time, but how many of
programming concepts they really learn while creating movies, games and stories.
Quantitative analysis of 300 projects created in Scratch and Alice have shown that this
environment really motivates students to use a variety of things. Those students who have
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created games mostly used variables, loops and if statements, while with videos use of if
statements are far lower (Adams & Webster, 2012). These genres clearly delineate what
motivates students to use them.
Yet another interesting approach to the initial programming is through web context. Usage of
website content has many advantages over traditional course of initial programming because
web content fits very well in blended learning environment, offering much greater interaction
than other facilities. Web content can be used on a variety of platforms that include Web
browser and text editor. It can be used for teaching different paradigms at different levels. The
students are familiar with web content and they appreciate the opportunity to experiment with
the code by special built-in examples. It is clear that the use will not magically reduce
students effort, but they can be encouraged to engage and mobilize the longer (Raadt, 2010).
5. The Impact of the First Programming Language and Some Other Factors on
Knowledge and Motivation of Beginners
The question of which language to use in introductory programming has been cause for
protracted debate, often based on emotive opinions. Several studies on the benefits of
individual languages or comparisons between two languages have been conducted, but there
is still a lack of objective data used to inform these comparisons. The primary objective of
introductory programming instruction must be to nurture novice programmers who can apply
programming concepts equally well in any language.
The choice of programming language which will be used in education has been a topical issue
for some time. In the early 1980s language comparison of COBOL, FORTRAN, Pascal, PL-I,
and Snobol, was primarily focused on efficiency of compilation and speed of code
implementation, in order to provide educators with information needed to choose a suitable
language. Today, considerations focus more on pedagogical concerns and the range of
languages is even broader. Several different criteria for the selection of the first language were
proposed but the most influenced work in this area came from creators of four languages:
Seymour Papert (creator of LOGO), Niklaus Wirth (creator of Pascal), Guido van Rossum
(creator of Python) and Bertrand Meyer (creator of Eiffel) (Mannila & Raadt, 2006). Their
criteria refer to languages in general with no mention of paradigm within the criteria such as if
the language was suitable for teaching, offered a general framework, promoted a new
approach for teaching software, promoted writing correct programs, allowed problems to be
solved in "bite-sized chunks", provided a seamless development environment, had a
supportive user community, was open source so anyone could contribute to its development,
was consistently supported across environments, was supported with good teaching material,
wasn’t used only in education and if it wasn’t an example of the QWERTY (Macmillan
Dictionary, 2004) phenomena, an aversion against using more modern technology or
advances with superior features in favor of the original. Not weighting results by the
importance of the criteria but only noting whether they meet the criteria was the main
deficiency of analysis. Among 11 programming languages such as C, C++, Python, Java,
Eiffel, Haskell, Javascript, Logo, Pascal, VB, Scheme research suggested that the most
suitable languages for teaching are Python and Eiffel as those languages have been designed
with teaching in mind. But, we shouldn’t neglect the importance and the strength of the Java
programming language, which was designed primarily for commercial application (Mannila
& Raadt, 2006).
Syntax of the programming language remains a significant barrier to novice computer science
students. In the analysis of beginner mistakes syntax errors come immediately after the
misunderstanding of abstraction, polymorphism and concepts of object-oriented programming
(Pillay, 2009). Teachers of introductory programming courses may find important the fact that
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variations in programming language syntax matter for novices and can influence on their
learning efficiency (Stefik & Siebert, 2013, November). Programming in graphical
environments in which there are no syntax errors can alleviate stressful start of learning
programming, but syntax errors will still appear at the transition to the textual language.
Environments such as Alice3 offer methods that directly convert Alice3 objects into Java code
what is of great help to students and very motivating.
Using software visualization in teaching introductory programming was also very interesting
for researchers. So far, it has not proved to be effective as expected (Naps, et al., 2003,
December) but in combination with some engaging method of teaching could give positive
results (Ma, 2007). Systematic meta-study of 24 experimental studies (Hundhausen, Douglas,
& Stasko, 2002) showed that the greatest impact on educational effectiveness appears to be
the way in which students use Algorithm Visualization technology, rather than what the
students see. The study suggested that the most successful educational usage of AV
technology is the one in which the technologies are used as a vehicle for actively engaging
students in the process of learning algorithms. In the cognitive constructivist view, AV
technologies are seen as educationally effective to the extent that it actively engages learners
in such activities.
Finally, we should talk about teachers and their impact on learning outcomes in introductory
courses of programming. Early research of teacher expectations of student achievement
showed that teachers had very little information of what students really learnt in their classes,
that students were less successful in the task of programming than their teachers expected.
The General Evaluation average score, which was mainly objective, was 22.9 out of 110 and
all teachers were negatively surprised. (McCracken, et al., 2001). Recent research has shown
progress in this field (Utting, Bouvier, & Caspersen, 2013,). The General Evaluating average
score was 68.2 out of 110. Teachers’ expectations were more attuned to their students. Their
estimations regarding the most difficult topic for students were in the range of 40-63%, in
literature the average was 42%. Still, about half of the teachers believed that the students’
conceptual knowledge was better than it actually was. Many reports have established human
factor as the key to the success of an educational system. Experiences of top school systems
suggest that three things matter the most to good quality schooling: getting the right people to
become teachers, developing them into effective instructors and ensuring that the system is
able to deliver the best possible instruction for every student. Teachers have a profound
impact on whether students will preempt surface or deep approach to learning (Biggs, 2003).
There are also factors that are out of the influence of computer science teacher but can
strongly determine the effectiveness of learning programming. Such characteristics are
mathematical skills and spatial visualization (Simon, et al., 2006) (Tolhurst, et al., 2006).
6. Conclusion
In Croatia and the European Union in general, there is great demand for IT professionals, but
the number of graduates of IT profession now, does not meet the needs of the market. On the
other hand, students consider such courses demanding and hard. In this review of the relevant
literature, we showed some of the newer approaches to teaching programming including
teaching strategies, programming environments and programming languages appropriate to
beginners, which have managed to significantly affect the motivation and engagement of
students, and thus, their success in the adoption of content. We have shown that proper choice
of programming teaching strategies is extremely important as it can reduce the drop-out rates
of students in introductory programming courses. The importance of first programming
language selection was stressed out together with some benefit of the graphical environments
for introductory programming.
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Finally, teachers, their motivation and engagement, are one of the key factors in creation of
the positive learning environment for students.
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annual conference on Innovation and technology in computer science education (pp. 104 -
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Hu, M., Winikof, M., & Cranefield, S. (2012). Teaching Novice Programming Using Goals
and Plans in a Visual Notation. Proceedings of the Fourteenth Australasian Computing
Education Conference (ACE2012) (pp. 43-52). Melbourne, Australia: Australian Computer
Society.
Hundhausen, C. D., Douglas, S. A., & Stasko, J. T. (2002). A Meta-Study of Algorithm
Visualization Efectiveness. Journal of Visual Languages and Computing 13, pp. 259-290.
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Programming Concepts. University of Strathclyde, Department of Computer & Information
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Importance of Human Resources Training in an Information Age
Serap Fırat
Ahi Evran University, Kırşehir, Turkey
serap@serapfirat.com
Abstract. The aim of this study is to display conceptually the relationship and interaction between
matter of human resources training and the information age. Fast development from industrial
community to an information community has occurred and organizations have been seeking ways to
overcome this change. Human resources policy and human capital with enhanced competence will
have direct impact on work performance; therefore, this paper deals with the increased importance of
human resource management due to the fact that it nurtures human capital. Researching and scanning
are used as a method in this study. Both local and foreign literature and expert views are employed - as
much as one could be- in the making of the theoretical framework of this study.
Keywords: human resources, information age, education, organization, occupation
1. Introduction
From the time of first scientific studies carried out by organizations until today, the social-
economic environment that organizations are in has proportionally changed, in the frame of
this development, organization style changed from Classical to Neo-Classical and finally to
Modern Organization. The rapid change in the concepts, values and understandings
throughout the modern world have made the organizations to make policies and targets
towards adaptation to these changes.
In today's circumstances, organizations are maturing and becoming more and more complex.
Another factor which is increasing as well is the level of competition. In order to face the
competition and to survive, organization must use its own sources efficiently and optimize its
performance by increasing the harmony between its components. At this competition,
physical assets of the enterprises have lost their importance; however, non-physical
information based values and the management of production of information processes have
become a matter of primary importance. It must be well noted that attempts to improve of
harmony between the components do not ensure an increase on total organizational
performance.
This study evaluates the significance of educational process in organisation, which provides
the success and its sustainability for the enterprises in global competition arena. At the same
time this concepts create a innovative structure which isn’t in a short period but in a gradual
period, the accumulation and evolution of social, cultural and economic background; at firms
are achieved through suitable management structure; and conscious and disciplined efforts of
managers and employees.
2. Importance of education
Certainly, education is most important tools for mankind and there is nothing more
important than education for him. Rousseau, uses the fictional story of Emile and his tutor to
outline his ideas. He explains his opinions as such in there: “Plants are fashioned by
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cultivation, man by education… We are born weak, we need strength; helpless, we need aid;
foolish, we need reason. All that we lack at birth, all that we need when we come to man’s
estate, is the gift of education. This education comes to us from nature, from men, or from
things. The inner growth of our organs and faculties is the education of nature, the use we
learn to make of this growth is the education of men, what we gain by our experience of our
surroundings is the education of things.” (Rousseau, 2009: 11) This book was banned and
publicly burned on its publication, but became a European bestseller and provided a basis for
new education systems.
At the same time, education is the most powerful link which turns mass people into nation.
Education obtains this power from the culture that is the component, carrier and the protector
of it.
But what is the real importance of education in a modern age? Today education gives us the
keys to career success, sometimes being a leader is more possible with better education. But
education is a highly complex concept. Billington warns us about the difference between
“educere” and “educare” process. “We may offer both the word educare and the word
educere/these words may look and sound alike, but there is between them a gulf of meaning
so broad that it is difficult to imagine that they can both cohabit in the context of a
school’s…… .” (Billington, 1988: 279-291) Thereby the author stresses to important role of
autonomy. İn his opinion: “Autonomy in a word, with educere as the dominant idea in
education, its overriding aim will be that of producing not specialists in particular fields, but
personal autonomy.” (Billington, 1988: 282)
Autonomy is an important job component for job satisfaction. Moreover it is a basic
leadership ability. Poper while criticizing Plato’s leaders education thought, evaluate the
leader abilities from the perspective of autonomy and intellectual independence. “Why is it
that Plato does not wish his leaders to have originality or initiative? The answer, I think, is
clear. He hates change and doesn’t want to see that re-adjustments may become necessary.
But this explanation of Plato’s attitude does not go deep enough. In fact, we are faced here
with a fundamental difficulty of the leader principle. The very idea of selecting or educating
future leaders is self-contradictory. You may solve the problem, perhaps, to some degree in
the field of bodily excellence. Physical initiative and bodily courage are perhaps not so hard
to ascertain. But the secret of intellectual excellence is the spirit of criticism; it is intellectual
independence. And this leads to difficulties which must prove insurmountable for any kind of
authoritarianism. The authoritarian will in general select those who obey, who believe, who
respond to his influence. (Popper, 1971: 134)
In such a society that most of the people -including the rulers- are under the influence of
patrimonial structure, this concept gain more importance. Based on this reality for example
the educational materials are being tried to teach chronology and historical phenomena
strictly, boring and inaccurate books, lessons which are expert/teacher-centred and based on
expert/teacher's instruction, not leading to research and thinking, and a dominant
understanding based on memorization.
Especially in our complex world, the ability of criticism is a very important talent. Adorno
regards education (Bildung) as a persisting area of conflict between an individual’s autonomy
and their adaptation to the demands of society. Education therefore entails an ongoing
dialectic process between individual emancipation and the demands for submission to culture
and society. Adorno’s concept of (full) education is clearly connected to the idea of Bildung is
seen as necessary to gain full and free individuality. Here, education does not aim to reach
“useful” purposes or material aims. Rather it is designated to the long term interest of the
subject and its personal development. (Adorno, 1951)
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Sagan agrees with this view; and he shares a proclamation’s of The Government of China and
Chinese Communist Party in 1994 that read in part: “Public education in science has been
withering in recent years. At the same time, activities of superstition and ignorance have been
growing, and antiscience and pseudoscience cases have become frequent. Therefore, effective
measures must be applied as soon as possible to strengthen public education in science.”
(Sagan, 1996b).
3. Human resources training

Organizations, due to numerous tasks dealt within, can be considered as quite complicated
constructs in many concerns. In our global world; we observe that new values are adopted and
new establishments and administrative structures are formed on this basis. Depending on this
basis; the current Public Administration needs to renew itself within this course. The presence
of the administrative institutions which are closer to the people has a fundamental role for
detecting the social needs easily and offering efficient service.
Companies’ continuity and conservation of their activities depends on their faster and more
learning than their rivals. Importance of intellectual capital is constantly increasing for
businesses. In the age of information, it can be observed that intangible assets, which include
intellectual capital of businesses, overhaul tangible assets. Organizational knowledge, which
consists of organizational rules, roles, customs, strategies, structures, technologies, cultural
practices, capabilities etc., is the most valuable asset of today’s organisations. Forming a
learning organization requires changes in a lot of fields. These are a strong leadership, vision,
team based structure, staff empowerment, information technologies, a participating strategy
and organization culture.
Every employee has to learn the culture which belongs to its organization in order to live an
individual of the organization and gain the cultural identification which the culture resources
to.
When looking at the relationship and interaction between the matter of motivation and the
administrator, it is seen that there is strong relation between whether that organization is
public or private. Especially public administrators do not sufficiently motivate their
employees. Essentially, the public administrators have positive attitudes towards maintaining
motivation in fact, but they do not turn these attitudes into behaviour and therefore reflect
those positive attitudes. The reason is the adoption mostly of the traditional leadership style
by the administrators and their display of their behaviours in light of the leadership values that
prevails in the local bureaucratic culture.
Importance of training is reveals much in this situation. All workers must learn basic goal and
mission their company’s ideal and priorities. Philip Kotler, who the Financial Times on
November 18, 2005 surveyed 1,000 executives in 25 countries on the Most Influential
Business Writers/Management Gurus and he ranked fourth after Peter Drucker, Bill Gates,
and Jack Welch. Kotler describes strategic marketing as serving as motivating all persons for
a goal. He explain this concepts in interviews to Drucker, like this: “Marketing in a non-profit
organization becomes effective when the organization is very clear about what it wants to
accomplish, has motivated everyone in the organization to agree to that goal and to see the
worthwhileness of that goal, and when the organization has taken the steps to implement this
vision in a way which is cost-effective, in a way which brings about that result.” (Drucker, 63)
This policy known as a transparency. Adoption of transparency in all organisation level is a
necessity for the achievement of both own employee and public confidence. Organisations
could enhance their corporate transparency levels through following globally accepted
principles and guidelines. As a result, the employment of the in-service programs through the
usage of the transformational leadership style among the modern leadership styles is
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recommended for the maintenance of motivation in order to turn the said administrators'
positive attitudes into behaviour.
Additionally we live in an era when the humanitarian values and the understandings towards
it increases in individual wealth and happiness gain importance. For this reason Dudley
Hafner stresses this opinion: “The strategy is how we use our resources to get the attention of
that individual to do what it is we hope he or she will do… İt is always focused on an
individual. (Drucker, 72)
The rise in individuality and the effort to align this with the values of the organization has
caused the organizational workforce approaches to change and adapt. Castells, while
affirming this analysis, touches on the importance of the fact that this change in approach has
opened new avenues to social interaction. “Torn by the internationalization of finance and
production, unable to adapt to the networking of firms and the individualization of work, and
challenged by the degendering of employment, the labour movement is weakened as a major
source of social cohesion and worker’s representation. It doesn’t disappear, but it becomes,
primarily, a political agent integrated into the realm of public institutions.” (Castells, 2009:
419)
4. Information age and its technologies

Today, all over the world, information services are becoming a featured matter and is
considered as one of the impulsive forces of economic and social development. Manuel
Castells is a big name in information society thinking and writing about Finland’s Information
Society. “In 2000 the IMD ranked Finland as the third most competitive economy ın the
world –the World Economic Forum (WEF) ranked it the most competitive. But the most
distinctive feature of Finland is its combination of an information society and the welfare
state. The Finnish welfare state includes totally free, high-quality, public education from
kindergarten to the university (with one of the highest combined educational enrolment rates
in the world), universal public health coverage (granted as a right based on citizenship), and a
generous social system with universal retirement and unemployment insurance, which has
made Finland a country with one of the smallest number of poor in the world.” (Castells and
Himenen, 2002: 12)
Informational transformation is a cultural and social, as well as a technical change and
therefore, it should not be studied inside engineering discipline. But it needs a scientific
interest. For example Maalouf complains about our education systems: “I am conscious of
belonging to a generation that is highly privileged compared to every previous one, if only by
dint of advances in medicine and information technology. But I cannot calmly enjoy the
benefits of modernity if I am uncertain that generation to come will be able to enjoy them just
as much.” (Maalouf, 2011: xxıı)
Sagan thinks similarly in this topic too. He says: “If we can’t think for ourselves, if we’re
unwilling to question authority, then we’re just putty in the hands of those in power. But if the
citizens are educated and form their own opinions, then those in power work for us. In every
country, we should be teaching our children the scientific method and the reasons for a Bill of
Rights. With it comes a certain decency, humility and community spirit.” (Sagan, 1996a)
Organizations can be regarded as systems which transforms inputs onto outputs by their
human resources, technology and know-how. Especially, for the factories of our country
which reached a significant technological level, the importance of information technologies
have not to be underestimated. Informational institution transformation should be regarded as
a project process, updated by periodical evaluations, in which basic needs and demands of the
users and the strategies and formation policies are determined.
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For this reason, education to employees is a long term process. Billington thinks to “Whatever
view be held on the structure of the educational system, the basic question remains as to
whether there is ever a time when a person’s education should be seemed to be at an end.”
(Billington, 1988: 291)
Sociologist Manuel Castells has noted, “The future informational society is characterized by
an increasing polarization of occupational structure. In the case of the United States, the
Bureau of Labor Statistics included in its projections an analysis of the educational level
required for the 30 occupations that were expected to decline fastest between 1990 and
2005… The conclusion of the authors of the study is that “in general, a majority of the
(growing) occupations require education or training beyond high school. In fact more than 2
out of 3 of the 30 fastest growing occupations, and nearly half of the 30 with the largest
number of jobs added had a majority of workers with education or training beyond high
school in 1990.” (Castells, 2007)
While questioning the educational needs, some basic demands of the users should be taken
into consideration when transforming into an informational-institution, the employees should
be regarded as a customer or even a partner of the organization; they must believe in the
benefits of education programs; they should be informed about the services of the
informational-institution and they should also have the necessary equipment and training on
how to use these services; otherwise they will never be able to reach the targets set on science
and technology policies no matter how well.
5. Conclusion
Today human capital, which is accepted as one element of intellectual capital, is seen as the
most important of these intangible assets. It is not possible to explain economic wellbeing by
physical capital itself. The necessary measures must be taken in order to develop not only
physical capital but also human capital and use it efficiently. Human resource management of
firms play an essential role in utilizing human capital effectively.
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Sagan, C. (1996a). Demon-haunted world: science as a candle in the dark. NY: Ballantine Books.
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pseudoscience _and_civilization.
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The Satisfaction of Polytechnics' Students with the Higher
Education System in Croatia
Anica Hunjet
University North, Koprivnica, Croatia
anica.hunjet@unin.hr
Goran Kozina
University North, Koprivnica, Croatia
goran.kozina@unin.hr
Abstract. The globalization process has brought substantial changes to all spheres of contemporary
life, including higher education. Through teaching and research activities, higher education institutions
are responsible for the creation and application of knowledge in order to meet the current and future
needs of the society in which they operate, with an aim to prepare individuals for the labour market.
The 21st century has been a time of change, uncertainty and complex issues. Higher education
institutions are challenged to meet the needs of individuals and the society by creating new study
programmes and enhancing existing ones that will add social value to regional and global
environments. By developing their students’ social responsibility along with providing education, they
also contribute to growing interdisciplinarity. The competitive advantage of an economy lies in the
development of higher education. Knowledge represents a set of acquired information, whereas skills
are the ability of an individual to apply this knowledge in real-life situations. Students acquire
adequate theoretical knowledge and skills at higher education institutions, but this knowledge needs to
be applicable to innovation and creation of new business processes. Polytechnics are institutions
geared towards producing the adequate labour force for businesses and local communities. The main
goals of higher education are acquisition and transfer of knowledge, as well as development of
competencies to create opportunities and introduce changes in the increasingly complex environments.
The expected learning outcomes are appropriate competencies that will improve young people’s
employment prospects. Attaining learning outcomes, i.e., their application is one of the priorities of
the Bologna process for the purpose of achieving quality assurance in higher education; increasing the
employability of students; and creating a learning environment that will foster creativity, innovation
and modern technologies. The aim of this paper is to highlight the importance of investing in higher
education based on the attitudes of students attending professional studies at six polytechnics in the
Republic of Croatia. Higher education institutions should be able to meet the needs of the communities
in which they function and develop knowledge-based society by producing competent, employable
professionals. The questionnaire used in the survey of students contains statements about attitudes
towards higher education system in Croatia and issues related to the implementation of knowledge and
conditions of studying at polytechnics. The results obtained show that generally polytechnic students
are not satisfied with the Croatian higher education system. Various statistical methods have been used
to analyse the data collected.
Key words: financing, higher education, competences, labour market
1. Introduction
Pursuant to the Science and Higher Education Act, higher education institutions in the
Republic of Croatia are universities, which consist of faculties, art academies and university
departments, as well as polytechnics and schools of higher education. The Act also stipulates
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that higher education is conducted through university and professional studies. University
studies train students for professional careers in science and higher education, business, public
and social sector in general, and provide foundations to further develop and apply scientific
knowledge. The aim of professional studies, which are carried out by polytechnics and
schools of higher education, and, in exceptional cases, by universities, is to provide students
with an adequate level of knowledge and skills to work in applied professions and join any
work processes immediately after graduation. Although the primary objective of polytechnics
is to train students for employment in the business sector providing them with the ability to
keep up with the latest technological advancements, study programme courses should also
focus on theory and research. One of the priorities of the Bologna process is attaining learning
outcomes, i.e., their application, for the purpose of achieving quality assurance in higher
education. Croatian Qualifications Framework plays an important role in the reform of higher
education. It provides the basis for a clear definition of the competencies of individuals
through the entire education system, thus facilitating employability, personal growth and
greater social cohesion. Creation and transfer of knowledge incur certain costs, which makes
the funding of education a necessity. Given that the allocations for the development of higher
education from the state budget are not sufficient, higher education is turning to the private
sector for funding.
The empirical part of this paper is based on an analysis of the survey conducted among
students of six polytechnics in Croatia. Various statistical methods have been used to analyse
the data collected.
2. Objectives, Hypotheses and Research Methods

In view of the role of polytechnics in the Croatian higher education system, the objectives of
this paper are:
- to analyse the current situation and determine the main characteristics of Croatian
higher education, in particular the contribution and position of polytechnics;
- to explore the opinions of students at Croatian polytechnics about knowledge and
skills they have acquired;
- to determine how Croatian polytechnic students assess the conditions of studying at
polytechnics;
- to determine possible disadvantages of studying at polytechnics and propose
measures to eliminate them.
Two hypotheses were tested in this paper. They are as follows:
H1: Students give a positive assessment of polytechnics and their role in the process of
transferring knowledge and skills.
H2: There are statistically significant differences in the attitudes of defined groups of
polytechnic students with regard to specific issues related to the knowledge management
project.
The survey was conducted using a questionnaire with an aim to collect data on students'
attitudes towards the quality of studies at polytechnics in the Republic of Croatia, as one of
the indicators of the level of development and efficiency of the higher education system.The
survey included six Croatian polytechnics: Polytechnic of Varaždin, Polytechnic of Knin,
Polytechnic of Šibenik, Polytechnic of Slavonski Brod, Polytechnic of Zagreb and
Polytechnic of Karlovac. The target group consisted of professional study programme
students.
The survey was conducted by the authors of this paper in collaboration with assistants at the
participating polytechnics, with prior approval of the dean. Interviewers explained the purpose
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of the study to the respondents and gave them instructions on how to fill in the questionnaire.
The data were analysed using predominantly descriptive statistics and hypothesis tests.
3. Organisation of Higher Education

The Republic of Croatia is one of the signatories of the Bologna Declaration, whose
implementation started in 2005. With the introduction of the Bologna process, more than 900
study programmes performed at the Croatian higher education institutions, which had been
brought in line with the Bologna principles, were evaluated. A distinctive and significant
headway has been made in some areas, reflected predominantly in the organization of higher
education in three levels (undergraduate, graduate and post-graduate studies); flexibility in the
selection of study programmes and access to the labour market; academic mobility of
students; quality assurance and quality promotion in higher education; and participation in the
European system of higher education. One of the priorities of the Bologna process is attaining
the learning outcomes, which is an integral part of quality assurance in higher education.By
investing in their education, individuals significantly increase their prospects in the labour
market and become more competitive. In order to enable individuals to acquire the necessary
knowledge, it is essential to provide quality and trained teaching staff, who are able to provide
students with appropriate knowledge. To make this possible, it is necessary to invest in
continuing education of teachers and ensure the quality of the teaching process. This
necessitates significantly higher investment in higher education, with an aim to provide and
ensure high quality and competitive education. The reform of higher education and the
introduction of the Bologna process have significantly increased the number of polytechnics
in the Republic of Croatia. One reason for this increase is that polytechnics are adaptable to
labour market needs as they offer a variety of study programmes. One of the higher education
development goals in the Republic of Croatia is reinforcing the development of professional
studies and alignment of study programmes with regional needs. For polytechnics to thrive, it
is necessary to continually invest in human resources and physical development. As for the
funding, most polytechnics are focused on the market rather than the budget, seeking extra-
budgetary funds. As a result, most polytechnics acquire a major part of their funds in the
market. By promoting market orientation and collaboration with the business world,
polytechnics can develop despite relatively small budget allocations.
3.1 Financing Higher Education System
By investing in their education, individuals acquire the necessary competences that give them
an advantage over other individuals in the labour market in terms of employability. Therefore,
the development of higher education contributes to tackling unemployment, which is still very
high in Croatia. In the times of globalization, permanent employment can be achieved only by
continuing education and training throughout working life. It is necessary to research the
labour market in order to determine which professions and what kind of knowledge and skills
are needed to accelerate Croatia’s development, not only in the business sector, but in all
sectors of the society. Based on these indicators and findings, higher education institutions
should define their admission policy and financing policy. Higher education system in the
Republic of Croatia could function if every effort, but also the financial resources, were
directed towards promoting and improving it. It is important that individuals recognize the
benefits of investing in their education, from competitiveness in the labour market to easier
employability, both locally and internationally. The implementation of the higher education
reform has brought positive developments in terms of allocations for higher education which
increased by about 50%, as well as an increase in the number of teachers and students. An
investment in knowledge brings highest returns because the most developed economies are
knowledge-based. Higher education provides knowledge that will help tackle, but also
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understand various problems that an individual faces daily both in business and private life.
As a result of technological development, there is a constant need for changes and the body of
knowledge grows. Creation and transfer of knowledge incur certain costs, which makes the
funding of education a necessity. Besides government funding, there is also private funding
because the public sources are currently unable to meet the growing needs and requirements
of the stakeholders in the educational process. Public funds allocated to higher education
institutions are not sufficient. Considering that funding is essential for further development,
higher education institutions are beginning to turn to the private sector for funding. It is vital
to recognize the importance of investing in higher education to ensure its development,
increase its efficiency and maintain the quality level that is expected of such a system. Public
support, i.e., financing can help in achieving a balance in the higher education system.
When considering an investment in education, one always weighs the benefits of such
investment against projected costs. This very concept of interdependence of costs and benefits
is considered in drawing up the budget in order to adequately allocate resources for public
consumption. The Strategy of Government Programmes and the Budget for the period from
2010 - 2012 define the allocations to higher education as follows: 2.3 billion for 2010, 2.4
billion for 2011, and 2.5 billion for 2012.
Figure 1 Promotion of knowledge and excellence II
Figure 1 shows the total budget allocation for promotion of knowledge and excellence. In
2009, the allocated funds amounted to approximately HRK 11,700,000; in 2010, an allocation
amounting to HRK 11,400,000 was planned, while projected allocations for 2011 and 2012
were HRK 11,900,000 and HRK 12,300,000, respectively. An investment in intellectual
capital is the most profitable long-term investment that brings significant progress to both the
individual and the entire economy. Education is a public good and a public need of all
stakeholders. It is necessary to ensure the development of a flexible higher education system,
but also lifelong learning and adult education, which will facilitate entry of youth in the
labour market.
3.1.1 Sources of funding
Education is a public good and should be accessible to everyone. The issue of tuition fees,
which has been a topic of many discussions in the last few years, could affect accessibility of
education but also the quality of education. Each year, on the proposal of the Government, the
Croatian Parliament determines the needs of public education based on the National
Educational Standard. Education is mainly financed from the budget. The largest source of
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income for public education institutions are taxes, whereas the funds necessary for the
functioning of accredited private schools are provided by their founders. Pursuant to the
Budget Execution Act, each education institution is required to draft its annual financial plan
including expenditures by type and deliver it to the Ministry of Science, Education and
Sports. The results of 2008 UNDP's research reported in the document entitled "Financing of
higher education in the Republic of Croatia" (2010), i.e., in the section addressing student
standard and scholarships, show that approximately 16% of Croatian students received some
sort of scholarship during their studies. Government scholarships account for approximately
6%. The difference between these two sets of data can be explained by the fact that the rest of
the scholarships were granted by cities and counties, as well as businesses. To make the
higher education system successful, but also competitive, it is essential to ensure sufficient
public funding, which will facilitate access to education. It is vital to increase budget
allocations in Croatia to bring them as close as possible to budget allocations for education in
the EU. In addition, it is important that a portion of these funds is set aside for development of
the entire higher education system. Access to higher education is a right of every individual
and therefore one of the objectives of the Bologna process is to ensure that people who want
to study and acquire quality knowledge and competences, both in Europe and in the Republic
of Croatia, are not deprived of this right on the basis of their social status. Nevertheless,
obstacles remain that prevent equal access to higher education to certain social groups, such
as family income. The reason for this is that participation costs at public higher education
institutions are determined without reviewing the financial position of students and their
families. It is imperative that higher education institutions recognize the importance of
applying for specific EU funding. The Government should provide adequate scholarships for
talented students and those coming from underprivileged circumstances, as well as loans
depending on students’ financial status. It should also introduce appropriate mechanisms to
release students from loan repayment or from paying a tuition fee based on their academic
performance. On 2 August 2012, the Government adopted the Decision on subsidizing the
costs of studying for full-time students enrolled in public higher education institutions in the
Republic of Croatia in the academic years 2012/2013, 2013/2014 and 2014/2015. This
Decision established the funds needed for subsidizing students’ participation in the costs of
studying for full-time students attending undergraduate university studies, integrated
undergraduate and graduate university studies, graduate university studies, professional
studies and specialist graduate professional studies, who enrolled in the first year of the public
higher education institution in the academic years 2012/2013, 2013/2014 or 2014/2015 for the
first time. Participation costs will be also fully subsidized to full-time students who, at the
time of their enrolment in the academic years 2012/2013, 2013/2014 and 2014/2015, had
earned at least 55 credits in the study program at a public higher education institution from the
previous year. It is necessary to increase budget allocations for higher education to meet the
growing needs, taking into account, at the same time, the availability of funds. Furthermore, it
is necessary to increase the share of budget allocations for higher education system so as to
make it competitive in Europe. To achieve sustainable development and ensure continued
progress, such allocations must exceed 1% of the GDP.
3.2 Higher Education Development Strategy
Universities and polytechnics are crucial in creating a knowledge-based society. This is why
higher education institutions must develop mechanisms for creation and application of
knowledge, skills and competencies. To apply knowledge means to use information in a
quality, productive and effective manner. Croatian government must recognize the importance
of additional investment in education, research and development and all relevant government
and industry stakeholders must participate in the creation of the knowledge-based society. To
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reach the levels in the EU countries, it is important to constantly improve the entire education
system, and in particular increase investment in education, which is considerably lower than
in the EU countries. It is necessary to create an innovative society based on knowledge,
learning, and the use of modern technology. It is essential to make sure that knowledge does
not become obsolete and that there is continuing training and professional development
available in order to respond adequately to new market challenges. Numerous innovations are
the result of investment and activity in the field of education, at all its levels, as well as
technological development. The development and quality transfer of new skills and abilities to
the next generation and their application build the foundations of a knowledge-based society,
which is the driving force of economic growth. It is in the interest of any modern economy
that investment in education is increased as this will produce highly educated staff that will
become its competitive advantage. There is a need for knowledge, both in the development of
high technology, as well as in the application of knowledge, for better positioning in the
labour market. The knowledge takes on the role of the workforce in the labour market.
Investing in education, research and professional development is essential for future
prosperity and efficiency of an economy. Higher education system should do the following as
a matter of priority: take account of the changes in the labour market in order to meet the
current and long-term needs of the society, become more and more flexible in terms of higher
education programmes offered, and provide teachers and students with opportunities for
development in the field of knowledge transfer and subsequent knowledge management.
3.3 Acquisition of Competencies for the Labour Market
It is essential that in the course of education individuals acquire not only the knowledge but
also the necessary competences that are a combination of knowledge, skills, attitudes and
values. Individuals use their competencies to create new and build on the existing knowledge
thereby facilitating their entry into new labour markets. In order for knowledge to be actually
acquired during higher education and subsequently adequately implemented in practice, it is
essential to introduce innovations in teaching methods and activities so that students become
motivated and more actively involved in the teaching process, understand new knowledge and
are able to apply it adequately in the future. It is important to ensure adequate transfer of
knowledge. This can be done by having students evaluate the quality of knowledge provided
to help them position themselves in the labour market. It is necessary to train the teaching
staff to understand the needs of students and their families, as well as social, cultural and
economic needs. Teaching and transfer of knowledge are demanding responsibilities in which
education and development of teachers play a big role and are key to providing quality
teaching. Polytechnics should develop favourable conditions for creation and transfer of
specific knowledge, in order to transfer such knowledge and competencies to individuals, who
can then translate them into business success. However, the issue of inequality, in terms of
access to higher education, still remains to be resolved.
4. Analysis of the Survey

Under description of the sample, there is a breakdown of surveyed students by the name of
polytechnic, gender and professional field of study, whereas descriptive statistics was used for
quantitative variables. Box and Whisker Plot diagrams of analyzed variables were constructed
to identify atypical and extreme values. The survey involved 818 students enrolled in six
Croatian polytechnics. In order to make the results as objective as possible, the sample
included polytechnics from different Croatian regions.
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Table 1 Breakdown of respondents by polytechnic
Name of the polytechnic Number of respondents Share (%)
Polytechnic of Karlovac 79 9.66
Polytechnic Marko Marulić in Knin 102 12.47
Polytechnic of Slavonski Brod 93 11.37
Polytechnic of Šibenik 115 14.06
Polytechnic of Varaždin 378 46.21
Polytechnic of Zagreb 51 6.23
Total 818 100.00
250
200
Number of respondents
150
Male
100 Female
50
0
Technical Biomedicine Biotechnical Social
and health care
Professional field of study
Figure 2 Breakdown of respondents by professional of study and gender
The majority of atypical and extreme values were recorded in the variable that represents the
age of the surveyed students enrolled in social study programmes
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55
50
45
40
35
Age
30
25
20
15
Technical Biomedicine Biotechnical Social
and health
Professional field of study
median 25%-75% Range without outliers outliers extremes
Figure 3 Box and Whisker Plot diagrams displaying variables defined as respondents’ age broken down by
professional field of study
5. Results and Discussion

This section of the paper presents the results concerning the level of ICT equipment and
competences of Croatian polytechnic students, their views on the Croatian higher education
system and on issues concerning the implementation of knowledge and conditions of studying
at polytechnics.
The survey was conducted to determine the attitudes of polytechnic students towards Croatian
higher education system. The questionnaire asked the students to do the following:
- rate the Croatian higher education system;
- rate competitiveness of the Croatian higher education system in relation to the higher
education systems in the developed countries;
- rate the role of polytechnics in Croatian higher education system;
- rate the contribution of polytechnics to the economic development of the Republic of
Croatia in terms of producing the required professional staff;
- rate the previous higher education system;
- rate the Bologna Process in general;
- rate the degree to which the Bologna process has simplified studying;
- rate the degree to which the Bologna process has contributed to fostering motivation
and creativity of students;
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- rate the degree to which the Bologna process has reduced the length of the study;
- rate investment in Croatian higher education;
- rate the request for free higher education in Croatia;
- rate the possibility of compromising the quality of higher education as a result of the
abolition of tuition fees due to the lack of financial resources;
- rate the possibility of reducing the quality of higher education due to the increasing
number of students, i.e. because of the unfavourable teaching staff-student ratio;
- indicate the degree to which they agree with the opening of new polytechnics,
especially in smaller towns, to widen access to higher education;
- indicate the degree to which they agree with an increase in the number of students at
existing polytechnics.
The respondents were asked to indicate their agreement on a 5-point Likert scale, ranked from
1 (lowest level) to 5 (highest level).
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
0 1 2 3 4 5
Average value
1. Rating of Croatian higher education system
2. Rating of competitiveness of the Croatian higher education system
3. Rating of the role of polytechnics in the Croatian higher education system
7. Rating of the contribution of the Croatian higher education system to the economic development of Croatia
4. Rating of previous study system
5. Overall rating of the Bologna process
6. Rating of the Bologna process in terms of simplifying the study
11. Rating of the Bologna process in terms of reducing the length of the study
10. Rating of the Bologna process in terms of fostering motivation and creativity
8. Rating of investment in Croatian higher education
9. Rating of request for free higher education
12. Rating of the risk of compromising the quality of higher education due to the lack of financial resources
13. Rating of reduction of the quality of higher education due to in creased number of students
14. Degree of agreement with the opening of new polytechnics
15. Degree of agreement with an increase of the number of students at polytechnics
Figure 4 Students’ attitudes towards Croatian higher education system
Students have expressed the highest level of agreement with the request for free higher
education. The degree of agreement with the opening of new polytechnics, especially in
smaller towns, received an average score 4. The majority of questions were rated with an
average score 3. The lowest average score was given to investment in Croatian higher
education. Slightly higher rated was the competitiveness of the Croatian higher education
system and the system of higher education itself. The role of polytechnics in Croatian higher
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education received an average score of 3.14, and the contribution of the polytechnics to the
economic development of Croatia in terms of producing the required professional staff
received an average score of 3.25. Both male and female students demonstrated the highest
level of agreement with the request for free higher education in Croatia. Investment in
Croatian higher education, competitiveness of Croatian higher education system and the
system itself received the lowest average scores. In comparison to female student’s rating,
male students gave a higher rating only to the previous higher education system. Students of
technical studies gave the lowest ratings to the Croatian higher education system, its
competitiveness in relation to the higher education systems in the developed countries, the
role of polytechnics in Croatian higher education system, the Bologna process, contribution of
the Bologna Process to fostering motivation and creativity of students, contribution of the
Bologna process in terms of reducing the length of the study, investment in Croatian higher
education and possible increase in the number of students at existing polytechnics. Students of
technical studies gave the highest ratings to the previous higher education system and request
for free higher education. Students attending study programmes in the field of biomedicine
and health care gave the lowest ratings to the contribution of the Bologna process to
simplification of the studies, the request for free higher education and possible opening of
new polytechnics. On the other hand, variables that received more positive ratings included
competitiveness of the Croatian higher education system in relation to the higher education
systems in the developed countries, the possibility of reducing the quality of higher education
due to the increasing number of students, i.e., because of the unfavourable student-teacher
ratio, and the possibility of compromising the quality of higher education as a result of the
abolition of tuition fees due to the lack of financial resources. Unlike students attending
studies in the field of biomedicine and health care, biotechnology students gave the lowest
ratings to the possibility of compromising the quality of higher education as a result of the
abolition of tuition fees due to the lack of financial resources, and the possibility of reducing
the quality of higher education due to an increase in the number of students, i.e., because of
the unfavourable student-teacher ratio. Biotechnology students gave the highest ratings to the
majority of the remaining aspects of higher education. In comparison to other students,
students enrolled in social study programmes gave the lowest ratings to the contribution of
polytechnics to the economic development of the Republic of Croatia, and the previous higher
education system. Some aspects of the Bologna process received higher ratings from second-
and third-year students
6. Conclusion
The importance of investing in higher education has been recognized in many countries and
economies. However, the funds allocated for its development have been decreasing due to the
global crisis. In spite of not being inclined to radical changes, the education sector is seeking
new sources of financing. This paper aims to demonstrate the importance of investing in
higher education, given the fact that all advanced economies are knowledge-based. Economic
policy-makers should therefore give the development of higher education system, through
formal or informal methods, a high priority because it can significantly alleviate
unemployment. Although it is still inadequate, investment in education and science has been
increasing year after year, as much as the economic conditions in the Republic of Croatia
would allow. All the stakeholders have recognized that the education system, together with
research, needs to adapt and connect with the business sector. For Croatia to prosper, it is
essential that investment in higher education increases by using new sources of financing and
through new policies for additional public and private funding to support students.
The results of the survey suggest that generally polytechnic students are not satisfied with the
Croatian higher education system.
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učilištima u Republici Hrvatskoj u akademskoj godini 2012./2013., 2013./2014. i 2014./2015, Narodne
novine, br. 90/2012
Zakon o Hrvatskom kvalifikacijskom okviru, Narodne novine, br. 22/2013
Zakon o znanstvenoj djelatnosti i visokom obrazovanju- pročišćeni tekst, Narodne novine, br. 123/03,
198/03, 105/04, 174/04, 02/07, 46/07, 45/09, 63/11, 94/13, 139/13
Zakon o izvršenju državnog proračuna za 2011., Narodne novine, br. 140/2010
S - 274
CONTENTS
PROFESSIONAL PAPERS
Track 1: Finance & Accounting in Search for New Solutions P-1

TR01_P01 Ivica Filipović, Sara Škomrlj
Eksterna revizija i korporativno upravljanje P-3
TR01_P02 Petar Pepur, Jelena Mužinić
Utjecaj ABC metode na profitabilnost kompanije P-8
TR01_P03 Petar Pepur, Dijana Perkušić, Hrvoje Čondić Begov
Računovodstvene razlike između stjecanja i uvoza dobara P - 15
TR01_P04 Branko Sorić
Profitabilnost malih banaka u Republici Hrvatskoj P - 20
TR01_P06 Petra Jakaša
Dostupnost izvora financiranja malih i srednjih poduzeća u Hrvatskoj u
periodu 2010-2012 P - 29
TR01_P08 Luka Mladineo, Katarina Jurišić
Obračun i računovodstveni tretman spomeničke rente P - 36
TR01_P09 Luka Mladineo, Tina Denić
Financiranje gradova u Republici Hrvatskoj P - 43
TR01_P10 Domagoja Buljan Barbača, Marin Begić
Blokirani računi građana – korektivna mjera za financijsku nepismenost P - 51
TR01_P11 Dijana Perkušić, Tina Pupačić
Procjena poslovne izvrsnosti kompanija u prehrambenoj industriji P - 60
TR01_P12 Jelena Vidović, Milena Zulim
Potpore male vrijednosti u razvoju malog gospodarstva P - 73
TR01_P13 Jelena Vidović, Kristina Vrdoljak
Potpore razvoju malog gospodarstva kroz smanjenje cijene rada P - 81
TR01_P14 Marko Miletić, Korana Gaćina, Laura Marasović
Determinante kamatnih stopa banaka na dugoročne kunske kredite s
valutnom klauzulom trgovačkim društvima u Republici Hrvatskoj P - 89
TR01_P15 Tomislava Pavić Kramarić, Tahita Babić
Dynamics of Development of Bankassurance – Comparative Analysis of
Croatian and European Countries P - 96
TR01_P16 Tomislava Pavić Kramarić, Marina Krajcar
The Role of Reinsurance on the Croatian Insurance Market P - 104
TR01_P17 Marijana Bartulović, Ivica Filipović, Damir Mihanović
Neovisnost revizora kao pretpostavka učinkovitosti eksterne revizije P - 111
TR01_P18 Marijana Bartulović, Vjera Radović
Analiza poslovanja velikih banaka u Republici Hrvatskoj P - 118
TR01_P19 Renata Lebo, Bože Plazibat, Lada Reić P - 125
Dijetni problem: prehrana studenata na Sveučilištu u Splitu
TR01_P20 Marko Miletić, Ivana Antunović
Utvrđivanje potencijalnoga smjera prinosa dionica na Zagrebačkoj burzi
pomoću pravca tržišta vrijednosnica P - 135
TR01_P21 Marko Miletić, Damir Bakić
Potencijalne determinante kretanja obvezničkog indeksa Zagrebačke burze P - 144
CROBIS-a
TR01_P22 Jasenka Bubić, Ivan Peronja, Ana Burazer
P - 153
Financijska učinkovitost hrvatske brodarske kompanije Jadrolinije d.d.
TR01_P23 Nenad Vudrić
P - 162
Stjecanje dobara iz zemalja članica EU
TR01_P24 Jasenka Bubić, Ana Burazer, Boris Peko
P - 167
Investicijski okvir malog poduzetništva u Hrvatskoj
TR01_P25 Jasenka Bubić, Jelena Laća
Financijsko i operativno restrukturiranje u postupku predstečajne nagodbe: P - 177
mogućnosti i ograničenja
TR01_P26 Elena Bejan, Diana Martoncă, Domagoja Buljan Barbača
Comparative analysis of credit indebtedness of households in Croatia and P - 186
Romania
Track 2: New Challenges in Entrepreneurship, Tourism and Trade P - 195

Stanko Geić, Marija Jurišić, Goran Ćorluka
TR02_P01 P - 197
Razvojne perspektive urbanog turizma – poslovni slučaj Berlin
Ivana Plazibat, Ivan Peronja, Tonka Eterović Matijašić
TR02_P02 P - 210
Carinski postupci s gospodarskim učinkom, postupak vanjske proizvodnje
Goran Ćorluka, Vlatka Karabatić, Stanko Geić
TR02_P03 P - 217
Sezonalnost zapošljavanja u turizmu – poslovni slučaj Grad Split
Slađana Brajević, Antonija Babić, Jennifer Cvitanović
TR02_P05 P - 226
Položaj žena u poduzetništvu u Republici Hrvatskoj
Duško Jelaska, Ivan Lovrić, Ivona Jukić
TR02_P06 P - 234
Trendovi digitalnog marketinga
Anita Krolo Crvelin, Ivan Peronja
TR02_P07 P - 244
Upravljanje ljudskim potencijalima u malim i srednjim poduzećima
Marina Lolić Čipčić, Anamarija Zečević
TR02_P08 P - 254
Analiza koncentracije tržišta osiguranja u Republici Hrvatskoj
Marina Lolić Čipčić
TR02_P09 P - 266
Cijene nafte i tržište naftnih derivata u Europskoj Uniji
Ivan Akrap, Slavica Ćapin Jakišić
TR02_P10 P - 279
Zloupotrebe u postupcima predstečajne nagodbe
Mijana Matošević Radić, Josipa Strunje
TR02_P12 P - 290
Ekonomski učinak i institucionalni položaj turizma u Europskoj uniji
Track 3: New Achievements in Mechanical Engineering

P - 301
TR03_P01 Nenad Vulić
Amended Calculation Procedure for Involute Marine Gears With Parallel
Axis P - 303
TR03_P02 Bože Plazibat, Ado Matoković, Zvonimir Štingl
Computer Program for Calculating Geometrical Properties of Thin-Walled
Cross-Section P - 313
TR03_P05 Nataša Gojgić
Upravljanje održavanjem merno-kontrolne opreme podržano
informacionim podsistemom P - 325
TR03_P06 Zoran Kurelić, Igor Gabrić
Utjecaj hladnog gnječenja na svojstva disperzivno očvrsnute AlCu legure P - 331
TR03_P07 Andrija Dujić, Zlatko Jankoski
Idejno rješenje sunčeve fotonaponske elektrane u Kopilici P - 340
TR03_P08 Marko Vukšić, Tonko Kovačević, Joško Miše
Solar Climber: A Problem Solving Approach in Power Electronics and
Control Systems Teaching P - 351
TR03_P09 Marko Kilić, Miroslav Komlenović, Marko Vulić
Elektromehanički sustav za određivanje pozicije broda P - 361
TR03_P10 Ivo Jerčić, Alen Kovač
Uloga konstrukcije i razvoja u procesu snižavanja troškova proizvoda P - 373
Track 4: Interdisciplinary Approach to Teaching and Learning

Methodology P - 387
TR04_P02 S. Antunović Terzić, T. Kovačević, S. Zorica, Lj. Malešević
Primjena Interneta stvari u visokom obrazovanju P - 389
TR04_P03 Daiva Mikalkevičienė, Audrius Baranauskas
Communication Platform: Studies – Challenge for Business, Business –
P - 399
Opportunity for Studies
TR04_P05 Katarina Krnić
Popularna pjesma – autentični nastavni materijal u podučavanju stranoga
jezika P - 410
TR04_P06 Karmen Klarin
Konceptualno modeliranje kao podrška razvoju informacijskog sustava e-
obrazovanja P - 420
TR04_P07 Nada Roguljić, Danijela Perkušić Malkoč, Ivna Jurić

Kako povećati kreativnost i motivaciju među nastavnicima i studentima? P - 431
TR04_P08 Sari Gustafsson
Steps to Becoming a Successful Educational Organisation P - 443
TR04_P09 Marijana Jurišić, Ivana Vodogaz
Different Attitudes Towards Grammar Teaching and Testing P - 454
TR04_P10 Ivo Baras, Renata Kožul Blaževski, Nada Roguljić
Primjena običnih diferencijalnih jednadžbi – modeliranje i vizualizacija P - 463
TR04_P11 Stipe Semenić, Ivica Ružić, Josip Vrlić
Aplikacija za popis informatičke opreme razvijena preko razvojnog okvira
UniFrame P - 479
TR04_P12 Domagoj Gojak, Ivica Ružić
UniFrame – Okvir za razvoj aplikacija za visokoobrazovne ustanove P - 489
TR04_P13 Nikola Grgić, Ivica Ružić, Ivan Burazin
Primjena CodeAnywherea u nastavi programerskih kolegija P - 500
TR04_P14 Gordan Drašinac, Ivica Ružić
Primjena elektroničkog učenja u nastavi ronjenja autonomnom ronilačkom
opremom P - 506
TR04_P16 Alen Pezelj, Tatjana Listeš
Metodologija ispitivanje gradiva putem računala P - 513
TR04_P18 Petra Grgičević Bakarić, Edita Šalov
Teaching Business English: Metaphorically Speaking P - 523
TR04_P19 Arijana Burazin Mišura, Ivo Baras, Renata Kožul Blaževski
Učinkovito poučavanje matematike korištenjem primjera iz konteksta
struke P - 535
TR04_P20 Tatjana Listeš, Alen Pezelj
Primjena usluge Google Docs u predmetu Informatizacija poslovanja P - 546
TR04_P21 I. Luketin, S. Knežević, N. Grgić, J. Slugan, N. Roguljić
Applied Physics for the 21 Century Engineers: The Evolution of a
Traditional Course Toward a Blended MOOC P - 559
TR04_P22 Sanja Radmilo Derado
Formative Aspects of Portfolio Assessment in Business English and Their
Impact on Students´ Writing Motivation P - 567
TR04_P23 Stjepan Pereža, Karmen Klarin
Unapređenje nastavnog procesa zasnovano na e-dnevniku P - 576
TR04_P24 Siniša Zorica, Tonko Kovačević, Sandra Antunović Terzić
Implementacija računalnog programa na temelju studije vrednovanja
upotrebljivosti P - 587
TRACK 01:
Finance & Accounting in Search for New
Solutions
Eksterna revizija i korporativno upravljanje
Ivica Filipović
Sveučilište u Splitu, Sveučilišni odjel za stručne studije, Split, Hrvatska
ifilipov@oss.unist.hr
Sara Škomrlj
skomrljsara@gmail.com
Sažetak. Efikasnost korporativnog upravljanja osigurava se na različite načine. Jedan od tih načina
odnosi se i na eksternu reviziju. Ta vrsta revizije, kad je riječ o Republici Hrvatskoj, dobiva sve
važnije mjesto u korporativnom upravljanju. Eksterna revizija, kao dio eksternog nadzora poslovanja,
bitan je element efikasnog upravljanja budući da vlasnici poduzeća često nisu upućeni u
računovodstvenu problematiku te dolazi do velike razlike u informiranosti između vlasnika poduzeća i
menadžera. S obzirom na to da je postala dio dobre prakse korporativnog upravljanja, u ovom se radu
istražuje odnos eksterne revizije i upravljačkih struktura poduzeća.
Ključne riječi: eksterna revizija, korporativno upravljanje, uprava, nadzorni odbor, glavna skupština
1. Uvod
Korporativno upravljanje temelji se na brojnim nadzornim mehanizmima. U okviru nadzornih
mehanizama važno mjesto pripada internoj i eksternoj reviziji. Eksterna revizija dobiva sve
važniju ulogu u procesu korporativnog upravljanja. Poslovne odluke koje donose upravljačke
strukture trgovačkih društava zahtijevaju valjane ulazne informacije. Kako bi organi nekog
trgovačkog društva donijeli kvalitetnu poslovnu odluku primjereno je da se oslanjaju na sve
informacije koje im u tom pogledu mogu biti od koristi. Jedan od izvora takvih informacija
koji im stoji na raspolaganju je izvješće neovisnog revizora. Upravljačke odluke trebaju se
temeljiti ne samo na informacijama sadržanim u revizorskom izvješću, već i na preporukama
koje eksterni revizori uobičajeno prosljeđuju upravljačkim strukturama. Te se preporuke
najčešće odnose na otklanjanje uočenih nedostataka i nepravilnosti u sustavu internih kontrola
revidiranog subjekta.
Respektiranje rezultata rada eksterne revizije nameće se kao nužnost sve zahtjevnijeg procesa
korporativnog upravljanja. Poruke koje kroz svoje izvješće šalju eksterni revizori o istinitosti
financijskih izvještaja revidiranog subjekta zanimljive su širokom spektru interesno-utjecajnih
skupina, počevši od članova uprave, dioničara odnosno članova društva, dobavljača, kupaca,
kreditora, države pa sve do široke javnosti. Neovisno revizorsko izvješće svojevrsna je mjera
sigurnosti svima koji su na bilo koji način zainteresirani za poslovanje nekog trgovačkog
društva da su informacije prezentirane u njegovim financijskim izvještajima vjerodostojne.
Tim se izvješćem neutralizira neizbježan jaz u informiranosti između onih koji su
svakodnevno prisutni u subjektu čiji su financijski izvještaji predmet revizije i onih koji
povremeno dolaze ili uopće ne dolaze u sjedište revidiranog subjekta. U tom kontekstu nisu ni
svi odnosi eksterne revizije i organa trgovačkog društva jednoobrazni. Upravo zbog toga u
ovom se radu rasvjetljava uloga eksterne revizije u procesu korporativnog upravljanja prije
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svega kroz sagledavanje odnosa eksterne revizije i svakog organa trgovačkog (dioničkog)
društva - uprave, nadzornog odbora i glavne skupštine.
2. Eksterna revizija
2.1 Pojmovno određenje eksterne revizije

Riječ revizija potječe od glagola “revidere” što na latinskom jeziku znači ponovno vidjeti. U
skladu s tim revizija predstavlja naknadni pregled i preispitivanje poslovnih procesa i stanja.
U zemljama engleskog govornog područja koristi se termin “auditor” (revizor) odnosno
“auditing” (revizija). Te riječi potječu od glagola “audire”, što na latinskom jeziku znači čuti
ili slušati.
Prema Zakonu o reviziji eksterna revizija je postupak provjere i ocjene financijskih izvještaja
i konsolidiranih financijskih izvještaja obveznika revizije te podataka i metoda koje se
primjenjuju pri sastavljanju financijskih izvještaja, na temelju kojih se daje stručno i neovisno
mišljenje o istinitosti i objektivnosti financijskog stanja, rezultata poslovanja i novčanih
tokova.
2.2 Uloga eksterne revizije u tržišnom gospodarstvu

U literaturi se može pronaći više pristupa sagledavanju uloge revizije u tržišnom
gospodarstvu. Tako Vujević (2004) smatra kako je osnovni zadatak i cilj revizije zaštita
interesa vlasnika kapitala na način da svojom nepristranošću izrazi mišljenje o realnosti i
objektivnosti financijskih izvještaja koja ujedno služe kao pouzdana informacijska podloga za
optimalno odlučivanje i upravljanje, pa se stoga s pravom ističe da je revizija vrlo važna
prepostavka razvoja poduzetništva.
Tušek i Žager (2006) detaljnije razrađuju prethodno navedeno stajalište. Po njihovu shvaćanju
uloga revizije sastoji se u sljedećem:
- zaštita interesa vlasnika kapitala (dioničara),
- stvaranje realne i objektivne informacijske podloge za upravljanje, i
- pomoć u pribavljanju dodatnog kapitala smanjenjem rizika ulaganja.
Naime, glavni korisnici informacija iz financijskih izvještaja i revizorova izvješća su vlasnici
poduzeća. Vlasnici poduzeća često nisu upućeni u računovodstvenu problematiku te ne mogu
procijeniti da li su financijski izvještaji objektivno i realno prikazani. Kako bi spriječili
situacije u kojima dolazi do manipulacija financijskim izvještajima od strane uprave
trgovačkog društva koja je odgovorna za njihovo prikazivanje, vlasnici angažiraju ovlaštene
revizore koji imaju zadaću provjeriti jesu li financijski izvještaji prezentirani u skladu s
primjenjivim okvirom financijskog izvještavanja.
Nadalje, kada se spominje zaštita interesa vlasnika kapitala, uz sadašnje treba spomenuti i
potencijalne kreditore i investitore. Bez istinitih i fer financijskih izvještaja nije moguće
ocijeniti isplativost ulaganja u neko poduzeće, te se uloga revizije sastoji u tome da se
osiguraju vjerodostojne računovodstvene informacije kako bi se donijela što ispravnija
poslovna odluka.
2.3 Obveznici eksterne revizije

Eksterna revizija odnosi se na aktivnosti ovlaštenih revizora koje su usmjerene na izražavanje
mišljenja o tome jesu li financijski izvještaji u svim značajnim odrednicama pripremljeni i
prikazani u skladu s primjenjivim kriterijima za ocjenu njihove realnosti i objektivnosti.
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Eksternu reviziju obavljaju osobe koje nisu zaposlene kod poslovnog subjekta čiji se
financijski izvještaji revidiraju. (Filipović, 2009)
Sukladno Zakonu o računovodstvu reviziji podliježu godišnji financijski izvještaji i
konsolidirani godišnji financijski izvještaji:
- velikih poduzetnika,
- srednjih poduzetnika,
- poduzetnika čije dionice ili dužnički vrijednosni papiri su uvršteni ili se obavlja
priprema za njihovo uvrštenje na organizirano tržište vrijednosnih papira, te
- poduzetnika kojima je to utvrđeno posebnim propisima koji uređuju njihovo
poslovanje.
Sukladno Zakonu o reviziji obvezi revizije podliježu i godišnji odvojeni i konsolidirani
financijski izvještaji:
- svih dioničkih društava,
- komanditnih društava i društava s ograničenom odgovornošću čiji odvojeni, odnosno
konsolidirani ukupan prihod u godini koja prethodi reviziji prelazi 30.000.000,00
kuna, ako obvezi revizije godišnjih financijskih izvještaja ne podliježu sukladno
odredbama Zakona o računovodstvu.
Godišnjim financijskim izvještajima smatraju se i financijski izvještaji za razdoblja kraća od
godine dana ako takva razdoblja prethode statusnim promjenama, likvidaciji ili stečaju.
3. Pojam i načela korporativnog upravljanja

Brojne su definicije korporativnog upravljanja. Prema Tipuriću (2008) korporativno
upravljanje je sustav nadzornih mehanizama kojima svi dobavljači krucijalnih inputa trebaju
osigurati povrate na svoja ulaganja u korporaciji, ne ugrozivši njezin dugoročni opstanak i
prosperitet. Ritenberg i Schwieger (2000) smatraju kako je korporativno upravljanje proces
pomoću kojeg vlasnici i kreditori organizacije provode kontrolu i zahtjevaju odgovornost za
resurse koje su povjerili organizaciji. Pojednostavljeno, korporativno je upravljanje sustav
kojim se poduzeće usmjerava i kontrolira.
Cerovac (2010) navodi da su temeljna načela na kojima se zasniva teorija korporativnog
upravljanja: a) briga o pravima i jednak tretman svih dioničara/imatelja udjela (bez obzira na
veličinu njihovog udjela), b) transparentno poslovanje i javno objavljivanje podataka o
poslovanju društva i c) odgovornost uprave. Nadalje, isti autor sugerira kako dobro
korporativno upravljanje pridonosi ekonomskom razvitku trgovačkog društva i omogućavanju
dotoka svježeg kapitala izvana. Ostvarenje tih načela i ciljeva u velikoj mjeri ovisi i o
pravnom i administrativnom okviru pojedine države.
Može se reći kako je korporacija sustav koji dopušta različitim interesno-utjecajnim
skupinama da ulažu svoje znanje, rad i kapital, poradi ostvarivanja koristi. Tako investitori
(vlasnici) imaju mogućnost sudjelovati u zaradi poduzeća a da pritom ne preuzimaju
odgovornost za poslovanje, a menadžment ima šansu upravljati poduzećem bez odgovornosti
za davanje osobnih novčanih sredstava.
Dobro korporativno upravljanje ovisi o uravnoteženim odnosima između internih i eksternih
mehanizama kojima se osigurava efikasnost upravljanja. Sustav korporativnog upravljanja
pomaže u rješavanju problema i mogućih sukoba koji se pojavljuju u korporativnim
strukturama. Zadaća tog sustava je stvoriti uvjete u kojima će ponašanje i djelovanje vrhovnih
P-3
menadžera biti u interesu poduzeća, dioničara i ključnih stakeholdera te osigurati da se
nedovoljno dobri menadžeri zamijene boljima (Tipurić, 2008).
4. Odnos eksterne revizije i aktera korporativnog upravljanja

Eksterna revizija svoj pravi smisao dobiva tek onda kada se rezultati revizorova rada počnu
primjenjivati u korporativnom upravljanju. Tri su organa trgovačkog (dioničkog) društva –
uprava, nadzorni odbor i glavna skupština s kojima eksterni revizor ostvaruje komunikaciju
prilikom obavljanja revizije financijskih izvještaja. Ti su organi ključni akteri korporativnog
upravljanja u svakom dioničkom društvu. O odnosima eksterne revizije sa svakim navedenim
organom više u nastavku.
4.1 Eksterna revizija i uprava

Eksterni revizori najčešće komuniciraju s upravom. Kada je riječ o odnosu eksterne revizije i
uprave, prije svega valja istaknuti kako je eksterni revizor odgovoran za oblikovanje i
izražavanje mišljenja o financijskim izvještajima, dok odgovornost za sastavljanje i
prezentiranje istih u skladu s prihvatljivim okvirom financijskog izvještavanja snosi uprava,
uz nadzor onih koji su zaduženi za upravljanje. (Filipović, 2009)
Prema MRevS-u 200 - “Opći ciljevi neovisnog revizora i obavljanje revizije u skladu s
Međunarodnim revizijskim standardima”, revizija financijskih izvještaja ne oslobađa upravu
ili one koji su zaduženi za upravljanje od njihovih odgovornosti. Također, revizorovo
mišljenje o financijskim izvještajima ne osigurava buduću sposobnost opstanka poslovnog
subjekta, kao ni učinkovitost i uspješnost s kojima uprava vodi poslovanje trgovačkog
društva. Ovo je bitno napomenuti posebice ako bi došlo do sudskog spora između revizora i
klijenta - trgovačkog društva čiji su financijski izvještaji bili predmet revizije.
Komunikacija eksternog revizora i uprave temelji se na izjavi uprave (menadžmenta). Ta je
izjava dokaz kojom revizor potvrđuje odgovornost uprave za nepristrano prikazivanje
financijskih izvještaja te da ih je odobrila. U slučaju da uprava iz nekog razloga odbije dati
izjavu, revizor tu činjenicu može okvalificirati kao ograničenje djelokruga rada te izraziti
mišljenje s rezervom ili se čak suzdržati od mišljenja.
U obavljanju svojih redovitih aktivnosti eksterni revizor susreće se s pogreškama, pa čak i
prijevarama, što sve utječe na pogrešno prikazivanje financijskih izvještaja. Pogreške su
nenamjerni propusti, najčešće računovodstvenog osoblja klijenta, koji za posljedicu imaju
pogrešno prikazane financijske izvještaje, dok su prijevare namjerne radnje u kojima mogu
sudjelovati svi zaposleni kod klijenta (uključujući i one koji su zaduženi za upravljanje) i
najčešće su motivirane stjecanjem nepripadne materijalne koristi i oblikovanjem
zavaravajućih financijskih izvještaja.
Treba naglasiti da revizor nije i ne može biti odgovoran za sprječavanje i otkrivanje prijevara i
pogrešaka. Za to je odgovorna uprava trgovačkog društva. Zbog toga revizor treba dobiti i
pisanu izjavu od uprave kojom ona prihvaća svoju odgovornost za oblikovanje
računovodstvenog sustava i sustava internih kontrola koji su u stanju spriječiti i otkriti takve
nepoželjne događaje.
Ako revizor zaključi da nije moguće nastaviti obavljati reviziju zbog pogrešnih prikaza
nastalih poradi otkrivene prijevare tada je, prema MRevS-u 240 - “Revizorove odgovornosti u
vezi s prijevarama u reviziji financijskih izvještaja”, obvezan priopćiti tu informaciju upravi i
nadzornom odboru te razmotriti mogućnost odustajanja od preuzete revizijske obveze uz
prethodno informiranje uprave, nadzornog odbora, pa i glavne skupštine koja je imenovala
revizora o razlozima odustajanja.
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Sljedeće važno pitanje za komunikaciju između eksternog revizora i uprave odnosi se na
(ne)primjenjivanje zakona i propisa.
Jednako kao pri sprječavanju i otkrivanju prijevara, uprava je odgovorna za sprječavanje i
otkrivanje neprimjenjivanja zakona i propisa. Revizor i u tom slučaju mora dobiti pisanu
izjavu uprave kojom ona obavještava revizora o svim poznatim ili mogućim učincima
neprimjenjivanja određenih zakona i propisa na prikazane financijske izvještaje. U slučaju da
revizor ne dobije takvu vrstu izjave, pretpostavlja da klijent postupa sukladno zakonima i
propisima (Filipović, 2009). Revizor izražava mišljenje s rezervom ili negativno mišljenje
ako, obavljajući reviziju, zaključi kako klijent ne primjenjuje zakone i propise, što sve
rezultira prikazivanjem pogrešnih financijskih izvještaja.
4.2 Eksterna revizija i nadzorni odbor

Eksterni revizor važnu komunikaciju ostvaruje i s nadzornim odborom. Ta se komunikacija
najčešće ostvaruje preko revizorskog odbora, ako je taj pododbor nadzornog odbora ustrojen u
društvu. Sukladno Zakonu o reviziji revizorski odbor dužna su osnovati sva trgovačka društva
od javnog interesa.
Trgovačka društva od javnog interesa prema Zakonu o reviziji su:
- trgovačka društva čiji vrijednosni papiri kotiraju na burzi u prvoj kotaciji ili kotaciji
javnih dioničkih društava,1
- veliki poduzetnici prema Zakonu o računovodstvu,
- trgovačka društva od posebnog državnog interesa čiji temeljni kapital prelazi
300.000.000,00 kuna prema Odluci Vlade Republike Hrvatske o popisu trgovačkih
društava od posebnog državnog interesa.
Revizor je dužan redovito izvještavati revizorski odbor o ključnim pitanjima koja proizlaze iz
revizije, a posebno o bitnim slabostima interne kontrole u vezi s procesom financijskog
izvještavanja. Isto tako, revizorski odbor dužan je redovito izvještavati nadzorni odbor o svim
uočenim nepravilnostima. Revizorski odbor treba imati otvorenu komunikaciju s upravom i
nadzornim odborom i odgovarati za svoj rad nadzornom odboru. (Filipović, 2009)
Prema Zakonu o trgovačkim društvima (dalje u tekstu: ZTD), nadzorni odbor daje nalog
revizoru za ispitivanje godišnjih financijskih izvještaja. Zakonom o reviziji nadalje je
propisano da revizorski odbor daje preporuke glavnoj skupštini o odabiru revizora.2 Revizor
je dužan sudjelovati u radu sjednica nadzornog odbora i njegove komisije (revizorskog
odbora) na kojima se ispituju godišnji financijski izvještaji, izvijestiti o svom izvješću i dati
objašnjenja koja se od njega traže (ZTD, čl. 300. st. 1.)
1
Budući da Zagrebačka burza nema više takve trgovinske segmente kojima upravlja (prva kotacija/kotacija
javnih dioničkih društava), za očekivati je kako će s prvom sljedećom izmjenom i dopunom Zakona o reviziji ta
alineja biti promijenjena i trebala bi, sukladno aktualnom stanju, glasiti: “trgovačka društva čiji vrijednosni
papiri kotiraju na burzi u okviru uređenog tržišta”.
2
Ta je odredba Zakona o reviziji jasna ako dioničko društvo ima ustrojen revizorski odbor. U tom slučaju
prijedlog za imenovanje revizora glavnoj skupštini dostavlja nadzorni odbor i to baš onaj koji je utvrdio
revizorski odbor. Ako dioničko društvo nema revizorski odbor tada će prijedlog za imenovanje revizora glavnoj
skupštini utvrditi i dostaviti nadzorni odbor.
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4.3 Eksterna revizija i glavna skupština
Glavna skupština je organ dioničkog društva koji imenuje revizora godišnjih financijskih
izvještaja.3 Isto tako, sukladno ZTD-u (čl. 275), glavna skupština imenuje revizora za
ispitivanje radnji obavljenih u osnivanju društva ili radnji vođenja poslova društva te utvrđuje
naknadu za njegov rad.
Radi ispitivanja radnji koje su provedene u osnivanju društva, ispitivanja vođenja poslova
društva te mjera poduzetih za povećanje ili smanjenje temeljnog kapitala društva, glavna
skupština može imenovati posebne revizore društva. Odbije li glavna skupština imenovati
posebne revizore, učinit će to sud na prijedlog dioničara koji zajedno imaju dionice koje čine
najmanje dvadeseti dio temeljnoga kapitala društva, ako postoji opravdana sumnja u to da su
pri osnivanju društva učinjene nepravilnosti ili da su grubo povrijeđeni zakon, odnosno statut.
Ako glavna skupština imenuje posebnog revizora, sud će na prijedlog dioničara čije se dionice
odnose na najmanje deseti dio temeljnoga kapitala društva ili najmanje na 8.000.000,00 kuna
tog kapitala umjesto njega imenovati drugog revizora ako se razlog za to nalazi u osobi
revizora kojeg je imenovala glavna skupština, osobito ako imenovani revizor nema potrebna
stručna znanja za obavljanje revizije, ako je prezauzet ili postoje sumnje u njegovu
pouzdanost. Prijedlog se mora postaviti u roku od četrnaest dana od dana održavanja glavne
skupštine na kojoj je donesena odluka o imenovanju revizora. ZTD (čl. 298. st. 5.) također
propisuje da prije donošenja odluke sud treba saslušati revizora kojeg je imenovala glavna
skupština. Uprava, odnosno izvršni direktori moraju dopustiti posebnim revizorima da
pregledaju poslovne knjige i dokumentaciju te sve ono što čini imovinu društva. Posebni
revizori mogu tražiti od članova uprave, odnosno članova nadzornog odbora sva objašnjenja i
dokaze koji su potrebni za njihov rad. O svome nalazu posebni revizori moraju podnijeti
pisano izvješće. Revizori ga moraju potpisati i bez odgađanja predati upravi društva i
sudskom registru kod kojega je društvo upisano. Na zahtjev svakog dioničara uprava mu mora
dati primjerak izvješća. Uprava mora izvješće podnijeti nadzornom odboru i staviti ga na
dnevni red naredne glavne skupštine kako je utvrđeno ZTD-om (čl. 299.).
ZTD (čl. 300. st. 1) nalaže da glavna skupština utvrđuje godišnje financijske izvještaje kada
joj uprava i nadzorni odbor prepuste da to učini ili kada nadzorni odbor ne da suglasnost na te
izvještaje. To su iznimno rijetke situacije u praksi do kojih dolazi kada nadzorni odbor
uskraćuje suglasnost na godišnje financijske izvještaje društva (primjerice, zbog negativnog
mišljenja koje je izrazio revizor). U tom slučaju odluka glavne skupštine ima pravni učinak
ako eksterni revizor u roku od dva tjedna od dana donošenja odluke podnese izvješće bez
rezerve o financijskim izvještajima društva. Ako revizor ne podnese u navedenom roku takvo
izvješće, odluke glavne skupštine su ništetne, utvrđeno je ZTD-om (čl. 300. st. 3.)
Neovisno što ne postoji, kao u slučaju sjednica nadzornog odbora, zakonska obveza
sudjelovanja revizora u radu glavne skupštine, njihova nazočnost na tim sjednicama
preporučljiva je i prilog je oblikovanju dobre prakse korporativnog upravljanja.
5. Zaključak
Proces korporativnog upravljanja podrazumijeva stalno donošenje poslovnih odluka. Kako bi
odluke koje donose upravljačke strukture trgovačkog društva pridonosile uspješnijem
poslovanju neophodne su im kvalitetne informacije. Tako se uprava, nadzorni odbor i glavna
skupština oslanjaju, među ostalim, i na informacije iz revizorskog izvješća. Pri tome i sve
3
Sukladno čl. 6. st. 1. Zakona o reviziji skupština bira i imenuju revizora do 30. rujna godine na koju se revizija
odnosi.
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druge informacije, osobito preporuke koje upravljačkim strukturama daju eksterni revizori,
dragocjen su okvir za donošenje poslovnih odluka. U ovom radu prikazani odnosi eksterne
revizije i upravljačkih struktura trgovačkog društva ukazuju kako eksterna revizija, kao čuvar
poštenja financijskog izvještavanja, izravno pridonosi kvaliteti financijskih izvještaja, a time i
njihovoj korisnosti u korporativnom upravljanju. Uvažavanje rezultata revizorova rada sve
više postaje neodvojivi dio promišljenog korporativnog upravljanja.
Reference:
B. Tušek, Ž. Lajoš (2006). Revizija, Zagreb, Hrvatska: Hrvatska zajednica računovođa i financijskih
djelatnika.
D. Tipurić et al. (2008). Korporativno upravljanje, Zagreb, Hrvatska: Sinergija.
D. Tipurić et al. (2011). Promjene vrhovnog menadžmenta i korporativno upravljanje, Zagreb,
Hrvatska: Sinergija.
I. Filipović. (2009). Revizija, Zagreb, Hrvatska: Sinergija.
I. Vujević (2004). Revizija, Split, Hrvatska: Sveučilište u Splitu, Ekonomski fakultet Split.
L. E. Ritenberg, B.J. Schwieger (2000). Auditing Concepts for a Changing Environment, Orlando,
Florida: Harcourt College Publicher.
M. Cerovac. (2010). Rječnik pojmova prava i politike tržišnog natjecanja i srodnih područja,
http://www.limun.hr/UserDocsImages/rjenik.pdf [25. ožujka 2014.]
Međunarodni revizijski standardi, http://www.revizorska-komora.hr/pdf/MRevS/2_KB-za-CIP-7.pdf,
http://www.revizorska-komora.hr/pdf/MRevS/1_KB-za-CIP-124.pdf [25. ožujka 2014.]
Narodne novine, Zakon o računovodstvu, Zagreb, Hrvatska: Narodne novine, br. 109/07 i 54/13.
Narodne novine, Zakon o reviziji, Zagreb, Hrvatska: Narodne novine, br. 146/05, 139/08 i 144/12.
Narodne novine, Zakon o trgovačkim društvima, Zagreb, Hrvatska: Narodne novine, br. 111/93, 34/99,
121/99, 52/00, 118/03, 107/07, 146/08, 137/09, 152/11, 111/12 i 68/13.
External Audit and Corporate Governance
Ivica Filipović
University of Split
Sara Škomrlj
University of Split
skomrljsara@gmail.com
Abstract.Efficiency of corporate governance is ensured in different ways. One of those ways is

external auditing. In Republic of Croatia that kind of audit is just establishing its place in corporate
governance. External auditing, as a part of external supervision of company's business, is an important
part of efficient governance since companies' owners are often not informed about accounting
problems and there is often an informational asymmetry between owners and managers. Since external
auditing has become an important part of good corporate governance this paper examines relationship
between external auditing and governance structures within the company.
Key words: External auditing, corporate governance, management, supervisory board, general
assembly
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Utjecaj ABC metode na profitabilnost kompanije
Petar Pepur
ppepur@oss.unist.hr
Jelena Mužinić
jelena.muzinic@deltron.hr
Sažetak. Trenutna gospodarska situacija naglašava troškove i potrebu za racionaliziranjem istih.

Trošak kao neizbježnu pojavu svakog poslovnog događaja je nemoguće eliminirati jer predstavlja
postojanje svake kompanije, stoga reduciranje troškova nužno ne znači poboljšanje poslovanja.
Također, promjene u strukturi troškova smanjuju učinkovitost tradicionalne metode obračuna
troškova. Uslijed toga, kompanije u svrhu poboljšanja poslovne situacije moraju primijeniti moderne
metode upravljanja troškova umjesto tradicionalnih troškovnih metoda. Jedna od najčešćih metoda
upravljanja troškovima je ABC metoda s kojom kompanije nastoje osigurati profitabilno poslovanje.
Svrha ovoga rada je predstaviti prednosti primjene ABC metode koja rezultira boljim poslovnim
odlukama, a samim time i poslovnom profitabilnosti.
Ključne riječi: trošak, raspodjela troškova, ABC metoda, profitabilnost poslovanja.
1. Uvod
S obzirom na to da svaka ekonomska odluka stvara trošak i ne mora stvoriti prihod, nije
moguće govoriti o upravljanju kompanijom, a zaobići troškove. Današnjica obilježena
turbulentnim i dinamičnim tržišnim kretanjima i iznimno oštrom konkurencijom u prvi plan
ističe troškove i njihovo upravljanje kao osnovno oruđe osiguranja poslovne prednosti.
Promjena troškovne strukture je također doprinijela porastu značaja i uloge troškova u
poslovanju kompanija, prije svega značajnim porastom općeg dijela troška kojeg je nužno
rasporediti na cjelokupni poslovni proces kompanije. Kompanije uslijed trenutnih
gospodarskih kretanja, a u svrhu poboljšanja poslovne situacije sve više primjenjuju moderne
metode upravljanja troškovima umjesto tradicionalnih metoda upravljanja troškovima. Jedna
od najčešće primjenjivanih metoda upravljanja troškovima je ABC metoda (eng. Acitivity
Based Costing) s kojom kompanije nastoje osigurati što povoljniji poslovni položaj. Stoga će
se u nastavku izložiti temeljne spoznaje korištenja ABC metode, te razlike u odnosu na
tradicionalne metode upravljanja troškovima.
2. Trošak
Proučavanjem literature postoje različite koncepcije i brojna pojmovna određenja troška, ali
sumirajući većinu definicija, može se reći da troškovi predstavljaju u novcu izraženu
vrijednost utrošenih resursa u proizvodnji novih ili stvaranju određenih učinaka (Horngren,
2003). Polazeći od činjenice da svaka poslovna odluka stvara trošak nije moguće donositi
poslovne odluke, odnosno upravljati poslovanjem a zanemariti proizašle troškove.
Upravljanje poslovanjem zahtijeva objedinjavanje niza poslovnih funkcija u poslovnu cjelinu
kao što predočava sljedeća slika:
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Slika 1 Prikaz poslovnih funkcija
Polazeći od činjenice da svaka poslovna funkcija stvara odgovarajući trošak i nužno ne mora
stvoriti prihod postavlja se pitanje opravdanosti pojedine poslovne funkcije. Međutim bitno je
napomenuti da smanjenje troškova nužno ne znači poboljšanje poslovanja, odnosno potrebno
je razlikovati pojmove optimizacija i eliminacija troškova. Optimiziranjem troška neke od
navedenih poslovnih funkcija nastoji se postići maksimalni output od uloženog troška ili
određeni output od minimalnog troška, dok eliminacijom troška gasi se pojedina poslovna
funkcija i time se smanjuje vlastiti manevarski prostor poslovanja kompanije. Nadalje,
povezivanje nastalog troška s proizvodom ili uslugom ne predstavlja problem ukoliko se isti
odnosi na baš određeni proizvod ili uslugu. Međutim, današnji uvjeti poslovanja u okviru
kojih kompanije provode aktivnosti vezane za različite proizvode i usluge uvelike otežavaju
praćenje i kontrolu troškova poslovanja. Novonastali uvjeti poslovanja dovode do promjene
troškovne strukture odnosno značajnog porasta udjela općih troškova poslovanja u ukupnim
troškovima, što predočava sljedeća slika:
Slika 2 Promjena troškovne strukture

U suvremenim poslovnim uvjetima nestaje klasična trodijelna podjela troškova proizvoda
(trošak direktnog materijala, trošak direktnog rada i opći trošak poslovanja) a sve češća je
dvodijelna podjela troškova (trošak direktnog materijala i opći trošak poslovanja). Samim
time opći trošak poslovanja zauzima sve značajnije mjesto u poslovanju kompanija, upravo
zbog neprekidnog rasta u strukturi ukupnih troškova. Značajnim udjelom u strukturi ukupnih
troškova opći troškovi poslovanja postaju važni u formiranju i vrednovanju cijene koštanja
nositelja troškova (proizvoda i usluga), temeljem koje se formira tržišna cijena proizvoda i
usluge. U okviru današnjih uvjeta poslovanja uz dvodijelnu podjelu troškova i značajan
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porast udjela općih troškova poslovanja u ukupnim troškovima, tradicionalne metode
upravljanja troškovima su neadekvatne te iskrivljuju sliku o stvarnom trošku proizvoda i
usluge. Upravo je ta promjena strukture troškova proizvodnje utjecala na razvitak suvremenih
metoda alokacije troškova i na usavršavanje i prilagođivanje postojećih metoda (Perčević,
2006).
3. Metode upravljanja troškovima

Upravljanje troškovima poseban je način upravljanja kompanijom i vođenja poslovanja koji
najveću važnost u postizanju organizacijskih ciljeva poklanja optimizaciji troškova.
Upravljanje troškovima može se definirati kao postizanje ciljeva na temelju optimalnog
angažiranja (investiranja) troškova (Belak, 2010). Za tu svrhu razvijene su metode i postupci,
odnosno brojni modeli, koji menadžmentu kompanije osiguravaju kritičnu masu informacija
nužnih za donošenje poslovnih odluka i odgovore na pitanja kao što su:
- Koliki su stvarni ukupni troškovi svakog proizvoda ili usluge?
- Što uzrokuje troškove i moraju li oni biti tako visoki?
- Koje aktivnosti poduzeti kako bi se smanjili troškovi/zadržali u prihvatljivim
granicama?
- Utjecaj troškova na ukupan rezultat poslovanja kompanije?
- Koji menadžeri su odgovorni za troškove i kako ih motivirati na upravljanje
troškovima?
Metode upravljanja troškovima se mogu klasificirati temeljem pitanja na koje nastoje dati
odgovor (Drljača, 2004), kao:
- Traditional product costing (TPC) Gdje trošak nastaje?
- Proces based costing (PBC) Gdje su uzroci troškova proizvodne režije?
- Activity based costing (ABC) Zašto trošak nastaje?
- Target costing (TC) Koliki troškovi smiju biti?
- Activity based budgeting (ABB) Koliki su kapaciteti organizacije potrebni za
zahtijevani proizvod ili uslugu?
- Balanced score card (BSC) Kakvi su rezultati povezivanja i uravnoteženja čimbenika
uspješnosti?
- Kaizen costing (KC) Može li još bolje?
- Value engineering – VE Mogu li se troškovi još smanjiti?
- Quality cost management (QCM) Koji troškovi ne bi nastali kada bi se svaki posao
dobro obavio prvi put?
Svaka od nabrojenih metoda ima svoje prednosti i nedostatke, te je primjenjiva u određenim
područjima. Osnovni cilj upravljanja troškovima je postići što veću tekuću i dugoročnu korist
od učinjenog troška ili postići cilj uz što niže troškove ali bez dugoročnih negativnih
posljedica na rezultat poslovanja i konkurentnu poziciju kompanije (Belak, 2010). Temeljni
pristup upravljanja troškovima je Cost Benefit pristup, kojim je definirano da je trošak
isplativ ako donosi veću dugoročnu korist od uloženog troška.
4. ABC metoda
Metoda upravljanja troškovima temeljena na aktivnosti pojavila se krajem 80 tih godina
prošlog stoljeća, te se kao njeni začetnici navode R. Kaplan, R. Cooper i T. Johnson.
Navedeni autori su utvrdili da tradicionalni sustav raspoređivanja troškova nije adekvatan za
suvremene uvjete poslovanja obilježene novonastalom troškovnom strukturom , te navode
ABC metodu kao alternativu tradicionalnom upravljanju troškovima. ABC metoda daje
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pouzdanije informacije za planiranje i kontrolu poslovanja kompanija. Raspored troškova po
tradicionalnoj metodi temeljen na bazi (ključu) uz zanemarivanje aktivnosti i faktora trošenja
po pojedinim aktivnostima je prilično nepouzdan i nesiguran. Značajni opći troškovi
poslovanja ne mogu se više raspoređivati na nositelje bez njihovog prethodnog
preusmjeravanja na aktivnosti ili tehnološke procese koji se koriste u proizvodnji proizvoda.
Upravo se ABC metoda temelji na pretpostavkama da nositelji troškova (proizvodi i usluge)
konzumiraju određene aktivnosti, a aktivnosti ili poslovni procesi konzumiraju određene
resurse. Navedene razlike između tradicionalne i ABC metode mogu se prezentirati sljedećom
slikom prilagođenom prema (Perčević, 2011):
Slika 3 Usporedba Tradicionalne i ABC metoda upravljanja troškovima

Primjena ABC metode se provodi po fazama i to kako slijedi:
1. Utvrđivanje proizvoda koji su nositelji troškova,
2. Utvrđivanje direktnih troškova proizvoda (troškovi direktnog materijala i troškovi
direktnog rada),
3. Utvrđivanje aktivnosti (mjesta indirektnih troškova) i baza ili faktora trošenja (mjere)
po tim aktivnostima,
4. Utvrđivanje OTP troškova po pojedinim aktivnostima (iz računovodstvene
evidencije),
5. Alociranje indirektnih troškova na pojedine proizvode pomoću izabranih baza ili
faktora trošenja,
6. Utvrđivanje indirektnih troškova po jedinici proizvoda ili usluge,
7. Utvrđivanje ukupnih troškova proizvodnje i troškova po jedinici proizvoda ili usluge.
Primjenom ABC metode kompanije prije svega osiguravaju pouzdanu informacijsku podlogu
temeljem koje kompanije donose poslovne odluke vezane uz proizvode i usluge kao npr.
prodajna cijena, vlastita proizvodnja ili nabave odgovarajućeg proizvoda i sl. Slijedeći
ilustrativni primjer prikazuje nastale razlike u primjeni tradicionalne i ABC metode
upravljanja troškovima pri formiranju prodajnih cijena različitih proizvoda. Primjer (Pepur,
2012): Poduzeće pri proizvodnji MP3 playera, MP 4 playera i DVD playera ima sljedeće
troškove:
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Tablica 1
MP3 MP 4 DVD
Količina 3 500 kom 5 000 kom 2 500 kom
Direktni materijal 50 kn/kom 72 kn/kom 40 kn/kom
Direktni rad 30 kn/kom 40 kn/kom 25 kn/kom
500.000
Opći troškovi poslovanja
Faktori trošenja
priprema postrojenja 40 000 kn 2h 4h 4h

servis dijelova 400 000 kn 20 m³ 30 m³ 50 m³
električna energija 50 000 kn 15 h 65 h 20 h
čišćenje pogona 10 000 kn 3h 2h 5h
Utvrdi trošak po jedinici ABC metodom i Tradicionalnom metodom na bazi troška

direktnog rada.
Tablica 2 ABC metoda
MP3 MP 4 DVD
Direktni materijal 175.000,00 kn 360.000,00 kn 100.000,00 kn
Direktni rad 105.000,00 kn 200.000,00 kn 62.500,00 kn
Opći troškovi poslovanja
priprema postrojenja 40 000 kn 8.000,00 kn 16.000,00 kn 16.000,00 kn

servis dijelova 400 000 kn 80.000,00 kn 120.000,00 kn 200.000,00 kn
električna energija 50 000 kn 7.500,00 kn 32.500,00 kn 10.000,00 kn
čišćenje pogona 10 000 kn 3.000,00 kn 2.000,00 kn 5.000,00 kn
Ukupni trošak 378.500,00 kn 730.500,00 kn 393.500,00 kn
Trošak po jedinici 108,14 kn 146,10 kn 157,40 kn
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Tablica 3 Tradicionalna metoda na bazi troška direktnog rada
MP3 MP 4 DVD
Direktni materijal 175.000,00 kn 360.000,00 kn 100.000,00 kn
Direktni rad 105.000,00 kn 200.000,00 kn 62.500,00 kn
Baza rasporeda OTP-a 28,57% 54,42% 17,01%
Opći trošak poslovanja 142.857,15 kn 272.108,84 kn 85.034,01 kn
Ukupni trošak 422.857,15 kn 832.108,84 kn 247.534,01 kn
Trošak po jedinici 120,82 kn 166,42 kn 99,01kn
Tablica 4 Usporedni prikaz dobivenih rezultata
Trošak po jedinici MP3 MP 4 DVD
ABC metoda 108,14 kn 146,10 kn 157,40 kn
Tradicionalna metoda 120,82 kn 166,42 kn 99,01kn
Iz dobivenih rezultata može se uočiti značajna razlika u jediničnim troškovima (cijenama

koštanja) uslijed primjene različitih metoda upravljanja troškovima. Polazeći od činjenice da
se temeljem cijena koštanja formira i prodajna cijena proizvoda može se zaključiti da netočna
cijena koštanja iziskuje i netočnu prodajnu cijenu, a samim time i netočnu profitabilnost po
proizvodu. Navedeno se može ilustrirati na sljedeći način: uz pretpostavku da se prodajna
cijena formira isključivo temeljem marže od 30% (uz zanemarivanje ostalih stavki) dolazi se
do slijedeće situacije:
Prodajna cijena MP3 MP 4 DVD
ABC metoda 140,58 kn 189,93 kn 204,62 kn
Tradicionalna metoda 157,06 kn 216,35 kn 128,71 kn
Temeljem navedenog izračuna može se zaključiti da ukoliko kompanija primjenjuje

tradicionalnu metodu upravljanja troškovima imati će sljedeće probleme:
- DVD će se prodavati po prodajnoj cijeni od 128,71 kn/kom kojom se ne pokrivaju ni
stvarni troškovi proizvodnje istoga koji iznose 157,40 kn/kom, te se ostvaruje
gubitak od 28,69 kn/kom
- MP 3 i MP 4 će se prodavati po znatno većim prodajnim cijenama u odnosu na
prodajne cijene formirane ABC metodom, s čim narušava njihovu konkurentnost i
ugrožava prodaju istih.
Stoga može se zaključiti da je od iznimnog značaja za uspješnost poslovanja spoznaja
istinitog i pouzdanog troška, temeljem kojeg se donose profitabilne i pouzdane poslovne
odluke.
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5. Zaključak
Polazeći od činjenice da se na poslovni rezultat moglo utjecati s prihodovne i rashodovne
strane, a da današnji uvjeti obilježeni iznimnom konkurencijom i tržišnim gospodarstvom
ograničavaju manevarski prostor isključivo na troškovnu sferu, može se zaključiti da
upravljanje troškovima predstavlja ključno oruđe u osiguranju profitabilnosti poslovanja. U
prilog govore i svakodnevni noviteti vezani uz metode i postupke upravljanja troškovima.
Tradicionalne metode upravljanja troškovima bile su adekvatne tijekom prošlog stoljeća
obilježenog jedinstvenim proizvodima i troškovnom strukturom s malim udjelom općih
troškova poslovanja. Promjena proizvodnje, odnosno diferencijacija proizvoda uzrokovala je
porast udjela općih troškova poslovanja. Značajan udio općih troškova poslovanja uzrokovao
je neadekvatnost tradicionalnih metoda kojim se dobivala iskrivljena troškovna slika
pojedinih proizvoda i usluga. Stoga se kao adekvatna rješenja nameću suvremene metode
upravljanja troškovima, među kojim je najzastupljenija metoda upravljanja troškovima
temeljena na aktivnosti, odnosno ABC metoda.
Reference
C. D. Horngren (2003). Cost Accounting - A Managerial Emphasis. New Jeresy: Prentice Hall.
H. G. Perčević (2011). Upravljačko računovodstvo. Zagreb: Hrvatska zajednica računovođa i
financijskih djelatnika.
H. G. Perčević (2006). Metode obračuna troškova u proizvodnom sektoru Republike Hrvatske.
Ekonomski pregled 57 , (647 – 667).
M. Drljača (2004). Metode upravljanja troškovima. Elektrika , 16 - 22.
P. Pepur (2013). Strateško menadžersko računovodstvo - nastavni materijal. Preuzeto 20. ožujak 2014
iz Sveučilišni odjel za stručne studije: https://moodle.oss.unist.hr/
V. Belak (2010). Poslovna izvrsnost i upravljanje performansama. Zagreb: Ekonomski fakultet
Zagreb
Impact of Activity Based Cost Method on the Company

Profitability
Petar Pepur
ppepur@oss.unist.hr
Jelena Mužinić
jelena.muzinic@deltron.hr
Abstract. The current global economic situation highlights the costs and the need for the
rationalization of it. Cost as unavoidable phenomenon of each business events is impossible to
eliminate, because it represent the existence of each company, so cost reducing does not necessarily
mean business improving. Also, the changes in the costs structure reduced the effectiveness of
traditional costing method. Therefore, companies in order to improve business situation have to apply
modern method of cost allocation instead of traditional costing method. One of the most frequent
methods of cost allocation is Activity Based Cost method with which companies seek to ensure a
profitable business. In this paper intention is to present benefits of Activity Based Cost method which
results on better business decisions and also business profitability.
Key words: cost, cost allocation, ABC method, business profitability.
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Računovodstvene razlike između stjecanja i uvoza dobara
Petar Pepur
ppepur@oss.unist.hr
Dijana Perkušić
pdijana@oss.unist.hr
Hrvoje Čondić Begov
hc34130@oss.unist.hr
Sažetak. Pristupanje Republike Hrvatske Europskoj uniji dovodi do računovodstvenih razlika u

nabavi dobara iz ostalih zemalja. Glavna računovodstvena razlika proizlazi iz ovisnosti da li se dobra
nabavljaju iz zemalja članica Europske unije ili iz ostalih zemalja koje nisu članice Europske unije.
Dotadašnji uvoz dobara iz zemalja članica Europske unije nakon 01. srpnja 2013. postaje stjecanje, što
donosi odgovarajuće poslovne prednosti. U financijskom smislu stjecanje u usporedbi s uvozom ima
prednost zbog toga što kompanije kada nabavljaju dobra iz zemalja članica Europske unije ne moraju
više platiti porez na dodanu vrijednost da bi zatražili povrat pretporeza. Sada kompanije samo trebaju
obračunati hrvatski porez na dodanu vrijednost i prikazati ga zajedno s pretporezom u poreznoj prijavi.
Nastale promjene trebale bi uvelike povećati likvidnost i solventnost hrvatskih kompanija.
Ključne riječi: računovodstvene razlike, stjecanje, uvoz.
1. Uvod
Od 01. srpnja 2013. godine Republika Hrvatska postala je punopravna članica Europske unije
(EU), a samim time postala je ravnopravna članica na jedinstvenom tržištu 28 zemalja članica
Europske unije. Tome je prethodilo usklađivanje pravne stečevine RH važećoj pravnoj
stečevini Europske unije, odnosno RH morala je poduzeti značajne korake i mjere za
slobodno kretanje roba, osoba, kapitala i usluga. Stoga se pristupilo izradama novih zakonskih
odredbi, odnosno samih zakona vezanih za sudjelovanje na jedinstvenom europskom tržištu
bez fiskalnih granica. Različitosti u tehničkim zahtjevima bilo u zemljama članicama
Europske unije ili u trećim zemljama predstavljaju tehničke barijere u trgovini.
Usklađivanjem zakonodavstva ostvarena je mogućnost tržišnog djelovanja, a ujedno je
spriječen ulazak nekvalitetnoj robi i uslugama unutar europskog tržišta. Tehničko
zakonodavstvo svojim propisima stvorilo je okvir koji propisuje tehničku kvalitetu za svaku
pojedinu djelatnost jednom riječju nazvanom europski standardi kvalitete koji nose
jedinstvenu oznaku "CE". Proizvodi koji ne zadovoljavaju standarde oznake "CE" ograničeni
su na nacionalno tržište ili na izvoz u treće zemlje. Iz svega spomenutoga proizlazi
terminološka razlika između transakcija unutar zajednice i takozvanih trećih zemalja.
Dosadašnji "uvoz" između zemalja članica Europske unije postaje "stjecanje", dok dosadašnji
"izvoz" mijenja naziv u "isporuka". Tretman transakcija prema trećim zemljama ostaje i dalje
nepromijenjen, odnosno ne dolazi do promjena u terminologiji uvoza i izvoza.
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2. Stjecanje
Između država članica Europske unije više nema graničnih prijelaza niti carinskih kontrola, a
dosadašnji pojam "uvoz" zamjenjuje se izrazom "stjecanje" dobara iz zemalja članica
Europske unije. Stjecanjem se smatra svaka nabava roba, dobara ili usluga unutar zemalja
članica Europske unije, pod uvjetom da se ne obavlja isporuka u istoj zemlji članici.
Ukidanjem fiskalnih granica stjecanje prestaje biti pod nadležnosti Carinske uprave, već tu
nadležnost preuzima Poreza uprava. Da bi hrvatski porezni obveznik punopravno sudjelovao
na tom zajedničkom tržištu potrebno se uvrstiti u jedinstvenu informatičku bazu podataka
svih obveznika poreza na dodanu vrijednost unutar Europske unije naziva "VIES", a obveznik
to čini predavanjem zahtjeva Poreznoj upravi za izdavanje PDV identifikacijskog broja
(Zakon-Hr, 2013). On se sastoji od predznaka HR i Osobnog identifikacijskog broja (OIB)
poreznog obveznika. Prilikom stjecanja dobara unutar Europske unije isporučitelj neće
obračunati PDV po važećim zakonima u njegovoj državi, već to čini hrvatski porezni
obveznik po hrvatskom zakonu o PDV-u koji propisuje obvezu obračuna hrvatskog PDV.
Prilikom predaje prijave PDV-a (obrazac PDV) za razdoblje stjecanja, obveznik ističe i
odbitak tako obračunatog PDV-a, i podnosi obrazac PDV-S. Tim činom financijski je
olakšano poslovanje jer nema novčanog tijeka, već se samo iskazuje kroz spomenute obrasce.
Za stjecanje dobara unutar Europske unije, Zakon o PDV-u propisuje da oporezivi događaj
nastaje kada su dobra isporučena ili usluga obavljena. Osnovicom za oporezivanje smatra se
nabavna cijena tih ili sličnih dobara. Zakonom je utvrđen prag za stjecanje dobara koji je
definiran za primljene isporuke iznad 10.000,00 €, preračunato u HRK iznosi 77.000,00 HRK
bez PDV-a. Za nabave ispod praga stjecanja, isporuke iz druge države članice su oporezive u
državi podrijetla (država odakle dobra i usluge potječu). Za nabave iznad praga stjecanja,
isporuke u države članice su oslobođene, a stjecanje je oporezivo u državi odredišta (država
gdje se isporučuju dobra i usluge). Kod stjecanja dobara i usluga postoji općenito načelo
obračunavanja PDV-a, ali postoje i izuzeci. Općim načelima se smatra da je mjesto isporuke
dobara mjesto gdje se i oporezuje. Izuzetci obračunavanja PDV-a vezani uz stjecanje dobara i
usluga su (Markota, 2013):
- kada je isporuka dobara na brodovima – obračunava se PDV one zemlje gdje je mjesto
početka prijevoza,
- kada je isporuka dobara putem sustava (električna energija, plin) mjesto isporuke i
obračun PDV-a je sjedište poslovne jedinice prodavatelja,
- posredničke usluge,
- usluge u vezi nekretnina,
- usluge prijevoza,
- usluge u kulturi,
- usluge pripreme hrane,
- iznajmljivanje prijevoznih sredstava.
Primjer: Stjecanje robe (Pepur, 2013)
1. Poduzetnik ″A″ obveznik je PDV-a u Republici Hrvatskoj te je primio račun
austrijskog poduzetnika za isporučenu robu. Račun dobavljača iznosi 15.000,00 € s
tim da je na dan stjecanja robe središnji tečaj HNB-a 7,70 kn/Eur. Temeljem
primljenog računa hrvatski poduzetnik obračunava hrvatski PDV.
2. Roba je zaprimljena na skladište.
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Tablica 1
Iznos
R.b. Opis Račun
Duguje Potražuje
1. Kupovna cijena robe 650 115.500,00

2210
Ino dobavljač 2210 115.500,00
PDV kod stjecanja

Dobavljači dobara izizINO.
EU 24022 28.875,00
Pretporez kod stjecanja iz EU 14022 28.875,00
Obračun nabave 659 115.500,00
Roba u skladištu 660 115.500,00
Temeljem proknjiženog može se uočiti da hrvatski poduzetnik ima obvezu obračuna i

iskazivanja obveze za PDV kod stjecanja i istodobno iskazuje potraživanja pretporeza kod
stjecanja.
3. Uvoz
Uvozom dobara smatra se stjecanje dobara iz "trećih zemalja", odnosno zemalja koje nisu
članice Europske unije ili svaki unos dobara u Europsku uniju koja nisu u slobodnom prometu
područja Europske unije. Uvoz iz zemalja koje nisu članice Europske unije oporezivat će se
PDV-om kao i sada u nadležnosti Carinske uprave koja će utvrđivati carinsku osnovicu pri
uvozu. U praksi to znači da će sukladno carinskim propisima PDV obračunavati carinarnica
pri uvozu, a porezni obveznik ima obvezu u roku od 10 dana platiti carinski dug u kojemu je
sadržan PDV. Uplata carinarnici bit će raspoređena na račun državnog proračuna. Spomenuti
račun carinjenja može se iskoristiti kao pretporez kada je plaćen. Robna transakcija se
evidentira primjenom srednjeg tečaja HNB na datum transakcije, odnosno na dan carinjenja.
Svi propisi i nacionalni zakoni su usklađeni sa Zakonom o provedbi carinskih propisa
Europske unije. Posebnim propisima i zakonima regulirane su potrebne procedure za
ostvarivanje pojedinih oslobođenja u okviru Pravilnika za ostvarivanje prava na oslobođenje
od plaćanje uvozne ili izvozne carine, Pravilnika o oslobođenju od poreza na dodanu
vrijednost i trošarina za robu koju uvoze putnici koji putuju iz trećih zemalja, te za robu
uvezenu kao malu pošiljku nekomercijalnog značenja. U člancima 3-11 Uredbe Vijeća EU br.
1186/2009 regulirano je pravo na oslobođenje od plaćanja uvoznih davanja prilikom
preseljenja fizičkih osoba iz trećih zemalja u zemlju članicu Europske unije (Ministarstvo
Financija, 2009).
Primjer: Uvoz robe (Pepur, 2013)
1. Uvezena je roba iz Sjedinjenih Američkih Država vrijednosti 10.000,00 $ (srednji
tečaj 1,00$ = 6,00 HRK), te je primljena faktura inozemnog dobavljača.
2. Carinarnica nam je zaračunala carinu u iznosu od 5.000,00 HRK.
3. Carinarnica nam je obračunala i PDV po stopi od 25%.
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4. Plaćena je carina i PDV.
5. Roba je zaprimljena na skladište.
6. Podmiren je račun dobavljača.
Tablica 2
Iznos
R.b. Opis Račun
Duguje Potražuje
Ino dobavljač 2210

2211 60.000,00
2. Carina 652 5.000,00

Dobavljači dobara iz INO.
Obveze za carinu 2210
2470 5.000,00
3. Nepriznati pretporez 1408 16.250,00

Ostale obveze za carinu PDV 2210
2473 16.250,00
4. Obveze za carinu 2470 5.000,00

Ostale obveze za carinu PDV 2473 16.250,00
Žiro račun 1000 21.250,00
Nepriznati pretporez 2210

1408 16.250,00
Plaćeni PDV pri uvozu 1405 16.250,00

Carina 652 5.000,00
Roba u skladištu 660 65.000,00
6. Ino dobavljač 2211 60.000,00
Devizni račun 2210

1030 60.000,00
TemeljemDobavljači dobara iz
proknjiženog INO. se uočiti da carinarnica obračunava PDV hrvatskom
može
poduzetniku koji ga prikazuje kao obvezu prema carini i kao nepriznati pretporez. Hrvatski
poduzetnik tek po plaćanju obveze prema carini ima pravo priznati pretporez pri uvozu.
4. Zaključak
Ulazak RH u Europsku uniju omogućio je jednak pristup i pod jednakim uvjetima kako
domaćim tako i stranim gospodarstvenicima zajedničkom europskom tržištu. Hrvatskim
gospodarstvenicima pružene su mogućnosti sudjelovanja na cijelom europskom
gospodarskom prostoru pod istim uvjetima kao i svim drugim gospodarstvenicima iz
P - 18
Europske unije. Pitanje je koliko su hrvatski gospodarstvenici pripravni na novonastalu
situaciju i kolike su im mogućnosti da iskoristite pruženu priliku. U ovom trenutku
obilježenom nelikvidnošću i nesolventnošću uvedena promjena uvoza/izvoza u
stjecanje/isporuka trebala bi doprinijeti poboljšanju likvidnosti i solventnosti, a time i
konkurentnosti hrvatskih kompanija na europskom tržištu. Prednost stjecanja rezultirala bi
kroz novčani tijek, odnosno prilikom stjecanja dobara ili usluga nije više potrebno platiti PDV
da bi ga se iskazalo kao pretporez, već se istodobno obračunava i iskazuje obveza za PDV
kod stjecanja i pretporez kod stjecanja. Samim time hrvatske kompanije ne moraju angažirati i
onako oskudna i potrebita novčana sredstva.
Reference
L. Markota (2013). Primjena Zakona o PDV-u od 1. srpnja 2013. Računovodstvo, Revizija i Financije,
(18-39).
Ministarstvo financija (2009). Porezna Uprava, Preuzeto 20. ožujak 2014 iz porezna-uprava.hr:
www.porezna-uprava.hr
Narodne novine, (13. lipanj 2013). Zakon o porezu na dodanu vrijednost, Preuzeto 26. ožujak 2014 iz
Zakon.hr: www.zakon.hr
P. Pepur (listopad 2013). Računovodstvo troškova - nastavni materijal, Preuzeto 20. ožujak 2014 iz
Sveučilišni odjel za stručne studije: https://moodle.oss.unist.hr/
The Accounting Differences Between Acquisition And Import Of

Goods
Petar Pepur
ppepur@oss.unist.hr
Dijana Perkušić
Hrvoje Čondić Begov
hc34130@oss.unist.hr
Abstract. Croatian accession to the European Union has led to the accounting differences in
purchasing goods from foreign countries. The main accounting difference arises in dependence
whether the goods are purchased. From European Union members or from other countries which are
not members of European Union. Import of the goods from European Union members after first July
of 2013, become acquisition what contributes the appropriate business benefits. The main advantage
of acquisition compared to import results in financial sense, arise from the fact that when the
companies purchase the goods from European Union members they don’t have to have to pay
anymore VAT in order to use it as tax prepayment, now companies only have to calculate and report
tax prepayment in VAT declaration. The resulting change should greatly enhance liquidity and
solvency of Croatian company.
Key words: accounting differences, acquisition, import.
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Profitabilnost malih banaka u Republici Hrvatskoj
Branko Sorić
Sveučilište u Splitu, Sveučilišni odjel za stručne studije, Split, Hrvtaska
bsoric@oss.unist.hr
Sažetak. Hrvatska narodna banka u klasifikaciji prema kriteriju tržišnog udjela u aktivi bankovnog
sustava razlikuje velike, srednje i male banke. Cilj rada je usporediti profitabilnost malih banaka i sa
profitabilnošću srednjih i velikih banaka. Rezultati analize profitabilnosti malih banka pokazuju da
male banke imaju znatno nižu profitabilnost od velikih banaka te da se sve teže nose sa sve
zahtjevnijim regulatornim zahtjevima. Ekonomija obujma i troškovna efikasnost sugeriraju jačanje
procesa spajanja i pripajanja malih banaka kao način opstanka na hrvatskom financijskom tržištu.
Ključne riječi: male banke, profitabilnost, ekonomija obujma.
1. Uvod
Proces globalizacije i deregulacije rezultirao je smanjenjem broja banka u mnogim državama
pa tako i u Republici Hrvatskoj. Došlo je do značajnog povećanja koncentracije bankovnog
sustava. Velike banke koriste prednosti koje im donosi ekonomija obujma. Prvenstveno se to
odnosi na lakši pristup tržištima kapitala te prednostima koje donosi preuzimanje rizika u
kreditnim aktivnostima. Pokazatelji profitabilnosti ukazuju na to da velike banke, unatoč
krizi, ostvaruju znatno bolje rezultate od malih banaka. Cilj ovog rada je analizirati
profitabilnost malih banaka u odnosu na velike banke koje posluju u Republici Hrvatskoj te
ukazati na moguće potencijale njihovog razvoja. Premda se nameće daljnje povećanje
koncentracije bankovnog sustava u Republici Hrvatskoj putem procesa spajanja i pripajanja,
mišljenja smo da male banke imaju svoju budućnost u specijalizaciji i prisnom odnosu sa
klijentom. Male banke u nizu zemalja imaju važnu ulogu u financiranju malih i srednjih
poduzeća. Male banke uglavnom djeluju na dobrobit lokalne zajednice.
2. Banke – klasifikacija i koncentracija

Između svih financijskih institucija kao najvažnije izdvajaju se banke. One su najveći
kreditori, jednako pojedincima i kućanstvima, kao i gospodarstvu. U bogatoj, kako domaćoj
tako i stranoj literaturi mogu se susresti brojne definicije banke, te vrste poslova koje ove
financijske institucije mogu obavljati. Banke su (Nikolić i Pečarić, 2007) financijske
institucije čija je osnovna djelatnost uzimanje i davanje kredita, te posredovanje u platnom
prometu. Institucije koje nude usluge polaganja depozita s pravom povlačenja na zahtjev (kao
npr. ispisivanjem čekova ili elektronskim podizanjem novca) i ponudom komercijalnih i
poslovnih kredita nazivaju se bankama (Rose, 2005). Banke su depozitne financijske
institucije koje vode čekovne depozite i specijalizirane su za odobravanje poslovnih
kredita.(Miller, VanHoose, 2001). Banke su financijski posrednici, intermedijari, između
deficitno – potrošačkih pojedinaca i institucija, koji moraju prikupiti sredstva za potrošnju i
investicije posuđivanjem i suficitno – potrošačkih pojedinaca i institucija, koji imaju višak
sredstava.
Različite države različito klasificiraju banke prema veličini (Šverko, Pavlović, Vukas, 2012).
Tako se u SAD-u banke dijele na:
P - 20
a) male banke sa aktivom manjom od 1 milijarde dolara,
b) srednje banke sa aktivom između 1 i 10 milijardi dolara te
c) velike banke sa aktivom iznad 10 milijardi dolara.
U Europskoj uniji podjela banaka po veličini je slijedeća:
a) male banke sa aktivom manjom od 0,005 % bankovne aktive Europske unije,
b) srednje banke su one sa aktivom između 0,005 i 0,5 % bankovne aktive Europske
unije te
c) velike banke koje imaju aktivu iznad 0,5 % bankovne aktive Europske unije.
Hrvatska narodna banka razlikuje:
a) male banke sa tržišnim udjelom manjim od 1 %,
b) srednje banke sa tržišnim udjelom između 1 i 5 % te
c) velike banke sa tržišnim udjelom iznad 5 %.
Tablica 1 Broj banaka po veličini, udio njihove imovine u imovini svih banaka na kraju razdoblja
XII 2009. XII 2010. XII 2011. XII 2012.
Broj Udio Broj Udio Broj Udio Broj Udio
banka banka banka banka
Velike 6 82,7 6 82,1 6 82,6 6 82,2
banke
Srednje 3 9,1 3 9,0 3 9,0 3 9,7
banke
Male 25 8,2 24 8,9 23 8,4 22 8,2
banke
Ukupno 34 100,00 33 100,00 32 100,00 31 100,00
U Republici Hrvatskoj imamo visoku koncentriranost malog broja velikih banaka koje imaju
dominantnu ulogu u hrvatskom bankovnom sustavu. Udio šest velikih banaka (Zagrebačka
banka, Privredna banka Zagreb, Erste banka, Raiffeisen bank, Hypo Alpe Adira bank i
Splitska banka Societe Generale) u imovini svih banaka iznosio je na kraju 2012. godine
82,2%, dok je imovina dviju najvećih banaka (Zagrebačka banka i PBZ) 43,3%. Uobičajeni
pokazatelj koncentracije, HHI, za neto kredite iznosi 1.472, za imovinu 1.427 te za depozite
1.443. Ovakva razina koncentracije je karakteristika oligopolske strukture. Neke studije
(Beck, Demirgüç-Kunt i Levine, 2003) su ponudile dokaze o povezanosti između koncentracije
i učestalosti krize. Naime, što je razina koncentracije u bankarstvu viša to je i otpornost prema
krizama viša, ali i da stabilnost opada kada koncentracija dosegne određenu razinu. To se
može vidjeti i na primjeru poslovanja banaka u Republici Hrvatskoj. Od 2000. godine na
ovamo, bankovni sektor je iznimno stabilan, visoko kapitaliziran i otporan na stresove koje
uzrokuje kriza.
3. Profitabilnost banaka
Primarni zadatak bankovnih menadžera je pronalazak i odabir relevantnih mjera putem kojih
mogu pravilno evaluirati odnos između ostvarenih prinosa i preuzetih rizika. Drugim riječima,
neophodno je adekvatno i kontinuirano balansirati odnos između prinosa i rizika u funkciji
ostvarenja visokih prinosa. Ključni pokazatelj profitabilnosti ROE (engl. Return on Equty)
mjeri stopu prinosa po jedinici dioničkog kapitala, a zatim ga dekomponira na sastavne
elemente (različite financijske pokazatelje), da bi se identificirale prednosti i slabosti
P - 21
konkretne banke. ROE model je razvijen i uveden u proceduru za evaluaciju bankovnih
karakteristika od strane Davida Cole, 1972. godine. Temelji se na du Pont sustavu financijske
analize, koju vrlo često koriste menadžeri nefinancijskih organizacija. Analitička vrijednost
ROE modela i njegove dekompozicije ogleda se u činjenici da omogućava bankovnim
menadžerima i analitičarima procjenu izvora i značaja bankovne dobiti u odnosu na odabrane
preuzete rizike. Ključno pitanje koje se postavlja prilikom analize poslovanja banke i
mjerenja profitabilnosti je da li je ostvarena profitabilnost, mjerena pokazateljem prinosa na
dionički kapital, zadovoljavajuća za njene vlasnike, sadašnje i potencijalne, i da li je ostvarena
uz prihvatljivu razinu izlaganja banke rizicima poslovanja, imajući u vidu direktnu određenost
prinosa i rizika.
Pokazatelj ROE predstavlja ključni pokazatelj i najčešće korištenu mjeru bankovne
profitabilnosti. Po definiciji, dobiva se kao omjer neto dobiti i ukupnog dioničkog kapitala i
pokazuje stopu dobiti ostvarenu po jedinici dioničkog kapitala.
Porast prinosa po jedinici dioničkog kapitala djeluje pozitivno na karakteristike banke sa

stajališta profitabilnosti i efikasnosti poslovanja. Drugim riječima, kada banka ostvari visoke
prinose, može isplatiti i veće dividende dioničarima i zadržati dio dobiti za potrebe interno
generiranog kapitala, čime se utječe na porast tržišne vrijednosti dioničkog kapitala i
vrijednosti banke kao tvrtke.
Općenito, dioničari banke preferiraju visoki pokazatelj ROE. Međutim, treba imati u vidu da
porast ROE može inicirati i povećan rizik insolventnosti kod banke. Na primjer, ROE se može
povećavati ako dionički kapital opadne u odnosu na neto dobit, što može rezultirati kršenjem
minimalnih regulatornih standarda o adekvatnosti kapitala i porastu rizika insolventnosti.
Izvori visokih vrijednosti indikatora ROE najbolje se mogu otkriti njegovim povezivanjem s
pokazateljem ROA, koji pokazuje stopu prinosa na ukupnu aktivu i menadžersku sposobnost
stvaranja dobiti. Veza između ova dva pokazatelja uspostavlja se putem dioničkog
multiplikatora (EM), koji je jednak ukupnoj aktivi podijeljenoj ukupnim dioničkim kapitalom.
Tu vezu ilustrira slijedeća računovodstvena jednadžba:
Jednadžba pokazuje da se na porast ROE može utjecati ili povećanjem prinosa na aktivu, ili
povećanjem financijske poluge (dioničkog multiplikatora).
Porast dioničkog multiplikatora inicira veliki udio dugovnog financiranja aktive u odnosu na
dionički kapital. Stoga, EM mjeri financijsku polugu banke, odnosno predstavlja i mjeru
dobiti i mjeru rizika, što se može objasniti kroz jednostavni primjer.
Ako bi banka imala neograničenu slobodu mijenjanja visine dioničkog multiplikatora,
postojala bi opasnost da, zbog preferiranja dioničara u vidu rastućih prinosa po jedinici
dioničkog kapitala, dođe do velikog sniženja kapitala prema aktivi, što bi ugrozilo solventnost
i dovelo do bankrota banke. Ovaj problem regulatorni organi u svim su zemljama riješili
propisivanjem minimalne stope adekvatnosti kapitala u odnosu na ponderiranu rizičnu aktivu,
čime su indirektno regulirali i maksimalnu visinu dioničkog multiplikatora.
Daljnja analiza bankovne profitabilnosti prema ROE modelu vodi analizi indikatora ROA i
njegovom raščlanjivanju na profitnu maržu (PM) i korištenje aktive (AU):
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Profitna marža mjeri stopu neto dobiti ostvarenu po jedinici ukupnih prihoda (kamatnih i
nekamatnih) i pokazuje menadžersku sposobnost kontrole rashoda. Bolja kontrola rashoda
rezultira većom profitabilnošću.
Profitna marža mjeri sposobnost menadžmenta u kontroli rashoda, pa stoga i njihovu
sposobnost ostvarenja adekvatne neto dobiti iz ukupnih bankovnih prihoda. Iz tog razloga,
raščlanjivanjem PM izdvajaju se različite kategorije rashoda, prikazane u bilanci: a)
pokazatelj kamatnog rashoda, b) pokazatelj rezervi za kreditne gubitke, c) pokazatelj
nekamatnog rashoda te d) porezni pokazatelj.
Navedeni pokazatelji rashoda mjere dio ukupnog prihoda banke iz kojeg se plaća određena
rashodna stavka. Zbroj brojnika ova četiri pokazatelja (ukupni rashod) oduzet od nazivnika
(ukupni prihod) predstavlja bankovnu neto dobit, što znači da niska vrijednost nekog
pokazatelja rezultira većom profitnom maržom i većom profitabilnošću. Iako niske vrijednosti
za bilo koji od navedenih pokazatelja proizvode porast dobiti banke, to može biti rezultat neke
problematične situacije u banci, pa je neophodno izvršiti detaljniju analizu pokazatelja
rashoda.
Pored prezentiranih ključnih pokazatelja profitabilnosti, prilikom evaluacije bankovnih
karakteristika koriste se i drugi, ne manje značajni, pokazatelji za mjerenje profitabilnosti
banke. Najznačajniji među njima su: a) pokazatelj neto kamatne marže (engl. Net Interest
Margin – NIM) b) spread, c) pokazatelj duga (engl. Burden Ratio) te pokazatelj efikasnosti
(engl. Efficiency Ratio).
Predstavljeni pokazatelji za mjerenje i ocjenu bankovne profitabilnosti, prije svega ROE i
ROA, spadaju u tradicionalne metode utvrđivanja profitabilnosti, čiji se temeljni nedostatak
ogleda u činjenici da ne uzimaju u obzir visinu rizika. Međutim, analiza profitabilnosti, u
uvjetima povećanih rizika koji prate svaku bankovnu aktivnost, mora se zasnivati na
istovremenoj analizi profitabilnosti i rizika. Iz tog razloga, u svim većim bankama, prije svega
u Europi i SAD-u, tradicionalne se metode dopunjuju suvremenijim metodama mjerenja
profitabilnosti, koje prikazuju i ocjenjuju prinose banke korigirane za visinu rizika. U tu svrhu
izdvojila su se sljedeća dva sustava, i to RAROC i SVA, pri čemu se oba sustava zasnivaju na
kapitalu korigiranom za rizik (engl. CaR), koji predstavlja mjeru ekonomske razine kapitala.
(Koch, MacDonald, 2000).
4. Utjecaj veličine banke na njenu profitabilnost

Provedeno je puno recentnih istraživanja o profitabilnosti banaka, pa tako i o utjecaju veličine
banke na njenu profitabilnost. Rezultati istraživanja se razlikuju od istraživanja do
istraživanja. Neka istraživanja (Smirlock, 1985, Akhavien, 1997) pronalaze pozitivnu vezu
između veličine banke i njene profitabilnosti. Do sličnih spoznaja se došlo provodeći
regresijsku analizu bankovnog sektora u dvanaest tranzicijskih zemalja u središnjoj i istočnoj
Europi u periodu od 1993. – 2000. (Yildirin, Philipates, 2007). Oni su utvrdili da velike,
dobro kapitalizirane banke ostvaruju veću profitabilnost u odnosu na male banke.
Druga istraživanja (Eichengreen and Gibson, 2001) su pokazala da efekt veličine banke na
njenu profitabilnost nije linearan. U početku djeluje ekonomija obujma da bi kod velikih
banaka prerastao u disekonomiju obujma. To istraživanje nudi i obrazloženje tog fenomena.
Naime, kod iznimno velikih banaka efekt veličine može biti negativan zbog čisto birokratskih
razloga. Osim za manje banke, ekonomija obujma nema veliki utjecaj na njenu profitabilnost
(Berger, Humphrey, 2008). Menadžerska kontrola troškova i X – efikasnost imaju znatno
veći utjecaj na profitabilnost banaka od same veličine banke. Za vrlo male banke prosječni
troškovi mogu pasti za 5% rastom banke dok za veće banke prosječni troškovi neznatno rastu
ili djeluje disekonomija obujma. Krivulja prosječnih troškova poprima oblik U krivulje ili u
nekim slučajevima ravan oblik. Istražujući promjene u američkom bankovnom sustavu poslije
P - 23
donošenja Gramm-Leach-Bliely zakona (Asaftei, Parmeter, Yuan, 2008), zakona koji je,
između ostalog, potakao i procese spajanja i pripajanja (M&A) očekivani efekt ekonomije
obujma na profitabilnost banaka se nije dogodio. Istraživanja (Hughes, Mester, 2008,
Wheelock and Wilson, 2009, Feng and Serletis, 2010) koja su uključivala standardni, riziko
neutralni model nisu ponudila dokaze za djelovanje ekonomije obujma na profitabilnost
banaka. No, kad je apliciran model koji uključuje rizik, onda se pronalazi značajan utjecaj
ekonomije obujma na profitabilnost. Posebno se naglašava utjecaj korištenja informatičke
tehnologije u suzbijanju asimetrije informacija.
5. Analiza profitabilnosti malih banaka u republici hrvatskoj između 2006. i 2012.

godine
Banke su u 2012. godini ostvarili 2.723,9 milijuna kuna neto dobiti (nakon oporezivanja), što
je za 28,05% manje nego u 2011. godini. Nastavljen je trend pada ključnih pokazatelja
profitabilnosti – dobit u odnosu na prosječni kapital (ROAE) i dobit u odnosu na prosječnu
aktivu (ROAA). Pokazatelji profitabilnosti su dosegnuli najnižu točku poslije davne 1999.
godine. Pad profitabilnosti je naročito vidljiv kod malih banaka. Broj banaka koje posluju sa
gubitcima je dosegao jednu trećinu ukupnog broja, a sve su, osim jedne koja po klasifikaciji
pripada u srednje banke, iz redova malih banaka.
Tablica 2: Profitabilnost prosječne aktive i profitabilnost prosječnog kapitala po grupama banaka od 2006. do
2012. godine
u% 2006. 2007. 2008. 2009. 2010. 2011. 2012.
Profitabilnost Velike
1,56 1,68 1,83 1,47 1,36 1,31 1,10
prosječne banke
aktive Srednje
1,14 1,15 0,84 -0,70 0,56 0,54 0,25
banke
(ROAA)
Male banke 1,43 1,17 0,57 0,08 -0,44 0,08 -0,80
Ukupno 1,50 1,57 1,60 1,13 1,13 1,20 0,80
Profitabilnost Velike
13,38 11,79 11,38 8,59 7,78 7,72 5,92
prosječnog banke
kapitala Srednje
9,00 8,05 5,27 -6,31 3,85 4,15 1,28
(ROAE) banke
Male banke 9,09 7,22 2,70 -0,68 -4,26 -0,22 -7,35
Ukupno 12,43 10,93 9,91 6,40 6,55 6,90 4,80
Premda se nastavio trend smanjivanja dobiti u odnosu na prosječnu aktivu (ROAA), pad kod
velikih banaka nije tako drastičan kao kod malih banaka koje ostvaruju negativnu dobit na
aktivu, što dugoročno nije održiv trend.
Trend pada profitabilnosti prosječnog kapitala također je nastavljen. Dok su dioničari velikih
banaka 2006. godine na 1 kunu uloženog kapitala imali povrat od zadovoljavajućih 12,43 lipe,
2012. godine se taj povrat srozao na samo 4,8 lipa. Kod srednjih, a naročito kod malih banaka
taj trend je neodrživ. Što je razlog takvom trendu pokušat ćemo obrazložiti u daljnjem tekstu.
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[%] 2
1,57 1,6
1,5
1,5 1,2
1,13 1,13
1 0,8
0,5
0
2006. 2007. 2008. 2009. 2010. 2011. 2012.
-0,5
-1
Velike banke Srednje banke Male banke Ukupno
Slika 1. Profitabilnost prosječne aktive (ROAA) po grupama banaka od 2006. do 2012. godine
[%] 15 12,43
10,93
9,91
10
6,4 6,55 6,9
4,8
5
0
2006. 2007. 2008. 2009. 2010. 2011. 2012.
-5
-10
Slika 2. Profitabilnost prosječnog kapitala (ROAE) po grupama banaka od 2006. do 2012. godine
Premda su kamate na depozite stanovništva, kao najvažniji izvor u pasivi malih banaka,
kontinuirano u padu, razlog padu profitabilnosti su smanjenje neto kamatnih prihoda te rast
troškova rezerviranja za gubitke u kreditnim portfeljima. Kriza je uzrokovala pad svih vrsta
prihoda, prvenstveno u smanjenoj potražnji za kreditima kako od strane sektora stanovništva
tako i od strane sektora gospodarstva. Prisutna bojazan od prihvaćanja rizika rezultirala je
smanjenoj kreditnoj aktivnosti banaka. Uz to, dvije trećine kredita danih trgovačkim
društvima je vezano za EURIBOR, čije se kretanje (na povijesno niskim razinama) jako
odrazilo na kamatne prihode. U sektoru stanovništva došlo je do dramatičnog pada potražnje
za stambenim kreditima te kreditima za kupnju automobila. Razlozi lošim rezultatima malih
banaka su prvenstveno što su one isključivo orijentirane na sektor stanovništva te na male i
srednje tvrtke. Male banke nisu prisutne na tržištu kapitala, ne kreditiraju državu te ne mogu
koristiti zakonitosti ekonomije obujma. Isto tako ne mogu ostvariti prednosti ekonomije
obuhvata. Za razliku od velikih banaka koje nude puno veći opseg usluga (financijski
supermarketi), male banke su oslonjene uglavnom na kamatne prihode. Devet malih banaka
iskazalo je negativan neto prihod iz poslovanja dok je gubitka kod ostalih banaka bio rezultat
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rezerviranja za gubitke. U malim bankama najveći dio portfelja pripada kreditima odobrenim
tvrtkama za razliku od velikih banaka koje u svom portfelju imaju znatan dio kredita
odobrenih stanovništvu i državnim jedinicama.
Tablica 3: Račun dobiti i gubitka banaka, u milijunima kuna
I.-XII.11. I.XII.12. I.-XII.11. I.XII.12. I.-XII.11. I.XII.12. I.-XII.11. I.XII.12.
Neto kamatni 10.578,5
9.495,4 8.703,4 1.069,6 1.037,3 1.029,8 835,7 11.994,9
prihodi
ukupno kamatni
17.686,6 17.843,7 1.977,6 1.987,9 2.114,9 1.859,0 21.779,1 21.690,7
prihodi
ukupno kamatni
8.191,1 9.140,2 908,0 950,6 1.085,1 1.023,3 10.184,2 11.114,2
troškovi
Neto prihod od
2.483,6 2.383,0 316,4 318,7 207,8 175,1 3.007,8 2.876,8
provizija
Neto ostali
nekamatni 1.164,9 1.193,4 177,4 98,1 129,9 100,2 1.472,2 1.391,7
prihod
Neto nekamatni
3.648,5 3.576,5 493,8 416,8 337,7 275,3 4.480,0 4.268,5
prihod
Opći
administrativni
5.721,5 5.541,4 920,8 916,9 1.054,2 989,9 7.696,5 7.448,2
troškovi i
amortizacija
Neto prihod iz
poslovanja prije
7.422,5 6.738,5 642,6 537,2 313,3 121,1 8.378,5 7.396,8
rezerviranja za
gubitke
Ukupni troškovi
rezerviranja za 2.992,9 3.118,2 433,0 487,5 292,4 400,2 3.718,3 4.005,9
gubitke
Dobit (gubitak)
prije 4.429,6 3.620,4 209,6 49,7 20,9 -279,1 4.660,2 3.390,9
oporezivanja
Porez na dobit 819,8 687,1 21,4 -4,2 34,0 -16,0 875,2 666,9
Dobit (gubitak)
3.609,8 2.932,2 188,2 53,8 -13,1 -263,1 3.784,9 2.723,9
tekuće godine
Što se tiče analize troškovne efikasnosti, najčešće koristimo dva indikatora, omjer općih
troškova poslovanja i neto prihoda - CIR (engl. Cost to Income Ratio) te omjer troškova i
aktive (C/A). Analizom je utvrđeno da velike banke bolje upravljaju administrativnim
troškovima, koristeći pozitivne efekte ekonomije obujma, od malih i srednjih banaka. Unatoč
toj činjenici, CIR je porastao te je premašio 50%, a u grupi malih banaka je dosegao čak
89,1%. Rezultat je to visokih prosječnih fiksnih troškova, koji su kod manjih banka
uobičajeno visoki.
6. Budućnost poslovanja malih banaka u republici hrvatskoj

Male banke, pritisnute negativnim trendovima, sve većim regulatornim zahtjevima, sve težim
pristupom izvorima financiranja mogu vidjeti svoju budućnost u tzv. relationship landingu
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(Prga, Šverko, 2004). Naime, to je tehnika procjene kreditnog boniteta i odobravanja kredita pri
kojoj je ključno poznavanje klijenta, utjecaj banke na menadžment klijenta, obavljanje platnog
prometa te ekskluzivan tretman klijenta u banci, što će dovesti do smanjivanja asimetrije
informacija i negativne selekcije u odnosima banka klijent. Male banke moraju ostati regionalno
orijentirani i naći svoju tržišnu nišu u specijalizaciji. One male banke koje to ne prepoznaju neće
se moći oduprijeti agresivnoj politici velikih banaka univerzalnog tipa koje mogu pružiti klijentu
uslugu bankovnog supermarketa.
7. Zaključak
Profitabilnost banaka koje posluju u Republici Hrvatskoj kontinuirano opada. Naročito je to
vidljivo u grupi malih banaka koje vrlo teško mogu izdržati taj trend. No, iako je
profitabilnost bankovnog sustava izrazito mala, stabilnost sustava nije ugrožena. Banke,
naročito velike, su dobro kapitalizirane, te imaju, osim iznimaka, znatno višu adekvatnost
kapitala od zakonski propisane. Drugi je problem što postoji potencijalna opasnost da trend
opadanja profitabilnosti obeshrabri pritjecanje dodatnog kapitala što bi moglo dodatno utjecati
na smanjenu kreditnu aktivnost, a posljedično tome i negativan gospodarski rast.
Iskustva razvijenih zemalja, pogotovo Njemačke i Austrije, pokazuju da su male banke od
izrazitog značaja za gospodarstvo zemlje. Menadžeri velikih banka su skloni rizičnijim
akcijama, naročito na financijskim tržištima, vodeći računa o fenomenu ''to big too fail'', što je
kroz ne tako davnu prošlost izrazito puno koštalo porezne obveznike. Neki analitičari
zagovaraju tzv. ''to small too fail'', što znači da bi posljedice loših menadžerskih odluka snosili
sami investitori.
Analizirajući profitabilnost malih banaka u Republici Hrvatskoj postavlja se pitanje kakva je
budućnost malih banaka? Da li će doći do rasta koncentracije u ionako visoko koncentriranom
bankovnom sustavu? Mišljenja smo da se hrvatsko bankovno tržište stabiliziralo te da je teško
očekivati dodatne procese spajanja i pripajanja. Ono na čemu male banke moraju poraditi je
traženje svoje tržišne niše, najčešće u vidu specijalizacije, personalnog odnosa sa klijentom,
pružiti savjetničku uslugu i tako smanjiti troškove nastale iz asimetrije informacija.
Reference
Knjige:
A. Demirgunc-Kunt. H. Huizinga (2000). Financial Structure and Bank Profitability, World Bank
Publications
F. S. Mishkin, S. G. Eakins (2005). Financijska tržišta + institucije, MATE
L. R. Miller, D. D. Van Hoose (2001). Money, Banking and Financial Markets, South – Western,
Cincinnati, Ohio
M. Gregurek, N. Vidaković (2011). Bankarsko poslovanje, RRIF-plus, Zagreb
N. Nikolić, M. Pečarić (2007). Osnove monetarne ekonomije, Naklada Protuđer, Split
P..S. Rose (2005). Menadžment komercijalnih banaka, Mate, Zagreb
W. T. Koch, S. S. Macdonald (2000). Bank Management, The Dryden Press Harcourt College
Publisher, Orlando
Članci:
A. N. Berger, Humphrey, (2008). Bank Scale Economies, Mergers, Concentration and Efficiency: The
U.S. Experience, Wharton, University of Pennsylvania (1 – 26)
B. Eichengreen, H. D. Gibson (2001). Greek Banking at the Dawn oft he New Millennium, CEPER
Discussion Paper No. 2791.
C. F. Parmeter, G. Asaftei, Y. Yuan (2008). Economies of Scope in Financial Services: A Semi-
Parametric Approach, http://www.fma.org/Texas/Papers/asaftei_01_15_08.pdf (pregledano
20.03.2014.)
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D. Wheelock, P. Wilson (2008). Non-parametric, uncoditional quantile estimation for efficiency
analysis with an application to Federal Reserve check processing operations. Journal of Econometrics
145:1-2, (209-225) On line publication
Guohua, Feng and Apostolos Serletis. (2010). Efficiency, Technical Change, and Returns to Scale in
Large U.S. Banks: Panel Data Evidence from an Output Distance Function Satisfying Theoretical
Regularity. Journal of Banking and Finance 34(1), pp. (127–38)
I. Prga, I. Šverko (2004). Značajke malih banaka i njihova budućnost, Računovodstvo i financije,
(50)4, (81 – 87)
I. Šverko, A. Pavlović, J. Vukas, (2012). Analiza poslovanja malih banaka u Republici Hrvatskoj,
Privredna kretanja i ekonomska politika, br. 133. (27 - 45)
J. D. Akhavein, A. N. Berger, D. B. Humphrey (1997), The effects of megamergers on efficiency and
prices: evidence from a bank profit function, Review of Industrial Organization, Vol. 12, No. 1, (95-
139)
J.P. Huges, L. J. Mester, (2008). Efficiency in Banking: Theory, Practice and Evidence,
(http://fic.wharton.upenn.edu/fic/papers/08/0825.pdf (pregledano 14.03.2014.)
M. Smirlock (1985). Evidence on the (Non) Relationship Between Concentration and Profitability in
Banking, Journal of Money, Credit and Banking, Vol. 17, N°1, (69 - 83)
P. Athanasoglu, S. N. Brissimis, M. D. Delis (2008). Bank-specific, industry-specific and
macroeconomic determinants of bank profitability, Journal of Internacional Financial Markets,
Institucions and Money, Volume 18, Issue 2, (121 – 136)
T. Beck, A. Demirgüç-Kunt, R. Levine (2003). Bank Concentration and Crises, NBER Working
Paper, W9921
Publikacije javnih institucija:
Arhivanalitika (2009). Profitabilnost banaka u Republici Hrvatskoj: Kako ocijeniti pad? HUB analize,
br. 19.
Hrvatska narodna banka, (2011). Godišnje izvješće HNB-a za 2010. godinu, Zagreb: Hrvatska narodna
banka, http://www.hnb.hr/publikac/godisnje/2010/h-god-2010.pdf
Hrvatska narodna banka, (2013). Bilten o bankama, Zagreb: Hrvatska narodna banka,
http://www.hnb.hr/publikac/bilten-o-bankama/hbilten-o-bankama-26.pdf
The Profitability of Smaller Banks in the Republic of Croatia
mr.sc. Branko Sorić

bsoric@oss.unist.hr
Abstract. According to the criteria of the market share in the assets of the banking system, the
Croatian National Bank classification distinguishes large, medium and small banks. The aim of this
paper is to compare the profitability of small banks with the profitability of medium and large banks.
The results of the small banks profitability analysis show that small banks have significantly lower
profitability than large banks and thus encounter difficulties in terms of more demanding regulatory
requirements. Economies of scale and cost efficiency suggest that the small banks merger and
acquisition process should be strengthened since this is the key to their survival on the Croatian
market.
Key words: small banks, profitability, economies of scale.
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Dostupnost izvora financiranja malih i srednjih poduzeća u
Hrvatskoj u periodu 2010-2012
Petra Jakaša
Hypo Alpe-Adria-Bank d.d., Split, Hrvatska
pjakasa@gmail.com
Sažetak. U ovom radu autorica je prezentirala dostupnost izvora financiranja malim i srednjim
poduzećima u periodu 2010-2012. Prema dostupnim informacijama 82% svih financiranja malih
poduzeća dolazi iz banaka. Ovo se najvećim dijelom odnosi na kredite, premda na tržištu postoje i
drugi dostupni bankarski proizvodi, ali ih mala poduzeća rijetko koriste. Istraživanja Europske
centralne banke su pokazala da mala i sr00ednja poduzeća u Euro zoni smatraju da je došlo do
pogoršanja dostupnosti bankovnih kredita. Općenito, kao jedan od osnovnih problema s kojima se
mala poduzeća susreću u poslovanju se navodi nedostupnost dostatnih i adekvatnih izvora
financiranja. Premda je većina istraživanja i zaključaka vezanih uz mala poduzeća u Hrvatskoj u
skladu s onima u Europskoj Uniji, po pitanju dostupnosti financiranja većina malih poduzeća u
Hrvatskoj ne smatra da je došlo do pogoršanja. U periodu 2010-2012 ukupna izloženost banaka
segmentu malih i srednjih poduzeća je rasla i to za 13% u 2011.g. u odnosu na 2010.g., te dodatnih 3%
u 2012.g u odnosu na 2011.g.. Tijekom 2011.g.dostupni izvori financiranja su porasli kroz povećanje
broja poticajnih programa Hrvatske banke za obnovu i razvoj (u 2010.g. 11 programa, u 2011.g. 23
programa). Uz to je tijekom 2011.g. značajan i rast korištenja sredstava iz fondova Europske unije.
Kao rezultat, u 2011.g. HBOR je ostvario povećanje kreditne izloženosti prema malim i srednjim
poduzećima za 15% u odnosu na 2010.g. Tijekom 2012.g. kreditna izloženost prema malim i srednjim
poduzećima je povećana za dodatnih 27% u odnosu na 2011.g. zbog više nego 100%tnog rasta
korištenja sredstava iz fondova Europske unije. Iz dostupnih informacija i istraživanja zaključuje se da
su glavni izvori financiranja malih i srednjih poduzeća bankovni krediti koji su dostupni kroz široku
paletu različitih kreditnih linija komercijalnih banaka, poticajnih kreditnih linija HBORa, te su
posebno značajna dostupna sredstva iz fondova Europske unije. Dostupnost izvora financiranja malih i
srednjih poduzeća se poboljšava u promatranim razdobljima što se očituje u rastu danih kredita, te
značajnom povećanju dostupnih kreditnih programa i kreditnih linija.
Ključne riječi: mala i srednja poduzeća, izvori financiranja, dostupnost financiranja.
1. Uvod
Prema vlasništvu izvori financiranja mogu biti:
- Vlastiti izvori (dionički kapital, partnerski ulozi) kod kojih ne postoji obveza
vraćanja te nemaju rok dospijeća. Koriste se za ulaganje sredstava u poslovanje
privrednog subjekta na neodređeno vrijeme
- Tuđi izvori (sve vrste kratkoročnih i dugoročnih obveza, dugovi) koji se moraju
vratiti vjerovnicima u određenom roku, a koriste se za financiranje kratkoročnih i
dugoročnih ulaganja.
Poslovanje malog poduzeća je specifično zbog svoje veličine i jednostavnosti, te se ono
pozicionira na tržištu kao mali igrač za niskom pregovaračkom moći. Osnovne karakteristike
malog poduzeća ograničavaju spektar izvora financiranja dostupnih malom poduzeću u
usporedbi za velikim poduzećima.
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Od vlastitih izvora financiranja jedino vlasnik može biti potencijalni izvor financiranja što
najčešće i jeste slučaj u praksi. Međutim, vlasnikova sredstva gotovo uvijek dolaze upravo iz
poslovanja istog tog poduzeća, a uzevši u obzir da mala poduzeća vrlo rijetko ostvaruju ekstra
profite vlasnikovi izvori financiranja su uglavnom ograničeni. Ako postoje određena sredstva
vlasnika ona se najčešće koriste za kratkoročna premošćivanja smanjene likvidnosti, a vrlo
rijetko su dostatna za srednjoročne ili dugoročne investicije.
Prema podacima iz Strategije razvoja poduzetništva u Republici Hrvatskoj 2013.-2020. koju
je objavilo Ministarstvo poduzetništva i obrta najdostupniji i najkorišteniji tuđi izvori
financiranja malih poduzeća u Republici Hrvatskoj su krediti, a podaci Ministarstva
poduzetništva i obrta navode da 82% mikro financiranja dolazi iz banaka.
Od tradicionalnih bankarskih izvora financiranja, osim kredita na tržištu postoji i značajan
raspon drugih bankarskih proizvoda, međutim oni su rijetko dostupni malim poduzećima.
Primjerice vrlo česti bankarski proizvodi kao što su eskont mjenica ili faktoring velika
poduzeća češće koriste kao izvor kratkoročnih sredstava, dok su oni rijetko raspoloživi izvor
financiranja za malo poduzeće prvenstveno zbog niske pregovaračke moći malog poduzeća.
Izvješće Centra za politiku razvoja malih i srednjih poduzetnika i poduzetništva (CEPOR)
pokazuje da se u Europskoj uniji poboljšava dostupnost netradicionalnih izvora financiranja
kao što su primjerice fondovi rizičnog kapitala, dok poduzetnici u Hrvatskoj smatraju da se
dostupnost ovih izvora financiranja pogoršava u periodu od 2010.g. do 2012.g. Slabija
usmjerenost na netradicionalne izvore financiranja povezana je i s ograničenosti ponude
takvih izvora na hrvatskom financijskom tržištu, ali i nedovoljnom poznavanju takvih
financijskih proizvoda.
2. Dostupnost netradicionalnih izvora financiranja u Hrvatskoj

2.1 Fondovi rizičnog kapitala
U Hrvatskoj postoji 5 fondova rizičnog kapitala, koji se nazivaju fondovi za gospodarsku
suradnju i osnovani su u javno-privatnom partnerstvu između Vlade Republike Hrvatske i
privatnog sektora.
Prema Izvješću o malim i srednjim poduzećima u Hrvatskoj 2012.g. koje je izradio Centar za
politiku razvoja malih i srednjih poduzeća i poduzetništva ovaj vid financiranja nije usmjeren
na male tvrtke zbog nekoliko razloga:
- osnivači fondova neće financirati projekte ispod 100.000 EUR zbog smanjene
isplativosti;
- analiza i dubinsko snimanje svake tvrtke stoji najmanje 25.000 EUR, neovisno o
veličini;
- poslovna politika usmjerava upravljanje na najviše do 10 projekata.
2.2. Poslovni anđeli
CRANE (CRoatian Angel NEtwork), odnosno Hrvatska udruga poslovnih anđela je
neprofitna udruga koja spaja poduzetnike koji trebaju kapital za svoje poslovne pothvate (u
pravilu početničke) i uspješne poduzetnike koji žele investirati svoja sredstva u takve
pothvate.
Od osnivanja 2008.godine do 2011. godine ovakav oblik financiranja nije se značajnije
proširio, te je u 2011. godini investirano samo 2,6 mio kn u 5 projekata.
3. Dostupnost tradicionalnih (bankovnih) izvora financiranja

Istraživanje financijskih stručnjaka CEPORa i HBORa donosi sljedeće informacije o
problemima koji se odnose na financiranje maloga gospodarstva u Hrvatskoj:
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- manjak kreditnih jamstava (60%)
- neodgovarajući raspon bankovnih proizvoda i usluga (53%)
- potrebna kreditna dokumentacija (46%)
- iznos kamatnih stopa (34%)
- nedovoljne informacije o dostupnim financijskim proizvodima (26%).
Banke su u Republici Hrvatskoj u proteklim godinama ostvarile značajne gubitke na svojim
portfeljima malih i srednjih poduzeća što je vidljivo iz sljedećeg dijagrama. Istraživanja
analitičara Hrvatske udruge banaka pokazuju da je omjer loših plasmana u segmentu malih i
srednjih poduzeća značajno viši od segmenta velikih poduzeća, a dodatno se ističe i trend
rasta ovog omjera u promatranim godinama.
Dijagram 1 Omjer loših plasmana u tržišnim segmentima 2008.-2012.

Takvo iskustvo naglasilo je averziju banaka prema riziku izlaganja malim poduzećima, a
posebno je to izraženo u uvjetima recesije s obzirom da su mala poduzeća značajno
osjetljivija na negativne trendove na tržištu zbog nedovoljnih internih izvora za
restrukturiranje i stabiliziranje u situaciji krize (niska kapitaliziranost, niske zalihe likvidnosti,
visoki opća zaduženost u odnos na imovinu i dr.). Ipak, averzija prema riziku nije imala za
posljedicu smanjenje obujma kredita, nego promjenu kvalitete kreditnog portfelja kroz jasnija
i stroža pravila financiranja uz bolja osiguranja. Isto se očituje u povećanoj pokrivenosti loših
plasmana rezervacijama u segmentu malih i srednjih poduzeća kao što je prikazano na
sljedećoj slici. Pokrivenost je najviša u segmentu stanovništva zbog udjela stambenih kredita i
visokog stupnja njihove kolateralizacije (pokrivenosti osiguranjima).
Dijagram 2 Stopa pokrivenosti loših plasmana rezervacijama

odnosno ispravcima vrijednosti 2008.-2012. u %.
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Istraživanja Europske centralne banke pokazuju da mala poduzeća u Euro zoni percipiraju
pogoršanje u dostupnosti bankovnih kredita. Općenito kao jedan od osnovnih problema s
kojima se mala poduzeća susreću u poslovanju se navodi nedostupnost dostatnih i adekvatnih
izvora financiranja.
Iako je po većini pokazatelja i trendova istraživanja malih poduzeća u Republici Hrvatskoj
slična onima u Europi, po pitanju dostupnosti izvora financiranja mala poduzeća u Hrvatskoj
u najvećem broju ne smatraju da je došlo do pogoršanja dostupnosti bankovnih kredita.
Istraživanje Europske komisije objavljeno u SBA fact sheet-u za 2012.g. analizirana su četiri
kriterija u odnosu na pristup financijama:
- dostupnost financiranja uključujući garancije
- spremnost banaka da odobri kredite
- snaga zakonskih prava
- pristup kreditnim informacijama
Navedeno istraživanje je pokazalo da 17% malih poduzeća u Hrvatskoj smatra da je došlo do
pogoršanja u dostupnosti financiranja dok je prosjek za Europsku Uniju 22%. Za 14% malih i
srednjih poduzeća banke su odbile dati kredite dok je prosjek Europske Unije 27%, a pristup
kreditnim informacijama ocijenjen je ocjenom 5 dok je prosjek Europske Unije 4. Jedina
kategorija kreditnog financiranja u kojoj Hrvatska bilježi lošije rezultate od prosjeka
Europske Unije je snaga zakonskih prava (Hrvatska ima ocjenu 6, dok je prosjek EU 7).
dostupnost financiranja uključujući garancije;
Hrvatska:17; EU prosjek:22
spremnost banaka da odobri kredite;
snaga zakonskih prava;
pristup kreditnim informacijama;
Napomena: zeleni dijagram desno pokazuje podataka bolji od prosjeka EU, crveni lijevo pokazuje lošiji od prosjeka (mjereno u
standardnoj devijaciji, EU prosjek=0)
Dijagram 3 Udaljenost od prosjeka Europske unije

Ovakav zaključak podupire i istraživanje Hrvatske udruge banaka koje je pokazalo da su u
periodu od 2010.g. do 2012.g. ukupni krediti dani segmentu malih poduzeća rasli i to u za
13% u odnosu na 2010.g., te dodatnih 3% u 2012. u odnosu na 2011.g.
Tablica 1. Ukupna izloženost kreditnom riziku po segmentima
SVI
KLIJENTI MALA I
(bez države i SREDNJA VELIKA
GODINA fin.instit.) PODUZEĆA PODUZEĆA GRAĐANI
2010.g. 238.208 24.428 92.454 120.680
2011.g. 269.345 27.508 108.717 132.553
2012.g. 255.633 28.279 96.726 130.125
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MALA I SREDNJA PODUZEĆA VELIKA PODUZEĆA
30.000 110.000
100.000
25.000 MALA I 90.000 VELIKA
SREDNJA 80.000 PODUZEĆA
PODUZEĆA
20.000
2010.g.2011.g.2012.g.
Dijagram 4. Kretanje izloženosti kreditnom riziku prema segmentima

Rast kredita danih segmentu malih i srednjih poduzeća posljedica je s jedne strane povećane
potražnje, te sa druge strane povećanjem ponude kroz veliki broj dostupnih programa
Hrvatske banke za obnovu i razvoj (HBOR), dostupna sredstva iz fondova Europske Unije,
kreditne linije i potpore Ministarstva poduzetništva i obrta i drugo.
3.1 Hrvatska banka za obnovu i razvoj (HBOR)
Prema informacijama iz Godišnjeg izvješća za 2012.g. Hrvatske banke za obnovu i razvoj
tijekom 2011.g. značajno je povećana dostupnost izvora financiranja za segment malih i
srednjih poduzeća kroz veći broj poticajnih programa kreditiranja HBORa. U 2010.g. HBOR
je nudio 11 programa, dok su u 2011.g. poduzetnicima bila dostupna čak 23 programa. Uz to
u 2011.g. su intenzivnije korištena sredstva iz fondova Europske Unije (IPARD programi). U
2011.g. iznos sredstava koje je HBOR plasirao segmentu malih i srednjih poduzeća, direktno
ili u suradnju za komercijalnim bankama, su porasla za 15% u odnosu na 2010.g. U 2012.g.
odobreni krediti HBORa malim poduzećima su porasli za dodatnih 27%, a iako je broj
programa približno jednak u odnosu na 2011.g. rast je posljedica više nego 100%tnog rasta
kreditiranja kroz korištenje sredstava fondova Europske unije.
Tabela 2. Pregled dostupnih programa HBOR i iznosa danih kredita u periodu 2010-2012
BROJ IZNOS DANIH

DOSTUPNIH KREDITA
godina PROGRAMA (u 000 kn)
2010.g. 11 3.130.000
2011.g. 23 3.600.000
2012.g. 24 4.600.000
25
20
15
broj dostupnih
10 programa
Dijagram 5 Pregled razvoja dostupnih programa HBORa
P - 33
5.000.000
4.000.000
3.000.000
iznos danih kredita
2.000.000
u 000 kn
1.000.000
Dijagram 6 Kretanje iznosa danih kredita u periodu 2010-2012
3.2 Ministarstvo poduzetništva i obrta

Vlada Republike Hrvatske implementira je brojne mjere indirektno kroz poticanje investicija i
direktno kroz kreditne programe čiji je cilj poticanje razvoja sektora malih i srednjih
poduzeća koji su se u 2011.g. realizirali preko Ministarstva gospodarstva, rada i
poduzetništva, a u 2012.g. nakon preustroja vlasti preko Ministarstva poduzetništva i obrta.
Potpore koje su navedena ministarstva odobrila strukturirane su kroz veći broj programa
(Poduzetništvo žena, Jačanje konkurentnosti malog gospodarstva, Jačanje međunarodne
konkurentnosti i dr.).
U 2011.g. Ministarstvo gospodarstva, rada i poduzetništva odobrilo je potpore u visini od
198.848.066 kn, što je za 21,6% manje u odnosu na 2010. godinu kada je visina ukupno
odobrenih potpora poduzetništvu i obrtništvu iznosila 253.564.217 kn.
U 2012. g. planirana dodjela 376 milijuna kuna bespovratnih sredstava od čega je najveći dio,
115 milijuna kuna, raspoređen na projekte za unaprjeđenje konkurentnosti sektora malih i
srednjih poduzeća.
4. Zaključak
Premda na tržištu postoji veliki broj različitih izvora financiranja, mala i srednja poduzeća u
Hrvatskoj se uglavnom koriste bankovnim izvorima i to kreditima, dok su drugi bankarski
proizvodi, kao i drugi netradicionalni izvori financiranja vrlo rijetko korišteni.
Dostupnost izvora financiranja u vidu bankovnih kredita jedan je od najznačajnijih problema s
kojima se susreću mala i srednja poduzeća u Hrvatskoj i u Europi. Iako je većina istraživanja i
zaključaka vezanih uz mala poduzeća u Hrvatskoj u skladu s onima u Europskoj Uniji, samo
manji broj poduzeća u Hrvatskoj percipira da je došlo do pogoršanja dostupnosti financiranja
dok poduzeća Euro zoni u većem postotku percipiraju da je došlo do pogoršanja dostupnosti
financiranja. Razlog je sigurno razvoj ponude poticajnih programa kreditiranja i potpora
Vlade Republike Hrvatske i HBORa, a pogotovo značajno povećanje dostupnosti sredstava iz
fondova Europske unije u promatranom razdoblju. Isto se očitovalo u rastu ukupno danih
kredita segmentu malih i srednjih poduzeća.
Reference:
Centar za politiku razvoja malih i srednjih poduzeća i poduzetništva (CEPOR); Izvješće o malim i
srednjim poduzećima u Hrvatskoj (2012), http://www.cepor.hr/SME-godisnjak_2013.pdf
P - 34
European Central Bank; Survey on the access to finance of small and medium-sized enterprises in the
Euro area; (April 2013 to September 2013); published November 2013
European Commission, SBA fact sheet Croatia 2012; http://ec.europa.eu/enterprise/policies/sme/facts-
figures-anal sis performance-revie files countries-sheets 2013 croatia en.pdf
Hrvatska banka za obnovu i razvoj, Godišnje izvješće za 2010.g.; http://www.hbor.hr/art1593
Hrvatska banka za obnovu i razvoj, Godišnje izvješće za 2011.g.; http://www.hbor.hr/godisnje-
izvjesce-2011-godisnji-financijski-izvjes
Hrvatska banka za obnovu i razvoj, Godišnje izvješće za 2012.g.; http://www.hbor.hr/godisnje-
izvjesce-2012-godisnji-financijski-izvjes
Hrvatska udruga banaka, HUB analize broj 44; http://www.hub.hr/hr/hub-analize-broj-44
SME Observatories and the small business environment conference proceedings: Speakers Papers;
International Conference; Zagreb, October 2012
Ministarstvo poduzetništva i obrta, Strategija razvoja poduzetništva u Republici Hrvatskoj 2013.-
2020; http://www.minpo.hr/UserDocsImages/Strategy-HR-Final.pdf
N. Šarlija,(2008), Predavanja za kolegij kreditna analiza, http://www.efos.unios.hr/kreditna-
analiza/wp-ontent/uploads/sites/252/2013/04/3_pojam-i-vrste-financiranja.doc.pdf
Available Sources of Financing for Small Companies in Croatia in

period 2010-2012
Petra Jakaša
Hypo Alpe-Adria-Bank d.d., Split, Croatia
pjakasa@gmail.com
Abstract. In this paper the author presented availability of sources of financing for small companies
through the period from 2010 to 2012. According to available information 82% of all financing of
small companies comes from banks. This mostly refers to loans, even though all major banks also
offer other products but they are rarely used. Research of European Central Bank sho ed that SME’s
in Euro area consider that access to bank loans deteriorated. In general, one of the major pressing
problems for SME’s in Euro area is access to finance. Although most trends and conclusions of
researches for SME’s in Croatia coincide with those in Euro area, most small companies in Croatia
don’t consider that availabilit of bank loans deteriorated (onl 14% consider that there as a
deterioration). In the period from 2010 to 2012 total bank loans exposure to the SME segment
increased for 13% in 2011, and for additional 3% in 2012. Most banks on Croatian financial market
offer similar credit lines for the segment of small companies, from short term loans such as working
capital loan, revolving loan, overdraft etc. to long term investment loans. During 2011 access to
financing for small companies increased through the larger offer of HBOR’s stimulating credit
programs (in 2010 there were 11 programs, while in 2011 there were 23 programs). In addition to
that, during 2011 the usage of funds from the EU increased significantly (IPARD programs). As a
result, in 2011 HBOR increased loan exposure to small companies for 15% compared to 2010. In 2012
HBOR’s loan exposure to small companies increased by 27% compared to 2011 mostly due to more
than 100% higher use of EU funds, while number of loan programs remained the same. From available
information and researches we can conclude that major source of financing small companies are bank
loans that are offered in variety of credit lines, including stimulating HBOR credit lines. Access to
financing for small companies improved in observed period which is obvious from increased loan
exposure of banks to this segment, increased number of HBOR loan programs and increased amount
of issued guarantees from HAMAG Invest.
Key words: small companies, sources to financing, access to financing.
P - 35
Obračun i računovodstveni tretman spomeničke rente
Luka Mladineo
lmladine@oss.unist.hr
Katarina Jurišić
katarinajurisic88@gmail.com
Sažetak. U ovom radu prikazat ćemo obračun spomeničke rente u Republici Hrvatskoj na primjeru
poduzeća koja posluju u gradovima Splitu i Dubrovniku. Spomeničku rentu propisuju gradovi i općine
u Republici Hrvatskoj, a dužni su je plaćati pravne i fizičke osobe koje posluju na području tog grada
ili općine. Svrha spomeničke rente je prikupljanje sredstava za očuvanje i zaštitu kulturnih dobara.
Osnovica za obračun spomeničke rente jest korisna površina poslovnog prostora koji se nalazi u
nepokretnom kulturnom dobru ili na području kulturno-povijesne cjeline. Spomenička renta plaća se
mjesečno po četvornom metru korisne površine poslovnog prostora. U posljednjem dijelu rada na
primjerima iz prethodnih obračuna dat ćemo prikaz računovodstvenog tretmana spomeničke rente u
skladu s važećim računovodstvenim propisima u Republici Hrvatskoj. Cilj ovog rada je ukazati na
računovodstveni obuhvat spomeničke rente kao prafiskalnog nameta kojeg su dužni plaćati poduzeća
te pokazati razliku u visini tog nameta od grada do grada.
Ključne riječi: spomenička renta, kulturno dobro, korisna površina, grad
1. Uvod
Fizičke i pravne osobe, koje su obveznici poreza na dohodak ili poreza na dobit, a koje
obavljaju gospodarsku djelatnost u nepokretnom kulturnom dobru ili na području
kulturnopovijesne cjeline, obveznici su spomeničke rente.
Fizičke i pravne osobe koje u svom sastavu imaju poslovne jedinice (svako stalno mjesto
obavljanja gospodarske djelatnost) koje obavljaju gospodarsku djelatnost u nepokretnom
kulturnom dobru ili na području kulturnopovijesne cjeline, obveznici su spomeničke rente za
svaku poslovnu jedinicu.
Osnovica spomeničke rente je korisna površina poslovnog prostora koji se nalazi u
nepokretnom kulturnom dobru ili na području kulturnopovijesne cjeline.
Spomenička renta plaća se mjesečno od 1,00 do 7,00 kuna po četvornom metru korisne
površine poslovnog prostora koji se nalazi u nepokretnom kulturnom dobru ili na području
kulturnopovijesne cjeline (Zakona o zaštiti i očuvanju kulturnih dobara).
Spomenička renta plaća se u godišnjem iznosu prema rješenju o utvrđivanju spomeničke rente
koje donosi nadležno upravno tijelo jedinice lokalne i područne (regionalne) samouprave, u
roku od 15 dana od dana dostave rješenja o utvrđivanju spomeničke rente.
Ako u tijeku kalendarske godine fizička ili pravna osoba počinje ili prestaje obavljati
djelatnost u nepokretnom kulturnom dobru ili na području kulturno-povijesne cjeline, plaća
godišnju spomeničku rentu za dio godine u kojoj je obavljala djelatnost.
P - 36
2. Odluka o visini spomeničke rente
Odluke o visini spomeničke rente koju donose gradovi proizašle su iz Zakona o zaštiti i
očuvanju kulturnih dobara. Zakonom o zaštiti i očuvanju kulturnih dobara uređuju se vrste
kulturnih dobara, uspostavljanje zaštita nad kulturnim dobrom, obveze i prava vlasnika
kulturnih dobara, mjere zaštite i očuvanja kulturnih dobara, obavljanje poslova na zaštiti i
očuvanju kulturnih dobara, obavljanje upravnih i inspekcijskih poslova, rad i djelokrug
Hrvatskog vijeća za kulturna dobra, financiranje zaštite i očuvanja kulturnih dobara, kao i
druga pitanja u svezi sa zaštitom i očuvanjem kulturnih dobara.
Svrha Zakona o zaštiti i očuvanju kulturnih dobara su:
- zaštita i očuvanje kulturnih dobara u neokrnjenom i izvornom stanju, te prenošenje
kulturnih dobara budućim naraštajima,
- stvaranje povoljnijih uvjeta za opstanak kulturnih dobara i poduzimanje mjera
potrebnih za njihovo redovito održavanje,
- sprječavanje svake radnje kojom bi se izravno ili neizravno mogla promijeniti
svojstva, oblik, značenje i izgled kulturnog dobra i time ugroziti njegova vrijednost,
- sprječavanje protupravnog postupanja i protupravnog prometa kulturnim dobrima, te
nadzor nad iznošenjem i uvozom kulturnih dobara,
- uspostavljanje uvjeta da kulturna dobra prema svojoj namjeni i značenju služe
potrebama pojedinca i općem interesu (Zakon o zaštiti i očuvanju kulturnih dobara).
Spomenička renta kao jedan od brojnih parafiskalnih nameta predstavlja obvezu za svako
poduzeće koje posluje na području na kojem je propisana.
Spomenička renta plaća se i za obavljanje gospodarske djelatnosti na području kojem je
Rješenjem Ministarstva kulture utvrđen status kulturno-povijesne cjeline.
Obveznici plaćanja spomeničke rente fizičke su i pravne osobe koje su obveznici plaćanja
poreza na dohodak ili poreza na dobit, a koje obavljaju gospodarsku djelatnost u nepokretnom
kulturnom dobru ili na području kulturno-povijesne cjeline. Spomenička renta je obveza koja
se obračunava i plaća na godišnjoj razini.
2.1 Direktna spomenička renta
Direktnu spomeničku rentu plaćaju fizičke i pravne osobe koju su obveznici plaćanja poreza
na dohodak ili poreza na dobit, a obavljaju gospodarsku djelatnost u nepokretnom kulturnom
dobru pojedinačno zaštićenom ili na području kulturno-povijesne cjeline.
2.2 Indirektna spomenička renta
Indirektnu spomeničku rentu dužne su plaćati fizičke i pravne osobe u slučaju da obavljaju
djelatnosti za koje je takva obveza propisana, i to bez obzira na područje, odnosno prostor u
kojem se ta djelatnost obavlja. Spomenička renta plaća se na ukupan prihod po stopi od 0,05
posto(Zakona o zaštiti i očuvanju kulturnih dobara).
Izmjenama Zakona o zaštiti i očuvanju kulturnih dobara od 1. ožujka 2012. smanjeni su iznosi
parafiskalnih nameta za poduzetnike, a indirektnu spomeničku rentu plaćaju sljedeće
djelatnosti:
- Trgovina na veliko duhanskim proizvodima;
- Trgovina na veliko parfemima i kozmetikom;
- Trgovina na malo duhanskim proizvodima u specijaliziranim prodavaonicama;
- Telekomunikacije (osim održavanja komunikacijske mreže i prijenosa radijskog i
televizijskog programa);
- Novčarsko posredovanje;
P - 37
- Pomoćne djelatnosti kod financijskih usluga, osim osiguranja i mirovinskih fondova;
- Djelatnosti kockanja i klađenja.
3. Predmet plaćanja spomeničke rente na području Grada Dubrovnika

Na području Grada Dubrovnika spomenička renta plaća se za obavljanje gospodarske
djelatnosti u objektima kojima je Rješenjem Ministarstva kulture utvrđen status nepokretnoga
kulturnog dobra, i to prema izvodu iz registra kulturnih dobara Ministarstva kulture.
Spomenička renta plaća se i za obavljanje gospodarske djelatnosti na području kojem je
Rješenjem Ministarstva kulture utvrđen status kulturno-povijesne cjeline.
Visina spomeničke rente obračunava se po četvornom metru korisne površine poslovnoga
prostora koji se nalazi u nepokretnom kulturnom dobru ili na području kulturno-povijesne
cjeline. Na području grada Dubrovnika iznosi od 1 do 7 kuna.
3.1 Obračun spomeničke rente u Dubrovniku
Kako bi dobili bolji uvid za izračun spomeničke rente uzet je primjer poslovno-stambene
zgrade ukupne površine 1.487,24 m2. Zgrada se sastoji od prizemlja i četiri kata, trideset
stambenih jedinica. U prizemlju se nalazi sedam stambenih jedinica dok je na ostalim
katovima po pet stambenih jedinica. Površine stambenih jedinica iznose od 36,39 m2 do 90,23
m2. (Odluka o visini spomeničke rente Grada Dubrovnika, 2011.,)
Tablica 1 Obračun spomeničke rente za poslovno-stambenu zgradu u Dubrovniku
POVRŠINA ZONA I. ZONA II. ZONA III.

2
(m ) 1kn/m mjesečno
2
5kn/m mjesečno
2
7kn/m2 mjesečno
PRIZEMLJE
A1 37,69 452,28 2.261,40 3.165,96
A2 36,39 436,68 2.183,40 3.056,76
A3 41,67 500,04 2.500,20 3.500,28
A4 45,51 546,12 2.730,60 3.822,84
A5 50,47 605,64 3.028,20 4.239,48
A6 52,36 628,32 3.141,60 4.398,24
A7 62,39 748,68 3.743,40 5.240,76
1.KAT
A8 36,39 436,68 2.183,40 3.056,76
A9 41,34 496,08 2.480,40 3.472,56
A10 51,98 623,76 3.118,80 4.366,32
A11 70,25 843,00 4.215,00 5.901,00
A12 90,23 1.082,76 5.413,80 7.579,32
2.KAT
A14 36,39 436,68 2.183,40 3.056,76
A15 41,34 496,08 2.480,40 3.472,56
P - 38
A16 51,98 623,76 3.118,80 4.366,32
A17 70,25 843,00 4.215,00 5.901,00
A18 90,23 1.082,76 5.413,80 7.579,32
3.KAT
A20 36,39 436,68 2.183,40 3.056,76
A21 41,34 496,08 2.480,40 3.472,56
A22 51,98 623,76 3.118,80 4.366,32
A23 70,25 843,00 4.215,00 5.901,00
A24 90,23 1.082,76 5.413,80 7.579,32
4.KAT
A26 36,39 436,68 2.183,40 3.056,76
A27 41,34 496,08 2.480,40 3.472,56
A28 51,98 623,76 3.118,80 4.366,32
A29 70,25 843,00 4.215,00 5.901,00
A30 90,23 1.082,76 5.413,80 7.579,32
UKUPNO 1.487,24 17.846,88 89.234,40 124.928,16
4. Predmet plaćanja spomeničke rente na području Grada Splita

Spomenička renta plaća se za obavljanje gospodarske djelatnosti u građevinama kojima je
rješenjem Ministarstva kulture Republike Hrvatske utvrđeno svojstvo kulturnog dobra kao
kulturno-povijesne cjeline. Spomenička renta plaća se i za obavljanje gospodarske djelatnosti
na području kojem je Rješenjem Ministarstva kulture utvrđen status kulturno-povijesne
cjeline. Na području grada Splita iznosi 3 i 4 kn.
4.1 Obračun spomeničke rente u Splitu
Kako bi dobili bolji uvid za izračun spomeničke rente uzet je primjer poslovno-stambene
zgrade ukupne površine 1.487,24 m2. Zgrada se sastoji od prizemlja i četiri kata, trideset
stambenih jedinica. U prizemlju se nalazi sedam stambenih jedinica dok na ostalim katovima
po pet stambenih jedinica. Površine stambenih jedinica iznose od 36,39 m2 do 90,23 m2.
(Odluka o visini spomeničke rente Grada Splita, 2011.,)
Tablica 2 Obračun spomeničke rente za poslovno-stambenu zgradu u Splitu
POVRŠINA ZONA I. ZONA II.

2
(m ) 3kn/m mjesečno
2
4kn/m2 mjesečno
PRIZEMLJE
A1 37,69 1.356,84 1.809,12
A2 36,39 1.310,04 1.746,72
A3 41,67 1.500,12 2.000,16
A4 45,51 1.638,36 2.184,48
P - 39
A5 50,47 1.816,92 2.422,56
A6 52,36 1.884,96 2.513,28
A7 62,39 2.246,04 2.994,72
1.KAT
A8 36,39 1.310,04 1.746,72
A9 41,34 1.488,24 1.984,32
A10 51,98 1.871,28 2.495,04
A11 70,25 2.529,00 3.372,00
A12 90,23 3.248,28 4.331,04
2.KAT
A14 36,39 1.310,04 1.746,72
A15 41,34 1.488,24 1.984,32
A16 51,98 1.871,28 2.495,04
A17 70,25 2.529,00 3.372,00
A18 90,23 3.248,28 4.331,04
3.KAT
A20 36,39 1.310,04 1.746,72
A21 41,34 1.488,24 1.984,32
A22 51,98 1.871,28 2.495,04
A23 70,25 2.529,00 3.372,00
A24 90,23 3.248,28 4.331,04
4.KAT
A26 36,39 1.310,04 1.746,72
A27 41,34 1.488,24 1.984,32
A28 51,98 1.871,28 2.495,04
A29 70,25 2.529,00 3.372,00
A30 90,23 3.248,28 4.331,04
UKUPNO 1.487,24 53.540,64 71.387,52
Usporedba najmanjih iznosa spomeničke rente
60.000,00 53.540,64
50.000,00
40.000,00
Dubrovnik
30.000,00
Split
17.846,88
20.000,00
10.000,00
1
0,00
1 2
Slika 1 Najniži iznos spomeničke rente u Dubrovniku i Splitu
P - 40
Usporedba največih iznosa spomeničke rente
140.000,00 124.928,16
120.000,00
100.000,00
80.000,00 71.387,52 Dubrovnik
60.000,00 Split
40.000,00
20.000,00
1
0,00
1 2
Slika 2 Najviši iznos spomeničke rente u Dubrovniku i Splitu
5. Knjiženje spomeničke rente

Primjer knjiženja najvišeg iznosa u Dubrovniku (Računski plan RRIF 2013).
1. Obračunali smo godišnju spomeničku rentu u iznosu od 124.928,16 kuna.
2. Platili smo obvezu za spomeničku rentu s našeg žiro računa.
2496-Obveze za spomeničku rentu 4668- Spomenička renta
(2) 124.928,16 124.928,16(1) (1) 124.928,16
1000- Žiro račun

S xxxxx 124.928,16(2)
Primjer knjiženja najvišeg iznosa u Splitu.

1. Obračunali smo godišnju spomeničku rentu u iznosu od 71.387,52 kuna.
2. Platili smo obvezu za spomeničku rentu s našeg žiro računa.
2496-Obveze za spomeničku rentu 4668- Spomenička renta

(2) 71.387,52 71.387,52(1) (1) 71.387,52
1000- Žiro račun

S xxxxx 71.387,52 (2)
6. Zaključak
Kulturna dobra na koje se odnosi spomenička renta po svoj svojstvu mogu biti: nepokretna
kulturna dobra, pokretna kulturna dobra, nematerijalna kulturna dobra, a renta koja se plaća
može biti direktna ili indirektna. Visina rente po metru četvornom utvrđuje se sukladno
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propisanom zakonu te odlukama gradske uprave i samouprave. Prihodi koji su dobiveni iz
spomeničke rente uplaćuju se u korist proračuna grada ili općine i u korist državnog
proračuna Republike Hrvatske. Ostvareni prihod po ovoj osnovi služi za financiranje
projekata od kulturne važnosti, što uključuje očuvanje postojećih te stvaranje i unapređenje
novih prema odluci grada ili općine. Na temelju navedenog, možemo zaključiti da je
spomenička renta svojevrstan način samofinanciranja kulturnih dobara.
Isto tako je važno naglasiti da je direktna spomenička renta parafiskalni izdatak koji se plaća
radi održavanja kulturnih dobara koji predstavlja opterećenje poduzećima jer njen iznos, iako
se uobičajeno ne radi o prevelikom iznosu, ne ovisi o prihodima poduzeća nego se plaća
fiksno neovisno o poslovnom rezultatu.
Reference
Narode novine, Zakon o zaštiti i očuvanju kulturnih dobara, NN 69/99, 151/03, 157/03, 87/09, 88/10,
61/11, 25/12, 136/12 i 157/143
Službeni glasnik Grada Dubrovnika, Odluka o visini spomeničke rente Grada Dubrovnika, br. 07/10 i
02/11, www.dubrovnik.hr
Službeni glasnik Grada Splita, Odluka o visini spomeničke rente, Računski plan, RRIF Zagreb
2013.,br. 19/04,15/07, 22/10 i 11/11,www.split.hr
Billing and Accounting Treatment of Monument Annuity
Luka Mladineo
Katarina Jurišić
katarinajurisic88@gmail.com
Abstract. In this paper we will present the calculation of monument annuity in the Republic of Croatia
on the example of companies that operate in the city of Split and Dubrovnik. Monument annuity is
prescribed by cities and municipalities in the Republic of Croatia and legal entities and individuals
operating in the territory of the city or a municipality are obliged to pay. The purpose of the monument
annuity is to raise funds for the preservation and protection of cultural property. The basis for the
calculation of the monument annuity is usable area of office space located in the immovable cultural
property or the area of cultural and historical whole. Monument annuity is paid monthly per square
meter of usable area of the premises. In the last part of this paper we are going to show examples of
calculation and accounting treatment of monument annuity in accordance with applicable accounting
regulations in the Republic of Croatia. The aim of this paper is to indicate the accounting treatment of
monument annuity as a parafiscal levy that companies are required to pay and show the difference in
the amount of the levy from city to city.
Keywords: monument annuity, cultural good, usable area, the city
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Financiranje gradova u Republici Hrvatskoj
Luka Mladineo
Tina Denić
tina.denic@gmail.com
Sažetak. Pravo na lokalnu i područnu (regionalnu) samoupravu definirano je Ustavom Republike

Hrvatske. Gradovi i općine najniže su razine lokalne uprave u Hrvatskoj koji obavljaju poslove iz
lokalnog djelokruga kojima se neposredno ostvaruju potrebe građana, dok su jedinice područne
(regionalne) samouprave županije koje obavljaju poslove od područnog (regionalnog) značaja. Zakon
o financiranju jedinica lokalne i područne (regionalne) samouprave propisuje načine i mogućnosti
financiranja gradova i općina. Jedinice lokalne i područne (regionalne) samouprave imaju vlastite
prihode za financiranje svojih aktivnosti i slobodno njima raspolažu. Osim vlastitih prihoda jedinice
lokalne samouprave ostvaruju i zajedničke prihode koje dijele s državnim proračunom.
Nakon uvodnog dijela u kojem ćemo pokazati koje sve mogućnosti stoje na raspolaganju u
financiranju gradova u Republici Hrvatskoj, posebnu pažnju posvetit ćemo financiranju gradova u
Republici Hrvatskoj putem poreza.
U završnom dijelu rada prikazat ćemo obračun gradskih i zajedničkih poreza te ostalih parafiskalnih
nameta koje poduzeća i građani trebaju obračunati i platiti prilikom izgradnje poslovno - stambene
zgrade i pokretanja poslovanja različitih poduzeća. Svi obračuni bit će izrađeni na temelju poreza koji
vrijede na području grada Splita.
Ključne riječi: financiranje gradova, lokalni porezi, komunalni doprinos, grad Split.
1. Uvod
Lokalna samouprava u samostalnoj Hrvatskoj razvijala se u tri temeljne faze:
1. faza 1990. - 1993.,
2. faza 1993. - 2001.,
3. faza 2001. – 2010. (Koprić I., 2012).
U prve tri godine lokalna je samouprava zadržala institucionalni oblik naslijeđen iz ranijeg
socijalističkog perioda.
29. prosinca 1992. godine doneseno je nekoliko zakona kojima je provedena nova teritorijalna
podjela, reguliran tada uvedeni sustav „lokalne samouprave i uprave“, kao i izbori za članove
predstavničkih tijela u novoformiranim jedinicama. Bila je riječ o 418 općina i 69 gradova na
razini lokalne samouprave te o 20 županija na razini lokalne uprave i samouprave.
Ustavne promjene iz 2000. godine stvorile su novi temelj razvoju lokalne samouprave. Ustav
definira županije kao jedinice područne (regionalne) samouprave, jamči širok samoupravni
djelokrug ne samo njima nego i jedinicama lokalne samouprave (gradovima i općinama),
uvodi opću klauzulu u određivanje lokalnih poslova te prihvaća načela supsidijarnosti i
solidarnosti.
Ustav Republike Hrvatske jamči hrvatskim građanima pravo na lokalnu i područnu
(regionalnu) samoupravu.To pravo obuhvaća(Ustav Republike Hrvatske):
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- samostalnost u obavljanju lokalnih poslova,
- vlastite prihode,
- slobodno raspolaganje prihodima,
- samostalno uređivanje unutarnjeg ustrojstva,
- samostalno uređivanje djelokruga svojih tijela,
- neposredan izbor članova predstavničkih tijela.
2. Financiranje jedinica lokalne i područne samouprave
Jedinice lokalne i područne (regionalne) samouprave imaju predstavničko i izvršno tijelo.
Predstavnička tijela su općinsko vijeće, gradsko vijeće i županijska skupština. Izvršno tijelo u
općini je općinski načelnik, u gradu gradonačelnik, a u županiji župan. Članovi
predstavničkih tijela biraju se na neposrednim izborima, tajnim glasovanjem, na mandat od
četiri godine.
Jedinice lokalne samouprave su općine i gradovi. One obavljaju poslove iz lokalnog
djelokruga kojima se neposredno ostvaruju potrebe građana.
Jedinice područne (regionalne) samouprave su županije koje obavljaju poslove od područnog
(regionalnog) značenja.
Financiranje jedinica lokalne i područne samouprave uređuje se Zakonom o financiranju
jedinica lokalne uprave i samouprave.
Navedeni zakon definira izvore prihoda za jedinice lokalne i područne (regionalne)
samouprave, vrste zajedničkih poreza koji se dijele između različitih razina vlasti i njihovu
diobu između središnje države, županija, gradova i općina. Jedinice lokalne i područne
(regionalne) samouprave osiguravaju prihode za financiranje svojih aktivnosti i slobodno
njima raspolažu.
Izvor prihoda jedinica samouprave su:
- prihodi iz vlastitih izvora (prihodi od vlastite imovine, vlastitih poreza, novčane
kazne, upravne pristojbe, komunalna naknada i druge naknade i doprinosi)
- zajednički prihodi koji se dijele s državom (porez na dohodak, porez na dobit i porez
na promet nekretnina)
- pomoći iz državnoga i županijskoga proračuna
- primici od zaduživanja (bankarski krediti i vrijednosni papiri)
2.1 Vlastiti prihodi
Vlastiti prihodi županije uključuju: imovinu, poreze (na nasljedstvo i darove, na registraciju
motornih vozila i plovila, na automate za zabavne igre) te prihode od drugih naknada koje su
određene posebnim zakonima.
Vlastiti prihodi općina i gradova uključuju: imovinu, porez na potrošnju, porez na vikendice,
porez na tvrtku ili naziv, porez na korištenje javnih površina, prirez porezu na dohodak,
upravne pristojbe, lokalne i druge naknade, te druge prihode koje reguliraju posebni propisi
kao što su komunalni doprinos i komunalna naknada.( Zakon o financiranju jedinica lokalne i
regionalne(područne) samouprave).
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Tablica 1 Vrste prihoda gradova i općina
PRIHODI GRADOVA I OPĆINA

1. Prihodi od imovine
· Prihodi od nekretnina i vlasničko-imovinskih prava
· Prihodi od tvrtki i drugih pravnih osoba u vlasništvu ili suvlasništvu grada ili općine
· Naknade za koncesije dodijeljene od strane gradskog ili općinskog vijeća
2. Gradski i općinski porezi
· Porez na potrošnju alkoholnih napitaka u ugostiteljskim objektima
· Porez na kuće za odmor
· Porez na tvrtku ili naziv
· Porez na korištenje javnih površina
3. Prihodi od kazni i imovine stečene ovrhom zbog prekršaja na razini općine ili grada
4. Upravne pristojbe u skladu s posebnim zakonima
5. Boravišna pristojba u skladu s posebnim zakonima
6 .Komunalne naknade, doprinosi i druge pristojbe određeni posebnim zakonom
7. Naknade za korištenje javnih površina
8. Drugi prihodi određeni posebnim zakonom
2.2 Zajednički prihodi

Zajednički prihodi uključuju poreze koji se dijele na različitim razinama uprave, a koji
uključuju porez na dohodak te porez na promet nekretnina.
Prihodi od ovih poreza dijele se između države i jedinica lokalne i područne (regionalne)
samouprave (općina, gradova i županija) prema postotku koji definira Zakon o financiranju
jedinica lokalne uprave i samouprave.
Tablica 2 Prihodi gradova i općina
PRIHODI GRADOVA I OPĆINA

1. Porez na dohodak
56,50 % svi gradovi i općine
Dodatnih 12,00% općinama i gradovima koji su preuzeli decentralizirane funkcije
Osnovnoškolsko obrazovanje (3,10%)
Srednjoškolsko obrazovanje (2,20%)
Centri za socijalnu skrb (0,50%)
Domovi za stare i nemoćne (1,70%)
Javne vatrogasne postrojbe (1,30%)
2. Porez na promet nekretnina - 60,00%
3. Prihodi od zajedničkih koncesija
Koncesija za korištenje mineralnih i termalnih voda (50,00%)
Koncesija za osiguravanje vode za javnu vodoopskrbu (30,00%)
2.3 Gradski ili općinski porezi

Općinske ili gradske poreze mogu raspisati općine i gradovi i oni su prihod općinskih
odnosno gradskih proračuna.
Gradski ili općinski porezi su kako slijedi:
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-Prirez porezu na dohodak
-Općina do 10%
-Grad s manje od 30.000 stanovnika do 12%,
-Grad s više od 30.000 stanovnika do 15%,
Porez za potrošnju plaća se po stopi do 3% na potrošnju alkoholnih pića (vinjak, rakiju i
žestoka pića), prirodnih vina, specijalnih vina, piva i bezalkoholnih pića u ugostiteljskim
objektima.
Porez na kuće za odmor(Zakon o financiranju jedinica lokalne i područne (regionalne)
samouprave, članak 35 - 38) plaćaju pravne i fizičke osobe koje su njihovi vlasnici, a kućom
za odmor smatra se svaka zgrada, dio zgrade ili stan koji se koriste povremeno ili sezonski i
iznosi od 5 do 15 kn po m2.
Porez na tvrtku ili naziv prihod je općine ili grada na čijem se području poslovna jedinica
nalazi i iznosi do 2.000,00 kuna godišnje.
Porez na korištenje javnih površina plaćaju pravne i fizičke osobe koje koriste javne površine,
a plaća se u visini, na način i pod uvjetima koje propišu općina ili grad.
2.4 Komunalni doprinos
Komunalna naknada(Komunalna naknada propisana je odredbama članaka 22.- 28. Zakona o
komunalnom gospodarstvu) i komunalni doprinos(Komunalni doprinos propisan je
odredbama članaka 31.- 33. Zakona o komunalnom gospodarstvu) su javna davanja koja
plaćaju fizičke i pravne osobe i kod kojih se u pravilu od druge strane (najčešće jedinice
lokalne samouprave) traži određena protučinidba.
Sredstva dobivena od komunalne naknade i komunalnog doprinosa su strogo namjenska
sredstva koja se mogu koristiti isključivo za svrhu koja je određena Zakonom o komunalnom
gospodarstvu i ne bi se smjela koristiti za bilo koju drugu svrhu.
2.4.1 Komunalni doprinos
Komunalni doprinos je novčano javno davanje koje se plaća za građenje i korištenje objekata
komunalne infrastrukture i to:
- javnih površina (javne zelene površine, pješačke staze, pješačke zone, odvodni
kanali, trgovi, parkovi, dječja igrališta)
- nerazvrstanih cesta (površine koje se koriste za promet po bilo kojoj osnovi i koje su
pristupačne većem broju korisnika a koje nisu razvrstane ceste u smislu posebnih
propisa te cestovno zemljište uz nerazvrstane ceste)
- javne rasvjete (služe za rasvjetljavanje javnih površina, javnih cesta koje prolaze
kroz naselje i nerazvrstanih cesta)
- groblja i krematorija (groblje je ograđeni prostor zemljišta na kojem se nalaze grobna
mjesta, prateće građevine i komunalna infrastruktura)
Obveznik plaćanja komunalnog doprinosa je vlasnik građevne čestice na kojoj se gradi
građevina odnosno investitor.
2.5 Pomoći iz državnog i županijskog proračuna
U ovu kategoriju spadaju izravne donacije iz državnog proračuna ili iz županijskog proračuna.
U manje razvijenim općinama predstavljaju značajan izvor prihoda.
2.6 Primici od zaduživanja (bankarski krediti i vrijednosni papiri)
Zaduživanje predstavlja značajan izvor prihoda gradova i općina. Zaduživanje na
financijskom tržištu je, s obzirom na tradiciju, značajnije zastupljeno u odnosu na zaduživanje
P - 46
na tržištu kapitala iako imamo i primjere izdavanja obveznica od strane jedinica lokalne
uprave i samouprave.
Grad Split je izdao obveznice za obnavljanje i uređenje Rive.
3. Primjer obračuna gradskih poreza

Izgradili smo poslovno - stambenu zgradu u trećoj zoni. Na temelju sljedećih podataka
obračunavamo gradske poreze:
- Poslovno stambena zgrada koja je izgrađena sastoji se od 15 stanova. Šest stanova je
veličine 120 m2, četiri stana veličine 100 m2 i pet stanova veličine 60 m2(visina
stambenog prostora je 2,6 m).
- Osim stanova u zgradi se nalazi 10 poslovnih prostora i to pet trgovina - svaka
veličine od 300 m2, tri ugostiteljska objekta veličine 70 m2 (visina poslovnog
prostora 2,8 m),banka veličine 50 m2 te kladionica veličine 30 m2.
- U poslovno stambenoj zgradi se nalazi i 300 m2 garažnog prostora (visina garažnog
prostora je 2,8m).
- Svaka trgovina ima 5 zaposlenika, prosječna plaća im iznosi 8.150,00 kuna u bruto
iznosu, 22 zaposlenika žive u Splitu.
- Svaki ugostiteljski objekt zapošljava 3 radnika, prosječna plaća im iznosi 8.750,00
kuna u bruto iznosu i 7 zaposlenika živi u Splitu.
- Banka ima 2 zaposlenika, prosječna plaća im iznosi 11.000,00 kuna i oba
zaposlenika žive u Splitu.
- Kladionica ima 2 zaposlenika, prosječna plaća im iznosi 7.800,00 kuna u bruto
iznosu i jedan zaposlenik kladionice živi u Splitu.
- Svaki ugostiteljski objekt ostvaruje dnevni promet od 1.850,00 kuna od čega na kavu
otpada 500,00 kuna.
Tablica 3 Prihodi grada Splita
Komunalni doprinos
Prosječni troškovi
Namjena Broj
Zona gradnje m3 etalonske Iznos
prostora kubika
građevine 10 %
Poslovni 0,9 5012 138,29 623.798,53
Stambeni 0,8 3692 138,29 408.453,34
Garažni 0,7 840 138,29 81.314,52
Ukupno 1.113.566,40
Porez na tvrtku
Iznos poreza po
Vrsta tvrtke Količina Iznos ukupno
djelatnosti
Trgovina 5 1.000,00 5.000,00
Ugostiteljstvo 3 2.000,00 6.000,00
Banka 1 2.000,00 2.000,00
Kladionica 1 2.000,00 2.000,00
Ukupno 15.000,00
Porez na potrošnju
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Broj ugostiteljskih objekata 3
Dnevni promet – kava 1.350,00
Ukupno 4.050,00
Porez na potrošnju 3% 121,50 kuna po danu
Ukupni godišnji porez na potrošnju 44.347,50
Porez na dohodak
Ukupni broj Ukupni porez za sve
Ukupni porez za 1
Vrsta djelatnosti zaposlenika koji žive u zaposlenike koji žive u
zaposlenika
Splitu Splitu
Trgovina 794,00 22 17.468,00
Ugostiteljstvo 914,00 7 6.398,00
Banka 1364,00 2 2.728,00
Kladionica 724,00 1 724,00
Ukupno 27.318,00
Ukupno godišnje 327.816,00
Udio grada Splita u
porezu na dohodak 327.816,00 56,5% 185.216,04
Ukupni prirez za sve
Iznos poreza na zaposlenike koji žive u
Prirez dohodak Stopa prireza Splitu
327.816,00 10% 32.781,60
Gradski porezi
Vrsta poreza Iznos
Komunalni doprinos 1.113.566,40
Porez na tvrtku 15.000,00
Porez na potrošnju 44.347,50
Udio grada u porezu na dohodak 56,5 % 185.216,04
Prirez porezu na dohodak 32.781,60
Ukupno 1.390.911,54
GRADSKI POREZI KOMUNALNI DOPRINOS
POREZ NA TVRTKU
POREZ NA POTROŠNJU
UDIO GRADA U POREZU NA

DOHODAK 56,5 %
PRIREZ POREZU NA
DOHODAK
Slika 1 Gradski porezi

Komunalni doprinos je prihod grada ili općine. Predstavlja novčano javno davanje koje se
plaća za građenje i korištenje objekata komunalne infrastrukture. U ovom slučaju komunalni
doprinos iznosi 1.113.566,40 kn i njegovim plaćanjem vlasnik građevne čestice, odnosno
investitor sudjeluje u podmirenju troškova izgradnje objekata i uređaja komunalne
infrastrukture.
P - 48
Porez na tvrtku ili naziv je prihod općine ili grada na području čijem se poslovna jedinica
nalazi. Visina poreza po djelatnosti je određena zakonom. U ovom slučaju porez za pet
trgovina, tri ugostiteljska objekta, banku i kladionicu iznosi 15.000,00 kuna.
Porez na potrošnju se plaća na potrošnju alkoholnih pića (vinjak, rakiju i žestoka pića),
prirodnih vina, specijalnih vina, piva i bezalkoholnih pića u ugostiteljskim objektima. Za tri
ugostiteljska objekta na godišnjoj razini porez iznosi 44.347,50 kuna.
Porez na dohodak je vrsta poreza kojim se oporezuje dohodak fizičkih i pravnih osoba. Spada
u zajedničke poreze grada i županije. Udio grada u porezu na dohodak je 56,5 % od ukupnog
poreza na dohodak zaposlenika koji žive u Splitu odnosno u ovom slučaju 185.216,04 kn, dok
prirez porezu na dohodak iznosi 32.781,60 kn te predstavlja 10 % od ukupnog poreza svih
radnika koji žive u Splitu.
4. Zaključak
Sustav financiranja lokalne samouprave prilično je složen i obuhvaća različite izvore prihoda,
uključujući poreze (vlastite poreze i zajedničke poreze koji se dijele između lokalne
samouprave, županija i države), neporezne prihode (vlastite i zajedničke), kapitalne prihode i
subvencije.
Dio prihoda jedinica lokalne uprave i samouprave je iz vlastitih poreza, a dio je iz zajedničkih
poreza koje ostvaruju zajedno s državom.
Nakon što smo definirali vrste prihoda koje mogu ostvarivati gradovi u Republici Hrvatskoj
na primjeru izgradnje poslovne stambene zgrade napravili smo obračun prihoda koje
ostvaruje grad Split.
Iz navedenog primjera vidljivo je koliko je za prihod gradova značajan komunalni doprinos iz
kojeg se uz porez na dohodak ostvaruje većina prihoda gradova. Stoga ne čudi što gradovi
potiču razvoj i urbanizaciju na svom području.
Reference
Institut za javne financije, www.ijf.hr
I. Koprić (2012): Predavanja o teritorijalnoj organizaciji hrvatske lokalne samouprave, Hrvatska
Odluka o komunalnom doprinosu - klasa: 363-01/10-01/168; ur.broj: 2181/01-01-10-05,
Narodne novine, Zakon o financiranju jedinica lokalne i područne (regionalne) samouprave, (NN br.
117/93, 33/00, 73/00 i 59/01)
Narodne novine,Zakon o porezu na dohodak, (NN 177/04, 73/08, 80/10, 114/11, 22/12, 144/12,
125/13 i 148/13)
Nrodne novine, Zakon o komunalnom gospodarstvu, (NN 26/03, 82/04, 110/04, 178/04, 38/09, 79/09,
49/11 i 144/12)
Ustav Republike Hrvatske, VI. stavak, Mjesna lokalna i područna (regionalna) samouprava.
Financing of Cities in Croatia
Luka Mladineo
Tina Denić
tina.denic@gmail.com
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Abstract. After the introduction in which we will show all the options that are available in the
financing of cities in Croatia, special attention will be paid on the financing of cities in Croatia through
taxes. In Croatia, the lowest levels of local government are cities and municipalities. Cities and
municipalities perform the tasks of local jurisdiction that directly addresses the needs of citizens. On
the other hand, regional self-government units are counties that are in charge of activities of regional
significance. The right to local and regional self-government is defined by the Constitution of the
Republic of Croatia.
Law on Financing of Local and Regional Self-government prescribes ways and means of financing
cities and municipalities. Local and regional governments have their own income for financing their
operations and dispose of them freely. Apart from its own revenues, local governments realize and
share revenues with the state budget.
In the final part of the paper we will present the calculation of city as well as shared taxes and other
parafiscal levies that businesses and citizens need to calculate and pay during the construction of
residential and commercial buildings and launch operations of various companies. All calculations
will be made on the basis of taxes that apply to the city of Split.
Keywords: financing of cities, local taxes, municipal contributions, the city of Split.
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Blokirani računi građana – korektivna mjera za financijsku
nepismenost

Marin Begić
tiamohr@yahoo.it
Sažetak. Probleme prezaduženosti sektora građanstva veliki je problem posljednjeg desetljeća kako u
Republici Hrvatskoj, tako i u drugim europskim zemljama. Rješavanje problema prezaduženosti
zahtijeva kompleksan i sveobuhvatan pristup koji podrazumijeva i sagledavanje svih okolnosti koje su
potakle ove negativne trendove, kao i posljedice istih.
Otvaranjem tržišta, razvojem novih proizvoda i usluga dolazi do nerazmjera između znanja i vještina
građana i dostupnosti njima nerazumljivih proizvoda. Mada se financijsko tržište drastično
promijenilo, kako organizacijski, a tako i obimom i svojstvima financijskih proizvoda, na financijskoj
pismenosti građana nije se dovoljno radilo. Ovakav razvoj događaja doveo je do vrlo visoke stope
prezaduženosti što na kraju rezultira blokiranim računima građana.
Ulazeći detaljnije u problematiku blokiranih računa građana osvrnuti ćemo se na izmjene
zakonodavnog okvira jer zakonski okvir predstavlja važno uporište za pokušaj pronalaska načina
naplate potraživanja. No ne ograničava se samo na zaštiti prava vjerovnika jer se ujedno velika
pozornost posvećuje i dužnicima te im na jedan način osigurava normalan život ograničavajući oblik i
veličinu sredstava koja se mogu uzeti sa blokiranog računa. Fina kao financijska agencija i kao
posrednik provođenjem blokada ima ključnu ulogu u provedbi zakonodavnih odredbi koje uređuju ovo
područje. U ovom radu prikazati ćemo i kako se operativno provodi blokada računa građana,
komunikacijski tijek uključenih subjekata i redoslijed provođenja svih procesa.
Analizirajući današnje nepovoljne trendove porasta broja blokiranih računa građana u RH osvrnuti
ćemo se i na druge korektivne i preventivne mjere kojima se može doprinijeti poboljšanju postojećeg
stanja.
Ključne riječi: financijska pismenost, prezaduženost, blokada računa
1. Uvod
Današnji statistički podaci ukazuju na povećanje trenda prezaduženosti sektora građanstvo u
Republici Hrvatskoj u posljednja dva desetljeća. Prezaduženost je gubitak kreditne
sposobnosti zbog prevelikog korištenja pozajmljenih sredstava. Prezadužena osoba ili
kućanstvo je ono koje kasni s plaćanjima na strukturnoj osnovici, ili je u sve većoj opasnosti
da se nađe u takvom stanju. (Bejaković P., 2010.) Gubitak kreditne sposobnosti, početna je
faza gubitka sposobnosti vršenja svih ostalih financijskih aktivnosti koje predstavljaju
integralni dio aktivnosti nužnih za život pojedinaca i /ili kućanstava. Pojedinci i šire zajednice
(kućanstva) u najvećem broju slučajeva vrlo brzo iz faze prezaduženosti prelaze u fazu
potpunog gubitka financijske sposobnosti koja se očituje u nemogućnosti amortiziranja
preuzetih financijskih obveza. Mnoga istraživanja provedena u različitim zemljama svijeta
dovela su do zaključka da je razina pismenosti sektora stanovništvo gotovo uvijek jedan od
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temeljnih razloga razvoja ovakvih negativnih trendova. Financijska pismenost važna je za
razvijene zemlje kao i za zemlje u razvoju, a razlika ovisi o razvijenosti samih financijskih
tržišta. (Vehovec M., 2012.) Ukoliko se ne djeluje pravovremeno na pojavu prezaduženosti
neminovna je pojava nemogućnosti podmirivanja obveza-insolventnost. U ovom radu
fokusirati ćemo se na pojavu kojom se odgovara na insolventnost sektora građanstvo, blokadu
računa. Prikazati ćemo i opisati zakonodavni okvir i sve procese koji se pojavljuju kod
blokade računa građana, kao i ukazati na nedostatke ovog postupka.
2. Ovrha i postupak provođenja ovrhe

Kada analiziramo temu blokade računa građana važno je jasno utvrditi terminološki okvir koji
primjenjujemo, subjekte koji su u proces uključeni kao i način i redoslijed provođenja svih
radnji koje se poduzimaju.
2.1 Ovršni postupak
Ovršni postupak je postupak po kojem sudovi i javni bilježnici provode prisilno ostvarenje
tražbina.(Ovršni zakon, 1999.) Prema Zakonu o provedbi ovrhe na novčanim sredstvima od 1.
siječnja 2011. godine i Ovršnog zakona, Financijska agencija (FINA) provodi ovrhe na
novčanim sredstvima poslovnih subjekata i građana, po svim računima i oročenim novčanim
sredstvima u svim bankama, prema osobnom identifikacijskom broju ovršenika, bez njegove
suglasnosti.
Provedba ovog zakona predstavlja iznimno važan i sveobuhvatan projekt koji mijenja
dosadašnji način provođenja ovrhe, u kojemu su glavni ciljevi uređenje odnosa između
dužnika i vjerovnika, povećanje učinkovitosti naplate potraživanja i zaštitu vjerovnika.
Prednosti novog sustava provođenja ovrha su uređenje odnosa između dužnika i vjerovnika,
povećanje pravne sigurnosti, zaštita vjerovnika, usklađivanje propisa Republike Hrvatske s
pravnom stečevinom Europske unije i uređenih financijskih tržišta, brža naplata potraživanja,
dostava osnova za plaćanje na jedno mjesto te postojanje jedinstvene baze podataka o
otvorenim računima i o drugim novčanim sredstvima koje poslovni subjekti i građani imaju u
bankama, stambenim štedionicama i kreditnim unijama.
Jedan od temeljnih preduvjeta za provođenje zakonskih odredbi bio je formiranje
Jedinstvenog registra računa (JRR). FINA vodi JRR koji je elektronička baza podataka o
računima.(Ravlić I., 2013) Sadrži podatke o računima svih poslovnih subjekata, uključivo i o
računima Hrvatske narodne banke i banaka, štedionica i kreditnih unija, jedinica lokalne
uprave i područne (regionalne) samouprave, te i o računima građana otvorenih u bankama
koje posluju u Republici Hrvatskoj.
Osim podataka o računima u JRR-u se evidentiraju i podaci o postojanju oročenih novčanih
sredstava, ugovorima o stambenoj štednji i depozitima u kreditnim unijama. Podaci o stanju
na računu ili visini depozita ne evidentiraju se u JRR-u. Podaci iz JRR-a koji se odnose na
građane nisu javni i na njih se primjenjuje Zakon o zaštiti osobnih podataka.
Postupak provođenja ovrhe pokreće Fina na temelju zaprimljene osnove za plaćanje, a to
mogu biti rješenje o ovrsi, rješenje o osiguranju, zadužnica, nalog za pljenidbu u postupku
prisilnog izvršenja pravomoćno izrečene novčane kazne u kaznenom i prekršajnom postupku i
svaka druga odluka nadležnog tijela kojom se u cijelosti ili djelomice prihvaća prijedlog za
provedbu ovrhe. Na osnovi vjerovnikovog potraživanja, odnosno prijedloga, koji se temelji na
vjerodostojnim ispravama javni bilježnik donosi rješenje o ovrsi. Uz javnog bilježnika
rješenje o ovrsi također može donijeti nadležno tijelo kao što su sud, porezna uprava,
određene institucije koje imaju nepodmirena potraživanja, kao Hrvatski zavod za mirovinsko
osiguranje, Hrvatski zavod za zdravstveno osiguranje. Nadležno tijelo, ovrhovoditelj, može
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dostaviti osnovu za plaćanje u izvorniku ili otpravku preko javnog bilježnika ili
opunomoćenika.
Primljene osnove za plaćanje i podaci o stupnju njihove izvršenosti upisuju se u očevidnik
redoslijeda osnova za plaćanje. Nadležna tijela, ovrhovoditelj i ovršenici mogu dobiti
podatke, preslike i potvrde iz očevidnika (podaci o redoslijedu i iznosu naplate, preslika
rješenja o ovrsi, preslika zadužnice), na temelju pisanog zahtijeva za izdavanje podataka,
preslika i potvrda iz očevidnika redoslijeda osnova za plaćanje.
Zaprimanjem osnove za plaćanje, Fina daje nalog bankama za izvršenje osnova za plaćanje na
novčanim sredstvima po svim računima i oročenim novčanim sredstvima ovršenika u svim
bankama, prema osobnom identifikacijskom broju ovršenika, bez njegove suglasnosti.
Banke imaju obvezu postupanja prema podacima sadržanim u nalogu dobivenom od Fine i
izvršavaju pljenidbu novčanih sredstava na računu, vrše plaćanja odnosno blokadu ili
deblokadu računa ovršenika. U slučaju da u osnovi za plaćanje nisu navedeni računi na
kojima se ovrha provodi, provodi se redom, počevši od banke koja vodi najranije otvoren
račun prema podacima iz JRR-a.
Račun ovršenika se blokira od strane banke po uputama Fine samo ako za izvršenje osnove za
plaćanje na svim njegovim računima nema dovoljno novčanih sredstava za njezino
podmirenje. Zabranjuje se raspolaganje oročenim novčanim sredstvima dok se u JRR stavlja
oznaka blokade ovršenikovih računa i oznaka zabrane raspolaganja oročenim novčanim
sredstvima.
Banke imaju obvezu kontinuirano izvještavati Finu o svim promjenama na računima odnosno
priljevima novčanih sredstava na račun. Priljev novčanih sredstava koristi se isključivo za
izvršenje osnova za plaćanje zbog kojeg je ovršenikov račun blokiran, sve do izvršenja
osnove za plaćanje. Banke su prema Pravilniku o načinu i postupku provođenja ovrhe (NN
6/13) dužne obavještavati FINA-u i o isteku oročenja, kao i planiranom datumu pripisa
kamate na oročenu štednju. Iznos kamate na oročenje koristi se za vraćanje duga, međutim
sama oročena štednja je prema navedenom Pravilniku povlaštena utoliko da se mora pričekati
istek roka na koji je štednja oročena kako štediša ne bi ostao bez ugovorene kamate. S druge
strane, ovršenicima na raspolaganju stoji mogućnost razvrgnuća ugovora o oročenju i prije
isteka spomenutog roka te dobrovoljna otplata duga.
Kada dođe do blokade računa za ovršenika je vrlo važno pronaći odgovor na dva pitanja: tko
mu je i za koju visinu dugovanja blokirao račun. Jedina relevantna institucija za davanje ovog
odgovora je FINA. Ponekada odgovaranjem na ova dva pitanja ovršenik može doći i do
zaključka kako je tražbina neutemeljena i samim obaranjem tražbine kroz prigovor doći do
deblokade. Uvidom u strukturu tražbine i subjekta koji je postupak pokrenuo može pokušati i
dogovaranje s vjerovnikom uz poček ili možda otplatu duga na rate u određenom
vremenskom periodu čime može ubrzati postupak deblokade svog računa. Ovaj postupak nije
baš jednostavan, ali je moguć i postoji propisan hodogram za ovakvu vrstu deblokade računa.
No ipak u većini slučajeva potrebno je izvršenje obveza da bi se došlo do deblokade računa.
Po izvršenju osnove za plaćanje u cijelosti, računi ovršenika po njegovom OIB-u se
deblokiraju od strane banke, po naputku FINA-e i na taj način se omogućuje slobodno
raspolaganje novčanim sredstvima na računima ovršenika, te se mijenja oznaka blokade i
oznaka zabrane raspolaganja oročenim novčanim sredstvima u JRR-u (FINA, 2014.).
Subjekti koji se pojavljuju u ovom procesu i njihove uloge odgovornosti isprepliću se, ali su
jasno definirane. Zbog boljeg razumijevanja proces ćemo prikazati u dijagramu toka na
slici 1.
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Slika 1 Postupak ovrhe
2.2 Primanja izuzeta od ovrhe

Vrlo je važno znati i da sva primanja nemaju isti tretman kada govorimo o ovrsi. Postoje
kategorije primanja koje zakon izuzima od provođenja ovrhe. Prema Ovršnom zakonu ovrha
se ne provodi na sljedećim novčanim sredstvima:
- primanja po osnovi zakonskog uzdržavanja, naknade štete nastale zbog narušavanja
zdravlja ili smanjenja, odnosno gubitka radne sposobnosti i naknade štete za
izgubljeno uzdržavanje zbog smrti davatelja uzdržavanja
- primanja po osnovi naknade zbog tjelesnog oštećenja prema propisima o invalidskom
osiguranju
- primanja po osnovi socijalne skrbi
- primanja po osnovi privremene nezaposlenosti
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- primanja po osnovi doplatka za djecu, osim ako posebnim propisom nije drugačije
određeno
- primanja po osnovi stipendije i pomoći učenicima i studentima
- naknada za rad osuđenika, osim za tražbine po osnovi zakonskog uzdržavanja te za
tražbine naknade štete prouzročene kaznenim djelom osuđenika
- primanja po osnovi odličja i priznanja
- rodiljne i roditeljske novčane potpore
- ostala primanja izuzeta od ovrhe po posebnim propisima. (Pravni centar, 2014.)
Ovrha se provodi na 1/3 plaće ovršenika, 2/3 prosječne neto plaće – iznos koji se ne smije
ovršiti, ako je plaća manja od prosječne plaće u RH ili 2/3 prosječne plaće u RH ukoliko je
plaća veća od prosječne plaće u RH.
Kada je u FINA-u predan ovršni nalog, odnosno rješenje o ovrsi koje će doći na naplatu, a
ovršenik ima primanja koja su po zakonu izuzeta od ovrhe, da bi s njima mogao raspolagati,
potrebno je ispuniti obrazac Obavijesti o primanjima, naknada i iznosima koji su izuzeti od
ovrhe (po čl. 212. Ovršnog zakona), potpisati ga i dostaviti u bilo koju poslovnicu FINA-e. U
toj Obavijesti potrebno je navesti sva primanja koja ovršenik ima, a izuzeta su od ovrhe.
Ukoliko se sredstva primaju preko više banaka, za svaku banku treba ispuniti zasebnu
Obavijest. Po primitku Obavijesti, FINA će obavijestiti banku, koja je potom dužna, bez
dodatnih troškova, otvoriti posebni zaštićeni račun na koji će se ovršeniku uplaćivati
sredstva izuzeta od ovrhe kako bi s njima mogao slobodno raspolagati. Ukoliko ovršenik
propusti ovo napraviti na vrijeme, FINA će mu zaplijeniti cjelokupan iznos primanja.
Važno je napomenuti da se uz ovrhu vežu i dodatni troškovi. Troškovi ovrhe ponekad znaju
biti i veći od duga zbog kojeg je ovrha pokrenuta. Kod javnobilježničkih ovrha troškovi su za
većinu dugova, čija je glavnica do tisuću kuna, od 908 do 931 kune. Dio troškova može se
izbjeći na način da dužnik u roku od osam dana od primitka rješenja o ovrsi, odnosno u roku
od tri dana kod ovrhe na temelju mjenica i čekova, pošalje prigovor u kojem u cijelosti
osporava rješenje. Na ovaj način će smanjiti troškove ovrhe za 506 kuna, te mu ostaje samo za
platiti odvjetnički trošak sastavljanja prijedloga za ovrhu u iznosu od 312 kuna i trošak javnog
bilježnika u iznosu 75 kuna.
3. Zastara-pravo dužnika
Zbog važnosti utjecaja na ishod plaćanja svakako je važno pojasniti i pojam zastare.
Trgovačko i građansko pravo definiraju zastaru kao protek vremena nakon kojeg dužnik ima
pravo uskratiti ispunjenje obveze. Zastara je gubitak vjerovnikova prava na naplatu zbog
njegova pasivnog držanja kroz zakonom određeno vrijeme. Zastarom prestaje pravo zahtjevati
ispunjenje obveze. (Potrošač, 2013.) Dužnik koji je platio dugovanje koje je već ušlo u
zastaru nema pravo potražiti povrat tih sredstava. Dakle loša informiranost dužnika o institutu
zastare svakako je problem čije posljedice snosi neinformirani dužnik.
Pozivanje na zastaru je izričito pravo dužnika u slučaju sudskog spora, sud se neće na zastaru
obazirati ako se dužnik na zastaru ne poziva. Dužnik u slučaju sudskog spora mora izričito
sastaviti prigovor zastare tražbine i to do zaključenja glavne rasprave, ako to ne učini i ne
pozove se na zastaru sud će donijet odluku kao da zastare i nema. Zastarijevanje počinje teći
prvog dana poslije dana kad je vjerovnik imao pravo zahtijevati ispunjenje obveze, a nastupa
kad istekne posljednji dan zakonom određenog vremena.
U slučaju da je nastupila zastara za neko dugovanje, vjerovnik može tužiti dužnika na
ispunjenje obveze, ali dužnik može staviti prigovor zastare čime vjerovnik ne može ostvariti
svoje pravo preko suda. Tad se utuživa obveza uz prigovor dužnika pretvara u neutuživu
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obvezu. Zastarijevanjem glavne tražbine zastarijevaju i sporedne kao što su kamate, ugovorne
kazne.
Proces zastare može biti i prekinut, ako vjerovnik u međuvremenu podnese tužbu prema
dužniku pred sudom ili drugim nadležnim tijelom, odnosno javnim bilježnikom, radi
utvrđivanja, osiguranja ili ostvarenja tražbine.
Kod potraživanja poreza svaka radnja poreznog tijela protiv dužnika prekida zastaru. Zastara
počinje teći iznova od dana kada je spor okončan ili završen na neki drugi način.
Razlozi koji utječu na zastoj zastare mogu biti subjektivne i objektivne prirode koju čine
stvarnu nemogućnost vjerovnika da ostvari svoje tražbine.
Uz vjerovnika i dužnik također može prekinuti zastaru i to na dva načina:
- izravno, izjavom o priznavanju duga
- neizravno, plaćanjem duga, kamata ili davanjem osiguranja.
Razni zakoni, za svoje područje definiraju rokove zastare, a najvažniji je Zakon o obveznim
odnosima koji određuju zastare vezane za građane.
Tražbine zastarijevaju za pet godina ako zakonom nije određen neki drugi rok zastare,
sukladno tome imamo nekoliko rokova zastare određenih zakonom:
- 1 godina: računi za isporučenu električnu i toplinsku energiju, plin, vodu, računi za
radiotelevizijsku pristojbu, tražbine pošte
- 3 godine: tražbine osiguratelja iz ugovora o osiguranju
- 10 godina: sve tražbine koje su utvrđene pravomoćnom sudskom odlukom ili
odlukom drugog nadležnog tijela javne vlasti ili nagodbom pred sudom ili drugim
nadležnim tijelom, odnosno javnobilježničkim aktom.
4. Analiza trenutnog stanja blokiranih računa građana

Kroz prethodna poglavlja definirali smo pojam ovrhe, razrađujući sam postupak provođenja
ovrhe, blokade odnosno deblokade računa, samog troška provedbe ovrhe, primanja izuzetih
od ovrhe do same zastare. U slijedećim tablicama dat ćemo na uvid u stvarno stanje
blokiranih računa građana, navodeći broj dana trajanja blokade i iznos prijavljenih
neizvršenih osnova za plaćanje.
Tablica 1 Pregled broja blokiranih fizičkih osoba i iznos prijavljenih neizvršenih osnova za plaćane na dan 31.
prosinca 2013.
Iznos prijavljenih
Broj blokiranih neizvršenih
Trajanje blokade Struktura u % Struktura u %
fizičkih osoba osnova za
plaćanje
do 30 dana 2.380 7,6 60.351 0,8
31 – 60 dana 1.837 5,8 56.606 0,7
61 – 180 dana 2.825 9,0 132.428 1,7
181 – 360 dana 2.781 8,9 281.494 3,6
više od 360 dana 21.548 68,7 7.241.226 93,2
UKUPNO 31.371 100,0 7.772.105 100,0
Zbog neizvršenih osnova za plaćanje na dan 31. prosinca 2013. godine u blokadi je bilo
313.710 građana sa ukupnim dugom iz osnova od 7,77 milijardi kuna.
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Broj zaprimljenih osnova za plaćanje od 1. siječnja 2011. do 31. prosinca 2013. godine je
3.579.980 osnova, od čega se na građane odnosi 2.228.538 osnova (62,17%), u tom istom
periodu ukupno je izvršeno 11 milijardi kuna po osnovama koje se odnose na građane.
Zanimljiv je podatak o broju blokiranih računa građana duže od 360 dana, to su osobe koje
nisu pronašle način kako podmiriti obveze koje imaju, podatak da su u blokadi duže od 360
dana nam daje povratnu informaciju da vjerojatno ni neće podmiriti svoja dugovanja.
Tablica 2 Broj insolventnih fizičkih osoba sa više od 360 dana i iznos prijavljenih dospjelih neizvršenih osnova
za plaćanje na dan 31. prosinca 2012. te 30. studenog i 31. prosinca 2013.
Iznos prijavljenih
Broj insolventnih neizvršenih
Stanje na dan Lančani indeks Lančani indeks
plaćanje
31.12.2012. 27.707 - 7.440.769 -
30.11.2013. 21.590 77,9 7.154.598 96,2
31.12.2013. 21.548 99,8 7.241.226 101,2
Na fizičke osobe u blokadi duže od jedne godine odnosi se 68,7 % od ukupnog broja
blokiranih fizičkih osoba. Najmanji je iznos prijavljenih dospjelih neizvršenih osnova za
plaćanje u trajanju od 31 do 60 dana, koji iznosi 56,6 milijuna kuna, a najveći iznos građana u
blokadi neprekidna trajanja više od 360 dana, iznosi 7,2 milijarde kuna.
Uspoređujući rezultate sa prethodnom godinom i prethodnim mjesecom vidljivo je da se broj
građana u blokadi dužoj od 360 dana lagano smanjuje, dok sam iznos prijavljenih neizvršenih
osnova u usporedbi sa prosincem 2012. godine dolazi do smanjenja od 3,85%, uspoređujući
mjesec studeni 2013. godine i mjesec prosinac 2013. godine vidljivo je opet povećanje
neizvršenih osnova za plaćanje u iznosu 86.628 milijuna kuna.
Nakon blokiranih računa duže od 360 dana, blokada računa do 60 dana nam se čini kao
povoljna situacija, ulazeći u problematiku i uspoređujući ih sa prethodnim mjesecom i
prethodnom godinom nailazimo na jako zabrinjavajuće podatke.
Tablica 3 Broj nelikvidnih fizičkih osoba do 60 dana i iznos prijavljenih osnova za plaćanje na dan 31. prosinca
2012. te 30. studenog i 31. prosinca 2013.
Iznos prijavljenih
Broj nelikvidnih neizvršenih
Stanje na dan Lančani indeks Lančani indeks
plaćanje
31.12.2012. 2.095 - 114.869 -
30.11.2013. 4.741 226,3 121.798 106,0
31.12.2013. 4.217 88,9 116.957 96,0
Broj blokiranih građana koji su blokirani do 60 dana pokazuje dosta drugačije trendove, u
istom promatranom razdoblju u periodu 31.prosinac 2012. godine do 31. prosinac 2013.
godine broj se i više nego udvostručio, ali je tu zanimljiv podatak da je broj neizvršenih
osnova za plaćanje samo neznatno povećan. Možda iz ovih podataka možemo zaključiti kako
je došlo do promjene u ponašanju potrošača.
5. Zaključak
Kroz dugi niz godina ustalio se trend ne plaćanja, čime se stvorila lančana reakcija dugovanja,
mnogi građani su zaboravili na svoje obveze, neki slučajno, neki namjerno, ali svi su ostali
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iznenađeni kada su shvatili da su blokirani radi dugovanja možda čak i od prije nekoliko
godina.
Zbog nemogućnosti plaćanja svoga duga preko 20.000 građana se nalazi u blokadi preko 360
dana, velika većina njih nema načina kako podmiriti svoje obveze, i tu trebaju reagirati
određene institucije sa detaljnim planovima, edukacijama, savjetovanjima, što za sada nije
slučaj. Oni i dalje ostaju sa svojim blokadama, sa svojim problemima, a većina tih
potraživanja nikada neće biti naplaćena, oni su samo dio statistike, samo kombinacija
određenih brojeva u danom trenutku.
Blokada računa građana može se promatrati kao korektivna mjera financijske nepismenosti
sektora građanstvo. Analizirajući dostupne podatke vidjeli smo da se broj blokada računa
građana znatno povećao. Blokade su se počele provoditi i za male iznose gdje su nerijetko
same naknade blokade veće od potraživanog iznosa. Iako kroz blokade, sa zakonske strane, su
zaštićeni i dužnici, blokiranjem računa dovode se situaciju gubitka financijske samostalnosti.
Po svom trajanju blokada računa može biti i relativno kratka, čak kraća od mjesec dana, dok
se jedna druga korektivna mjera koja se planira uvesti za prezadužene građane- osobni stečaj
potrošača, prema ročnosti može smatrati dugoročnom jer se provodi kroz nekoliko godina.
Blokada računa u tom smislu dovodi do kraćeg gubitka financijske slobode pojedinca i
ograničena je samo na njegova novčana sredstva dok se osobni stečaj proteže na gubitak
samostalnosti nad svom financijskom i nefinancijskom imovinom pojedinca.
Uz blokade treba razviti i druge instrumente koji bi djelovali preventivno, a ne korektivno.
Cilj treba biti omogućiti pojedincu stabilizaciju financijske situacije, pronaći način
edukacijom ili kontroliranjem kako ne biti dio statistike i nastaviti sa normalnim životom bez
dugova i blokiranih računa.
Reference
Blokirani portal, http://www.blokirani.org
Fina, http://www.fina.hr (pristupljeno u više navrata u periodu od 1.2.2014.-15.3.2014)
www.ijf.hr/uploaf/files/prezaduženost.pdf .
I. Ravlić, (2013): Novine u provođenju ovrhe na novčanim sredstvima, Računovodstvo i financije,
br.3.
Liderpress portal, http://www.liderpress.hr
Ministarstvo financija, http://www.mfin.hr
M. Vehovec (2012): Financijska i mirovinska pismenost: Međunarodna iskustva i prijedlozi za
Hrvatsku , Privredna kretanja i ekonomska politika, Vol.21, No.129.
Narodne novine, Ovršni zakon, (NN 112/12 i 25/13)
Narodne novine, Pravilnik o načinu i postupku provedbe ovrhe, (NN 6/13)
Narodne novine, Pravilnik o vrstama i visini naknada za obavljanje poslova propisanih Zakonom o
provedbi ovrhe na novčanim sredstvima, (NN 105/10, 124/11, 52/12, 6/13)
Narodne novine, Zakon o obveznim odnosima, (NN 35/05, 41/08 i 125/11)
Narodne novine, Zakon o provedbi ovrhe nad novčanim sredstvima, (NN 91/10 i 112/12)
Narodne novine, Zakon o zaštiti osobnih podataka, (NN 103/03, 118/06, 41/08, 130/11 i 106/12)
Poslovni portal, http://www.poslovni.hr
Potrošač (2013): Osnovni pojmovi i postupak po primitku Rješenja o ovrsi. Društvo za zaštitu
potrošača Hrvatske, Zagreb.
Pravni centar, http://www.pravnicentar.com
P. Bejaković(2010): Osobna prezaduženost. Institut za javne financije,
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Blocked Accounts of Citizens – Corrective Measure for Financial
Illiteracy

Marin Begić
tiamohr@yahoo.it
Abstract. Problem of over-indebtedness of the general public sector is increasing problem of the last
decade both in Croatia and in other European countries. Solving the problem of over-indebtedness
requires a complex and comprehensive approach that includes consideration of all the circumstances
that have motivated these negative trends, and the consequences thereof. The opening of markets,
development of new products and services created a gap between the knowledge and skills of citizens
and the availability of these incomprehensible products. Although the financial market has drastically
changed, and thus the volume and characteristics of financial products in offer, the financial literacy of
citizens has been neglected. This development has led to very high rates of indebtedness which
eventually resulted in blocked accounts of citizens. Stepping in detail the issue of blocked accounts
will reflect the amendments to the legislative framework as the legal framework is an important
stronghold for attempt to find ways of collection in these circumstances. But it doesn’t stop on the
protection of the rights of creditors because, also a great attention is paid to the debtors and a way to
ensure a normal life, limiting shape and size of funds that can be taken with a blocked account. FINA
as a financial agency in a role of mediator conducting blockade has a key role in the implementation of
legislative provisions governing this area. In this paper we aim to show how the blockage of accounts
is carried out, the communication flow of the entities involved and the order of implementation of all
processes that can occur. Analysing the present adverse trends of increased number of blocked
accounts in the Republic of Croatia we will look to find other corrective and preventive measures that
can contribute to improving of the current situation.
Keywords: financial literacy, insolvency, frozen accounts
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Procjena poslovne izvrsnosti kompanija u prehrambenoj
industriji
Dijana Perkušić
Tina Pupačić
tina.pupacic@gmail.com
Sažetak. U ovom radu izvršena je procjena poslovne izvrsnosti kompanija iz prehrambene industrije
koje kotiraju na Zagrebačkoj burzi primjenom Business Excellence indeksa – BEX indeks. S obzirom
da su financijski izvještaji kotirajućih kompanija jedini izvor informacija za zainteresirane korisnike
računovodstvenih informacija koji se mogu pojaviti u ulozi dioničara, kupaca, vjerovnika i kreditora
procjena poslovne izvrsnosti može im uvelike pomoći u ocjeni da li zadržati, prodati ili kupiti dionice
neke kompanije, da li će naplatiti svoja potraživanja ili pak ostvariti povrat posuđenog novca. U
današnje vrijeme sve je veći broj kompanija koje imaju financijske poteškoće, a neke od njih
bankrotiraju i potpuno propadaju, stoga je veliki interes kod poslovnih subjekata i za ocjenom
likvidnosti i solventnosti poslovnih partnera. S ciljem dobivanja detaljnog uvida u poslovanje
kompanija, izvršit će se i usporedba BEX indeksa s Altmanovim Z-score modelom, te će se provesti
analiza financijskih izvještaja kompanija iz uzorka putem odabranih pokazatelja likvidnosti i
solventnosti.
Ključne riječi: poslovna izvrsnost, bankrot, BEX indeks, likvidnost, solventnost
1. Uvod
Financijsko izvještavanje u modernoj tržišnoj ekonomiji baziranoj na tržištima kapitala ima
vrlo važnu informacijsku ulogu. Financijski izvještaji bi trebali prikazivati informacije koje su
korisne u poslovnom odlučivanju potencijalnim i sadašnjim ulagačima, kreditorima te
ostalim, kako internim tako i eksternim korisnicima tih informacija. Na temelju podataka iz
financijskih izvještaja ulagači dolaze do korisnih informacija koje mogu poboljšati njihove
ulagačke odluke i maksimalizirati povrat ulaganja u vrijednosne papire. Osim ulagača, ostali
poslovni partneri također su zainteresirani za naplatu svojih potraživanja ili povrat posuđenog
novca. U uvjetima globalne gospodarske krize raste potražnja za informacijama o poslovanju
poslovnih partnera. Naime, taj interes općenito raste u razdobljima krize i insolventnosti jer su
kompanije svjesne da financijski problemi njihovih poslovnih partnera ili u konačnici njihov
financijski slom itekako mogu utjecati na poslovanje kompanije, naročito ako se radi o
poslovnom partneru koji je od izuzetne važnosti za kompaniju. Znanstvenici i praktičari iz
područja ekonomije već su više od 40 godina zaokupljeni istraživanjima modela koji bi
prognozirali uspješnost kompanije, odnosno ukazivali na pojavu financijskih poteškoća u
kompaniji (Belak & Aljinović Barać, Business excellence (BEX) indeks - za procjenu
poslovne izvrsnosti tvrtki na tržištu kapitala u Republici Hrvatskoj, 2007, str. 16). Sve
razvijene modele karakterizira usmjerenost na procjenu budućnosti poslovanja određenog
poslovnog subjekta. U ovom radu koristio se najpoznatiji prognostički model u svijetu
Altmanov Z-score model koji se koristi za procjenu opasnosti od bankrota kompanije. Osim
Altmanovog Z-score modela za procjenu poslovne izvrsnosti kompanija na tržištu kapitala u
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Republici Hrvatskoj koristio se i BEX indeks poslovne izvrsnosti. U današnje vrijeme sve je
veći broj kompanija koje imaju financijske probleme, a neke od njih bankrotiraju i potpuno
propadaju, stoga je veliki interes kod poslovnih subjekata i za ocjenom likvidnosti i
solventnosti poslovnih partnera. S ciljem dobivanja detaljnog uvida u poslovanje kompanija,
izvršena je i usporedba BEX indeksa s Altmanovim Z-score modelom, te je obavljena analiza
financijskih izvještaja kompanija iz uzorka putem odabranih pokazatelja likvidnosti i
solventnosti. Analiza financijskih izvještaja za potrebe ovog rada provedena je na temelju
informacija iz Izvještaja o financijskom položaju na kraju razdoblja (Bilanca) i Izvještaja o
sveobuhvatnoj dobiti razdoblja (Račun dobiti i gubitka) kompanija iz prehrambene industrije
koje kotiraju na Zagrebačkoj burzi. Godišnji financijski izvještaji na temelju kojih se provela
analiza preuzeti su sa web stranica Zagrebačke burze i odnose se na vremensko razdoblje od
dvije godine, odnosno od 2011. do 2012. godine. Unutar prehrambene industrije u uzorak je
odabrano 16 kompanija koji su proizvođači prehrambenih proizvoda i pića i čiji su financijski
izvještaji bili dostupni u vrijeme pisanja ovog rada.
2. Analiza likvidnosti i solventnosti

Likvidnost i solventnost govore o tome da li neki poslovni subjekt može podmiriti svoje
dospjele obveze. Obveze mogu biti kratkoročne čiji je rok dospijeća do godine dana i
dugoročne s rokom dospijeća dužim od godine dana. Likvidnost se može definirati kao
sposobnost pokrića kratkoročnih obveza, a solventnost kao sposobnost pokrića obveza na
dugi rok. Insolventnost ili nesolventnost kao platežna nesposobnost prijeteća je opasnost
opstanka poduzeća jer je jedan od osnovnih uzroka njegova propadanja. Poduzeće je
insolventno kada raspoloživim novcem ne može podmiriti dospjele obveze plaćanja u
rokovima njihova dospijeća (Orsag, 2011, str. 118).
2.1 Pokazatelji likvidnosti
Pokazatelji likvidnosti mjere sposobnost poduzeća u kontekstu sposobnosti podmirenja
dospjelih kratkoročnih obveza (Žager, Mamić Sačer, Sever, & Žager, 2008, str. 248). Najčešći
pokazatelji likvidnosti su koeficijent tekuće likvidnosti, koeficijent ubrzane likvidnosti,
koeficijent trenutne likvidnosti i koeficijent financijske stabilnosti. Svi navedeni pokazatelji
računaju se na temelju podataka iz bilance. Način njihova izračuna prikazan je u Tablici 1.
Tablica 1 Pokazatelji likvidnosti
Naziv pokazatelja Brojnik Nazivnik
Koeficijent tekuće likvidnosti Kratkotrajna imovina Kratkoročne obveze
Koeficijent trenutne likvidnosti Novac Kratkoročne obveze
Koeficijent ubrzane likvidnosti Kratkotrajna imovina - Zalihe Kratkoročne obveze
Kapital i rezerve +
Koeficijent financijske stabilnosti Dugotrajna imovina
Dugoročne obveze
Koeficijent tekuće likvidnosti prikazuje sposobnost podmirenja kratkoročnih obveza iz
kratkotrajne imovine. Ako poduzeće želi održavati tekuću likvidnost na normalnoj razini i
izbjeći situaciju nepravodobnog plaćanja obveza, tada na raspolaganju mora imati, u pravilu,
minimalno dvostruko više kratkotrajne imovine nego što ima kratkoročnih obveza (Žager,
Mamić Sačer, Sever, & Žager, 2008, str. 249). Iz toga proizlazi da koeficijent tekuće
likvidnosti ne bi trebao biti manji od 2. Ako je veći od 1, može se očekivati podmirenje
obveza na vrijeme, no sigurnost podmirenja kratkoročnih obveza je veća što je veća vrijednost
ovog pokazatelja. Kod mjerenja likvidnosti poduzeća vrlo je bitan podatak da li poduzeće ima
na raspolaganju radni kapital i koliko on iznosi. Radni kapital utvrđuje se kao razlika
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kratkotrajne imovine i kratkoročnih obveza. S ciljem održavanja normalne likvidnosti
značajno je da se dio kratkotrajne imovine poduzeća financira iz dugoročnih izvora, a na to
upravo ukazuje radni kapital poduzeća. Ako poduzeće ima više radnog kapitala, tada je
njegova likvidnost i financijska stabilnost veća, zbog toga se radni kapital često naziva
rezervom likvidnosti, rezervom financijske stabilnosti ili rezervom sigurnosti poslovanja. Ako
je koeficijent tekuće likvidnosti manji od 1, radni kapital je negativan što znači da poduzeće
ima problema u plaćanju obveza. Negativni radni kapital ukazuje na nelikvidnost i narušenu
financijsku stabilnost poduzeća budući da poduzeće financira dugotrajnu imovinu iz
kratkoročnih izvora.
Tablica 2 Rangiranje kompanija iz prehrambene industrije prema koeficijentu tekuće likvidnosti za razdoblje od
2011. do 2012. godine (rang po koeficijentu za 2012.)
Koeficijent tekuće likvidnosti
Rang Kompanija
2012. 2011.
Prosjek industrije 1,48 1,59
1 Jamnica d.d. 2,38 1,90
2 Čakovečki mlinovi d.d. 2,24 2,21
3 Zvijezda d.d. 2,02 1,93
4 Dukat d.d. 1,99 1,87
5 Koestlin d.d. 1,71 2,12
6 Podravka d.d. 1,70 1,70
7 Ledo d.d. 1,57 3,53
8 PIK Rijeka d.d. 1,50 1,75
9 Kraš d.d. 1,40 1,37
10 Franck d.d. 1,25 1,17
11 Viro tvornica šećera d.d. 1,17 1,37
12 Badel 1862 d.d. 1,03 0,73
13 Maraska d.d. 0,96 0,85
13 Zvečevo d.d. 0,96 1,09
13 Brionka d.d. 0,96 0,93
16 Zagrebačke pekarne Klara d.d. 0,84 0,98
Koeficijent trenutne likvidnosti pokazuje kolika je trenutačna pokrivenost kratkoročnih

obveza novcem. Referentna vrijednost ovog pokazatelja trebala bi biti između 10 i 30%, a u
praksi vrijednost ovog pokazatelja se najčešće kreće oko 10%. Koeficijent ubrzane likvidnosti
ukazuje na sposobnost poduzeća da u vrlo kratkom roku generira dovoljnu količinu gotovine
potrebnu za pokriće tekućih obveza, ali bez prodaje zaliha. Idealna vrijednost ovog
pokazatelja iznosi 1, što znači da će poduzeće biti u mogućnosti udovoljiti na vrijeme svojim
kratkoročnim obvezama. Visoka vrijednost znači da je potrebno unaprijediti upravljanje
gotovinom radi smanjenja suviška gotovine, pooštriti kreditnu politiku ili smanjiti
kratkotrajnu u korist dugotrajne imovine.
Budući da poduzeće jedan dio svoje kratkotrajne imovine mora financirati iz dugoročnih
izvora, koeficijent financijske stabilnosti kao odnos dugotrajne imovine i kapitala uvećanog
za dugoročne obveze, mora biti manji od 1 da bi financijska stabilnost i likvidnost poduzeća
bile veće. Stupanj pokrića imovine vlastitim i tuđim dugoročnim izvorima se u praksi naziva
zlatno pravilo financiranja.
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Tablica 3 Rangiranje kompanija iz prehrambene industrije prema koeficijentu ubrzane likvidnosti za razdoblje
od 2011. do 2012. godine (rang po koeficijentu za 2012.)
Koeficijent ubrzane likvidnosti
Rang Kompanija
2012. 2011.
1 Jamnica d.d. 2,02 1,55
2 Dukat d.d. 1,54 1,45
5 Ledo d.d. 1,34 2,69
9 Franck d.d. 0,99 0,96
10 Kraš d.d. 0,87 0,97
11 Zvečevo d.d. 0,83 0,87
12 Brionka d.d. 0,58 0,68
15 Maraska d.d. 0,41 0,39
16 Badel 1862 d.d. 0,31 0,25
Tablica 4 Rangiranje kompanija iz prehrambene industrije prema koeficijentu financijske stabilnosti za
razdoblje od 2011. do 2012. godine (rang po koeficijentu za 2012.)
Koeficijent financijske stabilnosti
Rang Kompanija
2012. 2011.
1 Jamnica d.d. 0,58 0,68
4 Dukat d.d. 0,70 0,73
5 Ledo d.d. 0,71 0,45
9 Franck d.d. 0,83 0,85
10 Kraš d.d. 0,85 0,84
11 PIK Rijeka d.d. 0,88 0,80
12 Maraska d.d. 0,96 1,26
13 Badel 1862 d.d. 0,99 1,44
14 Brionka d.d. 1,02 1,06
15 Zvečevo d.d. 1,06 0,91
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2.2 Pokazatelji solventnosti
Početno ispitivanje solventnosti izvodi se pomoću strukturnih pokazatelja. Oni pokazuju
odnose između ključnih pozicija bilance. Strukturni pokazatelji solventnosti su: stupanj
zaduženosti, koeficijent financijske stabilnosti Ι, koeficijent financijske stabilnosti ΙΙ, odnos
ukupnih obveza i glavnice te odnos dugoročnih obveza i glavnice (Belak, Ispitivanje
solventnosti poslovnog partnera, 2009, str.86). Način njihova izračuna prikazan je u Tablici 5.
Tablica 5 Strukturni pokazatelji solventnosti

Stupanj zaduženosti Ukupne obveze Ukupna imovina
Kapital i rezerve +
Koeficijent financijske stabilnosti (Ι) Dugotrajna imovina
Dugoročne obveze
Kapital i rezerve +
Koeficijent financijske stabilnosti (ΙΙ) Dugotrajna imovina + Zalihe
Dugoročne obveze
Odnos ukupnih obveza i glavnice Ukupne obveze Kapital i rezerve
Odnos dugoročnih obveza i glavnice Dugoročne obveze Ukupni dugoročni kapital
Stupanj zaduženosti pokazuje koliki je postotak ukupne imovine financiran iz tuđih izvora.
Stupanj zaduženosti ne bi trebao biti veći od 50%. Što je stupanj zaduženosti veći, to je veći
rizik ulaganja u poduzeće. Krajnja granica tolerancije prema iskustvenim pokazateljima je
maksimalno 70%. Nakon te granice smatra se da je poduzeće prekomjerno zaduženo.
Tablica 6 Rangiranje kompanija iz prehrambene industrije prema stupnju zaduženosti za razdoblje od 2011. do
2012. godine (rang po koeficijentu za 2012.)
Stupanj zaduženosti
Rang Kompanija
2012. 2011.
2 Jamnica d.d. 0,27 0,31
3 Dukat d.d. 0,29 0,34
5 Ledo d.d. 0,38 0,27
7 Franck d.d. 0,42 0,48
8 Brionka d.d. 0,43 0,52
9 Kraš d.d. 0,47 0,50
11 Koestlin d.d. 0,52 0,51
12 Podravka d.d. 0,55 0,57
14 Maraska d.d. 0,71 0,86
15 Zvečevo d.d. 0,82 0,69
16 Badel 1862 d.d. 0,86 0,81
Koeficijent financijske stabilnosti prvog stupnja pokazuje stupanj pokrivenosti dugotrajne

imovine glavnicom i dugoročnim obvezama. Vrijednost ovog koeficijenta mora biti veća od
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1. Ova tvrdnja proizlazi iz činjenice da dio dugoročnih izvora, zbog održavanja likvidnosti, mora
biti iskorišten za financiranje kratkotrajne imovine. Koeficijent financijske stabilnosti II
predstavlja rigorozniju mjeru financijske stabilnosti. Ovaj koeficijent zahtijeva da i zalihe budu
pokrivene dugoročnim izvorima kao osiguranje ako iz bilo kojeg razloga dođe do zastoja u prodaji
zaliha. Vrijednost ovog koeficijenta mora biti veća od 1. Odnos ukupnih obveza i glavnice
pokazuje odnos financiranja iz tuđih izvora i iz vlastitih izvora. Poželjno je da vrijednost ovog
pokazatelja ne prelazi 1, odnosno da se poduzeće ne zadužuje iznad vrijednosti vlasničke
glavnice. Visoka vrijednost ovog pokazatelja ukazuje na moguće poteškoće pri vraćanju
posuđenih sredstava i plaćanju kamata. Odnos dugoročnih obveza i glavnice predstavlja novu
informaciju o solventnosti. Kontrolna mjera ovog pokazatelja iznosi 50%, a gornja granica
tolerancije je 1.
Tablica 7 Rangiranje kompanija iz prehrambene industrije prema koeficijentu financijske stabilnosti (I) od 2011.
do 2012. godine (rang po koeficijentu za 2012.)
Koeficijent financijske stabilnosti (I)
Rang Kompanija
2012. 2011.
1 Jamnica d.d. 1,72 1,46
4 Dukat d.d. 1,44 1,38
5 Ledo d.d. 1,41 2,24
9 Franck d.d. 1,20 1,17
10 Kraš d.d. 1,18 1,19
11 PIK Rijeka d.d. 1,14 1,25
12 Maraska d.d. 1,04 0,79
13 Badel 1862 d.d. 1,01 0,69
14 Brionka d.d. 0,98 0,95
15 Zvečevo d.d. 0,94 1,09
Dinamički pokazatelji solventnosti povezuju rezultate poslovanja i strukturu bilance. To su složeniji
pokazatelji od strukturnih pokazatelja i za sada ih nema mnogo. Jednostavniji dinamički pokazatelji
solventnosti su: financijska snaga, odnos pokrića kamata i indeks financijske poluge (Belak,
Ispitivanje solventnosti poslovnog partnera, 2009, str. 87). Način njihova izračuna prikazan je u
Tablici 8.
Tablica 8 Dinamički pokazatelji solventnosti
Financijska snaga (ex4 ) 5(Dobitak + Amortizacija + Deprecijacija) Ukupne obveze
Odnos pokrića kamata Dobit prije poreza i kamata (EBIT) Troškovi kamata
Indeks financijske poluge Povrat na vlasnički kapital (ROE) * Povrat na aktivu (ROA)**
* ROE Neto dobitak – Povlaštene dividende Prosječni vlasnički kapital
Neto dobitak - [Troškovi kamata (1 – Prosječna aktiva
** ROA
stopa poreza)]
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Pokazatelj financijske snage (ex4) konstruiran je pri izradi BEX indeksa. Autori tog indeksa
su Vinko Belak i Željana Aljinović Barać. To je pokazatelj koji je znanstveno potvrđen
empirijskom analizom na podacima financijskih izvještaja kompanija na hrvatskom tržištu
kapitala. Pokazatelj financijske snage (ex4) temelji se na odnosu teorijski slobodnog novca iz
svih aktivnosti, što je dobitak uvećan za amortizaciju i deprecijaciju i pokrića svih obveza tim
novcem (Belak & Aljinović Barać, Business excellence (BEX) indeks - za procjenu poslovne
izvrsnosti tvrtki na tržištu kapitala u Republici Hrvatskoj, 2007, str. 18). Kontrolna mjera
ovog pokazatelja je 1. Poželjno je da bude veći od 1. Negativan pokazatelj upućuje na
ugroženu egzistenciju poduzeća.
Tablica 9 Rangiranje kompanija iz prehrambene industrije prema pokazatelju financijske snage – ex4 za
Pokazatelj financijske snage ex4
Rang Kompanija
2012. 2011.
1 Jamnica d.d. 2,61 2,06
2 Dukat d.d. 1,91 1,70
5 Ledo d.d. 0,78 2,48
7 Franck d.d. 0,74 0,67
9 Kraš d.d. 0,48 0,58
10 Brionka d.d. 0,42 0,11
11 Koestlin d.d. 0,36 0,37
12 Podravka d.d. 0,35 0,40
13 Maraska d.d. 0,21 -0,08
14 Zagrebačke pekarne Klara d.d. 0,18 -0,07
15 Badel 1862 d.d. -0,19 -0,34
16 Zvečevo d.d. -0,22 0,11
Odnos pokrića kamata pokazuje odnos između dobiti prije oporezivanja uvećane za trošak
kamata (EBIT - engl. Earnings before interest and taxes) i kamata. Pokazatelj pokrića kamata
pokazuje je li operativni dobitak dostatan za pokriće troškova kamata. To je pokazatelj koji
ima iznimnu važnost za kreditore. Odnos pokrića kamata nema opću kontrolnu mjeru. Smatra
se da veći odnos znači veće mogućnosti zaduživanja jer veći pokazatelj ukazuje kreditorima
na sigurniju naplatu kamata.
Tablica 10 Rangiranje kompanija iz prehrambene industrije prema pokazatelju odnosa pokrića kamata za
Pokazatelj odnosa pokrića kamata
Rang Kompanija
2012. 2011.
1 Dukat d.d. 28,00 12,95
2 Ledo d.d. 14,97 7,86
3 Jamnica d.d. 12,76 7,49
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7 Franck d.d. 2,98 1,90
10 Koestlin d.d. 1,41 1,20
11 Kraš d.d. 1,34 1,91
12 Brionka d.d. 1,17 0,15
13 Maraska d.d. 1,10 0,09
14 Badel 1862 d.d. -0,05 0,24
15 Zvečevo d.d. -0,53 1,17
16 Zagrebačke pekarne Klara d.d. -1,65 -4,17
2.3 Ocjena likvidnosti i solventnosti

Pri ocjeni likvidnosti analizirani su koeficijenti tekuće likvidnosti, ubrzane likvidnosti i
financijske stabilnosti. Prosjek industrije za sva tri koeficijenta u obje promatrane godine je
zadovoljavajući, te bilježi blagi pad u 2012. godini. U obje analizirane godine Maraska,
Brionka i Zagrebačke pekarne Klara bilježe vrijednosti koeficijenta tekuće likvidnosti niže od
1, što upućuje na postojanje negativnog radnog kapitala koji ukazuje na nelikvidnost i
narušenu financijsku stabilnost kompanije budući da kompanija financira jedan dio dugotrajne
imovine iz kratkoročnih izvora. Potrebno je utvrditi uzrok manjka radnog kapitala te pronaći
aktivnosti koje će otkloniti uzroke i dovesti kompaniju u stanje likvidnosti. Promatrajući
vrijednosti koeficijenta ubrzane likvidnosti vidljivo je da u obje analizirane godine osam
kompanija iz uzorka nema brzo unovčivu imovinu minimalno toliko koliko ima kratkoročnih
obveza. Pri ocjeni solventnosti analizirani su koeficijenti zaduženosti, financijske stabilnosti
prvog stupnja, pokazatelj financijske snage i odnosa pokrića kamata. Prosjek industrije za
koeficijent zaduženosti, financijske stabilnosti prvog stupnja i odnosa pokrića kamata u obje
promatrane godine je zadovoljavajući, dok je prosjek za pokazatelj financijske snage niži od
1, a snaga financiranje je bolja što je ovaj pokazatelj veći od 1. Kod kompanija Badel 1862 i
Zvečevo udio tuđih izvora financiranja dominira u strukturi izvora financiranja, nadalje
operativna dobit kod promatranih kompanija nije dostatna za pokriće troškova kamata, što
ukazuje na nesigurnu naplatu kamata kreditorima. Pokazatelj financijske snage je negativan
što upućuje na ugroženu egzistenciju tih kompanija. Kompanije poput Jamnice, Čakovečki
mlinovi, Zvijezda, Dukat, Ledo, Koestlin i Podravka nemaju problema sa podmirivanjem
tekućih obveza kao i obveza na duži rok. Navedene kompanije su likvidne i solventne te
ulijevaju povjerenje kreditorima i svim ostalim poslovnim partnerima koji su zainteresirani za
poslovanje navedenih kompanija.
3. Altmanov Z-score model

Profesor Edward I. Altman oblikovao je 1968. godine prvi multivarijantni model za
predviđanje financijskih poteškoća na uzorku 33 zdrava poduzeća i 33 poduzeća koja su
bankrotirala. Z- score je sintetički pokazatelj koji predviđa stečaj poduzeća u roku od jedne ili
dvije godine. U početnom modelu Altman je napravio i nekoliko pogrešaka koje su kasnije
ispravljene. Ispravljeni Z- score model izgleda ovako:
Z-score = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 + 1.0 X5 (1)
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Tablica 11 Altmanov Z-score model
Pokazatelj Brojnik Nazivnik
X1 Radni kapital Ukupna imovina
X2 Zadržana dobit Ukupna imovina
X3 Dobit prije kamata i poreza (EBIT) Ukupna imovina
X4 Tržišna vrijednost glavnice Ukupne obveze
X5 Prihodi od prodaje Ukupna imovina
Prognoze na temelju rezultata Z-score modela definirane su na sljedeći način:

 Z-score veći od 2,67: Poduzeće posluje vrlo dobro i ima blistavu budućnost najmanje
u kratkoročnom i srednjoročnom razdoblju.
 Z-score između 1,81 i 2,67: Potrebno je pojačano raditi na poboljšanju poslovne
izvrsnosti, poduzeće treba hitno preispitati svoje poslovanje.
 Z-score manji od 1,81: Moguća pojava ozbiljnih problema i propasti, poduzeće
posluje slabo.
Gore prikazani Z- score model je primjenjiv isključivo za proizvodne poslovne subjekte čije
dionice kotiraju na tržištu kapitala što predstavlja njegov osnovni nedostatak. Kako bi uklonio
prethodno navedene nedostatke Altman je izradio Z´- score model primjenjiv za poduzeća
koja ne kotiraju na tržištu kapitala i Z″ - score model za neproizvodna poduzeća.
Tablica 12 Rangiranje kompanija iz prehrambene industrije prema Altman Z-score modelu za razdoblje od
2011. do 2012. godine (rang po pokazatelju za 2012.)
Altmanov Z-score model
Rang Kompanija
2012. 2011.
1 Dukat d.d. 4,0530 4,5085
2 Jamnica d.d. 3,7319 3,4008
4 Zvijezda d.d. 2,3113 2,1137
5 Ledo d.d. 2,1393 4,7410
7 Franck d.d. 1,7541 1,7352
8 Podravka d.d. 1,6863 1,6335
9 Kraš d.d. 1,6242 1,7105
10 PIK Rijeka d.d. 1,4307 1,4160
12 Koestlin d.d. 1,3649 1,3750
13 Brionka d.d. 0,9544 0,7036
14 Maraska d.d. 0,7539 0,2266
15 Zvečevo d.d. 0,4630 0,9734
16 Badel 1862 d.d. 0,0245 -0,0693
Z-score je prognostički model čiji je prvenstveni cilj predviđanje vjerojatnosti financijskih

poteškoća i bankrota poslovnih subjekata. Prema Z-score modelu u 2012. godini samo tri
kompanije iz uzorka posluju jako dobro i imaju blistavu budućnost najmanje u kratkoročnom
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i srednjoročnom razdoblju, u ″sivoj zoni″ se nalaze tri kompanije koje trebaju hitno preispitati
svoje poslovanje, a kod ostalih deset kompanija moguća je pojava ozbiljnih problema i
propasti. Ovdje je potrebno naglasiti da je Z- score model ″uvozni″ model koji je konstruiran
u drukčijim uvjetima pa je prisutna stalna dvojba jesu li rezultati dobiveni pomoću
Altmanovog Z-score modela relevantni za procjenu opasnosti od bankrota u Republici
Hrvatskoj. Stoga će se u nastavku rezultati dobiveni Z- score modelom usporediti s
rezultatima BEX indeksa poslovne izvrsnosti koji je konstruiran u skladu s uvjetima
poslovanja u hrvatskom gospodarstvu.
4. Business Excellence indeks (BEX indeks)

BEX indeks formirali su Vinko Belak i Željana Aljinović Barać 2007. godine na temelju
provedene diskriminacijske analize s ciljem procjene poslovne izvrsnosti kompanija na tržištu
kapitala u Hrvatskoj. Ovaj indeks se univerzalno može primijeniti i na ostala poduzeća čije
dionice ne kotiraju na tržištu kapitala jer ni jedan pokazatelj ne ovisi o tržišnoj kapitalizaciji.
BEX indeks sintetički i analitički oslikava sadašnju, a djelomično i buduću poslovnu izvrsnost
svakog poduzeća ili pojedine djelatnosti. Posebna prednost BEX indeksa je činjenica da je
konstruiran u skladu s uvjetima u hrvatskom gospodarstvu. BEX model sadržava jedan
potpuno novi pokazatelj financijske snage poduzeća koji do sada nije korišten u svijetu (Belak
& Aljinović Barać, Business excellence (BEX) indeks - za procjenu poslovne izvrsnosti tvrtki
na tržištu kapitala u Republici Hrvatskoj, 2007, str. 18). BEX model se sastoji od četiri
pokazatelja s određenim ponderima utjecaja, što tvori slijedeći izraz:
BEX = 0,388ex1 + 0,579ex2 + 0,153 ex3 + 0,316 ex4 (2)
Tablica 13 BEX indeks poslovne izvrsnosti

Pokazatelj Brojnik Nazivnik
ex1 – Profitabilnost Dobit prije kamata i poreza (EBIT) Ukupna imovina
ex2 - Stvaranje vrijednosti Neto poslovna dobit Vlastiti kapital * cijena kapitala
ex3 – Likvidnost Radni kapital Ukupna imovina
5* (Dobit + Deprecijacija +
ex4 – Financijska snaga Ukupne obveze
Amortizacija)
Ukupna poslovna izvrsnost procjenjuje se pomoću BEX indeksa na sljedeći način:

 BEX indeks veći od 1 – dobre tvrtke,
 BEX indeks između 0 i 1 – potrebna su unaprjeđenja,
 BEX indeks manji od 0 (negativan) – ugrožena egzistencija.
Ovakva klasifikacija na dobre i loše tvrtke na osnovi BEX indeksa statistički je potvrđena
empirijskim testiranjem povijesnih podataka (Belak & Aljinović Barać, Business excellence
(BEX) indeks - za procjenu poslovne izvrsnosti tvrtki na tržištu kapitala u Republici
Hrvatskoj, 2007, str. 19).
Prosječan BEX indeks u obje promatrane godine nalazi se između 0 i 1, međutim vidljivo je
da kompanije Badel 1862, Zvečevo i Zagrebačke pekarne Klara u 2012. godini bilježe
negativne vrijednosti BEX indeksa, što narušava prosjek industrije koji bi bio veći od 1 da se
te kompanije izostave iz istraživanja. Slična situacija je i u 2011. godini, gdje četiri kompanije
bilježe negativne vrijednosti BEX indeksa. Ovdje se može izdvojiti Maraska koja je s
negativnog BEX indeksa u 2011. godini, zauzela 10 mjesto u 2012. godini s vrijednosti BEX
indeksa koja pripada graničnom području između dobrog i lošeg, odnosno kompanija mora
nastaviti s ozbiljnim unaprjeđenjima.
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Tablica 14 Rangiranje kompanija iz prehrambene industrije prema BEX indeksu za razdoblje od 2011. do 2012.
godine (rang po indeksu za 2012.)
BEX indeks
Rang Kompanija
2012. 2011.
2 Jamnica d.d. 2,7783 2,3014
3 Dukat d.d. 1,9331 2,0332
5 Ledo d.d. 1,4019 3,0288
6 Franck d.d. 1,1265 1,3431
7 Zvijezda d.d. 0,7629 0,9428
8 PIK Rijeka d.d. 0,3746 0,5015
9 Koestlin d.d. 0,3560 0,3162
10 Maraska d.d. 0,2300 -4,2504
11 Kraš d.d. 0,2203 0,7707
12 Brionka d.d. 0,2058 -0,4877
13 Podravka d.d. 0,0159 0,5336
14 Zagrebačke pekarne Klara d.d. -0,8964 -1,6974
15 Zvečevo d.d. -3,8784 0,1158
16 Badel 1862 d.d. -6,1412 -6,4745
U 2012. godini šest kompanija ima BEX indeks veći od 1 što znači da kompanije posluju
dobro. Viro tvornica šećera i Jamnica ostvarile su vrijednosti BEX indeksa između 2,01 i 4,00
što prema detaljnijem rangiranju poslovne izvrsnosti ukazuje na to da navedene kompanije
posluju vrlo dobro što se može očekivati i u sljedeće dvije godine ako menadžment nastavi s
unaprjeđenjima. Dukat, Čakovečki mlinovi, Ledo i Franck ostvarile su vrijednosti BEX
indeksa između 1,01 i 2,00 što prema detaljnijem rangiranju poslovne izvrsnosti ukazuje na to
da navedene kompanije posluju dobro, ali se poboljšanje može očekivati samo ako se pristupi
unaprjeđenjima. Sedam kompanija se nalazi u graničnom području između dobrog i lošeg,
odnosno njihova poslovna izvrsnost je pozitivna, ali nije zadovoljavajuća. S obzirom na
izračunate vrijednosti BEX indeksa za 2012. i 2011. godinu može se primijetiti na nijedna
kompanija iz uzorka ne pripada svjetskoj klasi, odnosno nijedna kompanije ne bilježi
vrijednost BEX indeksa veći od 6,01. Uspoređujući vrijednosti Altmanovog Z-score modela i
BEX indeksa za 2012. godinu vjerodostojniju situaciju u prehrambenoj industriji prikazuju
vrijednosti BEX indeksa, naime za određeni broj kompanija kojima prema vrijednosti Z-
score prijeti vrlo vjerojatna mogućnost bankrota u narednim godinama, realnije ih je smjestiti
u grupu kompanija čija je poslovna izvrsnost pozitivna, ali nije zadovoljavajuće stoga moraju
pristupiti ozbiljnim unaprjeđenjima. Za kompanije Badel 1862, Zvečevo i Zagrebačke
pekarne Klara može se izvući jednak zaključak gledajući vrijednost Z- score modela i BEX
indeksa i to da je tim kompanijama ugrožena egzistencija te da postoji opasnost od bankrota
ako se žurno ne pristupi restrukturiranju i unaprjeđenjima.
5. Zaključak
S ciljem procjene poslovne izvrsnosti kompanija iz prehrambene industrije koje kotiraju na
Zagrebačkoj burzi izračunate su vrijednosti BEX indeksa poslovne izvrsnosti i Altmanovog
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Z- score modela za predviđanje vjerojatnosti bankrota za vremensko razdoblje koje obuhvaća
dvije godine i to 2011. i 2012. godinu. Jedan od važnih pokazatelja uspješnosti poslovanja
svakako je i solventnost, jer nastupom stanja insolventnosti dolazi do realne opasnosti za
nemogućnost podmirenja obveza prema dobavljačima, vjerovnicima, dioničarima,
zaposlenicima, državi i drugim subjektima. Pri ispitivanju solventnosti uputno je ispitati i
likvidnost kako bi se dobila potpunija slika o sposobnosti plaćanja svih obveza od strane
analiziranog poslovnog subjekta. Na temelju informacija iz Bilance i Računa dobiti i gubitka
provedena je analiza likvidnosti i solventnosti na temelju koje se može zaključiti,
promatrajući prosjek industrije za izračunate pokazatelje, da su kompanije iz prehrambene
industrije sposobne podmiriti tekuće obveze i obveze na duži rok. Prosječan BEX indeks u
obje promatrane godine nalazi se između 0 i 1, te se može zaključiti da u prehrambenoj
industriji dominiraju kompanije koje imaju pozitivnu poslovnu izvrsnost, ali se poboljšanje
može očekivati samo ako se pristupi ili nastavi s unaprjeđenjima. Uspoređujući vrijednosti
BEX indeksa za kompanije kojima prijeti bankrot s obzirom na izračunate vrijednosti
Altmanovog Z- score modela može se zaključiti, s obzirom na uvjete poslovanja u hrvatskom
gospodarstvu, da te kompanije moraju pristupiti ozbiljnim unaprjeđenjima inače će se loše
poslovanje nastaviti pa će doći do realne opasnosti od bankrota.
Reference
K. Žager, I. Mamić Sačer, S. Sever, & L. Žager (2008). Analiza financijskih izvještaja. Zagreb:
Masmedia d.o.o.
S. Orsag (2011). Vrijednosni papiri: Investicije i instrumenti financiranja. Sarajevo: Revicon.
V. Belak (2009). Ispitivanje solventnosti poslovnog partnera. Računovodstvo, revizija i financije, br.
9/09., 85-89.
V: Belak, & Ž. Aljinović Barać (2007). Business excellence (BEX) indeks - za procjenu poslovne
izvrsnosti tvrtki na tržištu kapitala u Republici Hrvatskoj. Računovodstvo, revizija i financije, br.
10/2007, 15-25.
Estimation of Business Excellence of Listed Companies Operating

in the Food and Beverage Industry
Dijana Perkušić
Tina Pupačić
tina.pupacic@gmail.com
Abstract. This paper analyses business excellence of companies operating in the food and beverage
industry which are listed on Zagreb Stock Exchange. Business excellence is estimated using BEX
index, while the data needed for the analysis were collected from the financial statements of
companies included in the survey. Since the financial statements of listed companies are the main
source of information for interested parties that may appear in the role of shareholders, customers,
creditors and so on, estimation of business excellence can greatly assist them in deciding whether to
keep, sell or buy shares of a company, will they charge its claims or realize the return of borrowed
money. In the world of today there are a raising number of companies that deal with financial
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problems and at the end some of them go bankrupt, so in the business world there is a huge interest for
the analysis of the liquidity and solvency of business partners. In order to obtain detailed insight into
the company’s business excellence or failure, BEX index will be compared with the other model for
the analysis of business performance - the Altman's Z-score model and with the financial indicators of
liquidity and solvency.
Key words: business excellence, bankrupt, BEX index, liquidity, solvency
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Potpore male vrijednosti u razvoju malog gospodarstva
Vidović Jelena
jvidovic@oss.unist.hr
Zulim Milena
milena.zulim@hotmail.com
Abstract. Veliki napori Vlade Republike Hrvatske u 2013. godini su bili usmjereni ka poticanju
razvoja malog gospodarstva. Malo gospodarstvo obuhvaća obrte, zadruge, mikro, mala i srednja
trgovačka društva. Malo gospodarstvo čini 99,5% ukupnog gospodarskog sustava Republike Hrvatske,
udio malih subjekata u BDP-u je od 33 do 33,8%, srednjih oko 19%, sveukupno preko 50%. U
protekloj godini sa pristupanjem Hrvatske EU izmijenjen je sustav poticanja razvoja malog
gospodarstva i usklađen s praksom EU. Dosadašnji način vođenja politike potpore slabije razvijenim
područjima utemeljen na PPDS-u i BPP-u zamijenjen je jedinstvenim sustavom u kojemu će kao
slabije razvijena područja biti kategorizirana ona područja za koja društveni i ekonomski pokazatelji
utemeljeni na indeksu razvijenosti pokazuju da ih je potrebno posebno poticati. U ovom radu se
obrađuje područje potpora male vrijednosti: olakšice prilikom plaćanja poreza na dobit, dohodak te
olakšice za poduzetnike koji na obrazovanje i izobrazbu upućuju svoje radnike, te poduzetnike u čijim
se pogonima i radionicama izvodi praktična nastava i vježbe naukovanja za zanimanja u sustavu
vezanih obrta.
Ključne riječi: srednja i mala poduzeća, porez na dobit, porez na dohodak, olakšice, indeks
razvijenosti
1. Uvod
Zakon o državnim potporama izmjenjen je u srpnju 2013. g., zakonska regulativa je time
prilagođena sustavu potpora u EU. Ulaskom u EU nadležnost za odobravanje i nadzor dodjele
potpora je prešla s Agencije za zaštitu tržišnog natjecanja na Europsku komisiju. U kratkom
razdoblju od srpnja 2013. g. do veljače 2014. Agencija za zaštitu tržišnog natjecanja je bila
zadužena za davanje mišljenja na prijedloge programa državnih potpora i pojedinačnih
državnih potpora u odnosu na njihovu usklađenost s pravilima o državnim potporama prije
prijave Europskoj komisiji radi odobrenja i izvještavanje Europske komisije o dodijeljenim
državnim potporama. Prema novom zakonskom rješenju iz veljače 2014.g. većina ovih
nadležnosti prelazi u okvir Ministarstva financija.
Ministavo financija je i ranije imalo jaku ulogu u provođenju i nadzoru provedbe politike
državnih potpora. Novim zakonskim prijedlogom Ministartvo financija bi bilo zaduženo za
provjeru usklađenosti prijedloga državnih potpora s mjerama fiskalne politike, davanje
mišljenja na prijedloge programa državnih potpora i pojedinačnih državnih potpora,
sudjelovanje u radu institucija Europske unije u poslovima iz područja državnih potpora i
potpora male vrijednosti, surađivanje s međunarodnim organizacijama i drugim subjektima
međunarodnog prava u poslovima iz područja državnih potpora i potpora male vrijednosti,
izrađivanje prijedloga propisa o državnim potporama i potporama male vrijednosti i
prijedloga propisa kojima se preuzima pravna stečevina Europske unije o državnim
potporama i potporama male vrijednosti. U nadležnosti Agencije za zaštitu tržišnog natjecanja
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ostali bi poslovi tržišnog natjecanja u užem smislu, određeni Zakonom o zaštiti tržišnog
natjecanja (Narodne novine, br. 79/2009 i 80/2013).
Prilikom izrade prijedloga programa državnih potpora i pojedinačnih državnih potpora
davatelji državne potpore vode brigu o usklađenosti učinaka predloženih državnih potpora sa
smjernicama politike državnih potpora i ciljevima ekonomske i fiskalne politike Vlade
Republike Hrvatske, a posebice postizanja veće razine zaposlenosti, stabilnosti cijena,
poboljšanja gospodarskih uvjeta poslovanja, poticanju proizvodnje i gospodarskog rasta i
jačanja konkurentnosti nacionalne ekonomije. Svi programi državnih potpora prije njihove
realizacije moraju biti odobreni od strane Europske komisije. Izuzete su potpore malom i
srednjem poduzetništvu koje se mogu dodijeliti bez prethodnog odobrenja Komisije i to za
inovacije, istraživanje i razvoj, zaštitu okoliša, žensko poduzetništvo itd. Europska komisija
provodi kontrolu potpora i nakon dodjele, na zahtjev Europske komisije svaka država članica
dužna je dostaviti sve podatke i dokumentaciju u vezi s dodjelom potpora uključivo i onih za
koje nije bilo potrebno prethodno odobrenje.
Rad je organiziran u četiri dijela, u drugom dijelu rada je definiran okvir za planiranje i
dodjelu državnih potpora, u trećem dijelu rada se analiziraju potpore male vrijednosti u
prethodnim gdinama i definiraju potpore male vrijednosti kroz porezne olakšice. U četvrtom
dijelu rada su izneseni najvažniji zaključci.
2. Državne potpore
Zakonom o državnim potporama su definirane državne potpore kao stvarni i potencijalni
rashod ili umanjeni prihod države dodijeljeni od davatelja državne potpore u bilo kojem
obliku koji narušava ili prijeti narušavanjem tržišnog natjecanja stavljajući u povoljniji
položaj određenog poduzetnika ili proizvodnju određene robe i/ili usluge utoliko što utječe na
trgovinu između država članica Europske unije, u skladu sa člankom 107. Ugovora o
funkcioniranju Europske Unije. Pojam državne potpore obuhvaća ne samo subvencije
(rashodna strana državnog proračuna), nego i ostale instrumente državnih potpora koji na
različite načine smanjuju prihodnu stranu državnog proračuna, te imaju jednake učinke
kao i subvencije ( npr. oslobođenje ili smanjenje poreza na dobit). U zakonu o državnim
potporama su izostavljene državne potpore u sektoru poljoprivede i ribarstva jer su one
posebno regulirane. U ovoj zakonskoj definiciji potpora navedeno jes nekoliko ključnih
pojmova koje se odnose na državne potpore, a to su:
- davatelj državne potpore je središnje tijelo državne uprave, jedinica lokalne i
područne (regionalne) samouprave te svaka pravna osoba koja dodjeljuje državne
potpore.
- korisnik državne potpore je svaka pravna i fizička osoba koja obavljajući
gospodarsku djelatnost, sudjeluje u prometu roba i usluga, a prima državnu potporu,
bez obzira na njezin oblik i namjenu. Treba voditi računa da se dodjelom potpore ne
naruši tržišno natjecanje odnosno da na osnovi primljene potpore jedan poduzetnik
ne stječe povoljniji položaj u odnosu na drugog poduzetnika.
- programi državnih potpora ili pojedinačne državne potpore se moraju prijaviti
Europskoj komisiji radi odobrenja njezine dodjele u skladu s važećim uredbama
Vijeća i Europske komisije kojima se uređuje postupak prijave i odobrenja državnih
potpora,
- Vlada Republike Hrvatske na prijedlog Ministarstva financija donosi smjernice
politike državnih potpora za trogodišnje razdoblje. Ministarstvo daje mišljenja na
prijedloge programa državnih potpora i pojedinačnih državnih potpora u odnosu na
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njihovu usklađenost s pravilima o državnim potporama prije prijave Europskoj
komisiji radi odobrenja.
Prema kategoriji državne potpore mogu biti horizontalne i sektorske, regionalne i potpore na
razini jedinica lokalne i područne (regionalne) samouprave. Horizontalne potpore ne
narušavaju tržišno natjecanje u odnosu na sektorske potpore koje se daju pojedinim sektorima
ili pojedinim poduzetnicima. Sektorske potpore su bile najviše dodjeljivane u sektorima
metalurgije željeznica, brodogradnje i prometa. Ovakav nepovoljan omjer sektorskih u
odnosu na horizontalne potpore je rezultat neuspješne privatizacije i loše provedbe strukturnih
reformi. Horizontalne potpore manje narušavaju tržišno gospodarstvo, radi se o potporama
namijenjenim istraživanju i razvoju te inovacijama, zaštiti okoliša i uštedi energije, malom i
srednjem poduzetništvu, usavršavanju, zapošljavanju, kulturi i slično.
Potpore se mogu dodjeljivati u različitim oblicima, odnosno instrumentima dodjele. To su
primjerice:
- Subvencije: subvencije, neposredne subvencije kamata, oprost duga po osnovi zajma,
prisilna nagodba i stečaj.
- Porezna oslobođenja i olakšice: različiti oblici umanjenja poreza na dobit
poduzetnicima, snižavanje, oslobođenje, olakšice, izuzeće i oprost plaćanja
doprinosa, odgode pri plaćanju poreza, otpis duga, odgode pri podmirenju duga.
- Udjeli u vlasničkom kapitalu: državna ulaganja u vlasnički kapital poduzetnika
kojima nije cilj stvaranje dobiti, kapitalna ulaganja i rizični kapital, pretvaranje duga
prema državi u vlasnički udjel, prodaja državne imovine pod povoljnijim uvjetima,
odricanje od isplate dobiti poduzetnika na koju država ima pravo na temelju udjela u
vlasništvu poduzetnika.
- Povoljni zajmovi: krediti koje država dodjeljuje poduzetnicima uz povoljnije uvjete
od tržišnih.
- Jamstva: razlika između tržišne cijene jamstva i cijene državnog jamstva koja je niža;
za poduzetnike u teškoćama, potpora može iznositi i do 100 posto vrijednosti
jamstva.
U 2012. g. udio potpora u BDP-u je iznosio 2,7%, u 2011.g. i 2010. g. je iznosio redom
2,73% i 2.9%. U okviru Europske Unije udio potpora u BDP-u iznosi 0,5%. U Hrvatskoj
prevladavaju sektorske potpore u odnosu na horizontalne potpore. U Europskoj Uniji
prevladavaju horizontalne potpore koje imaju manji nepovoljni učinak na tržišno natjecanje te
u većoj mjeri imaju pozitivne učinke na gospodarstvo. Horizontalne potpore kao udio u
ukupnim državnim potporama čine 14,68% prema podacima za 2011. godinu. Ovaj omjer se
tek manjim dijelom povećao od 13,41% udjela evidentiranog u 2006. godini. Sektorske
potpore koje čine najveći dio dodijeljenih potpora od 2006. godine ostvarile su smanjenje, pa
su tako od udjela 84,99% smanjene na 73,90% u 2011. godini. Prema najnovijim podacima za
2012.g. sektorske potpore su i dalje najveća skupina potpora i na njih otpada 69,8% ukupnih
potpora dok na horizontalne potpore (regionalne i potpore na lokalnoj razini) otpada 30,2%. U
okviru sektorskih potpora 2012.g. je najviše dodijeljeno sektoru prometa, 43,5% ukupnih
sektorskih potpora, a zatim za usluge radiotelevizijskog emitiranja 32,6% te brodogradnji
13,6%. I u 2011. godini su prevladavale potpore prometu i radiotelevizijskom emitiranju.
U okviru EU horizontalne potpore obuhvaćaju 85% svih potpora ili 51,9 milijardi eura,
najveći se dio izdvaja za regionalne potpore (nešto više od 24%), potpore za zaštitu okoliša
(oko 24 posto), potpore za istraživanje, razvoj i inovacije (oko 18 posto). Najveći davatelji
potpora za horizontalne ciljeve su, Njemačka, Francuska i Španjolska koje su u 2010.g.
izdvojile po 20-tak milijardi eura. Regionalni razvoj u Republici Hrvatskoj se u 2010.g.
poticao sa svega 6 % što je daleko ispod prosjeka EU.
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3. Potpore male vrijednosti
Potpora male vrijednosti je potpora dodijeljena pojedinom korisniku koja ne prelazi ukupan
iznos od 1.500.000 kuna u razdoblju od tri fiskalne godine, bez obzira na oblik ili namjenu
potpore, dok potpora dodijeljena pojedinom korisniku u sektoru cestovnog prometa ne
smije premašiti 750.000 kuna u razdoblju od tri fiskalne godine, te ne smije biti dodijeljena
za nabavu vozila. Te potpore ne utječu na trgovinu između Republike Hrvatske i članica
Europske unije te se iznosi tih potpora ne pribrajaju ukupnom iznosu dodijeljenih potpora i
nemaju vremensko ograničenje. Davatelj potpore dužan je voditi evidenciju o dodijeljenim
potporama male vrijednosti po pojedinim korisnicima. Potpore male vrijednosti ne mogu
se dodijeliti u svrhu poticanja izvoza, poduzetnicima u proizvodnji čelika, za nabavu
transportne opreme i sredstava te poduzetnicima u teškoćama.
Tablica 1 Potpore male vrijednosti za razdoblje 2008. – 2012.
2008. 2009. 2010. 2011. 2012.
Potpore male vrijednosti ( u mln ( u mln ( u mln ( u mln ( u mln
HRK) HRK) HRK) HRK) HRK)
A1 Neposredne subvencije kamata 36,6 86,9 11,5 23,3 16,1

A1 Subvencije 274,9 313,1 302,7 293,5 284,4
A2 Oprost poreza, porezna 284,2 172,6 196,7 183,2 98,8
oslobođenja, izuzeća i olakšice
A2 Otpis duga 3,2 0,9 0,1 0,0 0,0
A2 Snižavanje, oslobođenje, olakšice, 0,2 1,5 19,4 17,9 16,6
izuzeće i oprost plaćanja doprinosa
B1 Kapitalna ulaganja 8,0 5,3 3,3 0,0 1,3
C1 Povoljni zajmovi 26,4 30,8 7,8 37,9 71,0
C1 Zajmovi poduzetnicima u 2,1 0,2 0,0
teškoćama
D Jamstva 16,7 9,7 11,9 15,7 15,9
D Plaćanja za opozvana jamstva 1,1 4,3 11,9 16,8 5,7
UKUPNO 653,4 625,4 598,2 588,3 509,8
Promatrano prema instrumentima dodjele, u 2010. godini najveći iznos potpora male
vrijednosti s udjelom od 50,6% od ukupno dodijeljenih potpora odnosi se na
subvencije, a kroz porezna oslobođenja i izuzeća dodijeljeno je 38,4% potpora. U 2011.g.
također u strukturi potpora male vrijednosti prevladavaju subvencije u iznosu od 49,9% dok je
udio poreznih oslobođenja 31,3%. U 2012.g. udio poreznih oslobođenja u ukupnim
potporama male vrijednosti iznosi 19,4% dok najveći dio potpora otpada na subvencije
55,8%.
Ova vrsta potpora je vrlo jednostavna za dodjelu, ne postoje ograničenja i uvjeti za
dodjelu spomenutih potpora u smislu ciljeva i namjena, osim da se ne smije raditi o
izravnoj izvoznoj potpori, pa se one uglavnom dodjeljuju za pokriće operativnih troškova
poslovanja, kao svojevrsna, pretežito bespovratna pomoć. Za potpore male vrijednosti
nije potrebno prethodno odobrenje prije njihove dodjele. Propis o dodjeli potpora male
vrijednosti omogućuje da se potpore dodjeljuju i bez javnih natječaja i unaprijed
određenih kriterija, što pojednostavljuje postupak dodjele. Problem kod de minimis potpora
jest što korisnik može dobiti više različitih potpora iz različitih izvora što otežava kontrolu
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primljene potpore za pojedinog korisnika kako ukupna vrijednost potpora ne bi prešla
zakonsku granicu.
3.1 Regionalni razvoj
Ulaskom Hrvatske u EU izvršena je i harmonizacija vođenja politike potpomognutih područja
u skladu s politikom EU. Ukinute su kategorije PPDS ( područja posebne državne skrbi) i
BPP (brdsko planinska područja) te se počeo primjenjivati Zakon o regionalnom razvoju koji
je donesen 2009.g. Prema ovom Zakonu kao slabije razvijena područja će biti kategorizirana
ona područja za koja društveni i ekonomski pokazatelji utemeljeni na indeksu razvijenosti
pokazuju da ih je potrebno posebno poticati. Postupak ocjenjivanja stupnja razvijenosti
jedinica lokalne i područne (regionalne) samouprave provodi Ministarstvo svake tri godine.
Zakonom o regionalnom razvoju Republike Hrvatske (Narodne novine, broj 159/2009)
uvedeno je ocjenjivanje i razvrstavanje svih jedinica lokalne i područne (regionalne)
samouprave prema indeksu razvijenosti u nekoliko kategorija. Indeks razvijenosti kompozitni
je pokazatelj koji se računa kao prosjek više društveno-gospodarskih pokazatelja i njegova
svrha je mjerenje na jedinstven i usporediv način stupnja razvijenosti svih jedinica lokalne i
područne (regionalne) samouprave i njihovo razvrstavanje u kategorije sukladno odstupanju
od prosjeka razvijenosti Republike Hrvatske. Indeks razvijenosti je ponderirani prosjek pet
osnovnih pokazatelja:
- stopa nezaposlenosti (30%),
- neto dohoci per capita (25%),
- izvorni prihodi lokalnih/župananijskih proračuna per capita (15%),
- kretanje broja stanovnika (15%),
- stopa obrazovanosti (15%).
Zakonom o regionalnom razvoju Republike Hrvatske su utvrđena potpomognuta područja na
područnoj (regionalnoj) razini i na lokalnoj razini koja čine jedinice s indeksom razvijenosti
manjim od 75% prosjeka Republike Hrvatske. Zakonom o regionalnom razvoju čl. 25 ta su
područja definirana kao područja:
- I. skupine jedinica lokalne samouprave čija je vrijednost indeksa razvijenosti manja
od 50% prosjeka Republike Hrvatske,
- II. skupine jedinica lokalne samouprave čija je vrijednost indeksa razvijenosti između
50% i 75% prosjeka Republike Hrvatske.
3.2 Porez na dohodak
U zakonu o porezu na dohodak u člancima 54. i 55. su nevedne porezne olakšice obveznika
poreza na dohodak koje su definirane kao potpore male vrijednosti. Obveznici poreza na
dohodak koji imaju prebivalište i borave na području jedinica lokalne samouprave razvrstanih
u potpomognuta područja prema posebnom propisu o regionalnom razvoju Republike
Hrvatske i na području Grada Vukovara utvrđenog prema posebnom propisu o obnovi i
razvoju Grada Vukovara, osnovni osobni odbitak utvrđuju u visini:
- 3.200,00 kuna mjesečno, za porezne obveznike koji imaju prebivalište i borave na
području jedinica lokalne samouprave razvrstanih u I. skupinu po stupnju
razvijenosti prema posebnom propisu o regionalnom razvoju Republike Hrvatske i
na području Grada Vukovara utvrđenog prema posebnom propisu o obnovi i razvoju
Grada Vukovara,
- 2.700,00 kuna mjesečno, za porezne obveznike koji imaju prebivalište i borave na
području jedinica lokalne samouprave razvrstanih u II. skupinu po stupnju
razvijenosti prema posebnom propisu o regionalnom razvoju Republike Hrvatske.
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Obveznici poreza na dohodak na području jedinica lokalne samouprave razvrstanih u I.
skupinu po stupnju razvijenosti, a koji zapošljavaju više od dva radnika u radnom odnosu na
neodređeno vrijeme, pri čemu više od 50% radnika imaju prebivalište i borave na
potpomognutim područjima, oslobođeni su plaćanja poreza na dohodak od tih djelatnosti na
tim područjima. Obrtnici koji obavljaju djelatnost na području jedinica lokalne samouprave
razvrstanih u II. skupinu po stupnju razvijenosti, a koji zapošljavaju više od dva radnika u
radnom odnosu na neodređeno vrijeme, pri čemu više od 50% radnika imaju prebivalište i
borave na potpomognutim područjima jedinica lokalne samouprave, odnosno na području
Grada Vukovara, utvrđeni porez na dohodak od tih djelatnosti na tim područjima umanjuje se
za 50%.
3.3 Porez na dobit
Tijekom 2012. godine u sustav oporezivanja dobiti uvedene su nove olakšice koje
predstavljaju izravni porezni poticaj gospodarstvu jer se njima potiče reinvestiranje dobiti,
odnosno zadržavanje ostvarene dobiti u društvu zbog potrebe investiranja i razvoja, dok se
posebice potiče razvoj novih investicija i otvaranje novih radnih mjesta.
Članakom 28.a Zakona o porezu na dobit su propisane sljedeće porezne olakšice koje su
definirane zakonom kao potpore male vrijednosti, porezni obveznici koji obavljaju djelatnost
na području jedinica lokalne samouprave razvrstanih u I. skupinu po stupnju razvijenosti, a
koji zapošljavaju više od pet zaposlenika u radnom odnosu na neodređeno vrijeme, pri čemu
više od 50% zaposlenika ima prebivalište i borave na potpomognutim područjima, ne plaćaju
porez na dobit. Porezni obveznici koji obavljaju djelatnost na području jedinica lokalne
samouprave razvrstanih u II. skupinu po stupnju razvijenosti, a koji zapošljavaju više od pet
zaposlenika u radnom odnosu na neodređeno vrijeme, pri čemu više od 50% zaposlenika ima
prebivalište i borave na potpomognutim područjima jedinica lokalne samouprave, (najmanje
devet mjeseci u poreznom razdoblju ) odnosno na području Grada Vukovara, plaćaju 50% od
propisane stope poreza.
3.4 Obrazovanje i izobrazba
Zakon o državnoj potpori za obrazovanje i izobrazbu primjenjuje se na subjekte malog
gospodarstva ali i na poduzetnike koji premašuju mjerila za malo gospodarstvo. Malo
gospodarstvo prema Zakonu o poticanju malog gospodarstva čine subjekti u poduzetništvu i
obrtu koji zapošljavaju prosječno godišnje manje od 250 radnika, u poslovanju su neovisni
odnosno autonomni subjekti koji nisu klasificirani kao partnerski subjekti te povezani
subjekti, prema financijskim izvješćima za prethodnu godinu ostvaruju godišnji poslovni
prihod u iznosu protuvrijednosti do 50.000.000,00 eura, ili imaju ukupnu aktivu ako su
obveznici poreza na dobit, odnosno imaju dugotrajnu imovinu ako su obveznici poreza na
dohodak, u iznosu protuvrijednosti do 43.000.000,00 eura.
Ove porezne olakšice su prvi puta uvedene 2007.g. kao porezne olakšice, poduzetnicima koji
na obrazovanje i izobrazbu upućuju svoje radnike, te poduzetnicima u čijim se pogonima i
radionicama izvodi praktična nastava i vježbe naukovanja za zanimanja u sustavu vezanih
obrta. Izmjenama Zakona o obrtu 2013.g. proširen je spektar nositelja naukovanja za
zanimanja vezanih obrta pa je izvođenje praktične nastave za obrtnička zanimanja sada osim u
obrtima moguće provesti i u poduzećima.
Korisnik državne potpore koji se smatra mikro, malim, srednjim ili velikim poduzetnikom
može osnovicu za obračun poreza na dobit ili dohotka od samostalne djelatnosti umanjiti za
60% opravdanih troškova općeg obrazovanja i izobrazbe radnika te do 25% opravdanih
troškova posebnog obrazovanja i izobrazbe radnika. Opće obrazovanje omogućuje stjecanje
kvalifikacija koje su većim dijelom prenosive kod drugih poduzetnika ili na druga radna
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područja čime se znatno poboljšavaju mogućnost radnika za zapošljavanje. Posebno
obrazovanje i izobrazba su ponajprije namijenjeni sadašnjem radnom mjestu te omogućuju
stjecanje kvalifikacija koje nisu prenosive na druga radna područja.
Ovi postotci se mogu dodatno uvećati ovisno o tome da li je riječ o mikro, malom ili srednjem
poduzetniku za:
- 20 postotnih bodova ukoliko se smatra mikro ili malim poduzetnikom,
- 10 postotnih bodova ukoliko se smatra srednjim poduzetnikom.
Mikro mali, srednji te veliki poduzetnici mogu postotak umanjenja povećati za 10%
ako zapošljavaju radnika koje se definira kao radnik u nepovoljnom položaju (radnik mlađi od
25 godina bez iskustva, radnik s invaliditetom, radnik koji se ponovno zaposlio nakon prekida
od najmanje tri godine, radnik stariji od 45 godina koji nije stekao srednju školsku ili srednju
stručnu spremu, te svaki dugotrajno nezaposleni radnik dvanaest uzastopnih mjeseci).
Ukupno dopušteno umanjenje porezne osnovice na dobit ili dohotka mikro, malim i srednjim
poduzetnicima je do 80% opravdanih troškova.
Poduzetnik u čijim se pogonima ili radionicama izvodi praktična nastava i vježbe naukovanja
za zanimanja u sustavu vezanih obrta može osnovicu za obračun poreza na dobit ili dohodak
od samostalne djelatnosti umanjiti za iznos isplaćenih nagrada učenicima za vrijeme
pohađanja praktične nastave i vježbi naukovanja. Iznos umanjenja osnovice poreza na dobit
ili dohotka od samostalne djelatnosti ne može biti veći od godišnjega neoporezivog iznosa
nagrada učenicima za vrijeme izvođenja praktične nastave i vježbi naukovanja po svakom
učeniku (mjesečni iznos nagrade po naučniku iznosi 1.600,00 kn).
Poduzetnik kod kojega su na praktičnoj nastavi i vježbama naukovanja jedan do tri učenika
može poreznu osnovicu ili dohodak od samostalne djelatnosti umanjiti za 5%. Poduzetnik kod
kojeg su na praktičnoj nastavi i vježbama naukovanja više od tri učenika može postotak
umanjenja povećati za jedan postotni bod po svakom učeniku, a najviše do 15% porezne
osnovice ili dohotka od samostalne djelatnosti.
4. Zaključak
U Republici Hrvatskoj je prisutna obrnuta struktura državnih potpora od one u Europskoj
Uniji, dok su najviše zastupljene sektorske državne potpore, u Europskoj Uniji je otprilike isti
takav postotak horizontalnih državnih potpora koje u manjoj mjeri narušavaju tržišno
gospodarstvo te imaju pozitivniji učinak na cjelokupno gospodarstvo. U Hrvatskoj je u
prethodnim razdobljima zabilježeno snižavanje udjela potpora u BDP-u te smanjenje udjela
sektorskih potpora. Jačaju potpore usmjerene ka horizontalnim ciljevima i potpore za malo i
srednje poduzetništvo čime se napuštaju sektorske potpore koje selektivno potiču razvoj
određenih grana odnosno djelatnosti. Najveći dio sektorski potpora se odnosi na promet i to
na željeznički i zračni pri čemu ovdje nije riječ o ulaganju u infrastrukturu.
Potpore male vrijednosti koje se odnose na porezna oslobođenja kroz porez na dobit i porez
na dohodak su usklađene s politikom regionalnog razvoja EU. Ukinuta su područja PPDS i
BBP i uvedena je klasifikacija potpomognutih područja na temelju indeksa razvijenosti.
Indeks se preračunava svake tri godine pa je moguće dobiti ali i izgubiti status
potpomognutog područja. Harmonizirane su olakšice za obveznike poreza na dobit i poreza
na dohodak te uvedene olašice za posebno obrazovanje i izobrazbu koje mogu koristiti
obveznici poreza na dohodak i obveznici poreza na dobit. Zakoni koji definiraju ove potpore
označavaju ih kao potpore male vrijednosti – de minimis. U strukturi horizontalnih potpora
porezna oslobođenja i olakšice su druge po veličini. Odlikuje ih jednostavnost primjene – po
godišnjem obračunu poreza na dobiti i dohodak, ove potpore su vremenski neograničene, ne
diskriminiraju jednog poduzetnika u odnosu na drugog i predstavljaju značajno financijsko
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olakšanje u poslovanju malih i srednjih poduzeća. U svrhu prilagodbe potpora strukturi
potpora u EU u sljedećim razdobljima treba raditi na povećanju udjela horizontalnih potpora.
Reference
Agencija za tržišno natjecanje, Godišnja izvješća o državnim potporama, http://www.aztn.hr/o-
nama/23/godisnja-izvjesca/
Narodne novine, Odluka o razvrstavanju jedinica lokalne i područne (regionalne) samouprave prema
stupnju razvijenosti, NN 158/2013.
Narodne novine, Pravilnik o dostavi prijedloga državnih potpora i podataka o državnim potporama,
NN 99/13.
Narodne novine, Zakon o državnim potporama, NN 72/13.
Narodne novine, Zakon o državnoj potpori za obrazovanje i izobrazbu, NN 109/07, 134/07, 152/08,
14/14
Narodne novine, Zakon o porezu na dobit, NN 177/04, 90/05, 57/06, 146/08, 80/10, 22/12, 148/13.
Narodne novine, Zakon o porezu na dohodak, NN 177/04, 73/08, 80/10, 114/11, 22/12, 144/12,
odlukausrh - 120/13,125/13, 148/13).
Narodne novine, Zakon o poticanju razvoja malog gospodarstva, NN 29/02, 63/07, 53/12, 56/13.
Narodne novine, Zakon o regionalnom razvoju Republike Hrvatske, NN 153/09.
Narodne novine, Zakon o zaštiti tržišnog natjecanja, NN 79/09 i 80/13.
De Minimis Aid in the Development of Small Business
Vidović Jelena
Zulim Milena
milena.zulim@hotmail.com
Abstract. Great efforts of the Croatian Government in year 2013 were oriented in supporting the
development of small business. Small Business includes crafts, cooperatives, micro, small and
medium enterprises. Small business makes 99.5% of the Croatian economic system, share of small
entities in GDP is from 33 to 33.8%, middle 19%, all together share of Small Business is over 50%. In
the past year, due to Croatian accession to the EU, system of supporting of development of Small
Business was changed and harmonized with EU practice. Former practice of conducting development
policy on war struck areas and mountain areas is replaced with single system based on development
index which indicates which areas are less socially and economically developed and therefore need
further support. This paper investigates the de minimis aid: relief when paying profit tax, income tax
and deductions for businesses that spend on education and training of their workers, and entrepreneurs
in whose factories and workshops, practical instruction and exercises for vocations for crafts which are
conditioned with such education.
Key words: Small Business, profit tax, income tax, tax reliefs, develompnet index.
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Potpore razvoju malog gospodarstva kroz smanjenje cijene rada
Jelena Vidović
Kristina Vrdoljak
kristina_vrdoljak@hotmail.com
Abstract. Gorući problem hrvatskog gospodarstva je rastuća nezaposlenost koja je od 320.000 u

2011.g. narasla do 380.000 početkom 2014. g. Sredinom 2012. g. uveden je Zakon o poticanju
zapošljavanja s ciljem poticanja zapošljavanja ali i smanjenja cijene rada. Kroz oslobađanje uplate
ukupnih doprinosa na plaću, utječe se na smanjenje cijene rada, te na taj način dodatno potiče
poslodavce na zapošljavanje nezaposlenih osoba bez radnog iskustva u zvanjima za koja su se
obrazovale i dugotrajno nezaposlenih osoba. U ovom radu su obuhvaćena oslobođenja od plaćanja
doprinosa prema Zakonu o doprinosima te olakšice prema Zakonu o poticanju zapošljavanja. Zbog
potrebne zaštite radnika i njihovih prava, predloženo smanjenje troškova rada mogu ostvarivati samo
oni poslodavci koji tijekom razdoblja korištenja oslobođenja, svim svojim, već zaposlenim radnicima
isplaćuju plaće, doprinose za obvezna osiguranja i poreze te ne smanjuju broj zaposlenih putem
poslovno uvjetovanih otkaza ili programa zbrinjavanja tehnološkog viška radnika.
Ključne riječi: trošak rada,doprinosi, olakšice, poticanje zapošljavanja,nezaposlenost
1. Uvod
Učinci svjetske financijske krize na hrvatsko gospodarstvo su se počeli osjećati krajem
2008.g. što se posebice osjetilo na tržištu rada jer su poslodavci štedeći i snižavajući troškove
otpuštali radnike što je rezultiralo porašću nezaposlenosti u narednim godinama. U prosincu
2008. godine bilo je registrirano ukupno 1.518.973 zaposlenih, dok je u prosincu 2012. godine
registrirano 1.367.872 zaposlenih osoba, odnosno 151.101 osoba manje. Broj nezaposlenih
od 2008. godine do 2011. porastao je na ukupno 315.438 osoba, a na koncu ožujka 2014.g
broj nezaposlenih se popeo na 376.866. Posebno zabrinjava porast broja nezaposlenih mladih
osoba (od 15 do 29 godina života) bez radnog iskustva i rast stope nezaposlenosti dugotrajno
nezaposlenih osoba (koji se u evidenciji nezaposlenih vode duže od dvije godine). Zbog
ovakve situacije tražila su se zakonska rješenja koja bi potakla novo zapošljavanje, posebice
ove dvije skupine najugroženijih. Predložena rješenja su išla u smjeru snižavanja cijene rada
ne bi li se potaklo poslodavce na zapošljavanje novih radnika. Propisi koji reguliraju područje
poticanja zapošljavanja su Zakon o poticanju zapošljavanja i jednim svojim dijelom Zakon o
doprinosima. Početkom 2013. donesena je izmjena Zakona o doprinosima kojom je snižena
stopa obveznog doprinosa za zdravstveno osiguranje sa 15% na 13% što je trebalo rasteretiti
poslodavce.
O mjerama zapošljavanja i mjerama koje imaju učinak na smanjenje cijene rada raspravljamo
u ovom radu. U drugom dijelu rada se raspravlja o državnim potporama zapošljavanju u
Hrvatskoj i Europskoj uniji. U trećem dijelu rada se iznose olakšice za poslodavce definirane
kroz Zakon o poticanju zapošljavanja i Zakon o doprinosima te mjerama Hrvatskog zavoda
za zapošljavanje. U posljednjem dijelu rada su izneseni glavni zaključci.
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2. Potpore za zapošljavanje
Nezaposlenost u okviru EU je posebno izražena među mladima u Grčkoj (više od 50%),
Portugalu i Irskoj (više od 30%) i Cipru gdje iznosi oko 26,4% s tim da su ove brojke
konstantne kroz 5 godina kriznog razdoblja. Kao poseban problem Komisija ističe sve lošije
uvjete i gubitak malih i srednjih poduzeća što je istaknuto kao najveći uzrok gubitka radnih
mjesta.
U državama članicama EU poduzete su porezne mjere za poticanje otvaranja novih radnih
mjesta te su gotovo sve države članice uvele nove (ili ojačale već postojeće) mjere ili
inicijative za poticanje privatnih ulaganja u istraživanje i razvoj te inovacije. Članice su uvele
različite porezne mjere pa su tako Estonija i Hrvatska smanjile stope doprinosa za socijalno
osiguranje koje plaćaju zaposlenici i poslodavci, dok su u Belgiji, Mađarskoj i Portugalu
smanjene stope za posebne skupine. U Portugalu se isplaćuju poticaji poslodavcima koji
zaposle osobe starije od 45 godina u obliku naknade 75% do 100% doprinosa za socijalno
osiguranje. U okviru Europskog semestra je u svrhu koordinacije ekonomske politike izdana
preporuka da se porezni teret odmakne s rada i prebaci na druge održive oblike oporezivanja
kako bi se potaklo otvaranje novih radnih mjesta i ujedno povećali porezni prihodi.
160
140
120
100
mln HRK
80
60
40
20
0
2008 2009 2010 2011 2012
Godina
Grafikon 1 Iznos državnih potpora za zapošljavanje u razdoblju od 2008. g. do 2012. g., (Agencija za tržišno
natjecanje, Godišnja izvješća o državnim potporama, dostupno na: http://www.aztn.hr/o-nama/23/godisnja
-izvjesca/, obrada autora)
Potpore za zapošljavanje u Hrvatskoj u 2012.g. dodijeljene su u iznosu od 121,7 milijuna

kuna putem subvencija, što predstavlja povećanje za 37,1 posto odnosno 32,9 milijuna kuna u
odnosu na 2011., te povećanje za 30,7% odnosno 28,6 milijuna kuna u odnosu na 2010.
Potpore za zapošljavanje su se povećavale u posljednje tri godine na način da je njihov udio u
ukupnim potporama 2010.g. bio 0,99%, 2011. 0,98%, a 2012. 1,38%. U 2012. su za
zapošljavanje dodjeljivane i de minimis potpore u ukupnom iznosu od 30,3 milijuna kuna.
Navedene potpore su dodjeljivali: Fond za profesionalnu rehabilitaciju i zapošljavanje osoba s
invaliditetom iznos od 12,2 milijuna kuna kao poticaj i olakšica poduzetnicima pri
zapošljavanju osoba s invaliditetom, zatim Ministarstvo regionalnog razvoja i fondova
Europske unije 8 milijuna kuna temeljem Programa državne potpore otočnim poslodavcima
za očuvanje radnih mjesta, Ministarstvo branitelja 9,8 milijuna kuna temeljem Programa
stručnog osposobljavanja i zapošljavanja hrvatskih branitelja i djece smrtno stradalih,
zatočenih ili nestalih hrvatskih branitelja za razdoblje od 2012. do 2013., te Hrvatski zavod za
mirovinsko osiguranje 260.340 kuna de minimis potpora u obliku snižavanja, oslobođenja,
olakšica, izuzeća i oprosta plaćanja doprinosa.
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Najnovijim izmjenama Zakona o doprinosima iz ožujka 2014.g. stopa doprinosa za
zdravstveno osiguranje je vraćena na 15%. Prema ocjeni vlade RH mjera nije polučila
očekivane rezultate, odnosno nije dovela do povećanja bruto domaćeg proizvoda i povećanja
zaposlenosti, odnosno smanjenja nezaposlenosti, a istodobno je prouzročila umanjenje
prihoda proračuna u 2012. godini u iznosu od 1.514.955.985 kuna i u 2013. godini u iznosu
od 2.272.433.978 kuna. Isto tako u ožujku 2014.g. objavljeno je da se obustavljaju programi
za zapošljavanje mladih bez zasnivanja radnog odnosa jer u proračunu nema dovoljno
sredstava za tu namjenu s naznakom da se program u potpunosti ne ukida.
2.1 Zakon o poticanju zapošljavanja i Zakon o doprinosima
Zakonom o poticanju zapošljavanja (NN 57/12, 120/12), potiče se zapošljavanje nezaposlenih
osoba bez radnog iskustva u zvanjima za koja su se obrazovala i dugotrajno nezaposlenih
osoba koje su izvan radnog odnosa duže od dvije godine, a koje su prijavljene u evidenciji
nezaposlenih kroz oslobađanje uplate ukupnih doprinosa na plaću u trajanju od dvije godine.
Ovakva olakšica rezultira smanjenjem cijene rada te potiče poslodavce na zapošljavanje. Na
ovaj način poslodavci će biti oslobođeni dvije godine uplate doprinosa na plaću; doprinos za
zdravstveno 15%, za zapošljavanje 1,7%, za zaštitu na radu 0,5% (čl.15 Pravilnika o
doprinosima).
Pravo na olakšicu u obliku oslobađanja od obveze doprinosa na osnovicu i obveze obračuna i
uplate doprinosa na osnovicu u trajanju od dvije godine može ostvariti poslodavac koji
temeljem ugovora o radu zaposli nezaposlenu osobu (čl. 43. Zakona o doprinosima, čl. 3.
Zakona o poticanju zapošljavanja). Nezaposlena osoba prema čl.2. st.1. Zakona o poticanju
zapošljavanja je osoba bez radnog iskustva u zvanju za koje se obrazovala, osoba koje je u
evidenciji nezaposlenih duže od trideset dana i koja nema više od jedne godine evidentiranog
staža u mirovinskom osiguranju. Ukoliko poslodavac koristi olakšicu u obliku oslobađanja
uplate doprinosa na osnovicu, ne može za istu osobu koristiti mjere aktivne politike u
zapošljavanju koje se provode prema posebnom propisu niti po toj osnovi ostvariti druga
prava. Radni odnos radnika za kojega je poslodavac koristio olakšicu mora trajati najmanje
još jednu godinu nakon njenog isteka kako bi poslodavac mogao ostvariti pravo na olakšicu
za novozaposlenu osobu.
Smanjenje troškova rada, oslobađanjem plaćanje doprinosa na plaću, mogu ostvariti samo oni
poduzetnici koji svim svojim, već zaposlenim radnicima isplaćuju plaće najkasnije do
dospijeća plaće za sljedeći mjesec, doprinose za obvezna osiguranja i poreze te ne smanjuju
broj zaposlenih putem poslovno uvjetovanih otkaza ili programa zbrinjavanja tehnološkog
viška. Poslodavac je dužan prije početka korištenja olakšice, od tijela nadležnog za provedbu
mirovinskog osiguranja i tijela nadležnog za vođenje evidencije nezaposlenih, pribaviti
dokaze o ispunjavanju uvjeta za korištenje olakšice. Ukoliko poslodavac tijekom korištenja
olakšice prestane ispunjavati neki od uvjeta za korištenje olakšice, gubi pravo na tu olakšicu,
te je dužan u roku od trideset dana obračunati i uplatiti obvezu doprinosa na osnovicu u visini
ukupno iskorištenog iznosa olakšice.
Zakon o poticanju zapošljavanja je definirao Ugovor o stručnom osposobljavanju za rad bez
zasnivanja radnog odnosa (čl.6. Zakona). Ovaj ugovor može se sklopiti u trajanju od dvanaest
mjeseci za osobe koje su završile preddiplomski, diplomski ili integrirani preddiplomski i
diplomski sveučilišni studij odnosno preddiplomski ili specijalistički diplomski stručni studij
ili trideset i četiri mjeseca za osobe u obrtničkim zanimanjima u vezanom obrtu i zanimanjima
u kojima je obavljanje poslova uvjetovano članstvom u strukovnim udrugama. Ukoliko
poslodavac sklopi ugovor o stručnom osposobljavanju za rad bez zasnivanja radnog odnosa sa
nezaposlenom osobom bez radnog staža, bit će oslobođen plaćanja doprinosa na plaću.
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Tijekom 2011. godine, ugovor o stručnom osposobljavanju za rad bez zasnivanja radnog
odnosa, sklopilo je 448 nezaposlenih osoba, dok je tijekom 2011. godine takve ugovore
sklopilo 4.760 mladih nezaposlenih osoba. Ovom mjerom nezaposlene osobe imaju pravo na
mjesečni iznos novčane naknade u visini neoporezivog iznosa stipendije (sada je to 1.600,00
kuna mjesečno), isplatu stvarnih troškova prijevoza na posao i s posla, troškove potrebne
zaštitne opreme, te prava iz obveznog mirovinskog osiguranja.
2.2 Mjere Hrvatskog zavoda za zapošljavanje
Prilikom pristupanja Republike Hrvatske Europskoj uniji prihvaćena je shema Garancija za
mlade koja se temelji na preporuci da svakoj osobi mlađoj od 25 godina treba osigurati
zaposlenje, naukovanje, pripravništvo ili nastavak obrazovanja u roku od četiri mjeseca po
izlasku iz sustava obrazovanja. Garancija za mlade službeno je počela s provedbom u
Europskoj uniji 1. siječnja 2014. g. te su i Republici Hrvatskoj od tog datuma dostupna
financijska sredstva za zapošljavanje osoba mlađih od 25 godina.
Statistički podaci pokazuju da od ukupnih korisnika mjera za aktivnih politika zapošljavanja
od 6. lipnja 2013 polovicu čine mlade osobe:
 29,4% dobne skupine 5-24 godine
 26,4% dobne skupine 25-29 godine.
Hrvatski zavod za zapošljavanje nudi brojne mjere za poticanje zapošljavanja, u ovom radu su
obrađene dvije: mjera „Uz pola-pola do prvog posla”namijenjena mladima pri pronalaženju
prvog zaposlenja i mjera „Pola-pola” za uključivanje dugotrajno nezaposlenih osoba.
Slika 2 Ukupni korisnici mjera aktivne politike zapošljavanje do 6. lipnja 2013.g. (Hrvatski zavod za
zapošljavanje, dostupno na: http://www.hzz.hr/default.aspx?id=15605)
2.1.1. Mjera „Uz pola-pola do prvog posla”

Paket mjera „Uz pola-pola do prvog posla“ Hrvatskog zavoda za zapošljavanje je namijenjen
osobama mlađim od 29 godina pri pronalaženju prvog zaposlenja, a ranije su bile prijavljene
u evidenciju nezaposlenih. Hrvatski zavod za zapošljavanje u sklopu ovog paketa daje
subvencije koje će biti prikazane u tablici 1.
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Tablica 1 Iznos subvencija za paket mjera „Uz pola-pola do prvog posla“, (Izvor:Hrvatski zavod za
zapošljavanje, dostupno na http://www.hzz.hr)
Uz pola-pola do Poslodavac Iznos subvencije UKUPNO
prvog posla Radnik bez Osoba sa Osoba sa
zanimanja završenim zvanjima
srednjoškolskim stečenim po
obrazovanjem programima
visokoškolskog
obrazovanja
Sufinanciranje mali, srednji 16.800,00 22.800,00 28.800,00
zapošljavanja veliki 10.800,00 14.400,00 18.000,00
osoba bez radnog
iskustva
Sufinanciranje mali, 26.400,00 34.800,00 44.400,00
zapošljavanja srednji,
osoba s
veliki
invaliditetom
Potpora se može dodijeliti poslodavcima ukoliko će zapošljavanje uz potporu dovesti do neto

povećanja broja zaposlenih u odnosu na prosječan broj zaposlenih u posljednjih 12 mjeseci.
Potpora za zapošljavanje može se dodijeliti i poslodavcima koji nemaju povećano
zapošljavanje unazad 12 mjeseci već opravdano upražnjena radna mjesta koja nadoknađuju
zapošljavanjem uz potporu. Opravdano upražnjena radna mjesta trebaju biti rezultat
dobrovoljnog prekida zaposlenja, nesposobnosti za rad, umirovljenja, dobrovoljnog
skraćivanja radnog vremena ili zakonskog prekida zaposlenja zbog povrede radne obveze, a
ne rezultat viška radnika.
Poslodavac je u obvezi:
 po obavijesti Zavoda o pozitivnoj ocjeni Zahtjeva u roku 8 dana zaključiti ugovor o
radu sa sufinanciranom osobom u najmanjem trajanju od 12 mjeseci,
 održati broj zaposlenih utvrđen na dan podnošenja Zahtjeva na temelju kojeg je
odobreno sufinanciranje, ali uvećan za broj sufinanciranih osoba i to prema trajanju
ugovorne obveze zadržavanja u radnom odnosu sufinancirane osobe,
 redovito isplaćivati plaće radniku i uplaćivati propisane doprinose te dostavljati
dokaze Zavodu o izvršavanju ugovornih obaveza.
Osoba je u obvezi:
 ispunjavati obveze iz ugovora o radu,
 javiti Zavodu svaku promjenu svog statusa i nepravilnosti koje utječu na tijek
rješavanja ugovornih obaveza.
2.1.2. Mjera „Pola-pola”
Mjera „Pola-pola” je namijenjena za nezaposlene osobe kojima prijeti dugotrajna
nezaposlenost i socijalna isključenost u trajanju od dvanaest mjeseci. Ciljane skupine su:
 hrvatski branitelji, djeca i supružnici poginulih i nestalih hrvatskih branitelja, roditelji
s 4 i više malodobne djece, roditelji djece s posebnim potrebama, roditelji djece
oboljele od malignih bolesti, samohrani roditelji, povratnici s odsluženja zatvorske
kazne, osobe na uvjetnoj kazni, liječeni ovisnici, žrtve trgovanja ljudima, žrtve
obiteljskog nasilja, azilanti, mlade osobe koje su izašle iz sustava skrbi domova za
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djecu, udomiteljskih obitelji te odgojnih Zavoda prijavljeni u evidenciju
nezaposlenih i nisu bile zaposlene s redovnom plaćom u prethodnih 6 mjeseci,
 mlade dugotrajno nezaposlene osobe do 29 godina starosti bez obzira na radni staž i
razinu obrazovanja prijavljene u evidenciju nezaposlenih najmanje 6 mjeseci,
 dugotrajno nezaposlene osobe starije od 29 godina bez obzira na radni staž i razinu
obrazovanja prijavljene u evidenciju nezaposlenih najmanje 12 mjeseci,
 osobe do 29 godina starosti bez završenog srednjoškolskog obrazovanja prijavljene u
evidenciju nezaposlenih.
 osobe starije od 50 godina prijavljene u evidenciju nezaposlenih.
Iznosi subvencija ovog paketa mjera navedeni su u tablici 2.
Tablica 2 Iznos subvencija za paket mjera "pola-pola", ( Izvor: Hrvatski zavod za zapošljavanje, dostupno
na:http://www.hzz.hr)
Pola-pola poslodavac Iznos subvencije
UKUPNO
Radnik bez Radnik sa Radnik sa
zanimanja zanimanjem zanimanjem
stečenim po stečenim po
programima programima
srednjoškolskog visokoškolskog
obrazovanja obrazovanja
Sufinanciranje mali i 21.000,00 28.000,00 35.000,00
zapošljavanja srednji
dugotrajno nezaposlenih veliki 12.600,00 16.800,00 21.000,00
osoba
Sufinanciranje
zapošljavanja posebnih
skupina nezaposlenih
osoba
Sufinanciranje
zapošljavanja osoba
iznad 50 godina
Isto kao i kod mjere „Uz pola-pola“ do prvog posla potpora se može dodijeliti poslodavcima
ukoliko će zapošljavanje uz potporu dovesti do neto povećanja broja zaposlenih u odnosu na
prosječan broj zaposlenih u posljednjih 12 mjeseci.
Poslodavac je u obvezi:
 po obavijesti Zavoda o pozitivnoj ocjeni Zahtjeva u roku 8 dana zaključiti ugovor o
radu sa sufinanciranom osobom u najmanjem trajanju od 12 mjeseci,
 održati broj zaposlenih utvrđen na dan podnošenja Zahtjeva na temelju kojeg je
odobreno sufinanciranje, ali uvećan za broj sufinanciranih osoba i to prema trajanju
ugovorne obveze zadržavanja u radnom odnosu sufinancirane osobe,
 redovito isplaćivati plaće radniku i uplaćivati propisane doprinose te dostavljati
dokaze Zavodu o izvršavanju ugovornih obaveza.
Osoba je u obvezi:
 ispunjavati obveze iz ugovora o radu
 javiti Zavodu svaku promjenu svog statusa i nepravilnosti koje utječu na tijek
rješavanja ugovornih obaveza.
Također se propisuje da poslodavac koji koristi olakšice za zapošljavanje nezaposlenih osoba
bez radnog iskustva u zvanju za koje su se obrazovale i za zapošljavanje dugotrajno
P - 86
nezaposlenih osoba, ne može za te iste osobe koristiti i mjere aktivne politike zapošljavanja
koje prema posebnom propisu provodi Hrvatski zavod za zapošljavanje.
3. Zaključak
Troškovi rada predstavljaju jedan od najvažnijih troškova u poslovanju malih poduzeća, a na
drugoj strani problem nezaposlenosti predstavlja ogroman problem ne samo u Hrvatskoj nego
i u drugim članicama EU. Države članice, a među njima i Hrvatska nastoje različitim mjerama
smanjiti cijenu rada. Jedna od takvih mjera je sniženje doprinosa za zdravstveno osiguranje sa
15 na 13% te donošenje Zakona o poticanju zapošljavanja na temelju kojeg je poslodavcima
moguće iskoristiti neplaćanje doprinosa na plaću za naredne dvije godine. Isto tako u strukturi
državnih potpora porastao je udio potpora za zapošljavanje na 1,38% u ukupnim potporama.
Međutim, kako je Hrvatska početkom 2014.g. ušla u postupak prekomjernog deficita, sve
mjere poticanja zapošljavanja su obustavljene. To znači da je doprinos za zdravstveno
osiguranje ponovno vraćen na 15%, te su obustavljeni poticaji iz Zakon o poticanju
zapošljavanja kao i mjere Hrvatskog zavoda za zapošljavanje.
Prema mišljenju Europske Komisije posljedica krize je nestanak malih i srednjih poduzeća što
se svakako odrazilo i na porast nezaposlenosti. Državne potpore tu imaju značajan utjecaj,
primjerice u 2008.g. dodijeljen je najviši iznos državnih potpora za zapošljavanje koje su kao
potpora poduzetnicima kroz gospodarsku aktivnost utjecale na nezaposlenost koja je u toj
godini bila najmanja, da bi u narednim godinama s smanjenim poticajima za zapošljavanje
ona bivala sve veća. Obrtnici i poduzetnici prepoznaju mjere zapošljavanja što se posebno
očituje u uspjehu mjere osposobljavanja za rad bez zasnivanja radnog odnosa s pomoću koje
je u prvoj godini zaposleno nešto više od 5.000 osoba a u trećoj više od 19.000 osoba.
Reference
Europska komisija, Nacrt zajedničkog izvješća o zapošljavanju, dostupno na:
ec.europa.eu/europe2020/pdf/2014/jer2014 hr.pdf
Europski parlament, Europski semestar za usklađivanje gospodarskih politika: zapošljavanje i
socijalna stajališta, dostupno na: http://www.europarl.europa.eu/sides/getDoc.do?pubRef=-
//EP//TEXT+TA+P7-TA-2014-0129+0+DOC+XML+V0//HR
European parliament, Employment and social aspects of the role and operations of the Troika (ECB,
Commission and IMF) with regard to euro area programme countries, dostupno na:
http://www.europarl.europa.eu/oeil/popups/summary.do?id=1338739&t=d&l=en
Narodne novine, Pravilnik o doprinosima, NN 2/09, 9/09 - ispravak, 97/09, 25/11, 61/12, 86/13.
Narodne novine, Zakon o doprinosima, NN84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13.
Narodne novine, Zakon o doprinosima, NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14.
Narodne novine, Zakon o poticanju zapošljavanja, NN 57/12, 120/12.
Support the Development of Small Businesses by Reducing the

Cost of Labour
Jelena Vidović
University of Split. University Department of Professional Studies, Split, Croatia
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Kristina Vrdoljak
University of Split. University Department of Professional Studies, Split, Croatia
kristina_vrdoljak@hotmail.com
Abstract. The burning issue of the Croatian economy is growing unemployment which rose from
320,000 in 2011. to 380,000 at the beginning of 2014. In mid of 2012 Employment Promotion Law
was introduced to encourage employment but also to reduce the cost of labour. Through the release of
the payment of contributions, this law influences on reducing the cost of labour, and thus further
encourages employers to recruit unemployed people with no work experience in occupations for
which they have been trained and long-term unemployed. This work included the exemption from
payment of contributions under the law on contributions and benefits under the law on employment
promotion. Because of the need to protect workers and their rights, the proposed reduction in labour
costs can be realized only by those employers who during the period of use of exemptions, regularly
pay wages, mandatory insurance contributions and taxes to all their already employed workers, and do
not reduce the number of employees by business or conditional dismissal program for redundant
workers.
Key words: labour costs, contributions tax allowances, employment policy, unemployment.
P - 88
Determinante kamatnih stopa banaka na dugoročne kunske
kredite s valutnom klauzulom trgovačkim društvima u Republici
Hrvatskoj
Marko Miletić
mamiletic@oss.unist.hr
Korana Gaćina
korana.gacina@gmail.com
Laura Marasović
lauramarasovic1@gmail.com
Sažetak. Hrvatsko tržište kapitala izrazito je bankocentrično tržište gdje se većina trgovačkih
društava, pored vlastitih interno generiranih sredstava, prvenstveno financira zaduživanjem kod
banaka. Banke u Republici Hrvatskoj uglavnom su orijentirane na financiranje stanovništva dok je
udio sredstava koji se odobrava trgovačkim društvima značajno manji. U takvim uvjetima, gdje
vjerovnik (banka) preferira financiranje sektora stanovništva, a dužniku (trgovačkim društvima) se kao
jedini potencijalni vanjski izvor financiranja nameće banka, stavlja banke u povlašteni položaj. Banka
u takvom poslovnom okruženju definira osnovne uvjeta financiranja kao što je kamatna stopa na
odobrene kredite. Cilj ovoga rada je ispitati, utječu li, kako i kojim intenzitetom, određene varijable na
definiranje kamatne stope na dugoročne kunske kredite sa valutnom klauzulom koje banke odobravaju
trgovačkim društvima. Varijable čiji će se utjecaj istraživati su dug opće države, devizne pričuve
banaka, kamatne stope banaka na kunske kredite, devizni depoziti stanovništva i devizni depoziti
nefinancijskih trgovačkih društava kod financijskih institucija, obvezna pričuva banaka, srednji
devizni tečaj eura prema kuni. Temeljem dobivenih rezultata moći će se donijeti zaključak o tome
kako navedene varijable utječu na oblikovanje dugoročnih kamatnih stopa koje banke odobravaju
trgovačkim društvima u Republici Hrvatskoj.
Ključne riječi: kredit, valutna klauzula, banka, trgovačko društvo.
1. Uvod
Financijski sustav neke zemlje čine njezina valuta, platni sustav, financijska tržišta,
financijske institucije te institucije koje reguliraju i nadziru njihov rad. U Republici Hrvatskoj
dominantnu poziciju u financijskom sustavu zauzimaju poslovne banke, čiji rad regulira i
nadzire središnja banka – Hrvatska narodna banka (HNB). Poslovne banke najaktivnije su
financijske institucije, i u platnom sustavu, i na financijskim tržištima. Na novčanom tržištu
poslovne banke prikupljaju slobodna novčana sredstva i pozajmljuju ih fizičkim i pravnim
osobama. Banke pozajmljuju likvidnost i međusobno na tzv. međubankovnom tržištu, a
povremeno uzajmljuju likvidnost na novčanom tržištu i od drugih pravnih osoba koje nisu
banke. Hrvatsko tržište banaka zadnjih godina bilježi konsolidaciju tržišta. Slika 1 prikazuje
kretanje broja banaka na tržištu za razdoblje 1993. godine do travnja 2013. godine. 1993.
godine u RH bilo je 25 banaka u domaćem državnu vlasništvu, dok 2013. godine su samo 2
banke u domaćem državnom vlasništvu. Broj banaka u domaćem privatnom vlasništvu 1993.
godine iznosio je 18 dok 2013. godine je iznosio 12. Jedina stavaka koja je u konstantnom
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porastu u odnosu na 1993. godinu su banke u stranom vlasništvu. 1993. godine banke u
stranom vlasništvu nisu postojale na teritoriju RH, dok 2013. broj stranih banaka je porastao
za 16. Broj stranih banaka početkom 2000-ih je bio i veći, ali zbog već spomenute
konsolidacije tržišta, danas on iznosi 18. Najveći broj banaka na tržištu RH je bio 1997. I
1998. godine kada je na tržištu bilo ukupno 60 banaka. Danas je broj banaka upola manji te je
na tržištu prisutno 30 banaka.
70
60 60 60
58
54 53
50 50
46
43 43 43 41
40
37
34 33 33 34 34 33 32
30 31 30
20
10
Banke u domaćem državnom vlasništvu Banke u domaćem privatnom vlasništvu

Banke u stranom vlasništvu Ukupno
Slika 1 Broj banaka u Republici Hrvatskoj
Za hrvatsko financijsko tržište kaže se da je izrazito bankocentrično, odnosno primarni izvor

financiranja poduzećima predstavljaju plasmani banaka, krediti. Banke bi u takvoj situaciji
trebale biti glavni oslonac razvoju gospodarstva u RH. Međutim slika 2 pokazuje upravo
suprotno. Danas banke najviše financiraju stanovništvu. Sredinom 1990-ih najveći udio
kredita činili su krediti prema nefinancijskim trgovačkim društvima (poduzećima). Udio
kredita poduzećima je bio preko 70%, u siječnju 1997. godine iznosio je visokih 76,63%.
Međutim od tada, pa sve do danas, udio kredita poduzećima u znatnom je padu. Ukoliko
gledamo sa strane banaka, danas one primarno kreditiraju stanovništvo. Kreditiranjem
stanovništva financiraju potrošnju (prvenstveno kupnju stanova i automobila), dok im
financiranje investicija (kroz plasmane prema poduzećima) nije primarno. Udio kredita
stanovništvu u siječnju 2014. godine iznosio je 44,81%, dok je udio kredit poduzećima
iznosio 38,09%. Dugoročno gledano, ukoliko nema investicija, nema ni rasta raspoloživog
dohotka što u konačnici može dovesti do situacija da ni stanovništvo neće više biti kreditno
sposobno. Stavka koja je zanimljiva jest povećanje udjela kreditiranja države. U siječnju
2014. godine udio kredita prema državi iznosi 15,21% i kroz promatrani period u
konstantnom je rastu. Država zadužujući se sve više na domaćem tržištu, uzima potencijalnu
likvidnost bankama koja bi mogla biti usmjerena na financiranje poduzeća i u konačnici
investicija. Danas država ne investira, već uglavnom troši, što dovodi od apsurda. U RH
banke financirajući stanovništvo i banke orijentiraju se prvenstveno na financiranje potrošnje,
dok poduzeća kao jedinu alternativu imaju kredite banaka (ukoliko nemaju dovoljno vlastitih
sredstava). Međutim prema navedenome bankama nije primarno financirati poduzeće.
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90,00%
80,00%
70,00%
60,00%
50,00%
40,00%
30,00%
20,00%
10,00%
0,00%
07.98.
07.03.
01.08.
07.08.
01.13.
01.97.
07.97.
01.98.
01.99.
07.99.
01.00.
07.00.
01.01.
07.01.
01.02.
07.02.
01.03.
01.04.
07.04.
01.05.
07.05.
01.06.
07.06.
01.07.
07.07.
01.09.
07.09.
01.10.
07.10.
01.11.
07.11.
01.12.
07.12.
07.13.
01.14.
Krediti državi Krediti nefinancijskim trgovačkim društvima Krediti stanovništvu
Slika 2 Struktura kredita banaka u Republici Hrvatskoj
U takvim uvjetima, gdje banka preferira financiranje sektora stanovništva, a poduzećima se

kao jedini potencijalni vanjski izvor financiranja nameće banka, stavlja banke u povlašteni
položaj. Banka u takvom poslovnom okruženju definira osnovne uvjeta financiranja kao što je
kamatna stopa na odobrene kredite. Stoga cilj ovoga rada je ispitati, utječu li, kako i kojim
intenzitetom, određene varijable na definiranje kamatne stope na dugoročne kunske kredite sa
valutnom klauzulom koje banke odobravaju trgovačkim društvima. Rad se sastoji od četiri
osnovna poglavlja. Prvo poglavlje je uvod gdje se izlažu osnovni koncepti bankarskog
sustavu u Republici Hrvatskoj. Drugi dio rada postavlja temelje istraživanja, gdje se opisuje
metoda, odnosno višestruka linearna regresija, koja će se koristiti u istraživanju. U drugom
dijelu rada dana je i deskriptivna statistika varijabli koje se istražuju. Treći dio rada prezentira
rezultate istraživanja, dok se četvrtim dijelom zaključuje.
2. Metodologija istraživanja
Navedeno je već kako je cilj rada ispitati, utječu li, kako i kojim intenzitetom, određene
varijable na definiranje kamatne stope na dugoročne kunske kredite sa valutnom klauzulom
koje banke odobravaju trgovačkim društvima. Varijable čiji će se utjecaj istraživati su: dug
opće države, devizne i kunske obvezne pričuve banaka, kamatne stope banaka na kunske
kredite, devizni depoziti stanovništva i devizni depoziti nefinancijskih trgovačkih društava
kod financijskih institucija, srednji devizni tečaj eura prema kuni. Temeljem dobivenih
rezultata donijeti će se zaključak o tome kako navedene varijable utječu na oblikovanje
dugoročnih kamatnih stopa koje banke odobravaju trgovačkim društvima u Republici
Hrvatskoj. Podaci koji se uzimaju u istraživanju definirani su na mjesečnoj bazi i odnose se na
vremenski period os siječnja 2002. godine do prosinca 2013. godine. Deskriptiva statistika
varijabli istraživanja prikazana je tablicom 1. U tablici 1 u prvom stupcu prikazane su oznake
Y1, X1, X2,…X7. Navedene oznake odnose se na zavisnu varijablu (Y1) – kamatne stope na
dugoročne kunske kredite sa valutnom klauzulom i nezavisne varijabla (X1 do X7). U
istraživanju kroz tablice biti će korištene skraćene oznake kako bi se pregled rezultata
pojednostavnio.
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Tablica 1 Deskriptivna statistika varijabli istraživanja
Standard
STAVKE Mean Median Minimum Maximum
Deviation
KAMATNE STOPE NA KUNSKE KREDITE SA
Y1 6,37 6,37 0,64 4,97 7,85
VALUTNOM KLAUZULOM (u%)
OBVEZNA PRIČUVA U KUNAMA
X1 27.266,42 31.356,25 8.492,77 9.003,60 39.761,50
(u mil HRK)
OBVEZNA PRIČUVA U DEVIZAMA
X2 10.579,58 12.024,54 3.219,62 6.136,98 15.694,84
(u mil HRK)
KAMATNE STOPE NA KUNSKE KREDITE BEZ
X3 9,00 8,72 1,11 6,99 13,69
VALUTNOM KLAUZULOM (u %)
X4 DUG OPĆE DRŽAVE (u mil HRK) 119.699,01 105.022,00 39.881,81 69.820,10 219.410,07
DEVIZNI DEPOZITI STANANOVNIŠTVA

X5 91.966,13 83.346,02 26.215,32 58.436,51 134.013,41
(u mil HRK)
DEVIZNI DEPOZITI PODUZEĆA
X6 13.990,80 14.344,16 3.518,19 7.707,02 21.444,20
(u mil HRK)
X7 TEČAJ HRK/EUR 7,41 7,39 0,13 7,11 7,69
Ukupan broj opažanja za svaku varijablu iznosi 144 opažanja (12 godina po 12 mjeseci). za
ispitivanje utjecaja i smjera nezavisnih varijabli na kamatnu stopu na kunske kredite sa
valutnom klauzulom koristiti će se model višestruke linearne regresije. Cilj je regresijske
analize vezu između promatranih varijabli izraziti ili opisati odgovarajućim analitičko-
matematičkim izrazom, tj. regresijskim modelom (Papić, 2005). Ukoliko se u regresijskoj
analizi promatra veza između zavisne i većeg broja nezavisnih tada se najčešće primjenjuje
linearni model višestruke regresije. Upotrebom više nezavisnih varijabli mogu se dobiti
iskrivljene i nerealne ocjene doprinosa pojedinih nezavisnih varijabli u objašnjenju zavisne
varijable. Taj problem proizlazi iz visoke zavisnosti (kolinearnosti) dviju, odnosno
multikolinearnosti više zavisnih varijabli. U pretpostavkama koje model višestruke regresije
treba ispunjavati stoji da su nezavisne varijable međusobno nezavisne (Rozga, 2006).
Tablica 2 Koeficijenti korelacije među nezavisnim varijablama
. correlate X1 X2 X3 X4 X5 X6 X7
(obs=144)
X1 X2 X3 X4 X5 X6 X7
X1 1.0000
X2 -0.7602 1.0000
X3 -0.4190 0.1685 1.0000
X4 0.7461 -0.7940 -0.4580 1.0000
X5 0.8396 -0.9036 -0.3539 0.9192 1.0000
X6 0.8209 -0.7797 -0.2442 0.6484 0.8341 1.0000
X7 -0.1949 -0.0248 -0.0136 0.3186 0.1127 -0.1885 1.0000
Pripadajući koeficijenti korelacije među nezavisnim varijablama prikazani su ispisom iz

programa Stata tablicom 2. Posljedice multikolinearnosti su nerealno visoke standardne
pogreške procjena regresijskih koeficijenata, tj. nerealno male vrijednosti t-testova te
donošenje pogrešnog zaključka o značajnosti pojedinih varijabli u modelu koji se procjenjuje.
Dakle, da bi se izbjegao problem multikolinearnosti iz skupa nezavisnih varijabli izabrati će
se one koje nisu visoko korelirane, točnije, čiji koeficijent korelacije po apsolutnoj vrijednosti
iznosi ispod 0,7. Tablica 2 prikazuje kao postoji visoki stupanj zavisnosti među određenim
nezavisnim varijablama, te se iz navedenoga iz daljnjega istraživanja izbacuju nezavisne
varijable X1, X2, X4 i X5 odnosno obvezna pričuva banaka u kunama, obvezna pričuva
banaka u devizama, dug opće države, devizni depoziti stanovništva. Nezavisne varijable koje
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su ostale u istraživanju su: kamatne stope na kunske kredite bez valutne klauzule (X3),
devizni depoziti poduzeća (X6) i tečaj HRK/EUR (X7). Nakon izbacivanja varijabli koje
stvaraju problem multikolinearnosti još jednom se ispitalo postoji li navedeni problem među
preostale tri nezavisne varijable što je prikazano tablicom 3.
Tablica 3 Koeficijenti korelacije među preostalim nezavisnim varijablama
. correlate X3 X6 X7
(obs=144)
X3 X6 X7
X3 1.0000
X6 -0.2442 1.0000
X7 -0.0136 -0.1885 1.0000
Iz tablice 3 može se vidjeti kako je problem multikolinearnosti riješen te se krenulo u

provedbu istraživanja linearnim modelom višestruke regresije sa preostale tri nezavisne
varijable gdje je jednadžba modela prikazana sljedećom relacijom:
Y1  a  1 X 3   2 X 6  3 X 7 (1)
Pri čemu Y1 označava kamatne stope na kunske kredite sa valutnom klauzulom X3 označava
kamatne stope na kunske kredite bez valutne klauzule, X6 devizne depozite poduzeća i X7
tečaj HRK/EUR.
3. Utjecaj potencijalnih determinant na kamatne stope na dugoročne kunske kredite sa

valutnom klauzulom
Temeljem jednadžbe 1 provedena je višestruka linearna regresija čiji su rezultati prikazani u
nastavku rada. Prvo su tablicom 3 i 4 prikazani rezultati koji se odnose na kakvoću
cjelokupnog regresijskog modela.
Tablica 4 Statistika regresije
STATISTIKA REGRESIJE
Multiple R 0,543301974
R Square 0,295177035
Adjusted R Square 0,280073686
Standard Error 0,543210047
Observations 144
Tablica 4 pokazuje kako koeficijent multiple korelacije (R) koji ujedno predstavlja mjeru
povezanosti između zavisne varijable i više nezavisnih varijabli iznosi 0,5433. Ovaj
koeficijent kreće se u rasponu od 0 do 1, te iznos od 0,5433 pokazuje kako postoji srednje
jaka povezanost između zavisne i promatrane tri nezavisne varijable u modelu. Koeficijent
multiple determinacije (R2) predstavlja udio varijance zavisne varijable protumačene
modelom. Ovaj koeficijent također se kreće u intervalu od 0 do 1. Iz tablice 4 može se očitati
kako ovaj koeficijent iznosi 0,2952, tj. možemo reći da je 29,52% varijance kamatne stope na
kunske kredite bez valutne klauzule promatranih 144 mjeseca protumačeno kamatnim
stopama na kunske kredite bez valutne klauzule, deviznim depozitima poduzeća i tečajem
HRK/EUR. Koeficijent multiple determinacije (R2) služi kao mjera reprezentativnosti modela
te dobivena njegova vrijednost upućuje na srednje reprezentativan model.
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Tablica 5 ANOVA
ANOVA df SS MS F Significance F
Regression 3 17,30080 5,76693 19,54381 0,00000
Residual 140 41,31080 0,29508
Total 143 58,61160
Statističku značajnost modela može se utvrditi na temelju p-vrijednosti empirijskog F-omjera

iz tablice 5. Ako je p-vrijednost empirijskog F-omjera statistički značajna (manja od zadane
vrijednosti, najčešće 1%,5% ili 10%) može se zaključiti kako je barem jedna od nezavisnih
varijabli statistički značajno utječe na zavisnu varijablu. Točnije, možemo reći kako je model
statistički značajan. F-omjer ispitanog modela manji je od 1% te se može tvrditi kako je
model statistički značajan.
Tablica 6 Statistička značajnost pojedinih nezavisnih varijabli modela
Coefficients Standard Error t Stat P-value Lower 95% Upper 95% Lower 99% Upper 99%
Intercept 12,32370 2,77902 4,43454 0,00002 6,82942 17,81798 5,06655 19,58085
X3 0,18833 0,04235 4,44750 0,00002 0,10461 0,27205 0,07775 0,29891
X6 0,00007 0,00001 5,36297 0,00000 0,00005 0,00010 0,00004 0,00011
X7 -1,16997 0,36137 -3,23758 0,00151 -1,88442 -0,45552 -2,11366 -0,22628
Podaci u tablici 6 prikazuju statističku značajnost pojedinih nezavisnih varijabli u modelu.

Sve tri nezavisne varijable su statistički značajne. Njihove p-vrijednosti iznose manje od 1%.
Varijable kamatne stope na kunske kredite bez valutne klauzule (X3) i devizni depoziti
poduzeća (X6) su u pozitivnoj vezi sa kamatnim stopama na kunske kredite sa valutnom
klauzulom (zavisnom varijablom), dok je varijabla tečaj HRK/EUR.(X7) u negativnoj vezi sa
zavisnom varijablom. Na temelju podatak iz tablice 6 može se prikazati jednadžba modela
višestruke regresije koja glasi:
Y1  12,32370  0,18833X 3  0,00007 X 6  1,16997 X 7 (2)
Interpretacija pojedinih parametara glasi:

a (12,32370) – kada bi sve tri nezavisne varijable bile jednake nuli, tada bi prosječna
vrijednost kamatne stope na kunske kredite sa valutnom klauzulom iznosila 12,32%
ß1 (0,188833) – ako se kamatna stope na kunske kredite bez valutne klauzule poveća za 1
postotni poen, a ostale dvije varijable ostanu nepromijenjene, kamatne stope na kunske
kredite sa valutnom klauzulom i prosijeku će se povećati za 0,19 postotna poena.
ß2 (0,00007) – ako se devizni depoziti povećaju za 1 milijun kuna, a ostale dvije varijable
ostanu nepromijenjene, kamatne stope na kunske kredite sa valutnom klauzulom u prosijeku
će se povećati za 0,00007 postotna poena.
ß3 (-1,16997) – ako se tečaj HRK/EUR poveća za jednu jedinicu, a ostale dvije varijable
ostanu nepromijenjene, kamatne stope na kunske kredite sa valutnom klauzulom u prosijeku
će se povećati za 1,17 postotna poena.
4. Zaključak
Model višestruke regresije kojim se ispituje utjecaj potencijalnih determinanti na oblikovanje
kamatne stope na kunske kredite sa valutnom klauzulom značajan je na nivou signifikantnosti
od 1%. Sve preostale nezavisne varijable (kamatne stope na kunske kredite bez valutne
klauzule, devizni depoziti poduzeća i tečaj HRK/EUR), nakon izbacivanja varijabli koje
stvaraju problem multikolinearnosti statistički su značajne na nivou od 1%. Sve nezavisne
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varijable su u pozitivnoj vezi sa zavisnom varijablom, osim varijable tečaja kune prema euru
koja negativno utječe na kamate na kunske kredite sa valutnom klauzulom. Međutim,
cjelokupan model ima nisku razinu objašnjivosti, koeficijent multiple determinacije (R2)
iznosi 0,2952, odnosno nezavisne varijable objašnjavaju 29,52% promjena u kretanju zavisne
varijable. Trebalo bi model pokušati proširiti sa dodatnim varijabla uz praćenje pojave
problema multikolinearnosti kako bi model dobio na reprezentativnosti.
Reference
A. Rozga (2006). Statistika za ekonomiste. Split: Ekonomski fakultet.
M. Papić (2005). Primjenjena statistika u MS Excelu. Zagreb: ZORO.
Determinates of Banks' Interest Rates on Long-Term Kuna

Credits Indexed to Foreign Currency to Enterprises in Croatia
Marko Miletić
Korana Gaćina
korana.gacina@gmail.com
Laura Marasović
lauramarasovic1@gmail.com
Abstract. Croatian capital market is extremely bank-based market where most companies, in addition
to its own internally generated funds, are financed primarily by borrowing from banks. Banks in
Croatia are mainly focused on financing the household population while the proportion of funds that
are approved to enterprises is significantly smaller. In such circumstances, banks gain a privileged
position because the lender (bank) prefers financing the population sector, and the debtor’s (the
enterprises’) only potential source of external financing is, again, the bank. The bank, in such a
business environment, defines the basic conditions of financing such as interest rates on loans. The
aim of this paper is to examine any possible influence, as well as means and intensity of influence, of
certain variables in defining the interest rate on banks' interest rates on long-term kuna credits indexed
to foreign currency to enterprises. The variables whose influence is being examined are the general
government debt, banks' reserve requirement in HRK and in foreign currency, banks' interest rates on
long-term kuna credits not indexed to foreign currency, households foreign currency deposits, non-
financial corporation foreign currency deposits with credit institutions, midpoint exchange rate
HRK/EUR. Given results will lead to a conclusion about the influence of the aforementioned variables
on determining interest rates of long-term HRK credits indexed to foreign currency that banks lend to
enterprises in Croatia.
Key words: loan, foreign currency clause, bank, enterprise.
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Dynamics of Development of Bankassurance – Comparative
Analysis of Croatian and European Countries
Tomislava Pavic Kramaric

tpavic@oss.unist.hr
Tahita Babić
Zagrebačka banka
tahitahr@yahoo.com
Abstract. In this paper the authors have showed the dynamics of the development of bancassurance in
Croatia in the 2007-2012 period. Moreover, the level of development of bank assurance in Croatia is
compared with the level of development of bancassurance in some other European countries. The
analysis showed that direct writing is by far the main distribution channel in Croatia with a more than
60% share, whilst bancassurance registered mild growth in the observed period and it reached 7%
share in 2012. When this analysis is split on life and non-life insurance segment separately, we can
conclude that bancassurance is less developed in non-life than in life insurance. In non-life insurance
segment, the share of bancassurance ranges between 1% and 3.1%, whilst in the life insurance
segment it reached 20% share in 2012. The similar trend is noticeable in other European countries
covered by the analysis. More specifically, bancassurance plays a major role in life insurance,
especially in southern European countries such as Portugal, Spain and Italy while it is quite rare in
non-life insurance segment as well as in the central and eastern European markets.
Key words: bank assurance, Croatian insurance market, European insurance market.
1. Introduction
Traditional insurance products distribution channels can be divided into three groups, i.e.:
1. Internal sales network,
2. External sales network thorough insurance agents, and
3. External sales network through insurance brokers.
Direct distribution of insurance products indicates when the insurer directly places its
products to the market thereby creating a direct relationship between the insurer - client /
prospective insured. Indirect distribution takes place between the insurer and the potential
beneficiaries of insurance through intermediaries (agents and brokers).
Besides traditional distribution channels including internal sales forces as well as the
insurance agencies and insurance brokers, special forms of insurance sales network appear
lately. Among those, special attention should be paid to the sales through banks or
bancassurance.
It refers to the partnership between a bank and an insurance company whereby the insurance
company uses the bank sales channel in order to sell insurance products. It allows the
insurance company to access the banks' vast database of clients and avoid high costs required
by its own network as their products are sold through the bank to bank customers by bank
employees. Moreover, for banks bancassurance represents an effective way of increasing the
basic interest income through commissions and fees by selling the insurance products.
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Traditional insurance
products distribution
channels
External sales network

External sales network
through insurance
through insurance agents
Internal sales network brokers
Figure 1 Traditional Insurance Products Distribution Channels

Although most insurance companies consider bancassurance as a way of expanding market of
potential customers, for three insurance companies in the Republic of Croatia (Erste
osiguranje VIG d.d., ERGO osiguranje d.d. and ERGO životno osiguranje d.d.), however, it
represents exclusive distribution channel. For them it is a distribution channel that does not
require too much investment in the development of the sales network, whilst a bank, on the
other hand, can offer a complete package of financial services in one place, and generate a
commission from the sale.
Bancassurance appeared in 80s in France, to intensively spread to other developed European
countries and has proved to be an effective distribution channel in a number of countries in
Europe (Malta, Italy, Portugal, Spain) but in Latin America and Asia as well (Brazil,
Malaysia). In the last decade, it has been developing increasingly especially in emerging
markets. Social and cultural factors as well as the legal and business environment of a country
have a direct impact on its development in a particular country.
2. Legislative Framework Regulating Cooperation between Insurance Companies and

Banks in the Republic of Croatia
The Croatian insurance market and the scope of activities and competence of the Croatian
Financial Services Supervisory Agency (hereinafter referred to as: the supervisory authority)
relating thereto are regulated by the Insurance Act, Act on Compulsory Insurance within the
Transport Sector and relating subordinate legislation.
The supervisory authority exercises supervision of the insurance market and compliance with
the law of business operations of entities operating on the insurance market, for the purpose of
ensuring an efficient, fair and stable market and with a view to protecting the interests of
insured persons and beneficiaries and to strengthening the overall stability of the financial
system. In addition to insurance and reinsurance companies, the supervisory authority also
supervises legal and natural persons conducting insurance representation business or
insurance and reinsurance brokerage business, as well as activities of the Croatian Insurance
Bureau.
Distribution of insurance products can be made through internal sales network, as well as
through external sales network. The following refers to the legislative framework governing
the activities of the external distribution channels including bank assurance.
According to the Insurance Act, insurance representation business is the activity of
introducing, proposing or carrying out work preparatory to the conclusion of insurance
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contracts on behalf and for the account of one or more insurance undertakings in the case of
insurance products which are not in competition.
The above stated Act, stipulates that the insurance representation business may be taken up
and pursued by:
1. an insurance agency with a head office in the Republic of Croatia in possession of an
authorization to conduct insurance representation business issued by the supervisory
authority,
2. an insurance representation craft established in the Republic of Croatia, which has
received authorization from the supervisory authority to conduct insurance
representation business,
3. an insurance agency from a Member State which, pursuant to this Act, has the right
to carry on insurance representation business in the territory of the Republic of
Croatia either directly or through a branch
4. banks, provided that they have obtained authorization to provide such services from
the Croatian National Bank on the basis of a prior approval of the supervisory
authority,
5. the Financial Agency, and
6. the Croatian Post Office (HP-Hrvatska pošta d.d.).
Moreover, insurance agency firms, banks, the Financial Agency and the Croatian Post Office
(HP-Hrvatska pošta d.d.) may, in addition, perform agency activities for more than one
insurance undertakings in the case of insurance products which are in competition subject to a
written approval of the insurance undertaking for which they perform agency activities.
Besides insurance representation activities, another sales channel used for distribution of
insurance products in the Republic of Croatia is by insurance broker. Insurance brokerage
business is the activity of introducing, proposing or carrying out work preparatory to the
conclusion of insurance contracts and providing assistance in exercising rights under
insurance contracts, in particular in settlement of claims titled to an insurance company.
Insurance products
distribution channels
Internal distribution channels External distribution channels
An insurance brokerage company
An insurance agency
An insurance representation craft
Internet An insurance agency from a Member

State
External online Banks
distribution channel
Financial Agency (FINA)
Croatian Post Office (HP)
Figure 2 Insurance Products Distribution Channels in the Republic of Croatia (made by authors pursuant
to the provisions of the Insurance Act)
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The summary of all forms of external distribution channels covered by the Insurance Act is
given in the Figure 2.
By the end of the year 2013 in the Republic of Croatia there were 127 insurance agencies, 160
insurance representation crafts, 122 persons from the EEA authorized to conduct insurance
representation or brokerage business in the territory of the Republic of Croatia. At the same
time, out of totally of 29 banks, 24 banks were authorized to conduct insurance representation
activities. Moreover, out of totally of five housing savings banks, three housing savings banks
were authorized to conduct insurance representation activities.
Table 1 Entities providing insurance representation services in the Republic of Croatia by the end of 2013
Insurance agencies 127
Insurance representation crafts 160
Persons from the EEA authorized to conduct insurance representation
122
or brokerage business in the territory of the Republic of Croatia
Banks and housing savings banks 27
Financial Agency 1
Croatian Post Office 1
It is important to emphasize that the Ministry of Finance of the Republic of Croatia has
recently opened a public debate on the draft of the Amendments and Supplements of the
Insurance Act which will be open until April 2, 2014. Among numerous amendments, one
relates to the possibility given to investment firms to provide insurance representation
services.
3. Bancassurance in Europe
The following part of the paper is based on the data obtained from Insurance Europe - the
European insurance and reinsurance federation. The level of development of bancassurance in
Europe is given on the sample of 19 countries comprising of: Malta (MT), Germany (DE),
Slovenia (SI), Italy (IT), United Kingdom (UK), Portugal (PT), Sweden (SE), Spain (ES),
Romania (RO), Turkey (TR), France (FR), Austria (AT), Belgium (BE), Bulgaria (BG),
Luxembourg (LU), Netherlands (NL), Poland (PL), Slovakia (SK) and Ireland (IE). The
analysis is done separately for life and non-life insurance sector.
As it can be seen form Figures 3 and 4, distribution structures across EU markets are diverse,
adapted to consumers’ needs and constantly evolving.
When life insurance is concerned, bancassurance is the main distribution channel for life
insurance products in many southern European countries. Table 2 shows that bancassurance
accounts for almost 80% of sales in Portugal, more than 70% in Italy and around 60% in
Spain.
As far as intermediaries are concerned, Table 2 indicates that they are the dominant channel in
Germany (almost 80%), the Netherlands (more than 70%) and most central and eastern
countries (Romania and Bulgaria with more than 80% share).
Out of the 20 insurance markets surveyed, direct writing only prevails over the other
distribution channels in Croatia and in Poland where it accounted for almost 40% of the life
premiums in 2011. Direct sales are also rather widespread in Ireland and Slovakia with 40%
share in life insurance premium.
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Figure 3 European Life Insurance Distribution Channels in 2011 (%)
Notes:
1. Data for Denmark, Sweden and United Kingdom data are new business only
2. Data for Spain, Romania and United Kingdom data are from 2010
3. Data for Netherlands includes agents with brokers
4. UK bank assurance sales are included in the other channels
Figure 4 European Non-life Insurance Distribution Channels in 2011 (%)
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Notes:
1. Data for Spain, Ireland and Romania are from 2010
2. Data for Netherlands includes agents with brokers
As shown in Figure 4, among the 19 countries covered by the analysis, intermediaries (agents
and brokers) are the largest suppliers of non-life insurance products with a market share
reaching more than 90% in Italy and more than 80% in Germany and Luxembourg. However,
in Croatia and the Netherlands direct writing is by far the main distribution channel with a
share of more than 70% and almost 60% respectively.
Conversely to life insurance, direct sales through employees and distance-selling are
relatively common in the distribution of non-life products, where they constitute the second
largest distribution channel after intermediaries in most markets.
Another feature that differs from the life insurance sector is the fact that bancassurance
generally plays a minor role in non-life insurance and is still extremely rare in central and
eastern markets. In all countries covered by the analysis the share of bancassurance does not
exceed 15%.
4. Bancassurance in Croatia
According to the data from the Croatian Financial Services Supervisory Authority direct
writing (including internal sales network and „no commission“ sales) is by far the main
distribution channel with a more than 60% share. Moreover, the share of internal sales
network has been increasing over the last six years.
At the same time, bancassurance registers mild growth in the last few years and it reached 7%
share in 2012.
50,00
45,00
40,00
35,00
30,00 2012
25,00 2011
20,00 2010
15,00
2009
10,00
5,00 2008
0,00 2007
Figure 5 Croatian Insurance Premium Distribution Channels (%), (made by the authors according to the data
from Croatian Financial Services Supervisory Agency)
The level of development of bancassurance as a distribution channel in Croatia can be seen
from Figure 6 which shows the share of bancassurance in Croatian life and non-life insurance.
Similarly to other observed European countries, bancassurance is less developed in non-life
than in life insurance. In non-life insurance segment, the share of bancassurance ranges
between 1% and 3, 1%, whilst in the life insurance segment it reached 20% share in 2012.
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25,00
20,08
20,00 18,73 19,28
18,47
17,58
16,08
15,00
NON-LIFE
10,00 LIFE
5,00 3,10
2,26 2,66
1,01 1,38 1,59
0,00
2007 2008 2009 2010 2011 2012
Figure 6 Share of Bancassurance in Croatian Life and Non-life Insurance (%), (made by the authors according
to the data from Croatian Financial Services Supervisory Agency)
When observing the structure of non-life gross written premium achieved through
bancassurance in 2012, the largest share relates to credit insurance (43.9%), then to personal
accident insurance and insurance against fire and natural disasters with 24.4% and 18.2%
share respectively.
9,00
8,00 7,73
7,07
7,00 6,57
5,87 5,64
6,00 5,43
5,00
4,00
3,00
2,00
1,00
0,00
2007 2008 2009 2010 2011 2012
Figure 7 Share of bancassurance in Total Gross Written Premium (%), (made by the authors according to the
data from Croatian Financial Services Supervisory Agency)
5. Concluding Remarks
The distribution of insurance products has evolved significantly over the years. Insurers sell
their products either directly or through a variety of other distribution channels, of which the
most familiar are brokers, agents and bancassurance.
Bancassurance, as an alternative distribution channel, appeared as a result of the simultaneous
goal of insurance companies to reduce sales costs and of banks to earn additional revenue and
expand financial services. It appeared in 80s in France and it has developed in parallel with
life insurance business over the last decade.
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Today, bancassurance is the main life distribution channel in many European countries.
Agents and brokers also play an important role in the distribution of life policies. However,
direct sales through employees or distance-selling are less developed in life than in non-life
insurance. The distribution of non-life policies in Europe is mainly through intermediaries
(agents and to a lesser extent brokers) and direct sales by employees and distance-selling.
Similar conclusions can be drawn for Croatian bancassurance market where it ranges between
1% and 3.1% in non-life segment, whilst in the life insurance segment it reached 20% share in
2012. However, direct sales still play an important role when distributing insurance products
in Croatia.
We can conclude that distribution channels vary across countries adopting it to consumers'
needs and cultural diversities. As a result of technological developments, new distribution
channels are evolving ensuring that consumers have better access to insurance products and
stimulating competition in the price and quality of insurance products.
References:
B. Matijević (2009), Osiguranje, Naklada, Zadar
Croatian Financial Services Supervisory Agency, Banks authorized to conduct insurance representation
activities. Retrieved December 15, 2013, from http://www.hanfa.hr/registar/11/zastupnici-banke
Croatian Financial Services Supervisory Agency, Housing savings banks authorized to conduct insurance
representation activities. Retrieved December 15, 2013, from http://www.hanfa.hr/registar/12/zastupnici-
stambene-stedionice
Croatian Financial Services Supervisory Agency, Insurance Agencies Registers. Retrieved December 15,
2013, from http://www.hanfa.hr/registar/4/drustva-za-zastupanje-u-osiguranju?&page=0
Croatian Financial Services Supervisory Agency, Insurance Representation Crafts Registers. Retrieved
December 15, 2013, from http://www.hanfa.hr/registar/5/obrti-za-zastupanje-u-osiguranju?&page=0
Croatian Financial Services Supervisory Agency, Notifications from EU Member States, Retrieved
December 15, 2013, from http://www.hanfa.hr/EN/nav/221/notifications-from-eu-member-states-
insurance.html
Croatian Financial Services Supervisory Agency, Statistics 2007, Retrieved December 20, 2013, from
http://www.hanfa.hr/getfile/39162/Statistika%20osiguranja%20za%202007.%20godinu_01%20.xls
http://www.hanfa.hr/getfile/39161/Statistika%20osiguranja%20za%202008.%20godinu.xls
Croatian Financial Services Supervisory Agency, Statistics 2009, Retreieved December 20, 2013, from
http://www.hanfa.hr/getfile/39160/statistika2009_final.xls
Insurance Act, (Official Gazette No. 151/05, 87/08, 82/09 and 54/13), Retrieved December 15, 2013, from
http://www.hanfa.hr/HR/nav/95/trziste-osiguranja---zakoni-misljenja-i-pravilnici.html
Insurance Europe, European Insurance – Key Facts, August 2013, p. 1-28. Retrieved December 17, 2013,
from http://www.insuranceeurope.eu/uploads/Modules/Publications/final-key-facts-2013.pdf
Osiguranje
V. Barbir (2004), Čimbenici uspješnosti prodaje usluge osiguranja, Ekonomski pregled, 55 (9-10) 815-839.
Retrieved August 11, 2013, from http://hrcak.srce.hr/index.php?show= clanak&id_clanak_jezik=24747
Liderpress, Open public debate on the Insurance Act, Retrieved March 24, 2014, from
http://www.osiguranje.hr/NewsView.aspx?id=15747&cred=%2561%2574%257A%256D%2534%255A%
2563%2559%2548%2565%2571%2534%254A%2558%2565%2568%254C%256F%2569%2543%2561%
2551%253D%253D
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The Role of Reinsurance on the Croatian Insurance Market
Tomislava Pavic Kramaric

tpavic@oss.unist.hr
Marina Krajcar
mk34189@oss.unist.hr
Abstract. Reinsurance is an integral part of the insurance market and plays the vital role regarding the
financial stability of the global insurance markets. The authors in this paper are investigating the
dynamics of premium ceded to reinsurance in the Republic of Croatia in the 2002-2012 period. In total
observed period, the share of premium ceded to reinsurance is quite stable ranging between 9.82% and
11.63%. Moreover, the analysis reveals that the share of premium ceded to reinsurance is substantially
higher in non-life insurance than in life insurance segment which in 2012 accounted for 14.32% and
3.70% respectively. Furthermore, as the purpose of reinsurance is to provide cedants with lower
claims costs, the paper shows the share of reinsurance in settled claims throughout the observed
period. The authors also describe the legal system in the Republic of Croatia regulating the reinsurance
activities which is completely transposed form acquis communautaire.
Key words: reinsurance, Croatian reinsurance market, settled claims
1. Introduction
Reinsurance refers to an insurance contract between one insurer (the cedant) and reinsurer to
indemnify against losses on one or more contracts issued by the cedant in exchange for a
consideration (the premium). Therefore, reinsurance can be described as the insurance of the
insurer.
It is an integral part of the insurance market and plays the vital role regarding the financial
stability of the global insurance markets. The importance of reinsurance becomes even more
significant when considering the fact that reinsurer can transfer of risk to another reinsurer, i.
e. retrocessionnaires.
Figure 1 Characterisation of the insurance market’s hierarchical structure
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Risk transfer transactions, whether traditional reinsurance or otherwise, seek to provide
cedants with lower or more predictable claims costs, in return for a premium. They can
function as alternative means of capital access in order to finance risk and business
acquisition costs.
The dominant connections between primary insurance and reinsurers are vertical as they are
between reinsurers and retrocessionnaires. Therefore, it can be said that the structure of the
insurance market is essentially hierarchical as shown in Figure 1.
The objectives of reinsurance can be summarized as follows:
 to reduce volatility, and thus the uncertainty of the cedants pricing risks, by pooling.
This is done to increase the probability of survival of the cedant over a given time. In
purchasing reinsurance, cedants seek to stabilise their financial performance and to
improve their security through the pooling of risk.
 to provide flexibility for insurers in the size and types of risk and the volume of
business they can reasonably underwrite. It can allow the insurer to enter into new
business, expand or withdraw from a class or line of business and/or geographical
area within a short period.
 to assist insurers by limiting wide fluctuations in underwriting results. As a
consequence, the limited risk spread will allow the insurers to reduce the required
amount of their own funds at risk and hence improve the insurer’s solvency margin.
 to provide for protection against the potential large accumulations of individual losses
that can result from catastrophic events, for example, earthquakes, bush-fires and
cyclones.
 to assist in financing insurance operations as an alternative to increasing an insurer’s
capitalisation. In this regard, the insurer is able to utilise the asset backing of large
reinsurers.
Reinsurance policies can be classified according to whether they are proportional or non-
proportional. In the case of proportional policy, the proportionate share of any loss between
the two parties is fixed at the commencement of the policy. In the case of non-proportional
reinsurance, the proportionate share can only be determined after the amount of loss is known.
Reinsurance
Policies
Proportional Non-Proportional
Quota Share Surplus Excess of Loss Excess of Loss

ratio
Figure 2 Types of Reinsurance Policies

Proportional reinsurance can be in a form of quota share reinsurance or surplus reinsurance or
a combination of the two.
Quota share reinsurance is the simplest type of reinsurance policy under which, a set
percentage of all policies written by the insurer falling within the scope of the treaty are
ceded. Under this policy the reinsurer can be secure in the knowledge that there will be no
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selection against them and that the insurer will be motivated to ensure that they underwrite
profitably as they will meet proportionate share of any loss. However, the insurer has to cede
the set percentage of all insured risks, including smaller risks which they could safely retain.
Surplus reinsurance is another type of proportional reinsurance method involving the insurer
first deciding on its maximum acceptable retention for the class of business or policy
concerned after which the insurer purchases additional lines of reinsurance as needed. The
advantage to the insurer is that under this arrangement they only cede that part of the risk that
exceeds their capacity while small value policies well within their capacity are fully retained.
The main forms of non-proportional reinsurance are excess of loss and stop loss.
Excess of loss is type of non-proportional reinsurance under which a reinsurer pays out the
part of the claims that exceeds an insurer's retention, i.e. priority. This type of non-
proportional reinsurance can have two forms:
 Per risk – it is designed to reinsure large single claims above the retention level
 Per event (catastrophe excess of loss) – it covers losses arising from a particular event
such as a storm or a flood. It provides protection against accumulation of risk, i.e.
protection against all damages which can be caused by one event (catastrophic risk
insurance where more than one person can have consequences of the same causes)
Excess of loss ratio or Stop loss reinsurance is type of non-proportional reinsurance under
which the insurer meet all losses up to a stated loss ratio and then reinsure loss ratio above
this figure. The reinsurer takes over the payment of claims whose amount exceeds a stated
annual amount. This amount is determined as a percentage of the technical premium (that is
the lower limit), provided that the obligations of reinsurers are limited to the specified amount
(cap).
Individual large Accumulations of losses
losses from one event
Quota Surplus Excess of loss – Excess of loss – Excess of loss

share per risk basis per event basis ratio/stop loss
Accumulations of
losses in any one
year
Key
Specifically designed to deal with the type of loss
Indirectly helps to reduce the type of loss

Figure 3 Appropriate forms of reinsurance
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Each type of reinsurance coverage has its advantages and disadvantages for both an insurer
and a reinsurer, but the selection between many of them depends on different types of loss
that may affect an insurer’s aggregate claims cost on annual basis. According to Diacon and
Carter (1992) quota share, surplus and risk-basis excess of loss reinsurances all reduce the
size of retained individual losses and at the same time reduce an insurer’s exposure to
accumulations of losses from a single catastrophic event and to accumulation in a single year.
Excess of loss reinsurance on a per event basis also helps to control accumulations in a single
year4, although the excess of loss ratio is the most directly relevant form of reinsurance
against that risk.
2. Legal Framework Regulating Reinsurance Business in the Republic of Croatia

The business operations and operating principles of reinsurance companies as well as the
terms and conditions for the establishment, supervision and dissolution of reinsurance
companies in the Republic of Croatia are regulated by the Insurance Act (Official Gazette No
151/05, 87/08, 82/09 and 54/13) and subordinate legislation.
It states that reinsurance business constitutes the conclusion and execution of reinsurance
contracts, whereby the risk in excess of the retention of an insurance company is transferred
to a reinsurance company, that is, the activities involving acceptance of the risks ceded by an
insurance company.
Furthermore, it regulates that a reinsurance company may be set-up in the form of a joint-
stock company or European joint-stock company only and it may carry on reinsurance
business as an exclusive activity.
The above stated Act also determines the minimum amounts of share capital and the
guarantee fund of a reinsurance company that may not be less than HRK 25,500,000.00.
In the case of general (obligatory) reinsurance contracts, an insurance company must cover
only that portion of the risks accepted which, according to the tables of maximum covers,
exceed the shares in risk compensation, whereas in the case of individual (facultative)
reinsurance contracts, the retention may be lower than that specified in the tables of maximum
covers.
The Act also imposes on insurance companies to adopt, for each financial year, a planned
reinsurance programme which must cover:
 calculation of risk retentions, broken down by individual line of insurance;
 table of maximum covers drawn up on the basis of the calculations referred of risk
retentions; and
 procedures, bases and criteria for determining a probable maximum loss that is likely
to arise on the occurrence of a single event arising from a certain accepted risk.
In the case of calculation of risk retentions an insurance company takes into account in
particular:
 the level of guarantee capital;
 the total volume of business;
 the amount of insurance premiums written, broken down by class and line of
business;
 shares of individual lines of insurance in the technical bases; and
 adjustments due to deviations under individual lines of insurance.
In order to facilitate conducting of reinsurance activities, these provisions were adopted to
eliminate the most serious differences between the laws of member states of the EU since a
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legal framework should be provided for reinsurance companies to conduct business
throughout the internal market. Therefore, the following Directives were transposed into the
legal system of the Republic of Croatia:
 Council Directive 64/225/EEC EEC of 25 February 1964 on the abolition of
restrictions on freedom of establishment and freedom to provide services in respect
of reinsurance and retrocession;
 Directive 2005/68/EC of the European Parliament and of the Council of 16
November 2005 on reinsurance and amending Council Directives 73/239/EEC and
92/49/EEC, and
 Directive 2009/138/EC of the European Parliament and of the Council of 25
November 2009 on the taking-up and pursuit of the business of Insurance and
Reinsurance (Solvency II).
According to the Solvency II Directive, the minimum capital requirement an insurer is
required to hold is affected by the degree to which they reinsure their business meaning that
insurers that retain most or all of their risk will be required to hold greater levels of capital
than reinsured insurers.
The inclusion of these provisions in the Croatian insurance regulatory framework ensures
complete compliance of reinsurance business with the acquis communautaire.
3. Reinsurance in the Republic of Croatia

As shown in Figure 4 the share of total gross premium written ceded to reinsurance in the
whole observed period ranged between 10.07% in 2002 and 11.43% in 2012. The mild
decline in shares of premium ceded to reinsurance was registered in 2008, as well as in 2011
and 2012. This decline was also evident when observing the absolute values of premium
ceded to reinsurance. However, this was not the case in 2004 when the premium ceded to
reinsurance increased compared to the previous year, but its proportion in total gross written
premium decreased slightly. This was due to the fact that at the same time gross written
premium achieved much higher growth rate.
Figure 4 The Share of Total, Non-life and Life Gross Written Premium Ceded to Reinsurance in the Republic of
Croatia in the 2002-2012 period
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The average share of premium transferred to reinsurance in Croatia amounted to 10.69%.
Comparing these figures to the global reinsurance market one can see that this proportion is
more than twice the amount of the premium that is transferred to reinsurance on a worldwide
basis which in 2010 accounted to 4.61%.
When the analysis of the proportion of the gross written premiums ceded to reinsurance is
split on life and non-life insurance segment we can see that the share of life insurance
premium ceded to reinsurance ranges between from the minimum amount of 3.37% to a
maximum of 6.16%.
When observing non-life insurance segment, these figures are substantially higher with a
minimum share of non-life insurance premium ceded to reinsurance amounting to 11.50% and
a maximum amounting to 14.47%.
This is similar to the global premium volumes in reinsurance where in 2010 only 2% life
insurance premium was ceded to reinsurance and 9% of non-life premium.
Since the purpose of reinsurance is to protect the insurer from insolvency and major catastrophic
losses it is always useful to see to which extent reinsurers participated in settled claims.
Figure 6 The share of Reinsurance in Non-life, Life and Total Settled Claims in the Republic of Croatia in the
2002-2012 period
4. Conclusion
Despite the small scale of the reinsurance market which accounts for no more than 5% of
global insurance market, reinsurance provides the means for risks to be spread throughout the
global insurance industry ensuring financial stability of insurance markets.
Although there are about 200 reinsurance companies in the world, the international market is
dominated by a few major players, mostly from Europe, but with substantial US and
Bermudan share. In Croatia, the reinsurance market amounts to about 11% of total premium,
and there is currently only one reinsurance company, Croatia Lloyd, operating in the market.
However, according to the insurance legislation, modelled on EU Directives, there are no
restrictions to using reinsurers abroad.
P - 109
In total observed period, i.e. in 2002-2012 period the average share of premium ceded to
reinsurance amounted to 10.69%. Moreover, the analysis reveals that the share of premium
ceded to reinsurance is substantially higher in non-life insurance than in life insurance
segment which in average amounts to 12.84% and 4.41% respectively.
Taking into account the fact that insurance companies do not cede all the risks but retain part
of them, it would be useful for further research to investigate which particular factors
influence the amount of risk to be transferred to reinsurance companies.
References:
Council Directive 64/225/EEC EEC of 25 February 1964 on the abolition of restrictions on freedom of
establishment and freedom to provide services in respect of reinsurance and retrocession, retrieved
January 20, 2014, from http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=DD:I:1963-
1964:31964L0225:EN:PDF
Croatian Financial Services Supervisory Agency, Regulations, Insurance Market, retrieved January 15,
2014, from
http://www.hanfa.hr/getfile/38759/Neslu%C5%BEbeni%20pro%C4%8Di%C5%A1%C4%87eni%20t
ekst%20Zakona%20o%20osiguranju.pdf
Croatian Financial Services Supervisory Agency, Statistics from 2005-2012, retrieved January 19,
2014, from http://www.hanfa.hr/HR/nav/106/statistika.html#section2
Directive 2005/68/EC of the European Parliament and of the Council of 16 November 2005 on
reinsurance and amending Council Directives 73/239/EEC and 92/49/EEC, retrieved January 20,
2014, from http://eur-
lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2005:323:0001:0001:EN:PDF
Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the
taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II), retrieved January
20,2014,from
E. Vaughan & T. Vaughan (2000). Osnove osiguranje: Upravljanje rizicima, Mate, Zagreb
http://eurlex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2009:335:0001:0155:en:PDF
Insurance Companies Supervisory Authority, Statistics, different annual issues from 1998-2004
International Association of Insurance Supervisors (IAIS), ICP 13 Reinsurance and Other Forms of
Risk Transfer, retrieved January 15, 2014, from
http://www.iaisweb.org/index.cfm?pageID=689&icpAction=listIcps&icp_id=7&showStandard=1&sh
owGuidance=1&showIntroGuidance=1
International Association of Insurance Supervisors (IAIS), Reinsurance and Financial Stability, 2012,
p. 1- 52, retrieved January 15, 2014, from http://www.iaisweb.org/
Ordinance on the methodology for the calculation of insurance companies'/reinsurance companies'
retention levels in tables of maximum coverage and on the calculation of maximum probable loss,
Croatian Financial Services Supervisory Agency, Regulations, Insurance Market, retrieved January 15,
2014, from http://www.hanfa.hr/getfile/39658/5_4_17_ic.pdf
R. Thoyts (2010). Insurance Theory and Practice, Routledge Taylor&Francis Group, London and
New York
S. R. Diacon & R. L. Carter (1992). Success in Insurance, John Murray
P - 110
Neovisnost revizora kao pretpostavka učinkovitosti eksterne
revizije
Marijana Bartulović
Sveučilište u Splitu, Sveučilišni odjel za forenzične znanosti, Split, Hrvatska
marijana@unist.hr
Ivica Filipović
Damir Mihanović
Croatia zdravstveno osiguranje d.d., Zagreb, Hrvatska
dmihanovic1@gmail.com
Sažetak. Eksterna revizija ima iznimno važnu ulogu u povećanju vjerodostojnosti i korisnosti
financijskih izvještaja. Naime, korisnici financijskih izvještaja očekuju da revizori kao neovisne i
stručne osobe povećavaju kvalitetu financijskih izvještaja a samim time i njihovu korisnost u procesu
poslovnog odlučivanja. Brojni korporativni skandali koji su se dogodili u SAD-u ali i u europskim
državama potaknuli su pitanja o korisnosti revizije te su dodatno potaknuli raspravu o vječno aktualnoj
temi neovisnosti samih revizora. Neovisnost eksternih revizora je ključna u osiguranju pouzdanosti i
vjerodostojnosti financijskih informacija te uz profesionalnu etiku revizora predstavlja temelj
revizijske profesije. U okviru ovog rada autori razmatraju koncept neovisnosti revizora te izazove i
prijetnje neovisnosti s kojima se revizori svakodnevno susreću obavljajući reviziju u suvremenim
uvjetima poslovanja.
Ključne riječi: eksterna revizija, neovisnost revizora, revizijske usluge, revizijske naknade.
1. Uvod
Autori u okviru ovog rada obrađuju koncept neovisnosti revizora budući da samo neovisni
revizor može jamčiti učinkovitu eksternu reviziju i izraziti objektivno i nepristrano mišljenje o
financijskim izvještajima. Brojni korporativni skandali koji su uzdrmali računovodstvenu i
revizijsku profesiju ponovno su pozornost regulatora usmjerili na neovisnost revizora te je
ova problematika ponovno postala aktualna tema rasprava regulatora te znanstvenih i stručnih
krugova. Neovisnost revizora je ključna u razmatranju pouzdanosti i kvalitete
računovodstvenih informacija te stoga ne iznenađuje činjenica da regulatori sve više svoju
pozornost usmjeravaju baš na neovisnost revizora kao jednu od ključnih karakteristika
eksterne revizije. Neovisnost revizora je neophodna kako bi se pojačalo javno povjerenje u
funkcioniranje tržišta kapitala budući da je neovisnost jedan od osnovnih razloga korištenja
revizorskih usluga na tržištu kapitala.
Revizori se javljaju kao čuvari poštenja financijskog izvještavanja te pridonose pouzdanosti i
vjerodostojnosti financijskih informacija što u konačnici pomaže investitorima u donošenju
odluka i unaprjeđuje efikasno funkcioniranje tržišta kapitala. Korporativni neuspjesi koji su se
dogodili ukazali su na potrebu za još većim povjerenjem i transparentnošću te su suočili
revizore s još većim etičkim izazovima. U današnjem, turbulentnom i neizvjesnom
P - 111
poslovnom okruženju javna očekivanja vezana uz etiku i profesionalnost eksternih revizora su
porasla te se od revizora, više nego ikada do sada, očekuje da svoje profesionalne dužnosti
obavlja u skladu s usvojenim načelima etike revizijske profesije. Revizori se u svom radu
trebaju pridržavati najviših standarda profesionalizma te u njihovom djelovanju do punog
izražaja trebaju doći poštenje i objektivnost kao posljedica njihove neovisnosti.
U današnjem promjenjivom poslovnom okruženju cjelokupna revizijska profesija pa tako i
neovisnost revizora se nalaze pred brojnim izazovima i prijetnjama. Ti izazovi se ponajprije
odnose na spektar usluga koje svojim klijentima mogu pružati revizorska društva te na
naknade koje im zaračunavaju za obavljene usluge. Pitanje pružanja nerevizijskih usluga
klijentima uvijek je bilo sporno a posebno je naglašeno nakon korporativnih neuspjeha koji su
pokazali da je neovisnost revizora bila ugrožena pružanjem dodatnih usluga klijentima.
Također, pitanje revizijskih naknada i načina njihova ugovaranja je bez sumnje prijetnja
neovisnosti revizora koja je često predmet rasprava različitih interesnih krugova. U okviru
ovog rada autori doprinose razmatranju prethodno navedenih izazova i prijetnji neovisnosti
revizora. Nakon uvodnog dijela autori u drugom dijelu, u kratkim crtama prikazuju temeljna
načela etike revizijske profesije. Treći dio rada se odnosi na definiranje pojma neovisnosti
dok se u četvrtom dijelu prezentiraju izazovi i prijetnje neovisnosti revizora. Posljednji dio
rada donosi zaključna razmatranja o problematici neovisnosti revizora u suvremenim uvjetima
poslovanja.
2. Temeljna načela etike revizijske profesije

Etika uz neovisnost predstavlja temelj revizijske profesije te čini bitnu odrednicu revizijske
teorije i prakse. Revizori se u svom radu trebaju pridržavati visokih standarda profesionalnog
i etičnog ponašanja kako bi postigli vjerodostojnost, objektivnost, profesionalizam i
povjerenje koji predstavljaju nužne karakteristike eksternih revizora. Dakle u svom radu
eksterni revizori se trebaju pridržavati sljedećih načela etike: poštenje, objektivnost,
profesionalna kompetentnost i dužna pažnja, povjerljivost te profesionalno ponašanje (Kodeks
etike za profesionalne računovođe, 2010). Načelo poštenja zahtijeva od revizora da bude
iskren i pošten u svim profesionalnim i poslovnim odnosima. Sukladno načelu objektivnosti
revizor ne smije dozvoliti da pristranost, sukob interesa ili neprimjeren utjecaj drugih
nadvladaju njegove profesionalne i poslovne prosudbe. Profesionalna kompetentnost i dužna
pažnja etičko su načelo koje zahtijeva od revizora da kontinuirano, i to na primjerenoj razini,
održava profesionalna znanja i vještine kako bi u svakom trenutku bio u stanju pružiti klijentu
ili poslodavcu kompetentnu profesionalnu uslugu temeljenu na suvremenim dostignućima
prakse i zakonodavstva. Temeljem načela povjerljivosti revizor će voditi brigu da bez
posebnog ili odgovarajućeg odobrenja ne objavi ni jednu informaciju koju je stekao pružajući
svoje usluge, niti će takve informacije upotrijebiti kako bi ostvario osobnu korist ili korist za
nekoga trećega. U konačnici, revizor će vođen načelom profesionalnog ponašanja postupati u
skladu s relevantnim zakonima i regulativama te izbjegavati svaku radnju koja diskreditira
profesiju (Kodeks etike za profesionalne računovođe, 2010). Prethodno navedena načela etike
revizijske profesije moguće je u praksi dosljedno primijeniti jedino pod uvjetom da je revizor
u izvršavanju svojih zadaća potpuno neovisan. Neovisnost revizora je uz profesionalnu etiku
temelj revizijske profesije te se u nastavku rada detaljnije obrađuje.
3. Pojam neovisnosti revizora

Neovisnost revizora je jedan od glavnih razloga korištenja revizijskih usluga na tržištima
kapitala. Naime, javno povjerenje u samo funkcioniranje tržišta kapitala uvelike ovisi o
pouzdanosti financijskih izvještaja te se ne kaže bez razloga kako je revizija „mjera
vjerodostojnosti financijskih izvještaja“. Javna očekivanja vezana uz neovisnost revizora i
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profesionalnu etiku su porasla nakon brojnih korporativnih skandala koja su uzdrmala tržišta
kapitala te se dodatno potaknula problematika neovisnosti revizora. Naime, korisnici
financijskih izvještaja, primarno investitori na tržištu kapitala ovise o poštenju revizijske
profesije te je zadatak cjelokupne revizijske profesije suočiti se s izazovima promjenljive
okoline, podići kvalitetu revizije te u konačnici vratiti ugled i povjerenje investitora u ovu
profesiju. Samo neovisni revizori mogu biti javni zaštitnici poštenja financijskih izvještaja i
mogu štititi javni interes.
U kontekstu rasprave o neovisnosti nemoguće je zaobići samo pojmovno određenje
neovisnosti revizora. U literaturi iz područja revizije se mogu pronaći različite definicije
pojma neovisnosti. Tako, primjerice, Mautz i Sharaf fokus stavljaju na konceptualni okvir
neovisnosti te navode tri faze neovisnosti revizora: neovisnost pristupa i stava, sloboda od
pristranosti ili predrasuda te uvažavanje činjenice da je javno priznanje i prihvaćanje
revizorovog statusa značajno za njihovu ulogu (Mautz & Sharaf, 1961). Nadalje, većina
autora je suglasna da se koncept neovisnosti revizora sastoji od dva elementa: neovisnost
mišljenja i neovisnost prilikom nastupa. Neovisnost mišljenja se odnosi na samu objektivnost
revizora te podrazumijeva odsustvo mentalne pristranosti pri obavljanju revizije. Neovisnost
prilikom nastupa se odnosi na očite sukobe interesa te je povezana s mišljenjima korisnika o
neovisnosti revizora u danoj situaciji (Soltani, 2009). Neovisnost prilikom nastupa je dakle
povezana s percepcijom korisnika financijskih izvještaja o neovisnosti revizora te je
neophodna kako bi uvjerila korisnike da financijski izvještaji ne sadrže značajna pogrešna
prikazivanja.
Nadalje, neovisnost revizora se često definira kao vjerojatnost da će revizor izvijestiti javnost
o otkrivenim nedostatcima u financijskim izvještajima (Soltani, 2009). Vjerojatnost da će
revizor izvijestiti o uočenim nedostatcima ovisi o dva čimbenika: o vjerojatnosti da će revizor
otkriti nedostatke u financijskim izvještajima što izravno ovisi o njegovoj stručnosti i
kompetentnosti te o vjerojatnosti da će revizor izvijestiti o otkrivenim nedostatcima što ovisi
o njegovoj neovisnosti od klijenta kod kojeg se revizija provodi. Naime, nameće se pitanje
hoće li u slučaju otkrivanja značajnih nedostataka u financijskim izvještajima revizor izdržati
pritisak klijenta da ne objavi otkrivene nedostatke javnosti. Dakle, neovisnost revizora je
implicitno uvjetovana njegovom objektivnošću i sposobnošću da izdrži različite pritiske od
strane klijenta prilikom provođenja revizije i izvještavanja o revizijskim nalazima.
Neovisnost revizora pretpostavka je izvješćivanja o otkrivenim nedostacima u financijskim
izvještajima. Naravno, pod uvjetom da revizor otkrije nepravilnosti u financijskim
izvještajima. Čak i kad otkrije pogrešne prikaze u financijskim izvještajima ne mora značiti da
će, iako bi trebao, revizor o njima izvijestiti korisnike informacija iz tih izvještaja. Ponajprije
iz razloga što je često izložen pritiscima klijenta. Zato se za neovisnost revizora zna kazati
kako je ona sinonim za revizorovu objektivnost i sposobnost da izdrži pritisak klijenta u
provođenju revizije (Soltani, 2009). Slijedom prethodno navedenog razvidno je da se revizori
neprestano nalaze pred izazovima koji mogu narušiti njihovu neovisnost međutim oni kao
čuvari povjerenja u financijsko izvještavanje poduzeća moraju biti objektivni i izraziti
nepristrano mišljenje o financijskim izvještajima. Jedino takav način promišljanja i djelovanja
od stane revizora može očuvati revizijsku profesiju i othrvati se različitim izazovima i
prijetnjama neovisnosti koje nameće suvremeno poslovno okruženje.
4. Izazovi i prijetnje neovisnosti revizora

Poslovno okruženje u kojem revizori djeluju neprestano se mijenja te se cjelokupna jednako
revizijska kao i računovodstvena profesija treba prilagođavati promjenama i pratiti tempo
novonastalih uvjeta poslovanja. Posljednjih godina tržište revizijskih usluga se naglo proširilo
jer je povećan broj poduzeća u kojima je godišnja revizija postala zakonska obveza. Nadalje,
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revizori su s vremenom, osim revizijskih, sve više počeli obavljati nerevizijske usluge čime je
otvoreno pitanje njihove neovisnosti. Kao posljedica narušene neovisnosti, brojni su primjeri
neprofesionalnih angažmana revizora koji su podržavali neistinito korporativno izvještavanje
i time doveli široki spektar korisnika informacija u zabludu. Takvi neprimjereni angažmani
najčešće su motivirani produljivanjem poslovne suradnje, povećanjem cijena revizijskih
usluga, pružanjem većeg broja nerevizijskih usluga i sl. Rezultat takvog odnosa jednog dijela
revizijske profesije je zabrinjavajući saldo korporativnih skandala za koji su u dobroj mjeri
''zaslužni'' i revizori.
Percepcija javnosti o ugledu revizijske profesije i neovisnosti revizora je narušena te se
cjelokupna revizijska profesija nalazi pred izazovima koji traže odgovore na brojna otvorena
pitanja, sve u funkciji osiguranja neovisnosti revizora i podizanja kvalitete revizije. U tom
kontekstu revizijska profesija će trebati zauzeti jasno stajalište o pružanju nerevizijskih usluga
od strane revizora te o načinu formiranja cijena revizijskih usluga.
4.1 Nerevizijske usluge kao prijetnja neovisnosti revizora
Glavni rezultat revizijskih aktivnosti je neovisno i nepristrano mišljenje o financijskim
izvještajima poduzeća. Revizorovo mišljenje bitno utječe na proces donošenja odluka o
investiranju i financiranju te samo kvalitetno obavljena revizija može biti od koristi različitim
interesno-utjecajnim skupinama. Kvaliteta revizorskog mišljenja je preduvjet za održavanje
povjerenja u financijsko izvještavanje poduzeća a kako bi održali povjerenje korisnika
revizori moraju biti objektivni i nepristrani u izražavanju svojih mišljenja. Objektivnost i
nepristranost podrazumijevaju neovisnost mišljenja od poduzeća u kojem se provodi revizija.
Na kvalitetu revizije mogu utjecati ostale usluge koje se pružaju klijentu budući da te usluge
proširuju opseg revizorova angažmana ali i stvaraju prijetnju njegovoj neovisnosti. Naime, s
vremenom se povećao broj nerevizijskih usluga koje su revizori pružali svojim klijentima što
je utjecalo na porast prihoda od nerevizijskih usluga ali i na povećanje ekonomske ovisnosti
revizora o određenom klijentu.
Takva praksa dovodi do ugrožavanja neovisnosti revizora posebno ako prihodi od
nerevizijskih usluga premašuju one od revizijskih. Zabrinutost regulatora se pokazala
opravdanom posebno nakon brojnih korporativnih skandala gdje se pokazalo da je neovisnost
revizora bila narušena i zbog pružanja nerevizijskih usluga. Za primjer je moguće navesti
aferu Arthura Andersena, pete po veličini revizorske tvrtke u svijetu. Ova revizorska tvrtka je
Enronu pružala usluge eksterne revizije, interne revizije i usluge savjetovanja te je za ove
usluge primila naknadu u iznosu od 47,5 milijuna dolara (Soltani, 2009). Od ovog iznosa
34,2 milijuna dolara se odnosilo na reviziju i porezno savjetovanje dok se 13,3 milijuna dolara
odnosilo na ostale usluge. Nakon što je otkrivena prijevara Enrona i Andersen se našao u
središtu skandala. Epilog cijele afere je da je Andersen dobio zabranu pružanja usluga revizije
u SAD-u čime je završilo njegovo revizijsko djelovanje.
Propast Enrona je dovela do detaljnijeg ispitivanja ne samo Andersena nego i prakse ostalih
revizijskih tvrtki koje su uz reviziju pružale i nerevizijske usluge svojim klijentima. Česta su
stajališta, koja su posebno naglašena nakon brojnih korporativnih skandala koji su se dogodili,
prema kojima bi regulatori trebali zabraniti obavljanje nekih, ako ne i svih, nerevizijskih
usluga. Tako su u SAD-u, prema Zakonu Sarbanes-Oxley, zabranjene sljedeće nerevizijske
usluge (Sarbanes-Oxley Act, 2002):
- knjigovodstvene usluge povezane s računovodstvenim zapisima ili financijskim
izvještajima klijenta,
- usluge oblikovanja i implementacije financijskog informacijskog sustava,
- usluge procjene ili vrednovanja bilančnih pozicija,
- aktuarske usluge,
- usluge interne revizije,
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- usluge upravljanja,
- usluge brokera ili dilera, investicijskog savjetnika i investicijskog bankarstva,
- pravne i stručne usluge koje nisu povezane s revizijom,
- ostale usluge koje odredi regulator.
U Republici Hrvatskoj revizori također imaju mogućnost da klijentima uz revizijske pružaju i
cijelu paletu nerevizijskih usluga. Prema članku 11. Zakona o reviziji (Zakon o reviziji, 2005)
revizor može, uz usluge revizije, obavljati sljedeće dodatne djelatnosti:
- usluge s područja financija i računovodstva,
- usluge financijskih analiza i kontrola,
- usluge poreznog i ostaloga poslovnog savjetovanja,
- usluge procjenjivanja vrijednosti poduzeća, imovine i obveza,
- usluge sudskog vještačenja,
- usluge izrade i ekonomske ocjene investicijskih projekata.
Isključena je mogućnost pružanja usluga revizije ako revizorsko društvo odnosno samostalni
revizor obavlja usluge s područja financija i računovodstva, poreznog i ostaloga poslovnog
savjetovanja, procjenjivanja vrijednosti poduzeća, imovine i obveza te sudskog vještačenja u
istoj pravnoj osobi za istu poslovnu godinu (Zakon o reviziji, 2005).
Razlozi zabrane nerevizijskih usluga temelje se na pretpostavci da će pružanje tih usluga
ugroziti neovisnost revizora, tim prije ako su ti poslovi unosniji od revizijskih poslova. Veći
opseg nerevizijskih usluga povećava ekonomsku ovisnost revizora o njegovu klijentu.
Nerevizijske usluge zahtijevaju blisku suradnju revizora i uprave klijenta, što može biti prvi
korak u ugrožavanju neovisnosti revizora. Uz to, usluge poreznog savjetovanja mogu dovesti
revizora u položaj da štiti interes klijenta, a ne regulatora. Zato se regulatori pribojavaju da će
revizori žrtvovati svoju neovisnost u zamjenu za zadržavanje klijenta koji je spreman nuditi
dodatne nerevizijske usluge, u pravilu uz visoke naknade (Soltani, 2009).
4.2 Cijena revizijskih usluga
Cijena revizijskih usluga odnosno revizijska naknada bitno utječe na angažman revizora te
istovremeno predstavlja i prijetnju neovisnosti revizora. U nekim državama pitanje revizijske
naknade je definirano kroz tarifu revizijskih usluga, dok je u drugim državama pitanje
revizijske naknade prepušteno klasičnom komercijalnom ugovaranju. Tako se i u Hrvatskoj
iznos revizijske naknade određuje ugovorom (Zakon o reviziji, 2005). Utvrđivanje revizijske
naknade uz primjenu tarife revizijskih usluga u prvi plan stavlja kvalitetu i ugled revizora te
se smatra da je veći ugled revizora garancija njegove veće neovisnosti a time i veće kvalitete
revizije. Komercijalno ugovaranje revizijske naknade otvara prostor tehnikama kao što su
„slučaj prijeteće zamjene“, „taktika niske lopte“ i „kupovanje mišljenja“.
Ove tehnike predstavljaju nepoželjne učinke vezane uz revizijske naknade i ugrožavanje same
neovisnosti revizora. Slučaj prijeteće zamjene (Soltani, 2009) se odnosi na situacije u kojima
je neovisnost revizora ugrožena zbog straha od gubitka klijenta i prihoda koji klijent donosi
revizoru. Taj strah je najčešće posljedica izražavanja modificiranog mišljenja (Filipović,
2009) o financijskim izvještajima klijenta. Taktika niske lopte predstavlja poseban aspekt
cjenovne konkurencije a podrazumijeva smišljene promjene revizora s ciljem smanjenja
revizijskih naknada. Ova nepoželjna situacija nastaje kada tvrtke novim klijentima postave
revizijske naknade ispod njihovih početnih troškova zbog očekivanja da će buduće naknade
premašiti buduće granične troškove revizije (Soltani, 2009).
Dakle, revizori smisleno koriste taktiku niske lopte i početne naknade snižavaju s namjerom
da zadrže svoje klijente kroz duži vremenski period i na taj način kroz buduće naknade
kompenziraju početno niske cijene svojih usluga. Korištenje taktike niske lopte može narušiti
neovisnost revizora jer su izloženi pritisku zadržavanja klijenta u dužem vremenskom periodu
ali istovremeno može rezultirati i smanjenom kvalitetom revizije. Kupovanje mišljenja kao
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još jedan od aspekata cjenovne konkurencije postoji u situacijama kada poduzeće može
izbjeći nepovoljno izvješće čak i kada nema dodatnih prihoda za revizora. Kupovanje
mišljenja može poprimiti različite oblike a sve s ciljem postizanja čistog odnosno pozitivnog
revizijskog mišljenja. Tako primjerice, klijent može zamijeniti revizora očekujući da će novi
revizor vjerojatnije dati pozitivno mišljenje nego postojeći revizor. Ovo je jedan on načina
kako poduzeće može kupovati mišljenje a istraživanje Lennoxa iz 2000. je pokazalo da
poduzeća uspješno primjenjuju ovu taktiku (Lennox, 2000). Iz prethodno navedenog je
razvidno da je revizijska naknada opravdano česta tema rasprava u revizijskim krugovima a
svi koji se na bilo koji način bave revizijskom profesijom, bilo kao teoretičari ili praktičari,
slažu se u jednom – revizijska naknada jest prijetnja neovisnosti revizora.
5. Zaključak
Eksterna revizija je sastavni dio tržišta kapitala budući da revizori izražavaju neovisno i
nepristrano mišljenje o realnosti i objektivnosti financijskih izvještaja te dioničarima
osiguravaju vjerodostojne informacije neophodne za donošenje ulagačkih odluka. Uloga
revizora u funkcioniranju tržišta kapitala je neupitna – oni se javljaju kao čuvari financijskog
izvještavanja i temelj su javnog povjerenja u funkcioniranje tržišta kapitala. Javna očekivanja
od revizora kao profesionalnih osoba koje pregledavaju financijske izvještaje poduzeća su
oduvijek bila prilično visoka, međutim ta očekivanja su dodatno naglašena nakon brojnih
korporativnih skandala koji su poljuljali povjerenje investitora u cjelokupnu revizijsku i
računovodstvenu profesiju. Posljedica financijskih neuspjeha su povećana javna očekivanja
vezana uz poštenje, objektivnost i neovisnost eksternih revizora. Neovisnost revizora
podrazumijeva njegovu potpunu samostalnost u radu i pretpostavka je učinkovite eksterne
revizije.
Pitanje neovisnosti revizora je suštinsko pitanje revizijske profesije budući da samo neovisni
revizori mogu biti objektivni i nepristrani u svom poslu te kroz reviziju povećavati
vjerodostojnost i kvalitetu financijskih izvještaja. Neovisnost revizora je u današnjim
uvjetima poslovanja suočena s velikim javnim očekivanjima ali isto tako i s velikim etičkim
izazovima. Pitanja koja se odnose na pružanje nerevizijskih usluga klijentima te utvrđivanje
cijene revizijskih usluga bez sumnje predstavljaju izazove neovisnosti revizora na koja
revizijska profesija treba pronaći odgovor, sve u cilju jačanja neovisnosti revizora, povećanja
kvalitete revizije a samim time i kvalitete revidiranih financijskih izvještaja.
Reference
I. Filipović (2009). Revizija. Zagreb: Sinergija nakladništvo d.o.o.
Kodeks etike za profesionalne računovođe. (2010). Retrieved siječanj 30, 2014, from
Hrvatska revizorska komora: http://www.revizorska-komora.hr/pdf/Kodeks-
etike/Kodeks-profesinalne-etike-revizora.pdf
C. Lennox (2000). Do companies successfully engage in opinion shopping: evidence from the
UK? Journal of Accounting & Public Policy, 321-337.
R. F. Mautz, & H. A. Sharaf (1961). The Philosophy of Auditing. Sarasota: FL: American
accounting Association.
Sarbanes-Oxley Act. (2002). Retrieved siječanj 30, 2014, from U.S. Securities and Exchange
Commission: http://www.sec.gov/about/laws/soa2002.pdf
B. Soltani (2009). Revizija: Međunarodni pristup. Zagreb: Mate d.o.o.
Zakon o reviziji. (2005). Retrieved siječanj 30, 2014, from Hrvatska revizorska komora:
http://www.revizorska-komora.hr/pdf/Propisi/1_Zakon-o-reviziji-procisceni-tekst.pdf
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Auditor independence as prerequisite of external audit efficiency
University of Split, University Department of Forensic Sciences, Split, Croatia
marijana@unist.hr
Ivica Filipović
Damir Mihanović
Croatia Health Insurance Plc., Zagreb, Croatia
dmihanovic1@gmail.com
Abstract. External audit plays an extremely important role in increasing credibility and usefulness of
financial statements. In fact, users of financial statements expect that auditors as independent and
qualified persons increase the quality of financial statements and consequently their usefulness in the
process of decision making. Numerous corporate scandals that have occurred in the USA but also in
European countries have initiated questions about audit usefulness and have additionally encouraged
debate on issues of audit independence. Independence of external auditors is crucial in ensuring the
reliability and credibility of financial information and together with professional ethic of auditors
presents the basis of audit profession. Through this paper authors discuss the issue of auditor
independence as well as the challenges and threats to independence that are auditors faced with when
they perform audit in the modern business environment.
Key words: external audit, audit independence, audit services, audit fees.
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Analiza poslovanja velikih banaka u Republici Hrvatskoj
Sveučilište u Splitu, Sveučilišni odjel za forenzične znanosti, Split, Hrvatska
marijana@unist.hr
Vjera Radović
vjeraradovic@gmail.com
Sažetak. Globalna financijska i gospodarska kriza koja traje već nekoliko godina znatno je utjecala na
poslovanje banaka u Republici Hrvatskoj te samim time i na njihovu uspješnost i profitabilnost.
Hrvatske banke su u kriznom razdoblju dokazale stabilnost te se hrvatski bankarski sustav smatra
sigurnim međutim banke su također osjetile teret krize što se očituje kroz smanjenu aktivnost,
likvidnost i profitabilnost banaka. Početkom 2013. godine u Hrvatskoj je poslovala 31 banka: šest
velikih banaka, tri srednje banke i dvadeset dvije male banke. Predmet ovog rada je poslovanje velikih
banaka budući da one dominiraju hrvatskim bankarskim sektorom, a na kraju 2012. godine imovina
velikih banaka je činila čak 82,2% imovine ukupnog bankarskog sektora. Autori u okviru ovog rada
analiziraju poslovanje velikih banaka u Republici Hrvatskoj u periodu od 2009. do 2012. godine. Cilj
rada je analizirati stanje imovine, kapitala i obveza banaka, te ocijeniti likvidnost i profitabilnost
velikih banaka u Republici Hrvatskoj.
Ključne riječi: hrvatski bankarski sustav, velike banke, likvidnost, profitabilnost
1. Uvod
Početkom 2013. godine u Republici Hrvatskoj je poslovala 31 banka: šest velikih banaka, tri
srednje banke i dvadeset dvije male banke. Banke su klasificirane u skupinu velikih, srednjih
ili malih banaka ovisno o udjelu imovine pojedine banke u ukupnoj imovini svih banaka na
kraju izvještajnog razdoblja. Tako u skupinu velikih banaka spadaju banke čija je imovina
veća od 5% ukupne imovine svih banaka, srednje banke su one banke čiji je udio u ukupnoj
imovini bankarskog sektora veći od 1% a manji od 5% dok skupinu malih banaka čine banke
čiji udio u ukupnoj imovini bankarskog sektora ne prelazi 1%. Predmet ovog rada je
poslovanje velikih banaka budući da one dominiraju hrvatskim bankarskim sektorom, a na
kraju 2012. godine imovina velikih banaka je iznosila 359,6 milijardi kuna i činila je čak
82,2% imovine ukupnog bankarskog sektora. Cilj ovog rada je analizirati pokazatelje
poslovanja velikih banaka u Republici Hrvatskoj u periodu od 2009. do 2012. godine. Na
temelju podataka iz financijskih izvještaja velikih banaka analizirano je kretanje imovine i
dobiti velikih banaka u periodu od 2009. do 2012. godine te su izračunati određeni pokazatelji
likvidnosti i profitabilnosti temeljem čega su doneseni zaključci o utjecaju globalne
gospodarske i financijske krize na poslovanje velikih banaka u Republici Hrvatskoj.
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2. Temeljne značajke poslovanja velikih banaka u Republici Hrvatskoj
2.1 Imovina velikih banaka

Tijekom razdoblja od 2009. godine do 2012. godine šest velikih banaka u Republici Hrvatskoj
dominira tržištem odnosno bankovnim sektorom. U cijelom promatranom periodu broj velikih
banaka, njihov poredak po visini imovine te tržišni udio se nisu značajnije mijenjali. Imovina
velikih banaka na kraju 2009. godine činila je 82,7% ukupne imovine svih banaka. Visina
ovog udjela u 2010. godini smanjila se za 0,6 postotnih bodova te je udio velikih banaka u
ukupnoj imovini svih banaka iznosio 82,1%. U 2011. godini udio imovine velikih banaka u
ukupnoj imovini banaka bilježi porast od 0,5 postotna boda te iznosi 82,6%, dok je 2012.
godini imovina velikih banaka činila 82,2% ukupne imovine svih banaka, što predstavlja
neznatno niži udio odnosno smanjenje od 0,4 postotna boda u odnosu na 2011. godinu.
Tablica1 Udio imovine po grupama banaka
Udio imovine po grupama banaka od 2009. do 2012. godine
u% 2009. 2010. 2011. 2012.
Velike banke 82,7 82,1 82,6 82,2
Srednje banke 9,1 9 9 9,7
Male banke 8,2 8,8 8,4 8,2
Ukupno 100 100 100 100
Na kraju 2010. godine imovina velikih banaka iznosila je 347,8 milijardi kuna što je u odnosu
na kraj 2009. godine povećanje za 8,2 milijarde kuna ili 2,4%. U 2011. godini skupina velikih
banaka bilježila je rast imovine za 18,8 milijardi kuna odnosno za 5,4%. Porast imovine
velikih banaka zasnivao se uglavnom na sredstvima inozemnih većinskih vlasnika, a u manjoj
mjeri na rast imovine utjecalo je povećanje depozita stanovništva te blagi rast kapitala banaka
(Godišnje izvješće HNB-a , 2011). Povećanim izvorima banke su osigurale potencijal za rast
plasmana te povećanje kreditne aktivnosti u odnosu na prethodnu godinu. Imovina velikih
banaka u 2012. godini smanjenja je za 6,9 mlrd. kuna ili za 1,9% što je u konačnici utjecalo
na smanjenje njihova tržišnog udjela. Smanjenje imovine velikih banaka u 2012. godini u
odnosu na 2011. posljedica je smanjenja imovine većine velikih banka.
Tablica2 Imovina velikih banaka u periodu 2009.-2012.
Imovina velikih banaka
U kunama 2009. 2010. 2011. 2012.
Zagrebačka
108.048.331.499,00 112.107.797.271,00 119.690.571.437,00 120.801.467.183,00
banka
Privredna banka
71.541.170.318,00 74.408.886.677,00 74.153.995.752,00 72.554.280.446,00
Zagreb
Erste
&Steiermarkische 50.439.776.633,00 52.383.402.609,00 63.044.577.227,00 65.891.332.299,00
banka
Hypo Alpe-Adria
39.289.139.000,00 39.122.156.000,00 41.714.041.000,00 35.421.693.000,00
banka
Societe Generale
27.621.000.000,00 26.743.000.000,00 26.768.000.000,00 26.336.000.000,00
- Splitska banka
Raiffeisen Banka 42.621.000.000,00 43.009.000.000,00 41.184.000.000,00 38.613.000.000,00
Ukupno 339.560.417.450,00 347.774.242.557,00 366.555.185.416,00 359.617.772.928,00
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Naime, samo su dvije banke iz skupine velikih banaka i to Zagrebačka banka i Erste &
Steiermarkische banka ostvarile rast imovine, dok su preostale banke zabilježile smanjenje.
Smanjenje imovine u 2012. godini je osobito bilo izraženo kod Hypo Alpe-Adria banke koja
je tijekom godine smanjila svoju imovinu za 15,1% ponajprije pod utjecajem prodaje
kreditnih potraživanja. Općenito promatrano smanjenje imovine banaka je posljedica
stagnacije ukupne kreditne aktivnosti te povlačenja izvora a osobito većinskih stranih vlasnika
(Godišnje izvješće HNB-a, 2012). Naime, unatoč poticajnim mjerama poduzetim od strane
HNB-a kao što je primjerice smanjenje stope obvezne pričuve sa 15% na 13,5% (Odluka o
izmjenama Odluke o obveznoj pričuvi, 43/2012) banke nisu uspjele ostvariti značajniji porast
kreditnih plasmana zbog pojačanog opreza banaka ali i njihovih klijenata. Banke su samo dio
oslobođenih sredstava iskoristile za kreditnu ekspanziju dok je ostatak zbog usporenih
poslovnih aktivnosti banaka iskorišten za otplatu obveza, posebno inozemnih kredita.
Također, bitno je naglasiti da su usporenom rastu imovine pridonijeli i ispravci vrijednosti i
rezerviranja za gubitke do čijeg je porasta došlo zbog otežane naplate potraživanja.
2.2 Dobit velikih banaka
Dobit prije oporezivanja skupine velikih banaka na kraju 2010. godine iznosila je 4,5 mlrd.
kuna i bila je niža nego na kraju 2009. godine za 192,5 mil. kuna odnosno za 4,1% zbog
smanjenja dobiti u četiri velike banke. Općenito promatrano u 2010 godini velike banke su
znatno povećale troškove rezerviranja za gubitke (12,6%) što se negativno odrazilo na
konačni rezultat njihova poslovanja (Godišnje izvješće HNB-a , 2010) . U 2011. godini sve
velike banke su ostvarile pozitivan financijski rezultat prije oporezivanja a upravo dobit
velikih banaka čini većinu ukupne svih dobiti banaka. Dobit prije oporezivanja velikih banaka
u 2011. godini iznosila je 4,9 mlrd. kuna te je u odnosu na 2010. godinu bila veća za 426,5
mil. kuna ili 9,4%, što je posljedica porasta dobiti u tri banke iz ove skupine. Osnovni izvor
povećanja dobiti velikih banaka u 2011. godini su veći kamatni prihodi a jedna velika banka
je ostvarila značajan porast dobiti ponajprije uštedama na kamatnom trošku i troškovima
rezerviranja na skupnoj osnovi (Godišnje izvješće HNB-a , 2011).
Tablica 3 Dobit prije oporezivanja velikih banaka u periodu 2009.-2012.
Dobit prije oporezivanja velikih banaka
U kunama 2009. 2010. 2011. 2012.
Zagrebačka 1.734.629.346,00 1.714.059.366,00 1.847.195.156,00 1.523.691.038,00
banka
Privredna banka 1.099.915.948,00 1.033.940.195,00 1.581.032.229,00 1.271.780.852,00
Zagreb
Erste 857.913.097,00 807.000.000,00 920.642.703,00 743.320.183,00
&Steiermarkische
banka
Hypo Alpe-Adria 148.569.000,00 239.510.000,00 57.145.000,00 340.320.000,00
banka
Societe Generale 400.000.000,00 224.000.000,00 182.000.000,00 130.000.000,00
- Splitska banka
Raiffeisen Banka 500.000.000,00 530.000.000,00 387.000.000,00 424.000.000,00
Ukupno 4.741.027.391,00 4.548.509.561,00 4.975.015.088,00 4.433.112.073,00
Dobit prije oporezivanja banaka u 2012. godini smanjila se u odnosu na 2011. godinu u
slučaju četiri velike banke, dok su dvije velike banke u 2012. zabilježile rast dobiti prije
oporezivanja. Dobit skupine velikih banaka se u 2012. značajno smanjila u odnosu na
prethodnu godinu a najveći utjecaj na pad dobiti bankarskog sektora su imali povećani
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troškovi financiranja banaka na inozemnom financijskom tržištu te rast troškova rezerviranja i
gubitka iz poslovanja (Bilten o bankama, 2012).
3. Pokazatelji poslovanja velikih banaka u Republici Hrvatskoj

Nakon uvida u kretanje imovine i dobiti velikih banaka u promatranom periodu u nastavku se
obrađuju izabrani pokazatelji poslovanja velikih banaka kako bi se dobio bolji uvid u
likvidnost i profitabilnost ovog dijela bankarskog sektora. Jedan od pokazatelja odnosa u
bilanci banke koje ukazuje na likvidnost banke je omjer danih kredita i primljenih depozita.
Pomoću ovog pokazatelja je analizirana likvidnost velikih banaka u Republici Hrvatskoj za
razdoblje od 2009. do 2012. godine.
Tablica 4 Odnos danih kredita i primljenih depozita velikih banaka u period u 2009.-2012.
Odnos danih kredita i primljenih depozita
U% 2009. 2010. 2011. 2012.
Zagrebačka banka 88,96 92,26 92,62 94,98
Privredna banka Zagreb 101,42 98,93 103,92 104,87
Erste &Steiermarkische banka 106,26 115,05 140,22 139,84
Hypo Alpe-Adria banka 189,87 178,96 178,68 133,51
Societe Generale - Splitska banka 137,08 131,11 129,17 107,99
Raiffeisen Banka 121,34 118,47 116,36 107,96
Na temelju podataka prikazanih u tablici 4 može se zaključiti da Zagrebačka banka u cijelom

promatranom periodu ima najpovoljniji omjer danih kredita i depozita. Ostale velike banke
imaju prilično visoke omjere u cijelom periodu promatranja iako se uočava tendencija
smanjenja omjera što upućuje na porast likvidnosti promatranih banka.
U okviru analize profitabilnosti promatranih velikih banaka izračunati su sljedeći pokazatelji:
marža kamata, marža naknada, neto rentabilnost imovine i rentabilnost vlastitog kapitala.
Tablica 5 Marža kamata velikih banaka u periodu 2009.-2012.
Marža kamata
U% 2009. 2010. 2011. 2012.
Pokazatelj marže kamata pokazuje koliko banke ostvaruju neto prihoda od kamata na ukupnu
uloženu imovinu. Iz podataka navedenih u tablici 5 vidljivo je da su promatrane banke do
2012. godine uglavnom bilježile porast ovoga pokazatelja, međutim u 2012. skupina velikih
banaka bilježi pad ovoga pokazatelja u odnosu na prethodne godine. Negativna tendencija
kretanja ovoga pokazatelja u 2012. može se pripisati smanjenju neto prihoda od kamata koji
je uzrokovan porastom kamatnih troškova, posebno onih koji se odnose na troškove izvora
sredstava stranih financijskih institucija. Uz maržu kamata u ocjeni kvalitete poslovanja
banaka koristi se i marža naknada. Ovaj pokazatelj ukazuje koliko neto prihoda od provizija i
naknada banke ostvaruju na ukupno uloženu imovinu. Neto prihod od provizija i naknada je
razlika između ukupnih prihoda od provizija i naknada i ukupnih troškova provizija i
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naknada. Na temelju podataka prikazanih u tablici 6 može se uočiti da je marža naknada
velikih banaka u promatranom periodu prilično oscilirala međutim u 2012. godine sve velike
banke osim Hypo Alpe-Adria banke bilježe pad marže naknada.
Tablica 6 Marža naknada velikih banaka u periodu 2009.-2012.
Marža naknada
U% 2009. 2010. 2011. 2012.
Ovakvo kretanje marže naknada je prvenstveno uzrokovano smanjenjem neto prihoda od

provizija i naknada. Smanjenje prihoda od provizija i naknada je uzorkovano slabijim
aktivnostima velikih banaka na tržištima kapitala, manjim obujmom izvanbilančnih poslova i
usluga platnog prometa te izostankom prihoda od povezanih aktivnosti zbog niske kreditne
aktivnosti. Nadalje, porasli su troškovi provizija i naknada posebno za usluge nerezidenata što
je u konačnici rezultiralo značajnim smanjenjem neto prihoda od provizija i naknada za
skupinu velikih banaka (Godišnje izvješće HNB-a, 2012). Uz maržu kamata i maržu naknada
u okviru analize profitabilnosti izračunati su i pokazatelji neto rentabilnosti imovine i
rentabilnosti vlastitog kapitala. Neto rentabilnost imovine predstavlja odnos između neto
dobiti i ukupne imovine banke a ukazuje na ostvareni povrat na ukupnu uloženu imovinu
banke.
Tablica 7 Neto rentabilnost imovine velikih banaka u periodu 2009-2012.
Neto rentabilnost imovine
U% 2009. 2010. 2011. 2012.
Prosječni pokazatelj profitabilnosti imovine velikih banaka u cijelom periodu promatranja ima
tendenciju opadanja. Na kraju 2009. prosječna profitabilnost imovine velikih banaka je
iznosila 1,06% da bi u 2012. vrijednost pokazatelja pala na 0,89 % te su samo dvije banke
imale profitabilnost imovine iznad 1%. Pokazatelj rentabilnosti kapitala predstavlja odnos
neto dobiti i kapitala te je indikator povećanja bogatstva dioničara (Žager, Žager, Mamić
Sačer, & Sever, 2008). Pokazateljem rentabilnosti kapitala mjeri se stopa povrata uloženog
kapitala koju banka garantira za svoje vlasnike odnosno ukazuje koliko je jedinica dobiti
ostvareno po jedinici kapitala. Pokazatelj profitabilnosti kapitala velikih banaka u
promatranom periodu također opada te se prosječna vrijednost pokazatelja kreće od 8,13% u
2009. godini do 6,11% u 2012. godini. Unatoč najnižem povratu na uloženi kapital još od
1999. godine bitno je napomenuti da su velike banke ipak ostvarile veći povrat u odnosu na
svoje konkurente, srednje i male banke. Naime, u 2012. godini profitabilnost prosječnog
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kapitala za srednje banke je iznosila 1,9% a u grupi malih banaka pokazatelj je poprimio čak
negativnu vrijednost zbog gubitka ostvarenog na razini grupe (Godišnje izvješće HNB-a,
2012).
Tablica 8 Rentabilnost vlastitog kapitala velikih banaka u periodu 2009.-2012.
Rentabilnost vlastitog kapitala
U% 2009. 2010. 2011. 2012.
Uzrok smanjenja prosječnih pokazatelja profitabilnosti imovine i kapitala velikih banaka je

smanjenje neto dobiti banaka koja je pak uzrokovana kontrakcijom svih marži i porastom
troškova rezerviranja za gubitke po kreditima. Općenito promatrano, smanjenje prosječnih
pokazatelja profitabilnosti velikih banaka je odraz ukupnih kretanja u bankarskom sektoru.
4. Zaključak
Globalna gospodarska i financijska kriza se očitovala kroz usporavanje poslovnih aktivnosti i
slabljenje rezultata cijelog hrvatskog bankarskog sustava pa tako i velikih banaka. U ovom
radu autorice su analizirale poslovanje velikih banaka u Republici Hrvatskoj u periodu od
2009. do 2012. godine. U cijelom promatranom periodu broj velikih banaka, njihov poredak
po visini imovine te tržišni udio se nisu značajnije mijenjali odnosno velike banke dominiraju
hrvatskim bankarskim sektorom. U periodu od 2009. do 2011. velike banke su ostvarivale
porast imovine međutim u 2012. je došlo do smanjenja imovine većine velikih banaka te je
ukupna imovina velikih banaka iznosila 359,6 milijardi kuna. Smanjenje imovine banaka u
2012. godini je uzrokovano usporenim poslovnim aktivnostima banaka te ispravcima
vrijednosti za rezerviranja i gubitke do čijeg je porasta došlo zbog otežane naplate
potraživanja. Dobit velikih banaka je u promatranom periodu oscilirala. Tako je nakon blagog
opravka u 2011. godini, dobit velikih banaka u 2012. godini pala sa 4,9 na 4,4 milijarde kuna.
Ovakav trend u kretanju dobiti se može objasniti povećanim troškovima financiranja banaka
na inozemnom financijskom tržištu te porastom troškova rezerviranja i gubitaka iz
poslovanja. Smanjenje profitabilnosti sektora velikih banaka se ogleda i u negativnim
trendovima kretanja svih izračunatih pokazatelja profitabilnosti. Tako se primjerice
pokazatelj profitabilnosti kapitala velikih banaka kreće u rasponu od 8,13% u 2009. godini do
6,11% u 2012. godini. Uzrok negativnih trendova u kretanju pokazatelja profitabilnosti
imovine i kapitala proizlazi iz smanjenja neto dobiti banaka koja je pak uzrokovana
smanjenjem svih marži i porastom troškova rezerviranja za gubitke po kreditima. Unatoč
najnižem povratu na uloženi kapital još od 1999. godine bitno je napomenuti da su velike
banke ipak ostvarile veću profitabilnost u odnosu na svoje konkurente srednje i male banke a
općenito promatrano pad pokazatelja profitabilnosti je odraz globalne krize i ukupnih kretanja
u bankarskom sektoru.
Reference
Bilten o bankama. (2012). Dohvaćeno iz Hrvatska narodna banka:
http://www.hnb.hr/publikac/bilten-o-bankama/hbilten-o-bankama-25.pdf
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Godišnje izvješće HNB-a . (2011). Dohvaćeno iz Hrvatska narodna banka:
http://www.hnb.hr/publikac/godisnje/2011/h-god-2011.pdf
Godišnje izvješće HNB-a. (2010). Dohvaćeno iz Hrvatska narodna banka:
Godišnje izvješće HNB-a. (2012). Dohvaćeno iz Hrvatska narodna banka:
L. Žager, K. Žager K., I. Mamić Sačer, & S. Sever (2008). Analiza financijskih izvještaja.
Zagreb: Masmedia.
Odluka o izmjenama Odluke o obveznoj pričuvi. (43/2012). Dohvaćeno iz Hrvatska narodna
banka: http://www.hnb.hr/propisi/odluke-centralno/h-obvezna%20rezerva.pdf
Analysis of business operations of Croatian large banks
University of Split, University Department of Forensic Sciences, Split, Croatia
marijana@unist.hr
Vjera Radović
vjeraradovic@gmail.com
Abstract. Global financial and economic crisis that lasts already few years has significantly affected
the operations of banks in the Republic of Croatia and thus their success and profitability. Croatian
banks have shown stability during the period of crisis and Croatian banking system is considered safe
but however banks also felt the burden of the crisis which is reflected by reduced activity, liquidity
and profitability. At the beginning of 2013 in the Republic of Croatia operated 31 bank: six large
banks, three medium sized banks and twenty-two small banks. The subject of this paper is the business
activity of Croatian large banks since they dominate in Croatian banking system and at the end of
2012 assets of large banks formed about 82,2% of the assets of the entire Croatian banking system.
Through this paper authors analyze operations of Croatian large banks in the period 2009-2012. The
aim of the paper is to analyze assets, capital and liabilities of large banks and finally evaluate their
liquidity and profitability.
Key words: Croatian banking system, large banks, liquidity, profitability.
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Dijetni problem: prehrana studenata na Sveučilištu u Splitu
Renata Lebo
rl36823@oss.unist.hr
Bože Plazibat
bplazibat@oss.unist.hr
Lada Reić
lada@oss.unist.hr
Sažetak. Dijetni problem jedan je od najstarijih problema optimalizacije. Cilj je odabrati određenu
količinu namirnica koja će zadovoljiti nutritivne potrebe uz najmanju cijenu promatranog obroka. U
ovom je radu dijetni problem upotrijebljen sa svrhom optimalizacije studentske prehrane na
Sveučilištu u Splitu. Cilj je minimalizirati energetsku vrijednost složenog obroka - ručka. Nakon
prikupljanja podataka i provedene statističke analize razmatrano je zadovoljavanje nutritivnih potreba
na primjeru deset različitih obroka. Slijedilo je definiranje matematičkog modela: varijabli odlučivanja
i funkcije cilja te, obzirom na propisane namirnice i nutritivne zahtjeve, potrebna ograničenja u vidu
nejednadžbi. Problem je riješen uz pomoć MS Excel-ovog alata Solver. Provedena je analiza
osjetljivosti. Predložena su optimalna rješenja.
Ključne riječi: dijetni problem, studentska prehrana, funkcija cilja, analiza osjetljivosti, MS Excel
Solver
1. Uvod
Prehrana studenata hrvatskih sveučilišta i veleučilišta vrlo je strogo definirana Pravilnikom o
uvjetima i načinu ostvarivanja prava na pokriće troškova prehrane studenata (NN 120/13) i
kasnijim izmjenama tog pravilnika od 1. veljače 2014 (NN 8/14). Meni obrok, u smislu
navedenog Pravilnika, je složeni obrok kojeg je davatelj usluge obvezan ponuditi studentu, a
sastoji se od sljedećih grupa prehrambenih proizvoda koji su sastavnice meni obroka: juha,
glavno jelo, prilog/varivo, salata, desert/napitak i kruh/pecivo. Sastav niza juha, glavnih jela,
priloga i deserta detaljno je prikazan u dodatku Pravilnika.
Jedan od ciljeva ovoga rada jest izračun nutritivnih vrijednosti ponuđenih složenih obroka i
njihova usporedba s propisanim dnevnim potrebama prosječne žene odnosno muškarca
životne dobi od 18 do 30 godina s umjerenom fizičkom aktivnošću. Uzet će se da složeni
dnevni obrok (ručak) treba sadržavati cca. 40% dnevnih nutritivnih potreba (Šatalić, 2013).
S druge strane, u eri izražene opasnosti od povećane tjelesne mase među stanovništvom RH a
samim time i među studentskom populacijom, drugi, glavni cilj ovoga rada jest
minimalizacija energetskog sadržaja analiziranih obroka uz zadovoljavanje svih ostalih
nutritivnih potreba konzumenata. U tom će se smislu koristiti tzv. dijetni problem linearnog
programiranja.
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Dijetni problem nije samo jedan od najstarijih problema linearnog programiranja, nego je
njegov model nedvojbeno jedan od najintuitivnijih. Problem je najprije razmatrao kasniji
nobelovac George Stigler (1939.) na primjeru određivanja najjeftinijih obroka za potrebe
armije SAD-a. Iako nije koristio neku od metoda optimalizacije, suvremeni izračuni (Garner
Garrile & Gass, 2001.) potvrdili da su Stiglerova rješenja bila vrlo blizu optimalnih. Stiglerov
rad impresionirao je Georgea Dantziga koji je desetak godina kasnije svijetu predstavio
Simplex algoritam i tako omogućio puno jednostavnije rješavanje problema linearnog
programiranja uopće (Dantzig, 1990.).
Osim u primjerima prehrane ljudi, osobito za medicinske potrebe kod specijalnih dijeta za
pojedine skupine bolesnika (Henson, 1991.; Magdić, 2010.) te prehrani djece (Colavita &
D’Orsi, 1990.; Briend & drugi, 2003.), dijetni problem često se koristi i u primjerima
optimalizacije tova stoke (Dent & Casey, 1967.; Cadanes & drugi, 2004).
Kvalitetu studentske prehrane u Splitu istraživale su Ćurin, Knezović & Marušić (2007.).
Autorice su zaključile kako su prehrambene i energetske vrijednosti dnevnih obroka tijekom
sedam godina ispitivanja manje od zadanih normativa. Najveća su odstupanja utvrdile za
masti (do 40%) i bjelančevine (34%). Udio kruha u ukupnoj energetskoj vrijednosti bio je u
prosjeku oko 40%, dakle nešto više od zadanih preporuka.
2. Matematička formulacija
Dijetni problem linearnog programiranja definira se kao traženje minimuma funkcije cilja
FC  c1 x1  c2 x2  ...  ci xi  ...  cn xn (1)
uz ograničenja
bmin1  a11 x1  a12 x2  ...  a1i xi  ...  a1n xn  bmax1
bmin2  a21 x1  a22 x2  ...  a2i xi  ...  a2 n xn  bmax2
...
bmin j  a j1 x1  a j 2 x2  ...  a ji xi  ...  a jn xn  bmax j
...
bminm  am1 x1  am2 x2  ...  ami xi  ...  amn xn  bmaxm (2)
gdje je
FC - funkcija cilja: najčešće trošak obroka koji treba minimizirati,
n - ukupan broj namirnica koje čine promatrani obrok,
xi ; i  1, n - varijable odlučivanja: količina i-te namirnice u obroku,
ci ; i  1, n - cijena po jedinici količine: jedinična cijena i-te namirnice,
m - ukupan broj nutritienata koji se razmatraju,
a ji ; j  1, m; i  1, n - količina nutritienta j po jedinici količine namirnica i,
bmin j ; j  1, m - minimalna preporučena količina nutritienta j u obroku,
bmax j ; j  1, m - maksimalna preporučena količina nutritienta j u obroku.
Kako je u ovom radu cilj postići obrok najmanje energetske vrijednosti, to je funkcija cilja FC
ukupna energetska vrijednost obroka, a ci je energetska vrijednost jedinične količine i-te
namirnice.
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3. Analiza nutritivnih vrijednosti na primjeru deset odabranih složenih obroka
Sukladno Pravilniku MZOŠ-a (NN 120/13) i dopunama istog (NN 8/14) studentima se, kao
središnji složeni dnevni obrok nude 42 meni-ručka od kojih je 11 vegetarijanskih. Iz te palete
strogo definiranih menija (po sastavu namirnica i njihovoj količini) u ovom je radu izvršena
analiza nutritivnih sadržaja 10 odabranih obroka. Među odabranima su i 3 vegetarijanska.
Prema riječima glavnog prehrambenog tehnologa Studentskog centra Split dnevno su moguće
neke manje izmjene u obrocima, no one bitno ne narušavaju njihov sadržaj. Isto tako,
obzirom na relativno mali skladišni prostor, nije moguće izvršiti plansku nabavu svih
potrebnih namirnica na duži rok.
Na slici 1 su prikazani primjeri definiranja sadržaja na tri od deset odabranih obroka.
Slika 1 Primjeri propisanih sadržaja pojedinih namirnica (3 od 10 razmatranih obroka)
U radnom listu MS Excela je kreiran popis svih namirnica (njih ukupno 69) koje su sadržane
u tim obrocima. Za svaku od tih namirnica pronađen je nutritivni sadržaj (Šatalić, 2013,
Stojisavljević& Danojević, 2004): energetska vrijednost, proteini, masti, ugljiko-hidrati,
kolesterol, vlakna, vitamin A, vitamin C, kalcij, magnezij i željezo. U literaturi se ovi sadržaji
uobičajeno daju na 100 g pojedine namirnice.
Razmatranim je namirnicama dodijeljen identifikacijski broj (slika 1, prvi stupac lijevo) koji
je poslužio da se, uz pomoć excelove VLOOKUP() funkcije izračuna sadržaj navedenih
nutritijenata u svakom od odabranih obroka.
Na slikama 2 do 6 prikazan je nutritivni sadržaj deset analiziranih obroka. Dobivene
vrijednosti uspoređene su s 40% RDA (od engl. Recommended Dietary Allowances, odnosno
preporučena dnevna količina pojedinog nutritijenta), koliko bi trebao sadržavati ručak kao
središnji dnevni obrok (Šatalić, 2013). Može se vidjeti da izračunati sadržaji premašuju
preporučene količine, izuzev sadržaja kalcija (slika 5.b), odnosno magnezija (slika 6.a).
Sadržaj vlakana (slika 4.b) vrlo malo oscilira oko preporučene vrijednosti, osim u slučaju
vegetarijanskog obroka broj 4 gdje tu vrijednost višestruko premašuju.
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Slika 2 Energetska vrijednost analiziranih složenih obroka
Energetska vrijednost obroka (slika 2) nešto je iznad maksimalne vrijednosti, a u slučaju

ručka pod brojem 6 taj višak iznosi 37% ili više od 400 kcal. Uzme li se u obzir činjenica da
se unosom viška od 5 do 7 tisuća kcal u nekom vremenskom periodu tjelesna masa poveća za
1 kg, neupitna je mogućnost utjecaja ovako definiranog obroka na povećanje indeksa tjelesne
mase konzumenata.
Slika 3 Nutritivni sadržaj obroka: a) proteini, b) masti
Sadržaj ugljikohidrata u svim je obrocima iznad preporučene količine (slika 4.a), a osobito je
indikativan sadržaj masti (slika 3.b) koji je kod svih obroka značajno iznad preporučene
količine, i to u granicama od 80% pa do čak 240%.
Slika 4 Nutritivni sadržaj obroka: a) ugljikohidrati, b) vlakna
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Slika 5 Nutritivni sadržaj obroka: a) vitamin C, b) kalcij
Slika 6 Nutritivni sadržaj obroka: a) magnezij, b) željezo
4. Optimalizacija analiziranih obroka minimalizacijom njihove energetske vrijednosti

Svi složeni dnevni obroci analizirani u 3. poglavlju optimirani su uz pomoć excelovog alata
Solver. Za izračun je korišten predložak prilagođen rješavanju općeg problema iznalaženja
optimuma (Plazibat&Reić, 2013) uz nenegativne varijable odlučivanja.
Pri tome je dijetni problema linearnog programiranja sveden na funkciju cilja s 6 varijabli
odlučivanja uz 17 ograničenja. Funkcija cilja pri tome je ukupna energetska vrijednost
promatranog obroka i treba je minimizirati.
Za varijable odlučivanja uzete su količine šest namirnica koje imaju, sa stanovišta unosa
energije, najveći utjecaj u promatranom obroku.
Postavljena ograničenja podijeljena su u dvije skupine. Prva skupina od 5 ograničenja
kreirana je iz uvjeta da promatrano jelo mora sadržavati barem (najmanje) preporučene
količine 5 odabranih nutritijenata: energija, proteini, masti, ugljikohidrati i željezo. Desne
strane tih ograničenja dobiju se kao razlika preporučenih količina tih nutritijenata i one
količine koju sadržavaju preostale namirnice u obroku (one čija se količina ne varira).
Preporučene količine navedenih nutritijenata, svedene na ručak, su (Šatalić, 2013): energija –
1200 kcal, proteini – 30 g, masti – 25 g, ugljikohidrati – 100 g i željezo – 3,8 mg.
Druga skupina ograničenja, njih ukupno 12, dobivena je iz uvjeta da količine namirnica koje
se variraju ne smiju odstupati za više od 20% u odnosu na količine propisane Pravilnikom
(NN 120/13 i NN 8/14). Prema tome, količina i-te namirnice mora zadovoljiti sljedeću
nejednakost:
0,8  xP,i  xi  1, 2  xP,i (3)
gdje je xP ,i – Pravilnikom propisana količina i-te namirnice u promatranom obroku.
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Slika 7 Ručak_10 – Prilagodba predloška Solvera: funkcija cilja, varijable odlučivanja i ograničenja
Slika 8 Ručak_10 – Prilagodba predloška Solvera: koeficijenti lijevih strana pojedinih ograničenja
Na slikama 7 i 8 prikazana je priprema podataka u predlošku Solvera za meni obrok broj 10 u

prilogu Pravilnika.
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Nutritivni sadržaj optimaliziranih obroka prikazan je na slikama 9 do 11: energetska
vrijednost na slici 9, te sadržaj proteina (slika 10.a), masti (slika 10.b), ugljikohidrata (slika
11.a) i željeza (slika 11.b).
Slika 9 Energetska vrijednost optimaliziranih složenih obroka
Slika 10 Nutritivni sadržaj optimaliziranih obroka: a) proteini, b) masti
Slika 11 Nutritivni sadržaj optimaliziranih obroka: a) ugljikohidrati, b) željezo
Može se vidjeti da neki sadržaji premašuju preporučene količine ali se na to u ovom

istraživanju nije moglo utjecati bez uvođenja niza drugih namirnica u razmatrane obroke,
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čime bi se, uz odstupanje od strogo definiranog Pravilnika, znatno povećao i broj varijabli
odlučivanja i broj ograničenja.
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U tablici 1 uspoređene su količine namirnica sukladno Pravilniku (NN 8/14) s optimalnim
vrijednostima, tj. s vrijednostima varijabli odlučivanja za koje funkcija cilja ima minimum.
Iz podataka dobivenih u izvještajima Solvera o osjetljivosti rješenja može se iščitati da su
vezana ograničenja upravo minimumi količina namirnica s najvećim energetskim sadržajima,
a što je pokazano i rezultatima prikazanim u tablici 1.
5. Zaključak
Stalno povećanje indeksa tjelesne mase općenito postaje sve veći problem. Zahvaća
cjelokupno stanovništvo pa samim time i studentsku populaciju.
Ovo istraživanje pokazuje da obroci u restoranima studentske prehrane na Sveučilištu u Splitu
premašuje energetske potrebe konzumenata, što je u najvećoj mjeri uzrokovano namirnicama
bogatim masnoćama i kruhom. Drastičan je primjer obrok (meni obrok 06) kod kojega višak
kalorija iznosi čak 37%. Problem nije posljedica rada odgovornih u tim restoranima već
strogo definiranog Pravilnika MZOS-a.
Na deset proizvoljno odabranih obroka, uz pomoć dijetnog problema linearnog programiranja
je pokazano da bi se malim odstupanjima u količinama energetski najbogatijih namirnica
(±20%) moglo energijsku vrijednost obroka svesti u željene okvire.
Imajući u vidu da su energetske dnevne potrebe studentica 20% manje od potreba studenata,
onda se nameće zaključak kako su za žensku studentsku populaciju, sa stanovišta unosa
energije, ponuđeni obroci uistinu predimenzionirani.
Kada bi se uzele u obzir preporuke o porijeklu energije koja se hranom unosi u organizam,
tzv. piramida zdrave prehrane, navedeni se problemi dodatno uvećavaju.
Jedan od ciljeva ovoga rada i jest da se ukaže na potrebu ozbiljne redefinicije sadržaja obroka
u studentskim restoranima što bi bio dosta složeniji problem optimalizacije od ovdje
prikazanog.
Literatura:
B. Dantzig (1990). The Diet Problem. Interface, 20(4), 43-47.
B. Plazibat & L. Reić (2013). Operacijska istraživanja u MS Excelu. Skripta. Sveučilište u Splitu,
Sveučilišni odjel za stručne studije. https://moodle.oss.unist.hr/mod/resource/view.php?id=18958
C. Colarita & R. D’Orsi (1990). Linear Programming and Pediatrtic Dietetics. British Journal of
Nutrition, 64(2), 307-317.
D. Magdić (2010). Primjeri optimiranja prehrane. Skripta. Prehrambeno tehnološki fakultet, Osijek.
http://zpi.ptfos.hr/modeli/Primjeri%20primjene%20metode%20linearnog%20programiranja_dio%20II
.pdf
D. Stojisavljević & D. Danojević (2004). Vodič za pravilnu ishranu za zdravstvene
profesionalce. Institut za zaštitu zdravlja Republike Srpske, Novi Sad.
D. Vranešić & I. Alebić (2006). Hrana pod povećalom. Kako razmijeti i primjeniti znanost o
prehrani?, Profil, Zagreb.
H. Herrera, E. Rebato, G. Arechabaleta, H. Lagrange, I. Salces & C. Sussane (2003). Body Mass
Index and Energy Intake in Venezuelan University Students. Nutrition Research, 3(3), 389-400.
I. Kulier (1996). Prehrambene tablice – kemijski sastav namirnica. Hrvatski farmer, Zagreb.
J. B. Dent & H. Casey (1967). Linear Programming and Animal Nutrition. London, UK: Crosby
Lockwood & Son Ltd.
J. M. Cadanes, D.A. Pelta, H. R. Pelta & J. L. Verdegay. (2004). Application of Fuzzy Optimization to
Diet Problems in Argentinean Farms. European Journal of Operational Research, 158(1), 218-228.
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K. Ćurin, Z. Knezović & J. Marušić (2007). Kakvoća prehrane u studentskom centru u Splitu. Medica
Jadertina, 36(3-4), 93-100.
MZOS (2013). Pravilnik o uvjetima i načinu ostvarivanja prava na pokriće troškova prehrane
studenata. NN 120/13.
MZOS (2014). Pravilnik o izmjenama pravilnika o uvjetima i načinu ostvarivanja prava na
pokriće troškova prehrane studenata. NN 8/14.
S. G. Gerrile & S. I. Gass (2001). Stigler's Diet Problem Revisited. Operations Research, 49(1), 1-13.
S. Henson (1991). Linear Programming Analysis of Constraints Upon Human Diets. Journal of
Agricultural Economics, 42(3), 380-393.
Z. Šatalić (2013). 100 (i pokoja više) crtica iz znanosti o prehrani. Hrvatsko društvo prehrambenih
tehnologija, biotehnologa i nutricionista, Zagreb. http://bib.irb.hr/datoteka/651033.100_i_pokoja
_vie_crtica_iz_znanosti_o_prehrani.pdf
Diet Problem: Students’ Nutrition at the University of Split
Renata Lebo
rl36823@oss.unist.hr
Bože Plazibat
Lada Reić
lada@oss.unist.hr
Abstract. A diet problem is one of the oldest optimization problems. The goal is to select a set of food
to satisfy meal nutritional requirements at minimum cost. In this paper the diet problem is used to
optimize students’ nutrition at University of Split. The criterion was the minimum energy amount of
the meal. After data have been collected and statistical analysis performed, decision variables as well
as an appropriate mathematical model are defined. According to prescribed food and nutritional
requirements, a range of constraint inequalities has been set up. The problem is solved by means of
MS Excel Solver. Sensitivity analysis both on objective coefficients and constraints RH sides is
carried out. An optimal solution is proposed.
Key words: diet problem, students’ nutrition, objective function, sensitivity analysis, MS Excel Solver.
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Utvrđivanje potencijalnoga smjera prinosa dionica na
Zagrebačkoj burzi pomoću pravca tržišta vrijednosnica
Marko Miletić
Ivana Antunović
ia34440@oss.unist.hr
Sažetak. Jedan od najboljih teoretskih modela za određivanje premije rizika pojedinačnog

vrijednosnog papira je model za određivanje cijene uloženog kapitala, odnosno CAPM model. Prema
CAPM modelu očekivana stopa prinosa koju zahtijevaju investitori ovisi o nerizičnoj stopi prinosa i o
rizičnoj premiji koja ovisi o beta koeficijentu pojedine dionice i riziko premiji za ulaganje na tržište
dionica. Veza između rizika i očekivane stope prinosa po nekom vrijednosnom papiru je linearna i
može se prikazati pravcem tržišta kapitala (SML pravac). Točke pravca tržišta kapitala predstavljaju
očekivane prinose po pojedinačnim vrijednosnim papirima, s različitim beta koeficijentima. Prema
CAPM modelu svi očekivani prinosi moraju ležati na SML pravcu. Razlog za to je u osnovnoj
postavci modela prema kojoj je premija rizika proporcionalna beta koeficijentu vrijednosnog papira.
Ovisno nalazi li se očekivani prinos pojedinog vrijednosnog papira izračunatog pomoću CAPM
modela iznad ili ispod SML pravca radi se o potencijalno atraktivnim ili podcijenjenim, odnosno,
neatraktivnim ili precijenjenim vrijednosnim papirima. Cilj ovoga rada jest temeljem pretpostavki
CAPM modela i pomoću SML pravca utvrditi koje se dionice u sastavu CROBEX-a, službenog
indeksa Zagrebačke burze, mogu smatrati atraktivnim ili neatraktivnim ulaganjem.
Ključne riječi: pravac tržišta kapitala, CAPM, dionice, Zagrebačka burza, CROBEX.
1. Uvod
Na osnovi ponašanja investitora koji imaju averziju prema riziku, postoji ravnotežni odnos
između rizika i očekivanoga prinosa za svaku vrijednosnicu. U tržišnoj ravnoteži, za
vrijednosnicu se očekuje da osigura očekivani prinos proporcionalan tržišnom riziku (onom
dijelu rizika koje se ne može ukloniti diverzifikacijom). Što je tržišni rizik vrijednosnice veći,
to će investitori očekivati veći prinos na vrijednosnicu. Vezu između očekivanog prinosa i
tržišnog rizika prikazuje CAPM model. CAPM (engl. Capital asset pricing model - CAPM)
predstavlja model određivanja cijene financijske (kapitalne) imovine. Razvijen je u 1960 –im
godinama, a razvili su ga Jack Treynor, William Sharpe, John Litner i Jan Mossin
nadovezujući se na Markowitzevu Modernu portfolio teoriju. Za razliku od Markowitzevog
modela, CAPM utvrđuje da će investitori ulagati u kombinaciju imovine bez rizika i portfelja
rizične imovine, što se i događa u stvarnosti (Vidučić, 2011). CAPM model polazi od
pretpostavki savršenog i potpuno efikasnog tržišta. Opisuje vezu između rizika i očekivanoga
prinosa, gdje je očekivani prinos na vrijednosnicu jednak bezrizičnoj stopi prinosa uvećanoj
za premiju rizika na osnovi sistemskog (tržišnog) rizika vrijednosnica. Još od postavljanja,
CAPM model uvijek je pretpostavljao linearnu vezu između prinosa i rizika. Pri tome je
vrijedilo pravilo da veća izloženost riziku donosi i veći prinos. CAPM model objašnjava
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prinose iznad nerizične stope pomoću kovarijanci prinosa na pojedine investicije jedino kroz
njihove kovarijance s cjelokupnim tržištem – bete (Aljinović, Marasović & Šego, 2008).
Pojednostavljeno rečeno, model utvrđuje vezu između prinosa i rizika, te pokušava izraziti
tržišni rizik u jednom jedinstvenom pokazatelju - beti. Temeljna jednadžba CAPM modela
definira vezu između tražene stope povrata na vrijednosnicu i procijenjenog rizika. Tražena
stopa povrata na vrijednosnicu jednaka je stopi povrata bez rizika uvećanoj za premiju na
tržišni portfelj korigiranom za rizik vrijednosnice izražen betom. Jednadžba CAPM modela
glasi:
rj  rf 
  j rm  rf  (1)
pri čemu je rf stopa povrata bez rizika, (rm – rf) predstavlja riziko premiju na tržišni portfelj, a
βj predstavlja iznos očekivane promjene rizičnosti vrijednosnog papira na tržišni portfelj.
Koeficijent β promatranu vrijednosnicu može razvrstati kako slijedi:
β>1 – agresivna vrijednosnica, reagira intenzivnije na promjene tržišta (pada ili raste
brže od tržišta).
β<1 – defanzivna vrijednosnica, reagira sporije na promjene tržišta.
β =1 – sustavni rizik vrijednosnice jednak je sustavnom riziku tržišta u cjelini,
vrijednosnica reagira proporcionalno promjenama tržišta.
β =0 – tržište ne utječe na vrijednost.
CAPM model kao i svaki model temelji se na određenim pretpostavkama. Te pretpostavke se
ogledaju u sljedećem (Van Horne & Wachowicz, 2002): tržišta kapitala su učinkovita u
smislu da su investitori dobro informirani, transakcijski troškovi su niski, postoje zanemarive
restrikcije na ulaganje te da niti jedan investitor nije dovoljno velik da bi utjecao na tržišnu
cijenu dionice. Također, sve su investicije savršeno djeljive i savršeno likvidne, nema
transakcijskih troškova i nema poreza. Pravac tržišta vrijednosnica (engl. Security Market
Line – SML) predstavlja konačni izraz CAPM modela. Pravac tržišta vrijednosnica je linija
koja u stanju tržišne ravnoteže pokazuje vezu između tražene stope povrata pojedinačne
vrijednosnice i sustavnog rizika izraženog betom što je prikazano slikom 1.
Slika 1 SML pravac
SML pravac siječe ordinatu na kojoj su prikazane očekivane stope povrata, na razini stope
povrata bez rizika jer je beta vrijednosnice bez rizika jednaka nuli. Njen nagib odražava
stupanj averzije investitora prema riziku u gospodarstvu. Što je veća averzija veća je riziko
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premija, oštriji je nagib linije i veća je očekivana stopa povrata (Vidučić, 2011). Pravac tržišta
vrijednosnica određuje prinos na neki vrijednosni papir kao cijenu vremena predstavljenu
nerizičnom kamatnom stopom (rf) i cijenu rizika. Ta je cijena rizika određena samo onim
dijelom ukupnog rizika vrijednosnog papira koji se ne može izbjeći diversifikacijom (tržišni
rizik). Tržišni rizik je određen beta koeficijentom vrijednosnog papira i premijom rizika na
tržišni indeks (rm-rf). Na SML pravcu pod djelovanjem tržišta trebaju se naći sve investicije
poredane prema bata koeficijentu. Na taj način tržište ima prosječan rizika, kao i sve
prosječne dionice i druge investicije (Orsag, 2007). SML pravac može imati svoje implikacije
na procjenjivanje vrijednosnica. Naime, sve investicije koje se u određenom trenutku nisu po
svojima rizičnim karakteristikama našle na SML pravcu mogu se tretirati krivo procijenjenim
tako da treba očekivati djelovanje investitora na tržištu koje će u konačnici dovesti do
pravilnog vrednovanja investicija i vratiti ih na SML pravac. Implikacije SML pravca
prikazane su slikom 2.
Slika 2 Implikacije SML pravca
U tržišnoj ravnoteži stopa prinosa na dionicu jednaka je očekivanom prinosu. To znači da će

sve dionice ležati na SML pravcu. Međutim u stvarnosti često nije tako. Određeni broj dionica
se nalazi iznad ili ispod SML pravca. Dionica iznad SML pravca je podcijenjena. Investitori
koji vide mogućnost visokog prinosa od ulaganja u dionicu iznad SML pravca trebali bi se
požuriti kupiti ih. Takva bi akcija dovela do rasta cijene i pada očekivanog prinosa. Očekivani
prinos bi padao sve dotle dok cijena ne bi bila takva da očekivani prinos leži na SML pravcu.
U slučaju dionice ispod SML pravca, investitori bi je prodavali, uviđajući kako mogu ostvariti
viši prinos uz isti tržišni rizik kao i za druge dionice. Taj bi pritisak doveo do smanjivanja
tržišne cijene dionice, a njezin bi očekivani prinos rastao sve dok ne bi bio na SML pravcu.
Jednostavno rečeno, dionice iznad SML pravca su podcijenjene, dok su dionice ispod SML
pravca precijenjene. Temeljem prethodnog navedenog proizlazi i glavni cilj rada, utvrditi koje
dionice koje čine CROBEX, službeni indeks Zagrebačke burze su podcijenjene, a koje
precijenjene temeljem CAPM modela i SML pravca. Rad se sastoji od četiri glavna poglavlja.
U uvodnom dijelu rada teorijski su obrađene pretpostavke CAPM modela i SML pravca, U
drugom dijelu rada deskriptivno su opisane osnovne karakteristike Zagrebačke burze.
Metodologija istraživanja, opis uzorka i definiranje stopa prinosa potrebnih za izračun
teorijskog i realnog prinosa prikazani su trećim dijelom rada. Postavljanje modela i ispitivanje
koje dionice u sastavu CROBEX-a su podcijenjene ili precijenjene prikazano je poglavljem
četiri. Peti dio rada je zaključak.
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2. Zagrebačka burza
Zagrebačka burza jedina je Hrvatska burza vrijednosnih papira te je jedna od značajnijih burzi
vrijednosnih papira u Jugoistočnoj Europi. 2013 godine Republika Hrvatska je pristupila u
Europsku uniju pa je stoga morala biti izvršena opsežna rekonstrukcija teksta Pravila i drugih
akata Burze radi usklađivanja sa Zakonom o tržištu kapitala i radi usklađivanju regulatornog
okvira s europskim. Šest novih uvedenih indeksa omogućili su lakše praćenje tržišnih
trendova i sveobuhvatniji pregled tržišta, i tek su prvi korak u daljnjem razvoju skupina
podataka koje će ulagateljima omogućiti bolji uvid u tržišna kretanja, a time i olakšati
donošenje investicijskih odluka, čemu doprinosi i izmijenjen format i proširen sadržaj
trgovinskih izvještaja. U 2013. godini ukupna vrijednost dionica kompanija koje su kotirale
na Zagrebačkoj burzi iznosila je oko 183 milijarde kuna, a prosječni dnevni promet iznosio je
oko 15 milijuna kuna. Može se reći kako trgovanje na burzi u 2013. godini nije značajnije
odstupilo od 2012. godine, dok su prethodne godine imale izrazito veći promet. Kretanje
tržišne kapitalizacije za period 2006-2013 prikazuje slika 3.
Slika 1 Tržišna kapitalizacija dioničkih društava na Zagrebačkoj burzi.
Tržišna kapitalizacija društava izlistanih na Zagrebačkoj burzi doživjela je veliki skok u 2006.
i 2007. godini dok već u godini iza slijedi izniman pad uzrokovan financijskom krizom kako
diljem svijeta tako i kod nas. Tržišna kapitalizacija krajem 2007. godine iznosila je 352
milijarde kuna, da bi već krajem 2008. godine iznosila 142 milijarde kuna što je pad od 60%
na godišnjem nivou. Vrijednosti tržišne kapitalizacije nakon 2008. godine uglavnom su se
stabilizirale i do danas nisu se pretjerano mijenjale i kreću se između 120 i 140 milijardi kuna.
Kretanje redovnog prometa dionicama na Zagrebačkoj burzi za isti period (2006-2013)
pokazuje (slika 4) kako je kretanje prometa slično kretanju tržišnoj kapitalizaciji s time da
nakon 2008. godine promet je u stalnome padu. Promet 2007. godine iznosio je 22 milijarde
kuna, 2008. godine pao je na 16,8 milijardi. Panika na globalnim tržištima zahvatila je u 2008.
i Zagrebačku burzu te se događa značajan pad prometa, a kako je vrijeme odmicalo kriza je
sve više uništavala povjerenje čak i onih investitora koji su se sve dotad dobro nosili s
pojačanim rizikom zbog financijske krize u svijetu pa je promet dionicama u 2009. godini
doživio još veći pad i to preko 50%. U 2013. godini promet je iznosio samo 2,7 milijardi
kuna, što čini samo 12,27% prometa ostvarenog 2007. godine.
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Slika 2 Godišnji promet dionicama na Zagrebačkoj burzi
Krajem 2013. godine na Zagrebačkoj burzi bilo je uvrštenih 208 dionica. Najveći broj dionica
bio je 2007. godine kada je bilo uvrštenih ukupno 383 dionica. Zadnjih godina dolazi do pada
broja uvrštenih dionica prvenstveno iz razloga što kotiranje na Zagrebačkoj burzi nije više
obvezno za veliki broj dioničkih društava, već kotiranje na Zagrebačkoj burzi predstavlja
dobrovoljnu odluku svakog pojedinog dioničkog društva. Do nedavno na Zagrebačkoj burzi
postojala je kotacija JDD (javna dionička društva) gdje su sva društva sa najmanje 100
dioničara i 30 milijuna temeljnog kapitala silom zakona morala biti izlistana na burzi.
Slika 3 Broj uvrštenih dionica na Zagrebačkoj burzi
Službeni indeks Zagrebačke burze jest CROBEX. Bazni datum CROBEX-a je 1. srpnja 1997.
godine, a bazna vrijednost 1.000. CROBEX je indeks vagan na osnovi free float tržišne
kapitalizacije, pri čemu je težina pojedine dionice ograničena na 15%. Ukoliko se nekom od
dionica koje sačinjavaju CROBEX nije trgovalo predmetnog dana, uzima se zadnja cijena.
Računa se kontinuirano tijekom trgovine koristeći zadnje cijene. Prilikom odabira dionica
koje će ući u sastav CROBEXA u obzir dolaze samo dionice kojima se trgovalo više od 90%
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ukupnog broja trgovinskih dana u promatranom šestomjesečnom razdoblju. Rang svake
dionice koja zadovoljava uvjet broja dana trgovanja određuje se na osnovu dva kriterija:
1. Udjel u free float tržišnoj kapitalizaciji
2. Udjel u prometu ostvarenom unutar knjige ponuda u šestomjesečnom razdoblju koje
prethodi reviziji
Svakom od navedenih kriterija pripisuje se težina 50% te se izračuna srednjak udjela, odnosno
vagani tržišni udjel. U sastav indeksa CROBEX ulazi 25 dionica s najvećim srednjakom
udjela. Ukoliko izdavatelj ima više rodova dionica koje zadovoljavaju uvjete za ulazak u
CROBEX, u Indeks će se uključiti samo jedan rod dionica i to onaj s većim rangom.
3.1 Uzorak
Kako je navedeno, cilj rada jest temeljem pretpostavki CAPM modela i pomoću SML pravca
utvrditi koje se dionice u sastavu CROBEX-a mogu smatrati atraktivnim ili neatraktivnim
ulaganjem. Istraživanje se provodi na 25 dionica koje su na dan 28.03.21014. bile uvrštene u
CROBEX. Navedene dionice prikazane su tablicom 1.
Tablica 1 Popis dionica uvrštenih u CROBEX na dan 28.03.2014.
Simbol Izdavatelj Simbol Izdavatelj

1 ARNT-R-A Arenaturist d. d. 14 LEDO-R-A Ledo d.d.
2 ATPL-R-A Atlantska plovidba d.d. 15 ADRS-P-A Adris grupa d.d.
3 KRAS-R-A Kraš d.d. 16 ULPL-R-A Uljanik Plovidba d.d.
4 PODR-R-A Podravka d.d. 17 KORF-R-A Valamar Adria Holding d.d.
5 ZABA-R-A Zagrebačka banka d.d. 18 LKPC-R-A Luka Ploče d.d.
6 DLKV-R-A Dalekovod d.d. 19 INGR-R-A Ingra d.d.
7 ERNT-R-A Ericsson Nikola Tesla d.d. 20 VPIK-R-A Vupik d.d.
8 ATGR-R-A Atlantic Grupa d.d. 21 VIRO-R-A Viro tvornica šećera d.d.
9 PTKM-R-A Petrokemija d.d. 22 INA-R-A INA d.d.
10 ADPL-R-A AD Plastik d.d. 23 BLJE-R-A Belje d.d. Darda
11 VDKT-R-A Viadukt d.d. 24 DDJH-R-A Đuro Đaković Holding d.d.
12 LKRI-R-A Luka Rijeka d.d. 25 HT-R-A HT d.d.
13 HUPZ-R-A HUP - Zagreb d.d.
3.2 Definiranje prinosa

Jednadžba CAPM modela iz kojeg ujedno proizlazi i SML pravac prikazana je jednadžbom 1.
Kako bi se dobili teorijske stope prinosa potrebno je definirati nerizičnu stopu prinosa, prinos
tržišta i beta koeficijent svake pojedine dionice. Za nerizičnu stopu prinosa uzeta je prosječna
stopa prinosa na trezorske zapise Ministarstva prinosa sa rokom dospijeća od 364 dana za
2013. godinu. Nerizična stopa prinosa (rf) iznosi 2,54%. Za kretanje tržišta reprezentativno je
uzeto kretanje CROBEX-a za period od 2000. godine do 2013 godine. Prosječan prinos tržišta
(rm) za promatrani period iznosio je 12,77%. Beta se računala na temelju dnevnih prinosa
dionice i tržišta za 2013. godinu pri čemu se beta za promatranu dionicu dobivala temeljem
sljedeće regresijske jednadžbe
ri , 2013     i , 2013rm, 2013 (2)
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pri čemu je ri,2013 – dnevna stopa rasta dionice dioničkog društva i u godini 2013, rm – dnevna
stopa rasta tržišta u 2013 godini , βi, – beta dioničkog društva i u 2013 godini. Realne stope
prinosa dionica u uzorku izračunate su na temelju dnevnih promjena u 2013. godini.
Prosječan dnevni prinos sveden je na godišnju razinu potenciranjem sa brojem dana trgovanja
promatrane dionice u 2013. godini.
4. Postavljanje modela i ispitivanje atraktivnosti ulaganja u dionice sastavnice

CROBEX-a
Izračunom svih podataka na način prikazanim u poglavlju 3, pristupilo se postavljanju modela
i njegovom testiranju. Budući da je SML model izveden iz CAPM modela, tako i jednadžba
SML pravca oblik prikazan jednadžbom 1. U ovom slučaju jednadžba SML pravca glasi rj =
0,0254 + 0,1023*βj. Tablica 2 prikazuje teorijske vrijednosti dobivene temeljem jednadžbe 1 i
realne godišnje prinose za svaku pojedinu dionicu. prvi stupac prikazuje beta koeficijente za
svaku pojedinu dionicu, drugi stupac prikazuje realne stope prinosa, a treći prikazuje teorijske
vrijednosti.
Tablica 2 Beta koeficijenti, realne i teorijske stope prinosa promatranih dionica
BETA REALNE STOPE TEORIJSKA STOPA
r.b. SIMBOL
KOEFICIJENT PRINOSA PRINOSA
1 ARNT-R-A 0,85 55,49% 11,24%
2 ATPL-R-A 1,52 94,00% 18,09%
3 KRAS-R-A 0,71 16,72% 9,80%
4 PODR-R-A 1,62 1,82% 19,11%
5 ZABA-R-A 1,08 -22,68% 13,59%
6 DLKV-R-A 1,87 -47,59% 21,67%
7 ERNT-R-A 0,96 3,89% 12,36%
8 ATGR-R-A 1,08 29,35% 13,59%
9 PTKM-R-A 1,58 -21,96% 18,70%
10 ADPL-R-A 0,73 16,18% 10,01%
11 VDKT-R-A 1,69 -0,03% 19,83%
12 LKRI-R-A 0,72 -21,32% 9,91%
13 HUPZ-R-A 1,11 30,38% 13,90%
14 LEDO-R-A 0,59 6,88% 8,58%
15 ADRS-P-A 0,81 10,80% 10,83%
16 ULPL-R-A 0,64 -1,31% 9,09%
17 KORF-R-A 1,15 33,23% 14,30%
18 LKPC-R-A 0,45 -22,47% 7,14%
19 INGR-R-A 2,33 0,65% 26,38%
20 VPIK-R-A 1,05 19,15% 13,28%
21 VIRO-R-A 0,60 11,21% 8,68%
22 INA-R-A 1,05 -11,25% 13,28%
23 BLJE-R-A 0,71 -23,71% 9,80%
24 DDJH-R-A 0,54 -15,15% 8,06%
25 HT-R-A 0,69 -12,25% 9,60%
Ukoliko se pretpostavi da je SML model primjenljiv za utvrđivanje podcijenjenih i

precijenjenih dionica na hrvatskom tržištu kapitala, tada bi se vrijednosti realnih prinosa
morale kretati na ili u blizini SML pravca. Navedeno kretanje bila bi posljedica učinkovitog
prepoznavanja pogrešnog vrednovanja pojedinih dionica. Dionice čiji se prinosi nalaze ispod
pravca SML predstavljale bi precijenjene dionice koje za svoj stupanj rizika iskazan beta
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koeficijentom ostvaruju niži prinos od uobičajenog tržišnog prinosa za taj stupanj rizika.
Investitori koji bi prepoznali takve dionice izvršili bi korekciju cijena naniže povećavajući
pritom ostvareni prinos na ravnotežnu razinu pravca. Sa druge strane, dionice koje ostvaruju
prinose na razinama iznad SML pravca predstavljale bi podcijenjene dionice. One ostvaruju
prinose više od uobičajenog za pojedinu razinu izloženosti riziku čime izazivaju korekciju
cijena dionica naviše smanjujući prinos na ravnotežni. Slikom 6 prikazano je rasipanje
ostvarenih prinosa za svaku pojedinu dionicu od teorijskih razina izračunatih korištenjem
jednadžbe SML pravca. Brojevi uz točke predstavljaju redni broj dionice iz tablice 2.
Slika 4 SML pravac i njegova primjena na dionice u sastavu CROEX-a
Iz slike 6 može se vidjeti kako je veći broj dionica (14) koje čine CROBEX ispod SML
pravca što ih prema pretpostavkama CAPM modela i SML pravca čini precijenjenim i
neatraktivnim dionicama. Dionice PODR-R-A, ZABA-R-A, DLKV-R-A, ERNT-R-A,
PTKM-R-A, VDKT-R-A, LKRI-R-A, ULPL-R-A, LKPC-R-A, INGR-R-A, INA-R-A,
BELJE-R-A, DDJH-R-A, HT-R-A prema pretpostavkama CAPM modela su precijenjene.
Najviše je precijenjena dionica DLKV-R-A (njezino odstupanje od teorijske vrijednosti iznosi
-69,57%). Za dionice koje se nalaze ispod SML pravca investitori mogu za dionice istog
rizika ostvariti veće prinosa, stoga se za ove dionice očekuje pad cijene do one razine gdje će
očekivana stopa prinosa ležati na SML pravcu. Dvije dionice (LEDO-R-A i ADRS-R-A
nalaze se u blizini SML pravca i one su prema pretpostavkama CAPM modela ispravno
vrednovane na tržištu. 9 dionica iz sastava CROBEX-a nalaze se iznad SML pravca i smatraju
se podcijenjenim. Najviše je podcijenjena dionica ATPL-R-A (njezino odstupanje od teorijske
vrijednosti iznosi 75,91%). Ostale dionice koje se nalaze iznad SML pravca su: ARNT-R-A,
KRAS-R-A, ATGR-R-A, ADPL-R-A, HUPZ-R-A, KORF-R-A, VPIK-R-A, VIRO-R-A.
5. Zaključak
Primjena CAPM modela i SML pravca na ispitivanje atraktivnosti ulaganja u dionice koje
čine službeni indeks Zagrebačke burze pokazalo je kako je većina dionica u sastavu
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CROBEX-a precijenjena. 14 od 25 dionica nalazi se ispod SML pravca. 9 dionica je
podcijenjeno i nalazi se iznad SML pravca, dok su samo dvije dionice pravilno vrednovane
prema pretpostavkama CAPM modela i pripadajućeg SML pravca. CAPM model i
pripadajući SML pravac svakako imaju svoje nedostatke koji nisu značajno naglašeni u ovom
radu i koje bi mnogi investitori trebali imati na umu ukoliko misle vrednovati dionice
temeljem navedenih pretpostavki. Izbor bilo kojeg drugačijeg vremena za računanje prinosa i
beta koeficijenata, dovodi do skroz drugačijih rezultata. Investitor bi trebao imati na umu da
pretpostavke na kojima se temelji CAPM model su savršeno tržište, što niti jedno tržište na
svijetu nije, a kamoli mala burza (u svjetskim razmjerima) kao što je Zagrebačka burza. Kako
bi CAPM model i SML pravac bio primjereniji za procjenu atraktivnosti ulaganja svakako bi
trebalo u istraživanje uvesti komponentu vremena i pratiti smjer kretanja promatranih dionica.
Reference
Knjige:
J. C. Van Horne & J. M. Wachowicz (2002). Osnove financijskog menedžmenta. Zagreb:
Mate.
L. Vidučić (2011). Financijski menadžment, VII. izdanje. Zagreb: RRiF plus.
S. Orsag (2007). Priručnik za obavljanje poslova investicijskog savjetnika. Zagreb: HUFA.
Z. Aljinović, B. Marasović, & B. Šego (2008). Financijsko modeliranje. Zagreb: Zgombić &
partneri.
Defining the Potential Yield Direction of the Shares on the Zagreb

Stock Exchange Using the Security Market Line – SML
Marko Miletić
Ivana Antunović
ia34440@oss.unist.hr
Abstract. One of the best theoretical models for determining the risk premium of individual securities
is a model for determining the cost of invested capital, or CAPM. According to the CAPM model, the
expected rate of return demanded by investors depends on the risk-free rate of return and the risk
premium that depends on the beta coefficient of individual stocks and the risk premium for investing
in the stock market. The relationship between risk and expected rate of return on a security is linear
and can be represented by the security market line (SML). Points of the SML represent the expected
returns on individual securities, with different beta coefficients. According to the CAPM all expected
returns must lie on the SML. The reason for this is in proportional risk premium according to the beta
coefficient of the security. Securities will be regarded as potentially attractive or undervalued, i.e.,
unattractive or overvalued depending on the expected return of individual securities calculated using
the CAPM model which will show them as being above or below the SML. The aim of this paper is to
determine which shares of the official index of Zagreb Stock Exchange, may be considered attractive
or unattractive investment.
Ključne riječi: security market line, CAPM, shares, Zagreb Stock Exchanges, CROBEX.
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Potencijalne determinante kretanja obvezničkog indeksa
Zagrebačke burze CROBIS-a
Marko Miletić
Damir Bakić
damir.bakic27@gmail.com
Sažetak. CROBIS predstavlja obveznički indeks Zagrebačke burze kojeg čine državne obveznice i
obveznice državnih agencija sa fiksnom kamatnom stopom i minimalnim dospijećem od 18 mjeseci.
Cilj rada je putem modela višestruke linearne regresije izmjeriti statistički utjecaj, smjer i intenzitet
potencijalnih determinanti na kretanje CROBIS-a. Potencijalne determinante čiji se utjecaj ispituje na
kretanje CROBIS-a, kao nezavisne varijable regresijskog modela, jest ukupan redovan dnevni promet
Zagrebačke burze, redovan dnevni promet ostvaren dionicama u sastavu CROBEX-a, dnevni promet
sklopljen izvan redovnog tržišta Zagrebačke burze, odnosno dnevni OTC promet na Zagrebačkoj burzi
i dnevni prinosi CROBEX-a. Provedenim istraživanjem dobit će se model kojim se, uz određena
odstupanja, može prognozirati kretanje obvezničkog indeksa CROBIS-a u budućnosti temeljem
podataka o nezavisnim varijablama.
Ključne riječi: obveznice, CROBIS, CROBEX, Zagrebačka burza, promet na Zagrebačkoj burzi.
1. Uvod
Obveznica je dužnički vrijednosni papir koji se izdaje s ciljem prikupljanja financijskih
sredstava s unaprijed definiranim rokom povrata. To je dugoročni kreditni instrument kojim
se emitent obvezuje na isplatu kamatnih plaćanja i glavnice vlasniku prema unaprijed
dogovorenoj dinamici (Vidučić, 2011). Obveznica je, iz pozicije izdavatelja, alternativa
bankovnom kreditu. Obzirom na izdavatelja, obveznice se mogu podijeliti na: državne,
municipalne i korporativne. Prilikom izdavanja obveznica i njihova uvrštenja na burzu,
izdavatelj također objavljuje Prospekt. U Prospektu su sadržani svi bitni elementi obveznice –
nominalna vrijednost, valuta izdanja, vrsta obveznice, visina i dinamika isplate kuponskih
kamata, zamjenjivost obveznice za drugu vrstu vrijednosnih papira te ostala prava i obveze
izdavatelja i kupca. One mogu glasiti na ime ili na donosioca, a moraju sadržavati nominalnu
vrijednost, kamatnu stopu, seriju i broj. Osim ovoga obaveznog sadržaja, ona može imati
naznačene i eventualne načine korištenja u određene, unaprijed utvrđene svrhe (npr. za
plaćanje poreza u iznosu nominalne vrijednosti obveznice ako ju izdaje država, ili za neki
drugi način korištenja). Obvezni sastavni dio obveznice su kuponi, koji daju pravo na isplatu
pripadajuće kamate za određeno razdoblje (najčešće za jednu godinu, ali isplata kamata može
biti i češća) i obično ih ima toliko, na koliko takvih razdoblja je izdana dionica, jer su
obveznice uvijek s točno određenim rokom vraćanja. Ukoliko obveznica ne sadrži dovoljan
broj kupona za kamate, mora sadržavati talon uz čije predočenje zajedno s dionicom dužnik
mora vjerovniku dati nove. Obveznice mogu biti i predmet kupoprodaje uz tečaj koji može
biti iznad ili ispod nominalne vrijednosti, ovisno o trenutnoj ponudi i potražnji. Službeni
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obveznički indeks Zagrebačke burze je CROBIS koji se počinje objavljivati 1. listopada 2002.
godine. Kao bazni datum utvrđen je 30. rujna 2002. godine, a bazna vrijednost postavljena je
na 100 bodova. (Zagrebačka burza, 2014) Cilj rada je putem modela višestruke linearne
regresije izmjeriti statistički utjecaj, smjer i intenzitet potencijalnih determinanti na kretanje
CROBIS-a. Potencijalne determinante čiji se utjecaj ispituje na kretanje CROBIS-a, kao
nezavisne varijable regresijskog modela, jest ukupan redovan dnevni promet Zagrebačke
burze, redovan dnevni promet ostvaren dionicama u sastavu CROBEX-a, dnevni promet
sklopljen izvan redovnog tržišta Zagrebačke burze, odnosno dnevni OTC promet na
Zagrebačkoj burzi i dnevni prinosi CROBEX-a. Rad je organiziran na sljedeći način: u Uvodu
predstavljaju se osnovni koncepti obveznice. U drugom dijelu rada prikazan je razvoj
trgovanja obveznicama u Republici Hrvatskoj kao i osnovne karakteristike Zagrebačke burze
i službenog obvezničkog indeksa CROBIS-a. u trećem dijelu rada prikazana je metodologija
istraživanja. Četvrti dio rada prikazuje rezultate višestruke linearne regresije, dok je peti dio
rada zaključak.
2. Početak trgovanja obveznicama u Republici Hrvatskoj

Moglo bi se reći da hrvatsko tržište obveznica nastaje 2000. godine kad se država, odnosno
Hrvatski zavod za zdravstveno osiguranje (HZZO) zadužio za potrebe svoje konsolidacije u
iznosu od 222 milijuna eura, a potom i Državna agencija za osiguranje štednih uloga i
sanaciju banka (DAB), u svrhu saniranja bankarskog sustava izdavanjem obveznica s
dospijećem 2003., odnosno 2005. godine u iznosima od 105 i 225 milijuna eura (Cesnovar &
Lobas, 2014). Budući da u to vrijeme sekundarno tržište gotovo i ne postoji može se govoriti
o njegovoj nelikvidnosti. Jedan od razloga je tek nedavno uspostavljanje mira u državi, nizak
kreditni rejting (S&P je 2001. godine prvi odredio kreditni rejting za RH, naime BBB-) te
nepostojanje tradicije i „know-how“ za poslove na tržištu kapitala. Međutim, najznačajniji
uzrok bio je da u tom razdoblju, osim banaka te u manjoj mjeri društava za osiguranje i
stambenih štedionica, nisu postojali značajni institucionalni ulagači koji bi doprinijeli razvoju
sekundarnog dužničkog tržišta. Sekundarno tržište pojedinih izdanja su tada podržavale banke
koje su aranžirale izdanja, odnosno kotirale ista sve dok se preko Hrvatske udruge banaka
(HUB) nije stvorila tzv. „Zibor grupa“ market makera sa svrhom jednostavnijeg vrednovanja
portfelja, koja je definirala pravila kotiranja za državna izdanja visini od po 500 tisuća eura uz
spread od 100 baznih bodova. Prvotno su navedenu Zibor grupu sačinjavale: Zagrebačka
banka d.d., Privredna banka d.d., Raiffeisenbank Austria d.d. i Hypo Alpe-Adria-Bank d.d.,
po uspostavi odjela za trgovanje obveznicama. Spomenuti market-mekeri svoje su kotacije
svakodnevno objavljivali putem dnevnih izvještaja, Bloomberg i Reuters elektroničkih
sustava ili telefonski, čime su bitno doprinosili razvitku referentne krivulje dugoročnih
kamatnih stopa. U to vrijeme su investitori ili market-useri bila društva za osiguranje,
stambene štedionice te ostale banke. Kako se od kraja 2002. godine tržište razvijalo i
postajalo likvidnije uobičajene kotacije lotova su dosezale iznose od 1 milijun eura za
vrijednosne paprie sa valutnom klauzulom i 5 milijuna kuna za kunske vrijednosne papire.
Danas se u odnosu na početke trgovanja povećao promet i broj izdavatelja što se može vidjeti
dalje u tekstu gdje se predstavljaju osnovne karakteristike Zagrebačke burze i trgovine
obveznicama.
2.1 Zagrebačka burza
Zagrebačka burza jedina je hrvatska burza vrijednosnih papira te je jedna od značajnijih burzi
vrijednosnih papira u Jugoistočnoj Europi. Na Zagrebačkoj burzi danas kotira oko 300
različitih vrijednosnih papira, od čega su oko 230 dionice dok ostalo čine obveznice,
komercijalni zapisi te ostali vrijednosni papiri. Trgovanje se u potpunosti odvija
elektroničkim putem. Slika 1 prikazuje kretanje redovnog prometa obveznicama na
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Zagrebačkoj burzi unutar knjige ponude (bez prometa na OTC tržištu) za razdoblje 2006.-
2013. godina.
Slika 1 Redovan promet obveznicama unutar knjige ponude
Najveći promet obveznica bio je 2007. godine i to skoro 800 milijuna kuna. Kako je recesija
bila prisutna u bilo kojem segmentu gospodarstva, tako je i zahvatila Zagrebačku burzu te
vidimo pad prometa i od čak 75%. Nakon masovnog pada prometa obveznica u 2009. godini
vidimo da se kroz daljnje godine tržište polako stabilizira. Promet varira iz godine u godinu te
se promet prosječno zadnjih godine kreće oko 250 milijuna kuna. Slika 2 prikazuje kretanje
tržišne kapitalizacije obveznica na Zagrebačkoj burzi.
Slika 2 Tržišna kapitalizacija obveznica na Zagrebačkoj burzi
Iz slike 2 vidljivo je kako financijska kriza i trenutna recesija u RH nema velikog negativnog
utjecaja na tržišnu kapitalizaciju obveznica. Dapače, primjećujemo kako od 2006. godine pa
sve do 2013. godine bilježimo blagi rast tržišne kapitalizacije. U 2013. godini tržišna
kapitalizacije je najveća od proteklih godina i iznosi preko 60 milijardi kuna. Međutim rast
tržišne kapitalizacije prvenstveno je uzrokovan povećanim brojem novih obveznica veće
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nominalne vrijednosti izdanja, a kasnije onda i tržišnom kapitalizacijom na tržištu istih.
Kretanje broja obveznica na tržištu prikazano je slikom 3.
Slika 3 Broj obveznica na tržištu
2.2 CROBIS
CROBIS je službeni obveznički indeks Zagrebačke burze koji se počeo objavljivati 1.
listopada 2002. godine. Kao bazni datum utvrđen je 30. rujna 2002. godine, a bazna vrijednost
postavljena je na 100 bodova. CROBIS je cjenovni indeks vagan na osnovu tržišne
kapitalizacije, pri čemu težina pojedine obveznice u indeksu ne može prijeći 35%.Indeks se
računa na kraju svakog trgovinskog dana na način da se koristi prosječna dnevna cijena
ponderirana količinom za sve obveznice koje se nalaze u indeksu. Prilikom izračuna
prosječne dnevne cijene u obzir se uzimaju redovne transakcije, blok transakcije i OTC
transakcije. U slučaju da s nekom obveznicom koja je uključena u indeks nije bilo transakcija,
za izračun indeksa se uzima prosječna dnevna cijena od prethodnog dana, odnosno od zadnjeg
dana kada se obveznicom trgovalo. Formula za izračun indeksa glasi:
n
P
i 1
i ,t * N i ,t  R
CROBIS t  CROBIS t  R * n
(2)
P
i 1
i ,t  R * N i ,t  R
Pri čemu oznake imaju sljedeće značenje:

CROBISt – vrijednost indeksa na dan t
CROBISt-R – vrijednost indeksa na dan posljednje revizije
Pi,t – čista cijena obveznica i na dan t u %
Pi,t-R – čista cijena obveznice i na dan t
Ni,t-R – nominalni iznos izdanja obveznice i na dan posljednje revizije
n – broj obveznica u indeksu
U trenutni sastav indeksa CROBIS (na dan 1.03.2014) ulazi 10 obveznica. U indeks se
uključuju državne obveznice i obveznice državnih agencija koje su uvrštene na Zagrebačku
burzu uz sljedeće uvjete:
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- nominalna vrijednost izdanja veća ili jednaka 75 milijuna €;
- dospijeće obveznica veće od 18 mjeseci;
- obveznice imaju fiksnu kamatnu stopu, uz isplatu glavnice jednom, po dospijeću
Revizija indeksa obavlja se svaka 3 mjeseca i to zadnji petak u mjesecu veljači, svibnju,
kolovozu i studenom. Prilikom revizije u indeks se uključuju nove obveznice koje
zadovoljavaju uvjete za uključivanje i izbacuju one obveznice kojima će dospijeće u
slijedećem tromjesečju biti manje od jedne godine (Zagrebačka burza, 2014). U iznimnim
slučajevima, Komisija za indeks može donesti odluku o izvanrednoj reviziji. Tablica 1
prikazuje sastav CROBIS-a na dan 31.03.2014. Sve obveznice su izdane od strane Republike
Hrvatske.
Tablica 1 Obveznice u sastavu CROBIS-a
Kamata u
Izdavatelj Simbol Nominalni iznos Valuta Dospijeće
%
Republika RHMF-O-
350.000.000,00 EUR 14.7.2015 4,25
Hrvatska 157A
Republika RHMF-O-
5.500.000.000,00 HRK 15.12.2015 5,25
Hrvatska 15CA
Republika RHMF-O-
3.500.000.000,00 HRK 22.7.2016 5,75
Hrvatska 167A
Republika RHMF-O-
5.500.000.000,00 HRK 8.2.2017 4,75
Hrvatska 172A
Republika RHMF-O-
4.000.000.000,00 HRK 25.11.2017 6,25
Hrvatska 17BA
Republika RHMF-O-
2.750.000.000,00 HRK 10.7.2018 5,25
Hrvatska 187A
Republika RHMF-O-
1.000.000.000,00 EUR 29.11.2019 5,38
Hrvatska 19BA
Republika RHMF-O-
5.000.000.000,00 HRK 5.3.2020 6,75
Hrvatska 203A
Republika RHMF-O-
1.000.000.000,00 EUR 5.3.2020 6,5
Hrvatska 203E
Republika RHMF-O-
1.000.000.000,00 EUR 22.7.2022 6,5
Hrvatska 227E
Republika RHMF-O-
1.400.000.000,00 EUR 10.7.2024 5,75
Hrvatska 247E
Regresijskom analizom ispituje se zavisnost određene varijable o nekoj drugoj varijabli ili
nekoliko drugih varijabli. Varijabla koja se objašnjava pomoću jedne ili više drugih varijabli
naziva se zavisnom varijablom ili regresand varijablom, dok se varijable kojima se objašnjava
zavisna varijabla nazivaju nezavisnim varijablama ili regresorskim varijablama. Regresijski
model zapravo predstavlja jednadžbu s konačnim brojem parametara i varijabli. Ovisno o
tome sastoji li se neki model od samo jedne nezavisne varijable ili više njih, razlikujemo
model jednostavne linearne regresije i model višestruke linearne regresije. Osim zavisne i
jedne ili više nezavisnih varijabli, svaki regresijski model sadrži i slučajnu varijablu, što takav
model čini statističkim modelom. Mjerenje statističkog utjecaja, smjera i intenziteta
potencijalnih determinanti na kretanje CROBIS-a izvršiti će se pomoću višestruke linearne
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regresije. Model višestruke linearne regresije zahtijeva definiranje jedne zavisne varijable i
više nezavisnih varijabli. Zavisna varijabla jest dnevno stanje bodova obvezničkog indeksa
CROBIS-a- Potencijalne determinante čiji se utjecaj ispituje na kretanje CROBIS-a
predstavljaju nezavisne varijable regresijskog modela. Nezavisne varijable su: ukupan
redovan dnevni promet Zagrebačke burze, redovan dnevni promet ostvaren dionicama u
sastavu CROBEX-a, dnevni promet sklopljen izvan redovnog tržišta Zagrebačke burze,
odnosno dnevni OTC promet na Zagrebačkoj burzi i dnevni prinosi CROBEX-a. Provedba
modela višestruke linearne regresije izvršiti će se u statističkom program Stata. Deskriptivna
statistika promatranih zavisne i nezavisnih varijabli prikazana je ispisom rezultata iz
programa Stata tablicom 2. Iz tablice 2 može se vidjeti da postoji 1498 opažanja za svaku
varijablu. Podaci se odnose na dnevne podatke u periodu od 01.01.2008. do 31.12.2013.
Tablica 2 Deskriptivna statistika varijabli višestruke linearne regresije
Variable Obs Mean Std. Dev. Min Max
CROBIS 1498 95.5694 4.728374 85.16 104.96

red_prom 1498 28534.37 29323.2 0 240054.3
OTC 1498 50661.84 72342.91 0 783476
CROBEX 1498 2156.164 699.0866 1262.58 5279.14
promet_C 1498 22201.59 24388.02 0 230466.4
Upotrebom više nezavisnih varijabli mogu se dobiti iskrivljene i nerealne ocjene doprinosa
pojedinih nezavisnih varijabli u objašnjenju zavisne varijable. Taj problem proizlazi iz visoke
zavisnosti (kolinearnosti) dviju, odnosno multikolinearnosti viže zavisnih varijabli. U
pretpostavkama koje model višestruke regresije treba ispunjavati stoji da su nezavisne
varijable međusobno nezavisne (Rozga, 2006). Ukoliko su nezavisne varijable visoko
korelirane pojavljuje se problem multikolinearnosti, tj. narušena je temeljna pretpostavka
ekonometrijskog modela. Posljedice multikolinearnosti su nerealno visoke standardne
pogreške procjena regresijskih koeficijenata, tj. nerealno male vrijednosti t-testova te
donošenje pogrešnog zaključka o značajnosti pojedinih varijabli u modelu koji se procjenjuje.
Dakle, da bi se izbjegao problem multikolinearnosti iz skupa nezavisnih varijabli izabrati će
se one koje nisu visoko korelirane. Na taj način će se uvažiti i načelo parsimonije te će se
izbjeći opasnost od velikog gubitka u stupnjevima slobode. Ukoliko između nezavisnih
varijabli koeficijent korelacije po apsolutnoj vrijednosti iznosi preko 0,7 tada postoji ozbiljan
problem multikolinearnosti. Pripadajući koeficijenti korelacije među nezavisnim varijablama
prikazani su ispisom iz programa Stata tablicom 3.
Tablica 3 Koeficijenti korelacije među nezavisnim varijablama
red_prom OTC CROBEX promet_C
red_prom 1.0000
OTC -0.0140 1.0000
CROBEX 0.6366 0.0313 1.0000
promet_C 0.9683 -0.0574 0.5795 1.0000
Tablica 3 prikazuje da postoji problem multikolinearsnoti među varijablama redovnog

prometa obveznicama i redovnog prometa dionica u sastavu CROBEX-a. Zbog problema
multikolinearnosti iz daljnjeg istraživanja izbacuje se nezavisna varijabla redovan promet
dionica u sastavu CROBEX-a.
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4. Rezultati ispitivanja smjera i intenzitet potencijalnih determinanti na kretanje
CROBIS-a
Kako je zbog problema multikolinearnosti iz daljnjeg istraživanja izbačena nezavisna
varijabla redovan promet dionica u sastavu CROBEX-a. Model se sastoji od tri nezavisne
varijable. Jednadžba modela prikazana je jednadžbom 2:
CROBIS  a  1 red _ promet   2OTC  3CROBEX (2)
Pri čemu CROBIS se odnosi na broj bodova na dan t, red_promet ostvaren redovan promet
Zagrebačke burze na dan t, OTC predstavlja dnevni promet sklopljen izvan redovnog tržišta
Zagrebačke burze na dan t, a CROBEX broj bodova dioničkog indeksa Zagrebačke burze na
dan t. Rezultati višestruke regresije prikazani su ispisom iz programa Stata tablicom 4.
Tablica 4 Rezultati višestruke regresije
. regress CROBIS red_prom OTC CROBEX
Source SS df MS Number of obs = 1498

F( 3, 1494) = 75.53
Model 4407.9121 3 1469.30403 Prob > F = 0.0000
Residual 29061.301 1494 19.4520087 R-squared = 0.1317
Adj R-squared = 0.1300
Total 33469.2131 1497 22.3575238 Root MSE = 4.4104
CROBIS Coef. Std. Err. t P>|t| [95% Conf. Interval]
red_prom -.0000554 5.05e-06 -10.98 0.000 -.0000653 -.0000455

OTC .0000152 1.58e-06 9.60 0.000 .0000121 .0000182
CROBEX .0017591 .0002117 8.31 0.000 .0013438 .0021744
_cons 92.58996 .4023996 230.09 0.000 91.80063 93.37929
Razni kriteriji koriste se za procjenu kakvoće modela kao što su: koeficijent determinacije (R-
squared) i korigirani koeficijent determinacije (adjusted R-squared). Koeficijent determinacije
poprima vrijednosti između nula i jedan, a model je to reprezentativniji što je vrijednost
koeficijenta determinacije bliža broju jedan. U modelu koji se analizira koeficijent
determinacije iznosi 0,1317 što znači da je 13,17% svih odstupanja protumačeno tim
modelom. Međutim, budući da je taj koeficijent monotono neopadajuća funkcija, što znači da
se njegova vrijednost povećava samim dodavanjem nezavisnih varijabli u model, neovisno o
tome je li neka varijabla bitna u modelu ili ne, ovaj kriterij nije potpuno pouzdan za procjenu
kakvoće modela koji sadrži više od jedne nezavisne varijable. Korigirani koeficijent
determinacije bolje je koristiti za modele višestruke regresije zbog toga što uzima u obzir broj
nezavisnih varijabli uključenih u model, odnosno ovisi o broju stupnjeva slobode. Najveća
vrijednost koju može poprimiti je jedan, a može poprimiti i negativne vrijednosti. Korigirani
koeficijent determinacije za model koji se proučava iznosi 0,1300 što znači da je 13,00% svih
odstupanja protumačeno modelom. Bitno je naglasiti da se značajnost regresije testira F-
testom i prema dobivenim rezultatima (F-omjer iznosi 75,53) model višestruke linearne
regresije je značajan. Vrijednost empiričkog F-omjera veća je od tabličnog uz nivo
signifikantnosti od 1%. Također sve nezavisne varijable u modelu su statistički značajne na
nivou od 1%. Ukoliko rezultate regresije ubacimo u jednadžbu 2 dobit ćemo sljedeći izraz:
CROBIS  92,59  0,0000554red _ promet  0,0000152OTC  0,001591CROBEX
Interpretacija pojedinih parametara glasi:

a (92,58996) – kada bi sve tri nezavisne varijable bile jednake nuli, tada bi vrijednost
CROBIS-a iznosila u prosjeku 92,59 bodova.
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ß1 (-0,000054) – ako se redovan promet Zagrebačke burze poveća za 1.000,00 kuna, a
ostale dvije varijable ostanu nepromijenjene, CROBIS će se u prosijeku smanjiti za
0,0000554 bodova.
ß2 (0,0000152) – ako se OTC promet poveća za 1.000,00 kuna, a ostale dvije varijable
ostanu nepromijenjene, CROBIS će se u prosijeku povećati za 0,0000152 boda.
ß3 (0,0017591) – ako se CROBEX poveća za 1 bod, a ostale dvije varijable ostanu
nepromijenjene, CROBIS će se u prosijeku povećati za 0,001591 bodova.
5. Zaključak
Temeljem dobivenih rezultata može se utvrditi kako postoji statistički značajna veza između
CROBIS-a i redovnog prometa Zagrebačke burze, prometa na OTC tržištu i kretanja
CROBEX-a. Veza između CROBIS-a i redovnog prometa Zagrebačke burze je negativna,
dok je veza između CROBIS-a i prometa na OTC tržištu kao i kretanja CROBEX-a pozitivna.
Značajnost svih nezavisnih varijabli utvrđena je na nivou signifikantnosti od 1%. Najveći
utjecaj od promatranih nezavisnih varijabli ima kretanje CROBEX-a, što se može protumačiti
ukoliko je tržište dionica u pozitivnom segmentu to se ujedno i preljeva na tržište obveznica.
Vrijedi i obratno. Cjelokupan model višestruke linearne regresije je signifikantan na nivou od
1%, s time da je korigirani koeficijent determinacije za model koji se proučava iznosi 0,1300
što znači da je 13,00% svih odstupanja protumačeno modelom, što predstavlja nisku razinu
protumačenosti. Upravo zbog malog korigiranog koeficijenta determinacije preporuka za
daljnje istraživanje bila bi u pronalasku varijabli čiji utjecaj bi bio također signifikantan ali
vjerojatno i jači. Bilo bi zanimljivo vidjeti kako određene makroekonomske varijable utječu
na kretanje CROBIS-a.
Reference
A. Rozga (2006). Statistika za ekonomiste. Split: Ekonomski fakultet.
C. Cesnovar, & Đ. Lobas (01. Travnja 2014.). HANFA. Dostupno na HANFA:
http://www.hanfa.hr/HR/nav/108/ostale-publikacije.html
L. Vidučić (2011). Financijski menadžment, VII. izdanje. Zagreb: RRiF plus.
Zagrebačka burza. (01. travnja 2014.). Dostupno na Zagrebačka burza:
http://www.zse.hr/default.aspx?id=44101&index=CROBIS
Potential Movement Determinants of the Zagreb Stock Exchange

Debt Index - CROBIS
Marko Miletić
Damir Bakić
damir.bakic27@gmail.com
Abstract. CROBIS is the official Zagreb Stock Exchange debt index, and includes both government
and state agency bonds listed on the Zagreb Stock Exchange under the criteria of at least 18 months’
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time to maturity and bullet bonds at fixed interest rates. The aim of the work is to determine the
statistical effect, the direction and intensity of potential determinants of CROBIS movement by a
multiple linear regression model. Potential determinants whose impact of the movement of CROBIS is
being examined, as the independent variable regression model, is the total regular daily turnover of
ZSE, regular daily turnover of the stock composition CROBEX, daily turnover achieved outside the
electronic order book of the Zagreb Stock Exchange or OTC daily turnover on the ZSE and daily
CROBEX points. Conducted research will provide a model that, with some exceptions, can predict the
movement of CROBIS bond index in the future on the basis of data regarding the independent
variables.
Key words: bonds, CROBIS, CROBEX, Zagreb Stock Exchange, Zagreb Stock Exchange turnover.
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Financijska učinkovitost hrvatske brodarske kompanije
Jadrolinije d.d.
Jasenka Bubić
jbubic@oss.unist.hr
Ivan Peronja
iperonja@oss.unist.hr
Ana Burazer
anaburazer.2@gmail.com
Abstract. U hrvatskom gospodarstvu, između ostalih državnih kompanija, poseban položaj i

ulogu u obavljanju svoje djelatnosti ima i nacionalni putnički brodar Jadrolinija. Jadrolinija je
jedna od najstarijih hrvatskih tvrtki u državnom vlasništvu koja se bavi pomorskim
prijevozom te predstavlja ključni čimbenik u povezivanju obalnog dijela Hrvatske s kopnom.
Iako s izrazitim sezonskim karakterom poslovanja, Jadrolinija se ističe kao kompanija s
posebnim potencijalom razvoja a u dogledno vrijeme očekuju je posve nova poslovna tržišna
okruženja. Prilikom ulaska Hrvatske u Europsku Uniju kompanija je dobila određeno vrijeme
prilagodbe EU standardima i direktivama, što predstavlja temelj za provedbu mjera i ciljeva
potrebnih za održivost u novom konkurentskom ozračju. U ovom radu analizira se stanje
financijske učinkovitosti državne putničke kompanije te se na utvrđenim postavkama želi
izraziti postoji li mogućnost prilagodbe s vlastitim potencijalima ili se pak kompanija treba
oslanjati na kvalitetnije korištenje financijskih sredstava iz EU fondova, a sve u cilju
prilagodbe djelovanja u novom tržišnom odnosno konkurentskom okruženju.
Ključne riječi: brodarska djelatnost, Jadrolinija d.d., financijska učinkovitost, prilagodba

poslovanja, EU fondovi
1. Uloga putničkih brodara u hrvatskom gospodarstvu

Hrvatska morska obala druga je po razvedenosti u Europi (poslije Norveške). Ima 1246 otoka,
otočića i hridi, s ukupnom dužinom obale (i kopna i otoka) od 5835 km. Obalni prostor
Hrvatske predstavlja poveznicu kontinentalnog i prekomorskog svijeta, poveznicu otoka i
zaleđa. Zbog toga se putničko brodarstvo ističe kao preduvjet za funkcioniranje gospodarskog
života na otocima, njihov gospodarski razvitak kao i za razvitak priobalnog gospodarstva,
prvenstveno turizma i trgovine, te sprječavanja odljeva stanovništva s otoka bez obzira na
stupanj njihova razvoja. Ova pomorska djelatnost bitno utječe i na platnu bilancu države zbog
znatnih prihoda od inozemnih putnika. Putnički RO/RO brodovi gotovo su jedini način
prijevoza svih roba teretnim vozilima na relaciji kopno otoci i obrnuto. Dakle, te plovidbene
linije su nastavak i zamjena za cestovne pravce na kopnu, i tamo gdje one završavaju, linijski
putnički brodovi preuzimaju svoju dionicu.
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Ponudu na tržištu pomorske linijske plovidbe čini raspoloživo brodovlje za prijevoz putnika i
vozila, dok glavne čimbenike formiranja potražnje predstavljaju lokalni stanovnici, turisti te
gospodarski i društveni subjekti. Značaj linijskog putničkog brodarstva na gospodarske i opće
društvene tijekove jest u činjenici da na njegov razvoj utječu socijalno – kulturološki i
gospodarski odnosno tržišni elementi. Socijalni utjecaji zahtijevaju pripomoć države za
pokriće operativnih troškova. Gospodarski utjecaji, tamo gdje to tržište dozvoljava,
omogućuju da linijski prihod osigurava pokriće troškova i ostvarivanje određenog profita.
Dakle, prijevoz u linijskom obalnom putnički prometu se smatra ključnim faktorom u
segmentu pomorske plovidbe, obzirom da isti osigurava trajno i redovito povezivanje otoka s
kopnom i otoka međusobno bez kojeg ne bi bilo održivog razvitka naseljenih otoka u
unutarnjim morskim vodama i teritorijalnom moru Republike Hrvatske. Ovaj sektor pruža
redovitu i reguliranu linijsku plovidbu između hrvatskih otoka (73 otočne luke) i kopnene
obale (22 kopnene luke). Sustavom javnog prijevoza obuhvaćeno je 56 državnih linija u čijem
održavanju sudjeluje 13 brodara. Najveći brodar je Jadrolinija d.d. iz Rijeke, nacionalni
putnički brodar u potpunom je državnom vlasništvu. U sustavu sudjeluje i 12 privatnih
brodara. Jadrolinija u ukupnom prometu putnika sudjeluje s udjelom od 84,9%, a u ukupnom
prometu vozila sa udjelom od 86,4%.
2. Financijska učinkovitost Jadrolinije d.d.

Jadrolinija je društvo za linijski pomorski prijevoz putnika i tereta sa stoljetnom tradicijom.
Osnovana je 1947. godine u Rijeci. Nasljednica je raznih udruživanja malih brodara obalne
plovidbe još od 1872. godine. Osnovna djelatnost Jadrolinije jest pomorski prijevoz putnika i
tereta sa zadaćom povezivanja otoka s kopnom i održavanja duž obalne linije na hrvatskoj
strani Jadrana. U prošlosti, te posebice tijekom Domovinskog rata, Jadrolinija se pokazala
ključnim čimbenikom u povezivanju obalnog dijela Republike Hrvatske. Specifičnost
poslovanja ovog pomorskog brodara jesu izrazite sezonske oscilacije u prijevozu putnika i
vozila uvjetovane turističkom sezonom. Ta specifičnost dovodi do neravnomjerne
iskorištenosti prijevoznog kapaciteta kao i ljudskih resursa brodara.
Posljedica sezonskih oscilacija jest prekapacitiranost flote, opreme i ljudskih resursa tijekom
većeg djela godine. U 2012. godini Jadrolinija d.d. je prevezla 9 719 951 putnika i 2 428 022
vozila sa svojom flotom od 50 brodova (4 velika putnička trajekta za dužobalnu i
međunarodne linije, 33 trajekta u lokalnom putničkom prometu, 8 katamarana, 1 hidro bus i 3
klasična broda). U odnosu na 2011. godinu broj prevezenih putnika manji je za 1,2%, dok je
broj vozila manji za 2,1%.
Činjenica da je Jadrolinija u 100%-om vlasništvu RH bitno određuje njen tržišni položaj, zbog
čega je obveza i zadaća menadžerskog ustrojstva Društva da kvalitetno provodi sve pozitivne
zakone RH. Poslovna okolina u kojoj djeluje Jadrolinija dinamična je i neizvjesna, posebno
nakon ulaska Hrvatske u EU kada se utjecaj stranih pa i domaćih konkurenata znatno
povećava. Slijedom tih činjenica stvaraju se nove prilike i opasnosti za poduzeće.
Swot matrica pokazuje veliki je broj internih slabosti ali i vanjskih prijetnji koje pred tvrtku
postavljaju cijeli niz kako financijskih tako i organizacijskih Ključno je neprekidno
promatranje interne i vanjske okoline kako bi se na vrijeme uočile tekuće i potencijalne
prilike i prijetnje, te se pripremili adekvatni odgovori odnosno provođenje uspješne
konkurentske strategije.
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Tablica 1. Swot matrica poduzeća Jadrolinija d.d.
Snage Slabosti
Tradicijsko poslovanje i ugled; Skupa nabava i realizacija usluga;
Višegodišnja suradnja s brodogradilištima; Visoki troškovi održavanja flote;
Poznavanje navika putnika; Ovisnost o državnoj potpori i kreditiranju;
Stručnost kadrova; Teškoće u kontroli korištenja usluga;
Sposobnost za prilagodbu; Nedostatak integracije informatičkog sustava;
Kvaliteta usluge; Slab marketinški pristup;
Prilike Prijetnje
Rast turističkog tržišta; Pad kupovne moći domaćih korisnika prijevoza;
Mogućnost plasiranja novih usluga; Porast zaduživanja i nelikvidnosti;
Potencijal razvoja; Starost flote;
Ulaganje u nove tehnologije; Ulazak u EU / otvaranje tržišta; Nelojalna konkurencija;
Odlazak stručnog kadra u konkurentske prijevoznike
2.1 Analiza financijskog položaja

U nastavku rada analizira se financijski položaj Jadrolinija d.d. za razdoblje 2011. do 2012.
godina. Analiziraju se temeljne bilančne pozicije preko analize strukture resursa i njenih
izvora
Tablica 2. Bilanca Jadrolinija d.d. 2011. – 2012. u 000 kn
2011. % 2012. %
Dugotrajna imovina 950.173 90,52 877.886 91,90
Nematerjalna imovina 859 3.997
Materjalna imovina 944.990 863.066
Dugotrajna financijska imovina 4.324 10.823
Kratkotrajna imovina 99.245 9,45 63.617 6,66
Zalihe – sirovine i material 26.591 24.529
Potraživanja 23.689 23.239
Kratkotrajna financijska imovina 46.483 9.115
Novac u banci i blagajni 2.482 6.734
Plaćeni troškovi budućeg radoblja i obračunati 270 0,03 13.793 1,44
prihodi
Ukupno aktiva 1.049.688 100,00 955.296 100,00
2011. % 2012. %
Kapital i rezerve 474.044 45,16 476.067 49,83
Temeljni (upisani) capital 209.054 209.054
Kapitalne rezerve 188.609 188.609
Revalorizacijske rezerve 43.990 42.591
Zadržana dobit 30.365 32.391
Dobit poslovne godine 2.026 3.422
Rezerviranja 7.587 0,72 2.690 0,29
Dugoročne obveze 169.496 16,15 231.378 24,22
Kratkoročne obveze 349.403 33,29 205.857 21,55
Odgođeno plaćanje troškova i 49.158 4,68 39.304 4,11
prihod budućeg razdoblja
Ukupno pasiva 1.049.688 100,00 955.296 100,00
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Analiza bilančnih pozicija ukazuje na činjenicu kako u strukturi resursa dominira dugotrajna
imovina i to 90,52% u 2011. godine, te 91,90% u 2012. godini. Nadalje, učešće kratkotrajne
imovine iznosi samo 9,45%, odnosno 6,66% u 2012. godini. U izvorima resursa, učešće
kapitala i rezervi blizu je optimalnog učešća oko 50%. Struktura obveze u 2011. godini
izuzetno je nepovoljna jer kratkoročne obveze zauzimaju velikih 33,29%. Taj odnos nešto je
pozitivno korigiran u 2012. godini u korist većeg učešća dugoročnih obveza. No, kad se
analizira stanje neto radnog kapitala za ukupno razdoblje može se zaključiti kako je taj
pokazatelj prijeteća opasnost za tvrtku.
2.2 Analiza financijskog uspjeha
U nastavku rada analizira se financijski položaj Jadrolinija d.d. za razdoblje 2011. do 2012.
godina. Analiziraju se temeljne bilančne pozicije preko analize strukture resursa i njenih
izvora
Tablica 3. Račun dobiti i gubitka Jadrolinija d.d. 2011. – 2012. u 000 kuna
Pozicija 2011. % 2012. %
Poslovni prihodi 907.861 98,59 874.287 97,70
Prihodi od prodaje 583.706 554.572
Ostali poslovni prihodi 324.155 319.715
Financijski prihodi 2.625 0,28 3.805 0,43
Ostali prihodi 10.390 1,13 16.748 1,87
Ukupni prihodi 920.876 100,00 894.840 100,00
Poslovni rashodi 881.783 96,04 865.808 97,24
Financijski rashodi 35.161 3,83 21.073 2,37
Ostali rashodi 1.218 0,13 3.538 0,9
Ukupni rashodi 918.162 100,00 890.419 100,00
Pozicija 2011. 2012. Indeks % trenda
Ukupni prihodi 920.876 894.840 -2,83
Ukupni rashodi 918.162 890.419 - 3,03
Dobitak prije oporezivanja 2.714 4.421 62,89
Porez na dobit 688 999 45,20
Neto dobit razdoblja 2.026 3.422 68,90
Djelatnost Jadrolinije d.d. kao komercijalno profitabilne marže može se promatrati tek
sekundarno. Društvo je u 2012. godini nastojalo održati prijevozne učinke iz 2011. godine no,
prema ranije navedenom, ostvaren je pad ukupnih prihoda za 2,83%. Bitno je napomenuti
kako su prihod od prodaje ostvarili najveći pad za 4,9%.
Tablica 4. Pregled uspješnosti po centrima praćenja u 2012. u 000 kuna
Centar Kol. Vlastiti prihod Subvencija Rashod Rezultat
Brzobrodske linije 8 14.804 84.604 103.072 -3.664
Koncesionirane linije 1 759 5.208 5.819 148
Međunarodne linije 3 163.285 178.633 -15.348
Nerentabilne linije 23 212.865 214.517 443.684 -16.302
Rentabilne linije 4 168.293 126.299 41.994
UKUPNO 39 560.006 304.329 857.507 6.828
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Poduzeće održava 39 linija od kojih su samo 4 rentabilne koje ostvaruju veće prihode od
rashoda odnosno pozitivnu internu stopu profitabilnosti (profitabilne linije: Valbiska-Merag,
Brestova-Porozina, Prizna-Žigljen i Split-Supetar). Većina linija, dakle, iziskuje veće rashode
od prihoda dok se negativne razlike nastoje pokriti državnim subvencijama.
2.3. Analiza likvidnosti i financijske stabilnosti
Za mjerenje likvidnosti i financijske stabilnosti prvenstveno trebaju biti zainteresirani
menadžeri tvrtke kako bi u svakom trenutku bili sigurni da će prvenstveno udovoljiti
podmirenju kratkoročnih obveza.
Tablica 5. Pokazatelji likvidnosti i financijske stabilnosti
Pozicija 2011 2012
KO tekuće likvidnosti 99.245.000 /349.403.000 63.617.000/205.857.000
0,284 0,309
KO financijske stabilnosti 950.173.000 /643.540.000 877.886.000 /707.445.000
(Dugotrajna imovina/kapital i 1,476 1,241
dugoročne obveze
KO stupnja zaduženosti 518.899.000 /1.049.688.000 437.235.000/955.296.000
Ukupne obveze / ukupna imovina 0,49 0,46
KO vlastitog financiranja 530.789.000 /1.049.688.000 518.061.000 /955.296.000
Vlasnička glavnica / ukupna 0,51 0,54
imovina
Koeficijent tekuće likvidnosti u promatranim godinama iskazuje tendenciju rasta no

pokazatelj je ipak ispod 1 što ukazuje na probleme u podmirivanju kratkoročnih obveza koje
dolaze na naplatu. Izvršavanje kratkoročnih obveza, poglavito prema dobavljačima, posebno
se javlja u zimskom periodu zbog neravnomjernog priliva vlastitih sredstava uzrokovanim
sezonskim karakterom poslovanja. Jadrolinija svoje nade polaže u naredne godine, kada se
očekuje bolja likvidnost zbog stabilizacije priliva sredstava iz Agencije za obalni linijski
pomorski promet zbog koncesioniranja linija. Sve su to razlozi za očekivanja u smanjenju
problema utjecaja sezonskog karaktera poslovanja na likvidnost poduzeća.
Pokazatelj financijske stabilnosti ima trend pada kroz promatrane dvije godine je pozitivan
aspekt iako se kao posljedica sezonalnosti i dalje nalaze poviše 1.
Pokazatelj stupnja zaduženosti je u promatranom razdoblju ne zadovoljava optimalni odnos,
ispod je referentnih 50%.
Udjeli vlastitog financiranja u promatranim godinama bilježe blagu tendenciju rasta te su veći
od 50% pri čemu je očuvana financijska stabilnost društva u cilju stvaranja uvjeta za
financiranje novih investicija. Izvori sredstava za povrate kredita u 2012 godini su
amortizacija, u iznosu od 90.077 milijuna kuna, te zadržana dobit društva.
Nova zaduženja u 2013. godini odnose se na kredit za izgradnju 4 nova trajekta u vrijednosti
od 32 milijuna eura, a u čijem investiranju Jadrolinija učestvuje s 25% dok će se ostatak
sredstava osigurati putem HBOR-a.
2.4. Analiza aktivnosti i ekonomičnosti
Kratkotrajna imovina se u 2012. g. obrnula 8,72 puta, što ukazuje na znatan porast tog
koeficijenta u odnosu na 2011. godinu, a time i porast efikasnosti upotrebe kratkotrajne
imovine. Omjer prihoda i fiksne imovine u promatranim godinama pokazuje tendenciju rasta
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a time i porast korištenja dugotrajne imovine s ciljem ostvarivanja prihoda. Pokazatelj
ekonomičnosti je prihvatljiv s blagom tendencijom rasta.
Tablica 6. Pokazatelji aktivnosti i ekonomičnosti
Pozicija 2011 2012
KO obrtaja tekuće aktive 583.706.000/99.245.000 554.572.000/63.617.000
Prihod od prodaje/kratkotrajna 5,88 8,72
imovina
KO obrtaja dugotrajne imovine 583.706.000/950.173.000 554.572.000 /877.886.000
Prihod od prodaje /dugotrajna imovina 0,61 0,63
KO ekonomičnosti 920.876.000/918.162.000 894.840.000/890.419.000
Ukupni prihodi /ukupni rashodi 1,003 1,005
2.5. Analiza profitabilnosti

Upravljanje kapitalom mora poći od razmatranja postignutih performansi efikasnosti kapitala.
U nastavku rada analizira se upravo upravljanje kapitalom u Jadroliniji d.d.
Tablica 7. Pokazatelji profitabilnosti
Pozicija 2011 2012
KO neto profitne marže 37.187.000 / 920.876.000 24.495.000 /894.840.000
neto dobit + kamate /ukupni prihod 4,03 2,73
KO rentabilnosti vlastitog kapitala 2.026.000 / 474.044.000 3.422.000 /476.067.000
neto dobit / ukupni vlasnički kapital 0,42% 0,72%
Stopa povrata imovine (ROA) 2.026.000 /1.049.688.000 3.422.000/ 955.296.000
neto dobit / ukupna imovina 0,19% 0,35
Nakon pokrića svih troškova u 2012. g. ostaje 2,73% prihoda za pokriće troškova financiranja
i poreza na dobitak te raspodjelu dobitka, a što je za 1,3% manje u odnosu na 2011.godini.
Stope profitabilnosti vlastitog kapitala su vrlo niske, iako 2012.g. bilježi porast novčanih
jedinica dobitka koje društvo ostvaruje na jednu jedinicu vlastitog kapitala.
ROA u promatranim godinama pokazuje tendenciju rasta, no i dalje je vrlo nisko, što ukazuje
da je dobit po novčanoj jedinici imovine niska a time je i viši stupanj intenzivnosti imovine.
To znači da će biti potrebno više novca za investiranje u poslovanje kako bi se i dalje
ostvarivala dobit.
Prema pokazateljima u analizi profitabilnosti može se zaključiti kako Jadrolinija ne spada u
profitabilno poduzeće. U dosadašnjim uvjetima poslovanja Jadrolinija nije smatrala
profitabilnost svojim primarnim ciljem. Umjesto toga Društvo je nastojalo uravnoteženo
funkcionirati zadovoljavajući ciljeve javnog interesa, povezivanje hrvatskih otoka s kopnom
te duž obalno povezivanje.
3. Uvjeti za prilagodbu na EU tržištu

U obalnom linijskom putničkom prometu brodari obavljaju prijevoz temeljem Ugovora o
koncesiji ili Ugovora o pružanju javne usluge. Ugovore sa brodarima zaključuje Agencija za
obalni linijski pomorski promet, koja ujedno sredstvima Državnog proračuna plaća subvencije
za prijevoz, te nadzire primjenu navedenih Ugovora. Sukladno navedenom, u Agenciji za
obalni linijski pomorski promet, u lipnju 2013. godine potpisani su koncesijski ugovori za
održavanje brodskih linija koji će trajati do prosinca 2016. godine. Sve je to sukladno
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amandmanima Direktive EU. Najviše linija je dobila upravo Jadrolinija: dvadeset tri
trajektne, osam brzo brodskih i tri klasične brodske linije.
Kod trajektnih linija ugovorima su obuhvaćene četiri profitabilne linije za čije će održavanje
Jadrolinija plaćati godišnju naknadu u visini dva posto ukupno ostvarenoga prihoda, te 19
neprofitabilnih linija koje će Jadrolinija održavati uz državnu potporu.
Do okončanja prijelaznog razdoblja (31. prosinac 2016.godine) u odnosu na Ugovore o
koncesiji i Ugovore o pružanju javne usluge, koji su zaključeni sukladno Uredbi o slobodi
pružanja usluga u pomorskom prijevozu unutar država članica (pomorska kabotaža), uslugu
prijevoza u obalnom linijskom putničkom prometu obavljaju brodovi hrvatske državne
pripadnosti, među kojima Jadrolinija još uvijek održava vodeću ulogu. Nakon tog razdoblja,
tržište linijskog putničkog prometa bit će pod istim uvjetima dostupno brodarima svih država
članica EU.
Upravo to dobiveno vrijeme prilagodbe predstavlja ključni period implementiranja akcija koje
su potrebne za uspješno ostvarivanje uvjeta za prilagodbu na EU tržištu. Nepovoljna starosna
struktura flote, visoki udio cijene pogonskog goriva u ukupnim troškovima prijevoza, kao i
značajne sezonske oscilacije, najznačajniji su izazovi s kojima se Jadrolinija mora suočiti.
4. Mogućnost prilagodbe poslovanja Jadrolinija d.d. za EU tržište

Ciljevi uprave Jadrolinija d.d. kao strateško određenje od važnosti za kompaniju koja je u
državnom vlasništvu treba biti zadržavanje uloge vodećeg linijskog putničkog brodara.
Ostvarenje tog cilja pretpostavlja povećanje razine kvalitete i opsega pruženih usluga kao i
uvođenje novih, povezanih usluga. Nadalje, u razdoblju prilagodbe treba realno sagledati
stanje u toj brodarskoj kompaniji koje će je činiti profitabilnom nakon formiranja slobodnog
tržišta. Prosječna starost Jadrolinijine flote od 25 godina ukazuje da je potrebno izvršiti njenu
obnovu, kako zbog povećanja razine usluge i konkurentnosti tako i zbog zadovoljavanja sve
oštrijih međunarodnih pravila vezanih za sigurnost i stanje broda. Od strane EU propisani su i
novi standardi koji moraju biti ispunjeni a koji se odnose na tehničko-tehnološke uvjete te na
upravljanje kvalitetom i zaštitom okoliša
Poslovanje koje je uvjetovano sezonskim karakterom (u četiri ljetna mjeseca uprihodi se cca
70% prihoda od prijevoznih usluga) rezultira neravnomjernom iskorištenosti prijevoznih
kapaciteta i ljudskih resursa, te se Društvo oslanja na primanje subvencija i državnih pomoći.
Ta sredstva, međutim, nisu dostatna ni za redovno cjelogodišnje održavanje otočnih linija
zbog čega se javljaju i problemi ne isplovljavanja trajekata uzrokovani uštedom goriva ili pak
kvarovima na brodovima.
Osim navedenog, dinamična i neizvjesna poslovna okolina te njezin utjecaj na ponašanje,
poslovanje i opstanak Jadrolinije na tržištu linijskog putničkog brodarstva, ukazuju na potrebu
povećanja financijskih sredstava Društva. Povećanje financijskih sredstava nije moguće samo
kroz ostvarivanje prihoda od poslovanja te uz dosadašnje iznose primanja subvencija već je
potrebno ostvariti sredstva strukturnih i kohezijskih fondova EU.
5. Zaključak
Tržišni položaj Jadrolinije karakteriziran je specifičnom društvenom i gospodarskom
funkcijom linijskog pomorskog putničkog prometa. Značaj za stanovništvo i gospodarstvo
hrvatskih otoka i priobalja moguće je usporediti sa značajem sličnih infrastrukturnih
djelatnosti na kopnenom dijelu kao što su cestovni i željeznički promet. Upravo iz tog
razloga, prometnu djelatnost povezivanja otoka s kopnom Republika Hrvatska mora uvijek
držati pod visokim stupnjem kontrole. Od velike važnosti je i mogućnost interveniranja u
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svakom trenutku, osiguravajući redovitost odvijanja prometa bez obzira na nepredvidljive
promjene tržišta i djelovanje subjekata uključenih u tržišno natjecanje.
Navedeni ciljevi se međusobno isprepliću, a njihova realizacija moguća je jedino uz sustavan
i sveobuhvatan rad. Jadrolinija se, osim kao društvo u vlasništvu Republike Hrvatske treba
promatrati i kao vlasništvo svih njenih građana i kao takva im treba služiti, kako u uvjetima
monopolističkog tako i u uvjetima slobodnog tržišnog poslovanja. Analiza financijske
učinkovitosti Jadrolinije upućuje na zaključak kako ista nije adekvatna za tržišno natjecanje
koje će nastupiti krajem 2016. godine. Posebno slaba točka u financijskoj učinkovitosti odnosi
se na probleme adekvatnosti radnog kapitala, kao i strukturu ročnosti izvora financiranja, te
nisku razinu profitabilnosti. Drugi veliki problem odnosi se na prosječnu starost flote od 25
godina, što ukazuje kako je potrebno izvršiti njenu obnovu zbog povećanja razine usluge i
zadovoljavanja sve oštrijih međunarodnih pravila vezanih za sigurnost i stanje brodova. Ovo
potonje zahtijeva nova kapitalna ulaganja, što tvrtka zasigurno iz tekućeg poslovanja i
postojeće ponude financijskih izvora nije u mogućnosti servisirati.
Iz toga razloga tvrtka se mora usmjeriti adekvatnijim izvorima financiranja, što
podrazumijeva i korištenje sredstva strukturnih i kohezijskih fondova EU.
Naime, uprava tvrtke ima vrlo zahtjevan zadatak da u kratkom razdoblju provede potrebne
mjere kojima će Jadrolinija postati moderan i dinamičan nacionalni brodar uz prethodnu
realnu analizu postojećih internih i vanjskih snaga i slabosti. Potrebno je naglasiti i važnost
potpune kontrole svih procesa poslovanja kako bi se ravnomjerno mogla natjecati na tržištu sa
konkurencijom i pobijediti na natječajima za linije na hrvatskoj obali Jadrana.
Opstojnost i održivost Jadrolinije, kao ključnog nacionalnog linijskog putničkog brodara,
nedvojbeno je jedan od temeljnih strateških interesa Republike Hrvatske pa se tako Jadrolinija
danas nalazi pred najvećim izazovom u svojoj dugoj povijesti, izazovom konkurentnog i
tržišnog natjecanja. Osim toga, ključno je uspostavljanje sustavnog i cjelovitog radnog
procesa koji uključuje tehnički i operativni sektor, komercijalni sektor te kadrovski sektor,
posvećujući posebnu pažnju kontroli troškova, kontroli nabave te upravljanju i održavanju
flote, podižući sve zajedno na jednu višu razinu uspješnog poslovanja.
Reference
Autorske knjige:
J. Bubić (2004): Upravljanje kapitalom trgovačkih društava, Znanstveni magistarski rad,
Ekonomski fakultet Split, Split
V. Belak (1995): Menadžersko računovodstvo, RRIF d.o.o. Zagreb
Web stranice:
Godišnji financijski izvještaj za 2012., Rijeka, 2013., www.jadrolinija.hr/docs/default-
source/financijskaizvješća/godišnji-financijski-izvještaj-2012 (09.03.2014);
Hrvatska.eu – Jadransko more i otoci; članak; preuzeto sa http://www.croatia.eu/article;
(26.05.2014)
Jadrolinija, profil organizacije; http://www.jadrolinija.hr/o-nama/o-jadroliniji/profil-
organizacije; (09.03.2014.)
Kabotaža; Izabrani članci; preuzeto sa http://hr.wikipedia.org/wiki/Kabotaža (18.03.2014)
Prospekt uvrštenja obveznica; Zagreb 23.siječnja 2013;
http://zse.hr/userdocsimages/prospekti/JRLN-O-17AAProspekt-2222013120638.pdf
(09.03.2014);
Strategija pomorskog razvitka i integralne pomorske politike republike hrvatske za
razdoblje od 2014. do 2020. godine; Odluka Vlade RH, Zagreb prosinac
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2013.;http://www.mppi.hr/UserDocsImages/JSMAR-STRAT/FINAL/MPPI/21-2_14.pdf
(18.03.2014);
Završeno koncesioniranje linija u javnom obalnom linijskom prometu- članak;
http://www.mppi.hr/default.aspx?id=10121 (09.03.2014);
Financial effectiveness of Croatian shipping company Jadrolinija

Inc.
Jasenka Bubić
University of Split, University Department of Professional Studies, Split, Hrvatska
jbubic@oss.unist.hr
Ivan Peronja
Ana Burazer
Abstract. The national shipping company Jadrolinija has a special position in Croatian economy.
Jadrolinija is one of the oldest Croatian state-owned companies and represents a crucial factor in
connecting the coastal part of Croatia with the mainland. Company business has seasonal character,
but Jadrolinija is standing out as a company with a special potential for development. During the
Croatian accession to the European Union, the company has received a certain time for adjustment to
EU standards and directives. That time is important for the implementation of measures and goals
which are necessary for sustainability in the new competitive environment. This paper analyses
financial efficiency of company Jadrolinija. The goal is to express whether there is possibility to adjust
business with their own resources or the company should rely on better use of financial resources from
the EU funds.
Keywords: shipping company, Jadrolinija Inc., financial efficiency, business adjustment, the EU funds
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Stjecanje dobara iz zemalja članica EU
Nenad Vudrić
Visoka poslovna škola Libertas, Zagreb, Hrvatska
nvudric@yahoo.com
Sažetak. Ulaskom Republike Hrvatske u Europsku uniju 1. srpnja 2013. na snagu je stupio novi
Zakon o porezu na dodanu vrijednost, objavljen u Narodnim novinama br. 73/13 dana 19. lipnja 2013.
godine. Pravilnik o porezu na dodanu vrijednost objavljen je u Narodnim novinama br. 79/13 dana 27.
lipnja 2013. godine. Stjecanje dobara unutar Europske unije zamijenilo je nekadašnji uvoz dobara iz
drugih država članica EU.
U Hrvatskoj se više od 30% poduzetnika bavi trgovinom, koja čini više od 10% BDP-a, stoga će autor
u ovom radu na praktičnim primjerima prikazati evidentiranje poslovnih događaja stjecanja trgovačke
robe i utvrđivanja obveze PDV-a pri stjecanju.
Ključne riječi: stjecanje dobara, nabava robe, porez na dodanu vrijednost.
1. Uvod
Novim Zakonom o porezu na dodanu vrijednost (dalje: Zakon o PDV-u), u članku 4., stavku
1., točki 2. i Pravilnikom o porezu na dodanu vrijednost (dalje: Pravilnik o PDV-u), u članku
2., predmetom oporezivanja smatra se i stjecanje dobara unutar Europske unije koje se u
tuzemstvu obavi uz naknadu.
Prema čl. 9. Zakona o PDV-u stjecanjem dobara unutar Europske unije smatra se nabava
dobara koju prodavatelj ili stjecatelj dobara ili druga osoba za njihov račun otpremi ili preveze
stjecatelju tih dobara u državu članicu koja nije država članica u kojoj je započela otprema ili
prijevoz tih dobara. S obzirom na to tko je dobra prevezao (kupac, prodavatelj ili netko treći
u njihovo ime) porezni tretman toga posla je različit.
2. Nabava dobara iz zemalja članica EU

Hrvatsko trgovačko društvo dopremom dobara iz Austrije u Hrvatsku stječe dobra unutar
područja EU te je mjesto stjecanja, odnosno mjesto gdje završava otprema ili prijevoz dobra
stjecatelju, Republika Hrvatska. Takva transakcija je prema čl. 4. Zakona o PDV-u i čl. 2.
Pravilnika o PDV-u oporeziva hrvatskim Zakonom. To znači da trgovačko društvo iz
Hrvatske u skladu s čl. 75. Zakona o PDV-u. mora platiti PDV na stjecanje dobara iz Austrije.
Poreznu osnovicu na stjecanje dobara iz Austrije, prema čl. 34. Zakona o PDV-u i čl. 41.
Pravilnika o PDV-u, čini naknada koju je isporučitelj iz Austrije primio ili treba primiti od
kupca iz Hrvatske uvećana za ostala davanja (npr. za iznose poreza, carina, pristojbi i sličnih
davanja, osim PDV-a) te za sporedne troškove kao što su provizije, troškovi pakiranja,
prijevoza i osiguranja koje isporučitelj dobara iz Austrije zaračunava kupcu iz Hrvatske.
Prema čl. 37. Zakona o PDV-u stopa po kojoj će se obračunati PDV na stjecanje dobara iz
Austrije jednaka je stopi PDV-a koja bi se primjenila da se isto takvo dobro prodaje u
tuzemstvu.
Prilikom stjecanja dobra iz Austrije u Hrvatsku prodavatelj neće zaračunati PDV ukoliko je
kupac porezni obveznik PDV-a u Hrvatskoj, a njegov status može provjeriti u informatičkoj
bazi VIES (VAT information exchange system). Ako kupac nije porezni obveznik PDV-a
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dobavljač iz Austrije obračunat će PDV. Takav hrvatski kupac može tražiti povrat PDV-a koji
je platio prilikom stjecanja, ako dokaže da je PDV bio obračunan na stjecanje dobara u drugoj
državi članici EU i ako ne prelazi prag sjecanja od 77.000,00 kn u toj godini.
Pri stjecanju dobara, porezni obveznik koji je dobra stekao za potrebe poslovanja, treba sam
obračunati PDV, te prema čl. 58. Zakona o PDV-u ima pravo odbitka pretporeza u istom
obračunskom razdoblju na isti iznos. To znači da trgovačko društvo iz Hrvatske koje je
obveznik PDV-a, kada stječe dobra iz Austrije, ne mora angažirati novčana sredstva da bi
platilo PDV na stjecanje dobara, već u istoj prijavi poreza na dodanu vrijednost, u obrascu
PDV, istodobno iskazuje obvezu PDV-a na stjecanje dobara i pretporez na iznos PDV-a koji
bi moralo platiti na isto stjecanje.
U slučaju da je primatelj dobra poduzetnik koji nema pravo na odbitak pretporeza, u poreznoj
prijavi iskazuje obvezu PDV-a koju treba platiti jer ne može iskazati i odbiti pretporez.
Obveza obračuna PDV-a na stjecanje dobara iz Austrije, sukladno članku 31. Zakona o PDV-
u, nastaje u obračunskom razdoblju kada je isporučitelj iz zemlje članice EU izdao račun ili
najkasnije 15. dana u mjesecu nakon mjeseca u kojem je nastao oporezivi događaj, a što je
određeno člankom 78. Zakona o PDV-u.
U Prijavi poreza na dodanu vrijednost, u obrascu PDV, za obračunsko razdoblje u kojem se
stječu dobra, prema čl. 175. Pravilnika o PDV-u, evidentira se obveza PDV-a na stjecanje
dobara hrvatskog poduzetnika. Istodobno se, u istom obračunskom razdoblju, prema čl. 176.
Pravilnika, evidentira i pretporez od istog stjecanja ukoliko su ispunjeni svi uvjeti za to.
Prema čl. 86. Zakona o PDV-u poduzetnik iz Hrvatske koje stječe dobra u istom obračunskom
razdoblju prilikom podnošenja PDV obrasca mora podnijeti i Prijavu za stjecanje dobara i
primljene usluge iz drugih država članica EU u obrascu PDV-S.
3. Evidentiranje stjecanja trgovačke robe

Prilikom stjecanja trgovačke robe javljaju se i razni zavisni troškovi, a trošak prijevoza jedan
je od onih bez kojih se ne može stjecati robu. Robu poduzetnik može prevoziti sam odnosno
može angažirati prijevoznika iz zemlje ili izvan nje. Za porezni tretman stjecanja dobara nije
bitno tko je dobra prevezao, te prijevoz dobara treba gledati kao zasebni posao.
Prema čl. 58. Zakona o PDV-u poduzetnik stjecatelj ima pravo na odbitak pretporeza na sve
troškove nastale kod prijevoza ukoliko zadovoljava uvjete iz čl. 60. Zakona o PDV-u. Ako,
primjerice, prilikom odlaska po robu u Austriju, trgovačko društvo iz Hrvatske kupuje gorivo
u Hrvatskoj, može odbiti pretporez po tom računu, a navedeni pretporez iskazuje se u Prijavi
poreza na dodanu vrijednost u obrascu PDV u obračunskom razdoblju u kojem su nastali
navedeni troškovi.
Za troškove nastale izvan Hrvatske tuzemni poduzetnik ne može odbiti pretporez, ali ima
eventualno pravo na povrat PDV-a koji je plaćen u drugim državama članicama EU, prema
odredbama čl. 74. Zakona PDV-u i čl. 149. Pravilnika o PDV-u.
Slučaj 1. Stjecanje trgovačke robe unutar EU vlastitim prijevozom

1. Trgovačko društvo iz Hrvatske (obveznik PDV-a) nabavilo je raznu trgovačku robu
od trgovačkog društva iz Austrije (obveznik PDV-a) te je primilo fakturu u isnosu od
6.000,00 EUR. Srednji tečaj Hrvatske narodne banke za 1 EUR iznosi 7,705000 kuna
2. Na stjecanje iz Europske unije društvo iz Hrvatske obračunalo je i PDV po stopi
25%. Osnovicu za obračun čini vrijednost robe od 46.230,00 kn (6.000,00 x
7,705000), a PDV iznosi 11.557,50 kn (46.230,00 x 25%)
3. Trgovačko društvo iz Hrvatske obavilo je prijevoz vlastitim kamionom te je na
temelju kalkulacije zaračunalo trošak prijevoza u iznosu 4.000,00 kn
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4. Nakon dovršetka nabavke i knjiženja svih troškova napravljen je obračun nabave
trgovačke robe, te je roba zadužena u veleprodajno skladište po nabavnoj vrijednosti.
6500 – Kupovna vrijednost robe 221 – Obveze prema dobavljačima iz EU
(1) 46.230,00 46.230,00 (4) 46.230,00 (1)
24022 – Obveza za PDV za stjecanja dobara iz

14022 – Pretporez od stjecanja dobara iz EU
EU
(2) 11.557,50 11.557,50 (2)
6510 – Trošak prijevoza robe 7881 – prihod od korištenja vlastitih usluga

(3) 4.000,00 4.000,00 (4) 4.000,00 (3)
659 – Obračun nabave robe 6600 – Roba u veleprodaji

(4) 50.230,00 50.230,00 (4a) (4a) 50.230,00
Slučaj 2. Stjecanje trgovačke robe unutar EU prijevozom hrvatskog prijevoznika

obveznika PDV-a
25%. Osnovicu za obračun čini vrijednost robe od 46.230,00 kn, te PDV iznosi
11.557,50 kn
3. Trgovačko društvo iz Hrvatske primilo je račun hrvatskog prijevoznika za prijevoz
trgovačke robe u iznosu od 4.000,00 kn + 1.000,00 kn PDV
(1) 46.230,00 46.230,00 (4) 46.230,00 (1)

EU
(2) 11.557,50 11.557,50 (2)
1400 – Pretporez 220 – Obveze prema dobavljačima

(3) 1.000,00 5.000,00 (3)
6510 – Trošak prijevoza robe

(3) 4.000,00 4.000,00 (4)

(4) 50.230,00 50.230,00 (4a) (4a) 50.230,00
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Slučaj 3. Stjecanje trgovačke robe unutar EU prijevozom stranog prijevoznika
obveznika PDV-a
2. Trgovačko društvo iz Hrvatske primilo je račun austrijskog prijevoznika za prijevoz
trgovačke robe u iznosu od 519,14 EUR. Srednji tečaj Hrvatske narodne banke za 1
EUR iznosi 7,705000 kuna
25%. Osnovicu za obračun čini vrijednost robe od 46.230,00 kn uvećana za prijevoz
od 4.000,00 kn, te PDV iznosi 12.557,50 kn
(1) 46.230,00 46.230,00 (4) 46.230,00 (1)
4.000,00 (2)
6510 – Trošak prijevoza robe

(2) 4.000,00 4.000,00 (4)

EU
(3) 12.557,50 12.557,50 (3)

(4) 50.230,00 50.230,00 (4a) (4a) 50.230,00
4. Zaključak
U navedenim primjerima tuzemni poduzetnik, obveznik PDV-a, stjecao je trgovačku robu od
trgovačkog društva, obveznika PDV-a, iz Austrije. Porez na dodanu vrijednost, na trgovačku
robu koju stječe iz zemlje članice EU, obračunat će hrvatski porezni obveznik na vrijednost
robe, na temelju čl. 75. Zakona o PDV-u, ali će, sukladno čl. 58. istog Zakona, sam odbiti
pretporez i neće imati obvezu uplate u korist državnog proračuna.
U slučaju da poduzetnik u Hrvatskoj nije obveznik PDV-a, poduzetnik iz Austrije bi
obračunao PDV, a hrvatski poduzetnik bi imao pravo tražiti povrat plaćenog PDV-a, sve dok
ne prelazi prag stjecanja od 77.000,00 kn godišnje. U slučaju prelaska praga stjecanja, PDV
pri stjecanju koji je obračunao austrijski poduzetnik uvećavao bi nabavnu vrijednost robe jer
tada ne bi bilo prava na povrat.
Reference
Narodne novine, Pravilnik o porezu na dodanu vrijednost, NN 79/13, 85/13 – ispravak, 160/13, 35/14.
Narodne novine, Zakon o porezu na dodanu vrijednost, NN 73/13, 99/13 – Rješenje USRH i 148/13.
RRIF, Računski plan za poduzetnike, XVIII. Dopunjeno izdanje
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Acquisition of Goods Within EU
Nenad Vudrić
Libertas Business School, Zagreb, Croatia
nvudric@yahoo.com
Abstract. By Croatian accession to the European Union on 1st of July 2013., a new Law on value
added tax entered into force, published in the Official Gazette No. 73/13 on 19th of June 2013.
Regulation on value added tax was published in the Official Gazette No. 79/13 on 27th of June 2013.
Former import of goods from other EU countries is replaced with the acquisition of goods.
More than 30% of companies in Croatia are engaged in trade, and it makes more than 10% of GDP,
thus in this paper will be shown some practical examples of the recording business events like
acquisition of merchandise and determining liability for VAT on acquisition.
Keywords: acquisition of goods, supply of goods, value-added tax.
P - 166
Investicijski okvir malog poduzetništva u Hrvatskoj
Jasenka Bubić
jbubic@oss.unist.hr
Ana Burazer
Boris Peko
boris.peko@yahoo.com
Sažetak. Razvoj malog gospodarstva predstavlja važan dio gospodarskog razvitka velikog
broja ekonomija. Mala poduzeća su izrazito važna zbog svog doprinosa zapošljavanju,
stvaranju društvenog bruto proizvoda ali i zbog izvoznih aktivnosti zemlje. Stopa otvaranja
novih malih poduzeća u Hrvatskoj niža je od iste stope u većini zemalja EU. Problem se s
vremenom pogoršava zbog velike stope zatvaranja takvih poslovnih subjekata. U radu će se
analizirati financijski položaj i uspješnost malih poduzeća u gospodarstvu Republike
Hrvatske. Usporedna analiza dostupnosti financijskih sredstava te poslovna okolina malih
poduzeća u Hrvatskoj i Njemačkoj ukazuje na ključne aspekte koji se odnose na njihovu
poslovnu održivost. Istražiti će se koje mogućnosti pruža postojeći investicijski okvir za
širenje gospodarskih aktivnosti malih poduzeća u Hrvatskoj.
Ključne riječi: mala poduzeća, financijski položaj, investicijski okvir, Hrvatska, Njemačka
1. Uvod
Kao što su male čestice neobičnih karakteristika osnovni konstitutivni elementi materije, tako
su prevladavajući oblici privređivanja u visokorazvijenim industrijskim zemljama mala
poduzetništva. Stopa rasta malih i mikro poduzeća u RH je značajno niža u usporedbi sa
stopom rasta većine zemalja EU. Također, stopa zatvaranja takvih poslovnih subjekata je i
dalje visoka, te negativno korelira u odnosu na zemlje EU.
U strategiji razvoja malog i srednjeg gospodarstva koju objavljuje CEPOR (Centar za politiku
razvoja srednjih i malih poduzeća i poduzetništva) mala i srednja poduzeća (MSP) u 2012 u
Hrvatskoj ostvarila su udio od 51% u ukupnom prihodu, 67,04% u zaposlenosti i 43,06% u
izvozu Hrvatske. Međunarodna istraživanja (Global Entrepreneurship Monitor, Doing
Business, Izvješće o globalnoj konkurentnosti, Indeks percepcije korupcije) ukazuju na glavne
probleme sektora malih i srednjih poduzeća u Hrvatskoj, a to su: nedovoljno intenzivna
aktivnost u pokretanju novih poslovnih pothvata, malen udio rastućih poduzeća, jake
administrativne prepreke za provođenje poduzetničke aktivnosti, nerazvijenost financijskog
tržišta te nedostatak edukacije fokusirane na razvoj poduzetničkih znanja i vještina.
Ostala opterećenja za malo i srednje gospodarstvo proizlaze iz naplate duga u stečajnom
postupku (zakašnjela plaćanja), prijenosa i registriranja imovine te rješavanja trgovačkih
sporova pravnim putem.
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Razne analize su pokazale vrlo nisku razinu ulaganja hrvatskih subjekata malog gospodarstva
u istraživanje i razvoj, te samo jednu trećinu subjekata malog gospodarstva koji se bave
inovacijama, što se ovom strategijom želi poboljšati, obzirom da se na globalnom tržištu
pridaje važnost visoko tehnološkim proizvodima visoke dodane vrijednosti i znanjem
intenzivnim djelatnostima. Taj problem je posebno uočljiv prilikom kompariranja malog
gospodarstva u RH i SR Njemačke, pri čemu je malo gospodarstvo u SR Njemačkoj
oslonjeno na inovacije, ulaganje u nove tehnologije i izvoz, o čemu detaljnije govorimo u
radu.
Zakonu o poticanju razvoja malog gospodarstva definirani su mali subjekti fizičke i pravne
osobe koje ispunjavaju kriterije prikazane u tablici 1. Prema Zakonu o računovodstvu mali
poduzetnici ne smiju prijeći dva od uvjeta koji su također prikazani u tablici 1.
Tablica 1. Kriteriji razvrstavanja malih poslovnih subjekata
Zakon o Ukupna aktiva (kn) Prihod (kn) Ø broj radnika

računovodstvu 32.500.000,00 65.000.000,00 50
Zakon o poticaju Zbroj bilance ili Dugotrajne imovine Ukupni prihod Ø broj radnika
razvoja MG do 10.000.000 10.000.000 € ≤50
2. Važnost malog poduzetništva za razvoj Hrvatske

Jedan od ključnih problema razvoja malog poduzetništva jest percepcija hrvatskih građana
prema samozapošljavanju. U Hrvatskoj postoji negativno stajalište prema istome. Iako je
54% onih koji ga smatraju poželjnim, 80% ih ne vjeruje da je ono izvedivo. Istraživanja
pokazuju postojanje deficita u stvaranju sistema vrijednosti koje su temelj poduzetničkom
društvu (pro aktivnom i inovativnom. Važno je napomenuti da u Hrvatskoj postoje privatni
investitori zainteresirani za ulaganja u proizvodne i inovativne tvrtke u vrlo ranom stadiju
razvoja npr. CRANE (mreža poslovnih anđela). Iako je edukacija posebno važna, na odluku o
pokretanju poslovanja utječu mnogobrojni faktori okruženja. Stoga je potrebno unaprijediti
okruženje u kojem se nalazi malo gospodarstvo. Hrvatska je na 89. mjestu od 185 zemalja
prema izvješću Svjetske Banke „Doing Business“ za 2014. godinu.
2.1 Veličina i sastav malih poduzeća u RH i zemljama EU
Hrvatska s obzirom na ukupnu veličinu sektora malog gospodarstva ne pokazuje značajne
razlike u odnosu na EU. U Hrvatskoj ima ukupno 168.931 subjekt malog gospodarstva. Od
ukupnog broja, 92,2% je mikro poduzeća (do 9 zaposlenika), zatim 6,3% su mala poduzeća
(od 10 do 49 zaposlenika), a srednje velika poduzeća iznose 1,2%. Zbirni podaci pokazuju
kako u Hrvatskoj posluje 99,7% subjekata malog gospodarstva. Posljednji podaci za države
članice EU (prosjek EU-27) pokazuju da je 99,8% svih subjekata malo gospodarstvo.
Grafikon u nastavku prikazuje udio subjekata malog gospodarstva u RH, i zemljama EU
(prema veličini).
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MSP ukupno 99,7
99,8
Mikro poduzeća 92,2

92,2 Hrvatska
EU - 27
Mala poduzeća 6,3
6,5
Srednje velika poduzeća 1,2

1,1
0 50 100 150
Graf 1. Udio subjekata malog gospodarstva u RH, i zemljama EU (prema veličini).
Promatrajući broj malih poduzeća u 2012 g. (95 597) u odnosu na 2011 g. (89 539) primjetan
je porast od 6,8 %. Hrvatska je u 2001. godini imala 54 213 malih poduzeća, odnosno 41 384
poduzeća manje (oko 43 % ) manje u odnosu na 2012 g. Unatoč tome gospodarstvo i dalje
stagnira, pada BDP, a broj nezaposlenih prema najnoviji podacima iznosi 385 147. Postavlja
se pitanje zbog čega su sva gospodarska kretanja negativna, usprkos činjenici da je broj malih
poduzeća u samo 11 godina povećan za brojku od oko 41 384 poduzeća.
Važno je napomenuti da je broj zaposlenih u sektoru malih poduzeća u konstantnom padu
(448.803 zaposlenih na 87.807 poslovnih subjekata 2008 godine, nasuprot 406.834 zaposlenih
na 95.597 poslovna subjekta 2012 godine.
Analiza kapitala malog gospodarstva u Hrvatskoj (društva s ograničenom odgovornošću) od
2002. do 2010. godine pokazala je ukupnu stopu preživljavanja malog gospodarstva od
58,4%, dok je primjerice prosječna godišnja stopa zatvaranja poduzeća u EU-27 iznosila
8,3% (2001.–2006.).
U obrtničkom sektoru (uglavnom mikro-poduzeća s neograničenom odgovornošću), stopa
otvaranja u 2011. godini iznosila je 9,1%. To je visoki postotak i ne može se primijeniti na
cjelokupni sektor malog gospodarstva, jer je poznato da je stopa nastajanja obrta veća od
stope nastajanja društava s ograničenom odgovornošću. Može se reći da ta stopa zavarava
zbog činjenice da sva novonastala poduzeća neće odmah postati i operativna. Ponovno se
može zaključiti kako su uvjeti za obrt u Hrvatskoj izuzetno nepovoljni. Stopa zatvaranja obrta
u 2011. godini u Hrvatskoj bila je 11,1%
2.2 Razvoj i inovacije malog gospodarstva u RH
Mikro poduzeća u Hrvatskoj čine samo 1,1% ukupnog ulaganja u istraživanje i razvoj u
poslovnom sektoru, dok mala poduzeća čine dodatnih 6,6%. To su najniži podaci zabilježeni
u europskim zemljama. S druge strane, u Hrvatskoj je udio ukupnih poslovnih ulaganja
srednje velikih poduzeća u istraživanje i razvoj veći nego u većini ostalih europskih zemalja.
Srednje velika poduzeća imaju kapacitet za ulaganja u istraživanja i razvoj, te njihova uloga
treba biti u tome da budu vodeći te da se povezivanjem s malim poduzećima, koja takav
kapacitet nemaju, znanje prenosi na mala poduzeća kako bi i ona povećala ista ulaganja. Bez
značajnih promjena, budući izgledi za ulaganje u istraživanje i razvoj u sektoru malog
poduzetništva ne izgledaju obećavajući.
Potrebno je značajno povećati ulaganja privatnog sektora u istraživanje i razvoj u Hrvatskoj,
što je posebice važno za cijeli sektor malog gospodarstva. Međutim, u cjelokupnom sektoru
malog gospodarstva prioritet je povećati ulaganja malih poduzeća, za što će trebati ciljana
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podrška tijela Vlade RH. Što se tiče vrsta inovacijskih aktivnosti kojima se mala poduzeća u
Hrvatskoj bave, podaci Državnog zavoda za statistiku pokazuju kako više od 80%
inovacijskih aktivnosti otpada na nabavu postrojenja, opreme i softvera, dok je manji dio
posvećen jačanju inovacijskog kapaciteta, generiranju novog znanja putem istraživanja i
razvoja (interno ili putem vanjskih pružatelja istraživačko-razvojnih i inovacijskih usluga),
koje je temelj za stvaranje novih proizvoda i usluga, te aktivnostima tržišnog plasmana tih
proizvoda ili usluga.
3. Institucionalna podrška malom gospodarstvu u RH
Značajke malog poduzetništva su prepoznate od strane hrvatske vlade još 2002 donošenjem
zakona o poticanju razvoja malog poduzetništva. Takva podrška se do sada uglavnom svodila
na plasiranje povoljnih kredita putem HBOR-a (Hrvatske banke za obnovu i razvoj). Zadnjih
godinu dana HAMAG, a pogotovo fondovi EU unije su u središtu pozornosti, te predstavljaju
kvalitetan način financiranja poduzetničkih projekata. Također, treba spomenuti i Poslovno-
inovacijsku agenciju BICRO koja putem svojih programa želi motivirati privatni i javni sektor
na ulaganje u istraživanje i razvoj. Hrvatska je donijela niz zakona kojima potiče razvoj
malog gospodarstva i investicijske klime:
- Zakon o poticanju razvoja malog poduzetništva (NN br. 01-081-02-1195/2)
- Zakon o unapređenju infrastrukture (NN br. 71-05-03/1-13-2)
- Zakon o poticanju investicija (NN br. 404-01/12-01/02)
- Zakon o strateškim investicijskim projektima RH (NN br. 71-05-03/1-13-2) i
- Poduzetnički impuls.
HBOR je razvojna i izvozna banka Republike Hrvatske čija je osnovna zadaća poticanje
razvitka hrvatskog gospodarstva. Omogućava plasiranje povoljnih kredita putem
komercijalnih banaka, ili izravnim kreditiranjem. Kamatna stopa za fizičke osobe koji prvi put
osnivaju trgovačko društvo ili obrt iznosi 4 %. Pritom HBOR subvencionira kamatnu stopu do
najviše 2 %, te će se za postotak odobrene subvencije umanjiti kamatna stopa za korisnike
kredita.
HAMAG (Hrvatska agencija za malo gospodarstvo i investicije) pruža potrebna jamstva
poduzetnicima koji traže kreditna sredstva, a nedostaju im instrumenti osiguranja. Pritom
HAMAG prije odobrenja jamstva vrši provjeru statusno financijske dokumentacije i
provjerava ekonomsku opravdanost poduzetničkog projekta. HAMAG trenutačno za 34
poduzeća (2013. godina) pruža potporu izdanim jamstvima. Izmjenama i dopunama
zakonskog okvira u djelokrugu rada je Hrvatske agencije za malo gospodarstvo i investicije
HAMAG-INVEST. Njime se proširuje izgradnja institucionalnog okvira za podršku procesu
inovacije te na upravljanje programima potpora i davanje potpora za istraživanja, razvoj i
inovacije u privatnom i javnom sektoru.
Zakonom je predviđeno pripajanje Poslovno-inovacijske agencije Republike Hrvatske
(BICRO) Hrvatskoj agenciji za malo gospodarstvo i investicije. Na taj način poduzetnicima
će se omogućiti lakši i jednostavniji pristup informacijama o mjerama i instrumentima
potpore za realizaciju njihovih inovacijskih i investicijskih projekata. U neposrednoj
budućnosti, BICRO će dodatno olakšati apsorpciju Strukturnih fondova EU od strane sektora
Istraživanja & Razvoja & Inovacija, osobito kad je riječ o privatnim tvrtkama.
Poduzetnički impuls temeljni je program poticanja malog gospodarstva te je operativni
dokument u ostvarivanju Programa strategije. Sustav bespovratnih potpora proveden je na 14
aktivnosti raspoređenih u četiri mjere ukupne vrijednosti 139.086.200 kuna:
- Mjera A: Razvoj mikro poduzetništva i obrta,
- Mjera B: Jačanje poslovne konkurentnosti poduzetnika i obrtnika,
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- Mjera C: Razvoj poduzetničke infrastrukture i poslovnog okruženja,
- Mjera D: Obrazovanje za poduzetništvo i obrte te očuvanje tradicijskih i umjetničkih
obrta.
Tablica 2. Prosječni pokazatelji dodijeljenih potpora u 2013. godini
BESPOVRATNE POTPORE U 2013. GODINI

Broj zaprimljenih prijava 4.357
Broj odobrenih potpora 1.815
Udio dodijeljenih potpora u zaprimljenim prijavama 42%
Ukupna vrijednost svih dodijeljenih potpora 139.086.200 kuna
Prosječni iznos potpore 76.630 kuna
Prosječni iznos potpore (Mjera A + Mjera B) 330.126 kuna
Prosječan intenzitet potpore 64%
Ukupna vrijednost financiranih poduzetničkih projekata 215.960.644 kuna
Na raspisane javne pozive Programa za 2013. godinu zaprimljeno je ukupno 4.357 prijava.
Broj odobrenih potpora bio je 1.815 što čini udio od 42% u ukupno zaprimljenim prijavama.
Neke od bitnih novosti koje su uvedene u provedbu dodjele bespovratnih potpora u okviru
Poduzetničkog impulsa za 2013. godinu su sljedeće:
- Dodjela manjeg broja potpora veće vrijednosti u funkciji značajnijeg učinka na
rezultate poslovanja korisnika potpore te gospodarstvo Republike Hrvatske
- Racionaliziranje potpornih mjera i uklanjanje administrativnih barijera
- Povećanje transparentnosti putem objave unaprijed zadanih vremenskih rokova svih
faza obrade pristiglih prijava i jasnih kriterija procjene projektnih prijava
- Mogućnost prijave na javni poziv tijekom cijele godine, odnosno do trenutka
iskorištenja sredstava,
- Funkcioniranje preferencijalnog sustava; posebno stimuliranje žena poduzetnica kao
i poduzetnika iz gospodarski nerazvijenih područja
- Unaprjeđenje stupnja vidljivosti mjera putem provedbe informativne kampanje u
suradnji sa županijskim centrima
4. Ograničenja u poslovnom okruženju malog gospodarstva u Hrvatskoj

Zbog niza ostalih administrativnih ograničenja koji se nameću poduzetnicima, malo je
poduzetničkih namjera koje dovode do otvaranja novih poduzeća. Neki od tih zahtjeva ne
odnose se isključivo na poduzetnike koji razmišljaju o otvaranju poduzeća već se odnose i na
postojeće male gospodarstvenike pod određenim uvjetima. Otvaranje obrta je npr. povoljnije
za fizičke osobe koji se samo zapošljavaju jer izbjegavaju dvostruko oporezivanje dohotka.
No, otvaranje i poslovanje obrta nosi za njegovog vlasnika potpunu osobnu odgovornost u
odnosu na svoju imovinu, za razliku od društava kapitala koja imaju ograničenu odgovornost.
Ukoliko poslovne okruženje u Hrvatskoj usporedimo sa okruženjem u EU, dolazi se do
poražavajućih rezultata, pogotovu u pogledu izvozne politike i administrativnih poteškoća.
Izvješće SBA Fact Sheet za Hrvatsku za 2012. godinu kao problem definira vrijeme potrebno
za prijenos imovine koje je u Hrvatskoj 3 puta dulje nego u EU (na osnovi prosjeka EU-27).
U Hrvatskoj treba smanjiti vrijeme i troškove izvoza i uvoza.
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U tom smislu izvješća Doing Business i SBA Fact Sheet, naglašavaju potrebu
pojednostavljivanja izvoznih i uvoznih postupaka za malo gospodarstvo u Hrvatskoj.
Naglašavaju se i poteškoće s kojima se suočavaju mali gospodarstvenici koji se žele baviti
vanjskom trgovinom. U tom se smislu proučava se šest pokazatelja: trošak uvoza, trošak
izvoza, vrijeme potrebno za uvoz, vrijeme potrebno za izvoz, broj dokumenata potrebnih za
uvoz i broj dokumenata potrebnih za izvoz. Kada se sve razmotri u cijelosti, Hrvatska se
zaključno rangira ispod 26 država članica EU, s obzirom na jednostavnost koja malom
gospodarstvu omogućuje bavljenje međunarodnom trgovinom. Samo Bugarska pokazuje
„nesnosniji“ skup uvjeta koji se odnose na poslove izvoza i uvoza.
4.1 Dostupnost financijskih sredstava za malo gospodarstvo u RH
Financijska okolina u kojoj posluju i funkcioniraju hrvatska SMEs poduzeća je vrlo
ograničena. Svaka mogućnost korištenja novih financijskih sredstava treba biti promatrana
kao nova mogućnost rasta hrvatskih SMEs. Izvješće Svjetske banke „Doing Business“ bavi se
pitanjem financija za malo gospodarstvo u poglavlju „Dobivanje kredita“ te Hrvatsku stavlja
na 42. mjesto od 185 zemalja prema izvješću iz 2013 g. To su ipak djelomične ocjene, koje ne
daju sveobuhvatnu analizu situacije s kojom se suočava malo gospodarstvo u potrazi za
razvojnim kapitalom. U Hrvatskoj se do danas relativno malo koristilo financiranje dioničkim
kapitalom za povećanje temeljnog kapitala. Smatra se da razina te vrste financiranja iznosi 1/3
one u Europi.
Istraživanje financijskih stručnjaka donosi sljedeće informacije o problemima koji se odnose
na financiranje malog gospodarstva u Hrvatskoj:
- manjak kreditnih jamstava (60%)
- neodgovarajući raspon bankovnih proizvoda i usluga (53%)
- potrebna kreditna dokumentacija (46%)
- iznos kamatnih stopa (34%)
- nedovoljne informacije o dostupnim financijskim proizvodima (26%).
Mikro financiranje u Hrvatskoj danas je vrlo ograničeno. Iako većina dostupnog mikro
financiranja dolazi iz bankovnog sektora (82%), krediti se uglavnom daju srednje velikim
poduzećima. Udio mikro i malih poduzeća u ukupnom kreditnom portfelju iznosi oko 8%
(manje od 3 milijarde €). Podaci iz istraživanja EIF-a pokazuju da je mikro i malim
poduzećima često vrlo teško zadovoljiti postupke i uvjete potrebne za bankovno
mikrofinanciranje te da poduzetnici često imaju poteškoća s pregovaranjem oko kredita i
potrebnih iznosa. Malom gospodarstvu je teško dobiti kredite u rasponu od 25.000–100.000
EUR-a.
Poslovni anđeli (CRANE) predstavljaju grupu privatnih investitora zainteresiranih za ulaganje
u proizvodne i inovativne tvrtke u vrlo ranom stadiju razvoja. Hrvatska mreža CRANE jest
neprofitna udruga koja okuplja poslovne anđele iz Hrvatske i inozemstva koji imaju interes
ulagati u inovativne projekte. CRANE mreže formalni individualni investitori pružaju:
know-how (tehničko i poslovno znanje, poznavanje određene industrije……)
ulaganje u rasponu od 25.000 do 250.000 Eura (više ulagača ).
Pomaže malim tvrtkama koji se suočavaju s problemom pokrivanja nedostatka kapitala,
pogotovo u start-up fazi, budući da banke traže kolateralu, a fondovi rizičnog kapitala teže
većim investicijama u kasnijoj, manje rizičnoj fazi poslovanja. Mreža poslovnih anđela igra
aktivnu ulogu u osiguravanju kapitala za početne faze projekata gdje je evidentan nedostatak
kapitala kao alternativa plasmana drugim sredstvima financiranja te na taj način promicati
razvoj poduzetništva. Važno je unaprijediti pristup financiranju malih poduzeća. Zaključno, u
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Hrvatskoj treba unaprijediti i kvantitetu i kvalitetu privlačnih kreditnih i investicijskih ponuda
za mala poduzeća.
4.2 SWOT analiza malog gospodarstva u RH
U nastavku rada prezentirati će se swot analiza malog gospodarstva u Hrvatskoj.
SNAGE
 Ustroj sektora malog gospodarstva (MG) u Hrvatskoj u skladu je sa sektorom EU-27
(prosjekom) s
obzirom na udio malog gospodarstva u ukupnom broju poduzeća, zaposlenika i dodanoj vrijednosti.
 Smanjeno je opterećenje za poduzeća
 Važnost pridati privlačenju investicija i novoj organizaciji koja potiče ulaganje u MG
 Uspostavljeni instrumenti za politiku MG (programi dodjele bespovratnih sredstava,
subvencije kamatne stope, kreditna jamstva itd.)..
 Dostupnost poljoprivrednog zemljišta, šuma i vode za razvoj industrija za koje postoji
sirovinska baza
 Važnost i potencijal prerađivačkog sektora.
 Broj mladih, dobro obrazovanih osoba koje ulaze na tržište rada svake godine
SLABOSTI
 Srednjoročna makroekonomska prognoza: nedostatak rasta; visoka nezaposlenost;
velika zaduženost građana, poslovne zajednice i države.
 Veličina domaćeg tržišta, velika ovisnost o turističkom sektoru (posebice u obalnoj
regiji)
 Kvaliteta i količina (statističkih) dostupnih informacija o malom gospodarstvu.
 Nedostatan kapacitet u upravljačkim tijelima (Fondovi EU).
 Pretjerana birokracija, restriktivni stečajni postupci, složeni postupci izdavanja
dozvola/licenci.
 Učestale zakonodavne promjene stvaraju nesigurnost i dodatne troškove
 Veliki troškovi proizvodnje (posebice troškovi rada, opreme i energije
 Niska likvidnost malog gospodarstva i slabo upravljanje financijama.
 Niski prioritet koji mala poduzeća daju inovacijama, Troškovi i udio MG u sektoru
znanja i visokih tehnologija ispod prosjeka u EU.
 Niska razina izvoza
PRILIKE
 Stabilan bankarski sustav
 Jedinstveno EU tržište
 Porast mogućnosti za razvoj kapaciteta i jačanje MG zbog Strukturnih fondova EU.
 Bolja podrška za investitore koja proizlazi iz novog Zakona o poticanju investicija.¸.
 Korištenje alternativnog sustava rješavanja sporova za brže uklanjanje administrativnih
prepreka.
 Korištenje dijaspore u svrhu poticanja investicija i izvoza.
 Korištenje sve obuhvatnijih paketa fondova EU
 Rast mikro poduzeća u mala poduzeća doprinosi unapređenju uspješnosti sektora MG u
Hrvatskoj.
PRIJETNJE
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 Prognoze za ograničen ili negativan srednjoročni rast na domaćem i stranom tržištu.
 Gubitak olakšica za izvoz u CEFTA za izvoznike
 Vrijeme potrebno hrvatskim poduzećima za usklađivanje s normama i standardima EU.
 Nedovoljan institucionalni odgovor na zakašnjela plaćanja, neplaćanja, prisilne
provedbe ugovora
 Konkurencija iz EU na hrvatskom tržištu
 Odljev kvalificiranih radnika (mladih, stručnjaka) pogoršava nestašicu obrazovane
radne snage.
 Depopulacija ruralnih područja slabi sektor MG i opći razvoj dijelova Hrvatske.
Sumiranjem SWOT tablice dolazimo do zaključka, da su snage hrvatskog malog

poduzetništva te da je dobro uspostavljen proces uklanjanja administrativnih prepreka,
promiče se veća svijest o važnosti investicija, te poboljšanje obrazovnog sustavu vezano za
poduzetnike i poduzetništvo. Slabosti malog poduzetništva prvenstveno su nedovoljna
veličina domaćeg tržišta, preveliko porezno opterećenje, česte zakonodavne promjene, slabo
obrazovanje poduzetnika, komplicirani administrativni postupci, ograničen pristup
financijama, premali broj inovacija, te slabi kapaciteti za upravljanje i administraciju
strukturnih fondova. Prilike malog poduzetništva su: novo jedinstveno tržište EU, novi
strateški okvir i potpore, fondovi EU, te jače umrežavanje i suradnja. Prijetnje malog
poduzetništva očituju se u činjenici da nam prijeti veća konkurencija sa jedinstvenog tržišta
EU, opiranje administrativnih reformi, te povećani odljev visokoobrazovanih osoba.
5. Poslovno okruženje malog poduzetništva u SR Njemačkoj

Njemačka mala poduzeća posluju u znatno povoljnijoj poslovnoj okolini negoli Hrvatska
mala poduzeća. Banke i fondovi ne zaziru od plasmana u taj sektor. Sektor malih i srednjih
poduzeća pojavljuju se pod nazivom Mittelstand. Ne postoji jedinstvena definicija koja bi
definirala ili pojasnila značenje te riječi. Također, Mittelstand poduzeća su uglavnom izvozno
orijentirana, udruženi su u klastere, a njihovo područje rada uglavnom se svodi na proizvodne
djelatnosti, gdje funkcioniraju kao podrška velikim industrijama (npr. autoindustrija) i
poduzećima koji djeluju u njoj.
Mala poduzeća u SR Njemačkoj, njih oko 30% financiraju se putem kredita komercijalnih
banaka. Poduzeća su fokusirana na proizvodnju auto dijelova, mehaničkih strojeva i opreme,
električne opreme, te kemikalija. Mittelstand poduzeća su predominantno u obiteljskom
vlasništvu (oko 95 % ). Upravljanje nad 85 % poduzeća je u rukama vlasnika pretežito su
smještena u ruralnim dijelovima Njemačke, izvozno su orijentirana, usmjerena na proizvode
visoke kvalitete. Takva poduzeća zauzimaju vodeće pozicije u B2B (bussines to bussines)
segmentu. Inovacija predstavlja temelj poslovanja, te je oko 54 % Mittelstand poduzeća u
razdoblju od 2008. do 2010. godine uvelo neku inovaciju na tržištu.
Njemačka država odavno je prepoznala značaj Mittelstanda, te su svjesni činjenice da razvoj
cjelokupnog gospodarstva ovisi o razvoju takvih poduzeća. Britanci i Francuzi su pokušali
prenijeti takav način funkcioniranja SME (small and medium enterprises) na svoja tržišta, ali
bez većeg uspjeha. Naime, tržište se gotovo uvijek odlučuje za proizvode njemačkog
Mittelstanda, prvenstveno jer su pouzdaniji i kvalitetniji od proizvoda nekih drugih zemalja.
Njemačka je najveći svjetski izvoznik, i to upravo zahvaljujući Mittelstand-u, dok prema
podacima iz 2012. godine ima 1306 „skrivenih šampiona“ tj. skupinu malih i srednje velikih
poduzeća koji su vodeći u svijetu u svojim branšama (uglavnom u područjima električkog
inženjerstva, te industrijskih proizvoda. Za usporedbu SAD koji je drugi na toj listi ima 366
takvih poduzeća.
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6. Zaključak
Nemoguće je izvući jedinstven zaključak koji bi definirao postojeći investicijski okvir i
problematiku financiranja malog poduzetništva u Hrvatskoj. Iako je nedovoljna ponuda
financijskih sredstava jedan od ključnih problema s kojim se susreću mala poduzeća u
Hrvatskoj, ona sasvim sigurno nisu jedina, kao što je to pokazala analiza slabosti i prijetnji za
malo poduzetništvo. Posljednjih godina donesen je cijeli niz novih zakona kojim se potiče
malo poduzetništvo, ulaganja i investicije, kao i izrada različitih studija kojim se definiraju
problemi s kojima se susreću obrtnici, poduzetnici, investitori, no usprkos tome to do sada
nije dalo velike rezultate.
Prema analizi poslovnog okruženja malih poduzeća u Njemačkoj i Hrvatskoj može se
zaključiti kako je dostupnost financiranja jedan od ključnih razloga neuspjeha Hrvatskog
malog gospodarstva. No, razloge treba tražiti u činjenici kako hrvatsko gospodarstvo nema
jasno definiranu izvoznu strategiju, i proizvode koje može ponuditi tržištu. Također, velike
industrije u Hrvatskoj tj. one koje su opstale, nisu povezane sa malim poduzećima u onoj
mjeri u kojoj bi trebale. Hrvatska malo poduzetništvo uglavnom se svodi na poslove pružanja
usluga tj. riječ je uglavnom o uslužnim djelatnostima, dok je jako mali broj onih poduzeća
koja nešto proizvode i izvoze. Njemački poslovni sistem ima iznimno jaku razvijenu
industriju, na koju se oslanjaju Mittelstand poduzeća, dok je Hrvatska doživjela slom svoje
industrije.
Svaka gospodarska strategija trebala bi se temeljiti na jačanju vlastite industrije, pružanje
podrške poduzećima u modernizaciji postrojenja i opreme, financijske potpore malim,
inovativnim i izvoznim poduzećima, te na razvoj klastera, udruga, vrijednosnih lanaca i
poslovnih mreža koje obuhvaćaju malo gospodarstvo, PPI i javnim istraživačkim
organizacijama za jačanje konkurentnosti poduzeća.
Potrebno je povećati ponudu mikro financiranja za bolji pristup pri otvaranju novih poduzeća
i olakšavanju problema u ranom životnom ciklusu s kojima se suočava malo gospodarstvo.
Sve navedeno traži razvijanje novih oblika financiranja za novoosnovana poduzeća i razvoj
postojećih subjekata malog gospodarstva (ulaganje temeljnog kapitala, fondovi rizičnog
kapitala). Za jačanje veće uloge malog poduzetništva u Hrvatskoj nema alternative, osim
modela pružanja podrške za jačanje kapaciteta u tom sektoru za pripremanje i razvoj održivih
i profitabilnih investicijskih projekata i njihovim upravljanjem, posebice onima koji imaju
podršku strukturnih fondova EU i ostalih donatora.
Reference
Autorske knjige i članci:
B. D. Barbača, J. Bubić (2009) Financial possibilities for Croatian SME-s within EU funds,
Faculty of Economics & Business, University of Zagreb, Cavtat, Croatia, ISBN 10: 953-6025-
23-X (Ekonomski fakultet), ISBN 13. 978-953-6025-23-7 (Ekonomski fakultet), p.p. 454-
467.
M. Vukičević (2000): Financiranje malih poduzeća, HZRIFD Zagreb
Web stanice:
Centar za poduzetništvo, inovacije i tehnološki razvoj, Hrvatska gospodarska komora, 2012.,
2013; FINA, 2013.(06.03.2014)
Centar za poduzetništvo, inovacije i tehnološki razvoj, Hrvatska gospodarska komora, 2012.,
2013; FINA, 2013 (preuzeto 06.03.2014)
CEPOR- Izvješće o malim i srednjim poduzećima u RH
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EU SME Performance Review (Pregled uspješnosti u Europskoj uniji) iz 2010. Godine;
(preuzeto 06.03.2014) http://www.zakon.hr/z/527/Zakon-o-poticanju-razvoja-malog-
gospodarstva (04.03.2014)
German Mittelstand: Engine of theGerman economy., Facts and figures about small and
medium-sized German firms 2012 (preuzeto 06.03.2014)
Narodne novine, Zakon o računovodstvu, NN 109/07 i izmjene i dopune NN 54/13 s
primjenom od 14.svibnja 2013; (04.03.2014).
Investment Framework of SMEs in Croatia
Jasenka Bubić
jbubic@oss.unist.hr
Ana Burazer
Boris Peko
boris.peko@yahoo.com
Abstract. The development of small enterprises is an important part of economic development of a

large number of economies. Small enterprises are particularly important because of its contribution to
employment, the creation of the gross domestic product but also because of the country's export
activities. The rate of opening new small enterprises in Croatia is lower than the same rate in most EU
countries. The problem is getting worse with time due to the high rate of closure of these business
subjects. This paper will analyze the financial position and performance of small enterprises in the
Croatian economy. Comparative analysis of the availability of financial resources and the business
environment of small enterprises in Croatia and Germany indicates the crucial aspects relating to their
business viability. It will also explore the possibilities of providing existing investment framework
which could help the expansion of economic activities of small enterprises in Croatia.
Keywords: small business, financial position, investment framework, Croatia, Germany.
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Financijsko i operativno restrukturiranje u postupku
predstečajne nagodbe: mogućnosti i ograničenja
Jasenka Bubić
jbubic@oss.unist.hr
Jelena Laća
jelenalaca@yahoo.com
Sažetak. Kao posljedica djelovanja različitih poslovnih čimbenika javila se potreba za pronalaskom
modela u rješenju nelikvidnosti i insolventnosti gospodarstva u Republici Hrvatskoj. Jedna od
aktivnosti odnosi se na implementaciju instituta predstečajne nagodbe u hrvatski zakonodavni okvir.
Postupak se provodi kako bi se uspostavila sposobnost ispunjavanja poreznih i drugih novčanih
obveza različitih poslovnih subjekata. Tijekom čitavog postupka predstečajne nagodbe, njegovi
sudionici bez obzira na njihov status bilo da su dužnici ili pak vjerovnici susreću se sa velikim brojem
nedefiniranih određenja u samoj realizaciji modela. Cilj rada je analizirati model predstečajne
nagodbe, njegove mogućnosti i ograničenja u izradi planova za financijsko i operativno
restrukturiranja u cilju oporavka poslovnih subjekta.
Keywords. precomposition, creditor, debtor, tax debt, operational and financial restructuration.
1. Uvod
Plan financijskog i operativnog restrukturiranja je plan izlaska iz dugova, te vizija kako
dugoročno poboljšati poslovanje. U postupku instituta predstečajne nagodbe plan je izuzetno
bitno napisati sukladno svim određenjima za izradu plana iz razloga što se postupak vodi pred
sudom koji plan može odbaciti zbog formalnih nedostataka. Svaki plan bi trebao sadržavati
opis činjenica koje su dovele do predstečajne nagodbe, te izračun ukupnog iznosa obveza koje
dužnik ima prema vjerovnicima. Osim toga potrebno je predložiti mjere kojima će se provesti
financijsko restrukturiranje, te vizija poslovanja za slijedećih pet godina. Kada je plan
poslovanja izrađen potrebno je napraviti prijedlog predstečajne nagodbe. Sastavni dio plana
čini ponudu vjerovnicima, te dodati izjave koje su u postupku predstečajne nagodbe
neophodne radi poreznog duga.
2. Pravni okvir predstečajne nagodbe

Europska je komisija preporučila svim državama članicama da najkasnije u roku od godinu
dana donesu mjere za pomoć nelikvidnim tvrtkama, slične predstečajnoj nagodbi koja je
uvedena u hrvatski zakonadaovani okvir. Priopćenjem se opširno objašnjava zašto države
moraju pomoći tvrtkama da spase radna mjesta i izbjegnu bankrote te dugogodišnje stečajne
postupke. Komisija navodi kako u EU dnevno propadne 600 tvrtki i u bankrotima 1,7 milijuna
radnika izgubi posao.
2.1 Hrvatski pravni okvir
Postupak predstečajne nagodbe propisan je Zakonom o financijskom poslovanju i
predstečajnoj nagodbi (Zakon) s ciljem da se dužniku koji je postao nelikvidan i/ili
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insolventan omogući financijsko restrukturiranje na temelju kojeg će postati likvidan i
solventan te vjerovnicima omoguće povoljniji uvjeti namirenja njihovih tražbina od uvjeta
koje i vjerovnici ostvarili da je protiv dužnika pokrenut stečajni postupak. Zakonom se
uređuje financijsko poslovanje poduzetnika, rokovi ispunjenja novčanih obveza i pravne
posljedice zakašnjenja s ispunjenjem novčanih obveza, te postupak predstečajne nagodbe.
Postupanje Ministarstva financija, Porezne uprave, kao vjerovnika u postupcima predstečajnih
nagodbi, propisano je Uredbom o uvjetima, načinu i postupku raspolaganja tražbinama s
naslova poreznog duga u postupku predstečajne nagodbe. Zakonska određena definirala su tri
vrste postupaka predstečajnih nagodbi kako je to prikazano u tablici 1.
Tablica 1. Vrste predstečajnih nagodbi
Ukupno dugovanje Ukupno dugovanje Ukupno dugovanje

0,01 - 2.000.000,00 2.000.000,01 - 10.000.000,00 10.000.000,01 i više
1-29 radnika skraćeni postupak redovni postupak redovni postupak
30 i više radnika redovni postupak redovni postupak redovni postupak
Postupci predstačajne nagodbe provodi se nad dužnicima u zavisnosti o ukupnom dugovanju i

broju zaposlenih radnika. Važno je naglasiti kako dužnici u skraćenom postupku predstečajne
nagodbe, prijedlogu za predstečajnu nagodbu prilažu ovjerene sporazume o prihvaćanju plana
financijskog restrukturiranja s vjerovnicima čije tražbine prelaze većinu iz članka 63. st. 2.
Zakona. Ukoliko je Porezna uprava većinski vjerovnik dužniku u skraćenom postupku
predstečajne nagodbe, dužnik podnosi nadležnoj ispostavi Porezne uprave „Zahtjev dužnika
prema vjerovniku Ministarstvu financija, Poreznoj i/ili Carinskoj upravi za sklapanje
sporazuma o prihvaćanju plana financijskog restrukturiranja u skraćenom postupku
predstečajne nagodbe“ i prijedlog „Sporazuma o prihvaćanju plana financijskog
restrukturiranja“. Prilikom podnošenja zahtjeva za sklapanje sporazuma nužno je priložiti
plan financijskog restrukturiranja dužnika, koji je sastavni dio „Sporazuma o prihvaćanju
plana financijskog restrukturiranja“. Plan financijskog restrukturiranja dužnika mora biti u
skladu s kriterijima objavljenima od strane Porezne uprave.
2.2 Europski pravni okvir
Europski pravni okvir se temelji na odredbama Direktive 2011/07/EU Europskog parlamenta i
Vijeća od dana 16. veljače 2011. godine o suzbijanju zakašnjenja s plaćanjem u trgovačkim
ugovorima (SL 048, P. 0001 – 0010, 23. 02. 2011.), a na čemu se temelji i u skladu je i
hrvatski zakonodavni okvir. Tvrtkama koje se bore s insolventnošću treba pružiti šansu i dati
im rok od četiri mjeseca do najviše godinu dana da se u predstečajnom postupku dogovore s
vjerovnicima i izbjegnu bankrot. Europska komisija ističe kako bi se u politici spašavanja
poduzeća države članice trebale voditi načelima koja uključuju restrukturiranje prije početka
stečaja uz izbjegavanje dugih i skupih procedura, restrukturiranje izvan suda, mogućnost
odgode naplate potraživanja od strane vjerovnika i slično. Europski okviri upućuju na
uspostavljanje efikasnog mehanizma koji će omogućiti razlikovanje između poštenih i
nepoštenih poduzetnika jer je to temelj reduciranja trenutačne stigme bankrota. Ta razlika
trebala bi eliminirati diskriminaciju onih poduzetnika koji nisu bankrotirali zbog varanja tako
da su kvalificirani za dostupnu tržišnu potporu pokretanja novog posla. Komisija navodi da
18% uspješnih poduzetnika iza sebe ima jedan neuspio poduzetnički pokušaj. U tome smislu
Komisija potiče vlade da “poštenim poduzetnicima omoguće novi početak”. Predstečajni
postupak treba pokrenuti što ranije jer se time povećava mogućnost spašavanja tvrtki. U
posljednjih godinu dana Francuska, Njemačka, Španjolska i Italija posebno su poradile na
svojim zakonima s ciljem spašavanja tvrtki te su uskladili zakone sukladno europskoj
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regulativi. U Europi, poduzeća koja posluju na rubu bankrota ili čak stečaja bila su do
nedavno podložna rigoroznim mjerama. Zakoni su bili toliko nespretni i kazneno nastrojeni u
toliko mjeri da su na primjer poduzetnici koji bi proglasili stečaj početkom nove poslovne čak
izgubili pravo glasa na izborima. Tijekom 2004, broj stečaja dosegao je sve vremenske
rekorde u mnogim europskim zemljama. U Francuskoj, broj je porastao za više od 4%, u
Austriji za više od 10%, a u Grčkoj za više od 20%. U Austriji, više od polovice svih
potencijalnih postupka u 2004. nisu otvoreni i to zbog nedostatka sredstava. U Španjolskoj to
nije ekonomski isplativo te je samim time i broj slučajeva prilično malen. U Francuskoj je
pokrenuto više od 40.000 stečajnih postupaka a u Španjolskoj je taj broj ispod 600. U isto
vrijeme prosječna stopa otpisa duga u Francuskoj bila je 1,3% u odnosu na Španjolsku s
2,6%.
3. Okolnosti za otvaranje postupka predstečajne nagodbe

Kao posljedica opće ekonomsko financijske krize i interno generiranih problema ukupno
gospodarstvo pa i samo društvo našli su se u teškoj financijskoj situaciji. Problemi s
naplatom potraživanja očitovali su se u nemogućnosti naplate dijela potraživanja zbog čega su
društva bila primorana utužiti i vrijednosno uskladiti (otpisati) potraživanja u vrlo visokim
iznosima. Sve je to uzrokovalo izuzetno negativne efekte u poslovanju tijekom razdoblja od
2009. do 2012. godine, posebice u području likvidnosti.
3.1 Globalna ekonomska kriza
Globalna ekonomska kriza ostavila je značajan trag na poslovanje društava. Navedeno je
imalo utjecaja direktno na visinu ostvarenih prihoda i profitabilnost pojedinih projekata. U
tom pogledu, profitabilnost se značajno smanjivala u razdoblju od 2009. godine do danas.
Duboki poremećaji na financijskom tržištu prerasli su u snažnu globalnu recesiju. Prvi put u
proteklih 60 godina opada svjetska gospodarska aktivnost, dotok financijskih sredstava ka
tržištima u razvoju se smanjuje, a obim svjetske trgovine također opada. Vlade svjetskih
ekonomija suočavaju se sa velikim izazovom smanjenja utjecaja negativnih tokova u
gospodarstvu ne umanjujući značaj ekonomskih parametara koji će omogućiti eventualni
oporavak. Dobra vijest za Europu leži u činjenici da je njezina ekonomija manje ovisna o
poticajima iz SAD-a no ranije. Europske će središnje banke i dalje raspolagati manevarskim
prostorom koji će omogućiti smanjivanje kamatnih stopa bez straha od veće inflacije. Na
europsko gospodarstvo utjecat će strukturalni faktori poput regulacije tržišta rada, porezne
politike, politike subvencija te stupnja trgovinskih restrikcija. Gospodarska kriza također je
imala značajan utjecaj i na poslovanje povezanih društava kao sastavni dio globalne
ekonomije. Novonastala situacija je uvjetovala pripajanje raznih povezanih društava poradi ne
mogućnosti daljnjeg nastavka poslovanja te se ponovno javio problem zbrinjavanja dodatnih
radnika i financiranja istih.
3.2 Interni problemi i upravljanje resursima poduzeća
U isto vrijeme javljaju se i problemi u upravljanju resursima poduzeća. Jedan od
najpropulzivnijih sektora, kao što je građevinarstvo povlači za sobom i neke druge sektore.
Investitori su zbog nemogućnosti plasmana nekretnina prebacili teret plasmana nekretnina na
svoje izvođače radova. Drugačiji modeli naplate osim stjecanja nekretnina, nisu bili mogući
uslijed nemogućnosti financiranja projekata. Na ovaj način društva su minimalizirala gubitke
sa naslova nemogućnosti naplate potraživanja, no sa druge strane u svakoj aktivi ima imovinu
koja je spremna za prodaju, ali je njezin plasman u današnje doba vrlo težak. U nekim
situacijama društva nisu imali drugih mogućnosti nego utužiti potraživanja. S tog naslova
provode se ispravci vrijednosti potraživanja u vrlo visokim iznosima. Nadalje, implementacija
informacijskih sustava u poduzeće često u sebi nosi zamku da su kupnjom i instalacijom
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određenih softverskih programa riješeni svi problemi koje je poduzeće imalo u dosadašnjem
funkcioniranju i praćenju poslovne dokumentacije i poslovnih procesa. Stavovi i razmišljanja
kako informacijske tehnologije i netko drugi vodi brigu o poslovanju, dovelo je do problema
kod upravljanja kako financijskim tako i ljudskim resursima poduzeća. Upravljačke strukture
nisu prepoznale zahtjeve kako informacijski sustav treba biti prilagođen specifičnostima
svakog poduzeća. Izostale su još neke aktivnosti kao što su: ulaganje u obrazovanje i
praćenje vanjskog okruženja.
3.3 Organizacijska shema poduzeća s aspekta radnih mjesta
Organizacijska struktura samo je jedan, premda najvažniji, element organizacije. Ona mora
biti fleksibilna kako bi se pravovremeno mogla prilagoditi promjenama koje se događaju u
internoj i eksternoj okolini poduzeća. Organizacijska struktura najdinamičniji element
organizacije kojem je potrebno ostaviti dovoljno manevarskog prostora za prilagodbu.
Literatura govori o različitim opisima i elementima organizacijske strukture. Najprecizniji
popis i opis elemenata organizacijske strukture, navodi sljedeće elemente koji zajedno čine
organizacijsku strukturu poduzeća:
- organizacija materijalnih čimbenika
- organizacija ljudskog čimbenika
- raščlanjivanje zadataka
- organizacija upravljanja i menadžmenta
- organizacija vremenskog redoslijeda poslova
U nadi da će se tržište oporaviti, mnoga društva nisu provela smanjenje zaposlenika sukladno
smanjenju obima poslovanja. Promatrano vrijednosno, produktivnost po zaposlenom je dosta
niska, što ima direktnog utjecaja na visinu rashoda, te profitabilnost poslovanja.
4. Financijsko i operativno restrukturiranje

U postupku predstečajne nagodbe dužnik je obavezan dostavit plan operativnog i financijskog
restrukturiranja. Plan mora proći odobrenja nadležnih državna tijela i trebaju biti odobrena sa
strane vjerovnika, uz uvjete da dokumentacija treba biti pravno i ekonomski ispravna.
4.1 Osnovne informacije o društvu i izračun manjka likvidnih sredstava
U uvodnom dijelu plana financijskog i operativnog restrukturiranja donose se osnovni podaci
o društvu, vlasnička struktura, povezana društva i podaci o sudskim sporaovina, sve kako je
određeno Naputkom pravni i vlasnički status podrazumijeva datum i pravni temelj osnivanja,
izvod iz sudskog registra, predmet poslovanja. Struktura vlasništva u temeljnom kapitalu
treba iskazati imena vlasnika, njihov postotni udio u sadašnjem temeljnom kapitalu. Ako se
radi o dioničkom društvu potrebno je navesti ukupan broj dionica i njihovu nominalnu
vrijednost. Za povezana društva iskazuje se postotak udjela u temeljnom kapitalu kod drugih
poduzetnika, ukoliko je on veći od 10% i djelatnosti tih poduzetnika. Posebno važan element
o osnovnim informacijama vezan je uz podatke o sudskim postupcima koji imaju ili bi mogli
imati utjecaj na poslovanje poduzetnika.
4.2 Mjere financijskog restrukturiranja
Obveze društava se uglavnom vežu za previsoke kratkoročne obveze u odnosu na postojeću
strukturu imovine. Društva moraju osigurati refinanciranje postojećih kratkoročnih obveza,
što sa naslova kratkoročnih zaduženja, što sa naslova kratkoročnih obveza prema
dobavljačima. Stoga su društva trebala ostvariti diskonte kod dijela dobavljača koji su po
naputku države trebali iskazati volju za odricanjem od zateznih kamata te omogućiti dužniku
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obročnu otplatu u dogovorenom roku. Mjere financijskog restrukturiranja se dakle svode na
modele otpisa obveza s osnova financijskog restrukturiranja.
Tablica 2. Mjere i modeli otpisa obveza
r. Mjera Model otpisa obveze s osnova mjere
b. financijskog restrukturiranja
1. zateznih kamata Otpis zateznih kamata, troškova i naknada vezanih uz naplatu
2. tražbina vjerovnika - 30% vrijednosti prema fin. kućama (glavnica i kamata)
- 30% vrijednosti prema zajmodavcima
- 40% vrijednosti obveza prema dobavljačima
- 50% vrijednosti prema državi (poreze, doprinose i sl....)
3. Odgoda preostalih obveza
4. Unovčenje imovine
Mjerom otpisa zateznih kamata vjerovnika i ostalih troškova i naknada vezanih uz naplatu
potraživanja smanjuje se ukupna razina obveza s tog naslova. Otpis tražbina vjerovnika
donosi otpis potraživanja vjerovnika po različitim modelima koji su prikazani u tablici 2. U
cilju ponovnog uspostavljanja likvidnosti društava, plan financijskog restrukturiranja predviđa
odgodu dospjelosti obveza i otplatu obveza u ratama po svim kategorijama vjerovnika uz
uvjete otplate potraživanja koji uključuju poček od godine dana te po proteku iste otplata u
jednakim kvartalnim ratama u razdoblju od 5 godina za obveze prema dobavljačima, odnosno
u razdoblju od 7 godina za obveze s naslova kredita i zajmova. Plan financijskog
restrukturiranja smatra se prihvaćenim ako za njega glasuju vjerovnici čije tražbine prelaze
polovinu vrijednosti utvrđenih tražbina za svaku grupu vjerovnika, ili ako za njega glasuju
vjerovnici čije tražbine prelaze 2/3 vrijednosti svih utvrđenih tražbina. Nakon prihvaćanja
plana financijskog restrukturiranja dužnik je dužan u roku od petnaest dana od izvršnosti
rješenja, kojim nagodbeno vijeće utvrđuje da su za plan financijskog restrukturiranja glasovali
vjerovnici čije tražbine čine potrebnu većinu, te da je postupak proveden u skladu sa
Zakonom podnijeti trgovačkom sudu, nadležnom prema sjedištu dužnika, prijedlog za
sklapanje predstečajne nagodbe.
4.3 Mjere operativnog restrukturiranja
Operativno restrukturiranje projekata obuhvaća niz mjera koje za krajnji cilj imaju povećanje
planirane i ostvarene marže na svim projektima koji će se ugovoriti, a dijelom i na projektima
koji su trenutno u fazi izvođenja. Mjere operativnog restrukturiranja mogu se podijeliti u dvije
osnovne kategorije:
- operativno restrukturiranje projekata
- operativno restrukturiranje poslovnih procesa podrške i režijskih troškova.
Operativno restrukturiranje može obuhvaćati optimizaciju nabave, radnih procesa i povećanje
kontrole izvođenja projekata. Optimizacija radnih procesa podrazumijeva smanjenje troškova
izvođenja projekata kroz bolje planiranje iskorištenosti radne snage. Cilj operativnog
restrukturiranja je povećanje ciljane i ostvarene marže na projektima. Radi se na smanjenju
troškova poslovnih procesa podrške i režijskih troškova, a koje obuhvaćaju implementaciju
kontrola, odnosno praćenje potrošnje i opravdanosti troškova te reviziju postojećih ugovora s
dobavljačima.
5. Plan poslovanja za restrukturiranje i prijedlog predstečajne nagodbe

Poslovni plan je pisani dokument koji sadrži potanko razrađenu analizu o ulaganju u posao, o
budućim rezultatima poslovanja, te o varijantnim rješenjima za moguće rizične situacije koje
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donosi buduće vrijeme. Poslovni plan se izrađuje kako bi se predvidjela buduća događanja i
način prilagodbe poslovanja uvjetima u okruženju te da se smanji stupanj rizika, vremena i
sredstava. Plan financijskog restrukturiranja obuhvaća projekciju prihoda/rashoda, planirana
bilancu te otplatni plan s poslovnim subjektima, tj. svim skupinama vjerovnika.
Tablica 3. Projekcija prihoda i rashoda za razdoblje od pet godina
r.b. OPIS 2013 2014 2015 2016 2017
1 PRIHODI
1.1. Poslovni prihodi 560.000,00 565.600,00 571.256,00 576.256,00 582.738,25
1.2. Financijski prihodi 0,00 0,00 0,00 0,00 0,00
1.3. Ostali prihodi 0,00 0,00 0,00 0,00 0,00
UKUPNI PRIHODI 560.000,00 565.600,00 571.256,00 576.968,56 582.735,25
2. RASHODI
2.1. Zaposlenici 155.603,04 156.603,04 157.603,04 157.603,04 157.603,04
2.2. Materijal i energija 268.000,00 285.900,00 309.445,00 313.667,25 315.600,61
2.3. Usluge 36.000,00 37.000,00 38.000,00 39.000,00 40.000,00
2.4. Amortizacija 47.991,08 36.437,73 17.011,05 15.642,30 15.642,30
2.5. Ostali troškovi 34.500,00 34.500,00 34.500,00 34.500,00 34.500,00
2.6. Kamate 12174,50 6.133,10 638,00 - -
UKUPNI RSHODI 554.268,62 556.573,87 557.197,39 560.412,59 563.345,95
DOBIT /GUBITAK 5.731,38 9.026,13 14.058,61 16.555,97 19.392,29
Plan financijskog restrukturiranja uključuje poček otplate kredita koja počinje teći tek od
svibnja 2015., dakle dvije godine počeka u kojem će nefinancijskim vjerovnicima biti
uglavnom podmirene obveze s osnova otplatnog plana. Od tada će poduzeće moći značajnije
ulagati sredstva u unaprjeđivanje poslovanja. Projekcija rast prihoda treba biti postavljena što
realnije. U cijelom periodu postavljene planske projekcije potrebno je provoditi sustavnu
kontrolu i usporedbu planiranih i realiziranih rezultata, kako bi se pravovremeno uočili
eventualni negativni trendovi i eliminirali rizici ukupnih negativnih efekata na poslovanje
tvrtke. U slučaju da se uoče značajna odstupanja, troškovna strana trebat će se prilagoditi
prihodima.
Tablica 4. Planirana bilanca 31.12.2017.
AKTIVA PASIVA
OPIS IZNOS OPIS IZNOS
1. DUGOTRAJNA 524.625,00 1. UPISANI KAPITAL 129.560,38
IMOVINA
2. KRATKOTRAJNA 182.142,23 2. ZADRŽANA DOBIT / PRENESENI 64.768,09
IMOVINA GUBITAK
3. DOBIT / GUBITAK 23.392,29
4. DUGOROČNE OBVEZE 520.332,78
5. KRATKOROČNE OBVEZE 77.574,07
706.767,23 706.767,23
Tablica 4. osim temeljnih kategorija imovine i njenih izvora treba sadržavati i potpozicije
kratkotrajne imovine što uključuje zalihe, potraživanja od kupaca i novac. Analogno tome,
zahtijeva se iskazivanje svih potpozicije u dugoročnim, a posebno u kratkoročnim obvezama.
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Osnovni scenarij petogodišnjeg plana poslovanja bi trebao predvidjeti postupan oporavak
prihoda poslovanja, uz tendenciju oporavka operativnog rezultata i stabilizaciju poslovanja te
provođenja mjera smanjenja operativnih troškova, posebice poboljšanja planiranja i vođenja
projekata, odnosno izbjegavanja neprofitabilnih projekata. Također treba inzistirati na
smanjenju fiksnih troškova poslovanja, administracije i ostalih režijskih troškova poslovanja.
Projekcije poslovnog plana bi trebale predvidjeti poboljšanje operativnog rezultata, odnosno
postupni rast. Prijedlog predstečajne nagodbe zasniva se na već prethodnim mjerama
financijskog i operativnog restrukturiranja koji za posljedicu ima otplatni plan po subjektima s
kojima je sklopljena nagodba.
Tablica 5. Otplatni plan po subjektima s kojima se sklopljena nagodbe
Uvjeti
Ukupni iznos
Iznos duga Otpis Novi iznos povrata
Naziv vjerovnika duga u duga
(kn) (kn) duga (kn)
nagodbi
(broj rata)
ANET d.o.o. 22.499,32 0,00 22.499,32 22.499,32 22
Grad Split 43.777,22 0,00 43.777,22 43.777,22 36
HEP d.o.o. 7.611,49 0,00 7.611,49 7.611,49 12
IMEX BANKA d.d. 13.971,13 0,00 13.971,13 13.971,13 10
INA d.d. 10.210,85 0,00 10.210,85 10.210,85 24
POREZNA UPRAVA 64.315,18 *** 64.315,18 64.315,18 24
REGNEMER d.o.o. 196.874,43 0,00 196.874,43 196.874,43 25
REZAL d.o.o. 300,00 0,00 300,00 300,00 1
Tomo Ćoko 520.332,78 0,00 520.332,78 520.332,78 60
879.892,40 0,00 879.892,40 879.892,40
U tablici 5. su vidljivi svi subjekti s kojima je sklopljena nagodba, iznosi duga, postoci duga u
ukupnim obvezama te broj rata otplate. Bitna stavka plana otplate sastoji se u prestanku prava
izlučnih vjerovnika. Projekcija je konzervativna u cilju obuhvaćanja svih potencijalnih rizika.
Društvo ima previsoke kratkoročne obveze u odnosu na strukturu imovine. Plan
restrukturiranja predviđa odgodu i otplatu duga u ratama po svim kategorijama vjerovnika.
Troškovi cjelokupnog postupka svode se na troškove restrukturiranja, koji uključuju usluge
pravnih i poslovnih savjetnika te ovlaštenih revizora, administrativne troškove pokretanja i
vođenja projekta te na troškove u postupku predstečajne nagodbe koji su propisani zakonom.
6. Mogućnosti i ograničenja predstečajne nagodbe
Protekom prvog zakonskog roka od uvođenja Zakona može se reći kako isti nije naišao na
primjenu za koju se očekivalo kako će se pokrenuti oko 50.000 blokiranih poduzeća. Tek
sredinom 2013. godine je krenuo značajan val predstečajnih nagodbi koji je vezan uz
shvaćanje dužnika da se postupkom dobiva određeni „benefit“. Do kraja kolovoza 2013.
zaprimljeno je ukupno 4.932 zahtjeva za otvaranjem postupka predstečajne nagodbe. Nakon
početnog opreza, sada se nazire i opasnost prevelike privlačnosti Zakona. Naime, moguće je
fiktivnim prikazom nelikvidnosti, čak i fiktivnom blokadom računa isprovocirati status koji će
omogućiti kasnije legalno umanjenje obveza. Formalna potvrda o statusu nelikvidnosti (još)
se ne izdaje. Utvrđenje statusa nelikvidnosti svakako je nepouzdano, a prema zakonu (članak
17.) daje uporište za uskraćivanja plaćanja i prije samo formalnog postupka. Mnogi se pitaju
je li ovaj zakon bio potreban ili nužan. U stečaju se i prije moglo, kao i sada, likvidirati
dužnika, a tko se želio dogovoriti s vjerovnicima, radio je to i bez zakona. Zvuči logično, ali
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nije točno. Gospodarska je praksa u recesiji pokazala da su dogovori dužnika s vjerovnicima
izuzetno zahtjevan cilj i da u pravilu ne uspijevaju te konačno završavaju stečajem. Dobra
strana ovog zakona je da se uopće – primjenjuje. Postoji mnogo zakona koji su teoretski
dobri, ali se ne primjenjuju. Neka loša rješenja konstruktivno je istaknuti radi javne rasprave.
Primjerice, pitanje utvrđivanja tražbina može biti dvojbeno jer dužnik „presuđuje“, a osporeni
vjerovnik može nakon žalbe ići u parnicu i/ili upravni spor. Takav vjerovnik nema rezerviran
status nakon parnice. Nije jasno može li čak ostvariti prava „ispred“ ostalih nagođenih
vjerovnika, ako ga sud prihvati kao vjerovnika koji nije obuhvaćen nagodbom. Nastavak istog
pitanja je što ako dužnik prizna tražbinu koja ne postoji, radi potrebnih glasova na primjer?
Pitanje prava glasa sudužnika novim je zakonom dijelom riješeno, ali je dovelo u neobičan
položaj banke koje su zbog vlastitih tražbina mogli preglasati dužnikovi sudužnici. Tražbinu
vjerovnika može utvrditi i dužnik bez prijave vjerovnika, ali nije jasno u kojem roku i što ako
dužnik tijekom postupka odustane od ranijeg utvrđenja. Otvoreno je pitanje i kako dužnik
može ponuditi vjerodostojan plan, ako ne zna svoje obveze i ne zna što može očekivati od
vjerovnika. Novi je Zakon dijelom riješio pitanje korekcije plana nakon utvrđenja tražbina,
što isključuje istodobno glasovanje o oba pitanja, ali nije riješio kako osigurati dužniku
suradnju vjerovnika već u izradi plana. Mnogi vjerovnici svoje stavove nisu spremni odrediti
dok ne vide ostale, čime se onemogućuje priprema plana.
7. Zaključak
U Hrvatski zakonodavni okvir implementiran je institut predstečajne nagodbe u cilju
rješavanja nelikvidnosti i insolventnosti gospodarstva. Postupak se provodi kako bi se
uspostavila sposobnost ispunjavanja poreznih i drugih novčanih obveza različitih poslovnih
subjekata. Izrada plana za financijsko i operativno restrukturiranje u postupku predstečajne
nagodbe provodi se s ciljem da se dužniku koji je postao nelikvidan i /ili insolventan omogući
financijsko restrukturiranje na temelju kojeg će postati likvidan i solventan te da se
vjerovnicima omoguće povoljniji uvjeti namirenja njihovih tražbina. Analiza modela
predstečajne nagodbe, pokazala je njegove mogućnosti i ograničenja. Plan financijskog
restrukturiranja zapravo plan poboljšanja poslovanja u svrhu izlaska iz dugova. Postupak je
specifičan s nekoliko aspekata. Sva dokumentacija i rješenja trebaju biti javno objavljena na
web stranicama Fine. Objavljena rješenja imaju određene pravne posljedice, obično i rok
unutar kojeg se treba postupiti, stoga se preporuča pažnja. Jednom riječju, predstečajna
nagodba na temelju usvojenog financijskog i operativnog plana bi trebala omogućiti
društvima da detaljnom razradom svog poslovanja i predviđanja za budućnost, pronađu
konstruktivne modele rješavanja svojih problema, uzrokovanih nepovoljnom ekonomskom
situacijom.
Reference
Knjige:
Sikavica P., Novak M., (1999.): Poslovna organizacija, Zagreb
Vojnić, D. (2000): Ekonomska znanost i ekonomska politika, Ekonomski institut Zagreb,
Zagreb.
Radovi:
Laća, J. (2012): Plan financijskog i operativnog restrukturiranja za Ćoko Trade d.o.o.
Web stranice:
online.wsj.com
porezna-uprava.hr/bi/Stranice/Predstecajna-nagodba.hr
vecernji.hr/gospodarstvo
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Zakoni i pravilnici:
DIRECTIVE 2011/7/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL,
16 February 2011
Pravilnik o troškovima postupka predstečajne nagodbe, NN broj 108/13, 23/13
Zakon o financijskom poslovanju i predstečajnoj nagodbi, NN 108/12, 144/12, 81/13 i 112/13
Financial and operation restructuring in the act of pre-

composition: possibilities and constrains
Jasenka Bubić
jbubic@oss.unist.hr
Jelena Laća
jelenalaca@yahoo.com
Abstract. A need for the possible solutions for non-liquidity and enterprise insolvency on the whole
appeared as a consequence of diverse environment factors' activity. One of the moves is introducing
the Institute of Precomposition for companies, craftsmen and individual tradesmen tax debt. It is an act
implemented in order to establish an ability to fulfil the tax and monetary obligations. During the
implementation of the precomposition act, those obliged to it come across with numerous ambiguous
paperwork which usually makes them hit the wall. Furthermore, there are many legislations and
principles that are rather inconstant in Croatia and therefore they complicate the situation. The aim of
the idea is to analyze and demonstrate how to make a plan of financial and operational restructuration
with the quantitative data in the most effective way in order to achieve the recovery of a particular
business subject.
Keywords: precomposition, creditor, debtor, tax debt, operational and financial restructuration.
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Comparative Analysis of Credit Indebtedness of Households in
Croatia and Romania
Elena Bejan
Faculty of Economics and Business Administration, University Al.I.Cuza, Iasi, Romania
elena_bejan12@yahoo.com
Diana Martoncă
Faculty of Economics and Business Administration, University Al.I.Cuza, Iasi, Romania
diana.martonca@gmail.com
Abstract. Croatia and Romania share similar general history. Consequently, history of banking
systems and theirs development was also similar. The main question that we will answer in this survey
is whether these circumstances led to the similar financial behavior of households in Romania and
Croatia. Subject of analysis and comparison will be banking systems and households from both
countries and the tool for analyses will be loans structure. First we will analyze and compare the
distribution of loans and then the structure of households’ loans. Data will be analyzed and upon them
findings in terms of determination of similarities and differences in financial behavior of general
public in Romania and Croatia will be provided.
Key words: financial behaviour of households, structure of loans, banking system
1. Introduction
Access to banking services is viewed as a key determinant of economic well-being for
households, especially in low-income countries. Savings and credit products make it easier for
households to align income and expenditure patterns across time, to insure themselves against
income and expenditure shocks, as well as to undertake investments in human or physical
capital. Given the importance attributed to financial service access it is striking that there is
little cross-country evidence which documents how financial access differs across households
and, in particular how cross-country variation in the structure of the financial sector affects
the type of households which are banked (Thorsten Beck and Martin Brown, 2010).
The relationship between the ownership structure of the banking system and access to
financial services has been intensively discussed. On the one hand, government-owned banks
often have the mandate to increase access to financial services by firms and households. On
the other hand, foreign-owned banks are conjectured to have too centralized organizational
structures and to be too risk-averse to reach out towards the low-end of the market.
Transition economies are an almost ideal sample to study the relationship between bank
ownership, the financial infrastructure and household use of banking services.
After the fall of communism, these Romania and Croatia had to transform their state-owned,
mono-banking systems into two-tier market-based financial systems. They opted for domestic
privately-owned banking systems through privatization or the entry of new domestic players.
(Claeys and Hainz, 2007).
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The banking sectors of this transitions countries have progressed remarkably in the last 15
years. In fact, the banking sectors in most transition countries have largely shaken off the
traumas of the transition era. (Bonin and Wachtel, 2003).
2. Banking systems in Romania and Croatia

The banking systems in Croatia and Romania, has past true very fast and invasive changes in
last two decades. In order to make the solid theoretical frame for our research we will try to
explain the current situation in Croatian and Romanian banking systems giving a short
remainder of the historical background of the banks.
The changes in both countries banking systems can be presented in 3 elementary phases. In
Croatia, the 1st phase can be called the phase of foundation and it took place from early years
of 20th century until 1995. What we can say about this phase is that Croatia and other CEE
countries had started to build national banking sector at the same time when some western
European countries started to enter international markets. The market of the banks in that
period was focused on corporate banking while the consumer banking was still undeveloped
(Buljan Barbača, 2009).
In Romania, the first phase started in 1990 and lasted until 1997, when the foundations of the
two-level system were laid in accordance with the specificity of the market economy
characteristics. At that time, three important laws were issued: the Banking Act, the Act on
the Central bank’s status and by the end of the period, it was the Law on the privatization of
the banks in which the State is a shareholder. (Florin Georgescu, 2013)
The 2nd phase is called the phase of privatization. In Croatia, it started in1995 until 2000 and
was mainly characterized by privatization of state owned banks. In this particular moment,
foreign banks have entered Croatian market buying some local banks. During this process,
that took place at the end of the war that was going on in Croatia, several new local banks
went through bankruptcy. Opening of this market to international participations increased
competition in corporate banking and also retail banking market showed rather fast
development (Buljan Barbača, 2009).
In Romania, this stage started after 1997 when the central bank acted to improve its banking laws.
In 1998, 47 commercial banks were registered in Romania, of which 36 as Romanian entities.
Eleven were branches of foreign banks. Of the total number of banks, seven were state-owned,
five were owned by private domestic capital, eight were founded with private foreign capital and
16 were private with foreign and/or domestic capital. The number of banks rapidly increased and
some of the state-owned banks were privatized at the end of 1998.
The 3rd phase of consolidation in Croatia has started in 2001. Characteristics of this phase are
increased competition among new owners and formation of new strategic plans of international
banks in Croatia. At the same time there are many changes in structures and needs of consumers
of banking products. For example, small and medium enterprises (SME), as a market segment
start fast growth and need banking institutions to follow their financial needs. However, access to
bank loans generally or at affordable terms is granted to only 80% of SME (Buljan Barbača,
2009).
In Romania, the third step started also in 2001 until 2004 and can be assimilated into the
European Union integration and it reveals the impact it had on the banking sector. In this stage
have been developed regulations specifically to: improve access rules for banks in the banking,
prudential rules and accounting rules on derivatives and rules on customer due diligence standards
(Ionescu Ion Gr., 2012).
In order to show the changes that Croatian banking system has gone true, we will show the table
(Table 1) with investment structure of the Croatian banks in 3 different dates each belonging to
these three different phases.
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Table 1 Investment structure of the Croatian banks in 3 dates from 3 different phases
Dec-1993 Dec-2000 Dec-2013
DOMESTIC CURRENCY Millions Millions Millions
LOANS HRK % HRK % HRK %
1. Loans to central 135.7 2.04 2169.4 4.18 15876.5 6.74
government and social
security funds
1.1 Loans to central 10.8 0.16 1224.9 2.36 15875.5 6.74
government
1.2 Loans to social 124.9 1.88 944.5 1.82 0.9 0.0004
security funds
2.Loans to local government 11.4 0.17 996.8 1.92 4113.1 1.75
3. Loans to non-financial 4575.6 68.93 25328 48.80 81425.7 34.59
corporations
4. Loans to households 1901.2 28.64 23242.6 44.78 127171.6 54.02
Housing loans .... 0.00 8258.4 15.91 61450 26.10
5. Loans to other banking 10 0.15 61.1 0.12 .... 0
institutions
6. Loans to non-banking 4.1 0.06 105.5 0.20 .... 0
financial institutions
7. Loans to other financial .... 0 .... 0 5552.7 2.36
intermediaries
8. Loans to financial .... 0 .... 0 797.9 0.34
auxiliaries
9. Loans to insurance .... 0 .... 0 474.6 0.20
corporations and pension
funds
A. Total 6638 100.00 51903.4 100.00 235412 100.00
(1+2+3+4+5+6+7+8+9)
FOREIN CURRENCY
LOANS
1.Loans to central government 796 7.28 769.4 10.55 23462.7 45.74
and social security funds
1.1 Loans to central 598.1 5.47 623.5 8.55 23462.7 45.74
government
1.2 Loans to social 197.9 1.81 145.8 2.00 0 0
security funds
2. Loans to local government - 0 171.6 2.35 8.6 0.02
3. Loans to non-financial 10137.7 92.71 6284 86.19 26798.4 52.24
corporations
4. Loans to households 0.9 0.01 56.3 0.77 254.1 0.50
5. Loans to other banking - 0 9.7 0.13 .... 0
institutions
6. Loans to non-banking - 0 - 0 .... 0
financial institutions
7. Loans to other financial .... 0 .... 0 624.7 1.22
intermediaries
8. Loans to financial .... 0 .... 0 42 0.08
auxiliaries
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9. Loans to insurance .... 0 .... 0 106.9 0.21
corporations and pension
funds
B. Total 10934.6 100.00 7291 100.00 51297.5 100.00
(1+2+3+4+5+6+7+8+9)
TOTAL (A+B) 17572.7 59194.4 286709.5
Source: Croatian National Bank (CNB)
The development and changes in banking sector in Croatia has resulted with visible changes
in loan structure. From the figures we can see how banks have changed their orientation
when it comes to final user of loans issued in different phases. In 1993, banks were more
orientated to institutional investments and majority of the loans were issued to enterprises,
almost 69% and loans to households were only 28.64%. However, the situation has changed
in 2013 – loans offered to general public in domestic currency increased to 54.02%, and loans
offered to enterprises decreased to 34.59%. Today we have more interaction between banks
and general public, the financial products are more complex and there are many variations of
the products.
Lending decisions by the banks will be influenced by the bankers’ perceptions of the bank
environment and also by the actual environmental conditions.
The loans to households were a key factor for international crisis. Number and structure of
these loans were modified with the changing of macroeconomic and microeconomic
environment. To observe the distribution of loans in Romania, we will present in the next
table (Table 2) the investment structure in 2007 and 2013.
Table 2 Investment structure of the Romanian banks
Jan-2007 Jan-2013
DOMESTIC CURRENCY
LOANS Thousands LEI % Thousands LEI %
1.Loans to central
security funds
1. 1.Loans to central central 1,139,523.4 1.26 1,058,674 0.75
government
1.2.Loans to social security 13.0 0.00001 0 0
funds
2.Loans to local 1,498,369.1 1.65 8,623,061 6.12
government
3. Loans to non-financial 22,666,378.6 24.99 48.845.750,8 34.68
corporations
4. Loans to households 23,725,049.4 26.16 34.210.014,2 24.29
5. Loans to non-residents 38,221,780.4 42.14 45.519.443,6 32.32
6. Loans to financial 3,442,249.7 3.80 2.598.343,6 1.84
corporations other than
MFIs
A. Total (1+2+3+4+5+6) 90,693,363.60 100 140.855.287.2 100
FOREIN CURRENCY
LOANS
1.Loans to central
security funds
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1.1 Loans to central 0 0 48,634.22 20.99
government
1.2 Loans to social 0 0 34,376.95 14.84
security funds
2. Loans to local 0 0 4,148.91 1.79
government
3. Loans to non-financial 23103.6 0.032 24597 10.62
corporations
4. Loans to households 33,086,068 46.177 56978,9 24.59
5. Loans to non-residents 0 0 0 0
6. Loans to financial 38540869.3 53.790 62,943.56 27.17
corporations other than
MFIs
B. Total (1+2+3+4+5+6) 71,650,041 100 231,679.54 100
TOTAL (A+B) 162,343,404.50 141,086,966.74
Source: National Bank of Romania (NBR)
The structure of loans in Romania, reflects the changes in the analyzed period, which can be
characterized as a credit boom period, because of the notable increase volume of loans given
to households and to non-financial firms (Cardak, B.A., Wilkins R., 2009). Starting with 2008
the crisis was felt in Romania too, as the volume and the value of loans registered an
insignificant increase. In the period 2013 a higher share has the private sector. An explanation
on this is that, the disposable income of the population decreased, which led to a low demand
of loans, and a higher number of loans to non-financial corporations were explained by
applying an expansionary monetary policy by the National Bank of Romania.
The differences, between these two countries are not so big, because in the recent years
corporate loans have had a positive development on the national economy. This evolution also
contributes to improving households’ capacity to service their debt, and the positive effect is
most likely, asymmetrical at individual level.
But the problem is most EU countries saw an increase in the number of over-indebted
households, especially after the outbreak of the financial crisis, pointing out that EU banks’
lending standards in the pre-crisis period were, not prudent enough to cover the risk of
simultaneous highly adverse macroeconomic developments.
The international financial crisis has led to specific changes in the structure and evolution of
loans. The credit supply has decreased because of the tighter lending standards and the
demand of household loans decreased due to the high interest rate and increasing
unemployment rate.
3. Loans structure for general public in Croatia and Romania – comparative analysis
General public in European post-transitional countries, don’t have a tradition or necessary
knowledge to deal with contemporary financial instruments. The significant pace of credit
expansion in the last years, due mainly to households and foreign currency financing, is a
feature of the banking sector of all Central and Eastern European countries (Buljan Barbača,
2013).
In Romania general public have only had fairly short experience with the use of financial
services. The largest country in Southeastern Europe, Romania did not join the first wave of
rapid reformers after the collapse of communism. Instead change was gradual and
accompanied by severe economic turbulence and banking crises. In 1992 and 1993 Romania
experienced hyperinflation; average inflation from 1995 to 1999 was 67%, and the last year of
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annual average inflation above 20% was 2002. In 1990 Romania suffered from a banking
crisis, and in 1996 the country experienced a currency crisis. (Angela Roman, 2011)
The banking crisis during Romania’s transition from a planned to a market economy is one of
the factors driving households up until now to save in cash rather than using financial
intermediaries: up to 25% of households with savings in Romania prefer to hold them as cash
rather than in a savings account, even if they have a bank account. This suggests that despite
the availability of financial services, a considerable percentage of Romanian households are
reluctant to make use of them—even if not doing so is to their financial disadvantage.
For Romania, the rapid increase in households’ debt before the global financial crisis and the
subsequent increase in nonperforming loans during and after the global financial crisis
showed that households do utilize financial services but might lack the knowledge and
experience to manage their finances responsibly. The lack of knowledge to adequately judge
the extent of indebtedness is common among households even in economies that have a long
history of financial services for consumers. In Romania, as in other emerging markets, a large
share of credit was denominated in foreign currency, thus rendering households who were
unhedged particularly vulnerable to the sharp exchange rate depreciations after the crisis.
The restructuring of the banking sector, and the fierce competition in the context of EU
practices alignment, also act towards an expansion of supply for loans. All these changes
influenced the evolution of loans for general public that had an increasing trend due to the
people orientations towards loans for house purchase and consumer loans. (Pop-Coman,
2013)
In Table 3 we can see that the amount of the household loans significantly grew, consumer
loan being its most dynamics component. This component still represents almost two quarters
of the total household loan.
Table 3 The structure of loans in Romania (2007-2013)
Date Total loans to Credit to % Credit to % Credit to %
general public households; households; households;
consumer housing loans other lending
(Thousands (Thousands (Thousands (Thousands
RON) RON) RON) RON)
2013 103,194,340.1 56,982,842.2 55.2 36,833,988.6 35.7 9,377,509.1 9.09
2012 104,261,769.3 61,977,496.8 59.4 33,341,093.1 32.0 8,943,179.5 8.58
2011 100,773,343.9 62,979,953.2 62.5 28,862,604.5 28.6 8,930,786.3 8.86
2010 98,539,144.6 71,428,907.7 72.5 23,975,765.3 24.3 3,134,471.6 3.18
2009 102,975,268.5 75,793,535.2 73.6 22,349,560.4 21.7 4,832,173.0 4.69
2008 74,146,013.5 56,817,882.5 76.6 14,901,903.1 20.1 2,426,227.8 3.27
2007 40,240,893.2 31,645,622.4 78.6 7,902,876.4 19.6 692,394.4 1.72
Source: NBR, Statistical data of banking institution
From Figure 1 and 2 we can see that even if the demand for consumer loans have decreased
over the years, its still represents the most important component in the total structure of loans
for general public. This tendency can be explained by the expansionary policy of credit
institutions, and by the recent practice of big retail stores of selling durable goods on credit.
We also can observe an increase among the components of household loans from the category
of housing loans, from 20.1% in 2008 to 35.7% in 2013. This is due to the housing subsidy
system, especially to the program Prima Casa, Romanian government program, launched on
May 20, 2009, designed to help persons in purchasing a home for the first time and that have
not benefited in the past of a mortgage loan.
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Figure 1 Structure of loans in Romania in 2008 Figure 2 Structure of loans in Romania in 2013
The further advance in households saving with banks, although posting downward annual
growth rates, contributed to alleviating the related risks to financial stability an implicitly, to
the increase in riskless liquid financial assets. Saving is largely made for prudential reasons.
In Croatia, lending activities of banks have increased in recent years with a significant share
of loans to households. The rate of credit growth recorded a value of over 25% annualy.
Financial crisis affected the quality of bank assets and increased the share of bad loans in the
total assets of the banking sector. Bad loans recorded a trend of growth in the period 2008-
2012 (Živko Igor, Tomislav Kandžija, 2013).
By analyzing the structure of household loans in Croatia (Table 4) it is a evident high portion
of loans for cars, for mortgage and other credits for finance final consumption in amount of
53.45% bank credits to Croatian citizens in 2013. This unfavorable credit structure
encourages unproductive consumption and imported goods and services for final
consumption. These flows have very negative influence on national balance and stability of
national economy in general (Arneric J., Jurun E, Kordic L, 2009).
Table 4 The structure of loans in Croatia (2007-2013)
Date Total loans for Housing % Mortgage % Car loans % Other %
general public loans loans loans
Million HRK Million Million Million Million
HRK HRK HRK HRK
2013 124.9 58.2 46.55 2.9 2.33 2.3 1.87 61.5 49.25
2012 126.2 59.2 46.94 3.1 2.44 3.2 2.52 60.7 48.11
2011 128.1 59.6 46.57 3.3 2.55 4.5 3.54 60.6 47.33
2010 127.1 58.0 45.60 3.5 2.76 6.2 4.91 59.4 46.73
2009 122.9 53.0 43.09 3.1 2.51 7.8 6.36 59.0 48.04
2008 126.6 52.3 41.34 3.1 2.47 9.6 7.62 61.5 48.56
2007 112.9 52.3 46.33 2.9 2.60 9.4 8.31 55.4 49.03
Source: Croatian National Bank, Online statistical data of banking institutions
In Figure 3 and 4 we can see that the structure of loans offered to general public in Croatia
hasn’t changed too much, housing loans have increased to 46,55% from 41.34% in 2008.
What is more scaring is that „consumers loans” take more than 49,25 % in 2013 of all loans to
general public.
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Figure 3 Structure of loans in Croatia in 2008 Figure 4 Structure of loans in Croatia in 2013
Table 5 The structure of loans issued to general public in 2013

Type of the loan Pecentage
Housing loans 73,3 %
Consumer loans 11,2 %
Other loans 15,5 %
Source: ECB Monthly Bulletin, Euro Area Statistics Online, August 2013 http://www.ecb.eu/pub/pdf/
As we can see from data presented in table 5 general public in EU deffer with distribution of
loans consumed from Croatia and Romania.
4. Conclusions
Practically, consumer lending has now become a problem in Croatia, because it is the result of
Croatia's relative strong performance in banking sector reform and in maintaining low
inflation. To a certain extent, Croatia is a victim of its own success in this respect.
If we compare data from Figure 1-4, for Romania and Croatia we can see that the structure of
loans for general public is quite similar, the largest share is represented by „consumer loans”
however in Romania the situation its more dramatic. Even if the percentage of this loans
decreased from 76.6 % to 55.2 % in 2013, it still remains a problem, because in fact
Romanians have almost three times more loans than savings.
Reasons of this „consummation hunger” could be found in a sudden opening of the markets in
Croatia and Romania to export of the different goods that were not so easily accessible before
in the times of socialism (Buljan Barbača, 2009).
From all dates presented in this paper we can conclude that Romanian and Croatian citizens
still have a lot to learn from other EU citizens.
REFERENCES
Angela Roman, EU new member states households’ banking indebtedness and its implications: an
overview. Annales Universitatis Apulensis Magazine, Oeconomica Series, No. 13(2), (2011), 123-126
Arneric J., Jurun E, Kordic L, Empirical Study of Real Retail Trade Turnover, World Academy of
Science, Engineering and Technology vol. 3 (2009), 599-603.
Bonin, J., P. Wachtel (2003). Financial Sector Development in transition economies: Lessons from the
first decade, Financial Markets, Institutions and Instruments, Vol. 12, No. 1, pp.31-53.
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Buljan Barbača D., Matošič Radić M.,Rimac Smiljanić A.,(2009). Economy Transdisciplinarity
Cognition vol. 2 (2009), Social responsibility of the financial i–––nstitutions towards SMEs and
general public (pp.118-127), Bucharest, Romania.
Buljan Barbača D., Piplica Damir, (2013). Analele ştiinţifice ale Universităţii Cooperatist-Comerciale
din Moldova, Vol. XII (2013), Implications of tax regulations on success of the process of governing
personal finances (pp. 270-279), Chisinau, Republic of Moldova.
Claeys Sophie, Christa Hainz, (2007). Acquisition versus greenfield: the impact of the mode of foreign
bank entry on information and bank lending rates, Sveriges Riksbank Working Paper 210.
Croatian National Bank, Online statistical data of banking institutions, October 2013.
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Florin Georgescu, F., Intermedierea Financiară din Romania, provocari si solutii. Retrieved March,
2013, from http://www.bnro.ro
Ionescu Ion Gr., (2012), Reform, organisation and consolidation of the Romanian banking system,
Annals of the University of Petroşani, Economics, 12(1), Petrosani, Romania.
National Bank of Romania, Online statistical data of banking institutions, March 2014.
Pop-Coman, D., Dobânda mică poate urni carul creditelor. Revista Piata Financiara, nr. 9, (2013), 41-
43.
Thorsten Beck, Martin Brown, (2010, October). Which households use banks? Evidence from the
transition economies. Paper presented at the Household Finance and Consumption Conference,
Luxembourg.
Živko Igor, Kandžija Tomislav, (2013), Poslovna Izvrsnost Zagreb, God. VII (2013) Br. 1, Impact of
financial crisis on banking sector Stability in Republic Croatia (pp.129-144), Zagreb, Croatia.
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TRACK 02:
New Challenges in Entrepreneurship,
Tourism and Trade
Razvojne perspektive urbanog turizma – poslovni slučaj Berlin
Stanko Geić
sgeic@oss.unist.hr
Marija Jurišić
jurisic122207@net.hr
Goran Ćorluka
Sažetak. Procesom litoralizacije, urbanizacije i metropolizacije danas u Europi postoje gradovi raznih
veličina u kojima živi oko 80% ukupnog stanovništva. Gradovi sa preko milijun stanovnika ostvaruju
25% veći BDP od europskog prosjeka, a 40% veći BDP od prosječnog nacionalnog BDP-a, te ujedno
zauzimaju poziciju promotora inovacija i znanja. Urbanizacija gradova vodi ka natjecanju za status i
komparativnu prednost snagom svojih argumenata, pri čemu turizam postaje nezaobilazna i sastavna
funkcija europskih gradova. Urbana središta prepoznala su mogućnost turističke valorizacije svoje
povijesne baštine, te identificirala su gospodarsku, društvenu i razvojnu korist koja proizlazi iz
turizma. Usprkos relevantnosti urbanog turizma u svjetskim turističkim tokovima istraživači mu ne
daju dovoljnu pažnju. Gradove kao receptivna područja obilježava izrazita heterogenost potražnje,
motivirana raznim potrebama. Razvoj turizma u urbanim središtima zahtjeva kontinuirano upravljanje
gradom kao turističkom destinacijom uz usuglašenost s planovima razvoja drugih djelatnosti. Važnost
grada kao selektivnog turističkog odredišta određuje se na temelju brojnih sadržaja koji grad čine
atraktivnom turističkom destinacijom. Bogata resursno atrakcijska osnova grada temelj je razvoja
turizma Berlina, pri čemu turizam doživljava veći rast od bilo kojeg drugog sektora, pa je broj noćenja
u 2012. godini dosegao svoj maksimum od 24,8 milijuna noćenja, porast od 11,4% u odnosu na 2011,
čime je kao jedna od najdinamičnijih i najkonkurentnijih urbanih destinacija u Europi zauzeo je treću
poziciju nakon Londona i Pariza. S namjerom pozicioniranja Berlina kao urbanog turističkog odredišta
provedeno je primarno istraživanje primjenom anketnog upitnika na uzroku od 271 ispitanika. Na
osnovi rezultata istraživanja moguće je Berlin percipirati kao grad urbanog turizma, čiji je primarni
tržišni segment potražnja mlađe starosne dobi, sa kraćim vremenom boravka, primarnom aktivnosti
razgledavanjem atrakcija, boravkom u samom centru grada i uz korištenje raznih smještajnih
mogućnosti.
Ključne riječi: urbani turizam, selektivni turizam, atrakcija, razvoj, Berlin.
1. Urbanizacija i razvoj urbanog turizma

Urbani sistemi su snažna karika u lancu razvoja turizma, te o njima ovisi razvoj turizma
brojnih metropola. Početkom 19. stoljeća u Europi je u gradovima živjelo oko 10%
stanovništva, a danas se taj broj povećao na oko 80%. U svijetu se u istom razdoblju proces
urbanizacije odvijao znatno sporije u odnosu na Europu (Taylor i Hoyler, 2000, str. 178).
Danas se gradovi natječu za svoj status, kako bi dobili komparativnu prednost snagom svojih
argumenata. Turizam postaje nezaobilazna i sastavna funkcija posebice europskih gradova,
gdje se donose nove strategije koje pogoduju razvoju gradova, čiji je kulturno zabavni život
aktivan 24 sata.
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Snažnu ulogu razvoja europskih gradova pored urbanizacije imaju i društveni procesi, gdje je
snažno uključena i Europska unija. Ona putem svojih tijela provodi jedinstvenu politiku
urbanog sistema. Kako se razvijalo društvo i civilizacijske tekovine, tom se brzinom razvijao i
turizam u europskim gradovima.
Proces razvoja europskih gradova uključuje sljedeće faze i procese, od kojih ćemo svaki u
nastavku ukratko objasniti (Taylor i Hoyler, 2008, str. 65):
 rano razdoblje razvoja urbanog sistema Europe,
 suvremeni razvoj urbanih sistema,
 teorijska osnova prostornog razvoja,
 prostorni urbani razvoj,
 preokret u urbanom i turističkom razvoju,
 ulazak urbanog turizma u urbani sustav.
Iako je razvoj europskih gradova počeo još u Antičko doba, značajniji razvoj pojavljuje se
između 11. i 13. stoljeća. U tom periodu gradovi su se formirali na sjecištima trgovačkih
putova, te je Europa u tom razdoblju bila prekrivena manjim gradovima. Tim slijedom u 16.
stoljeću u Italiji se otvaraju i prve banke, koje se kasnije razvijaju u cijeloj Europi te dolazi do
značajnije akumulacije kapitala upravo u gradovima.
Od sredine 19. stoljeća kada je započeo industrijski razvoj započinje moderno razdoblje
urbanog razvoja. To je ujedno i proces koji se odvijao na globalnoj razini. S regionalnog
gledišta, proces urbanizacije najbrže se odvijao u Europi, naročito u zemljama EU.
Danas u Europi procesom litoralizacije, urbanizacije i metropolizacije postoje gradovi raznih
veličina u kojima živi oko 80% stanovništva. Oko 60% stanovništva živi u gradovima srednje
veličine sa više od 50.000 stanovnika, oko 6.000 gradova broji 5.000 stanovnika i gotovo
1.000 gradova ima više od 50.000 stanovnika. Samo 7% stanovništva živi u metropolama sa
oko 5.000.000 stanovnika. Gradovi koji imaju preko 1.000.000 stanovnika imaju 25% veći
BDP od europskog prosjeka, a 40% veći BDP od prosječnog nacionalnog BDP-a. U svim
državama EU gradovi su glavni promotori inovacija i znanja (Vresk, 1984, str. 59).
Prostorni razvoj urbanih sredina novo je područje istraživanja, iz čega proizlazi da tek u 20.
stoljeću dolazi do teorije razvoja urbanih sustava. Kreatori europske prostorne razvojne
strategije ukazuju da su periferna područja potencijal grada za daljnji razvoj.
Tek u drugoj polovici 20. stoljeća došlo je do značajnih promjena u odnosu između urbanog
razvoja i urbanog turizma, čime su se strateški ciljevi bitno izmijenili. Gradovi su u
kontinuiranoj konkurentskoj borbi, bilo unutar granica svojih država, bilo na europskoj i
svjetskoj razini. Danas značajnu ulogu u turizmu imaju urbani centri Europe. Pojedini gradovi
su znatno porasli, čime su pridonijeli širem europskom urbanom turističkom razvoju. Tako su
mnogi od njih kreirali strategiju formiranja novih atrakcija (muzeji, akvariji, i sl.), zatim bolju
iskorištenost kulturnih atrakcija poput kazališta ili samog centra grada kao destinacije za
održavanje koncerata, festivala i sl. Gradovi se također razvijaju i kao shopping destinacije,
čime se koriste rastući interesi za kupovinom te se grade veliki trgovački kompleksi, uz
promociju grada kao destinacije za shopping, konferencije i izložbe, bogatog noćnog provoda
kojeg grad ima u ponudi i sl., kako bi privukao što veći broj turista. Ukoliko se ispuni sve
gore navedeno, ostaje otvoren put za uravnotežen urbani, ali i turistički razvoj ovisno o
kvaliteti turističkih resursa (Vresk, 1990, str. 135-138).
Od ukupno 36 europskih zemalja, u gradovima srednje veličine kasnih devedesetih godina
prošlog stoljeća živjelo je 42,3% stanovništva, dok je u zemljama istočne Europe u njima
živjelo 29,7% stanovništva. Nakon 2000. godine, nakon višegodišnjeg kriznog razdoblja
evidentiran je oporavak europskih gradova.
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Dugo vremena je proteklo da turizam postane masovna pojava, a potom i razvije proces
individualiziranja putovanja na što je utjecala veličina dohotka, slobodnog vremena, te
edukacije i novih pogleda na kvalitetu života pa i turizma što je otvorilo brojna nova pitanja
vezana uz razvoj turizma.
Urbani centri u sve većoj mjeri postaju turistička odredišta, paralelno razvijajući turizam te
odmore ispunjene kulturom i sl., gdje se uslužne djelatnosti prilagođavaju kako stanovnicima
grada, tako i turističkim potrebama posjetitelja grada.
Urbani turizam se razvija nakon velike gospodarske krize uz pokušaje oživljavanja
povijesnih, ali industrijskih gradova, gdje se i u velikim postindustrijskim gradovima,
različitim marketinškim programima stvaraju uvjeti za snažniji razvoj turizma.
Usprkos tome što urbani turizam postaje važan u svjetskom turizmu, još nije dovoljno
posvećena pažnja njegovu istraživanju. Upravo iz toga razloga urbani turizam ostaje i dalje
neprecizno definiran i nejasno razgraničen, uključujući nedostatak sistematizacije i njegova
potpunog razumijevanja (Ashwort, 2012).
Stoga mnogi autori pod pojmom urbani turizam objedinjavaju turistička putovanja i sadržaje
koji se odvijaju u velikim urbanim središtima, dok pod pojmom gradski turizam definiraju
turizam u manjim gradovima (Geić, 2011, str. 327).
2. Strategija razvoja urbanog turizma

Razvijajući turizam, gradovi se otvaraju prema svijetu kako bi prezentirali svoju kulturu,
običaje, industrijska i druga civilizacijska dostignuća, te time grade svoj prepoznatljiv
identitet. Grad se kao takva turistička destinacija temelji na razumijevanju koncepcije grada,
te se prezentira kao destinacija mnogih pogodnosti i privlačnosti.
Pri planiranju razvoja turizma u gradovima nailazimo na specifične probleme, poput razvojnih
opcija, prometnih problema, koje turizam još dodatno povećava. To se najviše očituje u
središtu grada, uz prevelik pritisak turista na određene atrakcije što može uvjetovati njihovu
devastaciju. Istodobno, razvoj turizma koliko u jednom segmentu može uzrokovati probleme,
također može znatno pomoći održavanju i revitalizaciji objekata, posebno onih od kulturnog
značenja koji su suočeni s problemom financiranja održavanja, te se uključivanjem u
turistička kretanja za takve vrste objekata otvaraju nova tržišta i dodatni izvori prihoda.
Najčešća strategija koju su odabrali gradovi u postindustrijskom razvoju, kako bi pokrenuli
svoj gospodarski rast, bila je okretanje prema informacijskim tehnologijama i uslužno
orijentiranom gospodarstvu (Law, 1992).
Gradovi, osim što su sami po sebi turistički privlačni za razvoj turizma regije, imaju itekako
veliki značaj uslužnog centra za šire okruženje. Usluge i djelatnosti koje nudi određeni grad
bitno doprinose kvaliteti turističkog proizvoda šire regije, te bližih destinacija.
Ukoliko je moguće strategija razvoja urbanog turizma treba biti pripremljena na način da bude
dio ukupnog gospodarskog i društvenog plana razvoja grada, s ciljem maksimiziranja
turističkog razvoja, uz minimiziranje kriznih situacija.
Proces strategije razvoja urbanog turizma zahtijeva (Gartner, 1996, str.350-352):
 istraživanje postojeće situacije, te ispitivanje mišljenja lokalnog stanovništva prema
turizmu,
 plan korištenja zemljišta,
 ocjenu primarnih i sekundarnih atrakcija u koje se ubrajaju postojeće te potencijalne
atrakcije,
 plan ulaganja u skladu s mogućnostima i zahtjevima tržišta,
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 provođenje ciljeva razvoja urbanog turizma, te njihovo usklađivanje s gospodarskim i
društvenim ciljevima grada, uključujući i širu regiju.
Razvoj turizma u gradovima ne dolazi do velikog izražaja ukoliko se ne radi o značajnijem
broju turista, iz razloga što se pogodnostima grada jednako koriste turisti i lokalno
stanovništvo. Ulaganje u te pogodnosti od koristi je za stanovnike, te istodobno potiče razvoj
turizma, a turisti plaćaju naknadu za njihovo korištenje kojom doprinose dodatnoj vrijednosti
i dužem korištenju u interesu stanovništva.
Pogodnosti i turističke atrakcije koje se kao dio strategije razvoja turizma grada pokreću, su i
poslovne aktivnosti koje privlače brojne investitore. Dodatna prednost urbanog turizma
ogleda se u tome što nema izrazitih sezonskih oscilacija što povoljno utječe na stalno
zapošljavanje i gospodarske učinke.
Gradove kao receptivna područja obilježava izrazita heterogenost ciljnih segmenata, iz čega
proizlazi da tu pronalazimo turiste različitih motiva: poslovne goste, ljubitelje povijesti i
kulture, mlade željne zabave, shoppinga i dr., te se na taj način u gradovima razvija ponuda
prilagođena različitim tržišnim segmentima, ovisno o njihovoj kupovnoj moći i
preferencijama.
Od turizma gradovi imaju višestruku korist (Pančić Kombol, 2003, str. 75):
 gospodarsku (zapošljavanje, poticaj razvoja novih djelatnosti),
 društvenu (poticanje novih životnih stilova, očuvanje kulturnih vrijednosti i običaja),
 razvojnu (izgradnja infrastrukture, širenje rekreativnih sadržaja, modernizacija).
Slika 1. Strategija urbanog turizma

Izvor: Law, C.M.: Urban Tourism, the Visitor Economy and the Growth of the Large Cities, Continuum,
London, New York, 2002., str.50.
3. Održivi razvoj urbanog turizma

Turistički razvoj u svojoj svrsi prvenstveno nastoji povećati i održati gospodarsku vitalnost,
konkurentnost lokalnih tvrtki, dajući poticaj lokalnim tvrtkama da nastave suradnju u
promociji turizma u svrhu dugoročnih socio-gospodarskih ciljeva (Achana, 2003).
Teorija održivog razvoja turizma, kao smjernica nalazi svoje mjesto i u razvoju turizma u
urbanim sredinama, gdje se najveći problem održivog razvoja turizma više odnosi na kulturu,
izgrađeni okoliš i socijalnu međuovisnost nego na ekološke sustave.
Bitni elementi održivog razvoja turizma u gradovima jesu sljedeći:
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 iako su turisti i stanovnici u međusobnoj interakciji na javnim prostorima, resursi
gradova trebaju biti sačuvani, prije svega zbog razloga kvalitete življenja lokalnog
stanovništva,
 druga bitna činjenica održivog razvoja proizlazi iz izgrađenog okoliša, jer je poznato
da su gradovi podložni stalnim promjenama po tom pitanju,
 turizam mijenja socijalne i gospodarske procese, gdje nastaju promjene u društvu,
koje utječu na stavove i ponašanje građana,
 posebna pažnja se mora posvetiti zelenim i otvorenim površinama grada, kako bi
koristili značaj zelenih površina i odnos spram prirode i okoliša za turističku
atraktivnost,
 gradovi također imaju svoje limite razvoja i prihvatnog kapaciteta, koje je potrebno
uvažavati kada je u pitanju donošenje planskih dokumenta i njihovo provođenje
(Getz, 2003).
Iz gore navedenog proizlazi da je turizam nemoguće planirati bez usuglašenosti s planovima
razvoja drugih djelatnosti, bez spremnosti lokalnog stanovništva da uopće prihvati razvoj
turizma, te kontinuiranog upravljanja gradom kao turističkom destinacijom (Law, 1996, str.
128).
Urbani turizam se može razvijati u većini gradova. Dok neki gradovi razvijaju turizam kao
jednu od funkcija grada, drugi, naročito, manji gradovi, vide turizam kao pokretač razvoja. U
planiranju turizma, u očekivanju mogućih limitirajućih resursa, najjednostavnije je
identificirati karakteristične zapreke razvoju, iz čega proizlazi da je neophodno identificirati
one resurse koji mogu biti uništeni ili iscrpljeni pretjeranom turističkom eksploatacijom. Zato
se postavljanje ograničenja na korištenje određenih resursa ne može smatrati preprekom
daljnjeg razvoja, nego njegovo svođenje na koncept održivosti.
Turisti koji posjećuju grad prenose svoje ideje iz sredine iz koje dolaze, te na taj način grad
obogaćuju novim idejama, običajima i iskustvima. Rast turizma u povijesnim gradovima je
ograničen, dok metropole s tim nemaju problema. Razvoj turizma u povijesnim sredinama je i
socio-demografski i prostorno ograničen, dok je u metropolama i turistički i funkcionalno
sasvim otvoren.
U centrima povijesnih gradova djelatnosti koje su povezane s razvojem turizma, često
ometaju pa i onemogućavaju egzistenciju i razvoj drugih djelatnosti, te dolazi do iseljavanja
stanovništva koje je živjelo na tom području. Naime, u središtima tih gradova smješteni su
različiti turistički resursi kao galerije, muzeji, kazališta, zatim kulturne i ugostiteljske
djelatnosti te brojni novi sadržaji namijenjeni turističkoj potrošnji i to ometa ugodnost
stanovanja , te se stanovništvo seli u izvangradsko okruženje (Šimunović, 2007, str.95).
No, jačajući svoj status urbanog središta veliki gradovi privlače i turiste i stanovnike. Kako bi
osigurali razvoj i rast, gradovi stoga trebaju pružiti što više razloga za investiranje, te time
poboljšati atraktivnosti ili izmjene u izgledu grada kroz procese revitalizacije i valorizacije
(Geić, 2007, str.241).
4. Koncepcija razvoja urbanog turizma

Važnost grada kao turističkog odredišta određuje se na temelju brojnih sadržaja koji grad čine
atraktivnom turističkom destinacijom. Gradovi koji imaju dobru prometnu povezanost su na
samom vrhu, čime im se jača konkurentski položaj u odnosu na ostale destinacije. Kada je
riječ o povezanosti, pozicija grada dominira kada je grad povezan sa što više gradova., gdje se
značaj stavlja na mrežu zračnih putničkih linija, ali je od posebnog značaja da se pažnja ne
stavlja samo na zračni promet, nego i na ostale oblike putničkog prometa.
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Zbog niza specijaliziranih usluga koje u ponudi imaju veliki gradovi, manji gradovi u tom
smislu gube na važnosti, pri tome turistički tokovi postaju ključni u određivanju urbanih
područja. Smatra se da gradovi koji imaju manjak resursa i ekonomskih aktivnosti za razvoj
turizma imaju nedovoljne razvojne mogućnosti. U ovakvim slučajevima urbani dizajn ima
ključnu ulogu jer je on način koji potiče turistički razvoj gradova. Jedan od ključnih faktora
koji utječe na konkurentnost gradova je kvalitetan urbani prostor. Stoga, mnogi gradovi
trebaju potaknuti investiranje i poboljšati turističku atraktivnost grada kako bi bili
konkurentni na turističkom tržištu.
Ukoliko je određeni grad dostigao razinu atraktivnosti, ne znači da će biti najposjećeniji.
Naime, kada se govori o turističkom proizvodu, pitanje koje se stalno razmatra odnosi se na to
kako razviti trajnu atrakciju, koja će privući posjetitelje tijekom cijele godine.
U interakciji s tim uključene su sljedeće smjernice (Sessa, 1988, str. 17):
 razvoj turističke infrastrukture,
 razvoj turističke suprastrukture,
 razvoj turističke industrije.
Sukladno ovome, najveći problem se odnosi razvoj infrastrukture i suprastrukture u
gradovima, gdje je jako bitno utvrditi turističke i rekreacijske mogućnosti. Turističke
destinacije koje se nisu prilagodile promjenama, odnosno zahtjevima turista stagnirale su, dok
su druge opstale na konkurentskom tržištu na način da su uvođenjem novih sadržaja i
prilagodbom marketinškim zahtjevima opstale na tržištu.
Slika 2. Koordinacija ključnih sudionika u turističkoj destinaciji (Izvor: Petrić, L., Mikulić, D.: Uloga kulturnog
turizma u procesu urbane regeneracije, Acta Turistica Nova, Vol.3 (1), 2009., str.13., preuzeto sa hrcak.srce.hr
(8.2013.))
Turističku potražnju je moguće zadovoljiti, a da se ne naruši dnevna rutina urbanog života
stanovnika. Time se osigurava učinkovitost urbanog sistema i kvalitetan urbani život uz
odgovarajuće turističke aktivnosti. Na nivou turističke ponude potrebno je donositi planove i
strategije kako bi se upravljalo destinacijom s turističkim sadržajima radi zadovoljavanja
potražnje.
Koliko turizam ima pozitivan utjecaj na ekonomske učinke, njegovo nekontrolirano širenje
može imati i negativne učinke na urbano i prirodno okruženje. Grad moramo promatrati kao
multifunkcionalan prostor kojeg koristi lokalno stanovništvo, uz stanovništvo pripadajuće
regije, te brojni segmenti turista koji imaju različite interese, motive i očekivanja.
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Na slici 2. je prikazan lanac među sudionicima u turističkoj destinaciji. U središte sheme je
uvršten kulturni sektor, koji se sastoji od različitih područja: tradicionalne kulturne atrakcije
visoka umjetnost, arhitektura, te kulturno nasljeđe, zatim nove kulture u koje su uvršteni (hi
tech, sub kulture i pop), te događaji, manifestacije itd., gdje je omogućena koordinacija
između ovih područja.
U drugoj grupi su prikazani odnosi koji su okomito povezani s kulturnim sektorom, a odnose
se na veze između dobavljača, proizvođača i potrošača od logistike pa do distribucije.
Treća grupa se odnosi na dijagonalnu vezu između kulture i ostalih globalnih odnosno
strateških sektora. Cilj takvih odnosa je prilagoditi kulturno-turističku proizvodnju lokalnim
uvjetima (Petrić i Mikulić, 2009).
5. Razvoj urbanog turizma Berlina

Berlin je najveći njemački grad, s približno 3,5 milijuna stanovnika, te jedan od najmlađih
europskih gradova, koji je osnovan u 12. stoljeću, a poslije Londona najveći grad Europske
unije. Raznolikost turističkih atrakcija ovoga metropolisa utemeljena je na kulturnom
nasljeđu, umjetnosti i kreativnoj industriji.
Broj turističkih dolazaka u Berlin u stalnom je porastu, pa možemo reći da je Berlin tek
zadnjih godina počeo doživljavati svoj turistički procvat. Oko 75% turista koji posjete Berlin
odsjedaju u hotelima. Broj raspoloživih smještajnih jedinica u travnju 2013. godine iznosio je
približno 134 tisuće, za 30 tisuća više nego New York. Od toga ima 529 hotela, 8 turističkih
domaćinstava, 95 pansiona, 152 objekta ubrojena pod ostali smještaj, te 11 kampova.
Prosječna dužina boravka turista u travnju 2013. godine iznosila je 2,4 dana. Već spomenuti
broj noćenja od 24 milijuna u 2012. godini, za 11,4 % je veći nego godinu ranije što govori o
uzlaznom trendu. Prema statističkim podacima za period od siječnja do travnja 2013. godine u
Berlinu je boravilo 4,6 % više gostiju nego godinu ranije. Bruto prihod od turizma u 2011.
godini je iznosio 10,3 mlrd. eura, čime je udvostručen u zadnjih 10 godina, od čega 44,8%
prihoda spada pod ugostiteljski sektor, a 38,3% prihoda donosi trgovina na malo. Do 2016.
godine u Berlinu predviđaju da će broj noćenja porasti na 30 milijuna
(http://www.berlin.de/sen/wirtschaft/abisz/tourismus.html (8.2013.)). Oko 275 tisuća osoba je
zaposleno u turističkom sektoru, što se u odnosu na 10 godina ranije utrostručilo. Prema
statistikama Berlin dnevno posjeti 500 tisuća posjetitelja, čija je prosječna potrošnja po danu
230 eura.
Tablica 1. Ostvareni dolasci i noćenja u Berlinu za prvih šest mjeseci 2013. godine
Lipanj 2013. Siječanj do lipanj 2013.
2012/1
Zemlja 2012/13 Broj 2012/13 Broj 2012/13 Broj
Broj turista 3
u% noćenja u% turista u% noćenja
u%
Njemačka 660.800 8,5 1.436.100 9,4 3.357.300 3,8 7.200.200 7,6

Strani
368.500 1,0 948.400 3,5 1.954.700 7,3 5.184.400 11,4
dolasci
Velika
37.900 2,6 94.600 7,0 208.400 16,1 543.200 24,3
Britanija
Italija 17.900 -12,9 49.600 -8,1 133.900 -4,6 391.800 -0,7
Nizozemsk
19.400 3,9 51.600 3,4 124.300 -3,1 333.300 -1,0
a
Francuska 17.800 5,0 44.400 6,2 112.600 3,0 297.000 5,0
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USA 43.500 6,7 110.000 8,7 150.500 7,7 381.000 12,9
Švicarska 18.700 3,5 47.300 6,4 101.300 6,4 267.800 13,2
Danska 12.900 13,2 33.900 12,6 97.500 7,4 269.400 11,8
Švedska 12.700 5,0 32.500 11,1 70.300 10,9 181.800 15,0
Rusija 12.500 -2,0 32.500 9,4 90.000 19,7 248.200 30,0
Španjolska 15.900 -23,3 45.600 -18,2 85.700 -17,3 248.800 -12,8
Ukupno 1.029.300 5,7 2.384.600 7,0 5.312.000 5,0 12 384.700 9,2
Izvor: www.statistik-berlin.brandenburg.de/pms/2013/13-08-23a.pdf
Podaci za prvih šest mjeseci pokazuju nam da je ostvareno ukupno 5,3 milijuna turističkih
dolazaka u Berlin, od čega je oko 2 milijuna inozemnih gostiju, što je u odnosu na godinu
ranije povećano za 7,3%. Broj noćenja u prvih šest mjeseci iznosi približno 12,4 milijuna, što
je u odnosu na godinu ranije povećanje za 9,2%, od toga na noćenja inozemnih gostiju otpada
oko 5,2 milijuna, što je povećanje u odnosu na godinu ranije za 11,4%
Tablica 2. Ostvareni dolasci i noćenja u Berlinu u 2012. godini
Siječanj do prosinac 2012.
Zemlja Broj turista 2011/12 u % Broj noćenja 2011/12 u %
Njemačka 6.764.200 8,0 14.306.300 9,1

Strani dolasci 4.084.600 13,5 10.589.900 14,5
Velika
406.300 13,4 1.002.200 13,8
Britanija
Italija 294.500 11,9 858.100 12,4
USA 313.800 17,5 758.200 16,4
Nizozemska 279.500 3,4 749.100 6,7
Francuska 231.500 16,3 609.700 16,6
Danska 222.200 14,2 606.500 17,9
Švicarska 205.100 12,1 521.800 13,6
Rusija 162.800 30,7 416.500 32,2
Španjolska 230.400 -2,0 662.600 -5,3
Švedska 155.400 21,6 383.800 23,7
Ukupno 10.848.800 10,0 24.896.200 11,4
Izvor: www.statistik-berlin-brandenburg.de/pms/2013/13-02-20.pdf
Statistički podaci za 2012. godinu pokazuju nam da je ostvareno približno 25 milijuna

turističkih noćenja, od čega se oko 14 milijuna noćenja odnosi na domaće turiste te nešto više
od 10 milijuna inozemnih noćenja.
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Slika 3. Prikaz turističkih noćenja u Berlinu od 1996. do 2012. (u milijunima) (Izvor: www.statistik-
berlin.brandenburg.de/pms/2013/13-08-23a.pdf)
Slika 3. Prikaz turističkih dolazaka i noćenja u 2012. u odnosu na 2011. (Izvor: www.statistik-
berlin.brandenburg.de/pms/2013/13-08-23a.pdf)
Prema podacima o dolascima i noćenjima u 2012. najveći porast dolazaka zabilježen je u
travnju od 19,6% u odnosu na 2011., dok je najveći rast dolazaka zabilježen također tijekom
travnja sa 17%.
6. Rezultati provedenog istraživanja

Cilj istraživanja je bio ispitati područje interesa i motiva putovanja turista u Berlinu. Vrsta
istraživanja je bila primarno istraživanje primjenom anketnog upitnika. Anketiranje je
provedeno tokom svibnja i lipnja 2013. godine. U anketi je sudjelovao 271 ispitanik. Upitnik
je strukturiran od dva djela s ukupno šesnaest pitanja, u prvom dijelu se nalazi pet pitanja
demografskog karaktera, dok se preostalih jedanaest pitanja odnosi na grad Berlin,
zadovoljstvo, motiv dolaska, te općenito mišljenje o gradu. Anketni upitnik je proveden na
engleskom jeziku, iz razloga što je većini turista-ispitanika to izvorni jezik, ili ako nije
aktivno se s njim služe. Anketni upitnik je dostupan na upit.
Slika 4. Struktura ispitanika s obzirom na duljinu boravka u Berlinu (Izvor: Izrada autora, prema podacima iz
provedene ankete, kolovoz 2013.)
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Iz proveden ankete je razvidno da je primarni turistički segment potražnja mlađe starosne
dobi koji putuju sa obitelji, partnerom ili prijateljima. Način putovanja i aktivnosti za vrijeme
boravka u destinaciji turista u Berlinu protumačeni su u narednim prikazima (Slika 4, 5, 6, 7,
8)
Pitanje koje se odnosi na dužinu trajanja boravka u Berlinu, pokazuje da od ukupnog broja
ispitanika njih 115 ostaje između 2 do 3 dana, odnosno njih 42%, zatim 107 ispitanika,
odnosno 40% duže od 3 dana, te njih 47, odnosno 17%, 1 dan, dok 2 ispitanika, odnosno 1%
nisu odgovorila na ovo pitanje.
Slika 5. Struktura ispitanika s obzirom na odabranu vrstu smještaja (Izvor: Izrada autora, prema podacima iz
provedene ankete, kolovoz 2013.)
Najveći broj ispitanika je smješten u hotelima s četiri zvjezdice ukupno 80 ispitanika,
odnosno 29%, u hostelu je smješteno 72 ispitanika, odnosno 27%, dok je u privatnom
smještaju ili apartmanu smješteno 68 ispitanika, odnosno 25%, dok je u hotelu s 5 zvjezdica
smješten najmanji broj ispitanika, ukupno njih 51, odnosno 19%. Iz ove analize je vidljivo da
u Berlinu turisti preferiraju srednje rangiranu vrstu smještaja, odnosno mladi odabiru smještaj
u hostelima, radi pristupačnije cijene, a poznato je da je Berlin destinacija koju najviše
posjećuju mladi u dobi do 30 godina.
Slika 6. Struktura ispitanika s obzirom na svrhu putovanja u Berlin (Izvor:

Izrada autora, prema
podacima iz provedene ankete, kolovoz 2013.)
Kao glavni motiv putovanja u Berlin 157 ispitanika, odnosno 56% navodi razgledavanje
grada, posjet prijateljima i rodbini 45 ispitanika, odnosno 17%, ostatak se odnosi na posebne
događaje u kojima sudjeluje 18 ispitanika odnosno 7%, poslovno putovanje 16 ispitanika,
odnosno 6%, sudjelovanje na konferencijama i sajmovima 14 ispitanika, odnosno 5%, ostalo
13 ispitanika, odnosno 5%, te 8 ispitanika, odnosno 3%, nije odgovorilo na ovo pitanje, iz
čega možemo zaključiti kako je opravdano da je Berlin snažna kulturna turistička destinacija.
Od aktivnosti koje odabiru tijekom boravka u Berlinu najveći broj ispitanika je odgovorio
posjet atrakcijama njih 50, odnosno 18%, te posjet restoranima i caffe barovima 45 ispitanika,
odnosno 17%, razgledavanje grada je odabralo njih 38, odnosno 14%, posjet muzejima i
izložbama njih 35, odnosno 13%, šoping njih 34, odnosno 12%, razgledavanje grada brodom
18 ispitanika, odnosno 7%, posjet ZOO ili botaničkom vrtu 14 ispitanika, odnosno 5%, izlete
u područja izvan Berlina i posjete kupalištima i termama po 10 ispitanika, odnosno 4%, te
najmanji broj ispitanika sudjeluje na sportskim događajima, ukupno 4 ispitanika odnosno 1%,
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te ostale aktivnosti su izabrala 3 ispitanika, odnosno 1%, od ukupnog broja ispitanika. Na
temelju provedene analize utvrđeno je kako je veliki postotak ispitanika orijentiran turističkim
atrakcijama, te uslužnim djelatnostima.
Slika 7. Struktura ispitanika s obzirom na izbor aktivnosti za vrijeme boravka u Berlinu (Izvor: Izrada
autora, prema podacima iz provedene ankete, kolovoz 2013.)
Slika 8. Struktura ispitanika s obzirom na dio grada u kojem borave tokom posjete Berlinu (Izvor: autorica,
prema podacima iz provedene ankete, kolovoz 2013.)
Od ukupnog broja ispitanika, njih 145, odnosno 53% je odgovorilo kako im se smještaj nalazi
u Centru grada, zatim 48 ispitanika, odnosno 18% za vrijeme boravka u Berlinu je smješteno
u četvrti Kreuzberg, u četvrti Steglitz je smješteno 40 ispitanika, odnosno 15%, dok je
preostalih 38 ispitanika, odnosno 14% je smješteno u četvrti Charlottenburg. Na temelju
podataka možemo utvrditi da je odabir smještaja opet fokusiran u centru grada, kako bi se
posjetitelji što lakše orijentirali ostalim aktivnostima, te kako bi im ostali sadržaji bili što
dostupniji.
7. Zaključak
Ovim se radom teoretski i praktično potvrdilo značenje Berlina kao europske metropole te
kao svjetske turističke destinacije urbanog turizma. Turizam u gradovima predstavlja jednu od
dinamičnih ekonomskih aktivnosti, neovisno o veličini grada. Nadalje, turizam spada i u
jednu od gospodarskih funkcija grada, koja se razvija paralelno s potrebama domaćeg i
okolnog stanovništva, zadovoljavajući time potrebe turističke potražnje na njemačkom i
stranom tržištu. Ekonomska snaga turizma nadmašila je neke tradicionalne djelatnosti na
globalnoj razini kako u BDP-u, tako i na aktivnostima stanovništva. Zbog ovakvog značaja
turizma potaknute su brojne rasprave, aktivnosti i procesi za daljnji razvoj turizma u
gradovima, kako prema širenju gradova, tako i na međuodnos urbanog turizma i gradova.
Razvoj urbanog turizma u gradovima, naročito u metropolama gdje rast turizma nije
ograničen doveo je do mogućnosti razvoja posebnih oblika turizma, te je time postao jedan od
pokretača urbanog razvoja. Da bi se turizam razvijao sukladno s urbanim razvojem, potrebno
je poticati održivi urbani turizam, koji uključuje niz aktivnosti što se odnose na objektivne
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mogućnosti prostornog i socio-gospodarskih kapaciteta grada, te na očuvanje kulturnih i
povijesnih vrijednosti grada.
Berlin je jedan od deset najdinamičnijih i najkonkurentnijih destinacija u Europi, što govori
činjenica da je u 2012. godini ostvareno oko 25 milijuna noćenja, po čemu je zauzeo treću
poziciju nakon Londona i Pariza. Posjetitelje iz inozemstva privlači raznolikost i otvorenost
grada, kao multikulturalne sredine, nudeći niz selektivnih turističkih ponuda. Takva
mješavina kulture i subkulture rijetko se gdje može naći. Berlin kao takav ne privlači samo
klasične turiste, nego je također tražena destinacija od strane organizatora kongresa, sajmova i
sportskih događanja. Kao grad domaćin ovakvih događanja Berlin daleko prednjači ispred
drugih svjetskih gradova, kao što su Barcelona, Pariz i Bangkok. Razvoj turizma u posljednjih
nekoliko godina je doživio svoj vrhunac, gdje se iz godine u godinu bilježi konstantni rast u
brojkama uz zavidne ekonomske učinke.
Mnogi hrvatski pa i europski gradovi mogli bi se voditi primjerom Berlina te preuzeti
smjernice urbanog razvitka, kako bi učvrstili i poboljšali svoj položaj na turističkom tržištu, te
prestali biti ovisni o sezonskom poslovanju, i poslovati tokom cijele godine. To znači
maksimalno koristiti prirodne i društvene resurse i potaknuti investicije te ekonomske
aktivnosti, kako za dobrobit lokalne zajednice tako i za kvalitetu turističke ponude na
svjetskom tržištu.
Reference
Achana, F.T. (2003). Primjena pristupa konkurentske prednosti u funkciji održivosti urbanog
turizma: slučaj Indianapolis, Turizam, 51 (2), 135-147
Ashwort, G.J. (2012). Do we Understand Urban Tourism?. Tourism Hospitality 1 (4), 1-2
Gartner, W.C. (1996) Tourism Development: Principles, Processes and Policies. Van
Nostrand Reinhold, New York
Geić, S.: (2011). Menadžment selektivnih oblika turizma. Sveučilište u Splitu, Split
Geić, S. (2007). Organizacija i politika turizma. Sveučilište u Splitu, Split
Getz, D. (2003). Održivi turizam u gradovima, Turizam, 51 (2), 115-117
IHK Berlin. (2012) Berliner Wirtschaft in Zahlen, Berlin. preuzeto sa www.ihk-berlin.de
(8/2013)
Jokić, B. (1995). Problemi urbanog turizma. Acta Turistica, 7 (1), 42-59
Kieker, B. (2013). Wirtschaftsfaktor Tourismis, Berlin, preuzeto sa http://www.berlin.de,
(8/2013)
Law, C.M. (1996). Tourism in Major Cities, International Thomson Business Press, London
Law, C.M. (1992). Urban Tourism and its Contribution to Economic Regeneration, Urban
Studies, 29, 131-144
Law, C.M. (2002). Urban Tourism, the Visitor Economy and the Growth of the Large Cities,
Continuum, London, New York
Pančić Kombol, T. (2003). Selektivni turizam – Uvod u menadžment prirodnih i kulturnih
resursa, TMCP Sagena d.o.o., Matulji
Petrić, L., Mikulić, D. (2009). Uloga kulturnog turizma u procesu urbane regeneracije, Acta
Turistica Nova , 3 (1)
Sessa, A. (1988). Lápproccio sistemico nel turismo, Rassegna di studi turistici, 1 (2), 15-25
Šimunović, I. (2007). Urbana ekonomika: petnaest tema o gradu, Školska knjiga
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Taylor, P. J., Hoyler, M., Verbruggen, R. (2008) External Urban Relation Proccess:
Introducing Central Flow Theory to Complement Central Place Theory, Gawc Research
Bulletin
Taylor, P.: Hoyler, M. (2000). The spatial order of Europien cities under conditions of
contemporary globalization, Tijdschrift voor Economische en Sociale Geografie
Vresk, M. (1990). Grad u regionalnom i urbanom planiranju, Školska knjiga, Zagreb
Vresk, M. (1984). Razvoj urbanih sistema u svijetu, Školska knjiga, Zagreb
Development Perspective of Urban Tourism – Case Berlin
Stanko Geić
sgeic@oss.unist.hr
Marija Jurišić
jurisic122207@net.hr
Goran Ćorluka
Abstract. Littoralization urbanization and metropolitan processes contributed to the development of

European cities which comprise 80% of overall population. Cities with over one million inhabitants
generate 25% higher GDP than the European average, and 40% higher GDP than the national average
GDP, and also take the position of innovation and knowledge promoters. The urbanization of cities
leads to competition for status and comparative advantage through the power of their arguments,
where tourism is becoming an indispensable and integral function of European cities. Urban centres
have recognized the possibility of tourist valorisation of its historical heritage, and identified the
economic, social and developmental benefits arising from tourism. Despite the relevance of urban
tourism in the global tourist flows researchers do not pay enough attention. Cities as generating tourist
fields are characterized by a strong heterogeneity of demand, motivated by different needs. The
importance of the city as a selective tourist destination is determined on the basis of the destination
resources that make the city attractive tourist destination. Tourism development in urban centres
demands continuous management of the city as a tourist destination with compliance to development
plans of other activities. Tourist attractions are the base for the development of Berlin tourism, where
tourism is experiencing a higher growth than any other sector. The number of tourist nights in 2012th
year reached its maximum of 24.8 million overnight stays, an increase of 11.4% compared to 2011, as
one of the most dynamic and competitive urban destination in Europe taking third place after London
and Paris. With the intention to position Berlin as an urban tourist destination a primary research was
conducted using a questionnaire to a sample of 271 respondents. Based on the results of research it is
possible to perceive Berlin as urban tourism city, whose primary market segment is demand younger
age, with a shorter stay and with the primary activity of sightseeing attractions, staying in the city
center and using a variety of accommodation options.
Keywords: urban tourism, selective tourism, attraction, development, Berlin.
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Carinski postupci s gospodarskim učinkom, postupak vanjske
proizvodnje
Ivana Plazibat
Sveučilišni Odjel za stručne studije, Sveučilište u Splitu, Split, Hrvatska
iplazibat@oss.unist.hr
Ivan Peronja
Sveučilišni Odjel za stručne studije, Sveučilište u Splitu, Split, Hrvatska
Tonka Eterović Matijašić
Područni carinski ured Split, Odjel za obvezna davanja, Split, Hrvatska
tonkaem@gmail.com
Sažetak. Postupak vanjske proizvodnje je jedan od carinskih postupaka s gospodarskim učinkom

kojeg se može odobriti za domaću robu koju se, radi obavljanja određenih proizvodnih radnja,
privremeno izvozi iz hrvatskog carinskog područja. Odobrava se samo osobama sa sjedištem u RH uz
davanje jamstva za ispravnu provedbu postupka. Značaj carinskih postupaka sa gospodarskim
učinkom je u tome što kod njih postoji mogućnost potpunog ili djelomičnog oslobođenja od plaćanja
carinskih davanja. Novim Carinskim zakonom (koji je u primjeni od početka siječnja 2000.) su bitno
liberalizirani carinski postupci i uvedeni postupci s gospodarskim učinkom, koji trebaju pridonijeti
ukupnom razvitku zemlje kao i poboljšanju vanjskotrgovinske razmjene sa inozemstvom. Vanjska
trgovina je od velike važnosti za proces razvitka neke nacionalne ekonomije jer širi mogućnost prodaje
robe na strana tržišta, povećava konkurenciju na domaćem tržištu (čime potiče konkurentnost domaćih
proizvođača) i opskrbljuje gospodarstvo zemlje proizvodima koje ne može proizvoditi ili ih ne
proizvodi u dovoljnim količinama. Ovisnost Hrvatske kao„male zemlje“ o vanjskoj trgovini je veoma
velika. Kako su naše tvrtke izložene veoma snažnoj konkurenciji na međunarodnom tržištu potrebno je
pojednostavniti poslovanje i smanjiti troškove.
Ključne riječi: carinski postupci, vanjska proizvodnja, vanjskotrgovinska razmjena
1. Uvod
Postupci s gospodarskim učinkom su oni u kojima se sa stranom ili domaćom robom obavlja
određene, proizvodne ili uslužne gospodarske djelatnosti (Carinski zakon, NN 138/06). S
stajališta carine ti su postupci osobiti. Ovisno o osobi koja zahtjeva određeno postupanje,
udovoljava li uvjetima za obavljanje neke djelatnosti, je li pouzdana u ispunjavanju obaveza
što proizlaze iz postupka, kad je u pitanju osiguranje mogućega carinskog duga što nastaje ili
može nastati za robu u postupku, te ugrožava li roba u postupcima unutarnje i vanjske
proizvodnje domaću proizvodnju.
Postupci s gospodarskim učinkom (Carinski zakon, NN 101/07, čl. 71.-73.):
- postupak carinskog skladištenja,
- postupak unutarnje proizvodnje,
- postupak vanjske proizvodnje,
- postupak prerade pod carinskim nadzorom,
- postupak privremenog uvoza.
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U postupcima s gospodarskim učincima osobito se ističe privremeni uvoz robe, jer je to
djelomice, kada se uvozi opremu za obavljanje gospodarske djelatnosti postupak s
gospodarskim učinkom, a djelomice ga se dopušta i u druge svrhe (osobne, službene i
dr.).Puštanje robe u slobodan promet uz povoljnije tarifno postupanje zbog uporabe u posebne
svrhe nije postupak s gospodarskim učinkom ali se primjenjuju odredbe propisa koji se
odnose na postupak s gospodarskim učinkom.
Svima je ovim postupcima zajedničko da osoba koja želi uvoziti, privremeno uvoziti, ili
privremeno izvoziti robu treba podnijeti pisani zahtjev nadležnoj carinarnici koja radi
donošenja odobrenja i procjenjuje ukupne okolnosti. Postupak se može provesti samo ako ga
odobri nadležna carinarnica.
I zahtjev i odobrenje carinarnice podnosi se na propisanu obrascu, što je sastavni dio Uredbe
za provedbu Carinskog zakona (NN 161/03, 69/06, 5/07).
2. Postupak vanjske proizvodnje

Postupak vanjske proizvodnje jedan je od carinskih postupaka s gospodarskim učinkom kojeg
se može odobriti za domaću robu koju se radi obavljanja određenih proizvodnih radnji
privremeno izvozi iz Hrvatskog carinskog područja.
Domaćom se robom smatra (Jokić, 2007.):
- cijelosti dobivenu ili proizvedenu u carinskom području RH, sukladno pravilima o
nepovlaštenom podrijetlu koja ne sadrži robu uvezenu iz
- drugih zemalja,
- uvezenu iz drugih zemalja, što je bila puštena u slobodan promet.
Postupak vanjske proizvodnje ne može se odobriti za domaću robu :
- kad njezin izvoz daje pravo na povrat ili otpust uvozne carine
- koja je prije izvoza bila puštena u slobodan promet bez obračuna i naplate carine,
radi uporabe u određene svrhe
- kad njezin izvoz daje pravo na izvozne poticaje.
U postupku vanjske proizvodnje mogu se obavljati sljedeće proizvodnje radnje(Jokić, 2007.):
- proizvodnja robe, uključujući montažu, sastavljanje i ugradnju u drugu robu,
- prerada i dorada robe,
- popravak robe koji uključuje i njezino obnavljanje i osposobljavanje.
Na temelju spomenutih proizvodnih radnji nastaju dobiveni proizvodi radi kojih se odobrava
postupak vanjske proizvodnje, a može ih se pustiti u slobodan promet uz potpuno ili
djelomično oslobođenje od plaćanja carinskog duga.
Kada se domaću robu privremeno izvozi, primjenjuje se izvozna carina, mjere trgovinske
politike i druge formalnosti predviđene za izvoz domaće robe iz carinskog područja RH. Ako
je za određenu robu uvedena izvozna carina, obračunat će je se i naplatiti i na privremeni
izvoz robe u postupku vanjske proizvodnje. Naplaćenu se carinu ne vraća.
2.1 Podnošenje zahtjeva za odobravanje postupka
Osoba koja namjerava robu privremeno izvesti radi obavljanja proizvodnih radnja, prethodno
podnosi zahtjev carinarnici nadležnoj prema mjestu u kojemu je roba što će biti deklarirana za
vanjsku proizvodnju. Zahtjev se podnosi na obrascu što ga propisuje Uredba za provedbu
Carinskog zakona. Osim općeg zahtjeva propisanog za sve carinske postupke s gospodarskim
učinkom i za vanjsku proizvodnju, propisan je dodatan obrazac zahtjeva za odobrenje za
uporabu postupka vanjske proizvodnje koji mora sadržavati sve podatke nužne za donošenje
odobrenja. Kako je navedeno u napomenama uz opći i dodatan obrazac zahtjeva, podaci
moraju biti dovoljno detaljni , razumljivi i točni kako bi carinarnica mogla provjeriti jesu li
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ispunjeni svi propisani uvjeti za odobravanje postupka vanjske proizvodnje. Podnositelj
zahtjeva obvezan je zahtjevu priložiti sve isprave i dokaze potrebne za donošenje odobrenja.
Zahtjev razumijeva točne podatke o robi koju se privremeno izvozi i dobivenim proizvodima,
pri čemu opis robe mora biti jasan, uz upis četveroznamenkaste tarifne oznake, predviđene
količine i vrijednosti. Zahtjev uz to sadrži i normativ utroška, što je iznimno važan podatak
odnosno, kada se točno ne zna što će se proizvesti od izvezene robe navodi se metoda na
osnovi koje se normativ može utvrditi. Ostali podaci odnose se na predviđene aktivnosti,
gospodarske uvijete, najprikladniji način utvrđivanja istovjetnosti privremeno izvezene robe
sadržane u dobivenim proizvodima i prema potrebi uporabu pojednostavljenih postupaka i
namjeravane premještaje te evidenciju što će se voditi u postupku, predloženo razdoblje
važenja odobrenja i rok za završetak postupka. U dodatan obrazac zahtjeva upisuje se podatke
o uporabi sustava zamjene s ili bez prethodnog uvoza te detaljan opis i osmeroznamenkastu
tarifnu oznaku nadomjesnih proizvoda.
2.2 Podnošenje zahtjeva za odobravanje postupka
Na temelju podnesenoga zahtjeva, carinarnica daje odobrenje za postupak vanjske
proizvodnje. Carinarnica može zahtijevati dopunu podataka, ako smatra da podaci nisu
potpuni, dostatni za donošenje odobrenja. Odobrenje za postupak vanjske proizvodnje može
se dati samo kada zahtjev podnese osoba koja u Hrvatskoj ima sjedište i koja položi sva nužna
jamstva za pravilno izvođenje postupka vanjske proizvodnje, te uz ispunjenje gospodarskih
uvjeta. Odobrenje se donosi na propisanu obrascu odobrenja za sve carinske postupke s
gospodarskim učinkom, a prema potrebi uz dodatni obrazac o uporabi postupka vanjske
proizvodnje. Odobrenje ili obrazloženo rješenje o odbijanju zahtjeva za davanje odobrenja
dostavlja se podnositelju zahtjeva u roku od 30 dana od dana kad je zahtjev bio podnesen ili
kad je carinarnica utvrdila da nisu dostavljeni svi podaci nužni za donošenje odobrenja.
U odobrenju se odlučuje o svim elementima zahtjeva važnima za odvijanje postupka pa
odobrenje mora sadržavati sve spomenute podatke. U odobrenju se navodi i carinarnice
početka postupka kojima se podnosi deklaracije za izvoz, carinarnice završetka postupka
kojima se podnosi deklaracije za puštanje dobivenih proizvoda u slobodan promet te nadzornu
carinarnicu koja će provoditi mjere nadzora nad robom i provedbom postupka.
Odobrenje mora sadržavati sve podatke što omogućuju nadzor nad tijekom postupka, a
odnose se na detaljan opis robe koju se privremeno izvozi i opis dobivenih odnosno
nadomjesnih proizvoda, te očekivani normativ.
3. Stavljanje robe u postupak vanjske proizvodnje

Robu se u postupak vanjske proizvodnje stavlja na temelju JCD-a s primjercima 1, 2 i 3,
popunjeno sukladno Pravilniku o uporabi obrazaca pri provedbi Carinskog zakona (NN
138/06), s time da se u polje 37 upisuje oznaku za izvoz robe radi vanjske proizvodnje, a u
polje 44 podatke o odobrenju za postupak vanjske proizvodnje.
3.1 Normativ
Normativ je količina ili postotak dobivenih proizvoda što ih se u postupku proizvodnje dobiva
od određene količine privremeno izvezene robe. Određuje ga se sukladno proizvodnima i
drugim tehničkim podacima, uz poštivanje određenih proizvodnih postupaka, a ako ti podaci
nisu dostupni, normativ će se utvrditi na osnovi podataka koji se odnose na istovrsne
proizvodne radnje.
Normativ ili metodu za utvrđivanje normativa određuje se, u pravilu u odobrenju ili u
trenutku stavljanja robe u postupak vanjske proizvodnje. Kada to opravdaju okolnosti,
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carinarnica ga iznimno, može utvrditi nakon stavljanja robe u postupak vanjske proizvodnje,
ali najkasnije do prihvaćanja deklaracije za puštanje dobivenih proizvoda u slobodan promet.
4. Završetak postupka
Postupak vanjske proizvodnje, nasuprot ostalim carinskim postupcima s gospodarskim
učinkom koji mogu završiti odobravanjem bilo kojega carinski dopuštenog postupanja ili
uporabe, može završiti isključivo puštanjem dobivenih proizvoda u slobodan promet. Ovaj
postupak stoga završava odobravanjem potpunog ili djelomičnog oslobođenja od carinskog
duga pri puštanju dobivenih proizvoda u slobodan promet. Ako se robu ne vrati u RH nego
trajno ostane u inozemstvu, postupak vanjske proizvodnje treba završiti konačnim izvozom.
4.1 Utvrđivanje potpunog ili djelomičnog oslobođenja od plaćanja carine
Dobivene proizvode može se pustiti u slobodan promet uz potpuno ili djelomično oslobođenje
od plaćanje carine. Ako su deklarirani u ime ili za račun korisnika odobrenja, ili druge osobe
sa sjedištem u Hrvatskoj koja ima suglasnost korisnika odobrenja, te ako su ispunjeni svi
propisani uvjeti i obveze s provedbom postupka vanjske proizvodnje. Deklaraciju za puštanje
dobivenih proizvoda u slobodan promet podnosi se carinarnici završetka postupka koja
utvrđuje elemente za obračun carinskog duga.
Djelomično ili potpuno oslobađanje od plaćanja carine određuje se tako da se od svote uvozne
carine obračunane za dobivene proizvode što ih se pušta u slobodan promet odbije svotu
uvozne carine koliku bi se obračunalo istoga dana, ako bi se privremeno izvezenu robu
uvozilo iz zemlje u kojoj je bila predmet proizvodnih radnja ili one kojoj je bila posljednja
proizvodna radnja.
Carinski dug ne obračunava se, ako ja razlika negativna.
Odbijenu se svotu izračunava na temelju količine i vrste robe na dan prihvaćanja deklaracije
za stavljanje u postupak vanjske proizvodnje te ostalih elemenata za obračun što se veže za tu
robu na dan prihvaćanja deklaracije za puštanje dobivenih proizvoda u slobodan promet. Pri
utvrđivanju svote koju treba odbiti ne uračunava se antidampinška ili slična davanja što bi ih
trebalo obračunati na privremeno izvezenu robu.
Kad je za dobivene proizvode propisana i svota carine prema količinskoj jedinici, nju se
obračunava na količinu dobivenih proizvoda uvezenih nakon postupka vanjske proizvodnje.
4.2 Carinska vrijednost dobivenih proizvoda
Carinsku vrijednost dobivenih proizvoda čini stvarno plaćena ili plativa cijena za dobivene
proizvodne radnje (vrijednost iz računa, odnosno vrijednost usluge i dodanoga materijala) te
ostale troškove i izdatke što ih se, sukladno carinskim propisima uključuje u carinsku
vrijednost.
4.3 Carinska vrijednost privremeno izvezene robe
Carinska je vrijednost privremeno izvezene robe vrijednost koju se određuje sukladno
Carinskom zakonu i jednaka je vrijednosti robe koju je korisnik odobrenja (naručitelj
oplemenjivanja), bez naplate ili po sniženoj cijeni, isporučio stranoj osobi koja je izvodila
proizvodne radnje, odnosno ako se vrijednost ne može odrediti na opisani način, tada
vrijednost privremeno izvezene robe odgovara razlici carinske vrijednosti dobivenih
proizvoda te proizvodnih troškova. Proizvodni troškovi pritom uključuju i troškove utovara,
prijevoza i osiguranja dobivenih proizvoda, što ih se obračunava od mjesta obavljanja ili
posljednjeg mjesta obavljanja proizvodnih radnja do mjesta gdje su dobiveni proizvodi
uneseni u hrvatsko carinsko područje.
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U vrijednost privremeno izvezene robe ne uračunava se troškovi utovara,
prijevoza i osiguranja za robu privremeno izvezenu do mjesta gdje je obavljena proizvodna
radnja ili posljednja proizvodna radnja.
4.4 Troškovi proizvodnje kao osnovica za djelomično oslobođenje
Na zahtjev korisnika odobrenja, carinarnica može odobriti da se za carinsku vrijednost
prihvati troškove proizvodnje. Takvo odobrenje može se dati kad plaćanje korisnika
odobrenja obuhvaća samo troškove proizvodnje. Kada se utvrđuje carinsku osnovicu, treba
uzeti u obzir troškove i izdatke. Takav način obračunan ne može se primijeniti ako
privremeno izvezena roba nema podrijetlo sukladno pravilu o nepovlaštenom podrijetlu robe
ili je prethodno puštena u slobodan promet pod carinskoj stopi „slobodno“.
4.5 Globalni obračun
Na zahtjev korisnika odobrenja koji često i redovito izvodi proizvodne radnje temeljem
jednoga odobrenja, carinarnica može odrediti prosječnu carinsku stopu radi obračuna
približne svote carinskog duga.
Carinsku stopu može se odrediti na osnovi (Naputak ravnatelja Carinske uprave, 2011.):
- unaprijed pripremljene približne procjene svote davanja koliku bi trebalo platiti u
tome razdoblju,
- iskustva na osnovi plaćanja svote davanja u prethodnima, jednako dugim
razdobljima.
Stopu se, po potrebi može povisiti, kako bi se osiguralo da plaćen carinski dug ne bude manji
od propisanog.
Tako određenu carinsku stopu primjenjuje se za privremen obračun carinskog duga, pri
puštanju dobivenih proizvoda u slobodan promet u utvrđenom razdoblju, kad ne treba točno
izračunati stvarnu svotu carinskog duga za svako puštanje robe u slobodan promet.
Konačan obračun carinskog duga carinarnica obavlja na kraju utvrđenog razdoblja, sukladno
carinskim propisima. Ako se pritom utvrdi da je privremeno obračunan carinski dug viši ili
niži od propisanoga, carinarnica mora izmijeniti prijašnji obračun te će, sukladno utvrđenom,
vratiti više naplaćen ili naplatiti manje naplaćen carinski dug.
5. Mogući prekršaji u postupku vanjske proizvodnje

Kad je u pitanju podnošenje robe i carinske deklaracije, unošenje podataka u carinsku
deklaraciju te isprava podnesenih uz carinsku deklaraciju u postupku vanjske proizvodnje
može se počiniti prekršaj propisan za te radnje.
Osim tih općih prekršajnih odredba, Carinski zakon propisuje i prekršaje svojstvene za sve
carinske postupke s gospodarskim učinkom.
Prekršaj će biti počinjen u okolnostima kad (Andrijanić, 2001.):
- korisnik odobrenja ne obavijesti carinarnicu o činjenicama nastalim nakon donošenja
odobrenja za postupak vanjske proizvodnje,
- korisnik odobrenja ne postupa sukladno uvjetima i obvezama iz carinskog zakona ili
određenima u odobrenju,
- s robom raspolaže protivno uvjetima ovoga postupka,
- robu u određenom roku ponovno ne uveze ili ne zahtjeva drugi carinski dopušten
postupak ili uporabu,
- robu stavljenu u postupak uz primjenu sustava zamjene, nakon prethodna uvoza
nadomjesnih proizvoda, ne izveze u propisanom roku.
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Za navedene carinske prekršaje može se izreći novčanu kaznu. Kažnjava se korisnika
odobrenja koji može biti pravna osoba, obrtnik ili fizička osoba te odgovorna osoba u pravnoj
osobi. Visinu kazne propisuje carinski zakon. Prekršajni postupak u prvom stupnju vodi
vijeće za carinske prekršaje nadležne carinarnice.
6. Zaključak
U ovom radu je prikazana važnost sustava u okvirima vanjskotrgovinskog poslovanja.
Primjena novih propisa omogućuje provođenje postupka sa gospodarskim učinkom koji imaju
povoljan učinak na naše gospodarstvo.
Naše gospodarstvo se ulaskom u Europsku uniju našlo u još jačoj tržišnoj utakmici, pa mu
treba pomoći stalnim poboljšanjem zakonske regulative i težnjom da tijela državne uprave
postaju „servis“ gospodarstvenika, a ne da samo djeluju represivno.
Stalne izmjene carinskih propisa idu u tom pravcu i usklađuju se sa carinskim sustavom
Europske unije. Težnja suvremenih carinskih službi je pojednostavljenje i ubrzanje protoka
roba pa se carinski službenici moraju osposobljavati i usavršavati za rad da bi mogli biti na
pomoći našem gospodarstvu. Postupci sa gospodarskim učinkom, uz sve ostale
pojednostavljene carinske postupke, predstavljaju veliku pomoć našem gospodarstvu. Težnja
je suvremenih carinskih služba pojednostavniti i ubrzati protok robe i ljudi u trgovinskom
prometu, skratiti trajanje carinskih postupaka, kako bi se više prostora i vremena ostavilo
sprječavanju ilegalne trgovine. Carinski službenici moraju poznavati i pratiti razvoj
tehnologija, stalno se usavršavati i osposobljavati za rad u sve zahtjevnijim uvjetima te
razvijati najrazličitije oblike neposredne suradnje s međunarodnim carinskim čimbenicima.
Provedba postupka vanjske proizvodnje razrađena sa svih aspekata jer je poznavanje postupka
vanjske proizvodnje i njegovo pravilno provođenje (kao i svih ostalih carinskih postupaka sa
gospodarskim učinkom) jako važno zbog toga što se samo njegovim pravilnim provođenjem i
poznavanjem procedure postiže potpuni efekt. Država svojim poticajima omogućava
izvoznicima olakšati postupak vanjske proizvodnje, odnosno nema naplate carine na izvozne
proizvode kao i na proizvode koji idu na doradu u inozemstvo.
REFERENCES
Knjige:
Andrijanić, I.: Vanjska trgovina, kako poslovati sa inozemstvom, 2. dopunjeno i izmjenjeno
izdanje, Mikrorad d.o.o., Zagreb, 2001.
Jokić, T.: Carinski sustav i carinski postupci i postupanja sa stranom i domaćom robom,
Institut za javne financije, Zagreb, 2007.
Matić, B.: Vanjskotrgovinsko poslovanje, Sinergija nakladništvo, Zagreb, 2004.
Ljubić F.: Vanjska trgovina: strategije, tržišta, subjekti, poslovi, transakcije, Školska knjiga,
Zagreb, 1994.
Zakoni i zakonski akti:
Carinski zakon, NN 138/06
Uredba za provedbu Carinskog zakona, NN 161/03, 69/06, 5/07
Carinski zakon, NN 101/07, čl. 71.-73.
Zbirka carinskih i drugih propisa, Institut za javne financije, Zagreb, 2007.
Zakon o carinskoj službi, NN 67/01
Carinski vijesnik br. 3/03 i 6/05, Institut za javne financije, Zagreb.
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Customs procedures with economic impact, foreign production
Ivana Plazibat, Ph.D.

Department of Professional Studies, University of Split, Split, Croatia
iplazibat@oss.unist.hr
Ivan Peronja
Department of Professional Studies, University of Split, Split, Croatia
Tonka Eterović Matijašić, student
Regional customs office in Split, Department of compulsory payments, Split, Croatia
tonkaem@gmail.com
Abstract. Outward processsing procedure is one of the customs procedures with economic imapct
which may be granted for domestic goods that are, to carry out a manufacturing operation, temporarily
export from the Croatia customs area. Shall be granted only to persons established in the Republic of
Croatia to give guarantees for the proper implantation of the procedure. The importance of customs
procedures with economic impact is that in which there exists the possibility of complete or partial
exemption from payment of customs duties.The new Customs Law (in force since January 2000.) were
substanitially liberalized customs procedures and introducet procedures with economic impact, which
should contribute to the overall development of the country and improvement of foregin trade.
Foreign trade is of great importance for the process of development of a national economy as it
expands the possibility of selling goods to foreign markets, increasing competition in the domestic
market (which promotes the competitiveness of domestic producers) and supplies the country's
economy products which can not be produced or not produced in sufficient quantities. Addiction
Croatian as a "small country" on foreign trade is very great. As our company exposed to very strong
competition in the international market it is necessary to streamline operations and reduce costs.
Key words: customs procedures, foreign production, foreign trade
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Sezonalnost zapošljavanja u turizmu – poslovni slučaj Grad Split
Goran Ćorluka
Vlatka Karabatić
karabaticv@hotmail.com
Stanko Geić
sgeic@oss.unist.hr
Sažetak. Sezonalnost turizma, kao temeljno obilježje turizma, čimbenik je koji utječe na sve aspekte
suvremene turističke industrije. Sezonske fluktuacije turističke potražnje uzrokuju nepovoljne uvjete
poslovanja. Sezonalnost poslovanja vodi ka podiskorištenosti ili pak prekomjernoj iskorištenosti
resursa, nestabilnosti poslovanja i nesigurnosti povrat na ulaganja, pri čemu se godišnji fiksni troškovi
pokrivaju sezonskim generiranjem prihoda. Ovo istraživanje proučava utjecaj sezonalnosti turizma na
zapošljavanje sa problemima i ključnim obilježjima sezonskog zapošljavanja u turizmu. Turizam je
neprivlačna industrija za poslodavca ali i zaposlenika. Sporadična potražnja za radnom snagom koči
proces zapošljavanja, manjak sezonskih radnika dovodi do regrutiranja radnika izvan lokalnih sredina,
ograničena je mogućnost zadržavanja radnika, razvoja zaposlenika i razvoja karijere, dolazi do gubitka
vještina i iskustva radnika, smanjena je kvaliteta usluge a time i zadovoljstvo gosta, nastupa
nedostatak predanosti od strane radnika. Cilj ovog rada je analizirati učinak sezonalnosti poslovanja na
zapošljavanje u turizmu. Nadalje, ispitati sezonsku strukturu zaposlenosti u gradu Splitu s obzirom na
ukupan broj sezonskih zaposlenika, razinu obrazovanja zaposlenika, turističku djelatnost
zapošljavanja. Finalno, dati pregled državnih potpora za sezonski rad u turizmu.
Ključne riječi: turizam, zapošljavanje, tržište rada, sezonalnost, fluktuacije.
1. Uvod
Turizam doživljava kontinuirani rast te postaje jedna od najbrže rastućih industrija u svijetu,
jedan od glavnih sudionika u međunarodnoj trgovini, te predstavlja u isto vrijeme jedan od
glavnih izvora prihoda za mnoge zemlje (www.unwto.org). Turizam u Hrvatskoj predstavlja
jednu od vodećih industrija, te generator je nacionalnog i regionalnog razvitka. Prema
podacima Hrvatske narodne banke, u 2012. godini prihodi od turizma iznosili su 6,83
milijarde eura, odnosno 3,2 % više nego u 2011. godini, dok je udio turizma u hrvatskom
BDP-u 2012. godine iznosio je 15,4 posto, što predstavlja blagi rast udjela u odnosu na
godinu ranije. Hrvatsku je u 2012. godini posjetilo 11.834.975,00 turista od čega 88 % stranih
i 12 % domaćih turista. U istoj godini ostvareno je 62.743.057 noćenja. Iz evidencije
Hrvatskog zavoda za zapošljavanje u 2012. g. ukupno je zaposlenih 30.084 od čega je 18.289
zaposlenih u turizmu (www.mint.hr; www.dzs.hr).
Usprkos njegovoj relevantnosti u nacionalnoj ekonomiji daljnji rast i razvoj turizma

ograničava njegova ključna karakteristika – sezonalnost poslovanja. Pojam sezonalnosti je u
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akademskim literaturama definiran s više aspekata, no kao najznačajnije definicije ističu se
sljedeće:
„Turističku sezonalnost je moguće definirati kao sustavne, ali ne nužno i pravilne godišnje
varijacije u intenzitetu turističke potražnje, uzrokovane prirodnim i institucionalnim
čimbenicima“ ( Hylleberg, 1972).
„U slučaju turizma, sezonalnost može biti definirana kao vremenska neravnoteža fenomena
turizma koja se može izraziti u smislu dimenzija elemenata kao što su broj posjetitelja,
troškovi posjetitelja, promet na autocestama i ostali oblici transporta i zaposlenost“ (Butler,
1994).
Sezonalnost u turizmu nije karakteristična isključivo za pojedinu destinaciju ili zemlju, već se
pojavljuje u gotovo svim zemljama i destinacijama svijeta (Cuccia i Rizzo, 2011). Gotovo sva
turistička poduzeća i regije su u manjoj ili većoj mjeri pogođene sezonalnošću. Neke
destinacije zbog fluktuacije broja posjetitelja u određenom periodu imaju više turista i
posjetitelja nego što mogu prihvatiti dok van sezone imaju premalo turista i posjetitelja te
kapaciteti ostaju neiskorišteni (Lee et al., 2008).
U kontekstu turizma, sezonalnost se dijeli u dvije kategorije: prirodna i institucionalna.
Prirodni tip sezonalnosti je povezan sa pravilnim i periodičnim promjenama prirodnog
fenomena na određenoj destinaciji što je obično povezano sa klimom (temperatura zraka,
temperatura vode, sunčeva svjetlost, oborine, vjetrovi i sl.) (Koc i Altinay, 2007). Prirodni
faktori mogu učiniti destinaciju neatraktivnom u jednom dijelu godine te s druge strane biti
atrakcija i privući potražnju u drugom dijelu godine. Pretežno ljetne turističke destinacije s
otvorenim prostorima, orijentirani na vodu i more doživljavaju izražen utjecaj prirodne
sezonalnost u svom turističkom poslovanju (Paraschivescu, 2013). Institucionalni tip
sezonalnosti rezultat je religijskih, kulturnih, etičkih i socijalnih čimbenika. Najvažniji oblik
institucionalnog tipa sezonalnosti su ljetni školski i industrijski praznici (Koc i Altinay,
2007). Kako su školski praznici uglavnom ljeti, obitelji sa djecom se odlučuju da im glavno
putovanje bude u tom razdoblju (Chung, 2009). Butler (1994) navodi da postoje tri dodatna
uzroka sezonalnosti a to su: socijalni pritisak ili moda, zimski sportovi i inertnost od strane
izletnika koji imaju odmor u specifičnom razdoblju godine premda nisu više ograničeni
određenim periodom.
Sezonalnost turizma u Hrvatskoj uzrokovana je geografskim obilježjima turističkih
receptivnih prostora koji su najatraktivniji a time i najposjećeniji. Jedno od tih obilježja su
klimatski čimbenici koji izravno diktiraju pogodnost korištenja turističkih resursa (npr.
Jadransko more), dok je s druge strane jedan od presudnih čimbenika u korištenju tih resursa
ustaljeni trend u korištenju godišnjih odmora u pojedinim europskim zemljama iz koji se
generira najveća turistička potražnja za turizmom u Hrvatskoj (Cicvarić, 1980).
2. Utjecaj sezonalnosti poslovanja na zaposlenost u turizmu

Posljedice i implikacije sezonalnosti su istraženi i na strani ponude (turistički operatori,
zaposlenici i stanovnici turističke destinacije) i na strani potražnje (turisti). Porastom
masovnog turizma rasle su i negativne implikacije sezonalnosti poslovanja, posebno zbog
trajne koncentracije turističke potražnje na samo nekoliko ljetnih tjedana. Zbog toga se broj
poduzeća koji su ovisni o turizmu povećao pokušavajući privući maksimalan broj turista.
Utjecaji sezonalnosti znatno se razlikuju među destinacijama i samoj lokaciji turističkih
poduzeća unutar destinacije. U pogledu ponude i turističke destinacije, implikacije su
kategorizirane u 3 područja: ekonomski utjecaji, ekološki utjecaji i društveno kulturni utjecaji
(Paraschivescu, 2013). Ekonomski utjecaji povezuju sezonalnost uglavnom sa problemima
izvan sezone, naročito gubitak profita zbog neučinkovitog korištenja resursa i sadržaja
(Manning i Powers, 1984; Sutcliffe i Sinclair, 1980; Williams i Shaw, 1991). Ekološki aspekt
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sezonalnosti očituje se u negativnim učincima koncentracije velikog broja ljudi na malom
prostoru u obliku zagađenja, dok se socio-kulturni utjecaji najviše iskazuju kroz probleme
porasta populacije i opterećenja infrastrukture (promet, parkiranje, rast cijena, značajno
povećanje troškova usluga u lokalnoj zajednici, rast kriminala, povećane potrebe za uslužnim
djelatnostima i dr).
Fenomen sezonalnosti u turističkoj industriji dramatično utječe i na zapošljavanje u ovom
sektoru, uzrokujući visoku zaposlenost u špici sezone te smanjenom zaposlenosti izvan
sezone. Sezonsko zapošljavanje utječe na ekonomiju, zaposlenike i lokalnu zajednicu i zbog
toga se smatra odvojenim od ostalih utjecaja sezonalnosti.
Radno mjesto u turizmu se obično smatra kao privremeno zaposlenje sa niskim plaćama i
nepopularnim radnim vremenom, pri čemu sezonalnost čini ovu vrstu posla još i
nestabilnijom, stoga su zaposlenici iscrpljeni u špici sezone i primorani su tražiti alternativne
izvore prihoda izvan sezone (Kolomiets, 2010). Najveći problem pri sezonskom zapošljavanju
jest poteškoća u regrutiranju i zadržavanju osoblja (Yacoumis, 1980). Murphy (1985)
naglašava da su odnosi osoblja i vještina minimalni, budući da se za privremene zaposlenike
predviđaju manji treninzi. Zbog toga je osobito teško održavati standarde i kvalitetu proizvoda
(Baum, 1999). Sezonski rad se također doživljava kao „manje značajan“ i sklon je privlačiti
one koji su na periferiji tržišta rada, koji su manje obrazovani, polukvalificirani ili
nekvalificirani (Mathieson & Wall, 1982; Mill & Morrison, 1998). No, Murphy (1985) smatra
da „sezonalnost nije nužno loša za svakoga“. Neki ljudi odabiru sezonska zanimanja da bi
mogli odrađivati druge aktivnosti izvan sezone, naprimjer studenti, umjetnici ili kućanice
(Koenig i Bischoff, 2006).
Sezonske turističke kompanije suočene su s nizom izazova, suprotno poduzećima koja rade
kontinuirano tijekom cijele godine, jer trebaju produktivne i obučene kadrove ali isto tako
sezonski i privremeno zaposlene. Izabiranje i zapošljavanje adekvatnog broja radnika te
trošenje manjih iznosa na obučavanje je značajan pokazatelj na izazov ljudskih resursa. Ono
što čini ovu tematiku još izazovnijom je da takve kompanije moraju zadržati učinkovite i
profesionalne zaposlenike a isto tako se osloniti i na one sa manje iskustva i manje vješte
zaposlenike. Sezonski radnici imaju manje vremena da se prilagode radnoj okolini ali ipak
moraju dati svoj maksimum u špici sezone. Ono što bi bilo poželjno za ove kompanije jest
pokušati vratiti iste, već obučene radnike godinu za godinom i na taj način smanjiti troškove
obuke i povećati korisnost za krajnjeg potrošača. S druge strane radnici imaju korist jer se
vraćaju na isti posao, sezonu za sezonom, te već poznaju okolinu i sam posao te je stoga stres
sveden na minimum. Dok, povrat sezonskih radnika opetovano na isto radno mjesto je
obostrano korisno i za radnika i za poslodavca (Kolomiets, 2010).
Hrvatski turizam još je uvijek pod velikim utjecajem sezonalnosti, posebice što se tiče
sezonalne fluktuacije radne snage. Javlja se i problem da sezonski radnici najčešće dolaze iz
redova nezaposlenih, te imaju manjak radnog iskustva na poslovima za koja se uzimaju u
radni odnos, te nemaju ni dovoljno sklonosti za rad u turizmu. Ovo može u značajnoj mjeri
smanjiti zadovoljstvo gostiju pruženom uslugom. Još jedno obilježje sezonalnosti je
privremenost takvog radnog mjesta, odnosno rad po ugovoru na određeno vrijeme. S jedne
strane, to je pozitivno jer zapošljava ljude bar na neko vrijeme, no ovi rijetko dobivaju priliku
biti primljeni za rad na neodređeno, te se nakon sezone opet vraćaju u redove nezaposlenih.
Najbolji način za rješavanje problema sezonalnosti radne snage jest preobražaj Hrvatske u
zemlju u kojoj se turizam odvija kroz cijelu godinu, a ne samo sezonalno. Prilika za rješenje
problema sezonalnosti se može očitati u novim turističkim trendovima na međunarodnom
tržištu. Ti se trendovi posebno odnose na stariju klijentelu koja ima veću platežnu moć i veću
sklonost putovanjima. Također, ova vrsta klijentele se obično odlučuje na češće godišnje
odmore i to tokom cijele godine, budući da ima više slobodnog vremena. Ukoliko bi se
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Hrvatska svojom turističkom ponudom orijentirala na stariju klijentelu, bilo bi moguće
razvijati turizam tokom cijele godine i to ne samo u primorskim krajevima. Na ovaj način
turistički promet bi se više-manje, jednoliko rasporedio tokom cijele godine, a i potreba za
sezonskom radnom snagom više ne bi bila toliko izražena, budući da bi ljudi radili tokom
cijele godine.
3. Struktura sezonskog zapošljavanja u gradu Splitu

Split je drugi grad u Republici Hrvatskoj i najsnažnije regionalno središte na istočnoj obali
Jadrana. Prema posljednjem popisu stanovništva, provedenom od 1. do 28. travnja 2011.
godine Split ima 178.192 stanovnika. U njemu živi skoro 40% žitelja Splitsko dalmatinske
županije (455.242 stanovnika), odnosno nešto više od 4 posto ukupnog broja stanovnika
Republike Hrvatske. Sezonsko zapošljavanje u gradu Splitu raste iz godine u godinu, pa
upravo u 2013. godini bilježimo najveći broj zapošljavanja osoba s evidencije Zavoda kao i
najveći broj prijavljenih potreba za sezonskim radnicima (Prikaz 1)
Grad Split - ukupan broj zaposlenih prema vrsti

zapošljavanja
sezonski zaposlene osobe ukupan broj zaposlenih
9.933
8.179 8.184
5.368 6.231
435 556 777 765 832
2009. 2010. 2011. 2012. 2013.
Prikaz 1 Grad Split, ukupan broj zaposlenih prema vrsti zapošljavanja (Izvor: Izrada autora prema podacima
Hrvatskog Zavod aza zapošljavanje Split od 22.01.2014.)
Prikaz 2 ukazuje na ukupan broj zaposlenih sezonaca prema razini obrazovanja te je
evidentno da je prema obrazovnoj strukturi najviše zaposlenih sa srednjom školom (43%) dok
je samo 5% osoba sa završenom visokom školom.
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Ukupan broj zaposlenih osoba prema razini obrazovanja
u sezoni 2013. u gradu Splitu
0%
Bez škole i nezavršena osnovna
2% 5% 5% škola
4% Završena osnovna škola
Srednja škola
Trogodišnja srednja škola + KV i

19% VKV radnici
Srednja škola u trajanju od 4 i
43% više godina
Gimnazija
Prvi stupanj fakulteta, stručni

studij i viša škola
Fakultet, akademija, magisterij,
22% doktorat
Prikaz 2 Ukupan broj zaposlenih sezonaca prema razini obrazovanja u gradu Splitu u 2012. g. (Izvor: Izrada
autora prema podacima Hrvatskog Zavoda za zapošljavanje Split od 22.01.2014.)
Obzirom na spol, u prikazu 3 je razvidno da je u 2013. godini bila veća zastupljenost žena
(55%) od muškaraca (45%) u sezonskom zapošljavanju.
Ukupan broj zaposlenih prema spolu u

gradu Splitu u sezoni 2013.
45% Muškarci
55% Žene
Prikaz 3. Ukupan broj zaposlenih prema spolui u gradu Splitu u sezoni 2013. (Izvor: Izrada autora
prema podacima Hrvatskog Zavoda za zapošljavanje Split od 22.01.2014.)
U djelatnosti pružanja smještaja, pripreme i usluživanja hrane u razdoblju od 2009. – 2013.
godine vidljiv je rast broja zaposlenih sezonaca sa 189 u 2009. godini na 357 u 2013. godini,
što je povećanje od 88,89%.
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Ukupan broj zaposlenih sezonaca u gradu Splitu prema
djelatnosti od 2009.-2013.g
DJELATNOSTI PRUŽANJA SMJEŠTAJA TE PRIPREME I USLUŽIVANJA HRANE

377 351 357
189 188
2009. 2010. 2011. 2012. 2013.
Prikaz 4. Ukupan broj zaposlenih sezonaca u gradu Splitu od 2009.-2013.g prema djelatnosti pružanja
smještaja te pripreme i usluživanja hrane (Izvor: Izrada autora prema podacima Hrvatskog Zavoda za
zapošljavanje Split od 22.01.2014.)
U sljedećem prikazu 5 vidljivo je da su najtraženiji radnici u djelatnosti ugostiteljstva i to
uglavnom konobari, pomoćni konobari, kuhari, pomoćni kuhari te sobarice. No, interesantna
je činjenica da je nakon vrhunca razine sezonskog zapošljavanja u gradu Splitu 2011. godine
došlo do značajnog pada broja sezonski zaposlenih radnika na promatranim radnim mjestima.
S obzirom na stalni rast broj turističkih dolazaka i noćenja u promatranome razdoblju,
postavlja se pitanje uzroka pada broja sezonskih radnika. Pretpostavka se veže uz
zapošljavanje u stalni radni odnos, koje je uvjetovano većim brojem turističkih poduzeća sa
cjelogodišnjim poslovanjem.
Grad Split - ukupan broj zaposlenih sezonaca prema zanimanju

80
70
60
Broj zaposlenih
50
40
30
20
10
šalterski
hotelijersko
službenik pomoćni kuhar, pomoćni
-turistički recepcionar kuhar konobar sobarica
putničke kuhar majstor konobar
službenik
agencije
2009. 6 1 7 12 30 1 4 32 14
2010. 2 1 5 4 17 1 12 13
2011. 1 24 15 27 58 3 4 67 25
2012. 1 11 9 16 34 2 38 19
2013. 4 10 5 17 29 4 36 15
Prikaz 5. Ukupan broj broj zaposlenih sezonaca u Splitu prema zanimanjima (Izvor: Hrvatski Zavod za
zapošljavanje Split od 22.01.2014.)
4. Vladine potpore za sezonski rad u turizmu

Problem sezonskog zapošljavanja je izrazit. Poduzećima su potrebne mjere kako bi usprkos
sezonskom regrutiranju radne snage osigurali kvalitetan kadar koji će pružiti kvalitetnu uslugu
gostima. Postoje brojni alati kako privući radnike da se vrate sezonskom poslu. Relativno
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jednostavne i jeftine metode koje mogu biti upotrjebljene od hotelijera je jednostavno ostati u
kontaktu sa radnicima nakon što je sezona završila (šaljući čestitke, obavijesti o novostima u
poduzeću i sl. ), čemu je preduvjet raspolaganje aktualnim podacima o radnicima da bi ih
mogla kontaktirati i ponuditi im poslove za sljedeću sezonu. Da bi kvalitetno upravljala
iskusnim i obučenim zaposlenicima, kompanija bi trebala obučiti „multi-tasker“ djelatnike
(radnici sa širokim djelokrugom znanja i vještina). Takvi radnici će također imati bolje
mogućnosti za napredovanje u karijeri u budućnosti unutar ali i izvan kompanije, a
poslodavac se može osloniti na manji broj djelatnika i raspoređivati ih po potrebi u druge
odjele u vrijeme van sezone kada djelatnici dobivaju manje plaće i samim time su frustriraniji.
Ovakva praksa je jednostavna za provesti a učinkovito povećava dobar odnos zaposlenik-
poslodavac te čini da se radnici vraćaju i žele graditi karijeru na ovome području. Ovakvu
strategiju mogu primijeniti sve kompanije koje pristupaju sezonalnosti izazivajući je
(Kolomiets, 2010).
Očuvanje radnih mjesta i jačanje kvalitete usluga u turizmu bio je glavni cilj izrade dviju
posebnih vladinih mjera RH - "Stalni sezonac" i "Rad i nakon ljeta" - nastalih na inicijativu
Ministarstva rada i mirovinskog sustava u suradnji s Hrvatskim zavodom za zapošljavanje
(HZZ). "Stalni sezonac" i "Rad i nakon ljeta" omogućit će olakšane uvjete i potporu za rad
nezaposlenima koji rade u sezoni te poslodavcima koji zapošljavaju sezonske radnike u
turizmu. Mjerom "Stalni sezonac" poslodavcu iz djelatnosti turizma i ugostiteljstva se do šest
mjeseci godišnje sufinancira trošak doprinosa za produljeno mirovinsko osiguranje stalnim
sezonskim radnicima u vremenu kada ne rade, tj. izvan sezone. U slučaju da djelatnik ne
prihvati posao u sljedećoj turističkoj sezoni, dužan je vratiti uplaćene doprinose produljenog
osiguranja. Uvjet za poslodavca je da, uz zadržavanje broja stalno zaposlenih djelatnika na
neodređeno vrijeme, zaposli 20 posto stalnih sezonaca godišnje. Mjera "Rad i nakon ljeta"
omogućava poslodavcima iz turističke djelatnosti korištenje svih potpora i mjera iz
nadležnosti HZZ-a. Kako bi ostvario potporu, poslodavac koji želi zadržati radnika i nakon
sezone, a za kojeg na početku sezone nije koristio potporu, može za njega bez prijave i
povratka u evidenciju HZZ-a podnijeti zahtjev za korištenje potpore. Potpore za zapošljavanje
dodjeljuju se u obliku državnih subvencija za plaće te iznose 50 posto godišnjeg troška bruto
plaće za malog i srednjeg poslodavca, a 30 posto za velikog poslodavca. To se odnosi na
osobe svih dobnih skupina koje ispunjavaju uvjet za zapošljavanje uz potporu HZZ-a. Pritom
poslodavci moraju uredno isplaćivati plaće i doprinose te ostale obveze prema državi.
Uz spomenute mjere, Ministarstvo rada i mirovinskoga sustava, pripremilo je i niz drugih
mjera u koji se mogu uključiti poslodavci i radnici u turizmu. Tako se primjerice mjerom
„Pola-pola“ sufinancira zapošljavanje na godinu dana svih osoba iz evidencije HZZ-a u
turizmu bez obzira na dob, staž, stručnu spremu i prethodno radno iskustvo, mjerom „Pola-
pola za uključivanje“ se sufinancira (s većim iznosom potpore do 75% bruto plaća na
godišnjoj razini) zapošljavanje osoba s invaliditetom, a također se sufinancira i zapošljavanje
osoba romske nacionalne manjine, kao i osoba iz posebno ranjivih skupina.
5. Zaključak
Problem sezonalnosti turizma je stvaran. Prirodni i institucionalni faktori utječu na sezonske
fluktuacije turističke potražnje uzrokujući pri tome brojne negativne implikacije u receptivnoj
destinaciji koje se odražavaju na ekonomiju, ekologiju, društvenu zajednicu pa i na
zaposlenost. Sezonski rad obilježen je negativnim posljedicama na strani poslodavca i
posloprimca. Poslodavac se susreće sa problemom zadržavanja sezonske radne snage,
troškom obuke regrutiranih sezonskih radnika te zbog nelukrativnosti radnog mjesta ponuda
radne snage ima manjak kompetencija. Posloprimac je izložen potražnji za radom koja pruža
privremeno zaposlenje sa niskim plaćama i nepopularnim radnim vremenom, pri čemu je
mogućnost razvoja karijere ograničena. No, u uvjetima visoke stope nezaposlenosti mnogima
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posloprimcima preostaje jedini izvor zapošljavanja, a s druge strane poslodavcu se osigurava
priljev radne snage u periodu godine kada poduzeće radi sa maksimalno iskorištenim
kapacitetima. Analizom sezonskog zapošljavanja na području grada Splita razvidna je
struktura kadrova. Veći udio u ukupno sezonski zaposlenoj radnoj snagoi zauzimaju osobe
srednje stručne spreme, ženskog spola. Dok su najčešća radna mjesta na koja se zapošljavaju
sezonski radnici konobar, pomoćni konobar, kuhar, pomoćni kuhar te sobarica. Ukupan broj
sezonskih radnika konstantno raste od 2009.-2013. godine, što uvjetuje razvoj turizma u gradu
Splitu. Produljenje turističke sezone ili pak cjelogodišnje turističko poslovanje ublažilo bi
negativne implikacije koje proizlaze iz sezonskog poslovanja, a time bi omogućilo
poduzećima zapošljavanje radne snage u stalni radni odnos. Takav scenarij zvuči privlačno,
ali njegova realizacija je pak za sada samo mašta turističkih djelatnika. Shodno čemu su
neophodne vladine mjere i potpore kako bi sezonski rad učinili atraktivnijim izvorom
zapošljavanja. Preporuke za daljnja istraživanja usmjerena su u tri područja. Doprinos ovome
području istraživanja bile bi spoznaje o kvaliteti sezonskih radnika, o zadovoljstvu radnika
sezonskim zapošljavanjem te značaju uloge provedenih vladinih mjera na poboljšanje uvjeta
sezonskog zapošljavanja.
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Seasonality in Tourism Employment – Case City Split
Goran Ćorluka
Vlatka Karabatić
karabaticv@hotmail.com
Stanko Geić
sgeic@oss.unist.hr
Abstract. As a fundamental characteristic of tourism, seasonality is recognized as a factor affecting all

aspects of contemporary tourism industry. Seasonal fluctuations of tourist demand cause unfavourable
business conditions. Seasonal business leads to under or over utilisation of resources and instability in
income and return on investment, whereby high-season income must cover annual fixed costs. This
study examines problems and key features of seasonal employment in tourism. Tourism industry is an
unattractive industry for employer but also employee. Sporadic demand for labour inhibits the
recruitment process, shortages of seasonal workers led to seeking workers beyond local area and high
recruitment costs reduce remuneration packages. Sporadic demand for labour affects the retention and
development of employees results in loss of skill and experience, lack of training and career
opportunities, service quality inconsistency and reduced customer satisfaction, lack of commitment by
workers and unhealthy fluctuations. The objective of this paper is to understand the seasonality effect
on labour, hiring and stuffing. Furthermore, to analyse the seasonal employment structure of City Split
regarding total number of seasonal employed, education level and tourism sector. Finally the paper
provides a review of government support for seasonal work in tourism and potential techniques and
procedures to handle seasonal challenges in human resource management.
Keywords: employment, labour market, seasonality, fluctuation
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Položaj žena u poduzetništvu u Republici Hrvatskoj
Slađana Brajević
Antonija Babić
ababic@oss.unist.hr
Jennifer Cvitanović
jenny.cvitanovic@gmail.com
Sažetak. Unatoč tome što su prema statistici brojnije i obrazovanije, u poduzetništvu su žene u
manjini. U Republici Hrvatskoj je manje od trećine poduzeća u vlasništvu žena, a njihov broj u
upravama poduzeća još je manji. Među poduzećima kojima upravljaju žene manje je gubitaša, manje
ih je u blokadi, a dobit je sedam puta veća nego u poduzećima kojima upravljaju muškarci. Najveći
problem su predrasude da žene nisu dovoljno ambiciozne i da će se u nekom trenutku morati podrediti
obitelji što ih sputava da budu uspješne poduzetnice ili direktorice.
Žene poduzetnice imaju iste probleme kao i njihove muške kolege, a to je kako uspješno poslovati i
oduprijeti se krizi. Pri ulasku u poduzetništvo žene ne nailaze na dovoljnu podršku okoline, susreću se
s predrasudama i poteškoćama u svim fazama pokretanja i organiziranja posla te njegova rasta i
razvoja. Cilj strategije razvoja ženskog poduzetništva u Republici Hrvatskoj trebao bi biti znatno
povećanje broja žena koje će pokrenuti vlastiti posao jer se afirmacijom ženskog poduzetništva
stvaraju materijalni izvori za preživljavanje obitelji, podiže obiteljski standard, otvaraju nova radna
mjesta i doprinosi se razvoju gospodarstva u cjelini.
U radu će se razraditi problemi i stereotipi s kojima se žene susreću pri pokretanju i razvoju svoje
tvrtke, otežan pristup financiranju kao i kako se žene poduzetnice nose s tradicionalnom okolinom i
svim predrasudama koje ona nosi.
Cilj rada je identifikacija ekonomskih i sociološko-kulturnih prepreka na koje nailaze žene
poduzetnice kao i koristi koje društvo ima u cjelini od uspješne realizacije poduzetničkog potencijala
žena. U konačnici i same tvrtke bi mogle više profitirati od optimalnog omjera muškaraca i žena na
upravljačkim pozicijama jer se njihovi načini rukovođenja nadopunjuju što doprinosi ostvarenju boljih
poslovnih rezultata.
Ključne riječi: poduzetništvo, žene poduzetnice, gospodarstvo, ekonomske prepreke.
1. Uvod
Jednakost spolova u zapošljavanju nije pitanje samo socijalne pravednosti nego ona
predstavlja i ekonomsku nužnost. Postoje jaki ekonomski razlozi za veću prisutnost žena u
radnoj snazi, a to je starenje radnosposobnog stanovništva pa se od žena očekuje aktivnija
uloga na svim razinama i u svim sektorima tržišta rada. Upozorava se da će u Hrvatskoj zbog
demografskih promjena biti nužno razmišljati o iskorištavanju resursa kojim raspolažemo, a
to je veća ekonomska aktivnost žena.
Svijet poduzetništva nije samo osiguran za tzv. „jači spol“, sve je više žena u poduzetničkoj
aktivnosti unatoč brojnim preprekama na koje nailaze. Iz potrebe da se balansira između posla
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i obitelji žensko poduzetništvo je osjetljivije i treba mu više podrške da bi se razvijalo. Kako
postoje problemi u zapošljavanju i diskriminacija žena na tržištu rada tako postoje problemi
koji utječu na rad poduzetnica.
Žensko je poduzetništvo opterećeno preprekama koje muče i njihove muške kolege
(nelikvidnost, otežan pristup financiranju, složen regulatorni okvir, siva ekonomija), ali i
onim specifičnima kao što su nedovoljna podrška društva u organizaciji obiteljskog života,
tradicionalna shvaćanja o ulozi žena, otežan pristup znanjima i vještinama, otežana razmjena
informacija i znanja.
U hrvatskom gospodarstvu se zapaža sve veća zastupljenost žena, mogućnosti za žene koje
ulaze u svijet poduzetništva rastu iako još moraju dokazivati kako su jednako sposobne kao i
njihove muške kolege, a njihove međusobne razlike su snaga i potencijal oba spola.
2. Položaj žena na hrvatskom tržištu rada
Prema dostupnim podacima Hrvatskog zavoda za zapošljavanje, tijekom lipnja 2013. u

evidenciju nezaposlenih prijavilo se 18.357 osoba, što je 5,3% manje nego istoga mjeseca
2012. godine. Od toga su bila 8.774 muškarca (47,8%) i 9.583 žene (52,2%).
Graf 1. Nezaposlene osobe prema spolu od 1997 – 2012 (Izvor: Barić, M.; Bulić, B.: Mjesečni statistički bilten,
HZZ, Zagreb, 2013., preuzeto sa: http://www.hzz.hr/DocSlike/stat_bilten_06_2013.pdf, (03/2014))
Promatrajući podatke nezaposlenih žena od 1997 – 2012. vidljivo je da je najviše žena bilo
nezaposleno 2002. godine, ali onda je uslijedio pad nezaposlenosti žena koji je trajao do 2008.
kada je zbog gospodarske krize počeo ponovo rasti, te nažalost još raste, ali ne takvim
intenzitetom.
2.1 Najnoviji pokazatelji o ženskom poduzetništvu
U Republici Hrvatskoj su prema podacima Ministarstva poduzetništva i obrta žene vlasnice
25 posto tvrtki i 30-ak posto obrta. Prema istom izvoru 40 posto svih poticaja koje je
Ministarstvo lani podijelilo poduzetnicima otišlo je tvrtkama u vlasništvu žena.
Većinu visokoobrazovanih u Republici Hrvatskoj čine žene, među nezaposlenima žene tri
puta češće pokreću svoj biznis od muškarca. Uredu pravobraniteljice za ravnopravnost
spolova gotovo dvije trećine pritužbi stiže od žena koje se žale na neravnopravnost na tržištu
rada ili na diskriminaciju na poslu. (Deloitte 2013.).
S druge strane, ne postoje značajne razlike između žena i muškaraca na upravljačkim
pozicijama, posebno kada govorimo o ostvarivanju financijskih rezultata tvrtke,
implementaciji dugoročnog strateškog razvoja ili o suočavanju s poslovnim izazovima. Ipak
određene razlike u percepciji postoje pa se za ženu smatra da je učinkovitija u upravljanju
ljudskim resursima, da su uspješnije na području osobnog razvoja i stjecanja novih iskustava
te da su uspješnije u održavanju ravnoteže između privatnog i poslovnog života, dok u slučaju
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muškaraca postoji stav da lakše ostvaruju profesionalni napredak te da su bolji u borbi za
poziciju tvrtke u uvjetima konkurentskog tržišta. ( Deloitte, 2013).
U svijetu, primjerice u SAD-u žene drže 50 posto svih tvrtki, a kada bi se američki standardi
dostigli u Republici Hrvatskoj imali bismo novih 20 000 tvrtki u vlasništvu žena. U američkoj
najbržoj rastućoj IT industriji 60 posto zaposlenih su žene. U Kanadi je broj tvrtki koje su
osnovale žene u posljednje tri godine skočio za 208 posto.
U Europi potencijal ženskog poduzetništva još nije dovoljno istražen kao izvor ekonomskog
rasta i zapošljavanja iako žene čine više od polovine stanovništva, a samo je jedna trećina
zastupljena u europskom poduzetništvu.
Prema rezultatima Global Entrepreneurship Monitora - GEM-a koji mjeri poduzetničku
aktivnost, Hrvatska je na 28. mjestu s obzirom na žensku zastupljenost u poduzetništvu od
ukupno 32 zemlje koje su bile obuhvaćene projektom. (Hazi, Crnković, Prozaić, Meštrović,
Taylor 2011.).
Istraživanje GEM navodi da usprkos brojnim inicijativama za promicanje poduzetništva,
hrvatsko društvo još uvijek ne djeluje kao poduzetničko društvo te je potrebno poduzeti
mnogo toga kako bi se stvorila povoljna poduzetnička klima.
Važno je znati da su žene emotivno izdržljivije i otpornije na frustracije kakve donosi
suvremeno radno okružje. Posjeduju veću samokontrolu, nisu brzoplete i iskazuju stabilnost u
stavovima. Žene vide problem dublje i logičnije, s više analitike te su u skladu s tim i njihove
odluke sporije, ali racionalnije i kvalitetnije.
Žene poduzetnice kreću u pravilu u manje financijske poduhvate, manje riskiraju, ali su radna
mjesta koja otvaraju trajnija i stabilnija. Karakteristično je da je u tvrtkama gdje su žene
vlasnice bilo manje otpuštanja i da su djelatnici aktivnije uključeni u operativno rješavanje
problema.
3. Osnovne prepreke razvoju ženskog poduzetništva

Poduzetnice posebno ističu potrebu jačeg umrežavanja žena na svim razinama te međusobnu
razmjenu informacija i znanja. Poduzetnički pothvati zaslužuju potpore državnih, regionalnih
i lokalnih vlasti, međunarodnih organizacija i projekata te ih je potrebno izdvojiti, pomagati
im i mjeriti njihove učinke. Najvažnije prepreke razvoju ženskog poduzetništva su: socijalne
prepreke, obrazovanje i vještine, okruženje te financijske prepreke.
3.1 Socijalni problemi poduzetnica
Nejednakosti zbog spola na tržištu rada i poduzetništva, povezane su s nejednakim
mogućnostima za obrazovanje i usavršavanje, izbor zanimanja i mogućnosti napredovanja.
Mnoge istaknute europske kompanije razvile su posebne programe u svrhu poboljšanja života
i rada zaposlenih majki. Najčešće se to čini osnivanjem jaslica i dječjih vrtića i fleksibilnijem
rasporedu radnog vremena. Promjena socijalnih paradigmi radikalno je promijenila i
ravnotežu moći između žena i muškaraca kako u društvu uopće tako i u poduzetništvu.
Osnovni hendikepi za značajniju zastupljenost i veću kompetitivnost žena u poduzetništvu
ogledaju se u tradicionalnim predrasudama, sociološkom stavovima odgovornim za razvoj
poduzetništva, nepovjerenju prema ženama i nedorečenosti zakonodavne infrastrukture kao
pretpostavke za snažniji razvoj poduzetništva. (Avelini Holjevac 2005.).
3.2 Ekonomski problemi poduzetnica
Dvije trećine nepismenih osoba u svijetu još su uvijek žene i dok s jedne strane one obavljaju
dvije trećine poslova u svijetu, muškarci posjeduju 90% nekretnina. U Hrvatskoj žene imaju:
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prosječno tisuću kuna manju plaću od muškarca: 57% žena zarađuje do 2.500.00 kn, 17%
žena prima do 1.700.00 kn, 21% žena nema vlastite prihode. (Avelini Holjevac 2005.).
Žene u pravilu nisu vlasnice stambenog prostora, a većina ih provodi 2-3 sata dnevno u
obavljanju kućanskih poslova u što nije uključena briga o djeci. (Avelini Holjevac 2005.).
Poduzetnici se pojavljuju u svakom području života i jednake poduzetničke prilike za svakoga
postoje kod nas tek kratko vrijeme. Međutim, mnoge žene poduzetnice osjetile su na vlastitoj
koži kako je ženama u startu teže u odnosu na muške kolege.
Glavni razlozi tome su nedovoljna informiranost, socijalni pritisak zbog tradicionalne podjele
uloga, nedostatak samopouzdanja i podrške obitelji, neposjedovanje nepokretne i pokretne
imovine za osiguranje poduzetničkog kredita, problem usklađivanja poduzetničke aktivnosti s
obiteljskim obvezama, zakonodavni okvir koji ne potiče, a ponegdje i koči razvoj ženskog
poduzetništva.
Svi navedeni razlozi su međusobno povezani jer žene dolaze teže do informacija preko
neformalnih kanala zbog zaokupljenosti brigom za obitelj, a vrijeme nakon posla uglavnom
troše za kućanske poslove.
Zbog navedenih prepreka treba razmišljati kako ženama omogućiti što jednostavniji ulazak i
opstanak u poduzetništvu. Ta inicijativa zadatak je izvršne i zakonodavne vlasti, koje svojim
programima poticanja ženskog poduzetništva trebaju ohrabriti žene za preuzimanje inicijative
i upuštanje u poduzetničke pothvate.
I dok mnoge poslovne žene posebno u nerazvijenim zemljama još moraju dokazivati kako su
jednako sposobne kao i njihove muške kolege nikako ne treba zaboraviti na međusobne
razlike koje su zapravo snaga i potencijal oba spola.
Tablica 1. Učešće ženske populacije u različitim kategorijama u svijetu i Hrvatskoj
Opis/kategorija % učešće žena

Ukupan broj zaposlenih u svijetu 41%
Obavljanje svih poslova u svijetu 75%
Nepismeni u svijetu 67%
Vlasnici nekretnina u svijetu 10%
Menadžerska pozicija u svijetu 15%
Direktorice u europskim poduzećima 1%
Predsjednice kompanija (korporacijski direktor) u SAD 2%
Ukupno stanovništvo RH 52%
Ukupan broj zaposlenih RH 48%
Zaposlenost u državnom sektoru 52%
Zaposlenost u privatnom sektoru 39%
Zaposleni do 50 godina života 47%
Nezaposlenih u RH 58%
Stopa ženske nezaposlenosti 25%
Vlada RH 30%
Saborske zastupnice 25%
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Županice 5%
Gradonačelnice 11%
Vlast na županijskoj i gradskoj razini 13%
Općinska vijeća 7%
Nema osigurano puno radno vrijeme u državnoj upravi 89%
Nema osigurano puno radno vrijeme u prosvjeti 60%
Prvi puta traže posao i imaju VSS 63%
Radnica na crno 65%
U Nadzornim odborima u trgovačkim društvima 19%
Osnivači trgovačkih društava 25%
Kreditne poduzetnice 20%
Rukovodeća mjesta (sve razine menadžmenta) 27%
Top menadžment u RH 6%
Izvor: http://www.krug.com.hr/stari_sajt/default.aspx-id=85.htm, (03/2014).
4. Specifičnosti upravljačkog stila u poduzetništvu žena

Poslovne žene posjeduju višu razinu socijalne osjetljivosti od muškaraca. Njihova je snaga
umijeće komunikacije, prezentacije, skromnost, sklonost kompromisu, kvalitetni odnosi sa
suradnicima. S druge strane, kao negativne osobine često se uočavaju nedostatak
samopouzdanja i hrabrosti. Ženstvenost u poslu nije znak slabosti koju treba prikriti već
isticanje vlastitog identiteta kojeg treba razviti.
Položaj žene na najodgovornijim mjestima u društvu ima mnogo više prednosti nego
nedostataka. Žena koja je uspjela iza sebe ima mnogo rada i profesionalnog usavršavanja, a
povrh svega upornosti jer se mora puno više dokazivati od svojih muških kolega. Žena može
biti uspješna u gospodarskim okvirima ako nije opterećena time što je žena, pri obavljanju
poslova kojima se bavi nikako ne bi trebala oponašati muškarce već se treba usredotočiti na
svoju stručnost i intuiciju.
Žene općenito imaju sluha za razumijevanje problema, lakše pronalaze inovativna rješenja,
rjeđe stvaraju neprijateljsko okružje te lakše uvažavaju rasne, socijalne i kulturne posebnosti.
Osim toga, kada žene dobiju šansu da se školuju tu šansu puno bolje iskorištavaju nego
muškarci.
Zaposlena žena je poslušna, odgovorna, odana, povjerljiva, sklona timskom radu, uspješna u
komunikaciji i kreativna, a muškarac je autoritativan, željan dokazivanja, ambiciozan,
samostalan u donošenju odluka i hrabar.
Muškarac shvaća ulogu menadžera kao vođenje i distribuciju radnih zadataka pri čemu svaki
član tima brine o dogovorenom dijelu procesa dok se cjelokupni sustav bazira na
individualnoj odgovornosti za rezultate, te na koordinaciji rukovoditelja.
S druge strane žena shvaća ulogu menadžera kao osobu koja koordinira odnose među
članovima tima i sudjeluje u zajedničkom radnom procesu pri čemu su članovi tima zajedno s
menadžerom odgovorni za rezultate i postignuća unutar tima.
Žene su često na slabijim položajima u poslovnom svijetu. No, taj se model mijenja kako sve
više žena radi i slijedi karijeru, kako članovi obaju spolova inzistiraju na širem izboru životnih
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stilova te kako su ljudi počeli cijeniti razvoj kao sposobnost osobe šireg raspona osobina no
što to sugerira stereotip spolova (McIntyre 1998).
Uloga spola varira od društva do društva i razlike u ulogama su više naučene putem
socijalizacije nego što su biološki određene i baš zato što su stavovi naučeni oni se mogu i
moraju mijenjati.
Za modernog menadžera se kaže da će uskoro više biti sociolog, psiholog i etičar nego
tehničar i klasični organizator. Novija istraživanja o stilovima u menadžmentu posebno ističu
one karakteristike koje su većinom ženske i smatraju se bitnim za novi oblik menadžmenta
koji se naziva „ženski menadžment“ ili „meki menadžment“, a stoji nasuprot „muškom
menadžmentu“ ili „tvrdom menadžmentu“ kojeg karakteriziraju dominacija, agresivnost,
zapostavljanje osjećaja te teza da cilj opravdava sredstvo.
Moglo bi se ustvrditi da živimo u svijetu u kojem dominira lijeva strana mozga, u kojem su
riječi, mjere i logika na prvom mjestu, a kreativnost, intuicija i umjetničke sklonosti često
njima podređene. To osobito vrijedi za muškarce jer muževni kulturni stereotip u kombinaciji
s intenzivnom akademskom koncentracijom na lijevoj strani često će poricati ili čak posve
istiskivati kreativnije, estetičnije, intuitivnije sposobnosti (koje se nerijetko smatraju
karakterističnim za žene). (Covey 1999).
5. Mjere za poticanje ženskog poduzetništva

Cilj strategije razvoja ženskog poduzetništva u Republici Hrvatskoj trebao bi biti znatno
povećanje broja žena koje će pokrenuti vlastiti posao jer one nisu lošije od muškaraca u
percepciji poduzetničke okoline. Uvažavanjem ženske poduzetničke inicijative stvaraju se
materijalni izvori za preživljavanje obitelji, poduzetnice stvaraju nova radna mjesta za
članove obitelji i tako podižu društveni standard, omogućuju djeci daljnje školovanje i lakši
put u budućnost. U razvijenom društvu ženska populacija sve se više uvažava kao
ravnopravan partner u gospodarstvu, znanosti, politici i društvu uopće. Energija, kreativnost i
ženska odlučnost u kombinaciji s prilikama koje omogućava sustav slobodnog tržišta je
pobjedonosna kombinacija.
Uspješno poticanje ženskog poduzetništva može se ostvariti kroz mjere kao što su: (Deloitte
2013.).
 Intenziviranje lobističkih aktivnosti profesionalnih ženskih i neprofitnih udruga te ih
posebice usmjeriti na stvaranje legislative koja će osigurati pozitivno ozračje za
razvoj ženskog poduzetništva,
 Organizirati razmjenu iskustava između već uspješnih poduzetnica i poduzetnica
početnica,
 Uvođenjem mentorstva,
 Ponuditi različite programe poticanja ženskog poduzetništva koji osiguravaju treninge,
 Obrazovanje,
 Jamstva za dobivanje bankarskih kredita za poduzetničke pothvate koje pokreću žene,
 Potaknuti umrežavanje žena poduzetnica razvojem lokalnih i regionalnih mreža
poduzetnica,
 Osigurati poduzetnicama besplatne ili subvencionirane konzultantske usluge
6. Zaključak
Doprinos žena u poslovnom svijetu vidljivo se povećava. U posljednjih nekoliko godina žene
sve više dobivaju bitne uloge u poslovnom okruženju. Nikad u povijesti žene nisu imale veću
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ekonomsku snagu. Zbog svega navedenog državne institucije i realan sektor moraju shvatiti
važnost investiranja u evoluciju poslovnih žena kao i važnost njihove integracije u proces
donošenja odluka. Ipak su žene u poduzetništvu u manjini iz niza socijalnih, ekonomskih i
političkih razloga te zato što je hrvatsko društvo opterećeno tradicionalnim predrasudama.
Zbog takvog okruženja mnoge žene nikada ne skupe dovoljno hrabrosti i samopouzdanja da
se izdignu iznad tradicionalnih okvira i uspješno razviju svoj poduzetnički potencijal.
Cilj strategije razvoja ženskog poduzetništva u Republici Hrvatskoj je povećanje broja žena
koje će pokrenuti vlastiti posao jer se afirmacijom ženskog poduzetništva doprinosi razvoju
gospodarstva u cjelini.
Snažnija suradnja između muškaraca i žena pozitivno će utjecati na poboljšanje učinkovitosti
poslovnih procesa prvenstveno zahvaljujući optimalnom omjeru kvaliteta koje sa sobom nose
muški i ženski spol. Tvrtke koje uspiju postići takav omjer ostvarit će idealan balans znanja,
kvalitete i inovatiativnosti. Potrebno je razvijati društvo u kojem žene i muškarci imaju
jednake mogućnosti, a hoće li ih žene iskoristiti sve ili samo neke, mora biti njihova odluka, a
ne nametnuti obrazac.
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(03/2014).
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menadžment Opatija.
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(03/2014).
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10 (3-4).
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Ekonomska misao br.1.
McIntyre, G. M.(1998). The Management Team Handbook. San Francisco: Bass Inc.
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Id/211680/Default.aspx, (03/2014).
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Škrtić, M. & Mikić, M. (2011). Poduzetništvo. Zagreb: Sinergija
Žene u poslovnom svijetu, http://www.deloitte.com/assets/Dcom-
Croatia/Local%20Assets/Documents/2013/Zene_u_poslovnom_svijetu_HRV.pdf .(03/2014).
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The Position of Female Entrepreneurs in the Republic of Croatia
Slađana Brajević
Antonija Babić
ababic@oss.unist.hr
Jennifer Cvitanović
jenny.cvitanovic@gmail.com
Abstract. Despite the fact that, statistically speaking, women are superior in terms of number and
level of education, in terms of entrepreneurship they are a minority. In the Republic of Croatia, less
than a third of companies are owned by women, who are even scarcer in management positions.
Among companies managed by women there are not as many loss-making or blocked companies, and
their profits are seven times greater than those of companies managed by men. The biggest problem is
the prejudice that women are not ambitious enough and that at a certain point they will have to
subordinate their work to the family life, which prevents them from becoming successful
entrepreneurs or managers.
Female entrepreneurs are faced with the same problems as their male colleagues, which is how to run
a successful business and resist the crisis. Upon entering the world of entrepreneurship, women do not
receive sufficient support from their environment, they are faced with prejudice and difficulties in all
stages of starting and organizing a business, and its growth and development. The strategy for the
development of female entrepreneurship in the Republic of Croatia should be aimed at a considerable
increase in the number of women who want to start their own business, because the strengthening of
female entrepreneurship results in the creation of material sources to sustain the family, raises the
family standard, helps create jobs, and contributes to the development of economy in general.
This paper shall deal with the problems and stereotypes which women are faced with when starting
and developing their own companies, with a limited access to financing, and with the manner in which
female entrepreneurs are dealing with the traditional setting in which they live and all its prejudices.
The purpose of the paper is to identify economic and socio-cultural obstacles which female
entrepreneurs encounter, as well as the benefits that the society as a whole can have from a successful
fulfilment of women’s entrepreneurial potential. Finally, companies could also profit from an optimal
ratio between men and women in management positions, as their approaches to management are
complementary, thus contributing to the achievement of better business results.
Key words: entrepreneurship, female entrepreneurs, economy, economic obstacles.
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Trendovi digitalnog marketinga
Duško Jelaska
Sveučilište u Splitu, Sveučilišni centar za stručne studije, Split, Hrvatska
jelaska@yahoo.co.uk
Ivan Lovrić
lovreivan@gmail.com
Ivona Jukić
Sažetak. Digitalni marketing jedno je od onih područja marketinga koje se neprestano mijenja i
rapidno raste. Prema procjenama stručnjaka, ukupni svjetski trošak za digitalno oglašavanje iznosit će
približno 130 milijardi dolara u 2014. godini, što obuhvaća više od 22% ukupnog tržišta oglašavanja te
time predstavlja rast od gotovo 18% u usporedbi s prethodnom godinom. U radu se diskutira o
procjenama stručnjaka kako će ulaganja u mobilno oglašavanje dosegnuti 16 milijardi dolara, što je na
godišnjoj razini skok od gotovo 80%. U tom smislu, autori su prikazali glavne trendove digitalnog
marketinga s osvrtom na njihove prednosti i nedostatke. Jedan od glavnih trendova u 2014. godini je
tzv. content marketing, kod kojega se poseban naglasak stavlja na sadržaj kao i na višekanalnu
komunikaciju s korisnicima. Opisana je i uporaba kratkih video isječaka kojima se privlači pažnja
korisnika na proizvod ili uslugu putem različitih internetskih servisa za razmjenu video sadržaja. Ipak,
najveći naglasak stavlja se na mobilni segment koji sve više uzima maha u oglašavanju te postaje
jedan od ključnih faktora daljnjega razvoja digitalnog marketinga. Mobilni telefon je gadget koji
potrošači najčešće koriste i uvijek im je pri ruci te je kao takav savršen oglašivački alat. Autori u radu
pojašnjavaju i sve popularniji pojam proširene stvarnosti (Augmented Reality), odnosno svojevrsni
pogled uživo u realnom vremenu na fizičko okruženje čiji su elementi nadopunjeni računalno
generiranim senzornim podacima kao što su zvuk, video, slike ili GPS podaci. Sve što je korisniku
potrebno za doticaj s proširenom stvarnosti su uređaji koje već posjeduje u obliku kamere i određenog
ekrana. Jednostavnim rječnikom, proširena stvarnost omogućuje da se digitalni sadržaj neprimjetno
prikazuje i isprepliće s našim percepcijama u stvarnom svijetu. Posljednji, ali ne i najmanje važan
trend opisan u radu je Customer Relationship Management (CRM) koji će se u 2014. godini podignuti
na višu razinu. Koristit će se za još detaljnije upoznavanje korisnika prikupljanjem i segmentacijom
velike količine informacija, jer su korisnici gotovo uvijek online te zbog onog najvažnijeg za CRM:
sve je izuzetno lako mjerljivo i prilagodljivo za dobivanje optimalnih rezultata. Konačno, cilj autora
rada je naglasiti kako u 2014. godini digitalni marketing zasigurno neće izgledati ni približno slično
kao u 2013. godini. Nastajanje novih platformi i servisa na svakodnevnoj bazi, natjeralo je postojeće
društvene mreže i ostala virtualna društvena okupljališta na redovito uvođenje novih opcija i značajki.
Ključne riječi: digitalni marketing, mobilno oglašavanje, CRM, content marketing, proširena
stvarnost
1. Uvod
Digitalni marketing jedno je od onih područja marketinga koje se neprestano mijenja i
rapidno raste. Prema procjenama stručnjaka, ukupni svjetski trošak za digitalno oglašavanje
iznosit će približno 130 milijardi dolara u 2014. godini, što obuhvaća više od 22% ukupnog
tržišta oglašavanja te time predstavlja rast od gotovo 18% u usporedbi s prethodnom godinom
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(Marketing Budgets, 2014). Prema većini istraživanja trendovi iz područja digitalnog
marketinga za 2014. godinu su: content marketing, društvene mreže, mobilno oglašavanje,
proširena stvarnost (Augmented Reality) te CRM (Customer Relationship Management). Iza
imena svakog od ovih trendova krije se velika količina podtrendova koji će gospodarskim
subjektima nesumnjivo biti izazov, kako u taktici tako i u njihovom provođenju. U nastavku
su sažeto opisani trendovi digitalnog marketinga o kojima će se u radu diskutirati.
 Content marketing – ne samo da gospodarskom subjektu omogućuje da pametnije i
brže donosi poslovne odluke, već mu daje i uvid u potrebe kupaca, a s ciljem bolje
personalizacije iskustava na svim kanalima, sadržaju i interakciji s korisnicima.
 Društvene mreže – kod njih je zapravo riječ o transparentnosti, o povjerenju, o
neposrednom sadržaju i komunikaciji s korisnicima, što ima značajne posljedice ne
samo na način na koji poduzeća komuniciraju nego i na način na koji korisnici
donose odluke o kupnji.
 Mobilno oglašavanje – nije samo kanal, to je skup uređaja i medija, koji ujedinjuje
digitalno i fizičko, lokalno i globalno koje koegzistira istovremeno.
 Proširena stvarnost – se najjednostavnije može definirati kao pogled na stvarni, fizički
svijet koji je proširen računalnom grafikom i raznim drugim virtualnim elementima
tako da oni izgledaju kao da su dio tog svijeta. Rezultat toga je da se korisniku
aplikacije ili uređaja stvarnost obogati dodatnim sadržajem koji pruža razne
informacije, objašnjava ili proširuje ono što vidi.
 Customer Relationship Management – je temeljna kulturna i filozofska promjena za
većinu poduzeća, a možda i najvažniji izvor konkurentske prednosti u budućnosti,
moglo bi se reći, najvažniji dio onoga što 'marketing' kao funkcija treba pružiti
korisnicima.
Promatrani zajedno, ovi digitalni trendovi omogućuju nove poslovne modele za unaprjeđenje
poslovanja i zahtijevaju određene promjene unutar organizacije. U radu se diskutira o
procjenama stručnjaka kako će ulaganja u mobilno oglašavanje dosegnuti vrtoglavih 16
milijardi dolara, što je na godišnjoj razini skok od gotovo 80%. U tom smislu, autori su u radu
detaljnije opisali glavne trendove digitalnog marketinga s osvrtom na njihove prednosti i
nedostatke.
2. Content Marketing
Content marketing je originalan i autentičan sadržaj kreiran u dvije svrhe: da privuče pažnju
kupca ili korisnika te mu na neposredan način predstavi proizvode i usluge, odnosno da
posluži za generiranje komunikacije i interakcije s korisnicima na društvenim mrežama
(Rašeta, 2012). Content marketing predstavlja potpuni zaokret u dosadašnjem načinu
razmišljanja i promišljanja marketinga. On u prvi plan stavlja korisnika te shvaća da je
odgovaranje na specifične potrebe korisnika prvi i najvažniji zadatak svakog poduzeća. Ono
što ide u prilog content marketingu je i činjenica da se on može kreirati koristeći se raznim
vrstama sadržaja i brojnim platformama. Neovisno o tome odluči li se poduzeće za blogove,
iPad magazine, videocaste ili infografike, način na koji prezentira svoj sadržaj mora biti
prilagođen korisnicima kojima je namijenjen. Potrebno je pratiti što korisnici klikaju, što
čitaju, koje pojmove pretražuju i prema tome kreirati odgovarajuću vrstu sadržaja. Ovisno o
mogućnostima, dobro je čak pronaći nišne, neuobičajene vrste sadržaja, koje će poduzeće
izdvojiti i činiti zanimljivim, a praćenjem i mjerenjem reakcija korisnika ponuđeni sadržaj
može se modificirati, prekrojiti i promijeniti kako bi se što više pratile preferencije korisnika.
Važno je naglasiti kako svrha content marketinga nije izravno promoviranje proizvoda ili
usluge, već ovakav tip marketinga poziva korisnike da istraže mogućnosti koje im se nude, a
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samim time i rješenja. Uz svjež, informativan i zabavan sadržaj do kojega korisnik može doći
na regularnoj bazi i koji uvažava njegove potrebe, osigurava se povećana vidljivost te
pridobivanje novih i zadržavanje postojećih korisnika. Ako poduzeće dobro sadržajno uobliči
svoju content marketing strategiju, ističe Rašeta (2012), konverzija korisnika u kupce
proizvoda ili usluge poduzeća bit će jednako dobra.
3. Društvene mreže
Društvene su mreže vrlo brzo postale popularne među tvrtkama, jer omogućavaju jeftinu
komunikaciju s ciljnom skupinom potrošača kao i vrlo brze povratne informacije. Glavni
preduvjet za njihov procvat bila je pojava Web 2.0 koncepta, koji je omogućio interakciju, pa
su potencijalni kupci mogli aktivno sudjelovati u izgradnji samih stranica, a ne samo da
pasivno promatraju kao što je to bio slučaj ranije. Smisao društvenih mreža, s poslovnog
aspekta, je da se u realnom vremenu komunicira s postojećim i potencijalnim kupcima.
Poduzeće društvene mreže mora shvatiti kao alat za ostvarivanje ciljeva te ispunjenje vizije i
misije u okviru postojeće strategije komuniciranja u samom poduzeću. Poduzeća jednostavno
moraju analizirati korisnost pojavljivanja na društvenoj mreži, i to s aspekta raspoloživog
budžeta za oglašavanje, kao i izbora samog kanala, načina komunikacije te ciljnog tržišta
(Stanojević, 2011).
Valja naglasiti kako efekti komuniciranja preko društvenih mreža postaju vidljivi tek nakon
određenog vremena, dok je kod klasičnog oglašavanja efekt mjerljiv od trenutka kada se
uplate sredstva za spomenutu svrhu. Samo spominjanje tvrtke na društvenoj mreži ne znači
automatski i pozitivan efekt jer potrošači su skloni puno više izražavati svoja negativna
iskustva nego ona pozitivna. Društvene mreže omogućavaju da se poduzeće poistovjeti s
potrošačima, da dijeli s potrošačem određene zajedničke interese vezane za neki proizvod ili
uslugu. To znači da kompanija može infiltrirati sebe u ciljnu skupinu, doći do postojećih i
potencijalnih kupaca te iz prve ruke dobiti potrebne informacije, vrlo brzo i što dakako nije
nevažno, uz vrlo niske troškove.
Do nedavno poduzeća su bila ograničena brojem društvenih mreža putem kojih su mogli
plasirati svoje marketinške kampanje te su se nalazili isključivo na Facebooku, Twitteru i
LinkedInu. No, razvojem i naglim porastom broja novih društvenih mreža, kao što su
Pinterest, Google+, Tumblr i Instagram, koji su rapidno osigurali veliki broj korisnika,
gospodarski subjekti sada imaju mnogo više opcija i načina za plasiranje sadržaja krajnjim
korisnicima. Sukladno tome, gospodarstvenici se uglavnom predstavljaju na svakoj od
spomenutih mreža kako bi dospjeli do gotovo svih mogućih korisnika.
4. Mobilno oglašavanje
Više nema nekog smisla pričati o mobilnom sadržaju kao o novoj strategiji. Kreiranje sadržaja
koji će biti dostupan i na pametnim telefonima i tabletima, kao i pripadajući dizajn koji će
ubrzo postati i standard je nešto na što se već trebalo misliti krajem 2013. i početkom ove
godine. Prema nekim istraživanjima do 2017. godine 87% prodaje ostvarit će se putem
mobitela i tableta, dok početkom 2013. godine, više od polovice vlasnika pametnih telefona,
nije ni primjećivalo oglase i reklame na svojim pametnim telefonima (comScore, 2013.).
Godina 2013. bila je godina u kojoj su mnogi brandovi napokon dosegli točku gdje se
pametnim telefonima i tabletima obavlja najveći dio prodaje putem njihovih internetskih
stranica. U 2014. godini stavlja se sve veći fokus na mobilne marketinške strategije. Preko
60% poduzeća sada je u procesu provedbe strategije za integraciju pametnih telefona u
njihove šire marketinške kampanje. Uvođenjem 4G brzog interneta preko mobilnih mreža,
korištenje pametnih telefona ne samo za istraživanje i surfanje nego i za kupovinu postaje sve
ugodnije iskustvo. Istraživanje koje je koncem 2013. godine napravio eBay pokazalo je kako
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će se kupnja preko njihovih stranica vjerojatno više vršiti putem tableta nego bilo kojeg
drugog uređaja. S većim fokusom korisnika nego ikada na mobilne uređaje, mogućnosti
oglašavanja su beskonačne. Ipak, prije nego što mobilno oglašavanje postane standardni dio
svake marketinške strategije potrebno je optimizirati web stranice za mobilne uređaje.
Brandovi su shvatili da oglašavanje na mjestu koje nije pravilno optimizirano za uređaj,
dovodi do frustracija kupaca, a time i do niske stope povrata na investiciju. Predviđanja su da
će mobilno oglašavanje stvarno doživjeti uzlet kada većina sadržaja bude prilagođena
korisnicima pametnih telefona i tableta, a što se očekuje do konca 2014. godine.
Jedan od važnijih trendova u 2014. godini, preko kojeg će velike kompanije potvrditi svoj
autoritet i dobiti još veću naklonost i povjerenje svojih korisnika i potrošača, jest kreiranje
relevantnog sadržaja putem različitih kanala, čime će se nesumnjivo izgraditi lojalni,
dugoročni odnosi s korisnicima. Ovaj trend inkorporirat će se u društvene mreže, blogove,
članke, e-newslettere te video-sadržaje. Nadalje, u 2014. godini predviđanja su kako će duži
oblik sadržaja ponovno postati popularan pa čak i preuzeti primat od kratkog oblika sadržaja.
Duži video, opširniji članci, detaljno istraživanje, postat će neizostavan dio sadržaja svake
internetske stranice. To sve ne znači da je kratki oblik sadržaja u opadanju. Ono što se događa
je da se sadržaj polarizira. Ili je isključivo kratkog oblika (primjerice, Twitter i SnapChat) ili
je isključivo dužeg oblika (primjerice, Flipboard i Fraggl). Sve više do izražaja dolazi trend u
kojem se kao sadržaj nude naizgled suhoparni podaci predstavljeni u vidu Infografika. U
2014. godini sve više će se susretati sadržaj koji je zapravo skupina podataka koji se mijenjaju
u realnom vremenu, što olakšava pregled podataka kroz samu vizualizaciju podataka i gore
spomenutu infografiku. Pojavom novih alata, open source kodova i usluga (kao što su Google
Karte, Chartbeat i Highcharts), pretvaranje podataka u zanimljiv i sažet sadržaj čini izrazito
laganim.
5. Proširena stvarnost
Proširena stvarnost1 najjednostavnije se može definirati kao pogled na stvarni, fizički svijet
koji je proširen računalnom grafikom i raznim drugim virtualnim elementima tako da oni
izgledaju kao da su dio tog svijeta (Feiner, 2012). Rezultat toga je da se korisniku aplikacije
ili uređaja stvarnost obogati dodatnim sadržajem koji pruža razne informacije, objašnjava ili
proširuje ono što vidi. Uglavnom se podrazumijeva da proširena stvarnost radi u stvarnom
vremenu, što bi značilo da korisnik pravovremeno doživljava sve važne informacije. Granica
primjene proširene stvarnosti jedino je mašta korisnika.
Kada se priča o proširenoj stvarnosti često se misli da je ona dio futurističkih filmova ili
konceptualnog rješenja nekog proizvoda. Zanemaruje se činjenica da se radi o budućnosti
koja je već stigla. Primjerice, u prijenosu sportskih događanja mogu se ubaciti informacije o
natjecateljima ili samom natjecanju. Razne svjetske IT tvrtke zapravo prikazuju proširenu
stvarnost kroz svoje vizije budućnosti i proizvoda u narednih 10 ili 20 godina. No, neka
rješenja već su dostupna, te je dovoljno samo zaviriti u džep (Ralić, 2013). Naime, potrebna
tehnologija funkcionira tako da određeni softver preko kamere na nekom uređaju prepoznaje
određeni objekt (tracker) te zatim taj isti objekt zamjenjuje nekim virtualnim ili uz njega
prikazuje određene informacije. Dakle, proširena stvarnost je spoj virtualne i naše stvarnosti.
Razvojem smartphone uređaja ova tehnologija gotovo da je postala dostupna svima, a postoji
i mnogo gotovih servisa pomoću kojih se može isprobati. Smartphone nije uvjet, odnosno ova
tehnologija može raditi i s običnom web kamerom spojenom na računalo. Načini primjene
proširene stvarnosti su razni (Miklošćić, 2013). Primjerice, može se koristiti pri osobnom
1
Augment aplikacija može se vidjeti na: http://www.youtube.com/watch?v=tluBuQqeIiI, a demonstracija upotrebe web
kamere na: http://www.youtube.com/watch?v=j9WkT6v4xJo (ožujak, 2014)
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oglašavanju, odnosno predstavljanju.2 Ideja je zapravo vrlo jednostavna – osobni logo ili logo
poduzeća služi kao tracker, a pomoću određene aplikacije prelaskom kamere smartphonea
preko trackera pojavljuju se dodatne informacije o poduzeću ili osobi, koje se inače ne mogu
vidjeti na fizičkom dijelu posjetnice. Osim informacija, moguće je da cijela posjetnica služi
kao tracker i svojevrsno platno gdje se pojavljuje i osobni video oglašivača.
Također, može se koristiti kao virtualni katalog. Naime, za 2014. godinu iz kompanije IKEA
najavljen je novi hit.3 Mobilne aplikacije bit će obogaćene mogućnošću pregledavanja
asortimana kroz proširenu stvarnost. Drugim riječima, zainteresirani korisnici moći će putem
smartphonea provjeriti kako bi određeni komad namještaja izgledao u stvarnom okruženju
njihova stana ili kuće (SEEBiz, 2013). Sve što trebaju učiniti je skenirati neki od ponuđenih
artikala iz kataloga te postaviti tiskanu verziju artikla na pod, odnosno na mjesto gdje bi inače
htjeli smjestiti taj artikl u svom domu. Aplikacija će onda ubaciti 3D model odabranog artikla
na njegovo mjesto, odnosno u stvarno okruženje sobe te tada finalni izgled sobe s virtualnim
namještajem pokazati na zaslonu mobitela. Tako potencijalni kupac praktički može posložiti
cijeli stan i vidjeti kako bi izgledao bez kompliciranog mjerenja i zamišljanja hoće li mu se taj
određeni artikl uklopiti u prostor i naravno puno lakše napraviti raspored.
Moguće je i veliko korištenje u turističke svrhe. Primjerice, u nekom gradu kod svakog
turističkog objekta stoji info-ploča koja na sebi ima klasične informacije, ali i oznaku
(tracker) za aplikaciju proširene stvarnosti. Prelaskom kamere smartphonea preko trackera,
cijela ploča postaje platno i prikazuje se kratak video koji turistima želi dobrodošlicu ili
prikazuje neku kratku priču o objektu. Uz mogućnosti koje donosi geolokacijska tehnologija,
gasi se potreba za kreiranjem različitih trackera za svaki objekt, jer je određeni sadržaj
proširene stvarnosti dostupan samo na određenoj lokaciji. U Republici Hrvatskoj za primjer
može poslužiti promotivni video projekta 'Virtualni Juraj Dalmatinac'4 koji je ugledao svjetlo
dana i na internetu, nakon što je bio prezentiran na nominacijama za prestižnu UNWTO
Ulysses nagradu za inovacije u istraživanju i tehnologiji u turizmu u Madridu, koju je potom i
osvojio.5
Pored raznih informativnih mogućnosti, proširena stvarnost donosi i nove mogućnosti u
oglašavanju.6 Lako je zamisliti da dizajnirani plakat oživi, i to jednostavnim prelaskom
smartphonea preko njega ili, u skoroj budućnosti, gledanjem u njega pomoću Google Glass
naočala. Isto tako, slično kako je navedeno kod osobnog oglašavanja, tehnologija se može
implementirati i u razne tiskovine. Uz pisani tekst vrlo jednostavno se može ubaciti određeni
video te razni oglasi odmah mogu postati življi i daleko privlačniji potencijalnom potrošaču.
Proširena stvarnost mijenja i mogućnosti trgovine odjećom. Primjerice, odjeća se lako može
isprobati od kuće uz razne kombinacije i jednostavno naručiti bez fizičkog odlaska u trgovinu.
Dovoljno je odabrati artikl, stati ispred ogledala (kamere) i potrošač se odmah nalazi u novom
omiljenom komadu odjeće.7 Iako u Hrvatskoj ova tehnologija još uvijek nije toliko razvijena,
jedan od boljih primjera su Dinosauri.8 Riječ je o kampanji Kraš Životinjskog carstva, za koju
je agencija DRAP kreirala web aplikaciju kod koje djeca koriste dobivene kartice kao trackere
2
Primjer osobnog oglašavanja može se vidjeti na: http://www.youtube.com/watch?v=humqD4PR2f8 (ožujak, 2014.)
3
Primjer IKEINOG kataloga može se vidjeti na: http://www.youtube.com/watch?v=vDNzTasuYEw (ožujak, 2014.)
4
Virtualni Juraj Dalmatinac može se vidjeti na: http://www.youtube.com/watch?v=pm0H8zOJeXw (ožujak, 2014.)
5
Video je snimio i producirao Željko Petreš, po narudžbi šibenske Turističke zajednice, a na kratkom filmu direktor TZ-a
Šibenik Dino Karađole, uz pomoć lijepe Šibenčanke Loredane Stamenković, prikazuje kako funkcionira ovaj projekt
'proširene stvarnosti'.Pored toga što prikazuje sam projekt i način kako on funkcionira, predstavlja i lokaciju katedrale sv.
Jakova, a u nekim kadrovima i Šibenik iz ptičje perspektive, dakle uspješno je prezentirana cijela priča – pojašnjava
Karađole, dodavši kako će se ovaj filmić 'vrtiti' svugdje – osim na internetskim stranicama Grada i TZ-a, bit će prikazivan i u
prostoru recepcije raspršenog šibenskog hotela i na drugim turističkim punktovima na našem području. (I.R. 2014.)
6
Primjer implementacije tehnologije unutar magazina može se vidjeti na: http://www.youtube.com/watch?v=wKwLB
WCKs94 (ožujak, 2014.)
7
Primjer on-line kataloga odjeće može se vidjeti na: https://www.youtube.com/watch?v=QHAyOtLuqtY (ožujak, 2014)
8
Kraš Dinosauri - Case Study by Drap, više na: http://www.youtube.com/watch?v=AtUgRNWJu6Q (ožujak, 2014)
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za proširenu stvarnost, umjesto da ih lijepe u klasične albume. Korisnu upotrebu ove
tehnologije svakako bi mogli pronaći i dizajneri novih proizvoda, arhitekti, inženjeri i
djelatnici u bilo kojoj industriji gdje se koristi 3D modeliranje pojedinih objekata.9 Primjerice,
pomoću jednostavnog trackera neki objekt može se prikazati u određenom prostoru čime bi
se uvelike oživile, ali i olakšale razne demonstracije.
Prema nekim predviđanjima, korisnička baza proširene mobilne stvarnosti dramatično će se
povećati s ovogodišnjih 60 milijuna na gotovo 200 milijuna jedinstvenih korisnika do 2018.
godine. Prema kompaniji Juniper Research, tržište će se širiti od ranog prihvaćanja gaming
segmenta pa sve do navigacijskih sustava te će tako postati sastavni dio potrošačkog tržišta.
Tvrdnje su kako će, unatoč strepnjama, proširena stvarnost biti ključna u razvoju platforme za
komunikaciju i trgovinu, upravo zbog potencijala kojim može obuhvatiti novu generaciju
potrošača na zaista jedinstven način. Kako tržište sazrijeva, aplikacijsko okruženje primorano
je na brzo širenje tijekom prognostičkih razdoblja. Početne inovacije će proizaći iz igara, ali
će se tehnologija jako proširiti te će biti primijenjena i na lifestyle i fitness aplikacije. Osim
toga, tehnologija proširene stvarnosti razvijat će se tako da odgovara uređaju te će tablet
uređaji postati prirodno okruženje za multimediju. Nadolazeće pametne naočale će također
imati vrlo važnu ulogu na tržištu. Tri ključne regije koje će dominirati ovim tržištem su
Sjeverna Amerika, zapadna Europa i Daleki Istok i Kina te će se na ovim tržištima pametne
naočale prve pojaviti (Crnoja, 2013).
6. Customer Relationship Management – CRM

Digitalni CRM je korištenje internetskih komunikacijskih kanala i tehnologije kako bi se
poboljšao odnosima s klijentima. Retargetiranje oglasa i ponovno kontaktiranje kupaca uzelo
je maha u posljednje vrijeme. Retargetiranje se izvodi uz pomoć kolačića (cookies), a nakon
što posjetitelj napusti neku stranicu, usluge ili proizvodi koje je pregledao ponovno će mu se
prikazati na nekim drugim stranicama nakon određenog vremena. Nešto slično marketinškom
podsjetniku. Premda to neće odmah uroditi novom prodajom, prema procjenama jasno je kako
je dugoročno ova strategija itekako povoljna, a do kraja 2014. mogla bi postati standardna
strategija u digitalnom marketingu (Sharairi, 2013).
Gospodarski subjekti sve više prate korisnička iskustva iz kuta koji se bazira na
višekanalnosti. Kao rezultat toga, stavlja se daljnji fokus na korisničku putanju, osobnosti
korisnika, TouchPoint mapiranje i slično. Poduzeća pokušavaju shvatiti kakva su individualna
iskustva i dojmovi korisnika u interakciji s njima putem različitih kanala za poboljšanje i
optimizaciju korisničkog doživljaja. U 2014. godini očekuje se da eCRM postane popularna
fraza koju će mnogi koristiti. CRM obuhvaća ne samo stjecanje novih korisnika nego cijeli
životni ciklus korisnika na svim kanalima. Drugim riječima, 2014. bi trebala biti godina kada
personalizaciju korisnika stvarno očekuje munjevit uzlet. Društvene mreže, marketinške
strategije, mobilno oglašavanje i e-trgovina sve će se više bazirati na individualizaciji
korisnika kako bi se postigli željeni rezultati. Istraživanja pokazuju da 90 % kupaca želi bolju
personalizaciju i "spremni su potrošiti 20 minuta za davanje svojih podataka i preferencija
kako bi im prodavači pružili bolje iskustvo" (Split testing vs personalisation: fighting for the
conversion crown, Econsultancy 2013).
Ipak, postoji veliki jaz između očekivanja kupaca i smislene personalizacije koji će se
prebroditi u 2014. godini kada gospodarstvenici krenu s većim ulaganjima u personalizaciju.
Trgovci će vjerojatno krenuti s ulaganjima u personalizaciju najbrže od svih, ali također ni
banke, telekomunikacijske tvrtke, medijske tvrtke i putničke tvrtke neće previše zaostajati u
svojim nastojanjima da personaliziraju svoje korisnike. Do konca 2014. godine vjerojatno će
9
Primjer 3D modeliranja može se vidjeti na: https://www.youtube.com/watch?v=e37Qmdcc_-E (ožujak, 2014)
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se čuti brojne nove fraze u ovom području, a samo neke od njih su "me-tail" te
''omnichannel''.
7. Zaključak
Digitalno oglašavanje nesumnjivo je budućnost marketinga, no unatoč velikom porastu
oglašavanja na internetu i mobilnim uređajima, kao i tvrdnjama o umiranju tiskanih uređaja i
klasične televizije, prema većini istraživanja upravo su potonji mediji na kojima se još uvijek
najviše troši na oglašavanje. Neovisno o tome kojom brzinom će se mijenjati klasični
elementi marketinga, gospodarski subjekti, ali i potrošači moraju biti upoznati sa značajnim
trendovima digitalnog marketinga, koji će dominirati 2014. godinom, a to su (Sharairi, 2013):
1. Content marketing bit će najveći dosad: kako bi dobile još veću naklonost i povjerenje
svojih korisnika i potrošača, velike kompanije će morati kreirati važan i vjeran sadržaj, i to
putem različitih kanala, a time će ujedno i tijekom vremena graditi lojalne i dugoročne kupce.
Prema riječima Content Marketing Instituta, ove će strategije uključivati društvene mreže,
članke i blogove na korporativnim stranicama te e-newslettere, studije slučaja, videouratke i
članke na drugim portalima ili stranicama.
2. Raznovrsnost društvenih mreža: prije samo nekoliko godina kompanije su imale
limitiran izbor društvenih mreža putem kojih su mogle korisno i pametno plasirati svoje
marketinške kampanje te su uglavnom koristile Facebook, Twitter i LinkedIn. No, pojavom
novih društvenih mreža poput Pinterest, Google+, Tumblr i Instagram koje su u kratko
vrijeme postale jako popularne, uz svoje korisnike našle su i nove u velikim kompanijama
koje sada imaju mnogo više opcija i načina za plasiranje sadržaja publici. Danas je to postala
praksa te se kompanije predstavljaju na svakoj spomenutoj mreži kako bi dospjele do gotovo
svih mogućih korisnika.
3. Slikovni sadržaj će prevladavati: kako su već danas krajnji korisnici na udaru svih
mogućih marketinških trikova i predstavljanja, postaje sve važnije da to predstavljanje bude
brzo i efektno. kada bi se razmotrile samo društvene mreže poput Pinteresta, Google+,
Tumblra i Instagrama, tri od četiri spomenute imaju jednu zajedničku stavku – slike. Sve veća
popularnost primjerice Pinteresta nalazi se u viralnoj moći koju ima slikovni sadržaj.
Uspješne objave na blogovima također su pune strateški pozicioniranih slika, fotografija, a još
jedan viralno moćan alat predstavljaju infografike kojima prevladava slika s izdvojenim samo
najvažnijim tekstualnim sadržajem.
4. Manje će biti još više: Jednostavne marketinške poruke zapravo su uvijek u trendu pa
ni danas nije drugačije. Takav tip poruka brzo osvaja kupce te je dovoljan pogled na
brendover poput Apple i Google koji prilikom oglašavanja naglašavaju jednostavnost i
minimalnost. Jedan je članak na stranici Forbes.com to odlično opisao: ”U hiperpovezanosti u
kojoj živimo, izdvojit će se one informacije – u moru poruka kojima se svakodnevno hranimo
– koje su kratke i jasne, a najuspješnije marketinške strategije bit će one koje će promovirati
usluge koje će pojednostaviti sam život kupca...”
5. Mobilni sadržaj je must: danas nema smisla govoriti o mobilnom sadržaju kao o nekoj
novoj strategiji. Kod kreiranja sadržaja koji će se koristiti odnosno biti dostupan na
smartphoneima i tabletima te responzivni dizajn koji već postaje standard, mora biti jasno da
se bez takvih alata ne mora niti započinjati neka nova kampanja. Prema Forbesu, 87% prodaja
ostvarit će se putem mobitela i tableta i to već do 2017. godine.
6. Razvoj i implementacija proširene stvarnosti: proširena stvarnost je već stvar
sadašnjosti te aplikacije s proširenom stvarnosti pokazuju uzlazan trend. One pak pokazuju
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veliki potencijal za oglašavanje i interakciju s korisnicima.10 Upotreba smartphonea i tableta
već polagano pokazuje svoje uporabne vrijednosti te sve više kompanija prepoznaje njihovu
korist. Kako u prodaji tako i u informiranju te predstavljanju raznih proizvoda. Za očekivati je
da će u budućnosti biti sve više primjera i načina korištenja proširene stvarnosti.
7. Retargetiranje će rasti: Retargetiranje oglasa i ponovno ”kontaktiranje” kupaca sve je
aktivnije u posljednje vrijeme. Retargetiranje se izvodi s pomoću cookieja te nakon što
posjetitelj napusti neku stranicu, usluge ili proizvodi koje je pregledao ponovno će mu se
prikazati na nekim drugim stranicama nakon određenog vremena. To neće odmah rezultirati
novom prodajom, ali procjene govore da je dugoročno ova strategija itekako povoljna te bi do
konca 2014. godine mogla postati mainstream.
Digitalni marketing mijenja lice cijele industrije i njegova budućnost zasigurno je svijetla. U
tom smislu potrebno je sistematizirati prednosti, ali i nedostatke među opisanim trendovima.
Prednosti društvenih mreža su brojne. Od toga da omogućuju jeftinu komunikaciju s ciljnom
skupinom potrošača kao i vrlo brze povratne informacije. Do toga da je danas skoro svatko
barem na jednoj društvenoj mreži te da postoje cijele subkulture na određenim mrežama. Na
taj je način dosta jednostavnije doprijeti do ciljane populacije. To znači da poduzeće može
infiltrirati sebe u ciljnu skupinu, doći do postojećih i potencijalnih kupaca te iz prve ruke
dobiti potrebne informacije, vrlo brzo i što dakako nije nevažno, uz vrlo niske troškove.
Nedostaci su da nema jamstava da će poduzeće doprijeti do željene publike i nije u
mogućnosti precizno izmjeriti učinak oglašavanja odnosno komuniciranja na društvenim
mrežama. Valja naglasiti kako efekti komuniciranja preko društvenih mreža postaju vidljivi
tek nakon određenog vremena.
Prednosti korištenja proširene stvarnosti su brojne. Od toga da su jedina ograničenja u uporabi
mašta korisnika, do toga da se veliki broj informacija može prikazati relativno brzo i u
sadašnjem vremenu. Razvoj Google Glass naočala doslovno će promijeniti pogled na svijet i
poduzeća, ali i potrošači, se tome moraju prilagoditi. Nedostaci su da ipak treba posjedovati
odgovarajuću tehnologiju, bilo u vidu smartphonea ili tableta. Danas je ovaj nedostatak sve
manje izražen s obzirom na veliku raširenost i sve nižu cijenu tih proizvoda.
Mobilno oglašavanje danas ima sve prednosti Internet oglašavanja. Bilo da je riječ o SMS
oglasima na starijim mobitelima ili oglasima u obliku bannera u slučaju novijih pametnih
telefona. Jedna od kritika mobilnog oglašavanja je da korisnici uopće ne primjećuju mobilne
oglase ili ih čak i ignoriraju. Prednost mobilnog oglašavanja je i da se radi o personaliziranoj i
direktnoj komunikaciji. Kreiraju se poruke i ponude baš za konkretnog potrošača. Kada je
riječ o prednostima, onda bi se mogle navesti i prednosti za potrošača. Naime, ako korisnika
zanima zabava, na primjer nagradne igre, preuzimanje multimedijalnih sadržaja, ili pak
informacije (mjesto održavanja koncerta ili provjera dobitnog listića kladionice), onda
oglašivači mogu kreirati dodatnu vrijednost za svog potrošača i tako učvrstiti odnos potrošača
s brandom. Nedostatak mobilnog oglašavanja je u tome da se ono često uspoređuje s ostalim
on-line kanalima, odnosno internetom. U tom slučaju user experience definitivno ne ide u
korist mobitela, a to se odnosi na recimo veličinu ekrana, brzinu mreže, tipove sadržaja ili
audio-vizualnu atraktivnost promidžbene poruke. Pored toga, na mobilno oglašavanje često se
gleda kao tek na jedan dodatak kampanji bez kojeg se može.
10
Prvi pokušaj bile su Google naočale te se one i dalje razvijaju, a iz Google-a su se odlučili na suradnju sa Luxxoticom,
kompanijom koja stoji iza brandova Oakley i Ray Ban. Googleovo partnerstvo naziva se "strateškom suradnjom u
dizajniranju, razvoju i distribuciji Glass naočala" te obećava kako će korisnicima ponuditi gadget koji će biti nešto između
high-fashiona, lifestylea i inovativne tehnologije (Google+, 2014). S obziroma da Luxxotica posjeduje 5.000 vlastitih
prodajnih mjesta i distribucijskih kanala širom svijeta, da se primijetiti namjera Googlea da se Google Glass ne prodaje samo
u trgovinama s tehničkom robom, već i u dućanima koji drže naočale najpopularnijih brandova. To bi im trebalo predstavljati
garanciju da pametne naočale neće kupovati samo „techno freakovi“ već da postanu prestižni modni detalj s dodatkom visoke
tehnologije.
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Prednosti CRM-a kao poslovne filozofije ogledaju se prvenstveno kroz mogućnost
upravljanja svakim kontaktom korisnika s gospodarskim subjektom, zatim kroz procjenu
svakog korisnika i targetiranje najboljih, ali i najprofitabilnijih. Pored toga, poduzeće je u
mogućnosti lakše prilagoditi proizvod ili uslugu svakom kupcu. Kada govorimo o
nedostacima CRM-a tu su prije svega troškovi i rizici prikupljanja, održavanja i čuvanja
podataka o korisnicima, zatim činjenica što tehnološka rješenja ne mogu sama izgraditi
profitabilne odnose s korisnicima i konačno poduzeću su potrebni visokoškolovani
zaposlenici što također povećava troškove poslovanja.
Hoće li se zahvaljujući navedenim prednostima i usprkos istaknutim nedostacima za iduću
godinu ostvariti navedena predviđanja o približavanju digitalnog udjela marketinga četvrtini u
ukupnom marketinškom tržištu i predstavlja li takav podatak i bitan psihološki faktor za
gospodarske subjekte, neovisno o njihovoj veličini, kod kreiranja marketinških strategija i
formiranja oglašivačkih budžeta, ostaje za vidjeti.
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Digital Marketing Trends
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Duško Jelaska
jelaska@yahoo.co.uk
Ivan Lovrić
lovreivan@gmail.com
Ivona Jukić
Abstract: Digital marketing is one of the areas of marketing which is constantly changing and rapidly
growing. According to the experts' assessments, the total cost of digital marketing worldwide will
amount to approximately 130 billion USD in 2014, encompassing more than 22% of the total
advertising market, which represents a growth of almost 18% in comparison with the previous year.
This paper discusses experts' assessments according to which investment into mobile marketing will
reach 16 billion USD, which is an increase of almost 80% on the annual level. In this regard, the
authors have presented the main trends in digital marketing, with a reference to their advantages and
disadvantages. One of the main trends in 2014 is the so-called content marketing, where special
emphasis is placed on the content, as well as on a multi-channel communication with customers. The
authors also describe the use of short video clips which draw the customers' attention to a product or a
service by means of various internet services for the exchange of the video content. However, the most
important emphasis is placed on the mobile segment of marketing which is progressing rapidly and
has become one of the key factors in the further development of digital marketing. A mobile phone is
a gadget most frequently used by consumers who always keep it at hand, and as such it is the ultimate
marketing tool. In this paper the authors also explain the increasingly popular term of augmented
reality, i.e. a sort of a real-time live view of the physical environment whose elements are
supplemented by means of computer-generated sensory data such as audio and video data, images or
GPS data. Everything that a customer needs to get in touch with the augmented reality are devices
he/she already possesses in the form of a camera and any type of a screen. Simply put, the augmented
reality allows the digital content to be discreetly shown and intertwined with our perceptions of the
real world. The last, but not the least important trend described in this paper is customer relationship
management (CRM), which in 2014 will be lifted to a higher level. It will be used to become even
more acquainted with the customers by collecting and segmenting a large quantity of information,
because the customers are almost always online, and because of the most important feature of CRM:
everything is easily measurable and adaptable to achieve optimal results. Finally, the authors' aim was
to highlight that in 2014 digital marketing will not even closely resemble that from 2013. The creation
of new platforms and services on a daily basis has forced the existing social networks and other virtual
meeting places to regularly introduce new options and features.
Key Words: digital marketing, social networks, mobile marketing, CRM, content marketing,
augmented reality.
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Upravljanje ljudskim potencijalima u malim i srednjim
poduzećima
Anita Krolo Crvelin

Sveučilišni odjel za stručne studije, Split, Hrvatska
Ivan Peronja
Sveučilišni odjel za stručne studije, Split, Hrvatska
Sažetak. Mnoga mala i srednja poduzeća suočena su s ozbiljnim poteškoćama u okviru aktivnosti
upravljanja ljudskim potencijalima, a istovremeno upravo ljudski potencijali igraju ključnu ulogu u
stvaranju i održavanju njihovih konkurentskih prednosti. Poduzetnici, vlasnici i menadžeri malih i
srednjih poduzeća često ignoriraju aktivnosti upravljanja ljudskim potencijalima, smatrajući ih
neprikladnima, skupima ili pretjerano birokratskima za potrebe njihovih organizacija. Problem je i u
tome što najveći dio postojećeg znanja crpimo iz istraživanja 'atipičnih' tj. velikih poduzeća, budući je
malo autora koji su svoja istraživanja usmjerili na problematiku upravljanja ljudskim potencijalima u
malim i srednjim poduzećima. Glavni cilj ovoga rada je doprinijeti razumijevanju upravljanja ljudskim
potencijalima upravo u malim i srednjim poduzećima koja čine značajan udio u ukupnom broju
poduzeća gotovo svih nacionalnih privreda. Analizom relevantne literature iz ovog područja pokušali
smo dati dublji uvid u fenomen upravljanja ljudskim potencijalima u poduzetništvu.
Ključne riječi: upravljanje ljudskim potencijalima, mala i srednja poduzeća, kontingencijski činitelji
1. Uvod
Ljudski potencijali se sve više smatraju najbitnijim čimbenikom proizvodnje i najvažnijim
izvorom ekonomskog napretka kao i pokretačem ekonomskog rasta. Na makroekonomskoj
razini izučavanja, teorije endogenog rasta sugeriraju kako je akumulirani ljudski kapital
temeljni pokretač makroekonomskog rasta (primjerice Mincer (1958.), Schultz (1961.) i
Becker (1964.)). Na mikroekonomskoj razini, teorije koje počivaju na resursnom pristupu
ističu ljudski kapital kao glavni izvor održive konkurentske prednosti organizacija (Koch i
McGrath, 1996).
Kao što su brojna istraživanja pokazala, novi ekonomski uvjeti pokazuju nekoliko obilježja
koja stavljaju ljudski kapital u središte pozornosti: (1) globalizacija, uz liberalizaciju trgovine
i širenje obrazovanja ima značajan utjecaj na ujednačavanje konkurencije, a geografska
pozicija ne mora više pružati povlašteni pristup tržištu ili financijskom kapitalu. Proizvodi i
tehnologija imaju visoku razinu međunarodne mobilnosti (Leadbeater, 2000), (2)
konkurentnost ovisi o dostupnosti onih sredstava koje konkurenti ne mogu lako imitirati
(Barney, 1991) i (3) u razvijenim privredama, konkurentnost sve više proizlazi iz onih
sredstava koja stvaraju proizvode i usluge visoke vrijednosti a to su u prvom redu znanja,
vještine, kreativnost i talenti (Leadbeater, 2000). U takvim uvjetima je značaj ljudskih
potencijala sve naglašeniji, a samim time i značaj adekvatnog upravljanja ljudskim
potencijalima.
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Jednako tako, prepoznato je kako su mala i srednja poduzeća glavni pokretač razvoja svakog
suvremenog gospodarstva i temeljni segment poduzetničkog djelovanja. Osnovne
karakteristike malih i srednjih poduzeća, kao što su fleksibilnost, inovativnost, dinamičnost,
visoka stopa zapošljavanja, stvaranje novih radnih mjesta, visoka stopa povrata od investicija,
i druge, čine ih dragocjenim segmentom svakog gospodarstva.
Prema podacima Eurostata za 2012. godinu u zemljama EU-27, bilo je ukupno 20.355.839
malih i srednjih poduzeća, odnosno 99,8% od ukupnog boja poduzeća. U istoj godini sektor
malog gospodarstva zapošljavao je 86.814.717 osoba ili 66,5% ukupno zaposlenih u EU-27,
te je ostvario 57,6% ukupno stvorene bruto dodane vrijednosti. Ovi podaci govore o značajnoj
ulozi koju mala i srednja poduzeća imaju u europskom gospodarstvu, a slični se podaci mogu
pronaći i za ostala svjetska gospodarstva. Malo gospodarstvo u Republici Hrvatskoj, prema
podacima za 2011. godinu obuhvaćalo je 168.443 poduzeća, odnosno 99,7% ukupnog broja
poduzeća. Sektor MSP-a značajno pridonosi razvoju hrvatskog gospodarstva u smislu
zapošljavanja (50%), izvoza (40%) te dodane vrijednosti (56%)1.
Sve navedeno jasno govori o značaju adekvatnog upravljanja ljudskim potencijalima, kao i o
značaju sektora malog gospodarstva u zapošljavanju. Unatoč tome, evidentan je relativno mali
broj radova koji proučavaju problematiku upravljanja ljudskim potencijalima u malim i
srednjim poduzećima. Heneman, Tansky i Kamp (2000.) navode kako postoji samo 17
empirijskih istraživanja koja ispituju upravljanje ljudskim potencijalima u malim i srednjim
poduzećima u razdoblju od 1984. do 1999. godine. Nakon pregledanih više od 400 članaka,
zaključuju kako je dostupna literatura uglavnom preskriptivna, postoji ograničeni broj dobrih
deskriptivnih istraživanja i vrlo mali broj analitičkih istraživanja. Posebno je uočen nedostatak
kvantitativnih istraživanja s postavljenim i testiranim hipotezama o upravljanju ljudskim
potencijalima u malim i srednjim poduzećima. Slično, navode i Dabić, Ortiz i Ramero-
Martinez (2011.) kada tvrde kako je malo ozbiljnog akademskog rada posvećeno izučavanju
prakse upravljanja ljudskim potencijalima u malim i srednjim poduzećima.
To naravno ne znači da se efektivne prakse upravljanja ljudskim potencijalima velikih
poduzeća mogu automatski primjenjivati i u praksi malih i srednjih poduzeća. Upravo
suprotno, zbog specifičnosti subjekata malog gospodarstva potrebno je razviti teoriju koja će
se moći primjenjivati u tim organizacijama. U tom smislu potrebno je najprije opisati
istraživani fenomen, za što su potrebna deskriptivna istraživanja prakse upravljanja ljudskim
potencijalima u malom gospodarstvu kao i analiza slučajeva koji ilustriraju tu praksu. Sljedeći
korak je razviti taksonomiju ili okvir za kategoriziranje i organiziranje varijabli identificiranih
promatranjem, što će pomoći u razvijanju provjerivih hipoteza koristeći teoriju kao vodič
(Tansky i dr., 2004.).
Svrha ovog rada je dati dublji uvid u fenomen upravljanja ljudskim potencijalima u malim i
srednjim poduzećima, analizom relevantne literature iz ovog područja.
2. Upravljanje ljudskim potencijalima

Isticanje važnosti ljudi za organizacijsku uspješnost te općenito znanstveno bavljenje
'ljudskom stranom' organizacije i upravljanja nije novo. Relativno novo je stvarni praktični
interes poduzeća i njihova upravljanja (menadžmenta) za ljudske potencijale i njihov razvoj,
kao vitalni interes ne samo razvoja i uspješnosti poslovanja nego i samog opstanka poduzeća
(Bahtijarević-Šiber, 1998.). O značaju ljudskih potencijala za uspješnost organizacija govorili
1
prema Izvješću opservatorija malog i srednjeg poduzetništva u Republici Hrvatskoj 2012., str. 18.,
preuzeto 25. ožujka 2014. na
http://www.minpo.hr/UserDocsImages/2.Izvje%C5%A1%C4%87e%20opservatorija%20malog%20i%2
0srednjeg%20poduzetni%C5%A1tva%20za%202013..pdf
P - 245
su mnogi autori, no možda ga je najbolje ilustrirao Fitz-enz (2000.) navodeći kako su ljudi, a
ne novac, zgrade ili oprema ključ diferenciranja organizacija. U tzv. novoj ekonomiji,
ekonomiji znanja nepobitno je da ljudi postaju poluga za ostvarivanje profita. Sva imovina
poduzeća, osim ljudi, je inertna. To su pasivni resursi koji trebaju ljudsko djelovanje kako bi
stvarali vrijednost.
Ljudski potencijali se sve više smatraju najbitnijim čimbenikom proizvodnje i najvažnijim
izvorom ekonomskog napretka kao i pokretačem ekonomskog rasta. Ljudski kapital je ključni
čimbenik uspjeha ne samo znanjem intenzivnih organizacija, već i gotovo svih drugih vrsta
organizacija. Ljudski kapital jedne organizacije uključuje znanje i vještine zaposlenika,
kulturu i vrijednosti te je temelj stvaranja i ostale nematerijalne imovine koja zajedno s
ljudskim kapitalom čini intelektualni kapital te organizacije. Ljudskim se potencijalima daje
sve veće značenje, oni će u budućnosti biti odlučujuća konkurentska snaga. To se može uočiti
i u promjenama u terminologiji: termin radnici i radna snaga zamjenjuju se terminima
suradnici, kadrovi, ljudski resursi, ljudski potencijal i ljudski kapital. Zamjena termina nije
formalnog karaktera, već ona proizlazi iz shvaćanja važnosti čovjeka i njegova potencijala
kao nositelja poslovnog uspjeha i razvoja. (Avelini Holjevac, 2005.).
Sam pojam 'ljudski kapital' zajednički je nazivnik kojim su ekonomisti obuhvatili vještine,
znanja i sposobnosti zaposlenika organizacije, ili stanovništva neke zemlje. Taj izraz evocira
dvije povezane ideje: prva je da su sposobnosti zaposlenika ključan proizvodni input, a druga
je da se sredstva uložena u obrazovanje, obuku i druge oblike investiranja u ljudski kapital
mogu analizirati i promatrati na isti način kako se to čini s investicijama u fizički kapital.
Posebno je bitno istaknuti da zaposlenici nisu sami po sebi ljudski kapital već to u kontekstu
intelektualnog kapitala postaju kada svoja znanja ili kreativnost, timski rad ili bilo koje drugo
obilježje pretvore u aktivnosti koje doprinose uspjehu poslovnog subjekta i ostvarivanju
njegove misije i ciljeva poslovanja.
Ako se složimo da su ljudi ti koji su presudni za uspješnost današnjih organizacija, proizlazi
da je osnovni zadatak koji stoji pred suvremenim organizacijama nastojanje i činjenje svega
što je u njihovoj moći da u svoje okrilje privuku i da zadrže najbolje ljude, odnosno,
kvalitetno obavljanje širokog raspona aktivnosti i zadataka menadžmenta ljudskih potencijala
(Pološki Vokić, 2004.).
Upravljanje ljudskim potencijalima predstavlja skup onih aktivnosti menadžmenta koje su
usmjerene na privlačenje, razvoj i održavanje efektivnih kadrova u organizaciji (Daft, 1997.).
Sam pojam ima četiri razine značenja i označava: (1) znanstvenu disciplinu, (2) funkciju
menadžmenta, (3) poslovnu funkciju unutar organizacija i (4) specifičnu filozofiju i pristup
menadžmentu.
Kao znanstvena disciplina, upravljanje ljudskim potencijalima predstavlja organizirano znanje
utemeljeno na praksi, čije je područje istraživanja usmjereno na razumijevanje, predviđanje,
usmjeravanje, mijenjanje i razvoj ljudskog ponašanja i potencijala. Kao i svaka druga znanost,
i ova znanstvena disciplina ima za cilj spoznavanje stvari kakve one jesu te saznavanje
sredstava i postupaka radi oblikovanja i mijenjanja. Temeljni cilj je dakle, otkrivanje
zakonitosti i stvaranje modela, metoda, načela i postupaka uspješnog upravljanja i razvoja
ljudskih potencijala u organizacijama.
Kao funkcija menadžmenta, upravljanje ljudskim potencijalima predstavlja širok raspon
pojedinačnih aktivnosti kao što su planiranje, privlačenje, odabir, procjena, motiviranje,
obuka i razvoj, upravljanje kompenzacijama i radni odnosi. Cilj ove menadžerske funkcije je
osiguranje kvalitetnih ljudi, njihova motiviranja, obrazovanja i razvoja tako da postižu visoke
rezultate i daju doprinos ostvarenju organizacijskih ciljeva.
Kao poslovna funkcija upravljanje ljudskim potencijalima predstavlja zasebnu organizacijsku
cjelinu u kojoj se iz ukupne zadaće organizacije deriviraju i ujedinjuju poslovi i zadaće vezani
P - 246
za ljude, njihovo pribavljanje, izbor, obrazovanje i druge aktivnosti osiguranja i razvoja
zaposlenika. Upravljanje ljudskim potencijalima kao specifična filozofija i pristup
menadžmentu ljude vidi kao najvažniji resurs i potencijal te ključnu strategijsku i
konkurentsku prednost, odnosno filozofija usmjerena na meke elemente organizacijske
uspješnosti u kojima ljudi imaju središnje mjesto.
Upravljanje ljudskim potencijalima u užem smislu se definira kao niz međupovezanih
aktivnosti i zadaća menadžmenta i organizacija usmjerenih na osiguravanje adekvatnog broja
i strukture zaposlenika, njihovih znanja, vještina, interesa, motivacije te oblika ponašanja
potrebnih za ostvarivanje aktualnih, razvojnih i strategijskih ciljeva organizacije
(Bahtijarević-Šiber, 1999.).
Aktivnosti ULJP-a Rezultati ULJP-a Poslovni rezultati

 planiranje,  zadovoljstvo zaposlenika,  profit,
 privlačenje,  motivacija zaposlenika,  tržišna vrijednost,
 odabir,  zadržavanje zaposlenika  tržišni udio,
 nagrađivanje, (nasuprot napuštanju),  porast prodaje,
 sudjelovanje,  prisutnost zaposlenika  produktivnost,
(nasuprot apsentizmu),
 obuka,  kvaliteta proizvoda,
 poboljšani odnosi između
 razvoj, zaposlenika i menadžera,  zadovoljstvo kupaca,
 motiviranje,  uključenost zaposlenika,  razvoj proizvoda,
 decentralizacija,  povjerenje,  buduće investicije.
 ostale aktivnosti.  odanost i predanost,
Kontingencijske i/ili kontrolne varijable

na razini organizacije:
starost, veličina, tehnologija, kapitalna intenzivnost, razina sindikalne organiziranosti, industrija, itd.
na razini pojedinačnog zaposlenika:
dob, spol, razina obrazovanja, radno iskustvo, nacionalnost, itd.
Prikaz 1 Utjecaj aktivnosti upravljanja ljudskim potencijalima (ULJP) (Paauwe i Richardson, 1997.)
Iako navedene aktivnosti (funkcije) upravljanja ljudskim potencijalima (prikaz 1) pomažu

objasniti pojam upravljanja ljudskim potencijalima, same po sebi nisu dovoljne kako bi se on
precizno definirao. Tome u prilog govori činjenica o postojanju različitih pristupa izučavanju.
Unutar normativnog pristupa postoje dvije grupe, poznate kao Harvardski pristup ili 'meki'
pristup upravljanju ljudskim potencijalima i Michiganski pristup ili 'tvrdi' pristup (Boselie,
2002.).
Meki pristup upravljanju ljudskim potencijalima naglašava ljudski (humani) aspekt ljudskih
potencijala. Prema ovom pristupu predanost zaposlenika predstavlja značajan izvor
konkurentske prednosti, pa bi upravljanje ljudskim potencijalima trebalo biti usmjereno na
razvijanje te predanosti. Ovaj pristup uzima u obzir točke gledišta brojnih dionika, uključujući
dioničare, zaposlenike i sindikate. Tvrdi pristup upravljanju ljudskim potencijalima promatra
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ljudske potencijale kao resurs. Prema ovom pristupu, upravljanje ljudskim potencijalima treba
nastojati ostvariti unutarnji sklad prakse upravljanja ljudima, te vanjski sklad između prakse
upravljanja ljudskim potencijalima i poslovne strategije. Ova strategijska perspektiva poznata
je i pod nazivom strategijsko upravljanje ljudskim potencijalima (Snell, 1992.). Ovaj je
pristup uglavnom usmjeren na točku gledišta vlasnika odnosno dioničara.
Izučavanje upravljanja ljudskim potencijalima ne razlikuje se samo u navedenim normativnim
modelima, već i u odnosu na cilj istraživanja. U tom smislu moguće je razlikovati tri opće
razine teorija o upravljanju ljudskim potencijalima (Guest, 1997.): (1) normativne ili
preskriptivne studije odražavaju stajalište da postoji dovoljan fundus znanja koji može
predstavljati temelj za propisivanje najbolje prakse ili da određeni skup vrijednosti ukazuje na
najbolju praksu; (2) deskriptivne studije su one koje opisuju neko područje na sveobuhvatan
način i (3) konceptualne ili strategijske studije koje su usmjerene na odnos između praksi i
politika upravljanja ljudskim potencijalima i drugih varijabli. Pri tome se politike i prakse
upravljanja ljudskim potencijalima mogu promatrati kao zavisne varijable na koje utječu
određeni činitelji, ili kao nezavisne varijable, dakle kao aktivnosti koje utječu na
organizacijske rezultate.
U odnosu na teorijski pristup izučavanju upravljanja ljudskim potencijalima, u literaturi se
uobičajeno javljaju tri temeljna pristupa: resursni pristup izučavanju, bihevioralni pristup te
kontingencijski pristup. No valja napomenuti da postoje i drugi, obzirom na
multidisciplinarnost ovog područja istraživanja.
Resursni pristup temelji se na pretpostavci kako razlike između fizičkih, financijskih i
ljudskih resursa između pojedinih organizacija uzrokuju temeljnu heterogenost u njihovom
produktivnom potencijalu. Obzirom na tu heterogenost, dugoročna konkurentnost poduzeća
ovisi o resursima koji ga ne samo razlikuju od konkurenata, već i koji su trajni i teški za
imitirati ili zamijeniti (Rangone, 1999.). Ono što danas čini temelj konkurentske prednosti
organizacija su znanje, vještine i kreativnost, koji pomažu stvoriti visoko produktivne
poslovne procese kao i proizvode i usluge visoke dodane vrijednosti. Ljudski kapital je, dakle,
temelj dugoročne održive prednosti suvremenih organizacija.
Jedna od osnovnih karakteristika ljudskih resursa je njihova ovisnost o situacijskim
čimbenicima (kontekstu) pojedinih organizacija. Za razliku od ostalih vrsta resursa koje se
mogu kupovati i prodavati na tržištu po određenoj cijeni, vrijednost ljudskog kapitala uvelike
ovisi o danoj situaciji. Ovaj problem je manje izražen na makro-razini proučavanja, dok je na
razini organizacija izuzetno značajan, budući se ne promatra cijela populacija unutar zadanih
elemenata okruženja, već je središte interesa pojedinac ili skupina pojedinaca koji djeluju u
različitim uvjetima. Na ovoj razini proučavanja sposobnost ljudskog kapitala da stvara
vrijednost ovisi o specifičnim uvjetima. Kompetencije koje su ključne za jednu organizaciju
ili privrednu granu mogu za drugu biti ograničavajući čimbenik. Navedeno predstavlja temelj
situacijskog odnosno kontingencijskog pristupa.
Osnovne ideje kontingencijske teorije leže u radovima Burnsa i Stalkera (1961.) te Lawrencea
i Lorscha (1967.). Teorija se razlikuje od klasičnog pristupa menadžmentu i klasičnih
organizacijskih teorija budući pretpostavlja da ne postoji jedan najbolji način organiziranja
koji bi mogle primjenjivati sve organizacije, a koji bi rezultirao maksimalnim poslovnim
rezultatom. Kontingencijska teorija počiva na općoj hipotezi da organizacije čija unutarnja
obilježja najbolje odgovaraju zahtjevima njihova okruženja na najbolji način ostvaruju sklad
između elemenata unutarnjeg i vanjskog okruženja (Scott, 2003.). Kontingencijska teorija
pretpostavlja da organizacije ostvaruju učinkovitost usklađivanjem obilježja organizacije sa
situacijskim čimbenicima koji utječu na njihovo poslovanje, kao što su okruženje
organizacije, veličina i starost (dob) organizacije, priroda posla, tehnologija, strategija itd.
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Upravo ti čimbenici su značajni za proučavanje upravljanja ljudskim potencijalima u malim i
srednjim poduzećima obzirom na heterogenost sektora malog gospodarstva.
3. Upravljanje ljudskim potencijalima u malim i srednjim poduzećima

Osim ranije navedenih kvantitativnih pokazatelja razlika između malih i velikih poduzeća,
postoje i brojna kvalitativna razlikovna obilježja. Kontekstualni okvir 'veličine poduzeća'
utječe i na druge dimenzije organizacijskih karakteristika. Primjerice, veličina poduzeća može
utjecati na strukturne dimenzije organizacije. S porastom veličine organizacije raste i potreba
za decentralizacijom i stvaranjem formalnih komunikacijskih kanala. To zahtijeva i određenu
razinu standardizacije procesa i postupaka, specijalizaciju i formalizaciju (Nooteboom,
1993.). Osim toga, mala i srednja poduzeća imaju manje financijskih resursa od velikih
poduzeća, i često imaju poteškoća pribaviti ih iz vanjskih izvora. U tom su pogledu još više
upućena na adekvatno korištenje ljudskih resursa odnosno, ljudskih potencijala kao mogućeg
izvora konkurentskih prednosti.
Najveći broj radova o upravljanju ljudskim potencijalima u malim i srednjim poduzećima
temelje se na kvalitativnim istraživanjima, kao što su utvrdili Heneman i dr. (2000.) u svom
opsežnom pregledu literature koji uključuje 403 rada unutar 28 različitih publikacija. Pri tome
je samo 14 radova uključivalo kvantitativne metode analize. Oni zaključuju kako nedostatak
informacija o ljudskim potencijalima u malim i srednjim poduzećima predstavlja problem za
teoriju, istraživanje i praksu.
Pregledom dostupne literature vidljivo je da mala i srednja poduzeća znatno manje koriste
praksu sustavnog upravljanja ljudskim potencijalima nego što to čine velika poduzeća
(Hornsby i Kuratko, 1990.). To je u skladu s činjenicom da mala i srednja poduzeća češće
posluju na neformalan i fleksibilan način nego velika poduzeća, ili kao što su Koch i McGrath
(1996.) zaključili, veličina poduzeća proporcionalno je povezana s planiranjem ljudskih
potencijala i formalnom obukom, kao i s razinom ukupne sofisticiranosti prakse upravljanja
ljudima. I brojni drugi autori utvrdili su slično kako u odnosu na velika, mala poduzeća
provode manje formalizirane aktivnosti upravljanja ljudskim potencijalima. Neformalnost i
fleksibilnost upravljanja ljudskim potencijalima autori različito tumače, od mišljenja da je
takav pristup adekvatan za mala poduzeća budući im omogućuje lakši odgovor na veću razinu
neizvjesnosti okoline nego je imaju velika poduzeća, do onoga kako je glavni razlog za to
nedovoljno znanje vlasnika ili menadžera tih poduzeća o problematici upravljanja ljudskim
potencijalima. Nadalje je utvrđeno kako su zaposlenici u malim i srednjim poduzećima manje
specijalizirani od zaposlenih u velikim poduzećima, budući često moraju raditi širok raspon
različitih poslova, a ukazano je i kako ta poduzeća manje ulažu u obuku i razvoj zaposlenih.
No utvrđene su i velike razlike unutar samog sektora malog gospodarstva, što dokazuje kako
praksa upravljanja ljudskim potencijalima u malim i srednjim poduzećima može biti na
znatno većoj razini sofisticiranosti od uobičajeno očekivane, te da ovisi o situacijskim
čimbenicima karakterističnim za pojedino poduzeće ili skupinu poduzeća. Primjerice,
Deshpande i Golhar (1994.) utvrdili su kako veliki broj malih proizvodnih poduzeća
primjenjuje praksu upravljanja ljudskim potencijalima na jednakoj razini na kojoj to čine
veliki. Ovo, naravno, nije jedini primjer istraživanja sa sličnim rezultatima.
Veoma veliki broj radova istražuje pitanje razlike u plaćama zaposlenika malih i srednjih u
odnosu na zaposlenike velikih poduzeća. U najvećem broju slučajeva, mala poduzeća
isplaćuju i manje plaće zaposlenima (Audretsch i dr., 1999.). Ovu je razliku moguće objasniti
razlikom u praksi privlačenja i pribavljanja zaposlenika, budući su velika poduzeća u
mogućnosti privući sposobnije radnike. Iako zbog velikog broja zaposlenih nisu u mogućnosti
pratiti rezultate rada svakog pojedinog zaposlenika na isti način kako to čine mala poduzeća,
nudeći veći povrat na obrazovanje u mogućnosti su privući najkvalitetnije ljude.
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Postoji i veliki broj radova koji se bave pitanjem da li se praksa upravljanja ljudskim
potencijalima u malim i srednjim poduzećima provodi sustavno i s određenim ciljem, ili je
posljedica zakonskih obveza i ad hoc odluka. Drugim riječima, u kojoj mjeri način na koji ova
poduzeća upravljaju svojim ljudima odgovara normativnim modelima. Opći je stav kako ova
praksa ovisi isključivo o vlasniku ili menadžeru koji ujedno definira i odnose s zaposlenicima.
Uvjeti rada su često neadekvatni, visoka je stopa napuštanja, a mala razina obuke. Ranije
spomenute niže naknade također govore u prilog ovome. Čak i promjene upravljanja ljudskim
potencijalima u tim poduzećima nisu usklađene niti izvedene iz opće poslovne strategije.
Mala i srednja poduzeća uglavnom nemaju odjel ili menadžera ljudskih potencijala (Kok i dr.,
2003.), stoga praksa upravljanja ljudima uglavnom provodi vlasnik ili menadžer organizacije.
Postojanje ili izostanak odjela ili menadžera ljudskih potencijala može imati utjecaja na razinu
formaliziranosti aktivnosti upravljanja ljudskim potencijalima, koja se povećava u slučaju
postojanja odjela ili menadžera.
Jedan od mogućih čimbenika utjecaja na postojanje ili nepostojanje formalno ustrojenog
sustava upravljanja ljudskim potencijalima je i razina kvalificiranosti zaposlenika. Bacon i
Hoque (2005.) navode kako organizacije s većim udjelom niskokvalificiranih radnika provode
manji broj aktivnosti (funkcija) upravljanja ljudskim potencijalima, za razliku od onih koje
zapošljavaju visoko stručno osoblje. Zaključuju kako je radnike s nižim razinama
kvalifikacija lakše zamijeniti, pa je u tom slučaju upravljanje ljudskim potencijalima manje
potrebno nego kada se radi o kvalificiranim i stručnim djelatnicima.
Ipak, postoji i velika skupina autora koji smatraju kako su neformalnost i fleksibilnost u
pristupu upravljanja ljudskim potencijalima iznimno prikladni za mala i srednja poduzeća,
naglašavajući bihevioralne prednosti koje mala poduzeća imaju u odnosu na velika, kada je u
pitanju odnos s radnicima, a neformalnost i fleksibilnost omogućavaju individualan i direktan
pristup uspostavljanju odnosa s djelatnicima. Marlow i Patton (1993.) postavljaju pitanje da li
je takva praksa doista upravljanje ljudskim potencijalima, zbog očitog nedostatka strateškog
pristupa. Neformalnost u pristupu ne može se automatizmom povezati sa skladnim
međuljudskim odnosima (Ram i dr., 2001.), isto kao što ni formalnost upravljačkih tehnika ne
predstavlja suštinu upravljanja ljudskim potencijalima.
4. Zaključak
Većina istraživanja u području upravljanja ljudskim potencijalima provedena je unutar velikih
poduzeća. Stručnjaci navode kako nije moguće jednostavno proširiti ta istraživanja na sektor
malog gospodarstva, a još manje je moguće prakse upravljanja na jednak način primjenjivati
unutar velikih i malih poduzeća, obzirom na niz specifičnosti koje su direktno povezane s
veličinom poduzeća. Stoga je potrebno razviti teorije koje se odnose na upravljanje ljudskim
potencijalima u malim i srednjim poduzećima (Tocher i Rutherford, 2009.). To znači ići korak
dalje od utvrđivanja složenosti i heterogenosti male privrede, korak prema objašnjavanju i
razumijevanju posebnih čimbenika okruženja tih organizacija i njihovu utjecaju na
upravljanje dokazano značajnim resursom – ljudskim potencijalima.
Utvrđeno je kako složeni međuodnosi između vanjskih strukturnih čimbenika i unutarnje
organizacijske dinamike oblikuju upravljanje ljudskim potencijalima u malim i srednjim
poduzećima na različite načine (Harney i Dundon, 2006.). Upravljanje ljudskim potencijalima
u tim organizacijama nije dosljedan skup praksi utvrđenih literaturom, već se često javlja kao
neformalan proces koji se javlja prema prilikama.
Normativni modeli upravljanja ljudskim potencijalima koji propisuju 'najbolju praksu' ili
'najbolji sklad' imaju značajna ograničenja kada se primjenjuju u sektoru malog gospodarstva.
U suštini, propisivanje najbolje prakse pretpostavlja pretjerano jednostavan, univerzalistički
način djelovanja u odnosu na ljudske potencijale koji se pokazao neodrživ pod utjecajem
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različitih kontingencija, u prvom redu organizacijskog konteksta, tržišnih uvjeta i
institucionalnih snaga. To se posebno odnosi na mala poduzeća obzirom na njihovu
osjetljivost na pritiske okoline.
Mala i srednja poduzeća mogu ostvarivati dobre rezultate čak i kada u skromnoj mjeri
provode neke od aktivnosti upravljanja ljudskim potencijalima. Odluke o ljudskim
potencijalima su pod snažnim utjecajem tržišta rada i tržišta proizvoda i usluga, zatim pod
utjecajem društvenih normi i zakonodavnog okruženja, pa se u malim i srednjim poduzećima
upravljanje ljudskim potencijalima stvara shodno tim utjecajima, a ne dizajnira se na način
kako se to čini u velikim poduzećima.
Poduzeća nisu hermetički zatvoreni sustavi koji primjenjuju formalizirane prakse s jasnim
ciljevima. Promatrajući upravljanje ljudskim potencijalima na taj način, uočava se samo dio
onoga što ono znači. Za mala i srednja poduzeća, izloženost raznim čimbenicima iz okruženja
i rezultirajuća nesigurnost znači i veću osjetljivost na promjene okoline. Uzimajući u obzir
činjenicu da mala i srednja poduzeća imaju značajno manju mogućnost utjecaja na okolinu i
njenog kontroliranja, pri izučavanju se nužno moraju razmatrati kao otvoreni sustavi. Stoga je
upravljanje ljudskim potencijalima u njima pod snažnim utjecajem situacijskih čimbenika.
Iako još u svojim začecima, istraživanja upravljanja ljudskim potencijalima u malim i
srednjim poduzećima ukazuju na nekoliko značajnih čimbenika koji u velikoj mjeri utječu na
rezultate upravljanja ljudskim potencijalima i ukupne poslovne rezultate. To su u prvom redu
načini na koje se provode pojedinačne aktivnosti upravljanja ljudskim potencijalima
(planiranje, privlačenje, odabir, obuka, nagrađivanje i dr.). Sljedeći čimbenici koji dokazano
utječu na upravljanje ljudskim potencijalima u malim i srednjim poduzećima su osobine
vlasnika ili menadžera (u prvom redu stilovi vođenja), osobine zaposlenika te neformalni
društveni odnosi. Među vanjskim čimbenicima kao najznačajniji navode se struktura tržišta,
dostupnost, kvaliteta i cijena rada na tržištu rada, osnovne značajke grane ili sektora, lanac
vrijednosti i zakonodavni okvir.
Jasno je da je potrebno još dosta istraživačkog rada kako bi se u potpunosti objasnili i
razumjeli složeni međuodnosi i utjecaji tako velikog broja različitih varijabli. Vodeći računa o
značajnoj ulozi koju mala i srednja poduzeća imaju upravo u području zapošljavanja gotovo
svih gospodarstava, ovo je zadatak čiji će rezultati uvelike doprinijeti do sada neistraženom a
veoma bitnom području.
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Human Resource Management in SMEs
Anita Krolo Crvelin

University Department of Professional Studies, Split, Croata
Ivan Peronja
University Department of Professional Studies, Split, Croata
Abstract. Many small and medium-sized organisations (SMEs) are facing serious problems in the area
of human resource management (HRM), and at the same time human resources have the significant
role in creating and sustaining their competitive advantage. Entrepreneurs, owners and managers of
SMEs often ignore HRM activities, considering them inappropriate, to costly and to bureaucratic for
their organisations’ needs. The problem also lays in the fact that most of the existing knowledge is
derived from exploration within ‘atypical’ i.e. large enterprises, whereas there is small number of
studies that focus their interest on HRM in SMEs. The main objective of this paper is to contribute to
the understanding of HRM in SMEs, which make a significant share of total number of enterprises and
significant share of total employment of almost each national economy. Analysing the relevant
literature in this field, we have tried to give a deeper insight in the phenomenon of human resource
management in small and medium-sized organisations.
Key words: Human resource management, SMEs, contingencies.
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Analiza koncentracije tržišta osiguranja u Republici Hrvatskoj

mlolic@oss.unist.hr
Anamarija Zečević
anamarija.zecevic@gmail.com
Sažetak. Koncentraciju kao pojam vežemo uz određivanje tržišne moći pojedinog ekonomskog
subjekta u promatranoj industriji, koja se može definirati kao udio pojedinog ekonomskog subjekta na
tržištu (njegovog udjela u ukupnim prihodima grane/industrije) iz čega proizlazi sposobnost, odnosno
mogućnost pojedinog ekonomskog subjekta da donosi odluke u promatranom sektoru.
Analiza koncentracije u ovom radu provedena je na tržištu osiguranja u Republici Hrvatskoj koje
sačinjava dvadeset osam društava za životno/neživotno/mješovito osiguranje. Koncentracija na tržištu
osiguranja pokazuje u kojoj je mjeri određeno osiguravajuće društvo i/ili nekoliko njih u mogućnosti
utjecati na visinu premije (u okvirima zakonskih odredbi koje definiraju poslovanje društava za
osiguranje), što je ekvivalent cijene proizvoda, odnosno usluga, na dotičnom tržištu.
Cilj rada je odrediti stupanj koncentracije u industriji osiguranja uzimajući obračunate bruto premije
pojedinih osiguravajućih društava u ukupnoj masi obračunatih bruto premija na nacionalnoj razini kao
pokazatelj udjela na tržištu. Referirajući se na dotični pokazatelj permutira se niz pokazatelja
koncentracije: omjer koncentracije (CR), Hirschman-Herfindahlov indeks (HHI), Hall-tidemanov
indeks (HTI), Rosenbluthov indeks (RI), opsežan indeks industrijske koncentracije (CCI), mjera
entropije (E), Gini koeficijent (G) i Lorenzova krivulja.
Nakon što se odrede vrijednosti navedenih pokazatelja koncentracije odrediti će se i njihov stupanj
povezanosti, odnosno, odrediti će se u kojoj mjeri različiti pokazatelji koncentracije upućuju na
istovjetan zaključak kako bi se ponudile preporuke o optimalnim pokazateljima koncentracije za
dotičnu industriju. Vremenski period za koji je provedena analiza uključuje razdoblje od 2007. do
2012. godine pri čemu su u analizi korišteni godišnji podaci.
Ključne riječi: analiza koncentracije, tržište osiguranja, pokazatelji koncentracije
1. Uvod
Tržišna struktura objašnjava veličinu moći prodavatelja i kupaca na različitim tipovima tržišta
i njihovo različito ponašanje s obzirom na razlike u visini njihove tržišne moći, pri čemu se
tržišna moć definira kao mogućnost poduzeća da na tržištu nesavršene konkurencije više ili
manje autonomno odredi cijenu proizvoda (Pavić, Benić, Hashi, 2007). Tri osnovna elementa
koja se koriste kao determinante tržišne strukture su: tržišni udio najveće tvrtke na tržištu,
tržišni udio najjačih konkurenata tvrtke s najvišim udjelom na tržištu i barijere ulasku u
promatranu granu, odnosno industriju (smatra se da veći broj tvrtki na tržištu podrazumijeva i
lakši ulazak na tržište; vrijedi i obrnuto) (Shepherd&Shepherd, 2004). Kako bi se odredila
tržišna moć pojedinog „igrača“ na tržištu potrebno je odrediti udio dotičnog subjekta u
ukupnim prihodima grane, odnosno, kako bi se odredila sama tržišna struktura promatrane
industrije, neophodno je odrediti stupanj industrijske koncentracije. Stupanj industrijske
koncentracije osigurava korisne informacije o konkurentskim uvjetima koji postoje u nekoj
industriji u određenoj jedinici vremena (Pervan, 2007), a isti se određuje uz pomoć različitih
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mjera ili pokazatelja koncentracije. Značaj mjera koncentracije proizlazi iz njihove
mogućnosti prikazivanja promjena u tržišnoj strukturi. Iste pokazuju promjene i u tržišnoj
moći osiguravajućih društava, konkurenciji na nivou industrije kao rezultat ulaska i izlaska
osiguravajućih društava, kao i promjene temeljem spajanja i pripajanja (Bikker i Haaf, 2002).
U tom smislu, imajući u vidu važnost poznavanja tržišne strukture pojedinog tržišta ili
industrije, u cilju poznavanja tržišnih prilika na istom, analizirana je tržišna struktura u
industriji osiguranja u Republici Hrvatskoj.
Tržište, odnosno industrija osiguranja u Hrvatskoj, koje je u 2012. godini obuhvaćalo
dvadeset i osam osiguravajućih društava, predmet je ovog istraživanja koje za cilj ima,
posredstvom različitih pokazatelja koncentracije definirati tip tržišne strukture u dotičnoj
industriji. Kao pokazatelj udjela na tržištu korištena je zaračunata bruto premija, odnosno
udjel iste u ukupno zaračunatoj bruto premiji na nivou industrije osiguranja.
Rad je organiziran na sljedeći način; u prvom je dijelu, nakon osvrta na tržišne uvjete
poslovanja na tržištu osiguranja, prikazan teoretski pregled pokazatelja koncentracije koji su
korišteni u istraživanju. Nakon toga slijedi analiza rezultata istraživanja koja uključuje
pregled izračunatih indeksa, odnosno pokazatelja koncentracije, definiranje njihova trenda,
kao i tipa tržišne strukture u industriji osiguranja na koji upućuju dobiveni indeksi. Nakon
toga slijedi i analiza međusobne ovisnosti tj. koeficijenata korelacije među izračunatim
pokazateljima kako bi se odredio/li optimalni pokazatelj/i za promatranu industriju.
Istraživanje obuhvaća vremenski period od 2007. do 2012. godine.
2. Tržište osiguranja u Republici Hrvatskoj

Prema izvješću HANFA-e koja od siječnja 2006. godine vrši nadzor nad sudionicima na
tržištu osiguranja (Andrijanić i Klasnić, 2007), na dan 31. prosinca 2012. na tržištu osiguranja
u Republici Hrvatskoj dozvolu za obavljanje djelatnosti osiguranja imalo je ukupno dvadeset
osam osiguravajućih društava; jedno društvo za reosiguranje te dvadeset sedam društava za
osiguranje.
Dolazak stranih investitora na domaće tržište osiguranja utjecao je na razvoj djelatnosti
osiguranja, na rast konkurentnosti hrvatskih društava za osiguranje, te na povećanje kvalitete i
raznovrsnosti proizvoda i usluga osiguranja. To je rezultat okretanja liberalizaciji, odnosno
otvaranju tržišta Republike Hrvatske inozemnim osigurateljima i postupnoj demonopolizaciji
tržišta osiguranja (Ćurak, 2004). Od ukupnog broja licenciranih društava za osiguranje
odnosno društava za reosiguranje, 2012. godine šesnaest društava bilo je u neposrednom
većinskom vlasništvu nerezidenata. Premijski udjel za šesnaest društava u neposrednom
većinskom vlasništvu nerezidenata na dan 31. prosinca 2012. iznosio je 41,8%, dok je za
preostalih dvanaest društava u većinskom vlasništvu rezidenata premijski udjel iznosio
58,2%. (HANFA, 2013).
Djelatnost osiguranja znatno utječe na razvoj gospodarstva svake zemlje, te je važan čimbenik
stabilnosti financijskog sustava. Udio ukupne premije u BDP-u 2012. godine je iznosio 2,74%
što je blagi oporavak u odnosu na 2011. kada je iznosio 2,68%. Udio premije neživotnih
osiguranja u BDP-u 2012. godine je iznosio 1.99%, a udio premije životnog osiguranja
0,75%. Prikazani udjeli su znatno viši nego u državama koje okružuju Republiku Hrvatsku s
istoka, ali u usporedbi s razvijenim zemljama Europske unije Republika Hrvatska znatno
zaostaje (HUO, 2013). S obzirom na raspoložive podatke za 2011. godinu prosječni udjel
ukupne premije osiguranja (ukupno životna i neživotna osiguranja) u BDP-u za zemlje
punopravne članice europske osigurateljne i reosigurateljne federacije Insurence Europe (32
zemlje) iznosio je 7,6% (HANFA, 2013). Kada uzmemo spomenuti podatak u obzir, te ga
usporedimo s istim podatkom za Republiku Hrvatsku u 2011. godini, jasno je da je u
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Republici Hrvatskoj taj pokazatelj znatno niži što ukazuje na ispodprosječnu razvijenost
tržišta osiguranja u odnosu na europski prosjek.
2.1 Zaračunata bruto premija
Prema izvješću HANFA-e društva za osiguranje ostvarila su u 2012. zaračunatu bruto premiju
u iznosu od 9,0 mlrd. kuna, što je za 1,1 % manje u odnosu na 2011., kada je premija iznosila
9,1 mlrd. kuna. Točnije, premija u segmentu neživotnih osiguranja smanjena je za 132,7 mil.
kuna (2,0%), dok je premija u segmentu životnih osiguranja porasla za 29,9 mil. kuna (1,2%).
U ukupnoj zaračunatoj bruto premiji na tržištu osiguranja u Republici Hrvatskoj i dalje
prevladavaju neživotna osiguranja, koja su činila 72,8% ukupne zaračunate bruto premije, dok
su životna osiguranja činila 27,2% zaračunate bruto premije (vidi Grafikon 1). U odnosu na
2011. godinu, u 2012. nije bilo značajne promjene udjela životnih i neživotnih osiguranja u
ukupnoj zaračunatoj bruto premiji, te i dalje nije vidljivo da se hrvatsko tržište približava
stanju koje prevladava u razvijenim europskim zemljama.
10.000.000
8.000.000
6.000.000
4.000.000
2.000.000
0
2007. 2008. 2009. 2010. 2011. 2012.
Životna osiguranja Neživotna osiguranja
Grafikon 1: Kretanje zaračunate bruto premije društava za osiguranje (u tis. kn.)

Prema izvješću HANFA-e, u strukturi ukupne zaračunate bruto premije u 2012. bila je
prisutna neravnomjerna raspodjela udjela pojedinih vrsta osiguranja u ukupnom
osigurateljnom portfelju, tako da su od ukupno dvadeset pet vrsta osiguranja samo dvije vrste
osiguranja (osiguranje od odgovornosti za upotrebu motornih vozila i životno osiguranje)
činile 56,1% ukupnog osigurateljnog portfelja. Osiguranja motornih vozila koja uključuju
osiguranje od odgovornosti za upotrebu motornih vozila (32,5%) i osiguranje cestovnih
vozila, poznatije kao kasko, činila su u 2012. godini 40,5% ukupne zaračunate bruto premije,
što je neznatno manje u odnosu na udjel od 40,8% iz 2011. godine.
Iz navedenog proizlazi kako su građani Republike Hrvatske i dalje usmjereni prema obveznim
proizvodima osiguranja (prvenstveno osiguranja od odgovornosti za upotrebu motornih
vozila), kao i osiguranjima vezanim uz kredite koje plasiraju kreditne institucije.
Poboljšanjem gospodarskih prilika postoji dakle i realna mogućnost rasta zaračunate bruto
premije manje zastupljenih proizvoda osiguranja iz ostalih skupina osiguranja.
Gustoća osiguranja (premija po stanovniku) u Hrvatskoj je u 2012. iznosila 2109 HRK.
Uspoređivanjem premije po stanovniku s europskim zemljama može se zaključiti da je
premija po stanovniku u Europi gotovo sedam puta veća od premije po stanovniku u
Republici Hrvatskoj, stoga se može zaključiti da hrvatsko tržište ima veliki potencijal za
razvoj osigurateljne djelatnosti (Vrljić, 2012). Razlog tome leži u činjenici da globalizacija
nosi sa sobom povećanje svih vrsta rizika pa je potreba za sigurnošću sve izraženija, a rezultat
toga je rast važnosti osiguranja i povećanje potražnje na tržištu osiguranja, što dokazuje
podatak da u razvijenim državama godišnja stopa povećanja naplaćene bruto premije
osiguranja brže raste od stope rasta BDP-a (Babić&Frančišković, 2011).
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2.2 Financijski rezultat poslovanja
U 2012. godini kao rezultat poslovanja društava za osiguranje i društva za reosiguranje
ostvarena je neto dobit od 545,9 mil. kuna, što u odnosu na 2011. predstavlja povećanje neto
dobiti u iznosu od 135,6 mil. kuna (HUO, 2013).
Od dvadeset sedam društava za osiguranje i jednog društva za reosiguranje koja su poslovala
na tržištu osiguranja u 2012. neto dobit u visini od 646,0 mil. kuna ostvarilo je sedamnaest
društava za osiguranje i jedno za reosiguranje, dok je gubitak u visini od 100,1 mil. kuna
ostvarilo deset društava za osiguranje.
U skupini životnih osiguranja neto dobit u iznosu 161,0 mil. kuna ostvarilo je jedanaest
društava za osiguranje, dok je gubitak u iznosu od 42,2 mil. kuna iskazalo šest društava za
osiguranje. U skupini neživotnih osiguranja neto dobit od 470,3 mil. kuna ostvarilo je
četrnaest društava za osiguranje, dok je gubitak u iznosu od 69,9 mil. kuna iskazalo šest
društava za osiguranje.
3. Teoretski pregled pokazatelja koncentracije

Teoretski pregled pokazatelja koncentracije nudi pregled pokazatelja korištenih u istraživanju:
omjera koncentracije, Herfindhal - Hirschmanovog, Hall-Tidemanovog i Rosenbluthovog
indeksa, opsežnog indeksa industrijske koncentracije, mjere entropije, Gini koeficijenta i
Lorenzove krivulje.
3.1 Omjer koncentracije
Koncentracijski omjer (CRn) je pokazatelj industrijske koncentracije koji uzima u obzir tržišni
udio n najvećih poduzeća u promatranoj industriji. U praksi se obično koriste pokazatelji za
četiri ili osam najkrupnijih poduzeća u industriji - poduzeća koja posjeduju najveću tržišnu
moć (Sharma & Tomić, 2011). U Velikoj Britaniji pak, varijabla n (odnosno broj najvećih
poduzeća koja predstavljaju osnovu za izračun koncentracijskog omjera) najčešće poprima
vrijednost 3 ili 5, dok se u Americi gotovo uvijek uzima vrijednost 4 (Pervan, 2007). Iskazana
u općem obliku, formula za izračun koncentracijskih omjera glasi:
gdje je:
- broj velikih poduzeća uzetih u razmatranje, a – tržišni udio i-tog poduzeća.
Vrijednost koncentracijskog omjera kreće se u rasponu od 0 do 1, a zbog lakše interpretacije
dobiveni omjer najčešće se množi brojem 100, te se tumači kao postotak udjela na određenom
tržištu (Ljubaj, 2005). Zavisno od dobivene vrijednosti koncentracijskih omjera određenog
broja vodećih poduzeća neke industrije, formulirat se i zaključak o razini konkurentnosti koji
u njoj postoji. Kada je koeficijent koncentracije manji, govorimo o manjoj koncentraciji ili o
nepostojanju koncentracije tržišne moći (0-50%), odnosno kada je on veći govorimo o većoj
ili apsolutnoj tržišnoj moći (50-100%) (Sharma&Tomić, 2011). Ako bi, primjerice,
koncentracijski omjer četiriju vodećih poduzeća (CR4) bili približno jednaki nuli, promatrana
industrija bi se mogla definirati kao izuzetno konkurentna budući da četiri vodeća poduzeća u
industriji imaju gotovo beznačajan tržišni udio. Nadalje, ako bi CR4 poprimio vrijednost
manju od 40 (pokazujući na taj način kako četiri vodeća poduzeća „kontroliraju“ manje od
40% tržišta), moglo bi se zaključiti kako se radi o vrlo konkurentskoj industriji, dok bi se za
industriju čija vrijednost koncentracijskih omjera četiriju poduzeća premašuje 60%, moglo
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reći da je (ne)konkurentna. Industrija u kojoj koncentracijski omjeri četiriju vodećih poduzeća
premašuju iznos od 60% najčešće se definira kao čvrsti oligopol (Pervan, 2007).
Jedan od osnovnih razloga zbog kojeg su koncentracijski omjeri tako često u uporabi vezuje
se uz jednostavnost njihova izračuna.
3.2 Herfindahl – Hirschmanov indeks
Najpoznatiji je pokazatelj industrijske koncentracije Herfindahl – Hirschmanov indeks (HHI),
koji često služi i kao polazište u definiranju drugih indeksa koncentracije stoga je njegova
primjena u praksi iznimno česta (Ljubaj, 2005). HHI pored distribucije tržišnog udjela n
vodećih poduzeća uzima u obzir i tržišne udjele ostalih poduzeća dotične industrije.
Vrijednost tog indeksa se dobije zbrajanjem kvadriranih tržišnih udjela svakog pojedinog
poduzeća u industriji, pa formula za njegov izračun glasi:
gdje je:
– tržišni udio i- tog poduzeća
- broj svih poduzeća određene industrije, odnosno tržišta (Pervan, 2007).
Indeks varira između 0 i 1, a što je bliži jedinici, to je veća koncentracija poduzeća u industriji
(N). Kako HHI izražava sumu kvadrata tržišnih udjela, vrijednosti mogu biti izražene i cijelim
brojevima pa indeks varira između 0 i 1002, odnosno 10 000. Što je veća vrijednost indeksa,
veći je i stupanj koncentracije koji postoji u promatranoj industriji, odnosno manji je stupanj
konkurentnosti. Maksimalna veličina od 1 (ili 10 000) ukazuje na postojanje monopola.
Najmanja vrijednost indeksa od 0,01 (ili 100) sugerira postojanje savršeno konkurentne
industrije (Sharma&Tomić, 2011). Sistematizacija tržišta u zavisnosti od dobivene vrijednosti
HHI indeksa predstavljena je Tablicom 1.
Tablica 1: Tumačenje vrijednosti HHI (Cerovac, 2005)
HHI KONCENTRATIVNOST TRŽIŠTA
0 do 1.000 Slabo koncentrirano tržište
Preko 1.000 do 1.800 Umjereno koncentrirano tržište
Preko 1.800 do 10.000 Visoko koncentrirano tržište
3.3 Hall-Tidemanov i Rosenbluthov indeks

Hall - Tidemanov (HTI) i Rosenbluthov indeks koncentracije (RI) vrlo su slični u svojoj formi
i naglašavaju apsolutnu vrijednost broja poduzeća pri izračunavanju koncentracije. Važnost
uključivanja apsolutnog broja poduzeća u izračun koncentracije proizlazi iz tvrdnje da broj
poduzeća u pojedinoj industriji djelomice može objasniti i mogućnost ulaska novog poduzeća
u određenu industriju. Naime, pretpostavlja se da je ulazak na tržište lagan ako na njemu
posluje veliki broj poduzeća u određenoj industriji, dok je relativno teže ući na tržište koje
pokriva nekolicina najjačih "igrača". HTI se izražava sljedećom formulom:
( ∑ )
gdje se tržišni udio svakog poduzeća si množi, tj. povezuje s pripadajućim rangom (i), s time
da se najvećem poduzeću dodjeljuje rang i=1, a najmanjem i=n. HTI može poprimiti
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vrijednost u rasponu od 1/n do 1. Vrijednosti blizu 0 označavaju savršenu konkurenciju, dok
bi indeks iznosio vrijednost 1 u slučaju čistog monopola (Ljubaj, 2005).
Hall-Tideman indeksu vrlo je sličan Rosenbluthov indeks (RI). Spomenuti indeksi se
razlikuju tek po načinu rangiranja poduzeća. Rosenbluthov indeks, kao i HTI i HHI, sumarna
je mjera koncentracije, odnosno uzima u obzir sva poduzeća. Rosenbluthov indeks se
izračunava kako slijedi:
( ∑ )
gdje je i rang poduzeća i, a si označava tržišni udio i-tog poduzeća. Glavna razlika između RI
i HTI jest u rangiranju poduzeća, pa je kod RI-ja rang j=1 dodijeljen najmanjem poduzeću, a
j=n najvećem poduzeću na tržištu. U slučaju RI indeksa manje poduzeće će dobiti veći rang, a
samim time više utječe na pokazatelj nego veće poduzeće. Rosenbluthov indeks, kao i HHI
indeks, zauzima svoju minimalnu vrijednost 1/n za poduzeća iste veličine, a maksimalnu
vrijednost od 1 u slučaju monopola. Prema tome ovaj pokazatelj je osjetljiv na ulazak malih
poduzeća. Zbog navedenog vrijednost RI-ja pada, iako najveći dio tržišta i dalje ostaje u
rukama najsnažnijih "igrača" (Ljubaj, 2005).
3.4 Opsežan indeks industrijske koncentracije
Pojedini pokazatelji industrijske koncentracije ističu ulogu velikih poduzeća te njihov utjecaj
na formiranje strukture tržišta ne uzimajući u obzir utjecaj manjih poduzeća, dok s druge
strane pojedini indeksi podcjenjuju važnost najvećih poduzeća (Ljubaj, 2005). Opsežan
indeks industrijske koncentracije (engl. Comprehensive Concentration Indeks - CCI)
predstavlja kombinaciju dvije vrste pokazatelja, te istodobno pokazuje relativnu disperziju
među poduzećima, ali i apsolutni broj poduzeća. Računa se dodavanjem tržišnog udjela
najvećeg poduzeća zbirnom indeksu koji pokriva preostala poduzeća u industriji. Formula za
izračun ovog indeksa glasi:
U prikazanoj formuli S1 označava tržišni udio prvog tj. najvećeg poduzeća u industriji, a n
ukupan broj poduzeća u industriji. Vrijednost CCI indeksa se kreće u rasponu od 0 do 1 gdje
vrijednost 0 označava savršenu konkurenciju, a vrijednost 1 označava monopol (Ljubaj 2005).
3.5 Mjera entropije
Koeficijent entropije (E) mjera je koja se najčešće koristi u informacijskoj teoriji kako bi se
odredila razina izvjesnosti povezana s određenim odlukama (Dumičić, Kolaković i Tipurić,
2002). Koeficijent entropije predstavlja sumu umnoška tržišnog udjela svakog poduzeća i
prirodnog logaritma njegove recipročne vrijednost, odnosno:
∑ ( )
gdje je:
– tržišni udio i– tog poduzeća
– broj svih poduzeća određene industrije, odnosno tržišta (Pervan, 2007).
Vrijednost indeksa E kreće se između 0 i log2n, stoga nije ograničena intervalom [0,1] kao
većina drugih indeksa koncentracije. Vrijednost entropije inverzna je stupnju koncentracije u
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industriji, pa doseže vrijednost 0 u slučaju monopola, a vrijednost log2n, kada su tržišni udjeli
svih poduzeća u određenoj industriji jednaki, te je koncentracija najmanja (Ljubaj, 2005).
Kako se može zaključiti iz prethodno iznesenog, indeks entropije daje veću važnost manjim
poduzećima.
3.6 Gini koeficijent i Lorenzova krivulja
Lorenzova krivulja, u kontekstu industrijske koncentracije se koristi kako bi se pokazao odnos
između broja poduzeća i njihovih udjela na tržištu. Kumulativni postotak poduzeća se
označava na horizontalnoj koordinati, a kumulativni postotak prihoda poduzeća označava se
na vertikalnoj koordinati.
Kada bi prihod industrije bio ravnomjerno raspoređen, odnosno kada bi svako poduzeće
ostvarilo isti iznos prihoda, distribucija prihoda bila bi predstavljena pravcem savršene
jednakosti distribucije (dijagonalna linija predstavlja pravac jednolike raspodjele). Ipak, u
praksi je češći slučaj da je krivulja stvarne distribucije - Lorenzova krivulja položena ispod
dijagonalnog pravca. Veća udaljenost Lorenzove krivulje od pravca savršene jednakosti
implicira veću nejednakost distribucije ostvarenih prihoda poduzeća. Jedna od njezinih
osnovnih prednosti je ta što istovremeno omogućuje vizualno i kvantitativno uspoređivanje
kumulativnih veza između vrijednosti navedenih varijabli (Pervan, 2007).
Mjera koncentracije temeljena na Lorenzovoj krivulji naziva se Ginijev koeficijent (GK).
Formula za izračun Ginijeva koeficijenta u slučaju raspolaganja s negrupiranim podacima
može biti napisana kao:
∑ ∑
∑
gdje je N broj podataka, a xi su pojedinačne vrijednosti varijable (Tipurić et al., 2002).
Vrijednost Ginijeva koeficijenta određena je iznosom u kojem Lorenzova krivulja odstupa od
pravca savršene jednakosti distribucije prihoda. Što je veće odstupanje Lorenzove krivulje od
dijagonalne linije, veća je i vrijednost Ginijeva koeficijenta. Vrijednost Ginijeva koeficijenta
može biti bilo koji realan broj iz segmenta [0,1]. U slučaju ne postojanja koncentracije na
tržištu, odnosno u situaciji kada se industrija može okarakterizirati kao konkurentna ( u smislu
da su sva poduzeća jednake veličine, tj. da imaju iste tržišne udjele), Lorenzova krivulja se
poklapa s pravcem savršene distribucije i Ginijev koeficijent poprima vrijednost GK=0.
Suprotno navedenom, u uvjetima kada bi industrija bila maksimalno koncentrirana
(monopol), vrijednost Ginijeva koeficijenta bila bi GK=1.
4. Rezultati istraživanja
U svrhu istraživanja, kao pokazatelj udjela pojedinog osiguravajućeg društva na tržištu
osiguranja u Republici Hrvatskoj korištena je zaračunata bruto premija odnosno udio
zaračunate bruto premije pojedinog osiguravajućeg društva u ukupnoj masi bruto premija na
razini industrije osiguranja (društva za reosiguranje čine tek mali dio tržište osiguranja i
reosiguranja i kao takva nisu predmet ovog istraživanja). Zaračunata je bruto premija
najprimjereniji pokazatelj performansi poslovnih subjekata u industriji osiguranja.
Kretanje izračunatih koeficijenata koncentracije za analizirano razdoblje prikazano je u
Tablici 2. Koncentracijski omjer izračunat je za najveća dva, četiri, odnosno osam društava.
Korištenje koncentracijskog omjera za samo dva poduzeća i nije uobičajeno, ali je ovdje
korišten iz očitog razloga što dva najveća osiguravajuća društva zauzimaju preko 40%
ukupnog tržišta. Iako sva tri izračunata koncentracijska omjera imaju silazan trend (s iznimno
skromnim oporavkom u 2012. godini), što upućuje na opadanje koncentracije odnosno porast
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konkurencije u industriji osiguranja, ipak udio najveća četiri društva obuhvaća dvije trećine
ukupnog tržišta. Poredak društava za osiguranje (po tržišnom udjelu) stavlja na čelo Croatia
osiguranje čiji je trenutni udio na tržištu tek nešto ispod 30% što je više nego dvostruko više u
odnosu na prvog sljedećeg konkurenta; Allianz Zagreb. Ovakav „omjer snaga“ prisutan je na
tržištu osiguranja već dulji niz godina s napomenom da se na drugom mjestu izmjenjuju već
spomenuti Allianz Zagreb i Euroherc, koje potom slijedi Jadransko osiguranje. Ovo je i razlog
zbog čega je izračunat udio dva najveća društva na tržištu. Udio svih ostalih osiguravajućih
društava kreće se od oko 5% (Kvarner VIG) pa na niže. Koncentracijski omjer prvih osam
društava u industriji također pokazuje silazan trend s udjela od 82,87% u 2007. na 76% u
2012.
Tablica 2: Vrijednosti izračunatih pokazatelja koncentracije, izračun autora
2007 2008 2009 2010 2011 2012
CR2 45,88 45,13 43,33 42,21 41,75 42,01
CR4 63,96 63,39 60,84 59,80 59,69 59,75
CR8 82,87 81,41 80,02 78,44 77,72 76,97
HHI 1601,232 1553,207 1458,057 1397,829 1357,383 1333,586
HTI 0,125 0,118 0,114 0,108 0,106 0,104
RI 0,028 0,024 0,024 0,025 0,025 0,025
CCI 0,425 0,417 0,403 0,393 0,387 0,383
E 2,315 2,370 2,407 2,454 2,481 2,497
GK 0,680 0,661 0,648 0,630 0,637 0,645
Herfindahl – Hirschmanov indeks (HHI), koji je među popularnijim pokazateljima

industrijske koncentracije, bilježi također padajuće vrijednosti kroz cijeli promatrani period sa
vrijednosti od 1601 u na 1333. Kod tumačenja vrijednosti HHI indeksa smatra se da
vrijednosti u rasponu od 1000 do 1800 upućuju na umjereno koncentriranu tržišnu strukturu,
kako se sve izračunate vrijednosti kreću upravo u tom intervalu može se konstatirati da je
tržište osiguranja u Hrvatskoj umjereno koncentrirano tržište (vidi Tablicu 1).
Kretanje apsolutnog broja osiguravajućih društava ponajviše determinira Hall-Tidemanov i
Rosenbluthov indeks (HTI i RI). Kako je njihov broj blago varirao u promatranom razdoblju
(od 2007. do 2012. redom; 22, 25, 24, 25, 26, 27 društava za osiguranje) ne čudi skromno
kretanje Rosenbluthovog indeksa, dok je pak, „snažnije“ reagirao Hall-Tidemanov indeks čiji
pad vrijednosti (sa 0,125 na 0,104) jasno upućuje na pad koncentracije na tržištu. Kako RI
stavlja naglasak na veća osiguravajuća društva koja u ovom slučaju i čine znatnu većinu
tržišnog udjela (oko dvije trećine) ne čudi njegova prilična neosjetljivost na promjene na
tržištu koje nastaju u preostalom dijelu tržišta.
Kad je riječ o opsežnom indeksu industrijske koncentracije (CCI) njegovo se kretanje gotovo
u potpunosti preklapa s kretanjem HHI indeksa o čemu svjedoči i Tablica 3 koja prikazuje
matricu koeficijenata korelacije među izračunatim pokazateljima. U navedenoj je tablici
vidljivo da koeficijent korelacije između HHI i CCI indeksa iznosi 0,999, gotovo savršena
korelacija.
Mjera entropije (E) također potvrđuje većinu ostalih rezultata, s tim da valja naglasiti da je
ovdje riječ o pokazatelju čija se vrijednost kreće inverzno u odnosu na porast koncentracije,
pa tako u navedenom razdoblju bilježi porast (sa 2,315 od maksimalno 3,09 na 2,497 od
maksimalno 3,29). Ovo pojašnjava i zašto podaci o koeficijentima korelacije pokazatelja
entropije s ostalim pokazateljima (u Tablici 3) ima negativan predznak.
Ginijev koeficijent (GK), predstavlja omjer između površine što je zatvara Lorenzova krivulja
s pravcem jednolike raspodjele i čitave površine ispod toga pravca. Kretanje Gini koeficijenta
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u promatranom razdoblju upućuje također na opadanje koncentracije u sektoru osiguranja, s
iznimkom u posljednjoj promatranoj godini. Kako je referentni interval od 0 do 1 (što bi bio
monopol) i ovaj pokazatelj, s vrijednostima oko 0,6, upućuje na umjerenu koncentraciju na
tržištu.
Iz prikaza Lorenzove krivulje evidentno je da je na tržištu osiguranja prisutna neravnomjerna
raspodjela prihoda što za posljedicu ima značajno odstupanje Lorenzove krivulje od pravca
jednolike raspodjele. Kako se može iščitati iz Grafikona, tek nešto manje od 80% ukupnog
broja osiguravajućih društava obuhvaća tek 20% ukupnih prihoda na tržištu.
100
Kumulativ proporcija ukupnih prihoda
80
60
40
20
0
0 20 40 60 80 100
Kumulativ proporcija osiguravajućih društava
Grafikon 1 Lorenzova krivulja tržišta osiguranja u RH, 2012. godina, izračuna autora
Tablica 3 prikazuje koeficijente korelacije među izračunatim pokazateljima kako bi se

uvidjelo u kojoj mjeri se pojedini koeficijenti kreću usklađeno, a s ciljem definiranja
najprimjerenijih pokazatelja za promatranu industriju, odnosno tržište osiguranja. Kod velike
većine pokazatelja prisutna je vrlo visoka korelacija s ostalim pokazateljima (preko 0,8) s
izuzetkom Rosenbluthovog indeksa koji ne pokazuje statistički značajnu korelaciju ni sa
jednim od preostalih pokazatelja. Nadalje, razine dobivenih koeficijenata korelacije su ne
samo iznimno visoke, već i statistički značajne na razini od 1% kod velike većine.
Tablica 3: Matrica koeficijenata korelacije, izračun autora
CR2 CR4 CR8 HHI HTI RI CCI E GK
CR2 1
CR4 0,993** 1
CR8 0,974** 0,955** 1
HHI 0,986** 0,973** 0,995** 1
HTI 0,974** 0,953** 0,996** 0,988** 1
RI 0,569 0,561 0,653 0,618 0,686 1
CCI 0,985** 0,971** 0,997** 0,999** 0,990** 0,623 1
E - - - - - -0,672 - 1
0,973** 0,950** 0,998** 0,992** 0,999** 0,994**
GK 0,929** 0,929** 0,869* 0,872* 0,898* 0,610 0,873* - 1
0,879*
** korelacija je statistički značajna na razini od 1%, * korelacija je statistički značajna na razini od 5%
Ako se pored Tablice 3 promotri i Grafikon 2 na kojem su jednostavnim stupcima predočene

prosječne visine koeficijenata korelacije promatranog pokazatelja s ostalim pokazateljima
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koncentracije, može se vidjeti da najlošije performance pokazuje Rosenbluthov indeks koji
ujedno ne korelira statistički značajno ni sa jednim drugim pokazateljem.
Kako spomenuti pokazatelj stavlja naglasak na veća osiguravajuća društva koja u ovom
slučaju i čine znatnu većinu tržišnog udjela (oko dvije trećine) ne čudi njegova prilična
neosjetljivost na promjene na tržištu koje nastaju u preostalom dijelu tržišta. Nakon njega,
drugi najlošiji bi bio Gini koeficijent čija je prosječna korelacija s ostalim pokazateljima 0,85.
Osim ova dva pokazatelja koncentracije, može se reći da svi ostali međusobno iznimno
visoko koreliraju te da njihov međusobni stupanj korelacije prelazi 0,96 ako se iz analize
izuzme Rosenbluthov indeks. U tom smislu moglo bi se opravdati korištenje bilo kojega
pokazatelja kao referentnog pokazatelja koncentracije na tržištu, ipak najviši stupanj
korelacije s ostalim pokazateljima bilježi Herfindahl-Hirschmanov indeks te po kretanjima
njemu gotovo istovjetan, opsežni indeks koncentracije čime je HHI po tko zna koji put
opravdao svoju popularnost. Iako i koncentracijski omjeri pokazuju iznimno visoke
koeficijente korelacije, treba ipak uzeti u obzir činjenicu da, za razliku od njih, HHI ipak
uključuje sveobuhvatne informacije u tržištu uključivanjem svih relevantnih sudionika na
tržištu u analizu naspram koncentracijskih omjera koji u obzir uzimaju samo nekoliko
(Shepherd & Shepherd, 2004).
1
0,8
0,6
0,4
0,2
0
CR2 CR4 CR8 HHI HTI RI CCI E GK
Grafikon 2 Prosječna korelacija između različitih pokazatelja koncentracije, izračun autora

Ako se sumiraju zaključci na koje upućuju vrijednosti dobivenih koeficijenata, može se
konstatirati da je tržište osiguranja u Republici Hrvatskoj relativno koncentrirano
oligopolističko tržište, na kojem već godinama vodeću ulogu ima Croatia osiguranje s oko
30% udjela na tržištu. Zajedno s preostala tri vodeća osiguravajuća društva; Allianz Zagreb,
Eurohercom i Jadranskim osiguranjem, Croatia osiguranje „drži“ čak dvije trećine tržišta.
Ipak pokazatelji koncentracije ujedno upućuju na blagi porast konkurencije što se može
očekivati i u budućem periodu ako je suditi na prisutnom trendu.
5. Zaključak
Analiza pokazatelja koncentracije na tržištu osiguranja u Republici Hrvatskoj pokazala je
kako se tržišna struktura industrije osiguranja u svakom slučaju može okarakterizirati kao
nesavršena konkurencija. Većinski dio tržišta, čak dvije trećine, u rukama je četiri najveća
osiguravajuća društva: Croatia osiguranje, Allianz Zagreb, Euroherc i Jadransko osiguranje,
gdje je tržišni udio Croatia osiguranja oko 30% već duži niz godina i, što je važnije, taj je udio
duplo veći od prvog sljedećeg konkurenta. U takvim tržišnim uvjetima ni ne čudi činjenica da
izračunati pokazatelji koncentracije upućuju na nesavršenu, umjereno koncentriranu, tržišnu
strukturu, odnosno slabi/labavi oligopol.
Matrica korelacija izračunatih pokazatelja koncentracije upućuje na vrlo visoke koeficijente
korelacije čime se može opravdati korištenje različitih pokazatelja koncentracije na
promatranom tržištu osiguranja. Ipak, najbolje performanse pokazuje Herfindahl-
Hirschmanov indeks odnosno, njemu vrlo blizak, opsežan indeks industrijske koncentracije.
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Na kraju valja istaknuti da je, iako prilično koncentrirano, tržište osiguranja (prema
korištenim mjerama koncentracije) sve konkurentnije iz godine u godinu. Ovi su pomaci
prilično skromni, ali prisutni. U budućnosti bi društva za osiguranje mogla, po uzoru na
razvijena zapadnoeuropska tržišta osiguranja, povećati broj kriterija o kojima ovise premije,
što bi rezultiralo nižim premijama za određene kategorije osiguranika (npr. dob, spol,
učestalost šteta i sl.) i eventualno promijenilo tržišnu strukturu. Ako se pored ovog uzme u
obzir i činjenica da je promatrana industrija osiguranja prilično nerazvijena u odnosu na
europske standarde kojima u najmanju ruku težimo, može se očekivati daljnje jačanje tržišta
osiguranja (prije svega s poboljšanjem gospodarske klime i standarda građana) i usporedno s
tim i daljnji rast konkurencije među osiguravajućim društvima u Republici Hrvatskoj.
Reference
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poslovno savjetovanje, d.o.o. Zagreb.
Babić, M., & Frančišković, I. (2011). Menandžment intelektualnog kapitala osiguravajućeg društva.
Rijeka, RH: Ekonomski fakultet u Rijeci.
Bikker, J.A., & Haaf, K. (2000). Measures of competition and concentration in the banking industry; a
review of the literature. Economic & Financial Modelling 9, (str. 53-98).
Cerovac M., (2005), Naputak u svezi s postupkom ocjene dopuštenosti horizontalnih koncentracija
poduzetnika,str. 21 Zagreb, RH: Agencija za zaštitu tržišnog natjecanja.
Ćurak, M. (2004). Osiguravajuće društvo u financijskoj strukturi. Doktorska disertacija, Split:
Ekonomski fakultet u Splitu.
Dumičić, K., & Kolaković M., & Tipurić, D. (2003). Koncentracijske promjene hrvatske bankarske
industrije u desetogodišnjem razdoblju (1993. – 2002.). Zbornik Ekomskog fakulteta u Zagrebu, vol.
1, broj 1 (str. 1-22), Zagreb, RH: Ekonomski fakultet Sveučilišta u Zagrebu.
Hrvatska agencija za nadzor financijskih usluga – HANFA, (2013). Godišnje izvješće 2012. Dostupno
na: http://www.hanfa.hr/getfile/40143/Hanfa_GI_hrvatski_2012.pdf (14.03.2014)
Hrvatski ured za osiguranje - HUO (2013). Tržište osiguranja u Republici Hrvatskoj u 2012. godini.
Biograf, Zagreb.
Pavić, I., Benić, Đ., Hashi, I. (2007). Mikroekonomija, drugo izdanje, Sveučilište u Splitu, Ekonomski
fakultet Split, Split, str.409
Pervan, M. (2007). Industrijska koncentracija kao determinanta profitabilnosti hrvatskih poduzeća.
Doktorska disertacija, Split: Ekonomski fakultetu u Splitu.
Sharma, S., Tomić, D. (2011). Mikroekonomska analiza tržišne moći i strateškog ponašanja poduzeća.
Zagreb, RH: Odjel za ekonomiju i turizam „Dr. Mijo Mirković“ Sveučilište Juraja Dobrile u Puli i
Mikrorad, d.o.o. Zagreb.
Shepherd, W. G., Shepherd J. M., (2004). The Economics of Industrial Organization, Fifth edition,
Waveland Press, Inc., Long Grove, Illinois
Tipurić, D., Kolaković, M, Dumičić, K., (2002), Istraživanje promjena u koncentraciji Hrvatske
bankarske industrije, Ekonomski pregled, 53 (5-6), str. 470-494
Vrljić, I., (2012), Usporedna analiza hrvatskog i europskog tržišta osiguranja, Jakovčević, D., &
Krišto, J. (urednici), Industrija osiguranja u Hrvatskoj – promjene u okruženju, novi proizvodi,
regulacija i upravljanje rizikom, Grafit-Gabrijel d.o.o., Zagreb, RH
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Analysis of insurance market concetration in Croatia

mlolic@oss.unist.hr
Anamarija Zečević
anamarija.zecevic@gmail.com
Abstract. Industrial concentration as a concept is used to determine the market power of economic
entities in the respective industry, which can be defined as the proportion of or a number of economic
entities in the market. Industrial concentration implies the ability to make decisions in this industry.
Analysis of concentration in this study is performed on the insurance market in the Republic of
Croatia, which consists of twenty-eight companies for life/non-life/mixed insurance. The
concentration of the insurance market demonstrates the extent to which a particular insurance
company and/or a few of them are able to influence the amount of premium (in terms of legal
provisions that regulate the operations of insurance companies), which is equivalent to the prices of
products or services on the market in question. The aim is to determine the degree of concentration in
the insurance industry taking calculated gross premiums of some insurance companies in the total
mass calculated gross premiums at the national level as an indicator of market share. Referring to the
respective indicator of gross premiums the following indicators of concentration are calculated:
concentration ratio (CR), Hirschman - Herfindahl Index (HHI), Hall -Tideman Index (HTI),
Rosenbluth index (RI), a comprehensive index of industrial concentration (CCI), a measure of entropy
(E), the Gini coefficient (G) and the Lorenz curve. Once determined, the calculated indicators are
correlated in order to determine the extent to which different concentration indicators point to the
same conclusion, in order to offer recommendations about the optimal concentration indicators for a
specific industry. The analysis includes yearly data from 2007. to 2012.
Keywords: concentration analysis, the insurance market, concentration indicators.
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Cijene nafte i tržište naftnih derivata u Europskoj uniji

mlolic@oss.unist.hr
Sažetak. Nafta je i dalje glavni svjetski energent koji čini preko 30% ukupne potrošnje energije u
svijetu. Europa, odnosno Europska unija, kao i Hrvatska, kao njena najmlađa članica, ovise o potrošnji
i, što je važnije, uvozu nafte. U svjetlu geopolitičkih previranja oko načina formiranja cijene nafte kao
i upravljanja/vlasništva nad njenim izvorima, važno je upoznati se sa svjetskim i europskim
energetskim trendovima s posebnim naglaskom na naftu kao, još uvijek, nezamjenjivi energent novoga
doba.
Shodno navedenom, rad prezentira svjetsku i europsku energetsku strukturu proizvodnje, potrošnje i
uvoza nafte (barem kad je u pitanju Europska unija), te definira izvore i strukturu dobavnih pravaca
što su važne informacije u determiniranju energetske politike kojoj je, između ostalog, zadatak
osigurati opskrbu energentima, dakle i naftom (po što povoljnijim uvjetima), kako bi se neometano
odvijale gospodarske djelatnosti, a i svakodnevan život stanovnika Unije. Nadalje, ponuđen je i
pregled cijena naftnih derivata u Uniji s naglaskom na strukturu krajnje cijene što omogućuje
usporedbu cijena, marži i trošarina na dizel i benzinska goriva diljem Unije. Na koncu slijedi i kratak
osvrt na novosti u formiranju cijena naftnih derivata u Republici Hrvatskoj.
Ključne riječi: cijene nafte, uvozna ovisnost o nafti, tržište naftnih derivata u EU
1. Uvod
Efikasan energetski sektor ključan je za neometano funkcioniranje gospodarstva, bez energije,
krvotoka gospodarstva, nema ni rasta. U tom smislu, cijene i dostupnost energenata ključne su
determinante okvira koji definira konkurentnost pojedinih gospodarstava. Najveći svjetski
uvoznik energije i drugi po redu svjetski potrošač energije, Europa (EU) danas uvozi čak
polovicu ukupno potrošene energije, a očekuje se da će do 2030. g. (ako u međuvremenu ne
dođe do radikalnih promjena) taj omjer porasti na dvije trećine ukupne energetske potrošnje.
Visoke cijene nafte, koje su dosegle povijesne razine, stavljaju danas, kao nikad dosada,
naglasak na važnost poznavanja tržišnih uvjeta pod čijim se okriljem formira cijena nafte i,
posljedično, cijene naftnih derivata. Europska unija i sve njene članice, nalaze se u tom smislu
u prilično nezavidnoj ulozi tzv. preuzimatelja cijene (eng. price taker) na svjetskom tržištu
nafte. U zadanim okolnostima, neizostavno je poznavanje uvjeta na svjetskom tržištu nafte,
kao i tržištima naftnih derivata, čiji je pregled dan u ovom radu. Rad je organiziran na sljedeći
način; nakon pregleda svjetskih energetskih trendova te prikaza stanja svjetskog tržišta i
cijena nafte, slijedi analiza energetskih trendova u Europskoj uniji s naglaskom na tržišta
naftnih derivata. Na koncu slijedi osvrt na energetsku regulativu Unije s istaknutim
zakonskim promjenama koje su početkom godine stupile na snagu u Republici Hrvatskoj.
2. Svjetski energetski trendovi

Promatrajući strukturu svjetske potrošnje energije, evidentno je da nafta značajno predvodi
pred svim ostalim vidovima energije, odnosno energentima, o čemu svjedoče podaci prikazani
na Grafikonu 1. Nafta je 2011. godine činila nešto više od 30% ukupne svjetske potrošnje
energije, nakon čega slijede redom ugljen i plin, s udjelima od 30 odnosno 24%.
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Grafikon 1: Struktura finalne potrošnje energije po vrstama u svijetu 2011. g. (Izvor: Europia, Annual Report
2012, Europia – representing the European petroleum industry )
Sjedinjene Američke Države i dalje su najveći potrošač svjetske energije (2011. godine), pa
tako i nafte s udjelom od 21%, dok je udio Europske Unije u potrošnji nafte 16% (slijede
Kina, Japan, Indija i Rusija s udjelima u potrošnji redom; 11%, 5%, 4% i 3%; Europia, 2012).
Uzimajući u obzir projekcije budućeg razvoja potražnje za različitim vidovima energije, može
se očekivati rast potražnje za svim energentima, uključujući i naftu, s tim da se ipak očekuje
smanjenje udjela nafte u ukupnoj potrošnji energije (IEA, 2013). Razlozi koji će tome
doprinijeti su visoke cijene nafte ali i supstitucija nafte jeftinijim energentima gdje je to
moguće, s naglaskom na intenzivnije korištenje nuklearne energije, kao i energije iz
obnovljivih izvora.
Nadalje, kad govorimo o svjetskim trendovima, važno je istaknuti utjecaj porasta potražnje za
energijom od strane rastućih azijskih ekonomija, primarno Kine i Indije, čiji će se rast odraziti
u konačnici i na cijene energenata. Shodno navedenom očekuje se da će kroz naredno
desetljeće Kina postati najveći svjetski uvoznik nafte, a Indija najveći svjetski uvoznik
ugljena, dok će Sjedinjenje Američke Države smanjiti uvoznu ovisnost o energiji kao
posljedica značajnih ulaganja kako u vlastitu proizvodnju, tako i u poboljšanja energetske
efikasnosti (odnosno smanjenje energetske intenzivnosti).
U danim okvirima, jasna je važnost kako cijena energije, tako i dostupnosti iste (u kojoj je
mjeri gospodarstvo ovisno o vanjskim dobavljačima), jer su to kriteriji koji će direktno
određivati uvjete razvoja gospodarstava i njihove konkurentnosti na globalnom planu, a
ujedno i životni standard građana kroz definiranje udjela dohotka koji se troši na energiju.
3. Svjetsko tržište nafte

Kad govorimo o svjetskom tržištu nafte postoji nekoliko aspekata na koje je važno obratiti
pažnju; to su rezerve nafte, njena proizvodnja i potrošnja, te cijena koja se na dotičnom tržištu
formira po okriljem ponude i potražnje.
3.1 Potrošnja, rezerve i proizvodnja nafte
Bez energije nema ni rasta, stoga i rast svjetskih ekonomija neizostavno za sobom „vuče“ i
rast potražnje (potrošnje) energenata, među njima i za najzastupljenijom naftom. Kad
promatramo period od 2002. do 2012. godine, svjetska je potrošnja nafte povećana za nešto
manje od 15% (BP, 2013). Ipak velika su odstupanja od gospodarstva do gospodarstva, tako
ne čudi da razvijene ekonomije neprestano povećavaju energetsku efikasnost i smanjuju
energetsku intenzivnost, te na taj način, paralelno s porastom proizvodnje smanjuju potrošnju
nafte ili ju zadržavaju na istoj razini. Kao primjer se mogu istaknuti najveći svjetski potrošači
nafte; SAD i EU, kod kojih je potrošnja nafte u navedenom periodu čak i smanjena, u slučaju
SAD-a za 6%, a u slučaju EU 13%, iako valja istaknuti da je znatno smanjenje potrošnje nafte
u EU i direktna posljedica recesije (u slučaju Japana je zabilježeno smanjenje potrošnje od
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12%). S druge strane ekonomije Kine i Indije zabilježile su znatan porast u ukupnoj potrošnji
i to čak dvostruku razinu potrošnje (94%) u Kini, dok je u Indiji porast potrošnje 51% u
odnosu na razine potrošnje 2002. godine. Ovo je iznimno važno kad uzmemo u obzir koliki je
udio navedenih dvaju zemalja u ukupnoj svjetskoj potrošnji nafte, što se posljedično odražava
na pritisak na rast cijena nafte koje nikada u povijesti nisu bile više.
Dokazane rezerve nafte leže „pod nogama“ malog broja svjetskih država. Promatrano
geografski, zemlje Bliskog istoka (Iran, Irak, Kuvajt, Oman, Katar, Saudijska Arabija, Sirija,
Ujedinjeni Arapski Emirati, Jemen) su u posjedu polovine dokazanih svjetskih rezervi nafte.
Pored njih značajne rezerve nafte pronađene su u Venecueli (18%) i Kanadi (10%). Najveće
količine proizvodnje, pa tako i dokazanih rezervi nafte u svijetu, pripadaju zemljama
članicama OPEC-a (eng. Organization of the Petroleum Exporting Countries); Alžiru,
Angoli, Ekvadoru, Iraku, Iranu, Kuvajtu, Libiji, Nigeriji, Kataru, Saudijskoj Arabiji,
Ujedinjenim Arapskim Emiratima i Venezueli. U rukama OPEC-a koncentrirano je 72,6%
rezervi nafte, dok se s druge strane, na području cijele EU nalazi 0,4% ukupnih svjetskih
rezervi (najveće rezerve nafte u EU ima Ujedinjeno kraljevstvo). Ako ne promatramo Rusiju
kao europsku ekonomiju, najizdašnije zalihe nafte u Europi posjeduje Norveška koja nije
članica EU. Važno je istaknuti, na tragu bojazni o iscrpljivanju rezervi nafte, da su se rezerve
povećale u odnosu na 2002. godinu za čak 60% (BP, 2013) čemu doprinosi napredak
tehnologije kako u istraživanju novih naftnih nalazišta, tako i u ekonomskoj isplativosti
njihove eksploatacije (koja se povećava usporedno s rastom cijena nafte). Imajući navedeno
na umu, govoreći o rezervama nafte, uvijek treba isticati da su to trenutno poznate rezerve, što
ne znači da već sutra neće biti otkriveno neko novo značajno nalazište.
Kad govorimo o proizvodnji nafte u svijetu, promatrajući period od 2002. do 2012. godine
proizvodnja je povećana za 15% (što prati stopu rasta potrošnje). Najveću proizvodnju bilježi
Saudijska Arabija, koju redom slijede Rusija i Kanada. Zanimljivo je da udio OPEC-a u
proizvodnji iznosi nešto iznad 43% što je znatno manje od udjela u ukupnim rezerva, te
svjedoči o različitim omjerima rezervi i proizvodnje kod svjetskih proizvođača nafte.
3.2 Cijene nafte
Postoji više tipova (vrsta) nafte diljem svijeta koje karakteriziraju različite odlike, a
klasificiraju se prema zemljopisnom položaju proizvodnje, i poznati su kao pokazatelji cijena
nafte (eng. benchmark) koji se koriste kao referentna mjerila globalnih cijena nafte počevši od
sredine osamdesetih godina prošlog stoljeća. Iako postoji čak preko sto pedeset referentnih
mjerila, samo su tri od njih dobro poznata, a to su; West Texas Intermediate (WTI) kao
referentni pokazatelj cijena nafte južne i (primarno) sjeverne Amerike, North Sea Brent, kao
referentni pokazatelj cijena nafte za Europu i Dubai crude oil, kao referentni pokazatelj
cijena nafte za Aziju. Klasifikacija različitih vrsta nafte, koja očigledno nije homogen
proizvod, temelji se na specifičnoj težini i udjelu sumpora; svaka klasifikacija podrazumijeva
i drugačiju cijenu.
Grafikon 2 prikazuje usporedno kretanje cijena nafte za istaknuta tri područja gdje se može
opaziti poklapanje prikazanih cijena dok do značajnijih odstupanja dolazi upravo u bliskoj
prošlosti gdje je evidentno najviša cijena Brent koja je i referentna za Europu, dok je prate
redom cijene WTI i Brent. Važno je istaknuti da grafikon prikazuje godišnje cijene, dok bi
kod mjesečnih i tjednih podataka, a posebno dnevnih, bilo i znatnijih odstupanja; niža
vremenska frekvencija omogućava dulje vrijeme za međusobno usklađivanje cijena.
Svjetske cijene nafte bilježe porast počevši od 2003. godine. Za razliku od naftnih šokova
sedamdesetih godina prošlog stoljeća, trenutne su visoke cijene posljedica strukturnih
promjena u odnosima globalne ponude i potražnje za naftom te bi se, kao takve, trebale i
zadržati na relativno visokom nivou.
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120
100
80
Dubai
60
Brent
40
20 WTI
0
1976
1979
1982
1985
1988
1991
1994
1997
2000
2003
2006
2009
2012
Grafikon 2: Kretanje prosječnih godišnjih nominalnih (tekućih) cijena nafte u dolarima po barelu; WTI, Brent i
Dubai, 1976.-2012. (Izvor: BP Statistical Review of World Energy, 2013, British Petroleum, London, UK)
Povijesno kretanje realnih i nominalnih cijena nafte prikazano je i na sljedećem grafikonu
gdje su istaknute realne cijene u dolarima 2012. (gornja krivulja) i nominalne (tekuće) cijene
nafte za North Sea Brent. Ako zanemarimo prvi dio grafikona koji se odnosi na prvu polovinu
prošlog stoljeća, kada je važnost nafte u globalnim terminima bila ipak nešto manja,
evidentno je da smo dosegli povijesno visoke cijene nafte. Nakon što su usporedno sa
svjetskom financijskom krizom 2008. „skočile“ i same cijene nafte, ponovni se skok u
cijenama javlja već 2011. godine.
Grafikon 3: Kretanje svjetskih cijena nafte (realnih i nominalnih) u dolarima po barelu (1900.-2012.) (Izvor: BP
Statistical Review of World Energy, 2013, British Petroleum, London, UK)
Mehanizam definiranja cijena nafte kontinuirano se mijenjao kroz povijest (Bashiri Behmiri
& Pires Manso, 2013). Primjerice, prije sedamdesetih, tržište je nafte bilo pod kontrolom
multinacionalnih naftnih kompanija, od 1970. do 1986. OPEC je, smatra se, određivao cijene
nafte, dok se od 1986. do danas cijene nafte određuju kroz, dosada najkompliciraniji,
mehanizam uzročno posljedičnih veza između ponude i potražnje za naftom. Ovaj mehanizam
funkcionira u, mnogočem nepredvidivim, okvirima geopolitičkih, ekonomskih, financijskih,
tehnoloških, meteoroloških i inih utjecaja.
Izniman rast cijena nafte, kao i porast volatilnosti istih, dovodi do niza strukturnih promjena
kojima smo danas svjedoci. Neke od ovih promjena poput poboljšanja energetske efikasnosti
u prometu (motori s manjom potrošnjom goriva) imaju temelje i u naftnoj krizi sedamdesetih
godina prošlog stoljeća. Ovome se danas mogu dodati i ostale preinake kako u ponašanju
potrošača, tako i u proizvodnim procesima, a uključuju smanjenje energetske intenzivnosti i
porast energetske učinkovitosti. Primjerice kad govorimo o kućanstvima poboljšavaju se
energetska svojstva domova (primarno kroz građevinske odredbe i zakone) i potiču kupnje (a
samim time i proizvodnja) kućanskih uređaja više energetske klase, kako bi se štedjela
energija, odnosno smanjili izdaci za energente.
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Što se tiče strane ponude, odnosno proizvodnje nafte, neprestano se javljaju poboljšanja
tehnologije za proizvodnju nafte (npr. bušotine u dubokom moru) kao i tehnologije koja
omogućuje proizvodnju nafte iz tzv. nekonvencionalnih izvora (poput bitumenskog šljunka)
zahvaljujući rastu cijene nafte koji ove vidove ekstrakcije nafte čine isplativim. Poboljšavaju
se i tehnologije za detekciju novih nalazišta.
Kad je riječ o OPEC-u, iako je njegov utjecaj na cijene nafte bio predmet niza istraživanja, i
iako se pokušalo najrazličitijim modelima pojasniti način njegova djelovanja, činjenica je da
do sada to još nije nikom pošlo za rukom. Djelovanje OPEC-a se promijenilo u suvremenim
okvirima, u odnosu na sedamdesete godine prošlog stoljeća (Radetzki, 2012). Ono što je
sigurno je da, iako OPEC često predstavljaju kao najpoznatiji svjetski kartel, istraživanja
pokazuju da članice OPEC-a ponekad surađuju usklađujući količinu ponude, a ponekad se
natječu među sobom (Huntington et al., 2013). Imajući na umu prethodno spomenutih preko
70% dokazanih rezervi nafte unutar OPEC-a ne smije se izgubiti važnost istraživanja
njegovog utjecaja i načina djelovanja na svjetsko naftno tržište.
Tržište nafte, kao najvažnije svjetske trgovinske robe, nikada i nije bilo jednostavno ni lako
dokučivo. Ipak, činjenica je da je iznimno važno razumjeti kako su se proizvodnja, potrošnja
i cijene nafte mijenjale, i kako se mijenjaju, bilo da je riječ o zemlji koja je neto uvoznik ili
izvoznik nafte. Razumijevanje tržišta nafte iznimno je važno jer ima snažne implikacije za
energetsku politiku, gospodarski rast (rast standarda) i međunarodnu stabilnost svake zemlje.
4. Energetska pozicija Europske Unije

Kad govorimo o Europskoj uniji kao zajednici zemalja, svijest Unije o važnosti energije
najlakše je iščitati iz činjenice da su se zemlje osnivačice nedugo nakon sudjelovanja u II
svjetskom ratu, na različitim stranama, udružile u prvotnu inačicu EU, Europsku zajednicu za
ugljen i čelik. Danas Unija radi na integriranju na svim poljima, pa tako i na polju energije.
Zajednička energetska politika obuhvatila je tržište električne energije i plina (formirano je
unutarnje tržište EU), ipak, kad je riječ o nafti, to joj baš i ne polazi za rukom. Europsko je
tržište najveće svjetsko regionalno tržište s pola milijarde potrošača, te ujedno najveći svjetski
uvoznik energije. Unija se suočava s nekoliko izazova; klimatske promjene, pristup nafti i
plinu, tehnološki razvoj, te energetska učinkovitost. Navedeni su izazovi zajednički svim
članicama i, kao takvi, traže međunarodnu suradnju na EU razini. Zajednička energetska
politika trebala bi proklamirati ključne ciljeve; osigurati neometanu opskrbu energijom,
poticati razvoj tehnologije koja će rezultirati uštedama energije i istovremeno poticati
obnovljive izvore energije imajući na umu da razvoj novih tehnologija ne smije umanjiti
konkurentnost ekonomije. Upravo zato je važna i diplomatska suradnja sa zemljama
potrošačima nafte (ne samo sa izvoznicama) jer se jedino zajedničkim pristupom može
poticati razvoj novih tehnologija na obostranu korist, kako bi se umanjila osjetljivost
gospodarstava i na dostupnost nafte, i na promjenjivost njenih povijesno visokih cijena.
Zašto je za EU važna zajednička energetska politika najlakše je iščitati iz podataka predočenih
u Tablici 1. Uvozna ovisnost o energentima u EU raste iz godine u godinu, i premašuje
polovinu potrošene energije, dok je najmanjkaviji energent upravo nafta kod koje „domaća“,
EU, proizvodnja zadovoljava tek 15% ukupnih potreba. Kad promotrimo vrijednost ukupnog
uvoza energenata, čak 59% vrijednosti uvoza otpada na naftu, nakon koje slijede redom; plin
(28%), i kruta goriva (EC, 2012). Nadalje, struktura finalne potrošnje energije (Europia,
2012), prikazana Grafikonom 4 prikazuje poredak energenata po udjelu, dakle i važnosti za
neometano funkcioniranje europske ekonomije, a isti pokazuje kako nafta i naftni derivati
čine skoro 40% finalne potrošnje energije.
Tablica 1: Uvozna ovisnost o energentima u EU27
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Uvozna ovisnost 1995. 2000. 2005. 2010.
Ugljen 21,5% 30,5% 39,3% 39,4%
Nafta 74,3% 75,7% 82,3% 84,3%
Plin 43,5% 48,9% 57,7% 62,4%
Ukupno 43,2% 46,7% 52,5% 52,7%
Izvor: Eurostat
Europski građani i europska gospodarstva općenito, iznimno su ovisni o neometanoj opskrbi

nafte i naftnih derivata. Ovisnost o uvozu nafte kontinuirano raste (s blagom iznimkom
recesijskih godina), a usporedno s njom i rizik od poremećaja u opskrbi, stoga Unija
primjenjuje unutarnje krizne mehanizme i sigurnosne standarde koji, prije svega,
podrazumijevaju akumulaciju strateških rezervi.
Grafikon 4: Struktura finalne potrošnje energije u EU po izvorima (Izvor: Europia, Annual Report 2012,
Europia – representing the European petroleum industry)
Kako je neometana opskrba naftom jedan od ključnih elemenata funkcioniranja europskih
gospodarstava, potrebno je sagledati strukturu uvoza nafte, točnije, tko su ključni europski
dobavljači nafte.
Tablica 2: Struktura uvoza nafte u EU prema izvoru, u %
2005 2006 2007 2008 2009 2010
Rusija 32,5 33,4 33,2 31,4 33,1 34,5
Norveška 16,9 15,5 15,1 15,1 15,2 13,8
Libija 8,8 9,2 9,8 9,9 9,0 10,2
Saudijska Arabija 10,6 9,1 7,2 6,9 5,7 5,9
Iran 6,1 6,2 6,2 5,4 4,7 5,7
Kazahstan 4,5 4,6 4,6 4,8 5,4 5,5
Nigerija 3,2 3,6 2,7 4,0 4,5 4,2
Azerbajdžan 1,3 2,2 3,0 3,2 4,0 4,2
Irak 2,1 2,9 3,4 3,3 3,8 3,3
Ostali 14,0 13,2 14,7 16,1 14,6 12,8
Izvor: Eurostat
Prema podacima Eurostata (Tablica 2) Rusija je najznačajniji izvoznik nafte u EU, kojeg prati
Norveška, te zemlje Bliskog istoka. S područja bivšeg SSSR-a i Bliskog istoka osiguravaju se
dvije trećine ukupnih europskih potreba za naftom. Ako se promotri svjetska trgovina naftom,
EU je najveći svjetski uvoznik nafte, koji sa tržišta nafte ″ukloni″ 23% razmijenjene nafte (što
je više od 19% što otpada na drugoplasirani SAD).
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4.1 Tržište naftnih derivata u Europskoj uniji
Tržište naftnih derivata u Europskoj uniji nije unificirano, odnosno, cijene naftnih derivata
pod direktnom su nadležnosti energetskih kompanija, odnosno članica na čijem se teritoriju
vrši trgovina istima. Ipak utjecaj Unije vidljiv je kroz obavezu članica o obavještavanju o
prosječnim cijenama naftnih derivata, te nadalje kroz već spomenute obveze stvaranja
strateških rezervi. Obveza prijavljivanja cijena derivata, kao i dostupnost tih informacija
javnosti (1999/280/EC) imaju za cilj povećanje transparentnosti na tržištu kao i jačanje
unutarnjeg tržišta naftnih derivata EU.
4.1.1 Cijene naftnih derivata
Na teritoriju Europske Unije naftni derivati, koji se prodaju na gotovo 150 000 benzinskih
postaja, pokreću preko 230 milijuna automobila (Europia, 2012). Grafikon 5 prikazuje
konačne cijene za dvije najprodavanije vrste derivata u uniji; Eurosuper 95 i Diesel.
Evidentno je da su cijene derivata u skladu s trendom kretanja sirove nafte te, kao takve,
bilježe rast u novijoj povijesti i to na razinama koje nadilaze one iz 2008.
Grafikon 5: Prosječne cijene naftnih derivata u EU, 03.01.2005.-17.03.2014., cijene u €/1000 l (Izvor: Obrada
podataka prema http://ec.europa.eu/energy/observatory/oil/bulletin_en.htm)
Važnost u formulaciji cijena, nemaju samo svjetske cijene nafte, već i proizvođači
(prodavatelji) koji definiraju marže, te posebice države koje kroz udio trošarina i poreza u
cijeni naftnih derivata imaju ključan utjecaj na njihovu krajnju cijenu. Tablica 3 prikazuje
prosječne cijene dvaju najvažnijih (a i najskupljih!) naftnih derivata u EU na dan 23.03.2014.
Prema podacima u tablici cijena bezolovnog goriva najviša je u Italiji (1,769 €/l), a najniža u
Estoniji (1,244 €/l), dok je kod dizela ponovno najviša cijena u Italiji (1,674 €/l), a najniža u
Luksemburgu (1,166 €/l). U odnosu na navedene zemlje, Hrvatska se visinom cijene smjestila
na devetnaesto, odnosno dvadeset i treće mjesto, s prosječnom cijenom bezolovnog goriva od
1,362 €/l, te prosječnom cijenom dizela od 1,284 €/l što je u oba slučaja ispod EU prosjeka od
1,457 €/l, odnosno 1,383 €/l. Tablica prikazuje ne samo maloprodajne cijene derivata već i
udio marži, poreza i trošarina u krajnjoj cijeni, a upravo navedene kategorije i čine najveći dio
krajnje cijene, oko dvije trećine. Trošarine su (kao i krajnje cijene) više kod bezolovnih
goriva, s tim da najviše trošarine naplaćuju; kod bezolovnih goriva (redom): Nizozemska,
Italija, Velika Britanija, Grčka i Njemačka, a kod dizela (redom): Finska, Velika Britanija,
Njemačka, Belgija i Švedska. Koliko su za nacionalne proračune važni prihodi od poreza i
trošarina na naftne derivate svjedoči i podatak o njihovom udjelu u ukupnim poreznim
prihodima koji prelazi 10% kod Baltičkih zemalja, Bugarske, Rumunjske i Slovenije, a na
tragu su i udjeli srednje istočnih europskih zemalja; Poljske, Češke, Slovačke i Mađarske koji
se kreću oko 9% (Europia, 2012). Iako se visoki udio poreza i trošarina negativno odražava na
konkurentnost, osim izdašnog prihoda državnog proračuna, ovo je i dobar način
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destimuliranja potrošnje nafte (odnosno njenih derivata) i poticanja supstitucije nafte kao
energenta, gdje god je to moguće.
Tablica 3: Struktura maloprodajne cijene naftnih derivata u EU na dan 23.03.2014, u €/l
Bezolovno gorivo (Eurosuper95) Dizel
Trošar Cijen Marž Troša
Država Nafta Marža ine PDV a Nafta a rine PDV Cijena
€
€ € € € 1,36 € 0.23 €
Austrija 0.465 0.190 0.482 0.228 5 0.465 8 0.397 € 0.220 1,321
€
€ € € € 1,57 € 0.12 €
Belgija 0.465 0.225 0.614 0.274 8 0.465 2 0.580 € 0.245 1,413
€
€ € € € 1,27 € 0.28 €
Bugarska 0.465 0.236 0.363 0.213 7 0.465 6 0.330 € 0.216 1,298
€
€ € € € 1,41 € 0.34 €
Cipar 0.465 0.297 0.429 0.226 8 0.465 6 0.400 € 0.230 1,442
€
€ € € € 1,30 € 0.19 €
Češka 0.465 0.103 0.512 0.227 7 0.465 3 0.437 € 0.230 1,325
€
€ € € € 1,69 € 0.30 €
Danska 0.465 0.301 0.592 0.340 8 0.465 1 0.444 € 0.303 1,513
€
€ € € € 1,24 € 0.27 €
Estonija 0.465 0.148 0.423 0.207 4 0.465 0 0.330 € 0.213 1,279
€
€ € € € 1,60 € 0.07 €
Finska 0.465 0.180 0.650 0.311 6 0.465 4 0.679 € 0.292 1,511
€
€ € € € 1,48 € 0.19 €
Francuska 0.465 0.161 0.607 0.247 0 0.465 4 0.417 € 0.215 1,292
€
€ € € € 1,66 € 0.31 €
Grčka 0.465 0.219 0.670 0.312 6 0.465 8 0.330 € 0.256 1,370
€
€ € € € 1,36 € 0.23 €
Hrvatska 0.465 0.200 0.424 0.272 2 0.465 2 0.330 € 0.257 1,284
€
€ € € € 1,53 € 0.25 €
Irska 0.465 0.195 0.588 0.287 5 0.465 5 0.479 € 0.276 1,475
€
€ € € € 1,76 € 0.57 €
Italija 0.465 0.257 0.728 0.319 9 0.465 0 0.337 € 0.302 1,674
€
€ € € € 1,30 € 0.25 €
Latvija 0.465 0.195 0.415 0.226 1 0.465 8 0.336 € 0.222 1,282
€
€ € € € 1,30 € 0.25 €
Litva 0.465 0.177 0.434 0.226 3 0.465 7 0.330 € 0.221 1,274
Luksemb € € € € 1,27 € € €
urg 0.465 0.180 0.462 0.166 3 0.465 0.21 0.330 € 0.152 1,166
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9
€
€ € € € 1,31 € 0.17 €
Mađarska 0.465 0.138 0.432 0.280 5 0.465 2 0.436 € 0.290 1,363
€
€ € € € 1,44 € 0.28 €
Malta 0.465 0.266 0.489 0.220 0 0.465 5 0.402 € 0.207 1,360
€
Nizozems € € € € 1,75 € 0.31 €
ka 0.465 0.237 0.747 0.304 4 0.465 4 0.440 € 0.256 1,475
€
€ € € € 1,56 € 0.05 €
Njemačka 0.465 0.193 0.655 0.250 3 0.465 5 0.655 € 0.223 1,399
€
€ € € € 1,26 € 0.13 €
Poljska 0.465 0.158 0.406 0.237 6 0.465 0 0.444 € 0.239 1,279
€
€ € € € 1,60 € 0.32 €
Portugal 0.465 0.250 0.585 0.299 0 0.465 7 0.338 € 0.260 1,390
€
Rumunjsk € € € € 1,33 € 0.28 €
a 0.465 0.247 0.360 0.257 0 0.465 4 0.330 € 0.259 1,339
€
€ € € € 1,43 € 0.18 €
Slovačka 0.465 0.179 0.550 0.239 3 0.465 4 0.481 € 0.226 1,356
€
€ € € € 1,45 € 0.16 €
Slovenija 0.465 0.158 0.566 0.262 1 0.465 1 0.481 € 0.244 1,351
€
Španjolsk € € € € 1,39 € 0.30 €
a 0.465 0.258 0.425 0.241 0 0.465 6 0.330 € 0.231 1,333
€
€ € € € 1,53 € 0.18 €
Švedska 0.465 0.302 0.460 0.307 4 0.465 9 0.573 € 0.307 1,534
€
€ € € € 1,54 € 0.21 €
UK 0.465 0.147 0.674 0.257 4 0.465 6 0.674 € 0.271 1,626
EU
prosjek 1,457 1,383
Izvor: Europe Energy Portal, http://www.energy.eu/fuelprices/
Kao posljedica svega navedenog ne iznenađuje podatak da potražnja za dizelom kontinuirano

raste, a za bezolovnim gorivom pada, te je u 2012. godini omjer potražnje za dizelom u
odnosu na potražnju za bezolovnim gorivom prešao vrijednost od 2,5, dok udio „dizelizacije“
u transportu putnika kontinuirano raste od 1992. od kada je porastao sa 12%, na čak 35%
2010. godine (Europia, 2012). Najveći potrošači naftnih derivata u Uniji su gospodarstva;
Njemačke, Francuske, Velike Britanije, Italije i Španjolske.
4.1.2 Potražnja i ponuda naftnih derivata i rafinerijski kapaciteti
Glavnina potražnje za naftnim derivatima, skoro polovina, otpada na dizel, za kojim potražnja
kontinuirano raste. S druge strane, potražnja za bezolovnim gorivom (drugim najtraženijim
derivatom) u 2012. je godini iznosila oko 15% i kontinuirano opada.
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U skladu s tim trendovi u uvozu i izvozu naftnih derivata svjedoče o trgovinskom suficitu kad
je riječ o izvozu bezolovnih goriva, gdje je najznačajniji partner Unije SAD na koji otpada
više od polovine ukupnog izvoza. S druge strane, kod vanjske trgovine dizelom bilježi se
deficit pri čemu je glavni europski dobavljač Rusija (oko polovine ukupnog uvoza dizela).
Promatrajući strukturu svjetskog uvoza i izvoza naftnih derivata u 2012. (BP), evidentno je da
Europa uveze 18%, odnosno izveze 11% ukupne količine derivata kojima se trguje na
svjetskim tržištima.
Rafinerijski kapaciteti u 2011. su godini gotovo u potpunosti zadovoljavali potražnju za
naftnim derivatima, ako se promatraju količine ponude odnosno potražnje, ne podudaraju se
pak tipovi goriva koji se nude odnosno traže, pa je tako istaknuto da se bezolovno gorivo
izvozi, a dizel uvozi.
Svjetske rafinerije imale su u 2012. godini kapacitet za preradu u prosjeku 92 531 000 barela
nafte dnevno, od čega oko 16% (14 797 000 barela dnevno) otpada na rafinerije unutar
Europske Unije. Struktura proizvodnje rafinerija pokazuje da najznačajniji udio u strukturi
outputa ima dizel, oko 40%, a nakon toga bezolovna goriva, oko 20% (Europia, 2012).
Grafikon 6 prikazuje prosječne rafinerijske marže za tri globalna rafinerijska sjedišta; US
Gulf Coast (USGC), North West Europe (NWE – Rotterdam) i Singapur. U sva su tri slučaja
prezentirani prosjeci marži za vrste nafte koje se primarno rafiniraju na danom području;
podaci o marži isključuju sve varijabilne troškove kao i fiksne troškove energije. Prosječne
US Golf Coast marže (koje su ujedno i najvolatilnije) prešle su u 2012. godini 8$ po barelu,
što je najviše nakon 2007., dok su marže za NWE Brent porasle na oko $7 po barelu što
predstavlja najviše marže gledano čak od 1990.. Očigledno europske rafinerije mogu
zadovoljno trljati ruke. Suprotno tome, azijske su marže u 2012. bile oko 3$ po barelu, što je
ispod razine iz 2011., a odražava utjecaj značajnog porasta rafinerijskih kapaciteta u regiji.
30
25
NWE Brent Cracking
20 $/barrel
15 Singapore Dubai
10 Hydrocracking $/barrel
5 USGC West Texas Sour
Coking $/barrel
0
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
-5
Grafikon 6: Regionalne rafinerijske marže u $ po barelu, kvartalni podaci (Izvor: BP,

http://www.bp.com/en/global/corporate/about-bp/energy-economics/statistical-review-of-world-energy-
2013/review-by-energy-type/oil/refinery-margins.html)
Naftne su kompanije u Europi izgradile mrežu rafinerija koja opskrbljuje i susjedne regije,
dok naftovodi vode od Mediterana i Sjevernog mora prema drugim članicama Unije. Ipak još
uvijek postoje razlike u cijenama i oligopolistička struktura tržišta. Ujednačavanje je
„zakočeno“ zbog različitih nacionalnih regulativa o cijenama naftnih proizvoda, kao
posljedica supsidijarnosti i nespremnosti zemalja članica na odricanje od dijela suverenosti
(Kandžija & Cvečić, 2010, str. 855). U interesu je multinacionalnih kompanija da proizvode
više u zemljama s višim cijenama pa to negativno utječe na unutarnje tržište nafte i cijene
naftnih proizvoda u pojedinim zemljama članica.
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4.1.3 Energetska regulativa
Tržište nafte u Uniji postoji još od 1968. godine, u potpunosti je liberalizirano i ne postoje
nikakva količinska ograničenja. Kako u Uniji ne postoji unutarnje tržište kad je riječ o
naftnim derivatima, formulacija cijena je prepuštena poslovnim subjektima koji iste formiraju
u skladu s kretanjima svjetskih cijena nafte, te u skladu sa zakonskim okvirima gospodarstava
unutar kojih posluju.
Razvoj jedinstvenog energetskog tržišta na razini EU jako je teško kombinirati s različitim
politikama sigurnosti opskrbe među zemljama. Dokumenti EU koji pružaju podršku
zajedničkim energetskim ciljevima konkurentnosti, održivosti te sigurnosti opskrbe više daju
opću viziju kakav bi energetski sektor trebao biti negoli što daju jasne smjernice kako
spomenute ciljeve postići (za detaljan pregled razvoja energetske politike vidi Kandžija &
Cvečić, 2010, str.843.-875.). Gotovo završen proces liberalizacije energetskog sektora nije
ipak ponudio investitorima slobodu izbora energetskog miksa, to pitanje i dalje ima političku
konotaciju. Nažalost, efikasnost energetskih tržišta nerijetko se žrtvuje upravo iz političkih
razloga.
U skladu s Direktivom 2006/67/EC Unija svojim članicama nameće obvezu održavanja
minimalnih zaliha nafte i/ili naftnih derivata. Kroz ovakve odredbe Unija čini opskrbu nafte
sigurnijom za europske građane i u slučaju opasnosti osigurava dostupnost obveznih zaliha
koje se mogu mobilizirati kada je to potrebno. To će pomoći ublažiti štetne posljedice, kao što
su nestašice goriva i rast cijena, što su posljedice mogućeg poremećaja opskrbe.
Kad govorimo o Republici Hrvatskoj valja istaknuti donošenje novog Zakona o tržištu nafte i
naftnih derivata (NN 19/2014) u veljači ove godine koji zahtijeva usklađivanje s prethodno
spomenutom Direktivom. U tom smislu, definirane su obvezne zalihe nafte i naftnih derivata
koje se formiraju najmanje u količini od 90 dana prosječnog dnevnog neto uvoza ili 61 dan
prosječne dnevne domaće potrošnje naftnih derivata u prethodnoj kalendarskoj godini, ovisno
o tome koja je količina veća. Ovim se Zakonom povećava sigurnost opskrbe tržišta naftnih
derivata kroz detaljno uređivanje buduće obveze skladištenja operativnih rezervi naftnih
derivata za što su odgovorni energetski subjekti. Energetski subjekti dužni su operativne
zalihe skladištiti na teritoriju RH, a količine koje su dužni skladištiti moraju se podudarati s
njihovim udjelom na tržištu. Navedeni Zakon poništio je dotada važeći Pravilnik o
utvrđivanju najviših maloprodajnih cijena naftnih derivata, te se njim predviđa, po prvi puta u
povijesti RH, slobodno formiranje cijena naftnih derivata na predmetnom tržištu. Važno je
napomenuti kako Zakon onemogućuje diverzifikaciju cijena pojedinih energetskih subjekata
na razini prodajnog mjesta jer bi se u protivnom mogla iskorištavati loša pozicija potrošača
koji naseljavaju područja slabije opskrbljenosti naftom/naftnim derivatima.
Kako je Zakon stupio na snagu 20. veljače, prerano je govoriti o njegovom utjecaju na
kretanje cijena, u smislu jesu li potrošači u povoljnijoj ili nepovoljnijoj situaciji. Ono što je
već sada očito je činjenica da energetske kompanije prisutne na tržištu više ne objavljuj javno
svoje cijene (osim na benzinskim postajama), a kako se iste po novom Zakonu mogu mijenjati
i na dnevnoj bazi, ovo u svakom slučaju rezultira asimetrijom informacija koja će po svoj
prilici umanjiti efikasnost tržišta.
5. Zaključak
Svjetske cijene nafte neprestano rastu od 2003 i, za razliku od naftnih šokova sedamdesetih
godina prošlog stoljeća, posljedica su strukturnih promjena naftnom tržištu; primarno stalnog
pritiska na strani potražnje. Posljedično, visoke će se cijene nafte zadržati neko duže vrijeme.
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Europska je Unija donekle anticipirala ove promjene i rast cijena stoga neprestano ulaže
napore u poboljšanje energetske učinkovitosti i konstrukciju energetskog sektora sa što
manjim udjelom fosilnih goriva jer takove resurse ne posjeduje.
Kako je već istaknuto, Unija, kao ni Hrvatska, ne može utjecati na svjetske cijene nafte stoga
se prilagodbe i vrše na strani potražnje. Ipak podaci svjedoče o značajnom rasponu kretanja
cijena naftnih derivata na teritoriju Unije s velikim oscilacijama i u maržama i u porezima i
trošarinama. Kako unificiranje poreza i trošarine nije opcija jer je u domeni nacionalnog
zakonodavstva pojedine članice, Unija bi trebala usmjeriti napore u povećanje konkurencije
na tržištu naftnih derivata. Uz to, ključna je i uloga diplomacije u odnosima s ključnim
dobavljačima, primarno Rusijom. Ipak, poboljšanje je vidljivo na polju usvajanja kriznih
mehanizama u slučaju prekida u opskrbi, pa je sukladno donesena Direktiva o obveznim
rezervama, što u slučaju poremećaja u ponudi daje vremena za iznalaženje rješenja bez
katastrofalnih posljedica po gospodarstvo i stanovništvo.
Razumijevanje tržišta nafte iznimno je važno jer ima snažne implikacije za energetsku
politiku, gospodarski rast (rast standarda) i međunarodnu stabilnost svake zemlje. Iz ovih je
razloga naglasak na sigurnu opskrbu, konkurentnost i održivost razvoja energetskog sektora
neizostavni temelj daljnjeg energetskog razvoja. Ovakav pristup zahtijeva zajedničku akciju
zemalja članica EU jer se dosadašnji model, po kojem su zasebne nacionalne energetske
politike imale zajednički cilj na EU razini, pokazao nedovoljno efikasnim.
Reference
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Factors: A Historical Overview (May 28, 2013), preuzeto sa: SSRN:
http://dx.doi.org/10.2139/ssrn.2271404 (05.03.2014.)
BP, BP Statistical Review of World Energy, 2013, British Petroleum, London, UK, dostupno na:
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review/statistical_review_of_world_energy_2013.pdf (03.03.2014.)
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supply costs and the consumer prices of petroleum products, 1999/280/EC, Official Journal of the
European Communities
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Official Journal L 110 , 28/04/1999 P. 0008 - 0011
EC, Energy markets in the European Union, Commission Staff Working Document SWD (2012) 368
final, 2012, European Commission, Bruxelles, Belgium, dostupno na:
http://ec.europa.eu/energy/gas_electricity/doc/20121217_energy_market_2011_lr_en.pdf
(01.03.2014.)
Energy markets in the European Union in 2011, Luxembourg: Publications Office of the European
Union, 2012.,http://ec.europa.eu/energy/gas_electricity/doc/20121217_energy_market_2011_lr_en.pdf
(10.03.2014.)
Europia, Annual Report 2012, Europia – representing the European petroleum industry, dostupno na:
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Huntington H. et al., 2012, Oil Price Drivers and Movements: The Challenge for Future Research,
dostupno na SSRN: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2257675 (12.03.2014)
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IEA, World Energy Outlook 2013 factsheet, 2013, International Energy Agency, Paris, France,
dostupno na:
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(22.02.2014.)
Kandžija V. & Cvečić I., Ekonomika i politika Europske Unije, Ekonomski fakultet Sveučilišta u
Rijeci, Štamparija Fojnica, Rijeka, 2010.
Radetzki, M, (2012), Politics – not OPEC interventions – explain oils extraordinary price history,
Energy Policy 46, 382.-385.
Crude Oil Prices and Petroleum Products Market in The

European Union

mlolic@oss.unist.hr
Abstract. Oil is still the world's main energy source, which accounts for over 30% of total world
energy consumption. The European Union along with Croatia, as its youngest member, depends on oil
consumption and, more importantly, oil imports. In light of geopolitical turmoil over how the oil
prices are formulated, as well as evolutionary changes in ownership of oil resources, it is important to
become familiar with the world and European energy trends, with particular emphasis on oil as still
irreplaceable energy source.
Accordingly, the paper presents the structure of world and European energy production, consumption
and imports of oil, and defines the sources and the structure of supply routes as important information
in determining energy policy which, among other, has the task of securing energy supply in order to
ensure undisturbed economic activity, and everyday life of its citizens. Furthermore, the paper offers a
review of prices of petroleum products in the EU, with an emphasis on the structure of the retail prices
which allows; price, margin and excise duty comparison throughout the Union. At the end, a brief
review of the news in the pricing of petroleum products in the Republic of Croatia is presented.
Key words: oil prices, oil import dependency, petroleum products market in the EU.
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Zloupotrebe u postupcima predstečajne nagodbe
Ivan Akrap
iakrap@oss.unist.hr
Slavica Ćapin Jakišić
CEMEX Hrvatska d.d., Kaštel Sućurac, Hrvatska
slcapin@yahoo.com
Sažetak.Zakon o financijskom poslovanju i predstečajnoj nagodbi (u nastavku ZFPPN), koji je

donesen prije godinu i pol dana predstavljen je kao sredstvo za smanjenje nelikvidnosti.
Prvi razlog za uvođenje ZFPPN je činjenica da tehnika provođenja stečaja nije dala pomake i da se u
stečaj ide, u pravilu, bez plana restrukturiranja, a od pokretanja stečaja do donošenja plana preustroja u
praksi prođe i po nekoliko godina. Također, umjesto da (kao što se većinom događa u slučajevima
primjene Stečajnog zakona) pravna osoba nestane, ZFPPN omogućuje kroz predstečajni postupak
restrukturiranje i nastavak poslovanja. Još jedan od navedenih razloga je da se prisili vjerovnike da u
razumnom roku donesu ključne odluke o sudbini dužnika.
Glavni ciljevi ZFPPN su omogućavanje financijskog restrukturiranja radi ponovne uspostave
likvidnosti i solventnosti, povećanje razine odgovornosti uprave trgovačkog društva prema
vjerovnicima, povećanje vrijednosti imovine dužnika, osiguranje primjerene ravnoteže između prodaje
imovine radi namirenja vjerovnika, restrukturiranje dužnika te smanjivanje udjela kredita, pretvorba
tražbina u udio u kapitalu te očuvanje radnih mjesta.
Ipak, u praksi su se pojavile neke nepravilnosti koje su pretvorile ovaj Zakon u spasonosno rješenje za
mnoge loše dužnike: ulazak u postupak predstečajne nagodbe bez prave namjere za sklapanjem iste i
nastavkom poslovanja, manipulacije tražbinama između povezanih društava, osporavanje tražbina bez
obrazloženja te namjerni odlazak u predstečajnu nagodbu radi otpisa dijela dugovanja. Zbog mnogih
zloupotreba Zakon je mijenjan nekoliko puta, ali nedostaci još uvijek nisu otklonjeni u potpunosti.
Zadatak ovog rada je ukazati na navedene nedostatke i predložiti prikladna rješenja za njihovo
uklanjanje.
Ključne riječi: insolventnost, predstečaj, zloupotrebe, neopravdani otpis potraživanja
1. Uvod
Donošenjem Zakona o financijskom poslovanju i predstečajnoj nagodbi (u nastavku ZFPPN)1
po prvi put u naš sustav uvodi se institut predstečajne nagodbe kao instrument smanjenja
nelikvidnosti. Umjesto Stečajnog zakona, koji je zbog tromosti sustava postigao neznatne
pomake u namiri dugovanja i restrukturiranja društava koja su sama pokrenula ili protiv kojih
je netko od vjerovnika pokrenuo stečajni postupak, ZFPPN trebao je omogućiti brzu,
dobrovoljnu i poštenu namiru vjerovnika i restrukturiranje dužnika.
ZFPPN je brzi instrument za postizanje nagodbe i stabilizacije poslovanja, ali zbog toga što je
i sam donesen na brzinu, u postupku provođenja nagodbi uočene su mnoge manjkavosti. Neki
od propusta ispravljeni su donošenjem izmjena i dopuna Zakona, ali na žalost još je dosta
1
Zakon o financijskom poslovanju i predstečajnoj nagodbi donesen je 28.9.2012., stupio je na snagu 1.10.2012,
a objavljen je u Narodnim novinama br. 108/12
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nelogičnosti i nepravilnosti na kojima se mora poraditi. U samo godinu dana postojanja
Zakona je doživio tri izmjene i dopune, što dovoljno govori o njegovom sadržaju.
Najveći nedostatak Zakona vidimo u tome što dužnika stavlja u puno povoljniji položaj od
vjerovnika i institut dobrovoljnosti nema nikakvog značaja ako dužnik odluči iskoristiti
Zakon za postizanje drugih ciljeva. Tijek i sadržaj nagodbe je u dužnikovim rukama i ovisi o
njegovom moralu i slobodnoj volji. Baš iz razloga da bi se izbjegla sporost koja je bila
osnovni problem u Stečajnom zakonu, ovaj Zakon radi bržeg rješavanja postupaka, ostavlja
previše ovlasti dužniku, a vjerovnika stavlja u nepovoljniji položaj.
Analizom nepravilnosti i nelogičnosti istoga pokušat ćemo prikazati radi čega je Zakon kojeg
su se poduzetnici-dužnici pribojavali, postao hit na našim prostorima.
2. Pretpostavke za pokretanje predstečajne nagodbe

Postupak predstečajne nagodbe je postupak koji se provodi s ciljem uspostavljanja likvidnosti
i solventnosti dužnika. Zakonom je propisana obveza pokretanja postupka predstečajne
nagodbe za dužnike koji su nelikvidni ili insolventni te koji su stekli Zakonom propisane
uvjete za pokretanje postupka. Propisan je rok od 60 dana od nastanka nelikvidnosti i 21 dan
od nastanka insolventnosti. Smatra se da je nelikvidnost nastala ako dužnik 60 i više dana
kasni s podmirenjem novčane obveze čiji iznos prelazi 20% iznosa kratkoročnih obveza
objavljenih u GFI za prethodnu godinu ili ako više od 30 dana kasni s isplatom plaće u visini
ugovorene plaće, te pripadajućih doprinosa i poreza. (čl.15. ZFPPN) Nastanak insolventnosti
znači da je dužnik postao prezadužen ili nesposoban za plaćanje.(čl.16.st.1.ZFPPN) Postupak
pokreće isključivo dužnik, a isti se može provesti nad pravnom osobom i dužnikom
pojedincem te se mora dovršiti u roku 120 dana od dana otvaranja po redovnom postupku tj. u
roku 100 dana po skraćenom postupku, ako ukupan iznos obveza ne prelazi 2.000.000 kn i
dužnik ne zapošljava više od 30 radnika.
Postupak se provodi u regionalnim centrima Financijske agencije, čija se mjesna nadležnost
utvrđuje prema sjedištu dužnika. U regionalnim centrima postupak provode nagodbena vijeća,
a ako dugovanje dužnika prelazi svotu od 10.000.000 kn isključivo su nadležna nagodbena
vijeća regionalnog centra u Zagrebu. Predstečajna nagodba se sklapa pred trgovačkim
sudovima, nadležnim prema sjedištu dužnika neovisno o visini duga.(čl.26.ZFPPN)
3. Zloupotreba Zakona
Zakon koji je osmišljen radi spašavanja društava koja se mogu spasiti, očuvanja radnih mjesta
i bržeg i većeg namirenja vjerovnika nego bi to bilo kroz postupak stečaja, zbog svoje
nedorađenosti otvara nekoliko mogućnosti zlouporabe te postizanja drugih ciljeva. U
nastavku ćemo prikazati neke od njih koje su se pokazale najčešćima od trenutka donošenja
Zakona pa do danas.
3.1 Prijave subjekata u postupak predstečajne nagodbe bez nakane sklapanja predstečajne
nagodbe i nastavka poslovanja
U čl. 17. ZFPPN govori se o postupanjima poduzetnika u uvjetima nelikvidnosti. Navode se
troškovi koje poduzetnik može plaćati u vrijeme nastupa nelikvidnosti, radnje koje ne smije
poduzimati kao i radnje koje mora poduzeti da bi uspostavio likvidnost. Ukoliko poduzetim
mjerama financijskog restrukturiranja izvan postupka predstečajne nagodbe dužnik ne može
uspostaviti stanje likvidnosti, dužan je u roku od 60 dana od nastanka nelikvidnosti, pokrenuti
postupak predstečajne nagodbe.(Čl.18.st.1. ZFPPN)
Iz navedenog članka proizlazi obveza poduzetnika za pokretanje predstečajne nagodbe, ali
postavlja se pitanje treba li uopće dozvoliti poslovnom subjektu koji nije provodio radnje za
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uspostavu likvidnosti pokrenuti predstečajnu nagodbu, jer od početka nije poduzimao korake
za postizanje iste.
Zatim čl.18.st.2. ZFPPN navodi da ako je dužnik nesposoban za plaćanje ili prezadužen dužan
je bez odgađanja, a najkasnije 21 dan od nastanka insolventnosti pokrenuti postupak
predstečajne nagodbe.
Zakon nije odredio koliko iznosi gornja granica dana blokade poslovnih subjekata koji bi
trebali imati pravo na sklapanje predstečajne nagodbe. U vrijeme stupanja ZFPPN na snagu,
prema informacijama koje je objavila FINA broj nelikvidnih poslovnih subjekata u
kratkotrajnoj i dugotrajnoj blokadi kao i iznos njihovih neizvršenih osnova trebao je imati
utjecaj na to i odrediti užu definiciju subjekata koji imaju pravo pokretanja predstečajne
nagodbe. Znamo da je Zakon donesen zbog uspostave likvidnosti na tržištu, a razina
nelikvidnosti bila je prevelika te je upravo tu razinu i strukturu blokada trebalo uzeti u obzir
prilikom donošenja Zakona.
Tablica 1. Broj blokiranih POSLOVNIH SUBJEKATA do 360 i više od 360 dana i iznos prijavljenih
neizvršenih osnova za plaćanje, na dan 31. listopada 2012.(FINA, 2014)
Ročnost Broj blokiranih Struktura Iznos prijavljenih neizvršenih Struktura

(dani) poslovnih subjekata u% osnova za plaćanje u 000 kn u%
do 360 16.295 22,4 7.938.265 17,8
> 360 56.359 77,6 36.600.117 82,2
UKUPNO 72.654 100,0 44.538.382 100,0
Tablica 2. Broj insolventnih POSLOVNIH SUBJEKATA više od 360 dana, broj zaposlenih i iznos prijavljenih
neizvršenih osnova za plaćanje, na dan 31. listopada 2012.(FINA, 2014)
Trajanje Broj Iznos prijavljenih

Struktura Broj Struktura Struktura
blokade u poslovnih neizvršenih osnova
u% zaposlenih u% u%
godinama subjekata za plaćanje u 000 kn
1-2 11.576 20,5 9.519 29,9 7.619.227 20,8
2-3 10.252 18,2 6.676 21,0 8.084.145 22,1
3-4 8.496 15,1 4.884 15,3 6.905.261 18,9
4-5 5.587 9,9 3.049 9,6 4.005.060 10,9
5 i više 20.448 36,3 7.698 24,2 9.986.424 27,3
UKUPNO 56.359 100,0 31.826 100,0 36.600.117 100,0
Prema iznesenim podacima o blokiranim poslovnim subjektima vidljivo je da u vrijeme

donošenja i stupanja ZFPPN na snagu udio onih koji su bili u dugotrajnoj blokadi nije
zanemariv. On iznosi 77,6 % od ukupnog broja poslovnih subjekata, a njihova dugovanja
iznose 82,20% od ukupno prijavljenih neizvršenih obveza. Broj zaposlenih kod ovih
poslovnih subjekata je 31.826 , što u postocima iznosi 52,10 % od ukupnog broja zaposlenih u
blokiranim poslovnim subjektima.
Ova statistika nije zanemariva ni po broju zaposlenih, a ponajmanje po iznosu dugovanja.
Činjenica da vrijeme njihove blokade traje više od 360 dana, a iz tablice 2. vidimo da u njih
50 % blokada traje više od 3 godine, dovoljan je pokazatelj da su ova društva već odavno
trebala biti u stečaju. Nije moralno ni ekonomski realno očekivati da mogu nastaviti
poslovanje uz pomoć sklapanja predstečajne nagodbe.
Ako tome još dodamo sljedeću statistiku vidimo da među njima ima onih koji uopće ne
posluju već duže vrijeme i nemaju prijavljenu ni jednu zaposlenu osobu.
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Tablica 3. Broj blokiranih POSLOVNIH SUBJEKATA BEZ ZAPOSLENIH i iznos njihovih prijavljenih
neizvršenih osnova za plaćanje, na dan 31. listopada 2012. – prema ročnosti (FINA, 2014)
Iznos prijavljenih
Trajanje Broj blokiranih Struktura Struktura
neizvršenih osnova
blokade (dani) poslovnih subjekata u% u%
za plaćanje u 000 kn
do 30 1.095 2,3 95.947 0,4
31 – 60 881 1,8 117.401 0,5
61 – 180 2.551 5,3 895.925 3,6
181 – 360 4.398 9,1 1.893.588 7,6
> 360 39.275 81,5 21.808.797 87,9
UKUPNO 48.200 100,0 24.811.658 100,0
Stoga smatramo da je trebalo ograničiti poslovne subjekte bez zaposlenih osoba i one čija je
blokada poslovnog računa duža od 360 dana, da pokrenu postupak predstečajne nagodbe, jer
su imali vremena za to i trebali su postići dogovore s vjerovnicima u tom periodu. Osim toga,
to im je bila zakonska obveza.
Na ruku tim poslovnim subjektima ide i čl.27.st.6. ZFPPN koji navodi: „U slučaju kad
Financijska agencija odnosno nagodbeno vijeće prema odredbama ovog Zakona podnosi
prijedlog za pokretanje stečajnog postupka, oslobođena je plaćanja pristojbi i troškova
vezanih za pokretanje stečajnog postupka.“
Zbog toga postoji velika razlika u broju prijavljenih zahtjeva za predstečajnu nagodbu i u
broju onih predmeta čiji su planovi restrukturiranja prihvaćeni tj. onih koji su zaključili
nagodbu. Razlog tome je što dužnici predaju zahtjev bez potrebne dokumentacije i plana
restrukturiranja, a kad nagodbeno vijeće zatraži o njih da dostave dokumentaciju, većina ih
istu ne dostavi. Nakon toga, sukladno Zakonu, FINA podnosi zahtjev za pokretanje stečaja.
Upravo ovim postupkom skupina već odavno „mrtvih subjekata“ oštećuje državu jer troškove
stečajnog postupka koji iznosi najmanje 14.200 kuna FINA kao državna financijska agencija
ne mora platiti, a niti ih dužnik ne mora platiti. Do sad je taj broj prema informacijama sa
stranica FINA-e u rujnu 2013. godine prešao 4.000 subjekata. Većina vlasnika takvih društava
uspjela je, zbog tromosti našeg sustava i nefunkcioniranja FINA-e, izvući imovinu, riješiti se
radnika bez otpremnine, a sad dodatno ovom manipulacijom oštetiti državu za još 56.800.000
kuna (trošak stečajnog postupka od 14.200 kn × 4.000 subjekata) ne plativši ni minimalne
troškove za pokretanje stečaja s likvidacijom.
S duge strane Vlada nije očekivala da će se dogoditi ove zloupotrebe pa nije osigurala
sredstava za pokriće ovih slučajeva. Sudovi su počeli odbacivati prijedloge FINA-e za
otvaranje stečaja nad problematičnim društvima, jer nemaju financijskih sredstava za
provođenje istih.
Od gore navedenog broja prijavljenih predmeta za njih 21,94% tj. 1.242 je ili sklopljena
nagodba pred sudom (526) ili je prihvaćen plan koji još treba biti sklopljen pred sudom (716).
Ukupan broj zaposlenih u tih 1.242 subjekta je 21.483, a od ukupno prijavljenih obveza 44,71
% otpada na njih.
FINA je također objavila da je od ukupno 5.662 prijavljenih predmeta riješeno njih 4.621, što
bi značilo da je 1.242 onih za koje je sklopljena nagodba ili prihvaćen plan, a za 3.379
predmeta prijedlog predstečajne nagodbe je odbačen.
Ako stavimo u omjer broj zaposlenih kod riješenih slučajeva s onima koji su prihvaćeni i onih
koji nisu prihvaćeni vidimo da u 3.379 odbijenih predmeta broj zaposlenih iznosi 8.247, dok u
prihvaćenim ili sklopljenim nagodbama, u njih 1.242, broj zaposlenih iznosi 21.483. Samo po
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tome vidimo da je prosjek zaposlenih u odbijenim predstečajnim nagodbama 2,44. Još nema
statistike koliki je broj prijavljenih predmeta bez zaposlenih ili samo s jednim zaposlenim, ali
pretpostavljamo da je on izrazito velik.
Tablica 4. Pregled zbirnih podataka iz sustava predstečajnih nagodbi za razdoblje od 1.10.2012. do 6.12.2013.
godine (FINA-a, 2014)
Zbirni pregled predmeta prema iznosu prijavljenih obveza
% od
Predmeti prema % od
Iznos prijavljenih Broj Broj ukupno
iznosu ukupnog br.
obveza zaposlenih predmeta prijavljenih
prijavljenih obveza predmeta
obveza
Prijavljene obveze
4.703.740.420 13.474 5.069 9,22 89,53
< 10.000.000kn
Prijavljene obveze
46.314.687.036 30.407 593 90,78 10,47
> 10.000.000kn
UKUPNO 51.018.427.456 43.881 5.662 100,00 100,00
Osnovni ciljevi kao svrha predstečajne nagodbe navode se financijsko restrukturiranje na
temelju kojeg će dužnik postati likvidan i solventan, te povoljniji uvjeti namire tražbina
vjerovnicima od uvjeta koje bi vjerovnik imao da je protiv dužnika pokrenut stečajni
postupak.(čl.20.ZFPPN)
Ako dužnik u zakonskom roku nije dostavio plan financijskog restrukturiranja nagodbenom
vijeću FINA ne bi trebala prekinuti predstečajnu nagodbu i dati zahtjev za pokretanje
stečajnog postupka, jer nije bilo stvarne namjere za sklapanje predstečajne nagodbe pa se ista
ne trebala smatrati prekinutom. Trebalo bi uvrstiti u prekršajne odredbe Zakona odredbu o
kažnjavanju osoba koje pokreće postupak predstečajne nagodbe podnošenjem prijedloga za
otvaranje iste, a s ciljem izbjegavanja plaćanja sudskih tj. stečajnih pristojbi. Točnije, trebalo
bi izmijeniti Zakon na način da se predstečajna nagodba smatra pokrenutom kad se uz obrazac
prijedloga za otvaranje predstečajne nagodbe dostavi sva potrebna dokumentacija.
Zakonom je jedino omogućeno dužniku da ne mora pokrenuti postupak predstečajne nagodbe
onaj obveznik koji nema imovine, ili je njegova imovina male ili neznatne vrijednosti, te
nema zaposlenih osoba.(čl.39.st.2.ZFPPN)
3.2 Manipulacije tražbinama između povezanih društava
Prema ZFPPN tražbine o čijoj visini postoji suglasnost između dužnika i vjerovnika smatraju
se utvrđene, a pravo glasa imaju vjerovnici čije su tražbine utvrđene.(čl.62.st.4.ZFPPN)
Utvrđene tražbine su i one za koje vjerovnik posjeduje ovršnu ispravu i one za koje je dužnik
koristio pravo na odbitak pretporeza.(čl.60.st.4.ZFPPN) To omogućava da dužnik
priznavanjem nepostojećih tražbinama između povezanih društava2 i/ili „prijateljskih“3
društava stekne nepravednu prednost u odlučivanju u postupku predstečajne nagodbe na štetu
svih drugih vjerovnika. Zakonom je određen pojam potrebne većine koja odlučuje o
prihvaćanju plana predstečajne nagodbe pa se tako plan financijskog restrukturiranja smatra
2
Povezana društva su pravno samostalna društva koja u međusobnom odnosu mogu stajati kao: društvo koje u
drugome društvu ima većinski udio ili većinsko pravo u odlučivanju, ovisno i vladajuće društvo, društvo
koncerna, društva s uzajamnim udjelima i društva povezana poduzetničkim ugovorima. (Čl. 473. Zakona o
trgovačkim društvima, NN 111/93, 34/99, 121/99, 52/00, 118/03, 107/07, 146/08, 137/09, 125/11, 152/11,
111/12, 68/13)
3
Pod pojmom „prijateljska“ društva smatramo društva koja ne spadaju pod definiciju povezanih društava, ali
imaju financijske ili druge korist od društva-dužnika i zbog toga im pomažu u ostvarenju određenih ciljeva. U
njihovom nadzornom odboru ili upravi su politički, rodbinski ili prijateljski povezane osobe.
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prihvaćenim ako za njega glasuju vjerovnici čije tražbine prelaze polovicu vrijednosti
utvrđenih tražbina za svaku grupu vjerovnika, ili ako za njega glasuju vjerovnici čije tražbine
prelaze 2/3 vrijednosti svih utvrđenih tražbina. Vjerovnici se, u svrhu odlučivanja o planu
financijskog restrukturiranja, dijele na tri grupe od kojih jednu čine tijela javne uprave i
trgovačka društva u većinskom državnom vlasništvu, drugu financijske institucije, a treću
ostali vjerovnici (čl.63.st.1. ZFPPN)
Na ovakav način dužnicima se otvara mogućnost da namještaju 2/3 vrijednosti svih utvrđenih
tražbina i neovisno što se većina vjerovnika ne slaže s predloženom nagodbom, po odredbama
Zakona ona mora biti prihvaćena. Iznosi tražbina koje vjerovnici prijave nakon otvaranja
postupka predstečajne nagodbe, često su veći nego ih je dužnik prije prikazao i revizor
pregledao. Pa ako dužnik takvu tražbinu prizna, a sam o tome odlučuje, tražbina se smatra
utvrđenom. Slijedom navedenog dužnik je mogao prijaviti dugovanje prema solidarnom
dužniku ili jamcu, po njegovom regresnom pravu koje može biti ostvareno u budućnosti. To
bi moglo iznositi toliko da dobije vrijednost dovoljne većine od ukupno utvrđenih tražbina.
Solidarni dužnik ili jamac bio bi netko od vlasnika ili neko od povezanih društava, a kako
vidimo stvarna tražbina nije zaista nastupila, jer je to pravo koje se ostvaruje tek u slučaju da
solidarni dužnik ili jamac podmiri preuzeto jamstvo.
Također jedan od načina namještanja potrebnih glasova je i priznavanje nepostojećih obveza
po fiktivnim fakturama. Kad bi se krenulo u pregled poslovnih knjiga i kad bi netko osim
dužnika imao pravo utvrđivati obveze dužnika moglo bi se dokazati da neke usluge ili
isporuke nikad nisu učinjene ili zaprimljene. Na takav način dužnik može prijaviti dugovanje
prema povezanom društvu. U prijavljenoj dokumentaciji ne vidi se na temelju čega je stvarno
nastalo dugovanje. To može biti dugovanje za promidžbu, za konzultantske usluge, za
korištenje imena i sl., a da u pozadini nema nikakve činidbe ili da vrijednost učinjenog nije
stvarna tržišna vrijednost. Također u listi dugovanja ne navodi se o kakvom je konkretno
dugu riječ ni kad je nastao. Za detaljnu reviziju poslovanja potrebno je mnogo vremena i
angažmana, a to bi postupak predstečajne nagodbe i sklapanje same nagodbe odgodilo na duži
period. S druge strane, teško je dokazati da nešto nije nastalo ili nije obavljeno, ako je od toga
prošlo određeno vrijeme.
Još jedan način zloupotrebe javlja se kroz davanje pozajmica društvu od strane njihovih
članova. Naime, ne postoji ništa sporno u takvom načinu pribavljanja kapitala društvu, ali
postavlja se pitanje podrijetla tog novca. Zanimljivo je da netko tko je član društva koje
izrazito loše posluje ima sredstava za pozajmicu svom društvu, iako mu je jedini prijavljeni
prihod dobit tog društva, a ono je nelikvidno i ne ostvaruje nikakvu dobit. Skloni smo
vjerovati da se do tog novca dolazi na način da se prodaja robe i isporuka usluga u određenom
postotku ne iskazuju kroz poslovne knjige i da se baš na taj način dolazi do kapitala koji služi
kao pozajmica društvu. Takvim postupanjem članovi društva postaju jedni od većih
vjerovnika, ako ne i najveći vjerovnici društva.
Kao primjer navodimo trgovačko društvo PGM Ragusa d.d. koje kao dužnik, samo donosi
odluku o otpisu vlastitih dugovanja.
Iz Rješenja drugostupanjskog tijela o odbijanju žalbe vjerovnika PORR HRVATSKA d.o.o.,
Samobor na rješenje o prihvaćanju plana financijskog restrukturiranja društva PGM Ragusa
d.d., (PREDSTEČAJNE NAGODBE, 2014) vidimo da unatoč neospornoj činjenici da je
potrebna 2/3 većina između povezanih osoba, predstečajna nagodba je postignuta, naravno uz
maksimalni otpis potraživanja dobavljača u iznosu 60%. Otplata je 40% vrijednosti prvotnog
potraživanja u roku 8 godina.
Tek dopunama i izmjenama Zakona od 30.06.2013. djelomično se doskočilo ovoj
manipulaciji onemogućavajući da se pravom regresa od strane povezanih društava ili vlasnika
stvori 2/3 većina koja ima pravo glasa. U postupku predstečajne nagodbe ni vjerovnici ni
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predstečajni upravitelj ne mogu osporavati drugim vjerovnicima tražbine, nego se samo
dužnik izjašnjava.(ČUVELJAK, 2013) Jedini način je da država posumnja da su odgovorne
osobe pogodovale povezanim društvima i da zaustavi predstečajnu nagodbu i dopusti nekom
od vjerovnika da pokrene stečajni proces. ZFPPN navodi da će „nagodbeno vijeće prekinuti
postupak predstečajne nagodbe na prijedlog nadležnog tijela koje vodi postupak utvrđivanja
zlouporabe prava do okončanja postupka.“ Znači samo Porezna uprava u slučaju da pokrene
postupak zloupotrebe prava od strane odgovornih osoba, a što je rezultiralo nemogućnošću
naplate porezne obveze, može prekinuti postupak predstečajne nagodbe u ovom slučaju.
Provjera pojedinih subjekta od strane Porezne uprave nije vezana za to je li pravna osoba
pokrenula predstečajnu nagodbu ili ne.
Ako je dužnik dostavio svu dokumentaciju i potrudio se postići većinu tj. 2/3 od ukupnog
duga pozajmicama i fiktivnim fakturama, nitko mu ne može osporiti predstečajnu nagodbu.
Jedino je Ministarstvo financija to koje može obustaviti postupak. Stoga onaj tko se žele
okoristiti ZFPPN-om samo mora paziti da previše ne ošteti državu, a ostale vjerovnike može
svjesno i namjerno oštetiti.
Brojni stručnjaci iz područja ekonomije i prava ponajviše upozoravaju na ovu mogućnost
manipulacije jer time se u postupku predstečajne nagodbe dužnik nalazi u mnogo povoljnijoj
poziciji nego vjerovnik, tj. nalazi se u neravnopravnoj tržišnoj utakmici sa svojim
vjerovnicima. Također upozoravaju da se potraživanja napuhuju zbog stjecanja prava glasa,
odnosno kako bi se nadglasalo prave vjerovnike i otpisalo njihova potraživanja. U sličnim
sustavima zemalja članica EU postupci se vode pred sudovima, a svaki vjerovnik ima pravo
osporiti potraživanje drugom vjerovniku.
3.3 Osporavanje tražbina
Dužnik može namjerno prikazati manje obveze da bi oštetio vjerovnika ili mu čak u cijelosti
osporiti potraživanje. Dužnik je taj koji osporava ili priznaje potraživanja koja su u postupku
prijavili vjerovnici pa vjerovnicima ako nisu imali osiguranje plaćanja koja im jamče
utvrđenost tražbina, preostaje samo žalba nagodbenom vijeću ili pak tužba nakon zaključenja
postupka. Zakon uređuje da tražbine u pogledu kojih postoji suglasnost između vjerovnika i
dužnika, kao i tražbine za koje vjerovnik posjeduje ovršnu ispravu se smatraju utvrđenim
tražbinama. Iznimka su tražbine vjerovnika za koje on posjeduje ovršnu ispravu, a za koje
dužnik posjeduje ovjerenu ispravu da su prestale, tad te tražbine nisu priznate. Tražbine koje
je dužnik sam prijavio, a vjerovnik ih nije prijavio, također se smatraju utvrđene.
U postupku predstečajne nagodbe vjerovnik prijavljuje svoju tražbinu, a samo se dužnik
izjašnjava o tražbinama koje su prijavljene. Prema tome dužnik može osporiti tražbine bez
ikakvog objašnjenja, jer nigdje nije navedeno da se mora očitovati o razlogu osporenja
tražbina. Nagodbeno vijeće samo konstatira osporavanje, odnosno priznavanje tražbine. Kako
je predstečajna nagodba temeljena na postupanju u dobroj vjeri, nenavođenje razloga
osporavanja tražbina kosi se s tim načelom, te bi svako osporavanje tražbina trebalo biti
obrazloženo.
Dva su pravila kojima je zakonodavstvo pokušalo doskočiti ovome propustu.
Jedan od tih je ograničavanje gornje granice iznosa osporenih tražbina koje je dozvoljeno, a
da bi se predstečajna nagodba mogla nastaviti. Taj iznos je iskazan u postocima, a iznosi 25 %
od ukupnog iznosa tražbina.
Drugo pravilo koje je uvedeno Zakonom o izmjenama i dopunama ZFPPN (NN br. 81/13)
kaže da se tražbina za koju je dužnik koristio pravo na odbitak pretporeza smatra utvrđenom.
Nažalost nije određeno tko će i kad obaviti provjeru je li dužnik proveo osporenu tražbinu kao
ulaznu fakturu i koristio obračunati porez na dodanu vrijednost za odbitak pretporeza, tj. za
umanjenje poreza kojeg treba platiti.
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Kako pravo žalbe nije isključeno vjerovnik ima pravo žalbe u roku 8 dana od objave
Zapisnika o utvrđivanju tražbina na stanicama FINA-e.
Isto tako dolazi do prijavljivanja manjeg iznosa dugovanja. Zakon je dozvolio da maksimalni
iznos osporenih potraživanja bude 25%. Taj iznos nije neznačajan, pogotovo kad ima dužnika
koji imaju preko milijardu kuna dugovanja. Pojedinim vjerovnicima osporava se cjelokupno
potraživanje, a u masi ukupnih potraživanja to može biti zanemariv postotak, što za tog
konkretnog vjerovnika sigurno nije. Također, u postupku predstečajne nagodbe dužnik nema
obvezu izjasniti se koji je dio tražbine pojedinom vjerovniku osporio i zašto.
Kao primjer osporenih tražbina možemo navesti dužnika trgovačko društvo Osijek-Koteks
d.d.. Uvidom u Zapisnik o utvrđivanju tražbina (PREDSTEČAJNE NAGODBE1, 2014) od
25.10.2013. utvrđeno je da iznos osporenih tražbina ne prelazi 25 % od ukupno prijavljeni
tražbina, nego da iznosi 9,03%. Iznos prijavljenih tražbina je 893.778.690,35 kuna, što znači
da je osporeno ukupno 80.744.443,50 kuna tražbina.
Vjerovnik je dužan prijaviti tražbinu u postupak predstečajne nagodbe, jer ako je ne prijavi,
poslije ne može podnijeti žalbu ili pokrenuti postupak upravnog spora. Ako je dužnik prijavio
tražbinu vjerovnika, vjerovnik je ne mora prijaviti. Tek po prihvaćanju plana predstečajne
nagodbe vjerovnik koji se nije slagao s predloženom nagodbom, nakon žalbe Ministarstvu
financija i nakon odbijanja žalbe može pokrenuti upravni spor.
Tako nastaje i sljedeća apsurdnost pravnog sustava. Ako smo tužili dužnika prije npr. 10
godina, za iznos duga od 100.000 kuna i napokon dobili presudu u svoju korist, dužnik sad
zanemaruje presudu koja sadrži i dugovanje za kamate i sudske troškove, te prijavljuje
dugovanje u osnovnom iznosu od 100.000 kuna. Nakon toga nam traži otpis npr. 60 %
dugovanja, a 40% iznosa će otplatiti u roku 4 godine. Znači da bismo mi dobili nakon 14
godina od nastanka potraživanja samo iznos od 40.000 kuna, a ako se ne slažemo s tim, onda
trebamo pokrenuti upravni spor, jer protiv odluke o žalbi Ministarstva financija može se
pokrenuti upravni spor pred nadležnim upravnim sudom. U Zakonu nije navedeno kako
postupiti ako vjerovnik kojem je osporena značajna tražbina uspije u upravnom sporu
dokazati postojanje svoje tražbine, a u međuvremenu se sklopi predstečajna nagodba u kojoj
on nije imao pravo glasa.
3.4 Namjerni odlazak u predstečajnu nagodbu radi oprosta dijela dugovanje
Nakon stupanja na snagu ZFPPN, mali broj poslovnih subjekata se usudio započeti s
postupkom predstečajnih nagodbi. Međutim, nije trebalo dugo čekati da predstečajna nagodba
postane izrazito popularna među poduzetnicima. Mnogi poslovni subjekti su shvatili da i oni
mogu iskoristiti ZFPPN za oprost dijela dugovanja, umjesto da se iz mjeseca u mjesec trude
održati likvidnosti i „žongliraju“ s dugovanjima.
Pretpostavke za otvaranje predstečajne nagodbe nije teško postići, samo se treba još malo više
zadužiti, povećati ukupna dugovanja preko povezanog društva i eventualno ne isplatiti plaće
radnicima mjesec dana ili ne platiti dobavljača. Trebamo namjerno stvoriti situaciju da nam
netko od vjerovnika blokira poslovni račun i s već spremnim planom restrukturiranja,
dočekati uvjete za otvaranje postupka i pokrenuti proces predstečajne nagodbe. Pritom
moramo voditi računa da podmirimo dugovanja prema državi i time spriječimo da nam
Porezna uprava pokrene postupak utvrđivanja nepravilnosti i iskorištavanja položaja.
Situacija na tržištu je dovela do toga da se stvori razlika između onih društava koja su uspjela
zadržati svoje poslovanje na razini da im opstanak nije ugrožen i onih koji već duže vrijeme
nisu sposobni za nastavak poslovanja. Realno je za očekivati da će oni koji imaju manje
probleme u svom poslovanju, ali još uvijek uspijevaju održati neku razinu likvidnosti i
solventnosti, posegnuti za lakšim rješenjem. Činjenica da pokretanjem postupka predstečajne
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nagodbe društva gube ugled i bonitet kod nas nema utjecaja na donošenje odluka o poslovanju
s takvima, jer je nažalost na našem tržištu mali broj uglednih društava s dobrim bonitetom.
Tablica 5. Broj blokiranih POSLOVNIH SUBJEKATA i iznos prijavljenih neizvršenih osnova za plaćanje, na
navedene datume. (FINA, 2014)
Broj nelikvidnih poslovnih Iznos prijavljenih neizvršenih
Stanje na dan
subjekata osnova za plaćanje u 000 kuna
31.10.2012. 72.654 44.538.382
31.01.2013. 65.504 39.973.802
31.10.2013. 59.858 34.170.604
31.01.2014. 61.687 33.450.383
Za očekivati je da ZFPPN te postupcima brisanja trgovačkih društava iz Sudskog registra4

broj nelikvidnih poslovni subjekata zabilježi pad. Uzmemo li u obzir da je ukupni iznos
dugovanja za koje je ili prihvaćen plan ili sklopljena nagodba 27.483.860.567,07 kuna, te
dodamo li tome iznos od 15.548.760.875,11 kuna obveza dužnika čiju su prijedlozi za
pokretanje predstečajne nagodbe u tijeku, dolazimo do iznosa od malo više od 43 milijarde
kuna. Taj iznos obveza nije u blokadi, jer kad se otvori postupak predstečajne nagodbe račun
poslovnog subjekta se odblokira. U većini slučajeva čim dužnik zatraži donošenje privremene
mjere deblokade računa, koja je trebala biti iznimka, dužniku se odblokira račun. Naravno
nije cijeli iznos njihovog dugovanja bio evidentiran na njihovom računu, ali smanjenje od
samo 11 milijardi kuna obveza je premalo, jer tom broju trebamo dodati i veoma značajan
iznos onih dugovanja koja su tek tako nestala s računa blokiranih subjekta njihovim brisanjem
iz Sudskog registra. Jednostavno ih više nema u evidenciji. Zatim dodamo li još i pokrenute
redovne stečajne postupke koje je pokrenula Porezna uprava, možemo zaključiti da se pojavio
veliki broj novoblokiranih subjekata.
3.5 Nepokretanje postupka
Uz sve navedeno postoje poslovni subjekti koji ne pokreću postupak predstečajne nagodbe
iako ispunjavaju sve uvjete za pokretanje postupka i Zakon jasno kaže da to moraju napraviti.
Razlozi su razni, neki od njih ne žele pristupiti tome jer bi onda morali mijenjati menadžment,
možda bi ih preuzeli vjerovnici, u svakom slučaju oglušuju se na Zakon. Vjerovnici ne žele
pokrenuti stečajni postupak jer znaju da će se tako teško naplatiti. FINA ne pokreče stečajni
postupak, jer ga nikad i nije pokretala, iako je bilo propisano da je dužnosti FINA-e nakon 60
dana blokade računa poslovnog subjekta poslati prijedlog sudu za pokretanje stečajnog
postupka nad tim poslovnim subjektom.
U svakom slučaju prema ZFPPN niti jedan poslovni subjekt još nije kažnjen zbog
nepokretanja postupka iako je ispunjavao neke od uvjeta za njegovo pokretanje.
4. Zaključak
Zakon koji je proizašao iz Stečajnog Zakona, a svrha mu je bila poboljšati likvidnost, sačuvati
radna mjesta spašavajući društva koja se mogu spasiti tek će za koju godinu pokazat svoju
opravdanost.
U svakom slučaju broj nelikvidnih subjekata se smanjio, što zbog predstečajnih nagodbi
kojima je dio duga otpisan, što zbog brisanja neaktivnih subjekata iz sudskog registra.
4
Sukladno članku 70. Zakona o sudskom registru nad obveznicima koji Registru godišnjih financijskih
izvještaja, nisu predali godišnji financijski izvještaj radi javne objave tri godine za redom.
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Postavlja se pitanje koliko je to stajalo državu, koliko vjerovnike, a koliko dužnike i njihovu
upravu na kojoj leži odgovornost za nastalu situaciju. Smatramo nedopustivim da račun
poslovnog subjekta bude blokiran 5 godina, a da poslovni subjekt i dalje posluje i povećava
iznos svog dugovanja, a zatim mu se odobri nastavak poslovanja sklapanjem predstečajne
nagodbe.
Uvjerenja smo da smo kroz rad dokazali da predmetni način utvrđivanja tražbina otvara
mogućnost zloupotrebe, jer dužnik može priznati nepostojeću tražbinu, a osporiti postojeću i
na taj način bitno utjecati na glasovanje o predstečajnoj nagodbi. Ni predstečajno vijeće ne
može ulaziti u činjenično izjašnjenje dužnika, a sudovi imaju samo ovlaštenje da utvrde
istovjetnost prihvaćenog prijedloga predstečajne nagodbe s onim prijedlogom koji je
dostavljen za sklapanje nagodbe pred sudom.
Iako sudovi sude na temelju Ustava i Zakona, pa tako svaki sud u postupku mora voditi brigu
i o zaštiti ustavom zajamčenih prava i obveza svih sudionika u postupku, ovim Zakonom sudu
je to zabranjeno.
Neosporna je činjenica da je nagodba tj. zajedničko rješavanje postojeće nelikvidnosti, dobra,
ali samo kod određenih subjekata kojima je reprogram duga potreban da bi opstali. Otpisi
dugovanja u visini 60% iznosa, a zatim otplata ostatka glavnice na rok od 8 godina su
apsurdni. Vjerovnike se dovelo u položaj da moraju pristati na nagodbu i zatim čekati naplatu
8 godina, bez garancije da će dužnici uspjeti održati likvidnost. Zakon bi trebalo iz temelja
izmijeniti, ali i poništiti nepravedno prihvaćene predstečajne nagodbe. Također, smatramo da
bi u samo provođenje nagodbe trebalo uključiti banke kao partnere koji će financijski podržati
predstečajnog dužnika, vjerovnike koji bi pojedinačno mogli utjecati na svoje tražbine kao i
tražiti provjeru tražbina drugih vjerovnika i sudove koji bi vodili brigu i zaštitu ustavom
zajamčenih prava i obveza svih sudionika. Dužnik koji iza sebe ne bi imao poslovnu banku
kao strateškog partnera ne bi ni mogao pokrenuti postupak nagodbe.
Reference
Članci:
Čuveljak, Jelena: Utvrđivanje tražbina u predstečajnoj nagodbi, Informator br. 6206-6207, str. 8. od
31.8.2013.
Internet stranice:
FINA (2014) Preuzeto s http://www.fina.hr/ – sažetak za objavu – INS listopad 2012. dana 19.3.2014.
FINA-a (2014) Preuzeto s http://www.fina.hr/ Objave: Pregled zbirnih podataka iz sustava
predstečajnih nagodbi 6.12.2013. dana 19.3.2014.
PREDSTEČAJNE NAGODBE (2014) Preuzeto s http.//predstecajnenagodbe.fina.hr/pn-public-
web/predmet pod klasom UP-I/110/07/13-01/1913, Ur.broj 04-06-13-1913-130 dana 21.3.2014.
PREDSTEČAJNE NAGODBE1 (2014) Preuzeto s http.//predstecajnenagodbe.fina.hr/pn-public-
web/predmet pod klasom UP-I/110/07/13-01/4585, Ur.broj 04-06-13-4585-598 dana 21.3.2014.
Zakoni:
Zakon o financijskom poslovanju i predstečajnoj nagodbi NN 108/12, 144/12, 81/13, 112/13
Zakon o sudskom registru NN 1/95, 57/96, 1/98, 30/99, 45/99, 54/05, 40/07, 91/10, 90/11, 148/13
Zakon o trgovačkim društvima NN 111/93, 34/99, 121/99, 52/00, 118/03, 107/07, 146/08, 137/09,
125/11, 152/11, 111/12, 68/13
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Misuses in pre bankruptcy settlement
Ivan Akrap
iakrap@oss.unist.hr
Slavica Ćapin Jakišić
CEMEX Hrvatska d.d., Kaštel Sućurac, Croatia
slcapin@yahoo.com
Abstract. A year and half ago The Law of financial operations and pre bankruptcy settlement
(hereinafter ZFPPN) was introduced as an instrument of reducing insolvency.
The first reason listed for introducing ZFPPN is the fact that the technique of conducting bankruptcy
has not made significant progress. As a rule, the subjects were going into bankruptcy procedure
without the restructuring plan, while, for bringing a restructuring plan and starting with debt payoffs
usually several years have to pass. In addition, in most cases, after applying the bankruptcy law the
legal subject no longer exists. Instead of that, ZFPPN allows the pre bankruptcy restructuring process
and resume of business operations. Another one of the stated goals is to force creditors for making,
within a reasonable time, key decisions about the fate of the debtor.
The main objectives are: to facilitate financial restructuring in order to restore solvency, to increase
level of management responsibility of the company to creditors, to increase the value of the debtor's
assets, to ensure appropriate balance between the sale of assets in satisfaction of creditors, to
restructure and reduce debtors share of loans, to converse claims into an equity interest and to preserve
jobs.
There are some irregularities that made this Law become a salvation rather than a threat for many bad
debtors: by entering in process of the pre bankruptcy settlement without intention for concluding a
settlement and to continuing with business operations; by manipulation claims between related
companies; by denying claims without explanation; artificially creating the conditions for a pre
bankruptcy settlement as a result of a significant debt write off. Due to numerous misuses the Law was
adapted several times, but still has its weaknesses. The aim of this paper is to point out these problems
and to try to propose effective measures for their removal.
Key words: insolvency, pre bankruptcy, misuses, unduly write-off.
P - 289
Ekonomski učinak i institucionalni položaj turizma u Europskoj
uniji

mijana@oss.unist.hr
Josipa Strunje
elez.josipa@gmail.com
Sažetak. Europska unija se u svojoj šezdeset godina dugoj povijesti razvijala ne samo povećanjem
broja članica i širenjem obujma nadležnosti, nego je značajan napredak postignut u produbljivanju
integracije intenziviranjem postojećih te stvaranjem novih politika i oblika suradnje. Zajedničke
politike i različiti oblici suradnje provode se u nastojanju da se u što većoj mjeri ostvare postavljeni
ciljevi Europske unije. U desetogodišnjoj strategiji, "Europa 2020.", koja je predložena od strane
Europske komisije, postavljen je cilj ostvarivanja pametnog, održivog i uključivog rasta boljom
koordinacijom nacionalnih politika i politika Europske unije. Turizam je prepoznat kao jedna od
najznačajnijih djelatnosti suvremenog društva i gospodarskog rasta na globalnoj razini, a posebno je
značajan u europskim zemljama. Prema podacima Svjetske turističke organizacije, Europska unija je u
2012. godini ostvarila 38,7% ukupnih međunarodnih turističkih dolazaka i 34,2% ukupnih prihoda od
međunarodnog turizma, što je omogućilo Europskoj uniji da postane najposjećenija turistička regija u
svijetu. Podaci pokazuju da turizam ima veliki značaj za gospodarski razvoj u Europskoj uniji.
Direktni doprinos turizma gospodarstvu Europske unije Svjetsko vijeće za putovanja i turizam je
procijenilo na 3% ukupnog BDP-a, a ako se u obzir uzmu indirektni i inducirani doprinos, ukupni
doprinos turizma BDP-u procijenjen je na 8,4% BDP-a. Međutim, uloga i značaj turizma nisu jednaki
u svim zemljama članicama. Također treba naglasiti da Europska unija ne vodi izravno zajedničku
turističku politiku iako različite europske politike imaju značajan utjecaj na turizam. Stoga, postoji
potreba analizirati ekonomski učinak turizma u Europskoj uniji kao regiji, s naglaskom na razlike u
doprinosu turizma BDP-u različitih zemalja. S druge strane, nužno je istražiti povijesni razvoj kao i
trenutni institucionalni položaj turizma u Europskoj uniji. Imajući u vidu značaj turizma za
gospodarstvo Europske unije te njegov aktualni institucionalni položaj, ovaj rad će nastojati odgovoriti
na pitanje treba li Europskoj uniji zajednička turistička politika.
Ključne riječi: turistička politika, Europska unija, ekonomski učinak turizma, institucionalni položaj
turizma
1. Uvod
Europska unija se u svojoj šezdesetak godina dugoj povijesti razvijala na tri načina: širenjem,
produbljivanjem i proširenjem broja članica (Pelkmans, 2001.). Uz širenje obujma
nadležnosti, značajan napredak postignut je u produbljivanju integracije intenziviranjem
postojećih, te kreiranjem novih politika i oblika suradnje. Istovremeno se u šest krugova
proširenja broj članica povećao sa šest na dvadeset osam.
Izvrsni gospodarski rezultati koje je Europska unija razvojem procesa integriranja polučila
tijekom godina poljuljani su utjecajem svjetske gospodarske krize. Kao posljedica krize
zaustavljene su stabilne vrijednosti gospodarskog rasta i stvaranja novih radnih mjesta, a kriza
P - 290
je ukazala i na strukturne slabosti gospodarstva Europske unije. Svjesna aktualnih
gospodarskih uvjeta, Europska komisija je 2010. godine predstavila novu strategiju razvoja
gospodarstva Europske unije "Europa 2020.", koja slijedi, ali i zamjenjuje Lisabonsku
strategiju. U strategiji "Europa 2020." predstavljena je vizija europske socijalne tržišne
ekonomije, koja se fokusira na tri prioriteta (European Commission, 2010.). Prvi prioritet je
pametan rast koji se treba ostvariti razvijanjem ekonomije utemeljene na znanju i inovaciji.
Drugi prioritet je održivi rast koji podupire učinkovitije iskorištavanje resursa, te promiče
„zelenije“ i konkurentnije gospodarstvo, a kao treći prioritet istaknut je uključivi rast koji
podrazumijeva njegovanje ekonomije s visokom stopom zaposlenosti koja donosi društvenu i
teritorijalnu povezanost. Ciljevi postavljeni u strategiji "Europa 2020." zahtijevaju snažnije
ekonomsko upravljanje te izraženu koordinaciju nacionalnih politika zemalja članica s
politikama Europske unije, ali i pronalaženje najučinkovitijih mjera koje će u određenim
područjima dati najbolje rezultate.
2. Turizam u Europskoj uniji

Turizam kao gospodarska i socijalna te kulturna djelatnost jedna je od najznačajnijih
djelatnosti suvremenog društva i gospodarskog razvoja u svjetskim razmjerima, a osobito je
postao značajan u zemljama Europe (Vuković, 2006.). Pregled međunarodnih turističkih
dolazaka i ostvarenih prihoda od međunarodnog turizma po regijama u 2012. godini,
prikazuje Tablica 1.
Tablica 1. Međunarodni turistički dolasci i prihodi od međunarodnog turizma u 2012. godini
međunarodni turistički dolasci prihodi od međunarodnog turizma
u milijunima tržišni udio (%) u milijardama € tržišni udio (%)
Svijet 1.035,0 100,0 837,0 100,0
Europa 534,2 51,6 356,3 42,6
- Europska unija 400,2 38,7 286,2 34,2
Azija i Pacifik 233,6 22,5 252,1 30,1
Amerika 163,1 15,8 165,5 19,8
Afrika 52,4 5,1 26,1 3,1
Srednji Istok 52,0 5,0 36,6 4,4
Izvor: prilagođeno prema UNWTO Tourism Highlights, 2013 Edition
Iz podataka prikazanih u Tablici 1. može se uočiti da je Europa u 2012. godini generirala više
od pola međunarodnih turističkih dolazaka u svijetu te je ostvarila gotovo 43% od ukupnih
prihoda od međunarodnog turizma u svijetu.
Najznačajniji međunarodni turistički tokovi u Europi događaju se u Europskoj uniji, koja je u
2012. godini ostvarila više od 400 milijuna međunarodnih turističkih dolazaka (što predstavlja
38,7% ukupnih međunarodnih turističkih dolazaka u svijetu). Ako se usporede podaci s
prethodnom godinom, broj međunarodnih turističkih dolazaka u Europskoj uniji porastao je u
2012. godini (u odnosu na 2011. godinu) za 2,4%.
Iste godine u Europskoj uniji ostvareno je više od 280 milijardi eura prihoda od
međunarodnog turizma (što predstavlja 34,2% od ukupnih prihoda od međunarodnog turizma
u svijetu). U usporedbi sa 2011. godinom, prihodi od međunarodnog turizma u Europskoj
uniji porasli su u 2012. godini za 1,9%.
Podaci potvrđuju da je Europa, odnosno unutar Europe, Europska unija najposjećenija
turistička regija u svijetu. Prema podacima koje objavljuje Svjetska turistička organizacija
(UNWTO, 2013) među deset svjetskih top turističkih destinacija nalazi se čak pet zemalja
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članica Europske unije (Francuska, Španjolska, Italija, Njemačka i Velika Britanija) ali i
europske zemlje nečlanice (Turska i Rusija).
2.1 Ekonomski učinak turizma u Europskoj uniji
Turizam kao svjetski fenomen, stekao je status iznimno važne komponente nacionalnih
gospodarstava mnogih zemalja. Zapravo, njegov ekonomski značaj proizlazi iz njegovih
ekonomskih učinaka, odnosno njegovog doprinosa gospodarskom razvoju. Značaj turizma za
gospodarski razvoj prepoznat je zbog njegovog doprinosa proizvodnji, zaposlenosti te zbog
njegovog utjecaja na platnu bilancu. Sposobnost gospodarstva da profitira od turizma ovisi o
raspoloživim investicijama usmjerenima na razvoj infrastrukture potrebne za kreiranje
kompleksnog turističkog proizvoda. Zbog činjenice da se turistički proizvod sastoji od
različitih dobara i usluga (smještaj, hrana, usluge prijevoza, konzumacija kulturnih sadržaja i
mnoge druge) turizam je značajno povezan sa različitim gospodarskim sektorima, uključujući
ugostiteljstvo, prijevoz, maloprodaju i veleprodaju, poljoprivredu, umjetnost, kulturu i brojne
druge sektore.
Dosadašnja istraživanja europskog turizma pokazala su da turizam, sukladno dosadašnjem
prevladavajućem modelu njegova razvoja, generira neto raspodjelu bogatstva od sjevera
prema jugu i od bogatijih prema siromašnim državama (Williams & Shaw, 1991.). Iz
regionalne perspektive, a zbog činjenice da turizam u vrlo kratkom vremenskom razdoblju i
sa relativno umjerenom razinom investicija može ostvariti rapidan i gotovo trenutačan utjecaj
na regionalno gospodarstvo, turizam se može proklamirati i kao instrument regionalnog
razvoja (Proença & Soukiazis, 2008.).
Podaci Svjetskog vijeća za putovanja i turizam za 2012. godinu pokazuju da turizam u svojoj
"izvornoj" definiciji (tradicionalni pružatelji turističkih usluga - hoteli, ugostiteljski objekti za
pružanje usluga prehrane i točenja pića, putničke agencije, iznajmljivanje automobila i
zrakoplovne kompanije koji isporučuju dobara i usluge izravno posjetiteljima) pridonosi s 3%
bruto društvenom proizvodu Europske unije (WTTC, 2013.). Izravni doprinos turizma bruto
društvenom proizvodu varira među zemljama Europske unije, u rasponu od 1,5% u
Rumunjskoj, 1,6% u Litvi i Njemačkoj, do 13,9% ukupnog bruto društvenog proizvoda na
Malti. Zbog iznimno jakih veza koje turizam ima sa mnogim gospodarskim sektorima te
dokazanog multiplikativnog učinka turizma na gospodarstvo, značajno je osim direktnog
doprinosa turizma bruto društvenom proizvodu obuhvatiti i podatke o indirektnom i
induciranom utjecaju turizma na bruto društveni proizvod. Kad se povezani sektori uzmu u
obzir, ukupni doprinos turizma bruto društvenom proizvodu u Europskoj uniji iznosio je 8,4%
u 2012. godini, a kreće se u rasponu od 4,2% u Litvi, 4,5% u Njemačkoj do 26,4% na Malti i
čak 27,8% u Hrvatskoj (WTTC, 2013a).
S aspekta doprinosa turizma smanjenju nezaposlenosti podaci pokazuju da je u 2012. godini u
djelatnostima koje se izravno povezuju sa turizmom (ugostiteljstvo, turističko posredništvo,
zrakoplovni i drugi prijevoz putnika) u Europskoj uniji bilo 8 milijuna zaposlenih, odnosno
3,6% od ukupnog broja zaposlenih (WTTC, 2013.). Ako se promatra ukupni doprinos turizma
zaposlenosti u Europskoj uniji, u 2012. godini svaki 9 zaposlenik Europske unije na izravan
ili neizravan način ostvarivao je svoje prihode od turističke i s turizmom povezanih
djelatnosti, odnosno ukupni doprinos turizma zaposlenosti u Europskoj uniji iznosio je 9,1%.
Postoje razlike u doprinosu turizma zaposlenosti među zemljama članicama Europske unije.
Najmanji udio stanovništva zaposlenog u djelatnostima koje se izravno odnose na turizam u
Europskoj uniji imaju Litva (1,6%), Njemačka (samo 1,8%), Poljska (2,0%), dok je najviše
zaposlenih u djelatnostima koje se izravno odnose na turizam u Hrvatskoj (13,1%) i na Malti
(15,1%). Ukupni doprinos turizma zaposlenosti varira od 4,0% u Litvi i 4,8% u Njemačkoj do
27,2% na Malti i čak 30,2% u Hrvatskoj (WTTC, 2013a).
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Podaci pokazuju da turizam u Europskoj uniji ostvaruje izuzetno značajan ekonomski učinak.
Takav zaključak mogao se očekivati obzirom na položaj Europske unije u međunarodnim
turističkim tokovima kao najatraktivnije turističke regije svijeta. Međutim, razlike u
doprinosu među zemljama članicama otkrivaju da pored zemalja za koje je poznato da je
turizam gospodarska "monokultura" poput Malte i Cipra, najveći ukupni doprinos turizma
zaposlenosti je zabilježen u Hrvatskoj. Treba imati na umu da izrazito veliki doprinos turizma
zaposlenosti nije posljedica značajnog napretka u razvoju turizma u Hrvatskoj, nego je
posljedica gospodarske recesije koja je oslabila ostale djelatnosti u strukturi hrvatskog
gospodarstva.
2.2 Institucionalni položaj turizma u Europskoj uniji
Globalizacija, demografske promjene i razvoj prijevoza su presudni faktori za brz rast turističke
industrije. Sa svojim različitim atrakcijama i kvalitetom usluga Europa je vodeća svjetska
turistička destinacija, a turizam djelatnost koja može igrati značajnu ulogu u postizanju ciljeva
strategije rasta i zapošljavanja. Iako je potencijal turizma za generiranje zapošljavanja i rasta bio
prepoznat na razini Europske unije, u više navrata, još uvijek nema zajedničke europske turističke
politike.
Isto tako, pri Europskoj komisiji ne postoji Odjel, odnosno Opća uprava koja je organizirana i
usmjerena isključivo na turizam. Naime, u sadašnjem ustroju EU institucija na razini Europske
komisije postoji Opća uprava za poduzetništvo i industriju, pri kojoj je ustrojen Odjel turizma. On
ima za cilj poboljšanje kvalitete, konkurentnosti i održivosti europskog turizma te imidža
europskih destinacija, ali i osigurati da su interesi turizma kao sektora uzeti u obzir prilikom
izrade zakonodavnog okvira te operacija i programa unutar politika koje indirektno utječu na
njegov razvoj. S druge pak strane, u Europskom parlamentu, postoji Odbor za promet i turizam
koji je nadležan za sva pitanja vezana za prometnu politiku, prometne propise, prometnu
infrastrukturu, sigurnost prometa, poštanske usluge te turizam. Ovdje su promet i turizam spojeni
u zajednički Odbor jer je uočena njihova međusobna povezanost. Naime, svako turističko
putovanje pretpostavlja kretanje i promjenu mjesta boravka, pa se upravo tu i pronalazi veza
prometa i turizma.
Osnova zakonodavstva tadašnje Europske zajednice, a danas Europske unije je Rimski ugovor iz
1957. godine. Iako u njemu nije bilo posebnog spomena turizma, mnogi smatraju da turizam te
sve inicijative vezane za turizam, svoje uporište pronalaze u člancima 48. - 73. Rimskog ugovora
koji se tiču zajamčene slobode kretanja ljudi, robe i kapitala među zemljama članicama. Isto tako
u članku 2. Rimskog ugovora stoji da Europska zajednica ima zadatak promicati bližu međusobnu
suradnju među zemljama članicama. Turizam može doprinijeti ispunjenju ovih ciljeva jer je važna
ekonomska aktivnost, pružajući mogućnost direktnog zapošljavanja, ali i čitav niz indirektnih
efekata, kao što je i pomoć u razvoju nedovoljno razvijenih zemalja, a sve to u cilju harmonizacije
razvoja u Uniji (Williams & Shaw, 1991.).
Tijekom 1990-ih godina postojao je rastući pritisak južnih zemalja i trgovačkih udruženja na
Europski parlament kako bi Europska unija preuzela znatniju ulogu na području turizma.
Međutim, nemaju sve zemlja iste interese u turizmu. To ovisi o njihovim mogućnostima razvoja
turizma te trenutnom stanju u turističkoj industriji. Zapadne zemlje, posebno UK, Švedska i
Njemačka bile su protiv daljnjeg osnaživanja uloge Europske unije na području turizma. Njihovo
mišljenje se baziralo ili na generalnom protivljenju bilo kakve državne intervencije ili neradom
prihvaćanju posebnog statusa turističke industrije, kako iz straha da će proširenjem djelokruga
ovlasti na područje turizma Europska unija donijeti više propisa i regulativa, tako i iz straha
odlijeva financijskih sredstva iz njezinog ukupnog budžeta. U zemljama kao što je Austrija,
Belgija i Njemačka, centralna vlada nije direktno uključena u turizam, odnosno imaju ograničenu
moć u odnosu na regionalnu upravu koja je nadležna u većini politika. Tako, na primjer, njemačke
savezne pokrajine su isključivo odgovorne za turizam i federalna vlada nema ovlasti, ni moć
odlučivanja u području turizma. Jake regionalne uprave njemačkih pokrajina žele osigurati da
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vlast ostane u njihovim rukama, kako bi zadržale odgovornost i kontrolu nad turističkim
razvojem. Isto tako i u nekim drugim zemljama, kao što je Velika Britanija, turizmom se samo
djelomično upravlja na nacionalnoj razini, a u Španjolskoj svaka administrativna pokrajina vodi
posebnu turističku politiku (Hall & Smith & Marciszweska, 2006.).
Razjedinjenost i raspršenost utjecaja različitih politika Europske unije na turizam i nedostatak
posebne zajedničke politike ili pravnog okvira, stavili su turistički sektor u nezavidan položaj u
odnosu na druge sektore (Lickorish,1994.). Iz tih razloga sugerira se da je potrebna eksplicitnija
uloga EU na području turizma. U velikom broju istraživanja iz područja turizma u ranim 1990-im
se raspravljalo o potencijalu turističkog angažmana na supranacionalnoj razini. Važnost i
doprinos turizma ekonomiji EU-a se smatrala dovoljnim i primjerenim opravdanjem za
izražavanje potrebe za supranacionalnom turističkom politikom. U tom smislu, sugerirani su
koraci za kreiranje uspješne turističke politike te potencijalna područja interesa, međutim,
značajniji napredak nije postignut (Hall & Smith & Marciszweska, 2006.). Ipak, Europska
komisija, uz pomoć Europskog parlamenta i Gospodarskog i socijalnog odbora, više puta je
intervenirala u ovom području, donoseći čitav niz mjera usmjerenih direktno prema turističkom
sektoru. Neke od tih inicijativa su i “Direktiva o paket aranžmanima” iz 1990. godine kojoj je
svrha bila usklađivanje zakona i drugih propisa država članica koji se odnose na paket aranžmane
prodane ili ponuđene na prodaju na području Unije. Zatim, proglašenje 1990. godine kao
Europske godine turizma od strane Vijeća ministara s nizom ciljeva kao što je promidžba veće
slobode putovanja unutar Unije, ekonomskog značaja turizma te povećanja svijesti o važnosti
okoliša za turizam.
Ugovorom iz Maastrichta 1992. godine (Ugovor o Europskoj uniji) po prvi put se dalo do znanja
da bi Europska unija trebala poduzeti posebne aktivnosti i mjere vezane za turizam (članak 3t).
Ovim je istaknuta svjesnost o ekonomskom značaju turizma i njegovom doprinosu ukupnom
razvoju i rastu, te zapošljavanju. Nakon toga, iste godine, vrlo značajna inicijativa je bio "Akcijski
plan za pomoć turizmu" u period od 1993. do 1995. godine koji predstavlja do tada najznačajniju
mjeru za turizam na razini Unije. Budžet u vrijednosti 18 milijuna eura raspoređen je ravnomjerno
na tri godine s ciljem stjecanja i poboljšanja znanja o turizmu, razvoja različitih turističkih oblika i
proizvoda, promocije i suradnje privatnog i javnog sektora na području informacija, okoliša,
kulture, ruralnog, socijalnog i omladinskog turizma, edukacije, kao i s ciljem jačanja kooperacije i
koordinacije između Europske komisije i različitih institucija, zemalja članica te ostalih zemalja
izvan Unije. Unatoč svim poduzetim mjerama mnogi se slažu s mišljenjem Lickorischa koji
smatra da sve mjere usmjerene prema turizmu do tada su bile ad hoc i imale djelomičan pristup s
vrlo ograničenim budžetom i aktivnostima (Lickorisch, 1994.).
1995. godine Europska komisija je donijela dokument, odnosno Zelenu knjigu (Green Paper) pod
nazivom “Uloga Unije na području turizma”, a kojem je osnovna svrha bila povezati potrošače i
zaštitu prirodnog i kulturnog naslijeđa putem partnerstva između privatnog i javnog sektora
promičući inicijative na razini Unije. Od nekoliko ponuđenih opcija na temu budućeg angažmana
Europske unije na području turizma, većina interesnih skupina se zalagala za prihvaćanje one
opcije koja podrazumijeva kreiranje nove uloge Komisije na području turizma (odgovornost na
području zaštite okoliša, promocija, koordinacija zemalja članica) (European Commission, 1995.).
U tom istom smislu, 1996. godine Komisija je dovršila i izložila prijedlog višegodišnjeg novog
programa za pomoć turizmu od 1997. do 2000. godine, nazvan “Philoxenia” s ciljem održavanja
kontinuiteta donošenja akcija Europske unije na ovom području. Program je imao za cilj
poboljšati kvalitetu i konkurentnost europskog turizma kako bi doprinijeli rastu, razvoju i
zapošljavanju, uzimajući posebno u obzir uravnotežen i održiv razvoj sektora, zadovoljavanje
potreba turista i racionalno korištenje prirodnih, kulturnih i infrastrukturnih resursa (Davidson,
1998.).
Nova Lisabonska strategija usvojena je na sastanku Europskog vijeća u ožujku 2000. godine, s
ciljem da Europska unija do 2010. godine postane dinamično i konkurentno gospodarstvo svijeta,
sposobno za održiv razvoj, temeljeno na znanju, u kojem vlada socijalna kohezija, a okoliš je
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očuvan. U duhu Lisabonske strategije, 2001. godine Europska komisija je objavila Priopćenje po
nazivom “Radimo zajedno za budućnost europskog turizma”, kojim precizira budući smjer
razvoja turizma, njegove prioritete te ima za cilj razvoj konkurentnih potencijala turističkog
sektora. Još je nekoliko važnih Priopćenja izrađeno do danas. Pa je tako 2003. godine objavljeno
Priopćenje pod nazivom "Osnovne smjernice za održivost europskog turizma" s ciljem
poboljšanja ekonomske, socijalne i ekološke održivosti europskog turizma, kao i osiguranja
konzistentnosti različitih politika i mjera Unije koje se tiču održivosti turizma i konkurentnosti
industrije.
Europsko vijeće je u proljeće 2005. godine odlučilo da Europa mora obnoviti temelje svoje
konkurentnosti, povećati potencijal rasta i produktivnosti te ojačati socijalnu koheziju, stavljajući
naglasak na znanje, inovacije i optimalizaciju ljudskog kapitala (Kersan-Škrabić, 2012.).
Revidirana Lisabonska strategija fokusirala je prioritete na rast i zapošljavanje. U tom smislu, a da
bi odgovorili na suvremene izazove, uz što efikasnije korištenje raspoloživih resursa i
iskorištavanjem svih mogućih sinergija, Komisija je 2006. godine predložila obnovljenu europsku
turističku politiku u Priopćenju pod nazivom "Obnovljena turistička politika EU-a: Prema jačem
partnerstvu za europski turizam”, čiji je glavni cilj poboljšati konkurentnost europskog turizma i
otvoriti više boljih radnih mjesta kroz održivi razvoj turizma, kako u Europi, tako i na globalnoj
razini (European Commission, 2006.).
Politika EU ima za cilj promovirati turizam kako bi se održala pozicija Europe kao vodeće
turističke destinacije te povećao doprinos turističke industrije rastu i zapošljavanju. U Lisabonu je
13. prosinca 2007. godine s ciljem rješavanja pitanja daljnjeg institucionalnog funkcioniranja
Europske unije potpisan međunarodni ugovor poznat pod nazivom Lisabonski ugovor, punim
nazivom "Ugovor iz Lisabona o izmjenama i dopunama Ugovora o Europskoj uniji i Ugovora o
osnivanju Europske zajednice". On dopunjuje postojeće ugovore o Europskoj uniji i Europskoj
zajednici, ne zamjenjujući ih, a stupio je stupio na snagu 1. prosinca 2009. godine, nakon što je
prošao proces ratifikacije u svim državama članicama EU. Ovaj Ugovor je bio izričito važan za
turizam jer se u njegovom članku 195. posebna važnost pridaje turizmu te je turizam dio glavnog
dokumenta Unije. Pa tako u članku 195. stoji da Unĳa dopunjuje djelovanje država članica u
turističkomu sektoru, osobito promicanjem konkurentnosti poduzeća iz Unĳe u tom sektoru. U tu
svrhu djelovanje Unĳe ima za cilj: (a) poticati stvaranje okruženja koje pogoduje razvoju
poduzeća u tom sektoru; (b) promicati suradnju među državama članicama, osobito razmjenom
dobre prakse. Isto tako, Europski parlament i Vĳeće postupajući sukladno redovnomu
zakonodavnom postupku utvrđuju posebne mjere kojima se dopunjuju djelovanja u državama
članicama radi postizanja ciljeva iz ovoga članka (European Commission, 2010.).
Turizam ima važnu ulogu u razvoju velike većine europskih regija. Infrastruktura stvorena za
turističke svrhe doprinosi lokalnom razvoju, a mnoga radna mjesta su stvorena i održana, upravo
zahvaljujući razvoju turizma. Potreba za poboljšanjem atraktivnosti regije djeluje kao poticaj
velikom broju destinacija i interesnih skupina da se okrenu ekološki održivim praksama i
politikama. Održivi turizam igra važnu ulogu u očuvanju i unapređenju kulturne i prirodne baština
različitih područja. To nadalje utječe na pozitivan način na zapošljavanje i ukupan rast i razvoj. U
tom smislu u listopadu 2007. godine, Europska komisija je odobrila srednjoročnu strategiju za
postizanje održivog i konkurentnog europskog turizma nazvana "Agenda za održivi i konkurentni
europski turizam" koja ocrtava buduće korake za promicanje održivosti europskog turizma i
dodatno pridonosi provedbi obnovljene Lisabonske strategije za rast i zapošljavanje, te
obnovljene Strategije održivog razvoja. Također, sugerira da sve zainteresirane strane trebaju
poduzeti potrebne korake za jačanje doprinosa održivoj praksi kako bi se povećala konkurentnost
Europe kao najatraktivnije turističke destinacije. Priopćenje sadrži poruku o predanosti Komisije
ovom procesu te gradi okvir za provedbu podrške europskih politika i akcija na području turizma i
na svim drugim područjima, koja imaju utjecaj na turizam i na njegovu održivost (European
Commission, 2007.).
Suočavanje sa širenjem i posljedicama globalne ekonomske krize utjecalo je i na promišljanje
čelnika EU-a o promptnoj akciji za spašavanje i oživljavanje gospodarstva. Već je 2008. godine
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postalo jasno da se ciljevi Lisabonske strategije neće ostvariti te se pojavila potreba veće
koordinacije i povezanosti zemalja u postavljanju i realizaciji ciljeva nacionalnih reformskih
programa, ali i pripreme nacionalnih proračuna. U ožujku 2010. godine Europska komisija je
izradila prijedlog nove strategije razvoja Europske unije u razdoblju do 2020. godine pod nazivom
"Europa 2020: Europska strategija za pametan, održiv i uključiv rast" koja se nadovezuje na
Lisabonsku strategiju, ali istodobno pronalazi odgovore na izazove s kojima se Europska unija
susreće, kao što su financijska kriza, starenje stanovništva, zaštita okoliša.
Ekonomska i financijska kriza, koja je imala utjecaj na sve ekonomije od 2008. godine, znatno je
utjecala i na potražnju za turističkim uslugama te istaknula brojne izazove s kojima se europski
turistički sektor mora suočiti. Kako bi na njih odgovorili, bitno je da svi dionici u sektoru ujedine
svoje napore i rad unutar konsolidiranog političkog okvira koji vodi računa o novim prioritetima
Europske unije postavljenim u strategiji "Europa 2020.": Europa mora ostati broj 1 destinacija u
svijetu, koja može kapitalizirati svoje teritorijalno bogatstvo i raznolikost. Zadržati Europu kao
vodeću turističku destinaciju cilj je Priopćenja pod nazivom "Europa, turistička destinacija broj 1
u svijetu, novi politički okvir za turizam u Europi" iz 2010. godine objavljen od strane Europske
komisije. Ovim Priopćenjem Europska komisija namjerava potaknuti koordinirani pristup za
inicijative vezane za turizam i definirati novi okvir za djelovanje kako bi se povećala njegova
konkurentnost i sposobnost za održivi rast. U skladu s Lisabonskim ugovorom, glavni ciljevi
europske turističke politike su poticati konkurentnosti u tom sektoru, promicati i razvijati održivi,
odgovorni i kvalitetni turizam, konsolidirati imidž i profil Europe kao skupine održivih i
visokokvalitetnih destinacija te maksimalno iskoristiti potencijal financijskih politika Europske
unije i instrumenata za razvoj turizma (Belić & Štilinović, 2013.). Stoga su predložene brojne
europske ili multinacionalne inicijative usmjerene na postizanje tih ciljeva.
Zbog nastalih kriza i sve većih ograničenja u svom djelovanju, europski turizam mora evoluirati.
To zahtijeva promjene na svim razinama. Europska unija mora pridonijeti tome i poticati
dobrovoljnu politiku kako bi se ubrzao rast i stvorili uvjeti koji će učiniti turizam još
atraktivnijim. Već spomenuti postavljeni ciljevi su usko povezani s novom gospodarskom
strategijom Unije "Europa 2020.", a posebno njezinom inicijativom "Industrijska politika u
vrijeme globalizacije". Turizam, također, može pridonijeti i ostvarenju drugih inicijativa, posebice
inicijativama kao što su "Unija inovacija", "Digitalna agenda za Europu" i "Agenda za nove
vještine i radna mjesta". Osim toga, razvoj aktivnije turističke politike mogao bi dati i značajan
doprinos ponovnom pokretanju unutarnjeg tržišta.
Ovi zahtjevi vrlo ambiciozne europske politike su prepoznati i na neformalnom sastanku
ministara za turizam organiziranog na inicijativu španjolskog predsjedanja Vijećem, a održanog
15. travnja 2010. godine. Nakon konferencije na visokoj razini o europskom turizmu održanog u
Madridu 14. travnja 2010. godine, koja je služila kao "summit" za taj sektor, ovaj neformalni
ministarski sastanak je predstavljao odlučujući korak čineći Uniju i sve zemlje članice
konkurentnim, održivim, modernim i turističkim tržištem. Tako su ministri Europske unije za
turizam podržali i prihvatili dokument pod nazivom "Madridska deklaracija", koji daje niz
preporuka koje se odnose na provedbu konsolidirane europske turističke politike, naglašava
potrebu za jačanjem održive konkurentnosti u turizmu i prepoznaje dodanu vrijednost akcija od
strane EU-a na području turizma te pruža vrijednu dopunu djelovanja država članica kroz
integrirani pristup turizmu.
U studenom 2012. godine Komisija objavljuje Priopćenje pod nazivom "Implementacija i razvoj
zajedničke vizne politike za poticanje rasta u EU" u kojoj ispituje kako bi implementacija i razvoj
zajedničke vizne politike mogli pomoći rastu Europske unije, olakšavajući putne mogućnosti za
državljane trećih zemalja koji je žele posjetiti. Ako se u potpunosti primijene, tekuća vizna pravila
bi mogla osigurati da Europska unija ostane i dalje atraktivna destinacija za više turista/državljana
iz trećih zemalja, dok u isto vrijeme pridonose jačanju gospodarske aktivnosti Unije i stvaranju
novih radnih mjesta. Priopćenje identificira određene nedostatke u provedbi aktualnih postupaka i
istražuje inicijative koje bi mogle biti provedene kako bi osigurale optimalnu provedbu viznog
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zakona. Također, navode se i neke ideje prema budućim izmjenama viznih pravila koje treba
dodatno istražiti (European Commission, 2012.).
Puno je više indirektnih, nego direktnih mjera Europske unije koje imaju značajan utjecaj na
razvoj turizma u zemljama članicama. Ovo je posebno značajno zbog same heterogenosti turizma
koji može biti dio politika različitih industrija. To se posebno odnosi na prometnu politiku, tržišno
natjecanje, unutarnje tržište, poreze, zaštitu potrošača, zaštitu okoliša, zapošljavanje i
usavršavanje, kulturu te regionalnu i ruralnu razvojnu politiku. Europska komisija je odlučna
osigurati bolju integraciju turizma u različitim politikama te pravilnu primjenu važećih propisa
kako bi se mogao iskoristiti puni potencijal sektora.
Turizam nema svog velikog sektorskog programa ili fonda iz kojeg bi se financirao, kao što to na
primjer ima poljoprivreda ili ribarstvo. To znači da se sredstva za financiranje raznih projekata
vezanih za turizam mogu naći u raznim fondovima kao što su:
 Europski regionalni razvojni fond (ERDF) koji podržava razvoj različitih održivih oblika
turizma kako bi se očuvala kulturna i prirodna baština, unaprjeđenje informatičkih i
telekomunikacijskih tehnologija te potiče prekograničnu suradnju, izgradnju turističke
infrastrukture koja je energetski učinkovita i koja podiže konkurentnost gospodarstva
kao i razvoj inovativnih usluga
 Kohezijski fond (CF) iz kojeg se financira zaštita okoliša te unaprjeđenje prometa
 Europski socijalni fond (ESF) iz kojeg se financiraju obrazovni projekti i treninzi za
poboljšanje produktivnosti i kvalitete usluga u sektoru turizma kroz obrazovanje i obuku
 Europski poljoprivredni fond za ruralni razvoj (EAFRD) koji daje podršku za poboljšanje
kvalitete poljoprivrednih proizvoda i ruralnog okoliša te potiče razvoj ruralnog i agro
turizma kao načina za diverzifikaciju ruralnog gospodarstva
 Europski fond za ribarstvo (EFF) pridaje značajnu važnost razvoju pomorskog i obalnog
turizma kao pokretača gospodarskog razvoja te ima za cilj poticati ekonomsku
diverzifikaciju, kroz alternative kao što su eko turizam, onih područja koja su ovisna o
ribarstvu i brodogradnji te su suočena sa padom prihoda i povećanom nezaposlenosti.
Isto tako postoji nekoliko programa usmjerenih direktno ili indirektno na razvoj
turističkog sektora, a to su:
 Calypso koji ima za cilj osigurati razmjenu posebne skupine turista (socijalno i financijski
ugrožene skupine, invalidi, starije osobe) izvan sezone, promovirati manje poznata
odredišta u nastajanju te poticati dugotrajnije zapošljavanje
 Program održivog turizma koji potiče razvoj održivih transnacionalnih tematskih
proizvoda i usluga (kulturne, biciklističke rute, eko turizam, avanturistički turizam,
sportski turizam) te inicijativa EDEN (Europska turistička destinacija izvrsnosti) koja
promiče nove turističke destinacije u nastajanju i održivi turizam, birajući svake godine
upravo onu destinaciju koja je najviše pažnje posvetila socijalnoj održivosti, održivosti
kulture te okoliša
 Program Horizon 2020 za istraživanje i razvoj te potporu malim i srednjim poduzećima
 Program LIFE koji je namijenjen zaštiti i očuvanju okoliša
 ERASMUS program koji ima za cilj unaprijediti vještine i mogućnosti zapošljavanja
putem moderniziranja načina stručnog usavršavanja i obrazovanja te rada mladih u bilo
kojoj od zemalja članica
 Program COSME je usmjeren na osiguravanje financijske i savjetodavne potpore za
razvoj i izlazak na tržište malih i srednjih poduzeća
 Program Kreativna Europa ima svrhu štititi i promicati kulturnu i jezičnu raznolikost te
ojačati konkurentnost kulturnih i kreativnih sektora
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 Program za socijalne inovacije i zapošljavanje kojeg čine tri važne inicijative:
PROGRESS za modernizaciju zapošljavanja i socijalne politike, EURES za promidžbu
mobilnosti zapošljavanja u cijeloj Europskoj uniji, te Mikrofinanciranje i socijalno
poduzetništvo (MF/SE) za različite modele pomoći pri financiranju poduzetnika.
Tijekom godina, Europska unija je zajedno sa svojim institucijama postavila temelje za
zajedničku i jedinstvenu europsku turističku politika, ističući one faktore koji određuju njezinu
konkurentnosti, a uzimajući u obzir i potrebu za održivim razvojem. Stupanjem na snagu
Lisabonskog ugovora, važnost turizma je prepoznata te Europska unija sada ima ovlasti u tom
polju kako bi pružila podršku, koordinirala i nadopunjavala djelovanja država članica. Isto tako, to
je i korak naprijed prema uspostavljanju jedinstvenog okvira djelovanja.
3. Zaključak
Već dugi niz godina, Europa je prepoznata kao najznačajnija turistička destinacija u svijetu.
Najveći dio turističkih tokova u Europi ostvaruje se u Europskoj uniji, a turizam je zbog svog
ekonomskog učinka prepoznat kao fenomen koji ima potencijal ostvariti značajan pozitivan
utjecaj na gospodarski razvoj Europske unije. Iz tog razloga u Europskoj uniji se godinama
promišlja o odgovarajućem institucionalnom položaju turizma u Europskoj uniji. Podijeljen
stav "sjevera i juga" u pogledu jačanja nadležnosti Europske unije u području turizma tijekom
90-ih godina, vrlo vješto je prevladan stvaranjem zajedničkih inicijativa na razini Europske
unije, koje podupiru razvoj turizma, ali istovremeno ne zadiru u obujam nadležnosti zemalja
članica. Istovremeno se značaj i uloga turizma u pojedinim zemljama članicama mijenja, što
otvara mogućnost za jačanje oblika suradnje, ali i produbljivanje integracije u području
turizma (kao i područjima koja su izravno povezana s turizmom).
Najveće kritike institucionalnoj poziciji turizma u Europskoj uniji, u uvjetima kada turizam
izravno, ali i sinergijskim učinkom s povezanim djelatnostima ostvaruje respektabilan udio
bruto društvenog proizvoda, ali i zapošljava značajan dio radne snage, upućene su na račun
toga da mjere koje više neizravno nego izravno reguliraju pitanja iz područja turizma često
imaju djelomičan pristup kojemu nedostaje sustavno promišljanje, a kao posljedica toga
izostaju i značajnija financijska sredstva, ali i konkretnije aktivnosti koje bi se njima
financirale.
Međutim, treba naglasiti da su posljedice gospodarske krize i nastojanje Europske unije da
održi i razvija konkurentnost i održivost svoga gospodarstva ponovno naglasile značaj koji
turizam može ostvariti razvijanjem slabije razvijenih područja, ali i revitaliziranjem već
priznatih turističkih destinacija. U tom smislu, stvaraju se temelji za bolji institucionalni
položaj turizma u Europskoj uniji, razvijanjem brojnih inicijativa i programa, ali i boljom
koordinacijom nacionalnih politika na razini Europske unije te se pojavljuju i nastojanja da se
ponovno razgovara o značajnijem utjecaju nadnacionalne razine u poticanju i kreiranju
daljnjeg razvoja turizma u Europskoj uniji.
U takvim uvjetima, može se očekivati produbljivanje integracije u područjima koja su
povezana s turizmom, ali i stvaranje primjerenijeg institucionalnog položaja turizma u
Europskoj uniji, koji bi u budućnosti mogao dovesti i do stvaranja zajedničke turističke
politike, što bi omogućilo da se na najbolji mogući način iskoristi veliki potencijal kojeg
razvoj turizma u Europskoj uniji nesumnjivo ima.
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Opportunities of EU Enlargement, CAB International.
Kersan-Škrabić, I., (2012.), Ekonomija Europske unije, Sveučilište Juraja Dobrile u Puli, Odjel za
ekonomiju i turizam, Pula
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Vuković, I. (2006). Suvremeni trendovi u razvoju turizma u Europskoj uniji i implikacije na Hrvatsku,
Tourism and Hospitality Management, Vol. 12, No. 1, 35 – 55.
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Economic Impact and Institutional Position of Tourism in The
European Union

mijana@oss.unist.hr
Josipa Strunje
elez.josipa@gmail.com
Abstract. European Union, in its six decades history, developed not only by increasing the number of
member states and expanding the volume of the jurisdiction, but also the significant progress have
been made in deepening the integration by intensification of the existing and creation of new policies
and cooperation forms. The common policies and various forms of cooperation are implemented in
order to meet the objectives of the European Union. In a ten-year strategy, named Europe 2020 which
is proposed by the European Commission, main aims: "smart, sustainable, inclusive growth", are to be
achieved with more efficient coordination of national and European policy. Tourism is recognized as
one of the most important activity of a contemporary society and economic growth on global scale and
it has become especially important in European countries. In the European Union according to the
World Tourism Organization in 2012 realized 38.7% of total international tourist arrivals and 34.2%
of total international tourism receipts, which allowed the European Union to become the most visited
tourist region in the world. Furthermore, the data show that that tourism has huge importance for the
economy development in the European Union. The direct contribution of tourism to the economy of
the European Union, World Travel and Tourism Council is estimated at 3% of total GDP and if we
take into account indirect and induced contributions, the total contribution of tourism to GDP is
estimated 8,4% of total GDP. However, the role and importance of tourism is not the same in all
Member States. It should also be emphasized that the European Union does not lead directly a
common tourism policy although different European policies have a considerable impact on tourism.
Therefore there is a need to analyse the economic impact of tourism in the European Union as a
region, focusing on the differences in the contribution of tourism to GDP of different countries. On the
other hand it is necessary to explore the historical development as well as current institutional position
of tourism in the European Union. Considering the importance of tourism to the economy of the
European Union and its current institutional position this paper aims to answer the question whether
the European Union needs a common tourism policy.
Key words: tourism policy, European Union, economic impact of tourism, institutional
position of tourism
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TRACK 03:
New Achievements in Mechanical
Engineering
Amended Calculation Procedure for Involute Marine Gears With
Parallel Axis
Nenad Vulić
Croatian Register of Shipping, Split, Croatia
drnenad.vulic@crs.hr
Abstract. Calculation of geometry, surface durability (pitting) and tooth root bending strength of gear
pairs implemented in marine propulsion and auxiliary machinery has been prescribed by the
International Association of Classification Societies (IACS) Unified Requirement UR M56. The
calculation procedure described in this document has been based upon international standards of ISO
6336 series. Previous edition of IACS UR M56 (Rev. 1/1994, Corr. 1996) originated from the
requirements of edition 1996 of these standards. Since that time the standards have undergone
important amendments in 2006 and corrected 2008. In certain cases, especially in helical gear pairs
with higher helix angles, these amendments would have a significant influence to the decision whether
a gear pair is acceptable or not. For these reasons, Croatian Register of Shipping (CRS), member of
the IACS, initiated the task PM 11918 within the IACS Machinery Panel, aiming to amend and update
the UR M56 to reflect these new requirements and prepared the draft of the new UR edition. Within
the scope of IACS task CRS experts developed a computer program in MS Excel/VBA (Visual Basic
for Applications), based upon the newly amended UR M56, in order to enable verification of the new
calculation procedure on real marine gear pairs. This task took almost 20 months to be completed
within the IACS bodies, including industry hearing. In December 2013 the IACS Council finally
adopted the UR M56 (Rev. 2/Oct 2013) and made it publicly available on the IACS web site. The UR
enters into force on January, 1st 2015. The aim of this paper is to present the background for the task
performed, together with its results, final outcome and the benefits gained. The most important benefit
is a common explicit approach to calculation of load capacity of marine spur and helical gears with
involute toothing and parallel axes, entirely in accordance with the actual presently valid international
ISO 6336 standards, with certain specifics related to marine machinery implementation. The
additional aim of the paper is to promote programming in MS Excel/VBA, within marine and
mechanical engineering community, being a powerful tool for development of engineering
calculations computer programs.
Key words: gearing, IACS Unified Requirements, geometry, surface durability, bending strength
1. Introduction
Marine gearboxes are essential parts of ships’ propulsion system, generally implemented in
ship propulsion plants based upon medium- and high-speed marine Diesel engines. From
classification point of view they belong to pure functional (class) machinery (class
components), so they are required to operate reliably during their entire life onboard the ship.
The basic components of a marine gearbox are: housing, shafts with their bearings, clutches,
gear pairs and its lubrication system.
Gear pairs are the essential part of a marine gearbox, intended to transmit torque and rotation
from one shaft to another. Though in certain propulsion plants with e.g. so called Z-drives
bevel gears are implemented, the most common gear types met in gearboxes with
conventional common propulsion plants are cylindrical gear pairs for shafts with parallel axis
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with a standard involute profile. They can be designed and manufactured with spur (straight
teeth), or helical toothing.
On the other hand, classification societies are the institutions that perform supervision of
newly built, converted and ships in service during their design, construction, production and
testing, as well as during their operation. The role of classification societies is essential in
marine business. Class certificate confirms that the ship is capable to perform its essential
function, being fit for intended purpose. International Association of Classification Societies
(IACS) gathers together twelve internationally recognised classification societies. More than
90% of the world's cargo carrying tonnage is covered by the classification design,
construction and through-life compliance Rules and standards set by the member societies of
IACS [1].
Long ago IACS member societies decided to set up a common background for development
of their rules for selected ship components and systems. These common requirements are
published, regularly reviewed and updated in form of IACS Unified Requirements (UR).
Adopted UR’s are to be implemented in the rules of each and every IACS member society,
unless that society expresses a reservation against that UR.
IACS understood and recognised the importance to unify the approach to the design and
calculation of marine gears and base them on requirements of selected national and
international standards. This task was initiated by IACS in 1987, resulting with the
development of IACS UR M56 Marine gears – load capacity of involute parallel axis spur
and helical gears, adopted in 1990.
Meanwhile, standardisation bodies continued to developed design and calculation standards
for cylindrical gear pairs. For this reason UR M56 had to be amended in 1994, by its revision
1 and corrected in 1996.
This paper intends to describe the rationale behind the Croatian Register of Shipping (CRS)
proposal to IACS as its member society to establish a task develop the new revision to the UR
M56. The task PM 11918 was approved by the IACS Council in April, 2012. IACS
Machinery Panel assigned the CRS to draft the proposal of the revised UR M56. The author
presents hereafter the work done by the CRS, its results, the final outcome and the benefits
gained. On the basis of this proposal IACS adopted published UR M56, revision 2 (2013),
entering into force on January 1st, 2015. This revised UR M56 now contains calculation
procedure for geometrical values (dimensions), surface durability (pitting) and tooth root
bending strength for marine cylindrical gears with parallel axes, completely in-line with the
presently valid international standards.
2. Formulation of the IACS task

The task PM11918 was triggered by IACS Machinery Panel as a result of regular
correspondence initiated by the CRS. It was formulated with a medium task priority as
follows:
Calculation of geometry, surface durability (pitting) and tooth root bending strength of
marine gears is prescribed by the existing UR M56 (Rev. 1/1994, Corr. 1996). The
calculation procedure described in this document has been based upon international
standards, e.g. of ISO 6336 series. Since the time the existing UR M56 was adopted, these
standards have gone under important updates. However, these updates can in certain cases
have a significant influence to the decision whether a gear pair is acceptable or not. These
updates in standards have not yet been introduced into UR M56, because they were dated
later than UR M56. Consequently, the existing UR M56 is obsolete and is to be updated.
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The benefit of the updated IACS UR M56, as an outcome of this task, will be to have the
common explicit approach to calculation of load capacity of marine spur and helical gears
with involute toothing and parallel axes, completely in accordance with the presently valid
international standards.
The actual trigger that motivated the CRS to propose such an IACS task was a significant and
important difference in the helix angle factor, Zβ, in the international standard ISO 6336-2
2006, Corr. 2008 with respect to its previous edition of 1996, found out within the research
project performed in co-operation with the Faculty of Electrical Engineering, Mechanical
Engineering and Naval Architecture (FESB), Split. It is important to point out that the still
valid national standard DIN 3990-2:1987 prescribes calculation of the helix angle factor by
the same expression as in withdrawn ISO 6336-2:1996. The difference between the two
calculation formulae for the helix angle factor is more than 13% in case of high helix angles,
e.g. β=30°.
3. National and international standards

The following international standards that prescribe the cylindrical gear pairs design and
calculation procedure are in force today:
 ISO 21771:2007, Gears - Cylindrical involute gears and gear pairs - Concepts and
geometry;
 ISO 6336-1:2006 & Corr. 1:2008, Calculation of load capacity of spur and helical
gears, Part 1: Basic principles, introduction and general influence factors;
gears, Part 2: Calculation of surface durability (pitting);
gears, Part 3: Calculation of tooth bending strength;
 ISO 6336-5:2003, Calculation of load capacity of spur and helical gears, Part 5:
Strength and quality of materials;
gears, Part 6: Calculation of service life under variable load.
 ISO 9083:2001, Calculation of load capacity of spur and helical gears - Application
to marine gears
At first sight it seemed that the standard ISO 9083 could have been applied to complete the
whole task instead of updating the IACS UR M56. Unfortunately, it has been found out that
this standard is no more in-line with the valid edition of ISO 6336 standards series (note that
it was published before them). However, the Croatian Standards Institution, HZN, published
the standard HRN ISO 9083:2009 by adopting the ISO 9083:2001 in 2009. Obviously, this
was not a best decision.
4. Essential differences introduced by the IACS UR M56 Rev. 2

The complete text of IACS UR M56 Rev. 2 (Oct 2013) is freely available for download at the
IACS web site www.iacs.org.uk. For this reason differences introduced by the new UR M56
edition 2 with respect to the previous edition 1 have been only outlined hereafter, rather than
presenting the whole procedure in its entire form.
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4.1 Geometrical definitions
Calculation of working diameters of pinion and wheel, dw1 and dw2, based upon the actual
centre distance a and gear ratio u, in accordance with the expressions taken from ISO
21771:2007 has been introduced in the new edition of UR M56 as follows:
2a
d w1  (1)
u 1
2au
d w2  (2)
u 1
Additionally, calculation of transverse pressure angle at working pitch cylinder αtw based
upon the actual centre distance a has been provided, additionally to the formula containing
involute function. The reason behind this approach is the fact that the actual centre distance
was already defined during the process of classification reviewing of gearbox documentation,
because the design phase is normally completed in this stage. The same approach can also be
used by designers, by implementing e. g. goal seek function in MS Excel.
4.2 General influence factors
Calculation of internal dynamic factor Kv has been entirely rewritten and completely brought
in-line with the procedure specified in item 6.5.2 (Determination by calculation of dynamic
factor using Method C) of the standard ISO 6336-1:2006, Corr. 2008. Accuracy grades 3 to 8
in accordance with ISO 1328-1 have been selected for the UR M56 being the ones commonly
met in marine gears.
Face load distribution factors KHβ and KFβ have been generally described in the new UR M56,
giving only the reference to the actual calculation procedure (Method C in ISO 6336-2:2006,
Corr. 2008). The same applies to transverse load distribution factors KHα and KFα, by their
reference to Method B of the same standard. All the IACS members accepted this as enough
information for the gear designers and reviewers, in order to keep the UR M56 text more
compact and easier to follow.
4.3 Surface durability (pitting)
Calculation of helix angle factor, Zβ, was the actual trigger to propose the task to amend UR
M56. In accordance with the actual standard ISO 6336-2:2006, Corr. 2008 (item 9, equation
28) the proper expression for helix angle factor is dependent on helix angle at reference
cylinder β as follows:
1
Z  (3)
cos 
In accordance with the withdrawn standard edition (ISO 6336-2:1996, item 8, equation 28)
the formula for the helix angle factor was:
Z   cos  (4)
It is well known that ISO 6336 series standards was developed upon DIN 3990:1987 series.
The latter was a very comprehensive outcome of the 17 years of work of German engineers
and scientists. However, the presently still valid German standard DIN 3990 Part 2:1987 in its
equation 6.01 still prescribes the old equation (4) for the helix angle factor. In addition to this,
ISO 9083:2001 for marine gears, which is still in force also prescribes old equation (4).
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The difference between equation (3) and (4) can be significant in case of gears with larger
helix angle (about 22% for helix angle of 35°). It is also on the unsafe side. IACS members
have searched extensively to find out the background for replacing equation (4) by (3) in the
new editions of international standards. It was finally found in the results of German authors
experiments, as described and published at ASME IDETC/CIE 2007 Conference [2]. They
actually proposed to replace equation (4) with (3) in ISO standards. It is not known why this
proposal did not trigger any change in DIN 3990 Part 2:1987 either.
Calculation of hardness ratio factor, ZW, was also updated to follow exactly the actual
procedure in ISO 6336-2:2006, Corr. 2008 (item 13.2, method B).
4.4 Tooth root bending strength

The basic equation for the calculation of tooth root bending stress for pinion and wheel had to
be brought in line with ISO 6336-3:2006, Corr 2008 (combining its equations 3 and 4 in item
5.2.2). This equation finally reads:
Ft
F  YF YS Y YBYDT K A K  K v K F K F   FP (5)
bmn
In equation (5) two new factors have been introduced that were not prescribed in the UR M56
rev. 1. These are the rim thickness factor, YB, as well as the deep tooth factor, YDT.
Rim thickness factor was of utmost importance, due to existing evidence of breaking gear
wheels designed with thin rim (commonly used) in service gathered by various IACS member
societies. The prescribed procedure in UR M56 completely follows the one in the reference
standard (ISO 6336-3:2006, Corr 2008), item 10.
The deep tooth factor adjusts the tooth root stress to take into account high precision gears
and contact ratios within the range of higher virtual contact ratios. The prescribed procedure
in UR M56 reflects the one in the reference standard (ISO 6336-3:2006, Corr 2008), item 9.
5. Validation of the calculation procedure and computer program

The proposed procedure had to be validated. For this purpose MS Excel program
S10CilZ_IACS Cylindrical gears - Geometry and load capacity calculation, version 1.0
(OCT 2012) has been developed extensively using Visual Basic for Application background.
The program was based upon IACS UR M56 (Rev. 2), final draft 2012, prepared by the CRS.
There was a convenient notation introduced in preparing the programme, e. g. named
variables starting with underscore, in order to make equations in the MS Excel sheet readable
and easy to follow, as much as possible. Just for illustration, the equation (1) can be entered in
Excel worksheet in the form: _dw1=2*_a/(_u+1) using named variables _dw, _a and _u.
In the program the general influence factors Kv (partially), KFα, KHα and KHβ are entered
directly, because IACS UR M56 contains only the reference to the Method B or C in ISO
6336-1 as described. This can be considered a drawback, but the program is much easier to
follow. This is not the case with the factors YF (tooth form factor) and YS (stress correction
factor). They are calculated implementing separate VBA function modules in accordance with
the actual standards DIN 3990-3:1987 and ISO 6336-3:2008 & Corr. 1 2008, because their
calculation procedure in the UR M56 is only referenced to, rather than prescribing each
calculation step.
The complete validation example with the data taken from literature [3] has been given in
Appendix A in Tables 1 to 4. The results in the tables have been obtained by the new UR
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M56 revision 2. Results provided in [3] are based upon DIN 3990:1987 series standards,
giving thus a good enough reference to compare updated procedure with the old one. Just for
illustration, comparison of the two sets of results expressed by actual Hertz contact stress
(where UR M56 revision 2 gives 1243 N/mm², whereas literature [3] gives 1122 N/mm²)
shows the difference in the amount of 11% on the unsafe side.
6. Conclusion
The paper briefly outlines the work performed by the Croatian Register of Shipping experts
within the IACS Machinery Panel task PM 11918 in development of the revised Unified
Requirement UR M56 for the calculation of cylindrical marine gears with parallel axis. The
newly introduced and updated calculation factors have been briefly presented, having a
significant influence to the calculated results.
During the procedure validation with the developed program several errors in the valid
reference ISO standards for calculation of tooth form factors and stress correction factors
have been found and documented. There is no doubt about this, because few equations in ISO
standards do not have a physical sense as written there. This information is expected to be
communicated from IACS to ISO.
Hopefully, the work done contains enough information for the International Organisation for
Standardisation to initiate updating of ISO 9083:2001 for marine gears, as well as to issue
new correction of the valid ISO 6336-3 to resolve errors in prescribed calculation of tooth
form factors and stress correction factors as mentioned above. By implementing the new UR
M56 in their Classification Rules, IACS member will increase the confidence of gear
calculation procedure, thus making a small important step in accomplishing their continuous
mission: safer and cleaner ships.
REFERENCES
[1] IACS–International Association of Classification Societies–Safer and Cleaner Shipping.
Retrieved March 31st, 2014 from http://www.iacs.org.uk
[2] B.-R. HÖHN, P. OSTER, G. STEINBERGER, Pitting load capacity of helical gears -
Influences of load distribution and tooth flank modifications and their consideration in a
new DIN/ISO compatible calculation method for pitting load capacity, Proceedings of
IDETC/CIE 2007, ASME 2007 International Design Engineering Technical Conference
& Computers and Information in Engineering Conference, September 4-7, 2007, Las
Vegas
[3] D. MUHS, H. WITTEL, D. JANNASCH, J. VOßIEK, Roloff /Matek Maschinenelemente
- Normung, Berechnung, Gestaltung-Lehrbuch (18. Auflage), Viewegs Fachbücher der
Technik, Wiesbaden, 2007.
P - 308
APPENDIX A: Validation example
(Cylindrical gears - geometry and load capacity calculation program: S10CilZ_IACS.xls/vba)
Table 1 Geometrical data and results (input values highlighted)
Gear pair: Roloff-Matek, 18th edition, example 21.8 NR: 000005 // S10
Normal pressure angle at reference cylinder αn = 20 °

Helix angle at reference cylinder β= 24 °
Normal module mn = 2 mm
Centre distance a= 74 mm
Note: for internal gear pair, center distance a and number of teeth z 2 shall be input as negative values
Pinion Wheel
Number of teeth z1= 33 z2= 34
(external toothing) (external toothing)
Face width of gears b1= 17,5 mm b2= 16,5 mm
Transverse pressure angle at reference cylinder αt = 21,723 °
Transverse pressure angle at working pitch cylinder αtw = 22,970 °
Helix angle at base cylinder βb = 22,470 °
Transverse module mt = 2,189 mm
Sum of radii at reference circle ad = 73,34 mm
Gear ratio u= 1,0303
Sum of addendum modification coefficients, Σx x1+x2= 0,3388
Tip shortening factor k= -0,0091
Common facewidth of a gear pair at reference cylinder b= 16,5 mm
Pinion Wheel
Virtual number of teeth zn1 = 42,303 z n2 = 43,585
Reference diameter d1 = 72,25 mm d2 = 74,44 mm
Working diameter dw1 = 72,90 mm dw2 = 75,10 mm
Base diameter db1 = 67,12 mm db2 = 69,15 mm
To complete the calculation addendum modification coefficient of the pinion has been selected and input
Choosen addendum modification coefficient x1 or x2 = 0,17

Tooth root height factor of the tool (basic rack) h a0 = 1
Tip clearance c= 0,25
Pinion Wheel
Tip clearance c1= 0,25 c2 = 0,25
Addendum modification (profile shift) coefficient x1= 0,170000 x2 = 0,168772
Addendum of basic rack ha1= 2,32 mm ha2 = 2,32 mm
Tip diameter da1= 76,89 mm da2 = 79,07 mm
Root diameter df1= 67,93 mm df2 = 70,11 mm
Transverse contact ratio εα= 1,4175
Overlap ratio εβ= 1,0681
Total contact ratio εγ= 2,4856
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Table 2 Input data and intermediate results for strength calculations
Application (main propulsion gears- 1, auxiliary gears- 2) 2
Toothing (single helix- 1, double helix- 2) 1

Tooth system with transverse load distribution correction (yes / no) no
Lubrication oil temperature (relevant for viscosity) t= 40 °C

Kinematic viscosity of lubricating oil at temperature t ν= 192 mm²/s
Pinion Wheel
Surface roughness of tooth flank Rmax1 = 6,4 µm Rmax2 = 6,4 µm

(approximately: R max= 6,4 Ra R max= 1,6 Rz)
ISO accuracy grades (3-8) QISO1 = 6 QISO2 = 6
Gear material types (material; abbreviation; surface hardness)

1 - case hardened steel; Eh; 660-800 HV 5 - alloyed through hardened steel; V; 200-360 HV
2 - nitriding steel, nitrided; NT(nitr.); 650-900 HV 6 - carbon through hardened steel; V; 135-210 HV
3 - through hardening steel, nitrided; NV(nitr.); 450-650 HV 7 - normalized low carbon steel; St; 110-210 HB
4 - flame or induction hardened steel; IF; 500-615 HV 8 - cast steel; St (cast); 140-210 HB
Gear material properties Pinion Wheel

Gear material denotement 16MnCr5 16MnCr5
Gear material type Mat1= 1 Mat2= 1
Tensile strength of gear material Rm1= 1000 N/mm² Rm2= 1000 N/mm²
Yield strength of gear material Re1= 780 N/mm² Re2= 780 N/mm²
Surface hardness HS1= 60 HRc HS2= 60 HRc
Endurance limit for contact stress* σHlim1= 1450 N/mm² σHlim2= 1450 N/mm²
Tooth root endurance limit, σFE=YST σHlim * σFE1= 900 N/mm² σFE2= 900 N/mm²
*) if blank or zero, calculated according to ISO 6336-5:2003
Rim thickness (zero for no rim, i.e. solid gears) sR1= 0 mm sR2= 0 mm
Design factor Yd1= 1 Yd2= 1
(in general- 1; part load reversed- 0,9; idler gears- 0,7)
Maximum continuous power transmitted by gear set P= 22 kW
Rotational speed of pinion n1= 1400 rpm
Application factor KA = 1,25
Load sharing factor (the number of planetary gears is up to 3) Kγ= 1,0
CALCULATED DYNAMIC VALUES Pinion Wheel
Rotational speed of wheel n2= 1.358,824 rpm

Torque, in way of T1= 0,150 kNm T2= 0,155 kNm
Loading on reference diameter
Tangetial load Ft = 4,154 kN
Radial load Fr = 1,655 kN
Axial load Fa = 1,850 kN
Linear velocity at pitch diam v= 5,296 m/s
P - 310
Table 3 Surface durability (pitting) input data and results
Application factor KA= 1,25

Load sharing factor Kγ= 1,00
Internal dynamic factor …
… in accordance with IACS UR M56 (Rev. 2) = 1,000 (UR conditions satisfied)
… in accordance with ISO 6336-1, Method B = 1,05
… actually taken further on (higher value) Kv= 1,050
Transverse load factor for contact stress KHα= 1
(ISO 6336-1, Method B)
Face load distribution factor KHβ= 1,22
(ISO 6336-1, Method C)
Overall load factor, surface K H=√(KA Kγ Kv KHα KHβ)= 1,265
Zone factor ZH= 2,248
Material factor ZE= 189,8 √MPa
Contact ratio factor Zε= 0,840
Helix angle factor Zβ= 1,046
Pinion Wheel
Surface hardness, Vickers 681,1 HV 681,1 HV
... Brinell 647,6 HB 647,6 HB
... Rockwell 60,0 HRc 60,0 HRc
Zone factor of single pair contact ZB= 1,000 ZD= 1,000
Basic value of contact stress σH01= 982,4 N/mm² σH02= 982,4 N/mm²
Hertz contact stress, actual σH1= 1.243,2 N/mm² σH2= 1.243,2 N/mm²
Endurance limit for contact stress σHlim1= 1.450,0 N/mm² σ Hlim2= 1.450,0 N/mm²
(entered) (entered)
Life factor for surface durability Z N= 1,2

Pinion Wheel
Lubricating factor ZL1= 1,010 ZL2= 1,010
Pitch line velocity factor Zv1= 0,984 Zv2= 0,984
Roughness factor ZR1= 0,969 ZR2= 0,971
Size factor ZX1= 1,000 ZX2= 1,000
Work hardening factor ZW1= 1,000 ZW2= 1,000
Hertz contact stress, permissible σHP1= 1.674,4 N/mm² σHP2= 1.678,1 N/mm²
Safety factor for contact stress
... actual value SH1= 1,35 SH2= 1,35
… minimal permissible value SHmin1= 1,15 SHmin2= 1,15
Flank stress safety criterion satisfied satisfied
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Table 4 Tooth root bending strength data and results
Application factor KA= 1,25

Load sharing factor Kγ= 1,00
Internal dynamic factor Kv= 1,05
Transverse load distribution factor KFα= 1
Face load distribution factor KFβ= 1,148
Overall load factor, tooth root KF=KA Kγ Kv KFα KFβ= 1,506
Tooth form Y F and stress corection factor Y S are calculated in accordance with: ISO 6336-3:2006 & Corr. 1:2008
Pinion Wheel
Tooth form factor YF1= 1,286 YF2= 1,284
Stress correction factor YS1= 2,330 YS2= 2,335
Efective form factor YF1·YS1= 2,996 YF2·YS2= 3,000
Deep tooth factor YDT1= 1,000 YDT2= 1,000
Rim thickness factor YB1= 1,000 YB2= 1,000
Tooth root bending stress, basic value σ F01= 355,6 N/mm² σ F02= 377,6 N/mm²
Tooth root bending stress, actual σ F1= 535,6 N/mm² σ F2= 568,7 N/mm²
Tooth root endurance limit σ FE1= 900,0 N/mm² σ FE2= 900,0 N/mm²
(entered) (entered)
Life factor for tooth root Y N= 1

Pinion Wheel
Relative notch sensitive factor Y δRT1= 0,967 Y δRT2= 0,967
Relative surface condition factor Y RrelT1= 1,028 Y RrelT2= 1,028
Size factor Y X1= 1,000 Y X2= 1,000
Tooth root bending stress, permissible σ FP1= 894,0 N/mm² σ FP2= 894,0 N/mm²
Safety factor for tooth root stress
… actual calculated value S F1= 1,67 S F2= 1,57
… minimal permissible value S Fmin1= 1,40 S Fmin2= 1,40
Tooth root stress safety criterion satisfied satisfied
P - 312
Computer Program for Calculating Geometrical Properties of
Thin-Walled Cross-Section
Bože Plazibat
Ado Matoković
amatokov@oss.unist.hr
Zvonimir Štingl
Raiffeisen Bank Austria, Zagreb, Croatia
zstingl@oss.unist.hr
Abstract. A computer program with graphical user interface for the determination of the geometrical
properties of arbitrary thin-walled cross-section: open, closed-open and closed is presented. Both
numerical and graphical outputs are enabled. The directions of corresponding shear flows are shown.
The program calculates integrals for determination of shear factors as well. Obtained results are
compared with those in published articles.
Key words: thin-walled cross-section, geometrical properties, shear flow, computer program
1. Introduction
In performing static and dynamic analyses of thin-walled beams it is very often necessary to
calculate many geometrical properties of cross-sections. Calculating them manually takes
time and run a risk of numerical errors [1], especially when dealing with closed or closed-
open cross-sections with a large number of closed contours.
The basics of the theory, numerical procedures as well as necessary modifications introduced
later were proposed by Vlasov [2], Umanski [3], Benscoter [4], Kollbruner [5], and Pavazza
[6, 7, 8, 9].
Sani [10] and Yoo and Acra [11] presented computer programs for determining geometrical
properties of cross-sections with a large number of closed contours, but with some major
limitations in the preparation of input data. By applying the graph theory, subsequent authors
Alfano [12] and Prokić [13] succeeded in eliminating these drawbacks.
Some authors, such as Senjanović and Fan [14] and Piscopo [15] solved the problem by
means of the finite element method.
The computer program for calculating geometrical properties of open, closed and closed-open
thin-walled cross-sections SektorSTOP has been developed from the program SektorST [16],
in MS Visual Studio (.NET technology). In this way an application has been created which,
besides numerical output, also enables graphical presentation of the distribution of calculated
values and, where necessary, the directions of corresponding shear flows.
The program has been tested on a number of examples available in literature.
P - 313
2. Numerical procedure
Based on the classical theory of thin-walled beams with open cross-section [2, 6], and the
theory of thin-walled beams with closed and closed-open cross-section [3, 4], the geometrical
properties calculated by applying the SektorSTOP program are: cross-section area A ;
coordinates of the centroid of the cross-section yT and zT , principal axis y and z, the angle of
the principal axis , second moments of area about principal axes I y and I z ; torsional
moment of inertia I t ; coordinates of the principal pole yP and zP , principal sectorial
coordinate  ; principal sectorial second moment of area I ; static moment of the cut-off
portion of area in respect to the principal centroidal axes y and z, S z* and S *y ; sectorial static
moment of the cut-off portion of area in respect to the principal coordinate  , S* .
Based on the theory of thin-walled beams of open cross-section (bending, torsion) with
influence of shear [7, 8, 9], SektorSTOP calculates integrals for determine shear factors  yy ,
 yz ,  zy ,  zz ,  y ,  z and  , as well as reduced shear moment of inertia I Ps .
Figure 1 Branch i of the cross-section contour

It has been assumed that the cross-section consists of a number of flat branches of constant
thickness and that in the process of modelling each curved branch will be exchanged with an
appropriate number of flat branches. Fig. 1 shows branch i in coordinate systems: primary,
centroidal and principal one.
Longitudinal stiffeners that are not considered as free branches of the cross-section are taken
into account through so-called additional cross-section areas. The additional area Ad ,i of a
certain branch of the cross-section is the total sum of the cross-section areas of all stiffeners
that belong to this branch. The new, equivalent thickness of the branch ti , will be calculated
so that
ti  t0,i  Ad ,i li (1)
whereby t0,i is the actual thickness of the wall of branch i and li is its length:
y  y0,1,i    z0,2,i  z0,1,i 

2 2
li  0,2,i (2)
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where y0,1,i and z0,1,i as well as y0,2,i and z0,2,i are coordinates of the first and second node of
the branch i in the primary coordinate system, respectively.
Analogically, the problem of cross-sections comprising individual branches of different
materials can also be solved by means of the equivalent thickness [17].
2.1 Calculation of the cross-section properties
Geometrical properties, regardless of whether the cross-section is open or closed:
- area of the cross-section and coordinates of the centroid:
n n
n n  yt ,i li ti z lt
t ,i i i
A   Ai   li ti , yT  i 1
, zT  i 1
(3)
i 1 i 1 A A
where yt ,i   y0,1,i  y0,2,i  2 , zt ,i   z0,1,i  z0,2,i  2 ;

- nodes coordinates in respect to the system Ty1z1:
y1, j  y0, j  yT , z1, j  z0, j  zT , j  1, m (4)
- second moments of area about axes y1 and z1:
I y1 
1 n 2

3 i 1

z1,1,i  z1,1,i z1,2,i  z1,2,
2

i li ti , I z1 
1 n

3 i 1
2

y1,1, 
i  y1,1,i y1,2,i  y1,2,i li ti
2
I y1z1 
1 n

 2 y1,1,i z1,1,i  2 y1,2,i z1,2,i  y1,1,i z1,2,i  y1,2,i z1,1,i li ti
6 i 1
 (5)
- pricinpal second moments of area:

2
I y1  I z1  I y1  I z1  2 I y1z1
I1,2      I y1z1 ,
2
tan 20  (6)
2  2  I y1  I z1
- nodes coordinates in the principal coordinate system:

y j  y1, j cos 0  z1, j sin 0 , z j   y1, j sin 0  z1, j cos 0 , j  1, m . (7)
where n is the total number of branches that make up the contour of the cross-section, and m
is the total number of nodes.
2.1.1 Other geometrical properties of the open cross-section
The procedure for calculating principal pole P and principal sectorial coordinate  is given in
[6]. According to this procedure it follows:
- torsional moment of inertia:
1 n 3
It   li ti
3 i 1
(8)
- principal sectorial second moment of area:
I 
1 n

 1,2i  1,i2,i  2,2 i li ti ,
3 i 1
 (9)
P - 315
where 1,1,i and 2,i are sectorial coordinates of the 1st and 2nd node of branch i
respectively;
- static moments of cut-off portion of area in respect to principal axes:
S *y ,2,i  S *y ,1,i 
1
2
 z1,i  z2,i li ti , S z*,2,i  S z*,1,i 
1
2
 y1,i  y2,i li ti (10)
- sectorial static moment of cut-off portion of area in respect to sectorial coordinate

:
S* ,2,i  S* ,1,i 

1
2
1,i  2,i li ti , (11)
where S *y ,1,i , S z*,1,i and S * ,1,i are values in the first node of branch i of the cross-section,
whereas S *y , 2,i , S z*, 2,i and S * , 2,i are values in the second node of that branch.
2.1.2 Other geometrical properties of the closed-open or closed cross-section

A closed-open cross-section is a cross-section which contour is composed of n branches and
kz closed contours, whereby r branches are free and make up the open part of that cross-
section. If the number of free branches r  0 , the cross-section is closed. The other
geometrical properties of the closed-open or closed cross-section are:
- torsional moment of inertia:
1 r 3 k
It  
3 j 1
l j t j  4 qi Ai
i 1
(12)
where Ai (i=1, kz) are areas of individual closed contours and qi are St Venant’s shear flows
obtained after systems of equations have been solved:
mi ni
lj li ,k
qi    qk   Ai ; (13)
j 1 tj k 1 i ,k ti ,k
where mi is the number of branches that make up closed contour i, ni is the number of
contours adjacent to contour i, and i,k represent a branch (or several branches) shared by the
adjacent contours i and k;
- corrected sectorial coordinates:
i  i   q j  qk 
lr
(14)
tr
where i is the principal sectorial coordinate of node i, qj and qk are St Venant’s shear flows
of the closed contours that have been obtained by solving the system of Eqn. (13), and r is the
branch that belongs to the closed contour j, or both j and k;
- principal sectorial second moment of area:
I 
1 n

3 r 1
1,2r  1,r2,r  2,2 r lr tr  (15)
- static moments of cut-off portion of area in respect to principal axes:
S *y ,2,i  S *y ,1,i 
1
2
 z1,i  z2,i li ti  (q zj  qkz ) (16)
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S z*,2,i  S z*,1,i 
1
2
 y1,i  y2,i li ti  (q jy  qky ) (17)
where q zj and qkz , as well as q yj and qky are shear flows due to shear force Qz and Qz,
respectively, in two adjacent cells to which branch i of the cross-section might belong;
- sectorial static moment of cut-off portion of area in respect to sectorial coordinate
:
S* ,2,i  S* ,1,i 

1
2
 1,i  2,i li ti  (qj  qk ) , (18)
where qj and qk are shear flows due to warping moment Mω.
The unknown shear flows are obtained by solving systems of equations, respectively:
mi ni mi
lj l j ,k lj
q zj    qkz    S *y 0, j , j  1, k z ; (19)
j 1 tj k 1 j ,k t j ,k j 1 tj
mi ni mi
lj l j ,k lj
q yj    qky    S z*0, j , j  1, k z ; (20)
j 1 tj k 1 j ,k t j ,k j 1 tj
mi ni mi
lj l j ,k lj
qj    qk    S* 0, j , j  1, k z . (21)
j 1 tj k 1 j ,k t j ,k j 1 tj
2.1.3 Calculating additional properties

For calculating shear factors [7, 8, 9] it is necessary to pre-calculate values of some integrals,
as well as the reduced shear moment of inertia I Ps . The numerical integration, implementing
the Simpson’s rule, has been applied for solving following integrals:
- integrals for calculating shear factors:
2
 S *y 
2
 S* 
Int yy    z  dA , Int zz     dA ,
 t 
A
t  A 
2
S *S *  S* 
Int y   z  ds , Int     dA (22)
A
L
t t 
- reduced shear moment of inertia:
I2
I Ps  2 . (23)
 S* 
A  t  dA
3. Description of the program
The program SektorSTOP is started by double-clicking on the program icon or by selecting
Start/Programs/SektorSTOP/SektorSTOP, after which program window appears (Fig. 2).
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Figure 2 Program window
On the Title bar, next to the name of the program itself, there is the name of the file that is
currently being used.
The Menu bar enables the opening of drop-down menus: File, Calculating, Draw, Print and
Options.
The drop-down menu Calculating offers Calculate as the only choice and in that way the
calculation of all geometrical properties of thin-walled cross-sections is activated.
The possibilities offered by the drop-down menu Draw are connected for drawing
- the cross-section contour both in primary and centroidal coordinate system,
- the distribution of the selected value: coordinates y, z or , static and sectorial
moments of cut-off portion of the cross-section area S *y , S z* or S* with appropriate
shear flows direction,
- the distribution of Saint Venant’s shear stress due to unit torque moment Mt (if the
cross-section has at least one closed contour).
The drop-down menu Print offers the possibility of saving input and output data in text file
format (*.txt) or in CSV (Coma Separated Values) file format that can be read by using MS
Excel, whereas by clicking on the drop-down menu Options users choose default language:
Croatian or English.
Below the Title bar and the Menu bar the window is divided into two frames.
In the left frame is Tabs bar with three tabs for preparation of input data on nodes, branches
and closed contours, and one tab for presentation of results.
On the right side there is a drawing frame.
3.1 Preparation of input data
Data on nodes, branches and closed contours of the cross-section are entered into tabs in the
left frame of the Program window.
Figure 3 Nodes Tab
Nodes tab is shown in Fig. 3. By clicking the button a new row is opened at the
bottom of the Table into which coordinates of the new node have to be entered (in mm).
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By selecting one of the rows filled with data and clicking the button all data on
the selected node are deleted, whereas the remaining nodes, behind the deleted one, are re-
numbered.
By clicking the button all data on nodes are deleted.
In the upper right corner of the tab there is a node counter. The total number of nodes that
have been entered is automatically displayed there.
The Branches tab is illustrated in Fig. 4. By clicking the button a new row in the
Table is opened, whereby the number of the branch is generated automatically, and the
following data on a branch are entered in a consecutive order into related cells: number of the
first node, number of the second node, thickness, cross-section area added to that branch (area
of the longitudinal stiffeners if exist) and the logical variable Drawing.
Additional cross-section areas are entered in mm2.
Figure 4 Branches Tab

The variable Drawing, at a value which may equal 0 or 1, has been entered to achieve better
clarity, so the user may select the side of the branch from which diagram will be outlined.
Namely, the program has been designed in a way that enables drawing of both positive and
negative values on the same side of the branch, whereby positive parts are outlined in blue
and negative in red.
Due to the definition of the Oyz coordinate system, diagrams are outlined on the left side of
the branch when moving in the direction from the first to the second branch node. If the value
1 is entered, the diagram will be outlined on the opposite side.
By clicking the button all data on the selected branch are deleted, whereas by
clicking the button all data from the Branches tab are deleted.
On the counter in the upper right corner of this tab, the total number of branches will be
automatically updated.
Data on closed contours, if there are any, are entered into the Closed contours tab (Fig. 5). If
user is dealing with open cross-sections, then no data are entered into this tab.
Figure 5 Closed contours Tab
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By clicking the button a new row in the Table with data on closed contours is
opened. The contour number is defined automatically, and the user enters the number of
branches that make up the closed contour under consideration, into the column Number of
branches. The numbers of branches that make up the closed contour are entered into other
Table columns exactly in the order in which branches are met while moving around the closed
contour in counterclockwise direction. This is the only thing that should be taken into serious
consideration while preparing and entering data.
In the same way as described above, by clicking the button data related to the
selected contour are deleted, whereas by clicking the button all data from the
Closed contours tab are deleted. The total number of contours is generated automatically and
displayed in the upper right corner of the Closed contours tab.
4. Verification examples: opened, closed-opened and closed cross section

Geometry of an open cross-section example is shown in Fig. 6.a [13].
Figure 6 Open cross-section example: a) geometry; b) S *y , c) S z* , d) S*
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On the Fig. 6.b, 6.c and 6.d one can see the distribution of static and sectorial moments of cut-
off portion of the cross-section area S *y , S z* and S* , respectively, with directions of belonging
shear flows.
The comparison of results obtained by SektorSTOP and those shown in [13], in the node I
(Fig. 6.a), is given in Table 1 (absolute values are presented due to difference both in selected
the coordinate system and definition of positive direction of the sectorial coordinate).
Table 1 Comparison of results in the node I (Fig. 6.a) of the vertical branch
 S *y 1 S z* 1 S* 1
mm2 10 7
10 7
1010
10 2
I y t1,4 mm 2 I z t1,4 mm 2 I t1,4 mm3
Prokić [13] 707.0 7520 2390 3470
SektorSTOP 706.8 7519 2396 3473
Geometry of a closed-open cross-section example is shown in Fig. 7.a [11].
Figure 7 Closed-open cross-section example: a) geometry; b) S *y , c) S z* , d) S*
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Due to easier comparison of the results, 1” in [11] has been replaced with 10 mm.
The distribution of static and sectorial moments of cut-off portion of the cross-section area
S *y , S z* and S* , with directions of belonging shear flows, one can see on Fig. 7.b - 7.d,
respectively.
The comparison of results obtained by SektorSTOP and those shown in [11], in the node I
(Fig. 7.a), is given in Table 2.
Table 2 Comparison of results in the node I (Fig. 7.a) of the vertical branch
 S *y 1 S z* 1 S* 1
mm2 10 7
10 7
1010
10 2
I y t2,8 mm 2 I z t2,8 mm 2 I t2,8 mm3
Yoo & Acra [11] 205.0 432.8 884.5 2729
SektorSTOP 204.6 432.7 885.6 2732
Geometry of a closed cross-section example is shown in Fig. 8.a [18].
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Figure 8 Closed cross-section example: a) geometry; b) S *y , c) S z* , d) S*
The comparison of results obtained by SektorSTOP and those shown in [18] is given in Table
3 it. The comparison is done for the torsion moment of inertia, the principal sectorial second
moment of area and, in the node I of the cross-section (Fig 8.a), both for the principal
sectorial coordinate and the normalised sectorial static moment of the cut-off portion of area.
Table 3 Comparison of some obtained geometrical properties
 It I S* 1
108
4
mm2 mm mm6
10 2
106 1010 I t2,6 mm3
Hu [18] 300.6 2880 2453 326

SektorSTOP 300.0 2880 2453 326
5. Conclusion
A user-friendly computer program with graphical user interface for the determination of the
geometrical properties of closed, closed-open and open thin-walled cross-section is presented.
With simple preparation of the input data, the program offers the possibility of saving input
and output data both in the text (*.txt) and CSV (readable by MS Excel) file format.
Besides default cross-section the program draws cross-section with centroidal and principal
axes with principal pole as well.The directions of corresponding shear flows are shown on
output graphs that present the distribution of static and sectorial moments of cut-off portion of
the cross-section area S *y , S z* or S* . The program offers the possibility of saving graphs in
graphic (*.jpg) format as well.
Verification of the developed program has been performed by comparing results obtained by
SektorSTOP with the ones available in the referenced literature. This has been presented in
Tables 1-3 showing an excellent agreement among the obtained results on the three selected
cross section types.
REFERENCES
[1] N. W. Murray: Introduction to thin-walled structures, Oxford University Press, New York,
1986.V.
[2] Z. Vlasov: Thin-walled elastic beams, 2nd edition, Jerusalem, Israel; Program for Scientific
Translation; 1961.
[3] A. A. Umanski: Kručenije i izgib tankostennjih aviakonstrukcii, GIOP, Moskva, 1939.
[4] S. U. Benscoter: A Theory of Torsion Bending for Multicell Beams, Journal of Applied
Mechanics, 20 (1954); 25-34
[5] C. F. Kollbruner, K. Basler: Torsion in structures, Springer-Verlag, 1969.
[6] R. Pavazza: Uvod u analizu tankostjenih štapova, Sveučilišni udžbenik, Kigen, Zagreb, 2007.
[7] R. Pavazza: Torsion of thin-walled beams of open cross-section with influence of shear,
International Journal of Mechanical Sciences, 47 (2005) , 7; 1099-1122
[8] R. Pavazza, A. Matoković, B. Plazibat: Torsion of thin-walled beams of symmetrical open
cross-sections with influence of shear, Transactions of FAMENA, Vol. 37 (2013) , 2; 1-14
[9] R. Pavazza, A. Matoković, B. Plazibat: Bending of thin-walled beams of symmetrical open
cross-sections with influence of shear, Transactions of FAMENA, Vol. 37 (2013) , 3; 17-30
[10] G. Sani, G. Bragazza: Studio teorico dei fenomeni torsionali in navi a grandi aperture,
Convegio di tecnica navale, Trieste, 1971.
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[11] C. H. Yoo, S. V. Acra: Cross-sectional properties of thin-walled multi-cellular section,
Computers & Structures, 22(1) (1986); 53-61
[12] G. Alfano, F. Marotti de Sciara, L. Rosati: Automatic Analysis of Multicell thin-walled
sectionc, Computers & Structures, 49(4) (1996); 641-655
[13] A. Prokić: Computer Program for Detemination of Geometrical Properties of Thin-Walled
Beams With Open-Closed Section, Computers and Structures, 74 (2000); 705-715
[14] Y. Fan, I. Senjanović: User's manual Stiff, Tchnical report, Fakultet strojarstva i brodogradnje
Sveučilišta u Zagrebu, Zagreb, 1990.
[15] V. Piscopo: Analysis of warping and shear stresses for ship structures, Disertation, The
University of Naples „Federico II“, Naples, 2009.
[16] B. Plazibat, A. Matoković: Computer Program for Calculating Geometrical Properties of
Symmetrical Thin-Walled Cross-Section, Transactions of FAMENA, Vol. 35 (2011), 4; 65-84
[17] M. Shama: Torsion and Shear Stresses in Ships, Springer Verlag, Heilderberg, 2010.
[18] T. S. Z. Hu: Cross Sectional Constants and Stress Distributions of Thin-Walled sections,
Technical memorandum, Centre de Recherches pour la Defense Atlantique, Canada, 1992.
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Upravljanje održavanjem merno-kontrolne opreme podržano
informacionim podsistemom
Nataša Gojgić
Visoka tehnička škola strukovnih studija Čačak, Čačak, Republika Srbija
natasa.gojgic@visokaskolacacak.edu.rs
Sažetak. U radu je prikazan razvoj informacionog podsistema za poslove održavanja merno-kontrolne

opreme, kako dela informacionog sistema upravljanja održavanjem, tako i poslovnog sistema
korišćenjem CASE alata. Informacioni podsistem održavanja omogućuje automatizaciju evidencije
tehničkih zahteva opreme, tačnost, stabilnost, merni opseg nakon nabavke i planiranih pregleda. Baza
podataka omogućuje praćenje i analizu podatka za efikasno dobijanje informacije o stanju i broju
ispravne opreme, a u cilju dobijanja sigurnosne zalihe da bi se smanjile intervencije van planova
kontrole i održavanja. Time se smanjuje neizvesnost u realizaciji planova preduzeća i povećava se
efikasnost poslovanja preduzeća.
Ključne reči: upravljanje održavanjem, merno-kontrolna oprema, CASE alati, informacioni sistem
1. Uvod
Cilj rada je izvršiti definisanje zahteva planiranja održavanja kroz funkcionalno modeliranje
kao osnovu za izradu aplikativnog modela koji će omogućiti bolje upravljanje i efikasniju
transakcionu obradu podataka kod upravljanja održavanjem realizacijom registra svih zapisa
za merno-kontrolnu opremu.
Zadatak rada je da prikaže mogućnost aplikativnog modela da se prilikom evidencije za
merno-kontrolnu opremu, izvršenih i određivanja narednih pregleda odmah generiše plan
pregleda opreme čime bi bilo onemogućeno izostavljanje neke stavke iz plana, a u cilju
smanjenja neizvesnosti i broja intervencija van planova kontrole i održavanja. Takođe, i da
razvoj informacionog sistema treba da prati izrada modela procesa i podataka zbog kasnijeg
proširenja na ostale oblasti procesa.
2. Razvoj informacionog sistema

Postupak razvoja informacionog sistema sastoji se od sledećih koraka: funkcionalno
modeliranje, informaciono modeliranje i aplikativno modeliranje.
Koristeći metodologiju IDEF0 (Integration Definition Functional Modeling) tj. CASE
(Computer Aided Software Engineering) alat BPwin, izvodi se funkcionalno modeliranje
informacionog sistema u okviru koga se grafički izrađuje model funkcija posmatranog
podsistema. Jedna od važnih karakteristika teorije sistema na kojoj se zasniva informacioni
sistem jeste u pristupu, a to je da se svaka celina posmatra kao deo veće celine, odnosno svaki
sistem je ujedno podsistem većeg sistema. Zbog toga je potrebno izvršiti dekompoziciju
složenog sistema na podsisteme.
Koristeći metodologiju IDEF1X (Integration DEFinition Information Modeling) tj. CASE alat
Erwin, izvodi se informaciono modeliranje. tj. modeliranje podataka. Modeliranje podataka je
naše apstraktno viđenje stanja realnog sistema tj. definisanje strukture podataka kojim se
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objekti opisuju preko svojih svojstava, odnosno entiteta i atributa i uspostavlja međusobna
povezanost.
Aplikativno modeliranje omogućuje izradu korisničke aplikacije u okviru klijent/server
arhitekture kojoj je model podataka osnova za genersianje baze podataka i izradu korisničke
aplikacije, a u radu je korišćen MS Access.
U daljem tekstu dat je pregled funkcionalnog, informacionog i aplikativnog modeliranja
procesa upravljanja održavanja opreme koji je kasnije realizovan kao prototipska korisnička
aplikacija za merno-kontrolnu opremu koja se koristi u praktičnoj primeni za realizaciju
izučavanja nastavne jedinice Upravljanje održavanjem za predmet Informacioni sistemi u
Visokoj školi tehničkih strukovnih studija Čačak, a može biti primenjen za svako preduzeće
koje koristi merno-kontrolnu opremu.
3. Upravljanje održavanjem
Kvalitet osnovnih elemenata proizvodnih preduzeća i uslužnih organizacija: predmeta rada
(materijal), sredstava rada (objekti, mašine, alati, merno-kontrolna oprema i uređaji) i
tehnoloških podloga (informacija), u značajnoj meri određuje kvalitet proizvoda i usluga.
Merno-kontrolna oprema (u daljem tekstu: oprema) obuhvata skup svih mernih i kontrolnih
instalacija određenih za izvršavanje merenja i kontrole veličine jedne ili više vrsta. Oprema
ima najviši rang u hijerarhiji tehničkih sredstava. Oprema može da bude samostalna i
nesamostalna, a obuhvata induktore, brojila, dozatore, integratore, sabirače, predodređivače i
registratore.
Dobro organizovano preduzeće ili uslužna organizacija poseduje uređen skup veličina –
činilaca poslovanja, što podrazumeva:
- jedan deo uputstava za rukovanje opremom, održavanje, mere bezbednosti i
- dokumenta za evidentiranje procesa održavanja.
Za realizaciju informacinog podsistema održavanja veoma je bitno da se utvrdi protok
informacija kao i podaci koji se zapisuju na dokumentima koja su obično u opticaju u
preduzećima: Karton opreme, Plan održavanja opreme (tekuće, preventivno), Zahtev/nalog za
intervenciju, Knjiga intervencija koja može biti realizovana i kroz Karton opreme, Izveštaji o
preduzetim merama, Izveštaji o stanju opreme i itd.
Dobijene podatke treba organizovati u zahteve vezane za podatke (opis svih polja podataka
koja se koriste, nivo detalja, izvori) i podatke o analizi (podaci o svim vrstama analiza koje se
trenutno koriste).
4. Funkcionalni model procesa upravljanje održavanjem

Početak razvoja informacionog sistema treba da započne izradom modela funkcija, tj. da se
posredstvom metodologije IDEF0 tj. CASE alata BPwin izvede funkcionalno modeliranje u
okviru koga se izvodi funkcionalna dekompozicija, a što se prikazuje dijagramom
dekompozicije.
4.1 Funkcionalna dekompozicija
Dijagramom dekompozicije definišu se horizontalne veze između poslova. Na slici 1 može se
videti dijagram dekompozicije procesa Upravljanje održavanjem (dekompozicioni dijagram
po IDEF0 metodologiji).
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Slika 1 Dekompozicioni dijagram za proces Upravljanje održavanjem
Pravougaonici predstavljaju aktivnosti, definisane kao funkcije, procesi i transformacije.

Poslovi u okviru preduzeća po hijerarhiji su podeljeni na: poslovne funkcije, poslovne
procese, procese i aktivnosti i svi su predstavljeni pravougaonicima.
Strelice predstavljaju nosioce informacija za obavljanje aktivnosti i podrazumeva se da su u
njima sadržani podaci koji se prenose.
Proces upravljanja održavanjem može se podeliti na sledeće aktivnosti:
- Planiranje i preventivni pregledi i prijavljivanje otkaza
- Izrada naloga za intervenciju i trebovanje
- Izrada naloga za intervenciju i trebovanje
- Izvođenje kontrole evidencije održavanja
- Analiza poslova održavanja objekata i opreme.
4.2 Planiranje i preventivni pregledi i prijavljivanje otkaza
Oprema je u vremenu eksploatacije izložena različitim uticajima koji dovode do otkaza ili
koji se evidentiraju u Knjizi otkaza. Planiranje održavanja je aktivnost koja se sprovodi
izradom godišnjeg plana održavanja opreme kojim su obuhvaćeni redovni i preventivni
pregledi opreme.
Pregled opreme ima za cilj proveru tehničkih zahteva: tačnost, stabilnost, merni opseg itd.
Rezultati pregleda opreme se evidentiraju u "Karton opreme". Ukoliko oprema nije
upotrebljiva, a nije moguća popravka, oprema se predlaže za rashod.
Radnik koji je zadužio opremu dužan je da opremu koristi na propisani način, da je čuva od
oštećenja i da je na zahtev metrološke laboratorije ili po godišnjem planu pregleda donosi na
periodični pregled. Ukoliko radnik primeti tehničku neispravnost opreme, moguće je da
zatraži vanredni pregled opreme nakon čega se izdaje Nalog za intervenciju.
5. Informacioni model procesa upravljanja održavanjem

U sledećem koraku za gore definisan funkcionalni model pristupa se informacionom
modeliranju tj. definisanju modela podataka korišćenjem metodologije IDEF1X. U okviru
informacionog modeliranja definiše se logički model podataka korišćenjem CASE alata
ERwin. Informacioni model prikazuje u kakvom su međusobnom odnosu podaci u nekom
realnom sistemu prikazujući ih preko entiteta, atributa i veza.
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Na slici 2 je prikazan odgovarajući logički model podataka za proces Planiranje i preventivni
pregledi i prijavljivanje otkaza, odnosno grafički su prikazani svi neophodni entiteti sa
pripadajućim atributima i međusobnim vezama kao. nosioci informacija vezanih za navedeni
proces.
DokumentID
DokumentID
DokumentStavka
Zaposleni Godina JediniceMere
DokumentID (FK)
ZaposleniID Naziv RedniBr MeraID
VrstaDokumenta
Ime Aktivnost Oznaka
Datum
Prezime KolicinaPlanirana
Broj
DatumR KoicinaKonacna
IzradioID (FK)
JMBG JedinicnaCena
OdobrioID (FK)
DatumZ MeraID (FK)
StrunaSprema Otkaz
RukovodiID (FK)
OpremaID (FK)
OtkazID
Oprema DatumOtkaza
Uzrok
OpremaID (FK)
Mere
OpremaNaziv Status
Zahtev InventarskiBroj
Zahtev za popravku (FK) Proizvodjac
TipIModel Pregled
SeriskiBroj RedniBroj
OpremaSifra OpremaID (FK)
VrstaOpreme MernaVelicina
MerniOpseg PregledTip
VrstaOpremeID
StatusEtaloniranja Datum
VrstaOpremeOpis DatumProizvodnje VaziDo
GranicaDozvoljeneGreska PlaniranPregled
Lokacija PeriodPotvrdjivanja BrojZapisnika
DatumPrijema Potpis
LokacijaOznaka OpisPopravke
Dokumentacija
LokacijaNaziv Pribor Vrednost
OstalaSvojstva
KlasaTacnosti
VrstaOpremeID (FK)
LokacijaOznaka (FK)
Slika 2 Logički model podataka za proces Planiranje i preventivni pregledi i prijavljivanje otkaza
Polazni entitet je Dokument koji je realizovan kao kategorija koja definiše hijerarhijsku vezu
između nadređenog generičkog entiteta koji sadrži zajedničke osobine podređenih entiteta
kategorije (Karton opreme, Zahtev za intervenciju, Karton otkaza). Sva ostala dokumenta koja
se vode u procesu upravljanja održavanjem će biti realizovana preko entiteta Dokument.
Plan pregleda opreme, karton opreme, evidencioni list se rade preko datog modela podataka.
6. Aplikativno modeliranje
Na osnovu modela podataka dalje se uspostavlja njihova veza tj. definišu se elementi za
fizičku izradu baza podataka (MS Access, SQL Server, ORACLE i dr.) i izradu korisničke
aplikacije. Korisnička aplikacija omogućava automatizaciju unosa na slici 3 i identifikaciju
svake opreme i tehničkih karakteristika čime je omogućena lakša evidencija.
Predviđeno je da se nakon prijema ili pregleda opreme odmah unosi datum do kada važi
oprema i planira se kada će se sledeći put kontrolisati ispravnost, što će omogućiti
automatizaciju izrade plana pregleda, jer će slogovi uvek biti sortirani po najvećem datumu
preko polja Planiran pregled u enetitetu Popravka (slika 4).
Realizacijom forme Plan pregleda opreme omogućeno je da ista forma ima funkciju plana i
registra opreme sa pripadajućim kartonima, čime je omogućen visok stepen automatizacije,
jer se prilikom evidencije opreme odmah i generiše plan pregleda opreme čime je
onemogućeno izostavljanje neke opreme iz plana za evidenciju i analizu podataka i
informacija koje se koriste za analizu problema ili situacija da bi se smanjile intervencije van
planova održavanja. Time se smanjuje neizvesnost i rizik u poslovanju i razvoju preduzeća.
P - 328
Slika 3 Evidentiranje opreme u karton opreme
Slika 4 Plan pregleda opreme
7. Zaključak
Radom je ispunjen cilj kroz međusobnu povezanost procesa planiranja putem strelica koje su
nosioci informacija iz postojeće dokumentacije održavanja za modeliranje podataka, a
potvrđen je realizacijom prikazanog aplikativnog modela. Aplikativnim modelom obuhvaćen
je unos podataka o opremi, kao i datumi izvršenih i planiranih narednih pregleda, na osnovu
kojih će se stvoriti zapis koji automatski postaje sastavni deo plana pregleda opreme, a ujedno
je realizovan kao registar. Prednost ovakvog načina realizacije je u izradi forme koja ima
P - 329
objedinjene funkcije: izgled registra za pretraživanje prema ključnim stavkama opreme i
plana u vidu pregleda planiranih i izvršenih pregleda sa svim generisanim zapisima opreme
koji se čuvaju u njemu odakle se može pogledati svaki pojedinačni zapis sa pripadajućim
prilozima.
Model podataka prikazan u radu opisuje strukturu podataka i poslovnih pravila posmatranog
procesa planiranja i preventivnih pregleda merno-kontrolne opreme, koja omogućava
razvijanje informacionog sistema za ostale procese upravljanja održavanjem prikazanim
funkcionalnim modelom: izradu naloga za intervencije, izvođenje kontrole intervencije i
analizu poslova održavanja prema redosledu izvođenja procesa održavanja, kako bi se
uspostavio integrisan informacioni sistem proširenjem već realizovanim modelom podataka.
Reference
Knjiga autora:
Veljović A. Gojgić N., (2005) Projektovanje baza podataka, VTŠ, Čačak (47-53)
Izdate knjige:
Vulanović, Stanivuković, Kamberović, idr., (2003) Sistem kvaliteta ISO 9001:2000, IIS, Novi Sad,
(127-132)
Arsovski S., Lazić M., (2008) Vodič za inženjere kvaliteta, Centar za kvalitet Mašinskog fakulteta u
Kragujevcu, Kragujevac, (57-61).
Lazić M., QMS vodič br. 8: (2008) Merenja, analize i poboljšanja, Centar za kvalitet Mašinskog
fakulteta u Kragujevcu, Kragujevac,(78-83).
Web site:
www.idef.com (pristupano 20.02.2014.)
Maintenance Management of Measuring -Control Equipment

Spuported By Information Subsystem
Nataša Gojgić
Technical College for vocational studies Čačak, Čačak, Repubilkac Srbija
natasa.gojgic@vstss.com
Abstract. This paper shows the development of information subsystem for the operations of
maintenance of measuring-control equipment both as a part of information system for the control by
maintenance and as the operating system using CASE tools. Information subsystem of maintenace
enables the automatization of the records for technical requirements of the equipment, accuracy,
stability, measuring range after supply and planned checkups.Data base enables monitoring and
analysis of the data for efficient obtaining of the information on condition and quantity of the proper
equipment with the aim of obtaining safety stock in order to decrease possible interventions that were
not planned to be controlled or maintained. This process decreases uncertainty in realization of a firm's
planns while the efficiency of operating increases.
Key words: managing maintenace, measuring-control equipment, CASE tools, information systems
P - 330
Utjecaj hladnog gnječenja na svojstva disperzivno očvrsnute AlCu
legure
Zoran Kurelić
zoran.kurelic@st.t-com.hr
Igor Gabrić
igabric@oss.unsist.hr
Sažetak. Toplinski očvrstivim aluminijevim legurama porast čvrstoće i tvrdoće se postiže

precipitacijskim očvršćivanjem. U ovom radu je ispitana mogućnost utjecaja hladnog gnječenja, kao
međufaze postupka očvršćivanja, s ciljem poboljšavanja konačnih mehaničkih svojstva (tvrdoća,
čvrstoća). Pretpostavka je da se hladnim gnječenjem, ukoliko se obavi nakon gašenja, a prije
prirodnog ili umjetnog dozrijevanja, može povoljno utjecati na mehanička svojstva. Ova pretpostavka
je ispitana pokusom. Plan pokusa je određen korištenjem programskog paketa „Desing expert“.
Vrijeme držanja uzorka i temperatura rastvaranja bakra u rešetki aluminija su bili jednaki za sve
uzorke. U pokusu su varirane tri varijable: stupanj ugnječenja prije dozrijevanja, temperatura na kojoj
se vrši dozrijevanje i vrijeme trajanja dozrijevanja. Odzivna veličina pokusa je tvrdoća nakon
završenog dozrijevanja. Dobiveni rezultati su statistički obrađeni metodom analize varijance.
Ključne riječi: Aluminijeve slitine, percipitacijsko očvršćivanje, tvrdoća, deformacija
1. Uvod
Očvrstivost koja se postiže toplinskom obradom ne počiva na principu modifikacije rešetke
već na promjeni rastvorivosti legirnih elemenata u rešetki aluminija. Na primjeru binarnog
dijagrama slijevanja Al-Cu na slici 1 prikazane su promjene koje se odvijaju tijekom
toplinske obrade [1].
Za predviđenu toplinsku obradu očvršćavanja uzima se legura iz heterogenog područja
dijagrama koja zagrijavanjem prelazi u homogeno područje (do ove pojave dolazi zbog
povećanja rastvorivosti legirnih elemenata u rešetki aluminija na povišenim temperaturama).
Teži se odabiru legura maksimalne koncentracije čija se struktura zagrijavanjem može dovesti
u homogeno područje (dakle maksimalne rastvorivosti atoma bakra u rešetki aluminija na
eutektičkoj temperaturi). Početno stanje je heterogena struktura ( ).
Koncentracija mješanca je , a eutektikuma . Eutektikum je izlučen po
granicama mješanca kao i unutar samih mješanaca. Toplinska obrada se sastoji od
zagrijavanja na temperaturu na kojoj je struktura homogena kako bi mješanac mogao u
svojoj rešetki rastvoriti cjelokupnu količinu bakra. Naglim hlađenjem sprječava se difuzija, a
u strukturi se dobiju prezasićeni mješanci s . Zbog velike prezasićenosti rešetka je
izvitoperena pa i čvrstoća ove legure poraste s početne vrijednosti ⁄ na
⁄ .
P - 331
Slika 1 Dijagram sljevanja i promjene nastale toplinskom obradom precipitacijskog očvršćavanja[1]
Kako ovo stanje ne odgovara ravnotežnom mješanac teži vraćanju u ravnotežno stanje.
Slika 2 Promjene faza pri toplinskoj obradi duraluminija

Difuzijom nakon hlađenja dio atoma bakra napušta mjesta na kojima je gašenjem zadržan.
Guinier-Prestonove zone, slika 2, nastaju zbog mikronehomogenosti unutar mješanaca, iako
se sami mješanci mogu smatrati homogenima. Na područjima reda veličine stotinjak atoma
znatne su razlike u koncentracijama. Difuzijom se stvaraju slojevi samih bakrenih atoma.
Ovakve pločice veličine nekoliko mikrona gusto su raspršene u mješancima te remete
paravilnost kliznih ravnina povećavajući čvrstoću legure (prirodno dozrijevanje). S obziroma
da se difuzija dešava na nižim temperaturama odvija se sporo i nepotpuna je, pa nastaju samo
Guinier-Prestonove zone. Nakon dozrijevanja (naknadna difuzija) od desetak dana legura
dostiže konačna svojstva koja se više ne mijenjaju. Ako se dozrijevanje vrši na višim
temperaturama (umjetno dozrijevanje) dolazi do potpunije difuzije tj.
P - 332
uspostavlja se ravnoteža. Dozrijevanjem u kraćem vremenskom periodu (do 100 sati) dobije
se '' faze (eutektički kristali intermetalnog spoja CuAl2) kada je čvrstoća najviša. Duljim
dozrijevanjem kao i povećanjem temperature samog dozrijevanja intermetalni spoj se
okrupnjava, te nastaje ' faza, a čvrstoća počinje opadati. Kako je cilj obrade maksimalna
čvrstoća, nastoji se izbjeći pojava ' faze.
2. Planiranje pokusa
Pretpostavka je da se hladnim gnječenjem, (ukoliko se obavi nakon gašenja, a prije prirodnog
ili umjetnog dozrijevanja) može povoljno utjecati na mehanička svojstva. Ova pretpostavka je
ispitana pokusom.
2.1. Odabir materijala i ostalih parametara pokusa
Odabrani materijal je AlCuBiPb, odnosno ASTM 2011, kemijskog sastava prema tablici 1[4]
Tablica 1 Kemijski sastav legure EN AlCuBiPb (ASTM 2011)
Al Bi Cu Fe Pb
Ostali Ostali Si Zn
pojedinačno ukupno
Odabrani dizajn epruvete s različitim stupnjevima deformacije (slike 3 i 4):
Slika 3 Dimenzije epruveta
Slika 4 Označene epruvete s različitim stupnjevima deformacije
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Dimenzija epruvete:
Temperatura rastvornog žarenja: [2]
Trajanje rastvornog žarenja: ( ) [7]
Maksimalno vrijeme izvan peći nakon
rastvornog žarenja, a prije gašenja [7]
Preporučena temperatura dozrijevanja [2]
Preporučeno trajanje dozrijevanja [2]
Obzirom na veliku temperaturnu histerezu peći u samu peć je stavljena posuda sa 1 litrom
repičinog ulja s ciljem smanjenja temperaturne histereze. Na slici 5 su prikazane temperaturne
histereze i to crvenom bojom oscilacija temperature unutar peći, a plavom unutar uljne kupke.
Dozrijevanje je provedeno držanjem uzoraka u uljnoj kupki.
Slika 5 Promjena temperature peći i uljne kupke [5]
3. Centralno kompozitni plan pokusa

U svrhu planiranja odabran je Centralni kompozitni plan pokusa (central composite design,
CCD) [6]. Svaki faktor je mijenjan na pet razina. Svrha ovakvog pristupa planiranju pokusa je
pronalaženje matematičkog modela koji opisuje proces uz minimalan broj potrebnih pokusa.
U ovom slučaju mijenjana su tri parametra (vrijeme dozrijevanja, temperatura dozrijevanja i
stupanj deformacije). Svaki parametar mijenjan je na 5 nivoa (+; –; +1; –1; 0).
Na slici 6 prikazana je shema eksperimentalnih točaka pokusa. Simbol ¤ označava centralnu
točku gdje razina svakog faktora ima srednju vrijednost, a koja se ponavlja 6 puta. Ovim
ponavljanjem se postiže smanjenje varijance i dobra procjena čiste greške. Simbol □ označava
6 aksijalnih točaka udaljenih  od središta, a simbol ○ označava 8 vršnih točaka plana pokusa.
Odzivna veličina dobivena pokusom je tvrdoća. Rezultati mjerenja tvrdoća su statistički
obrađeni pomoću Design Expert softwera [3], te je pomoću navedenog programa određen i
matematički model.
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Oznaka:npr.“6“(10,165,24) - epruveta br.6 (deformacija 10%, temperatura 165C, dozrijevanje 24 sata)
Slika 6 Shema eksperimentalnih točaka pokusa

Prvi korak kod statističke analize je bilo određivanje vrste transformacije odzivne veličine.
Obzirom na dobivene rezultate nije bilo potrebe za transformacijom. U slijedećem koraku
program upućuje na funkciju koja najbolje opisuje pojavu – u ovom slučaju polinom 2. reda.
Rezultati analize varijance prikazani su u tablici 2.
F-vrijednost modela od 3,008 ukazuje na značajnost modela jer vjerojatnost da se pojavi tako
velika vrijednost odstupanja od modela uslijed šuma iznosi samo 4,94 %. Vrijednost "Prob >
F" manja od 0,05 % za pojedine članove predloženog matematičkog modela govori u prilog
značajnosti njihovog utjecaja. U ovom modelu je značajna vrijednost faktor B (temperatura).
F - vrijednost veličine odstupanja od modela od 3,23 znači da ova veličina nije značajna u
odnosu na čistu grešku. Postoji vjerojatnost od 13,62 % tako velike F-vrijednosti. Odstupanje
od modela nastaje zbog šuma. S obzirom da odstupanje od modela nije značajno, model je
prihvaćen i dalje analiziran. Matematički model s stvarnim faktorima dan je izrazom:
(1)
gdje je
Tablica 2 Analiza varijance

Tablica analize varijance
Izvor Suma Broj Srednji F-vrijednost P- Značajnost
varijacije kvadrata stupnjeva kvadrat Vrijednost
odstupanja slobode odstupanja Prob>F
Model 964,8182 6 160,803 3,007525 0.0494 značajan
A 185,3851 1 185,3851 3,467288 0.0873

B 281,1426 1 281,1426 5,258254 0.0407
C 33,0954 1 33,0954 0,618988 0.4467
P - 335
C2 45,8381 1 45,8381 0,857317 0.3727
AB 178,7477 1 178,7477 3,343147 0.0924
AC 190,8124 1 190,8124 3,568794 0.0833
Ostatak 641,6029 12 53,46691
Odstupanje 555,6029 8 69,45036 3,230249 0.1362 neznačajan
od modela
Čista greška 86 4 21,5
1606,421 18
Pomoću Design-expert softwera [3] generirano je 20 stanja pokusa prikazanih u tablici 3 i na

slici 6.
Tablica 3 Stanja pokusa, izmjerena i očekivana tvrdoća
Stupanj Vrijeme Izmjerena Očekivana

Temperatura
Uzorak Test broj deformacije držanja tvrdoća tvrdoća
°C
% h HB30 HB30
P 1 19 150 17 91 87,59
D 2 29 165 10 77 83,27
E 3 9 130 24 72 66,78
I 4 5 150 17 75 83,15
K 5 18 120 17 86 76,80
G 6 11 165 24 91 88,22
U 7 19 150 17 81 87,59
T 8 19 150 17 82 87,59
F 9 30 130 24 89 94,86
N 10 18 150 29 81 82,23
J 11 35 150 17 103 92,67
S 12 19 150 17 89 87,59
A 13 8 130 10 69 73,64
O 14 20 150 17 89 87,91
H 15 30 165 24 96 95,85
B 16 29 130 10 77 81,34
C 17 10 165 10 103 94,08
L 18 20 180 17
R 19 19 150 17 82 87,59
M 20 19 150 9 89 83,26
Uzorak L odstupio je od zakonitosti te eliminiran iz daljnjeg razmatranja. Matematički model

se dobro podudara sa mjerenjem dobivenim vrijednostima.
Iz dijagrama na slici 7 vidljivo je da pri niskim vrijednostim stupnjeva deformacije dulje

trajanje dozrijevanja obara tvrdoću materijala nakon obrade. Pri većim stupnjevima
deformacije produljenje trajanja dozrijevanja rezultira povećanjam tvrdoće, a time i čvrstoće,
nakon obrade. Za kratka vremena držanja na temperaturi dozrijevanja stupanj deformacije nije
pokazao veliki utjecaj na dobivenu tvrdoću, dok je kod duljeg trajanja ovaj utjecaj velik.
P - 336
Slika 7 Prikaz utjecaja promjene temperature na tvrdoću
Kod nižih temperatura promatranog intervala veliki je utjecaj stupnja deformacije na tvrdoću,
slika 8. Tvrdoća u ovom slučaju raste povećanjem stupnja deformacije. Pri višim
temperaturama dozrijevanja postižu se maksimalne vrijednosti tvrdoće, te stupanj deformacije
prije dozrijevanja nema bitnog utjecaja na konačnu tvrdoću.
Slika 8 Prikaz utjecaja promjne vremena dozrijevanja na tvrdoću

Iz dijagrama na slici 9 očito je da postoji optimalno vrijeme držanja za koje se postiže
maksimalna vrijednost tvrdoće nakon obrade. Crvena linija na slici povezuje vrijednosti
maksimalne tvrdoće za različite temperature dozrijevanja. Ovo vrijeme držanja iznosi između
16 i 19 sati. Povećanje temperature dozrijevanja u promatranom intervalu djeluje povoljno na
tvrdoću nakon obrade. Maksimalna tvrdoća se postiže za maksimalnu temperaturu tj. 165C.
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Slika 9 Prikaz utjecaja promjene stupnja deformacije na tvrdoću
4. Naknadni pokus
Iz dijagrama na slikama 7, 8 i 9 vidljivo je da pokus nije dao očekivane rezultate maksimalnih
tvrdoća. Zbog rezultata koji su dobiveni naknadno je toplinski obrađen još jedan uzorak. Prije
toplinske obrade disperzivnog očvršćavanja uzorak je omekšavajuće žaren na temperaturi od
u trajanju od minuta nakon čega je polagano ohlađen u ugašenoj peći. Tvrdoća
nakon žarenja je iznosila . Uzorak je ponovno zagrijan na temperaturu rastvornog
žarenja u trajanju od minuta te gašen u vodi. Tako toplinski obrađenom uzorku
izmjerena je tvrdoća od . Nakon rastvornog žarenja provedeno je umjetno dozrijevanje
na temperaturi od u trajanju od sati, a izmjerena tvrdoća očvrsnutog uzorka je
iznosila . Vidljivo je da je polazna struktura ispitivanog materijala značajno utjecala
na rezultate pokusa.
5. Zaključak
Dobiveni rezultati opisani matematičkim modelom pokazuju određene zakonitosti promjene
tvrdoće u funkciji stupnja deformacije prije obrade, temperature i trajanja precipitacijskog
dozrijevanja. Kako su dobivene vrijednosti tvrdoće znatno niži od očekivanih proveden je
naknadni pokus koji je ukazao na utjecaj ishodne strukture na rezultate provedene obrade.
Zbog ovog razloga dobivenim rezultatima treba pristupiti sa određenom rezervom. Bilo bi
dobro ponoviti cjelokupno istraživanje uz prethodno omekšavajuće žarenje uzoraka kako bi se
eventualno potvrdila dobivena zakonitost. Ispitivanje bi se moglo proširiti i na utjecaj stupnja
ugnječenja prije rastvornog žarenja na rezultate toplinske obrade (iz dobivenih rezultata može
se naslutiti da hladna deformacija prije toplinske obrade umanjuje njezin efekt). Dobiveni
rezultati su samo izviđačkog karaktera i smjernica su za daljnja istraživanja.
Reference
[1] Romeo Deželić: Metali 2, Sveučilište u Splitu, FESB, SPLIT 1987
P - 338
[2] Web stranica: http://www.matweb.com/http://www.matweb.com/search/DataSheet.
aspx?MatGUID=8c05024423d64aaab0148295c5a57067
[3] Stat Ease Inc.: DESIGN – EXPERT v.6.0.10. Minneapolis. MN 55413
[4] Laurens Katgerman and D. Eskin: Hardening, Annealing, and Aging; Handbook of
Aluminum, Volume 7, Physical Metallurgy and Processes
[5] Four Channel Thermometar software
[6] J. Stanić: Metod inžinjerskih mjerenja, MAŠINSKI FAKULTET Beograd 1986
[7] C. R. Brooks: Heat Treatment, Structure and Properties of Nonferrous Alloys, American
Society for Metals, 1982
Influence of Cold Deformation on Properties of Alcu Alloy

Hardened by Dispersion
Zoran Kurelić
zoran.kurelic@st.t-com.hr
Igor Gabrić
igabric@oss.unsist.hr
Abstract. Heat treatable aluminum alloys increase in strength and hardness is achieved by
precipitation hardening. In this thesis, the possibility of cold deformation influence , as interphase of
hardening process, in order to improve the final mechanical properties (hardness, strength) is
observed. The premise is that the cold deformation, if done after quenching and before natural or
artificial aging, may favorably affect the mechanical properties. This premise was tested
experimentally. The plan of the experiment was determined using the software package "Desing
expert". The aging time of the samples and the solution annealing temperature were the same for all
samples. In the experiment three variables were altered: the degree of deformation before aging, the
temperature and duration of aging process. Response value of the experiment is hardness after
completion of aging process. The results were statistically analyzed using analysis of variance.
Key words: Aluminium alloys, pecipitation hardening, hardness, deformation
P - 339
Idejno rješenje sunčeve fotonaponske elektrane u Kopilici
Andrija Dujić
Odsjek za strojarstvo, Sveučilišni odjel za stručne studije Sveučilišta u Splitu, Split, Hrvatska
andrijadujic@yahoo.com
Zlatko Jankoski
Odsjek za strojarstvo, Sveučilišni odjel za stručne studije Sveučilišta u Splitu, Split, Hrvatska
zlatko.jankoski@oss.unist.hr
Sažetak. U radu je prikazano idejno rješenje izvedbe sunčeve fotonaponske elektrane na

krovnoj plohi novo rekonstruirane zgrade Sveučilišnog odjela za stručne studije Sveučilišta u
Splitu. Fotonaponska elektrana predviđena je kao mrežnog tipa, pri čemu se sva proizvedena
električna energija isporučuje u elektroenergetsku mrežu. Za procjenu proizvodnje električne
energije korištena je PVGIS aplikacija, na osnovu koje je procijenjena prosječna godišnja
proizvodnja električne energije od 77.300 kWh. Prikazan je prijedlog tehničkog rješenja
postavljanja fotonaponskih panela na krovnu plohu, te povezivanja pojedinih elemenata
fotonaponske elektrane u funkcionalnu cjelinu. Na osnovu pojednostavljene ekonomske
analize izvršena je procjena investicijskih ulaganja potrebnih za izvedbu fotonaponske
elektrane, te period povrata investicijskih sredstava na temelju uvjeta propisanih Tarifnim
sustavom za proizvodnju električne energije iz obnovljivih izvora energije i kogeneracije.
Ukupna investicija procijenjena je na 890.000,00 kn, dok period povrata uloženih sredstava uz
dane uvijete iznosi oko 7,5 godina.
Ključne riječi: sunčeva energija, fotonaponska elektrana, tehničko-ekonomska analiza
1. Uvod
Moderan način života i razvoj tehnologija imaju za rezultat svakodnevno povećanje potreba
za energijom, koja se danas još uvijek najvećim dijelom dobiva iz fosilnih goriva; oko 85%
primarna energija, te oko 80% električne energije [1]. U posljednjih 40 godina svjetska
potrošnja primarne energije se udvostručila, dok se u istom vremenskom periodu svjetska
potrošnja električne energije povećala za oko 3,6 puta [1]. Takvi trendovi imaju negativni
utjecaj na raspoložive rezerve fosilnih goriva, dok svojim izgaranjem fosilna goriva negativno
utječu na okoliš.
Klimatske promjene, povećanje prosječnih temperatura zraka i povećanje koncentracija
ugljičnog dioksida neki su od razloga zbog kojih su pokrenute mnoge politike i inicijative, a
koje na razne načine potiču proizvodnju energije iz obnovljivih izvora energije. Među njima
sunčeva energija zauzima značajno mjesto, kako s aspekta instaliranih kapaciteta tako i s
aspekta razvoja tehnologije.
Sunce u prosjeku dnevno dozrači na površinu Zemlje oko 1 kWh/m2 energije [2]. U Hrvatskoj
se vrijednosti dnevne dozračene energije kreću, ovisno o zemljopisnom položaju, između 3,0 i
4,5 kWh/m2 [2]. Godišnja dozračena sunčeva energija na površinu Hrvatske iznosi oko 74.000
TWh/god, što je za oko 650 veći iznos od ukupne godišnje potrošnje energije u Hrvatskoj.
U zadnjih nekoliko godina evidentan je porast u izgradnji energetskih sustava koja koriste
sunčevu energije. Na kraju 2013. instalirana snaga fotonaponskih sustava iznosila je oko
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136,7 GW. Na nivou EU tijekom 2013. instalirano je novih 11 GW fotonaponskih sustava [3],
što čini 31% od ukupno novoinstaliranih energetskih sustava u EU tijekom 2013. (Slika 1).
Prema podacima Hrvatskog operatora tržišta energije (HROTE), u Hrvatskoj je do kraja 2013.
instalirano oko 598 integriranih sunčanih elektrana ukupne instalirane snage 18,03 MW [4].
Za usporedbu, do kraja 2013. instalirano je i 14 vjetroelektrana ukupne instalirane snage
254,25 MW.
Slika 1 Udio novoinstaliranih energetskih sustava u Europskoj Uniji tijekom 2013. (ukupno 35, 181 GW) [3]
2. Projektni zadatak
Za obnovljenu zgradu Sveučilišnog odjela za stručne studije Sveučilišta u Splitu, u Kopilici,
potrebno je izraditi idejno rješenje fotonaponske elektrane. Predložena fotonaponska elektrana
treba biti postavljena na raspoloživoj krovnoj plohi građevine, te treba biti izvedena kao
mrežna, odnosno, idejnim rješenjem predvidjeti da se sva proizvedena električna energija
isporučuje u lokalnu elektrodistribucijsku mrežu.
Idejnim rješenjem biti će:
- izvršen odabir fotonaponskih modula
- definiran položaj fotonaponskih modula na krovnoj plohi
- izvršena procjena proizvodnje električne energije
- izvršen odabir izmjenjivača električne energije
- predloženo tehničko rješenje postavljanja fotonaponskih modula na krovnu plohu
- prikazana jednostavna ekonomska analiza
Na osnovu podataka o idejnom rješenju fotonaponskog sustava i o procijenjenoj proizvodnji
električne energije potrebno je primjenom pojednostavljene ekonomske analize izvršiti
procjenu isplativosti ulaganja u ovakvu vrstu energetskih sustava.
Obnovljena zgrada Sveučilišnog odjela za stručne studije Sveučilišta u Splitu prikazana je na
Slici 2. Zgrada je orijentirana u smjeru istok-zapad. Zgrada služi za održavanje nastave
studentima Sveučilišnog odjela za stručne studije u Splitu. Sastoji se iz 3 etaže: podrum,
prizemlje i potkrovlje, dok tlocrtna površina prizemlja zgrade iznosi oko 2652 m 2, što
otprilike predstavlja i raspoloživu površinu krovne plohe.
Izgled krovne plohe zgrade, na koju se predlaže postavljanje fotonaponskih modula (označeno
okvirom) prikazan je na Slici 3. Nagibi krovne plohe orijentirani su u smjeru sjever-jug, te
iznose oko 11°.
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Slika 2 Zgrada Sveučilišnog odjela za stručne studije u Kopilici
Slika 3 Pozicija zgrade Sveučilišnog odjela za stručne studije u Kopilici (orto-foto)
3. Idejno rješenje fotonaponske elektrana u Kopilici
3.1 Odabir fotonaponskih modula

Za izvedbu fotonaponskog sustava odabrani su moduli proizvođača Solvis [5], model SV60-
250, vršne snage 250 Wp (Slika 4). Svojom tehničkom izvedbom odabrani polikristalni
moduli osiguravaju visoku proizvodnju električne energije. Bolja učinkovitost kod niskih
ozračenja postiže se visokim paralelnim otporom, dok se bolja učinkovitosti kod visokih
ozračenja postiže niskim serijskim otporom.
Module karakterizira izvrsna električna i toplinska svojstva, dobra reflektirajuća svojstva, te
se jednostavno čiste i otporni su na kemikalije. Među tehničkim podacima istaknuta je i
debljina stakla modula od 4 mm, koja je za 20% veća od prosječne, a čime je prema
ispitivanjima dobivena veća otpornost stakla na tuču i to za 50%. Prozirnost stakla modula
iznosi oko 92%. Osnovni tehnički podaci dani su u Tablici 1 [5].
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Slika 4 Fotonaponski panel, model SV60-250 (Solvis) [5]
Tablica 1 Osnovne karakteristike fotonaponskog modula SV60-250 [5]

Vršna snaga PMPP [W] 250
Dozvoljeno odstupanje snage [W] -0/+4,9
Struja kratkog spoja ISC [A] 8,61
Napon praznog hoda UOC [V] 37,6
Nazivna struja IMPP [A] 8,2
Nazivni napon UMPP [V] 30,5
Dozvoljeno odstupanje napona i struje [%] ±10
Dimenzije (V x Š x D) [mm] 1663 x 998 x35
Masa [kg] 21,5
Broj i vrsta ćelija 60, polikristalični Si, 156 x 156 mm
Temperaturno područje [°C] -40 to +85
Maksimalni napon sustava [V] 1000
3.2 Definiranje položaja fotonaponskih modula na krovnoj plohi

S obzirom na položaj krovne plohe, njene nagibe orijentirane sjever-jug, te specifičnosti
izvedbe krovne plohe (krovni prozori i krovni svjetlarnici), nije moguće cijelu površinu
krovne plohe prekriti s fotonaponskim modulima.
Izvršena je optimizacija postavljanja fotonaponskih modula pri čemu je uzeta u obzir
mogućnost pojava sjene koja bi padala na fotonaponske module, te orijentacija krovne plohe
sjever-jug. Na taj način je mogućnost pojave sjene, koju rade krovovi i susjedni objekti,
svedena na minimum.
Krovna ploha koja je orijentirana prema sjeveru nepovoljna je za postavljanje modula, jer joj
južna krovna ploha tijekom zimskog perioda stvara sjenu, pa ista nije ni predviđena za
postavljanje fotonaponskih modula. Također ni ravni dijelovi krova nisu predviđeni za
postavljanje modula jer im susjedni objekt stvara sjenu (već od oko 11 sati ujutro).
Na osnovu toga, te na osnovu dimenzija odabranog modula, definiran je optimalni položaj i
broj fotonaponskih modula u iznosu od 260 komada (Slika 5), a što u konačnici daje ukupnu
instaliranu snage fotonaponske elektrane od 65 kWp.
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Slika 5 Raspored fotonaponskih modula na krovnoj plohi
3.3 Procjena proizvodnje električne energije

Za procjenu godišnje proizvodnje električne energije iz odabrane fotonaponske elektrane
korištena je računalna aplikacija PVGIS (eng. Photovoltaic Geographical Information
System) [6]. PVGIS je sunčev fotonaponski energetski kalkulator namijenjen za samostalne
sustave ili sustave priključene na mrežu.
Uz pomoć PVGIS aplikacije može se izvršiti procjena proizvodnje električne energije iz
fotonaponskog sustava. Na osnovu ulaznih podataka koje definira korisnik, program vrši
izračun, odnosno procjenu dnevnih, mjesečnih i godišnjih količina proizvedene električne
energije u kWh.
Pri unosu ulaznih podataka korisnik može definirati specifičnosti odabranog fotonaponskog
sustava kao što su vrsta fotonaponskog modula, nagib modula, orijentacija, snaga elektrane,
itd., a sve opet vezano za odabranu zemljopisnu lokaciju.
Rezultati proračuna fotonaponskog sustava dani su u Tablici 2, iz koje se vidi da je najveća
prosječna mjesečna proizvodnja električne energije tijekom srpnja, i to u iznosu od 10.200
kWh, a najmanja tijekom prosinca i iznosi 2.930 kWh.
Na osnovu PVGIS aplikacije proizlazi da će instalirani fotonaponski sustav u prosjeku
ukupno godišnje proizvoditi 77.300 kWh električne energije.
Na osnovu podataka o emisiji ugljičnog dioksida po jedinici generirane električne energije
[7], koji je u travnju 2013. za Hrvatsku iznosio 306 gCO2/kWh, može se izvršiti procjena
smanjenja emisije ugljičnog dioksida koja bi nastala uslijed rada fotonaponske elektrane u
Kopilici, i to u iznosu od oko 23,7 tona godišnje.
Važno je napomenuti da je predloženom izvedbom fotonaponskog sustava predviđeno
postavljanje modula na krovnu plohu nagiba 11°, što nije optimalni nagib za odabranu
zemljopisnu lokaciju.
Tako se na primjer povećanjem kuta postavljanja modula s 11° na 35° povećava prosječna
godišnja proizvodnja električne energije s 77.300 na 82.800 kWh.
Takvo rješenje zahtijevalo bi podizanje fotonaponskih modula s krovne plohe za 24°, te
njihovo postavljanje na pripadajuću noseću konstrukciju, što nije predviđeno ovim radom.
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Tablica 2 Podaci o proizvodnji električne energije fotonaponske elektrane [6]
Split
Zemljopisna širina [N]: 43°31'21“ Visina: 14 metara iznad razine mora
Zemljopisna dužina [E]: 16°27'6“
Fotonaponski sustav postavljen fiksno pod kutom od 11°
Mjesec Ed Em Hd Hm
Siječanj 102.00 3150 2.04 63.4
Veljača 150.00 4210 3.04 85.2
Ožujak 207.00 6400 4.31 134
Travanj 252.00 7570 5.42 163
Svibanj 295.00 9140 6.54 203
Lipanj 314.00 9410 7.12 214
Srpanj 328.00 10200 7.52 233
Kolovoz 292.00 9060 6.68 207
Rujan 233.00 6990 5.13 154
Listopad 165.00 5120 3.52 109
Studeni 106.00 3190 2.18 65.5
Prosinac 94.60 2930 1.91 59.4
Godina 212.00 6440 4.63 141
Ukupno 77300 1690
Ed - Prosječna dnevna proizvodnja električne energije iz danog sustava (kWh)
Em - Prosječna mjesečna proizvodnja električne energije iz danog sustava (kWh)
Hd - Prosječni dnevni zbroj globalnog zračenja po kvadratnom metru dobivena po modulima danog sustava
(kWh/m2)
Hm - Prosječna suma globalnog zračenja po kvadratnom metru dobivena po modulima danog sustava (kWh/m 2)
3.4 Odabir izmjenjivača električne energije

Odabir izmjenjivača izvršen je uz pomoć „SolarConfig Plus“ programa [8]. Na temelju
ulaznih podataka o fotonaponskoj elektrani „SolarConfig“ program generira listu
najprikladnijih izmjenjivača proizvođača Platinum [9], te optimalni broj potrebnih
izmjenjivača. Na osnovu ponuđenog izabrana su 4 izmjenjivača proizvod „Platinum 16000
R3-MDX“.
Zahvaljujući „Dual-X“ tehnologiji, odabrani izmjenjivači postižu učinkovitost od 98,4%, te
na taj način osiguravaju izvrsno iskorištavanje dobivene energije. Čimbenici koji pridonose
visokoj učinkovitosti izmjenjivača uključuju sustav za njegovo hlađenje i sustav praćenja
točke maksimalne snage (MPPT - Maximum Power Point Tracking). Elektronički sustav
djeluje na fotonaponski modul na način da mu omogućava proizvodnju maksimalne snage.
Tehnički podaci izmjenjivača „Platinum 16000 R3-MDX“ dani su u Tablici 3. Za potrebe
odabrane fotonaponske elektrane instalirane snage od 65 kW odabrana su 4 izmjenjivača
maksimalne snage 16,9 kW.
Na Slici 6. prikazana je shema spajanja fotonaponske elektrane. Ukupni broj fotonaponskih
modula podijeljen je u 4 skupine po 65 modula, tako da na svakom izmjenjivaču bude
priključen isti broj modula. Izmjenjivači vrše pretvorbu dobivene istosmjerne struje u
izmjeničnu, napona reguliranog iznosa i frekvencije, te sinkroniziranog s naponom mreže.
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Tablica 3 Tehnički podaci izmjenjivača Platinum 16000 R3-MDX [9]
Maksimalna PV snaga [Wp] 16.900

Maksimalna DC snaga [W] 15.350
MPPT Raspon voltaže [V] od 350 do 720
Max. ulazni napon [V] 900
Max. MPPT ulazna struja [A] 2 x 24
Broj MPPT -a 1
Nazivna snaga [W] 15.000
Nominalna struja [A] 22,0
Maksimalna učinkovitost [%] 98,4
Masa [kg] 45
Dimenzije [mm] 626 x 547 x 290
Radna temperatura [°C] od -20 do +60
Ukupno 65 fotonaponskih modula po izmjenjivaču dalje se dijele na „Dual-x“ i „Boost“ zbog

toga što odabrani izmjenjivač ima sustav praćenja točke maksimalne snage (MPPT) podijeljen
na dva djela. „Dual-x“ ima 4 „stringa“ i na njih spajamo 52 modula, dok „Boost“ ima 1 string
i na njega spajamo 13 modula, što ukupno daje 65 modula po jednom izmjenjivaču. Električni
kablovi iz izmjenjivača dalje vode do razdjelnog ormarića. Sustav je opremljen i prekidačem
za odvajanje koji u slučaju kvara odvaja fotonaponsku elektranu od mreže. Priključno i
obračunsko mjerno polje služi za uvid u stanje opreme, vođenje pogona i očitavanje stanja
brojila.
Slika 6 Shema spajanja fotonaponske elektrane
3.5 Tehničko rješenje postavljanja fotonaponskih modula na krovnu plohu

Na krovu zgrade predviđeno je postavljanje betonskih blokova za temeljenje nosača
fotonaponskih modula, a kako se bušenjem ne bi oštetila izolacija krova. Težina svakog bloka
se određuje proračunom pritiska vjetra na zgradu, što nije predmetom ovog rada, kao ni
proračun statičkog opterećenje krovne konstrukcije. Blokovi se međusobno povezuju pomoću
sajli i učvršćuju zbog sigurnosti, kako ne bi pali s krovne plohe. Predviđenim rješenjem
betonski blokovi postavljaju se svaka 2 metra, dok se na same blokove postavlja montažni
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sustav fotonaponskih modula. Odabrani montažni sustav je proizvod tvrtke HILTI [10], koji
se sastoji iz 5 komponenti potrebnih za formiranje baze okvira. Materijali od kojih su izvedeni
dijelovi odabranog montažnog sustava otporni su na koroziju (aluminiji i nehrđajući čelik).
Izgled nosive konstrukcije fotonaponskih panela koja je predviđena za polaganje na krovnu
plohu zgrade prikazan je na Slici 7, dok je detalj baze okvira i njegovog povezivanje s
betonskim blokom dan na Slici 8.
Slika 7 Nosiva konstrukcija fotonaponskog modula Slika 8 Baza okvira i betonski blok
4. Ekonomska analiza
U ekonomskoj analizi izvršena je procjena investicijskih troškova potrebnih za izgradnju
fotonaponske elektrane, i to u dvije faze. U okviru prve faze procijenjeni su troškovi izrade
projektne dokumentacije i ishođenja potrebnih dokumenata. U okviru druge faze obrađeni su
troškovi dobave potrebne opreme, te troškovi izgradnje i puštanja u rad fotonaponske
elektrane snage 65 kWp.
Procijenjeni troškovi po fazama su (PDV uključen):
FAZA A (Izrada i ishođenje dokumentacije):
30.000,00 kn
FAZA B (Dobava i montaža opreme; Izgradnja elektrane; Izrada i ishođenje dokumentacije;
Funkcionalna ispitivanja i puštanje u pogon po pravilniku o jednostavnim građevinama):
860.000,00 kn
Prema gore navedenoj procijeni predviđa se ukupna investicija u iznosu od 890.000,00 kn. Na
osnovu instalirane snage fotonaponske elektrane od 65 kWp, slijedi specifični trošak izvedbe
predmetne fotonaponske elektrane od oko 13,7 kn/Wp (oko 1,8 €/Wp).
Pomoću metode razdoblja povrata [11] može se prikazati isplativost cjelokupnog projekta,
odnosno period povratka uloženih sredstava. Razdoblje potrebno da se uslijed investicijskog
ulaganja započnu dobivati očekivana financijska primanja zove se otplatni period. Broj
godina potrebnih za nadoknadu ulaganja je jednako kvocijentu početnog ulaganja i godišnjeg
novčanog primitka [11]:
tp
I  Vt
t 1
gdje je:
I - investicijski troškovi
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tp - razdoblje povrata
Vt - čisti novčani tijek po godinama t
Uz prosječnu godišnju proizvodnju od 77.300 kWh, proizvedena električna energija se
predaje u mreže uz poticaj od 1,54 kn/kWh + PDV, prema trenutno važećem „Tarifnom
sustavu za proizvodnju električne energije iz obnovljivih izvora energije i kogeneracije“.
Vt = (1,54 kn/kWh + PDV) x 77.300 kWh – porez na dobit od 20% = 119.042,50 kn
I = 890.000,00 kn
I 890.000,00
tp    7,48 godina
Vt 119.042,50
Na osnovu prikazanog pojednostavljenog proračuna proizlazi da bi se investicija u projekt
izgradnje fotonaponske elektrane vratila nakon 7,5 godina rada sustava, uz uvjet da su uložena
sredstva vlastita, odnosno, da nisu opterećena kreditnim uvjetima. Važno je napomenuti da se
prema važećem „Tarifnom sustavu“ ugovor o otkupu električne energije proizvedene iz
proizvodnih postrojenja koja koriste obnovljive izvore energije sklapa na vrijeme od 14
godina.
Analizom pojedinih troškova i njihovog udjela u sveukupnoj investiciji izvedbe fotonaponske
elektrane proizlazi da oko 50% ukupnih troškova otpada na nabavu fotonaponskih modula,
oko 16% na izmjenjivače električne energije, a oko 14% na montažnu konstrukciju.
Troškovi
Na Slici 9 grafički su prikazani udjeli pojedinih FN sustava
troškova izvedbe fotonaponske elektrane u
sveukupnoj investiciji.
Priprema dokumentacije do potpisa
ugovora o otkupu električne energije
Dokumentacija nakon 23.375,00 kn
Dokumentacija do
6% 3%
Ugovora o otkupu Ugovora o otkupu
FN moduli 346.125,00 kn
Radovi 12%
Montažna konstrukcija 97.500,00 kn
Izmjenjivač električne energije

Izmjenjivači električne 16% 112.125,00 kn
energije
49% Fotonaponski moduli
Isporuka i radovi na motaži kopletne
opreme 87.750,00 kn
Poslovi nakon ishođenja Ugovora o

14% otkupu, zaključno sa aktiviranjem
Montažna konstrukcija ugovora 42.075,00 kn
Slika 9 Udjeli pojedinih troškova fotonaponske elektrane
5. Zaključak
U radu je dano idejno rješenje izvedbe sunčeve fotonaponske elektrane na krovu novo
rekonstruirane zgrade Sveučilišnog odjela za stručne studije Sveučilišta u Splitu. Na osnovu
odabranih elemenata fotonaponske elektrane, procijenjene godišnje proizvodnje električne
energije, te pojednostavljene ekonomske analize može se zaključiti da predloženi projekt ima
svoju ekonomsku opravdanost, dok bi se s tehničkog aspekta trebala izvršiti detaljna analiza
mogućnosti postavljanja fotonaponske elektrane na krovnu plohu predmetne zgrade.
Predložena fotonaponska elektrana snage 65 kWp prosječno bi proizvodila oko 77.300 kWh
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električne energije godišnje. Za njenu izgradnju predviđa se investicija u iznosu od
890.000,00 kn, dok bi se povrat uloženih sredstava prema danim uvjetima ostvario nakon 7,5
godina. Konačno, osim što bi se izgradnjom predloženog sustava promovirali upotreba
obnovljivih izvora energije i smanjenje emisije ugljičnog dioksida, predložena fotonaponska
elektrana bi tijekom ugovorenih 14 godina otkupa električne energije ostvarila i određeni
prihod financijskih sredstava. Isti bi se mogao koristiti za nadogradnju predložene
fotonaponske elektrane ili izgradnju novih sustava korištenja obnovljivih izvora energije.
Zahvala
Autori se zahvaljuju djelatnicima tvrtki Čulić d.o.o., Fractal d.o.o. i Hilti d.o.o. na stručnoj
pomoći i podršci.
Refernce
[1] International Energy Agency: 2013 Key World Energy Statistics
[2] N. Karadža, A. Bačan, L. Horvath i S. Knežević (2009). Mali vjetroagregati i fotonaponski
moduli za autonomne aplikacije na otocima Primorsko-goranske županije, Energetski institut
Hrvoje Požar, Zagreb
[3] Wind in Power: 2013 European Statistics, The European Wind Energy Association (EWEA)
[4] Statistički podaci (2014), Hrvatski operator tržišta energije - HROTE
[5] Solvis – fotonaponski moduli (2014), Osnovni tehnički podaci modula,
http://www.solvis.hr/wp-content/uploads/2013/05/LQSOLVIS-DS-HR-SV60-20130417-
r1.pdf
[6] PVGIS © European Communities, 2001-2012, Procjena proizvodnje električne energije,
http://re.jrc.ec.europa.eu/pvgis/
[7] Energy Efficiency Report - Croatia, April 2014, ABB Library
http://www05.abb.com/global/scot/scot380.nsf/veritydisplay/7a346f0894523d1dc1257be8005
3717f/$file/Croatia.pdf
[8] SolarConfig Plus (2014), Odabir izmjenjivača električne energije, http://www.platinum-
nes.com/product/solarconfig-plus/
[9] Platinum (2014), Tehnički podaci izmjenjivača, http://www.platinum-nes.com/product/solar-
inverter/
[10] HILTI (2014), Izbor montažnog sustava
http://www.hilti.hr/holhr/page/module/product/prca_catnavigation.jsf?lang=si&nodeId=-
276347
[11] Tihomir Pehar (2009), Smjernice za izradu projektne dokumentacije fotonaponskog sustava
spojenog na elektroenergetsku mrežu - Diplomski rad, Sveučilište u Zagrebu, Fakultet
elektrotehnike i računarstva, Metoda razdoblja povrata,
http://bib.irb.hr/datoteka/504596.Diplimski_rad_br.2295.pdf
The Conceptual Design of the Solar Photovoltaic Plant in Kopilica
Andrija Dujić
andrijadujic@yahoo.com
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Zlatko Jankoski
zlatko.jankoski@oss.unist.hr
Abstract. The paper gives the conceptual design of the solar photovoltaic plant placed on the
roof of newly reconstructed building of the University Department of Professional Studies of
the University of Split. Solar photovoltaic plant is designed as a network-type, where all
electricity produced by the plant is supplied to the electricity network. PVGIS application has
been used for the estimation of average yearly electricity production from the plant that
reached some 77.300 kWh. The technical solution for placing the photovoltaic panels on the
building's roof has been proposed, as well as functional scheme of the photovoltaic plant. The
assessment of investment is given based on the simplified economic analysis. The estimated
payback period of investments is based on the conditions defined in the Tariff System for
Electricity Production from Renewable Energy Sources and Cogeneration. The total
investment in the solar photovoltaic plant is estimated to some 890,000.00 kn, while the
period of cost recovery, considering the given conditions, to some 7.5 years.
Keywords: solar energy, photovoltaic power plant, technical-economic analysis.
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Solar Climber: A Problem Solving Approach in Power Electronics
and Control Systems Teaching
Marko Vukšić
vuksic.marko@oss.unist.hr
Tonko Kovačević
tkovacev@oss.unist.hr
JoškoMiše
josko.mise@gmail.com
Abstract. Solar climber is a model of the elevator powered by solar irradiation. The concept of the
solar climber is to take enough energy from the sun to move load to arbitrary height without use of
wires to transfer energy. Climbing is performed on the cable realized using the advanced low weight
and high strength materials such as carbon nanotubes. Such a system consists of PV (Photo Voltaic)
modules, MPPT (Maximum Power Point Tracking) DC-DC converter, and drives. Control system of
the solar climber is built by using PLC (Programmable Logic Controller), allowing data transfer from
climber to ground SCADA (Supervision Control and Data Acquisition) system and back. During the
project student faces some challenges such as power source to weight trade off, power conversion
efficiency, energy to climbing speed ratio trade off, data transfer and movement control. Main focus of
education is to understand the power transfer concept from renewable energy source to load and use of
power electronics in searching for optimum operating point, and to build a control system as well as
MPPT algorithm by PLC. PLC software is written by software tools for industrial control system
development projects and applications. Control, climb height and key electric parameters of the solar
climber are visualized on personal computer by SCADA system. Main teaching outcomes of the
project are experience in practical and team work, understanding energy transfer and conversion, and
use of modern software process control development tools.
Keywords: Solar Climber, DC-DC converter, Photovoltaic Module, PLC, SCADA
1. Introduction
University of Split (UNIST) faced with determining how to improve courses according to the
established teaching standards aiming that students not only gain knowledge of the discipline,
but also become self-directed learners who develop problem-solving skills. University
department of professional studies has begun to use the problem-based learning techniques in
the courses. In problem-based learning (PBL) courses, students work with colleagues to solve
complex and authentic problems that help develop content knowledge as well as problem-
solving, reasoning, communication, and self-assessment skills [5].
These problems also help to maintain student interest in the course material because students
realize that they are acquiring the skills needed to be successful in the field.
In addition to emphasizing learning by “doing” PBL requires students to be metacognitively
aware. That is, students must learn to be conscious of what information they already know
about the problem, what information they need to know to solve the problem, and the
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strategies to use to solve the problem. Being able to articulate such thoughts helps students
become more effective problem-solvers and self-directed learners.
In problem based learning (PBL) students use “triggers” from the problem case or scenario to
define their own learning objectives. Subsequently they do independent, self directed study
before returning to the group to discuss and refine their acquired knowledge. Thus, PBL is not
about problem solving per se, but rather it uses appropriate problems to increase knowledge
and understanding. The process is clearly defined, and the several variations that exist all
follow a similar series of steps [5].
Group learning facilitates not only the acquisition of knowledge but also several other
desirable qualities , such as communication skills, teamwork, problem solving, independent
responsibility for learning, sharing information, and respect for others. PBL can therefore be
thought of as a small group teaching method that combines the acquisition of knowledge with
the development of generic skills and attitudes.
The first course with PBL assessment at UNIST is “Energy efficiency and technology” in the
second year of specialist programme. During project the PBL is extended to course “PLC and
SCADA systems”.
The students have been offered to choose among three different technological projects. The
projects have been evaluated by students concerning previous knowledge, ability to solve
problems, software and hardware project requirements, impact on the environment and
financial effect of the project.
The selected project was “solar climber”. Solar climber project is inspired by the similar
project carried out at ETH Zurich [2], and gained by the NASA space elevator contest.
Solar climber is a model of the elevator powered by solar irradiation. The concept of the solar
climber is to take enough energy from the sun to move load to arbitrary height without use of
wires to transfer energy. Climbing is performed on the cable realized using the advanced low
weight and high strength materials such as carbon nanotubes. The useful climbing height can
even be up to satellite in geosynchronous orbit if cable of sufficient strength and low mass can
be realized, Fig. 1.
Solar elevator can be used to transport payload to orbital station anchored to the Earth at
hundred times lower price per kg than the chemically powered rockets.
The main idea of the transport material to the orbital station anchored to the earth was first
published in 1960 by Yuri Artsutanov [1].
Payload transport to the orbital station can be performed by the elevator powered by a laser
beam. Laser beam has enough energy to deliver power to the elevator at high altitude up to
centre mass point of the counterweight-earth system [4].
By recent development in the field of the photovoltaic (PV) modules that idea has been
extended to harvesting energy from solar irradiation to power elevator movement [8].
The aim of this project is to show that enough energy can be harvested by commercially
available photovoltaic modules to achieve elevator movement at reasonable speed.
Solar climber consists of PV modules, Maximum Power Point Tracking (MPPT) DC-DC
converter, on board computer and drives, Fig. 2. Solar climber control system is built by using
Programmable Logic Controller (PLC), allowing data transfer from climber to ground
Supervision Control and Data Acquisition (SCADA) system and back.
Solar climber is attractive complex project yet enough simple to be realized by students.
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Figure 1. Space elevator basics
Figure 2. The implemented solar climber

Students were faced with the following issues needed to be resolved:
1. To select climbing speed, evaluate total mass and power needed to achieve climbing
2. To realize suitable driving group and lightweight mechanical construction
3. To select suitable PV module according to the power needed
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4. To realize power interface between PV modules and motors
5. To select on board computer and implement MPPT algorithm
6. To provide visualization of the climber key parameters and realize remote control by
wireless data transfer
2. Solar climber parts and systems

Preliminary analysis gives insight into requirements for the total weight of the climber,
photovoltaic modules and power that should be harvested by PV modules to achieve climbing
speed of 0.5 m/s.
Figure 3. Solar climber gear and drive units

The two main parts of the solar climber are self-supporting mechanical frame with driving
system and electrical system, Fig. 3.
Mechanical frame is completely transparent and made of lightweight materials such as
aluminium and polypropylene in order to keep the overall weight at low level. The gear ratio
is 1:20.
PV module is an essential component of the electrical system.
The expected climber weight after preliminary analysis was 5kg and the required power for
such weight is 24,52W.
The two 30W PV modules are sufficient to power the solar climber.
The commercially available solar panels with 19.5% efficiency were selected. Rated PV
module current is 1,7A and rated voltage is 17,6V. Panels have weight of 0,7kg each, without
mounting frame.
Drive units are two Maxon DC motors with appropriate gearing. The selected motors have
18VDC rated voltage and 15W rated power.
For powering electrical devices there are three DC-DC converters on board. One is 24VDC of
the shelf Boost converter for powering PLC. The second is 5VDC of the shelf Buck based
converter for WLAN access point. The third converter is student developed DC-DC converter
interface for drive units. DC-DC converter for drive units is PLC controllable. Analog PLC
output sets DC-DC converter output voltage depending on PV maximum power point.
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Communication with ground is based on WLAN TL-WR702N module. Complete electrical
system of the solar climber is shown in Fig. 4.
Figure 4. Electrical system: Power (solid lines) and control (dashed lines) subsystems
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3. MPP tracking
The aim of the MPPT is to maximize the energy capture. MPPT software algorithm is
implemented in on board computer that controls the PV load by controlling voltage on drive
motors. Voltage on drive motors is regulated by dedicated DC-DC converter. MPPT
maintains the PV array operation at the highest possible efficiency, over a wide range of input
conditions that can vary due to the light focus position, distance of the climber and light
source variations. The PV array power-voltage typical curves for different solar irradiation are
shown in Fig. 5.
The local maximum power operating point is continuously tracked and updated by the
MPP tracker to satisfy dP/dU=0 where P represents the output power of the PV array and
U represents the PV voltage. By investigating power-voltage relationship, which is the P-
U curve as can be seen in Fig. 5. MPPs can always be tracked if dP/dU is kept equal to
zero for any solar irradiation or temperature since all local MPPs have the same
mathematical attribute.
Power (W)
Voltage (V)
Figure 5. Local PV MPP points for different solar irradiation
The applied MPPT algorithm is “Perturb and observe” algorithm with fixed step [7]. In this
algorithm a slight perturbation is introduced to operating point Pn by changing voltage applied
to motors. This perturbation causes the power of the solar module changes. If the power
increases due to the perturbation then the perturbation is continued in that direction [6]. After
the peak power is reached the power at the next instant decreases and hence after that the
perturbation reverses. When the steady state is reached the algorithm oscillates around the
peak point. In order to keep the power variation small the perturbation size is kept very small.
The flowchart of the applied MPPT algorithm is shown in Fig. 6.
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Figure 6. Flowchart of the applied MPPT algorithm
4. The DC-DC converter interface

The DC-DC converter is realized to interface PV array and motors. The aim of the converter
is to displace operating point of the motors in to MPP for the given PV module voltage and
required power.
Power (W)
Voltage (V)
Figure 7. Operating point displacement
The motor operating point at required load is located at P2. It can be seen in Fig. 7. that load
curve intersects with PV power curve at P1 and it is not MPP for the given solar irradiation. In
order to achieve maximum energy transfer the operating point P2 should mitigate to Pn.
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The realized DC-DC converter is two transistor push-pull Pulse Width Modulated (PWM)
buck derived converter, Fig. 8.
D L
Ns Us M M
Up Np
Up Np
PV Ns Us
Figure 8. Schematic of the PV converter interface realized to power the drive units
The converter switching frequency is 50kHz, rated short term power is 30W. Transformer
ferrite core is EF25, material N87 EPCOS, the switching MOSFETs are IRFZ14, the rectifiers
are UES702 and the control circuit is SG3525.
5. Telemetry and control

The selected on board computer is SIEMENS programmable logic controller S7-1200. The
control PLC software including MPPT is realized by LADDER diagram programming language.
The SCADA system remotely tracks the following climber parameters in real time:
 PV voltage and PV current
 Solar climber altitude
 Detects current MPP
 Motor voltage and current
 Performs control functions such as climber START UP, START DOWN and STOP.
The SCADA system is built on SIEMENS WINCC platform and Totally Integrated
Automation programming environment. It is installed on personal computer and serves as a
control centre. Fig. 9. shows the main screen of our SCADA system; the current and voltage
of the Motor1 and Motor2 are shown in Fig. 10. The technical specification and component
summary is given in Table 1.
Figure 9. SCADA screen - the main screen
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Figure 10. SCADA screen - current and voltage of the Motor1 and Motor2
Table 1: Technical specification and component summary:

Photovoltaic module Single module data:
 Power: 30 [W]
 MPP voltage: 17.6 [V]
 MPP current: 1.7 [A]
 Open circuit voltage: 21.2 [V]
 Short circuit current: 1.83 [A]
 Efficiency: 19.6 %
 monocrystal silicon
 32 individual cells
 Dimension: 535x378x3 mm
 Weight: 0.7 [kg]
Drive motors 2x18V max. on, DC motor
On board computer SIEMENS S7-1214C, 14DI, 10DO, 8AI, 2AO
Power electronics Push-pull buck derived PWM converter
WLAN D-Link access point TL-WR702N
Average climbing ≈ 0,5m/s
speed
Weight 4,8 kg
Cable Flat cable 15x1.5 mm2, cable width 55mm, thickness is 5mm
6. Conclusion
The solar climber is tested indoors with artificial light source and outdoors at sun light. In
both cases the climbing speed of approximately 0.5 m/s is achieved. The MPPT operates as
expected. Climbing is reliable and speed is continuous. Descending is controllable by active
drive units loading.
Since the students are in the second year of specialized course which is the fifth year of
education, their previous knowledge is sufficient to realize the set goals. Learning outcomes
are: understanding of energy conversion efficiency and power electronics hardware,
understanding of the closed PV-load system and control of the energy flow by MPPT
approach and understanding how to apply PLC and SCADA systems in real time.
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Students acquire knowledge in control systems programming and power processing to
achieve optimal power transfer. This project is exciting and stimulates imagination and
engineering capabilities of the students.
References
[1] Artsutanov, Y., “Into the Cosmos by Electric Rocket”, Komsomolskaya Pravda, 31 July 1960.
(The contents are described in English by Lvov in Science, 158, 946-947, 1967.)
[2] Friedli, T., Round, S.D., Kolar, J. W., (2009). Modelling the space elevator - a project oriented
approach for teaching experimental power electronics. EPE Journal, Vol. 19, no 1, 1-10
[3] Pugno N. M., (2006). On the strength of the carbon nanotube-based space elevator cable: From
nanomechanics to megamechanics, Journal of Physics Condensed Matter., Vol. 18, No 33,
S1971-S1990.
[4] Aravind, P. K., (2007). The physics of the space elevator, American Journal of Physics, Vol. 75,
No. 2, 125-130.
[5] Johnson, P., (1999). Problem-Based, Cooperative Learning in the Engineering Classroom. Journal
of Professional Issues in Engineering Education and Practice, Vol. 125, Issue 1, 8-11.
[6] Hohm, D. P.; Ropp, M. E., (2000) .Comparative study of maximum power point tracking
algorithms. Photovoltaic Specialists Conference, 1699-1702
[7] Ankaiah, B., Nageswararao, J., (2013). MPPT Algorithm for Solar Photovoltaic Cell by
Incremental Conductance Method, International Journal of Innovations in Engineering and
Technology (IJIET), Vol. 2, Issue 1, 17-23
[8] Shelef, B., A., (2010), Solar-Based Space Elevator Architecture, Researchgate.net from
http://www.researchgate.net/publication/251942984_A_Solar-
Based_Space_Elevator_Architecture
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Elektromehanički sustav za određivanje pozicije broda
Marko Kilić
Adria Winch, Split, Hrvatska
kilic@adriawinch.com
Miroslav Komlenović
komlenovic@adriawinch.com
Marko Vulić
vulic@adriawinch.com
Sažetak. U novije vrijeme, sve više radova koji se odvijaju na moru zahtijevaju držanje broda na
određenoj poziciji – dinamičko pozicioniranje broda. Najčešća metoda koja se za to koristi je
određivanje pozicije pomoću GPS uređaja. Međutim, na geografskim pozicijama Zemlje gdje ne
postoji dobra pokrivenost satelitima za određivanje pozicije broda koriste se druge metode. Jedna od
njih je određivanje relativne pozicije pomoću nategnute žice (engl. "taut wire"). Žica se nateže od
nepomičnog utega na morskom dnu do uređaja na brodu. Pomicanjem broda mijenja se kut pod kojim
žica nailazi na uređaj na brodu pa se relativna pozicija broda može odrediti mjerenjem duljine žice i
kuta žice. Zbog minimiziranja utjecaja morskih struja žica mora biti dobro nategnuta te napetost treba
biti konstantna. Održavanje konstantne napetosti žice na brodu na nemirnom moru inženjerski je
izazov, što ograničava primjenu ovakvog sustava na relativno plitka i mirna mora.
U radu je prikazan postupak razvoja modernog i pouzdanog elektromehaničkog uređaja koji daje
trenutnu poziciju broda u uvjetima teškog mora. Prvi korak u razvoju elektromehaničkog sustava za
dinamičko pozicioniranje broda bila je analiza ponašanja broda na morima gdje bi ovakav uređaj imao
primjenu. Amplituda i period osciliranja broda ovise, osim o tipu broda, o stanju mora, veličini valova,
vjetru te položaju broda prema njima. Utjecaj morskih struja na kut žice korigira se prilikom mjerenja
kuta. Uređaj za dinamičko pozicioniranje broda nije mogao biti razvijen bez računalne simulacije
dinamičkog ponašanja sustava. Dobiveni rezultati simulacije dali su temelj za izbor i dimenzioniranje
elemenata sustava koji mogu odgovoriti traženim zahtjevima dinamike sustava. Konstantna napetost
žice održava se kombinacijom pneumatskog sustava s reguliranim tlakom i elektromotornog servo
pogona. Da bi se povećala tržišna prihvatljivost ovakvog uređaja namjera proizvođača je ponuditi ga u
tri varijante, od kojih je svaka prilagođena određenim tipovima brodova.
Ključne riječi: brod, dinamičko pozicioniranje, nategnuta žica, analiza
1. Uvod
Prednost određivanja pozicije broda metodom nategnute žice je mogućnost rada u morima
gdje se ostale metode ne mogu koristiti (primjerice metoda određivanja pozicije pomoću GPS
uređaja). Nedostaci metode nategnute žice su nemogućnost rada u dubokim morima te
povećanje kompleksnosti sustava povećanjem utjecaja valova te drugih parametara na
ponašanje broda.
Žica se nateže od nepomičnog utega na morskom dnu do uređaja na brodu koji se sastoji od
pneumatskog i elektromehaničkog dijela. Pneumatski dio se sastoji od: užetnice, pneumatskog
cilindra i spremnika zraka, a elektromehanički dio od: elektromotora s pripadajućim
upravljačkim elementom (primjerice frekvencijski pretvarač), reduktora i vitla. Pomicanjem
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broda mijenja se kut pod kojim žica nailazi na uređaj na brodu pa se relativna pozicija broda
može odrediti mjerenjem duljine žice i kuta žice. Zbog smanjenja utjecaja morskih struja žica
mora biti dobro nategnuta te napetost treba biti konstantna. Promjena napetosti žice uzrokovat
će pomak klipa u pneumatskom cilindru na koji je vezana užetnica. Pomakom užetnice u
određenom smjeru, napetost žice vraća se na prethodnu vrijednost. Kako bi ovakav tip
održavanja napetosti žice bio moguć potrebno je klip držati u položaju sredine hoda klipa
cilindra. To se postiže reguliranim elektromotornim pogonom i vitlom. Na vitlo je namotana
žica pa se svakim pomakom klipa u cilindru elektromotorom zavrti vitlo u stranu koja bi
omogućila vraćanje klipa u položaj sredine hoda klipa. Obzirom na način rada sustava postoje
brojni stručni izazovi koje je potrebno riješiti: odabir dovoljno velikog hoda klipa (dužina
cilindra), odabir dovoljno velikog spremnika zraka, odabir elektromotora i pripadnog
upravljačkog elementa kojima je moguće postići zahtijevanu dinamiku i mnogi drugi.
U radu su napravljene simulacije pneumatskog i elektromehaničkog dijela sustava na temelju
kojih su dobiveni rezultati nužni za razvoj modernog i pouzdanog elektromehaničkog uređaja
koji daje trenutnu poziciju broda u uvjetima teškog mora.
2. Utjecaj pomorstvenosti na određivanje pozicije broda metodom nategnute žice

S napretkom tehnologije, pogotovo u energetici, telekomunikacijama te eksploataciji nafte i
plina javljaju se sve češći zahtjevi za obavljanjem radova na moru koji zahtijevaju držanje
broda na određenoj poziciji – dinamičko pozicioniranje broda. Primjeri takvih radova su:
polaganje kabela ili cijevi na dno mora, iskopavanja ili bušenja na dnu mora, razminiravanja,
razna istraživanja i drugo. Najčešća metoda koja se koristi za dinamičko pozicioniranje broda
jest određivanje pozicije pomoću GPS uređaja. Međutim kako na geografskim područjima
Zemlje iznad polarnica nije dobra pokrivenost GPS satelitima, a u tim morima se izvode
radovi koji zahtijevaju držanje broda na određenoj poziciji, potrebno je koristiti druge metode
za dinamičko pozicioniranje. Jedna od tih metoda je određivanje relativne pozicije pomoću
nategnute žice (engl. "taut wire").
Napetost nategnute žice održava se od nepomičnog utega na morskom dnu do uređaja na
brodu. Pomicanjem broda mijenja se kut pod kojim žica nailazi na uređaj na brodu pa se
relativna pozicija broda može odrediti mjerenjem duljine žice i kuta žice. Zbog smanjenja
utjecaja morskih struja žica mora biti dobro nategnuta te joj napetost treba biti konstantna.
U svrhu razvoja modernog i pouzdanog elektromehaničkog sustava za dinamičko
pozicioniranje broda nužno je analizirati ponašanje broda na moru. Kako bi se opisalo
ponašanje broda treba uzeti u obzir brodsku formu (složeni zakrivljeni oblik), prirodu vala
(nepravilni stohastički oblik progresivnih valova), opis privjesaka brodske forme (brodski
vijak, osovina, kormilo itd.), interakciju broda s valovima i stohastičko djelovanje vjetra.
Slika 1 Šest stupnjeva slobode gibanja broda [1]
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Gibanje broda je definirano sa šest stupnjeva slobode (slika 1) – tri translacijska gibanja:
Napredovanje (engl. "surge"), zanošenje (engl. "sway") i poniranje (engl. "heave") te tri
rotacijska gibanja: ljuljanje (engl. "roll"), posrtanje (engl. "pitch") i zaošijanje (engl. "yaw").
Za opis površinskih morskih valova najznačajnije su amplituda i period vala. Valovi se
opisuju trohoidalnim funkcijama, dok se pri manjim amplitudama mogu aproksimirati
harmonijskim funkcijama. Za opisivanje valnog opterećenja koriste se različiti spektri kao što
su:
- Pierson-Moskowitz – jednoparametarski spektar za Sjeverni Atlantik,
- Bretschneiderov spektar – dvoparametarski spektar,
- Jonswapov spektar,
- Torsethaugenov spektar (spektri valova s dva vrha).
S obzirom da će se sustav određivanja pozicije broda metodom nategnute žice koristiti u
područjima sjevernih mora gibanje valova opisano je na temelju jednoparametarskog spektra
za Sjeverni Atlantik. Uzimajući u obzir kutne pomake broda i ekstreme spektra za Sjeverni
Atlantik uzbuda sustava može se opisati sinusnom funkcijom i dana je izrazom (1).
2
Q  B sin( t) , (1)
T
pri čemu je:
B = 3 m – amplituda oscilacija sustava na brodu na moru,
T = 8 s – period oscilacija sustava na brodu na moru.
Na slici 2 prikazan je princip rada određivanja relativne pozicije broda metodom nategnute
žice.
Slika 2 Princip rada sustava za određivanje pozicije broda metodom nategnute žice
Sa slike su vidljiva sljedeća gibanja broda:
a) Ljuljanje – cilj je kompenzirati ovakvo gibanje broda, u radu je objašnjen princip
kompenzacije korištenjem pneumatskog cilindra i vitla,
b) Zanošenje (gibanje broda u smjeru okomito na njegovu os) – pomak u ovom stupnju
slobode gibanja mjeri se metodom nategnute žice,
c) Napredovanje (gibanje broda u smjeru paralelno s njegovom osi) – pomak u ovom
stupnju slobode gibanja mjeri se metodom nategnute žice.
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3. Princip rada pneumatskog dijela sustava
3.1 Elementi sustava
Sustav se sastoji od: utega koji nepomično leži na dnu mora, žice koja je preko užetnice
namotana na vitlo i užetnice koja je fiksirana na pneumatski cilindar, koji se ponaša kao
prednapregnuta opruga. Na sustav djeluje uzbuda dana izrazom (1) dok vrijednost momenta
na vitlu ovisi o pomaku klipa cilindra. Na slici 3 prikazana je blokovska shema sustava za
određivanje pozicije broda.
Slika 3 Blokovska shema sustava za određivanje pozicije broda

Pomak klipa u cilindru mjeri se magnetostrikcijskim senzorom. Parametri svakog od elementa
dani su u tablici 1.
Tablica 1 Parametri elemenata sustava za određivanje pozicije broda
Žica
Površina presjeka A = 10 mm2
Modul elastičnosti E = 210 GPa
Duljina žice od užetnice do
l1 = 98 m
utega
Duljina žice od užetnice do
l2 = 2 m
vitla
Cilindar
Volumen zraka u spremniku V0 = 100 l
Početni tlak zraka u
p0 = 5 bar
spremniku
Promjer cilindra dk = 120 mm
Vitlo
Promjer bubnja vitla 2r = 300 mm
Moment tromosti bubnja
J = 0.5 kgm2
reduciran na vratilo
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elektromotora
Užetnica
Polumjer r = 100 mm
Da bi sustav bio učinkovit potrebno je radom vitla držati klip što bliže sredini hoda klipa
pneumatskog cilindra. Potrebno je pri poremećaju uzbude i radu vitla odrediti koliko položaj
klipa odstupa od sredine hoda klipa cilindra (veličina x3(t) na slici 3). Za uzbudu su, u
prethodnom poglavlju, već uzete vrijednosti navedene u tablici 2.
Tablica 2 Parametri uzbude koja djeluje na sustav
Uzbuda
Amplituda B=3m
Period T=8s
Simulacijski model sustava prikazan je odgovarajućim elementima na slici 4. Žica je

modelirana s dvije opruge dok je cilindar modeliran kao prednapregnuta opruga s
prigušenjem, učvršćena na osloncu. Ostali elementi su uteg na dnu mora modeliran kao fiksna
točka, užetnica, vitlo spojeno na točku u kojoj djeluje uzbuda i element koji opisuje promjenu
momenta na vitlu u ovisnosti o promjeni položaja klipa koji se očitava senzorom.
Slika 4 Blokovska shema simulacijskog modela pneumatskog dijela sustava
3.2 Usporedba analitičkog i numeričkog rješenja odziva sustava

Na sljedećim dijagramima prikazani su odzivi sustava dobiveni simulacijom te analitičkim
rješavanjem. Na slici 5 prikazano je analitičko i numeričko rješenje pomaka x1 (na slici 4) u
točki 1 užetnice. U svrhu potvrde numeričkog modela, simulacijski model je riješen analitički
za vrijednost momenta koja je dana izrazom (2).

T  71.375 sin( t ) (2)
4
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Slika 5 Analitičko i numeričko rješenje pomaka x1
Na slici 6 prikazano je analitičko i numeričko rješenje pomaka x3 (na slici 4) u točki 3
užetnice. Ovaj pomak je jednak pomaku klipa pneumatskog cilindra u ovisnosti o vremenu.
Očigledno su razlike rezultata numeričkog i analitičkog rješenja zanemarivo male.
Slika 6 Analitičko i numeričko rješenje pomaka x3
3.3 Potpuni simulacijski model pneumatskog dijela sustava

Moment na vitlu korišten pri rješavanju prethodnih modela nije ovisio o pomaku klipa
pneumatskog cilindra i služio je kako bi se mogao potvrditi simulacijski model. Kako bi se
napravila željena simulacija moment na vitlu mora ovisiti o pomaku klipa. Na slici 7 prikazan
je potpuni simulacijski model pneumatskog dijela sustava za određivanje pozicije broda.
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Slika 7 Blokovska shema potpunog simulacijskog modela pneumatskog dijela sustava
Vrijednost momenta ovisi o položaju klipa cilindra. Senzori pomaka nalaze se na udaljenosti
200 mm od sredine hoda klipa cilindra. Ako se klip nalazi između dva senzora vrijednost
momenta na vitlu iznosi približno T = -400 Nm. Ako klip prijeđe vrijednost od 200 mm
moment na vitlu se mijenja na vrijednost T = -600 Nm, čime se klip vraća u sredinu. Kada
klip prijeđe vrijednost od -200 mm onda se aktivira donji senzor pomaka čime se mijenja
moment na vitlu na vrijednost T = -200 Nm.
Slika 8 Promjena momenta u ovisnosti o pomaku klipa cilindra

Na slici 8 prikazana je krivulja koja predstavlja promjenu momenta na vitlu u ovisnosti o
vremenu te krivulja koja predstavlja pomak klipa cilindra u ovisnosti o vremenu.
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4. Princip rada elektromehaničkog dijela sustava
Vitlo, kao dio elektromehaničkog sustava za dinamičko pozicioniranje broda posredno preko
pneumatskog cilindra održava napetost žice konstantnom te tako omogućava precizno
određivanje pozicije broda. Pomak klipa u cilindru uzrokuje povećanje, odnosno smanjenje
napetosti žice kada je to potrebno. Međutim, kako je pomak klipa ograničen duljinom
cilindra, potrebno je što prije klip vratiti u položaj sredine hoda klipa, tj. referentnu poziciju
(koja odgovara željenoj vrijednosti napetosti žice). Pomakom klipa za više od 200 mm od
sredine hoda klipa potrebno je elektromotor, tj. vitlo zavrtjeti u smjeru koji bi omogućio
odmatanje žice u slučaju da je klip djelovao u smjeru povećanja napetosti žice, odnosno u
smjeru koji bi omogućio namatanje žice u slučaju da je klip djelovao u smjeru smanjenja
napetosti žice.
Vitlo se preko prijenosnika pogoni elektromotorom. Za upravljanje elektromotorom koristi se
frekvencijski pretvarač. Na slici 9 dana je blokovska shema elektromehaničkog sustava
upravljanja vitlom.
Pneumat. ω*/φ* Frekv. U Asinkroni ωm Reduktor ωvitlo

cilindar + - pretvarač motor + vitlo
ω/φ
Enkoder
Slika 9 Blokovska shema elektromehaničkog sustava upravljanja vitlom

Za motor je odabran trofazni asinkroni kavezni motor jer je zaključeno da će obzirom na
cijenu i jednostavnost održavanja asinkroni motor davati dovoljno brze odzive pozicije i
brzine rotora na promjenu referentne veličine. U odnosu na procjenu momenta tromosti
prijenosnika i vitla te procjenu brzine i momenta na izlazu iz prijenosnika za simulaciju
elektromehaničkog sustava upravljanja vitlom korišten je asinkroni motor nazivnih vrijednosti
danih u tablici 3.
Tablica 3 Nazivne vrijednosti asinkronog motora
Trofazni asinkroni kavezni motor
Snaga 18.5 kW
Brzina 1460 okr/min
Napon 400 V
Frekvencija 50 Hz
Moment tromosti 0.126 kgm2
Referencu pozicije i brzine za asinkroni motor daje magnetostrikcijski senzor smješten unutar
pneumatskog cilindra. Senzor preko mjernog pretvornika daje električne signale koji
predstavljaju pomak i brzinu klipa.
Zadatak frekvencijskog pretvarača je regulacija pozicije i brzine asinkronog motora. Cilj je da
pozicija i brzina na izlazu iz asinkronog motora što brže i točnije prate njihove reference
zadane preko magnetostrikcijskog senzora. Na taj način je moguće odmatanjem/namatanjem
žice na vitlo vraćati klip brzo u referentnu poziciju Za simulacijski model regulacije
asinkronog motora uzeta je vektorska regulacija asinkronog motora po ulančanom toku rotora.
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Ovakav tip vektorske regulacije ostvaren je pomoću dva para unutarnje i vanjske regulacijske
petlje. U prvom paru regulacijskih petlji na temelju reference brzine vrtnje asinkronog motora
i mjerene brzine iz izlaza prvog PID regulatora (vanjska regulacija petlja) dobije se referenca
struje odgovorna za stvaranje momenta motora - iqs*. Na temelju reference struje iqs* i
mjerene vrijednosti struje iqs na izlazu iz drugog PID regulatora (unutarnja regulacijska petlja)
dobije se referentna vrijednost napona uqs*. Kod drugog para regulacijskih petlji vanjska
petlja po ulančanom magnetskom toku rotora je zanemarena uz pretpostavku da će motor
cijelo vrijeme raditi u režimu konstantnog magnetskog toka. Iz mjerene vrijednosti struje ids te
reference struje ids* koja je odgovorna za magnetiziranje motora na izlazu iz PID regulatora
dobije se referentna vrijednost napona uds*. Uz poznavanje reference napona uqs* određenim
transformacijama koordinata dobije se vrijednost napona koju frekvencijski pretvarač mora
proslijediti na stezaljke statora asinkronog motora. Parametri PID regulatora struja iqs, tj. ids
određeni su metodom tehničkog optimuma, dok su parametri regulatora brzine, odnosno
pozicije motora određeni eksperimentalno. U tablici 4 dane su vrijednosti parametara
navedenih regulatora.
Tablica 4 Parametri regulatora
Proporcionalni član Integralna vrem. Derivacijska vrem.
Kr konstanta Ti [s] konstanta Td [s]
Regulator struje iqs 24,33 0,01 /
Regulator struje ids 24,33 0,01 /
Regulator brzine 51 0,13 /
Regulator pozicije 9 0,33 0,001
Simulacijom su predstavljena dva različita načina regulacije – održavanje napetosti žice

konstantnom regulirajući brzinu motora (time i regulirajući brzinu pomaka klipa u cilindru) te
održavanje napetosti žice konstantnom regulirajući poziciju motora (time i regulirajući
poziciju klipa u cilindru). Cilj simulacije je pokazati kako odzivi mjerenih vrijednosti
pozicije, tj. brzine motora vjerno prate promjene referentnih vrijednosti.
w
1
w TFw.s+1 Fw
w
iqs 1
iqs Fiqs
TFiqs.s+1
w*
PI(s) PI(s)
w* iqs* uqs*
Referenca Regulator brzine w Regulator struje iqs
brzine AM-a
iqs w
uqs*
Phi
w
w
duqs
iqs uds* iqs
duds
ids
ids
Blok za rasprezanje
mt
mt - otpustanje mt
Theta
w*
ids mt - potezanje Asinkroni motor
uds*
Psimr 1/Lm PI(s)
ids*
ids
Regulator struje ids 1
ids
TFids.s+1 Fids
Slika 10 Blokovska shema simulacijskog modela vektorske regulacije brzine vrtnje asinkronog motora
Na slici 11 prikazana je referenca brzine vrtnje asinkronog motora (dobivena iz brzine
pomaka klipa u pneumatskom cilindru zaduženom za povećanje, odnosno smanjenje napetosti
žice) te stvarna (mjerena) brzina na izlazu iz asinkronog motora. Za simulaciju je korišten
model vektorske regulacije brzine vrtnje motora (slika 10). Sa slike se može vidjeti kako se
referenca brzine vrtnje motora dobiva preko vanjskog sustava – magnetostrikcijski senzor.
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Sa slike 11 se vidi kako stvarna vrijednost brzine vrtnje na izlazu iz asinkronog motora vjerno
prati promjene reference dobivene iz magnetostrikcijskog senzora, odnosno može se zaključiti
kako odabrani asinkroni motor može pratiti promjene brzine klipa pneumatskog cilindra, što
znači da je moguće vraćati klip u položaj sredine hoda klipa (referentnu poziciju) te tako
održavati napetost žice praktički konstantnom, odnosno održavati čitav sustav stabilnim.
Referenta vrijednost brzine vrtnje motora

25
20
15
10
5
wref [rad/s]
0
-5
-10
-15
-20
-25
0 2 4 6 8 10 12 14 16 18 20
t [s]
Mjerena vrijednost brzine vrtnje motora

25
20
15
10
5
w [rad/s]
0
-5
-10
-15
-20
-25
0 2 4 6 8 10 12 14 16 18 20
t [s]
Slika 11 Referentna i mjerena vrijednost brzine vrtnje asinkronog motora
Phi 1
TFPhi.s+1 FPhi
w 1
Phi*
Phi Fw
TFw.s+1
w
iqs 1
iqs Fiqs
TFiqs.s+1
PID(s) PI(s) PI(s)

Phi* w* iqs* uqs*
Referenca Regulator pozicije Phi Regulator brzine w Regulator struje iqs
pozicije AM-a
iqs w
uqs*
w Phi
w
duqs
iqs uds* iqs
duds
ids
ids
Blok za rasprezanje
mt
mt - otpustanje mt
Theta
mt - potezanje Asinkroni motor

ids
uds*
Psimr 1/Lm PI(s)
ids*
Constant Regulator struje ids
ids ids 1
TFids.s+1 Fids
Slika 12 Blokovska shema simulacijskog modela vektorske regulacije pozicije asinkronog motora
Na slici 13 prikazana je referenca pozicije asinkronog motora (dobivena iz pozicije klipa u
cilindru) te mjerena pozicija na izlazu iz asinkronog motora. Za simulaciju je korišten model
vektorske regulacije pozicije motora (slika 12). Sa slike je vidljivo kako se referenca pozicije
motora dobiva iz magnetostrikcijskog senzora, dok se referenca brzine vrtnje motora dobiva
na izlazu regulatora pozicije kao regulirana razlika referentne i mjerene vrijednosti pozicije.
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Značajno je za regulaciju pozicije da je već spomenutoj vanjskoj regulacijskoj petlji po brzini
vrtnje sada pridodana nadređena regulacijska petlja po poziciji motora.
Referentna vrijednost pozicije motora

25
20
15
10
5
Phiref [rad]
0
-5
-10
-15
-20
-25
0 2 4 6 8 10 12 14 16 18 20
t [s]
Mjerena vrijednost pozicije motora

25
20
15
10
5
Phi [rad]
0
-5
-10
-15
-20
-25
0 2 4 6 8 10 12 14 16 18 20
t [s]
Slika 13 Referentna i mjerena vrijednost pozicije asinkronog motora

Sa slike 13 je vidljivo kako mjerena vrijednost pozicije motora većim dijelom odgovara
njenoj referentnoj vrijednosti iz čega se može zaključiti da je moguće i regulacijom pozicije
motora vraćati klip u cilindru u položaj sredine hoda klipa, odnosno u početnu (referentnu)
poziciju.
5. Zaključak
Opisan je pneumatski dio sustava te je objašnjen simulacijski model pomoću kojeg su izvršeni
numerički te analitički proračuni potrebnih parametara sustava. U svrhu potvrde simulacije za
određenu vrijednost momenta model je riješen analitički. Uz pneumatski dio sustava opisan je
i elektromehanički dio (frekvencijski pretvarač, elektromotor, prijenosnik i vitlo) te su uz
pomoć simulacija dobiveni rezultati potrebni za razvoj i konstrukciju sustava za određivanje
pozicije broda pomoću nategnute žice.
U svrhu daljnjeg razvoja trebalo bi bolje opisati ponašanje broda na moru i uzeti u obzir
karakteristike broda, samu konstrukciju broda te mjesto ugradnje sustava na brod. Zatim je
potrebno postaviti funkcionalnu strukturu koja će dati najveću pouzdanost te dimenzionirati
pojedine elemente sustava i nakon toga izraditi prototip sustava te ga ispitati kako bi se
potvrdilo funkcioniranje sustava u zadanim uvjetima.
Reference
[1] Fossen, T. I. (2011). Handbook of marnine craft hydrodynamics and motion control.
Trondheim, Department of marine technology norwegian university of science and technology.
[2] Jadrić, M., & Frančić, B. (2004). Dinamika električnih strojeva. Zagreb, Graphis.
[3] Ogata, K. (2010). Modern control engineering. New Jersey, Pearson.
[4] Rausand, M., & Hoyland, A. (2004). System reliability theory. New Jersey, John Wiley & sons.
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[5] Sorensen, A. J. (2013). Marine control systems. Trondheim, Department of marine technology
norwegian university of science and technology.
[6] Vöth, S. (2006). Dynamik schwingungsfähiger Systeme. Wiesbanden, Vieweg und Sohn Verlag.
Electromechanical System for Determining the Position of the

Ship
Marko Kilić
Adria Winch, Split, Croatia
kilic@adriawinch.com
Miroslav Komlenović
komlenovic@adriawinch.com
Marko Vulić
vulic@adriawinch.com
Abstract. Recently more and more activities performed on the sea require keeping the ship on the
same position – dynamic positioning. The most common method used for the position determination is
by applying GPS device. However, on the Earth's geographical positions, where there are not enough
GPS satellites, other methods for the ship's position determination are used – one of those is the
relative position determination with taut wire method. The wire is stretched from fixed weight on the
seabed to the device on the ship. The angle between the wire and the ship is changed by the ship
movement so the relative ship position can be determined by measuring the mentioned angle and the
length of the wire. The wire must be taut due to minimization of the influence of sea currents and the
tension should be constant. Maintaining constant tension of the wire on the ship in heavy seas is an
engineering challenge, which limits the application of this system to relatively shallow and calm sea.
The paper describes the development of a modern and reliable electromechanical device that gives the
ship’s position in heavy sea conditions. The first step in the development of the electromechanical
system for the ship’s dynamic positioning was to analyse the behaviour of the ship on the seas, where
this system would be applied. The amplitude and period of the ship’s oscillation depends on the type
of the ship, sea conditions, size of the waves, wind and the ship’s position toward them. The influence
of sea currents on the angle of the wire is adjusted during the angle measurement. A dynamic
positioning device could not be developed without a computer simulation of the dynamic behaviour of
the system. The results of simulation provided the basis for the selection and sizing of system elements
that can respond to the demands of the required system dynamics. Tension of the wire is held constant
by combining the pneumatic system with regulated pressure and electric servo drive. To increase the
market acceptability of such device, the manufacturer's intention is to offer it in three variants, each of
which is adapted to certain types of ships.
Key words: ship, dynamic positioning, taut wire, analysis
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Uloga konstrukcije i razvoja u procesu snižavanja troškova
proizvoda
Ivo Jerčić
ijercic@oss.unist.hr
Alen Kovač
kovac@adriawinch.com
Sažetak. Ključ uspjeha poduzeća je ostvariti i održati konkurentsku prednost na tržištu. Dugoročno se
konkurentska prednost i postizanje većeg tržišnog udjela postiže isporučivanjem proizvoda jednakih
svojstava i kvalitete uz niže cijene ili davanjem proizvoda veće vrijednosti po jednakim cijenama.
Snižavanje troškova je kompleksan problem s mnogo utjecajnih čimbenika, različitih pristupa, metoda
i mogućnosti rješavanja. Na troškove proizvodnje, uz sami proizvodni proces, značajno utječu
tehnička rješenja definirana u fazi razvoja i konstruiranja proizvoda. Završetkom procesa razvoja
proizvoda i izradom proizvodne dokumentacije, proizvod je u potpunosti definiran, a samim tim je
predodređena većina ukupnih proizvodnih troškova. Pogrešno je stoga shvaćanje kako su inženjeri
odgovorni za tehniku, a poslovodstvo za troškove. U radu su analizirani različiti utjecaji razvoja i
konstrukcije na troškove proizvoda. Istaknute su faze procesa konstruiranja u kojima se značajno
predodređuju troškovi. Navedene su mjere koje se, u cilju smanjenja proizvodnih troškova, mogu
poduzimati u razvoju i konstrukciji. Briga o trošku u fazi konstruiranja traži dodatnu kreativnost
inženjera. Dan je pregled mogućnosti snižavanja troškova proizvoda. Ukazano je na nužnost sustavnog
pristupa i suradnje različitih odjela poduzeća u procesu snižavanja troškova. Potrebno je adekvatno
računovodstvo troškova te metodologija upravljanja troškovima.
Ključne riječi: razvoj i konstruiranje, proizvodni troškovi, snižavanje troškova
1. Uvod
Za uspjeh ili neuspjeh poduzeća odlučujući utjecaj je njena konkurentnost. Bitno je, u odnosu
na konkurenciju, izgraditi i osigurati povoljan položaj na tržištu. Cijena koja se može postići
na tržištu za neki proizvod ovisi prvenstveno o mjeri u kojoj ponuđeni proizvod sa svojim
svojstvima zadovoljava potrebe kupaca. Strategije poduzeća bi se mogle sažeti u nastojanju da
se poveća ili zadrži potražnja za razvijenim proizvodima te da se smanje troškovi. Pri tome
dugoročno opstaju oni koji nude proizvode jednakih svojstava za nižu cijenu ili nude bolje
proizvode za cijenu jednaku konkurenciji.
U ovom značajnu ulogu imaju inženjeri konstruktori koji razvijaju i usavršavaju proizvode jer
utječu s jedne strane na potražnju za proizvodom, a s druge strane na troškove. Razvoj novog
proizvoda i konstruiranje bi stoga trebalo shvaćati kao aktivnosti od strateške važnosti za
opstanak poduzeća. Novo razvijeni ili usavršeni proizvod, osim što zadovoljava potrebe
kupca, mora se moći proizvoditi uz prihvatljive troškove. Životni vijek proizvoda je sve kraći
pa je i vrijeme u kojem se mora vratiti uloženi kapital sve kraće. Traže se novi profitabilniji
proizvodi.
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Pri vrednovanju dobrote tehničkog rješenja moraju se uzeti u obzir i troškovi. Konstruktor
razvojem proizvoda ne zadovoljava samo potrebe kupca već mu je zadatak da razvije
proizvod koji će biti profitabilan, odnosno da ima najniže moguće troškove proizvodnje.
Cilj rada je opisati utjecaj inženjera konstruktora na troškove, potaknuti ih za konstruiranje
proizvoda nižih troškova proizvodnje te ukazati na potrebna znanja, informacije, organizaciju,
metode i modele upravljanja troškovima koji su pri tom potrebni.
2. Odgovornost konstruktora za trošak proizvoda

Razvojem proizvoda i izradom proizvodne dokumentacije konstruktor presudno utječe na
troškove proizvodnje. Organizacija rada poduzeća postavljena je na način da se poslovi
potrebni za razvoj, proizvodnju i plasman proizvoda na tržište te servis proizvoda odvijaju
najučinkovitije i uz najmanje troškove. Organizacija u svim segmentima jako ovisi o
proizvodima ili uslugama koje nude tržištu. Očigledno je da inženjeri konstruktori razvojem
novog proizvoda osim na troškove proizvodnje utječu i na širok spektar procesa u poduzeću,
tj. utječu i na opće troškove poduzeća. Npr. specificiranjem sklopa kojeg je potrebno nabaviti
od dobavljača potreban je rad nabave, transporta, zaprimanje naručene robe, ulazne kontrole i
skladišta.
Utjecaj na troškove osobito je velik u ranim fazama procesa konstruiranja. Naravno da se,
osim što najdirektnije utječe na troškove proizvodnje, utječe i na troškove u eksploataciji te na
troškove reciklaže ili zbrinjavanja proizvoda. Inženjeri konstruktori najodgovorniji su za
troškove proizvodnje te troškove u životnom vijeku proizvoda.
Slika 1 Mogućnost utjecaja na troškove proizvoda, (Schmidt, 1996)
Za uspjeh proizvoda u tehničkom i ekonomskom smislu najznačajnije su prve faze. Iz

vlastitog iskustva se može potvrditi da vrijedi „Rule of ten“, a što znači da trošak promjene
koji bi u fazi postavljanja i raščišćavanja zadatka iznosio 1€ u fazi konstruiranja iznosi 10€, u
pripremi proizvodnje je 100€, u proizvodnji ili pri završnim ispitivanjima je 1000€ , a poslije
isporuke kupcu trošak je 10000€.
Stoga je u ranim fazama procesa konstruiranja potrebno uvoditi metode i alate koji će
konstruktoru omogućiti pronalazak troškovno povoljnih rješenja.
Odjel razvoja i konstrukcije odgovoran je za planiranje, razvoj i konstrukcijsku razradu
proizvoda. Temeljem informacije, znanja i iskustva iz različitih izvora i područja razvija
proizvod, pri čemu su najvažniji zahtjevi kupca i izvori poduzeća. Rezultat razvoja je
proizvodna dokumentacija sa specifikacijama materijala i komponentama koje se kupuju od
dobavljača. Ovim odjel razvoja i konstrukcije ima najveći utjecaj na proizvodne i troškove u
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životnom vijeku proizvoda. Nabava i proizvodnja realiziraju najveći dio troškova, ali je
mogućnost utjecaja na troškove proizvoda relativno mala.
Mogućnost utjecaja na troškove te realizacija troškova po različitim odjelima prosječnog
poduzeća koje proizvodi strojarske proizvode prikazana je na slici 2.
Slika 2 Predodređeni i realizirani troskovi proizvodnje po odjelima poduzeća, (Ehrlenspiel, 2011)
Vrijedno je uočiti da odjeli razvoja i konstrukcije te pripreme proizvodnje imaju mogućnost

utjecaja na proizvodne troškove razine oko 88% (predodređeni troškovi), a da im je ukupni
vlastiti trošak oko 10% (realizirani troškovi). Inženjeru konstruktoru zadatak je da svoje
kompetencije, raspoloživo znanje i iskustvo svih odjela u poduzeću upotrijebi za razvoj ili
unaprjeđenje proizvoda. Da bi to bilo moguće potrebno je osigurati: dobro radno okružje,
odgovarajuću organizaciju, dobru komunikaciju među različitim odjelima i dostupnost
informacija bitnih za razvoj proizvoda. Izazov proizvodnje (poslovanja) uz što manje troškove
zadatak je svakog zaposlenika. Za iskorištenje svih potencijala poduzeća bitna je atmosfera
sveopće suradnje pri čemu je ključna uloga menadžera. Provodi se ciljano i sustavno
upravljanje troškovima. Cilj je konkretnim mjerama utjecati na troškove proizvoda, procesa i
resursa na način da se postigne što veća dugoročna korist, odnosno, poboljša konkurentnost
poduzeća. Ključ uspjeha su kompetentni, motivirani zaposlenici, kojima treba pružiti
mogućnost profesionalnog razvoja, usavršavanje procesima edukacije te napredovanje.
Radne organizacije s računalnom mrežom – intranetom imaju mogućnost organizirati se
orijentirano prema proizvodu. Djelatnici raznih specijalnosti se dodjeljuju određenom
razvojnom timu, što podiže odgovornost i motiviranost za zajednički uspjeh projekta. Ozračje
opće otvorenosti je preduvjet za uspješan razvoj troškovno povoljnih – profitabilnih
proizvoda.
3. Utjecajni faktori na troškove proizvodnje i mogućnosti smanjenja troškova

Općenito gledano mogućnosti za smanjenjem troškova proizvodnje su u smanjenju troškova:
materijala i ugradnih komponenti, izrade dijelova, montaže te troškova završnih ispitivanja.
Trošak materijala smanjuje se korištenjem troškovno povoljnijih materijala te smanjenjem
količine materijala potrebnog u proizvodnju.
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Sa stajališta izrade dijelova proizvoda povoljniji su dijelovi koji se mogu izraditi jeftinijim
proizvodnim postupcima, strojevima i alatima te koji imaju manji broj proizvodnih operacija.
Trošak montaže smanjuje se manjim brojem radnih operacija, mogućnošću montaže po
ugradnim grupama, mogućnošću automatiziranja.
Na troškove proizvodnje utječu neposredno ili posredno svi odjeli sa svojim zaposlenicima.
Konstruktor na troškove proizvoda utječe s velikim brojem faktora grupiranih u:
 zahtjeve koji se postavljaju na proizvod (lista zahtjeva)
 koncept proizvoda (princip funkcioniranja, fizikalni principi, vrste materijala,
složenost)
 veličine i oblike (količina materijala, dimenzije, oblici ploha)
 proizvodne količine (standardizacija dijelova, moduli)
 proizvodne tehnologije i postupke montaže (ovise o izabranim materijalima,
proizvodnim količinama, oblicima i veličinama).
3.1 Utjecaj zahtjeva koji se postavljaju na proizvod
Zahtjevi koji se postavljaju na proizvod, osim od kupca, mogu dolaziti od razvoja i
konstrukcije, proizvodnje, kontrole, servisne službe, zakonodavca, .. Na krajnju cijenu
proizvoda zahtjevi najizravnije utječu pa trebaju biti pomno analizirani i troškovno
ograničeni. Ovo vrijedi i za nefunkcionalne zahtjeve kao što su: sigurnost rada, norme koje
proizvod mora ispuniti, dodatni uvjeti eksploatabilnosti, uvjeti održavanja i servisiranja,
ekološki uvjeti, jamstva, uvjeti preuzimanja. Zahtjevi koji se postavljaju na proizvod
konstantno se povećavaju i razvijeni proizvodi su sve složeniji. Eventualno nepotrebne,
pretjerane zahtjeve i posebne želje treba na vrijeme razjasniti te razumjeti potrebe kupca, jer
su naknadne izmjene vrlo skupe („sve je isto kao prije, samo je dodano ...“). U cilju smanjenja
troškova prednost bi trebalo dati standardnim pred posebnim rješenjem. Izuzetak su zahtjevi
za koje kupac zna da nisu standardni, ali je za njihovo ispunjenje spreman platiti veću cijenu.
Često je moguće ispuniti želju kupca bez dodatnog troška ili uz minimalni dodatni trošak. Za
brže raščišćavanje zahtjeva korisno je izraditi i koristiti check- listu, (Feldhusen, 2013).
Temelji za postavljanje, odnosno procjenu dopuštenih troškova proizvoda su postojeći slični
proizvodi, cijene sličnih proizvoda na tržištu te cijene konkurencije. Ukupni troškovi za
proizvod razdjeljuju se na pojedine zahtjeve – funkcije. U slučaju da tehničko rješenje koje
ispunjava postavljene zahtjeve nije poznato potrebno ga je pronaći u procesu razvoja i
konstruiranja proizvoda, a u okviru predviđenih troškova. Prvorazredni je inženjerski izazov i
za najjednostavnije proizvode pronaći tehnička rješenja koji ispunjavaju postavljene zahtjeve
uz ograničene troškove ili uz postojeće troškove razviti bolji, konkurentniji proizvod.
Ukoliko se zahtjev ispunjava standardnim elementima ili podsklopovima moguće je s velikom
pouzdanošću procijeniti trošak ispunjenja pojedinih zahtjeva i za proizvode koji još nisu
konstruirani.
Za rješenje ovih problema konstruktor mora imati široka znanja i iskustvo te znati procijeniti
troškovne posljedice pojedinih rješenja.
3.2 Utjecaj koncepta
Konceptom je proizvod određen u svim svojim bitnim svojstvima. Određeni su procesi i
pojedine funkcije te njihova međusobna povezanost. S jedne strane koncept najviše utječe na
troškove proizvoda, a s druge strane iskustvo pokazuje da pri razvoju proizvoda na izradu
odgovarajućeg koncepta otpada 5 do 10% ukupnog vremena razvoja. Put smanjenja troškova
proizvoda primjenom novog koncepta nosi za sobom i mnoge rizike poput tehničkog
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neuspjeha i neprihvaćanja od tržišta. Koncept proizvoda ili grupe proizvoda nije uputno
prečesto mijenjati. Povoljno je da proizvođač ima prepoznatljiv, provjeren temeljni koncept
proizvoda. Novi koncept će biti potreban ukoliko se zbog tehničkih zahtjeva razvija potpuno
novi proizvod ili ako je potrebno znatno sniženje troškova proizvoda koje se usavršavanjem
proizvoda na postojećem konceptu ne može postići. Za postavljanje dobrog koncept nema
općih pravila kojih bi se trebalo držati, ali bi trebalo težiti konceptima: s jednostavnom
funkcionalnom strukturom, otpornim na smetnje i poremećaje, s jednostavnim radnim
površinama i rotacijskim radnim gibanjima, s većim brzinama i radnim tlakovima, manjih
gabarita. Za velikoserijske proizvode i proizvode manjih gabarita povoljni su koncepti s
objedinjenim funkcijama i integralnim dizajnom.
3.3 Utjecaj oblika proizvoda
Oblik proizvoda razvija se kontinuirano od koncepta do konstrukcijske razrade. Jako je ovisan
o konkretnom proizvodu, materijalu i proizvodnom postupku. Ne mogu se navesti općenita
pravila koja bi dovodila do optimalnog oblika proizvoda. Na troškove proizvodnje utječe
makro geometrija (oblik) i mikro geometrija (hrapavost površina, tolerancije dimenzija,
oblika i položaja). Osim na troškove izrade dijelova, tolerancije imaju utjecaj i na montažu te
na zamjenjivost dijelova u eksploataciji. Nužno je da konstruktor poznaje relativne troškove
koje uzrokuju pojedini konstrukcijski oblici i tolerancije te da se ne „osigurava“ zahtijevajući
najstrože tolerancije koje proizvodnja može postići već da propiše tolerancije dovoljne za
sigurno funkcioniranje proizvoda.
3.4 Utjecaj proizvodnih količina na troškove proizvodnje
Često proizvodnja razvijenog novog proizvoda ili sklopa starta kao pojedinačna proizvodnja
da bi poslije redizajna, interne standardizacije i prilagodba produktivnijim tehnologijama te
snižavanja troškova postala maloserijska, serijska ili masovna proizvodnja pri čemu se
troškovi proizvodnje pojedinog proizvoda značajno smanjuju. Čak i u slučaju izvjesne veće
potražnje tržišta, proizvođači su zbog nedostatka kapitala ili vremena za ustroj produktivnijih
proizvodnih postupaka primorani proizvodnju započeti kao pojedinačnu ili maloserijsku.
Smanjenje troškova proizvoda povećanom proizvodnjom obično je više nego što daju površne
analize. Više je razloga smanjenju troškova proizvodnje pri povećanoj količini
3.4.1 Jednokratni troškovi:
Troškovi proizvoda koji ne ovise o proizvedenoj količini su troškovi: analize tržišta, razvoja,
planiranja, troškovi marketinga, ugovaranja, certifikata, izrade proizvodne dokumentacije,
izrade uputstava za instalaciju i puštanje u rad, izrade uputstava za korištenje i održavanje,
ispitivanja, atesta materijala, nabave, ulazne kontrole, troškovi otpreme, specifičnih
proizvodnih troškova, npr. alata, naprava, izvještavanja, arhiviranja.
Tradicionalno se snižavanje gore navedenih troškova s povećanjem količine proizvoda rijetko
uzima u obzir. Već se uzimaju faktorom indirektnih troškova i na taj način ih svi proizvodi
snose na jednak način (npr. prema direktnim troškovima rada u proizvodnji) bez obzira na
količine. Na proizvodne količine odnose se samo troškovi za: modele, naprave, specijalne
alate. Zbog ovog je utjecaj količine proizvoda na snižavanje troškova veći nego što se
kalkulacijom iskazuje. U uvjetima pomiješane pojedinačne i maloserijske proizvodnje
moguće je da se zbog ove metodologije donesu pogrešne odluke.
3.5 Sniženje troškova proizvoda povećavanjem količine
Neposredni troškovi proizvodnje mogu se podijeliti na troškove za: pripremu za rad
(pripremna vremena), specijalne alate i naprave (TPR1), te troškove materijala (TM1) i
efektivnog rada (TE1).
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Neposredni trošak proizvodnje za količinu od N proizvoda sveden na jedan proizvod je:
TPR1 €
TP1   TM 1  TE1
N kom (1)
Ovisno o udjelu troškova pripreme za rad (TPR1) u ukupnim troškovima efekat smanjenja
troškova povećanjem količine (N) je veći ili manji.
3.6 Sniženje troškova efektom treninga

Iz iskustva je poznato da se posao, intelektualni ili fizički, kojim se nije prije intenzivno
bavilo, ponavljanjem obavlja sve brže – efikasnije. Ovo vrijedi i za aktivnosti proizvodnje, ali
i za ostale aktivnosti: pripremu, kontrolu, nabavu, projektiranje,.. Ovaj utjecaj smanjenja
troškova najznačajniji je u maloserijskoj proizvodnji i zavisno o poslova pri desetom
ponavljanju može se postići sniženje troškova i do 30%.
3.7 Sniženje troškova optimiranim oblikovanjem
Svaki proizvodni postupak optimalan je za određeno područje proizvodnih količina te prema
proizvodnom postupku, odnosno količini koja će biti proizvedena, konstruktor treba
konstruirati proizvod. Optimalizacija proizvoda zahtijeva više vremena i veći su troškovi
razvoja, ali se smanjuju troškovi materijala i troškova rada. Proizvodi koji se proizvode u
velikim količinama troškovno su povoljni kad su optimirani, jer se jednokratni veći troškovi
razvoja dijele na veliki broj proizvoda. U pravilu produktivniji proizvodni postupci
zahtijevaju veće investicijske troškove te više sati za proračun, optimalizaciju, konstrukcijsku
razradu te ispitivanje proizvoda. Za optimiranje proizvoda ključno je poznavanje količine
proizvoda i proizvodnih postupaka.
3.8 Sniženje troškova promjenom proizvodnog postupka
Ovisno o količini proizvoda koje treba proizvesti različiti proizvodni postupci uzrokuju više
ili manje troškove proizvoda. Poznavajući potrebnu količinu može se odrediti najpovoljniji
proizvodni postupak. Izbor proizvodnog postupka je otežan kad se proizvodne količine
povećavaju tijekom dužeg perioda vremena, tj. kada proizvodnja starta kao pojedinačna pa se
nastavlja kao maloserijska te potom serijska.
Slika 3 Usporedba troška proizvodnje strojnog dijela proizvedenog različitim postupcima
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Na slici 3 prikazani su troškovi proizvodnje strojnog dijela konstruiranog kao zavareni sklop i
dijela iste funkcije i gabarita konstruiranog kao odljevak koji se lijeva u pijesku. Vidljivo je
da je za pojedinačnu proizvodnju povoljno dio oblikovati kao zavareni sklop, a za
maloserijsku proizvodnju kao odljevak.
3.9 Snižavanje troškova dobivanjem količinskih popusta - rabata
Količinski popusti se daju pri kupnji velikih količina materijala ili dijelova. Ovisno o veličini
i vrsti narudžbe te pregovaračkim strategijama mogući su popusti od 35 do 50%. Za
dugogodišnje narudžbe dobavljači su spremni odobriti i veće rabate.
U cilju dobivanja većih rabata potrebne su veće narudžbe materijala i komponenti. To se
može ostvariti razvojem novih proizvoda koristeći što manji broj različitih materijala i
kupovnih komponenti. Izbor vrsta materijala te dobavljača koji imaju asortiman komponenti
potrebnih za troškovno najpovoljniju proizvodnju razvijenih proizvoda izazov je za odjel
razvoja i konstrukcije te odjel nabave.
3.10 Utjecaj veličine i dimenzija proizvoda
Veličina proizvoda ili njegovog dijela ima veliki utjecaj na troškove proizvodnje. Povećanjem
veličine povećava se potrebna količina materijala, troškovi obrade te troškovi pripreme za rad.
Za pretpostaviti je da bi porastom linearnih dimenzija trošak materijala u odnosu na
geometrijski slični dio trebao rasti s trećom potencijom linearnih dimenzija.
TM 1  TM 0  3 €
kom (2)
TM0 - troškovi materijala, dijela dimenzija L0
l1
 - omjer linearnih dimenzija dva geometrijski slična dijela
l0
Kako se materijal nabavlja u obliku nekog poluproizvoda (limova, šipki, profila,..) tj.
uključuje troškove i nekog proizvodnog postupka koji nisu proporcionalni volumenu pa se
eksponent u izrazu (2) može kretati u granicama od 2.4 do 3.
Za troškove obrade dijela može se uzeti da su proporcionalni njegovoj površini tj.
proporcionalni su s kvadratom linearnih dimenzija.
TE1  TE0  2 €
kom (3)
Troškovi pojedinih toplinskih obrada u masi i grube strojne obrade proporcionalni su s trećom
potencijom linearnih dimenzija, a finih strojnih obrada i površinskih toplinskih obrada s
površinom proizvoda. Općenito različiti proizvodni postupci imaju različite eksponente pa se
eksponent u izrazu (3) može kretati od 1.8 do 2.2.
Za pretpostaviti je da troškovi pripreme rada (proučavanje crteža, izrada NC programa,
postavljanje i stezanje radnog komada) rastu s veličinom (težinom) izratka, npr. teže radne
komade može se pozicionirati na alatni stroj samo dizalicom, a i vrijeme upinjanja je dulje.
Troškovi pripreme rada proporcionalni su s linearnim dimenzijama potenciranih na 0 do 0,5.
TPR1  TPR0  0.5 €
kom (4)
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3.11 Istodobni utjecaj veličine i količine dijelova koji se izrađuju
Troškovi izrade dijela izrađenog u seriji od N komada mogu se procijeniti na temelju poznatih
troškova geometrijski sličnog dijela, jednakog materijala i proizvedenog sličnom
tehnologijom. Uvrštenjem izraza (2), (3) i (4) u izraz (1) dobiva se:
TPR0 0.5 €
TP1    TM 0  3  TE0  2 kom
N (5)
Na slici 4 prikazane su ovisnosti troškova i ukupnog troška o relativnim dimenzijama dijela
proizvedenog u pojedinačnoj proizvodnji (N=1).
Slika 4 Odnos troškova proizvodnje u funkciji veličine dijela
Uočava se da za male relativne dimenzije dijela ukupni troškovi rastu približno linearno,
potom s kvadratom, a za velike dimenzije s trećom potencijom linearnih dimenzija. S
povećanjem linearnih dimenzija dijela bitno se mijenja struktura troškova proizvoda.
Povećanjem broja proizvedenih komada jednokratni se troškovi dijele pa troškovi po komadu
opadaju. Na slici 5 prikazan je pad troškova za male i velike dijelove koji se izrađuju u
serijama od N komada. Struktura troškova preuzeta je iz slike 4 za =1 i za =5.
Malim dijelovima troškovi materijala su zanemarivi, a jednokratni troškovi su u strukturi
troškova najveći pa se proizvodeći male dijelove u većim serijama troškovi po proizvedenom
komadu bitno smanjuju.
Naprotiv, dijelovima većih dimenzija dominantna je cijena materijala, potom troškovi
efektivne obrade, a jednokratni troškovi pripreme su u ukupnim troškovima zanemarivi.
Proizvodnjom velikih jedinica u seriji ne snižavaju se bitno troškovi po proizvedenom dijelu.
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Slika 5 Odnos troškova proizvodnje malih i velikih jedinica u funkciji broja proizvedenih komada N
Na temelju iznesenog troškovno je povoljno male dijelove izrađivati u većim serijama.

Razumno je male dijelove standardizirati tako da budu zajednički većem broju proizvoda.
Ukoliko proizvod ima više malih dijelova koje treba proizvesti pojedinačno, sniženje troškova
se može postići narudžbom od dobavljača s nižom cijenom rada.
Zbog promjenjive strukture troškova u dijelovima različite veličine, odluke donesene na
temelju pojednostavljenih kalkulacija, npr. gdje se troškovi proizvodnje obračunavaju prema
težini proizvoda, mogu biti pogrešne.
3.12 Utjecaj specifičnih opterećenja na troškove proizvoda
Opterećenja su najčešće mehanička, toplinska, električna i kemijska. Za očekivati je da će
najmanje troškove proizvodnje imati proizvod čija su specifična opterećenja (naprezanja,
tlakovi, temperature, struje) blizu tehničke granice za odabrani materijal (granica tečenja,
dinamička čvrstoća, najveći dopušteni tlak,.. ) Međutim, ovakva opterećenja izazvala bi
povećane troškove održavanja, povećani broj otkaza te smanjeni vijek trajanja proizvoda.
Zadatak konstruktora je da razvije proizvod sa specifičnim opterećenjima koja daju najniže
troškove u životnom vijeku proizvoda.
3.13 Utjecaj troškova materijala i komponenti
Udio troškova materijala i komponenti u ukupnim troškovima proizvodnje zavise o vrsti
proizvoda i tipu proizvodnje. U proizvodnji kompleksnih proizvoda i velikih jedinica udio
troška materijala i komponenti može iznositi više od 70%. Snižavanje troškova materijala
moguće je postići racionalnijim konstruiranjem i popustima odobrenim u postupcima nabave.
Za dugoročne i velike narudžbe moguće je postići popuste i do 80%.
Moguće su uštede npr. korištenjem materijala veće čvrstoće jer je npr. poznato da čelici
povećane čvrstoće imaju bolji omjer čvrstoća/cijena. Primjenom materijala boljih svojstava
moguće je ostvariti smanjenje dimenzija elementa pa se osim nižih troškova materijala, zbog
manjih dimenzija uštede ostvaruju pri izradi i montaži, a moguće je očekivati da će i troškovi
u eksploataciji biti niži.
Pri izboru materijala konstruktor osim relativnih cijena različitih grupa materijala mora dobro
poznavati zahtjeve koji se postavljaju na pojedine dijelove konstrukcije i njihova opterećenja.
Npr. kratkim tlačno opterećenim štapovima bitno svojstvo materijala je tlačna čvrstoća, a
dugim, modul elastičnosti. Dinamički opterećenim elementima konstrukcija bitna je
dinamička čvrstoća koja jako ovisi o njihovoj veličini, konstrukcijskim detaljima i
mehaničkoj te toplinskoj obradi površina. Sa stajališta iskorištenja materijala, zbog
uniformnosti naprezanja po poprečnom presjeku, prednost treba dati aksijalnom opterećenju
pred savijanju i uvijanju.
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Za uspješno rješavanje ovakvih konstrukcijskih zadataka bilo bi dobro da inženjeri tijekom
svog formalnog obrazovanja steknu kompetencije izbora odgovarajućih materijala tipičnih
elemenata konstrukcija sa stajališta različitih kriterija npr.:najmanja cijena, masa, deformacije,
toplinska naprezanja,...(Ashby, 2011).
Osim izborom materijala boljih svojstava, smanjenje količine materijala elementa
konstrukcije moguće je ostvariti povoljnijim rasporedom opterećenja. Npr. u prijenosniku
umjesto jednog koristiti dva ili više pogonskih zupčanika. Ovim se smanjuje snaga, odnosno
moment koji se prenosi zupčanim parom što daje manje dimenzije i masu te se troškovi izrade
smanjuju. Za primijetiti je da se ovim postupkom povećavaju troškovi komponenti koje se
nabavljaju, rastu i troškovi montaže te opći troškovi nabave.
U slučajevima kada je razvijeni proizvod osim nominalnim opterećenjima izložen i
kratkotrajnim preopterećenjima moguće je trošak proizvoda smanjiti dimenzionirajući ga
prema nominalnom opterećenju, a za zaštitu od preopterećenja koristiti odgovarajući uređaj.
Ovisno o proizvodu i njegovom pogonu za zaštitu od preopterećenja moguće je koristiti npr:
sigurnosnu spojku, hidraulički sigurnosni ventil, elektroničku zaštitu, .. U ovim slučajevima
moguće je da analiza troškova pokaže da je povoljno manje jedinice dimenzionirati prema
preopterećenju, a veće jedinice prema nominalnom opterećenju uz uređaj za zaštitu od
preopterećenja.
Cijena pogonskih strojeva, npr. elektromotora približno je proporcionalna njihovom
nazivnom momentu, odnosno masi. Povećavanjem brzine vrtnje za istu snagu smanjuje se
cijena pogonskih strojeva. Za donositi odluke o ovome konstruktor treba poznavati radna
svojstva pogonskih strojeva i njihove cijene te biti u stanju u razvojnoj fazi kvantificirati
posljedice odluka na ponašanje sustava (dinamika, pouzdanost, pogonski troškovi, troškovi
održavanja, itd.).
Smanjenje otpada materijala u proizvodnji, koji u nekim slučajevima iznosi i do 10% ukupnih
količina, postiže se koristeći za poluproizvode odljevke, otkivke i dijelove izrađene iz lima.
Odluka o ovome ovisi o broju komada koji se izrađuju.
3.14 Smanjenje cijene prosječno ugrađenih materijala
U strojogradnji se obično koriste slijedeće grupe materijala: čelici za konstrukcije, čelici za
poboljšavanje, čelici za cementiranje, čelici za nitriranje, sivi i nodularni lijev, čelični lijev,
nehrđajući čelici, aluminijske slitine i polimerni materijali.
Za najčešće korištene materijale potrebno je znati relativne cijene. Relativne cijene ovise o
nabavnim količinama te je iz tog razloga potrebno da svaka tvrtka izradi svoje relativne cijene
najčešće korištenih materijala. S obzirom na moguću promjenu cijena, podatke je uputno
ažurirati godišnje.
3.15 Smanjenje troškova izdvajanjem aktivnosti - outsourcing
Povećavanje kompleksnosti proizvoda i konkurencije, te težnja proizvođača da prvenstveno
jačaju temeljne kompetencije, rezultira dodjeljivanjem perifernih aktivnosti specijaliziranim
dobavljačima koji raspolažu odgovarajućom tehnologijom, te mogu isporučivati kvalitetne
proizvode po povoljnim cijenama i u ugovorenim rokovima.
Prednosti izdvajanja aktivnosti - outsorcinga su u: nižim fiksnim troškovima, većoj
fleksibilnosti, uključenosti znanja dobavljača u vlastiti proizvod, većoj raspoloživosti resursa
za razvijanje temeljnih kompetencija.
Nedostaci su: gubitak know-how-a, mogućnost da u budućnosti dobavljač postane
konkurencija, neprilagođenost razvijenog proizvoda proizvodnim tehnologijama,
nezadovoljavajuća kvaliteta, nepravodobne isporuke, moguće promjene vlasništva, stečajevi.
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S druge strane ni pozicija dobavljača za mali broj kupaca nije lagodna. Preduvjet za uspješnu
dugoročnu suradnju je međusobno povjerenje.
Oslanjanje na outsourcing traži odgovarajuću organizaciju rada u kojoj su predviđene
koordinacije s različitim dobavljačima, što opet povećava opće troškove. Dobavljače treba
uključiti u razvoj proizvoda, čak do razmjene zaposlenika na određeno vrijeme.
3.16 Smanjenje troškova nabavom od dobavljača
Dilema je određeni dio za razvijeni proizvod proizvoditi u kući ili ga naručiti od dobavljača.
Odluka o vlastitoj proizvodnji ili kupovini od dobavljača prvenstveno zavisi o strategiji
tvrtke, vrste proizvoda i proizvodnih mogućnosti. Dvije su krajnosti od kojih svaka ima
prednosti i nedostataka. Svi potrebni dijelovi se mogu proizvoditi u kući ili se mogu kupovati
svi dijelovi, a u kući se može ograničiti na ulaznu kontrolu, montažu i završno ispitivanje. U
oba slučaja poduzeća mogu biti uspješna i konkurentna.
Odluka se, u pravilu, temelji na jednostavnoj usporedbi cijena eksternih ponuda i vlastitih
troškova. Pri ovome je velika vjerojatnost donošenja pogrešnih odluka, pogotovo, ako
poduzeće već ima potrebne proizvodne kapacitete, a nema adekvatan model upravljanja
troškovima.
4. Računovodstvo troškova
Razvoj troškovno povoljnog proizvoda i smanjenje troškova proizvoda podrazumijeva da
postoji odgovarajuća metodologija upravljanja troškovima. Tradicionalnim načinom obračuna
troškova proizvodnje ne vodi se računa o strukturi troška različitih proizvoda i troška
aktivnosti potrebnih za njihovu proizvodnju. Zbog ovog moguće je da konstruktor u želji da
razvije troškovno povoljan proizvod svojim novim rješenjem troškove iz direktnih samo
„preseli“ u opće, (Schmidt, 2006). Za organizacije koje prihod ostvaruju plasmanom različitih
proizvoda nužno je znati troškove koji su uz njih vezani te njihovu pojedinačnu profitabilnost.
Tradicionalni način obračuna troškova ne pruža informacije potrebne učinkovitom upravljanju
troškovima niti predstavlja pravilan temelj za donošenje odluka. Prikladnijim se smatra model
upravljanja troškovima temeljen na aktivnostima, ABC model, (Hansen, 2009).
5. Zaključak
Sniženje proizvodnih troškova proizvoda je gotovo uvijek moguće. Puno je utjecajnih
veličina, polazišta, metoda, mogućnosti, različitih proizvoda, veličina serija,.. Razvoj i
konstrukcija imaju najveći utjecaj na troškove proizvoda. Sistematičan pristup, timski rad i
suradnja među odjelima je nužnost za razvoj i konstrukciju troškovno povoljnih proizvoda,
pri čemu je ključna uloga menadžera i odgovarajuće računovodstvo troškova. Ova složena
problematika, osim specijalističkih, zahtijeva i interdisciplinarna istraživanja. Tijekom studija
koji obrazuju buduće stručnjaka ovom aspektu bi se mogla posvetiti veća pažnja.
Na slici 6 (u cilju motiviranja) prikazana su realizirana smanjenja proizvodnih troškova
razdijeljena u 17 grupa te je navedena njihova učestalost. Vidljiva je široka lepeza mogućnosti
snižavanja troška proizvoda pri čemu je najveći broj ušteda ostvaren tehnologičnim
oblikovanjem tj. prilagođavajući dio koji se proizvodi proizvodnom postupku.
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Slika 6 Realizirana smanjenja proizvodnih troškova po grupama i njihova učestalost
Reference
Ashby, F. (2011). Materials Selection in Mechanical Design. 4th ed. New York. Elsevier.
Ehrlenspiel, K., Kiewert, A., Lindemann, U. (2007). Kostengünstig Entwicklen und Konstruieren.
Berlin, Springer.
Feldhusen, J., Grote, K. H. (2013). Konstruktionslehre,Methoden und Anwendung erfolgreicher
Produktentwicklung. Springer Vieweg.
Hansen, D.R., Mowen, M.M., Guan, L. (2009). Cost Management: Accounting and Control, 6th ed.
Mason/Ohio. South-Western/Cengage Learning.
Schmidt, F. (1996). Gemeinkostensenkung durch kostengünstiges Konstruieren. Der Deutsche
Universitäts-Verlag.
Schmidt, F. (2006). Kostengünstiges Konstruieren – Eine Strategie zur langfristigen
Existenzsicherung von Unternehmen. PPMB GmbH.
Role of Product Design and Development in the Process of

Reducing Costs
Ivo Jerčić
ijercic@oss.unist.hr
Alen Kovač
kovac@adriawinch.com
Abstract. Key to the success of a company is to achieve and sustain competitive advantage in the
market. Long term competitive advantage and greater market share are achieved by delivering
products of the same characteristics and quality at lower prices, or by delivering products of higher
P - 384
value at the same price. Lowering costs is a complex problem with many influencing factors, different
approaches, methods and options applied in an attempt to attain that goal. Production costs are
affected not only by the production process, but also by technical solutions defined during the
development and construction process. Upon completion of the product design, development and
manufacturing documentation, the product is fully defined, and therefore the majority of the total
production costs is determined. With this in mind, it is wrong to claim that engineers are responsible
only for technnical solutions, whereas management is responsible for the costs. This paper analyzes
how product development and design influence the production costs in various ways. Emphasis is put
on those design process phases that significantly predetermine costs. Measures that can be taken
during design and development process in order to reduce production costs, are elaborated. Taking
into consideration production costs during the product design process requires additional creativity
from engineers. An overview of the possibilities aimed at lowering the costs is presented. It is also
pointed out that both cooperation between different company departments and systematic approach
should be integrated in the process of reducing costs. Appropriate cost accounting and cost
management model are required.
Keywords: design and development, production costs, cost reduction
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TRACK 04:
Interdisciplinary Approach to Teaching
and Learning Methodology
Primjena Interneta stvari u visokom obrazovanju
Sandra Antunović Terzić

santunov@oss.unist.hr
Tonko Kovačević
Siniša Zorica
szorica@oss.unist.hr
Ljubomir Malešević
lmalesev@oss.unist.hr
Sažetak. U posljednjem desetljeću tehnologija je značajno promijenila proces učenja i

poučavanja, ali ono što je do sada učinjeno vjerojatno je jako malo u usporedbi s promjenama
koje će donijeti Internet stvari (engl. Internet of Things, IoT) u godinama koje dolaze. Internet
stvari je nova paradigma nastala zahvaljujući napretku u telekomunikacijama, novom IP
protokolu verzije 6 i nanotehnologiji integriranoj u bezbroj elektroničkih uređaja kao što su
mobilni uređaji, kućanski aparati, satovi, vozila i drugi. Ideja Interneta stvari je omogućiti
interakciju “stvari” s ljudima i integraciju svih tih uređaja u mrežu, kojom se može upravljati
putem weba i primati informacije u realnom vremenu. Internet stvari promijenit će naše
društvo i tražiti od nas da razmislimo kako obrazovati buduće generacije inženjera. U ovom
radu je prikazan koncept Interneta stvari i njegov utjecaj na visoko obrazovanje. Također, rad
prikazuje kako Sveučilišni odjel za stručne studije Sveučilišta u Splitu prati dinamičan razvoj
tehnologije, kao i viziju implementacije Interneta stvari u obrazovni proces.
Ključne riječi: Internet stvari, obrazovanje, udaljeni laboratorij, senzori, aktuatori, RFID
1. Uvod
Visoko obrazovne institucije smatrale su se glavnim društvenim središtem stjecanja znanja
sve do danas. Osnovi principi prenošenja i širenja znanja, kao i vrednovanja studenata ostali
su netaknuti bez obzira na društvene promjene uzrokovane razvojem tehnologije. Danas
prijenos znanja više nije isključivo vezan za obrazovne institucije, jer nove tehnologije kao
što su računalstvo u oblaku, digitalni udžbenici, mobilna povezanost, kvalitetan video prijenos
(engl. video streaming) i prikupljanje informacija u pravo vrijeme, pružaju putem Interneta
velike količine znanja neovisno o vremenu i mjestu. To dovodi do preispitivanja misije i
uloge suvremenih obrazovnih institucija u umreženom društvu.
Internet stvari kao nova globalna računalna infrastruktura milijarde spojenih računala prodire u
svijet u kojem živimo. Ovaj koncept će vjerojatno imati veliki utjecaj na naš svakodnevni život
i primjenjivat će se u različitim područjima kao što su elektroenergetska mreža, prijevoz,
trgovina, komunalije, zdravstvo, upravljanje vodnim resursima, itd. Obrazovanje kao i ostale
ljudske djelatnosti neće ostati imuno na ovaj fenomen. Umrežene veze među ljudima,
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procesima, podacima i stvarima promijenit će ne samo način i mjesto poučavanja, nego će i
redefinirati gradivo koje studenti trebaju učiti, kao i same ciljeve i ishode učenja. Ovi trendovi
stvaraju potrebu za obrazovnim sustavom koji može osposobiti novu generaciju ''digitalnih
građana'' koja razumije i prihvaća primjenu novih tehnologija za dobrobit cijelog društva.
Internet stvari će utjecati na neke od naših temeljnih pretpostavki o svrsi i prirodi
obrazovanja. Danas se svi uglavnom slažu da je svrha obrazovanja prenijeti znanje, ali ako je
znanje trenutačno dostupno online preko pametnih telefona ili Google Glass, kako će to
utjecati na ono što trebamo poučavati u školi? Možda se obrazovanje bude manje bavilo time
kako steći znanje, a više kako analizirati, vrednovati i koristiti neograničene podatke koji su
nam dostupni. Isto tako, možda ćemo više poučavati socijalne vještine, kako kritički
razmišljati, surađivati i kako postaviti prava pitanja, a manje o samim odgovorima na
postavljena pitanja i slično.
Koncept Interneta stvari opisan je u drugom poglavlju. U trećem poglavlju navedene su
mogućnosti primjene Interneta stvari u obrazovanju. Prikaz primjene tehnologije u nastavnim
procesima Sveučilišnog odjela za stručne studije Sveučilišta u Splitu, na nekim mjestima u
tekstu samo Odjel zbog preglednosti rada, dan je u četvrtom poglavlju. U petom poglavlju
izvedeni su bitni zaključci.
2. Internet stvari
Prošlo je puno vremena od izgradnje prve računalne mreže 1969. koja je postavila temelje
današnjeg Interneta. Informacijsko komunikacijska tehnologija od tada se konstantno razvija
potaknuta stalnim razvojem hardvera i softvera. Broj uređaja koje svakodnevno koristimo,
kao i broj uređaja dostupnih u našem svakodnevnom okruženju ubrzano raste: računala,
tableti, mobiteli, kamere, igraće konzole samo su neki od primjera. Godine 2011. broj
povezanih uređaja na Zemlji premašio je broj ljudi, a očekuje se da će taj broj doseći 50
milijardi do 2020. godine [1].
Vizija u kojoj se Internet proteže u stvarni svijet obuhvaćajući svakodnevne predmete naziva
se Internet stvari. Fizički predmeti više nisu isključeni iz virtualnog svijeta, već su
inteligentno povezani omogućujući nove oblike komunikacije između stvari i ljudi i između
samih stvari. Koncept sadašnjeg Interneta kao skupa povezanih računalnih uređaja mijenja se
u skup povezanih stvari širom svijeta koji prikuplja informacije ne samo iz pametne okoline i
ostvaruje međudjelovanje sa stvarnim svijetom, nego koristi i postojeće norme Interneta za
ostvarivanje usluga prijenosa informacija, aplikacija i komunikacija.
Naziv Internet stvari prvi se put spominje u radu Davida Brocka objavljenom u časopisu
Auto-ID centra (engl. Auto-ID Center) 2001. godine [2]. Kasnije je Internet stvari službeno
uveden od strane Međunarodne telekomunikacijske unije (International Telecommunication
Union – ITU) u Internet izvješću 2005. godine [3]. Postoje mnoge definicije Interneta stvari,
ali ni jedna nije opće prihvaćena niti normirana.
Grupa za radijsku frekvencijsku identifikaciju (engl. Radio Frequency Identification, RFID)
definirala je Internet stvari kao mrežu povezanih objekata širom svijeta, adresiranih
jedinstvenim adresama, zasnovanu na normiranim komunikacijskim protokolima [4]. U toj
mreži svakodnevni predmeti su povezani na Internet putem ugrađenih senzora i
mikroprocesora. To uključuje predmete kao što su hrana, odjeća, roba, kućanski aparati,
luksuzni predmeti, znamenitosti, zgrade i ceste. Ti sićušni mikroprocesorski čipovi i senzori
snimaju i odašilju podatke kao što su zvučni valovi, temperatura, vlaga, kretanje i druge
varijable. S ugrađenim čipovima i senzorima, ti objekti mogu ''misliti, osjećati i razgovarati''
jedni s drugima. Zajedno s infrastrukturom Interneta i tehnologijama kao što su NFC (Near
Field Communication), GPS (Global Positioning System), RFID, bežične senzorske i
aktuatorske mreže, kao i pametni uređaji (senzori, aktuatori, mobilni roboti), ti objekti mogu
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komunicirati s ljudima i omogućiti ljudima da ih prate i upravljaju bilo kada, bilo gdje te
uživaju u njihovoj inteligentnoj usluzi. Na primjer, ako sveučilišni predavač zbog bolesti
otkaže jutarnje predavanje, budilice i aparati za kuhanje kave kod studenata se mogu
automatski resetirati, dajući im tako još jedan sat spavanja. Ako starija osoba zaboravi popiti
važnu pilulu, nekom bliskom rođaku se može poslati poruka s upozorenjem, ili čak uzbuniti
lokalni centar za hitne slučajeve, tako da netko može provjeriti je li sve u redu s tom osobom.
Slika 1 Internet stvari

Potencijali primjene Interneta stvari su široki i raznoliki, a prožimaju gotovo svaki aspekt
našeg života (slika 1), primjerice opskrba, transport i logistika, zrakoplovna i automobilska
industrija, telekomunikacije, medicinska tehnologija, zdravstvena njega, pametne zgrade,
kuće i uredi, poljoprivreda i uzgoj, reciklaža, alarmiranje katastrofa, praćenja stanja okoliša,
edukacija i drugo [5], [6], [7], [8], [9], [10].
2.1. Elementi Interneta stvari
U [4] je predloženo da arhitektura Interneta stvari zapravo sadrži tri segmenta:
 hardverski – senzori, aktuatori i ugrađeni komunikacijski hardver,
 middleware – računalni alati za analizu podataka i pohranu na zahtjev,
 prezentacijski - alati za lako razumijevanje vizualizacije i interpretacije koji su
široko dostupni na različitim platformama i mogu biti dizajnirani za različite
aplikacije.
Nadalje, Internet stvari mora imati sposobnosti komunikacije i suradnje (GSM, UMTS,
Wi–Fi, Bluetooth, ZigBee), adresiranja, identifikacije (RFID, NFC), opažanja (senzori),
aktiviranja (aktuatori), ugrađene obrade informacija (procesori), lokalizacije (GPS, mobilni
uređaj) i podrške različitih korisničkih sučelja (korisnička sučelja na dodir, fleksibilni zasloni
na bazi polimera, metode prepoznavanja putem glasa, slike ili pokreta).
Radio frekvencijska identifikacija je metoda automatske identifikacije, a smatra se jednom od
ključnih tehnologija u razvoja Interneta stvari. RFID sustavi omogućuju izrazito velik broj
primjena koji s vremenom i tehnološkim napretkom sve brže raste. Ugrađivanje RFID
transpondera u doslovno sve što okružuje ljude, od donjeg rublja, preko automobila i vlakova
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do kućnih ljubimaca pa i u same ljude, obećava brojne pogodnosti i nove, do sada neslućene,
mogućnosti lagodnijeg i efikasnijeg obavljanja svih svakodnevnih poslova.
Jedan od najvažnijih elemenata Interneta stvari je bežična senzorska mreža. Osnovna namjena
bežičnih senzorskih mreža je prikupljanje i dostavljanje podataka i informacija o okruženju
mreže. Veliki broj senzora koji se danas koriste su bežični senzori. Postoji nekoliko glavnih
bežičnih tehnologija koje se koriste za izgradnju bežičnih senzorskih mreža: bežične osobne
mreže (engl. Wireless Personal Area – WPAN) - Bluetooth, bežične lokalne mreže (engl.
Wireless Local Area Network – WLAN) – Wi–Fi, bežične mreže gradskog područja (engl.
Wireless Metropolitan Area Network – WMAN) – WiMAX, bežične mreže širokog područja
(engl. Wireless Wide Area Network – WWAN) – 2G i 3G mobilne mreže, te satelitska mreža
- GPS. Senzorske mreže koriste sljedeća dva tipa komunikacijskih protokola:
 protokole koji se ne temelje na IP protokolu (npr. ZigBee, Bluetooth),
 protokole koji se temelje na IP protokolu (WiFi, NanoStack, PhyNet, IPv6).
Internet stvari temelji se na mogućnosti jedinstvene identifikacije svih objekata koji se spajaju
na Internet, te adresni prostor mora biti dovoljno velik kako bi se mogle dodijeliti jedinstvene
IP adrese različitim uređajima. Internet protokol IPv4 koristi 32 bitne adrese, što omogućuje
oko 4,3 milijarde jedinstvenih adresa, te stoga uskoro neće biti dostupnih IPv4 adresa. Kako
bi se moglo jedinstveno identificirati sve veći broj uređaja koji žele slati i primati podatke
implementiran je Internet protokol verzije 6 (Internet Protocol Version 6, IPv6) [11]. Adresa
protokola IPv6 sastoji se od 128 bita i time omogućavaju 2128 različitih kombinacija, odnosno
3,4*1038 različitih adresa, što rješava problem adresnog prostora s kojima se suočava fenomen
Interneta stvari. Internet stvari rezultirat će ogromnom količinom podataka koju treba
pohraniti, obraditi i prikazati u smislenom, učinkovitom i jednostavnom obliku.
3. Internet stvari u obrazovanju

Kao jedan od glavnih tehnoloških i društvenih trendova Internet stvari će dovesti do promjena
i stvoriti potrebu za novim interdisciplinarnim vještinama i znanjima koja će se tražiti na
tržištu rada. Kako uređaji postaju "pametniji" razvoj novih i postojećih proizvoda zahtijevat
će spajanje različitih inženjerskih disciplina.
Obrazovne institucije trebale bi istražiti potencijal Interneta stvari za reformu visokog
obrazovanja. Štoviše, visokoškolski programi moraju osigurati da sljedeća generacija
inženjera razumije kako dizajnirati i izgraditi tehničke sustave koji se temelje na
tehnologijama Interneta stvari. Za računalne znanosti izazov je razviti nove oblike skalabilnog
obrazovanja atraktivnog za potencijalne studente s različitim interesima, te napraviti
inovativni program koji odražava velike promjene u računalnoj tehnologiji.
Neka sveučilišta već nude diplome inženjera Interneta stvari i to u Kini Jiangsu University, u
Europi Beijing – Dublin International College u Irskoj, Queen Mary – University of London u
Engleskoj i ETH – Zürich u Švicarskoj.
Novi koncept Internet stvari donosi nove mogućnosti i za stvaranje inovativnih mogućnosti za
učenje i poučavanje. Međunarodna zajednica stručnjaka za obrazovne tehnologije (engl. New
Media Consortium, NMC), u svom izvješću za 2012. godinu predviđa vjerojatno usvajanje
koncepta primjene Interneta stvari u obrazovanju do 2016./17. godine [12]. Veoma je važno
da obrazovne institucije što prije spoznaju kako treba poboljšati kvalitetu obrazovanja
uporabom tehnologija Interneta stvari, kao što su RFID i senzorske mreže, u nastavnom
procesu i organizaciji obrazovnih institucija. Implementacija Interneta stvari u obrazovni
proces ima veliki potencijal budući da se znanje ugrađeno u objekte može koristiti za
ostvarivanje boljih ishoda učenja.
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Tehnologije Interneta stvari omogućavaju studentima učenje bilo kada i bilo gdje. Bilo koji
prijenosni uređaj – laptop, tablet ili mobitel, omogućava studentima pristup obrazovnim
sadržajima putem žične ili bežične veze (ADSL, 2G, 3G ili 4G, Wi–Fi itd.).
Povezane stvari mogu proizvesti ogromne količine podataka, kao što su informacije o tome
kada i kako učenici koriste nastavne resurse i materijale. Korištenjem RIFD čipova u
studentskim iskaznicama moguće je pratiti je li student prisutan na nastavi i odmah registrirati
podatke u određene baze podataka. Studenti mogu koristiti RFID čipove za označavanje i
praćenje fizičkih objekata kako bi prikupili i analizirati podatke o objektu. Podaci mogu biti
poslani aplikacijama u oblaku koje automatski pokreću analizu podataka. Prikupljati podatke
moguće je 24 sata tijekom cijele godine neovisno o vremenu ili drugim uvjetima.
Matrični barkodovi ili dvodimenzionalni kodovi (engl. Quick Response codes, QR kodovi)
počinju se pojavljivati u udžbenicima i tako omogućuju studentima uporabu pametnih telefona ili
tablet uređaja za skeniranje ovih kodova kako bi pristupili dodatnim resursima za učenje,
zadatcima i povratnim informacijama vezanim za određene rezultate eksperimenata i ispita.
Primjena Interneta stvari može pružiti virtualno i inteligentno eksperimentalno nastavno
okruženje. Nastavnici mogu kontrolirati nastavnu opremu u udaljenom laboratoriju u bilo
kojem trenutku u procesu poučavanja i u realnom vremenu prikazati procese i rezultate
eksperimenta u razredu putem mrežne video opreme. Studenti također mogu u realnom
vremenu kontrolirati udaljenu opremu i dobiti rezultate eksperimenta, dok se u slučaju
pogrešnog korištenja uređaja alarmni sustav automatski pokreće. U terenskom radu senzori
koji su spojeni na znanstvene uzorke mogu koristiti Internet kako bi upozorili znanstvenike i
istraživače na uvjete koji bi mogli negativno utjecati na kvalitetu i korisnost uzoraka.
Ulogu Interneta stvari u online učenju tek treba istražiti, ali s rastom aplikacija u oblaku i
mobilnih tehnologija mogućnosti su vjerojatno daleko veće nego što sada možemo zamisliti.
Budući smjer obrazovanja, tradicionalnog i online, ovisit će o nastojanjima da se studentima
pomogne povećati vlastita dostignuća iskorištavanjem prednosti potpuno povezanog svijeta.
U posljednjih deset godina postao je dostupan niz hardverskih i softverskih platformi koje
mogu pomoći studentima. Neke od najzanimljivijih ideja u prostoru Interneta stvari trenutno
proizlaze iz "Inovacijske zajednice" umjetnika, dizajnera, istraživača i malih tehnoloških
tvrtki posvećenih stvaranju i besplatnom širenju inovacija. Važan aspekt ove globalne
zajednice je razvoj otvorenih hardverskih i softverskih platformi za neograničenu izradu
prototipova i eksperimentiranje. Najistaknutiji primjer ove kategorije je otvorena hardverska
platforma Arduino.
U Velikoj Britaniji pokrenut je DISTANCE projekt u kojem sudjeluju sljedeći partneri:
ScienceScope, Intel, Xively, Explorer HQ, Stakeholder Design, University of Birmingham’s
Urban Climate Laboratory, UCL Centre for Advanced Spatial Analysis i The Open University
Department of Computing. Materijali koje razvija DISTANCE pomoći će nastavnicima i
studentima u postavljanju senzora u učionicu ili/i oko škole, u vizualizaciji i analiziranju
podataka, pa čak i u integraciji s online bazama podataka.
Na Meraka Institute (CSIR) u gradu Pretoriji koriste se tehnologije Interneta stvari u daljinski
upravljanom laboratoriju. Radi se o laboratoriju za kemiju u kojem je uključen Internet stvari:
aktuatori, web kamere, senzori, identifikacija RFID i platforma Arduino [5].
4. Primjena tehnologije u nastavnom procesu na Sveučilišnom odjelu za stručne studije

Sveučilište u Splitu jedno je od sedam hrvatskih sveučilišta. Sveučilišni odjel za stručne
studije jedna je od njegovih sastavnica s otprilike 2.500 studenata i sa 121 zaposlenikom.
Odjel ima, iz tehničkih područja i iz područja ekonomije, 6 stručnih i 5 specijalističkih
diplomskih studijskih programa.
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Na Sveučilišnom odjelu za stručne studije tijekom zadnjih pet godina kontinuirano se radi na
uvođenju novih tehnologija. Uvođenje modernih tehnologija u nastavni proces na Odjelu
promatra se sa stanovišta podizanja kvalitete nastave i nastavnih sadržaja kako bi studenti stekli
praktična znanja za samostalno rješavanje problema i samostalno odlučivanje. Kvaliteta nastave
i sadržaja podrazumijeva zadovoljstvo studenata načinom prijenosa znanja, stručnošću i
profesionalnim odnosom nastavnika, dostupnošću sadržaja i informacija. Krajem 2013. godine
krenulo se u redizajn web stranica Odjela u sklopu kojih će se implementirati modul za
upravljanje podacima nastavnika. Zbog sve većeg obima kadrovskih i pravnih
administrativnih poslova javila se potreba za cjelovitom bazom podataka biografskih i
bibliografskih podataka nastavnika i suradnika Sveučilišnog odjela za stručne studije. Sve te
podatke potrebno je dostaviti prilikom prijave na natječaje za izbore u zvanja nastavnika kao i
za periodičke izvještaje Sveučilištu u Splitu i Ministarstvu znanosti, obrazovanja i sporta.
Ovakva baza podataka olakšat će i interne administrativne poslove kao i postupak
samoanalize Odjela. Svaki nastavnik će u svakom trenutku moći ažurirati vlastite podatke
životopisa kao i znanstvene, nastavne i stručne djelatnosti.
Godine 2010. iniciran je projekt e-učenja na Sveučilišnom odjelu za stručne studije [15] te je
izrađen akt ''Strategija e-učenja'' kao sastavni dio Strategije razvitka Centra do 2015. godine. U
prvom koraku između različitih sustava za upravljanje učenjem (Chamilo, Ilias) odabran je
Moodle sustav zbog sljedećih prednosti: radi se o sustavu otvorenog koda, omogućen je uvid u
izvorni kod uz mogućnost promjene aplikacije i prilagodbe vlastitim potrebama, alat se
kontinuirano razvija i predstavlja dinamičko obrazovno okruženje, koriste ga već i druge
ustanove (FER, FOI, CARNet) i osigurana je tehnička pomoć za održavanje sustava od strane
CARNet-a. Sustav je implementiran 2010. i od tada se sustavno koristi. Sustavno znači da su
svi kolegiji razvijeni na platformi e-učenja te da je uporaba e-učenja obveza svih profesora i
svih studenata (slika 2). Sustav Moodle se nalazi na web serveru te mu studenti i nastavnici
pristupaju putem nekog od standardnih web preglednika uporabom elektroničkog identiteta
(AAI identiteta).
Slika 2 Stranica kolegija Informatika I na Moodle sustavu Sveučilišnog odjela za stručne studije
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Prepoznavši njegove prednosti u nastavi Odjel je projekt e-učenja označio kao jedan od
strateških ciljeva razvitka. Laboratorijske vježbe su jedan od najvažnijih segmenata u
inženjerskoj edukaciji, jer omogućuju studentima praktičnu primjenu usvojenih teorijskih
znanja. Međutim, opremanje laboratorija je jako skupo pa se veliki broj obrazovnih institucija
okreće uporabi udaljenih laboratorija. Udaljeni laboratorij je laboratorij upravljan računalom
kojem se pristupa i upravlja izvana preko nekog komunikacijskog medija. Udaljeni
laboratoriji omogućavaju studentima pristup laboratoriju i izvan radnog vremena. Povećanje
vremena dostupnosti laboratorijske opreme i mogućnost pristupa laboratoriju bez obzira na
pristupnu lokaciju dovodi do boljeg iskorištenja laboratorijskih resursa te povećanja kvalitete
učenja. Osim toga studenti racionalnije koriste postojeće resurse uz niže troškove laboratorija
i mogu istu vježbu odraditi više puta što zasigurno povećava kvalitetu učenja.
Inicijalno je pokrenut projekt ''Realizacija udaljenog laboratorija na Sveučilišnom odjelu za
stručne studije''. Projekt bi obuhvatio integraciju sustava za podršku nastavi Moodlea i
laboratorija u kojem studenti izvode laboratorijske vježbe. Za pojedine vježbe iz područja
elektronike i telekomunikacija studentima bi se omogućio udaljeni pristup određenim
sklopovima i simulacijskim programima. U prvoj fazi realizacije udaljenog laboratorija na
Sveučilišnom odjelu za stručne studije Sveučilišta u Splitu 2011. godine realiziran je sustav za
rezervaciju i integriran u Moodle. Sustav za rezervaciju omogućava korisnicima pristup
udaljenom laboratoriju uporabom samo Web preglednika. U slučaju udaljenih laboratorija,
koji omogućavaju pristup stvarnom uređaju, vrijeme pristupa treba unaprijed rezervirati kako
bi se spriječili "sukobi" kada više korisnika pokušava pristupiti istoj laboratorijskoj vježbi u
isto vrijeme. Sustav za rezervaciju omogućava vezu s laboratorijskom vježbom samo
odgovarajućem korisniku u rezerviranom vremenu.
Godine 2012., zbog važnosti Matlab programa u inženjerskom obrazovanju, razvijen je
laboratorij kojem se pristupa preko sustava za rezervaciju, a koji omogućava studentima rad s
Matlabom i izvan službenog rada laboratorija bez potrebe kupnje licence. Ovaj laboratorij
omogućava studentima unos koda kroz m-datoteku, pokretanje aplikacije na udaljenom
računalu i vizualizaciju rezultata. Rezultat se prikazuje u tekstualnoj datoteci, a slike kao
zasebne .jpg datoteke, slika 3 [13].
Godine 2013. nastavljen je rad na razvoju udaljenog laboratorija. Projektirana je arhitektura
udaljenog laboratorija (slika 4) koja će omogućavati studentima pristup stvarnoj
laboratorijskoj opremi putem Interneta. Sustav je testiran na primjeru vježbe mjerenja
brzine zvuka uporabom hardverske opreme koja se sastoji od sljedećeg: LabPro uređaja,
senzora temperature, detektora pokreta, dvaju mikrofona, zvučnika, računala i LabVIEW
programa [14].
IT služba Sveučilišnog odjela za stručne studije 2014. godine implementirala je novu uslugu
datotečnog poslužitelja ownCloud. Usluga ownCloud je zamišljena kao besplatna alternativa
komercijalnim rješenjima slične namjene (npr. Dropbox). Osnovne funkcionalnosti
ownCloud-a su mogućnost pristupa podacima, njihova sinkronizacija i dijeljenje. Sustav je
instaliran na serveru u vlasništvu Odjela, a pristup je omogućen samo djelatnicima.
OwnCloud je moguće integrirati s Moodlom što je jedan od budućih ciljeva.
Budući razvoj udaljenog laboratorija na Sveučilišnom odjelu za stručne studije obuhvaćat će
implementaciju sustava niske nabavne cijene namijenjenog za udaljeno upravljanje
uporabom programa LabVIEW i platforme Arduino. Na temelju platforme Arduino
realizirat će se niz udaljenih laboratorijskih vježbi. Platforma Arduino bit će upravljana
LabVIEW programom, a sam proces vidljiv u realnom vremenu putem IP kamere. Za
kreiranje laboratorijskih vježbi koristit će se različiti senzori kao što su infracrveni i drugi
foto senzori, senzori zvuka, magnetskog polja, vlažnosti, pokreta, robotska ruka i razni
elektromotori, a njihovi podaci će se prikupljati uporabom Arduino platforme (slika 4).
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Slika 3 Arhitektura sadašnjeg udaljenog laboratorija na Sveučilišnom odjelu za stručne studije
Predviđa se i realizacija udaljenog laboratorija pomoću kojeg će se upravljati industrijskim
mrežama u kojima se koriste PLC (engl. Programmable Logic Controller) uređaji. Pristup
ovim mrežama bit će upravljan industrijskim usmjernikom eWON4005CD™ (slika 4).
Studentima će se omogućiti pristup vježbama na način da mogu rezervirati uporabu opreme
i izvan uobičajenog radnog vremena obrazovne institucije i učitati svoje programe u PLC,
ispravljati ih i testirati njihov rad iz svojih domova ili radnih mjesta.
Slika 4 Arhitektura budućeg udaljenog laboratorija na Sveučilišnom odjelu za stručne studije
5. Zaključak
Tradicionalno sveučilišta drže ključ znanja. Danas prijenos znanja više nije isključivo vezan
za sveučilišta, jer je znanje dostupno svakome tko posjeduje računalo i Internet vezu.
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U paradigmi Interneta stvari mnogi objekti koji nas okružuju bit će dostupni na mreži.
Internet stvari će dovest do potrebe za novim interdisciplinarnim vještinama i znanjima koja
će se tražiti na tržištu rada što će zahtijevati od obrazovnih institucija da razmisle kako
obrazovati nove generacije inženjera. Koncept Internet stvari donosi nove mogućnosti i za
stvaranje inovativnih mogućnosti za učenje i poučavanje.
Ovaj rad pokazuje potencijal Interneta stvari u obrazovanju kako bi ono postalo
pristupačnije, zanimljivije i motivirajuće za studente. Usvajanje novih tehnologija u učionici
i njihova učinkovita integracija u nastavne planove i programe vrlo je važna za unapređenje
kvalitete obrazovanja na sveučilištima i unaprjeđenje rezultata obrazovnog procesa.
Tehnologije Interneta stvari daju svoj doprinos u svakodnevnoj organizaciji obrazovnog
procesa, u vremenskoj i prostornoj fleksibilnosti u podučavanju i učenju te neograničenoj
dostupnosti znanja i obrazovnih sadržaja.
Na Sveučilišnom odjelu za stručne studije Sveučilišta u Splitu u proteklih pet godina
kontinuirano se radi na uvođenju novih tehnologija u nastavni proces. Sustav Moodle
značajno je doprinio kvaliteti i količini web sadržaja, te bitno poboljšao komunikaciju
nastavnik - student, ali se njegovi resursi još ne koriste u dovoljnoj mjeri. U radu je
predstavljena i arhitektura udaljenog laboratorija koja je još uvijek u fazi testiranja i koja će se
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Čačak, br. 10, ISSN 2217-2130, 2013.
The Internet of Things Usage in Higher Education

Tonko Kovačević
Siniša Zorica
Ljubomir Malešević
lmalesev@oss.unist.hr
Abstract. In the last decade, technology has significantly changed the process of teaching and
learning, but all that has been done so far is, probably, very small compared to the changes that will
bring the Internet of Things (Internet of Things, IOT) in the years to come. The Internet of Things is a
new paradigm that emerged thanks to advances in telecommunications, the new IP protocol version 6
and nanotechnology integrated into a myriad of electronic devices like mobile phones, home
appliances, watches, vehicles and others. The idea of the Internet of Things is to facilitate the
interaction of "things" with the people and the integration of all of these devices into the network,
which can be managed via the web and receive information in real time. The Internet of Things will
change our society and urge us to consider the way we educate future generations of engineers. The
concept of the Internet of Things and its impact on higher education is presented in this paper. It also
shows both how the University Department of Professional Studies, University of Split, follows the
dynamic development of technology and the vision of implementation of the Internet of things in its
educational processes.
Key words: the Internet of Things, education, remote laboratory, sensors, actuators, RFID
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Communication Platform: Studies – Challenge for Business,
Business – Opportunity for Studies
Daiva Mikalkevičienė
Vilniaus kolegija/University of Applied Sciences, Vilnius, Lithuania
d.mikalkeviciene@vvf.viko.lt
Audrius Baranauskas
Vilniaus kolegija/University of Applied Sciences, Vilnius, Lithuania
a.baranauskas@viko.lt
Abstract. Every single moment of communication is important while integrating studies into business,
and business into studies: everything should be on time and in its own place. The main problem is how
to convert unexploited opportunities into a challenge for a mutually beneficial result. The aim is an
added value for studies-business and business-studies integration, which is obtained while analysing
the study programme speciality modules together with business enterprises via studies-business and
business-studies communication. This article analyses Vilniaus kolegija/University of Applied
Sciences, Faculty of Business Management (hereafter VK VVF) Advertising Management (hereafter
RV) and business enterprises’ cooperation opportunities.
New study process form allows to purify speciality related subjects not only by integrating one into
another, but also by closely relating to business. The ability to present theoretical knowledge to a
student simultaneously together with the business enterprise representative, forms an assumption for
encouragement of not only student’s motivation for studies and self-realization, but also for
opportunities to cultivate loyal employees or product users. The added-value for studies and business
brings mutual benefit, which therefore stimulates a desire to improve and focus on career development
or to foresee broad opportunities for company benefit. The survey and research results show that
contemporary challenges for studies and business mobilize both cooperating parts for deep
communication which leads to new and innovative opportunities. The examples presented in the
article are based on observation, personal experience and direct communication with business
enterprises, graduates, social partners and encompass a 3-year study cycle with lectures, practicums,
events, internships and contracted research final theses. Only after reaching the compatibility and
renewal of all these processes, comprehensive fulfilment of students and teachers’ expectations for
implementing new teaching and learning trends, is possible.
Keywords: communication, studies, business, integration, cooperation.
1. Introduction
Significance of communication in XXI century is constantly increasing. Communication is a
very complex and diverse process. Every organization, aiming for its goals, integrates
universal communicational elements. Communication should satisfy expectations of its
organization groups and individuals by creating preconditions for overall movement of
information: to spread downwards, upwards and crosswise, encompassing all components and
totality in general. According to E. Rodgers (1980) communication is a process, which is used
to transform some idea from the source (transmitter), in order to change recipient’s behaviour.
Two principal subjects are emphasized in communication, i.e. interaction and collaboration,
emerging out of interaction. In the sense of communication (in practical aspect) we shall
review three components of different expectations, participating in the process, which are
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merged together, in order to achieve the unanimous goal of creating the largest added value
for oneself as well as for an entire society: personnel, participating in VK BMF studies
process: lecturers, students of advertising management studies, representatives of advertising
business.
The aim of the education institution, the College itself – to train specialists of higher
professional education, satisfying economic and social needs of Vilnius region and the entire
Lithuania; to ensure studies process that would comply with requirements of European Higher
Education Area by an effective collaboration with representatives of the business area; to
develop students’ general skills and public attitude towards the values, mandatory for work of
college graduates and for continuing education.
Expectation of young people of advertising management studies – possibilities of interesting
and viable career within Lithuania and abroad.
Advertising business enterprises’ visualize young specialists of advertising management as
sophisticated, full of enthusiasm ,able to visualize processes from the creative perspective,
capable of using new scientific and technological achievements, not afraid to face the
uncertainties, liable for the results and keeping up with modern life, or even being one step
ahead.
Problem. How to use unexploited possibilities as a challenge to attain mutually beneficial
result.
Aim. To present the added value of studies - business, business - studies integration.
Objectives:
1. To analyse possibilities of advertising management studies program.
2. To ascertain business enterprises’ challenges for advertising management specialists.
3. To present results of successful communication of studies-business/ business –
studies integration.
It is important to comprehend that neither one of the above mentioned sides is able to act
effectively, without using the provided communication possibilities. Openness, searching of
contacting points and comprehension that we are seeking for one and unanimous aim, opens
more new possibilities for joining business with studies and studies with business and creates
preconditions for students of self-motivation and rapid self-realization in professional area.
2. Preconditions
Advertisement management studies program in VK was started in 1999. Since 2001 the
program has been moved to BMF. In 2008 Department of Communication, responsible for
this study programme, is established. In 2010, during the implementation of EU project
“Modernization of Vilnius kolegija/University of applied sciences management and business
administration study programmes, to ascertain graduates’ competence with business and
Labour market’s needs” No. VP1-2.2-ŠMM-07-K-01-02, AM study programme has been
reviewed; analysis of similar programmes have been implemented by foreign partners:
Erazmus, SPASE (Polytechnical Institute of Beje –Portugal; Mechelen University College –
Belgium, University College Arteveldogeschoo. (Mocoma) –Belgium, University of Liepaja –
Latvia, Polytechnical Institute of Lisbon, ISCAL – Portugal, Plantijn University College –
Belgium, Ite University of Nicosia – Cyprus, University College in South-West Flanders –
Belgium, Niels Brock Copenhagen Business College – Denmark, Tietgen Business College –
Denmark, University of Tratu – Estonia, Lillebealt Academy of Professional Higher
Education – Denmark, Fontys University of Applied Sciences – Netherlands, European
University Cyprus – Cyprus, DE Fresenius University of Applied Sciences – Germany);
contacted employers, analysed comments and requests of employers, students’ requests;
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regarded to social stakeholders’ survey, socio-economic development of the country,
development of science and technologies and by invoking modular, rather than professional
form of teaching, a newly developed AM study programme has been submitted for Centre for
Quality Assessment in Higher Education. In 2011 study programme has been approved by
national experts. In 2014 AM study programme has been accredited for a maximum 6 years
period by international experts. The essential moment: study programme and study process
cannot be dissociated from business and such idea has been drawn to business area for this
entire period. Without having factual possibility to feel connection with business, student
would not be able to acquire skills, necessary in this business. Business enterprises would not
be able to create product with added value without investing their time and efforts, and thus,
contributing to programme development by participating in study process by teaching
specialty subjects, participating in events, providing internship possibilities. The work has
been conducted in parallel in all directions and with involving employers, actual advertising
business enterprises and all students of AM studies, as well as teaching personnel.
Communication with business representatives consisted of several stages. Primarily, the
number of business enterprises, willing and able to participate in diverse areas, has been
determined. Subsequently, specialists and leaders of these enterprises have been invited to
general meetings, events, involved in miscellaneous working groups, invited to teach some of
the specialty subjects. Another niche are graduates, who have already finished their studies
and are willing to share their acquired experience with others, to view the studies from
student’s and specialists of business enterprise perspectives. Interaction with lecturers is
processed by constantly analysing tasks, teaching methods, possibilities for achieving better
result, improving teaching quality and integrating innovate teaching methods. Communication
with students is based on mutual comprehension and confidence, mutual respect and
assistance, involvement into studies and self-realization processes via miscellaneous factually
implemented tasks, projects, events, as well as assessment analysis of feedback conversations,
essays.
3. Implemented ideas
Currently studies have been not only the theoretical postulates, but particularly the direct
perception of theory and applying it practically in the integrated tasks, which indicate how the
acquired knowledge may be applied when carrying out the research and consolidating the
special, social and personal abilities.
Example I is the “ReDi”, which began in 2010 and is the project/event organised by the
students of the advertising management – Advertising day “ReDi”. The event itself is first of
all meant to increase awareness of the study program among the high-school graduates as well
as to introduce the specialists of the advertising business with the study program and the
provided possibilities. In the module called “Leadership and creativity” the students form
their abilities and skills based on their personal interests and needs. Here they are able to
create a virtual advertising agency, may submit Curriculum Vitae and motivational letter to
obtain the desired positions, distribute the responsibilities and later provide their own ideas
for the event. The gathered team of teachers and business representatives choose the most
successful idea that was provided, which is implemented by the students in the further module
“Advertisement”. The event consists of two parts: educational and entertaining. Educational
part consists of attracting the representatives of the real business to this event, where they
share the subtleties of advertising business. The following people have already participated in
these events: Marius Jovaiša, the author of the album “Neregėta Lietuva”, publisher and
photographer; Gintautas Šeputis, manager of KOMAA (Association of Communication
Agencies of Lithuania); Tomas Ramanauskas, manager of the LLC “The New”; Algimantas
Jablonskas, manager of the LLC “AJ šokoladas”; actress Nijolė Oželytė; Francois Destandau,
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designer from France; Tadas Vidmantas, actor and director; Jogaila Morkūnas, presenter in
the events and TV shows; Jonas Nainys and Rolandas Mickevičius – RADISTAI, radio
presenters; Gytis Giniotis, manager of the advertising agency “Not Perfect”; Vytaras
Radzevičius, journalist, editor of newspapers and magazines; former students of advertising
management: Inga Grigalytė (THE MAGIC Production House, casting director), Eugenijus
Mikalauskas (Freelance technical director of cinema) Evaldas Venskutonis (2013 Startup‘as:
Watchar Augmented Reality Marketplace manager), Domas Sabockis (2013 Startup‘as, head
of “Dragdis”) and many others. Within five years, a total of 22 representatives of business
were invited to this event, who shared the experience that they have, various stories of success
and subtleties of advertising business in the current society. In order to implement this task,
students search for information about the invited person independently, go to meetings,
submit the concept of the event and coordinate the topics for the lectures. Together with the
invited teachers there is also a part meant for entertainment, while observing the advertising
business from different angle every year: history, TV advertisements, invisible advertisement
etc. Students create a logo, a message, prepare a script: they choose schools to which they
submit information, inform the media about the event, receive the required permits from state
institutions, coordinate the possible variants of funding with business companies, distribute
the printed advertisements, posters, announce the information through various channels of the
media, publicize their sponsors and friends of the event. In 2014, the event was already
sponsored by 10 business companies/sponsors, by doing it in various forms. In this project the
students are given the opportunities to practically prove their acquired knowledge and
abilities, to reveal their creative ideas, to work in a team and to be able not only to plan, but
also to achieve the set goals related to the advertising management study program: to
implement their first real advertisement project.
The contribution of the business representatives in this process is two-fold. On the one hand it
is the primary starting point, which allows the students to provide the formulated order for the
event, the so called Brief. The advertisement companies first of all submitted their internal
organisational structures. Various positions were analysed and then 11 mostly used positions
in the advertising companies were prepared, as a basis for founding the advertisement agency
of students, for preparing the task and for final implementation (Table 1). When cooperating
with the manager of the advertisement agencies, the teachers working in the modules and the
working group which was created to organise the event and the order for the event submitted
to the students was prepared (Table 2).
Table 1 ADVERTISING AGENCY OF VILNIUS COLLEGE
Position Position description
1. Agency manager He is the head of the agency, an inspiration for his team as well as a
strategist, administrator and the guarantee of major projects. This
position requires an individual, who can be described as a well-
organized person, charismatic leader, and vibrant salesperson,
sociable and communicative. He is required to possess not only clear
perception of humanity, but also mathematical and analytical skills.
1.1. Agency The assistant manager, responsible for all economic and other
administrator agency related matters, who always keeps a level head, is able to
multitask and looks after the well-being and comfort of the
employees. This position requires a lot of attentiveness, leadership,
communicative, and organizational skills.
2. Creative director He is the heart of the agency – the leader of the creative process
department. The main requirements: creativity, strategic thinking,
ability to gather the creative team, to inspire it and to guide it
towards unanimous achievements.
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3. Copy editor He is a creative director's left arm. Responsible for all the text, as all
great works start with a single word. The main requirement:
inspiring writing.
4. Advertising designer The job involves layouts sketching, main requirements for the
position include work with Adobe Illustrator, Adobe Photoshop, and
Adobe InDesign or Corel Draw software. Must be able to identify
colors and know at least the basic principles of composition process.
5. Project director The spine of the agency, directly responsible for all the agency's
assigned projects. The main salesperson and coordinator, the
metaphorical bridge between the client and the creative team.
Essential requirements: marketing, interpersonal and organizational
skills, communicability, flexibility, determination.
5.1. Project manager The greatest project director's helper, who plans, organizes and
executes the implementation of all advertising projects. The main
requirements – organizational, operational and management skills,
flexibility and ability to find appropriate solutions.
5.2. Assistant project Assistant project manager assist with day-to-day duties, which must
manager be completed for the agency to run successfully. The important part
here is to DO and leave the philosophizing behind. Required:
positive energy, attentiveness, accuracy and helpfulness.
6. Production manager He is responsible for the production of all promotional means as
well as logistics. Economic or technical judgment, patience,
resistance and ability to complete a task are the key factors for this
position.
7. Media planner He is the job entitles determining the best mix of media channels in
order to achieve the advertising campaign's objectives. Main
requirements: fine analytical knowledge excellent research skills,
confidence when negotiating and data recording.
8. PR expert He is the public relations specialist, maintaining a close professional
relationship with journalists. Requirements: excellent
communication skills both orally and in writing. Must be able to
create piquant posts and build beneficial relationships. The true
master of intrigue.
Table 2 Order for the event ReDi 2014
THE ADVERTISED PRODUCT

Vilnius College, Faculty of Business Management (VICO BMF) Advertising Management
College Studies programme
Advertising management is a popular, exclusive and prestigious profession. It is one of the top 20
most popular higher education study programmes in the Republic of Lithuania. It is chosen by
motivated, communicative and creative individuals.
Objectives of the VICO BMF Advertising Management study programme :
 To prepare advertising managers, who would be able to plan and organize advertising
campaigns as well as promotional activities in the advertising agencies.
 To create and develop special (creativity, flexibility, dynamism, creation of pleasant
moral environment) and general (communication in foreign languages, computer and
mathematical literacy, self-esteem and continuous personal development) personal skills
as well as civil moral values.
 To award the students with a higher education degree, which will enable them to seek a
successful career in a highly expanding advertising market.
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CREATED BRANDS:
 “Advertisers” (current students of Vilnius College Advertising Management study
programme or former graduates )
Facebook: https://www.facebook.com/reklamukai?ref=h
Blog: HTTP://VIKOREKLAMA.WORDPRESS.COM/
 “ReDi” (Event dedicated for the advertising day)
Blog: http://redi.viko.lt/penktoji
DESCRIPTION OF THE CONTEXT:
Since you already are studying Advertising Management, you are fully acquainted with the study
programme. As the future advertising managers, you must be familiar with some basic laws of the
advertising business world and are able to create advertising business strategies, gather the most
professional advertising creative team, organize effective promotional campaigns, understand the
psychology of advertising and the creation technologies. You know perfectly well, what type of
study this is, what skills are essential for the advertising managers, what you must be prepared for
and what requirements will the future employers present. You are the greatest representatives of
this study program. You are able to objectively state your arguments, why this course is worth
studying and help to reach a decision for those who have trouble over choosing the right study
programme for their future.
For several years now the second-year Vilnius College students from the Faculty of Business
Management are organizing the traditional event, called the ReDi (the day of advertising). This
event gathers a number of creative individuals, who work in the advertising field as well as pupils
and students, who plan on studying advertising secrets in the future and businessmen and partners
of the Faculty (considering they are the present and potential employers). This event is a unique
chance to see what the advertising studies are all about!
THE PURPOSE:
That this study programme would be chosen by motivated future students.
OBJECTIVE:
To introduce the Vilnius College Advertising Management study programme and to encourage the
future students to choose it.
GOALS:
1. To present the benefits of this study programme
2. To introduce the students and their lecturers
3. To present the career prospects
4. To attract the target audience
5. To spread the detailed information about this event and future in advertising
management field.
MEANS:
Traditional event of the advertising day ReDi. The clear strategy of the event must be created so it
would help to establish the main objective: to attract a much greater target audience (pupils,
advertising and/or business world representatives, students and lecturers).
AUDIENCE:
1. Pupils (potential students of the Advertising Management students)
2. Advertising management and business representatives (potential sponsors and partners)
3. The current students of the Advertising Management study programme
4. Vilnius College Faculty of Advertising Management
5. Vilnius College
ADVERTISING MANAGEMENT STUDY PROGRAMME/SERVICE
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Profession: Advertising manager
Advertising managers are being prepared to work in the marketing departments of various
enterprises and companies as the managers of the brands, as well as project managers in the
advertising agencies, assistant managers and media planners in advertising and specialized media
agencies. The graduates will be able to:
1. Analyse and research the advertising business.
2. Reach decisions related to advertising creation process.
3. Manage communication processes in the advertising business environment.
4. Plan and execute promotional campaigns.
5. Organize advertising sales.
6. Manage information, human, material and finance resources.
7. Structure skills and abilities according personal interests and needs.
YOUR EXPERIENCE
The ReDi event is being organized five years in a row since 2010 till 2013.
EVENT FUNDING:
The funding is not provided.
Possibility to attract sponsors. Motivation. Important factor is to reveal how significant this event
is, what makes it exclusive and what benefits might the attendance bring for the sponsors.
THE DATE OF EVENT:
The ReDi event is to be held on the 13th of March, 2014.
ADDITIONAL INFORMATION:
The first Advertising Management study programme in Vilnius College was implemented in the
year 1999 m. The first students of this programme graduated in the year 2002. Year 2011 marks
the graduation of the tenth Advertising Management students’ course. Duration of the full-time
studies is three years, 180 credits and the duration of the extended studies is four years.
ReDi (Day of Advertising) – is a traditional annual event, organized by the second-year students
of Vilnius College Faculty of Advertising Management. The first ReDi event was held in the year
2010 and this year it will mark its 5th anniversary.
P.S. Please pay attention, that not so many people (not only the students and lecturers from the
Faculty of Advertising Management and other Faculties, but other individuals as well) are aware
what the ReDi event is, what is it objectives, traditions and history.
On the other hand it means consultations with the representatives of business on integration in
it: meeting with students while discussing current topics, coordinating financial aid for the
essential needs of the event, attracting media for publicity etc.
Such communication allows all three cooperating sides to recognise the benefits: business
representatives are able not only see what the future specialists are capable of doing, but also
share information about this inside their company as well as outside of it, which allows
spreading positive information when searching for the new contacts; students are able to
directly see and hear what and how should be done in order to reach the set goals and
operatively use it to ensure the place for internship in the desired company. From the point of
view of person/lecturer participating in the study process, it is a possibility to look at the
business processes more closely, to coordinate internship and to be more involved into closer
cooperation.
Example II is the project implemented in 2012, called “Pažink save ir savo bendraminčius
studijuojančius reklamą” (Know yourself and your colleagues studying advertising), by
organising the common lecture for three courses, which includes three interconnected
modules: Entrepreneurship (developing entrepreneurship – course I), Leadership and
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creativity, course II, and course III called Management of the projects, by providing an
opportunity to integrate common task both in the first, second and third courses. It is exactly
the case when the strongest accent on interdisciplinary communication of modules appears,
when not only the communication inside the module itself is coordinated and not only on the
level of one course, but by integrating all three different courses and the tasks formulated in
them, which may complement the overall completeness of the project seeking for the result of
cooperation. In such way, the lecturers who teach different disciplines and cooperate among
themselves, find new ways and possibilities to increase the motivation for students. The tasks
for the students are formulated in each of the modules in order to achieve the wanted result
and it is expressed by the project implemented in reality, which reveals the features of a
leader, by finding creative decisions and submitting entrepreneurial aspects of completing the
task. This was done for the second year with a slightly changed format, with the changed
name “Reklamaičių giminės balius”, seeking to bring together students from all of the three
courses to perform the future common work in the studies of the faculty and participating in
various business projects. It allows the students to share their acquired knowledge and
experience.
Example III. In 2013, direct integration of the specialists of the advertising business to the
study process in the lectures. In the course I, module Entrepreneurship, one of the three
subjects is the Introduction to advertising studies/business. This academic year the
experiments were carried out, on the basis of which, leaders and specialists of different
advertising companies were integrated for increasing the motivation of students for their
studies. In the course I, advertising management is studied by 78 students. The average
participation in the lectures varies around 75% and when advertising business representatives
arrive to the lectures, the interest of the students’ increases by on average 10%. Including
business people to the taught course consists of two different ways. The first one is when the
business representative arrives and tells students about his business, its specifics, answers the
questions and established the contacts for further, now direct, cooperation with a student
(includes into various activities of the company: representing in the expositions, help in the
conferences etc; invites to come and have internship in their company; order to write a thesis
on the theme which is relevant for the company; raise a potential employee for themselves).
Naturally this integration is important in such case, when a young person is hesitating whether
he chose correctly and therefore it is integrated in the first course, at the beginning of the
studies. In we may distinguish the following activities of the companies in the advertising
business: agencies providing all the services related to advertising; agencies providing
creative services; agencies providing services on public relations; agencies providing media
services; agencies providing interactive services; companies providing services of
advertisement production, marketing activity in companies and other, then people
representing these companies will be able to properly reveal the exclusivity and uniqueness of
the activity, the necessary abilities, and personal features, which are needed for the work in
these companies. During this course students met with representatives of seven different
companies, which helped them to better understand the studies that they have selected:
1. Saulius Vanagas, Sales and Marketing Director of group of undertakings “FCR
media Lietuva”, former graduate (marketing activity);
2. Vitalis Paradnevičius, manager of LLC “ReFormus” (advertisement production
company);
3. Romualda Stonkutė, project manager at LLC “PR SERVICE” (agency providing
services of public relations);
4. Salomėja Normantaitė, BTL manager of the agency LLC “Totem Promo” (agency
providing all the services);
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5. Dovilė Strazdienė, manager of the company LLC “ODRI” (agency providing all the
services), former graduate of advertising management;
6. Arijus Žakas, director of LLC “Socialus marketingas” (agency providing interactive
services);
7. Rūta Slušnytė, editor of LLC “Verslo žinios” (company providing media services).
I will quote several responses from the students, which they submitted when writing the essay
for this part. “These lectures are one of the most interesting”. “It is interactive, requiring
creativity, logic thinking, ability to evaluate the situation and many other features...”. “The
lecture is the most interesting when it is taught by the people related to the advertising
business”. “[...] the idea to invite famous people, who have achieved something more and
who are examples to us is just perfect!” “[...] this seemed to me modern, new and very
warming”. “[...] this provides us with good understanding about the advertising business, its
subtleties and possibilities”. “The visits of the guests from various specialists and all the new
specialists every time, helps to decide not only where would you want to work, in which
company, but also introduces each field separately”.
Involving business representatives into the lectures would motivate the students to analyse the
company from which the invited person would arrive in advance and to think what would
they like to ask, what is interesting to them and also it was the part of the students’ reporting
portfolio, which included the tasks related to the business companies and specific people. The
reflection on all the meetings took place in other part of the module called entrepreneurship,
where students would introduce the teacher himself, and the company from which he came
and analyse various aspects of success that they found during the meeting or even at the time
of preparing for it. Such division allows grasping, understanding and realising the subjects
required for the profession better as well as different ways to reach them. It allows working
together, seeking one common result – to analyse and research the environment of
advertising, for the representatives of business, for the lecturers, who teach their subjects and
for the students.
The second variant is concentrated in attracting the business specialists to teach a part of a
module or even the whole module. It is more frequently applicable when teaching the
modules necessary for profession, where the direct connection of knowledge through practical
subjects is very important. People from business companies teach the following modules:
advertisement, marketing, computer and graphic design for business etc.
Example IV is the event consolidating marketing abilities for the students of the second year,
where the groups of students are gathered and they get the task to prepare marketing for the
product to enter it into the market. Students create or improve the current product, prepare the
whole plan for entering the product into the market, create the whole product communication
and present all of this visually in the public event. Representatives from the real companies
participate in the event and evaluate every group, the presentation of their products, hear the
answers to the provided questions and evaluate it according to the established criteria. The
most successful group is awarded with a prize established by the businessmen. The possibility
for the students to test themselves in different activities: transferring the knowledge into
practical activity, presenting personal communication features, finding a potential employee,
understanding their weak spots and in the wish to seek the perfection. Lecturers are able to
meet the representatives of business to establish further contacts, which are necessary for
creating tasks based on the examples of the real companies. Business representatives arrive
interested in the search of new ideas, search of new employers, and to consolidate the grounds
for cooperation.
Example V related to immediate communication between the lecturer and business
representative, as well as involving him to strengthen students’ expectations for the need of
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theory. I will mention the module of managing projects, when theoretical lectures are taught
together with business representative. The lecturer teaches a lecture, presents the main
theoretical postulates and the representatives of the real business immediately present the
examples, on how all this appears in the business and formulate tasks from the situations in
their business in order to consolidate this theoretical knowledge that they have just heard.
Such way of presenting is interactive, allowing the students to understand how important it is
to realise the theory and how this theory needs to be applied to situation, business or simply to
life. Teaching the lectures by two people is a consequence of intimate, immediate and sincere
cooperation. The benefit for students is obvious. The benefit for the lecturer is relating the
theory with the profession. The benefit for the business representative is attracting new people
for the development of the activity in their company (the solutions to the provided task, the
unique ideas, attracting to take an internship, publicity for their own company to other
companies through students, in which they will later be interns or will be the employees of
such companies, possible employment).
Example VI is internships. In the course of five years, the data base for internship for
advertising management students is close to 500 companies. Each student has a possibility to
search the data base for internships, the descriptions of the companies and reviews after the
internship, as well as to choose his place for internship. Naturally, internship may be
cooperated with a new company if there will be possibility to achieve the result of the
internship. During internship, the lecturer communicates with all the companies, where
students perform internship as well as meets with manager of internship in the companies and
this constitutes approximately from 25 % to 50 % of all the companies. Such visits to the
companies allows both sides to get better insight into the essential abilities that need to be
taught in the studies, as well as to base their general position on how and why it is essential to
communicate for both teaching institution and the business company. For lecturers it is
finding the long-term relation and possibility for cooperation. For business companies it is an
opportunity to attract the necessary specialist. For students this is a possibility to find the
potential working places. All of this becomes a beautiful and beneficial beginning for
cooperation and development.
4. Results
Advertisement management studies are organized in modules, consisting of several mutually
complementing subjects.
In order to attain module’s results, mutually complemented interdisciplinary tasks are
organized. Possibility to join together several modules and to arrange integrated tasks to
achieve the result has been projected in one course. Interdisciplinary task organization
methodology has been extensively applied for different courses. Lecturers are provided
possibilities for apprenticeships in business enterprises, as well as involvement in business
situations that could be further conveyed when organizing different tasks.
Collaboration with business enterprises is based on business representatives’ involvement in
studies committee; contraction of collaboration agreements; meetings of members of
Department and lecturers of AM study programme, which are organized in business
enterprises; invitation of advertisement specialists to teach modules; integration of
representatives of advertisement business in taught subjects of different modules, thus helping
to formulate business-related practical assignments, topical assignments for projects, topics
for the final thesis; students acceptance to practices.
The presented six different examples approve that nothing appears from nowhere and does
not disappear into nowhere. If business requires specialists and studies – students, it is
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necessary to enact close partnership, which enables new preconditions to analyse the attained
results, opens new possibilities.
Collaboration merges employers/business representatives, teaching personnel/lecturers and
studying youth/students, by applying horizontal, vertical “up” and “down” communication.
5. Conclusion
Lecturers integrate interdisciplinary teaching in advertisement management studies’ specialty
modules, such as entrepreneurship, marketing, advertisement, organization of events and
recreation, leadership and creativity, project management.
Students are provided preconditions to study, as well as possibilities to consolidate results,
acquired during study process, via advertising business prism: during the lectures, events,
practices and by further being hired by representatives of advertising business.
Advertising business enterprises present a clear description of the required specialist and
base such description on specific works, so that the future specialist would acquire knowledge
and practice skills, necessary for specific specialty, what is very important in order to
sequentially and meaningfully teach modules and related topics.
Enterprises that do not invest in specialists’ training lose possibility to train specialist, who
would factually increase enterprise’s activity results by bringing the model of added value
creation for that specific business area and specifically for that enterprise, from the moment
this specialist is employed.
Communication is the base that opens various possibilities for both – business and studies, by
each time discovering more and more innovative methods of collaboration that make studies
more interesting, attractive, modern and motivates business to come, search and act, together
implementing aims via the fastest, even though, not an easiest chain of successful business
and professional specialists.
We, studies, declare - we are open for business. Business announces – we are prepared to
invest into good specialists’ training.
References
Baršauskienė V., Janulevičiūtė B. – Ivaškevičienė. (2005) Komunikacija: teorija ir praktika:
vadovėlis. Kaunas: „Technologija“
Bartol, K. M.,Nartin, D. C. (1991) Management. New Yourk: McGraaw-Hill
Guščinskienė J. (2000) Organizacijų sociologija: vadovėlis. Kaunas: „Technologija“
Prunskus, V. (2007) Gando tapsmas: komunikacinio ritualo etapai. Filosofija.Sociologija, 2, p
81-93.
http://redi.viko.lt/penktoji
https://www.facebook.com/reklamukai?ref=h
http://VIKOREKLAMA.WORDPRESS.COM/
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Popularna pjesma – autentični nastavni materijal u podučavanju
stranoga jezika
Katarina Krnić
katarina.krnic@oss.unist.hr
Sažetak. Na samome početku članka ukratko se predstavlja termin popularne pjesme (kancone) kojoj
u skupini auditivnih nastavnih sredstava pripada jedinstveno mjesto. Članak razmatra didaktičku ulogu
kancone u nastavi talijanskoga jezika, no naglašena je mogućnost jednake primjene ovog didaktičkog
materijala i u nastavi drugih stranih jezika. Zatim se navode kriteriji o kojima je nužno voditi računa
pri njezinome pravilnom odabiru u nastavi stranoga jezika. Potom se ističe važnost uvodnog dijela sata
u kojem se učenici, snabdjeveni relevantnim podacima o odabranoj pjesmi, oslobađaju treme,
nelagode i straha od novog, u nastavi ne tako često prisutnog medija, čime se stvara opuštena, za rad
ugodna atmosfera. Nadalje, sistematično se nižu brojne aktivnosti koje se provode nakon stjecanja
globalne orijentacije, a čiji cilj je tekst pjesme učenicima približiti u potpunosti. U nastavku se ističe
mogućnost rada na gramatičkim strukturama preuzetim iz teksta koje postaju okosnicom pri izradi
raznovrsnih vježbi pogodnih za učvršćivanje gramatičke kompetencije. Ono što zatim slijedi jest
čitava lepeza dobro osmišljenih nastavnih aktivnosti koje imaju za cilj upoznati učenike s neiscrpnim
leksičkim mogućnostima talijanskoga jezika te doprinijeti sistematskom proširivanju vokabulara.
Vježbe koje se potom predstavljaju streme učvršćivanju govorne kompetencije učenika što
podrazumijeva aktivno vladanje fonetsko-fonološkom komponentom jezika; njegovim izgovorom,
ritmom i intonacijom. Nadalje, naglašava se važnost pjesme u osvješćivanju značajki vlastite
kulturološke stvarnosti te prihvaćanju različitosti one strane što za posljedicu ima učvršćivanje jako
bitne, no u nastavi često zanemarivane kulturološke kompetencije učenika. Povezivanjem odabrane
pjesme s tematski bliskim novinskim i/ili književnim tekstom otvaraju se višestruke mogućnosti rada
na svima četirima jezičnim vještinama. Naposljetku, iznose se primjeri rada na ovome autentičnom
nastavnom materijala u ponešto drukčijem, lepršavom aranžmanu. Ovaj nastavni trenutak na poseban
način budi intelektualnu znatiželju što uvelike pospješuje proces učenja. Na kraju članka smjestili su
se razlozi koji opravdavaju didaktičku primjenu popularne pjesme u nastavi te poziv svim
nastavnicima stranoga jezika na njegovanje glazbene tradicije zemlje čiji jezik podučavaju i u
nastavnim okvirima.
Ključne riječi: popularna pjesma, materijal, kriteriji, obrada.
1. Uvod
U nastavi stranih jezika već se desetljećima rabe raznovrsna auditivna, vizualna i
audiovizualna nastavna sredstva (Petrović, 1988). U skupini auditivnih nastavnih sredstava
jedinstvenošću i šarolikošću važno mjesto svakako pripada popularnoj pjesmi (kanconi).
Članak razmatra didaktičku ulogu kancone u nastavi talijanskoga jezika, no jako je bitno
naglasiti mogućnost primjene ovoga didaktičkog materijala i u nastavi drugih stranih jezika.
1.1 Popularna pjesma (kancona)
Popularna pjesma (kancona) glazbena je kompozicija u trajanju od tri do šest minuta napisana
za jedan ili više glasova. Instrumentalna pratnja, pažljivo birana rima te strofe i refren koji se
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periodički izmjenjuju, daju joj prepoznatljivu strukturu. Domenico Modugno, davne 1958.
godine, s pjesmom „Nel blu dipinto di blu“ zablijesnuo je na Festivalu talijanske kancone u
Sanremu i tako otvorio vrata ovoj glazbenoj formi. Slijedili su ga Gino Paoli, Luigi Tenco,
Fabrizio De André, Adriano Celentano, Lucio Battisti i mnogi drugi (Costamagna, 1990).
Jezik talijanske popularne pjesme karakteriziraju određena gramatičko-stilska obilježja.
Naime, nemoguće je ne primjetiti izuzetno čestu uporabu osobnih zamjenica u 1. i 2. licu
jednine čime se naglašava snaga ljubavnog dijaloga (P. Meneguzzi: „...mentre io penso a
te...“). Nadalje, inverzija riječi danas je postala gotovo uobičajenom pojavom među
talijanskim tekstopiscima (B. Antonacci: „...cose che spiegare non potrai, che capire non
vorrai...“). Što se glagolskih vremena i načina tiče, na prvome mjestu po brojnosti svakako su
futur (D. Battaglia: „...domani lo capirò, domani ci sarò...“) i imperativ (L. Carboni:
„...capiscimi e sognami...“). Bogatstvo i izražajnost leksika ovise prije svega o autoru, temi
pjesme te društveno-povijesnom razdoblju u kojem je ona nastala. Moguće je primijetiti kako
talijanskim popularnim pjesmama prevladava govorni, lako razumljiv jezik. Njime se
najopjevaniji ljudski osjećaji poput boli, radosti, ljubavi, mržnje i nade lako i jednostavno
ulijevaju u srca slušatelja. Popularna pjesma u Italiji se afirmirala tijekom 20.-og stoljeća, a
gipka melodioznost te emotivno snažno obojeni stihovi čine ju rado prihvaćenom i
prepoznatom daleko izvan granica susjedne nam zemlje. Danas se smatra prikladnim
nastavnim sadržajem koji plijeni i zadržava pažnju učenika, a nastavni sat čini dinamičnim i
uvijek nanovo svježim.
1.2 Kriteriji pri pravilnome odabiru popularne pjesme u nastavi stranih jezika
Nastavna sredstva i pomagala u nastavi stranih jezika mogu imati važnu ulogu ako se planski
i osmišljeno primjenjuju. Uspješna primjena nastavnih sredstava pretpostavlja pravilan izbor
sredstva u odnosu prema konkretnom zadatku nastave, pravilno korištenje odabranog sredstva
te vješto rukovanje njime u provedbi tog zadatka (Petrović, 1988). Motivacija je snažan
čimbenik koji doprinosi uspješnosti nastave, a nastavna sredstva posjeduju snažno
motivacijsko djelovanje.
Primjena kancone u nastavi stranih jezika didaktički je opravdana samo ukoliko sadržajno
potpuno odgovara jezičnoj kompetenciji, dobi i interesima onih kojima je namijenjena te
ukoliko se njezinom primjenom ostvaruju planirani nastavni ciljevi.
Tako će, primjerice, učenicima elementarnoga jezičnog znanja biti primjerene kraće pjesme
jednostavnih gramatičkih struktura, standardnog jezičnog izgovora, sporog ritma, konkretnog
leksika (G. Paoli: „Il cielo in una stanza“), dok će onima koji talijanskim jezičnim sustavom
već prilično dobro vladaju osobit izazov predstavljati pjesme složenijih gramatičkih i
sintaktičkih struktura, bogatijeg leksika, nesvakidašnjih stilskih figura (Mina: „Una donna
una storia“). Dijalekatne jezične izričaje potrebno je sačuvati samo za one učenike čiji stupanj
jezične kompetencije uistinu jamči razumijevanje takvih sadržaja (A. Venditti–rimski, P.
Daniele–napolitanski). Nastavnik ni u kojem trenutku ne smije zanemariti interese i sklonosti
svojih učenika priklanjajući se isključivo onim pjesmama koje su im tematski bliže (ljubav,
prijateljstvo...). Ponekad je uputno pronaći temu blisku predmetu njihova studija (turizam,
ekologija...). Nadalje, potrebno je uvažavati i glazbeni ukus učenika te im predstavljati one
njima bliske stilove (rock, pop, rap...).
Kad govorimo o obilježjima same popularne pjesme preporučljivo je odlučiti se za one koje
su kulturološki snažno obojene te predstavljaju autentične sličice iz talijanskoga života
(blagdani, gradovi, suvremeni društveni problemi...).
Nastavnik koji odluči brojne didaktičke mogućnosti rada na pjesmi primijeniti u nastavi mora
imati jasno definirane ciljeve. Tako će, primjerice, za određene gramatičke ili komunikacijske
elemente odabrati tekstove koji jamče uspješnost njihova uvođenja i/ili učvršćivanja
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(kondicional C. Baglioni: „Questo piccolo grande amore“ , futur A. Bocelli: “Con te partirò“
...), a ukoliko je cilj obogatiti leksik određenog interesnog područja nužno je pronaći tekst koji
semantički udovoljava traženim nastojanjima.
Iz svega navedenoga nameće se zaključak kako je pravilan odabir pjesme u nastavne svrhe od
neprocjenjiva značaja. Naime, nepravilan izbor bilo kojeg nastavnog sredstva u odnosu prema
konkretnome zadatku nastave te njegova neusklađenost s jezičnim znanjem učenika može kod
onih kojima je namijenjeno izazvati nelagodu i odbojnost što u konačnici dovodi do
usporavanja i/ili pogrešnog usmjeravanja procesa učenja.
Kako i sama ponekad zavirim u šareni svijet glazbe, u nastavku ću navesti neke od uistinu
raznolikih mogućnosti rada na njoj.
2. Rad na odabranoj pjesmi
2.1 Rad na odabranoj pjesmi u uvodnome dijelu sata

Na samome početku nastavnoga sata poželjno je učenike u potpunosti osloboditi treme,
nelagode i straha od novog, u nastavi ne tako često korištenog medija i tako stvoriti opuštenu,
za rad ugodnu atmosferu. Moguće je učenicima približiti željeni sadržaj jednoznačnim,
sugestivnim, usmeno postavljenim pitanjima koja ih čine protagonistima priče u koju se
upravo upuštaju te u njima bude za usvajanje novih sadržaja tako potrebnu znatiželju („Volite
li glazbu? Koji smjer u glazbi osobito volite? Poznajete li kojeg talijanskog
pjevača/pjevačicu? Koja je vaša omiljena pjesma? O čemu pjeva?...). Zatim je uputno
učenike snabdjeti bitnim podacima o izvođaču, o samoj pjesmi te o društveno-povijesnom
razdoblju u kojem je ugledala svjetlo dana (Mezzadri, 2006). Cilj ovog uvodnog dijela sata
jest učenike „zagrijati“ (riscaldamento) za nastavnu aktivnost koja slijedi te u njima umanjiti
nelagodu stvorenu mišlju da će tekst na stranome jeziku morati slušati bez pismenoga
predloška.
Nakon dinamičnog uvoda učenici po prvi puta slušaju odabranu pjesmu bez gledanja pisanoga
teksta. Na taj ih se način postupno izlaže receptivnoj jezičnoj vještini razumijevanja slušanoga
teksta koja kao u pravilu prethodi razvoju produktivne vještine odnosno razvoju govora
(Prebeg-Vilke, 1977). Ono što potom slijedi jesu vježbe koje za cilj imaju provjeriti
razumijevanje teksta. Ono globalno u kratkom vremenu može se provjeriti pismenom
vježbom tipa ispravno/pogrešno (vero/falso) u kojoj učenici samostalno odabiru onaj odgovor
kojega smatraju ispravnim. Važno je istaknuti kako točan odgovor nije uvijek odraz
istinskoga razumijevanja teksta; naprotiv, često je posljedica puke slučajnosti ili dobrog
učenikovog pamćenja. Nakon stjecanja globalne orijentacije i ponovnog slušanja pjesme
učenici mogu pristupiti pismenoj vježbi u kojoj nepotpuni tekst nadopunjavaju namjerno
izostavljenim riječima. Radi se o tzv. close-testu; umjesto riječi na talijanskome jeziku
učenicima se mogu dati njihovi ekvivalenti na hrvatskome jeziku, za svaku izostavljenu riječ
moguće je navesti prvo slovo ili im ponuditi izbor od nekoliko riječi od kojih samo jedna
odgovara jezičnome kontekstu. Atraktivnost ove vježbe ovisi dakle o mašti i dovitljivosti
nastavnika. Ponovnim slušanjem učenici mogu samostalno provjeriti odgovor. Redove teksta
pjesme poželjno je numerirati kako bi snalaženje u njemu bilo što jednostavnije i uspješnije.
Vježbe koje je preporučljivo dalje provoditi imaju za cilj značenje teksta učenicima pojasniti
u potpunosti. Primjerice, učenike se može pozvati da u tekstu pronađu one riječi i/ili rečenice
čije značenje odgovara onome zadanih definicija (Eros Ramazzotti „Adesso tu“; strada
faticosa da percorrere perché ripida, riga 13 – la salita). Nadalje, za svaku od navedenih
riječi mogu pristupiti pronalaženju srodne riječi druge vrste (od zadanih pridjeva pronaći
pripadajuće imenice: facile, giovane, solo). Od učenika se dalje može tražiti da, povezujući
dijelove rečenica iz dvaju stupaca, formiraju smislene jezične cjeline (ci sei tu - a dare il
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senso ai giorni miei, r.16). Potom odabrane „slike“ iz teksta mogu samostalno parafrazirati
(guardare in faccia la realtà, r.5). Vježba višestrukog izbora (a scelta multipla) stavlja ih
pred nimalo jednostavan izazov odabiranja onoga odgovora kojega, među onim ponuđenim,
smatraju ispravnim (Eros Ramazzotti canta „Adesso tu“ a.) per i ragazzi della sua età, b.) per
gli adulti, c.) per la sua ragazza). Dakako, pritom mogu usmeno iznositi razloge te tako dati
osobni pečat interpretaciji pjesme.
2.2 Rad na gramatičkim elementima jezika
Tekstovi talijanskih popularnih pjesama pokazali su se didaktički opravdanima i za
uvježbavanje gramatičkih elemenata jezika. Gramatičke strukture uzete iz teksta no ponešto
prilagođene ciljevima vježbe mogu postati predloškom pri izradi raznovrsnih vježbi
zasnovanih na transformaciji (preoblikujte rečenice iz neupravnoga u upravni govor; lui dice
che è innamorato cotto), supstituciji (zamijenite veznike odgovarajućim oblicima glagolskih
priloga; poiché sono nato ai bordi di periferia, non conosco bene il centro della città), sintezi
(povežite dijelove rečenica u smislenu jezičnu cjelinu; va tutto bene-dal momento che ci sei),
nadopuni teksta (nadopunite rečenice imperfektom i/ili perfektom: io (essere) stufo di mentire
ed (decidere) di dirgli tutta la verità), višestrukom izboru (nadopunite rečenice
odgovarajućim glagolskim oblicima: questo piccolo grande amore mi
manchi/manca/manchiamo tanto) i sl. Na ovaj se način dobro poznati tipovi vježbi
predstavljaju u ponešto izmijenjenom svjetlu i tako postaju plodnim tlom za učvršćivanje
gramatičke kompetencije učenika. Naime, učenje stranoga jezika nezamislivo je bez
sistematskog učenja gramatike i niza dobro osmišljenih gramatičkih vježbi (Prebeg-Vilke,
1977).
2.3 Rad na leksičkim elementima jezika
Popularna pjesma uistinu je podatan didaktički materijal za rad na leksičkoj komponenti
jezika. Vježbe mogu biti različito koncipirane; po završetku slušanja odabrane pjesme od
učenika se može tražiti da iznesu sve one riječi kojih se uspijevaju sjetiti, a koje su, izravno ili
neizravno, vezane uz upravo odslušane taktove pjesme. Učenici mogu izraziti svoje
slaganje/neslaganje (pro/contro) s pjesmom inspiriranim tvrdnjama (È bello perdersi a
fantasticare?) i/ili poslovicama (Tutto vince amor, Amor è cieco).
Motivi iz pjesme (ljudi, predmeti, emocije, radnje) mogu predstavljati izvrstan poticaj za
sustavno nizanje svih onih pridjeva kojima se odabrani motivi mogu okarakterizirati (koji
pridjevi najvjernije oslikavaju stranca kojemu se autor obraća / opjevanu periferiju?).
Raznolikost u uporabi pridjeva moguće je proširiti tražeći od njih da navedu pripadajuće
imenice, sinonime, homonime, hiperonime i/ili antonime. Vodeći računa o leksičkoj
progresiji, nastavnik učenike može pozvati na dovršavanje započete, pjesmom inspirirane
misli (per me làmore è…). Fleksibilnost leksičkoga sistema te veliki broj denotativnih i
konotativnih značenja leksičkih jedinica posebno je naglašen jezičnim izrazima (modi di
dire), izvedenicama, idiomima, stilskim figurama, leksičkim kolokacijama kojima talijanske
popularne pjesme obiluju, a s kojima se učenici tada uglavnom po prvi puta susreću
(Radicchi, 1985). Pri njihovome odabiru uputno je voditi se kriterijem frekventnosti u
govornome jeziku. Učenici, služeći se jednojezičnim riječnikom mogu pristupiti traženju
drugih izraza i/ili kolokacija koje sadržavaju zadanu riječ (sogno). Ploveći stranicama rječnika
učenici uče kako tražiti odgovarajući pojam, ali i kako od svih značenja odabrati ono koje
odgovara zadanome jezičnom kontekstu. Naime, u nastavi stranih jezika nužno je naglašavati
kako je upravo kontekst osnova za tumačenje značenja riječi, za njihovo potpuno
razumijevanje i pasivno usvajanje (Skljarov, 1993). Nepoznate riječi jako je korisno verbalno
objasniti opisivanjem ili davanjem situacijskoga konteksta. Učenike se može pozvati da
odabrane jezične izraze smjeste unutar odgovarajućih rečenica pojašnjavajući usmeno njihovo
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značenje (neanche per sogno / lascia perdere, sono tutti sogni) ili da im, polazeći od istog
korijena, pronađu jezične ekvivalente (vanno a fondo-affondare). Neke vježbe predviđaju
formiranje novih riječi od učenicima poznatih jezičnih elemenata (acchiappa-nuvole). Zbog
neidentičnosti leksičkih kolokacija i samo djelomične podudarnosti u uporabi leksičkih
ekvivalenata u dva jezika potrebne su i vježbe prevođenja kako bi učenike te razlike mogli
uočiti (Prebeg-Vilke, 1977). Osmišljenim vježbama prevođenja namjerno se mogu izazvati
neke greške kako bi se učenike upozorilo na razliku između materinskoga jezika i onoga
stranog. Ovakvim i sličnim vježbama učenici se upoznaju s neiscrpnim leksičkim
mogućnostima talijanskoga jezika, a istodobno intelektualna radoznalost drži se stalno
budnom što je nužan preduvjet za izgradnju pozitivnoga stava prema sadržaju učenja. Ove
aktivnosti, bilo da se provode usmeno ili pismeno, potiču na razmišljanje o semantičkome
odnosu među riječima (sinonimi, antonimi, homonimi...), o tvorbi riječi te o društvenoj
dimenziji jezika (različiti registri jezika te jezik po regijama i pojedinim interesnim
područjima). Sve one imaju jasno definiran cilj: ubrzati leksičku progresiju učenika te
doprinijeti sistematskom proširivanju vokabulara.
2.4 Rad na fonetsko-fonološkim elementima jezika
Osposobljenost za govornu kompetenciju na stranome jeziku podrazumijeva aktivno vladanje
fonološkom komponentom jezika; njegovim izgovorom, ritmom i intonacijom (Desnica-
Žerjavić, 1996). Važno je naglasiti kako se pjevani tekst uvelike razlikuje od onoga govornog;
ritam koji pjevač slijedi u svojoj interpretaciji u pravilu je različit od ritma govornoga jezika,
trajanje pauza, nenaglašenost završnih samoglasnika, produljenje pojedinih slogova u pjesmi
te često prisutna interferencija s materinskim jezikom na slušnoj razini faktori su koji
otežavaju percepciju i razumijevanje pjevane riječi. Upravo radi toga preporučljivo je
provoditi vježbe imitacije kojima se usvaja i učvršćuje fonetsko - fonološka komponenta
jezika. Radi se o korisnim, često zanemarivanim vježbama u kojima učenici nakon slušanja
pjesme, a bez pisanoga predloška, strpljivo ponavljaju ritmičke grupe pojedinih rečenica koje
jasno izgovara nastavnik. Povremena objašnjenja artikulacije pojedinih glasova u usporedbi sa
sličnim glasovima u materinskome jeziku učenicima mogu pomoći u savladavanju izgovora.
Jezik treba biti jasan, bez buke u akustičnome kanalu kako bi se izbjegle nepotrebne
poteškoće s auditornom percepcijom. Nadopuna teksta, rješavanje zadatka tipa višestrukog
izbora (a, b, c i/ili vero/falso), bilježenje osnovnih misli teksta, odgovaranje na pitanja o
tekstu samo su neke od brojnih mogućnosti rada na ovoj vještini. Popularna pjesma, u svoj
svojoj jezično – stilskoj raznolikosti, istinski je izazov; izlaže učenike različitim varijantama
talijanskoga jezika, različitim idiolektima čime ih osposobljava za razumijevanje govornoga
jezika u svim njegovim varijantama na fonetskoj razini.
2.5 Rad na kulturološkim elementima jezika
Jezično kompetentan govornik stranoga jezika pored lingvističkoga znanja (izgovor,
gramatika i vokabular) mora ovladati i onim kulturološkim (Gallico, 2007). Kancone,
autentične i stvarne, vjerno zrcale običaje, tradiciju, stil i način života izvornih govornika.
Izravan poziv na uspoređivanje pojedinih elemenata s istim/sličnim elementima u vlastitoj
zemlji ima prilično ambiciozan cilj: osvijestiti značajke vlastite kulturološke i jezične
stvarnosti i prihvatiti različitost one strane (Čini li vam se ovaj glazbeni motiv tipično
talijanskim? A u vašoj zemlji? Može li nastati ista/slična pjesma? U čemu bi se
razlikovale?...). Posljedice nepoznavanja strane kulture mogu uzrokovati nepotrebne
neugodnosti i nesporazume. Naime, kao što je potrebno ukazivati na mogućnost gramatičke i
leksičke interferencije materinskoga jezika, potrebno je, od samih početaka učenja jezika,
brinuti o mogućnosti interferencije vlastite kulture na razumijevanje i savladavanje one strane.
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Uočavanje razlika između dviju kultura za posljedicu ima razvoj osjećaja tolerancije,
uvažavanja i otvorenosti prema kulturi susjednog nam naroda.
2.6 Rad na receptivnim jezičnim vještinama
Popularna pjesma kao izrazito autentični nastavni materijal učenicima približava ritam,
intonaciju i izgovor svojstven talijanskome jeziku. Kao što je navedeno u gornjem poglavlju u
kojem se iznose mogućnosti rada na fonetsko-fonološkoj komponenti jezika, učenicima se
tako pruža prilika uvježbavanja receptivne jezične vještine razumijevanja slušanoga teksta.
Naime, sposobnost razumijevanja govorne ili pjevane poruke gotovo u pravilu prethodi
razvoju produktivne jezične vještine odnosno razvoju govora.
Novinski ili književni članak tematski blizak pjesmi može poslužiti kao predložak za
uvježbavanje pojedinih jezičnih vještina. Čitanjem na glas učenici uočavaju vezu između
pisanoga teksta i govora što za posljedicu ima učvršćivanje prozodijskih obilježja jezika i
uvježbavanje pravila izgovora (Desnica-Žerjavić, 1996). Jako je bitno kod učenika razviti
sposobnost dedukcije značenja nepoznatih elemenata preko već poznatog kontekstualnog
leksika. Dakako, čitati na glas preporučljivo je isključivo učenicima atraktivne i djelomice
poznate sadržaje koji imaju moć pobuditi njihovu znatiželju i u njima aktivirati sposobnost
predviđanja i pogađanja.
2.7 Rad na produktivnim jezičnim vještinama
Osposobljavanje učenika za govornu kompetenciju danas se smatra prioritetnim zadatkom
nastave stranih jezika (Skljarov, 1993). Izrazita sugestivnost pjesme čini ju nastavnim
materijalom prikladnim za provođenje raznovrsnih govornih aktivnosti. One mogu biti
dvojako koncipirane; nekima od njih osnovna svrha nije komunikacija već služe za
uvježbavanje pojedinačnih jezičnih pojava. Često temeljene na mehaničkome ponavljanju
učenicima su gotovo u pravilu manje zanimljive. S druge, pak, strane, postoje i one govorne
aktivnosti koje streme ostvarivanju komunikacijskoga cilja učenika, dok je jezična točnost
iskaza stavljena u drugi plan. Posljedično, izostaje nastavnikova neposredna intervencija
(Petrović, 1988). Ovisno o potrebama nastavnoga trenutka, nastavnik će se prikloniti jednoj,
odnosno drugoj skupini govornih vježbi, a jako je bitno napomenuti kako su oba tipa jednako
potrebita u nastavi ukoliko se stranim jezikom želi ovladati u potpunosti.
Djelotvornošću u učvršćivanju vještine govora može se podičiti vježba koja učenike poziva na
subjektivno opisivanje odslušanoga teksta. U tom im je slučaju poželjno omogućiti pismeno
bilježenje odgovarajućih natuknica. Ovim auditivnim medijem moguće je dalje se poigrati
ukoliko se od učenika zatraži da osmisle što je upravo odslušanome sadržaju moglo prethoditi
odnosno što bi mu moglo slijediti. Pritom je jako bitno da odabrani sadržaji učenicima budu
dovoljno inspirativni i tematski bliski. Ovakav tip vježbi potiče učenike na samostalnost u
iznošenju vlastitih pretpostavki čime se stvaraju uvjeti nužni za razvoj jako bitnog no u
nastavi često zanemarivanoga kreativnog mišljenja. Pažnju učenika moguće je usmjeriti i na
pojedinosti koje se žele komentirati; emocije protagonista, obilježja interijera/eksterijera i sl.
Izuzetno dobro prihvaćenima pokazale su se komunikacijske govorne vježbe u kojima
okosnicu zamišljenoga dijaloga/razgovora čine upravo protagonisti iz pjesme. Bez obzira
provodile se u parovima ili u grupama uputno je učenike snabdjeti vokabularom i jezičnim
strukturama koje će u govoru moći primijeniti. Transpozicijom zadanoga lingvističkoga
materijala u raznolike situacijske kontekste učenici razvijaju kreativnost te stječu uvid u
izražajno bogatstvo jezika. Jako je bitno da predviđene uloge budu prilagođene općem znanju
i iskustvu učenika. Naime, mogućnost poistovjećivanja s prikazanom radnjom i/ili
protagonistom/istima pomaže im u većim dijelom izmišljeni sadržaj priče utkati elemente
vlastita iskustva. Lepršavost i prirodnost role-play vježbi uspješno otklanja pomalo
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artificijelnu razrednu atmosferu. Oblik dijaloga najbliži je stvarnoj govornoj situaciji stoga je
preporučljivo dati mu prednost i u razrednim okvirima (Petrović, 1988). Važno je imati na
umu da uspješnost ovakvoga tipa usmenog zadatka ne ovisi samo o jezičnome znanju učenika
već i o njegovim karakternim osobinama; iskustvo je pokazalo da će maštovit i elokventan
učenik zasigurno mnoge zaintrigirati, a nerijetko i nasmijati svojim odgovorom, dok se onaj
introvertirani, nesiguran, ma kako jezično kompetentan bio, neće dovoljno dobro iskazati u
improviziranju dodijeljene mu uloge. Pomno birani, autentični članci sadržajno bliski pjesmi
izvrstan su poticaj za usmeno iznošenje misli bilo da se radi o kratkome komentaru, dugoj
raspravi ili kritičkome osvrtu. S učenicima koji prilično dobro vladaju jezičnim zakonitostima
talijanskoga jezika moguće je upustiti se u raspravu o obilježjima same pjesme, te zanimljivo
postavljenim pitanjima u njima izazvati želju za usmenim izražavanjem (što mislite o
autorovoj motivaciji, poruci koju je htio prenijeti?…). Ovom prilično smjelom govornom
aktivnošću učenici uvježbavaju produktivnu vještinu slobodnoga iznošenja stava. Mašta
učenika može se dodatno pobuditi ukoliko se od njih traži da predlože drugi naslov pjesme, da
sastave dodatnu strofu, da pripreme kratko izlaganje o izvođaču ili pak da analiziraju
strukturu pjesme (uloga rime, stil) (Costamagna, 1990).
Pravilan pristup razvijanju vještine pisanja pretpostavlja uočavanje razlika između govorne i
pisane komunikacije. Govor dopušta određenu jezičnu nedotjeranost kao što su nedovršene
rečenice, ponavljanja, digresije, naknadna objašnjenja i sl., dok pisanje zahtijeva preciznost i
jasnoću u izražavanju, stilsku ujednačenost i logičan slijed misli. Stoga je jako bitno od samih
početaka učenja stranoga jezika učenike izlagati raznovrsnim, pažljivo pripremljenim
pismenim vježbama. Jedan od najstarijih i možda najčešće primjenjivanih oblika pismenih
vježbi u nastavi stranih jezika jest diktat. Diktirani tekst, sadržajno ili tematski vezan uz
odabranu pjesmu mora biti usmjeren prema ostvarivanju određenoga lingvističkog cilja; bez
obzira radilo se o usvajanju ortografskih zakonitosti, vokabulara ili gramatičkih struktura
nužno je da bude prilagođen jezičnome znanju i mogućnostima učenika. Naime, uspjeh
diktata ovisi prije svega o razumijevanju slušanoga teksta. Nešto drukčija vrsta pismenih
vježbi koje se primjenjuju u nastavi usmjerene su prema sposobnosti pismenoga izražavanja.
Njihov zadatak je osposobiti učenike u vještini pismenoga prenošenja poruke. Pismo kao
najčešći oblik pisane komunikacije u svakodnevnome životu primjenjiv je na svim
stupnjevima učenja jezika; smatra se, stoga, dobrodošlom i vrlo korisnom pismenom
vježbom. Nadalje, učenici, individualno ili u paru, mogu pristupiti pismenom osmišljavanju
potencijalnog dijaloga/razgovora među protagonistima iz pjesme. Kontekstualni leksik i/ili
osnovne misli vezane uz pjesmu mogu biti okosnicom manje ili više vođenoga pismenog
sastava. Važno je napomenuti kako nastavnik može značajno pridonijeti razvoju učenikova
pismenog izražavanja stalnim upozoravanjem na sintaktične i leksičke mogućnosti
povezivanja misli unutar diskursa. Ovisno o jezičnoj kompetenciji učenika od njih se može
tražiti pružanje jednostavnih odgovora na postavljena pitanja do prilično zahtjevnog iznošenja
vlastitih teza i mišljenja o tekstu/pjesmi. Pisanje slobodnih sastava na danu temu provodi se
isključivo s onim učenicima čije izražajne mogućnosti uistinu jamče uspješnost u njihovoj
provedbi.
2.8 Rad na odabranoj pjesmi kroz didaktičke igre
Kako bi razredna atmosfera bila što opuštenija, a početni entuzijazam učenika jednako
intenzivan moguće je aktivno ih angažirati u izvođenju pjesme. Naime, pjesmom je moguće
osmisliti didaktički stimulativne igre; učenik sluša kanconu, nastavnik u određenom trenutku
stišava ton od njega tražeći da nastavi s pjevanjem, ton postupno nanovo pojačava, a učenik
tako ima priliku provjeriti da li je uspio održati ritam jednak onome izvođača ili se nalazi iza
odnosno ispred njega. Druga igra od učenika može zahtijevati da započne pjevati, potom da se
zaustavi na određenoj riječi, dok sljedeći učenik nastavlja pjevati pjesmu po svom izboru koja
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počinje upravo tom rječju (R.Cocciante „Margherita“; io non posso stare fermo con le mani
nelle mani… O.Vanoni „Senza fine“; mani grandi, mani senza fine, non importa della
luna…). Ova igra pretpostavlja poznavanje relativno velikog broja pjesama te ju je moguće
provoditi samo s onim učenicima čije znanje im to dopušta (Mezzadri, 2006). Iz osobnog
iskustva mogu posvjedočiti kako popularna pjesma primijenjena u ovakvom, lepršavom
aranžmanu učenike oslobađa straha i sramežljivosti te budi u njima znatiželju što na poseban
način pospješuje učenje.
Pažljivo biranim glazbenim sadržajem moguće je uvesti i/ili uvježbati gramatičke, leksičke,
fonetsko-fonološke i kulturološke elemente stranoga jezika. Nadalje, primjenom
odgovarajućega, znalački biranog glazbenog sadržaja jednako uspješno mogu se uvježbati
receptivne jezične vještine (slušanje, čitanje) kao i one produktivne (govor, pisanje).
3. Zaključak
Vidljivo je, dakle, kako su nastavne aktivnosti na pjevanome motivu uistinu brojne i
raznolike, a priklanjanje pojedinim vježbama odnosno njihovo preskakanje nastavnik će
podrediti prije svega ciljevima koje želi postići i vremenu kojim raspolaže.
I sama u nastavi rado primjenjujem pjesmu, a razloga koji ju čine didaktički opravdanom i
poželjnom uistinu je mnogo:
- autentičan je nastavni materijal koji u pomalo artificijelnu razrednu atmosferu unosi
potrebnu svježinu i dinamiku
- lako razumljivi sadržaj čini ju uporabivom na svim stupnjevima znanja jezika
- izuzetno je praktično motivacijsko sredstvo jer se može unaprijed pripremiti i sačuvati
za višekratnu upotrebu
- kao sredstvo priopćavanja neizravno prenosi informacije iz različitih područja ljudske
djelatnosti: kulture, povijesti, politike, sporta…
- izrazitom sugestivnošću privlači pažnju učenika i u njima budi radoznalost;
intelektualna znatiželja, naime, bitna je pretpostavka pri usvajanju novih sadržaja
- auditivni elementi u kombinaciji s jezičnim znakovima pospješuju pamćenje podataka;
često se događa da učenici slušaju pjesmu izvan nastavnoga konteksta te su kasnije u
stanju s lakoćom se sjetiti pojedinih riječi čije značenje često i ne poznaju
- podiže stupanj motivacije; uvijek je rado prihvaćena od strane učenika bez obzira na
njihovu dob, a entuzijazam koji u njima budi podiže stupanj motivacije što je važna
pretpostavka pri usvajanju novih sadržaja
- vjerno zrcali aktuelnu Italiju; nudi zgodnu priliku upoznavanja s društveno-
kulturološkim sadržajima susjednog nam poluotoka i mogućnost usporedbe istih s
onima iz vlastite zemlje
- diči se univerzalnim glazbenim jezikom; melodije i teme zaista su poznate svim
zemljama i kulturama (ljubav, prijateljstvo, domovina...) što pruža priliku
interkulturalnog sučeljavanja o različitim stajalištima pojedinih kultura u odnosu na
pojedine vrijednosti
- poboljšava kognitivne procese i razvija kritičko mišljenje; polisemantičnost jezika u
pjesmi može dovesti do nejednakog razumijevanja pojedinih njezinih dijelova i
potaknuti raspravu o mogućim porukama teksta
- potiče emocionalno sudjelovanje učenika; vrlo česta uporaba prezenta te nedefiniranih
prostorno-vremenskih odnosa slušatelje dovode do poistovjećivanja s izvođačem
odnosno do interpretiranja stihova izrazom osobna iskustva
- podupire razvoj stvaralačko – izražajnih sposobnosti; naime, tekstovi talijanskih
popularnih pjesama prava su vrela stilskih figura
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- unosi potrebnu interakciju između nastavnika i učenika; radi se o stalno prisutnoj
interakciji neophodnoj za uspješnu nastavu stranoga jezika
- potiče na kritičko promišljanje i zauzimanje stava prema poruci koju prenosi
- senzibilizira s međukulturalnom dimenzijom lingvističkoga podučavanja.
Suvremena nastava stranoga jezika traži takav pristup poučavanju i učenju stranoga jezika
koji će poticati pozitivan stav prema jezičnoj i kulturološkoj različitosti s konačnim ciljem
postizanja opće jezične kompetencije. Jedno od osnovnih obilježja današnje nastave jest
uporaba nastavnih sredstava. Dominantno mjesto među njima pripada auditivnim sredstvima
unutar kojega se zanimljivošću i frekventnošću pojavljivanja ističe popularna pjesma.
Talijanska popularna pjesma uistinu je jedinstven odraz talijanske društveno – kulturne zbilje.
Autentičnim tekstovima te gotovo terapeutskom snagom melodije, popularna pjesma može se
smatrati ozbiljnim nastavnim sadržajem. Bez obzira radilo se emocijama nadahnutim
stihovima (A. Celentano, Al Bano, S. Cammariere...), mladenačko sanjarskome buntu (L.
Jovanotti, A. Britti, E. Ramazzotti...), ili o nešto energičnijim taktovima (G. Morandi, Little
Tony, V. Rossi...) sve njih resi isto obilježje: nevjerojatna moć da se „zalijepe“ u pamćenju
slušatelja. Radi se o autentičnome nastavnom materijalu čija nastavna primjena mora
odgovarati učeničkome znanju te imati jasno definirane ciljeve. Na jedinstven način
ispreplićući lingvistički i kulturološki relevantne podatke, pjesma uspijeva udovoljiti
zahtjevima suvremene nastave. Nastavnici stranoga jezika trebali bi njegovati glazbenu
tradiciju zemlje čiji jezik podučavaju i na taj joj način u nastavi dati ono mjesto koje joj
uistinu pripada.
Osobno se uvjerivši u njezinu didaktičku opravdanost, rado ju preporučujem nastavnicima
stranoga jezika.
Reference:
Costamagna, L. (1990). Cantare lìtaliano, materiali per làpprendimento dellìtaliano attraverso le
canzoni. Perugia: Guerra Edizioni.
Desnica-Žerjavić, N. (1996). Phonétique française. Zagreb: Filozofski fakultet Sveučilišta u Zagrebu.
Gallico, S. (2007). Roma e la città del Vaticano. Roma: ATS Italia Editrice.
Mezzadri, M. (2006). Cantagramma, apprendere la grammatica italiana con le canzoni, livello
elementare. Perugia: Guerra Edizioni.
Mezzadri, M. (2006). Cantagramma, apprendere la grammatica italiana con le canzoni, livello
intermedio. Perugia: Guerra Edizioni.
Petrović, E. (1988). Teorija nastave stranih jezika. Zagreb: Školska knjiga.
Prebeg-Vilke, M. (1977). Uvod u glotodidaktiku. Zagreb: Školska knjiga.
Skljarov, M. (1993). Teorija i praksa u nastavi stranih jezika. Zagreb: Školska knjiga.
Radicchi, S. (1985). In Italia, modi di dire ed espressioni idiomatiche. Roma: Bonacci Editore.
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Popular Song – Authentic Material in Foreign Language Teaching
Katarina Krnić
katarina.krnic@oss.unist.hr
Abstract. At the mere beginning of the article a brief introduction into the term popular song i.e.
“canzone” is provided and its accompanying unique place in a range of auditory teaching aids is
emphasized. The introductory part is followed by the review of the didactic role of a popular song in
Italian language teaching and by placing special emphasis on its potential use in other foreign
language teaching curricula. Criteria acting as prerequisites for its appropriate choice in foreign
language teaching are further listed. Next, the importance of the introductory part of a lesson hour is
especially emphasized as a relaxing teaching situational context providing learners with relevant
information on a particular popular song and setting them free of anxiety, discomfort and fear of this,
not so frequently, employed medium in foreign language teaching. After that, a systematic outline of a
variety of numerous activities is provided, which are to be carried out after the acquisition of global
orientation and which aim at making learners entirely familiar with the particular text of the popular
song. The possibility of presenting and consolidating text-based grammatical structures serving as a
framework for designing various exercises oriented towards enhancing grammar competence is further
highlighted. The grammar reinforcement is followed by the whole panoply of well-designed teaching
activities targeting learners’ familiarity with the lexical specificities of Italian and systematic
vocabulary expansion. The subsequent set of exercises pursue the reinforcement of learners’ speaking
competence and thus active production of the phonetic-phonological language component; Italian
pronunciation, rhythm, intonation. Subsequently, special emphasis is placed on the importance of a
popular song in raising learners’ awareness of the existence of both their own culture phenomenon and
the particularities of another, foreign culture leading to the desired enrichment of essential, yet in the
course of teaching process often neglected learners’ cultural competence. By linking a particular
popular song with a topic-related newspaper and/or literary text a range of multiple activities is
introduced involving development and improvement of all four linguistic skills. Afterwards, examples
of a more fluttery didactic use of this authentic teaching material are presented inspiring learners’
intellectual curiosity and consequently resulting in the learning process improvement. Finally, reasons
justifying the didactic use of popular songs in foreign language teaching are pointed out and foreign
language teachers are encouraged to attend to and foster the musical tradition of the foreign language
they teach even in the classroom.
Key words: popular song, material, criteria, methodical treatment.
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Konceptualno modeliranje kao podrška razvoju informacijskog
sustava e-obrazovanja
Karmen Klarin
karmen.klarin@oss.unist.hr
Sažetak. Danas u procesu obrazovanja veliku ulogu ima i intenzitet razvoja modernih tehnologija.
Programska podrška je alat u sustavu obrazovanja koji pruža mogućnost standardizacije kao važnog
preduvjeta za fenomene poput kontinuiranog porasta broja učenika i studenata, međunarodne
mobilnosti, izazova učenja na daljinu, programa cjeloživotnog obrazovanja. Uz to, populacija učenika
i studenata biva raznolika pa su prisutni i različiti aspekti znanja poput jezičnih, kulturoloških,
organizacijskih, ekonomskih i slično. Zato razvoj i implementacija sustava obrazovanja zahtijeva
mogućnosti dijeljenja i ponovnog korištenja programske podrške i znanja, a s ciljem efikasne
organizacije i skladištenja podataka, dobre komunikacije i razmjene podataka, te kvalitetne
organizacije i upravljanja tim znanjem. Taj cilj je u procesu razvoja programske podrške moguće
proširiti s ontologijom. Ontološko inženjerstvo pruža podršku u konceptualnom modeliranju sustava,
načinu prikaza znanja zadanog područja i izradi komponenti programskih rješenja.
Tema ovog rada je područje obrazovanja, gdje je prikazan okvir za izgradnju ontologije u sustavu
obrazovanja za potrebe odvijanja i praćenja nastavnog procesa. Zadani su opseg i cilj projekta razvoja
ontologije, te je specificirano područje za koje se izrađuje ontologija obrazovanja. Napravljen je
konceptualni model koji se sastoji od koncepata i njihovih instanci, veza među konceptima, te pravila,
ograničenja i aksioma. Izvršena je provjera strukture konceptualnog modela pomoću pitanja o
sposobnosti koja su zadana na početku u specifikaciji ontologije. Ova pitanja i elementi nastavnog
programa i sudionika nastavnog procesa trebaju potvrditi ispravnost modela. Odabran je RDF/OWL
ontološki jezik u kome su prikazani primjeri formalnog zapisa ontologije. Na kraju su naglašene
prednosti i poboljšanja koja pruža ontološko inženjerstvo u razvoju informacijskih sustava, a na koje
ukazuje navedeni primjer i odabrana tehnika modeliranja sustava.
Ključne riječi: e-obrazovanje, informacijski sustav, ontologija
1. Uvod
Danas postoje gotovi alati i izrađena programska rješenja koja studentima pomažu u
aktivnostima učenja, te ih motiviraju za međusobnu suradnju i dostizanje vještina poput
razumijevanja, rješavanja problema i sposobnosti 'učiti kako učiti' (eng. learning to learn).
Sustav poput Moodla pomaže nastavnicima u takozvanom upravljanju nastavnim sadržajem.
Primjer sustava nazvan Mentorstvo1 nastavnicima omogućava individualni pristup studentima
i njihovom odabiru predmeta i tako doprinosi kvaliteti usmjeravanja studenata. Ipak, i danas
su rijetka cjelovita i integrirana programska rješenja koja bi pružila sistematizirano praćenje
nastavnog procesa, te aktivnosti planiranja i odvijanja nastave (od osnovnih dnevnih
aktivnosti do složenih periodičnih pregleda). Da bi se postigao taj cilj treba moći u nastavnom
1
Mentorstvo je interni sustav u SOSS koji koriste nastavnici mentori prilikom upisa studenata u više
godine studija.
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planu i programu (eng. educative curriculum) razlikovati planirano i realizirano, te ono što se
uči i ono što je naučeno [1].
Za institucije obrazovanja (nastavnike, odjele, ustanove, upravu i društvo u cjelini)
programska podrška treba osigurati primjenu nastavnog plana i programa. Kroz procese
upravljanja aktivnostima obrazovanja analizirala bi se primjena službenih preporuka,
planiranje aktivnosti na različitim razinama, odabir objekata učenja (obrazovnih jedinica, eng.
learning objects) i praćenje kvalitete kroz provjere i revidiranje.
Tehnologija e-obrazovanja oslanja se na internet kao medij za međusobnu komunikaciju i
prikaz znanja. Takva programska rješenja olakšavaju integraciju, dijeljenje i prilagođavanje
elemenata nastavnog procesa. Izazov naprednih tehnologija kao što je Semantic web je
postizanje standardnih obrazaca koji su onda dostupni ne samo kroz digitalne nastavne
materijale nego i elemente nastavnog procesa, te nastavne i pedagoške aktivnosti. Jedan od
preduvjeta standardiziranih oblika komunikacije je konceptualno modeliranje sustava.
Pomoću konceptualnog modela (apstraktni model) nastoji se strukturirati općenitost pojmova
realnog svijeta kroz definiciju, povezanost, te pravila i ograničenja ponašanja.
Ontologija je jedan od aktualnih načina konceptualizacije promatranog područja koja još i
osigurava mogućnost formalne implementacije kao alat koji proširuje osnovnu programsku
podršku. Zbog toga se u računarstvu još od vremena umjetne inteligencije do današnjeg
razvoja programskih rješenja ontologije koriste za prikaz znanja, zatim inženjerstvo,
upravljanje i organizaciju znanja, te kvalitativno modeliranje, oblikovanje baza podataka,
pretraživanje i preuzimanje traženog znanja [2], [3].
U terminima IS-a ontologija je detaljan i iscrpan opis nekog područja znanja, sa formalnim
definicijama međusobnog odnosa elemenata ontologije i veza među različitim elementima
ontologije. Jedna od često korištenih definicija kaže da je ontologija eksplicitna specifikacija
zajedničke konceptualizacije [4]. Konceptualizacija je u osnovi predodžba o svijetu kakvu
pojedinac ili grupa mogu imati. Eksplicitno znači da su koncepti i ograničenja korištenja
koncepata izričito definirani. Formalno znači da je strojno čitljivo. Zajedničko (dijeljeno)
znači da postoji suglasnost i prihvaćanje cijele interesne grupe.
Za informatičare je stvarni praktični doprinos ontologije u internet okruženju osiguranje
međudjelovanja korisnika i pružatelja usluga preko web-a. To međudjelovanje dosiže razinu
na kojoj je informacijski prostor web-a dovoljno računalno čitljiv da pruži korisniku precizan
prikaz onoga što korisnik traži. Semantic Web je proširenje web-a u kojem su informacije
zadane na dobro definiran način (ontologije) koji onda omogućava ljudima i računalima bolju
uzajamnu suradnju. Semantic Web je zasnovan na ideji da su podaci definirani i povezani na
način koji omogućava učinkovito pretraživanje, automatizam, integraciju i ponovno korištenje
među različitim aplikacijama.
U drugom poglavlju ovog rada opisana je tehnika konceptualnog modeliranja kao dio
ontologije i jedan od ontoloških modela. Pomoću principa arhitekture određene modelima
objašnjeno je kako ontologija proširuje razvoj IS-a. Opisane su vrste i elementi ontologije, te
postupak razvoja ontologije.
U trećem poglavlju je prikazan primjer razvoja ontologije kroz aktivnosti specifikacije,
konceptualizacije i jednostavnog primjera formalnog zapisa u ontološkom jeziku OWL.
Četvrto poglavlje je zaključak koji naglašava korisnost ontologije i njenog razvoja u sustavu
obrazovanja.
2. Konceptualno modeliranje i ontologija

Konceptualni modeli na logičnoj razini opisuju komponente ontologije pomoću konceptualnih
grafova (eng. conceptual graphs). Konceptualni grafovi su tehnika prikaza znanja koju prvi
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put koristi John F. Sowa još 1976. godine za prikazivanje konceptualne sheme baze podataka.
Prikaz pomoću konceptualnih grafova je logički precizan, lako čitljiv i ako se radi pomoću
nekog alata onda se direktno može spojiti s nekim računalnim jezikom.
Slika 1. prikazuje model koncepata područja razvoja informacijskih sustava. Ovako posložene
karakteristike ukazuju na različita područja znanja o razvoju IS-a, od upravljanja projektom
razvoja do modela i metodologija razvoja. Iz podjele i njenih detalja vidljivo je da se model
može grupirati u različite nastavne cjeline, od objekata učenja do cjelovitih nastavnih
programa za pojedine predmete. Neki elementi ovog modela mogu se pronaći i u više
različitih nastavnih cjelina različitih predmeta, što znači da mogu biti i dio ciljeva učenja i/ili
ishoda učenja.
Slika 1 Model koncepata područja informacijskog sustava
2.1 Ontološko modeliranje

Da bi ontologija bila prihvaćena kao dio razvoja i izrade programskih rješenja njeni modeli i
formalna implementacija moraju biti sastavni dio danas glavnih softverskih trendova.
2.1.1 Arhitektura određena modelima
Postupak izgradnje konceptualnih modela, nadogradnja do iskoristive ontologije i njena
implementacija daje za rezultat arhitekturu IS-a određenu modelima (eng. Model Driven
Architecture [7], [8]). Slika 2. prikazuje kako se arhitektura određena modelima može proširiti
ontološkim modelima i jezicima za podršku tih modela koji onda predstavljaju proširenje
arhitekture funkcionalnog Semanic weba.
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Slika 2 Ontološko modeliranje u kontekstu MDA i Semantic weba
Na slici 2. prikazana su četiri sloja MDA koji definiraju odnose model-instanca za nekoliko
cjelina:
- Programska rješenja gdje su podaci poslovnog sustava instance zapisane u modelu
baze podataka kojoj se pristupa pomoću programa modeliranog upravo za to
područje poslovanja.
- Programske alate pomoću kojih se izrađuju programska rješenja i koji su sastavljeni
od zadanih koncepata (objekata, naredbi, procedura, …), a pojedini modeli baze
podataka i programa poslovanja su njihove instance.
- Modele ontologija čiji bi konceptualni modeli trebali biti meta-strukture instanci
različitih modela programskih rješenja.
Primijetimo da je na slici pojednostavljen prikaz podjele razina MDA vezano za model
programskih alata i model ontologija. Konceptualno, razina M3 je sastavni dio i programskih
alata, no širenjem arhitekture s ontološkim pristupom može se reći da su elementi razine M3
ujedno i odgovarajuća ontologija visoke razine kao sastavni dio programskih alata.
2.1.2 Ontološki jezici
Ontološki jezici su razvijeni tako da mogu iskoristiti karakteristike weba (Web-based
ontology language ili ontology markup language). Sintaksa tih jezika zasnovana je na HTML
i XML jezicima. XML se koristi za strukturiranje teksta ali i za razmjenu podataka koji su u
pravilu različito strukturirani. Tako XML omogućava bolju interoperabilnost među različitim
programima a ontologije postaju važno sredstvo razmjene informacija pomoću kojih se
opisuje struktura i semantika tih informacija.
RDF (eng. Resource Description Framework) je jezik namijenjen obradi meta-podataka koji
su dio postupka interoperabilnosti među programima koji razmjenjuju računalno razumljive
informacije preko web-a. Pruža osnovne elemente za opis ontologije a razvijen je od strane
W3C grupacije. Može se koristiti u različitim područjima web programa kao što su:
pretraživanje izvora informacija, katalogizacija i povezivanje sadržaja, dijeljenje i razmjena
znanja pomoću inteligentnih agenata, opis skupina stranica koja predstavlja jedan cjeloviti
dokument.
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Mnoge RDF komponente su uključene u puno skuplji jezik OWL (eng. Web Ontology
Language) koji je bogatiji u označavanju značenja i semantike pojmova i njihovih veza. OWL
je nadgradnja ontološkog jezika RDF, a također je proizvod W3C grupacije.
2.2 Podjela ontologija
Važno je sagledati kako se ontologije dijele prema vrstama konceptualizacije jer razine
podjele odgovaraju (ugrubo) razinama modela na slici 2. Takozvane ontologije visoke razine
(opće ontologije) sadrže znanje koje je neovisno o programskom rješenju, dok ontologije
domene i zadataka, te ontologije aplikacija, u sebi imaju uključeno i znanje o načinu
rješavanja problema unutar arhitekture IS-a. Podjela ontologija prema području
konceptualizacije prikazana je na slici 3.
Slika 3 Ontologije prema području konceptualizacije
Ontologije visoke razine (eng. Top-level ontologies ili Upper-level ontologies) sadrže općenite
koncepte i neovisne su o specifičnim domenama ili problemima. Namjena im je
ujednačavanje kriterija među velikim zajednicama korisnika a sadrže zajedničke koncepte,
veze i slične (M3 razina sa slike 2.).
Ontologije domene (eng. Domain ontologies) prikazuju konceptualizaciju specifičnu za neko
promatrano područje. Koncepti u ontologiji domene su najčešće definirani kao specijalizacija
koncepata i veza koje postoje u takozvanoj općoj ontologiji domene (viša razina podjele po
područjima, M2 razina sa slike 2.). Primjerice, koncept i svojstva osobe su elementi opće
ontologije domene, dok su atributi kojima se opisuje pripadnost sustavu obrazovanja poput
indeksa studenta, elementi pripadajućih specifičnih domena.
Ontologija domene je nepotpuna ukoliko nema pridruženu i ontologiju zadataka (u nastavku)
koja proširuje osnovnu ontologiju koncepata.
Ontologije zadatka (eng. Task ontologies) sadrže rječnik koji je povezan s nekom općenitom
aktivnosti poput planiranja, kontroliranja, dijagnosticiranja, oblikovanja i slično. Cilj
izgradnje ontologije zadataka je da pruži predloške potrebne za izgradnju modela procesa
kojima se rješava problem neke zadane domene, primjerice nastavni plan i program.
Ontologije aplikacija (eng. Application ontologies) ovise o aplikacijama (M1 razina sa slike
2.), te proširuju i prilagođavaju ontologije domene ili ontologije zadatka zadanim
aplikacijama. Koncepti ontologije aplikacija općenito odgovaraju ulogama koje imaju entiteti
domene kod pokretanja neke akcije, te tako osiguravaju specifičnost pristupa znanju i
primjene tog znanja u zadanim aplikacijama, poput praćenja održavanja nastave.
2.3 Elementi i razvoj ontologije
Ontologija se gradi od slijedećih komponenti: koncepata (eng. concepts), veza (eng.
relations), funkcija (eng. functions), aksioma (engl. axioms) i instanci (eng. instances) [9].
Predlošci za prikaz znanja o komponentama ontologije zadaju se logičkim skupom pravila,
primjerice logika prvog reda (eng. first-order logic) ili opisna logika (eng. description logic)
su neki od načina kako zadati pravila koja vrijede u pojedinoj ontologiji.
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Metodologije za razvoj ontologija uglavnom sadrže korake ili faze izgradnje ontologije, od
neformalnog oblika u početku prikupljanja i specifikacije znanja do formalnog oblika
implementiranog u nekom ontološkom jeziku.
2.3.1 Elementi ontologije
Koncepti ontologije predstavljaju kategorizaciju pojmova koji postoje u svijetu oko nas i često
su organizirani u taksonomije kroz koje je primijenjen mehanizam nasljeđivanja (slika 4.).
Taksonomije su najčešće hijerarhijski strukturirane, no ne mora uvijek biti tako, ovisi o
području koje se opisuje.
Figure 4 Taksonomije koncepata Figure 5 Atributi i instanca za koncept predmet
Relacije predstavljaju tip veze između koncepata. Općenite binarne relacije poput je (eng. is-a
ili subclass-of) i relacije je-dio (eng. part-of) koristi se za izgradnju taksonomije kao na slici
4. Binarne relacije se koriste i za prikaz svojstava koncepata. Tako atributi dodatno opisuju
pojedini koncept i imaju svoju domenu te je svaki atribut koncepta ujedno i sam koncept.
Tako se formira binarna relacija koja povezuje domenu koncepta i domenu atributa (slika 5.a).
Instance se koriste za prikaz elemenata ili jedinki (eng. individuals) ontologije, kako je
prikazano u primjeru na slici 5.b.
Funkcije su specijalni slučajevi relacija gdje je n-ti element relacije jedinstven za n-1
prethodnih elemenata.
Aksiomi se koriste za provjeru konzistentnosti same ontologije ili konzistentnosti znanja
pohranjenog u bazu znanja. Aksiomi služe za prikazivanje znanja koje se ne može formalno
definirati pomoću ostalih komponenti, a predstavljeni su rečenicama koje su uvijek istinite.
Aksiomi su korisni kod izvođenja zaključaka novog znanja poput jednostavnog primjera na
slici 6.
Slika 6 Aksiom koji definira svojstvo tranzitivnosti
2.3.2 Razvoj ontologije

Aktivnosti razvoja ontologije su slika strukturnog pristupa izgradnji i korištenju ontologije
preko modeliranja, zatim formalne logički bogate definicije do implementacije u računalno
čitljivom i razumljivom obliku. U aktivnosti razvoja ontologije spadaju planiranje,
specifikacija, konceptualizacija, ponovno korištenje, procjena i održavanje [10], [11]. Neke od
ovih aktivnosti prikazane su i u primjeru metodologije Gruninger i Fox [12] na slici 7.
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Slika 7 Glavne aktivnosti metodologije Gruninger i Fox
U početku izgradnje ontologije treba planirati što će ontologija prikazivati; treba odrediti cilj i
namjenu ontologije. Treba specificirati takozvana pitanja o sposobnosti koja će odgovoriti je
li ontologija dobro strukturirana. Ova pitanja su sastavni dio dokumenta koji se naziva
dokument specifikacije zahtjeva nad ontologijom.
Konceptualizacija je aktivnost u kojoj se prikupljeno znanje formira u strukturu koncepata.
Konceptualni model opisuje problem i njegova rješenja. Sada ontologija teži da postane
formalna, zapisana u nekom formalnom jeziku koji osim što opisuje strukturu koncepata
ontologije, opisuje i veze, funkcije i aksiome kojima se opisuju pravila poslovanja.
Aktivnost ponovnog korištenja znanja (eng. reuse) je princip koji općenito informatičari
smatraju obaveznim primijeniti u mnogim granama informatike. Treba nastojati ponovno
iskoristiti postojeće ontologije i integrirati što je moguće više od njih u vlastitu ontologiju.
Ontologija bi trebala proći procjenu odnosno aktivnost evaluacije, tako da se ne dogodi da se
ponovno koristi ili implementira kriva ontologija. Pod tim se misli na njenu ispravnost, ali i
neodgovarajuću strukturu ontologije i područje koje ona prikazuje.
Prije ili kasnije će se dogoditi da treba dodati ili izmijeniti nešto u definiciji ontologije, te je
održavanje bitna aktivnost. Održavanje bi trebalo biti podržano odgovarajućim uputama, te je
dokumentacija sastavni dio odnosno rezultat provođenja spomenutih aktivnosti.
3. Primjer razvoja ontologije

U ovom poglavlju je opisan primjer izrade ontologije s težištem na aktivnostima specifikacije
i konceptualizacije ontologije. Prati se razvoj ontologije (jednog njenog dijela) od početka, a
vezano za praćenje nastavnog procesa. U dokumentima specifikacije bit će naznačeni
namjena i opseg područja koje će se izgraditi. Ontologija je organizirana za dio koji opisuje
predmete i područja nekog znanja u obrazovnom procesu.
3.1 Specifikacija ontologije
Za dokument specifikacije zahtjeva nad ontologijom treba sagledati područje i namjenu
ontologije, razinu formalnosti i opseg koji u ovom koraku ontologija treba ispuniti. Dokument
specifikacije može izgledati kao tablica 1.
Tablica 1 Dokument specifikacije zahtjeva nad ontologijom
Područje Predmeti nastavnog plana i područja znanja koja se kroz te predmete
izučavaju.
Namjena Struktura studija, modula i predmeta, struktura područja znanja i
njihova međusobna povezanost.
Opseg Predmeti i moduli studija, te područja znanja
Izvori Nastavni plan i program studija i predmeta na studiju
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Slično scenarijima slučajeva korištenja UML tehnike, skup scenarija motivacije u ontologiji
formulira se kao skup zahtjeva koji pomažu u izgradnji neformalnog logičkog modela.
Scenariji sadrže i opis rješenja problema u semantičkom obliku. Iz scenarija se mogu izvesti
takozvana pitanja o sposobnosti (eng. competency questions). Pitanja pomažu u odluci o
opsegu ontologije, te provjeri da li postoji dovoljno informacija da se ta odluka donese, a
kasnije mogu poslužiti kao pomoć u otkrivanju da li je ontologija dobro definirana i da li nudi
odgovore na njih.
Ova pitanja su samo skica i nije im namjena da budu iscrpni i detaljni:
- Jesu li strukturom ontologije podržani dijelovi nastavnog plana i programa koji
opisuju predmete i područja koja se izučavaju u tim predmetima?
- Može li se iz strukture ontologije dobiti nastavni plan na razini studija?
- Može li se iz povezanosti predmeta i modula donijeti zaključak o povezanosti
predmeta i studija?
3.2 Konceptualizacija ontologije
Idući korak je izgradnja taksonomije koncepata i taksonomije relacija. Zatim je potrebno
povezati koncepte preko relacija i tako započeti sa ugrađivanjem osnovnih svojstava i
ograničenja koje mora sadržavati ontološki model.
3.2.1 Koncepti i relacije
Izgradnja konceptualnog modela napravljena je pomoću konceptualnih grafova [13] koji su
pogodni za prikaz strukture elemenata ontologije i njihovu međusobnu povezanost. Slika 8.
prikazuje taksonomiju koncepata ontologije.
Slika 8 Stablo koncepata
Desni dio slike 9. prikazuje samo taksonomiju i definiciju relacija, dok su koncepti i relacije
povezani u dijagramu relacija (lijevi dio slike 9.). Time se ujedno može provjeriti i prvo
pitanje o sposobnosti.
Slika 9 Opis relacija
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3.2.2 Pravila i aksiomi
Kada se koncepti i relacije povežu u dijagram relacija može se uočiti princip konceptualnog
modeliranja i meta-strukture koja prikazuje optimirane dijelove poslovnih pravila.
Definiranjem aksioma i pravila ponašanja nadograđuje se osnovni konceptualni model, a oni
ujedno služe i kao provjera njegove konzistentnosti.
Primjerice, slika 10. prikazuje primjenu zadanih relacija i dokazuje drugo pitanje o
sposobnosti. Slika 11. prikazuje konstrukciju aksioma preko zadanih koncepata i veza, te se
uz dodatno zaključivanje može dokazati treće pitanje o sposobnosti.
Slika 10 Dio nastavnog plana Slika 11 Primjer aksioma
Uz navedena osnovna i izvedena pravila u ontologiju je dobro uključiti i primjere instanci

koje onda obogaćuju strukturu sa stvarnim podacima. Instance mogu biti korisne u fazi
testiranja programske podrške.
3.3 Formaliziranje ontologije
Dio formaliziranja ovog primjera ontologije prikazan je modelima koncepata, relacija, pravila
i zaključaka u prethodnom poglavlju kojima su opisane relacije i funkcije, te aksiomi i pravila
zadanog područja. Međutim pravo formaliziranje bi bilo zapisivanje ontologije u nekom
ontološkom jeziku. Jedan mali dio zapisa ontologije u jeziku OWL dan je na slici 12.
Slika 12 Dio ontologije zapisan u jeziku OWL
4. Zaključak
Navedene tehnološke mogućnosti podloga su za realizaciju i primjenu preporuka Europskog
prostora visokog obrazovanja (European Higher Education Area, EHEA) i Hrvatskog
kvalifikacijskog okvira. Ontologija obrazovanja (Educational Ontology) [5] pružila bi
mogućnost jasne analize komponenti obrazovanja, modeliranje zajedničkih karakteristika
nastavnih elemenata i njihovu međusobnu povezanost. Uz to bi se kroz jezike i alate za
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primjenu ontologije formalno omogućio prikaz i upravljanje znanjem (eng. knowledge
management).
Pomoću ontologije obrazovanja postigli bi se pozitivni učinci za različite sudionike uključene
u proces obrazovanja:
- Nastavnici bi kvalitetnije vodili i analizirali objekte učenja (eng. learning objects –
male, ponovno iskoristive cjeline važne za učenje [6]) i rezultate koje postižu
studenti. Nastavnici predmeta istog područja ostvarili bi homogenost i dinamičnu
suradnju i tako poboljšali kvalitetu obučavanja.
- Institucije obrazovanja bi imale alate za kontrolu postizanja ciljeva obrazovanja (plan
i realizacija nastavnog programa). Tako bi se kroz analizu uzroka i stvaranje
korektivnih akcija doprinijelo kvaliteti procesa obrazovanja.
- Studenti bi dobili bolju kvalitetu obrazovanja jer bi se proces obrazovanja stalno
kontrolirao i prilagođavao.
- Administrativno osoblje bi koristilo podatke i alate za praćenje i provjeru primjene
elemenata obrazovanja. Korist može biti i u sustavnom prikupljanju homogenih
informacija iz različitih institucija obrazovanja. Usporedba i ocjena rezultata
doprinijeli bi kvaliteti budućih zadataka administracije.
Prikazani primjer ontologije samo je jedan mali dio stvarnog područja procesa obrazovanja u
kome bi primjena ontologije obrazovanja bila vrlo korisna. Na početku rada je u opisu
svojstava konceptualnog modeliranja prikazan primjer konceptualnog grafa za područje
znanja vezano za informacijski sustav (slika 1.). Kasnije je u radu pokazano kako se razvija
ontologija obrazovanja (jedan njen mali dio) u kome je struktura koncepata bila više razine
(granularnosti) nego primjer na slici 1. Osim što je kroz ta dva primjera jasno kolika je
složenost i opseg nastavnog procesa, sigurno su primjeri i izazov za nastavak analiziranja
mogućnosti primjene ontološkog pristupa u razvoju IS-a obrazovanja i njegovih mogućnosti
povezivanja s programskim rješenjima istog područja.
References
[1] J. T. Fernández-Breis at al., A semantic platform for the management of the educative curriculum,
Expert Systems with Application 39 (2012) 6011-6019, Elsevier, 2012.
[2] V. Devedžić, “Understanding ontological engineering,” Communications of the ACM, 2002.
[3] O. Lassila, D. McGuinness, “The Role of Frame-Based Representation on the Semantic Web,”
Technical Report KSL-01-02, Knowledge Systems Laboratory, Stanford University, Stanford,
California, 2001.
[4] W. N. Borst, “Construction of Engineering Ontologies for Knowledge Sharing and Reuse,”
Centre for Telematica and Information Technology, University of Twenty, Enschede, The
Netherlands, 1997.
[5] R. Vas, „Educational Ontology and Knowledge Testing,“ The Electronic Journal of Knowledge
Management, Volume 5, Issue 1, 123-130, 2007.
[6] E. Duval and W. Hodgins, “Standardized Uniqueness: Oxymoron or Vision of the Future?,”
Computer, vol. 39, no. 3, 96–98, 2006.
[7] “Meta Object Facility (MOF) Specification v1.4,” OMG Document formal/02-04-03, April 2002.
[8] D. Gašević, D. Djurić, V. Devedžić, „MDA-based automatic OWL ontology development,“
International Journal on Software Tools for Technology Transfer, DOI 10.1007/s10009-006-
0002-1, Springer, 2007.
[9] C. Calero, F. Ruiz, M. Piattini, “Ontologies for Software Engineering and Software Technology,”
Springer-Verlag, Berlin, Heidelberg, 2006.
[10] M. Fernandez, A. Gomez-Perez, N. Juristo, „METHONTOLOGY: From Ontological Art
Towards Ontological Engineering,“ AAAI Technical Report SS-97-06, 1997.
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[11] C. Roussey, „Guidelines to build ontologies: A bibliographic study; Urban ontologies for an
improved communication in urban civil engineering projects - TOWNTOLOGY Project,“ COST
Technical Committee Transport and Urban Development, Lyon, 2005.
[12] M. Gruninger and M. S. Fox, “Methodology for the Design and Evaluation of Ontologies,”
Department of Industrial Engineering University of Toronto, Toronto, Canada, 1995.
[13] http://www.lirmm.fr/cogui, ožujak, 2014.
Conceptual modelling as support for e-learning information

system development
Karmen Klarin
Abstract. In the modern educational process the intensity of the modern technology development
plays a significant role. The software is a tool in the education system, which provides an opportunity
for standardization as an important precondition for phenomena such as the continuous increase in the
number of students, international mobility, the challenges of distance learning and lifelong learning
program. In addition, the population of students is being diversified and causes various aspects of
knowledge, such as language, cultural, organizational, economic, and so on. Therefore, the
development and implementation of educational opportunities requires sharing and reuse of software
and knowledge, with the aim of effective organization and storage of data, good communication and
exchange of information and the quality of the organization and management of this knowledge. This
goal in the process of software development can be expanded with ontology. Ontological engineering
provides support for conceptual modelling system, the knowledge representation of the study area and
in the development of components of software solutions.
The theme of this work is the area of education and a description of the process of building an
ontology in the education system for monitoring the course of the teaching process. The scope and
objective of the project of ontology is given. The area covered by the ontology of education is
specified. The conceptual model consists of concepts and their instances is made and then the
connection between concepts and rules, constraints and axioms. Checking the structure of the
conceptual model was made using questions about the ability of that name at the beginning of the
ontology specification. These questions and elements of the curriculum and teaching process
participants should confirm the accuracy of the model. Ontological language RDF/OWL, which
represents examples of the formal record of ontology are selected. Finally, the advantages and
improvements that provide the ontological engineering in the development of information systems are
emphasized. The above example and the selected system modelling techniques suggest such benefits
and improvements.
Key words: e-learning, information system, ontology
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Kako povećati kreativnost i motivaciju među nastavnicima i
studentima?
Nada Roguljić
nmaroevi@oss.unist.hr
Ivna Jurić
juricivna@gmail.com
Sažetak. Kreativni, poduzetni, a prije svega motivirani ljudi srce su svakog uspješnog poduzeća. Oni
su nosioci novih ideja, oni teže inovacijama, misle "izvan okvira", oni imaju mišljenje znanstvenika, a
entuzijazam djeteta. No, ne smije biti riječ samo o pojedincima, čitavo okruženje mora biti
postavljeno na način da potiče kreativnost i učenje. Kako izgraditi kreativno okruženje u učionici,
kako omogućiti da studiranje bude zabavnije? Kako da učenje bude zanimljivije i više povezano s
poslovnim sektorom? Na ta i mnoga druga pitanja odgovorit ćemo u ovom članku konzultirajući
postojeću literaturu i prezentirajući pozitivne primjere inicijativa prema kreativnijem podučavanju i
povezivanju različitih kolegija na Sveučilišnom odjelu za stručne studije.
Ključne riječi: kreativno podučavanje, povezano učenje, interdisciplinarnost
1. Uvod
Cilj ovog rada je ukazati na potrebu stvaranja što poticajnijeg i kreativnijeg okružja na višim
razinama obrazovanja, a poglavito na našoj ustanovi, Odjelu stručnih studija Sveučilišta u
Splitu. Namjera nam je zainteresirati kolege nastavnike, sagledati problematiku sa raznih
aspekata i pokazati da je kolaborativni pristup nužan ako želimo izgraditi što uspješniju
ustanovu i zadovoljne, kompetentne i kreativne studente. Istaknut ćemo pozitivne primjere
koji već „žive“ na Odjelu, ali i dati konkretne prijedloge i smjernice za daljnje djelovanje.
Činjenica je da sustav školstva na način koji je ustrojen ne ostavlja puno prostora za razvoj
kreativnosti (pretrpani kurikulumi, orijentiranost samo na uspjeh na ispitu, velike grupe,...).
Međutim postoje razni načini kako stvoriti poticajnu atmosferu, motivirati studente i probuditi
njihove potencijale. Samim time dolazi do obostranog zadovoljstva – nastavnika koji vide
rezultat i smisao svog rada, a i studenata koji „suhoparnu“ teoriju shvaćaju i svladavaju kroz
realne i praktične primjere.
2. Motivacija i kreativnost
Studija koju je provela renomirana agencija za zapošljavanje (Adecco Staffing US, 2013)
pokazala je da je od 500 top pozicioniranih menadžera čak njih 92% ukazalo na jaz između
stečenih vještina i zahtjeva posla. Štoviše njih više od 60% smatra kako im nedostaju
sposobnosti „komunikacije, kritičkog razmišljanja, kreativnosti i surađivanja“ (Rivera,
2013:1). Kako razviti te vještine?
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Na svjetskoj edukacijskoj sceni zadnjih je godina prominentan projekt vrednovanja i učenja
vještina za 21. stoljeće - ATC21S („The Assessment and Teaching of 21st Century Skills
Project“). U projekt je uključeno više od 250 znanstvenika sa više od 60 međunarodnih
institucija. Projekt je financiran od strane globalnih IT kompanija Cisco, Intel, Microsoft.
Koje su dakle vještine potrebne za 21. stoljeće?
Učiti surađivati s drugima i povezati se putem tehnologije ključne su vještine u gospodarstvu
temeljenom na znanju. Vještine za 21. stoljeće mogu se kratko sažeti:
1. Kreativno razmišljanje (korištenje tehnika kreativnog mišljenja, stvaranje novih
ideja, analiziranje i evaluacija postojećih ideja,...)
2. Kreativna suradnja s drugima (stvaranje, implementacija i komunikacija novih ideja,
otvorenost novim idejama i perspektivama, originalnost i inventivnost na poslu,...)
3. Implementiranje inovacija (realizacija kreativnih ideja kako bi donijele novu
vrijednost,...)
Vidljivo je stoga da kreativnost proživljava globalnu renesansu ne samo u akademskim
krugovima već i u primijenjenom sektoru, dizajnu, businessu, politici i tehnologiji. Očekuje se
dakle da studenti, a i radnici primjene svoja znanja na nove, kreativne načine kako bi se
povećala produktivnost, ekonomski rast i opće društveno blagostanje. Zbog svega navedenog
edukatori su se fokusirali na razvijanje kreativnosti kod studentske populacije.
Što je kreativnost?
Postoje stotine različitih definicija kreativnosti. „Kreativnost je stvaranje novih, korisnih
proizvoda (ili spoznaja)“ (Mumford, 2003, str. 112), „kreativnost obuhvaća kognitivne
aktivnosti kritičkog mišljenja, donošenja odluka, metakognicije (Feldhausen & Goh, 1995,
str. 241)“,..Nije nam namjera ulaziti u rasprave o kreativnosti pa smo se odlučili za jedno
dovoljno sveobuhvatno shvaćanje pojma kreativnosti. Kreativnost je mentalni proces koji
uključuje stvaranje novih ideja, pojmova, ili rješenja problema, ili novih poveznica između
postojećih ideja ili pojmova značajnih bilo na razini pojedine osobe koje su psihološki
kreativne (ideje nove umu individualca koji je dobio ideju), i onih koje su povijesno kreativne
(ideje nove čitavoj ljudskoj povijesti). Dakle kreativnost je nužno staviti u konkretni socijalni
kontekst. Kreativnost je interakcija između sposobnosti, procesa i okružja u kojem pojedinac
ili grupa stvara novi proizvod koji je i novi i koristan unutar određenog društvenog konteksta.
Ključne značajke ove definicije su: kreativnost je aktivan, a ne pasivan proces; okružje igra
bitnu ulogu; kreativnost je ukorijenjena u određenom kontekstu; kreativni ishod je nužno nov
i koristan. Kreativno mišljenje vrijedno je kako u osobnom tako i u širem društvenom
kontekstu. Svi ljudi sposobni konstruirati nova znanja su u stanju razvijati vlastitu kreativnost.
Rezimirati ćemo i reći da je kreativnost kompleksan, ali izuzetno bitan obrazovni ishod.
Kreativnost je nužno vezana i uz motivaciju.
Motivaciju možemo definirati kao proces pokretanja i usmjeravanja ljudske aktivnosti radi
postizanja određenih ciljeva. Brojne su interdisciplinarne studije pokrenute kako bi se objasnila
motivacija. Neke teorije tvrde da ljude pokreće materijalna dobrobit, neke želja za moći, a neke
želja za ugledom, zanimljivim poslom, osobnim priznanjem,…Svaka od tih teorija djelomice je
istinita, ali niti jedna u potpunosti ne objašnjava ljudsku motivaciju. Ljudi u globalu, a posebice
studenti, su složena bića sa kompleksnim željama i potrebama. Motivacija studenata je ključni i
nužni uvjet za kvalitetnu edukaciju. Motivacija je vjerojatno najvažniji činilac na kojeg nastavnici
mogu djelovati kako bi poboljšali proces učenja. Motivacija je optimalna kada su studenti izloženi
brojnim motivacijskim impulsima na dnevnoj bazi. Kako prepoznati motivirane studente? Oni su
pozorni, proaktivni, rado postavljaju i odgovaraju na pitanja, djeluju sretno i zadovoljno (Palmer,
2007). Prema Williams K.C i Williams C.C (2011) pet je bitnih čimbenika koji utječu na
motivaciju: studenti, nastavnici, sadržaj, nastavne metode, okružje.
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3. Čimbenici motivacijskog procesa
3.1 Studenti
Uloga studenta u motivacijskom krugu je krucijalna i seže daleko iznad klasičnog poimanja
studenata kao primatelja znanja. Uzimajući u obzir individualne razlike među studentima
(organizacija osobnog vremena, stilove učenja, razinu zrelosti, demografske osobine,
iskustvene, kulturne osobitosti i interese), Senge i suradnici (1994, str. 75) ukazuju na to da bi
nastavnici trebali biti "proizvođači okruženja koje potiče studente da nauče što je više
moguće". Uloga obrazovne ustanove trebala bi obuhvaćati i njegovanje međuljudskih odnosa
i razvoj individualnih edukacijskih planova tako da sustav s bogatstvom mogućnosti zamijeni
pasivno primanje informacija. Razvoj gospodarstva i ljudskog društva uopće u 21. stoljeću iz
informacijskog doba kreće u smjeru konceptualnog doba u kojem su kreativne i inovativne
industrije glavni zamašnjak razvoja (Landry & Bianchini, 1995). Stoga studenti 21. stoljeća
da bi se nosili sa izazovima društva u kojem će sami biti nosioci razvoja i napretka moraju
razviti sposobnosti kreativnog i kritičkog mišljenja, inovativnosti i kolaborativnog pristupa
rješavanju problema. Da bi to postigli moraju napraviti iskorak u pristupu učenju, s pukog
memoriranja činjenica (površinsko učenje) ili učenja s ciljem uspjeha na ispitu (strateško
učenje) na učenje zbog vlastite težnje za smislom (dubinsko učenje). Na ostalim je
čimbenicima edukacijskog okvira da im u tome i pomognu. Navest ćemo neke faktore bitne
za razumijevanje motivacije.
Intrinzična i ekstrinzična motivacija: Intrinzično motivirani studenti uključuju se u rad,
znatiželjni su, otvoreniji prema izazovima i stvaraju vlastite socijalne kontakte. Takvi studenti
i bez vanjskih nagrada ili pritisaka razvijaju visok stupanj interesa za sadržaje kolegija.
Ekstrinzično motivirani studenti nastoje ispuniti očekivanja edukatora, može ih se potaknuti
nagradom, priznanjem, kompetitivnom atmosferom. Usmjereni su isključivo na ispitne
rezultate.
Percepcija vlastite dobrobiti: Dobrobit ili životno zadovoljstvo je stupanj u kojem je student
zadovoljan osobnim životom, svakodnevnim aktivnostima, smislenosti života, raskoraku
željenih i ostvarenih ciljeva, raspoloženju, samopoimanju, percepciji zdravlja, financijske
sigurnosti i društvenim kontaktima. Ove utjecaje nije moguće izostaviti i studenti ih nose sa
sobom i u predavaonice.
Učinkovito upravljanje vremenom i sposobnost fokusiranja: Studente treba poučiti kako
upravljati vlastitim vremenom i energijom, a sve u cilju efikasnijeg dosizanja cilja. Time
razvijaju generičke vještine bitne za cijeli život.
Smislena veza s budućim (ili sadašnjim) poslom: Intenzivna motivacija može se postići
povezujući sadržaje kolegija s realnim poslovnim problemima.
Kompetencija za javne nastupe: motivacija studenata u pozitivnoj je vezi s razvojem
kompetencija javnih nastupa. Strah od javnog nastupa je fobija većine ljudi pa se vježbom
javnog nastupanja studenti suočavaju s vlastitim strahovima i s vremenom dobivaju
samopouzdanje, a samim tim i jaču motivaciju.
Dugoročni plan obrazovanja (i karijere): dugoročno planiranje vlastite karijere pomaže
studentima shvatiti vrijednost obrazovanja. Studenti koji imaju viziju, plan, imaju više
samopouzdanja, manju tjeskobu od budućnosti i puno je manja vjerojatnost da takvi studenti
odustanu od vlastitog školovanja. Najučinkovitiji su pak studenti koji su u stanju kontinuirano
revidirati vlastite planove i sebi olakšati prijelaz sa studija na posao. Stvaranje vlastitog
obrazovnog plana priprema studente za produktivni odnos prema poslu i spremnost na
kontinuirano učenje.
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3.2 Nastavnici
Uloga nastavnika danas je u mnogočemu promijenjena s predifiniranog distributera znanja u

voditelja i kreatora nastavnog procesa i okružja. Nastavnici u pravilu žele pomoći svojim
studentima razviti kreativno mišljenje no često u tome ne uspijevaju iz više razloga. U jednu
ruku zbog nerazumijevanja kreativnosti, a i mišljenja da samo intrinzično motivirani pojedinci
s visokim kvocijentom inteligencije mogu razviti kreativni potencijal. Mnoge eksperimentalne
psihološke studije to opovrgavaju (Russo, 2004; Kim, 2005; Grigorenko & Sternberg, 2002)
sa sličnim zaključkom da postoji, ali relativno slaba korelacija između visokog IQ i
kreativnosti. Donekle idealistički, ali istovremeno i izazovno i suvremeno (Shuaib & Olalere,
2013) donose osobine koje bi svi profesori te ostali angažirani u kreativnom podučavanju
trebali posjedovati: strast, želja za znanjem, pogled u budućnost (futurizam, vizionarstvo),
holistički pristup. U sljedećoj tablici dan je pregled navedenih osobina:
Tablica 1. Poželjne osobine nastavnika 21. stoljeća

Osobina Objašnjenje
STRAST - strastveno su uključeni u prenošenje znanja
- kao nagradu imaju zadovoljstvo radeći posao koji vole i koji ih
ispunjava, nadahnjuje.
- strastveni pristup u podučavanju povećava njihovu motivaciju i
empatiju tj. mogućnost da se stave u poziciju studenata i sagledaju
problem iz drugačije perspektive, onako kako ga vide studenti.
- uvijek imaju nove ideje i projekte sa studentima i njihovi sati rada
prelaze redovnu satnicu i uključuju izvannastavne aktivnosti i
projekte.
- njihovi stavovi i procjene su racionalne te utemeljene na
činjenicama, a ne emocijama.
ŽELJA ZA ZNANJEM - najbolji profesori uvijek teže za novim spoznajama, inovacijama i
tehnološkim dostignućima.
- želja za znanjem ih neprestano vuče naprijed.
- svoje dobiveno znanje koriste kao polazišnu točku za nova
istraživanja.
- vjeruju da je predavač uvijek i student te rad na istraživanjima
smatraju svojom dužnošću.
- uvijek ostaju fokusirani na svoje područje specijalizacije.
VIZIONARSTVO - prema ASF (2006), futuristi su vizionari, lideri, inovatori tj. oni
koji učestalo „gledaju u budućnost“ ili koriste neke od aktivnosti
orijentiranih ka budućnosti.
- futuristi gledaju naprijed iako se svijet mijenja veoma brzo
- neprestano preispituju postojeće društvene i znanstvene fenomene.
- uvijek žele poboljšati i inovirati postojeću situaciju te se osjećaju
obveznima doprinijeti razvoju i dobrobiti čovječanstva.
HOLISTIČKI PRISTUP - Holistički pristup odnosi se na traženje identiteta, smisla i svrhe te
povezanosti sa društvom, prirodom te humanitarnim vrijednostima
kao što su suosjećanje i mir.
- podučavanju omogućava profesorima da vide šire značenje i svrhu
svoga rada te im povećava motiviranost i angažiranost prilikom
obavljanja svakodnevnih aktivnosti.
- pomaže profesorima razmotriti sve aspekte prilikom donošenja
odluka pa podučavanje za takve profesore ne predstavlja teret već
radosno iskustvo i užitak.
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3.3 Sadržaj
U proteklim godinama u obrazovnim institucijama stavljao se naglasak na učenje informacija
ili sadržaja potrebnog da bi se položio standardizirani test i cijeli ishodi učenja pojedinih
kolegija svodili su se na stjecanje teorijskih znanja, donekle i vještina, a pri tom zanemarujući
razvijati kreativnost studenata. Da bi se potaknula kreativnost kod studenata naglasak treba
biti na unutarnjoj (intrinzičnoj) motivaciji, a ne vanjskoj (ekstrinzičnoj). Treba se fokusirati na
ono što je zanimljivo i važno za studente, a izbjegavati nagrade, procjene i slične evaluacije
koje ograničavaju slobodu izražavanja i smanjuju kreativnost. No, iako se na prvi pogled čini
da podučavanje sadržaja i podučavanje kreativnosti predstavljaju dva kontradiktorna i
nespojiva načina podučavanja to nije u potpunosti točno. Naime, da bi netko bio kreativan
mora posjedovati određeno znanje i vještine te se duži period baviti određenom tematikom.
Neki spominju tzv. pravilo „deset godina“ koje kaže da je potrebno deset godina nakon ulaska
u neko područje da se ostvari značajan doprinos. U početku se uče mehanizmi i teorija
određenog područja, zatim se razmatraju praktična pitanja i vrši se kontinuirana primjena u
praksi. Često puta duboko i kreativno promišljanje o nekoj tematici pomaže u usvajanju i
lakšem zadržavanju određenog sadržaja. Kako bi se poboljšao način razmišljanja studenata
oni moraju biti podučavani određenom sadržaju i također dobiti nagradu (ocjenu) za trud koji
su uložili, jer kako kaže Dean Keith Simonton (1994, str. 37): „Nema prečaca do genijalnosti.
Osoba koja želi ostvariti bilo što značajno u životu mora učiti, studirati i vježbati
(prakticirati).“ Učenje sadržaja je osnova za prakticiranje kreativnosti, ali se postavlja pitanje
kako ta dva drugačija pristupa podučavanju primijeniti u učionici. Jedan od načina je i
primjena brainstorminga. Na primjer, predavač upozna studente što se podrazumijeva pod
određenim pojmom npr. pojmom specifičnih elemenata kulture, zatim sa njima napravi
brainstorming i na ploči dobije konačnu listu elemenata kulture. Na taj način studenti su
aktivno uključeni u usvajanje sadržaja te simultano usvajaju sadržaj i razvijaju kreativan način
promišljanja. Drugi način je da jedan dio sata uče sadržaj, a drugi dio ili drugi sat na
praktičnom primjeru ili u vannastavnim aktivnostima razvijaju svoj kreativni potencijal.
Učenje sadržaja bilo bi vrednovano, dok kreativni dio nastave ne bi bio vrednovan na klasičan
način (ocjenjivanjem). Dokazano je da ljudi kada znaju da će njihov rad biti ocjenjivan
postanu manje kreativni te također kada rade nešto da ugode nekom drugom. No, kada rade
nešto što su sami odabrali i što im donosi zadovoljstvo ili čak sreću, postanu kreativniji. Stoga
bi u kreativni dio nastave trebali biti uključeni oni studenti koji to uistinu žele. Uvijek će biti
studenata koji će pružati otpor i odbijati raditi ako znaju da se određena aktivnost neće
klasično ocijenjivati i ne trebamo ih prisiljavati da sudjeluju. No, isto tako će biti studenata
koji će biti motivirani i željeti sudjelovati u kreativnom dijelu nastavne aktivnosti, zbog čega
se cijeli pristup na kraju ipak isplati. Također je jako važno da se podučavanje sadržaja i
podučavanje kreativnosti ne odvija istovremeno jer će ekstrinzična motivacija (motivirani
ocjenom) uvijek pobijediti intrinzičnu motivaciju (unutarnja motivacija), stoga ih je potrebno
vremenski odvojiti. (Baer & Kaufman, 2012).
3.4 Nastavna metoda
Nastavna metoda je način na koji nastavnik izlaže sadržaj kolegija. Zatvoren i strogo
strukturiran nastavni proces u kojem su nastavnici orijentirani na transfer znanja, a studenti na
ispitni rezultat negativno je koreliran s kreativnošću. Navest ćemo neke od suvremenih teorija
učenja i iz njih proizašlih metoda koje nastavnici trebaju implementirati u nastavne procese te
mogu pozitivno doprinijeti motivaciji :
- Iskustveno učenje (”Experiental learning” )
Prema Kolbu (2012) proces iskustvenog učenja sadrži faze doživljaja konkretnog vlastitog
iskustva, refleksije (promišljanja) iskustva, apstraktne konceptualizacije i aktivnog
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eksperimentiranja. Dakle on smatra da se znanje razvija kroz osobna iskustva. Da bi student
razvio autentična znanja mora biti proaktivan prema vlastitim iskustvima, promišljati,
posjedovati analitičke sposobnosti kako bi konceptualizirao iskustvene spoznaje te biti u
stanju donositi odluke i rješavati probleme uz pomoć novih ideja proizašlih iz iskustva. U
nastavnom procesu nastavnik je moderator i voditelj kroz ove faze učenja.
U procesu prilagodbe visokog obrazovanja očekivanjima studenata, ali i poslodavaca
iskustveno učenje u poslovnim i računovodstvenim programima postaje sve važnije.
Primjerice, Clark & White (2010) ističu da "kvalitetni sveučilišni poslovni obrazovni program
mora sadržavati iskustvenu komponentu učenja". Istovremeno poslodavci očekuju da završeni
studenti već imaju izgrađene vještine "profesionalnosti" - koje je moguće postići upravo
iskustvenim učenjem. Metode kojima se to u direktnoj nastavi postiže su svakako "case
study". Zatim, "storytelling" tj. pripovijedanje u danom kontekstu može biti snažan
motivacijski okidač. Pripovijedanje unosi svježinu u predavaonice, daje misaoni okvir u
kojem studenti kreiraju vlastiti smisao, stvaraju analogije, razumijevaju i promišljaju svijet
koji ih okružuje. "Project work" je metoda timskog rada na rješavanju problema. Skupina se
obično sastoji od 2-8 studenata, a formira se na temelju zajedničkog interesa za problem, koji
često može biti i interdisciplinaran. Rad na projektu podrazumijeva dakle stvarne probleme, a
sam razvoj projekta događa se putem dijaloga i rasprave unutar grupe pod nadzorom
nastavnika. Ideja je potaknuti studente da se uključe u samostalna istraživanja i misaono
otvore izazovima i nepoznatim problemima. Njegova vrijednost je i u tome što je dinamičan,
poticajno i socijalno zahtjevan proces u kojem studenti međusobno surađujući organiziraju
rad, donose odluke i evaluiraju rezultate.
- Autentično podučavanje ("Authentic learning")
Obrazovni sustav treba pripremiti studenta za rad u stvarnim uvjetima. Osim teorijskih znanja
student treba razviti i različite vještine potrebne u stvarnom svijetu, što nažalost u današnjem
obrazovnom sustavu u Republici Hrvatskoj nije uvijek slučaj. Studenti najveći dio svog
studiranja provode učeći teoriju, a na praksu otpada samo jedan mali dio vremena provedenog
na fakultetu. Veliki dio naučene teorije im često ničemu ne služi jer ga ne mogu primijeniti u
stvarnom svijetu. Stoga je u posljednja dva desetljeća, posebice u visokom obrazovanju, sve
više naglasak na tzv. "authentic learning" ili autentičnom podučavanju. Radi se o „...načinu
podučavanja teorijskih znanja i stvarnih vještina u kontekstu koji naglašava način na koji će
znanje biti primijenjeno u stvarnom životu“ (Collins, 1991). Autentični način podučavanja se
osim u učionici sve više koristi kod e-učenja u virtualnoj učionici. Naglasak se stavlja na
stvarnu primjenu znanja u praksi, nedovoljno definiranim zadacima za studente jer na taj
način student sam sudjeluje u definiranju zadataka koje treba obaviti u nekoj situaciji da bi
ostvario cilj (time dolazi do izražaja njegovo znanje i kreativnost). Riječ je o složenijim
zadacima koji zahtijevaju duži vremenski period da se dovrše, koriste se različiti izvori i
perspektive gledanja na problem, naglasak je na suradnji i timskom radu, povezivanju
različitih područja i kolegija, rezultat je gotov proizvod, dozvoljava više opcija i rješenja
problema, a ne jedno točno rješenje...itd. (Herrington, 2006).
- Učenje stvaranjem mreža (”Connective learning”)
Teorija konektivizma koju su razvili George Siemens i Stephen Downes(2005) u učenju i
obrazovanju nastala je pod utjecajem teorija o društvenom konstruktivizmu, teorije mreže i
teorije kaosa i smatra se teorijom učenja digitalnog doba. U teoriji model koristi koncept
mreže s čvorovima i vezama među njima. Učenje se odvija kroz povezivanje unutar mreže.
Znanje leži u vezama među informacijama, tj. veze stvaraju nova znanja. Čvorovi informacija
se povezuju s drugim čvorovima informacija stvarajući "osobne centre učenja". U našem
tehnološkom i umreženom svijetu konektivizam ističe značaj digitalnih uređaja, hardvera,
softvera i mrežnih veza u procesu učenja. Uvažava utjecaj koji nove tehnologije imaju na
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ljudske spoznaje i tvrdi da tehnologija preoblikuje načine na koje ljudi kreiraju, čuvaju i
distribuiraju znanje. Utjecaj te teorije ključan je na oblikovanje otvorenih programa i kolegija
za učenje na daljinu (posredstvom digitalnih medija). Stvaranje veza između studenata i
informacija, između samih studenata i između studenata i nastavnika su dio procesa učenja.
Kreativnost shvaćaju kao sposobnost stvaranja novih asocijacija, smislenih veza. Uloga
nastavnika je ključna upravo u kreativnom korištenju ogromne količine informacija kroz koju
oni moraju voditi studente da bi informacije imale smisla, postale vrijedne i korisne u
učionici.
3.5 Okružje
Studenti danas studiraju u okruženju koje se bitno razlikuje od okruženja prije 20-ak godina.
Danas imaju dostupnu svu moguću tehnologiju od kompjutera, tableta, interneta, baza
podataka, e-učenja te lako mogu pristupiti informacijama koje su im potrebne za bilo koji
radni zadatak. No, umjesto da to poveća njihovo znanje i kreativnost, nažalost se događa
suprotno. Stoga danas studenti umjesto da koriste tehnologiju da istražuju oni je koriste da
pretražuju, točnije traže gotova rješenja i malo koriste vlastita znanja i kreativnost, osim u
kopiranju postojećeg što povećava broj plagiranih seminara, diplomskih i ostalih vrsta radova.
Stoga se mora hitno mijenjati kompletna koncepcija zadataka za studente. Zadaci bi trebali
biti problemski i zahtijevati korištenje više izvora te prijedloga rješenja na konkretnim
primjerima iz prakse. Na taj način studenti su prisiljeni istraživati te u pravom smislu riječi
studirati.
Nove generacije studenata pripadaju tzv "Digital Native Generation", rastu u okružju
kompjuterske tehnologije (ICT) i brzo je prihvaćaju u svojim privatnim životima, ali i u
vlastitom obrazovanju. Zadaća je obrazovnih ustanova implementirati nove tehnologije u
tradicionalnu nastavu, ali i krenuti u smjeru hibridne nastave, dizajnu kolegija za e-učenje.
Studenti i profesori trebaju djelovati u poticajnom radnom okruženju da bi uistinu bili
motivirani i kreativni. Kreativnost treba biti poticana i vidljiva ne samo na nastavi već i kod
dizajna interijera samih fakulteta. Ugodna i kreativna radna okolina dokazano djeluje na
zadovoljstvo zaposlenika, a sretan i zadovoljan student i profesor osnova su za sve ostalo.
4. Inicijative za kreativniju nastavu na Odjelu stručnih studija
4.1 Croativity lab

Croativity lab je virtualna marketinška agencija studenata Marketinške komunikacije Odjela
za stručne studije Sveučilišta u Splitu. Na samu ideju je došla nastavnica na istoimenom
kolegiju Danijela Perkušić Malkoč u želji da studentima omogući rad na konkretnim
projektima i tako poveže teorijsko znanje dobiveno na kolegiju sa radom na stvarnim
slučajevima iz prakse. Na taj način je motivirala studente da se aktivno uključe i razmišljaju
na kritičan i kreativan način. Osim studentima podigla se razina motivacije i nastavnika. Sada
predavanja imaju direktnu primjenu na konkretnim slučajevima i time donose vidljive
rezultate što utječe na povećanje kvalitete nastave i povećava motiviranost nastavnika i
studenata. Iako se na nastavi često koriste analize poslovnih slučajeva stranih i domaćih tvrtki
ipak je rad na stvarnim projektima mnogo izazovniji za studente. Tu su rezultati jako brzo
vidljivi i rad na takvim projektima daje studentima osjećaj da su korisni te da mogu
doprinijeti, čime se podiže njihova razina samopouzdanja i motivacije.
Croativity lab se bavi osmišljavanjem vizualnog identiteta, definiranjem marketinških
strategija te različitih promotivnih aktivnosti. Osim sa klijentima radi i na vlastitim idejama
koje za cilj imaju povećanje kreativnosti i suradnje sa gospodarstvom na Odjelu za stručne
studije te stvaranju pozitivnog radnog okruženja među studentima i profesorima. Iako još
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uvijek virtualna i neprofitna, djeluje u okviru studentskog poduzetničkog inkubatora Odjela za
stručne studije o kojem će detaljnije biti riječi u nastavku.
4.2 Virtualne instrukcije Toni Milun
Virtualne instrukcije našeg kolege Tonija Miluna postale su pravi hit na internetu i osigurale
mu nagradu Ponos Hrvatske. Važno je naglasiti kako je cijela ideja krenula na prijedlog
studenta N. Mujdžića koji je svom profesoru Milunu predložio da počme raditi video lekcije i
postavljati ih na internet. Kasnije su im se pridružili i drugi profesori pomažući u realizaciji
projekta. Svoje znanje, predanost, ali i zarazni optimizam svakodnevno širi bežičnim
svijetom. Sve video instrukcije matematike i druge lekcije kako za studente tako i za školarce
mogu se pronaći na njihovoj internetskoj stranici čiji je moto – „Where math is fun“ te
također na njihovoj facebook stranici. Cilj je učiniti matematiku zabavnom i razumljivom
široj publici kojoj je do sada matematika bila slabija točka. Inspirirani društveno korisnim
projektima, tim želi snimiti još videa s matematičkim temama, ali i drugih kolegija i predmeta
te ih ponuditi svima – besplatno. Ideja je jako dobro prihvaćena od strane studenata i
predstavlja pozitivan primjer kako jedan naizgled nekreativan i među studentima ne tako
omiljen kolegij učiniti zabavnim. A kada je nešto zabavno odmah je veća motivacija
studenata, ali i profesora.
4.3 Povezivanje kolegija: Istraživanje tržišta – Poslovna statistika
Zanimljiva je studija pokazala (Douglas J. Ayers & Robert L, 2007) da je studentima lakše
učiti kada vide konkretan rezultat svoga rada. Navedeni autori proveli su zanimljiv "case
study" u kojem su povezali kurikulume dvaju marketinških kolegija, Istraživanje tržišta i
Marketinška komunikacija kroz zajednički projekt sponzoriran od vanjskog poslovnog
subjekta. Cilj je bio povezati koncepte obaju kolegija u širu sliku, praktičnim aktivnostima
kroz sve faze marketinškog procesa. Timski rad, iskustveno učenje te povezivanje srodnih
kolegija sve se više koristi u podučavanju i pokazuje izvrsne rezultate. Studenti rade na
konkretnom projektu duži vremenski period te su aktivno uključeni i motivirani jer vide svrhu
i konačan rezultat svoga rada koji je jako sličan radu na nekom stvarnom projektu u praksi.
Stoga su profesorice na kolegijima Istraživanje tržišta i Poslovna statistika, Danijela Perkušić
Malkoč i Nada Roguljić došle na ideju kako povezati ta dva kolegija. Na kolegiju Istraživanju
tržišta, u jednom njegovom dijelu, studenti trebaju naučiti kako postaviti problem, proces
istraživanja, kako izraditi i provesti anketu, a na kolegiju Poslovna statistika kako statistički
obraditi i interpretirati dobivene rezultate. Stoga anketu koju su osmislili na predmetu
Istraživanje tržišta kao primjer obrađuju na kolegiju Poslovna statistika. Na taj način studenti
rade na problemu ili istraživanju koje ih zanima te vide direktan rezultat svoga rada.
Povezivanje kolegija oko zajedničkog projekta smanjuje ponavljanje gradiva koje se često
javlja u srodnim kolegijima te olakšava proces učenja kod studenata jer im pomaže u
integriranju dobivenih znanja na konkretnom problemu istraživanja. Time studenti dobivaju
bolji uvid u važnost teorije jer su izravni svjedoci njene praktične primjene. Stoga se učenje
kroz direktnu primjenu na konkretnom primjeru iz stvarnog života te integracija predmeta
treba sve više koristiti u nastavi. Studenti time dobivaju cjelovitu sliku te postaju motiviraniji
u obavljanju svakodnevnih zadataka na nastavi.
Odjel za stručne studije je politehnički studij pa bi bilo zanimljivo i korisno povezati različite
studije kroz neke srodne kolegije. Iako je i do sada bilo izbornih predmeta koji su bili
izvođeni na različitim studijima, ovdje nije naglasak na tome. Ideja je autorica ovoga rada da
se na zajedničkim projektima povežu različiti studiji unutar Odjela i na taj način stvore
sinergijski učinci kao podloga za zanimljive i inovativne proizvode i rješenja u budućnosti.
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4.4 Tehnologija u predavaonicama
Na našoj ustanovi i dalje su jedna od dominantnih metoda poučavanja klasična predavanja
("face to face"), bilo korištenjem ploče ili uz pomoć Power point prezentacija. U akcijskim
planovima Odjela zacrtan je i budući prijelaz na hibridno učenje ("blended learning") koje
obuhvaća kombinaciju klasičnih predavanja licem-u-lice i e-učenja posredstvom interneta te
korištenja raznih drugih tehnologija (audio, video itd.) s ciljem oblikovanja što djelotvornijeg
i za studente prihvatljivijeg (obogaćenijeg) okruženja za učenje. No kako na klasičnim
predavanjima povećati interaktivnost? Brojna istraživanja pokazala su da tradicionalni stil
predavanja nije omiljena nastavna metoda. Predavački stil koristan je za prenošenje
informacija, ali ne i za razvoj kritičkog i kreativnog mišljenja (Bligh, 2000). Problemi
klasičnog predavačkog formata nastave, posebno naglašeni u slučajevima velikih grupa
studenata, mogu se sažeti: nedostatak uključenosti studenata tijekom nastave bilo u korištenju
nastavnih materijala bilo u kontaktu s kolegama studentima; nemogućnost iskazivanja
vlastitih stavova i dobivanja promptnih odgovora; nemogućnost nastavnika da ispita
razumijevanje obrađenih nastavnih cjelina prije nego nastavi s daljnjim gradivom. U zadnja
dva desetljeća edukatori diljem svijeta počeli su koristiti EVS ("Electronic voting system")
kao način za poticanje interaktivnosti tijekom predavačke nastave.
EVS (ili "clikers") je elektronički sistem koji omogućava studentima da uz pomoć malog
elektroničkog uređaja iskažu svoj odgovor na postavljeno pitanje tijekom nastave. Nastavnik
dobiva trenutačno obrađene podatke, histogram odgovora auditorija i na taj način moderira
nastavu, bilo u smjeru dodatnog pojašnjavanja bilo daljnje rasprave.
Profesor Mazur (1997), jedan od pionira moderne edukacije, uočio je da je problem s
konvencionalnim podučavanjem upravo u načinu prezentacije nastavne materije. Najčešće je
riječ o monologu pred pasivnim auditorijem. Štoviše, izuzetno je teško omogućiti svim
studentima da kritički promišljaju nastavni sadržaj. Posljedično studenti zaključuju da je
jedino bitno memorirati izloženi sadržaj. Potaknut tim spoznajama razvio je metodu, "Peer
Instruction", koja uključuje sljedeće korake: 1. Studenti prije predavanja sami čitaju
predviđeni dio gradiva. 2. Tijekom predavanja (niza kraćih prezentacija) nastavnik žarište
stavlja na ključne koncepte. 3. Nakon svake prezentacije nastavnik postavlja konceptualno
pitanje (pomno izabrano u cilju razumijevanja izloženog materijala). 4. Studenti razmišljaju
par minuta i formuliraju odgovor (u manjim grupama usmeno, u većim uz pomoć EVS-a); 5.
Okupljeni u manjim grupama (3-4 studenta) nekoliko minuta provode u međusobnoj raspravi
pokušavajući postići konsenzus (uvjeravajući se i argumentirajući među sobom). 6. Nastavnik
opet postavlja isto pitanje (neki studenti uslijed grupne rasprave mijenjaju mišljenje) 7.
Nastavnik daje točan odgovor i potrebna objašnjenja. Na ovaj način studenti se kognitivno
angažiraju na samoj nastavi i u argumentiranoj raspravi postižu dublje razumijevanje materije.
"'Peer instruction" izvorno je razvijen kao stil podučavanja na kolegiju Fizike na Sveučilištu
u Harvardu, ali zbog svoje učinkovitosti i primjenjivosti na ostale kolegije vrlo brzo se
proširio na druga Sveučilišta. Mnogo studija ističu da je ovakvim stilom podučavanja bitno
povećano konceptualno razumijevanje studenata te sposobnost rješavanja problemskih
situacija.
Zato smatramo da je inicijativa za nabavku EVS sustava za dio predavaonica (većih
kapaciteta) i implementacija u što veći broj kolegija korak dalje u stremljenju naše ustanove
da postane okružje u kojem je naglasak na kreativnom razvoju svakog studenta.
4.5 Erasmus program mobilnosti
Studentima možda najdraža inicijativa koja se provodi u okviru Odjela za stručne studije
zasigurno je europski program mobilnosti namijenjen visokom obrazovanju - Erasmus.
Program omogućava studentima, ali i nastavnom i nenastavnom osoblju da jedan dio studija,
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odnosno svog rada, provedu na inozemnom visokom učilištu studirajući ili odrađujući stručnu
praksu u nekim od poduzeća unutar država korisnica Programa. Provodi se u 32 europske
zemlje te je do sada u njemu sudjelovalo više od 3 milijuna mladih.
Brojne su beneficije korištenja Erasmusa prepoznate od strane korisnika. Upoznavanje novih
ljudi, jezika, kulture i običaja, rada i života u multikulturalnom okruženju, stjecanje novih
vještina, znanja, iskustva i sve to ukomponirano u nesvakidašnji, novi način života koji širi
vidike i načine razmišljanja. Osim pozitivnih iskustava studenata, Erasmus je postao i rado
viđena „crtica“ životopisa, kojeg poslodavci počinju iznimno cijeniti. Erasmus se pretvorio u
jedan pozitivan kulturološki fenomen što potvrđuju i brojne studije. Rezultati istraživanja na
temu utjecaja Erasmusa samo potvrđuju gore navedene činjenice.
I naš Odjel se pridružio tim pozitivnim europskim trendovima te osim što šalje studente na
međunarodnu razmjenu, svoja vrata je od ove godine otvorio i inozemnim studentima. Na
čelu s prof Silvanom Kosanović oformljen je Ured za međunarodnu suradnju koji animira
studente, dogovara razmjene te pomaže studentima u pripremama za sudjelovanje u Erasmus
programu.
4.6 Poduzetnički inkubator
Poduzetnički inkubator djeluje na Odjelu za stručne studije pod vodstvom profesorica Slađane
Brajević i Ivone Jukić. Cilj mu je približiti svijet poduzetništva studentima i motivirati ih da i
sami započnu vlastiti posao. Stoga se organiziraju različite radionice (kao što je radionica pod
nazivom „Od studenta do poduzetnika“) u kojima studenti kroz zanimljive seminare dobivaju
informacije o svijetu poduzetništva i imaju priliku kontaktirati uspješne poduzetnike te im
prezentirati svoje ideje.
Danas su mladi, uglavnom kroz medijsku propagandu, zatrpani negativnim informacijama i
primjerima poduzetnika. Stoga je veoma važno promijeniti taj početni negativan stav i
odbojnost spram poduzetništvu u Hrvatskoj. Potrebno je pokazati studentima i drugu
pozitivniju stranu poduzetništva gdje se uz rad, trud i vjeru u sebe može uspjeti pa čak i u
Hrvatskoj. Osim toga, poduzetnički inkubator ima i vlastitu učionicu opremljenu suvremenom
informatičkom opremom koja stoji na raspolaganju studentima koji žele konkretizirati svoje
poduzetničke ideje.
Na ovaj način studenti su motivirani da ne uče samo radi prolaza na ispitu, već da steknu što
više znanja i vještina kako bi sutra mogli biti uspješni poduzetnici.
5. Zaključak
Da bismo pripremili studente za rad u gospodarstvu osim teorijskih znanja potrebno je naučiti
ih kritički i kreativno promišljati te surađivati unutar tima. Studiranje bi trebalo biti usko
povezano sa praksom posebice ako je riječ o stručnim studijima. Naglasak bi trebao biti na
primjeni znanja, a ne na pukom reproduciranju znanja. No, da bi sve to bilo moguće ostvariti
brojni uvjeti trebaju biti zadovoljeni kako oni vezani za motivaciju studenata tako i oni vezani
za motivaciju nastavnika. Sadržaj, same nastavne metode te okruženje trebaju biti prilagođeni
novim zahtjevima tržišta za kreativnom i inovativnom radnom snagom. Iako su pozitivne
promjene vidljive i u primjerima navedenim u ovom članku, pred nama je još mnogo posla.
Pojedinačne inicijative mogu izazvati pozitivne reakcije, no da bi se stvari radikalno
promijenile na bolje potreban je sustavan pristup i strategija usmjerena kreativnom
podučavanju. Potrebno je povećati praktični dio nastave, bilo radom na stvarnim ili
imaginarnim primjerima iz prakse. Potrebno je povezati više interdisciplinarnih kolegija oko
zajedničkih projekata te povećati suradnju sa gospodarstvom. Također je nužno poraditi na
stvaranju poticajnog radnog okruženja kako za studente tako i za profesore jer bez motiviranih
profesora i studenata ništa od navedenog ne bi bilo moguće ostvariti.
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Strategies and Tools for Building a Learning Organization. NY: Doubleday Currency
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http://ec.europa.eu/education/library/statistics/erasmus1011_en.pdf
How to Increase Creativity and Motivation Among Professors and

Students?
Nada Roguljić
Ivna Jurić
juricivna@gmail.com
Abstract. Creative, entrepreneurial and above all motivated people are in the hearth of every
successful company. They bring new ideas, they strive for innovations, they think „outside the box“,
they have mind of a scientist and enthusiasm of a child. But it's not just about individuals, all
environment has to be set up in a way that enhances creativity and connective learning. How to build
that creative environment in the classroom, how to make studying to be more fun? How to make
teaching more interesting and more connected to the business sector? These and many other questions
will be answered in this article by consulting the existing literature and also by giving some positive
examples of initiatives towards creative teaching and connective learning at the University Department
of Professional Studies.
Keywords: creative teaching, connective learning, interdisciplinarity.
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Steps to Becoming a Successful Educational Organisation
Innovativeness in Organisational Culture, Innovative Learning-
and Teaching/Training Methods Through Innovative Individuals
Sari Gustafsson
Porvoo International College, Porvoo, Finland
sari.gustafsson@pointcollege.fi
Abstract. This article covers management of organisational systems and structures as well as
organisational cultures; reforming and launching organisations into the future. In recent times,
the concept of functional environment of public management in Finland has seen a tougher
struggle than ever before. Fiscal sustainability and deficit and economic production make
demands, resulting in increased accountability, rapid changes in customer needs, structural
reforms of organisations, along with developing electronic systems and an extensive
retirement flow, amongst others. Despite the financial discourse that mainly surrounds public
organisations at this moment; we do not wish to especially raise this aspect in this work.
'Public Leadership in Practice' is designed as a user-friendly toolbox for all public
administration developers and managers in schools. In this format the article will be well
suited to be used as support material and an innovator for development work. The article will
provide public management principles in Finland and the Finnish educational system in
practice by case study. Any educational organisation needs a strategy. In Finland, this also
means a regional one in the future. Everyone in a school needs a view and goal to the future.
This is not only made for the leader group or the boards, but also for personnel and students.
Finnish curricula for vocational education are strictly standardized. This means that the
content of teaching and training are taken well care of. A school is, however, also a working
community and organization, which means it needs direction, goals and strategy for all who
are working there. They need meaningful future planning and a path to follow. At the Finnish
national level, we also have the Development Plan for Education and Research which
catalogues the most important development areas/themes to be followed at national and
regional level for each educational layer. It has been planned to make the Finnish
governmental program more concrete for the actors on the field.
Key words: Strategies, Innovativeness, Success, Training methods, Implementation
1. Introduction
This article is based on a change program in an educational institution several years ago and
my experiences in a new merged school in Finland. It was made up by the premise between
key personnel and acceptance that a school is a real organization, a real working community
and common place to share the same reality with all stakeholders (customers; students and
working life).
The book (Public Leadership in Practice, Sari Gustafsson, Tietosanoma 2012, ISBN-13:
9789518853421, ISBN-10: 9518853428) upon which this article is also based, contains four
main headings: 1. Future-oriented and decision-based management, 2. Organisation systems
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and structures management, 3. Organisation cultures management, 4. Organisation makeover
management.
The article focuses on the context of vocational education. To start with, some definitions are
given below.
1.1. Future-oriented and decision-based management
Currently, public organisations are in exceptionally challenging circumstances that require correct
decision-making concerning the future. Public organisations are also currently in challenging
situations wherein they have to make pertinent future choices. In practice this demands
organisation management to have genuine strategic capabilities. It is no longer enough that
renewal and makeovers are just updating the old. There is a need to assess, at least in the near
future, the key drivers of change, to see the whole panorama and make decisions on the basis of
the aforementioned.
The decision-making concept refers to both civil servant management and political leadership
decisions. Both are needed and preferably in the right order. Another very significant factor,
which is in no way obvious, is the ability to focus on the whole situation. If top management lack
the aforementioned ability, the whole organisation is in trouble. A fragmented developmental
approach only loads and frustrates the organisation. At worst it gives rise to development
cynicism, since there is no progress despite sincere attempts to succeed.
Future orientations and management-based choice is not only about will, but also about skill.
Management based on future orientation and making choices is especially essential in strategic
and resource management. Neither of these is easier nowadays than it was before. Strategic
management is not just a strategy for the implementation of processes at certain intervals, but,
above all, the creation of strategic management practices, so that each member of the organisation
can identify their main features. Resource management is not just planning ahead for a year, but
above all making plans for future years.
What should be done to keep staff abreast in the current turbulence? What should be considered
when making staff-related decisions, or are there any considerations to be met? In our view, staff
should be taken into consideration, but choices should not be voted in by staff. The same applies
to partnerships. The partners must be taken into account when making decisions, but the partners
should not affect the decisions to too large an extent.
The chapters in the article consist of four dimensions: Strategy and Curricula as a future
dimension and goal, Innovativeness in an educational organisation, Innovative learning and
teaching/training methods; competence that meets the real needs of employers, Innovative
individuals; students and teachers (personnel).
Figure 1: Four dimensions of an innovative and successful educational organization. (Gustafsson, 2012)
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2. Strategic Management/ Strategy and Curricula as a future dimension and goal
2.1 Developing Point College’s strategy and innovativeness in an educational organisation

The strategic management growth and innovativeness in an educational organisation report:
Point College (the case in question: Bryan Roberts, Head of the International Unit, Pedagogic
ICT expert Susanne Karlsson and Sari Gustafsson, principal and managing director of Porvoo
International College Ltd).
Point College has a novel strategy and accompanying it a remodelled motto, called "The
Winning Point". The strategy gives the consortium of local governments excellent provisions
to develop the operations and organisation of the school as a merger-ready organisation in a
challenging environment. Currently, it is a supplier of education in over 10 training programs,
in three languages, with almost 800 students, over 70 staff and a turnover about 6 million
euros. During 2012 the new principal and managing director, along with the support of the
school board, decided to launch the Point strategy and remodel the school’s development
strategy.
The aim of the strategy was to:
 improve the productiveness and impact of vocational education services
 improve the educational services for youths and adults to help them start their
working life
 tailor together the adult and youth education
 respond to development challenges and educational demand in the region of Itä
Uusimaa (Finland)
 re-enforce regional education co-operation
 develop staff skills, internal functions and internal service skills
In the strategy work, special attention was given to entrepreneurial views and expectations
concerning the development of Point's operations. In addition, the multiple private and public
owners were given the opportunity to be heard. Lastly, the views of both students and staff
were considered to be highly relevant.
The background of Point College is notable. The school is formed from the merger of 2 very
different educational institutions and cultures. One institution taught nursing and care and the
other taught business. Both had very different adult education objectives and methodologies.
One institution was predominantly Finnish, while the other was trilingual. One institution was
bureaucratic, while the other was more laid-back. One institution had extensive international
contacts while the other had local contacts.
Merging these very different institutions was a major challenge to management, especially in
view of the fact that the combined school buildings were old and had air quality problems and
were in desperate need of repair. Another complicating factor was that the building was of
insufficient size to accommodate all the component parts. Also, it was known that more
mergers with this merged institution would take place within the next few years due to the
policy of the Education Ministry of desiring larger, more efficient school units.
In light of the challenges faced above, Point College created a development strategy that
sought to address the current challenges and also future trials in the ever-changing school,
teaching and learning environments. This strategy looked at relationships, how they are
dependent on each other and processes to tackle current and future challenges.
The strategy, which attempted to develop understanding, trust and tolerance between the three
disparate units in the school had four pillars: leadership, processes, tactics to achieve
objectives and results and yardsticks.
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Through leadership and management, the school developed common processes and
behaviours to set objectives, timetables and even meeting protocols. The tactics to achieve
these objectives were to use modern media and practices in all activities and engage staff in
the development activities to embed processes and operating models in behaviour. Staff were
also encouraged to take general and personal responsibility to apply agreed protocols and
processes, in order that compatibility was achieved and school spirit enhanced.
The processes highlighted included the development of the student guidance system and
updating the Teaching Plan. Also, methods were sought to bring together adult and youth
education both in the business and social health streams. A so-called convergence of methods
was aspired to. Lastly, when the development objectives had been met, a process to market
the school’s higher quality educational portfolio was to be created. This process was also
expected to differentiate the school in the eyes of their target market. The sad state of the
premises was seen as affecting both school image and staff health and satisfaction, so it was
undertaken as a priority to resolve the issue of inadequate premises.
The last pillar of the development strategy was measuring the performance results and then
comparing them to best practice metrics. This was also meant to motivate the teachers by
recognizing that they are professionals and allowing them freedom to achieve the objectives
of the merged institution in a way that engaged them and used their experience and expertise
best. Feedback from measuring performance results and comparisons was to be used to aid
planning and decision-making.
The company Ramboll Management Consulting Ltd, an outside expert in adult education,
strategy, work methods, processes and dynamics was aiding in the implementation of the
strategy process. The project commenced with an extensive current situation analysis and
face-to-face interviews of staff, students, owner municipalities' and entrepreneurial
representatives.
The common objectives of all development activities were teaching, education and students’
value-added scores.
In addition, many activities to improve control, efficiency and transparency were
implemented. These included operating guidelines, handbooks and procedures, yearly
schedules for various activities and a functioning and easy-to-access intranet so staff could
share knowledge and information. Also, a Human Resource Plan, a Communications Plan, an
Emergency Plan and a new ERP system were employed. A Deputy Plan was also instituted
so that staff could easily recognize the responsible person when decision-makers were away.
Instructional practice was not ignored in the renewal process and new Study Guidance,
Special Needs and Project Plans were also developed. To safeguard the values of the school, a
Sustainable Development Plan was put into practice and an Equality Plan drafted.
To ensure that staff were part of the process, working groups were included in the
management system and the previously implemented open door policy was opened even
more, so ideas could flow freely.
This myriad of changes were planned and implemented in a very short time, which could have
caused hiccups in operations and affected the efficiency of the school in the short term, but on
the contrary, it actually resulted in more motivated staff and winning the first place in Finland
among vocational colleges according to strict performance criteria. A financial performance-
based inducement was also paid to school by the Ministry of Education.
None of the changes or the superior performance achievements would have been possible in
the expected time frame without the open door policy of management and the independence
and professionalism of the teaching staff. Staff were empowered. They were encouraged to
make suggestions and usually to implement these suggestions themselves. The attitude of
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management was “Great idea! Let’s try it.” This resulted in motivated staff who were
allowed to be creative and to pursue educational and learning activities that interested them.
This also led to students gaining different learning and working experiences that they may not
otherwise have had. An example of this innovation was the Film Gala activity in which
students made short movies relating to what they saw was wrong in the society in which they
lived. The benefits were multifaceted. Teachers and adults saw the problems and
opportunities in society through the eyes of youth. The students felt empowered because
adults cared and they gained new skills in marketing, making film adverts, film-making and
presentations. In addition, there was a wide area of cooperation amongst staff across
functional lines and boundaries.
Other positive operational changes that were implemented as the result of the strategy were a
student welfare questionnaire, the Point Program and an increased level of students’ influence
at school. The student welfare questionnaire was made in three languages and covered a wide
array of factors that affected student satisfaction, so management could gain feedback on
areas for improvement. The Point Program was made visible and easy to access, so students
could receive extra social help should they need it. Also a campaign to raise awareness
amongst students about how they may influence the school environment themselves was
initiated. This resulted in more student participation in meetings and questions to the rector
during the International Friendship Day celebrations.
In any change program, like the one above, there are certain important dimensions:
Very important (I): there is no one way of doing strategy work. There are various methods,
schools and theories. It is essential to recognise the capabilities related to establishing the
organisation's strategy and to keep in mind the proprietary organisation's central cultural
characteristics. It is essential to adjust the strategy process to the aforementioned.
Very important (II): management must have a genuine interest in the strategy process. This
should show in everything: in words and deeds, as participation, plotting the course and also
by listening. At best this will create a sense of security when heading into the unknown.
Very important (III): many different techniques can be utilised methodologically during the
strategy process. Smaller or larger groups may be used. Dialogue may be inspired amongst all
participants, or sometimes just with management. Nevertheless, the process will always be
controlled and steps to follow given and their significance will be clearly communicated.
The developers check list:
Conceptual thinking
Remember 1:
Strategic thinking does not only entail the finest theories and a play with words, but above all
common principles, policies and agreements on potential investments and objectives.
Remember 2:
Often lax texts use the term ‘putting in order’ when the concept refers to strategic level
management. At the same time, this reflects ownership, managing a corporate body and
common policies for consistent quality control.
Interaction skills
Remember 1:
Sufficiently involve the staff, decision-makers and clients/interest groups in the strategy
process. Carried out properly, the aforementioned groups’ opinions and views are genuinely
listened to. This prevents so-called forced hearing or over socialized buddy relationships.
Remember 2:
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Successful strategy communication is vital for an accomplished strategy. It is good to reflect
on things that have failed in the past and not to repeat mistakes. “Inclusive” modes of
communication should be encouraged, where the objectives and aims may be over-simplified.
Communication should flow, so that the staff members will find and understand their roles.
Target-orientation
Remember 1:
There is no need for everyone to advance everything. The objectives can often be, and should
be, differentiated. Similarly, the strategies must contain elements that require everyone's joint
effort for them to succeed. For example, improving the working atmosphere and developing
management - management cannot be expected to carry the load. Those under their leadership
must do their bit to help.
Remember 2:
The objectives and purposes are clearly measurable and definable in a functioning strategy. It
should give reason to rejoice once the objectives have been met.
Working conditions
Remember 1:
A crisis is the wrong reason to begin strategy work. The crisis should be resolved, since
otherwise its constant lumbering presence will be felt during the strategy process. Crisis-
hampered strategy work can be avoided by preventative action and constant attention. Avoid
the phenomenon: how to ride the crisis wave.
Remember 2:
Strategic management does not have to be rigorous and too serious a job. We have
experienced that the most capable strategic leaders approach issues from a very down-to-earth
standpoint; they avoid superfluous jargon; they do not make the mistake of propping up their
own roles; and they create a friendly atmosphere around themselves.
Managing the big picture
Remember 1:
The most crucial point in strategic management is the perception of, and understanding of, the
entire picture. Additionally, it is necessary to conceptualise the objectives in a suitable and
attractive way in concert with the proprietary culture.
Remember 2:
The whole is made up of various levels and parts. The parts make up the whole and inversely
the whole is made up of its parts. Top management must see the whole and manage
accordingly. Too much focus on detail will fragment the whole or even worse, destroy it.
There must be the ability to move from the top level (strategic level) to the bottom level
(operative level) and vice versa. In this case, a strategy hierarchy map will help. Do you
already have one at hand?
Morals and Ethics
Remember 1:
A strategy is made to be followed. In the event that the strategy is impossible to follow, it
must be amended; otherwise it will lose its meaning in a wider sense. Many public
organisations have over-emphasised this issue. It is quite confusing to witness how a strategy
and strategic management in numerous organisations have become a mere formality - having
a formal but no guiding significance.
Remember 2:
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A good organisation recognises and understands its values. A downward spiral in strategy
work will cause a clash of values or downright lack of values. An item which is lacking can
be chosen as a value and for this very reason it will function as a driver to fix the problem in
the strategy, making it possible to appeal to in decision-making and in conflict situations.
The will and ability to reform
Remember 1:
There is always a challenge to reform with the pain of loss involved in genuine strategic
management. It is very seldom sufficient to maintain the current position; this would require
the environment to be in a static state, which of course cannot be held, since the turbulence of
change is ever stronger. Instead of describing the present situation, this requires first and
foremost shifting new foci to the future.
Remember 2:
Good strategic management inspires staff to renew their modes of operation through patterns
and behaviour. Management, even here, needs to act as an example, by word and deed.
3. Reforming the management of an organization

The dialogue for public organisations’ reform has sped up rapidly in recent years. Especially,
the innovation perspective, or the lack of it, has been raised in the dialogue. The reform
dialogue has been on a rather general level - of course public organisations need to be
remodelled, but what does this mean in practical terms? There has been very little dialogue
on, e.g., the need for public management reform. The following questions still linger: In
which direction should public management be developed? What is the national vision of
public management? Is it based on the 'new public management' doctrine or something quite
different? According to our experience, there is a lot of nit-picking in many directions within
organisations at this moment. There is also a genuine and even radical reform spirit in
organisations, but coincidentally there can be a situation within the same organisation where
part of management is still holding tightly onto an archaic tenet.
The following questions are to crystallise their importance:
 Does your organisation carry out partnership analyses and/or strategies?
 Do you have a systematic method/procedure in managing partnerships?
A successful makeover of any organisation depends on its process capability and above all the
reform success rate at the end of the day. In other words, everything is futile if there is no real
development in the field. In addition to process content, it is essential to reflect on their
production.
Why we succeeded:
“We succeeded because we believed we would!” Will and motivation are paramount. The
grounds for reform are to be seen, but they are not conceivable in the same way to everyone.
There were many reasons for this success in implementing our programme for change. They
all had a relevant enforcing effect on Point’s ability to reform. Motivation was key, although
other vital factors were a collection of a sufficient number of various operations for change.
These included the recent merger, the changing school environment, a new rector and the
buildings question. These were run through together with staff, and the projects were
managed with determination.
The developers check list:
Conceptual thinking
Remember 1:
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This field is often a jungle of concepts. Many similar concepts are found in this area. Some
use the term innovations management and others the term managing innovation, etc.
Remember 2:
Many dissertations and studies have been conducted on innovation politics in recent years. It
is recommended that everyone should become acquainted with them. There are also public
organisations in Finland, who have been given the special task to advance innovation. One
should be acquainted with their field of operation and with their financing options.
Interaction skills
Remember 1:
Be bold. Do not fear contradictory situations. Learn to ask questions and encourage people to
share their own ideas. This is often received as a token of appreciation.
Remember 2:
Bring people together; create situations of interaction. Bring together even the most unusual
people and situations. Never remain alone. Create a strong encompassing network to tap into,
and share each other’s skills and experiences.
Target-orientation
Remember 1:
Make long-term plans and shape them together with the others, creating scenarios that can be
implemented. Carry out collective programmes that contain various methods to recognise
innovation; maybe even as far as the product phase. Make intermediate decisions and assess
the progress of accomplishing the goals set.
Remember 2:
Make a priority of extensively setting down the objectives (e.g., vision for change), making
various situations accountable to endure when there is uncertainty. Challenge all sides to
make their objectives a priority. Advance in realistic stages, biting off the size of the
challenges that are humanly feasible. Sometimes accepting the use of fuzzy logic is necessary,
especially in situations where there is a lot of purposeful mixing.
Working conditions
Remember 1:
Make good use of technology and modern methods of communication. Learn to use these
effectively and demand the same from others.
Remember 2:
Creativity can sometimes be birthed from idleness and sometimes from poverty. Turn
challenges into advantages. Make use of telecommuting and take time to reflect in peace.
Alternatively, make yourself a tight schedule, which sometimes brings out brilliant ideas due
to the pressure. Recognise those who enjoy working under pressure; they too exist!
Managing the big picture
Remember 1:
Ensure that top management are spinning the whole from little threads. Help define the bigger
picture, even beyond your own organisation. Replenish your organisation's strategic portfolio.
Why not weave the individual projects into whole ones?
Remember 2:
Stop conjuring up white elephants and be ready to give up pet projects in the name of mutual
interest. In this way, even the most meagre resources will be sufficient. Use ideas from totally
different environments and fields.
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Morals and Ethics
Remember 1:
Whenever ideas are conceived, make serious use of them. Bring the idea to fruition
irrespective of the originator. Do not leave innovation merely to the "official" innovators. Do
not label or ignore the initiator. Pay attention to even small ideas, they can begin to snowball.
Remember 2:
Be open and report contradictions and problems. Do not paint a too rosy picture about the
reality. Be honest when reporting on the causes and effects of situations.
Have a will and desire to reform.
Remember 1:
Be an example of reform. Give plenty of feedback often and give enough.
Remember 2:
Ask constructive questions and use professional tools. Give out rewards for the desire to
change and for the right attitude. Consider everything as a whole, not just as individual
situations.
4. Innovative learning and teaching/training methods; competence that meets the real
needs of employers
Innovativeness in a school not only means that teachers are allowed a lot of freedom to use
different kinds of methods in their teaching, but also that they are encouraged to use methods
and environments similar to real working life. Principals and vice principals therefore have
the task of giving teachers goals, tools and resources (including technology) to implement
new ways of learning in an authentic environment.
8 myths about practical and vocational education:
Vocational learning is a complex, intelligent activity where more than just the brain is
engaged: 1. Practical learning is cognitively simple; 2. Clever people ‘grow out’ of practical
learning; 3. You have to understand something before you can learn how to do it; 4. Clever
people don’t get their hands dirty; 5. Clever people don’t need to work with their hands; 6.
Practical education is only for the less ‘able’; 7. Practical learning involves only lower order
thinking; 8. Practical teaching is a second‑rate activity.
The above implies that vocational pedagogy is different from academic pedagogy, but not less
sophisticated (Claxton et al., 2010). Also, working competence is important to youth, so they
can be motivated in their periods of On-the-job–learning and really enjoy working.
What teaching methods work best?
There is no one right or wrong way to perform a given task in (business) work and the same
applies at school and within the learning environment. The core activity is to develop
expertise. Formal knowledge is turned into skills when it is used to solve practical problems.
The business/working environment is one which is continuously changing due to the different
ways people react to different stimuli in different situations. This requires that students also
learn to adapt their actions to different circumstances. So for successful learning to occur, we
as teachers and facilitators should use multi-faceted teaching and training methods, even
simultaneously. This includes methods such as Learning by competence criteria, Learning by
objectives, Learning by research, Problem Based Learning (PBL), Project Based Learning,
Active learning, Learner-centred pedagogy, Collaborative problem solving in a group and
Self-directed learning.
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It is therefore important that students learn not only domain knowledge, but also appropriate
thinking strategies and team-working skills. Intrinsic motivation and flexible knowledge
follow on from these to form a differentiated group of skilled and motivated students.
5. Innovative individuals; students and teachers (personnel)

Management promotes employee-based innovation – what does this actually mean? It’s like a
trip or path you have to go through with the aim to become innovative as an organisation.
Figure 2: Steps to become an innovative organisation

In management and the development of its methods, it is important to:
 emphasise employee-based innovation

 identify the importance of human capital as a key production factor
 identify key processes, which facilitate innovation processes and decision-making as
well as drivers and obstacles to employee participation and related decision-making.
 facilitate opportunities for employees’ influence as part of the decision-making
practices.
In developing employee-based innovation, it is important to:
 facilitate participation in coming up with ideas to change organisation routines

 identify and utilise hidden resources
 introduce and refine change initiatives as a basis for decision-making.
 ensure the availability of information on the organisation, its status and operating
environment, provide incentives, management support, create an environment
conducive to brainstorming, form decision-making structures, an organisational
culture and atmosphere.
Innovation manager job description:
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Innovation Management
 is able to characterise the innovation process and can explain it to others.
 capable of information management, summarising and synthesising as well as
analysing and refining information for various needs
 is able to interpret information, is able to prioritise
 is able to make a wide range of decisions. (e.g. about things other than money)
 includes tools and frameworks that facilitate, among others, identification of ideas
and initiatives, co-ordination and collection, product development/adoption process
guidance and product launch planning in a way that supports the company strategy
 facilities have been thought out and designed.
Leadership for Innovation
 inspiring and motivating
 interesting, appreciative and approachable
 dares to "teach" and lead, recognises expertise in a variety of ways
 dares to be a visionary, tell stories, identify the organisational philosophy
 is able to identify various power relationships and their significance
 emphasises how to remove physical and mental obstacles as well as ensures that
innovations are applied in the organisation and its partner network. (Antola &
Pohjola, 2006)
A school can combine all the pedagogic strategy/criteria mentioned in this article (ideas,
strategic plans, innovativeness of personnel, teaching practices and learning methods). To use
your own criteria for teaching, training and learning will put teachers, staff, students and
working life on an equal footing in a simple way. The criteria we use at Point College in
Finland as a statement of being and acting to reach our goals and good results are:
1 We respect and appreciate. Each other´s knowledge and experiences in the spirit of
lifelong learning.
2 We stress solutions. Not problems.
3 We evaluate knowledge. Not just presence or attendance.
4 We use work-life-centred and multi-dimensional teaching methods. That learning is
both fun, interesting and motivating.
5 We highlight balance. Between community, individuality and cooperation.
6 We respect diversity. And multiple creative solutions in different situations and with
different students.
7 We are role models. Of vocational teaching to both students and the work community.
8 We include students. In our teaching development process. We don´t think on their behalf.
9 We regularly collect feedback. So that we may improve our performance.
10 We are active. In our own way to promote changes towards excellence and fruitful work
and learning.
References
Antola, T. & Pohjola, J. (2006). Innovatiivisuuden johtaminen. Finland: Edita Publishing Oy.
(Adapted by Gustafsson and Piirainen).
Claxton, G.,Lucas, B., Webster, R. (2010). Bodies of Knowledge. London: Edge Foundation.
Gustafsson, S. & Marniemi, J. (2012). Julkisen johtamisen työkirja. Finland: Tietosanoma Oy.
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Different Attitudes Towards Grammar Teaching and Testing
Marijana Jurišić
mjurisic@oss.unist.hr
Ivana Vodogaz
ivodogaz@oss.unist.hr
Abstract. Teaching grammar plays a central role in every ESL / EFL teacher's classroom and it can
often be a challenge. Grammar pedagogy had been the source of much debate. Teachers believed that
the foreign language is best learned when students are asked to memorize rules. In the 1960’s, with
ideas about the cognitive approach of gaining knowledge, Chomsky changed the view on language
teaching and also the attitude towards grammar teaching and learning. During the 1980’s ideas
emerged about language being acquired due to exposure to the target language. Nevertheless, language
teachers never really gave up grammar teaching or grammar testing. Grammar is now viewed as one
of the components of communicative competence and there is no doubt that this is a category to be
measured when investigating an individual's performance.
However, there is a surprising lack of consensus on what type of assessment tasks might best allow
teachers to infer grammatical knowledge and how to design tasks that elicit grammatical knowledge
from students. The question is what a teacher will choose to assess and in what way the assessment
will be carried out. It is important for language teachers to select the type of assessments that best
match assessment goals.
Grammatical test tasks are activities designed to test the knowledge or ability. In designing grammar
tests, we need to be familiar with a wide range of activities to elicit grammatical performance.
Currently, knowledge of grammar can be tested in different ways: it can be inferred from the ability to
select a grammatically correct answer from several options on a multiple-choice test, to supply a
grammatically accurate word in a paragraph or text, to construct grammatically appropriate sentences
etc.
The aim of our study is to investigate what influences learners` attitudes towards learning English
grammar. The students’ opinions are important as they can throw light on the teaching process. We
designed a questionnaire to find out our students' attitude towards grammar assessment, which was
followed by a grammar test. The aim was to get an insight into their attitudes and opinions and study
was carried out on a sample of 212 first- year students of Business Trade and Accounting and Finance.
The result showed the importance of designing different types of grammar tests in order to enhance the
effectiveness of learning outcome.
Key words: grammar, approaches, testing methods, grammar tasks, study
1. Introduction
Teaching grammar plays a central role in every ESL/EFL teacher’s classroom and most of us
will agree it can often be a challenge. In fact, it is one of the most difficult aspects of a
language to teach. Grammar knowledge is crucial in the process of learning a language,
especially if it is a foreign language. Grammar is at the heart of language use, whether this
involves speaking, listening, reading or writing.
There have been many attempts to answer the question, what is grammar? According to
Crystal (1995) it is that branch of the description of language which accounts for the way in
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which words combine to form sentences. When we think of grammar, we think of a set of
word forms and rules of usage that govern how we speak and write. At first look it may seem
that teaching grammar is just a matter of explaining grammar rules to students. However,
teaching grammar effectively is a much more complicated matter. Some teachers tend to
focus on these rules and forms in their classroom. While it is imperative that EFL students
learn the rules and forms of grammar, this is not the most effective method of teaching it. It
tends to result in a classroom full of bored and uninterested students who know how to
produce excellent results in exercises and on tests, but fail badly at using the language in
contextual situations.
2. Grammar pedagogy: once and nowadays

Grammar pedagogy has been the source of much debate. Some teachers believe that the
foreign language is best learned when students are asked to memorize rules. Others have
maintained that language learning is best achieved when students are presented with examples
and then led to formulate a set of rules. During the 19th century when language learning was
seen as the acquisition of another type of behaviour, the main approach to foreign language
teaching was instruction of grammar rules and translation. A shift of view on how knowledge
is attained and also how language is acquired took place in the 1960’s with Chomsky’s ideas
about the cognitive approach of gaining knowledge. This changed the view on language
teaching and also the attitude towards grammar teaching and learning. During the 1980’s
ideas emerged about language being acquired without explicit teaching of vocabulary or the
rules of grammar, but due to exposure to the target language. Consequently, it was believed
that learners of the target language will acquire its grammar as a consequence of use of the
language and explicit grammar teaching is not needed. This resulted in negative attitude
towards grammar teaching and learning (Hedge, 2000), but most language teachers never
really gave up grammar teaching or grammar testing. Grammar is now viewed as one of the
components of communicative competence (Canale and Swain, 1980; Hymes, 1972), and thus
it can no longer be viewed as a central, autonomous system to be taught and learned
independent of meaning, social function, and discourse structure. One of the most widely
known theories in this field is Krashen’s input hypothesis (Krashen, 1982). The American
linguist suggests that language is acquired through exposure to the target language and that a
sufficient amount of contact with the target language on a comprehensible level gradually
provides the development of perceptive and productive skills and the knowledge of language
structures e.g. grammatical skills.
Old-fashioned grammar teaching was often decontextualized and pointless, the exercises led
nowhere, and grammar was an object of study in itself. Students find grammar most
interesting when they apply it to authentic texts. It is a good idea to try using texts of different
kinds, such as newspapers as sources for grammar examples and exercises. This approach
helps make grammar relevant and alive. It also avoids the studying of sentences in isolation.
Another way of contextualization is to connect isolated grammar exercises in the textbook to
situations and topics that occur in real life.
Today, in most language classrooms, grammar is no longer seen as a set of abstract rules to be
recited but rather as a set of rules to be learned for communication. Larsen–Freeman stresses
the importance of teaching grammar in order to achieve accuracy in forms of language and
thus develop the communicative skills of language knowledge. Moreover he claims that:
“Grammar is about form and one way to teach form is to give students rules; however,
grammar is about much more than forms, and its teaching is ill served if students are simply
given rules.” (Larsen-Freeman, 2001: 250). To know a language means to be able to use it for
some real-life purpose. In other words, the primary goal of language learning today is to be
able to communicate effectively and spontaneously in real-life settings. Most language
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teachers agree today that grammar should be viewed as an indispensable tool for
communication and now it has the role of ensuring that the communication is correct and
successful. In recent years, the assessment of grammatical ability has taken an interesting turn
in some situations. The teacher’s handbook by Hughes would seem to signal a definite wind
change in grammar testing. He opens the short chapter on ‘testing grammar and vocabulary’
with the question “Can one justify the separate testing of grammar?” and then points out that
“this would have seemed a very odd question. Control of grammatical structures was seen as
the very core of language ability and it would have been unthinkable not to test it.” (Hughes,
1989: 141). Grammatical ability has been assessed in the context of language use.
3. Link between teaching and testing

As far as testing or assessing grammar is concerned, grammar has always been regarded as an
important area for testing learner's language proficiency. It still occupies a prominent position
and is present in many school examinations and proficiency tests. Grammar tasks are part of
every written end-of-semester test that our students are obliged to take and among all others it
is a part of further final assessment. There is no doubt that this is a category to be measured
when investigating an individual's performance in a language. Grammar still figures as a
central criterion in the analysis of written and spoken language. In summary, language
teachers have always acknowledged the link between teaching and testing and, accordingly,
have always tested their students' knowledge of grammar. We are interested to find answers to
the following questions:
 What type of assessment tasks might allow teachers to test the grammatical knowledge
that has been acquired?
 How to design tasks to test grammatical knowledge?
 What kind of motivation do learners have for grammar?
 Are learners positive or negative towards grammar?
We the language teachers use test results to make decisions about student placement in a
teaching programme or about the degree to which our students have mastered the material in a
course. We also want to measure their ability in grammatically accurate and meaningful ways
about topics they might encounter in various settings.
3.1. Grammatical ability
According to James Purpura, grammatical ability is defined as the capacity to realize
grammatical knowledge accurately and meaningfully in testing or other situations. In his book
“Assessing grammar” he says that the goal of grammar assessment is to provide as useful a
measurement as possible of our students' grammatical ability. The test results serve to provide
feedback for learning and instruction, assign grades or promote students to the next level.
They can also be used to help teachers make decisions about future instructions or the
curriculum. Therefore tests have to be designed to reflect that and not variability resulting
from the type of tasks (2004).
3.2. Types of assessment tasks
However, there is a surprising lack of consensus on what type of assessment tasks might best
allow teachers to infer grammatical knowledge that has been acquired and how to design tasks
that elicit grammatical knowledge from students for some specific assessment purpose. The
question is what a teacher will choose to assess and in what way the assessment will be
carried out. From an assessment perspective, we can construct tasks that target individual
features of grammatical knowledge.
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Purpura maintains that language teachers should choose the type of assessments that best
match their assessment goals. Furthermore, it is crucial that the assessments we use to
measure grammatical ability reflect the best practices available in the field: otherwise, the
inferences that we make from assessment scores may be neither meaningful nor appropriate.
As all language teachers know, the kinds of tasks we use in tests and their quality can greatly
influence how students will perform. Performance on grammar tests can be influenced by
many other factors besides grammatical ability. In fact, test scores can vary. As Purpura states
in his book, some of the most important factors that affect grammar test scores are the
characteristics of the test itself. For example, some students perform better on multiple-choice
tasks than on other types of tasks.
One of the biggest challenges is to define what specific areas of grammatical knowledge the
students need to supply in order to demonstrate that they have the required grammatical
ability. The content that we want to assess derives from a textbook or syllabus. Once we know
what areas of grammatical knowledge we want to assess, we can then design, develop and
score the test tasks. Purpura says that the goal of assessment is to provide more information
on a student's knowledge of grammar. Grammatical test tasks are activities designed to test
the knowledge or ability without which a student would not be able to complete the task
successfully.
3.3. Test instructions
With test instructions we introduce students to the tasks and explicit the procedures for
completing it. According to Purpura, another important characteristic of the test is the time
allotted to the student to complete the test. However, students perceive time in different ways
and, although teachers may think that students have sufficient time to finish, in many cases
time pressure increases students’ anxiety and adversely influences their performance. And
finally, we need to choose the scoring method or the way in which responses are evaluated
and points assigned to responses. It includes the criteria used to judge the correctness of
responses. A multiple-choice grammar test might be designed to measure one feature of
grammatical knowledge. It therefore contains one criterion for correctness. This item could be
scored as either right or wrong according to an answer key. This right/wrong scoring method
is clear and objective. Correct answers get one point, incorrect ones get none. With a partial-
credit scoring we can give credit for partially correct answers. For example, let's imagine that
we wish to measure the form and meaning of past tense verbs in English. We give students a
dialogue with missing verbs and ask them to fill in the blanks. Since we have two criteria for
correctness (form and meaning), we can assign two right/wrong scores for each item. If a
student put the correct answer went he would get full credit, one point for the correct past
tense form and one for the correct meaning. If he put goed he would get partial credit; zero
points for form and one for meaning.
3.4. Types of expected responses
The type of expected response is a critical characteristic of tests. Purpura specifies two types
of expected responses. One type requires students to select the response from two or more
response alternatives. These are called selected-response tasks and they are designed to
measure a student's ability to recognize the correct, best or most appropriate answer. A second
type, constructed-response task, requires students to construct a response by writing or saying
anything from a word to a sentence or more than one sentence. Unlike selected-response
items, which usually have only one possible answer, the range of possible answers for
constructed-response task can be large.
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4. Grammar tasks most used in our students’ textbooks
In designing grammar tests, we need to be familiar with a wide range of activities to elicit
grammatical performance. Currently, knowledge of grammar can be tested in different ways:
it can be inferred from the ability to select a grammatically correct answer from several
options on a multiple-choice test, to supply a grammatically accurate word in a paragraph or
text, to construct grammatically appropriate sentences etc.
4.1. Selected response task types
4.1.1. Multiple-choice task (MC)
A multiple-choice grammar test is a form in which respondents are asked to select the best
possible answer (or answers) out of the choices from a list. Multiple choice items consist of a
stem and a set of options. The stem is the beginning part of the item that presents the item as a
problem to be solved, a question asked of the respondent, or an incomplete statement to be
completed, as well as any other relevant information. The options are the possible answers
that the examiner can choose from, with the correct answer called the key and the incorrect
answers called distractors. Only one answer can be keyed as correct.
The answer represents the most appropriate or natural choice. MC tests are well suited for
testing many features of grammatical knowledge. Administration and scoring of MC tasks are
easy. The right/wrong scoring method is clear and objective. This type of test has many
advantages, although this format encourages guessing. This type of task contains one criterion
for correctness. Correct answers get one point. Incorrect ones get none. If we wanted to
capture more precise information from our students we could assign some credit for partially
correct answers. It provides us with more precise information about our students' strengths
and weaknesses
4.1.2. Multiple-choice error identification task
This task presents one incorrect or inappropriate feature. Students are required to identify the
error.
4.1.3. Matching task
In this task students match one list with the other. Matching tasks are designed to test several
discrete features of grammatical knowledge. Students usually are required to match the words
with their meanings. In some cases students need to understand the context to be able to
provide the response. This task would be scored right or wrong.
4.2. Limited production task types
4.2.1. Cued gap-filling task
This is an exercise in which words are removed from a text and replaced with spaces. The
learner has to fill each space with the missing word or a suitable word. In these tasks the gaps
are preceded by one or more lexical items or cues, which must be transformed in order to fill
the gap correctly. Gap-filling tasks are designed to measure the learner's knowledge of
grammatical forms and meaning.
4.2.2. Banked gap-filling
In a banked gap-filling task you are asked to read a text from which some words are missing
and you have to choose the appropriate word from a bank of alternatives However, while in
an open gap task you are not given any words to choose from, in this type of test, the words
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that were taken out from the text are printed after the text, and you “only” need to decide
which word in the list of words after the text is suitable for which gap in the text.
5. Study
Our interest falls on grammar because this is usually the subject towards which students tend
to be most negative. While there is abundant literature that focuses on grammar teaching
(Ellis, 2002; Schulz, 2001) and on teachers’ views, little research has been carried out
regarding students’ perspectives on the use of grammar in the EFL classroom. Studies that do
look at students’ beliefs typically focus on language learning in general and not on the role of
grammar instruction in particular, although it has been the topic of many debates in the field.
The aim of this study is to find out what is the prevailing attitude towards the importance of
grammar teaching and learning. Language teachers and language learners are often frustrated
by the disconnect between knowing the rules of grammar and being able to apply those rules
automatically in listening, speaking, reading, and writing.
Some major problems ESL learners have with grammar are:
 They think grammar is boring.
 They don’t see the practicality of studying grammar. Some students have great fluency
in their oral expression and feel frustrated when forced to think of grammar when
speaking.
 They are overwhelmed by the volume of information. Grammar books can be
intimidating.
 They lack confidence in their ability to use grammar for communication. Too many
learners are ready to criticize themselves and their English skills. A common reason
for not liking grammar is: “I’m not good at it“.
5.1. Questionnaire and test
The research was carried out on a sample of 212 first- year students of Business Trade and
Accounting and Finance. The questionnaire was designed to get an insight into their attitude
towards various grammar assessment tasks and grammar in general. It contained 6 structured
questions, supplied with more alternative answers from which the student could choose.
Anyone who has ever taken a grammar test knows that the types of questions on the test can
severely impact the performance. In order to show and prove that fact the questionnaire was
followed by a grammar test composed of three different grammar test tasks: two selected-
response task types (the multiple-choice (MC) task and the multiple-choice error
identification task) and one limited-production task (the cued gap-filling task). These types of
exercises were chosen for our study because they are parts of almost every unit in our
students' textbooks as well as workbooks and because they are easy to score (right/wrong),
based on one criterion for correctness. In some cases, partial-credit scoring may be used. The
correct answer earns a set number of points toward the total mark, and an incorrect answer
earns nothing.
They were also told that these tests would not be used as part of their course grade, but they
were asked to complete them as carefully as possible. Each exercise contained the same
grammar material, as well as the same number of points to make scoring system simpler. We
decided to focus on present simple, present continuous, past simple and present perfect, as
they were recently practised and revised.
In the questionnaire filled previously they needed to decide on their preferences regarding
these three types of tasks, so it was interesting to find out if their preferences correspond to
their performance.
Example:
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The multiple-choice task
1. What the word “catastrophe” (mean)?
a What is the word “catastrophe “ meaning?
b What has the word “catastrophe” meant?
c What does the word “catastrophe” means?
d What does the word “catastrophe” mean?
Multiple-choice error identification task
In each of these exercises there is one verb that is incorrect. Cross it out.
What does Tom think of the budget?
He think it is unfair.
I agree with him.
Cued gap-filling task
A: (I/just/be)____________________________________ to the film War and Peace.
(You/ see)___________________________________ it?
B: No. Is it like the book?
A: (I /not read)______________________________the book.
B: (I/read) ______________________________ it when
(I/be)____________________________ in school.
5.2. Analysis of the results of the questionnaire and test
According to the results of the questionnaire, 80% of our students believe that grammar is the
most difficult part of their written exam and more than a half of them are assured that learning
grammar is important for their proficiency. This indicates that the majority of students have a
positive attitude towards studying English grammar. The participants were asked to assess the
level of their knowledge of grammar. The results showed that almost half of our students
(43%) perceived their grammar proficiency to be good, 20% rated their knowledge as
sufficient, 19% as very good, 13% as not sufficient and only small number of them believes
that their knowledge is excellent. Students however were not particularly critical of their
textbooks. Almost all students found the materials in the textbook sufficient (90%), and only
the small percentage (10%) believes the opposite. The majority of them (87%) commented
that their teacher spends enough time teaching and rehearsing grammar during his/her classes.
They also rated different types of grammar exercises as their favourite or the least preferable
ones. They disliked the gap-filing task and 36% of them find this exercise the least popular
among them and 64% favoured the multiple-choice task, choosing this one as the most
preferable. (Table 1)
Table 1 How students rated different types of tasks
Type of task The most preferable The least preferable The best result
for: for: achieved by:
The multiple-choice task 81% of students 14% of students 31% of students

The multiple-choice error
identification task 10% of students 21% of students 47% of students
The cued gap-filling task 9% of students 65% of students 22% of students
The cued gap-filling task brought no surprises: it was the first choice for only 9% of our
students and only 22% gained the best score from it. It's interesting to note that the multiple
choice task was elected as the most preferable one (81%) but it was the exercise with the
highest number of correct answers for only 31% of our students. Only 10% of them chose the
multiple - choice error identification task as their favourite, but for most of them (47%) it was
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the task with the highest number of correct answers and the task with the highest average
grade of 65%. In brief: their favourite type of task often doesn’t mean the best possible result
or the best possible grade. (Table 2)
Table 2 Test results
Type of task Mean score
The multiple-choice task 54% correct

The multiple-choice error identification task
65% correct
The cued gap-filling task 56% correct
6. Conclusion
With this study we have tried to show that grammar plays a critical role in teaching, learning
and assessment and, as such, it should be viewed as a resource for effective communication.
Through our study we saw that students generally are positive towards learning English
grammar and believe it is necessary which suggests that they see grammar studies as a
necessity in order to advance their knowledge and correctness of English and thus get higher
marks in the exams. Consequently, it can be said that students find grammar studies important
both due to the progress and accuracy in their language proficiency, but also because it is
compulsory.
It can be easily concluded from the results of this questionnaire that their preferences and
wishes do not match final results, so teachers have to be very cautious while preparing their
tests in order to provide them with variety of tasks, in order to gain the most adequate result
that matches their proficiency. From practical experience we know that teachers face
difficulty when testing results do not match our students' real practical knowledge that they
were able to show previously in the classroom. This can result in lack of motivation for
learning. Therefore, more attention has to be paid to designing methods of assessment that
meet the needs of students.
Given the potential impact of test characteristics on performance, it is important for teachers
to understand the individual characteristics of the tasks they use and develop tasks that will
elicit the best possible performance that we are mainly interested in measuring. In the
practices of grammar instruction teachers should adopt a suitable teaching approach with rich
resources and design activities, which are communicative or contextualized to enhance the
effectiveness of the learning outcome. Finding suitable ways to do this is the current
challenge to ESL/EFL teachers.
Some of the factors affecting grammar test scores, besides grammatical ability or time
pressure for example, are the characteristics of the test itself and the variety of task types is
one step towards objective assessment.
References
Canale, M., Swain, M. (1980). Theoretical Basis of Communicative Approaches to Second
Language Teaching and Testing. In Applied Linguistics, Oxford, England: Oxford University
Press
Chomsky, N. (1965). Aspects of the theory of syntax. Cambridge, England: M.I.T. Press
Crystal, D. (1995). The Cambridge Encyclopedia of the English Language. Cambridge,
England:Cambridge University Press
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Hedge, T. (2000). Teaching and Learning in the Language Classroom. Oxford, England:
Oxford University Press
Hymes, D. (1972). On Communicative Competence. Harmondsworth, England: Penguin
Hughes, A. (1989). Testing for Language Teachers. Cambridge, England: Cambridge
University Press
Krashen, S.D. (1982). Principles and Practice in Second Language Acquisition. Oxford,
England: Pergamon Press
Larsen-Freeman, D. (2001). Teaching English as a Second or Foreign Language. Boston,
USA: Heinle&Heinle
Purpura, E. J. (2004). Assessing Grammar. Cambridge, England: Cambridge University Press
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Primjena običnih diferencijalnih jednadžbi – modeliranje i
vizualizacija
Ivo Baras
Sveučilište u Splitu, Sveučilišni odjel za stručne studije; Split, Republika Hrvatska
ibaras@oss.unist.hr
Renata Kožul Blaževski
rkozulb@oss.unist.hr
Nada Roguljić
Sažetak. Obične diferencijalne jednadžbe neizostavan su sadržaj temeljne matematičke

edukacije na tehničkim studijima. Kako bi se ukazalo na važnost diferencijalnih jednadžbi u
prirodnim i tehničkim znanostima bitno je studente upoznati s mogućnošću modeliranja
diferencijalnim jednadžbama. Koncept modeliranja dodatno se može približiti studentima na
način da se modeli računalno vizualiziraju korištenjem različitih programskih paketa. Takav
pristup u radu je ilustriran na primjeru harmonijskog oscilatora i problemu monitoringa
zagađenja, a kao programski paket korištena je Wolfram Mathematica. Pokazano je kako se
korištenjem računalne vizualizacije može provesti provjera, diskusija i poopćavanje rezultata.
Dobiveni osnovni modeli su zatim korišteni za opisivanje složenijih situacija. Ovakav način
rada ne samo da pobuđuje dodatni interes studenata već i upućuje studente na korištenje
matematičkih alata i programiranja.
Ključne riječi: diferencijalne jednadžbe, modeliranje, Wolfram Mathematica, harmonijski oscilator,

monitoring zagađenja.
1. Uvod
"Matematičar ne proučava matematiku zato što je korisna; proučava je zato što u njoj uživa, a
uživa u njoj zato što je lijepa", zapisao je poznati matematičar Henri Poincare. Podučavajući
studente tehničkih studija, koji najčešće ne dijele istu estetsku fascinaciju, matematičar se
međutim suočava s drugačijim izazovom: on mora matematiku učiniti zanimljivom upravo na
način da pokaže njenu korisnost.
Prva nastavna cjelina kolegija Primijenjena i numerička matematika, kojeg slušaju studenti
prve i druge godine tehničkih studija Odjela za stručne studije, posvećena je osnovnim
tipovima običnih diferencijalnih jednadžbi i primjeni Laplaceove transformacije.
Diferencijalne jednadžbe predstavljaju važno oruđe u tehničkim znanostima i fizici pa je
uobičajeno da se jedan termin predavanja pri kraju cjeline posveti primjerima pojava iz
stvarnog života u čijem matematičkom modeliranju se one koriste (kretanje pod utjecajem sile
teže, Newtonov zakon hlađenja, populacijska dinamika, harmonijski oscilator i sl.). Iskustvo
predavača kolegija međutim pokazuje da studenti nisu osobito zainteresirani za ove primjere i
to predavanje često doživljavaju kao digresiju, predah između “zaista važnih” dijelova
kolegija, onih koji će im omogućiti polaganje ispita i osvajanje pripadnih ECTS bodova.
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Logički gledano, takva reakcija studenata je paradoksalna, jer se nalaze na pragu usvajanja
moćnog alata čijom se primjenom na jednostavan način opisuje većina fizikalnih pojava koju
su do tada učili i izvodi većina fizikalnih formula koju će ikada u praksi trebati. S druge
strane, takva reakcija može začuditi samo onoga tko baš ništa ne zna o sustavu školovanja u
Republici Hrvatskoj, koji učenje činjenica uglavnom pretpostavlja njihovom samostalnom
propitivanju i suvislom povezivanju. U takvom okruženju nisu na cijeni inicijativa,
kreativnost i znatiželja pa se učenici zarana nauče ponašati prema očekivanjima autoriteta.
Kako bi se promijenilo pristup, u primjerima primjene diferencijalnih jednadžbi je iskorišten
programski paket Wolfram Mathematica, sa sljedećim ciljevima:
1. Na zanimljiv, vizualno atraktivan i interaktivan način ilustrirati primjenu
diferencijalnih jednadžbi.
2. Potaknuti postavljanje pitanja i diskusiju te korištenjem računalne simulacije modela
provjeriti rezultate.
3. Poopćavanjem rezultata na neke složenije situacije pokazati kako i jednostavni
modeli mogu biti relevantni za praksu.
4. Koristeći zanimanje za računala zainteresirati studente za matematičko i računalno
modeliranje.
Wolfram Mathematica (u daljem tekstu WM) je programski paket koji je razvila kompanija
Wolfram Research. Prva mu je verzija izdana 1998., a od tada je postao jedan od
najnaprednijih i najkorištenijih softvera za upotrebu u tehničkim i znanstvenim područjima, a
posebno u matematici i fizici. Pored mogućnosti simboličkog i numeričkog računanja, snaga
mu je strukturiranost i velika prilagodljivost pa služi kao podloga brojnim aplikacijama. Zbog
lakoće kojom se računanja provode moguće je lako napraviti korak od korištenja osnovnih
modela ka modeliranju složenijih i specijalnih slučaja. Također, interaktivno sučelje novih
programa omogućava nam da na elegantan način problem vizualiziramo, mijenjamo
parametre i promatramo ishode u animaciji. Treba međutim naglasiti da je WM samo jedan od
popularnih programskih paketa integriranih u radno okruženje (drugi takvi programi su
Matlab, Maple, Sage, itd). Autori su sticajem okolnosti koristili baš programski paket WM i
nemaju osobnog interesa u njegovom propagiranju.
Kako bi se ilustriralo izrečeno, u nastavku su pomoću WM modelirana dva tipična primjera
primjene diferencijalnih jednadžbi. Iako WM naredba DSolve analitički rješava Cauchyjev
problem većine običnih diferencijalnih jednadžbi iz primjene, zbog brzine računanja je katkad
korištena Laplaceova transformacija [1] (WM naredbe LaplaceTransform i
InverseLaplaceTransform). Ukoliko je Cauchyjev problem teško ili nemoguće riješiti
analitički, na raspolaganju stoji WM naredba NDSolve, koja ga rješava numerički. Treba
spomenuti i vrlo zgodnu naredbu Manipulate, koja omogućava interaktivnost u mijenjanju
parametara modela [7].
2. Harmonijski oscilator
Sustav (Slika 1.) se sastoji od elastične opruge čiji je jedan kraj nepomičan, a drugi pričvršćen
za tijelo mase m . Neka je k  0 konstanta elastičnosti opruge. Pomicanjem tijela iz
ravnotežnog položaja, zbog rastezanja ili sabijanja opruge, na tijelo počinje djelovati
elastična sila, proporcionalna veličini pomaka, koja uzrokuje titraje (oscilacije) oko
ravnotežnog položaja. Označimo pomak u trenutku t sa xt  .
Analizom oscilacija sustava u sredstvu bez otpora (tzv. slobodno titranje), uz zanemarivanje
svih drugih mogućih utjecaja, kao npr. mase opruge, dimenzija utega te svih drugih sila koje
bi u prirodi mogle djelovati na sustav, dobiva se da funkcija pomaka xt  zadovoljava
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diferencijalnu jednadžbu mx(t )  kx(t )  0 . Ako se gibanje tijela odvija u sredstvu u kojem je
otpor proporcionalan brzini (tzv. prigušeno titranje), funkcija pomaka xt  zadovoljava
diferencijalnu jednadžbu mx(t )  x(t )  kx(t )  0 , gdje   0 predstavlja koeficijent otpora
sredstva (konstantu prigušenja). Ukoliko na tijelo djeluje još i vanjska sila F t  , proizvodeći
efekt tzv. prisilnog titranja, pomak xt  se opisuje diferencijalnom jednadžbom
mx(t )  x(t )  kx(t )  F (t ) .
Slika 1 Harmonijski oscilator

Matematički, radi se o linearnim diferencijalnim jednadžbama drugog reda s konstantnim
koeficijentima. Kako bi se gibanje opisalo u potpunosti potrebno je navesti i početne uvjete.
Ako je u trenutku t  0 tijelo bilo u točki x0 , prvi početni uvjet glasi x0  x0 . Ukoliko je u
trenutku t  0 mirovalo, drugi početni uvjet glasi x 0  0 , a ako se kretalo brzinom v 0 ,
x0  v0 . Diferencijalna jednadžba s zadanim početnim uvjetima predstavlja početni
(Cauchyjev) problem, čije rješenje je jednadžba gibanja tijela [6].
WM program primjenjiv na sva tri slučaja harmonijskog oscilatora dan je na Slici 2.
Kako bi se mogli razmatrati različiti slučajevi, program prvo traži unos vrijednosti početnog
pomaka x 0 i početne brzine v 0 , te funkcije F t  . Nakon što odredi funkciju pomaka xt  ,
program računa brzinu vt  i ubrzanje at  tijela koje titra, te kao dodatnu opciju, iscrtava
grafove sve tri funkcije. Radi lakšeg pregleda, sustav harmonijskog oscilatora je okrenut
vertikalno, a graf s desne strane predstavlja funkciju t  xt  . Za unesene x0  3 , v0  0 ,
F (t )  0 , rezultat naredbe prikazan je na Slici 3, a za x0  2 , v0  1 , F (t )  sin t , rezultat
naredbe na Slici 4. Klizači za varijable t , m, k ,  omogućavaju da se u danim granicama
vrijednosti tih varijabli mijenjaju i može se promatrati ponašanje harmonijskog oscilatora u
promijenjenim uvjetima.
Korištenje računalnog modela omogućava i da se napravi korak dalje. Novi programski paketi
opremljeni gotovim alatima numeričke matematike bitno pojednostavljuju matematički dio
posla i omogućuju da se umjesto na matematičke tehnike koncentrira na fizikalno interesantna
pitanja. Prednost toga nije samo u jednostavnijem modeliranju manje uobičajenih situacija,
već i u količini sačuvane energije koju pojedinac (student, nastavnik, istraživač) ne mora
utrošiti da se bi bavio čisto matematičkim aspektima problema. Novostečena sloboda može se
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iskoristiti za postavljanje kreativnih i maštovitih pitanja koja će produbiti razumijevanje
problema, a možda i otvoriti nove teme. Npr: što ako konstante u sustavu prestanu biti
konstantne? Što ako se promatra model s utegom promjenjive mase (npr. uslijed
sagorijevanja ili taljenja), ili s promjenjivom konstantom elastičnosti (npr. zbog slabljenja
opruge), ili sa sredstvom čiji otpor nije u svakoj točki jednak? Što ako je pobuđujuća sila
diskontinuirana, npr. pulsna, što ako ona nije uvjetovana samo vremenski, već i prostorno?
Modeli takvih situacija mogu predstavljati ozbiljne matematičke probleme koje je teško ili
čak nemoguće riješiti analitički.
Slika 2 WM program za modeliranje harmonijskog oscilatora
x0 3, v0 0 x0 2, v0 1
t t
m m
5 3.6
k k
8 1
1 0.34
pomak , brzina , akceleracija pomak , brzina , akceleracija
4 4
2 2
5 5 10 15 20 25 30 5 5 10 15 20 25 30
2 2
4 4
6 6
funkcija pobude F t 0 funkcija pobude F t Sin t
Slika 3 WM simulacija prigušenih oscilacija Slika 4 WM simulacija prisilnih oscilacija
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2.1 Problem pulsirajuće sile
Neka harmonijski oscilator sa Slike 1 miruje u ravnotežnom položaju. Nakon 5 jedinica
vremena na njega djeluje snažan, ali kratkotrajan puls, koji se smiri nakon 0.1 jedinice
vremena. Kako izgleda jednadžba gibanja na taj način pobuđenog oscilatora?
 0, x5

Neka je sila u modelu dana sa F t   50, 5  x  5.1 .
0, x  5.1

Ovaj je problem zanimljiv zbog diskontinuiranosti pobuđujuće sile i zato je u WM modelu
korištena Laplaceova transformacija (Slika 5.). Ukoliko nema prigušenja sustav nastavlja
slobodno titrati (Slika 6.).
Slika 5 WM naredba za modeliranje prisilnih oscilacija, slučaj pulsnog udara
4
2
2 10 20 30 40 50
4
6
Slika 6 WM model prisilnih oscilacija, slučaj pulsnog udara
2.2 Problem mase koja “nestaje”

Ako se zamisli slučaj titranja harmonijskog oscilatora sa Slike 1, čiji je uteg načinjen npr. od
leda mase m , i uslijed taljenja u toku gibanja postaje sve “lakši“. Jednostavnosti radi neka je
gubitak mase linearan, tako da tijelo u toku 30 jedinica vremena izgubi svu masu (npr.
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 t 
potpuno se rastali). Jednadžba gibanja tada glasi m1   x(t )  xt   kx(t )  0 . Neka su
 30 
dani početni uvjeti x0  3 , x0  1. WM program dan je na Slici 7., a model na Slici 8.
Iščeznućem utega gibanje se, očekivano, zaustavlja.
Kad bi se promatralo slobodno titranje harmonijskog oscilatora uz linearni gubitak mase do
njenog nestanka iz sustava (potpunog rastaljenja ili rasipanja utega) u stotoj jedinici vremena i
uz početne uvjete x0  1, x0  0 , graf funkcije xt  bi izgledao kao na Slici 9.
Slika 7 WM program za modeliranje mase koja “nestaje”
5.38
5.22
4
2
5 5 10 15 20 25 30
2
4
6
Slika 8 WM model mase koja “nestaje”
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1.0
0.5
20 40 60 80 100
0.5
1.0
Slika 9 – Titranje mase koja “nestaje” u 100 – toj jedinici vremena
2.3 Problem prostorno i vremenski promjenjive sile

U ovoj varijanti prisilnih titraja na tijelo mase m  1 (Slika 1.) djeluje elastična sila opruge
konstante elastičnosti k  1 u sredstvu konstante otpora   0.05 i uz početne uvjete x0  1
6 sin t , xt   1
, x0  3 . Funkcija koja vrši prisilu je oblika F t , xt    , što znači da je
 0, x t   1
uvjetovana i prostorno, a ne samo vremenski. Ovaj je problem potrebno rješavati numerički
pa ga modeliramo WM naredbom NDSolve (Slika 10.). Rezultirajuće gibanje spoj je
periodičkog i kaotičnog gibanja (Slika 11.) i primjer je jednostavnog načina generiranja
nepravilnog šuma niskog intenziteta koji može poslužiti za ispitivanje čvrstoće materijala [2].
Slika 10 WM program za modeliranje prostorno i vremenski ovisne sile pobude
4
2
2 10 20 30 40 50
4
6
Slika 11 WM model prostorno i vremenski ovisne sile pobude
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2.4 Problem složenijeg harmonijskog gibanja
Sustav se sastoji od dvaju tijela masa m1 i m2 (slika 12). Koeficijenti elastičnosti
opruga su redom k1 , k 2 i k 3 . U trenutku t  0 masa m1 se pusti u gibanje iz točke x  1 u
sredstvu bez otpora. Treba ispitati ponašanje sustava za t  0 .
Ukoliko se horizontalni pomaci masa m1 i m2 označe sa x1 t  i x2 t  , matematički
model je sljedeći početni problem [3]:
m1 x1t   k1 x1 t   k 2 x1 t   x 2 t   0
m2 x 2 t   k 3 x 2 t   k 2 x1 t   x 2 t   0
x1 0  1, x1 0  0, x 2 0  0, x 2 0  0
WM program koji će ga simulirati na prvi je pogled dugačak i jako složen (Slika 13.),
ali to je samo privid jer je računski dio sadržan u prvih pet linija, dok se ostatak koda
uglavnom sastoji od zadavanja grafičkih elemenata za sliku (Slika 14.). Klizačima se mogu
varirati mase tijela i konstante opruga. Grafikoni s desne strane predstavljaju redom grafove
funkcija pomaka x1 t  i x 2 t  .
Slika 12 Problem složenijeg harmonijskog gibanja
Slika 13 WM program za problem složenijeg harmonijskog gibanja
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t
m1
m2
k1
k2
k3
1.0 1.0
0.5 0.5
5 10 15 20 25 30 5 10 15 20 25 30
0.5 0.5
1.0 1.0
Slika 14 WM model složenijeg harmonijskog gibanja
3. Monitoring zagađenja
Zagađenje okoliša jedan je od osnovnih problema današnjice. Razvijanje svijesti o tom
problemu i njegovim implikacijama mogla bi biti ključna za budućnost čovječanstva. Da bi se
uspješno monitoriralo zagađenje zraka i vode razvijeni su brojni modeli od kojih su neki vrlo
složeni. Slijedi jednostavni model, zasnovan na običnim diferencijalnim jednadžbama.
Pretpostavimo da promatramo vodenu masu (bazen, rezervoar, ribnjak, jezero, zaljev,
more) volumena V t  u kojem je prisutan kontaminant čija je prosječna koncentracija u vodi
prikazana kao funkcija vremena C t  . Neka postoji n pritoka, kapaciteta
Qu ,1 t , Qu , 2 t ,, Qu ,n t  i koncentracija kontaminanta Cu ,1 t , Cu , 2 t , , Cu ,n t  , te m odliva,
kapaciteta Qi ,1 t , Qi , 2 t , , Qi ,m t  i koncentracija kontaminanta Ci ,1 t , Ci , 2 t , , Ci ,m t  .
Neki su kontaminanti u vodi kemijski nepostojani i s vremenom se razgrađuju. Neka je k t 
koeficijent interakcije štetne tvari i vode. Ponašanje sustava opisano je jednadžbom
u , j t 
n Q m Q t 
C t    Cu ,i t    Ci , j t   k t C t  . Ovaj model je vrlo grub, jer uzima u
i, j
j 1 V t  j 1 V t 
obzir samo vremensku dimenziju problema, a zanemaruje utjecaje kao što su dubina, oblik,
temperature, strujanja vode i zraka, ali svaki od slučajeva opisanih u nastavku predstavljat će
varijaciju ove formule. Intencija ionako nije precizno opisivanje pojave, već da studenti
prepoznaju kako se diferencijalne jednadžbe mogu pojaviti i u situacijama bliskim njihovom
iskustvu.
3.1 Problem zagađenog jezera
U jezeru poznatog i stalnog volumena vodene mase V je prisutan kontaminant čija je
prosječna koncentracija u vodi prikazana kao funkcija vremena C t  [mg/l]. Neka je Qt  [l]
ukupna količina vode koja se ulijeva u jezero, koja je zbog stalnosti volumena jednaka i
ukupnoj količini vode koja se iz jezera izlijeva. Neka je koncentracija kontaminanta u vodi
koja se uliva Cu t  [mg/l]. Jednostavnosti radi, pretpostavimo da je priljev jezera stalan
Qt   Q , da je jezero dobro izmiješano i da je koeficijent interakcije konstantan, k t   k . Za
koncentraciju kontaminanta tada vrijedi zakonitost C t   Cu t   C t   kCt  , što je

Q Q
V V
nehomogena linearna diferencijalna jednadžba prvog reda. Početni uvjet C t 0   C0
predstavlja koncentraciju kontaminanta u jezerskoj vodi na početku promatranja.
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U praksi su uobičajene tri situacije: da je ulazna koncentracija kontaminanta konstantna,
Cu t   Cu , da se mijenja periodički s vremenom, Cu t   Cu cos 2 (period je T ) ili da se
t
T
zagađenje događa jednokratnim ispuštanjem određene količine Cu  V kontaminanta u nekom
trenutku t1 . WM program (Slika 15) uključuje sva tri slučaja. Na Slici 16 prikazana je
situacija u kojoj se dvadeset dana promatra koncentracija kontaminanta u jezeru pri dnevnom
priljevu/odljevu od Q  10%V , uz koeficijent interakcije k  0.2 , početni uvjet C 0  C0  3
mg/l, i to u slučaju periodičkog ispuštanja u jednakim tjednim ciklusima Cu t   5 cos 2

t
7
mg/l. Klizačima se mogu mijenjati veličine Q , Cu i t .
Slika 15 WM program za model zagađenja jezera
Slika 16 WM model zagađenja jezera
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3.2 Zagađenje Kaštelanskog zaljeva organskim otpadom – jednostavni model
Kaštelanski zaljev je morski zaljev na čijim su obalama smješteni gradovi Split, Solin,
Kaštela i Trogir. Brza industrijalizacija praćena nekontroliranom izgradnjom i desetljećima
nebrige lokalne uprave za osnovne komunalne standarde dovela je do toga da je već u
osamdesetim godinama prošlog stoljeća postao jednim od najzagađenijih područja na Jadranu.
U narednih dvadesetak godina pritisak industrije se smanjio jer je više velikih zagađivača
prestalo s radom, ali se “divlja” gradnja nastavila nesmanjenim intenzitetom, pogotovo u
Kaštelima, pa ima smisla promatrati zagađenje zaljeva tekućim organskim otpadom.
Jedan od osnovnih pokazatelja čistoće vode je količina u njoj otopljenog kisika, budući da je
on preduvjet za život vodenih organizama. Zato se stupanj onečišćenosti otpadnih voda
organskim tvarima prikazuje mjerenjem biokemijske potrošnje kisika BPK (engl. BOD ).
Konkretno, BPK 5 (pokazatelj petodnevne biokemijske potrošnje kisika) je količina kisika
otopljenog u vodi potrebna za razgradnju organske tvari u pet dana. Primjerice, otpadne vode
jednog kućanstva imaju BPK 5 do 400 mg/l. U praksi se voda u prirodi s manje od 2 mg/l
BPK 5 smatra praktički čistom, a voda s više od 15 mg/l BPK 5 vrlo zagađenom (Tablica 1).
Količina otpadnih voda obično se izražava brojem ekvivalentnih stanovnika ( ES ), s tim da se
uzima da 1 ES odgovara 60g BPK 5 /dan. Primjer izračuna broja ekvivalentnih stanovnika i
ukupnog dnevnog tereta zagađenja [kg/dan BPK 5 ] prikazan je na Slici 17 preuzetoj iz [5].
Krajem devedesetih godina prošlog stoljeća, pokrenut je opsežan i dugoročan projekt Eko
Kaštelanski zaljev, s ciljem izgradnje sustava kojim bi se sanirali svi kanalizacijski izljevi u
Kaštelanski zaljev i riješili problemi odvoda otpadnih voda na području Splita, Solina, Kaštela
i Trogira. Godine 2005. u rad su puštene crpne stanice na području Splita i Solina, čime se u
međuvremenu popravila situacija u tom dijelu zaljeva, ali i šire. Radovi na područjima
Kaštela i Trogira do danas nisu završeni, a zbog materijalnih poteškoća i imovinsko – pravnih
problema u koje je projekt zapao, trenutno im se ni ne nazire kraj.
Tablica 1 – BPK 5 kao pokazatelj kvalitete vode
Nezagađena ili
Kvaliteta vode skoro Blago zagađena Srednje zagađena Vrlo zagađena
nezagađena
Otopljeni kisik
O2  6.5 4.6  O2  6.5 2.0  O2  4.6 O2  2.0
O2 [mg/l]
Biokemijska
potrošnja kisika BPK 5  3.0 3.0  BPK 5  4.9 4.9  BPK 5  15.0 BPK 5  15.0
BPK 5 [mg/l]
Zbog svoje zatvorenosti i relativno malog volumena vodene mase od svega V  1.4 km3 ,
zagađenje Kaštelanskog zaljeva može se modelirati po uzoru na model zagađenja jezera. U
njega se ulijevaju dvije rječice, više potoka te brojni komunalni i industrijski kanalizacijski
ispusti pa procijenjeni priljev iznosi približno Q  2.5 1011 l godišnje. Neka je t vrijeme
[godine], C t  [mg/l] koncentracija kontaminanta u zaljevu, Cu t  procijenjena koncentracija
kontaminanta u priljevnim vodama, Cv t  koncentracija kontaminanta u moru Bračkog i
Splitskog kanala i V procijenjena količina vode Kaštelanskog zaljeva koja se u godini dana
izmijeni miješanjem s vodom iz Splitskog i Bračkog kanala. Diferencijalna jednadžba
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Q 
C t  Cu t      C t   Cv t   kCt  , uz početni uvjet C t0   C0 poslužit će kao
Q
V V 
osnova za jednostavno modeliranje zagađenja Kaštelanskog zaljeva.
Slika 17 Primjer izražavanja tereta zagađenja preko ES
U WM modelu (Slika 18 i Slika19) početni uvjet je dan za t0  10 , a vrijeme

t   10,10 odnosi se na razdoblje od 2005. do 2025. godine uz korištenje podataka iz [4] i
[5].
Slika 18 WM program za jednostavni model zagađenja Kaštelanskog zaljeva
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t
Koncentracija C t BPK5 mg l u vodi Kaštelanskog zaljeva
5.2
5.0
4.8
koncentracija mg l
4.6
4.4
4.2
4.0
10 5 0 5 10
vrijeme godine
Slika 19 – WM jednostavni model zagađenja Kaštelanskog zaljeva
3.3 Zagađenje Kaštelanskog zaljeva organskim otpadom – složeniji model

Naravno da prikazani jednostavni model zagađenja Kaštelanskog zaljeva nije osobito realan,
jer promatra prosječnu, a ne stvarnu koncentraciju kontaminanta. Ljudi se u stvarnosti kupaju
u uskom i plitkom obalnom području pokraj kanalizacijskih ispusta, a ne na pučini. Korisnije
je zato zaljev podijeliti na četiri različita dijela: KZ1 splitsko – solinski, KZ 2 kaštelanski,
KZ 3 trogirski i KZ 4 centralni dio i na svakog od njih primijeniti jednostavni model. Na ovaj
način može se zgodno opisati učinak pročišćavanja u razdoblju od 2005. kad su proradile
crpne stanice kanalizacijskog sustava Split – Solin ( KZ1 ).
Pretpostavimo da crpke u KZ1 ispumpavaju p% otpadnih voda. Ako sa C j t  označimo
koncentraciju BPK 5 , s V j volumen, s Q j godišnji procijenjeni priljev, a s C j,u t  procijenjene
koncentracije BPK 5 u priljevnim vodama KZ j za j  1,2,3,4 , ako je  jV j procijenjena
količina vode koju u godini dana izmijeni dio KZ j , j  1,2,3 sa dijelom KZ 4 , a  4V4
procijenjena količina vode koju u godini dana izmijeni dio KZ 4 s Bračkim i Splitskim
kanalom, te Cv t  koncentracija kontaminanta u moru Bračkog i Splitskog kanala,
matematički model za opisivanje zagađenja Kaštelanskog zaljeva tekućim organskim
otpadom bit će sustav linearnih diferencijalnih jednadžbi prvog reda
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Q 
C1t   1  p  C1,u t    1  1 C1 t   1C4 t   kC1 t 
Q1
V1  V1 
Q 
C2 t   C2,u t    2   2 C2 t    2C4 t   kC2 t 
Q2
V2  V2 
Q 
C3 t   C3,u t    3   3 C3 t    3C4 t   kC3 t 
Q3
V3  V3 
 Q   jV j C j t    Q   jV j C4 t    4Cv t   kC4 t 

3 4
C4 t   C4,u t  
Q4 1 1
j j
V4 V4 j 1 V4 j 1
uz početne uvjete C1 t0   C1,0 , C2 t0   C2,0 , C3 t0   C3,0 , C4 t0   C4,0 .
U WM modelu (Slika 20 i Slika 21) vrijeme t   10,10 se odnosi na razdoblje od 2005. do

2025. godine, početni uvjeti dani su za 2005. godinu, tj. t0  10 , a svi podaci su uzeti ili
procijenjeni iz [4] i [5].
Slika 20 WM program za složeniji model zagađenja Kaštelanskog zaljeva
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t
Koncentracija C1 t BPK5 mg l u vodi Kaštelanskog zaljeva Koncentracija C2 t BPK5 mg l u vodi Kaštelanskog zaljeva Koncentracija C3 t BPK5 mg l u vodi Kaštelanskog zaljeva Koncentracija C4 t BPK5 mg l u vodi Kaštelanskog zaljeva
10 6.0
4.2
9
4.1
9
5.5
8
koncentracija mg l
koncentracija mg l
koncentracija mg l
koncentracija mg l
4.0
7
8 3.9
5.0
6
3.8
5 7 4.5 3.7
4
3.6
3 6 4.0
10 5 0 5 10 10 5 0 5 10 10 5 0 5 10 10 5 0 5 10
vrijeme godine vrijeme godine vrijeme godine vrijeme godine
Slika 21 WM složeniji model zagađenja Kaštelanskog zaljeva
4. Zaključak
Sposobnost modeliranja i primjene u suvremenoj nastavi matematike je jedna od
ključnih matematičkih kompetencija. Na Bloomovoj ljestvici ishoda spada u kognitivne
procese višeg reda i kao takva poželjan je obrazovni ishod. Matematičko je modeliranje spoj
matematike i drugih znanosti. Studente upućuje da se razne pojave iz života mogu predočiti
matematičkim jezikom, a problemi riješiti matematičkim aparatom. Zato je integriranje
formalnog (čisto matematičkog) sadržaja s realnim problemima nužni put za kvalitetniju
nastavu. Cilj primjera izloženih u ovom radu (harmonijski oscilator te problem monitoringa
zagađenja) je da otvore neke od tema kojima se u stalnoj trci s vremenom i obimnim
nastavnim programima nastavnici i studenti najčešće ne stignu baviti. Intencija je pokazati
kako u pozadini poznatih i uobičajenih primjera ima mnogo prostora za istraživanje i
primjenu te kako je umijeće postavljanja pravih pitanja često mnogo važnije od sposobnosti
davanja pravih odgovora. Dodatno, pristup je unaprijeđen korištenjem programskog paketa
WM, sa ciljem da se umjesto na matematičke tehnike student koncentrira na konceptualno
zanimljivija pitanja. Budući da su pragmatičnost i inventivnost u rješavanju problema odlike
dobrih inženjera, ovakav će pristup vjerujemo naići na dobru reakciju studenata tehničkih
profila.
Reference
[1] Elezović, N. (2008): Fourierov red i integral. Laplaceova tranformacija, Zagreb, Element
[2] Manu P. J, Nandakumaran V. M. (2012): Chaotic oscillations in a piecewise linear spring–mass
system, Theoretical and applied mechanics letters, September 2012.
[3] Popović D. (2006) Primjena numeričkog načina rješavanja diferencijalnih jednadžbi na sustav
vezanih harmoničkih oscilatora – diplomski rad, PMF, Sveučilišta u Zagrebu, preuzeto 31.03.2014. s
http://www.phy.pmf.unizg.hr/~planinic/diplomski/dpopovic.pdf
[4] Ravlić, N. (2003): Optimizacija projekta prve etape kanalizacijskog sustava Split/Solin,
Građevinar 55, 12, 713 – 722
[5] Reić P. (2004): Kanalizacijski sustav Kaštela – Trogir, Građevinar 56, 5, 259 – 265
[6] Šikić, Z. (2003): Diferencijalne jednadžbe, udžbenik Sveučilišta u Zagrebu, Zagreb, Profil
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[7] Wellin, P. R. (2013): Programming with Mathematica, An Introduction, Cambridge University
Press
Application of Ordinary Differential Equations - Modeling and

Visualization
Ivo Baras
University Department of Professional Studies, University of Split, Croatia
ibaras@oss.unist.hr
Nada Roguljić
Abstract. Ordinary differential equations are an essential part of core mathematical training in the
field of technical studies. To highlight the importance of differential equations in natural and technical
sciences, it is important to introduce students to possibility of modeling by using differential
equations. The concept of modeling can be further clarified to students by using different computer
visualization software packages. In the paper, this approach was illustrated by the modeling of the
harmonic oscillator and the problem of pollution monitoring. The software package used was Wolfram
Mathematica. It has been shown that computer visualization is a convenient method for checking,
discussing and generalizing results. The resulting simplified models are then used to describe more
complex situations. This approach to the problem of modeling not only enhances students' interest, but
also improves their insight into the comprehensive use of mathematical tools and programming.
Key words: differential equations, modeling, Wolfram Mathematica, harmonic oscillator, pollution
monitoring.
P - 478
Aplikacija za popis informatičke opreme razvijena preko
razvojnog okvira UniFrame
Stipe Semenić
stipe.semenic@gmail.com
Ivica Ružić
ivica.ruzic@oss.unist.hr
Josip Vrlić
Plovput d.o.o., Split, Hrvatska
jvrlic@plovput.hr
Sažetak. Česta praksa u razvoju internetskih aplikacija je da se sva logika aplikacije odvija na strani
servera dok se jQuery koristio za jednostavnu interakciju između stranice i korisnika. Razvojni okvir
UniFrame nam omogućuje drukčiji pristup. Potreba za razvojnim okvirom MVC na strani klijenta je
očita kada ne želimo raditi samo s HTML-om već i s podacima na stranici. Razvojni okviri za
JavaScript su otvorili pogled u novi svijet gdje se dio aplikacijske logike odvija i na strani klijenta te
nam omogućuju fluidniji rad na stranici bez nepotrebnog osvježavanja za svaki novi upit prema
serveru. Ovdje se koristi AngularJS koji je razvojni okvir za JavaScript otvorenog koda podržan od
strane Google-a. AngularJS nam omogućuje da proširimo obični HTML njegovim dinamičkim
komponentama. Za razliku od ostalih okvira, AngularJS ne zahtjeva složeno pisanje koda nakon
spajanja na MVC arhitekturu već djeluje kao posrednik između servera i klijenta i time nam
omogućuje jednostavno pisanje internetskih aplikacija na strani klijenta kao da koristimo pametniji
pretraživač. Kao jezik predloška koristi se HTML i proširuje ga jasno i jezgrovito kroz ugrađene
kontrole. Automatski sinkronizira podatke iz korisničkog sučelja sa svojim JavaScript modelima kroz
dvostruki „data binding“. Komunikaciju između servera i klijenta vršimo preko sučelja REST koji
nam omogućuje pregled, ažuriranje, brisanje i dodavanje novih podataka čak i bez osvježavanja
internetske stranice na kojoj radimo. Korištenjem ove tehnologije omogućeno je jednostavno i ugodno
korisničko iskustvo kako za administratora stranice, tako i za studente, profesore i sve one koji budu
posjećivali naš sustav kojim se omogućuje pristup svim podacima vezanim za informatičku opremu na
visokoobrazovnoj ustanovi.
Ključne riječi: Baza podataka, Informacijski sustav, AngularJS, UniFrame
1. Uvod
Brojni studenti su uključeni na projektu informatizacije visokoobrazovne ustanove Odjel za
stručne studije. Razvijen je razvojni okvir UniFrame preko kojeg bi aplikacije trebale
dostupati do podataka koje su im potrebni za vlastitu obradu. Zadaća aplikacije za popis
informatičke opreme koja je razvijena preko UniFramea je da omogući pregled tj. popis i
upravljanje opremom na Odjelu. Studijski programi koji se izvode na Odjelu su iz područja
društvenih i tehničkih znanosti te se kao glavni cilj nametnulo da se korisnicima aplikacije
omogući jednostavno i intuitivno pregledavanje popisa laboratorija i opreme, kako strojne
tako i programske te njihova uporaba. Osim odabira opreme korisnici imaju mogućnost i
odabira termina u kojem bi rezervirali željeno za svoj rad. Obzirom na ovlasti koje smiju
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imati u aplikaciji korisnici su podijeljeni u jednu od tri kategorije, Aplikacija osim
jednostavnog i intuitivnog sučelja jamči visok nivo sigurnosti od neovlaštenog pristupa i
neovlaštene manipulacije bazom podataka.
2. Aplikacija za popis informatičke opreme

Na Odsjeku za IT, Odjela za stručne studije je razvijen okvir za razvoj UniFrame koji se
temelji na arhitekturi MVC (Model-View-Controller) i koji ima mogućnost davanja traženih
podataka na zahtjev. UniFrame je osmišljen tako da se jednostavno povezuje s drugim
kompatibilnim okvirima za razvoj. Stoga je odlučeno da se aplikacija razvija okvirom
AngularJS koji je projekt otvorenog koda (engl. open source). Vrhunski stručnjaci iz
poduzeća Google su razvili AngularJS, a održavaju ga brojne programerske zajednice što je
prednost jer je jednostavno doći do nadogradnji pa je vlastito održavanje olakšano. AngularJS
nije obična JavaScript knjižnica već ga zbog njegove arhitekture svrstavamo među razvojne
okvire MVC. Razumljiv je, jednostavan za korištenje i testiranje što su garancije visoke
kvalitete, sigurnosti i ugodne uporabe izrađene aplikacije.
U nastavku je ukratko opisana korištena arhitektura i prikazani su najvažniji servisi, funkcije i
metode koji su se kroz tu arhitekturu koristili pri izradi aplikacije te način njihove
implementacije i namještanja. Na kraju je prikazan i izgled aplikacije te popis najvažnijih
funkcionalnosti.
2.1 Arhitektura
Kao što je napisano okviri korišteni pri izradi aplikacije su temeljeni na arhitekturi MVC.
Pojednostavljeno rečeno, MVC je programski uzorak (eng.. software pattern) za
implementaciju korisničkih sučelja. Dijeli aplikaciju na tri komponente kako bi odvojio
unutarnje procese od procesa koji sudjeluju u komunikaciji s korisnikom.
Slika 1 Prikaz MVC arhitekture okvira AngularJS
Na slici 1 je prikazana arhitektura korištenog okvira i pri izradi aplikacije se držalo pravila
arhitekture i preporučene prakse.
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2.2 Restangular
Restangular je Angular service koji svođenjem koda na najmanju mjeru pojednostavnjuje
uobičajene GET, DELETE i UPDATE zahtjeve. Savršeno se uklapa u bilo koju web
aplikaciju koja konzumira podatke od aplikacijskog programskog sučelja RESTful (engl.
Application Programming Interface – API). To je ujedno i glavni razlog zbog čega je pri
izradi ove aplikacije korišten pri komunikaciji sa servisom UniFramea. Restangular dolazi s
unaprijed postavljenim (engl. default) postavkama temeljenim na predpostavkama uobičajene
prakse u programiranju ali također ostavlja potpunu slobodu prilagodbe svih postavki. Stoga
je prije konfiguriranja postavki trebalo dodati restangular module u modul aplikacije:
angular.module('appModule',['ngRoute', 'restangular']);
Nakon toga je omogućeno daljnje konfiguriranje Restangulara:
appModule.config(function(RestangularProvider) {
RestangularProvider.setBaseUrl('http://localhost:8080/uniframe/www/');
});
U gornjem primjeru je podešen osnovni URL na lokaciju prema kojoj će se slati zahtjevi
prema UniFrameu. Tada se mogu kreirati Restangular objekti. Postoje tri načina za kreiranje
Restangular objekta. Prvi i najčešći je navodeći glavnu rutu za sve zahtjeve:
Restangular.all('oprema');
Drugi način je navodeći glavnu rutu i objekt za sve zahtjeve:
Restangular.one('oprema', 4);
Treći način je navodeći glavnu rutu i više objekata za zahtjeve:
Restangular.several('oprema', 2,3,7,9);
Kada su objekti postavljeni nad njima se mogu vršiti operacije ugrađenim ili vlastitim HTTP
metodama. Metoda get() dohvaća jedan element. Dok metoda getList() dohvaća ugniježdene
elemente. Primjer poziva metode get():
Restangular.one('oprema', 4).get().$object;
Metoda post() obavlja POST funkciju tj. postavlja element na server.
Restangular.all('oprema', 'dodaj').post({ime: 'oprema'});
Metoda remove() obavlja DELETE funkciju tj. briše element sa servera.
Restangular.all(oprema).getList().then(function(oprema) {
oprema[0].remove();
});
Na gore navedeni način je servis Rectangular implementiran u aplikaciji te je prikazano
pozivanje svih glavnih metoda na način na koji su ostvarene u aplikaciji.
2.3 Controller
Controller je funkcija koja daje dodatne funkcionalnosti scope objektu, postavlja mu početno
stanje i daje mu željeno ponašanje. Kreiranjem novog controllera na stranici, aplikacija mu
dodjeljuje novi $scope koji pripada samo tom controlleru i postavlja ga na njegovo početno
stanje. Primjer jednostavnog controllera:
appModule.controller('mojController', function($scope){
$scope.message = "hello";
});
U primjeru je definiran controller koji se zove mojController i pripada modulu "appModule" i
njegova funkcionalnost je jednostavna. Preko scope objekta varijablu message postavlja na
vrijednost stringa "hello". Nakon toga se controller koristi na sljedeći način:
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<div ng-controller="mojController">
{{message}}
</div>
Prije korištenja controller se dodijeli HTML elementu ili se preko rute controller može
koristiti za određeni predložak (engl. template). U gornjem primjeru je div elementu
dodijeljen controller iz prvoga primjera koristeći direktivu (engl. directive) ng-controller.
Unutar elementa kojemu je dodijeljen controller možemo pristupati svim varijablama koje
pripadaju scope objektu. Tako u ovome primjeru uporabom vitičastih zagrada jednostavno
ispisujemo varijablu message koja je deklarirana i inicijalizirana unutar controllera.
2.4 Modul
U JavaScriptu nije preporučljivo spremati funkcionalni kod u globalni prostor imena (engl.
namespace). To može uzrokovati sudare i greške koje se teško prepoznaju i rješavaju te time
programeru nepotrebno oduzimaju vrijeme. Uporabom Modula se rješava taj problem jer
omogućuju da aplikaciju podijelimo u veće osnovne djelove. Primjer jednostavnog modula:
angular.module('imeModula', ['servis1', 'servis2']);
U napisanome kodu prvi parametar koji prosljeđujemo setter metodi je naziv modula, dok se
kao drugi parametar prosljeđuje niz modula koji će biti uključeni u taj modul.
2.5 Filters
Filters omogućuje formatiranje podataka za prikaz korisniku i koristi se unutar vitičastih
zagrada (engl. expressions) razdvojeni znakom pipe ( | ). Okvir sadrži ugrađene filtere, a
ostavlja mogućnost i za definiranje vlastitih. Primjer ugrađenog filtera:
{{name | uppercase}}
Gornji filter varijablu iz controllera prikazuje velikim slovima ne mijenjajući joj vrijednost.
Primjer vlastitog filtera:
appModule.filter('velikoSlovo',function(){
return function(input){
if(input)
return input[0].toUpperCase() +
input.slice(1);
}
});
U gornjem primjeru standardni JavaScript manipulira prosljeđenu vrijednost te je oblikuje za
prikaz korisniku.
2.6 Expressions
Expressions je {{ }} notacija koja služi za prikazivanje varijable koja je zakačena za $scope.
Koriste se kroz cijelu aplikaciju i od velike su važnosti jer značajno olakšavaju posao pri
pristupanju i ispisivanju varijabli iz controllera. U većini navedenih primjera je prikazana
njihova uporaba.
2.7 Services
Services pružaju način čuvanja podataka za vrijeme životnog vijeka aplikacija i osiguravaju
dosljednu komunikaciju s controllerima. Services su objekti koji spadaju u razvojni predložak
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singleton (engl. design pattern), tj. instanciraju se samo jednom po aplikaciji i kreiraju samo
po potrebi (lazy-loaded). Pružaju sučelje za čuvanje svih metoda koje su vezane za određenu
funkciju. Primjer funkcije koja čuva korisnika za vrijeme trajanja aplikacije:
appModul.factory('KorisnikService', function($http) {
var trenutni_korisnik;
return {
getTrenutniKorisnik: function() {
return trenutni_korisnik;
},
setTrenutniKorisnik: function(korisnik) {
trenutni_korisnik = korisnik;
}
}
});
Time je osigurano da se u svakom trenutku zna koji korisnik koristi pojedine djelove
aplikacije i ne može se dogoditi da se bilo što dodijeli pogrešnom korisniku.
2.8 Routing
Pri izradi aplikacija tipa SPA (engl. single-page applications) je presudna dobro izvedena
navigacija s jednog prikaza na drugi. Što je aplikacija veća raste i važnost upravljanja
prikazima koje će korisnik vidjeti. Adekvatni način upravljanja je omogućen uporabom
Routinga. Zadatak routera je da prema zadanom URL-u vodi korisnika i posluži mu controller
i predložak koji su predviđeni za tu rutu. Router razbija HTML na predloške i ovisno o tome
koju stranicu korisnik posjeti, router u view proslijedi pripadajući predložak i njegov
controller. Za korištenje routera je potrebno odmah nakon uključenja biblioteke angular.js
uključiti i biblioteku angular-route.js:
<script src="js/vendor/angular.js"></script>
<script src="js/vendor/angular-route.js"></script>
Također treba referencirati ngRoute module kao ovisnost u modulu aplikacije:
angular.module('appModul', ['ngRoute']);
Time se omogućila uporaba Routinga u aplikaciji.
2.8.1 Layout
Uključivanje predloška layout u aplikaciju je izvedeno tako da se označilo mjesto gdje se taj
predložak treba prikazivati, npr. <div ng-view></div> oznakom.
Direktiva (engl. directive) ng-view je posebna direktiva koja je uključena u modul ngRoute.
Ta direktiva služi kao rezervirano mjesto za predložak rute, tj. kreira vlastiti scope unutar
kojeg smješta predložak.
2.8.2 Routes
Funkcija config se koristi kako bi se kreirala ruta određenom modulu aplikacije. Za dodavanje
rute koristi se metoda when koja prima dva parametra. Prvi parametar je route path, a drugi je
objekt configuration koji određuje što se događa na ovoj ruti. Svojstva tog objekta su
controller, template, templateURL, resolve, redirectTo i realoadOnSearch. U nastavku su
podani primjeri njihove uporabe.
appModul.config(['$routeProvider', function($routeProvider) {
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$routeProvider
.when('/', {
templateUrl: 'template/home.html',
controller: 'HomeController'
})
.when('/oprema', {
templateUrl: 'templates/oprema.html',
controller: 'OpremaController'
});
.when('/oprema/:id', {
templateUrl: 'templates/opremaDetails.html',
controller: 'OpremaDetailsController'
})
.otherwise({
redirectTo: '/'
});
}]);
Postavljanjem controller na objektu configuration, taj će controller biti povezan s novim
objektom scope te rute. Lokacija predloška HTML je sadržana u templateUrl te će predložak
biti prikazan unutar ng-view oznaka. Lokacija na koju će se korisnik preusmjeriti ako dođe na
URL koji nije predviđen među rutama je sadržana u redirectTo. Parametar rute “:id” je
dinamički i može sadržavati bilo koju vrijednost koja se u URL-u nalazi na njegovome
mjestu, a da za tu vrijednost već ne postoji ruta. Za pristupanje tim parametrima mora se
uključiti $routeParams u controller.
2.9 Directives
Direktive (engl. directives) se kao i Filters dijele na ugrađene i vlastite. Omogućuju kreiranje
vlastitih HTML elemenata i atributa. Primjer ugrađene direktive je već spomenuti ng-view.
Direktive možemo koristiti na sljedeći način:
<my-directive></my-directive>
<div my-directive></div>
<div class="my-directive"></div>
Takvu direktivu je potrebno definirati:
appModule.directive('myDirective', function() {
return {
restrict: 'E',
template: '<a href="http://google.com'> Click me to go to Google</a>'
}
});
U gornjem primjeru je definirana direktiva naziva myDirective koja kao predložak nudi
poveznicu na stranice Googlea.
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2.10 Izgled i funkcionalnosti aplikacije
Obzirom da se na Odjelu za stručne studije izvode studijski programi iz područja društvenih i
tehničkih znanosti pretpostavka je da svi korisnici aplikacije neće biti napredni u korištenju IT
tehnologija. Stoga se kao glavni cilj postavio zahtjev za jednostavnim i intuitivnim
korisničkim sučeljem aplikacije. To je ostvarenom korištenjem standardiziranih načina
prikaza na okvirima aplikacije (engl. forms) i uvriježenih pravila. Prikaz početne stranice je na
slici 2.
Slika 2 Početna stranica aplikacije
Navigacija po stranicama je omogućena klikom na odgovarajuću dugmad. Okviri za tekst su

jasno postavljeni i intuitivni te se i korisnik koji nije vičan računalnoj tehnologiji može
jednostavno snaći na svakom od okvira.
Pretraživanje podataka je u cijelosti izvedeno preko razvojnog okvira UniFrame. Ukoliko
korisnik sustava želi pregledati drugog korisnika i dođe na rutu predviđenu za to, aplikacija
mu pomoću UniFramea preko veze controller-view posluži tražene podatke. Primjer je
prikazan na slici 3.
Slika 3 Podaci o korisniku – slanje preko UniFramea
Da bi se to ostvarilo, aplikacija prepozna rutu na koju je korisnik došao:

...aplikacija/ korisnik/3
a controller prema dobivenim podacima šalje zahtjev za podacima prema UniFrameu:
opremaApp.controller('KorisnikDetailCtrl',
function KorisnikDetailCtrl($scope, Restangular, $routeParams){
var Korisnik = Restangular.one('korisnici', $routeParams.korisnikId);
//Zahtjev prema servisu na rutu servis/korisnici/{korisnikID:}
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$scope.User = Korisnik.get().$object;
});
Nakon toga aplikacija od UniFramea dobiva traženi objekt u JSON formatu:
{"id":"3","name":"Stipe","last_name":"Barišić","email":"stipe.barisic@gmail.com","organis
ation":"Locastic","role":"MODERATOR"}
Te podatke controller preko objekta $Scope i pripadajuće mu varijable prosljeđuje u View:
$scope.User = Korisnik.get().$object;
U Viewu se podaci prosljeđeni iz controllera dohvaćaju pomoću varijable User koja sadržava
sve podatke o korisniku:
<div class="row-fluid">
<h1>{{User.name}} {{User.last_name}}</h1>
<ul>
<li><b>Email: </b>{{User.email}}</li>
<li><b>Tvrtka: </b>{{User.organisation}}</li>
<li><b>Uloga u sustavu: </b>{{User.role}}</li>
</ul>
</div>
Time završava komunikacija aplikacije s UniFrameom čiji je rezutat prikazan na slici 3.
Ukoliko se želi dodati novog korisnika, također se mora uspostaviti komunikacija s
UniFrameom. Postupak započinje tako što podatke o novom korisniku upisujemo u okvir
(engl. form) prikazan na slici 4.
Slika 4 Okvir za unos novog korisnika
Aplikacija te podatke proslijeđuje u controller. Podaci se kroz formu ne prosljeđuju klasičnom

metodom POST, već direktivom ng-model koja je ugrađena u okvir. Podatke spremamo u
$Scope preko kojega im možemo pristupiti u controlleru. Primjer za unos imena korisnika:
<input class="form-control" id="ImeKorisnika" type="text" ng-model="korisnik.name"
placeholder="Ime korisnika..." /><br />
Kada se podaci unesu u formu pritiskom na dugme <Sačuvaj> se poziva funkcija:
$scope.saveNewUser = function(korisnik){
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Restangular.all("korisnici/dodaj").post({"id":korisnik.id,"name":korisnik.name,"last_
name":korisnik.last_name,"email":korisnik.email,"organisation":korisnik.organisation,"role"
:korisnik.role}).then(function() {
console.log("Object saved OK");
}, function() {
console.log("There was an error saving");
});
};
Svaki put kada se funkcija pozove šalje se POST zahtjev prema UniFrameu u kojem
zahvaljujući $Scope objektu pristupamo i šaljemo podatke unesne u formu.
Aplikacijom za popis informatičke opreme je između ostalog moguće: dodavati nove
korisnike tako da im se odredi jesu li “obični” korisnici, administratori Odsjeka/Zavoda ili
administratori aplikacije; ažurirati (unositi, mijenjati i/ili brisati) podatke o programskoj
opremi, strojnoj opremi i laboratorijima; vršiti brojne ispise o opremi i/ili laboratorijima;
ažurirati rezervacije opreme i/ili laboratorija; nadgledati uporabu opreme i/ili laboratorija;
voditi dnevnik istraživačkog rada u laboratorijima; itd.
3. Zaključak
Aplikacija za popis informatičke opreme koja je razvijena preko UniFramea u potpunosti
omogućava zadane ciljeve koji trenutačno postoje na Odjelu za stručne studije, a to su pregled
i upravljanje opremom na Odjelu. Navigacija po aplikaciji je jednostavna s intuitivnim
sučeljem. Visok nivo sigurnosti od neovlaštenog pristupa i neovlaštene manipulacije bazom
podataka je ostvaren postavljanjem aplikacije iza vatrozida koji se održava na razini Odjela.
Aplikacija je razvijena na način da se jednostavno može održavati i nadograđivati, a u tome
uveliko doprinosi i UniFrame, razvojni okvir na koji se naslanja. U idućim inačicama
predviđamo doradu postojećih funkcionalnosti te dopunu nekim novima koje bi omogućile
lakši rad zaposlenika na Odjelu. Obzirom da je obrađena skoro sva oprema na Odjelu, uz male
preinake i dorade mogao bi se u suradnji sa zaposlenima koji vrše nabavnu funkciju
omogućiti brzi i efikasni postupak inventure. Implementacijom čitača bar-kodova ili nekih
naprednijih tehnologija poput NFC-a taj postupak bi mogao biti značajno unaprijeđen.
Application for a List of IT Equipment Developed Through

Framework Uniframe
Stipe Semenić
stipe.semenic@gmail.com
Ivica Ružić
Josip Vrlić
Plovput d.o.o., Split, Croatia
jvrlic@plovput.hr
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Abstract. A common practice in the development of Internet applications entails keeping all
application logic on the server, whereas jQuery was used for simple user-website interaction. The
UniFrame framework enables a different approach. The need for the MVC framework on the client
side is evident when one does not only wish to work HTML, but also with the data on the page.
JavaScript frameworks have created a new possibility – a world where part of the application logic
occurs on the client side. They allow us more fluid work on the site without undue refreshing
whenever a new request is forwarded to the server. We used AngularJS, an open-source development
framework supported by Google. AngularJS lets us expand plain HTML with its dynamic
components. Unlike other frameworks, after connecting to the MVC architecture AngularJS does not
require complicated coding, but acts as an intermediary between server and client, and thus allows us
to easily write web applications on the client side, as if a smarter browser was being used. HTML was
used as the template language, and it was expanded clearly and concisely through the built-in controls.
It automatically synchronizes the user interface data with their JavaScript models through double data
binding. Communication between the server and the client takes place via a REST interface that
allows us to view, update, delete and add new data even without refreshing the working web page.
Using this technology enables a simple and pleasant user experience for the site administrator, as well
as for the students, teachers and all those who visit our system which allows access to all information
related to IT equipment in the higher education institutions.
Keywords: Database, Information System, AngularJS, UniFrame
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UniFrame – Okvir za razvoj aplikacija za visokoobrazovne
ustanove
Domagoj Gojak
dgojak@gmail.com
Ivica Ružić
Sažetak. U današnjem vremenu pristup informacijama mora biti brz i i jednostavan. Upravo to nas je
motiviralo da razvijemo sustav koji bi bio centar svih podataka na fakultetu. Zbog veličine i ozbiljnosti
ovakvog sustava potrebno je dobro razmisliti o arhitekturi te samoj tehnologiji koju bi taj sustav
koristio. Rezultat tog razmišljanja je arhitektura koja stavlja sustav u ulogu servisa koji bi se vrtio na
open source LAMP stacku. Sustav prima zahtjeve korisnika te mu vraća isključivo željene podatke bez
razmišljanja o tome kako će se ti podaci prezentirati tom istom korisniku. Nakon što smo odlučili koju
tehnologiju koristiti te kako je postaviti pojavio se problem samog koda. Ispred nas su se nalazila dva
izbora: koristiti postojeći razvojni okvir otvorenog koda ili razviti vlastiti razvojni okvir. Iako bi
odabir postojećeg razvojnog okvira ubrzao proces izrade i implementacije sustava na kraju smo ipak
odlučili razviti vlastiti. Razlog je potpuna neovisnost te velika prilika za samorazvoj pojedinaca
(studenata i profesora) koji bi sudjelovali u razvoju i održavanju tog istog okvira kao i samog sustava.
Zahtijevali smo da okvir mora pratiti određene standarde stoga smo velik dio vremena posvetili upravo
proučavanju standarda kako bi osigurali mogućnost lake implementacije vanjskih biblioteka u naš
sustav, a da pri tome ne trebamo mijenjati niti jedan komadić koda. No, najzanimljiviji dio cijelog
razvoja je bilo razmišljanje o problemu proširivosti sustava tj. kako omogućiti ostalim programerima
brzo i lako povezivanje na sustav i razvoj novih dijelova tog sustava. Koristeći se nizom najnovijih
razvojnih metoda te modernom filozofijom programiranja omogućili smo upravo tu proširivost, brzinu
razvoja kao i mogućnost višekratne uporabe napisanog koda.
Ključne riječi: Razvojni okvir, Informacijski sustav, Baza podataka, UniFrame
1. Uvod
UniFrame razvojni okvir nastao je zbog potrebe za novim i modernijim središnjim sustavom
Odjela za stručne studije. Razlog zbog kojeg je odlučeno za vlastiti razvojni okvir, a ne na
neki postojeći, leži u dvije činjenice koje su ujedno i poznate mane aplikacija s licencom
otvorenog koda (eng. Open Source licence). Naglasit ćemo tri mane takvih aplikacija i to: ne
postoji podrška programera, veća potreba za obukom te nema garancije za kontinuitet softvera
[1]. Prva činjenica je ta da jednom kada sagradimo sustav na nekom postojećem razvojnom
okviru gotovo u potpunosti ovisimo o razvojnoj zajednici (ili pojedincima) koju su ga gradili
jer budući da sami nismo sudjelovali u njegovom razvoju ne možemo dovoljno dobro
poznavati njegovu arhitekturu da ga popravimo ili eventualno prilagodimo svojim potrebama.
Druga činjenica je ta da velik broj ljudi gradi svoje sustave na tim okvirima bez nekakve
potrebe da se zainteresiraju kako taj okvir uopće radi što bi se pokazalo kao problem za
daljnje nadograđivanje i održavanje. Upravo zbog toga naš cilj je bio razviti razvojni okvir
koji je minimalan, tj. jednostavan, održiv i koji se lako može savladati od strane studenata koji
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će ga nadograđivati te bi tako lakše mogli doprinijeti razvoju sa svojim idejama. Time bi
razvoj UniFramea pridobio i edukativnu narav. Pri gradnji vlastitog razvojnog okvira željela
se izbjeći i gradnja vlastite filozofije razvojnog okvira kako bi se spriječilo da studenti koji
budu nadograđivali sustav moraju veliki dio vremena posvetiti samom proučavanju standarda
i filozofije kojim se služe ostali razvojni okviri. Rezultat toga je mikro razvojni okvir
dovoljno velik da podnese zahtjeve sustava zbog kojih je osmišljen te razvojni okvir koji je u
kratkom vremenu moguće proširiti komponentama drugih razvojnih okvira.
2. UniFrame – razvojni okvir

Kao što je već spomenuto, ideja i temelji za razvojni okvira UniFrame nastali su na
proučavanju postojećih filozofija i standarda programiranja. Stoga se razvoj UniFramea bazira
i na danas najpopularnije razvojne okvire poput Symfony, Zend, Laravel pa čak i na
ASP.NET MVC 5 framework. Proučavajući ih, zaključeno je koje komponente bi naš
razvojni okvir trebao sadržavati i na kakav bi način te komponente pomogle osobama koje
razvijaju sustav koristeći se našim razvojnim okvirom.
Nakon što je odlučeno o popisu komponenti, započeta je gradnja arhitekture sustava s ciljem
da se taj skup neovisnih komponenti što bolje implementira a da se pritom koristimo
isključivo objektnim programiranjem.
2.1 Arhitektura
Razvojni okvir UniFrame je napisan u PHP skripnom jeziku i namjenjem je za korištenje sa
sustavom za upravljanje baza podataka MySQL. Cijela arhitektura UniFramea je bazirana oko
ServiceContainera koji drži sve komponente UniFramea na okupu. Također, UniFrame
zadovoljava standard PHP PSR-0 (PHP Specification Request). Poštivanje tog standarda
omogućuje integraciju komponenti drugih razvojnih okvira (koji poštuju isti standard) u
UniFrame. Svi razredi (klase, eng. class) unutar UniFramea koje zadovoljavaju taj isti
standard mogu biti automatski dodane.
UniFrame se također bazira na samim osnovama HTTP protokola te pokušava iskoristiti puni
potencijal tog istog protokola. Iz pogleda na komponente razvojnog okvira se vidi da nam
baziranje oko HTTP-a mnogo pomaže kada radimo s nestandardnim sustavima (tipa REST
servis). Na slici 1 je grafički prikazana arhitektura cijelog UniFramea.
Slika 1 Arhitektura razvojnog okvira UniFrame
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2.2 Controller
Controller je jednostavni razred (klasa) tj. metoda koja na temelju korisničkog zahtjeva daje
nakakvu vrstu odgovora. Odgovor Controllera je zapravo HTTP odgovor koji korisniku vraća
podatke u HTML, JSON ili bilo kakvom drugom formatu. Položaj i povezanost Controllera u
UniFrameu je prikazan na slici 2.
Slika 2 Controller u UniFrameu
U nastavku je dodan primjer jednostavnog controllera:

class StaticPageController extends ContainerAware
{
public function showAction()
{
$array = array(
'message' => 'Pozdrav svijete!'
);
return new JsonResponse($array);
}
}
Napisani kod vraća serijalizirani niz s ključem “message” i porukom “Pozdrav svijete!”.
Osoba koja je zatražila ovaj resurs rezultat bi vidjela ovako:
{ "message" : "Pozdrav svijete!" }
te bi taj rezultat mogla nastaviti jednostavno obrađivati u svojoj aplikaciji.
2.3 Request / Responce
Request i Response su objekti koji se baziraju oko osnova HTTP protokola te služe kao
omotači oko korisničkog zahtjeva na server tj. aplikaciju i odgovora od strane naše aplikacije.
U razvojni okvir su dodani s namjerom da olakšaju definiranje odgovora koji će ići prema
korisniku (npr. tip odgovora, sadržaj odgovora, status-kod koji korisniku govori što se
dogodilo i slično) i iščitavana samog korisničkog zahtjeva. Ovi objekti postaju posebno
korisni kada se počnemo odmicati od standardnih HTML stranica te počnemo razvijati servise
kao što je REST servis jer upravo takav tip aplikacije zahtjeva mnogo manipuliranja HTTP
zahtjevima i odgovorima u svrhu boljih preformansi i čišćeg koda.
Unutar UniFramea, Requestu se može pristupiti preko Service Containera. Razlog tomu je što
se željelo omogućiti osobi koja koristi sustav da korisničkom zahtjevu može pristupiti iz bilo
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kojeg dijela aplikacije (koji naravno ima postavljen service container) na isti način bez
potrebe za zahtjevom za novom instancom.
U nastavku je primjer pristupa korisničkom Requestu iz Controllera:
{
$request = $this->container->get('request');
}
Kada se dohvati korisnički zahtjev tj. instanca, može se pristupiti svim segmentima
korisničkog zahtjeva u svrhu daljnjeg toka koda (npr. vrijednosti parametara, metoda zahtjeva
i sl.).
Primjer dohvata parametra poslanog preko forme korišenjem POST metode:
$request->get(‘ime’, Request::HTTP_POST);
Metoda get za dohvaćanje određene vrijednosti prima dva parametra. Prvi parametar je ključ
pod kojim se vrijednost vodi (najčešće name atribut unutar polja forme koju šaljemo) te je
ovaj parametar obavezan. Drugi parametar je opcionalan te on govori preko koje metode taj
zahtjev očekujemo. Ukoliko drugi parametar ostavimo praznim metoda će dohvaćati
vrijednost ključa iz HTTP GET metode. Metode koje su implementirane su: HTTP_GET,
HTTP_POST, HTTP_PUT, HTTP_DELETE.
Budući da svaki korisnički zahtjev podrazumijeva slanje odgovora neminovno je koristiti
instancu razreda Response. Razlog tomu je što UniFrame aplikacija tj. njen glavni dio očekuje
da će joj pokrenuti controller vratiti instancu razreda Response ili onog razreda koja
nasljeđuje upravo taj razred. To je nužno jer aplikacija u pozadini mora oblikovati header i
body odgovora koji će biti poslan korisniku, a kako bi to ostvarila mora znati kojim se
metodama može služiti.
Primjer slanja JSON odgovora s listom korisnika proizvoljne aplikacije (recimo da je riječ o
REST servisu):
{
// … ovdje ide kod koji dohvaća listu (niz) korisnika
return new JsonResponse($users);
}
Objekt Response je moguće i dodatno izmjeniti što se vidi u sljedećem primjeru:
return new Response($users, Response::HTTP_FOUND, array(
‘Content-type’ => ‘application/xml’
));
Gornji primjer će korisniku vratiti odgovor formata XML koji sadržava listu korisnika te ima
postavljen status code 302.
2.4 ServiceContainer
UniFrame se bazira na servisima. Servise možemo shvatiti kao komponente koje izvršavaju
određeni zadatak i tu se nalaze isključivo zbog tog zadatka. Osim servisa koji se nalaze u
jezgri (eng. core) u UniFrameu je moguće definirati vlastite servise. Komponenta koja drži
sve servise na okupu zove se ServiceContainer. Položaj i povezanost ServiceConteinera u
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Slika 3 ServiceConteiner u UniFrameu
Zadatak ServiceContainera je omogućavanje dodavanja novih servisa kao i pristup već

postavljenim servisima. Vlastite servise postavljamo u app/ServiceConfig.php datoteci unutar
metode registerServices.
Primjer dodavanja vlastitog servisa:
public function registerServices(ServiceCollection $routes)
{
$services
->register(‘foobar’, function() {
return new FooBar();
})
;
}
Navedeni primjer će registrirati novi servis pod foobar ključem te će nam, kada ga pozovemo,
vratiti instancu objekta FooBar. Korištene su takozvane anonimne funkcije jer UniFrameov
ServiceContainer treba znati što činiti prilikom prvog poziva servisa. To znači da će se naš
razred FooBar instancirati samo jednom, a pri svakom idućem pozivu servisa vratiti će nam se
instanca koja je instancirana taj prvi put. Upravo zbog toga se može manipulirati
vrijednostima servisa i može se znati da će nas u idućem dijelu koda dočekati te iste
vrijednosti bez ikakve potrebe za stvaranjem kopije instance koju smo dohvatili.
Primjer dohvata registriranog foobar servisa:
$this->container->get(‘foobar’);
Vidljivo je da su servisi tu s ciljem olakšavanja pristupa objektima kao i mogućnosti pisanja
jednostavnijeg i čitljivijeg koda.
Važniji servisi koji su unaprijed sadržani u UniFrameu su: request, router, event_manager, a
osim njih UniFrame sadrži druge servise koji olakšavaju rad.
2.5 Router
Zadatak servisa Router je suštinski jednostavan i očituje se u mogućnost čitanja preety URL-
ova (npr. sampleapp.com/korisnici/75) te pronalaženje puta do Controllera koji je zadužen za
upravo taj zaduženi resurs. Bez ove komponente ovakve vrste URL-ova, tj. URI-ja ne bi bile
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moguće jer ih nitko ne bih mogao usmjeriti do Controllera. Položaj i povezanost Routera u
Slika 4 Router u UniFrameu
Router komponenta se sastoji od 3 glavne podkomponente, a to su Router (kao razred), Route

i RouteCollection. Route je razred preko kojeg se definiraju željene rute, tj. definira se put do
nekog resursa. UniFrame nema unaprijed definiranu ni jednu rutu što znači da je potrebno
definirati rute koje će odgovarati potrebama aplikacije. Vlastite rute se definiraju u metodi
registerRoutes preko datoteke app/RouteConfig.php (slično kao i servisi). U nastavku je
primjer registriranja vlastite rute:
public function registerRoutes(RouteCollection $routes)
{
$routes
->register(new Route(‘users_list’, '/korisnici', array('GET', ‘POST’), array(
'controller' => '\\Application\\Controller\\UserController',
'action' => 'indexAction'
)))
->register(new Route('users_single’, '/korisnici/{id}', array('GET', ‘PUT’, ‘DELETE’),
array(
'controller' => '\\Application\\Controller\\UserController',
'action' => 'showAction'
)))
;
}
U napisanom primjeru su registrirane dvije rute. Registracija se ostvaruje ključem kojim se
naknadno može identificirati ruta ili eventualno generirati putanja prema specifikaciji rute.
Potrebno je pozvati metodu register (dio razreda RouteCollection) koja učekuje da će primiti
instancu razreda Route. RouteCollection je objektna reprezentacija niza ruti koja je injektirana
(Dependency Injection) u datoteku RouteConfig.php, tj. razred RouteConfig i služi isključivo
za dodavanje i prikupljanje ruta iz tog niza. Razred Route je stvarna specifikacija neke rute.
Osim identifikatora (prvi parametar) ona prima putanju (path) za koji je ta ruta odgovorna
(drugi parametar). Treći parametar predstavlja metode kojima se može pristupiti ruti te niz
unaprijed postavljenih (eng. default) postavki rute. Putanja rute može biti statična ili
dinamična, tj. parametrizirana. Na gornjem primjeru prva registrirana ruta (user_list) je
statična ruta koja se uzima u obzir samo kada je URI korisničkog zahtjeva “/korisnici”. U
istom primjeru je druga registrirana ruta parametrizirana. Ovakva vrsta rute se zove
parametriziranom rutom jer prima parametar id nakon ‘korisnici/’ koji može biti bilo koji
simbol osim simbola ‘/’ koji ima ulogu razdjeljivača (eng. divider). Onda kada korisnik
pošalje zahtjev sa URI-jem tipa ‘/korisnici/25’ Router komponenta će tražiti da li za taj URI
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postoji zadužena ruta. Kada otkrije da ruta ‘users_single’ odgovara URI-ju zahtjeva tada će ta
ista komponenta izmijeniti objekt Request na način da će nam postaviti parametar id na
vrijednost 25 (metoda HTTP_GET) tako da u bilo kojem djelu aplikacije u kojem imamo
pravo pristupa korisničkom zahtjevu možemo dohvatiti i vrijednost id parametra rute.
Parametar može imati bilo koji ključ (u ovom slučaju ‘id’) te taj ključ koristi za dohvat
vrijednosti tog parametra.
Primjer dohvaćanja parametra id iz rute ‘users_single’:
$request = $this->container->get('request');
$id = $request->get(‘id’);
Treći parametar koji određuje metode koje imaju pravo pristupa ruti jest jednostavan filter
ruta koji omogućuje kreiranje dvije raziličite rute za jednu putanju (path), tj. URI. To je
korisno kada se želi isti URI (npr. /korisnik/25) koristiti za čitanje podataka resursa, ali i za
dodavanje novih podataka za tog korisnika (posebno korisno kada se radi o REST servisima).
Tada bi definirali dvije rute s dva različita indentifikatora, istim putanjama i nešto drugačijim
trećim i četvrtim parametrima. U nastavku je podan primjer za taj slučaj:
$routes
->register(new Route(‘user_show’, '/korisnici/{id}', array('GET'), array(
'controller' => '\\Application\\Controller\\UserController’,
'action' => 'showAction'
)))
->register(new Route('user_update’, '/korisnici/{id}', array(‘PUT’, ‘POST’), array(
'controller' => '\\Application\\Controller\\UserController’,
'action' => ‘updateAction’
)))
;
U gornjem primjeru vidljivo je da dvije rute imaju pravo pristupa istom URI-ju no za
mapiranje puta pobrinuti će se ona ruta čije dozvoljene metode odgovaraju metodi
korisničkog zahtjeva. Osim toga vidljivo je i da je četvrti parametar drukčiji na obe rute.
Četvrti parametar je zapravo niz unaprijed postavljenih opcija za tu rutu. Osoba koja koristi
UniFrame za razvoj aplikacije može postaviti bilo koje opcije u obliku asocijativnog niza, no
dvije opcije su obavezne, a to su controller i action. One određuju koji će se kontroler i akcija
pokrenuti kada se otkrije da zahtjev URI odgovara toj ruti. U primjeru se vidi da će se za prvu
rutu pokrenuti akcija showAction koja će zapravo prikazati detalje o korisniku, a druga će ruta
pokrenuti updateAction koja će izvršiti akciju uređivanja nad zadanim korisnikom
(odabranom po vrijednosti id-a).
2.6 EventManager
EventManager je komponenta koja omogućuje definiranje pokretanja određenih akcija/servisa
na temelju događaja unutar aplikacije nad nekim resursom i sl. Kako bi se iskoristila ta
mogućnost potrebno je registrirati slušatelje (listeners) događaja te im definirati ključnu riječ
na koju se aktiviraju. Podan je primjer komponente koji će u nastavku biti podrobno opisan:
class ListenersConfig
{
public function registerListeners(ListenerCollection $listeners)
{
$listeners
// …
->register(‘sample_event’, ‘\\Application\\EventListener\\SampleListener’, ‘method’,
array(‘parametar1’, ‘parametar2’), 1)
// …
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;
}
}
U primjeru iznad se vidi da slušatelja prijavljujemo preko metode register. Prvi parametar
register metode je oznaka događaja tipa string prilikom kojeg će se slušatelj aktivirati. Drugi
parametar je namespace razreda koji će se instancirati kada dođe do buđenja slušatelja, a treći
je metoda koja će se pokrenuti prilikom buđenja. Četvrti parametar prihvaća niz parametara
koji će se poslati konstruktoru razreda slušatelja. Peti parametar je prioritet izvođenja sa
značenjem da veći broj ukazuje na manji prioritet. Prva tri parametra su obavezna dok su
četvrti i peti opcionalni.
Nakon definiranja događaja i slušatelja potrebno je izraditi razred Handlera skupa s metodom
koju želimo pokrenuti. Primjer razreda slušatelja:
class SampleListener
{
public function __construct($firstParam, $secondParam)
{
// …
}
public function sampleMethod($arg)
{
// …
}
}
Unutar metode sampleMethod postoji argument ($arg). S njim, pomoću događaja tj. slušatelja
najčešće želimo manipulirti nekim podatkom ili mu samo pročitati vrijednost. Budući da taj
podatak može biti bilo što, šaljemo ga zajedno s odašiljanjem događaja. Odašiljanje događaja
vršimo upravo uz pomoć servisa event_manager koji se nalazi u ServiceContaineru. Primjer
odašiljanja događaja:
$data = ‘Sample string data’;
$this->container->get(‘event_manager’)->dispatch(‘sample_event’, $data);
U primjeru iznad je vidljivo da se odašiljanje događaja vrši uz pomoć metode dispatch
EventManagera. Prvi argument te metode je događaj koji odašiljemo (za navedeni događaj je
u prethodnom primjeru registriran slušatelj). Drugi argument je podatak koji se šalje
slušatelju. U trenutku izvršavanja ove linije koda EventManager će provjeriti postoji li
slušatelj za navedeni događaj. Ukoliko postoji, pokrenut će ga te će mu proslijediti zadane
parametre. Komponenta EventManager omogućuje jednostavno spajanje u određene lokacije
u kodu bez potrebe za izmjenom postojećeg koda. Dobar primjer uporabe EventManager-a je
dodavanje (ili brisanje) nekog resursa. Koristeći se događajima moguće je javiti aplikaciji da
je došlo do trenutka kada će se resurs dodati ili izbrisati te na taj način omogućiti aplikaciji da
pozove slušatelja koji čeka baš taj trenutak dodavanja ili brisanja tog resursa. Ono što će taj
slušatelj učiniti s tim resursom ne zanima aplikaciju, no važno je znati da aplikacija ne
očekuje povratnu informaciju od slušatelja već samo čeka da on završi svoj posao kako bi se
mogla nastaviti izvoditi.
2.7 DatabaseConnection
Komponenta DatabaseConnection predstavlja aktivnu vezu (konekciju) na bazu podataka te
se nalazi u SeviceContaineru pod ključem ‘database_connection’. Položaj i povezanost
komponente u UniFrameu je prikazan na slici 5.
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Slika 5 DatabaseConnection u UniFrameu
Kako bi se odredilo na koju bazu podataka se spaja i s kojim podatcima se želi raditi,
potrebno je urediti nekoliko parametara u datoteci app/ParametersConfig.php. U nastavku je
podan primjer koji uređuje potrebne podatke.
class ParametersConfig
{
public function setParameters(ParameterCollection $parameters)
{
$parameters
// …
->set(‘db_name’, ‘ime_baze_podataka’)
->set(‘db_username’, ‘korisnicko_ime’)
->set(‘db_password’, ‘lozinka’)
->set(‘db_host’, ‘host’)
// …
;
}
}
Jednom kada se podese potrebni parametri unutar ServiceContainera moguće je pronaći servis
koji nam služi kao točka pristupa bazi podataka. Tom servisu (objektu) pristupamo na sljedeći
način:
$db = $this->container->get(‘database_connection’);
Varijabla koja pokazuje na servis ‘database_connection’ se može koristiti za prikupljanje ili
dodavanje podataka u bazu podataka. Također, važno je naglasiti da $db varijabla pokazuje na
instancu razreda PDO PHP-a.
$db->query('SELECT * FROM table’);
$db->exec("INSERT INTO table(firstname, lastname) VAULES('John', ‘Doe')");
Razred PDO PHP-a je samo integriran u UniFrameu i na njemu nije napravljena nikakva
preinaka te se s njim radi na uobičajeni način.
3. Proširivanje UniFrame-a
Kao što je već napisano, razvojni okvir UniFrame se može jednostavno proširiti vanjskim
komponentama. Zapravo, UniFrame je od samog početka proširen komponentom pod
nazivom Pimple. Pimple je komponenta otvorenog koda (eng. open-source, MIT licenca) koju
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nasljeđuje naš ServiceContainer a koja nam služi za prikupljanja servisa. Poštivajući standard
PSR-0, sve vanjske komponente tj. vanjski kod se nalaze u posebnom, tkz. vendor direktoriju.
Mjesto odakle dobavljamo te vanjske komponente zove se Packagist, a Composer je alat
kojim ih dobavljamo.
3.1 Packagist
Packagist je online repozitorij, tj. knjižnice otvorenog koda koje je dopušteno preuzimati i
koristiti u aplikaciji. Ukoliko knjižnica koju preuzimamo zadovoljava standard PSR-0 ona će
biti dodana u direktorij /vendor te automatski implementirana u UniFrame.
3.2 Composer
Composer je alat preko kojeg dohvaćamo vanjske komponente i implementiramo ih u
UniFrame. Da bi se Composer mogao koristiti potrebno ga je skinuti i pohraniti u root
direktorij UniFramea, tj. na mjesto gdje se nalazi composer.json datoteka. U nastavku su
primjeri skidanja sa i bez cURL.
S cURL:
curl -sS https://getcomposer.org/installer | php
Bez cURL-a:
php -r "readfile('https://getcomposer.org/installer');" | php
Nakon što se preuzme Composer moguće je pomoću datoteke composer.json definirati
komponente koje su nam potrebne i namjestiti ih u sustav. Unutar datoteke se vidi ključ
require pod kojim se nalaze sve komponente koje su nam potrebne te njihove verzije koje je
moguće pronaći na Packagistu. Primjer zahtjeva za komponentom:
"pimple/pimple": "~2.0"
Dohvaćanje komponente te automatska implementacija u aplikaciju vrši se pokretanjem
sljedeće naredbe u terminalu/cmd-u:
php composer.phar install
Gornja naredba prikazuje status instaliranja, tj. kloniranja komponente u UniFrame te javlja
kada je proces završen. Komponentu je moguće koristiti odmah nakon što instaliranja. Primjer
za “Pimple” komponentu:
$pimple = new \Pimple();
4. Zaključak
Glavni cilj uporabe razvojnih okvira je što brži razvoj željenog sustava. No, bez znanja o radu
samog razvojnog okvira moguće je da se taj cilj ne ostvari već štoviše, da se vrijeme potrebno
za razvoj sustava značajno produži jer je potrebno savladati filozofiju programiranja, tj. rad
samog razvojnog okvira. To je posebno izraženo kod razvoja većih sustava ili kao u našem
slučaju, sustava za koji se planira da ga izgrađuju i nadograđuju studenti kroz izradu svojih
stručnih i završnih radova. Na projektu informatizacije visokoobrazovne ustanove su
uključeni brojni studenti i njihovi mentori kroz vremenski neodređeno razdoblje te se ne može
očekivati da svi oni detaljno upoznaju razvojne okvire koji bi se u tom trenutku koristili.
Stoga se kao rješenje nametnula izgradnja vlastitog razvojnog okvira UniFrame. UniFrame je
mikro razvojni okvir dovoljno velik da podnese zahtjeve sustava zbog kojih je osmišljen te
razvojni okvir koji je u kratkom vremenu moguće proširiti komponentama drugih razvojnih
okvira. Ne manje važni cilj izrade vlastitog razvojnog okvira u visokoobrazovnoj ustanovi je
edukativne naravi. Kao što je spomenuto, planiranu informatizaciju visokoobrazovne
ustanove će raditi studenti zajedno sa svojim mentorima izradom aplikacija koje će se moći
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jednostavno oslanjati na UniFrame. Neke od mogućih aplikacija bi bile za popis opreme na
učilištu; popis nastavnika s detaljnim informacijama o stručnom i znanstvenom radu
pojedinog nastavnika; organizacija i vođenje diplomskih radova studenata; mentorski sustav;
organizacija i upravljanje istraživačkim radom i slično. UniFrame je zamišljen i napravljen
tako da je potpuno otvoren tj. aplikacije koje ga koriste nisu uvjetovane niti operativnim
sustavom niti programskim jezikom niti posebnim alatom za razvoj aplikacija niti o bilo čemu
drugom. Isto tako je i sam UniFrame dostupan svim ustanovama koje ga zatraže i koje ga žele
kod sebe implementirati te time omogućiti gradnju vlastitih sustava na znanju koje su prenijeli
svojim studentima.
REFERENCES
[1] Havaš L., Lesar M. (2012.). Primjena SQL-a u programima otvorenog koda. Tehnički glasnik
6, str. 164.-170., ISSN 1864-6168, UDK 62
Uniframe - a Framework for Developing Applications for Higher

Education Institutions
Domagoj Gojak
dgojak@gmail.com
Ivica Ružić
Abstract. The modern world requires that information access be swift and simple. This is what
motivated us to develop a system that would be the centre of all the data at our faculty. Due to the size
and complexity of such a system, a great deal of thought was given to the architecture and the
technology that would be employed by the system. We opted for the architecture that assigns the
system the role of a server that is driven on the open-source LAMP stack. The system receives user
requests and only returns the data requested by the user, without having to consider how to present the
data to the user. There were two possible choices when it came to the selection of the code itself: using
an existing open-source framework or developing our own framework. Although using an existing
framework can accelerate the process of designing and implementing systems, we decided to develop
our own because that made the system independent of existing frameworks. This also promises to
provide individuals (students and teachers) with a great opportunity for self-development as they
participate in the development and maintenance of the framework and system. By using an array of the
latest development methods and by referring to modern philosophy of programming, we have
achieved system expandability – allowing other programmers to connect to the system and develop
new segments of it. We have also enabled a swift rate of system development, as well as the
possibility of reusing the code.
Keywords: Framework, Information system, Database, UniFrame
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Primjena CodeAnywhere-a u nastavi programerskih kolegija
Nikola Grgić
Fakultet elektrotehnike, strojarstva i brodogradnje, Sveučilište u Splitu, Split, Hrvatska
nikola.grgic@fesb.hr
Ivica Ružić
Ivan Burazin
Codeanywhere inc., Palo Alto CA, Sjedinjene Američke Države
ivan@codeanywhere.net
Sažetak. U nastavi programerskih kolegija danas sve češće susrećemo primjenu raznih alata. Alat
CodeAnywhere je danas vrlo raširen u svijetu programera. Omogućuje pisanje programskog koda
neovisno o opremi, sve što je potrebno je imati internetski preglednik i napisano se pohranjuje u
oblaku. Obzirom da su u računalnim laboratorijima napadi virusa vrlo rašireni te se javlja problem
pohrane studentskih radova, tehnika pohranjivanja u oblaku je izuzetno interesantna. Zbog toga je
odabir alata CodeAnywhere potencijalno dobro rješenje. U ovom radu je prikazana moguća uporaba
CodeAnywherea s naglaskom na programerske kolegije. Prikazana su moguća rješenja i primjene na
različitim kolegijima te je podan prijedlog primjene i na programerski nezahtjevnim kolegijima.
Ključne riječi: Nastava, Programiranje u oblaku, CodeAnywhere
1. Uvod
Editori (uređivači) programskog koda su aplikacije posebno napravljene za pisanje
programskog koda. Mogu biti samostalne aplikacije ili mogu biti integrirane u razvojno
okruženje. Najnoviji trend je integracija editora koda u internetski preglednik koristeći sve
prednosti koje nam nude tehnologije u Oblaku (eng. Cloud).
Editori programskog koda imaju u sebi funkcionalnosti bojanja sintakse, automatskog
završavanja teksta, ujednačavanja blokova programa. Te funkcije pojednostavnjuju i
ubrzavanju unos programskog koda te će u ovom radu biti posebni naglasak na svaku od ovih
funkcionalnosti.
Osim toga, navedeni editori mogu omogućiti pokretanje programskih prevoditelja -
kompajlera (eng. compiler), izvršitelja programskog koda - interpretera (eng. interpreter) ili
programa specijaliziranih za analizu programskog koda - debagera (eng. debugger). Ukoliko
neke od navedenih funkcionalnosti nisu ispunjene, tada to nisu editori programskog koda,
nego editori teksta.
Ovisno o programskom jeziku, CodeAnywhere bi se po gornjoj podjeli funkcionalnosti
mogao svrstati i u jedne i u druge. U slučajevima rada na web tehnologijama u kojima treba
samo interpretirati kod, iz CodeAnywherea se može pokrenuti preglednik u kojem će odmah
biti interpretiran rezultat. S obzirom da u CodeAnywhere nije integriran kompajler za nijedan
programski jezik, (iako je omogućeno bojanja sintakse, automatsko završavanja teksta te
ujednačavanja blokova programa) kod je potrebno kompajlirati u drugim specijaliziranim
alatima.
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U radu su detaljnije opisane neke od funkcionalnosti CodeAnywherea i pokazana je njegova
uporaba u nastavi na laboratorijskim vježbama.
2. Upotreba CodeAnywherea u nastavi

CodeAnywhere je pokusno upotrijebljen na vježbi jednog od kolegija koji se izvodi na Odjelu
za stručne studije, a koji obrađuje web tehnologije koje su po svojoj prirodi bliske konceptu
programiranja u oblaku. Na laboratorijskim vježbama se rješava veći broj zadataka kod kojih
postoji potreba za unosom programskog koda i brzim prikazom rezultata u pregledniku.
Rješavaju se zadatci iz HTML-a, JavaScripta i XML-a, a studenti na kraju vježbi predaju rad
nastavniku putem sustava za elektroničko učenje Moodle. U ovom radu uspoređeno je
rješavanje zadataka u editoru koji se do sada koristio (MS Notepad, u hrvatskoj inačici nazvan
Blok za pisanje), s radom na platformi CodeAnywhere. U zadatku s vježbi potrebno je
napraviti web stranicu koja će sadržavati tekst, naslov, sliku i poveznicu (eng. link). Postupak
rješavanja zadatka analiziran je za slučaj pisanja koda u Notepadu te korištenjem
CodeAnywherea.
2.1 Postavljanje radnog okruženja
Editor teksta Notepad se nalazi na svakom računalu s instaliranim operativnim sustavom
Windows te se lako i brzo pokreće. S druge strane, za pokretanje okruženja CodeAnywhere
potrebno je imati korisničko ime i lozinku te je na početku svake vježbe potrebno obaviti
prijavu na sustav i autentikaciju, tj. provjeru korisnika. Uspoređujući Notepad s
CodeAnywhereom možemo reći da je pokretanje, učitavanje i prijava na CodeAnywhere
složenija i traje duže nego pokretanje Notepada.
2.2 Pisanje programskog koda
Notepad nema nikakve funkcionalnosti koje bi olakšale pisanje koda te je rezultat rješavanja
zadatka uglavnom nepregledan i nabacan kod. CodeAnywhere svojim funkcijama olakšava
pisanje koda i rješavanje zadataka iz vježbi. Bojanje ključnih riječi naglašava sintaksu i
dijelove programskog koda, što omogućava brže učenje i pamćenje elemenata programskog
jezika. Bojanjem je olakšano uočavanje i ispravljanje pogrešaka. Kako je vidljivo iz slike 1 i
slike 2, formatiranje koda (opcija Beautify) i automatsko uvlačenje osiguravaju da rezultat
napravljen u CodeAnywhereu bude pregledniji i jasniji nego kod pisan u Notepadu.
Slika 1 HTML kod napisan u Notepadu
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Slika 2 HTML kod napisan u CodeAnywhereu
Funkcija automatskog dopunjavanje koda ubrzala je rješavanje zadatka i smanjila broj
pogrešaka. Naime, prilikom pisanja koda, CodeAnywhere već nakon nekoliko unesenih
znakova daje prijedloge za dovršavanje unosa s listom ključnih riječi odabranog programskog
jezika. Dodatno, kod pisanja HTML tagova ili blok-struktura u drugim jezicima,
CodeAnywhere automatski zatvara i dovršava blok (slika 3). Npr. Za pisanje cijele strukture
<body> ... </body> dovoljno je započeti pisanje prvog taga.
Slika 3 Funkcija automatskog dopunjavanja koda

Funkcija analize koda koja je implementirana u pojedine CodeAnywhere module (JavaScript,
CSS), pomaže u otkrivanju složenijih pogreški (slika 4) [1].
Slika 4 Funkcija analize koda i ispravljanja pogreški u CodeAnywhereu

Kod pisanja programskog koda, često je potrebno pregledati ili dohvatiti starije verzije
datoteka, što u Notepadu nije moguće. U CodeAnywhere je ugrađen sustav automatskog
pohranjivanja starih verzija datoteka koji omogućava povrat na stare verzije i direktnu
usporedbu (diff) pojedinačnih verzija, kako je prikazano na slici 5.
Slika 5 - Funkcija uspoređivanja različitih verzija datoteke
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Uspoređujući Notepad s CodeAnywhereom na primjeru pisanja programskog koda možemo
reći da u odnosu na Notepad koji je obični editor teksta, CodeAnywhere omogućuje sve
napredne funkcionalnosti koje se traže od modernog editora programskog koda.
2.3 Pregledavanje konačnog izgleda stranica u web pregledniku
Kako bi se vidio konačan rezultat rada na web dokumentu, potrebno ga je otvoriti i prikazati u
web pregledniku. Kod izrade web stranica u Notepadu, datoteku je potrebno spremiti na disk,
pronaći je u Windows Exploreru, nakon čega se dvostrukim klikom pokreće preglednik i
učitava stranica. S druge strane, kod rada u CodeAnywhereu, dovoljno je desnim klikom
izabrati datoteku koja se želi prikazati i kliknuti opciju Browse, nakon čega se otvara kartica
sa konačnim izgledom stranice. Važno je napomenuti da se stranica gotovo trenutno prikazuje
kao nova kartica unutar preglednika u kojem je pisan programski kod i nije potrebno
pokretanje vanjskog preglednika. S obzirom da se stranica otvara direktno sa web poslužitelja
i da joj je moguće pristupiti s bilo kojeg računala spojenog na Internet, jednostavno je i
pregledavanje rezultata iz različitih web preglednika i s različitih operativnih sustava.
2.4 Pohranjivanje i prenošenje studentskih radova
Na studiju informacijskih tehnologija pri Odjelu za stručne studije uobičajeno je da se
datoteke napravljene na laboratorijskim vježbama spremaju u privremeni radni direktorij na
računalu na kojem se radi vježba. S obzirom da je navedeni direktorij otvoren i dostupan svim
studentima, njegov sadržaj nema urednu strukturu, a unutra se nalazi veliki broj datoteka,
među kojima potencijalno mogu biti i zloćudni programi. Nadalje, ne postoji jamstvo da će
tako spremljena datoteka ostati sačuvana do sljedećih vježbi i da je drugi studenti neće
iskoristiti za lakše rješavanje svojih zadataka. Ukoliko student na sljedećim vježbama želi
nastaviti s radom na datoteci, mora sjesti na isto radno mjesto na kojem je radio prethodnu
vježbu.
Problem pohrane i čuvanja datoteka javlja se i kada je potrebno kući nastaviti rad na vježbi. U
takvim slučajevima uobičajeno se koriste USB memorije, no one su pogodan medij za
prenošenje malicioznih programa te nisu dobre za okruženja u kojima više ljudi koristi isto
računalo. Dio studenata služi se i javnim web mail servisima kako bi sami sebi poslali
elektroničku poštu s privitcima, tj. datotekama koje žele sačuvati ili prenijeti, no osim što je
takav postupak nepraktičan, postoji i rizik da zloćudni program snimi lozinku i ugrozi podatke
na servisu koji se koristi.
Vježbe koje su napravljene u CodeAnywhereu vidljive su unutar ugrađenog preglednika
datoteka (File Explorer). S obzirom da se sve datoteke pohranjuju u oblaku i dostupne su
odmah nakon prijave na sustav, nije potrebno voditi brigu oko spremanja datoteka i
sinkronizacije između računala, pa se tako zaobilazi većina navedenih poteškoća.
Ipak, ostaje problem sigurnosti, tj. zloćudni program može presresti lozinku i za
CodeAnywhere, no u tom slučaju će biti kompromitirane samo datoteke unutar sustava, za
razliku od računa na kojima se često nalazi privatna pošta i drugi potencijalno vrijedni
podatci.
2.5 Postavljanje web stranice na poslužitelj
Postupak postavljanja web stranice na poslužitelj detaljno je obrađen u teoretskom dijelu ovog
kolegija, no stranice napravljene na laboratorijskim vježbama se do sada nisu postavljale na
web. U praksi se pokazalo da korištenje pojedinačnih studentskih FTP računa na
poslužiteljima na Odjelu nije praktično, a ni druge mogućnosti (korištenje besplatnog web
hostinga i sl.) nisu se mogle realizirati na pogodan način. Stoga je postavljanje stranica na
web prepušteno studentima kao dodatan zadatak koji trebaju napraviti od kuće.
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Osnovna ideja iza platforme CodeAnywhere je jednostavno i brzo programiranje u oblaku, što
rezultira trenutnim prikazom rezultata rada na online web poslužitelju. Prenošenje datoteka na
web poslužitelj je ugrađeno u sam sustav. Gotove datoteke se jednostavnim povlačenjem
prenose na poslužitelj prikazan u File Explorer strukturi koji je vezan za pojedini korisnički
račun te su tako postavljene stranice odmah vidljive i dostupne na javnom URL-u u obliku
http://username.sb2.CodeAnywhere.net/.
File Explorer se jednostavno povezuje i s osobnim studentskim FTP računom na poslužitelju
fakulteta. U tom slučaju se datoteke povlačenjem mogu prenijeti i na studentski public_html
direktorij (slika 6) u kojem je moguće direktno provoditi izmjene, a sve napravljeno odmah
postaje vidljivo na osobnoj web stranici studenta.
Slika 6 FTP račun na fakultetskom poslužitelju povezan s platformom CodeAnywhere

Ukoliko nastavnik podijeli neki direktorij sa svog FTP računa, studenti mogu raditi na
pripremljenim predlošcima i rješavati zadatke, a sve promjene se automatski spremaju i
vidljive su pod pojedinačnim korisničkim imenima unutar sustava za pregled verzija datoteka.
Ipak, servisi povezani na ovakav način ostavljanju mogućnost napadaču koji pridobije
pojedinačnu lozinku za Codeanywhere direktan pristup datotekama na fakultetskom
poslužitelju, pa bi svaka ustanova koja se odluči za uporabu CodeAnywherea trebala
detaljnije sagledati sigurnosne probleme povezivanja svojih FTP računa sa sučeljem
CodeAnywhera.
2.6 Predavanje vježbi nastavniku
Studenti na kraju vježbe moraju nastavniku predati datoteke na kojima su radili. U tu svrhu se
na Odjelu koristi Moodle sustav za elektroničku pomoć u nastavi. Pritom je potrebno obaviti
prijavu na sustav te se gube prednosti brzine i jednostavnosti pokretanja offline editora
opisane u radu u odlomku 2.1.
U CodeAnywhere je ugrađena mogućnost dijeljenja datoteka koja se može iskoristiti za
predaju gotovih radova. Nakon što se završi s radom, dovoljno je desnim klikom odabrati
datoteku, izabrati opciju „Share“ te u prikazani dijalog upisati nastavnikovu adresu
elektroničke pošte. Dijeljena datoteka odmah se prikazuje unutar nastavnikovog File
Explorera. Prednost CodeAnywherea u odnosu na Moodle dodatno dolazi do izražaja ukoliko
je potrebno predati više datoteka istovremeno. Kod Moodlea je u takvim slučajevima prije
predaje rada potrebno zapakirati datoteke vanjskim arhiverom. Prilikom pregledavanja
studentskih radova nastavnik mora povući zapakiranu datoteku na svoje računalo, raspakirati
je i tek tada ima pristup njenom sadržaju, što je nepraktično već i kod pregledavanje manjeg
broja radova. U CodeAnywhereu je moguće dijeliti cijeli direktorij odjednom, što značajno
ubrzava postupak dijeljenja, a nastavniku olakšava pregledavanje rezultata. Ipak, Moodle ima
ugrađen sustav ocjenjivanja i komunikacije između nastavnika i studenta, što je prednost u
odnosu na CodeAnywhere.
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3. Zaključak
CodeAnywhere donosi brojne funkcionalnosti koje očekujemo od editora programskog koda,
poput bojanja sintakse, automatskog završavanja teksta te ujednačavanja blokova programa.
Osim toga, omogućuje jednostavno pokretanje programskog koda za koji nije potrebno
prethodno prevođenje. Može se reći i da omogućuje pojednostavnjenu analizu i popravljanje
koda, a najavljeno je i da će u novoj inačici biti omogućeno i kompajliranje izvršnog koda.
Time bi se alat CodeAnywhere zaokružio u cjelinu koja bi se mogla koristiti u nastavi, kako
neprogramerskih tako i programerskih kolegija. Obzirom da je kroz alat omogućeno i
dijeljenje datoteka, postavljanje web stranica na Internet te brojne druge funkcionalnosti,
CodeAnywhere, osim za nastavu, može pomoći ispunjavanju i drugih funkcija koje se
obavljaju na visokim učilištima. U kombinaciji sa sustavom Moodle može podignuti kvalitetu
nastave na još viši nivo, kao i usmjeriti provedbu elektroničkog učenja prema najnovijim
tehnološkim trendovima.
Reference
[1] Codeanywhere inc. (2013). CodeAnywhere Web Documentation,
https://CodeAnywhere.zendesk.com/forums/22361618-CodeAnywhere-Web-Documentation.
Pristupljeno 31. ožujka 2014.
Using CodeAnywhere in Teaching Programming Courses
Nikola Grgić
Faculty of Electrical Engineering, Mechanical Engineering and Naval Architecture,
University of Split, Croatia
Ivica Ružić
Ivan Burazin
Codeanywhere inc., Palo Alto CA, USA
ivan@codeanywhere.net
Abstract. Usage of various tools in teaching programming is common practice. CodeAnywhere tool is
widespread among developers. It enables writing program code independently of equipment – all data
is stored in the cloud, and only web browser is needed for writing a code. Also, storing a student’s
work is a common problem in computer labs, because of possible virus attacks in shared environment,
so the technique of storing data in the cloud is interesting to consider. Therefore, usage of
CodeAnywhere in such an environment is potentially a good solution. This paper describes a possible
use of CodeAnywhere in teaching with an emphasis on programming courses. It displays the possible
solutions and applications on various courses and it shows its application on programming
undemanding courses.
Key words: Education, Cloud programming, CodeAnywhere
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Primjena elektroničkog učenja u nastavi ronjenja autonomnom
ronilačkom opremom
Gordan Drašinac
Sveučilište u Splitu, Sveučilišni odjel za stručne studije, Split, R.Hrvatska
drasinac@oss.unist.hr
Ivica Ružić
Sveučilište u Splitu, Sveučilišni odjel za stručne studije, Split, R.Hrvatska
Sažetak. Elektroničko učenje danas sve češće susrećemo u praktičnoj primjeni. Osim osnovne
upotrebe multimedije i interneta u sklopu svakodnevnog formalnog obrazovanja, danas se putem
sustava e-učenja omogućava i organizacija konferencija, kao i tzv. E-learning akademije, online
obrazovanje zaposlenika u nekim tvrtkama te različiti komercijalni tečajevi. Današnje doba modernih
tehnologija i globalizacije donosi brze promjene u svim aspektima ljudskog života. Svakim danom
stvaraju se nove informacije, a opći razvoj kontinuirano zahtjeva nova znanja i vještine. Javlja se
potreba za što bržim, pravovremenim obrazovanjem koje će istovremeno biti otvoreno i široko
dostupno. Tako u sportu koji globalno postaje roba, obrazovanje postaje glavni čimbenik uspješnosti.
U smislu toga, elektroničko učenje pridonosi protoku informacija diljem svijeta te prikupljanju znanja
i vještina koje do sada nije bilo moguće ostvariti. U ronjenje koje spada u tehničku vrstu sportova i
koje zahtjeva, kako praktična tako i teorijska znanja, za uspješno svladavanje materije i bavljenje ovim
sportom, elektroničko učenje može imati svojih nedostataka pogotovo u praktičnom dijelu. Navedeno
se odnosi na obrazovanje početnika gdje je praktični dio jako bitan, gdje se vježbe mogu vizualno
prezentirati, ali se moraju odraditi zajedno s predavačem, prvenstveno iz sigurnosnih razloga, a
također radi korekcije i što kvalitetnijeg savladavanja praktičnog dijela koje je temelj za samostalno
ronjenje i polaganje ispita. U nadogradnji ronilačkog znanja elektroničko učenje može imati velikih
prednosti. Isto tako pred nama se postavljaju zahtjevi što kvalitetnije izrade, pripreme i osmišljavanja
nastavnih materijala te njihovo tehničko prezentiranje.
Ključne riječi: elektroničko učenje, ronjenje, tehnička prezentacija
1. Uvod
Elektroničko učenje (eng. e-learning) danas sve češće susrećemo u praktičnoj primjeni. Osim
osnovne upotrebe multimedije i interneta u sklopu svakodnevnog formalnog obrazovanja,
danas se putem sustava e-učenja omogućava i organizacija konferencija, kao i tzv. e-learning
akademije, online obrazovanja zaposlenika u nekim tvrtkama te različiti komercijalni tečajevi.
Današnje doba modernih tehnologija i globalizacije donosi brze promjene u svim aspektima
ljudskog života. Svakim danom stvaraju se nove informacije, a opći razvoj kontinuirano
zahtijeva nova znanja i vještine. Javlja se potreba za što bržim, pravovremenim obrazovanjem
koje će istovremeno biti otvoreno, široko dostupno. Tako u sportu koji globalno postaje roba,
obrazovanje postaje glavni čimbenik uspješnosti. U smislu toga elektroničko učenje pridonosi
protoku informacija diljem svijeta te prikupljanju znanja i vještina koje do sada nije bilo
moguće ostvariti.
E-učenje se definira kao korištenje multimedije i interneta u svrhu poboljšanja kvalitete
učenja, omogućavanje pristupa udaljenim izvorima, uslugama te omogućavanje suradnje i
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komunikacije na daljinu [1]. Današnji oblici e-učenja obuhvaćaju različite aspekte korištenja
ICT-a (eng. Information and Communications Technology) u obrazovanju. Ovisno o
intenzitetu i načinu korištenja ICT-a, e-učenje se može klasificirati kao [1]:
- klasična nastava - nastava u učionici (f2f ili face-to-face),
- nastava uz pomoć ICT-a - tehnologija u službi poboljšanja klasične nastave (ICT
supported teaching and learning),
- hibridna- mješovita nastava - kombinacija nastave u učionici i nastave uz pomoć
tehnologija (hybrid, mixed mode ili blended learning) te
- online nastava - nastava je uz pomoć ICT-a u potpunosti organizirana na daljinu
(fully online).
Danas u svijetu najrasprostranjeniji oblik ronjenja je SCUBA Diving (eng. Self Contained
Underwater Breathing Apparatus), u domaćoj literaturi, ronjenje autonomnim ronilačkim
aparatom (ARA) a također se koristi naziv, ronjenje autonomnom ronilačkom opremom, što
nije ništa drugo nego kontinuirano disanje komprimiranog zraka ispod vode. Iako postoji još
cijeli niz ronjenja s različitim mješavinama i plinovima, koja nam omogućuju što duži
boravak pod vodom te što kraći povratak na površinu bez posljedica na zdravlje, koja se
nazivaju “Tehnička ronjenja”, sveukupno ronjenje, zbog njegove specifičnosti, načina obuke,
skupa znanja i vještina iz različitih disciplina koje se trebaju naučiti i usvojiti, možemo
svrstati u tehničke sportske ili sportsko-rekreativne discipline. Primjenom elektroničkog
učenja u nastavi ronjenja dolazi do veće izmjena podataka i znanja, koja u konačnici ima za
rezultat povećanje sigurnosnih aspekata i smanjenje broja nesreća u ronjenju [5].
2. E-učenje u nastavi ronjenja

Upravo zbog interdisciplinarnosti te savladavanja kako teoretskih tako praktičnih znanja i
vještina pri ronjenju, koje su jednako važne i bitne te koje nam omogućuju sigurno bavljenje
ovim sportom, odnosno polaganjem ispita, izazov je uvođenje novih tehnologija te njihova
primjena. Još uvijek elektroničko učenje ima malu primjenu u ovom sportu, te je
najzastupljeniji klasični pristup podučavanja (eng. face-to-face), što je nezamjenjiva metoda
u praktičnom dijelu obuke pogotovo kod početnika li kod naprednih ronilaca koji prelaze na
ronjenje sa mješavinama ili tzv. tehnička ronjenja. Prvenstveno se odnosi na sigurnost u vodi
gdje gore navedeni ne idu bez nastavnika (instruktora ronjenja) i pratnje. Za napomenuti je da
se u ovim kategorijama može uspješno odraditi teoretski dio elektroničkim učenjem te
polaganje pismenog dijela ispita.
Potpuna primjena elektroničkog učenja je kod edukacije za viša ronilačka zvanja odnosno
kategorije. U tim okolnostima student (polaznik koja ima već položene ronilačke kategorije i
iskustvo u ronjenju) može u bazenu odraditi sam prikazane vježbe (u kontroliranim uvjetima)
i po tome se bitno razlikuje od gore navedenih kategorija. Jedina obaveza je prezentacija
vježbe uživo ispred nastavnika. U idealnim tehničkim uvjetima i to se može izvesti putem
podvodnog snimanja. Ipak ronjenje se odvija uvijek u otvorenim vodama te se preporuča da
student te vježbe demonstrira u stvarnim uvjetima (ronjenje u moru) ispred nastavnika.
Ciljevi uvođenja e-učenja u nastavi ronjenja bi trebali biti lakša objava različitih nastavnih
materijala studentima, poboljšanje komunikacije između nastavnika i studenata te najvažnije,
omogućavanje provjere znanja na daljinu [4]. Obzirom da su to ujedno i glavni ciljevi
uvođenja sustava LMS (eng. Learning mamagement system), on se nameće kao prirodni
odabir za e-nastavu. Na visokoškolskim ustanovama u Republici Hrvatskoj je nastavnicima
dostupan CARNetov sustav za online učenje Moodle. Jednostavnim preinakama tog sustava,
svaka ustanova ga može prilagoditi svojim potrebama, a u okviru svoje ustanove, nastavnik
ga može još i dodatno prilagoditi potrebama svog kolegija.
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Prednosti elektroničkog učenja u ronjenju je prvenstveno dobitak da nam može biti dostupna
određena edukacija ili stupanj izobrazbe koji nemamo u svojoj blizini ili da odaberemo
kvalitetnije reference nastavnika ili same ustanove, dakle široka dostupnost informacija.
Učionica je otvorena 24 sata na dan što nam omogućuje maksimalnu iskoristivost vremena,
bez obzira gdje se nalazili. Također svakodnevna interakcija između studenata međusobno te
njih i nastavnika.
Ovakav način učenja zahtjeva određena znanja i vještine, te odgovarajuću opremu. Uz sve to
neizbježni su mogući tehnički problemi, a to su ujedno i neki od nedostataka ovog načina
učenja. Bitbi faktor ograničenja je motivacija za rad (student je uvijek sam ispred računala), te
individualno procjenjivanje rada što može dovesti do slabog napretka u procesu učenja [2].
Program iz nastave ronjenja sadrži više tematskih jedinica iz različitih područja: povijesni
pregled te općenite informacije o razvoju ronjenja i samom ronjenju danas, ronilačka oprema,
fizika, fiziologija i medicina ronjenja, metodske vježbe te prva pomoć i spašavanje [3].
Za adekvatnu primjenu e-učenja su osim navedenog sustava LMS potrebni i brojni tehnički
preduvjeti prvenstveno povezani s komunikacijom među uređajima koji se koriste. Bez
dovoljno brze internetske veze nije moguće uspješno implementirati ovakav vid nastave.
Objava nastavnih materijala i komunikacija nastavnika s profesorima se može izvesti na
adekvatan način i bez brze internetske veze, ali najvažniji cilj uvođenja e-učenja u nastavi
ronjenja, provjera znanja na daljinu nije moguća. Osim brze internetske veze potrebno je u
sustav ugraditi i odgovarajući broj podvodnih video kamera koje bi pokrile sve važne kuteve
gledanja kako bi nastavnik mogao uspješno pratiti izvedbu pojedine vježbe.
2.1 E-učenje u edukaciji početnika u ronjenju
Upravo zbog specifičnosti ovoga sporta dolazimo do ograničavajućih faktora u elektroničkom
učenju, a to su vježbe koje početniku mogu biti objašnjenje tekstualno i vizualno (slike 1 i 2),
ali početnik ne smije sam ulaziti u medije vode bez nadzora. Odnosno koliko god mi zorno
predočili i opisali određenu vježbu, on je ipak najbolje vidi i može vjerno reproducirati u
samom ronjenju s instruktorom, koji je ujedno i sigurnosni faktor od izvođenja vježbi.
Kao primjer takvih vježbi podani su detaljni prikazi obuke u vježbama Dohvat regulatora i
Dijeljenje zraka s opisom njihove pravilne izvedbe i mogućim greškama [6].
Slika 1 Dohvat regulatora

Izvedba:
- izvaditi regulator iz usta,
- ne zadržavati udah dok je regulator van usta,
- lijevom rukom podignuti bocu prema gore,
- desnom rukom uhvatiti crijevo primarnog regulatora, vratiti ga u usta i nastaviti
disati.
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Greške:
- zadržavati udah dok je regulator van usta, vidljivo jer mjehurići zraka ne izlaze iz
usta,
- ne podignuti bocu lijevom rukom,
- ne isprazniti regulator od vode.
Posebno treba naglasiti provedbu vježbi u paru, gdje studenti ne smiju sami izvoditi vježbe
nego uz kontrolu i asistenciju nastavnika. Treba napomenuti da sve vježbe koliko god su
kvalitetno riječima i slikom opisane, treba još jedno ponoviti prije izvođenja i ulaska u vodeni
medij (brifing), te izvoditi u vodi nakon demonstracije nastavnika.
Slika 2 Dijeljenje zraka
Izvedba:
- nakon znaka “nemam zraka“ doplivati do partnera,
- uspostava čvrstog kontakta partnera za kompezator plovnosti,
- ronilac koji ima zraka daje svoj pomoćni regulator partneru,
- uspostava disanja i znakovna komunikacija među partnerima da je sve u redu,
- izron na površinu te uspostava pozitivne plovnosti.
Greške:
- nema komunikacije među partnerima ili je ona nejasna,
- otpuštanje fizičkog kontakta,
- izron kompezatorom bez plivanja,
- ne uspostavljanje pozitivne plovnosti.
Stoga se e-učenje u poduci studenata (početnika) može izvoditi samo ograničeno. Zbog
specifičnosti ronjenja gdje je strogo zabranjeno samostalno ići u medij vode, treba strogo
zabraniti samostalno vježbanje pojedinih vježbi. E-učenje se može primijeniti u poučavanju
teorije u svim područjima, tj. U područjima nastave: povijesni pregled te općenite informacije
o razvoju ronjenja i samom ronjenju danas, ronilačka oprema, fizika, fiziologija i medicina
ronjenja, metodske vježbe te prva pomoć i spašavanje [3]. U tu svrhu je moguće studentu
putem LMS sustava dostaviti nastavne materijale u vidu e-knjiga (eng. e-books), prezentacija
(npr. “PowerPoint” ), e-udžbenika i slično. Također je moguće implementirati adekvatnu
komunikaciju kojom bi se osim uobičajene mogli studentima dostavljati i razni zadaci vezani
za obuku. Čak je i sama provjera znanja moguća ako se tiče isključivo teoretskog dijela
nastave gore navedenih područja.
2.2 E-učenje u edukaciji viših ronilačkih kategorija
Primjenjivost elektroničkog učenja u višim ronilačkim kategorijama dolazi do punog izražaja
prvenstveno zbog već prethodne osposobljenosti i educiranosti studenata. Osim prezentacija
lekcija, seminara te teoretskog dijela ispita, studenti mogu kvalitetno savladati ili ponoviti
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prezentirane vježbe. Naime već su osposobljeni za samostalno ronjenje te mogu prezentirane
vježbe sami ponoviti, uvježbati u kontroliranim uvjetima (bazen). Kao što je već prethodno
rečeno i više puta naglašeno, vježbe trebaju prezentirati u stvarnim uvjetima ispred
nastavnika, ukoliko nije tehnički izvedivo da se i to obavi putem podvodnih kamera.
Stoga u poduci studenata koji su već prošli osnovnu obuku možemo primijeniti e-učenje u
cijelosti. U svim područjima nastave, tj. u nastavi povijesni pregled te općenite informacije o
razvoju ronjenja i samom ronjenju danas, ronilačka oprema, fizika, fiziologija i medicina
ronjenja, metodske vježbe te prva pomoć i spašavanje [3] osim što možemo kao i za
početnike, u LMS sustav implementirati dostavu svih nastavnih materijala te proširenu
komunikaciju nastavnika sa studentima, možemo u cijelosti implementirati i obuku na daljinu,
tj. izvedbu praktičnih vježbi kao i samo polaganje.
U tu svrhu je nužna brza internetska veza kao i sustav kamera koji će u cijelosti pokriti sve
kutove gledanja kako bi nastavnik mogao adekvatno pratiti samu izvedbu vježbe. U ovisnosti
o pojedinoj vježbi, sustav od četiri podvodne kamere bi zadovoljio traženi kriterij. Slika 3
predstavlja naš prijedlog postavljanja kamera koji bi osigurao traženi prikaz studenta. Tri
kamere se postavljaju u ravnini sa studentom (lijeva i desna strana studenta te prednji dio), a
jedna kamera se postavi ukoso poviše studenta na lijevoj ili desnoj strani. Kamere moraju biti
spojene na internet. Obzirom da postojeći sustav Moodle ne omogućuje jednostavno
integriranje pokretnih slika s više kamera potrebno bi bilo izraditi paralelni računalni sustav
kojim bi se omogućio odgovarajući nadzor. Tim sustavom bi se trebalo omogućiti i
pohranjivanje video zapisa čime bi se dobila dodatna vrijednost u edukaciji jer bi i studenti i
nastavnici mogli naknadnim pregledom tih zapisa vidjeti eventualne pogreške u izvedbi vježbi
koje bi mogli daleko kvalitetnije otklanjati nego kad ne bi bilo takve mogućnosti.
Slika 3 Postavljanje kamera
Iako smo naveli da student u ovoj ronilačkoj kategoriji može samostalno izvoditi vježbe u
kontroliranim uvjetima (bazen) preporuča se izvođenje vježbi u paru ili pratnji.
3. Zaključak
Na temelju iskustva autora može se zaključiti da su studenti spremni za e-učenje kao i da im
je to prirodan način učenja pogotovo vezan za komunikaciju. Danas ne postoje tehnološke
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zapreke za uvedbu e-učenja u ronjenju. Glavna prepreka su nastavnici, tj. njihovo slabije
poznavanje novih tehnologija i nespremnost uvođenja ovakvog vida nastave. E-učenje je u
nastavi viših kategorija moguće implementirati u cijelosti uz ispunjavanje tehnoloških uvjeta,
tj. uz implementaciju predloženog sustava od četiri kamere. U to je uključena i objava
nastavnih materijala, kao i komunikacija između nastavnika i studenata te najvažnije, provjere
znanja na daljinu. U nastavi ronjenja za početnike je e-učenjem moguće u cijelosti
implementirati objavu nastavnih materijala, kao i komunikaciju između nastavnika i
studenata, ali je praktično vježbanje i samo polaganja ispita moguće samo uz nastavnika.
Unatoč svim navedenim prednostima koje e-učenje pruža, nikako se ne smije umanjiti značaj
i uloga nastavnika u ronjenju kojem bi se naglasak postavio na ulogu savjetnika.
REFERENCES
[1] Bodrožić LJ. (2005.). E-learning. http://www.docstoc.com/docs/105306059/E-Learning.
Pristupljeno 31. ožujka 2014.
[2] Ćukušić M., Jadrić M. (2012.). E- učenje: koncepti i primjena. R.Hrvatska. Školska knjiga
[3] Drašinac G., Glavičić I., Delibašić Z. (2010.). Ronjenje autonomnom ronilačkom opremom u
nastavnim programima obrazovnih ustanova u Republici Hrvatskoj. Sport Mont broj 21-22./VII,
Zbornik radova
[4] Grundler D., Rolich T., Šutalo S. (2012.). Praktična primjena e-učenja u srednjoškolskoj i
visokoškolskoj nastavi. MIPRO 2012
[5] Kawamoto L.T., Frere A.F. (2008.). Information system to reduce recreational underwater
diving accidents. Latin American congress on biomedical engineering 2007, Bioengineering solutions
for latin America health, vols 1 and 2, (Ed:MullerKarger, C; Wong, S; LaCruz, A), Margarita-
Venezuela, 18;1,2, 1080-1083
[6] Priručnik za instruktore (2005.), UDI – United diving Instructor
Using E-learning in Teaching Diving Course
Gordan Drašinac
drasinac@oss.unist.hr
Ivica Ružić
Abstract. Electronic learning is nowadays often encountered in practical applications. In addition to

the basic use of multimedia and the Internet as part of everyday formal education, through e-learning
systems is enabled today organization of conferences, as well as so-called E-learning academies, or
online education for employees in some companies and various commercial courses. Today's age of
modern technology and globalization has brought rapid changes in all aspects of human life. New
informations are created every day, and general development continually demands new knowledge
and skills. There is a need for faster, “on-time” education that will be open and widely available. So in
a sport which is becoming a global goods, education becomes a major factor of success. In this sense,
e-learning contributes to the flow of information around the world and gathering knowledge and skills
that have not been possible without using e-learning. In diving, which belongs to the type of technical
sports and requiring both practical and theoretical knowledge, for successfully learning subject matter
and for successfully practice, e-learning can have its drawbacks, especially in the practical part. This
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relates to the education of beginners where practical part of education is very important, where
exercises can be visually present, but it must to do together with the lecturer, primarily for safety
reasons and also to make corrections possible and for successful learning the practical part as the
foundation for independent diving. In upgrading the diving knowledge e-learning can have many
advantages. Also in front of us are new demands of design and preparation of the highest quality
teaching materials and their technical presentation.
Key words: Electronic learning, diving, technical presentations
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Metodologija ispitivanje gradiva putem računala
Alen Pezelj
alen.pezelj@oss.unist.hr
Tatjana Listeš
tatjana.listes@oss.unist.hr
Sažetak. Testiranje znanja putem računala nalazi primjenu u sve različitijim područjima zbog svojih
prednosti kao što su nepristranost, brza obrada rezultata, uključujući i statističke analize istih.
Usporedbom s klasičnim načinom provjere znanja pokazat će se prednosti i nedostaci ispitivanja u
elektroničkom okruženju. Cilj rada je analizirati objektivnost tako dobivenih rezulta, te pokazati može
li se i pod kojim okolnostima povećati objektivnost istih, a ne komplicirajući pri tome metodologiju
ispitivanja, što bi tražilo uvođenje i razvoj skupih aplikacija. Pri tome će biti dohvaćena i problematika
usklađivanja ciljanih ishoda učenja s oblikom provjere znanja. Prikazati će se alat koji se koristi za
testiranje znanja na SOSS (Sveučilišni odjel za stručne studije) u Splitu. Pokazat će se i problematika
kontrole ispitanike pomoću aplikacija u mrežnom okruženju, prvenstveno sa sigurnosnog aspekta,
kako bi se izbjeglo lažno predstavljanje i rješavanje ispita.
Ključne riječi: provjera znanja putem računala, metodologija ispitivanja, ishodi učenja
 Uvod
Testiranje znanja je često zahtjevan proces za predavača, kako aktivnošću, tako i vremenski. S
druge strane testiranje putem računala omogućava novu dimenziju u testiranju znanja, osim
što u većini slučajeva postojeći alati ne pružaju fleksibilnost koja bi omogućila kreiranje
testova prilagođenih za sve vrste gradiva i područja učenja. Pitanje je mogu li se složeni upiti
i odgovori svesti na jednostavne odgovore koji su lako obradivi i samim tim ne zahtjevaju
angažman predavača u ocjenjivanju, ali da su istodobno tako dobiveni rezultati objektivan
pokazatelj znanja učenika.
Ovdje će biti fokus na sumativnoj procjeni znanja, iako se slične ili iste metode ispitivanja
mogu vršiti i za formativna procjenu znanja.[2]
Po Bloom-ovoj taksonomiji imamo 6 razina od susretanja s novim zadatkom ili
problematikom do potpunog usvajanja iste na razini kojoj je novo znanje u potpunosti
savladano i primjenjivo u novim, složenijim zadacima:
Tablica 1 Bloomova taksonomija [1]
6 Vrednovanje Najviša razina u kojoj se prosuđuje kvaliteta pojedinih rješenja.
Predstavlja mogućnost da se dobiveni rezultati primjene u različitim
5 Sinteza
kombinacijama i stvore nova rješenja.
Rastavljanje problematike na sastavne dijelove i analizu odnosa među
4 Analiza
njima.
Objedinjavanje dosadašnjeg iskustva i znanja te novih činjenica u
3 Primjena
pronalaženju mogućih rješenja, te primjeni u novim situacijama.
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Pokušavamo shvatiti pojmove, događaje, veze, izvlačimo činjenice koje
2 Razumijevanje
bi nam mogle pomoći u analizi problematike.
Upotrebljavamo prikupljena znanja koja bi mogla pomoći u shvaćanju
1 Znanje
nove problematike.
Biggs reorganizira Bloom-ove razine na 5 razina, koje predstavljaju razine razumijevanja
nove problematike:
 Predstrukturalna: Student nije shvatio bit problematike i nema razumijevanje iste.
 Jednostrukturalna: Razumijevanje je površno.
 Multistrukturalna: Razumijevanje je parcijalno, ne postoji potpuno razumijevanje
svih dijelova.
 Relacijska: Postoji potpuno razumijevanje svih segmenata problematike.
 Prošireni sažetak: Učenik je u stanju rastaviti zadatak na dijelove i povezati u novu
cjelinu tvoreći nova rješenja.
I Bloom i Biggs ukazuju na više mogućih razina kojima se može savladati ista problematika.
Ovisno o ciljanim ishodima učenja možemo postaviti za cilj određenu razinu znanja učenika.
Isto tako u skladu sa postavljenim ciljevima treba postaviti i ispitne materijale, te definirati
metodologiju ispitivanja.
 Klasični pristup ispitivanju znanja

Obuhvaća najčešće pismenu i "usmenu" provjeru znanja, gdje pismena provjera, ovisno o
gradivu, mogu biti ili zadaci ili kratka provjera znanja kao uvjet za izlazak na "usmenu"
provjeru.
"Usmena" provjera može biti ili interaktivna komunikacija između učitelja i učenika, ili
pismeni odgovor studenta na postavljena pitanja.
Dok je interaktivni, usmeni pristup vjerojatno najvjerodostojnija provjera znanja kod gradiva
koje traži logičko povezivanje gradiva, ono ima i svojih mana:
 najčešće se svodi na ograničeno područje propitivanja zbog ograničenog vremena
 traži znatno vrijeme - angažman učitelja, pogotovo kod većeg broja učenika
 zbog neizbježne subjektivne procjene moguća je oscilacija u kriterijima
Pismena provjera kroz izbor unaprijed definiranih pitanja s druge strane daje učenicima
prostor da se s manjim pritiskom pripreme za odgovor i raspodjele vrijeme za odgovore na
pojedina pitanja, pa tako učenik dobija znatno više vremena za ovakav oblik provjere. Za
gradiva čija se provjera svodi uglavnom na zadatke (niža matematika i fizika,
programiranje....) ovakav način ima i prednosti nad interaktivnim ispitivanjem:
 unaprijed definirani zadaci planski pokrivaju gradivo i daju rezultate na osnovu šireg
područja gradiva
 ovisno o kvaliteti i ujednačenosti težine zadataka, konačna se ocjena dobiva iz
egzaktnih brojki, pa je time i kvaliteta provjere znanja ujednačena, kao i kriterij
ocjenjivanja
Nedostatak ovakvog načina ispitivanja je u jednosmjernoj komunikaciji učenik -> učitelj. Ako
učitelj nije siguran iz izloženog da je učenik stvarno i shvatio to što je izložio u odgovoru,
učitelj ne može postaviti dodatno pitanje i time provjeriti svoje sumnje. Stoga ocjenjivaču ne
preostaje drugo nego li pozitivno ocijeniti odgovor ako su iznesene tvrdnje točne. Ovo može
biti izraženo kada se pripremni, sažeti materijali gradiva počnu stvarati i dijeliti među
učenicima. Dok je ovakav pristup pripreme provjeri znanja vrlo efikasan za onog koji
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apsorbirajući gradivo pojednostavljuje i stvara vlastite materijale, za ostale ovakvi materijali
najčešće nisu dovoljni za pripremu, te se priprema vrši bez apsorbiranja gradiva. Takvo
znanje je malo upotrebljivo u praksi, a na provjeri znanja formalno može dati pozitivan
rezultat.
 Vrste zadataka prilikom ispitivanja putem računala

S obzirom na koji način će se zadaci prikazivati učenicima te kako će ih oni i popunjavati,
postoji više oblika pitanja, a mogućnosti ovise o aplikaciji putem koje se ispitivanje vrši.
Najčešće vrste pitanja su:
 tekstualni upiti sa a,b,c,d... odgovorima
 kombinacija grafičkog prikaza i tekstualnog upita s ponuđenim a,b,c,d... odgovorima
 uparivanje odgovora između dvaju stupaca pojmova - uparivanje
 upis jednostavnog odgovora
 upis složenih odgovora
 interaktivni upis niza odgovora/naredbi
3.1 Tekstualni upiti
Selektiranjem jednog ili više ponuđenih odgovora ispred ponuđenih izjava definiramo
odgovor na pitanje. Npr. kolika je brzina svjetlosti u vakumu:
O 1) 100000 km/s
X 2) 300000 km/s
O 3) 300 km/s
O 4) 300000 km/h
Ovisno o razini traženog znanja, isto pitanje se može formulirati i na sljedeći način:
Kolika je brzina svjetlosti u vakumu:
X 1) 299 792 458 m/s
O 2) 299 922 344 m/s
O 3) 299 892 352 m/s
O 4) 299 792 483 m/s
Dakle, pravilnim odabirom odgovora na isto pitanje mijenjamo razinu težine. U principu što
je područje skupa odgovora manje, tražena razina znanja je veća. Ovo uglavnom vrijedi za
slučaj kada se odgovori ne ponavljaju, što u praksi nije izvedivo. Naime, to bi značilo da se
samo na jednom ispitnom roku ili u jednoj grupi na roku može pojaviti pitanje i više ne. S
obzirom na ograničeno gradivo i skup pitanja to nije moguće, ili je teško izvodivo. Stoga je
vjerojatno da će se pitanja s ispita pojaviti među učenicima. Svi smo skloni vizualizaciji i
pojednostavljenju, tako da analizirajući prijašnji primjer, dovoljno je zapamtiti zadnji broj
"8", budući se kao zadnji broj broj "8" pojavljuje samo jedan put, i to u točnom odgovoru.
Ako se izmjeni npr. odgovor pod "3)" u 299 892 458 m/s, dobijemo:
X 1) 299 792 458 m/s
O 2) 299 922 344 m/s
O 3) 299 892 458 m/s
O 4) 299 792 483 m/s
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Sada više nije dovoljno zapamtiti ni zadnja tri broja jer nam opet ostaju dvije moguće opcije.
Tako smo smanjili vjerojatnost da učenik odgovori na točno pitanje ne znajući zapravo cijeli
odgovor.
3.2 Kombinacija grafičkog prikaza i tekstualnog upita
Često nam sam tekst nije dovoljan, ili bi trebalo previše objašnjenja da predočimo kompletan
zadatak. Zato je najčešće neophodno imati i sliku uz tekst kao ilustraciju. Npr. sljedeći je
zadatak mnogo jasniji ako uz tekst koristimo i sliku:
Slika 1 Primjer kosine
Ako pustimo kuglu s visine od 10 m niz kosinu prema slici, koliko daleko će se popeti na
kosinu koja stoji pod nagibom od 30 stupnjeva u odnosu na ravninu. Traži se projekcija puta
X.
Kao i za čiste tekstualne upite, i ovdje je važan odabir ponuđenih rezultata. Druga mogućnost
je da se rezultat izračuna i upisuje u za to predviđena polja.
3.3 Upis jednostavnog odgovora
Umjesto da se ponude rezultati, može se definirati mjesto za unos istih. Npr. rezultat iz
prijašnjeg zadatka iznosi 17.3205 m, te se može ostaviti polje za unos, npr _ _ , _ _ .
Međutim, ovisno o broju decimala koje se koriste u računu, može doći do odstupanja u
rezultatu, te će aplikacija zaključiti da se radi o neispravnom rješenju.
Npr 7 x 0,5554 = 3,8878, zaokruženo na 3 decimale to je 3,888. Međutim, ako smo u izračunu
koristiti 3 decimale, dolazimo do drugačijeg rezultata:
7 x 0,555 = 3,885
Dakle, kod upisa podataka važno je imati dobru kontrolu i provjeru prilikom unosa,kako
rezultat unutar tolerancije ne bi bio proglašen "neispravnim".
3.4 Upis složenog odgovora
Kod upisivanja složenog odgovora najveći je problem fleksibilnost. Na primjer, ako želimo da
nam učenik ispiše kod koji će kao rezultat ispisivati umnožak svih kombinacija brojeva od 1
do 10 upotrebom isključivo "for" petlje, kod može izgledati ovako:
int s=0;
for(int i=1;i<=10;i++)
for(int j=i;j<=10;j++)
s=s+i*j;
printf ("\n %d\n",s);
No ispravno je i sljedeće:
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int s=0;
for(int i=10;i>0;i--)
for(int j=10;j>=i;j--)
s=s+i*j;
printf ("\n %d\n",s);
Pored ovih, postoje još nebrojene kombinacije ovisno o upotrebi različitih imena varijabli,
sintaksi i drugih elemenata.
Budući bi bilo jako teško napraviti računalnu provjeru ovakvog koda, pogotovo s
mogućnošću korištenja za različite vrste zadataka, ovakav način provjere u praksi je gotovo
nemoguće definirati korištenjem postojećih alata.
Pojedini edukacijski odjeli su razvili specificirane alate koji obuhvaćaju potpuno okruženje u
kojem učenik rješava zadatak. U tako kontroliranoj sredini može se definirati što učenik smije
koristiti, npr. koje naredbe(funkcije) koristi, koliko varijabli i kako ih inicijalizirati i slično.
Kako su takvi alati prilično specijalizirani nalazimo ih samo kao rješenja razvijena za
pojedina područja, kao što je na primjer "Cisco Packet Tracer" razvijen za edukaciju i
certificiranje na području mrežnih tehnologija. Uglavnom su, kao što je i ovdje slučaj, takvi
alati specijalizirani za usko područje i najčešće vezani za proizvođača koji je financirao
njegov razvoj.
Slika 2 Cisco Packet Tracer BGP konfiguracija
Zbog raznolikosti gradiva i područja u općem i srednjem, pa i visokom školstvu, ne postoje

univerzalni alati koji bi provjeravali ne samo rezultat, već i postupak rješavanja zadatka,
pomoću zadavanja pravila provjere računalu, a bez intervencije ocjenjivača. Primjer koji će
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vjerojatno biti najteže prepustiti odluci računala je primjer pisanja eseja, te općenito zadaci
koji traže umjetnički izričaj (izvođenje muzičkog djela, kiparstvo, slikarstvo).
Međutim, danas se vidi znatan napredak aplikacija za prepoznavanje melodija, 2d i 3d oblika,
tako da polako dobijamo mogućnosti da definiranjem "prihvaljivih" oblika i omjera npr. neko
djelo možemo analizirati kao prihvatljivo po određenim pravilima.
To možda otvara nove mogućnosti u budućnosti, no danas još ne postoje u širokoj primjeni
aplikacije koje bi mogle tako procjenjivati učenika pogotovo iz prije navedenih područja.
3.5 Svođenje na jednostavne upite
Kako se pokazalo da su složeniji zadaci teško izvedivi u provjeri znanja putem računala,
postavlja se pitanje može li se složeni zadatak razložiti na jednostavne upite-odgovore koji će
onda dovesti do procjene o znanju učenika. Na primjer, da bi učenik znao napisati program
koji će raditi sortiranje polja po vrijednosti treba znati pravila programskog jezika, algoritam
koji se primjenjuje u samoj problematici, te ideju kako to povezati u konačan kod.
Primjer koda koji bi mogao biti rješenje takvog zadatka:
#include <stdio.h>
int main(void)
{
int a[] = {23,11,89,54,32,21,3,6,78,-5};
int i, prolaz, tmp,vel;
vel=sizeof(a)/sizeof(int);
// BLOK2:
for(prolaz = 1; prolaz <= (vel-1); prolaz++)
for(i = 0; i <= (vel-2); i++)
if(a[i] > a[i + 1])
// BLOK1:
{ tmp = a[i];
a[i] = a[i + 1];
a[i + 1] = tmp;
}
return 0;
}
Kako nemamo na raspolaganju programe koji bi bili u mogućnosti efikasno testirati sintaksu
koda, postavlja se pitanje možemo li ponuditi odgovore koji će u sebi podrazumijevati
potpuno shvaćanje problematike i dati objektivan rezultat na temelju znanja učenika.
Primjer:
Možemo li umjesto dijela koda koji zamjenjuje vrijednosti na dvije memorijske lokacije
izostaviti i ponuditi moguća rješenja:
a) a[i] = a[i + 1]; tmp = a[i]; a[i + 1] = tmp;
b) tmp = a[i+1]; a[i] = a[i + 1]; a[i + 1] = tmp;
c) tmp = a[i]; a[i+1] = a[i ]; a[i + 1] = tmp;
d) tmp = a[i]; a[i] = a[i + 1]; a[i + 1] = tmp;
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U ovom slučaju je točan odgovor pod b). Međutim ako učenik zna da je samo jedan ispravan
odgovor, ima 25% šanse da isti i pogodi.
Ako učenik ne zna koliko je odgovora točnih, onda se vjerojatnost pogotka značajno
smanjuje. Za slučaj da student mora odabrati sve točne odgovore kako bio dobio bodove za tri
ponuđena odgovora vjerojatnost je 6,66%. Općenito, za n ponuđenih mogućih točnih
odgovora, vjerojatnost pogotka svih točnih je:
100
P = %
uk
2 n -1
gdje je n broj ponuđenih odgovora.

Ako želimo ipak razlikovati one odgovore koji su djelomično točni, možemo bodovati s
određenom težinom ispravne odgovore, čak ako nisu zaokruženi svi točni.
Kako bi se izbjegla mogućnost da studenti nasumičnim odgovorima dođu do bodova, treba
svakako uvesti i negativne bodove.
 Alat u praksi
Za provjeru znanja na SOSS-u, koristi se za tu namjenu osobno razvijena aplikacija.
Aplikacija je nastala na DRUPAL platformi. Kao baza koristi se MySQL, a skriptni jezik je
PHP.
Student dobiva unaprijed generirani ispit iz skupa pitanja iz ukupne baze pitanja. Mogu se
ponuditi od 2 do 8 odgovora, od kojih od jednog do svih mogu biti točni.
Kako bi se smanjila mogućnost prepisivanja, uz nasumičnost pojavljivanja pitanja, mijenja se
i redoslijed ponuđenih odgovora.
Ako u pitanju ima više od jednog točnog odgovora, svaki odgovor donosi dio boda. Npr, ako
pitanje ima 3 točna odgovora od ponuđenih 6, svaki donosi 1/3 boda. Ako je student ispravno
odgovorio na 2, na dotično pitanje će dobiti 2/3 boda.
No ako je ukupno odgovorio na 3 pitanja, a samo 2 su točna, od 3 koliko je potrebno za cijeli
bod, to će se pitanje ocijeniti sa 1/3 boda. Dakle, jedan ispravan odgovor je poništen s jednim
neispravnim.
Kako bi se izbjegla mogućnost nasumičnog pogađanja, primjenjuju se i negativni bodovi.
Student dobiva jedan od pre-definiranih obrazaca po kojima se generiraju pitanja. Na temelju
korelacije odgovora studenta i točnih odgovora računaju se bodovi za svako pitanje.
Tablice baze podataka i relacije među njima prikazani su na slici 3.
Unaprijed pripremljeni ispiti ("šprance") se razlikuju ovisno o vrsti ispita (kolokvij za
pojedina poglavlja, cijeli ispit). Student može polagati više puta, na više rokova ili godina
(ponavljači). Ako pored toga predavač ima i više predmeta, sve to skupa dovodi do potrebe za
ovakvom strukturom kao minimalnom.
S druge strane ovakva struktura omogućava da se za svakog studenta mogu dobiti podaci sa
svakog roka kojem je pristupio, kao i analiza kroz statistiku pojedinih pitanja ili poglavlja.
Statistička analiza nam može biti pokazatelj koliko su studenti dobro usvojili pojedini dio
gradiva, ali isto tako može ukazivati i na neproporcionalnost traženih razina znanja i
formulacije pitanja/odgovora.
Statistika pojedinih pitanja bi u teoriji bila nemoguća, jer se pitanja ne bi smjela ponavljati
ako želimo u potpunosti eliminirati "vizualno prepoznavanje pitanja" i povećati objektivnost
rezultata. Kako u praksi to nije moguće, sigurno je da će se pitanja ponavljati.
Na ispitu student dobiva pitanje, sliku (ne nužno) i ponuđene odgovore.
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Slika 3 Baze podataka i relacije
Slika 4 Prikaz zaslona jednog pitanja
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Student nema mogućnost povratka na već odgovoreno pitanje, ili na pitanje koje je preskočio.
Procjena je da je vraćanje na već odgovorena pitanja samo pokušaj "snalaženja" studenata jer
već pri prvom prolazu kroz pitanje pružaju realniju sliku svog znanja.
Sustav ispravne odgovore na ovo pitanje vidi na sljedeći način:
Slika 5 Prikaz zaslona s ispravnim odgovorima
Usporedbom studentovog odgovora koji se nalazi u tablici "a_odgovori" s "a_pitanja", na

temlju identifikacije istog prema PitanjeID polju koje pokazuje na ispravan odgovor, može se
izračunati broj bodova za dotično pitanje, a prema prije opisanim pravilima.
 Sigurnost na mreži
Nikakva politika autentifikacije studenata ne može spriječiti dojavu korisničkih podataka
udaljenoj osobi, koja bi onda preko mreže mogla rješavati ispit umjesto osobe koja polaže
dotično gradivo. Kako bi se to spriječilo, treba otvarati ispit tek nakon što je stvarno osoba i
pristupila ispitu (fizički), te podatke o studentu uvijek imati ispisane na ekranu, što otežava
lažno predstavljanje i zamjenu korisničkih podataka.
Nadalje, trebalo bi onemogućiti višestruke prijave na sustav, te bilježiti u zapisima s koje IP
adrese se studenti prijavljuju na sustav.
Dobra praksa je "lijepljenje" adresa, tako da jednom kada se student prijavio na sustav
(započeo ispit), više se ne može pokrenuti ispit sa druge adrese (osim korekcijom od strane
administratora sustava).
Krajnja mjera bila bi ručno ažuriranje adrese s koje student pokreće ispit, no to zahtijeva
znatnu administraciju i otežava izvođenje samog ispita, pogotovo pri većem broja studenata.
 Zaključak
U prikazanoj web aplikaciji koristi se pristup ispitivanju po kojem je pravilnim odabirom
pitanja, te ponuđenih odgovora moguće jednostavnim odabirom točnih odgovora dobiti
objektivu procjenu znanja studenata.
Pri tome se treba pridržavati pravila:
- odgovori moraju biti pažljivo birani kako bi se smanjila mogućnost prepoznavanja
točnih odgovora prilikom ponavljanja pitanja na sljedećim rokovima
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- baza pitanja se mora neprestano obnavljati kako bi se ponavljanje pitanja po rokovima
smanjilo na minimum
- preporučuje se da postoji jedan ili više točnih odgovora, ali da njihov broj nije
unaprijed poznat
- treba pažljivo definirati bodovanje, pri čemu svakako treba uvesti i negativne bodove
kako bi se izbjeglo nasumično odgovaranje. Negativni bodovi trebaju biti optimalni,
kako ne bi previše kočili studenta u odluci da zaokruži odgovor, a ipak da budu jasni
pokazatelj nesvrsishodnosti nasumičnog zaokruživanja. Procjena je da bi trebali biti
između 20 i 50% od dobivenih bodova po zadatku, ovisno o tipu zadatka.
- vrijeme koje student ima na raspolaganju treba biti pravilno odabrano. Student treba
imati dovoljno vremena za analizu i procjenu, ali ne više od toga, kako ne bi gubio
"fokus" odgovaranja.
- treba koristiti jednu ili više mjera kako bi se spriječilo udaljeno spajanje na sustav i
lažno predstavljanje prilikom rješavanja ispita.
Reference
[1] Brown, G. (2007). Procjena znanja: Priručnik za predavače. Edupoint, 54 (VII). Preuzeto 3.3.2014.
s http://www.carnet.hr/casopis/54/clanci/2 (1. dio)
[2] Sveučilište u Zagrebu (2013). Utvrđivanje i vrednovanje studentskog postignuća.
Preuzeto 18. ožujka 2014. s http://www.unizg.hr/studiji-i-studiranje/cjelozivotno-obrazovanje-i-
usavrsavanje/podrska-nastavnicima/ucenje-i-poucavanje-u-visokom-obrazovanju-upravo/vrednovanje/
The Methodology of Testing Course Materials via Computer
Alen Pezelj
Tatjana Listeš
Abstract. Online assessments are widely used in different area because of their advantages such as
impartiality, fast result processing, including statistical analysis of obtained data. Advantages and
disadvantages will be shown compared with conventional assessment methods. The aim of this work
is analyzing objectivity of obtained results and to show whether and under what circumstances
increasing objectivity is possible, without introducing additional exam methodology and development
of expensive applications. The issue of matching targeted learning outcomes and form of assessment
will also be reached. Also will be presented the software which is used for knowledge testing on SOSS
Split. This paper will show problems with monitoring student identity using applications in network
environment. The goal is how to prevent students remotely filling the exam in name of the other
person.
Key words: assessment via computer, testing methodology, learning outcomes
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Teaching Business English: Metaphorically Speaking
Petra Grgičević Bakarić

pgrgicev@oss.unist.hr
Edita Šalov
esalov@oss.unist.hr
Abstract. This paper's aim is to provide an outline of metaphorical and idiomatic language teaching
activities used in L2 Business English. The range of strategies comprising intentional as well as
incidental vocabulary teaching is examined in terms of students' both receptive and productive
knowledge. In order to understand the potential benefits of their usage, the term phrasal language and
its impacts in a language acquisition process should be clearly defined. Therefore, the former umbrella
term encompassing a variety of multi-word items is given the appropriate syntactical, semantic,
sociolinguistic definitions. Metaphors, being a conceptual base of idiomatic expressions, and idioms,
respectively are being analyzed from the “cognitive linguistic view of metaphor” introduced by Lakoff
and Johnson (1980). Accordingly, metaphors are linguistic reflections of our own conceptions of the
world surrounding us. Given the abundance of abstract notions, we try to comprehend them by means
of concrete concepts, i.e. we think metaphorically. Despite a variety of benefits of teaching
metaphorical language ranging from expanding students' vocabulary to paving the way for genuine
communication taking place in a specific sociocultural context, idiomaticity has proven to be one of
the most difficult language feature to acquire, mostly due to its syntactical and semantic peculiarity.
The latter is generally encountered at advanced stages of L2 learning, where fluency development and
contextual word knowledge is highly stressed. This employs the use of incidental teaching strategies
including a great number of exposures to reading authentic texts. However, some studies on
vocabulary acquisition (Schmitt, 2008, Waring and Takaki, 2003) have indicated that incidental
vocabulary learning from reading is more likely to push words to a partial rather than full level
mastery. Consequently, gains from incidental learning are mainly recognized within the receptive
rather than the productive knowledge spectrum. In order to enhance the latter, an explicit approach
heightening students’ idiomatic language awareness should be frequently employed.
In light of the abovementioned findings, our small-scale research involves a number of first-year
undergraduate Business Trade students who are all pre-intermediate English learners. They are first
presented a selection of incidental teaching activities and afterwards exposed to a combined
incidental-intentional teaching process designed to result in their both productive and receptive
knowledge improvement. Tests on their both incidental and incidental-intentional vocabulary uptake
are carried out. We expect that the comparative analysis figures of the test results are in favour of the
complementary explicit and incidental approach.
Key words: Business English vocabulary teaching, idiomatic language, explicit approach, intentional
teaching, incidental teaching
1. Introduction
A major component and one of the foremost objectives of foreign language teaching and
learning is an efficient vocabulary acquisition. Both vocabulary and vocabulary
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acquisition are rather complex terms, which involve a variety of lexical items and
psycholinguistic processes in terms of their recognition, processing, storing, retrieval and
production. The so-called receptive knowledge as the product of the cognitive recognition
process is the most commonly and easily acquired type of linguistic knowledge. In our
view, for the majority of business course books, e.g. Profile, Business Result, Market
Leader, this type of knowledge is rather too encouraged for the aforementioned reason as
well as its assessment being much less complicated. Language proficiency, however, is
reflective of well acquired productive knowledge, which is the hardest to achieve and
should be given more attention to, particularly by language teachers and course materials’
writers. A wide range of teaching strategies and learning strategies such as providing
opportunities for learners’ both the incidental and intentional vocabulary learning within
teachers’ ways of presenting new vocabulary and consolidating learners’ basic vocabulary
knowledge with repeated exposures have been proposed by various applied linguists in
order to enhance the scope and automaticity of receptive knowledge and the efficiency
and retention of productive knowledge.
In this paper we focus on idioms as a trait of metaphorical language specific for the
English speaking environment, with particular emphasis on idioms reflective of business
trends. Idioms are rather difficult to master, since they are culturally and linguistically
specific: they represent the top level of real language mastery and, thus, are necessary for
efficient communication. Since idioms originate from conceptual metaphors comprising
linguistic reflections of conceptual foundations, it is advisable to provide a theoretical
outline of metaphors from the point of view of cognitive linguistics.
Our small-scale research involved first-year pre-intermediate Business Trade students,
who completed the first part of Business English course (60 hrs per semester) which is
based on the 3rd Edition Pre- Intermediate Market Leader by David Cotton, David Falvey
and Simon Kent, published by Pearson Longman in 2010. This course book prefers
implicit or more naturalistic approach to vocabulary acquisition to a more elaborate or
explicit way of vocabulary teaching. Students are mostly guided to infer meanings of
vocabulary items in both context and out-of-context based activities. Thereby, in our
view, not enough of their attention is drawn to the form of lexical items as well as the
metaphorical and contextualized aspects of the related items, which comprise the
incremental nature of vocabulary acquisition and the versatility of word knowledge.
Having taken all these factors into consideration, we designed a set of teaching strategies
based on both explicit and implicit approach to vocabulary teaching and an accompanying
range of short-term tests. In order to assess students’ ability to display both receptive and
productive knowledge of idiomatic language, our small-scale research involved the
assessment of the incidental and intentional teaching efficiency. Students were first
exposed to incidental and then to intentional teaching of idioms. As far as the incidental
teaching is concerned, the expected results were in favor of receptive in comparison to
productive knowledge. As for the intentional teaching, a moderate improvement of
receptive knowledge was expected and a considerable one was anticipated in terms of
productive knowledge. The results are compliant with Schmitt’s (2008) findings.
Firstly, a theoretical background of metaphor, idioms, and vocabulary acquisition in
general is provided. Secondly, the distinction between receptive and productive
knowledge and between incidental and intentional teaching is expanded on. The third and
the major part involves an elaboration on a small-scale research, the explanation of the
obtained results and practical implications in teaching English as a second language.
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2. Conceptual Theory of Metaphor and its implications in Foreign language Teaching
2.1 Metaphors and Business English

Until 1980s the term metaphor was exclusively confined to the field of classical rhetoric, thus
usually evoking poetic images and the magic of artistic creation. As a figure of speech
metaphor represents identification between two apparently dissimilar things: to create vivid
images of a variety of objects in the mind of a reader, the characteristics of one object are
attributed to another. In other words, when the famous Scottish poet Robert Burns described
his love as a red rose (A Red, Red Rose, R. Burns, 1794), he transferred some of the qualities
of a rose – intensively beautiful, a symbol of passion, to his feelings of love. However, the
appearance of Lakoff and Johnson’s revolutionary work Metaphors We Live By shed a new
light on the concept of metaphor and marked a shift from the field of rhetoric to linguistics
and cognitive psychology. In Lakoff’s view “our way of conceiving the world is
fundamentally metaphorical in nature” (Lakoff and Johnson, 1980). Metaphorical
expressions, that is, are linguistic reflections of our own conceptions of the world that
surrounds us. Our lives are imbued with many important concepts, such as emotions and time,
and since they are either abstract or not clearly delineated in our experience, we try to
conceive them by means of other concepts that we more clearly understand. The metaphorical
concept Time is money, for example, reflects the view of the concept of time typical for the
Western culture: it is, just like money, a valuable commodity, a limited resource we use to
accomplish our goals. We understand and experience time as something that can be spent,
spared, wasted, saved, borrowed and invested, either wisely or poorly. This metaphorical
concept gave birth to many metaphorical expressions, such as I wasted five years of my life for
nothing; The government is living on borrowed time, Can you spare a minute?; It is
absolutely necessary to spend some time alone; This will save you an hour, etc. Our
understanding of abstract concepts takes place within domains of basic human experience.
These are products of human nature: some are universal and some, however, vary from
culture to culture.
Despite the recent proliferation of the total of studies concerning conceptual metaphor in
business English (Brône & Feyaerts, 2005; Herrera-Soler et al., 2006; Koller, 2002; White &
Herrera-Soler, 2003), the world of business still remains relatively unexplored from a
linguistic point of view. In the era of global economic changes, the language of business is
susceptible to constant changes. The breakneck speed of the stock price fluctuations and the
rapid evolution of banking and financial institutions spur linguistic changes and provide the
language of business with a unique flexibility and colloquial character. All these features are
especially appealing, but pose numerous problems for students, teachers and translators who
have to grasp and process a rich imagery that is not always easy to render into a different
language.
2.2 Metaphorical language as reflected through idioms
Metaphorical language takes many forms: proverbs (e.g. A rolling stone gathers no moss),
idioms (e.g. John will definitely get his marching orders unless he changes his attitude
towards work) and both single and phrasal verbs used metaphorically( e.g. I’m happy to say
that our business is taking off; I think I may plough some money into the TESCO shares). In
this paper we have focused on business idioms reflective of variable trends in the specific
business sphere. Idioms are fixed phrases, shaped through a long history of language. Their
meaning cannot be grasped from their main components, but from the specific contexts of
usage. Idioms are the integral part of the English language, and, contrary to traditional views,
are used in both written and oral communication. It is impossible to effect meaningful
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communication without the knowledge of idioms: the mastery of English language is reflected
through the productive knowledge of idioms. Therefore, in the view of many a linguist, it is
important to start learning them at the very start of language acquisition process. Idioms are
also a window into the specific culture. The knowledge of culture behind language, of the
ways in which a particular mindset operates, that is, is a necessity for language learners if they
are to communicate effectively with native speakers. In the sphere of business, needless to
say, effective communication is a must.
3. L2 Vocabulary, Vocabulary Acquisition and Approaches to L2 Vocabulary

Teaching
Before introducing the concept of vocabulary teaching and vocabulary teaching strategies and
expanding on those we employed in our small-scale research, it should be mentioned what is
generally understood by the terms “vocabulary” and “vocabulary acquisition”.
In the absence of a unique linguistic definition of the term “word” that would encompass the
scope of all the linguistic sub-studies (ranging from phonetics to semantics), it could be said
that the vocabulary of any language is comprised of a wide range of lexical forms
encompassing morphemes, both free and bound, their combinations, such as derivatives,
compounds, idioms, binominals, trinomials, catchphrases, prefabricated routines or prefabs,
greetings and proverbs. The listed formal categories are by no means homogenous, and
strictly divided. On the contrary, their overlap is significant, especially in terms of semantics.
Consequently, the total of vocabulary items could be regarded as being placed on the
boundaries between morphology, syntax and semantics.
This wide range of linguistic features and their inextricability should be considered in terms
of their size or ‘breadth’ and ‘depth’. The vocabulary size or breadth refers to the percentage
of lexical items in both written and spoken language discourse acting as a prerequisite for
learners to understand it. According to Schmitt (2008:331) the required ESL discourse
coverage is between 90-98%. In terms of spoken discourse this translates to the necessity of
learners’ knowledge of between 800 word families if only 90% is required, and if 98%
coverage is needed, then it amounts to the figure of 6000-7000 families. It should be also
pointed out that the most frequent 1000 word families comprise on average about six
members (types per family). This figure still indicates a multitude of both high- and low-
frequency lexical items crucial for active and engaged learners becoming productive users of
the two discourse types.
An efficient L2 use requires deployment of yet another vocabulary feature, which is referred
to as the depth or the incremental nature of vocabulary learning. Recognizing a lexeme’s
spoken and written form as well as its meaning, i.e. establishing the form-meaning link of a
lexical item, which is the most important lexical aspect to be acquired, is by no means
sufficient for acquiring the multifaceted knowledge of the regarded lexical item. A learner
needs to know a great deal about its additional meanings or connotations, concepts,
associations, grammatical functions, constraints on its use (register, frequency etc.) in order to
use it proficiently and show a native-like competence and fluency. Pavičić Takač (2008)
claims that incremental nature of vocabulary acquisition refers to its concept of being
perceived as a continuum of knowledge at whose ends, according to some theoreticians, the
receptive and productive knowledge is placed. Initial degree of knowledge, such as visual
recognition, would be attributed to receptive knowledge, while the ‘deeper’ or productive
knowledge would involve the knowledge of the above-mentioned more contextualized aspects
of lexical knowledge. Both degrees of lexical knowledge will be further expanded on in the
fourth chapter.
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It could be stressed here that the basic lexical aspect (form-meaning link) is to be presented
and learned through intentional and formal learning based on an explicit approach and
awareness learning, while other more contextualized aspects pertaining to collocations,
idioms, and phrasal verbs are to be taught through massive and repeated exposure to L2,
particularly through extensive reading, which will be later elaborated inside this chapter.
The difficulty to grasp the complexity of the vocabulary acquisition with its accompanying
size and depth is additionally enhanced by the partial lack of an interdisciplinary approach to
its examination undertaken by both general and applied linguistics and psycholinguistics. The
former refers to L2 vocabulary acquisition as the process which results in the knowledge and
use of L2 vocabulary, while mainly focusing on its descriptive aspects. The latter defines
acquisition of an L2 lexical item as a cognitive skill involving both linguistic and
psychological components. These are comprised of conceptual foundations that affect the
lexical item and its positioning in our conceptual system, affective learner differences, the role
of memory and the ability of productive use. Still, one of the drawbacks ascribed to this point
of view would be a lack of sufficient consideration of L2 vocabulary literature.
The total of L2 vocabulary acquisition procedures could be said to be affected by the five
major factors: the complexity of L2 features, the facilitating or difficulty- inducing influence
of L1, the role of memory, individual learner differences and finally the role of teachers and
vocabulary teaching strategies. “Teaching strategies refer to everything teachers do or should
do in order to help their learners learn” (Hatch and Brown, 2000: 401). These include the
following procedures: presenting the meaning and form of a lexical item, stimulating learners
to revise vocabulary through various tasks, as well as other procedures referring to vocabulary
teaching, e.g. giving advice to learners on how to memorise lexical items, monitoring
learners’ progress.
There are several theoretical approaches to vocabulary teaching, ranging from formal or
explicit, implicit or naturalistic to strategic approach and the four-strand approach designed
and proposed by Nation (2001). The latter will be elaborated on in the following section
considering its relevance to our small-scale research, respectively deploying the combined
incidental and intentional ways of teaching and learning.
3.1 Intentional Teaching
Schmitt (2008) distinguishes between intentional and incidental learning of vocabulary and
accordingly intentional and incidental teaching. Intentional teaching is a meaning and form-
based teaching where vocabulary items are explicitly taught. Explicit focus on vocabulary
items, rather than relying on their presumably implicit acquisition, has been justified in
various recently conducted studies by its effectiveness both in terms of the learners’ receptive
and especially productive knowledge. Intentional teaching strategies should, according to
Schmitt (2008), comprise activities that maximize learner engagement with target lexical
items (e.g. seeing words in an interesting reading text and then retelling the passage using
those words), activities involving repeated exposures to target lexical items (e.g. recycling and
repeating target lexical items over time in a principled way) and considering which aspects of
vocabulary knowledge to focus upon (e.g. refocusing teachers and material writers’ attention
on introducing both the meaning and form of new words) and the four-strand approach to
vocabulary teaching.
Nation (2001: 390) names the four strands of vocabulary teaching that include meaning-
focused input, meaning-focused output, language-focused teaching and fluency development.
Meaning-focused input highlights the benefits of teaching vocabulary through reading and
listening in meaningful contexts. This kind of teaching is modelled around and based upon the
effectiveness of incidental learning from reading and listening, respectively, maximizing
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repeated exposure to target lexical items, inferencing or guessing from context and glossing.
All of these meaning-focused activities except glossing were used in our small-scale research.
The second strand, meaning-focused output, involving learners trying to converse messages
containing the to-be-acquired lexis to other people was as well enticed, guided and practiced
within the framework of the study. The third strand, language-focused teaching, also
employed in our survey as a set of formal vocabulary teaching strategies, includes direct,
explicit teaching and appropriate teacher focus on words, through intensive reading, direct
learning and practicing. The idiomatic business items are worth the effort of teaching and
learning explicitly, especially because, as already stated, intentional or formal learning has
proven to be more efficient for students with poorer vocabulary knowledge than incidental
learning, especially in terms of productive mastery of vocabulary. However, with more
advanced students, the idiomaticity of language is to be acquired and consolidated through
incidental teaching within the scope of the fourth strand, i.e. fluency development. This strand
focuses on students’ language fluency or automaticity, which according to Schmitt (2010) “is
the adequate recognition/comprehension speed when reading or listening and the adequate
retrieval/production speed when speaking or writing”, is to be achieved through reading easy
graded readers, repeated reading, speed reading, rehearsal tasks, etc.
It should be particularly emphasized here that speaking and writing natively and fluently does
not presuppose native speakers exercising the creative potential of syntactic rules of a
generative grammar (Chomsky, 1965) to anything like their full extent. It rather involves
speaking idiomatically using frequent and familiar phrases which is demonstrated by the fact
that fluent conversation is broken into smaller grammatical chunks of four to ten words. A
high proportion of these clauses are entirely familiar memorised clauses which provide
models for the creation of (partly) new sequences. Another important feature of native-like
competence is that the learner uses idioms fluently. Regardless of the size of sequences of
words or morphemes to be learned, the role of chunking in phonological memory in learning
such structures remains the same - just as repetition adds to the consolidation of vocabulary,
so does it to the long-term acquisition of phrases (Ellis & Sinclair, 1996).
Given the time constraints of our small-scale research and the size and depth of our students’
lexical knowledge, fluency development could not be considered and assessed to a
considerable level.
3.2 Incidental Teaching
Although engagement-rich explicit exposure to target language vocabulary has proven to be

most effective in promoting learning, there are some limitations in the number of such
contacts in the classroom context. Therefore, teachers should make use of providing and
maintaining extensive exposure generated by the abovementioned meaning-focused input
strand and thus equalling exposure to explicit vocabulary teaching.
Incidental learning occurring from this strand should involve maximization of meaning-
focused exposure, i.e. repeated and frequent ample exposure to reading L2 texts, listening to
extracts in L2, extensive reading, and inductive and deductive context inferencing from
reading and listening, glossing, and adding explicit activities to implicit activities. The
effectiveness of incidental vocabulary learning has already been proven, particularly in terms
of recognition of word’s form and meaning in a multiple-choice test in a number of studies,
however poorer gains were reported in terms of producing meaning in a translation task
(Waring and Tataki, 2003). The same authors confirmed the efficacy of repeated exposure by
finding that it took at least eight repetitions in order for learners to have a 50% chance of
recognizing a word’s meaning or its form in a multiple-choice test three months later.
Listening exposure was labelled as very effective if it involved a variety of speakers and voice
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types (Barcroft & Sommers, 2005). Fine-tuned and elaborated extensive reading programmes
including a great many authentic texts and graded readers with teachers’ support contribute
significantly to both advanced and developing learners’ vocabulary learning (Nation & Wang,
1999). A way of helping learners utilize exposure to target vocabulary is to train them in
lexical inferencing, or in guessing from context, the strategy they most frequently use when
encountering new words in reading. This strategy is particularly valuable in guessing the
meanings of phrasal vocabulary, at least for idioms (Cooper, 1999). Another approach to a
better utilization of extensive exposure would be giving the learners information on unknown
words through glossing or providing accurate words’ meanings either in the form of L1
translation or L2 description in the margin, bottom of the page, or end of the text. Lastly, the
most effective way of promoting incidental learning is by reinforcing it afterwards with
intentional learning tasks such as post-reading tasks explicitly focused on target words instead
of employing comprehension questions requiring knowledge of the target words’ meaning
(Hill and Laufer, 2003).
4. Receptive and Productive Vocabulary Knowledge
4.1 Receptive and Productive Knowledge and Receptive and Productive Vocabulary Tests
Apart from distinguishing between the meaning-form link and the other abovementioned
aspects of lexical knowledge, most linguistic experts acknowledge the existence of the vague
distinction between receptive and productive knowledge. The basic difference between the
two kinds of vocabulary knowledge would lie in the fact that receptive knowledge refers to
the mental processes involved in recognition and comprehension of a particular lexical item
and is associated with listening and reading, while productive knowledge, as a deeper aspect
of lexical knowledge involving the recall, retrieval (efficient use) and production of the
known lexis, is related to speaking and writing (Laufer & Goldstein, 2004). Although
seemingly a simple definition, it is a very complicated division since some recent vocabulary-
related (Warring, 1994) studies imply that while listening and reading, learners also display
productive knowledge or the mentioned studies in particular, account for the fact that
receptively learned lexical items could be efficiently produced either in spoken or written
discourse.
Therefore, the difficulty in defining the receptive and productive dimension has prompted
different researchers to suggest a variety of different taxonomies of lexical knowledge. Within
these taxonomies, to name just a few, the same terms have been used for describing different
processes and subprocesses. Nation (2001) distinguishes between the knowledge of form, the
knowledge of meaning and the knowledge of use, subdividing each of these categories further
into three subcategories so that the knowledge of form is further divided into spoken, written
and word parts. He adds receptive and productive distinctions to the nine subdivisions, so that
the form/ spoken /receptive division attempts to answer the question “What does the word
sound like?” and the form/spoken/productive division explores “How is a word pronounced’”
(Nation, 2001:17). (Laufer& Goldstein, 2004:401) suggested another already abovementioned
component of word knowledge, known as “automaticity or fluency”. Taking the mentioned
taxonomies into consideration, it could be said that we must bear in mind that the dimension
of receptive and productive mastery is inherent in all taxonomies.
Several attempts have been made to distinguish the two from theoretical and quantitative
perspectives. According to Crow (1986), the two differ in that the productive use presupposes
more accurate mastery of connotations, denotations, register, syntactic constraints etc., which
paves the way to the two commonly held notions: 1) that productive word knowledge is more
elusive, more difficult and more time-consuming to learn (Meara and Jones, 1990) and 2) that
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the receptive knowledge comes before the productive (Channel, 1988). As far as the
quantitative perspective is concerned, several conducted studies on either receptive (Laufer,
1998, Laufer& Paribakht, 1998) or productive (Waring, 1997a) vocabulary size indicated that
a learner’s receptive vocabulary may be larger than his or her productive vocabulary. These
findings are also congruent with (Nagy, Anderson, & Herman, 1987) showing that the
majority of vocabulary is generally learned receptively through reading and listening. Even
when taught in the classroom, learning is likely to be receptive. Consequently, learners are
more likely to gain significantly more receptive knowledge than productive knowledge. Tasks
often designed and delegated to learners by teachers search for the meaning of a word, require
provision of a definition, or use of a word in a sentence, but they rarely demand an efficient
use of an item by a learner, apart from spelling and pronouncing it. Receptive vocabulary
learning activities such as looking up words in a dictionary, matching words with their
meanings, and learning from word pairs (words are most often learned receptively in L2-L1
pairs) are generally easier to design, grade and complete and thus more frequent than
productive activities such as cloze exercises, a variety of gap-filling exercises or writing tasks.
Despite the absence of a clear-cut answer to why a specific task should be labelled as a
receptive or a productive, there is a long tradition of certain tasks being selected as either a
measure of receptive or productive vocabulary. Subsequently, taking into consideration that
recognition and recall are generally referred to as the product of the mental operations
involved in the completion of a task and interchangeably used with receptive and productive
vocabularies respectively, a multiple-choice test and a matching exercise are the standard way
of measuring receptive or recognition knowledge. On the other hand, a recall task is often
carried out by an L1 and L2 translation or by gap completion or some other unaided or aided
recall task. Notwithstanding the permanent questionability of the recall vocabulary tests
pertaining to whether recall tests aided either by recognition or association could be labelled
as recognition tests as well, our small-scale research involves the use of recall tests as a
measure of productive knowledge and utilizes recognition tests as assessment of the receptive
knowledge.
4.2 Receptive and productive knowledge: Continuum or opposite poles?
In compliance with the lack of a clear-cut division of the two kinds of vocabulary knowledge,
researchers also disagree “…on whether this distinction is dichotomous or whether it
constitutes a continuum” (Laufer & Goldsten, 2004). The theory supporting the view of
productive and receptive knowledge as a continuum, e.g. Teichroew (1982), emphasizes that
receptive knowledge gradually moves towards productive mastery as a result of the
vocabulary learning process. A number of linguists favoring the dichotomous nature of the
two types of knowledge, e.g. Meara (1977), point out that the two types of knowledge
represent different types of associational knowledge and therefore cannot be a continuum
implying that there is no natural progression from a receptive to a productive state of
vocabulary knowledge. According to some advocates of the third, dimensional approach to
the phenomenon of receptive and productive knowledge, “…its development is neither serial
in nature nor its organization comprises subsets of different lexicons, but a far more multi-
faceted complex system of language knowledge, i.e. a network-like phenomenon” (Waring,
1996a). This view sees a series of overlapping degrees and levels of knowledge continua that
would allow receptively learned words to be produced and also it would allow productively
learned words not to be known receptively (not be available for recognition or recall).
Admittedly, these occurrences would be smaller in number than words known receptively but
not productively, but, nevertheless, they exist and any general theory of foreign language
vocabulary acquisition needs to account for this.
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5. A Small-scale research on the Effectiveness of Vocabulary Teaching
5.1 Respondents’ Profile and Course Material

Thirty one first-year undergraduate students of Professional study of Business Trade at Split
University Department of Professional Studies participated in this study. Prior to studying at
the Department, all the students acquired rather variable knowledge of general English
through at least 10-12 years of study in elementary and high schools in the Republic of
Croatia. They have also passed at least basic level of general English at the state high-school
graduation exam as the criteria for the enrolment at university and professional study.
Students have also completed the first part of Business English Course (60 lessons per
semester) and are currently following the second part of the course. The small-scale research
was conducted in March 2014. The focus of the study was to test receptive and productive
knowledge of idioms based on two content-carrier vocabulary sets. The first set comprised
texts entitled Young and Free - Pre-Requisite for Success and An Unpleasant Colleague
retrieved from a website on English as Second Language
www.esl.about.com/od/businessreading and the second set involved a section Business is War
from Idioms Organiser, by Jon Wright, published by LTP (Language Teaching Publications)
in 1999.
The textbook that has been used for several years as the official course material for the
Business English courses specifically tailored for the first-year undergraduate students of
Business Trade is 3rd Edition Pre-Intermediate Market Leader. The textbook in general is
focused on a task-based approach and skills development. Business English vocabulary
acquisition is based on a series of reading, writing, listening and speaking tasks. A variety of
strategies are used, stretching from incidental strategies (inferencing from context while
reading and listening), to intentional strategies involving learning new vocabulary and
revising the already acquired vocabulary through a variety of vocabulary presentation
activities including defining meanings and forms of words, providing word contexts, their
synonyms, antonyms and possible collocations. The further vocabulary consolidation is
achieved through activities such as repetition, rote learning and a variety of exercises
encouraging productive use in different, yet related contexts. As the majority of business
English textbooks, this particular textbook lacks an extremely important component which
we, like many a linguist, consider critical for a successful language acquisition: idioms and
idiomatic language. Therefore, to enable students to acquire sufficient knowledge of idiomatic
language, we try to expose them to a wide variety of expressions that originate from
conceptual metaphors specifically used in the sphere of business (e.g. Time is money;
Company is a ship; A project is a race; Business is war; Economics is flying, et al.). Due to
time and syllabus constraints, we introduce conceptual metaphors and related expressions as
often as possible. Two books are used for this particular purpose: the abovementioned Idioms
Organiser and Meanings and Metaphors, by Gillian Lazar, published by Cambridge
University Press in 2003.
5.2 Instruments
Students’ assessment was divided into two parts. In the first part they were assessed by the
means of the three vocabulary tests. The first two multiple-choice tests were comprised of ten
sentences with idioms and accompanying distracters that appeared in both texts. For the first
set of sentences they had to choose the right meaning of a single idiom used in a sentence:
three possible meanings were offered, e.g. I don't want to talk to a vice president. I demand to
talk to the high man on the totem pole. a) the person at the top of the hierarchy b) the
department manager c) the assistant manager.
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For the second set, however, they had to complete sentences with the appropriate idiom: three
possible solutions were offered, e.g. In order to rebuild our lives after the flood we literally
had to ________________. a) drive a hard bargain b) get off to a flying start c) start from
scratch.
The third test involved providing definitions in L1 for ten italicized idiomatic expressions
appearing in both texts, but not featuring in the abovementioned two sets of tests such as
Gerard wasn’t liked because he had won the rat race.
The first part of the assessment did not include pre-teaching of the related idioms: students
were expected to infer the meaning of a single idiom from its context. This incidental teaching
was followed by a brief introduction into the theory of metaphor from the point of view of
cognitive linguistics, explanation of idioms appearing in the text and providing their semantic
descriptions and their L1 equivalents, where possible, and, finally, discussion on the main
issues of the text. During discussion, students were encouraged to express their views by
using the idioms from the texts. The second part of the assessment comprised three exercises.
The first was a cued gap-filling exercise, in which either the meaning or the first letter of an
idiom was provided. Examples of the two kinds of the former and the latter are the following:
In today's business world you need to be young and free of attachments to _______________
(to become rich); It all started when John r_______ Gerard's ________ by announcing a drop
in sales.
The second involved translation of ten sentences with idioms in L1, such as
The boss gave him his marching orders this morning.The instructions for the exercise
strongly advised using L1 translation equivalents rather than providing the mere semantic
descriptions.
The third was a matching exercise involving eight idioms and their opposite meanings, e.g. to
put one’s nose to the grindstone – to be lazy, to relax.
5.3 Methods
Comparative analysis of overall results obtained for each segment of the assessment was
conducted. The main aim of the survey was to test students’ ability to both infer the meaning
of idioms from the context and, subsequently, to use them productively in proper contexts.
5.4 Results and Interpretation
The survey findings direct us to several significant differences referring to the group’s
performance figures in fulfilling each of tested tasks.
Table 1 Overall group’s results (Incidental Teaching)
Vocabulary Unaided recall test – Multiple-choice test 1 Multiple-choice 2
Knowledge Tests (meaning)
Number of Students 31 31 31
Mean Score 35 % 68 % 63 %
Students’ mean test score refers to the sum of a list of students' performance percentages
divided by the size of the list. The effects of incidental learning were assessed through a
productive-knowledge task and two receptive-knowledge tasks. The expected results were in
favour of receptive knowledge.
1. The unaided recall test, in which students were required to provide meanings of ten idioms
in L1, was not successfully completed. Despite prior ample exposure to the idiom-based
context and discussion leading to idiom recognition, students had difficulties in recalling the
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meaning of a single idiom by the means of its components without appropriate context. This
is certainly due to the syntactic and semantic peculiarities of idioms.
2. The first multiple-choice test involved the ten sentences with multiple idiom meanings and
the second involved choosing the appropriate idiom to complete ten sentences. There is a
slight difference in performance results between the two exercises. This could be ascribed to a
higher number of distracters in the second task, thus inducing more difficulty in choosing the
appropriate idiom in the second exercise over the mere inferring the idiom meaning from the
sentence context in the first exercise.
3. Both multiple-choice tests generated almost twice as good results as the recall task: as
already mentioned above, it is much easier to display recognition of the meaning and form of
a single idiom within a context than to retrieve and use a particular idiom efficiently both in
spoken and written discourse.
Table 2 Overall group’s results (Intentional Teaching)
Vocabulary Knowledge Cued gap-filling Translation into L1 Matching exercise
Tests exercise (equivalent L1 idiom) (opposite meanings)
Number of Students 27 27 27
Mean Score 54 % 44 % 77 %
Students’ mean test score refers to the sum of a list of students' performance percentages
divided by the size of the list. The intentional-learning-based tests comprised two productive-
knowledge tasks and a receptive-knowledge exercise. Although aware of acquisition
difficulties related to the specific nature of idioms, we anticipated moderate improvement in
terms of receptive and considerable improvement in terms of productive knowledge.
However, our expectations were not fully met.
1. The cued gap-filling exercise yielded significantly lower results than expected. This was
due mostly to insufficient preparation on the part of the students and, to a lesser extent, to the
complexity of the exercise itself requiring productive usage of the acquired idioms. The
mistakes ranged from failure to provide either appropriate or complete idiom, e.g. stir up a
hornet’s nest instead of at the drop of a hat or got the jump instead of got the jump on to those
of grammatical and orthographic nature, e.g. ruffied someone’ s feathiers or fit the bill, while
it should have been fits the bill. Higher frequency was noted in the former set of errors.
2. The translation into L1 generated the lowest performance figures, even lower than
expected, mostly as a result of students’ inadequate studying and, to a certain degree, of the
lack of their native language knowledge. Given the specificities of the translation process
itself, encountered errors could be assigned to the common translation issues: 1 failure to
guess the meanings on the basis of the linguistic expression and its imagery, e.g. dati kome
plan sa zadacima for the idiom to give someone one’s marching orders 2 inability to find the
appropriate translation equivalent, e.g. loše tretirati koga for the idiom to ride roughshod over
someone, 3 making grammatical and stylistic mistakes in L1 which pointed out to students’
lacking knowledge of their native language, since one of the provided translation equivalent s
of the idiom to pass the buck was svaliti stvari na tuđa leđa instead of svaliti krivnju na tuđa
leđa.
3. The matching exercise was the most successfully completed, although somewhat less
successfully than expected. Since this was a recognition exercise, we assumed it to be the
least complicated, although the results could have been considerably better had the students
spent more time studying the tested vocabulary. Some of the mistakes made concerned the
pairs at the drop of a hat and leaps and bounds. The former was in a few answers matched
with slowly, in small movements, while the latter was linked with unwillingly, grudgingly.
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6. Conclusion
The small-scale research findings have indicated that incidental learning of idiomatic
expressions is not as effective as the intentional one in terms of both receptive and productive
knowledge implying the need for greater use of intentional learning strategies when dealing
with idioms, particularly with developing learners. The reasons for this can be found not only
in the specific nature of idioms, but also in insufficient exposure of students to idiomatic
language and its neglect by both teachers and course material writers.
The content of the Business English course materials revolves around tasks and skills
development, without much needed consideration about the size and depth of previous general
English knowledge. This implies the urgency of the existing language curricula revision:
those newly revised curricula should incorporate a corpus of idiomatic expressions throughout
all the study levels. We cannot stress enough that the much desired linguistic proficiency
depends exclusively on the development of cultural awareness, which, amongst other factors,
includes the mastery of metaphorical language specific for the culture behind L2.
Since this study is based on the short-term assessment of students, we believe that further,
more thorough assessment of productive knowledge of not only idioms, but of metaphorical
language in general, should be conducted through a variety of tests in order to gain a true
insight into productive linguistic abilities of our students.
It is also advisable to conduct a more thorough research into motivation factors for English
language learning, since the aforementioned mistakes were mostly due to insufficient
preparation which, after all, stems from partial, if not complete, lack of motivation.
References
Hatch, E. & Brown, C. (2000). Vocabulary, Semantics and Language Education. Cambridge, UK:
Cambridge University Press.
Lakoff, G. and Johnson, M.(1980). Metaphors We Live By. Chicago, USA: University of Chicago
Press.
Laufer, B., & Goldstein, Z. (2004). Testing vocabulary knowledge: size, strength and computer
adaptiveness. Language Learning 54, 399-436.
Nation, I.S.P. (2001). Learning Vocabulary in Another Language. Cambridge, UK: Cambridge
University Press.
Schmitt, N. (2008). Review article: Instructed second language vocabulary learning. Language
Teaching Research, 12,3, 329-363. Sage Publications. Retrieved March 13, 2014, from:
http://ltr.sagepub.com/cgi/content/abstract/12/3/329
Schmitt, N. (2010). Researching Vocabulary. A Vocabulary Research Manual. Basingstoke, UK:
Palgrave Macmillan.
Waring, R. (1996a). Connectionism and Second Language Vocabulary. Philadelphia, USA: Temple
University Occasional Publications.
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Učinkovito poučavanje matematike korištenjem primjera iz
konteksta struke
Arijana Burazin Mišura

aburazin@oss.unist.hr
Ivo Baras
ibaras@oss.unist.hr
Sažetak. Matematička pismenost predstavlja ne samo poznavanje matematičkih pojmova i postupaka

već i njihovu uspješnu primjenu u svakodnevnom životu. Pa ipak, za većinu studenata matematički
sadržaji naučeni tijekom školovanja predstavljaju izolirano znanje. U trenutku kad studenti polože
određeni matematički kolegij prestaje i svaki njihov interes za matematiku, iako prepoznavanje i
primjena odgovarajućeg matematičkog modela može uvelike pomoći rješavanju nekog svakodnevnog
problema. Isto tako, studenti ne uviđaju da je matematika moćno oruđe u rukama drugih znanosti bez
čije upotrebe je nemoguć ozbiljniji pristup problematici. Korištenje primjera iz konteksta struke pri
uvođenju ključnih matematičkih pojmova uvelike može pomoći razumijevanju samog pojma kao i
prepoznavanju mogućnosti upotrebe odgovarajućeg matematičkog modela čak i u nekom drugom
kontekstu. U radu je pokazano kako se studentima ovisno o tome da li studiraju tehničke ili
ekonomske smjerove upotrebom prikladnih primjera mogu određeni matematički pojmovi pojasniti i
približiti tako da matematiku ne doživljavaju kao znanost koja je sama sebi svrha.
Ključne riječi: matematička pismenost, učinkovito poučavanje, matematički model
1. Uvod
Matematički kolegiji zasigurno ne spadaju u studentima omiljene. Isto tako većina studenata
složila bi se s tvrdnjom da je matematika nezanimljiva, poprilično apstraktna i teško
razumljiva. Jedan od razloga svakako je jaka povezanost ranije stečenih i novih znanja i
kompetencija. U malo kojem području znanosti ta povezanost je izražena u tolikoj mjeri kao u
matematici. Na primjer, kako odrediti domenu neke funkcije bez poznavanja svojstava
elementarnih funkcija, metoda rješavanja kvadratne ili linearne nejednadžbe (gradivo srednje
škole) ili pak linearne jednadžbe (osnovnoškolsko gradivo). Jednom kada student u toku svog
školovanja “preskoči” i ne nauči neki dio matematike, trpi posljedice toga do kraja
(matematičkog) školovanja, jer ne razumije gradivo koje se nastavlja na “preskočeno”.
Dodajmo tome i prilično apstraktno iznošenje sadržaja same matematike tijekom cijelog
školovanja. Jedini dodir s “realnim” životom su računske pričice koje su također prilično
neprimjenjive. Nerijetko čujemo komentare studenata: ”Pa čemu ovo uopće služi?!”
Posljedica svega navedenog je nezainteresiranost studenata za matematičke kolegije. Studenti
jednostavno “odrade” onaj minimum zahtjeva potreban za polaganje kolegija bez
prepoznavanja mogućnosti primjene nekog matematičkog modela pri rješavanju
svakodnevnih problema.
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Kako i neke ankete navode na zaključak da bi na bolje prihvaćanje svih, pa tako i
matematičkih kolegija u velikoj mjeri utjecalo učenje o stvarnim problemima, u okviru rada
pokazano je kako studentima različitih smjerova odabirom prikladnih primjera objasniti i
približiti jedan te isti matematički pojam ili problem.
2. Eksponencijalna funkcija
Funkcija je jedan od osnovnih matematičkih pojmova. Funkcija je pravilo kojim svakom
elementu prvog skupa (domene) pridružujemo jedinstven element drugog skupa (kodomene).
Pri uvođenju pojma funkcije, navedu se osnovni pojmovi vezani uz funkcije te se obrade
elementarne funkcije. Jedna od njih je i eksponencijalna funkcija.
Eksponencijalna funkcija je funkcija oblika f ( x)  a x pri čemu za bazu a mora vrijediti da
je a  0, a  1 . [2] Za eksponencijalnu funkciju vrijedi:
1. Domena eksponencijalne funkcije je cijeli skup R , dok je skup funkcijskih
vrijednosti R  .
2. Eksponencijalna funkcija strogo je monotona. Ako je baza a  1 funkcija je strogo
rastuća (Slika 1) i rast funkcije je brži što je baza veća. Ako je baza 0  a  1
funkcija je strogo padajuća (Slika 2) i pad funkcije je brži što je baza bliža 0.
Slika 1 Graf eksponencijalne funkcije za a 1 Slika 2 Graf eksponencijalne funkcije za 0  a 1
3. Graf funkcije siječe os y u točki (0,1) . Funkcija nema nul–točaka.

4. Os x je horizontalna asimptota grafa eksponencijalne funkcije.
Eksponencijalna funkcija pogodna je za opis raznih pojava iz stvarnog života, pa tako ima
široku primjenu u različitim znanostima.
2.1 Složeni kamatni račun
Kao primjer korištenja eksponencijalne funkcije za studente ekonomskih studija izabran je

složeni kamatni račun.
Neka je u banku uložena glavnica C 0 uz složenu kapitalizaciju i uz dekurzivni obračun
kamata po kamatnoj stopi p i neka je razdoblje ukamaćivanja jednake duljine kao vremensko
razdoblje na koje se odnosi kamatna stopa. Treba odrediti vrijednost uloženog novca Cn
nakon n razdoblja ukamaćivanja.
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Kako je Cn  C0  I , pri čemu je I iznos ukupnih kamata pripisanih tijekom n razdoblja
ukamaćivanja, vrijedi da je ukupna vrijednost uloženog novca nakon prvog pripisa kamata
C0 p  p 
C1  C0  I1  C0   C0 1  ,
100  100 
p
gdje su I1 kamate u prvom razdoblju ukamaćivanja. Ako se uvede oznaka r  1  ( r se
100
naziva dekurzivni kamatni faktor i predstavlja vrijednost jedne novčane jedinice zajedno sa
složenim kamatama na kraju jednog obračunskog razdoblja), gornja jednakost postaje
C1  C0 r .
Na kraju drugog obračunskog razdoblja je
C1 p p
C2  C1  I 2  C1   C1 (1  )  C1r  C0 rr  C0 r 2 ,
100 100
gdje su I 2 kamate u drugom razdoblju ukamaćivanja.
Korištenjem matematičke indukcije lako se može pokazati da je konačna vrijednost svote C 0 ,
uložene uz složenu kapitalizaciju i dekurzivan obračun kamata, nakon n razdoblja
kapitalizacije
C n  C0 r n . (1)
Postavlja se pitanje: U kakvoj je vezi dobiveni izraz s eksponencijalnom funkcijom i zašto je

uopće bitno utvrditi tu povezanost?
Korištenjem izraza (1), bez ikakvog dubljeg matematičkog razmatranja, ono što se može
izračunati jest vrijednost uloženog novca u nekom trenutku i to bilo otprilike bilo sve. Na
žalost, osim same numeričke vrijednosti, iz izraza (1) se ne može zaključiti koliko brzo raste
uložena svota, ili kako na konačnu vrijednost utječe ako se promijeni vrijednost kamatne
stope, ili ako odlučimo uložiti neku drugu svotu pod nekim drugim uvjetima? Odgovori na
prethodno postavljena pitanja mogu se dobiti iz sljedećeg razmatranja.
Ako se promatra funkcija
f (n)  r n (2)
p
da se zaključiti da se očito radi o eksponencijalnoj funkciji s bazom r  1   1 čija su
100
osnovna svojstva već navedena u uvodnom dijelu ovog poglavlja.
Funkcija
C (n)  C0 r n  C0 f (n) (3)
dobivena je množenjem eksponencijalne funkcije (2) konstantom C0  0 . Stoga iz svojstva

funkcije f (n) slijede i svojstva funkcije C (n) . Promatrajući funkciju C (n) mogu se dobiti
odgovori na prethodno postavljena pitanja.
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Na primjer neka prvi štediša uloži u banku 950 kuna uz godišnju kamatnu stopu p  7
(promotivna akcija), a drugi štediša, ne znajući za pogodnost akcije, u nekoj drugoj banci
uloži 1100 kuna po kamatnoj stopi p  5.5 . Prema tome, funkcija koja računa vrijednost
uloženog novca u ovisnosti o vremenu (u godinama) za prvog štedišu je f ( x)  950 1.07 x a
za drugog g ( x)  1100  1.055 x . Obzirom da je baza prve eksponencijalne funkcije veća od
baze druge ( 1.07  1.055 ), vrijednost novca prvog štediše raste “brže” od vrijednosti novca
drugog štediše. Isto tako, iz grafova funkcija f (x) i g (x) , (Slika 3), vidljivo je da u nekom
trenutku, tijekom desete godine, vrijednost novca prvog štediše dosegne i preraste vrijednost
novca drugog štediše.
Slika 3 Grafovi funkcija f (x) i g (x)
2.2 Vrijeme raspada radioaktivnog materijala
Za studente tehničkih studija kao primjer korištenja eksponencijalne funkcije odabrano je

vrijeme raspada radioaktivnog materijala [4].
1986. godine u tadašnjem Sovjetskom Savezu, u gradu Černobilu eksplodirao je nuklearni
reaktor elektrane pri čemu je u atmosferu izbačeno oko 1000 kg radioaktivnog cezija–137.
Funkcija
x
f ( x)  1000  0.5 30 (4)
računa količinu (u kilogramima) cezija–137 preostalog u Černobilu x godina nakon 1986.

Inače, neko područje smatra se opasnim za ljudsko naseljavanje ukoliko količina cezija–137 u
atmosferi prijeđe granicu od 100 kg. Funkcija (4) koja računa preostalu količinu cezija–137
x 1
x x
očito je eksponencijalna funkcija s bazom manjom od 1 ( 0.5  0.5  30 0.5 , pa je baza
30 30
30
0.5  0.977  1) . U skladu s očekivanjem, funkcija (4) je padajuća, jer se količina cezija u
atmosferi s vremenom smanjuje (Slika 4).
Ukoliko se želi odrediti za koliko godina nakon eksplozije će Černobil biti “sigurno” mjesto
za življenje treba odrediti za koju vrijednost argumenta x vrijedi da je f ( x)  100 .
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x
Slika 4 Graf funkcije f ( x)  1000  0.5 30
Dakle, treba riješiti slijedeću eksponencijalnu nejednadžbu

x
1000  0.5 30  100
x
0.5 30  0.1 ln
x
ln 0.5  ln 0.1
30
ln 0.1
x  30
ln 0.5
x  99.66
Može se zaključiti da će se tek otprilike za 100 godina nakon eksplozije, što znači 2086.
godine područje Černobila moći smatrati “sigurnim”.
3. Geometrijski niz
U matematici se niz realnih brojeva definira kao funkcija sa skupa prirodnih brojeva u skup
realnih brojeva, tj. svaka funkcija a : N  R je niz, dok je broj a(n)  an n–ti član niza.
Geometrijski niz je takav niz za koji vrijedi da je kvocijent uzastopnih članova niza
a
konstantan, tj. n1  q . Broj q naziva se kvocijentom tog geometrijskog niza. Geometrijski
an
niz dobio je ime po činjenici da je svaki član tog niza (osim prvog) geometrijska sredina
njegovog prethodnika i njegovog sljedbenika an  an1an1 . Poznavajući prvi član niza a1 i
kvocijent q može se odrediti bilo koji član niza korištenjem izraza
an  a1q n1 . (5)
Sumu prvih n članova niza računamo iz izraza

q n 1
S n  a1 (6)
q 1
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3.1 Konačna vrijednost periodičnih uplata
Konačna vrijednost periodičnih uplata može se odabrati kao primjer korištenja geometrijskog
niza za studente ekonomskih studija.
Neka se više jednakih svota novca R uplaćuje u jednakim vremenskim intervalima kroz n
razdoblja i neka je razdoblje kapitalizacije jednako vremenskom razdoblju dospijeća između
tih uplata uz primjenu dekurzivne konstantne kamatne stope p [3]. Želi se odrediti konačna
vrijednost S n svih uplata, odnosno vrijednost svih uplata na kraju n –tog razdoblja. Odabran
je slučaj prenumerando uplata, tj. slučaj kada se na početku svakog od n razdoblja uplaćuje
svota R . (Ukoliko su uplate izvršene krajem razdoblja govorimo o postnumerando
uplatama.) Dekurzivna kamatna stopa je konstantna i iznosi p , te je pripadni kamatni faktor
p
r  1 .
100
Kako kod složenog dekurzivnog ukamaćivanja vrijedi da je vrijednost uloženog novca C0
nakon n razdoblja ukamaćivanja uz kamatni faktor r jednaka Cn  C0 r n , vrijednost prve
uplate na kraju n –tog razdoblja je Rr n , vrijednost druge uplate na kraju n –tog razdoblja je
Rr n1 i tako dalje. Vrijednost predzadnje (n–1)–ve uplate na kraju n –tog razdoblja je Rr 2 , a
vrijednost zadnje n–te uložene uplate na kraju n –tog razdoblja je Rr . Prema tome, vrijednosti
svih uplata na kraju n –tog razdoblja iznose Rr , Rr 2 ,..., Rr n1 , Rr n . Primijetimo da je Rr k
opći član geometrijskog niza sa a1  Rr i q  r . Stoga se konačna vrijednost S n svih uplata
r n 1
na kraju n –tog razdoblja prema izrazu (6) može izračunati kao S n  Rr .
r 1
3.2 Kapacitet rada tvornice
Primjer: Neka tvornica započinje s radom. Međutim, proizvodnja ne može odmah krenuti
punim kapacitetom jer je potrebno neko vrijeme za razradu strojeva. Nakon uključenja,
strojevi rade s 30% kapaciteta i svaki idući dan kapacitet se povećava za 20% u odnosu na
prethodni dan. Koliko je dana potrebno da bi tvornica radila punim kapacitetom?
Ukoliko se sa C označi puni kapacitet proizvodnje, prvi dan tvornica
radi kapacitetom od a1  0.30C , drugog a2  a1  0.20a1  1.20a1 , trećeg
a3  a2  0.20a2  1.20a2  1.20  1.20a1  1.20 a1 i tako dalje. Kako je kvocijent bilo kojeg
2
člana niza (osim prvog) i člana ispred njega konstantan i iznosi 1.20 , očito se radi o
geometrijskom nizu. Prvi član tog niza je a1  0.30C dok je kvocijent q  1.20 . Korištenjem
izraza (5) za opći član geometrijskog niza, može se utvrditi da n–tog dana tvornica radi
kapacitetom an  1.20n1 a1 .
Da bi se odredilo nakon koliko dana će tvornica raditi punim kapacitetom treba izračunati za
koju vrijednost n vrijedi da je an  C . Odnosno,
1.20 n1 a1  C
Pošto je
a1  0.30C
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vrijedi da je
1.20n-1  0.30C  C : (0.30C )
1 10
1.20 n1   ln
0.30 3
10
ln
n 3 1
ln 1.20
n  7.6 .
Dakle, nakon 8 dana tvornica će raditi punim kapacitetom.
4. Matematičko modeliranje
Matematičko modeliranje je postupak opisivanja realnog sustava korištenjem matematičkih
pojmova.
4.1 Određivanje dimenzija kutije tako da troškovi proizvodnje budu minimalni
Kao primjer upotrebe matematičkog modeliranja za studente ekonomskih studija odabrano je

određivanje dimenzije kutije tako da troškovi proizvodnje budu minimalni.
Kompanija započinje s proizvodnjom kutija. Zahtjev je da kutije budu volumena 20 l (što je
ekvivalentno 0.02 m3 ), a dodatni zahtjev je da iz sigurnosnih razloga dno i vrh kutije budu
pojačani (načinjeni od dva sloja). Cijena kartona od kojeg se kutije proizvode je 2 kune po
m2. Koje dimenzije kutija treba odabrati tako da trošak proizvodnje bude minimalan? Trošak
izrade jedne kutije iznosit će 2 * površina kartona potrebna za izradu 1 kutije . Da bi se
izračunalo koliko je kartona potrebno za izradu jedne kutije potrebno je odrediti površinu lika
na Slici 5. Iz Slike 5 se vidi da je tražena površina P jednaka sumi površina četiriju jednakih
pravokutnika PB koji čine bočne strane i četiriju jednakih pravokutnika PV koji čine vrh
(dno),
P  4PB  4PV  4sv  4s 2 .
Slika 5 Model kutije
Kutija ima oblik kvadra. Volumen kvadra V jednak je produktu površine baze B i visine v .
Iz činjenice da volumen kutije treba iznositi 0.02 m3 , može se dobiti veza između duljine
stranice baze s i visine kvadra v . Jer je baza kutije kvadrat duljine stranice s , volumen kutije
je
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V  Bv  s 2 v ,
odnosno
0.02  s 2 v .
Iz posljednjeg izraza slijedi
0.02
v .
s2
Ukoliko se u izrazu za površinu P varijablu v zamijeni gornjim izrazom, površina P je
funkcija jedne varijable s ,
0.02 2 0.08
P( s ) = 4s 2 + 4 s = + 4s 2 .
s s
Slika 6 Graf funkcije P(s)
Potrebno je odrediti minimum funkcije P(s) . Stoga se odredi prva derivacija funkcije P(s) ,
0.08
P( s)    8s ,
s2
a zatim izračunaju njene stacionarne točke,
0.08
P' ( s )  0 ⇒   8s  0 .
s2
Gornja jednadžba svodi se na kubnu  0.08  8s 3  0 čije je realno rješenje s  0.21544

odnosno s  0.22m .
0.02
Iz činjenice da je v  2 dobije se v  0.41m .
s
Postavlja se pitanje da li promatrana funkcija u dobivenoj stacionarnoj točki postiže minimum
ili maksimum. Provjerom putem druge derivacije ili promatranjem grafa funkcije, može se
utvrditi da funkcija postiže minimum. Prema tome, najisplativija kutija za bazu bi imala
kvadrat stranice s  0.22m dok bi visina kutije iznosila v  0.41m . Minimalni trošak izrade
kutije u tom slučaju je,
kn kn
Trošak izrade jedne kutije  2 2
 P(0.22)  2 2  0.5572m2  0.1144kn ,
m m
odnosno 0.11 kuna.
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4.2 Određivanje pozicije na kojoj je kvaliteta signala najbolja
Za studente tehničkih studija kao primjer upotrebe matematičkog modeliranja odabran je
primjer određivanja pozicije na kojem je kvaliteta signala mobitela najbolja [1].
Područje koje prekriva neka mobilna mreža dijeli se u zone. U središtu svake zone postavljena
je bazna stanica (sastavljena od antene i dodatne opreme potrebne za obradu poziva). Kada
korisnik uključi mobilni uređaj, on se spaja na baznu stanicu koja ima najjači signal. Kako se
korisnik kreće, mobilna mreža locira u kojoj se zoni on nalazi, određuje mu komunikacijski
kanal i prati snagu signala preko bazne stanice smještene u toj zoni. U nekom trenutku
korisnik dosegne rub susjedne zone koja također nadgleda signal njegovog mobitela, i uskoro
se mobilni uređaj automatski prebaci s jedne bazne stanice na drugu (odakle u tom trenu
dopire najjači signal) [1],[2].
Slika 7 Područje podijeljeno na zone
Jasno je da je korisnik neko vrijeme u dosegu baznih stanica (barem) dviju susjednih zona
koje emitiraju signal jednake jačine. Radi se o primarnoj baznoj stanici koja je u zoni unutar
koje se korisnik kreće i sekundarnoj, kojoj se korisnik približava. Signal iz sekundarne bazne
stanice uzrokuje smetnje signalu iz primarne. Pri tome vrijede slijedeći izrazi:
1
snaga primljenog signala  ,
(udaljenos t mobitela od antene) 2
snaga primljenog signala iz primarne stanice
odnos signala i smetnji  .
snaga primljenog signala iz sekundarne stanice
Cilj je, poznavajući visine antena i udaljenost baznih stanica, odrediti poziciju na kojoj bi
kvaliteta signala (tj. odnos signala i smetnji) bila što bolja.
Promatra se pojednostavljeni model stvarne situacije: mobilna mreža sastoji se od samo dvije
bazne stanice međusobno udaljene 2 (jedinične duljine) dok se pripadne antene nalaze na
visini 1 (Slika 8 i Slika 9) . Prema modelu, vrijedi slijedeće:
1
Snaga primarnog signala  ,
x 1 2
1
Snaga sekundarnog signala 
( 2  x) 2  1
Slika 8 Pojednostavljeni model–1 Slika 9 Pojednostavljeni model–2
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Funkcija koja definira odnos signala i smetnje je
1
x  1  (2  x)  1 .
2 2
f(x) 
1 x2  1
(2  x) 2  1
Kako je već navedeno, treba odrediti kada će taj odnos biti što povoljniji, odnosno kada će
funkcija f (x) (graf funkcije dan je na Slici 10) poprimiti maksimalnu vrijednost. Potrebno je
odrediti prvu derivaciju funkcije f (x) ,
4( x 2  2 x  1)
f ' ( x)  ,
( x 2  1) 2
te njene stacionarne točke. Lako je pokazati da je f ' ( x)  0 za x  1 2 . Provjerom putem

vrijednosti druge derivacije funkcije u svakoj od stacionarnih točaka, dobije se da u 1 2
funkcija f (x) poprima minimum koji iznosi f (1  2 )  0.1716 , a u točki 1 2 poprima
maksimum koji iznosi f (1  2 )  5.8284 . Stoga je pozicija u kojoj će kvaliteta signala biti
najbolja upravo u točki 1 2 .
Slika 10 Graf funkcije koja definira odnos signala i smetnji
5. Zaključak
Izvođenje osnovnih matematičkih kolegija studentima kojima to nije u fokusu studijskog
programa ozbiljan je i često frustrirajući posao. Manjak interesa i nedostatak matematičkih
kompetencija otežavaju put ka zadovoljavajućim obrazovnim ishodima. U namjeri da
premoste te teškoće autori su se odlučili za kontekstualnu nastavu.
Kontekstualna nastava i učenje (CTL) je koncepcija učenja i poučavanja kojom nastavnici
nastoje objasniti sadržaj kolegija u kontekstu stvarne situacije, a sve kako bi motivirali
studente da vide svrhovitu vezu između znanja i njegove primjene. Takav pristup pred
nastavnika stavlja izazov planiranja modula koji su razvojno primjereni za studente uzimajući
u obzir njihove raznolike interese i studijske profile. Za ilustraciju u ovom su radu izloženi
nastavni moduli: eksponencijalna funkcija, geometrijski niz i matematičko modeliranje za
ekonomske i tehničke studijske programe.
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Reference
Objavljeni članci:
[1] Burazin Mišura A., Baras I., Roguljić N. (2012). Mobitel u službi nastave matematike. Zbornik
radova, V KONGRES nastavnika matematike Republike Hrvatske
[2] Roguljić N., Burazin Mišura A., Baras I. (2013). Eksponencijalna funkcija i njene primjene.
Poučak Vol 14, No 53.
Web stranice:
[3] Kožul Blaževski R., Radni materijali iz Poslovne matematike: Konačna vrijednost više periodičnih
uplata. Dohvaćeno 01.04.2014. s http:// moodle.oss.unist.hr/course/view.php?id=166
[4] Applications of Exponential Functions. Dohvaćeno 01.04.2014. s
http://www.math.msu.edu/webwork/MTH103/4.2%20Applications%20of%20Exponential%20Functio
ns.pdf
Effective Teaching of Mathematics Using Examples From the

Proffesional Context
Arijana Burazin Mišura

University of Split ,University Department of Professional Studies, Split, Croatia
aburazin@oss.unist.hr
Ivo Baras
ibaras@oss.unist.hr
Abstract. Mathematical literacy is not only the knowledge of mathematical concepts and procedures,
but also represents successful use of that knowledge in solving problems. However, for most students
mathematical contents taught during their education represents isolated knowledge. In the moment
when students pass the exam for a particular mathematical course, their interest in mathematics ends,
although the identification and application of appropriate mathematical models could be the great help
in solving everyday problems. Also, students do not realize that mathematics is a powerful tool in the
hands of other sciences without whose help serious approach to the problem is impossible. The
introduction of key mathematical terms using examples from the particular profession can be of great
help in understanding terms as well as in recognizing the possibility of using appropriate mathematical
model, even in a different context. In this paper is shown that the use of appropriate examples could
clarify the certain mathematic term and make it more acceptable to students, depending on are they
students of technical or economic studies so that mathematics is not perceived as a science which
exists for its own sake.
Keywords: mathematical literacy, effective teaching, mathematical model
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Primjena usluge Google Docs u predmetu Informatizacija
poslovanja
Tatjana Listeš
Sveučilište u Splitu, Sveučilišni odjel za stručne studije , Split, Hrvatska
Tatjana.listes@oss.unist.hr
Alen Pezelj
Sveučilište u Splitu, Sveučilišni odjel za stručne studije , Split, Hrvatska
Alen.pezelj@oss.unist.hr
Sažetak: Tehnologiju suvremene nastave, a tako i visokoškolsko obrazovanje u području računalstva,

potrebno je stalno unaprjeđivati, kako bi obrazovanje inženjera moglo pratiti brz razvoj novih
tehnologija i na taj način studente što bolje osposobiti za budući rad. Razlog korištenja usluge Google
Docs (Google dokumenti) u nastavi je što se sve veća pažnja posvećuje računalnim uslugama iz
oblaka (eng. Cloud Computing) i što se u tvrtkama sve više koriste slični sustavi za upravljanje
dokumentima. Prednost ovakvih sustava je mogućnost istovremenog rada (eng. collaboration) na
različitim vrstama dokumenata uz stalno spremanje svih verzija dokumenta što omogućava vraćanje
greškom izmijenjenih dijelova u starijoj fazi dokumenta. Ovakav način rada se sve više koristi kod
modernih organizacija koje se obrađuju i u predmetu Informatizacija poslovanja, a koje
podrazumijevaju kreiranje virtualnih timova i grupnih radnih mjesta. Grupna radna mjesta povezuju
zaposlenike koji rade u istim ili različitim tvrtkama ili izvan njih, bilo da su na putu, ili kod kuće i
imaju dostup do javne mreže. Kroz rad u Google Docs usluzi studenti se privikavaju na ovakvu
modernu organizaciju rada, i ujedno se potiču na upotrebu ove usluge u međusobnoj komunikaciji i
zajedničkom radu tijekom svog školovanja. U radu je opisano korištenje usluge Google Docs u
laboratorijskim vježbama iz predmeta Informatizacija poslovanja na Sveučilišnom odjelu za stručne
studije u Splitu. Opisane su mogućnosti Google Docs usluge kao što su: kreiranje različitih vrsta
dokumenata, njihovo dijeljenje, istovremeno mijenjanje, komentiranje dokumenata, objavljivanje
dokumenata, vraćanje starih verzija dokumenata, kreiranje anketa i praćenje odgovora
Ključne riječi: :Google Docs, Informatizacija poslovanja
1. Uvod
Računalstvo u oblaku sljedeća je faza u razvoju Interneta i danas čini ključni dio
infrastrukture. Ukratko, podaci neke tvrtke nalaze se na internetskim poslužiteljima (“oblak”)
umjesto na osobnim računalima ili uredskom poslužitelju, pa tako, primjerice, umjesto da
tvrtka posjeduje vlastiti primjerak programskog paketa pristupa mu putem Interneta i dijeli ga
s drugim korisnicima. Osnovna razlika u odnosu na programsku podršku instaliranu na
vlastitom računalu je to što nema kupnje programa i plaćanja unaprijed. Umjesto toga plaća se
mjesečna ili godišnja naknadu za “najam” pristupa programskoj podršci i povezanim
podacima. Uporabom računalstva u oblaku i s pristupom Internetu, moguće je raditi s
različitih lokacija u bilo koje vrijeme čime se omogućava veća fleksibilnost. Pri tome se za
cjelokupno održavanje brine pružatelj usluga, te nije potrebno zapošljavati osobe zadužene za
poslužitelje niti je potrebno imati vlastite stručnjake za IT.[1]
Jedni od poznatijih primjera računalstva u oblaku koji su korisni za manje tvrtke, urede i za
sve one koji trebaju dijeliti različite dokument, a s kojim se od ove godine kroz vježbe iz
Informatizacije poslovanja upoznaju studenti Sveučilišnog odjela za stručne studije su:
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• Pohrana podataka - svoje dokumente tvrtke kao i pojedinci mogu čuvati na
Internetu (tj. u oblaku). Google Disk je primjer sustava za pohranu podataka u
oblaku koji omogućuju korisniku besplatno spremanje do 15GB podataka.
• Dijeljenje uredskih poslova – računalstvo u oblaku omogućava kolegama,
studentima itd. zajednički rad na dokumentima, računskim tablicama,
prezentacijama, anketama kao i dijeljenje kalendara. Tvrtke ne trebaju imati vlastiti
uredski softver ili sustave za povezivanje računala zaposlenika - sve se obavlja na
poslužiteljima u oblaku. Najpoznatiji primjer ove vrste računalstva u oblaku je
Google Doc. Svi Google dokumenti automatski se spremaju na Google disk.
Za razliku od prethodnih godina kada su se studenti sa uredskim poslovanje upoznavali samo
kroz programe za obradu teksta i tablične kalkulatore cilj je bio ići korak dalje i upoznati
studente s Google Docs uslugom i na taj način poticati studente na zajednički rad na
projektima i korištenje ovog alata u međusobnoj komunikaciji, a također im pokazati kako ta
usluga može biti koristan alat u uredskom poslovanju.
U radu je opisano korištenje aplikacije Google Docs u laboratorijskim vježbama iz predmeta
Informatizacija poslovanja na Sveučilišnom odjelu za Stručne studije u Splitu. Opisane su
osnovne mogućnosti Google Docs usluge s kojima su upoznati studenti: kreiranje različitih
vrsta dokumenata, njihovo dijeljenje, istovremeno mijenjanje i komentiranje dokumenata,
objavljivanje dokumenata, kreiranje anketa i praćenje njihovih rezultata.
Dokumenti koje studenti kreiraju tijekom vježbi su standardni dokumenti koji se koriste u
uredskom poslovanju:
- razni predlošci (memorandum, faks, ponuda itd.)
- poslovna pisma (ponuda za suradnju, upit za proizvod, negativan odgovor na upit,
nabavka materijala, upit za ponudu itd.)
- poslovni e-mail
- izvješća o poslovanju
- obračun plaće
- popis zaliha
- praćenje edukacija
- prezentiranje tvrtke
- evidencija faktura
- životopis,
- molbu za posao s natječajem i bez natječaja,
- motivacijsko pismo
- upitnik za ispitivanje zadovoljstva potrošača itd.
2. Google Disk
Nakon ere pohrane podataka na diskete, CD i DVD diskove i USB stikove, podaci su se
čuvali na dijeljenim diskovima (eng. shared) na poslužitelju. Jedan od nedostataka ovakvog
čuvanja je prije svega što se nisu pratile verzije dokumenata, a što nove usluge koje
omogućavaju zajednički rad na dokumentima osiguravaju.[2]
U novije vrijeme je postala sve popularnija pohrana podataka na virtualnom disku. Pojavili su
se mnogi poslužitelji koji nude besplatni virtualni prostor za pohranu podataka. Među
najpoznatijima je Google disk (Google Drive). Google disk je virtualni disk na koga se
automatski spremaju svi Google dokumenti: dokumenti, prezentacije, obrasci ili proračunske
tablice. [3] Svi dokument spremljeni na Google disku se mogu razmjenjivati s korisnicima
Google diska. Moguće je i dopustiti komentiranje i rasprave vezane za dokumente koji se
razmjenjuju ili objaviti dokumente na Internetu. (Slika 1.)
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Slika 1. Google Cloud
Jedini preduvjet za spremanja podataka na Google disk i korištenje Google Docs usluge je
otvoren Google korisnički račun (eng. Google Account) za pristupanje preko Internet
pretraživača.
Dokumentima koji se nalaze na virtualnom prostoru nakon prijave putem Google korisničkog
računa može se pristupati preko Diska ( ) koji se nalazi na popisu aplikacija ( ). (Slika
2.)
Slika 2. Prijavljivanje preko Google korisničkog računa na Google aplikacije
Nakon pristupa Google disku mogu se vidjeti vlastiti dokumenti, dokumenti koje je netko s
nama podijelio, dokumenti označeni sa zvjezdicom, nedavno obrađivani dokumenti itd. (Slika
3.)
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Slika 3. Prikaz dokumenata na virtualnom Google disku
Google disku moguće je pristupati i preko mape na računalu nakon što se instalira Disk za PC
(Slika 4.).
Slika 4. Instalacija Diska za PC
Google disk se nakon instalacije Diska za PC pojavi na popisu mapa u Windows Exploreru i
toj mapi se može pristupati (stavljati i brisati dokumente) kao bilo kojoj drugoj mapi na
računalu (Slika 5). [4]
U mapi Google disk će se nalaziti svi dokumenti koji se nalaze i na Internetu. Na ovaj način
se može dokumentima pristupiti iako računalo nije spojeno na mrežu. Kada se računalo spoji
na mrežu, Google disk će se ažurirati prema zadnjoj promjeni.
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Slika 5. Mapa Google disk
U Google disk mapi se mogu čuvati svi predlošci i dokumenti koji su potrebni svima u grupi.
Preko dijeljenja (engl. share) mape može se dozvoliti ostalim djelatnicima u tvrtki pristup
Google disk mapi preko lokalne mreže (Slika 6.)
Slika 6. Pristup Google disk dijeljenoj mapi sa ostalih

Spremanjem podataka na virtualni disk omogućava se pristup spremljenim podacima s bilo
kojeg mjesta gdje postoji Internet veza. Uobičajen pristup dokumentima spremljenim na
virtualnom disku (Google disk) je preko web preglednika, pri čemu se mogu učitavati
postojeći dokumenti (Slika 7.) ili izrađivati novi korištenjem Google Docs usluge.
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Slika 7. Učitavanje dokumenata na Google disk
3. Google Docs
Google Docs je usluga koja omogućava kreiranje novih i dodavanje postojećih datoteka na
Internetu, organizaciju datoteka u mape, njihovo dijeljenje te zajednički istovremeni rad na
istima. Google Docs omogućava kreiranje tekstualnih dokumenata, proračunskih tablica,
prezentacija, anketa, crteža i dijeljenje kalendara (Slika 8). Svi dokumenti kreirani preko
Google dokumenata tj. Google Docs usluge se automatski spremaju na Google disk. Osim što
se može stvoriti novi dokument, postojeći se dokument se može podijeliti s drugima koji
imaju Google korisnički račun.
Slika 8. Prikaz glavnog izbornika
3.1. Dijeljenje dokumenata

Dijeljenjem dokumenata, koje omogućava Google Docs, zaposlenici, studenti, učenici ili
pojedinci koji rade na zajedničkom projektu, mogu istovremeno raditi na dokumentima.
Google Docs na taj način postaje ozbiljan kolaboracijski sustav na kojemu na istom
dokumentu mogu raditi autori, urednici, lektori i redaktori. Treba napomenuti da se
dokumenti za vrijeme mijenjanja stalno spremaju na disk. Postojeći dokument se klikom na
„Dijeli“ dijeli s drugima. U postavkama dijeljenja se unosi gmail adresa osobe s kojom se želi
dijeliti dokument i definiraju ovlasti (uređivanje, pregledavanje). Osobama kojima se
dozvoljava pristup dokumentima može se poslati obavijest putem e-pošte (Slika 9.).
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Slika 9. Dijeljenje dokumenata
Nakon što se dokument „podijeli“ s drugima svi oni kojima su dodijeljene ovlasti dobiju
preko gmail-a obavijest o tome (Slika 10).
Slika 10. Poruka o dodjeli prava na pregledavanje dokumenta

Zajedničkom dokumentu može se pristupiti preko poveznice (eng. link) koja se dobije unutar
e-mail poruke (Slika 11).
Slika 11. E-mail poruka sa linkom na dijeljeni dokument

Tijekom zajedničkog rada na dokumentu može se pratiti tko je izvršio koje promjene na
dokumentu i koliki je čiji doprinos jer su korisnički računi prikazani različitim bojama.
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Slika 12. Zajednički rad na dokumentu
Pored mogućnosti zajedničkog mijenjanja dokumenata moguće je dopustiti komentiranje i

rasprave vezane za dokumente koji se razmjenjuju (Slika 13), a nakon čega vlasnik dobije
email poruku o novom komentaru.
Slika 13. Komentiranje dokumenata
Velika prednost ovakvog u sustava u odnosu na klasično čuvanje dokumenata na dijeljenim

diskovima je praćenje verzija dokumenata Naime, svatko u radnoj skupini može pratiti razvoj
dokumenta, vrlo lako uočiti što je tko na njemu uradio, te ako je potrebno lako vratiti ponešto
greškom izmijenjeno u starijoj fazi dokumenta (Slika 14).
Nakon odabiranja „Pogledaj povijest izmjena“ iz menija i pronalaska odgovarajuće verzije
može se odabrati „vraćanje te verzije“ nakon čega ta verzija postaje aktualna i vidljiva ostalim
koji ga dijele.
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Slika 14. Vraćanje starije verzije dokumenta
3.2. Objavljivanje dokumenata na web

Dokumenti se mogu izravno objaviti na Internetu izborom opcije Objavi na web-u iz menu-a
Datoteka. Nakon pokretanja objave otvori se prozor u kojem se dobije URL adresa
objavljenog dokumenta koji tada postaje svima vidljiv.
Slika 15. Objavljivanje prezentacije na Internetu

Na kraju, ako je to potrebno, dovršeni se tekstualni dokument može poslati bilo u tijelu
poruke ili kao privitak HTML, RTF, Microsoft word ili PDF.
3.3. Kreiranje upitnika
Studenti će se za vrijeme vježbi upoznati i s mogućnostima kreiranja anketa, on-line upitnika
ili obrazaca za prikupljanje podataka uz pomoć Google Docs usluge. Google Docs
omogućava na brz i jednostavan način kreiranje upitnika, s tim da se u tom slučaju ne treba
brinuti o pravima pristupu poslužitelju, kreiranju web obrasca, postojanju baze podataka u
koju bi se podaci zapisivali i sl. Obrazac se nadopunjava dodavanjem stavki. Ako je stavka
koja se dodaje pitanje, potrebno mu je dati Naslov i odrediti Vrstu pitanja kao i je li pitanje
Obvezno (Slika 16.). Neki od mogućih Vrsta pitanja su:
- Tekst (kratak tekstualni odgovor)

- Tekst odlomka (duži tekstualni odgovor)
- Više mogućih odgovora (moguće je dodati i odgovor "Ostalo" u koje onda korisnik
može sam upisati željenu vrijednost.
- Potvrdni okviri
- Odabir s popisa (padajući izbornik)
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- Rešetka – (odgovori se biraju unutar mreže u kojoj su postavljene vrijednosti) itd.[5]
Slika 16. Kreiranje upitnika
Po završetku upitnik se može poslati nekom putem e-maila (dobije se Veza za dijeljenje u
poruci) ili se može objaviti na webu (Slika 17) nakon čega se preko odgovarajuće URL adrese
može pristupiti upitniku i ispuniti ga (Slika 18.).
Slika 17. Objavljivanje upitnika na webu
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Slika 18. Ispunjavanje upitnika objavljenog na web
Kako netko popuni obrazac prikupljeni podaci će biti prikazani unutar pripadajuće
proračunske tablice i mogu se dalje obrađivati. (Slika 19.)
Slika 19. Odgovori na Upitnik
4. Zaključak
Google Docs je skup besplatnih aplikacija koje se izvršavaju na Google poslužiteljima. U
radu je pokazano da bilo tko na bilo kojem računalu s pristupom Internetu i preglednikom,
prijavljen preko Google korisničkog računa može raditi na svojim ili zajedničkim
dokumentima.
Osim dostupnosti, prednost usluga u oblaku je što uključuju osiguravanje programske
podrške, infrastrukture i prostora za pohranu podataka putem Interneta prema zahtjevima
korisnika. Na primjer, tvrtka koje koristi računalstvo u oblaku treba samo prijenosno
računalo, stolno računalo i tablet, sve ostalo je dostupno putem pružatelja usluga računalstva.
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Google disk također može poslužiti i kao svojevrstan backup za važne dokumente. Google
Docs čuva sve dokumente tvrtke na jednom mjestu i pruža sva rješenja za uređivanje teksta i
izradu proračunskih tablica i prezentacija. Dakle, mala i srednja poduzeća mogu uštedjeti
novac koristeći Google Docs umjesto skupog licenciranog softvera trenutno instaliranog na
njihovim računalima.
Ovakav način rada se sve više koristi kod modernih organizacija poduzeća koji ujedno
podrazumijevaju postojane virtualnih timova i grupnih radnih mjesta koja povezuju
zaposlenike koji rade u poduzeću i izvan njega, bilo da su na putu, u drugom poduzeću ili kod
kuće. Naime, svaki djelatnik može se za vrijeme rada nalaziti bilo gdje, dovoljno je da ima
dostup do javne mreže i može zajednički raditi s drugim zaposlenicima. Prednost ovakvih
sustava je najviše u on line kreiranju dokumenta, istovremenom pregledavanju, komentiranju
i zajedničkom mijenjanju od strane većeg broja korisnika bilo da se radi o tekst dokumentima,
tabličnim kalkulatorima, prezentacijama, crtežima ili anketama. Pokazano je kako se Google
dokumenti mogu koristiti i u nastavi. Dijeljenjem dokumenata se može ubrzati komunikacija i
profesora i studenata, olakšati uvid u postignute rezultate kao i omogućiti studentima lakše
prezentiranje svog rada. Nedostatak je svakako pitanje sigurnosti. Osjetljive informacije
većina neće ni spremati u „oblak“, jer su podaci sigurni su samo onoliko koliko je siguran
oblak u kojem su spremljeni. No, Google je primjerice vjerojatno sigurniji od prosječnog
malog poduzeća ili osobnog računala.
Uvođenjem Google Docs usluge u vježbe iz Informatizacije poslovanja postignuto je
unaprjeđenje u tehnologiji nastave i omogućeno da obrazovanje inženjera prati brz razvoj
novih tehnologija.
References
[1] http://www.minpo.hr/UserDocsImages/pdf/Priru%C4%8Dnik-e-Poslovanje.pdf , ožujak, 2014
[2] http://www.itdesk.info/hr/online-suradnja-osnovno-koristenje-google-diska-google-drive/. ,
ožujak, 2014
[3] http://www.itdesk.info/prirucnik_koristenja_virtualnog_prostora-google-disk.pdf , ožujak, 2014
[4] http://www.google.hr/intx/hr/enterprise/apps/business/ , ožujak, 2014
[5] http://pogledkrozprozor.wordpress.com/2012/01/30/izrada-online-ankete/ , ožujak, 2014
Using Google Docs in Subject Business Information Systems
Tatjana Listeš
Alen Pezelj
Abstract: The technology of contemporary education as well as high-school curricula in the

computing technology should be constantly improved so that the education of engineers should follow
the fast development of new technologies and in that way enable the students most efficiently for their
future work. The reason for using Google Docs in the education is that more attention is devoted to
Cloud Computing and that firms nowadays more frequently use similar systems for document
management. The advantage of such systems is the possibility of collaboration on various types of
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documents with constant saving of all versions of documents, which makes possible the recovery of
the parts changed by mistake in the older phase of those documents. This type of work is more often
used in modern organizations which are dealt with and in the subject Business Information Systems
which implies the creation of virtual teams and group work place. Group work place connect the
employees working in the same companies or in different companies or outside them, whether they are
travelling or work at home and have approach to the public network. By working in the Google Docs
the students get used to such a modern organization of work and at the same time they are encouraged
to use it in their communication and in the team work during their studies. The paper presents the use
of Google Docs in the laboratory practice for the subject Business Information Systems at the
University Department of Professional Studies in Split. It describes the possibilities of Google Docs
services such as: creation of various types of documents, collaborating with others, add feedback in-
text or in the by margin of the document using the comments feature, their publication and the
recovery of old versions of documents, creation of questionnaires and a survey, and collecting
answers to these questionnaires.
Keywords: Google Docs, Business Information Systems, collaborate
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Applied Physics for the 21 Century Engineers: The Evolution of a
Traditional Course Toward a Blended MOOC
Ivica Luketin
University of Split, Faculty of Science, Split, Croatia
luketin@pmfst.hr
Stjepan Knežević
School of design, graphics and sustainable construction, Split, Croatia
stjepan.knezevic@st.htnet.hr
Nikola Grgić
Jelena Slugan
jslugan@oss.unist.hr
Nada Roguljić
Abstract. Physics in our Department is a first semester introductory course leading to 3-year Bachelor
degree in Information Technology or Electrical Engineering. In accordance with the applied nature of
the Department, the design of this course is primarily based upon exercise problem sets that are
inspired by practical situations encountered within contemporary technologies. By solving realistic
problems students acquire competencies such as measurements (computer-based laboratory, high-
speed video), data analysis (Logger Pro, Tracker), conceptual and computational modelling (Coach,
Python) and refined basic mathematical reasoning (ratio reasoning, logarithm graphing, iteration,
scaling). Course material is delivered digitally and is being regularly upgraded. Assessments are not
performed online. Students are allowed to use calculators and whatever written material that is
allowed on exams. This represents an incremental evolution toward a blended version of MOOC
(massive open online course): online delivery of study material (textbook, video, remote laboratory) as
well as exercises (forum, quizzes, just-in-time help) while on-campus activities include social
meetings and ‘projects festivals’ (two times per semester), hands-on laboratory activities and
controlled assessment of competencies.
Key words: applied physics, technology rich problem solving, applied MOOC pedagogy
1. Introduction
The course design of the university-level physics, at the introductory level, typically follows
one of the three distinct frameworks.
The first one is comprehensive survey of essential physics concepts and tools (experimental
and mathematical) organized into 3 or 4 courses enabling the future physicists and engineers
involvement in specialized courses leading to Master degree. The style of such courses can be
outlined by popular textbooks like Fundamentals of Physics (Halliday, Resnick, Walker,
2014) or famous introductory physics courses by Valter Lewin recorded in about hundred
video lectures now delivered in MOOC version (Lewin, 2013).
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The second course design framework is rare but very inspirational and can be connected with
Conceptual Physics (Hewitt, 2015). Using minimal set of arithmetic and algebra tools
students are taught how to solve many everyday problems in very different contexts. This
approach falls short when confronting such problems where our everyday human intuition
does not help (e.g. quantum mechanics) and where more abstract mathematical tools (e.g.
complex vector space) are needed to describe strange behaviours found at subatomic level for
example.
The third course design framework tries to emulate the first one but covering smaller number
of concepts and formalisms, while emphasising applied nature of physics, organized into one
or rarely two courses and recognized as physics for medical school or biology, or physics for
different branches of higher engineering schools (traffic, civil engineering , electro technical).
Trying to be simple and useful, such courses are fragmented, missing learning strategies
necessary to transform practical real-life situations into formal problem solving tasks. In case
of curriculum revisions, because they are lacking ambition to exercise higher cognitive skills,
such courses are at risk of losing autonomy as genuine physics courses and of becoming
combined with specialized core courses (for example: physiology, biomechanics, static, basic
electromagnetic, navigation etc.).
Designing a first semester introductory physics course, leading to a 3-year Bachelor degree in
Information Technology or in Electrical Engineering, offered at the University Department of
Professional Studies, Split, Croatia, we have compiled the best-proven qualities of the above-
mentioned three types of courses:
 operational knowledge of some concepts and skills
 minimal amount of mathematical formalism necessary to describe various everyday
problems
 contemporary technology references and applied nature of physics.
Aiming to build a coherent and innovative course we tried to avoid:
 intimidating size of a typical series of the university introductory courses
 reducing the content to cover only classical phenomena that our intuition is prepared
to comprehend
 trivial tasks, such as simple infilling of formulas, which trigger only superficial
cognitive effort.
2. Developing operational knowledge

The main advantage of a typical series of university-level introductory courses (mechanics,
electromagnetism, thermodynamics, and subatomic physics) is the abundance of problem
solving exercises based on a comprehensive set of concepts and mathematical formalism.
Refinement of the common sense toward abstract concepts is enhanced with experimental
activity through lectures or tutorials in studio type courses (Belcher, 2001).
Compared with such courses, our format brings three times less credits while requiring a
completion in one semester, as opposed to three or even four, and it caters to students with
less knowledge of formal physics and with lack of motivation to learn physics as a coherent
body of knowledge. We decided to sacrifice content, and selected some exemplary concepts
and tools, while preserving coherence and operational knowledge of the chosen concepts and
tools.
Beginning with laboratory measurement of kinematics events (ball in gravitational field), we
introduce Newton dynamics in different equation formalism, first suggested 50 years ago
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(Feynman, 1963), and consistently developed in modern version in Matter and Interactions
textbook (Chabay, Sherwood, 2010).
Students are expected to learn mathematical modelling of 1-d dynamic phenomena (ball in a
gravitational field including fluid resistance, jump of a fly, impact of a golf ball with a club,
crash test of an automobile, shooting of the football, gun bullet fired into water and similar),
building first conceptually and then computationally a model (written in Python or Coach)
aiming to get real values for displacements, velocities, accelerations, forces, works and
energies. Operational knowledge of kinematic concepts, 1-d difference equations and
principles of conservation of momentum and mechanical energy is acquired over 4 weeks of
the course. Deterministic nature of classical mechanics-measuring state of a system and
calculation of subsequent states using dynamics laws- is explicitly underlined.
This will be contrasted with probabilistic nature of quantum mechanics in the third part of the
course. Counter intuitively enough, while a ball can be in only one state in one time, a
subatomic particle can be found in a superposition of more states at the same time. Our
strategy for developing student’s operational knowledge of quantum mechanics over 4 weeks
(diffraction on two slits, quantum state, quantum bit, entanglement, teleportation) is in its
infant phase. However, it is inspired by introductory lectures of Quantum Mechanics and
Quantum Computation (Vazirani, 2013).
3. Using minimal set of mathematical tools to explain various everyday problem tasks
An approach often dubbed ‘conceptual physics’ according to Hewitt popular textbook is an
example of the idea of Swiss knife in physics education: less is more. True foundation of this
didactics originated from the University of Washington and has been explained in a seminal
book, Teaching Introductory Physics (Arons, 1997). The aim was the development of the
capacity for abstract formal reasoning.
Arons proposes a modest choice of several mathematical tools (ratios, graphs, scaling,
logarithms, elementary trigonometry, and simple algebra) which we have used through the
entire course so that the student exercises the diverse subjects covered using the same
mathematical reasoning. Furthermore, the second part of our course introduces the concepts
of oscillatory motion, mechanical waves, elements of collective phenomena and elementary
electromagnetism. Therein we have unified a plethora of content using a modest set of
before-mentioned tools. E.g., ratios are used to compare displacements in unitary time
interval, density of materials, intensities of signal (dB), sensitivity of speakers and
microphones. Scaling is a powerful construct used for describing changing behaviour of some
characteristic with the change of the size of the system (length of the fractal coastline with the
size of the measuring stick, dependence of the ratio of the surface to the volume in
miniaturization of electronic elements, power law distribution of the basal metabolism or the
creativity depending of the scale of organisms and cities).
Our experience is in line with Arons suggestions on 3 to 4 repetitions of concepts in different
situations in order to build sound understanding. E.g. concept of the level of intensity as a
relative measure of tested intensity compared to some reference intensity can be introduced in
mechanic waves (sound) context, then repeated in context of using the ultrasound in medical
diagnostics, repeated again in the attenuation of electrical signal in wire (negative dB) and the
light signal in optical cable. Multiple experiences are needed for students to learn the
difference between absolute value of intensity (energy) and comparison (ratio) of that value
against another one and the reason for taking logarithms of that ratio.
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4. References to contemporary technology and applied nature of physics
Format of our course, due to the curriculum constraints and the expectations related to the
charter of our Department, which is to develop a3-year Bachelor degrees in Information
Technology or Electrical Engineering, is therefore mostly aligned with the third general type
of the physics courses we had discussed earlier. Aspiring to relate the concepts and tools of
physics to contemporary technology-rich context, we had designed a microcomputer-based
laboratory.
Students have the opportunity to measure a position of a ball using an ultrasound motion
detector or to use a video camera to analyse motion in Logger Pro or Tracker, and to simulate
different real-life phenomena with computer programs like Coach or Python. By solving real-
life problems (motion of the golf ball, impact of the car or motion of the bullet in water)
students acquire competencies such as using high speed video clips, analysing data in Logger
Pro and Tracker, and comparing results with those obtained in professional laboratories. This
experience of using the concepts of physics for solving real-life problems is a novelty
compared to atypical introductory lab practicum where students measure quasi-frictionless
motion on Galileo incline using stopwatch and meter stick.
Figure 1. 22 00 fps video clip of impact of driver with golf ball analysed in Tracker
Students in the laboratory also measure the speed of sound and other physical quantities like
Planck constant, but in context of contemporary technology. One example is eLab software
(Figure 2.), which enables students to be acquainted to introductory electronics, leading
toward more complex assemblies such as microcontrollers and sensors - contacting wirelessly
with remote servers.
In addition to the intriguing practice in the laboratory, guided by tutorials (in MOOC version
in video format), students are also prompted through lectures and projects to apply knowledge
of concepts and tools of mathematics to various domains of technology (optics, acoustics,
mobile phones, computers, traffic), and through systematic measurement of the level of
carbon dioxide, temperature, and relative humidity, they are directed to contemplate about the
side-effects of the technology.
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Figure 2. eLab developing packet
5. Didactic aspects of the course: evolution of traditional course toward blended

MOOC
5.1 Evolution of traditional course: changing the practice of lectures
Academic practice in Croatian universities is mainly traditional: the professor lectures and
assistants help in recitations of classes and in the laboratory. Although the study material is
delivered digitally and is constantly upgraded, it is professors’ duty to cover all the lectures
through 12 weeks in 3hours long sessions. Students growing up in contemporary society are
accustomed to fast and cryptic communication, utilized when using services such as SMS
(Short Message Service), thus they are not prepared to receive long and convoluted lectures
with many digressions, so they often quit following them after several weeks. Eric’s Mazur
(Mazur, 2009) obituary to lectures is reality even on Harvard where one finds some of the
most ambitious and diligent students. Mazur devised a format of “peer instructions”. Students
are given time to answer short conceptual questions, after discussing them in groups, and have
an opportunity to see a distribution of their responses on a screen. Professor orients his tempo
through lecture according the average success level exhibited in such short tasks.
5.2 Radical reconstruction in a near future: toward the blended MOOC
Aforementioned, however, is only partially remedial because the students yearn individual
communication so common in the digital era. The answer is, we believe, is found in some
form of a massive open line course (MOOC), where all the materials and quizzes are archived
on line and available to students in every moment. We are currently preparing to transform
the textual versions of the lectures and exercises into a video format and plan for the delivery
via the open edX platform (open edX, 2014). After the final demise of the traditional form of
lectures as a carefully prepared delivery of content (now, it is a job of preproduction in a film
studio), professors’ role would be changed toward one of discussion mediators, tasks and
projects initiators, which would be presented at on-campus project showcases or ‘festivals’
several times per semester. Laboratory activity, due to their interactive format, survives in this
evolutionary process.
5.3 The role of assessments in a digital environment
We have not yet reflected about examinations. We believe that the entire process of
assessments of competencies would be challenged with the future changes in education,
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viewed as one systematic endeavour. Schools would lose the exclusive role of preparing
students for life, so their monopoly of the certification process would be challenged. In the
near future, we plan to examine student’s knowledge in a controlled environment on campus
although students are allowed to use calculators and any written materials they may decide to
bring to exams.
The art of generating appropriate examination question is generally underestimated. Students
are asked to reproduce only the concepts and the skills they have been thought in course, but
questions have to be different enough to fully activate student’s higher cognitive ability. Let
us illustrate this recommendation with an example. In one exam we had prepared a task
related to predicting a ball position using a different equation procedure. Students had
experience of measuring the motion of a ball in laboratory, both with the ultrasound detector
and the video camera. They are accustomed to computational modelling, but during the exam
they have to solve the task with a pencil and paper (calculator and written materials are
allowed).
The first variation
a) Student drops a motionless ball, such as on Figure 3. Ball mass is 0.43 kg. Gravity force
acceleration is 9.81 m/s2. In the time instance t=0.46s, the position of the ball has been
measured to be x=1.466m using the video camera.
After the time interval 0.02s, the ball position at x=1.384m has been measured.
Using different equations, to determine between which two time instances would the ball pass
position at x=1m(∆t=0.02s).
Figure 3. Student drops motionless ball

Figure 4 is a screen capture of the computational model written in Coach 5 and a graph of
fitting this model onto the measured (via video camera) trajectory of ball. Also, one can read
from a table the two measured positions of the ball in two time instances. Velocity in time
instance t=0.48s results in the average velocity between t=0.46 and t=0.48s. Resistance
constant is k=0.06 kg/s.
Different equations are: v  v  a  t ; x  x  v  dt ; a   g  sign(v)  k  v
2
m
b) Neglecting air resistance, displacement can be expressed using Galileo free fall formula
1
x   gt 2  v0t  x0 . Find the length of time interval that the ball would need from the position
2
in t=0.48 s until the time instance when it would have a position x=1m. Compare that result
with those you found using different equation method.
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Figure 4. Computational model for free fall of object written in Coach
Because we consider it to be of utmost importance that explicitly calculating (paper and pencil)
the several steps in the different equation algorithm as core to the principle of determinism (the
measurement of the position and the velocity of a material point at one time instance and
computation of subsequent positions and velocities, knowing the forces on that body), students are
warned that they are expected to master this procedure - which has to appear on every exam, but
always in a somewhat different form. The second appearance of the algorithm is described next.
The second variation
Student drops a motionless small rubber. A high-speed video camera measures the positions of the
rubber with a frequency of 1200 frames per second (fps). Video clip is reproduced in a video
analyser program Tracker with a frequency of 30 fps. One measures the positions of the rubber on
every 5-th frame of clip.
In Figure 5 a student drops a motionless small rubber. A high-speed video camera measures the
positions of the rubber with a frequency of 1200 frames per second (fps). Video clip is reproduced
in a video analyser program Tracker with a frequency of 30 fps. One measures the positions of
rubber on every 5-th frame of clip.
Figure 5
Figure 6
Figure 6 shows the positions of the rubber in the two time instances, which are measured at
the frequency of the reproduction frame (30 fps, every 5-th frame).
a) Determine, using a different equation, between which two time instances the rubber would
pass the position x=0. Start the calculation from the position measured in time instance
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t=7.02s with a time step of ∆t=20/1200s. Find the velocity in time instance t=7.02s as an
average velocity between the times t=6.853s and t=7.02s. In the velocity calculation, and all
the subsequent steps of the calculation, recognize the real time intervals.
Neglecting the resistance of air (small velocity of rubber), the acceleration is constant and can
be found fitting a parabola y=At2+Bt+C through the positions of the rubber (Figure 6).
Parameter A in front of the quadratic article has the meaning of one half of the gravity
acceleration and has a value of -0.315. Be careful to converse that numerical value from the
frequency of the reproduction frame to the frequency of the video camera (conversion factor).
b) How much would the calculation improve (for the instance of passing the rubber through
the position x=0) if we would repeat the procedure with a time step equal to ∆t=10/1200s?
Make an approximation accurate to three decimal places and show it in a table (time, position,
velocity, acceleration).
The second variation of this task is probing the ability to use a different equation. This adds
to cognitive load because of the difference between the frequency of shooting and the
frequency of reproduction of the video clip, requiring the students to understand the
conversion factor. The third and the subsequent variations we used in other examinations have
differences in shooting frequencies, changes in the media where the body moves (a bullet in
water) or some other challenge, requiring from the students not to solve the tasks
mechanically, by comparisons - using already known examples. They learn to carefully
examine the definition of the problem before they decide about the procedure to use to reach
the numerical solutions. This work should enable a creation of a repository of cognitively
demanding task further enabling a transition toward on-line assessments.
6. Conclusion
We believe in the value of the excitement and the creativity found in on-campus projects
sessions. The combination of the synthetic thinking developed in the contemporary virtual or
real network of motivated students with the type of learning offered in our course, as
presented in this article, should be a small but an important contribution to a dynamic
University of the 21st century.
7. References
Authored book:
Arons A. (1997). Teaching Introductory Physics. Wiley.
Chabay R., Sherwood B. (2010). Matter and Interactions, 3rd Editions. Wiley.
Feynman R. (1963). Feynman Lectures of Physics. CIT.
Halliday, D., Resnick R., Walker J. (2014). Fundamentals of Physics.Wiley.
Hewitt P.(2015). Conceptual Physics Plus MasteringPhysics with eText.Addison-Wesley.
Web site:
Belcher J.W. (2001). Studio Physics at MIT. Retrieved March 31, 2014, from
http://web.mit.edu/physics/papers/Belcher_physicsannual_fall_01.pdf
https://www.youtube.com/watch?v=WwslBPj8GgI#t=3953
Lewin V. (2013).8.02x (Electricity and Magnetism). Retrieved March 31, 2014,
fromhttps://www.edx.org/course/mitx/mitx-8-02x-electricity-magnetism-608#.UzlTlfmSx-I
Mazur E. (2009).Confessions of a Converted Lecturer: Eric Mazur. Retrieved March 31, 2014, from
open edX (2014). Open source edX initiative. Retrieved March 31, 2014, from http://code.edx.org/
Vazirani U. (2013).CS-191x: Quantum Mechanics and Quantum Computation. Retrieved March 31,
2014, from https://www.edx.org/course/uc-berkeleyx/uc-berkeleyx-cs-191x-quantum-mechanics-
1033#.Uzq1lvmSx-I
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Formative Aspects of Portfolio Assessment in Business English
and Their Impact on Students´ Writing Motivation
Sanja Radmilo Derado

University of Split, Faculty of Economics, Split, Croatia
sradmilo@efst.hr
Abstract. A writing portfolio is a purposeful collection of students´ work that demonstrates their
progress and achievements in one or more areas of the core curriculum. Portfolios enhance the overall
assessment of the specific language skills, encourage self-directed learning, enlarge the view of what
is learned, and provide the tool for student self-evaluation. They also serve as a productive link
between teaching and assessment since they encourage productive learning. The formative potential of
portfolio assessment in ESP has largely been neglected in latest research which focuses predominantly
on summative aspects of students´ writing assessment. Based on student questionnaire and student-
teacher interviews, the paper addresses the issue of portfolio assessment through its formative
potential and finds that, although students still prefer traditional grading of their written work as the
best way to assess their current achievement, they have a positive attitude towards the formative
dimension of the portfolio assessment process. The paper also discusses the ways in which this
dimension can be further strengthened in order to benefit students´ writing motivation.
Key words: Business English; writing portfolio; formative aspect of writing assessment; student
motivation
1. Introduction
Over the last decade there has been an increasing interest in educational strategies that
encourage learners to participate more actively in the management of their own learning. It
has been argued by some researchers (Black & William, 1998; Nicol, 1997) that
automatically following the prescribed diagnostic methods will not enable a learner to
actively learn but will merely increase their dependency on teachers preventing them, thus,
from developing their self-assessment and self-correction abilities. Research (McDonald &
Boud, 2003; Lea et al, 2003) shows that students´ direct involvement in the assessment of
their own work and frequent opportunities to discuss the outcomes of the learning process,
greatly enhance both learning and achievement as well as providing preparation for life-long
learning.
The writing portfolio is a valuable tool for assessing more comprehensively students´ overall
content and language knowledge as well as their writing skills. According to Banta (2003),
five key characteristics of portfolios are:
 they provide an alternative to traditional writing evaluation methods,
 they are a comprehensive method for assessing students´ content knowledge and
language skills,
 they are an authentic method of assessment,
 they enable students´ active participation in the assessment process and
 they enhance students´ skills of reflective thinking.
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Although some teachers consider writing portfolios as merely a form of alternative
assessment which simply documents students´ best writing work, for others portfolios
document students´ learning process, and they can be used as a means of promoting learner
reflection at any given stage of their higher education. In our Business English (BE) classes,
writing portfolios are used as an effective assessment tool that demonstrates students´ learning
efforts and their overall progress over a period of time. Since one of the key aspects of
teaching BE is providing the learners with as much of the real-life context as possible,
portfolio assessment lends itself as a powerful method for aligning teaching and assessment
thus encouraging productive learning (Klenowski, 2002) that is retained for a long period
following the actual portfolio assessment context.
In higher education, formative assessment and feedback are still largely controlled by teachers
and feedback is still largely conceptualised as a transmission process although some
researchers are challenging this view (Sadler, 1998). Since there is still room for filling in the
existing gaps as far as the impact of formative portfolio assessment in BE is concerned, this
study focuses on the following issues:
 What are students´ views of the summative and formative functions of portfolio
assessment?
 What are students´ perceptions of the impact of portfolio assessment on their writing
skills and motivation?
 How can portfolio assessment be further utilized to enhance the formative functions of
writing assessment?
2. Principles of formative assessment

Among the major benefits of formative assessment is a possibility for the teachers to gain an
in-depth knowledge of the way students learn which, in turn, allows them to personalise
teaching as much as possible to meet the specific needs of their students. Another benefit
which researchers emphasize is that formative assessment promotes learner reflection
(Coombe & Barlow, 2004; Nunes, 2004) on the learning process, instruction and assessment
itself. Whatever approach to formative portfolio assessment the teacher adopts, certain
principles have to be followed. According to a conceptual model of formative assessment and
feedback that synthesises current research into this topic (Sadler, 1989; Torrance & Prior,
1998; Black & William, 1998; Yorke, 2003), it is possible to broadly identify seven key
principles of good formative assessment/feedback practice:
i. it facilitates the development of self-assessment in learning.
ii. encourages teacher and peer dialogue around learning.
iii. clarifies the guidelines of good performance (goals, criteria, standards).
iv. provides opportunities for students to bridge the gap between current and desired
performance.
v. delivers high quality information to students about their learning progress.
vi. increases students´ motivations and their self-esteem.
vii. informs teaching practice and creates room for adjustments in the teaching process.
Students can achieve the desired learning goals only if they can relate to those goals, assume
responsibility for their attainment, and self-regulate their progress. In an ESP setting, relating
to the goals implies a certain degree of overlap between the assignment goals set by the
teacher and those set by students since the students´ goals are the criteria for self-assessment
and self-regulation. However, research has shown that teachers and students often have quite
different conceptions about the assessment goals and criteria, and that students´ poor
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performance in an ESP classroom, especially regarding their English language writing skills,
are directly correlated with the level of the mismatch (Norton, 1990). Because of that, when
asked to identify the assessment criteria for a certain assignment, students will often produce
an entirely different set of criteria, as they understood them from those of their teachers.
Incorrect perceptions of the desired goals not only influences students´ overall performance in
a certain segment of teaching, but also the value of feedback information. If students do not
share the teacher´s idea about assessment goals, including assessment criteria and standards),
the feedback they get from the teacher is unlikely to produce a desired effect.
One of the possible approaches to increasing the effectiveness of teacher feedback in an ESP
classroom, as well as to increasing the likelihood that the information provided is clearly
understood by students, is to shape feedback more as dialogue than as information
transmission. Feedback as dialogue implies that students not only receive the necessary
information, but also has the opportunity to engage the teacher in a discussion about that
feedback. As some researchers point out, teacher-student dialogue in a higher aducation
setting is essential if feedback is to be effective (Laurillard, 2002).
Direct implication of adopting these beliefs and putting them into teaching practice is that, at
the end of the road, using multiple low-stakes writing tasks and low-stakes assessment
procedures (as opposed to high-stakes summative assessment) help teachers generate
cumulative information about students´ degree of understanding and their writing skills level
which, in turn, shapes teaching according to the specific needs of students in a BE context.
3. Portfolio procedure
In our Business English context, writing portfolios are an essential part of students´ final
grade for two reasons. Firstly, completing a writing portfolio with assigned tasks according to
a prescribed standard is a necessary precondition for getting a course signature, and secondly,
not having to take the oral exam to pass the course, students have to put in a significant effort
into compiling their portfolios and be ready to present and discuss their assignments in
plenum at any given time during the semester. Class discussion and teacher feedback is done
three to four times per semester which allows students plenty of time to finish and revise their
assignments before they get to the point of getting teacher feedback. Portfolios contain ten
assignments of different level of difficulty, half of them based on real-life like business case
studies outlined in their course books, while others are more target content-specific, based on
Internet and literature research on a broader issue pertaining to the business topic being
discussed in class.
Apart from compiling their portfolios, students were asked to keep a journal during the
semester in order to self-evaluate their strengths and weaknesses in writing. The journals were
commented on either in class or during individual sessions at the end of the semester. Class
discussions and peer feedback fostered lively and informative discussions, both for the
students and the teacher, since students found it both useful and relaxing to get a glance of
their peers´ problems concerning writing in Business English classes. The journals were
aimed at fostering positive attitude towards self-evaluation as well as raising students´
awareness of their performance. Students were also informed at the beginning of each
semester that their assignments would not be graded and that the focus of portfolio assessment
would be on the formative strategies which were briefly explained to students. In order to
foster students´ understanding of the connection between teaching and assessment, the teacher
informed the students that the assessment criteria would focus on three main aspects –
content, language, and organization of ideas. Finally, the students were told that the following
assessment procedures would be implemented throughout the semester:
 ongoing teacher feedback in class
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 peer review
 individual conferencing (when required)
Teacher feedback on the writing assignments was given to students throughout the semester,
organised as a part of standard classroom exercises. Sometimes, there would be a time slot for
portfolio discussion, and other times those discussions with teacher feedback were
incorporated within activities on specific business topics. Students were also given the
opportunity to have their written work discussed only by their peers, and this was set up as
group discussion four times during the semester with teacher supervision. Those students who
preferred to discuss their portfolio assignments on a one-to-one basis, and get immediate
verbal feedback, used the teacher´s office hours for individual conferences.
4. Respondents and research method

For the purpose of this study, the research was conducted with three groups of first-year, full-
time students enrolled at the undergraduate programme of Economics and Business
Administration. Each group has approximately 60 students attending mostly general courses
during their first year of studies, i.e. two 15-week semesters. Among those, there are no
academic writing courses so the students have no prior experience with this kind of writing
assessment. In their Business English classes they have 45 contact hours per semester which
comprise one hour of lectures and two hours of exercises per week. Data for the study were
gathered from 120 students attending the courses in Business English 1 and Business English
2 over a two-semester period. Students were all non-native speakers of English, aged between
18-20 years at the time of the study. Their English language level varied from lower-
intermediate to upper-intermediate, and majority of them arrived to their BE classes with
weak writing skills. None of the students had had any previous experience with writing
portfolios when they started the course in BE 1.
The study focused on two data sources – student questionnaires requiring anonymous replies
and teacher-student interviews. The questionnaires were administered to students at the end of
the second semester of their first year of studies. By that time, they had attended 90 hours of
class lectures and exercises and had compiled two sets of assignments, i.e., two writing
portfolios spanning a wide range of business topics and target language skills. The interviews
were aimed at providing a supplementary data source so they were carried out on a specimen
of thirty students with different levels of success in the Business English courses in general,
and in their writing assignments in particular. Interviews were semi-structured, conducted in
English, also at the end of the second semester (see Appendix 1for the interview questions).
During the interviews, students were asked open-ended questions which aimed at generating a
deeper insight into students´ understanding and perception of the benefits of the portfolio
process.
5. Analysis of results
Although the questionnaire, compiled of yes/no questions, contained 10 questions in its
original version, five questions and students´ responses reported below (Tables 1-5)
summarise those aspects of formative portfolio assessment that are closely related to the topic
discussed in this paper. Namely, the five sample questions evaluate students´ perception of
the role and the impact of the portfolio approach, particularly the formative aspect to it.
Accompanying the data in Tables 1-5, the interview questions and samples of students´
answers are reported in their original version. They were targeted at stimulating students to
reflect more deeply on their questionnaire answers, in other words, on their views of a
particular issue in portfolio assessment (we report only the rationale behind the answers
ýes´).
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Table 1: Answers reflecting students´ perception of the benefits of portfolio approach.
Answers Ýes´ Answers Ńo´
Did creating a BE writing
92 28
portfolio improve your writing skills?
76.6% 23.3%
Source: author
Interview question 1: To what extent do you think the portfolio approach improved your
writing skills?
S1: ˝I had sufficient time and opportunity to revise my writing.˝
S2: ˝I was encouraged to write about interesting topics in a way that is close to my language
abilities.˝
S3: Í could develop my writing skills consistently with portfolios, it was not a one-time deal
just to get a grade.˝
S4: ˝I think that the idea of the writing portfolio in English in our first year helps us to come
to terms with our language level and gives us a chance to see how much work we still need to
do to improve our English.˝
Table 2: Students´ perception of summative and formative assessment.
Do you think assigning grades to Answers Ýes´ Answers Ńo´
your writing portfolios is more 33 87
useful than using the
formative/feedback approach? 27.5% 72.5%
Source: author
Interview question 2: What are your views on the traditional grading of students´ writing
portfolios compared to the alternative – formative approach?
S1: ˝We don´t have much choice in traditional writing assessment. We do the tasks just for the
sake of grades.˝
S2: ˝We learn much more with the new method of assessment, grades are just delivered by
teachers without time or opportunity for discussion.˝
S3: ˝This new approach is new to me, because in the past, when we did some writing
assignments, we had to finish hurriedly and did not have time for discussion on what exactly
is wrong with our writing.˝
S4: ˝With the new approach I became more critical in generating ideas on how to approach
each assignment. In high school teachers had a one-shot approach to writing, we were
expected to produce a text and there wasn´t much time for deeper thinking.˝
Table 3: Students´ attitudes towards peer evaluation in portfolio assessment.
Did the possibility of peer Answers Ýes´ Answers Ńo´
evaluation help you perceive 76 44
your errors and improve some
aspects of your future writing 63.3% 36.6%
performance?
Source: author
Interview question 3: To what extent did peer discussion influence your writing skills and
abilities?
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S1: ˝I was a bit scared of talking to other students about my mistakes, but after a while I got
over it and it was very interesting and useful.˝
S2: ˝A chance to talk about our assignments with my colleagues was new to me, but it helped
me to stop being afraid of making mistakes.˝
S3: ˝I enjoyed myself when we had to discuss our portfolios with other students in my group.
It was nice to hear that everyone feels more relaxed when the teacher gives us a chance to
compare our assignments and make our own conclusions about our writing.˝
Table 4: Students´ perception of the impact of the formative approach to assessment as a form of alternative
method of writing assessment in Business English.
Did the alternative/formative Answers Ýes´ Answers Ńo´
approach to portfolio 101 19
assessment improve your BE
writing skills? 84.1% 15.8%
Source: author
Interview question 4: How do you think alternative (formative) approach to portfolio

assessment can perform the dual function of judging and supporting student writing?
S1: ˝Yes, I learned how to self-correct and self-evaluate my writing.˝
S2: ˝I could improve my writing steadily by getting constant teacher feedback without the
pressure of grades.˝
S3: ˝With this approach I learned how important it is to revise my writing because the first
version is never very good.˝
S4: ˝I learned how to think about writing and I am making fewer mistakes than before, in high
school.˝
S5: ˝When we started discussing our portfolios in class, I started to think about grammatical
mistakes I was always making before.˝
Table 5: Students´ perception of the impact of the formative approach to their writing motivation.
Did the formative approach to Answers Ýes´ Answers Ńo´
portfolio assessment enhance 97 23
your motivation and self-
confidence? 80.8% 19.1%
Source: author
Interview question 5: In what way has alternative (formative) approach to portfolio

assessment helped improve your writing motivation and self-confidence?
S1: ˝My writing in English was very bad when I started the course. Now I don´t have any fear
of writing and making mistakes.˝
S2: ˝This method encouraged me to be open about my weak points in writing.˝
S3: ˝For me, individual conferencing was very motivating because it encouraged students to
ask teacher´s feedback at various stages of writing, not only at the end.˝
S3: ˝With this kind of assessment teacher and students have a better relationship and students
feel confident about talking with teacher and asking for advice about their writing.˝
S4: ˝I like conferencing with the teacher because we can talk spontaneously and I have a
better idea of how I can correct my writing errors.˝
S5: ˝I feel supported which is very important for me. I don´t just write for my grade, I write
and learn something about it at the same time.˝
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The following graphic summarises the ratios obtained by the questions listed above.
Figure 1: Graphic representation of the data in Tables 1-5.

The results of the survey showed that the majority of 120 students (76.6%), the absolute
majority of all 120 surveyed students, believe that the portfolio approach to writing
assessment, implemented in their Business English classes, had improved their writing skills
in general. On the other hand, 23.3% of students did not find this method useful for improving
their writing skills. Subsequent interviews revealed that this was linked to the students´ pre-
University experience with the inadequate teaching methods aimed at developing their
English language writing skills. Since the high school English curriculum generally neglects
this aspect of the English language teaching, a large number of students who enter the
University have difficulties in mastering this particular skill.
As can be seen in Table 2, 72.5% of students have a positive attitude towards formative
approach to their writing portfolios, believing it to be more suited to their learning
environment than a more traditional, summative approach. However, 27.5% of students show
reluctance towards alternative approaches to writing assessment, finding formal grading of
their assignments a better way of assessing their overall writing performance in BE classes.
At this stage of the questionnaire, students were not yet exposed to questions about the impact
of both approaches to their general writing motivation and self-confidence, but when this
group of questions did come up, as can be observed in Table 5, the absolute majority of 120
surveyed students, 97 students (80.8%), state that being exposed to the alternative, formative
approach to writing assessment created a stimulating learning environment, enhanced their
self-confidence in writing, as well as their overall motivation for writing, either for the
portfolio purposes or general learning and revision purposes.
Peer evaluation, as one of the key strategies implemented during portfolio assessment
activities, seems to be the strategy which students still find daunting to a certain degree,
which is evident from the responses outlined in Table 3. About two thirds of the respondents
(63.3%) find peer evaluation beneficial for the development of their writing skills while
approximately one third of them (36.6%) feel that this approach does not contribute
significantly to the improvements in their writing skills. The reasons for this attitude, as
revealed in subsequent individual interviews, had to do with the students´ anxiety and self-
awareness when forced to speak about their weaknesses in front of their peers. Finally, Table
4 shows that positive attitudes towards formative assessment of writing in terms of its benefits
for students´ writing skills do not differ substantially from their attitudes outlined in Table 5
(impact on motivation). As can be seen, 84.1% believe that formative approach to assessment
improved their writing skills, in particular those pertaining to the Business English context.
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Only 15.8% of the respondents express negative attitudes towards formative assessment and
its benefits for their writing skills. However low this percentage seems, it comes as a surprise
since students gladly embraced the new approach during the actual work process, and not a
single one expressed any doubts about it. It can be concluded that anonymity allows learners
to be more direct in their responses and to express feelings they wouldn´t otherwise, fearing
peer or teacher judgement. Interview questions related to this particular questionnaire item
revealed a possible reason for these negative attitudes. Some students find formative approach
in the classroom too intimidating for their individual learning preference, and they are put off
by the demands for open discussions on their performance. The interviews revealed that such
students prefer the opportunity for individual conferencing regarding their writing portfolios,
and that they generally do not oppose the formative approach to portfolio assessment.
6. Strengthening the formative potential of portfolio assessment

The study clearly demonstrated the formative potential of portfolio assessment in empowering
BE students´ writing skills and their writing motivation. In order to maximize this potential, at
least three aspects of classroom work need to be considered and implemented. Firstly, the
aspect of learner choice can be one of the key components in formative portfolio assessment
in a way that students can be given choice as to which assignments to select for assessment,
having in mind the time limitations during a 15-week semester. Secondly, the study revealed
that the students benefitted greatly from the supportive learning environment created as a
setting for formative assessment of their portfolios. Ongoing teacher feedback, peer review
and group discussions, and the possibility of individual conferencing strongly contrast
traditional summative approach to writing assessment which does not allow room for real
teacher-student collaboration and effective feedback.
Providing a supportive teaching environment is one of the key strategies for long-term
retention of the knowledge and skills acquired in class. Finally, although students in higher
education have strongly ingrained attitudes about the primacy of grades, and they appreciate
getting a quantitative feedback on their work, during the research period they were positive
about the methods of learning provided by the portfolio-based approach. When it comes to
writing assessment, especially in an ESP classroom, we have noticed that grades easily
distract students from what the key issues are in writing for a specific purpose. Although
changing students´ attitudes towards the preference for summative assessment might prove to
be a challenge, we believe that explicit explanation and repeated exposure to the formative
approach can go a long way towards achieving this goal.
7. Conclusion
The paper demonstrated that formative and summative portfolio assessment do not
necessarily exclude each other. Our research has shown that, while still considering
summative grades to be a basic means for assessing current achievement in the writing skills
section of the curriculum, students gladly accept formative approach to their writing portfolio
assessment since it enables them to understand where their strengths and weaknesses are and
what they need to do to improve their writing skills. In addition, the research data
demonstrated that the formative approach to portfolio assessment, in all its aspects, has a
positive effect on students´ motivation for writing and their self-confidence. On the other
hand, BE teachers are able to adjust their teaching to students´ needs by constantly giving
feedback and getting feedback in return. Lastly, formative approach to portfolio assessment
allows teachers to gain students´ trust and to develop different methods for fostering their
linguistic development. All in all, portfolio assessment goes a long way towards achieving
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that much needed equilibrium between summative and formative functions of writing
assessment in Business English.
References
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Black, P & William, D. (1998). Assessment and Classroom Learning. Assessment in
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Coombe, C. & Barlow, L. (2004). The Reflective Portfolio: Two case studies from the United
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Harlen, W. & Crick, R.D. (2003). Testing and Motivation for Learning. Assessment in
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Klenowski, V. (2002). Developing Portfolios for Learning and Assessment: Process and
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centred learning: beyond educational bulimia. Studies in Higher Education, 28(3), 321-334.
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Nunes, A. (2004). Portfolios in the EFL classroom: disclosing and informed practice. ELT
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Unapređenje nastavnog procesa zasnovano na e-dnevniku
Stjepan Pereža
Nadbiskupijska klasična gimnazija Don Frane Bulić, Split, Hrvatska
stjepan.pereza@skole.hr
Karmen Klarin
Sažetak. Razredna knjiga ili klasični osnovnoškolski dnevnik jedan je od temeljnih školskih
dokumenata. To je dokument u kojem se bilježe informacije o učenicima kroz imenik učenika i
informacije o ostvarenju školskog plana i programa u dnevniku rada i pregledu rada. Tema ovog rada
opisuje analizu, oblikovanje i izradu programskog rješenja za osnovnoškolski e–dnevnik. Program e-
dnevnik predstavlja dio cjelovitog informacijskog sustava osnovne škole koji bi trebao sadržavati sve
podatke sadržane u razrednoj knjizi. Nekoliko različitih uloga s pridijeljenim razinama pristupa
programu pruža sigurnost prilikom unosa i pregleda podataka. Smanjuje se ponavljano unošenje
podataka, mogućnost greške je minimizirana, a pristup podacima je ograničen samo na pojedince koji
su odgovorni za te podatke. Program e-dnevnik bi trebao omogućiti generiranje različitih vrsta
izvještaja, od standardiziranih do personaliziranih, te ispis svjedodžbi i lakše praćenje opisnih sadržaja
dnevnika.
Ključne riječi: osnovno školstvo, e-dnevnik, računalni program
1. Uvod
Važna funkcionalnost koju treba osigurati program e-dnevnik je podrška temeljnom obilježju
zadanom u Nacionalnom okvirnom kurikulumu (NOK), a to je prelazak na kompetencijski
sustav i učenička postignuća – ishode učenja (za razliku od dosadašnjeg, usmjerenog na
sadržaj) [1]. To je preduvjet za usklađivanje svih razina odgoja i obrazovanja koje prethode
visokoškolskoj razini.
Razrada predmeta kroz planirane nastavne jedinice i definiranje rubrika (elemenata
ocjenjivanja) osigurava transparentno praćenje održavanja nastave na razini razrednog odjela,
razreda i učenika nekog razreda, unutar pojedine školske godine. Fleksibilnost programskog
rješenja pruža mogućnost nadogradnje zadanog osnovnog kurikuluma NOK-a s elementima
kurikuluma pojedine škole.
Programska rješenja temeljena na zadanim okvirima ([2]) osnova su za vlastite verzije koje
onda pružaju mogućnost nadogradnje s elementima vlastitog kurikuluma podržani
tehnološkim, materijalnim, regionalnim i ljudskim resursima. Time se kroz prilagodljiva
izvješća omogućava praćenje realizacije nastavnog plana i programa. Takva izvješća pomažu
školi u prikupljanju i analiziranju rezultata na osnovu kojih se mogu donositi odluke o
poboljšanju rada za buduće periode.
U projektiranje i izradu programskog rješenja treba uključiti i specifičnosti koje će osigurati
prilagođivanje nastavnih oblika, metoda i sredstava, te različitih sadržaja, organizacije i tempa
nastave, pojedinačnim potrebama i sposobnostima učenika/razreda i karakteristikama
pojedine škole.
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Treba spomenuti i pokrenuti projekt od strane CARNeta za razvoj kurikuluma, pisanje
priručnika o implementaciji nastalog kurikuluma i scenarija za digitalne nastavne materijale
[3] za daljnji razvoj i provedbu hrvatskog kvalifikacijskog okvira HKO 1. Cilj ovog projekta je
osuvremeniti osnovnoškolski kurikulum s jasno postavljenim ishodima učenja u
međupredmetnoj temi ICT2 za osam predmeta za 5.-8. razred. Ovaj primjer projekta dodatno
naglašava potrebu prilagodljivog načina evidentiranja elemenata e-dnevnika, od zadanog
općeg kurikuluma do kreiranja posebnosti za vlastite kurikulume i njihovog prilagođavanja
tehnološkim mogućnostima i raspoloživim resursima.
U drugom poglavlju ovog rada opisana je analiza poslovnih procesa obrazovnog sustava,
popisani su korisnički zahtjevi kao zadaci sudionika obrazovnog sustava, te je izrađen
konceptualni model podataka.
U trećem poglavlju su prikazana izrađena sučelja programa: unosne maske koje omogućavaju
upis podataka u sustav i izvješća kojima se prikazuju obrađene informacije iz sustava.
Četvrto poglavlje je zaključak u kome je uz kratki osvrt o prednosti uvođenja programa e-
dnevnik naglašeno i kako buduće verzije programa mogu automatizirati nastavni proces i
njegovu povezanost s centralnim sustavima, poput e-Matice.
2. Analiza i oblikovanje sustava

Funkcionalnosti koje ispunjava programsko rješenje e-dnevnika mogu se pronaći u temeljnim
dokumentima poput NOK-a, zatim u već izrađenim programskim rješenjima, te u specifičnim
potrebama škola za praćenje nastavnog procesa.
2.1 Opseg funkcionalnosti zadan temeljnim dokumentima
Temeljni dokument koji zadaje okvire za opseg funkcionalnosti koje treba ugraditi u
programska rješenja kao podršku obrazovnom sustavu je Nacionalni okvirni kurikulum [1]. U
Nacionalnomu okvirnomu kurikulumu definirane su temeljne odgojno-obrazovne vrijednosti,
zatim ciljevi odgoja i obrazovanja, načela i ciljevi odgojno-obrazovnih područja, te
vrjednovanje učeničkih postignuća.
Prateći ove strateške smjernice u obrazovnom procesu CARNet se već nekoliko godina
uključio u smislu programske podrške zvane e-Dnevnik i e-Matica. Za sada u formi pilot
projekta i postepenog uvođenja u određeni broj škola, ovaj projekt sadrži osnovne
funkcionalnosti plana i praćenja nastavnog procesa. One su temelj za izradu vlastitog
programskog rješenja koje, uz to, mora biti strukturirano tako da pruži mogućnost proširenja i
prilagodbe pojedinačnim potrebama neke škole, ili specifičnostima određenog područja
obrazovanja. Koja su to područja opisano je u slijedećem poglavlju.
2.1.1 Nacionalni okvirni kurikulum
Nacionalni okvirni kurikulum promiče odgoj i obrazovanje usmjeren na dijete/učenika, te
podrazumijeva planiranje i realizaciju zahtjeva poput:
- Uvođenje primjerenih oblika i metoda poučavanja i učenja koji će omogućiti aktivno,
samostalno učenje i praktičnu primjenu naučenoga.
- Uporabu različitih relevantnih izvora znanja i nastavnih sredstava koji potiču
sudjelovanje, promatranje, samostalno istraživanje, eksperimentiranje, otkrivanje,
zaključivanje, znatiželju te učenje kako učiti.
1
“Hrvatski kvalifikacijski okvir je reformski instrument kojim se uređuje cjelokupni sustav kvalifikacija na svim
obrazovnim razinama u RH kroz standarde kvalifikacija temeljene na ishodima učenja i usklađene s potrebama tržišta rada,
pojedinca i društva u cjelini.”, http://www.kvalifikacije.hr, preuzeto 3.ožujka 2014.
2
Informacijsko-komunikacijska tehnologija, eng. Information-Communication Technology
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- Prepoznavanje i praćenje darovitih učenika, te pružanje pomoći učenicima s
teškoćama i senzibiliziranje ostale djece i učenika za njihove potrebe.
- Prilagođivanje odgojno-obrazovnih i nastavnih oblika, metoda i sredstava rada
pojedinačnim potrebama i sposobnostima učenika, kako bi se osigurao odgojno-
obrazovni uspjeh svakoga pojedinca.
- Planiranje i pripremu školskoga i nastavnoga rada prema sposobnostima učenika,
pripremajući različite sadržaje, različitu organizaciju i tempo nastave.
- Prihvaćanje različitih stilova učenja, kao i razvojnih razlika između pojedinaca.
Uz to, ako pogledamo strukturu Nacionalnog okvirnog kurikuluma koji se sastoji od
jezgrovnog, diferenciranog (razlikovnog) i školskog kurikuluma, slika 1., može se zaključiti
da je prostor ostavljen specifičnim školskim potrebama dovoljan preduvjet za dodatne
posebne funkcionalnosti koje će pružiti i ovo programsko rješenje.
Slika 1 Dijelovi NOK-a Slika 2 Dijagram toka dokumenata sustava e-dnevnik
Jezgrovni dio za stjecanje temeljnih kompetencija u osnovnoj školi zadano je u jezgrovnom

kurikulumu koji je obvezan i zajednički za sve učenike (izuzev učenika s teškoćama).
Diferencirani kurikulum se sastoji od izbornih predmeta koji se učenicima nude na
nacionalnoj i/ili školskoj razini. Jezgrovni i diferencirani kurikulum čine obrazovni standard
učenika. Načini na koje škole implementiraju NOK uzimajući u obzir odgojno-obrazovne
potrebe i prioritete učenika i škole, te sredine u kojoj škola djeluje, sadržan je u školskom
kurikulumu. Školski kurikulum (primjer [5]) odnosi se na ponudu fakultativnih nastavnih
predmeta, modula i drugih odgojno-obrazovnih programa, realizaciju dodatne i/ili dopunske
nastave, projekte škole, razreda, skupine učenika, ekskurzije, izlete, izvannastavne i
izvanškolske aktivnosti. Školski kurikulum izrađuju djelatnici škole u suradnji s roditeljima i
učenicima, te lokalnom zajednicom.
Dijagram toka dokumenata na slici 2. prikazuje tok dokumenata i informacija u/iz sustava e-
dnevnika i njegovu povezanost s vanjskim izvorištima/odredištima. Na dijagramu je
evidentiran opseg sustava e-dnevnika u smislu da su navedeni svi ulazni podaci koji se moraju
nalaziti u sustavu i svi izlazni dokumenti koje sustav treba pružiti korisniku [4]. Navedeni
podaci su jezgra baze podataka sustava e-dnevnik. Sučelja koja će omogućiti unos podataka u
sustav od strane izvorišta, te sučelja koja će pružiti pregled informacija i dokumenata iz
sustava k odredištima su temeljne funkcionalnosti koje treba implementirati u računalni
program e-dnevnik.
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2.1.2 Osnove e-dnevnika
Nositelji odgojno–obrazovnog procesa su učitelji, ali i ravnatelj kao rukovoditelj i motivator
u ostvarenju postavljenih ciljeva [7].
Uloga učitelja podrazumijeva prenošenje znanja, ali i njegovanje odgojnih vrijednosti
učenika. Učitelj prati postignuća učenika i evidentira ih. Svako razredno odjeljenje ima svojeg
razrednika.
Uloga razrednika povjerena je učitelju koji predaje najmanje jedan predmet u određenom
razredu. Zadatak mu je praćenje ukupnih učeničkih postignuća i komunikacija s roditeljima u
svrhu poboljšanja istih.
Osnovni skup zahtjeva koje treba realizirati kroz programsko rješenje e-dnevnika opisan je u
dijagramu slučajeva uporabe na slici 3. Na dijagramu su prikazane spomenute uloge i njihovi
zadaci u nastavnom procesu.
Slika 3 Dijagram slučajeva uporabe
2.2 Specifikacija zahtjeva

Razredna se knjiga sastoji od tri dijela: imenika učenika/učenica, pregleda rada i dnevnika
rada. Na slici 3. je prikazan cjeloviti dijagram slučajeva uporabe razrađen prema zadacima
sudionika nastavnog procesa i elementima razredne knjige.
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Učitelj je osoba koja izvodi nastavu iz jednog ili više predmeta te koristi razredne knjige
dodijeljenih razrednih odjeljenja.
Zadaci učitelja su:
- Nakon dolaska u učionicu učitelj otvara razrednu knjigu, upisuje u dnevnik radaa) ime
predmeta, naslov nastavne jedinice i broj nastavnog sata u tekućoj školskoj godini.
- U dnevniku rada sve odsutne učenikeb),u) evidentira uz redni broj sata u tom radnom
danu. U slučaju da postoji napomena učitelj je upisuje u predviđenu rubriku.
- Tijekom sata može vršiti provjeru znanja (usmenu i/ili pisanu), ponavljati nastavne
jedinice ili obrađivati novu nastavnu jedinicu. Rubrike i ocjenet) prema mjesecima
nalaze se u imenikuc) učenika/učenica. Na završetku nastavne godine učitelj upisuje u
imenik zaključne ocjene svakog pojedinog učenika.
Razrednik je osoba koja ima zadatak na dnevnoj osnovi pratiti ostvarenje plana i programa [6]
dodijeljenog razrednog odjeljenja, sastavljati izvještaje o ostvarenju plana i programa,
donositi odgojne mjere kao i ostvarivati suradnju s roditeljima.
Razrednik ima zadatak ispuniti:
- Dnevnik rada u koji su uključeni: podaci o radu razrednog vijećad), podaci o
ostvarivanju plana razrednog odjeljenja, nazočnost roditeljskim sastancima i
pojedinačnim razgovorima, podaci o izostancimaf),u), podaci o radu i uspjehu
učenika/učenica na kraju školske godine, ostvarenje plana sati i uspjeh u nastavnim
predmetimas) na kraju školske godine.
- Imenik učenika/učenicac) u koji je uključeno: popis učenika/učenica o sudjelovanju u
odgojno–obrazovnom radu i izostancima evidencijski listovi učenika/učenicav), te
generalni podaci o svakom učenikue).
- Pregled radag) u koji je uključeno: tjedni raspored sati razrednog odjeljenja, podaci o
učiteljima/učiteljicama, podaci o radu razrednog vijećah), podaci o podjeli
učenika/učenica na odgojno–obrazovne skupinei).
Ravnatelj je osoba koja je zadužena za upravljanje školom i unaprjeđivanje njenog rada kroz
ostvarenje školskog kurikuluma.
Zadaci ravnatelja su:
- Vođenje evidencije o zaposlenicimaj) škole kao i njihovim zaduženjimak) sukladno
sklopljenim ugovorima o radu i školskim potrebama.
- Briga o školskim generalijamal) koje su podložne promjenama.
- Zajedno s pedagoškom službom prati i uređuje popise predmetam), pripadne nastavne
jedinicen) i rubrikeo).
- U odgojno–obrazovnom procesu sudjeluje prateći odvijanje plana i programa na
razini razrednih odjeljenjap) i škole u cjelinir).
Ovim su, kroz detaljno opisane zadatke učitelja, razrednika i ravnatelja, evidentirane
funkcionalnosti koje treba implementirati u računalni program e-dnevnik. Iz ovog detaljnog
opisa može se izraditi model entiteta i njihovih svojstava: atributa i međusobne povezanosti.
2.3 Model podataka
Model entiteta i veza na slici 4. sadrži podatke o nastavnicima, zatim podatke o predmetima i
nastavnim jedinicama, te povezanost predmeta i nastavnika za pojedinu školsku godinu s
razredom koji sluša taj predmet. Model podataka osigurava evidenciju učenika za svaki
pojedini razred, te vođenje evidencije odsutnih učenika i ostale podatke vezane za dnevnik
rada.
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Slika 4 Model entiteta i veza e-dnevnika
3. Program e-dnevnik
U ovom poglavlju su opisane mogućnosti računalnog programa e-dnevnik koji je izrađen u
alatu Microsoft Access 2003. Izrađena je relacijska baza podataka koja svojom strukturom
odgovara logičkom modelu sa slike 4.
Napravljene su unosne maske (forme) koje omogućavaju korisniku da upisuje podatke o
nastavnicima, predmetima, učenicima i razredima. Mogućnost unosa podataka za razrednu
knjigu implementirana je kroz presjek osnovnih podataka na složenim formama za imenik
učenika, za dnevnik rada i za evidenciju pregleda rada.
Izvješća prikupljaju i organiziraju podatke prema ulogama (razrednik, učitelj i ravnatelj) i
njihovim pravima pristupa (tj. prema zadacima koje ima svaki pojedinac s dodijeljenom
odgovarajućom ulogom).
3.1 Osnovni podaci i razredna knjiga
Prije početka rada s programom korisnik se prijavljuje u sustav preko korisničkog imena i
lozinke. Na samom početku rada zadane su tri razine pristupa podacima: ravnatelj, razrednik i
učitelj (slika 5.).
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Slika 5 Prava pristupa
Ako korisnik odabere opciju Učitelj sa slike 5., program prvo nudi sve predmete koje taj
učitelj drži, a nakon toga i sve razredne odjele za odabrani predmet. Za odabrani razred otvara
se forma imenika kako ga vidi učitelj (slika 6.).
Slika 6 Izbor predmeta i imenik učenika za učitelja
Predmetne ocjene i analiza odsutnosti su izvješća, dok se aktiviranjem dnevnika rada otvara
forma za unos podataka o nastavnim jedinicama i odsutnim učenicima, kako je i prikazano na
slici 7.
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Slika 7 Evidencija dnevnika rada i unos odsutnih učenika
Ako korisnik programa odabere opciju Razrednik sa slike 5., program otvara formu kao na
slici 8. koja prikazuje imenik sa svim učenicima i predmetima razreda kojemu je taj nastavnik
razrednik.
Slika 8 Za razrednika - svi učenici i predmeti iz imenika njegova razreda
Razrednik može ažurirati podatke o izostancima učenika tako da ih opravda ili ne (slika 9.).
Također može ažurirati osobne podatke pojedinog učenika (slika 10.).
Slika 9 Pravdanje izostanaka Slika 10 Podaci o učeniku
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Ako razrednik na formi sa slike 7. odabere opciju sjednice otvara se forma za unos evidencija
pregleda rada nastavnog procesa, kako je i prikazano na slici 11.
Slika 11 Za razrednika – evidencija pregleda rada
Nekoliko izvješća kojima imaju pravo pristupa različite uloge (vidi se sa slike 3.) opisano je u
slijedećem poglavlju.
3.2 Izvješća
Na slikama 12., 13. i 14. prikazane su mogućnosti koje pružaju izvješća za pregled uspjeha
učenika po svim predmetima, pregleda ocjena učenika za samo jedan predmet, te analizu
odsustva.
Slika 12 Pregled uspjeha učenika
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Slika 13 Analiza odsutnih Slika 14 Pregled ocjena za predmet
4. Zaključak
Računalni program e-dnevnik omogućava unapređenje nastavnog procesa. Ono se očituje u
smanjenju ponavljanog unošenja podataka, jednostavnijoj analizi podataka o učenicima i
njihovim postignućima kao i efikasnijem praćenju postavljenih ciljeva kurikuluma.
Postojeća su ograničenja u hardverskoj podršci i infrastrukturi za pojedine škole osnovna
motivacija za izradu vlastitih programa koji mogu predstavljati prijelaznu fazu do potpune
integracije u zajednički i cjeloviti sustav na razini RH. Ova rješenja mogu ostati u trenutku
integracije u uporabi te se proširiti automatskim generiranjem elektroničkih zapisa koji sadrže
podatke za komunikaciju školskog e-dnevnika i centraliziranog e-dnevnika i e-Matice.
Školski i diferencirani kurikulum predviđaju uvođenje različitih oblika aktivnosti u školi pa se
nameće potreba njihova specifičnog valoriziranja čemu bi pomoglo i daljnje razvijanje e-
dnevnika.
Reference
[1] Nacionalni okvirni kurikulum (NOK) za predškolski odgoj i obrazovanje te opće obvezno i
srednjoškolsko obrazovanje, Ministarstvo znanosti obrazovanja i športa, RH, Zagreb, 2010.
[2] http://www.carnet.hr/e-dnevnik, preuzeto 15.ožujka 2014.
[3] Projekt “Development of ICT Curricula qualifications and program elements in primary
education,” CARNet, 2013.
[4] Pravilnik o sadržaju i obliku svjedodžbi i drugih javnih isprava te pedagoškoj dokumentaciji i
evidenciji u školskim ustanovama, Ministarstvo znanosti obrazovanja i športa, RH, Zagreb, 2009.
[5] Kurikulum za 2013./2014. školsku godinu, OŠ Dinka Šimunovića, Hrvace, 2013.
[6] Nastavni plan i program za osnovnu školu, Ministarstvo znanosti obrazovanja i športa, RH,
Zagreb, 2006.
[7] D. Matijević Šimić, “Uloga ravnatelja u motiviranju učitelja,” Napredak, 152(2), 227-248, 2011.
Improving the Teaching Process Based on the E-Diary
Stjepan Pereža
Archdiocesan Classical Gymnasium "Don Frane Bulić", Split, Croatia
stjepan.pereza@skole.hr
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Karmen Klarin
Abstract. Attendance and grade register or classic primary school attendance and grade register is one
of the basic school documents. It is a document which notes the information about students through
student directory and information on the achievement of the school plan and program in a work
overview. This paper describes the analysis, design and development of a software solution for the
primary school e-diary. E–diary software is a part of a comprehensive information system for a
primary school, which should contain all the information in the attendance and grade register. Several
different roles with assigned access levels provide safety for data entry and data review. Repetitive
data entry is reduced, error occurrence is minimized and data access is limited to the individuals
responsible for the information input. The e-diary should allow the production of different types of
reports - standardized and personalized ones as well as printable certificates and easier tracking of the
descriptive content.
Key words: primary school, e-diary, software
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Implementacija računalnog programa na temelju studije
vrednovanja upotrebljivosti
Siniša Zorica
Tonko Kovačević
Sažetak. Slobodan pristup Internetu je nesiguran za djecu i zahtjeva roditeljsku kontrolu tijekom
uporabe. Postoje brojni alati kojima roditelji mogu kontrolirati neželjene sadržaje, te njihova uporaba
osigurava "siguran" Internet za obitelj. Također je veliki problem složenost modernih operacijskih
sustava, koja ima za posljedicu potrebu za stalnom pomoći djeci pri uporabi računala. Danas postoje
programi koji pružaju djeci i jednostavnost korištenja i sigurnost pri radu s računalom. Jedan od načina
da se odabere najpogodniji program je provođenje studije vrednovanja upotrebljivosti. Procjena
upotrebljivosti računalnih sustava je vrlo važan korak u uvođenju novog programa čije rezultate
koriste menadžeri i IT profesionalci. U ovome radu je predstavljen proces vrednovanja upotrebljivosti
dva različita operativna sustava namijenjena djeci (Magic Desktop i Microsoft Windows). Djeca su
namjerno izabrana kao testna skupina, da bi se pokazale sve teškoće koje se mogu pojaviti u procesu
vrednovanja. Isti postupak može se upotrijebiti u vrednovanju upotrebljivosti bilo kojeg programa za
bilo koju skupinu korisnika. Proces ocjenjivanja je detaljno predstavljen, uz tumačenje dobivenih
rezultata.
Ključne riječi: vrednovanje upotrebljivosti, implementacija programa, djeca kao ispitna skupina
1. Uvod
Danas djeca sve ranije postaju korisnici računala. Operativni sustavi koji se uglavnom koriste
su najčešće različite inačice Microsoft Windowsa. U Hrvatskoj se rad s Microsoftovim
operativnim sustavima uči u osnovnoj i srednjoj školi, a sve više raste broj novih prodanih
računala s prethodno instaliranim Microsoft operativnim sustavom. Iz osobnog iskustva
Microsoftovi operativni sustavi nisu pogodni za rad djeci početnicima, odnosno djeci koja tek
počinju raditi s računalom. Razlozi tome su razni: djeci neprimjeren Start izbornik, različite
radnje mišem, tipka Windows na tipkovnici, mogućnost minimiziranja prozora i mijenjanje
njegove veličine, mogućnost pokretanja više programa odjednom i slično. Sve ovo frustrira
djecu, i zahtjeva od roditelja učestalu pomoć djetetu pri radu s računalom. Rad djeteta se
svodi uglavnom na korištenje jednog programa, najčešće igre. Velik broj tvrtki je prepoznao
ovaj problem, te danas postoji velik broj operativnih sustava i programa namijenjenih djeci.
Jedan od njih je i Magic Desktop tvrtke EasyBytes. U ovom radu će biti prikazan postupak
vrednovanja upotrebljivosti ovog programa. Najveća prednost Magic Desktopa je to što se
instalira kao program unutar Microsoft-ovog operativnog sustava, jednostavan je i intuitivan
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za korištenje, te omogućuje zaštitu djece pri radu na računalu od instalacije nepoželjnih
programa, kao i pri korištenju Interneta.
2. Plan studije vrednovanja upotrebljivosti

Kada se provodi studija vrednovanja upotrebljivosti najvažniji je korak napraviti plan studije
[4]. Plan studije napravljen za potrebe vrednovanja upotrebljivosti programa Magic Desktop
se sastoji od devet točaka koje su nadalje prikazane.
2.1 Namjena i ciljevi studije
Cilj studije je vidjeti da li program Magic Desktop zaista zadovoljava potrebe najmlađih
korisnika, da li djeca žele koristiti ovaj program, te da li je prilagođen djeci.
2.2 Pitanje na koje se traži odgovor
Da li je program Magic Desktop upotrebljiv djeci, te da li ga djeca žele koristiti?
2.3 Karakteristike i broj ispitnih korisnika
Ispitni korisnici mogu biti djeca uzrasta od 7 do 12 godina, koja imaju iskustva pri radu s
računalom (da poznaju koncept ikona, pokretanja programa klikom miša na odgovarajuću
ikonu). Takav odabir je određen temeljem činjenice da je cilj studije vidjeti da li je djeci ovaj
program jednostavan za korištenje, te da li su ga voljni koristiti. Donja granica od 7 godina je
postavljena prema Pigaetu, koji je utvrdio da se djeca u dobi od 7 do 11 godina nalaze u fazi
konkretnih operacija (logički razmišljaju), odnosno možemo ih podvrgnuti testiranju
upotrebljivosti i očekivati upotrebljive rezultate. Granica od 12 godina je postavljena kao
gornja granica obzirom da je riječ o djeci koja pohađaju 5. razred osnovne škole gdje većina
njih odabire Informatiku kao izborni predmet u kojem se uče koristiti Microsoftovim
operativnim sustavom kao i MS Officeom. Obzirom da su oni savladali rad u Microsoftovim
programima pretpostavka je da su oni prerasli Magic Desktop, te da će im biti nezanimljiv i
prejednostavan. Potrebno je da su oba spola zastupljena, jer nas zanima da li će se pojaviti
razlika u rezultatima testiranja obzirom na spol. Obzirom da program izgleda kao
„slikovnica“, pretpostavljamo da će se djevojčicama program više „svidjeti“.
Slika 1 80%-tna uspješnost ispitnih korisnika u odnosu na širu populaciju.
Što se tiče broja ispitnih korisnika preporuka je za sumativno ispitivanje da broj ispitnih
korisnika bude između 50 i 100 [5]. Minimalni broj ispitnih korisnika s kojim se može
provesti testiranje upotrebljivosti je 20, ali pri tome trebamo voditi računa o visokoj varijanci
(odstupanju) koja nas ograničava o donošenju zaključaka koja bi se odnosila na širu
populaciju. Ovdje ćemo napomenuti da broj ispitnih korisnika nije strogo definiran, već
postoje samo preporuke koje se temelje na istraživanjima. Teoretski, i sa jednim ispitnim
korisnikom dobiti ćemo upotrebljiv rezultat, ali je pitanje da li taj rezultat možemo primijeniti
P - 588
na širu populaciju. Razlog ovako velikog broja ispitnih korisnika prikazan je na slici 1. Na
slici 1 vidimo ukoliko od 80% broja ispitnih korisnika uspješno izvrši zadatak, koliki postotak
šire populacije će izvršiti taj isti zadatak (s 95%-tnom pouzdanošću).
2.4 Odabir metode testiranja upotrebljivosti
Kada govorimo o upotrebljivosti razlikujemo deset uobičajenih testiranja upotrebljivosti i
njima pripadnih metrika [5] prikazanih na slici 2.
Slika 2 Deset uobičajenih testiranja upotrebljivosti i njima pripadne metrike.
Prema tablici prikazanoj na slici 2 pri testiranju sveukupnog pozitivnog iskustva (engl.
Creating an overall positive user experience) na raspolaganju su nam dvije metode:
prikupljanje korisnikovih mišljenja (engl. Self-Reported Metrics), te promatranje i praćenje
korisnikove interakcije (engl. Behavioral and Physiological Metrics). Obzirom da nismo imali
na raspolaganju HCI eksperta i potrebnu opremu za promatranje i praćenje (kamere, senzore
itd.) odabrana je metoda prikupljanja korisnikovih mišljenja za testiranje upotrebljivosti
programa.
Za prikupljanje korisnikovih mišljenja s djecom kao ispitanicima najbolji rezultati se postižu
metodom razmišljanja na glas (engl. think aloud), a najlošiji rezultati koristeći upitnike (engl.
questionnaires) [2]. Ipak, zbog nepostojanja HCI eksperta odabrana je metoda testiranja
upotrebljivosti upitnikom.
Od različitih standardnih upitnika odabran je SUS (engl. System Usability Scale) upitnik
prikazan na slici 3.
P - 589
Slika 3 SUS upitnik na izvornom jeziku.
Razlog odabira ovog upitnika je što ima samo deset pitanja i odgovori su vrednuju Likert-
ovom skalom od jedan do pet, što je djeci lakše shvatljivo obzirom da se u školi koristi ista
skala za vrednovanje znanja. Za potrebe testiranja SUS upitnik je preveden na hrvatski jezik,
slika 4.
P - 590
Slika 4 SUS upitnik na hrvatskom jeziku.
2.5 Proces testiranja

Popis zadataka je temeljen na preporuci da dijete nakon sat vremena osjeti zamor kod rada s
računalom [3]. Samu preporuku treba uzeti s rezervom, obzirom da rad autora Hana L. i
suradnici, pod nazivom Guidelines for Usability Testing with Children, nije temeljen na
praktičnom ispitivanju. Samo testiranje je organizirano na način prikazan u tablici 1.
Tablica 1 Plan testiranja.
Trajanje
R.B. Opis radnje
[min]
1. Uvesti ispitne korisnike u informatičku učionicu, smjestiti ih i objasniti im što 10
se radi i što se od njih očekuje.
2. Samostalno upoznavanje s Magic Desktop-om. 20
3. Rješavanje zadatka: nacrtaj zadanu sliku, napiši ime, prezime i adresu, odigraj 15
igru „Find a Match“, posjetiti web stranicu po želji.
4. Izvršiti testiranje SUS upitnikom. 10
5. Pitati svakog ispitnog korisnika (pojedinačno) za mišljenje o programu. 10
Ukupno min: 65
Nakon završetka testiranja ponoviti isti postupak koristeći Microsoftov operativni sustav. Cilj
je vrednovati upotrebljivost MS Windowsa, da bi se mogli usporediti dobivene vrijednosti
oba vrednovanja.
2.6 Ispitno okruženje, oprema i logistika
Testiranje se treba obaviti u uvjetima koji su prilagođeni djeci. Prostor treba biti klimatiziran,
po mogućnosti ukrašen dječjim slikama [3]. Osigurati osvježenje, dovoljan razmak između
ispitnih korisnika - da se osigura neometan rad, osigurati pisaći pribor za ispunjavanje
upitnika.
2.7 Uloga vrednovatelja
Osigurati dovoljan broj vrednovatelja obzirom da će biti potrebno zapisati mišljenje ispitnih
korisnika o programu nakon provedenog SUS upitnika. Vrednovatelji ne smiju pomagati
P - 591
ispitnim korisnicima prilikom rada s programom. Vrednovatelji trebaju biti različitog spola, u
slučaju potrebe odlaska ispitnih korisnika (djece) u toalet.
2.8 Prikupljanje podataka i vrednovanje studije
Ispitnim korisnicima podijeliti SUS upitnik, čitati pitanje po pitanje (po potrebi ga objasniti),
te sakupiti upitnike po završetku testiranja. Nakon toga vrednovatelj obilazi ispitne korisnike i
zapisuje njihova mišljenja o programu: što Vam se sviđa, što Vam se ne sviđa, da li bi ste
radije koristili Magic Desktop ili Windows OS? Vrednovanje SUS upitnika se provodi
računanjem ukupnog rezultata upitnika svakog ispitnog korisnika. Isto tako je napravljen
upitnik namijenjen roditeljima, čiji je cilj da se procjeni znanje ispitnog korisnika o radu na
računalu, te da ga se svrsta u jednu od kategorija: početnik, srednji korisnik, napredni
korisnik, ekspert.
2.9 Sadržaj izvještaja i prezentacija rezultata
Izračunati SUS rezultat svakog ispitnog korisnika, sveukupni prosječni SUS rezultat uz
izračun standardne devijacije, prosječni SUS rezultat posebno za djevojčice i dječake.
Rezultate prikazati tablično.
3. Pilotska studija
Prije samog vrednovanja upotrebljivosti provedena je pilotska studija s ispitnim korisnikom
K. Z., 9 godina, početnik. Ispitni korisnik je ostvario SUS rezultat 90. Pilotska studija je
pokazala da je sam proces testiranja dobro osmišljen, ali prilikom ispunjavanja upitnika
ispitni korisnik nije razumio sva pitanja. Isto tako, nakon završetka vrednovanja programa
Magic Desktop ispitni korisnik nije želio pristupiti testiranju Windows OSa.
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Slika 5 SUS upitnik korišten pri testiranju.
Zbog nerazumijevanja pitanja SUS upitnika pristupilo se ponovnim prijevodu istog. U to

svrhu su korištena tri ispitna korisnika (K. Z., 9 godina, početnik; N. Z., 7 godina, početnik; I.
Z., 11 godina, srednji korisnik) i tri vrednovatelja. Djeca su ispunjavala SUS upitnik vezano
za omiljenu igru. Razgovorom s djecom i ponavljam SUS upitnika, kreiran je SUS upitnik
prikazana na slici 5 koji je korišten za vrednovanje.
Uz izmijenjena pitanja, na prijedlog ispitnog korisnika skala s ocjenama je izmijenjena na
način da su pored brojčanih ocjena umetnuti tekstualni opisi ocjena i „smajlići“.
4. Rezultati vrednovanja
Vrednovanje je uspješno obavljeno prema planu testiranja. Vrednovanje upotrebljivosti
operativnog sustava Microsoft Windows OSa nije provedeno. Prilikom vrednovanja
upotrebljivosti Windows OSa djeca su rado radila 20 min u OSu, međutim nisu željeli obaviti
predviđena četiri zadatka. Ovakva reakcija djece je bila očekivana obzirom da su radila za
računalom 85 min do trenutka izvršenja zadatka. Isto tako uspoređivanje operativnog sustava
Microsoft Windows i programa Magic Desktop ne bi imalo smisla, obzirom da ispitanici
imaju iskustva u radu s Windowsima. Ovakvo vrednovanje bi se moglo provesti kada
ispitanici ne bi imali prethodnog iskustva ni u Windows OSu ni u Magic Desktopu [1].
Rezultati vrednovanja Magic Desktopa s karakteristikama ispitnih korisnika prikazani su u
tablici 2.
4.1 SUS rezultat
Prosječni SUS rezultat iznosi 85,77. Standardna devijacija je izračunata u MS Excelu
funkcijom STDEV i iznosi 11,79. Dakle ukupni SUS rezultat je: SUS=85,7711,79. Ovaj
rezultat se prema istraživanju Tulisa i Alberta može smatrati dobrim rezultatom (slika 6) [5].
Isto tako, ako promotrimo sliku 1 vidimo da je interval pouzdanosti kada se promatra šira
populacija između 50% i 95%. Djevojčice su postigle SUS rezultat (6 ispitnih korisnika):
SUS=89,586,6. Dječaci su postigli SUS rezultat (7 ispitnih korisnika): SUS=82,514,65. Iz
SUS rezultata za djevojčice i dječake možemo zaključiti da se djevojčicama program više
sviđa, međutim među djevojčicama se nalazi više početnika. Za potvrdu ovog rezultata
trebalo bi ponoviti testiranje, ali ovog puta s istim brojem dječaka i djevojčica iste razine
P - 593
znanja o radu na računalu. Ispitni korisnik K. Z. je ponovila testiranje i njen je rezultat
prikazan u tablici 2, ali njen SUS rezultat nije korišten u obradi podataka. Ispitni korisnik je u
pilotskoj studiji postigao SUS rezultat 90, a u ponovljenom testiranju 95.
Slika 6 Vrednovanje SUS rezultata.
4.2 Izvršenje zadataka

Svi ispitni korisnici su uspješno izvršili prvi zadatak (crtanje zadane slike) u predviđenom
vremenu, s tim da početnici koristili samo alat za prostoručno crtanje slike, a srednji i
napredni korisnici alate za crtanje geometrijskih oblika.
Drugi zadatak (pisanje teksta) su uspješno izvršili svi ispitni korisnici u zadanom vremenu,
osim ispitnog korisnika B. R. koji je koristio alat za crtanje za pisanje teksta.
Treći zadatak (igranje zadane igre) i četvrti zadatak (odlazak na web stranicu po želji) su svi
ispitni korisnici uspješno izvršili u zadanom vremenu.
Zadatke je trebalo zadavati različitim ispitnim korisnicima različitim redoslijedom da bi se
izbjegao efekt učenja u rješavanju zadataka, kako je to prikazano na slici 7 [5]. Međutim
obzirom da kod prvog zadatka slika koju su ispitni korisnici crtali bila projicirana na platno,
procijenjeno je da će različit redoslijed zadataka zbuniti ispitne korisnike. Obzirom da je 12
ispitnih korisnika uspješno izvršilo zadatak, nije bilo potrebe za promjenom rasporeda
zadataka.
P - 594
Slika 7 Primjer različitog redoslijeda izvođenja zadataka kod ispitnih korisnika.
4.3 Mišljenja ispitnih korisnika o programu

Svim ispitnim korisnicima se program svidio. Svidjele su im se igre i pristup Internetu.
Zamjerki na program nisu imali. Iz tablice 2 vidimo da početnici žele koristiti ovaj program
kao alternativu operativnom sustavu Microsoft Windows. Srednji i napredni ispitni korisnici
žele koristiti operativni sustav Microsoft Windows. Razlog tome je što pod Windowsima
imaju slobodu instaliranja programa i igara, te podešavanje računala (npr. Desktopa), dok
Magic Desktop ta prava ograničava.
Tablica 2 Rezultati vrednovanja Magic Desktopa SUS upitnikom.
SUS ocjene na pitanja upitnika
R.B. Inicijali Spol Godina Razred Znanje OS 1 2 3 4 5 6 7 8 9 10 SUS
1. N. Z. Ž 7 1 P MD 4 1 4 1 5 2 5 1 5 1 92,5
2. P. P. Ž 10 5 S MD 4 2 4 1 5 2 5 2 4 1 85
3. L. S. Ž 9 3 P MD 5 3 5 1 5 4 5 1 5 3 82,5
4. L. V. Ž 9 3 P MD 5 1 5 1 5 1 5 1 5 1 100
5. K. B. Ž 9 3 P MD 4 2 5 1 4 1 5 1 4 1 92,5
6. I. K. M 13 7 N W 5 1 5 1 5 1 5 1 5 1 100
7. D. P. M 12 5 S W 3 4 4 1 3 2 4 1 4 2 70
8. J. R. M 11 5 P MD 5 4 5 3 5 1 5 2 3 1 80
9. I. Z. M 11 5 S W 5 1 5 1 5 1 5 1 5 1 100
10. K. M. M 10 5 S W 4 1 4 2 4 1 4 2 5 2 82,5
11. A. K. M 10 5 S W 3 1 3 1 4 1 4 1 5 1 85
12. M. V. Ž 9 3 P MD 3 1 5 1 3 1 5 1 3 1 85
13. B. R. M 7 1 P MD 5 4 4 4 4 3 4 2 4 4 60
P.S. K. Z. Ž 9 3 P MD 5 1 5 2 4 1 5 1 5 1 95
Legenda: P.S. – pilotska studija, P- početnik, S-srednji korisnik, N-napredni korisnik, E-ekspert; MD-Magic
Desktop, W-MS Windows.
5. Zaključak
U radu je prikazan postupak i rezultat vrednovanja programa Magic Desktop. Vrednovanje je
provedeno SUS upitnikom na 13 ispitnih korisnika. Prosječan SUS rezultat iznosi 85,77, sa
standardnom devijacijom 11,79. SUS rezultat veći od 80 smatramo dobrim, međutim trebamo
biti svjesni da je u postupku vrednovanja sudjelovao malen broj ispitnih korisnika (13), tako
da se interval pouzdanosti kreće između 50% i 95%. Od ukupnog broja ispitnih korisnika njih
P - 595
12 je uspješno izvršilo sve zadatke, a svi ispitni korisnici su zadovoljni programom. Testiranje
je također pokazalo da početnici žele koristiti ovaj program, dok srednji i napredni korisnici
žele radije koristiti neki od Microsoftovih operativnih sustava. Uspješnost izvršenja zadataka
sugerira da je program jednostavan i intuitivan za korištenje.
S druge strane SUS upitnik nije primjeren djeci zbog problema kod razumijevanja pitanja, kao
i vrednovanja odgovora. Stoga bi kod vrednovanja upotrebljivosti bilo prikladnije koristiti
neku drugu metodu. Naime, prilikom provođenja pilotske studije ispitni korisnik je na pitanje
„Pretpostavljam da će većina djece brzo naučiti ovaj program“ dao ocjenu 5, da bi se kasnije
predomislio i promijenio ocjenu u 4 jer se sjetio da jedna prijateljica u razredu uopće ne zna
koristiti računalo. Tada je vrednovatelj opet objasnio pitanje pa je ispitni korisnik promijenio
ocjenu u 5.
Isto tako, može se postaviti pitanje vjerodostojnosti vrednovanja obzirom da je jedan od tri
vrednovatelja poznavao osobno većinu ispitanih korisnika, pa postoji vjerojatnost da su ispitni
korisnici davali odgovore za koje su smatrali da ih vrednovatelj želi čuti. Ipak, obzirom da su
sva tri vrednovatelja dobivala slične odgovore od djece možemo smatrati da su ispitni
korisnici iskreno odgovarali.
Samo ispitivanje se mora pažljivo isplanirati, posebno razmatrajući svaki korak obzirom da se
radi o specifičnim ispitnim korisnicima. Primjerice za ispunjavanje upitnika ispitnim
korisnicima je dana kemijska olovka, pa se javio problem obzirom da je dio ispitnih korisnika
htio promijeniti danu ocjenu.
Uspoređivanje SUS rezultata djevojčica i dječaka nije moguće u ovom testiranju zato što su
među djevojčicama prevladavali početnici, a kod dječaka srednji korisnici. Za usporedbu bi
trebalo imati ispitne korisnike iste razine znanja.
Reference
[1] American institutes for research: Windows XP Home Edition vs. Windows
Millennium Edition (ME) Comparison; New Engleand research center; November 2001.
[2] Donker A., Markopoulos P.: A comparison of think-aloud, questionnaires and
interviews for testing usability with children;
[3] Hana L., Risden K., Alexander K.: Guidelines for Usability Testing with Children,
Magazine interactions; Volume 4 Issue 5, Sept./Oct. 1997.
[4] Rubin J., Chisnell D.: Handbook of Usability Testing: How to Plan, Design, and
Conduct Effective Tests, Wiley Publishing, 2008.
[5] Tullis T., Albert B.: Measuring the User Experience – Collecting, Analyzing, and
Presenting Usability Metrics, Morgan Kaufmann, 2008.
P - 596
A Decision for Software Implementation Based on Usability
Evaluation
Siniša Zorica
Tonko Kovačević
Abstract. An open access to the Internet is unsafe for children and imposes parental control during its
use. There are numerous tools for parents to control unwanted content and provide a “safe Internet”
for the family. Another problem concerning children can be complex usage of modern operating
systems and that complexity requires constant help to children. Today there are programs that provide
both usage security and simplicity for children. One way to choose the best software is to enforce the
usability evaluation. The usability evaluation of computer systems is a very important step in the
introduction of new software whose results are used by managers and IT professionals. The evaluation
process of two different operating systems for children (Magic Desktop and Windows) is presented in
this paper. The children, as a test group, are deliberately chosen to show all the difficulties that may
occur in the evaluation process. The same process can be used in the usability evaluation of any kind
of programs for any group of users. The evaluation process was presented in details and the obtained
results were elaborated in the paper.
Keywords: usability evaluation, software implementation, children as test group
P - 597

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Track 1: Finance & Accounting in Search for New Solutions S-1

Track 2: New Challenges in Entrepreneurship, Tourism and Trade S - 37

TR02_S06 Victoria Trofimov, Claudia Melinte

Track 3: New Achievements in Mechanical Engineering S - 109

Key words: SMEs, financing, supports, restrictions, investments

2. Brief literature overview of financing SMEs in Croatia

3. Definition of SMEs in Republic of Croatia and the European Union

3.1 Importance of SMEs in Croatian economy

Table no.5: Structure of Employees in Small Businesses 2008 to 2011

The number of small Number of employees in Average - number of employees

2008 87.807 448.803 5.1

Table no. 6: Structure of Employees in Enterprises 2008 to 2011

The number of Number of employees in

There is sufficient equity funds, debt financing,

In addition to information on access to funding provided by the GEM research,

Domagoja Buljan Barbača

Key words: EU funds, absorption capacity, local government units financing

Figure 1: Funds available to Croatia before and after joining the EU

2. Split-Dalmatian County- strategy of development

2.1 Analysis of EU funds accessible to local government units

Figure 2 Structure of the questionnaire

Reason Average value

Goals Competitive Infrastructure Human resource Improvement of Strengthening

Year 2010 2011 2012 2013

Year 2014 2015 2016

Expected subjects of support Average value

Reason Average value

Expected subjects of support Average value

4. Conclusions and recommendations

Keywords: competition, financial market, banks, insurance, merger.

2. General characteristic of the bankingsector in the Republic of Moldova

3. The analysis of the competitive environment in the banking services market

national currency foreign currency

Figure 1 The difference between interestloans and deposits, based on NBM

[ 1] Anuarul Statistic al Republicii Moldova. Chișinău: Statistica, 2013. 572 p.

Key words: migration, associative economy, cooperatives, rural area, internationalization.

2. Dimension and versatility of migration processes for Moldova

-5,0 Chișinău North

Figure 1 Increase / decrease of population by regions of Moldova in 2007-2012, thousand persons

 Commitment to work is often illegal, evasion of taxes often results in loss of

3. Opportunities of co-operative sector to contribute to relax the migration intensity

1. Satisfying the needs and interests of cooperative members;

study abroad studies in the country

diversification of activities 3,7

development of international partnerships 14,9

development of ecological activities 15,3

career opportunities 23,4

higher salaries 37,1

the activity of cooperatives more profitable 5,6

Danijela Perkušić Malkoč

Keywords: user centred design, smart phones, iPhone

Table 2. Brands of mobile phones owned by students

I would buy different brand 9 19,6 20,5 100,0

Table4. Important attributes of mobile phones for students*

Abstract. Cooperatives, as successful models of socially responsible enterprises, are being

2. The new challenges in co-operative entrepreneurship

4. Correlation between research-based academic education and remodelling of

Concern for Communit

Influence on the policy of consumption

Protect the consumer