IRIS LONCAR | University of Dubrovnik (original) (raw)

Papers by IRIS LONCAR

International Journal of Economics and Business Research, 2021

The concept of financial literacy, as well as its constituent part-financial literacy of teenager... more The concept of financial literacy, as well as its constituent part-financial literacy of teenagers, has become a central topic of scientific and empirical practical research during the last two decades. Namely, the recent global financial crisis, which resulted in high unemployment rates, mortgage crisis, the growth of personal and public debt, inflation and a high level of financial uncertainty, has emphasized the importance of possessing financial knowledge and skills. Faced with contemporary financial trends, teenagers are forced to be familiar with basic financial terms, their interdependence and the regulatory instruments which affect them. The results of existing research imply that most of today's teenagers occasionally work, own accounts in financial institutions and decide on the purchase of goods and services. In such conditions, there is a logical demand for teenagers to become qualified in financial decision-making and money management. Furthermore, financial literacy is one of basic assumptions for starting an independent life. At the same time, the unexpected and surprising fact is that most of today's teenagers feel extreme financial anxiety and are in search of answers. The paper has been drafted in a way that it first defines the term financial literacy which has been adapted to the target group of teenage population, and afterwards it considers former research on the level of their financial literacy. The presented results of available research represent a starting assumption for recognizing the importance of financial literacy for teenagers. The final aim is to elaborate the level of financial literacy of target population in detail, and to create guidelines for awakening the teenagers and promoting financial literacy as an imperative of contemporary formal educational programmes.

The concept of financial literacy, as well as its constituent part-financial literacy of teenager... more The concept of financial literacy, as well as its constituent part-financial literacy of teenagers, has become a central topic of scientific and empirical practical research during the last two decades. Namely, the recent global financial crisis, which resulted in high unemployment rates, mortgage crisis, the growth of personal and public debt, inflation and a high level of financial uncertainty, has emphasized the importance of possessing financial knowledge and skills. Faced with contemporary financial trends, teenagers are forced to be familiar with basic financial terms, their interdependence and the regulatory instruments which affect them. The results of existing research imply that most of today's teenagers occasionally work, own accounts in financial institutions and decide on the purchase of goods and services. In such conditions, there is a logical demand for teenagers to become qualified in financial decision-making and money management. Furthermore, financial literacy is one of basic assumptions for starting an independent life. At the same time, the unexpected and surprising fact is that most of today's teenagers feel extreme financial anxiety and are in search of answers. The paper has been drafted in a way that it first defines the term financial literacy which has been adapted to the target group of teenage population, and afterwards it considers former research on the level of their financial literacy. The presented results of available research represent a starting assumption for recognizing the importance of financial literacy for teenagers. The final aim is to elaborate the level of financial literacy of target population in detail, and to create guidelines for awakening the teenagers and promoting financial literacy as an imperative of contemporary formal educational programmes.

Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, 2015

Sukladno svojoj definiciji računovodstvo bi trebalo predstavljati glavni izvor financijskih podat... more Sukladno svojoj definiciji računovodstvo bi trebalo predstavljati glavni izvor financijskih podataka i informacija o poslovnim događajima koji se odvijaju u poslovnim sustavima i njihovom okruženju. Kvalitetnim ustrojem računovodstva kao uslužne aktivnosti, koja opskrbljuje relevantnim informacijama zainteresirane korisnike, ispunjava se jedan od ključnih preduvjeta menadžerskog donošenje odgovarajućih poslovnih odluka. Međutim, inozemna iskustva koja su iskazana u objavljenim znanstvenim istraživanjima ukazuju na izostanak prevladavajuće računovodstvene podrške u procesima donošenja menadžerskih odluka, posebice onih strateških. Stoga je kao cilj ovog rada postavljeno utvrđivanje prisutnosti opisanih procesa u hrvatskom poslovnom okruženju. Za provedbu istraživanja odabrana je djelatnost hotelijerstva, a ovakav odabir nametnuo se zbog neprijeporne važnosti istaknute djelatnosti za afirmaciju nacionalne ekonomije s obzirom na izrazito propulzivan karakter ove grane gospodarstva koji se pozitivno odražava na razinu ukupne zaposlenosti i nacionalnog dohotka. Kako bi se spoznala zastupljenost računovodstva kao izvora informacija za menadžersko djelovanje i odlučivanje, provedeno je empirijsko istraživanje, a ciljnu populaciju su činili oni ugostiteljski poslovni sustavi koji se, sukladno Zakonu o ugostiteljskoj djelatnosti, svrstavaju u skupinu "Hoteli". Primjenom odgovarajućih statističkih metoda analizirani su i elaborirani podatci do kojih se došlo anketnim istraživanjem. S obzirom na skupinu ispitanika koji su participirali u istraživanju: menadžere uključene u procese donošenja poslovnih odluka, istraživanje će rezultirati uvidom u stanje računovodstvene prakse u hrvatskom hotelijerstvu. Dobiveni rezultati omogućit će unapređenje kvalitete računovodstvenog izvještavanja i stvorit će platformu za postizanje veće senzibilnosti računovodstva na promjene u okruženju, te poticanje njegove fleksibilnosti u reakcijama. Konačni doprinos ovog rada realizirat će se u mjeri u kojoj se njegovi rezultati budu iskoristili kao smjernica u izradi modela prilagodbe računovodstva potrebama upravljanja u uvjetima turbulentnog i nesigurnog globalnog okruženja, kao i u "proizvodnji" informacija veće uporabne vrijednosti.

Internalization of business activities and international transfer of capital, as the most attract... more Internalization of business activities and international transfer of capital, as the most attractive form of international cooperation, are the main features of global economy in the recent twenty years. Existing theoretical and empirical research have revealed many characteristically important factors in explaining motives and trends of capital flow. Among them, the most significant impact on this paper was left by the research of The Organization for International Investment (OFII) and PricewaterhouseCoopers LPP (PwC) which indicated that corporate tax rate and transfer pricing rules are the most impactful factors in reaching decisions regarding the directing of business towards US insourcing subsidiaries. Similar results were obtained from the research conducted in particular European countries. However, while defining the factors affecting international insourcing, the existing correlation between Advance Pricing Arrangements (APAs), as a specific form of transfer pricing regula...

Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvir... more Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvirima, tek tijekom posljednjih dvadesetak godina. S obzirom na nisku razinu financijskog znanja velikog dijela stanovnistva, te cinjenicu da financijska edukacija nije dio svih nastavnih programa u Hrvatskoj, cilj ovog rada bio je ukazati na njezinu svrsishodnost i nužnost implementacije. U radu se na uzorku populacije studenata prve godine preddiplomskih studija Odjela ekonomije i poslovne ekonomije Sveucilista u Dubrovniku analizira razina financijskog znanja. Podatci dobiveni anketiranjem studenata obrađeni su deskriptivnim i neparametrijskim statistickim metodama. Analiza je rezultirala spoznajama da su studenti s prethodnim srednjoskolskim ekonomskim obrazovanjem na pocetku studija pokazali visi stupanj financijskog znanja, dok je na kraju prve godine studija znacajno podignuta razina financijskog znanja svih studenata. Istaknuto doprinosi stavovima da bi obvezna financijska edukacija...

Recent global economic and financial crisis, besides affecting economic and financial sector, als... more Recent global economic and financial crisis, besides affecting economic and financial sector, also affected a wide circle of individuals – credit payers who were not able to settle their debts, partly due to the growth of interest rates and partly because of a lack of personal income. Namely, at the beginning, the policy of low interest rates attracted a great number of borrowers with relatively low credit rating ; however, the subsequent growth of interest rates caused their insolvency and enormous indebtedness. In an attempt to overcome financial crisis and prevent its recurrence, the world leading countries conciliated on a set of measures for the regulation of business on financial markets. These measures, among other things, define the obligation of consumer protection by transparent information on financial products and accompanying risks. However, numerous researches have indicated that most of population do not have a satisfying level of knowledge on basic financial categori...

DAAAM Proceedings, 2011

The objective of this paper is to give an insight into the main structural features of the Croati... more The objective of this paper is to give an insight into the main structural features of the Croatian banking sector: it's classification according to the size of assets, the ownership structure and concentration ratios. The authors find it interesting to analyze the mentioned structural features of the Croatian banking sector, since banking in Republic of Croatia has been transformed from a problem sector into a propulsive sector which managed to achieve relatively stable results despite the oscillations caused by the crisis from 2008/2009. Moreover, Croatian banking sector becomes very compatible with the EU banking system, thanks to its organizational and functional structure, i.e. due to its structural features.

International DAAAM Symposium "Intelligent Manufacturing & Automation : Power Knowledge and Creativity" (22 ; 2011), 2011

The objective of this paper is to give an insight into the main structural features of the Croati... more The objective of this paper is to give an insight into the main structural features of the Croatian banking sector: it’s classification according to the size of assets, the ownership structure and concentration ratios. The authors find it interesting to analyze the mentioned structural features of the Croatian banking sector, since banking in Republic of Croatia has been transformed from a problem sector into a propulsive sector which managed to achieve relatively stable results despite the oscillations caused by the crisis from 2008/2009. Moreover, Croatian banking sector becomes very compatible with the EU banking system, thanks to its organizational and functional structure, i.e. due to its structural features.

Internalization of business activities and international transfer of capital, as the most attract... more Internalization of business activities and international transfer of capital, as the most attractive form of international cooperation, are the main features of global economy in the recent twenty years. Existing theoretical and empirical research have revealed many characteristically important factors in explaining motives and trends of capital flow. Among them, the most significant impact on this paper was left by the research of The Organization for International Investment (OFII) and PricewaterhouseCoopers LPP (PwC) which indicated that corporate tax rate and transfer pricing rules are the most impactful factors in reaching decisions regarding the directing of business towards US insourcing subsidiaries. Similar results were obtained from the research conducted in particular European countries. However, while defining the factors affecting international insourcing, the existing correlation between Advance Pricing Arrangements (APAs), as a specific form of transfer pricing regula...

Most authors agree that financial, i.e. economic education is a key determinant of the level of f... more Most authors agree that financial, i.e. economic education is a key determinant of the level of financial knowledge and, consequently, that knowledge is a key component of prosperous and efficient financial behaviour. Relevant researches, carried out at the national and international level, have indicated a relatively low level of financial knowledge of economics students. Based on these postulates, this paper aims to analyse the level of financial knowledge of the population of the economic university students and intends to evaluate the relationship of financial knowledge with their obtained educational level. The research results serve to confirm the hypothesis: higher level of economic education implies higher financial knowledge of students. The survey was conducted at the Department of Economics and Business Economics of the University of Dubrovnik. It lasted for two months (May- June 2012) and involved 233 economics students. Students were classified in five groups according ...

Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvir... more Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvirima, tek tijekom posljednjih dvadesetak godina. S obzirom na nisku razinu financijskog znanja velikog dijela stanovnistva, te cinjenicu da financijska edukacija nije dio svih nastavnih programa u Hrvatskoj, cilj ovog rada bio je ukazati na njezinu svrsishodnost i nužnost implementacije. U radu se na uzorku populacije studenata prve godine preddiplomskih studija Odjela ekonomije i poslovne ekonomije Sveucilista u Dubrovniku analizira razina financijskog znanja. Podatci dobiveni anketiranjem studenata obrađeni su deskriptivnim i neparametrijskim statistickim metodama. Analiza je rezultirala spoznajama da su studenti s prethodnim srednjoskolskim ekonomskim obrazovanjem na pocetku studija pokazali visi stupanj financijskog znanja, dok je na kraju prve godine studija znacajno podignuta razina financijskog znanja svih studenata. Istaknuto doprinosi stavovima da bi obvezna financijska edukacija...

Recent global economic and financial crisis, besides affecting economic and financial sector, als... more Recent global economic and financial crisis, besides affecting economic and financial sector, also affected a wide circle of individuals – credit payers who were not able to settle their debts, partly due to the growth of interest rates and partly because of a lack of personal income. Namely, at the beginning, the policy of low interest rates attracted a great number of borrowers with relatively low credit rating ; however, the subsequent growth of interest rates caused their insolvency and enormous indebtedness. In an attempt to overcome financial crisis and prevent its recurrence, the world leading countries conciliated on a set of measures for the regulation of business on financial markets. These measures, among other things, define the obligation of consumer protection by transparent information on financial products and accompanying risks. However, numerous researches have indicated that most of population do not have a satisfying level of knowledge on basic financial categori...

Journal of Educational and Social Research, Aug 5, 2014

Most authors agree that financial, i.e. economic education is a key determinant of the level of f... more Most authors agree that financial, i.e. economic education is a key determinant of the level of financial knowledge and, consequently, that knowledge is a key component of prosperous and efficient financial behaviour. Relevant researches, carried out at the national and international level, have indicated a relatively low level of financial knowledge of economics students. Based on these postulates, this paper aims to analyse the level of financial knowledge of the population of the economic university students and intends to evaluate the relationship of financial knowledge with their obtained educational level. The research results serve to confirm the hypothesis: higher level of economic education implies higher financial knowledge of students. The survey was conducted at the Department of Economics and Business Economics of the University of Dubrovnik. It lasted for two months (May -June 2012) and involved 233 economics students. Students were classified in five groups according to their level of education. The main results indicate that the financial knowledge of economics students increases over time as a result of a positive influence of economic university education.

Journal of Educational and Social Research, Aug 5, 2014

Most authors agree that financial, i.e. economic education is a key determinant of the level of f... more Most authors agree that financial, i.e. economic education is a key determinant of the level of financial knowledge and, consequently, that knowledge is a key component of prosperous and efficient financial behaviour. Relevant researches, carried out at the national and international level, have indicated a relatively low level of financial knowledge of economics students. Based on these postulates, this paper aims to analyse the level of financial knowledge of the population of the economic university students and intends to evaluate the relationship of financial knowledge with their obtained educational level. The research results serve to confirm the hypothesis: higher level of economic education implies higher financial knowledge of students. The survey was conducted at the Department of Economics and Business Economics of the University of Dubrovnik. It lasted for two months (May -June 2012) and involved 233 economics students. Students were classified in five groups according to their level of education. The main results indicate that the financial knowledge of economics students increases over time as a result of a positive influence of economic university education.

izlazi u samo elektroničkom izdanju: NE

Pregled bibliografske jedinice broj: 554844. Časopis. Autori: Lončar, Iris; Golemac, Zrinka; Vida... more Pregled bibliografske jedinice broj: 554844. Časopis. Autori: Lončar, Iris; Golemac, Zrinka; Vidak, Nives. Naslov: Regulation of transfer pricing in Croatian banking industry. Izvornik: International journal of management cases (1741-6264) 13 (2011), 4; 94-106. Vrsta rada: članak. ...

XXXIX SIMPOZIJ Financijski i računovodstveni aspekti …, Jan 1, 2004

International Journal of Economics and Business Research, 2021

The concept of financial literacy, as well as its constituent part-financial literacy of teenager... more The concept of financial literacy, as well as its constituent part-financial literacy of teenagers, has become a central topic of scientific and empirical practical research during the last two decades. Namely, the recent global financial crisis, which resulted in high unemployment rates, mortgage crisis, the growth of personal and public debt, inflation and a high level of financial uncertainty, has emphasized the importance of possessing financial knowledge and skills. Faced with contemporary financial trends, teenagers are forced to be familiar with basic financial terms, their interdependence and the regulatory instruments which affect them. The results of existing research imply that most of today's teenagers occasionally work, own accounts in financial institutions and decide on the purchase of goods and services. In such conditions, there is a logical demand for teenagers to become qualified in financial decision-making and money management. Furthermore, financial literacy is one of basic assumptions for starting an independent life. At the same time, the unexpected and surprising fact is that most of today's teenagers feel extreme financial anxiety and are in search of answers. The paper has been drafted in a way that it first defines the term financial literacy which has been adapted to the target group of teenage population, and afterwards it considers former research on the level of their financial literacy. The presented results of available research represent a starting assumption for recognizing the importance of financial literacy for teenagers. The final aim is to elaborate the level of financial literacy of target population in detail, and to create guidelines for awakening the teenagers and promoting financial literacy as an imperative of contemporary formal educational programmes.

The concept of financial literacy, as well as its constituent part-financial literacy of teenager... more The concept of financial literacy, as well as its constituent part-financial literacy of teenagers, has become a central topic of scientific and empirical practical research during the last two decades. Namely, the recent global financial crisis, which resulted in high unemployment rates, mortgage crisis, the growth of personal and public debt, inflation and a high level of financial uncertainty, has emphasized the importance of possessing financial knowledge and skills. Faced with contemporary financial trends, teenagers are forced to be familiar with basic financial terms, their interdependence and the regulatory instruments which affect them. The results of existing research imply that most of today's teenagers occasionally work, own accounts in financial institutions and decide on the purchase of goods and services. In such conditions, there is a logical demand for teenagers to become qualified in financial decision-making and money management. Furthermore, financial literacy is one of basic assumptions for starting an independent life. At the same time, the unexpected and surprising fact is that most of today's teenagers feel extreme financial anxiety and are in search of answers. The paper has been drafted in a way that it first defines the term financial literacy which has been adapted to the target group of teenage population, and afterwards it considers former research on the level of their financial literacy. The presented results of available research represent a starting assumption for recognizing the importance of financial literacy for teenagers. The final aim is to elaborate the level of financial literacy of target population in detail, and to create guidelines for awakening the teenagers and promoting financial literacy as an imperative of contemporary formal educational programmes.

Zbornik radova Ekonomskog fakulteta Sveučilišta u Mostaru, 2015

Sukladno svojoj definiciji računovodstvo bi trebalo predstavljati glavni izvor financijskih podat... more Sukladno svojoj definiciji računovodstvo bi trebalo predstavljati glavni izvor financijskih podataka i informacija o poslovnim događajima koji se odvijaju u poslovnim sustavima i njihovom okruženju. Kvalitetnim ustrojem računovodstva kao uslužne aktivnosti, koja opskrbljuje relevantnim informacijama zainteresirane korisnike, ispunjava se jedan od ključnih preduvjeta menadžerskog donošenje odgovarajućih poslovnih odluka. Međutim, inozemna iskustva koja su iskazana u objavljenim znanstvenim istraživanjima ukazuju na izostanak prevladavajuće računovodstvene podrške u procesima donošenja menadžerskih odluka, posebice onih strateških. Stoga je kao cilj ovog rada postavljeno utvrđivanje prisutnosti opisanih procesa u hrvatskom poslovnom okruženju. Za provedbu istraživanja odabrana je djelatnost hotelijerstva, a ovakav odabir nametnuo se zbog neprijeporne važnosti istaknute djelatnosti za afirmaciju nacionalne ekonomije s obzirom na izrazito propulzivan karakter ove grane gospodarstva koji se pozitivno odražava na razinu ukupne zaposlenosti i nacionalnog dohotka. Kako bi se spoznala zastupljenost računovodstva kao izvora informacija za menadžersko djelovanje i odlučivanje, provedeno je empirijsko istraživanje, a ciljnu populaciju su činili oni ugostiteljski poslovni sustavi koji se, sukladno Zakonu o ugostiteljskoj djelatnosti, svrstavaju u skupinu "Hoteli". Primjenom odgovarajućih statističkih metoda analizirani su i elaborirani podatci do kojih se došlo anketnim istraživanjem. S obzirom na skupinu ispitanika koji su participirali u istraživanju: menadžere uključene u procese donošenja poslovnih odluka, istraživanje će rezultirati uvidom u stanje računovodstvene prakse u hrvatskom hotelijerstvu. Dobiveni rezultati omogućit će unapređenje kvalitete računovodstvenog izvještavanja i stvorit će platformu za postizanje veće senzibilnosti računovodstva na promjene u okruženju, te poticanje njegove fleksibilnosti u reakcijama. Konačni doprinos ovog rada realizirat će se u mjeri u kojoj se njegovi rezultati budu iskoristili kao smjernica u izradi modela prilagodbe računovodstva potrebama upravljanja u uvjetima turbulentnog i nesigurnog globalnog okruženja, kao i u "proizvodnji" informacija veće uporabne vrijednosti.

Internalization of business activities and international transfer of capital, as the most attract... more Internalization of business activities and international transfer of capital, as the most attractive form of international cooperation, are the main features of global economy in the recent twenty years. Existing theoretical and empirical research have revealed many characteristically important factors in explaining motives and trends of capital flow. Among them, the most significant impact on this paper was left by the research of The Organization for International Investment (OFII) and PricewaterhouseCoopers LPP (PwC) which indicated that corporate tax rate and transfer pricing rules are the most impactful factors in reaching decisions regarding the directing of business towards US insourcing subsidiaries. Similar results were obtained from the research conducted in particular European countries. However, while defining the factors affecting international insourcing, the existing correlation between Advance Pricing Arrangements (APAs), as a specific form of transfer pricing regula...

Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvir... more Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvirima, tek tijekom posljednjih dvadesetak godina. S obzirom na nisku razinu financijskog znanja velikog dijela stanovnistva, te cinjenicu da financijska edukacija nije dio svih nastavnih programa u Hrvatskoj, cilj ovog rada bio je ukazati na njezinu svrsishodnost i nužnost implementacije. U radu se na uzorku populacije studenata prve godine preddiplomskih studija Odjela ekonomije i poslovne ekonomije Sveucilista u Dubrovniku analizira razina financijskog znanja. Podatci dobiveni anketiranjem studenata obrađeni su deskriptivnim i neparametrijskim statistickim metodama. Analiza je rezultirala spoznajama da su studenti s prethodnim srednjoskolskim ekonomskim obrazovanjem na pocetku studija pokazali visi stupanj financijskog znanja, dok je na kraju prve godine studija znacajno podignuta razina financijskog znanja svih studenata. Istaknuto doprinosi stavovima da bi obvezna financijska edukacija...

Recent global economic and financial crisis, besides affecting economic and financial sector, als... more Recent global economic and financial crisis, besides affecting economic and financial sector, also affected a wide circle of individuals – credit payers who were not able to settle their debts, partly due to the growth of interest rates and partly because of a lack of personal income. Namely, at the beginning, the policy of low interest rates attracted a great number of borrowers with relatively low credit rating ; however, the subsequent growth of interest rates caused their insolvency and enormous indebtedness. In an attempt to overcome financial crisis and prevent its recurrence, the world leading countries conciliated on a set of measures for the regulation of business on financial markets. These measures, among other things, define the obligation of consumer protection by transparent information on financial products and accompanying risks. However, numerous researches have indicated that most of population do not have a satisfying level of knowledge on basic financial categori...

DAAAM Proceedings, 2011

The objective of this paper is to give an insight into the main structural features of the Croati... more The objective of this paper is to give an insight into the main structural features of the Croatian banking sector: it's classification according to the size of assets, the ownership structure and concentration ratios. The authors find it interesting to analyze the mentioned structural features of the Croatian banking sector, since banking in Republic of Croatia has been transformed from a problem sector into a propulsive sector which managed to achieve relatively stable results despite the oscillations caused by the crisis from 2008/2009. Moreover, Croatian banking sector becomes very compatible with the EU banking system, thanks to its organizational and functional structure, i.e. due to its structural features.

International DAAAM Symposium "Intelligent Manufacturing & Automation : Power Knowledge and Creativity" (22 ; 2011), 2011

The objective of this paper is to give an insight into the main structural features of the Croati... more The objective of this paper is to give an insight into the main structural features of the Croatian banking sector: it’s classification according to the size of assets, the ownership structure and concentration ratios. The authors find it interesting to analyze the mentioned structural features of the Croatian banking sector, since banking in Republic of Croatia has been transformed from a problem sector into a propulsive sector which managed to achieve relatively stable results despite the oscillations caused by the crisis from 2008/2009. Moreover, Croatian banking sector becomes very compatible with the EU banking system, thanks to its organizational and functional structure, i.e. due to its structural features.

Internalization of business activities and international transfer of capital, as the most attract... more Internalization of business activities and international transfer of capital, as the most attractive form of international cooperation, are the main features of global economy in the recent twenty years. Existing theoretical and empirical research have revealed many characteristically important factors in explaining motives and trends of capital flow. Among them, the most significant impact on this paper was left by the research of The Organization for International Investment (OFII) and PricewaterhouseCoopers LPP (PwC) which indicated that corporate tax rate and transfer pricing rules are the most impactful factors in reaching decisions regarding the directing of business towards US insourcing subsidiaries. Similar results were obtained from the research conducted in particular European countries. However, while defining the factors affecting international insourcing, the existing correlation between Advance Pricing Arrangements (APAs), as a specific form of transfer pricing regula...

Most authors agree that financial, i.e. economic education is a key determinant of the level of f... more Most authors agree that financial, i.e. economic education is a key determinant of the level of financial knowledge and, consequently, that knowledge is a key component of prosperous and efficient financial behaviour. Relevant researches, carried out at the national and international level, have indicated a relatively low level of financial knowledge of economics students. Based on these postulates, this paper aims to analyse the level of financial knowledge of the population of the economic university students and intends to evaluate the relationship of financial knowledge with their obtained educational level. The research results serve to confirm the hypothesis: higher level of economic education implies higher financial knowledge of students. The survey was conducted at the Department of Economics and Business Economics of the University of Dubrovnik. It lasted for two months (May- June 2012) and involved 233 economics students. Students were classified in five groups according ...

Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvir... more Problem financijske (ne)pismenosti spoznat je na međunarodnoj razini, pa tako i u hrvatskim okvirima, tek tijekom posljednjih dvadesetak godina. S obzirom na nisku razinu financijskog znanja velikog dijela stanovnistva, te cinjenicu da financijska edukacija nije dio svih nastavnih programa u Hrvatskoj, cilj ovog rada bio je ukazati na njezinu svrsishodnost i nužnost implementacije. U radu se na uzorku populacije studenata prve godine preddiplomskih studija Odjela ekonomije i poslovne ekonomije Sveucilista u Dubrovniku analizira razina financijskog znanja. Podatci dobiveni anketiranjem studenata obrađeni su deskriptivnim i neparametrijskim statistickim metodama. Analiza je rezultirala spoznajama da su studenti s prethodnim srednjoskolskim ekonomskim obrazovanjem na pocetku studija pokazali visi stupanj financijskog znanja, dok je na kraju prve godine studija znacajno podignuta razina financijskog znanja svih studenata. Istaknuto doprinosi stavovima da bi obvezna financijska edukacija...

Recent global economic and financial crisis, besides affecting economic and financial sector, als... more Recent global economic and financial crisis, besides affecting economic and financial sector, also affected a wide circle of individuals – credit payers who were not able to settle their debts, partly due to the growth of interest rates and partly because of a lack of personal income. Namely, at the beginning, the policy of low interest rates attracted a great number of borrowers with relatively low credit rating ; however, the subsequent growth of interest rates caused their insolvency and enormous indebtedness. In an attempt to overcome financial crisis and prevent its recurrence, the world leading countries conciliated on a set of measures for the regulation of business on financial markets. These measures, among other things, define the obligation of consumer protection by transparent information on financial products and accompanying risks. However, numerous researches have indicated that most of population do not have a satisfying level of knowledge on basic financial categori...

Journal of Educational and Social Research, Aug 5, 2014

Most authors agree that financial, i.e. economic education is a key determinant of the level of f... more Most authors agree that financial, i.e. economic education is a key determinant of the level of financial knowledge and, consequently, that knowledge is a key component of prosperous and efficient financial behaviour. Relevant researches, carried out at the national and international level, have indicated a relatively low level of financial knowledge of economics students. Based on these postulates, this paper aims to analyse the level of financial knowledge of the population of the economic university students and intends to evaluate the relationship of financial knowledge with their obtained educational level. The research results serve to confirm the hypothesis: higher level of economic education implies higher financial knowledge of students. The survey was conducted at the Department of Economics and Business Economics of the University of Dubrovnik. It lasted for two months (May -June 2012) and involved 233 economics students. Students were classified in five groups according to their level of education. The main results indicate that the financial knowledge of economics students increases over time as a result of a positive influence of economic university education.

Journal of Educational and Social Research, Aug 5, 2014

Most authors agree that financial, i.e. economic education is a key determinant of the level of f... more Most authors agree that financial, i.e. economic education is a key determinant of the level of financial knowledge and, consequently, that knowledge is a key component of prosperous and efficient financial behaviour. Relevant researches, carried out at the national and international level, have indicated a relatively low level of financial knowledge of economics students. Based on these postulates, this paper aims to analyse the level of financial knowledge of the population of the economic university students and intends to evaluate the relationship of financial knowledge with their obtained educational level. The research results serve to confirm the hypothesis: higher level of economic education implies higher financial knowledge of students. The survey was conducted at the Department of Economics and Business Economics of the University of Dubrovnik. It lasted for two months (May -June 2012) and involved 233 economics students. Students were classified in five groups according to their level of education. The main results indicate that the financial knowledge of economics students increases over time as a result of a positive influence of economic university education.

izlazi u samo elektroničkom izdanju: NE

Pregled bibliografske jedinice broj: 554844. Časopis. Autori: Lončar, Iris; Golemac, Zrinka; Vida... more Pregled bibliografske jedinice broj: 554844. Časopis. Autori: Lončar, Iris; Golemac, Zrinka; Vidak, Nives. Naslov: Regulation of transfer pricing in Croatian banking industry. Izvornik: International journal of management cases (1741-6264) 13 (2011), 4; 94-106. Vrsta rada: članak. ...

XXXIX SIMPOZIJ Financijski i računovodstveni aspekti …, Jan 1, 2004