We analyzed and discussed bathing water quality at 11 official bathing sites in Kaštela (Croatia) in the period 2009-2022. The results showed spatial and temporal variations in quality. The worst ...bathing water quality was in the eastern part of the area, at beaches Torac, Kamp and Gojača. Levels of indicator microorganisms at identified sources of fecal pollution near these beaches indicate a significant load of fecal material to these areas. The observed decrease in annual fecal indicator bacteria exceedances, while not statistically significant, indicates a trend toward improvement in water quality. The number of sites with worse annual and final assessment showed a decreasing trend only since 2017 and 2020, respectively, which is not a ‘sufficient’ time period to draw a clear conclusion about the trend. The improvements are probably the result of intensive work in recent years to improve the sewage system in the area. In the annual and final assessment, bathing sites from Kaštela with ‘poor’ water quality accounted on average for more than 27% of all waters with ‘poor’ quality in Croatia. This implies that additional efforts are needed to eliminate the sources of fecal pollution in the area.
U ovom smo radu analizirali kvalitetu mora za kupanje na 11 službenih plaža u Kaštelima (Hrvatska) u razdoblju 2009.-2022. Rezultati su pokazali prostorne i vremenske varijacije kvalitete. Najlošija kvaliteta mora za kupanje zabilježena je u istočnom dijelu područja, na plažama Torac, Kamp i Gojača. Razine indikatorskih mikroorganizama na utvrđenim izvorima fekalnog onečišćenja u blizini ovih plaža ukazuju na značajno opterećenje fekalnim materijalom u ovim područjima. Iako trend smanjena broja prekoračenja graničnih vrijednosti indikatorskih mikroorganizama tijekom godine nije statistički značajan, ipak upućuje na poboljšanja. Broj lokacija s lošijom godišnjom i konačnom ocjenom pokazuje trend pada tek od 2017. odnosno 2020. godine, što nije dovoljno vremensko razdoblje da bi se moglo jasno zaključiti o trendu. Poboljšanja su vjerojatno rezultat intenzivnog rada na poboljšanju kanalizacijskog sustava na tom području u posljednjih nekoliko godina. U godišnjoj i konačnoj ocjeni, kaštelanske plaže s nezadovoljavajućom kvalitetom mora u prosjeku su činile više od 27% svih plaža nezadovoljavajuće kvalitete u Hrvatskoj. To ukazuje da su potrebni dodatni napori za uklanjanje izvora fekalnog onečišćenja na cijelom području.
This study deals with directive sequences in mobility practices when people with dementia are assisted to sit at the dinner table. By using multimodal analysis of interaction, we highlight how ...caregivers, often in encounter with more debilitated residents, may deconstruct the entire activity of sitting down on a chair into smaller practical projects and move from mitigated directives with indirect forms to more imperative formats which are shorter, clearer and more lucid in their turn design. In our data set, directives in both downgraded or upgraded forms are accompanied by embodied linguistic and haptic resources and are hardly ever used to claim authority over the residents, but as communicative resources to help people with dementia to perform an instructed action.
Die vorliegende Studie befasst sich mit direktiven Sequenzen innerhalb mobiler Aktivitäten, in denen Menschen mit Demenz dabei unterstützt werden, am Esstisch Platz zu nehmen. Durch den Einsatz multimodaler Interaktionsanalysen zeigen wir, wie Pflegende, oft mit stärker geschwächten Bewohner*innen, die gesamte Aktivität des Hinsetzens auf einen Stuhl in kleinere Projekte zerlegen und von abgeschwächten, indirekten Anweisungen zu mehr imperativen Formaten übergehen, die kürzer, klarer und deutlicher in ihrem Turn-Design sind. In unserem Datensatz werden sowohl abgeschwächtere als auch direkterere Anweisungen von verkörperten sprachlichen und haptischen Ressourcen begleitet. Fast nie werden sie dazu verwendet, Autorität gegen über den Bewohner*innen zu beanspruchen, sondern als kommunikative Ressourcen, um Menschen mit Demenz dabei zu helfen, eine angewiesene Handlung durch zuführen.
Načela radnog prava, a time i prava sigurnosti na radu i zaštite zdravija radnika na radu, temelj su pravnim vrelima koja ureduju pitanja i odnose u tom području. Uz univerzalne pravne norme, posebnu ...ulogu imaju pravni propisi koji čine europsko pravo zaštite na radu (primarnog i sekundarnog karaktera) kao dio pravne stečevine EU-a (acquis communautaire3). Kao zakonodavac u EU tu su Europski parlament i Vijeće EU-a (dok pravo zakonodavne inicijative „pripada" Europskoj komisiji) što je osobito istaknuto u sekundarnim vrelima prava (direktivama, uredbama, odlukama i sporazumima). Obveze države članice EU-a su da „preuzme" odredene direktive u svoj pravni sustav i da „ostvari cilj zadan direktivama". Pri tome su načela ispred pravne norme, u pravnoj normi i u primjeni (i zaštiti) pravne norme. Uvijek, u stvaranju, primjeni i zaštiti pravne norme (u hipotezi, dispoziciji i sankciji) „stoji" načelo. To se u svemu odnosi i na zakonodavstvo EU-a i na nacionalno zakonodavstvo o zaštiti na radu. Temeljna načela „postavila,, je Direktiva İ989/39İ/EEC, koja su prenesena u brojne („pojedinačne") direktive („kćeri") i druge kojima se ureduje zaštita na radu (specifične mjere, sredstva, djelatnosti, aktivnosti i drugo). U sadržaju ovog rada posebni dio odnosi se na uskladenost zakonodavstva Republike Hrvatske s direktivama EU-a u području zaštite na radu.
U ovome se radu razmatraju postupci utvrđivanja i oporezivanja nesrazmjera dohotka i imovine kroz prizmu administrativne suradnje i pitanje tereta dokazivanja. Naime, kao i u drugim poreznim ...postupcima, teret dokazivanja treba biti podijeljen po kriterijima porezne pravednosti između poreznog obveznika i poreznog tijela. Prije svega, u radu će biti prikazana administrativna suradnja koja često prethodi i koja je nužna za pokretanje spomenutih postupaka, ali i kako je pandemija COVID-a 19 utjecala na takvu suradnju. Važno je na početku i definirati pojam nesrazmjera dohotka i imovine. Cilj ove analize jest istražiti pravila o teretu dokazivanja u takvim postupcima te prikazati kako se pravila o teretu dokazivanja provode u praksi. Proučit će se i praksa CJEU-a, koji je svojom interpretacijom europskih propisa donio značajne zaključke kako teret dokazivanja u poreznim postupcima treba biti raspodijeljen. Postupci utvrđivanja nesrazmjera dohotka i imovine zanimljivi su zbog svoga značaja, a taj značaj ne predstavlja broj predmeta, već u prvome redu iznos poreza koji bi trebao biti uplaćen u državni proračun. Naposljetku, u radu će se ilustrirati kako funkcioniraju odnosno kako bi trebala funkcionirati pravila o teretu dokazivanja u alternativnim načinima rješavanja poreznih sporova.
This paper is considering the procedure of determination of disproportionate assets through the prism of the administative cooperation and the question of the burden of proof. Namely, as in other tax processes the burden of proof should be divided by the criteria of tax fairness between the taxpayer and the tax administration. First of all, in this work will be illustrated the administrative cooperation which often preceding and which is necessary for the initialization of the mentioned processes, but also how was the pandemic impact of COVID-19 on such cooperation. At the beginning is also important to determinate the definition of the notion of disproportionate assets. The aim of this analysis is to examine the rules on the burden of proof in such processes and to show how these rules on the burden of proof are implemented in practice. In the work also will be examined the case law of the CJEU, who with the interpretation of the EU law has adopted remarkable conclusions on how the burden of proof should be divided in tax processes. The processes of determination of disproportionate assets are interesting because of their importance, but that importance is not arising from the number of cases. The importance is visible from the amount of taxes which should be paid to the national budget. Finally, in the work will be illustrated how functionate i. e. how should function the rules on the burden of proof in the alternative tax dispute resolution.
Im öffentlichen Diskurs über Unterschiede zwischen Deutschland und der deutschsprachigen Schweiz ist häufig das Stereotyp anzutreffen, dass Deutsche in der Kommunikation direkter agieren. ...Variationell-pragmatische Studien, die das kommunikative Verhalten in Deutschland und der deutschsprachigen Schweiz kontrastieren, existieren bislang jedoch nicht. In dieser Studie werden die Ergebnisse aus einer Online-Umfrage und fünf Fokusgruppen-Interviews vorgestellt, mit denen die Variation hinsichtlich der Realisierung/Bewertung von Aufforderungen zwischen verschiedenen Regionen innerhalb Deutschlands und der deutschsprachigen Schweiz untersucht wird. Dabei bestätigen die Fokusgruppen-Interviews, dass es aus interkultureller Perspektive ein großes Bewusstsein für Unterschiede im kommunikativen Verhalten gibt. Die Ergebnisse der Online-Umfrage zeigen, dass konventionelle Indirektheit und Hedging-Strategien tatsächlich vom Norden des untersuchten Gebiets nach Süden hin zunehmen. Dabei zeigt sich jedoch auch, dass sich das Alemannische auf deutscher und Schweizer Seite weitestgehend homogen verhält, was Generalisierungen widerspricht, die ausschließlich auf nationale Staatlichkeit abheben.
In the public discourse on differences between Germany and German-speaking Switzerland, the stereotype that Germans act more directly in communication is often found. Variational-pragmatic studies that contrast the communicative behaviour in Germany and German-speaking Switzerland do not yet exist. This study presents the results of an online survey and five focus group interviews that examine the variation in the realization/evaluation of requests between different regions within Germany and German-speaking Switzerland. The focus group interviews confirm that there is a great awareness of differences in communicative behaviour from an intercultural perspective. The results of the online survey show that conventional indirectness and hedging strategies are indeed increasing from the north of the investigated area to the south. However, it also shows that the Alemannic language behaves homogeneously on the German and Swiss sides, which contradicts generalizations that emphasize national statehood.
The paper gives an account of a subtype of Danish non-finite constructions that express a theme argument's movement towards a goal. They are termed ‘directive dynamic-locative non-finite ...predications’. The structural analysis shows that the construction has two variants: 1. a non-agentive variant with two arguments: a theme and a locative goal; and 2. a causative variant with three arguments, i.e. additionally an agentive argument. In both cases an adverb functions as the head of the construction.
In the previous literature, it has been argued that the construction codes for mood, distinguishing between directives and non-directives realized as a topological paradigm (Hansen & Heltoft 2011). However, I show that the variants are not formally distinguished. Both variants are, though, in complementary distribution, with the prototypical directive variant only occurring with present time reference and the narrative variant only occurring with past time reference. The directive and the narrative variant are analysed as polysemous and resemble historical imperatives.
Based on the co-occurrence of clausal adverbials with the construction, it is argued that a structural analysis (in terms of categorical dependency to finiteness) of these in Danish should be reconsidered. An analysis solely based on their semantic scope with regard to the model of the layered clause structure seems more fruitful.
The paper gives an account of a subtype of Danish non-finite constructions that express a theme argument's movement towards a goal. They are termed ‘directive dynamic-locative non-finite predications’. The structural analysis shows that the construction has two variants: 1. a non-agentive variant with two arguments: a theme and a locative goal; and 2. a causative variant with three arguments, i.e. additionally an agentive argument. In both cases an adverb functions as the head of the construction.
In the previous literature, it has been argued that the construction codes for mood, distinguishing between directives and non-directives realized as a topological paradigm (Hansen & Heltoft 2011). However, I show that the variants are not formally distinguished. Both variants are, though, in complementary distribution, with the prototypical directive variant only occurring with present time reference and the narrative variant only occurring with past time reference. The directive and the narrative variant are analysed as polysemous and resemble historical imperatives.
Based on the co-occurrence of clausal adverbials with the construction, it is argued that a structural analysis (in terms of categorical dependency to finiteness) of these in Danish should be reconsidered. An analysis solely based on their semantic scope with regard to the model of the layered clause structure seems more fruitful.
S obzirom da su direktive, uz uredbu, najvažniji pravni akt Europske unije i da obvezuju u pogledu rezultata koji se njome ostvaruje, ali nacionalnim vlastima prepušta izbor forme i metode provedbe ...(zakon, podzakonski akt i sl.), postavlja se pitanje njihova uključivanja u zakonito postupanje uprave i kontrola njihove primjene u upravnom sudovanju. Prema članku 88. Ugovoru o funkcioniranju Europske unije: „Direktiva je obvezujuća, u pogledu rezultata koji je potrebno postići, za svaku državu članicu kojoj je upućena, a odabir oblika i metode postizanja tog rezultata prepušten je nacionalnom tijelu.“ Problem provedbe direktive implicira dva pitanja: koje je prirode akt za provedbu direktiva i koja je uloga upravnog suca u primjeni europskih direktiva?
S obzirom da su direktive, uz uredbu, najvažniji pravni akt Europske unije i da obvezuju u pogledu rezultata koji se njome ostvaruje, ali nacionalnim vlastima prepušta izbor forme i metode provedbe ...(zakon, podzakonski akt i sl.), postavlja se pitanje njihova uključivanja u zakonito postupanje uprave i kontrola njihove primjene u upravnom sudovanju. Prema članku 88. Ugovoru o funkcioniranju Europske unije: „Direktiva je obvezujuća, u pogledu rezultata koji je potrebno postići, za svaku državu članicu kojoj je upućena, a odabir oblika i metode postizanja tog rezultata prepušten je nacionalnom tijelu.“ Problem provedbe direktive implicira dva pitanja: koje je prirode akt za provedbu direktiva i koja je uloga upravnog suca u primjeni europskih direktiva?
U radu se identificiraju i analiziraju uzroci zakašnjenja s plaćanjem i negativni učinci zakašnjenja s plaćanjem na zajedničko europsko tržište koji su naveli institucije Europske unije na ...suprotstavljanje ovom problemu kroz usvajanje Direktive 2011/7/EU Europskog parlamenta i Vijeća od dana 16. veljače 2011. godine o suzbijanju zakašnjenja s plaćanjem u trgovačkim ugovorima. Ispituje se pravna utemeljenost Direktive 2011/7/EU te iznosi i obrazlaže teza o njezinoj mogućoj nevaljanosti zbog nenadležnosti institucija Europske unije za njezino donošenje. Konačno, utvrđuju se ciljevi Direktive 2011/7/EU kao pitanje koje je od praktične važnosti za transponiranje direktive u nacionalno pravo.
U radu se identificiraju i analiziraju uzroci zakašnjenja s plaćanjem i negativni učinci zakašnjenja s plaćanjem na zajedničko europsko tržište koji su naveli institucije Europske unije na ...suprotstavljanje ovom problemu kroz usvajanje Direktive 2011/7/EU Europskog parlamenta i Vijeća od dana 16. veljače 2011. godine o suzbijanju zakašnjenja s plaćanjem u trgovačkim ugovorima. Ispituje se pravna utemeljenost Direktive 2011/7/EU te iznosi i obrazlaže teza o njezinoj mogućoj nevaljanosti zbog nenadležnosti institucija Europske unije za njezino donošenje. Konačno, utvrđuju se ciljevi Direktive 2011/7/EU kao pitanje koje je od praktične važnosti za transponiranje direktive u nacionalno pravo.