The legal and strategic framework for regional development in the Republic of Croatia, which includes the development of entrepreneurship, was established almost twenty years after Croatia had gained ...independence. Until then, less developed areas, i.e., areas with a special status in terms of certain reliefs and exemptions granted to citizens and economic entities had been supported through individual laws. Today, government authorities stimulate entrepreneurial activity through individual regulations in force,by corporate income tax exemptions. The state gives back corporate income tax (tax liability not subject to exemptions) that taxpayers engaged in entrepreneurial activities had paid up to the state budget, to local self-government units as assistance from the state budget. By doing so, the government aims to reduce the gap between the developed and underdeveloped parts of the Republic of Croatia and encourage entrepreneurial activity in the smaller and less developed regions. The indicators of entrepreneurial activity in the area supported by the state: the number of enterprises, number of employees in an enterprise, the total revenue generated by entrepreneurial activities, profit and loss after tax and net operating profit/loss, provide insight into the performance of enterprises. In view of the above, the authors have analyzed the performanceof enterprises entitled to tax relief in the areas of special state concern and provided an overview of financial resources (tax revenue) which state authorities have waived to facilitate a more competitive business performance.
The first part of the paper analyses the financial indicators in the health care system of the Federation of Bosnia and Herzegovina. The structure of total expenditure of compulsory health insurance ...in the period 2003-2008 was analysed by comparing the financial reports stipulated in the health care system of the Federation of Bosnia and Herzegovina with some foreign financial indicators. According to the existing situation, the objectives and measures required for their full implementation in the following medium-term period 2009-2013 have been determined. The movements of financial indicators following the implementation of certain institutional measures have been estimated according to the flow of some indicators from the previous period (time series) and in accordance with the global trends of some macroeconomic indicators (employment, GDP, etc.).
The legal and strategic framework for regional development in the Republic of Croatia, which includes the development of entrepreneurship, was established almost twenty years after Croatia had gained ...independence. Until then, less developed areas, i.e., areas with a special status in terms of certain reliefs and exemptions granted to citizens and economic entities had been supported through individual laws. Today, government authorities stimulate entrepreneurial activity through individual regulations in force, by corporate income tax exemptions. The state gives back corporate income tax (tax liability not subject to exemptions) that taxpayers engaged in entrepreneurial activities had paid up to the state budget, to local self-government units as assistance from the state budget. By doing so, the government aims to reduce the gap between the developed and underdeveloped parts of the Republic of Croatia and encourage entrepreneurial activity in the smaller and less developed regions. The indicators of entrepreneurial activity in the area supported by the state: the number of enterprises, number of employees in an enterprise, the total revenue generated by entrepreneurial activities, profit and loss after tax and net operating profit/loss, provide insight into the performance of enterprises. In view of the above, the authors have analyzed the performance of enterprises entitled to tax relief in the areas of special state concern and provided an overview of financial resources (tax revenue) which state authorities have waived to facilitate a more competitive business performance.
Te paper is dealing with the notion and signifcance of economic development on the regional level and, in connection with it, the public sector consistency in the local development fnancing. Te ...subject of research is habitual forms opposed to the contemporary ones of external debt accumulation of the regional units on the example of Osijek-Baranja County. Te paper is trying to research what kind of public debt structure can ensure an unobstructed and expectedly fast economic and regional development taking into consideration the former fnancing models. Te potential of debt accumulation is rather abundant and therefore unused. Tus, few are those who use these fnancing sources. Te contribution explains why the public sector in Cro- atia needs to start introducing the appropriate fnancing forms of public investments that will be based on the long-term cooperation and integration of economic subjects in the budget fows of local units.
There are conflicting reports in the literature regarding the role of sex on the in-hospital mortality of patients with acute myocardial infarction. The objective of this study is to determine ...whether there are gender differences in in-hospital mortality and angiographic findings of patients with acute ST-segment elevation myocardial infarction (STEMI) undergoing percutaneous coronary intervention (PCI). We conducted a prospective study of all patients admitted to University Hospital Center Split, Croatia with STEMI from 2004 to 2008 who underwent PCI. From March 2004 throughout September 2008, 488 patients with STEMI underwent PCI (364 men, 74.6%; 124 women, 25.4%). Compared with men, women were significantly older (mean age, 67.3 vs. 60.3 years; p < 0.001). Men had a significantly higher proportion of circumflex artery occlusion (19.5% vs. 10.5%, p = 0.022). A higher proportion of men had a multivessel disease than women (56.8% vs. 41.9%; p = 0.004). In-hospital mortality was significantly higher among women (11.3% vs. 4.6%; p = 0.002) but after adjustment for the baseline difference in age, the female sex was not an independent predictor of in-hospital mortality (adjusted OR 1.15; 95% CI 0.82-1.84). In men, occlusions of left anterior descending artery showed higher mortality rate than occlusions of other coronary arteries (LM 0%, LAD 7.3%, Cx 2.8%, RCA 0.7%, p = 0.03). According to our results female gender is not an independent predictor of in-hospital mortality after percutaneous coronary intervention. In men, occlusions of left anterior descending arteries are associated with higher mortality rate comparing to occlusions of other coronary arteries.
The introductory part of the work gives a short theoretical presentation regarding possible financing models of health services in the world. In the applicative part of the work we shall present the ...basic practical models of financing health services in the countries that are the leaders of classic methods of health services financing, e. g. the USA, Great Britain, Germany and Croatia. Working out the applicative part of the work we gave the greatest significance to analysis of some macroeconomic indicators in health services (tendency of total health consumption in relation to GDP, average consumption per insured person etc.), to structure analysis of health insurance and just to the scheme of health service organization and financing. We presume that each model of health service financing contains certain limitations that can cause problem (weak organization, increase of expenses etc.). This is the reason why we, in the applicative part of the work, paid a special attention to analysis of financial difficulties in the health sector and pointed to the needs and possibilities of solving them through possible reform measures. The end part of the work aims to point out to advantages and disadvantages of individual financing sources through the comparison method (budgetary – taxes or social health insurance – contributions).
The first part of the paper analyses the financial indicators in the health care system of the Federation of Bosnia and Herzegovina. The structure of total expenditure of compulsory health insurance ...in the period 2003-2008 was analysed by comparing the financial reports stipulated in the health care system of the Federation of Bosnia and Herzegovina with some foreign financial indicators. According to the existing situation, the objectives and measures required for their full implementation in the following medium-term period 2009-2013 have been determined. The movements of financial indicators following the implementation of certain institutional measures have been estimated according to the flow of some indicators from the previous period (time series) and in accordance with the global trends of some macroeconomic indicators (employment, GDP, etc.).
The paper is dealing with the notion and significance of economic development on the regional level and, in connection with it, the public sector consistency in the local development financing. The ...subject of research is habitual forms opposed to the contemporary ones of external debt accumulation of the regional units on the example of Osijek-Baranja County. The paper is trying to research what kind of public debt structure can ensure an unobstructed and expectedly fast economic and regional development taking into consideration the former financing models. The potential of debt accumulation is rather abundant and therefore unused. Thus, few are those who use these financing sources. The contribution explains why the public sector in Croatia needs to start introducing the appropriate financing forms of public investments that will be based on the long-term cooperation and integration of economic subjects in the budget flows of local units.
The introductory part of the work gives a short theoretical presentation regarding possible financing models of health services in the world. In the applicative part of the work we shall present the ...basic practical models of financing health services in the countries that are the leaders of classic methods of health services financing, e. g. the USA, Great Britain, Germany and Croatia. Working out the applicative part of the work we gave the greatest significance to analysis of some macroeconomic indicators in health services (tendency of total health consumption in relation to GDP, average consumption per insured person etc.), to structure analysis of health insurance and just to the scheme of health service organization and financing. We presume that each model of health service financing contains certain limitations that can cause problem (weak organization, increase of expenses etc.). This is the reason why we, in the applicative part of the work, paid a special attention to analysis of financial difficulties in the health sector and pointed to the needs and possibilities of solving them through possible reform measures. The end part of the work aims to point out to advantages and disadvantages of individual financing sources through the comparison method (budgetary– taxes or social health insurance – contributions).
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