Professional Documents
Culture Documents
Menadzment Vodstvo I Organizacija U 21 Stoljecu
Menadzment Vodstvo I Organizacija U 21 Stoljecu
Menadment, vodstvo i
organizacija u 21. stoljeu
Management, Leadership and
Organisation in the 21st Century
U organizaciji/Organized by:
Sveuilite u Dubrovniku, Odjel za ekonomiju i poslovnu ekonomiju,
Dubrovnik, Hrvatska/University of Dubrovnik, Department od
Economics and Business Economics, Dubrovnik, Croatia
Izdava/Publisher:
Sveuilite u Dubrovniku,
Dubrovnik, Hrvatska
Branitelja
Dubrovnika
29,
20000
RECENZENTI/REVIEWERS:
Aleksi Miri, Ana; Alfirevi, Nika; Barkovi-Bojani, Ivana; urak,
Marijana; izmi, Elvir; Dominici, Gandolfo; Dragievi, Marija; Duli,
elimir; Fredotovi, Maja; Garaa, eljko; Garbin Pranievi, Daniela;
Goi, Sreko; Griffin, Kevin; Groznik, Ale; Grubii, Dragana; Indihar
temberger, Mojca; Jelenc, Lara; Katelan Mrak, Marija; Klepi,
Zdenko; Knego, Nikola; Lahovnik, Matej; Lesko Bonjak, Lidija;
Lovrinevi, Marina; Mali Bandur, Katerina; Oberman Peterka,
Sunana; Osmanagi Bedenik, Nidara; Pavii, Jurica; Pavli, Ivana;
Podrug, Najla; Poposki, Klime; Prester, Jasna; Rahimi, Zijada; Raki,
Biljana; Sekliuckiene, Jurgita; Setnikar Cankar, Stanka; Shirokova,
Galina; Spremi, Mario; Stanka, Sria, Velimir; unje, Aziz; Umihani,
Bahrija; Vrdoljak Ragu, Ivona; Vuji, Vidoje
Menadment, vodstvo i
organizacija u 21. stoljeu
Management, Leadership and
Organisation in the 21st Century
SPONZORI/SPONSORS:
Prof. dr. sc. Marin Buble, profesor emeritus, Sveuilite u Splitu, Ekonomski
fakultet Split, Croatia/University of Split, Faculty of Economics Split, Hrvatska
Naslov pozvanog predavanja: Modeli menadmenta inherentni poduzeu 21.
stoljea
Title of the keynote: Models of management inherent for the enterprises in the
21st century
Profesor emeritus dr. sc. Marin Buble roen je 25. studenog 1938. u Trogiru, gdje
je zavrio osmogodinju kolu. Realnu gimnaziju zavrio je u Splitu 1958. godine, a
Ekonomski fakultet u Zagrebu 1962. godine. Na istom je fakultetu magistrirao
(1973.) i doktorirao (1976.). Do dolaska na Ekonomski fakultet u Splitu radio je u
metalopreraivakoj industriji, petrokemiji i brodogradnji, u kojima je obavljao
razliite vodee funkcije od rukovoditelja odjela pa do direktora sektora. Dolaskom
na Ekonomski fakultet u Splitu, utemeljio je i predavao vie premeta iz podruja
menadmenta, organizacije i leadershipa na preddiplomskome, diplomskom i
poslijediplomskom studiju. Bio je predstojnik katedre, voditelj poslijediplomskog i
doktorskog studija. Tijekom rada na Ekonomskom fakultetu u Splitu predavao je na
brojnim fakultetima irom tadanje drave, posebice na: Ekonomskom fakultetu u
Zagrebu, Ekonomskom fakultetu u Ljubljani, Ekonomskom fakultetu u Sarajevu,
Ekonomskom fakultetu u Rijeci, Ekonomskom fakultetu u Mostaru, Fakultetu za
organizaciju i informatiku u Varadinu, Strojarskom fakultetu u Mostaru i drugdje. U
okviru znanstvenoistraivakog i strunog rada bio je voditelj 6 znanstvenih
projekata i oko 40 strunih projekata, te je objavio 29 knjiga (20 samostalno, 9 u
koautorstvu), 3 studije, 5 monografija, 3 rada u studiji, 40 radova u znanstvenim
asopisima, 66 radova u zbornicima (39 s meunarodnih i 27 s domaih skupova).
Od knjiga su mu najpoznatije: Menadment, Metodika projektiranja organizacije,
Meunarodni menadment, Menaderske vjetine, Poslovno voenje i Projektni
menadment. U sklopu svoje strune djelatnosti objavio je i brojne strune radova, i
to jednu knjigu (Glossary of Management Terms), 65 radova u asopisima i 4 rada u
zbornicima. lan je uglednih znanstvenih istrunih asopisa, te utemeljitelj i urednik
meunarodnog asopisa Management Journal of Contemporary Issues. Za svoj
znanstveni rad dobio je Nagradu grada Splita, nagradu Ekonomskog fakulteta u
Splitu za ivotno djelo, priznanje Ekonomskog fakulteta u Splitu za uspjean rad u
voenju meunarodnog asopisa Management, te ga je odlikovao Predsjednik
Republike visokim odlijem Redom Danice Hrvatske.
Prof. dr. sc. Darko Tipuri, Sveuilite u Zagrebu, Ekonomski fakultet Zagreb,
Croatia/University of Zagreb, Faculty of Economics Zagreb, Hrvatska
Naslov pozvanog predavanja: Strategija u slijepoj ulici: ontoloki i
epistemoloki problemi discipline
Title of the keynote: Strategy in an impasse: the ontological and
epistemological problems of the discipline
Prof. dr. sc. Darko Tipuri roen je 1966. u Sarajevu. Diplomirao je i
magistrirao na Ekonomskom fakultetu u Sarajevu, a 1993. obranio je doktorsku
disertaciju na Ekonomskom fakultetu Sveuilita u Zagrebu. Redoviti je profesor
na Katedri za organizaciju i menadment te suvoditelj specijalistikih
poslijediplomskih studija "Poslovno upravljanje - MBA" i "Strategija i
korporativno upravljanje" na Ekonomskom fakultetu u Zagrebu. Autor je vie od
stotinu znanstvenih i strunih radova iz podruja menadmenta, stratekog
menadmenta, konkurentnosti poduzea i korporativnog upravljanja. Objavio je
trinaest knjiga kao autor, suautor ili urednik. Dobio je etiri nagrade ''Mijo
Mirkovi'', za knjige Strateki savezi: suradnjom poduzea do konkurentske
prednosti, ESOP i hrvatsko poduzee, Nadzorni odbor i korporativno upravljanje i
Korporativno upravljanje. Sudjelovao je u radu i organizaciji vie domaih i
meunarodnih znanstvenih skupova, savjetovanja i simpozija. lan je uglednih
znanstvenih i strunih asocijacija te i ureivakih i programskih odbora vie
znanstvenih asopisa i meunarodnih konferencija. Konzultant je brojnih
hrvatskih i inozemnih poduzea i institucija.
RIJE UREDNICE
Nakon uspjeno odranog prvog i drugog sastanka Interkatedarskog skupa i
meunarodnih znanstvenih konferencija iz regije, organiziranih u rujnu 2011. i
listopadu 2012., konzorcij fakulteta i sveuilinih odjela (Ekonomski fakultet
Sveuilita u Mostaru, Ekonomski fakultet Sveuilita u Sarajevu - Bosna i
Hercegovina, Odjel za ekonomiju i poslovnu ekonomiju Sveuilita u Dubrovniku,
Ekonomski fakultet Sveuilita Josipa Jurja Strossmayera u Osijeku, Ekonomski
fakultet Sveuilita u Splitu, Ekonomski fakultet Sveuilita u Zagrebu, Fakultet
za ekonomiju i turizam "Dr. Mijo Mirkovi " Sveuilita Jurja Dobrile u Puli,
Fakultet organizacije i informatike Sveuilita u Zagrebu, Ekonomski fakultet
Sveuilita u Rijeci - Hrvatska) najavio je 3. regionalni Interkatedarski sastanak i
meunarodnu znanstvenu konferenciju u Dubrovniku.
U 2013. Sveuilite u Dubrovniku slavi svoju desetu obljetnicu osnutka i
tom prigodom, Odjel za ekonomiju i poslovnu ekonomiju organizira dva
znanstvena dogaaja tijekom rujna 2013. i ovaj Interkatedarski znanstveni skup
jedan je od tih dogaaja.
U ovom su zborniku prikupljeni radovi izloeni na Treem regionalnom
Interkatedarskom znanstvenom skupu organizacije i menadmenta s
meunarodnim sudjelovanjem, pod naslovom Menadment, voenje i
organizacija u XXI. stoljeu, a potom ih je recenzirao Meunarodni recenzentski
odbor.
Ovaj je skup bio i relevantan znanstveni forum, na kojem je izloeno 30
radova iz podruja menadmenta, voenja, organizacije, poduzetnitva i
informacijske tehnologije, obuhvaenih zajednikom temom koja ostaje vezana
za nau budunost, menadment, voenje i organizaciju u 21. stoljeu. U
recenzentskom postupku sudjelovali su eminentni eksperti iz podruja
menadmenta, organizacije, poduzetnitva i informacijske tehnologije, kako iz
Hrvatske, tako i iz regije i zemalja Europske unije. U zborniku su prezentirana i
dva pozvana predavanja, koja su na skupu odrali, prof. dr. sc Marin Buble,
professor emeritus s Ekonomskog fakulteta Sveuilita u Splitu (pod naslovom
Modeli menadmenta inherentni poduzeu 21. stoljea) i prof. dr. sc. Darko
Tipuri s Ekonomskog fakulteta Sveuilita u Zagrebu (pod naslovom Strategija
u slijepoj ulici: ontoloki i epistemoloki problemi discipline).
I dalje teimo k ostvarenju ambicija stvaranja regionalnog foruma za
razmjenu ideja vezanih za istraivanje i pouavanje u podruju menadmenta,
voenja, organizacije i informacijske tehnologije i nadamo se da e odjeci
Interkatedarskog skupa i publiciranje ovog zbornika kao i objava radova
prezentiranih na skupu i u meunarodno priznatom asopisu International
Journal of Management and Innovation (Taiwan), u iroj znanstvenoj i strunoj
javnosti biti pozitivni i motivirajui za daljnji rad u razvoju ovog projekta te e
potaknuti nove oblike suradnje izmeu znanstvenika i nastavnika u iroj regiji.
Regionalni pristup naglaava suradnju u znanstvenom i nastavnom radu i
this project. Hopefully, our joint efforts will encourage new forms of
collaboration between scientists and teachers in the region. Regional approach
emphasises co-operation in scientific and educational activities and provides
opportunities for the younger scientists to meet and exchange the scientific and
educational experiences in order to establish new professional relationships and
exchange of different views and best practices.
Contributions of the 3rd Regional Meeting and International Scientific
Conference of Management Departments lay in participation of 78 scientist from
countries in the region: Bosnia and Herzegovina, Croatia, Serbia, Slovenia and
Macedonia. The different views of the authors and conference participants as
well as their suggestions of solutions to the same at the panel discussions,
contact seminars and parallel sessions will hopefully be interesting and useful
not only to the academics, but also to all the participants in the world of
economy.
Throughout the duration of this project, members of the Organising
Committee and all the members of the International Reviewing Team were at
disposal and to them I express my warmest gratitude.
Registracija/Conference Registration
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Panel-diskusija/Panel Discussion
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SADRAJ/TABLE OF CONTENTS
PLENARNA IZLAGANJA/PLENARY LECTURES
Modeli menadmenta inherentni poduzeu 21. stoljea
BUBLE, Marin
Strategija u slijepoj ulici: ontoloki i epistemoloki
problemi discipline
TIPURI, Darko
39
59
73
89
113
137
155
165
177
215
231
249
Sveuilite u Splitu
Ekonomski fakultet
Hrvatska
1. UVOD
https://en.wikipedia.org/wiki/Management
Prema Birkinshaw, J., op. cit. str. 18-22.
10
Malone, T., The Future of Work: How the New Order Will Shape Your Organization, Your
Management Style, and Your Life, Harvard Busines School Press, Boston, MA, 2004.
12 Rheingold H., Smart Mobs, Perseus Publishing, Cambridge, MA, 2003.
11
13
14
Savage, M. C., 5th Generation Management Co-creating through Virtual Enterprising, Dynamic
Teaming, and Knowledge Networking, Butterworth-Heinemann, Boston, 1996., str. XVIII.
16 Drucker, P., The Coming oft the New Organization, Harvard Business Reviev Vol. 66, No 1.
(1988) 45.
17 Davis, M. S., Future Perfect, Addison-Wesley, Reading, MA, 1987. , str. 89.
18 Nolan, R., Pollack, J. A., Ware, P. J., Creating the 21st Century Organization, Stage by Stage, Vol.
8, No. 4 (1988) 1-11.
19 Vie o tome vidi Savage, M. C., op. cit., str. 128-138.
15
10
11
12
13
Naelo # 7
Interaktivno komuniciranje: prie, pitanja, razgovori
Naelo # 1
Fokus rada na zadovoljenje klijenta
Naelo # 2
Rad pomou samo-organiziranih
timova
Naelo # 3
Rad u iteraciji voenoj od strane
klijenta
Naelo # 4
Isporuka vrijednosti klijentu u svakoj
iteraciji
Naelo # 5
Biti potpuno otvoren prema
zaprekama pri unapreenju
Naelo # 6
Stvarati kontekst za kontinuirano
samo-unapreenje pomou tima
Kontinuirano inoviranje
14
Nijedno od sedam naznaenih naela pojedinano nije novo ono to je novo ine sva ona zajedno kao integrirani pristup i njihova
istovremena primjena. Ako bi se neko od njih izvodilo pojedinano,
bilo bi neodrivo jer je u suprotnosti s teorijom i praksom
tradicionalnog menadmenta. Odatle i potreba njihova zajednikog
izvoenja kako bi se ostvario radikalni porast proizvodnosti i
zadovoljstva zaposlenih i korisnika njihovih outputa. U tom kontekstu
sedam povezanih (isprepletenih) naela radikalnog menadmenta
ine novi mentalni model menadmenta.
15
Karakteristike
Tradicionalni menadment
Radikalni menadment
Cilj
Nain organizacije
rada
Planiranje
Mjerenje
napredovanja
to se komunicira
Unapreenje
Kako se komunicira
Glavna usmjerenost
konkurentnosti
Konsekvence
Jednosmjerna komunikacija:
slati poruke ljudima i kazati im
to trebaju raditi.
Rad se izvodi u
samoorganizirajuim timovima
Isporuka vrijednosti klijentima
svake iteracije.
Stvaranje konteksta za
kontinuirano samounapreivenje
s pomou timova.
Interaktivna komunikacija kroz
izlaganja, pitanja i razgovor.
35
16
Slika 2.: etiri dimenzije menadmenta (Birkinshaw, J., op. cit., str. 18.)
17
Bahtijarevi-iber, F., Sikavica, P., Leksikon menadmenta, Masmedia, Zagreb, 2001., str. 237.
Birkinshaw, J., op. cit., str. 87-92.
18
19
42 Vie o tim pristupima vidi Buble, M., Menadment, Ekonomski fakultet u Splitu, Split, 2009.,
str. 487-495.
43 Ryan, M. R., Deci, L. E., Self-Determination Theory and the facilitation of intrinsic motivation,
social development, and well-being, American Psychologist, 2000, 55(1), str. 68-87.
20
21
22
45 Appelo, J., Management 3.0 Leading Agile Developers, Developing Agile Leader, AddisonWesley, Boston, MA, 2011., str. xxxv.
23
Slika 4. Martie, model menadmenta 3.0 (Appelo, J., op. cit., str. 13)
24
Hamel, G., The Future of Management, Harvard Business Press, Boston, Massachusetts, 2007.;
Hamel, G., Leading the Revolution, www.BizBriefing.com; Grant, M. R., The Future of
Management: Where is Gary Hamel Leading Us?, Long Range Planning, 41 (2008) 469-482.
46
25
Nova oekivanja
1. Ubrzane promjene
2. Hiperkonkurentnost
3. Nivelacija znanja
4. Poveana odgovornost
26
27
49 Management 2.0 Hackathon Harnessing the Power of the Web to Reinvent Management,
http://www.sabapeoplecloud.com/files/mix-hack-report_management-2-point-hackathon.pdf
(11.03.2013.), str. 3.
28
Ibidem, str. 5.
Detaljnije o tim principima vidi http://www.managementexchange.com/m20-principles
Management 2.0 Hackathon Harnessing the Power of the Web to Reinvent Management, str. 5.
29
hierarchyhttp://www.managementexchange.com/hack/open-clip-clip
http://www.managementexchange.com/hack/co-creation-in-organisations
http://www.managementexchange.com/hack/open-contributions-hiddenherohttp://www.managementexchange.com/hack/tweetstorming
http://www.managementexchange.com/hack/just-time-teams
54 Hamel, G., op. cit., str. 241.
55 Hamel, G., op. cit., str. 241.
56 Hamel, G., op. cit., str. 251-252.
57 Hamel, G., op. cit., str. 252.
30
Umnoavanje
napora
Strast
Inovacija
menadmenta
Kreativnost
Inicijativa
Intelekt
Marljivost
Poslunost
Sabiranje
napora
Slika 5. Dimenzije menaderske djelotvornosti (Hamel, G., op. cit., str. 251.)
31
32
3. ZAKLJUNA RAZMATRANJA
Menadmentu nije doao kraj kao to je po miljenju Francisa
Fukuyame 64, doao kraj povijesti. Meutim, oito je da e se on
mijenjati s obzirom na izazove s kojima se mora suoiti u 21. stoljeu.
Te e promjene biti orijentirane na osuvremenjivanje menadmenta
kako bi se uspostavila neka nova naela zaeci kojih se mogu nai ve
u nekim dananjim poduzeima. Naime, nemogue je izgraditi kljune
organizacijske sposobnosti sutranjice na naelima menadmenta 20.
stoljea, kojima se podrijetlo jo sa samog poetka industrijske
revolucije. Zato je prijeko potrebno razotkrivati i preispitivati
dugogodinje menaderske ortodoksije to su dominirale proteklim
stoljeem, s jedne, i analizirati praksu naprednih poduzea dananjice,
s druge strane.
Prvi put od svitanja industrijskog doba, jedini nain da se
stvara poduzee spremno za budunost jest oblikovanje onoga koje je
takoer prikladno za ljudska bia. Takvo poduzee treba temeljiti na
vrijednostima koje odbacuju odvojenost i stvaraju povezanost, a to su:
- odgovornost za cjelinu
- vanost opeg dobra
- jednakost
- potivanje svih oblika ivota
- bezuvjetna skrb.
33
Iz svega toga proizlazi da se nije dolo do kraja menadmenta- njegovu budunost tek treba osmisliti. Ono to e se dogoditi u toj
budunosti vjerojatno nee donijeti manje zaprepatenja od onoga to
ga u svojem nastajanju donio moderni menadment krajem 19.
stoljea. Tada su osmiljeni alati i metode menadmenta imali
namjeru pomoi u rjeavanju problema kontrole i uinkovitosti u
poslovanju poduzea industrijskog drutva. U postindustrijskom
drutvu ti alati i metode postaju neadekvatne pa se razvijaju brojne
nove. Meutim, danas po nekima ve nastupa postmenadersko i
postorganizacijsko drutvo to ima bitnog odraza na naela, alate i
metode menadmenta. To dodue ne znai budunost bez
menadmenta, ali svakako znai da e menaderi sve manje i manje
obavljati one svoje klasine funkcije.
Budui da razina obrazovanja raste i informacijska tehnologija
se ubrzava, razlika izmeu menadera i radnika e nestati i
upravljanje e znanjem biti svaija odgovornost. U tom je smislu
zadatak svakog zaposlenika da ui, a uloga je menadera da
promovira to uenje. Rjeavanje problema koji se pojavljuju u
poduzeu, te planiranje i donoenje odluka postaju zajedniko
34
LITERATURA
Appelo, J., Management 3.0 Leading Agile Developers,
Developing Agile Leader, Addison-Wesley, Boston, MA, 2011.
2009.
Florida, R., The Rise of the Creative Class, Basic Books, New York, 2002.
35
Malone, T., The Future of Work: How the New Order Will Shape
Your Organization, Your Management Style, and Your Life, Harvard
Busines School Press, Boston, MA, 2004.
36
Nolan, R., Pollack, J. A., Ware, P. J., Creating the 21st Century
Organization, Stage by Stage, Vol. 8, No. 4 (1988) 1-11.
Savage, M. Ch. (1996), 5th Generation Management Cocreating through Virtual Enterprising, Dynamic Teaming, and
Knowledge Networking, Butterworth-Heinemann, Boston
Stewart, M., The Management Myt: Debubking Modern Business
Philosophy, W. W. Norton & Com, New York, 2009.
https://en.wikipedia.org/wiki/Management
http://www.managementexchange.com/m20-principles
http://www.managementexchange.com/hack/embracingskills-20
37
http://www.managementexchange.com/hack/freedomaccountability -swap
http://www.managementexchange.com/hack/collaborateagitate-converge
http://www.managementexchange.com/hack/leader-meter20-spotting-natural-leaders-yourcompanyhttp://www.managementexchange.com/hack/why-pointstrump-hierarchyhttp://www.managementexchange.com/hack/openclip-clip
http://www.managementexchange.com/hack/co-creation-inorganisations
http://www.managementexchange.com/hack/opencontributions-hidden-herohttp://www.managementexchange.com/
hack/tweetstorming
http://www.managementexchange.com/hack/just-timeteams
39
Sveuilite u Zagrebu
Ekonomski fakultet
Hrvatska
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43
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48
49
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4. UMJESTO ZAKLJUKA
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LITERATURA
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ZNANSTVENI RADOVI
SCIENTIFIC PAPERS
59
Croatia
University of Split
Department of Professsional Studies
Croatia
Ivan Peronja
University of Split
Department of Professsional Studies
Croatia
1. INTRODUCTION
In this paper, authors examine the financial consequences of
introduction of business excellence, based on European Foundation
for Quality Management (EFQM) model. The study is based on the
interpretation of previously measured business excellence in Croatian
hotels. Previous research (Alfirevi, 2012) has shown that hotels with
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This survey has been done in 2010, with the assumption that
the level of business excellence has not been changed in the
meantime. In analogy with the analysis of business process
orientation to company performance (krinjar, Bosilj Vuki and
Indihar temberger, 2008), the achieved level of business excellence
should influence the business performance with a certain time lag.
Namely, it takes some time while the analyzed managerial concept
creates effects in the field of non-financial performance which,
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4. EMPIRICAL RESULTS
In the first step, two groups were formed out of all analyzed hotel
enterprises. Since the medium level of business excellence is
measured by the mid-score of the used measurement scale, equal to
the score of 50, this level of excellence has been used to classify the
surveyed enterprises into the low-score and the high-score groups.
Table 1 shows performance of both groups in 2010, 2011 and 2012.
Table 1 Net profit and new added value for hotel enterprises with low and
high business excellence
Source: Authors
Table 2 Profitability for hotel enterprises with low and high business
excellence
66
Source: Authors
Source: Authors
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68
Table 4 Net profit and new added value for hotel enterprises with low and
high business excellence
Source: Authors
Source: Authors
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Source: Authors
The significant differences of financial performance for
hotel enterprises, achieving different levels of business
excellence, have not been identified. Some of the possible reasons
for this finding have been suggested before, although the conclusion
should be left to further analysis. However, since the significance of
tests for difference of net profit for 2010 and 2011 is close to the
standard statistical value of 0.05, it can be also suggested that this
indicator could be useful in further analysis of this research
topic, at least for Croatia and similar economies.
5. CONCLUSION
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REFRENCES
Alfirevi, A. M. (2012). Poslovna izvrsnost i konkurentska
prednost hotela [Business excellence and competitive advantage of
hotels]. Zbornik radova Ekonomskog fakulteta Sveuilita u
Mostaru/Journal of Economy and Business. 18, 1-18.
Bou-Llusar, J. C., Escrig-Tena, A. B., Roca-Puig, V., BeltranMartin, I. (2009). An empirical assessment of the EFQM Excellence
Model: Evaluation as a TQM framework relative to the MBNQA Model.
Journal of Operations Management. 27, 1-22.
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University of Split
Faculty of Economics
Croatia
Abstract
In this paper, we discuss the performance effects of the enterprise
software, with special emphasis placed on Enterprise Resource Planning
(ERP) software packages. Specific characteristics of enterprise (ERP)
systems are analyzed in terms of complexity and implementation
scope/success. In addition, we review the existing studies in the field of
Information Technology (IT) investment efficiency and compare them
to the results of empirical analysis, conducted on the population of large
Croatian enterprises. Specific characteristics of the Croatian IT market
and economy are also discussed.
Keywords: Enterprise Resource Planning (ERP), IT, Croatian
entreprises
Authors kindly acknowledge input from two anonymous reviewers, who provided helpful
comments on an earlier version of this manuscript.
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In the specific ERP arena, there are mixed results regarding the
financial performance differences between ERP adopters and nonadopters: some studies report no significant differences (Wieder, Booth,
Matolcsy, and Ossimitz, 2006). Another study did not find specific preand post-implementation differences, either, but has confirmed that ERP
adopters are consistently doing better than non-adopters, as well as that
the ERP implementation seems to help avoid declining business
performance (Hunton, Lippincott & Reck, 2003). This is consistent with
the Croatian results, obtained almost a decade ago and reported by
Alfirevi, Jardas & Lugovi (2003), which have been followed by further
research of ERP implementation in a large Croatian pharmaceutical
company (Bosilj Vuki & Spremi, 2005). By using a mixed
methodology, this study has indicated that the inadequate effects of
ERP/ES systems in Croatia might be due to the reactive approach to
process management, extensive time of implementation and lack of highquality consulting talent, which leads to excessive consulting costs.
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Due to a small size of the ERP market in Croatia, it was expected that the
resulting dataset would be rather small and the obtained distribution
inadequate for analysis by means of standard (parametric) statistical
methods. We obtained reliable data for ERP/ES usage of the three
leading global vendors in 51 companies in Croatia, belonging to seven
industries. Nevertheless, in only two industries (C representing
manufacturing in the Croatian industrial classification 2 and G
representing retail, wholesale and motor vehicles sales/repair industry),
the number of subjects has been marginally adequate for statistical
analysis (N= 23 in manufacturing and N=14 in retail, wholesale and
motor vehicles sales/repair). With a small sample, it was necessary to
start the analysis with the formal test of conformance to the normal
distribution. The initial expectations were confirmed by results of the
Kolmogorov-Smirnov test, which failed to reject the null hypothesis that
the data follow the normal distribution (see Table 1), thus confirming the
need to further apply the nonparametric statistics.
Table 1 Results of Kolmogorov-Smirnov one-sample test
Source: Authors
80
were compared to the average for manufacturing industry, both for 2010
and 2011 (see Table 2).
Table 2 Performance of ERP/ES users vs. manufacturing industry average
(measured by sales and profit, 2010 and 2011)
Source: Authors
Source: Authors
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82
Source: Authors
Source: Authors
83
Table 6 Performance of ERP/ES users vs. retail, wholesale and motor vehicles
sales/repair industry average (measured by sales and profit, 2010 and 2011)
Source: Authors
Source: Authors
84
Source: Authors
85
Source: Authors
86
REFRENCES
Alfirevi, N., Jardas, D., & Lugovi, S. (2003). Enterprise Resource
Planning Systems as a Strategic Resource: The Case of Large Croatian
Companies. In Aurer, B., & Kermek, D. (Eds.), Proceedings of the 14th
International Conference on Information and Intelligent Systems (pp. 377388). Varadin: Faculty of Organization and Informatics.
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89
University of Zagreb
Faculty of Organization and Informatics Varadin
Croatia
Jelena Oroli, M. A.
Ivan Malbai, univ. spec. oec.
University of Zagreb
Faculty of Organization and Informatics
Croatia
Abstract
The overview of literature reveals several perspectives from which the
topic of public-private partnership has so far been considered. However,
certain aspects of the issues related to the efficiency of public-private
partnership implementation have not been sufficiently addressed. This
paper deals with the improvement of the efficiency of implementing
public-private partnership by means of the audit method. On the basis
of the data from the authors research, a data model is designed for
supporting the process of maturity assessment of public-private
partnership project proposals. The data model established in this
research inaugurates a new approach to investigating the publicprivate partnership efficiency. The proposed model arising from the
research presented in this paper can be applied in practice in state
auditors assessment of projects conducted according to the publicprivate partnership model with the aim of ensuring more efficient
spending of public funds and better quality of public service.
Keywords: public-private partnership, good management, state
audit, public service
90
1. INTRODUCTION
Under the impact of the spread of the New Public Management wave,
public management reforms have started to be implemented in a lot
of countries, aimed at achieving savings effects in public expenditures,
improving the quality of public service and increasing the efficiency of
public administration. Key reform measures include deregulation,
liberalization, privatization and participation of the private partner in
production of public goods. Since the implementation of these
measures implies public spending, supervision of the application of
these measures is of great importance. From the perspective of
participation of the private partner in production of public goods as a
reform measure, the public-private partnership refers to a long-term
cooperation between the public sector and the private sector with the
objective of meeting public needs in a given community (either at the
local or state level).
To address the citizens demand for cheaper and more
efficient governments, the New Public Management has arisen as an
area in which special attention needs to be paid to advantages and
disadvantages of various combinations of institutional rules and
procedures (Barzelay & Michael, 2001). The public-private
partnership, as one of public sector reforms models, is commonly
considered in the context of good management, in developed and
developing countries equally (Perko eparovi, 2006). It is expected
that understanding the economics of the public-private partnership
will also contribute to a greater development of this particular market
in the Republic of Croatia, which is eventually intended to deliver a
better and more efficient public service (Jurii, 2008). The decision
to implement the public-private partnership is based on the principle
that such a model yields more value for money or a better service for
the same amount of money. The realization of public-private
partnership projects is related with a complex management
procedure in which public administration is required to demonstrate
certain competences related to the public-private partnership (Sajko,
2008).
In order to devise a more efficient and advanced framework of
proposing and implementing public-private partnership projects, it is
of utmost importance to recognize circumstances under which the
model of public-private partnership can prove to be a better option
for delivering a particular service or building infrastructure in
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Table 3
General model for assessment of project maturity for PPP
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Figure 8 shows that all the three interest groups consider that,
in spite of the implemented public-private partnership project, key
educational standards in the Varadin County are still unfulfilled.
4. CONCLUSION
Problems with financing public needs have been experienced by
developed and developing countries. Public-private partnership
represents a possible way to address that challenge. In making
decisions about the method of financing public needs, public
authority must ensure that the disposal of public funds is efficient.
Based on the analysis of the public-private partnership projects
implemented by the Varadin County, it can be concluded that the
public administration reputation was enhanced due to the achieved
goal (one-shift schedule in schools) and the effectiveness of public
administration was increased since the public-private partnership
model contributed to faster construction of public infrastructure that
enables better public service delivery, while exit outcomes and
required quality standards stated in the contract helped reduce
uncertainty regarding public service provision. On the other hand, the
criteria for evaluation of projects during their implementation and
total evaluation of the project upon the expiry of the public-private
partnership contract were not established. This does not imply that
111
the goals of the public authority policy on this project, concerning the
model and management supervision applied, will not be
accomplished, but it will not be possible to fully determine the
delivery of value for money, that is, ascertain that the project was
efficiently implemented.
In the concrete case of implementation of the public-private
partnership project, key advantages of such a model, such as public
sector capability for developing integrated and inventive solutions,
reduction of investment costs, transfer of business risks to the private
partner, access to experience and new technologies provided for the
public partner, cannot be differentiated.
Participation in the selection of priority public-private
partnership projects is not proportional to the expectations of all
interest groups (public authority, beneficiaries, private partners,
citizens), which is the cause of inefficient implementation of such
projects by public authority. One of the goals of the research
presented in this paper was to contribute to the improvement and
efficiency of implementation of public-private partnership in the
Republic of Croatia. In that respect, it is noteworthy that using the
data collected by a combination of research methods, a data model
was designed to serve as the basis for supporting the process of
maturity assessment of public-private partnership project proposals.
REFERENCES
Akintoye, A., Beck, M., & Hardcastle, C. (2006). Public-Private
Partnerships. Oxford: Blackwell Science.
Barzelay, M. (2001). The New Public Management: Improving
Research and Policy Dialogue. Univ. of California Press.
Bexell, M., & Mo rth, U. (Eds.) (2010). Democracy and PublicPrivate Partnerships in Global Governance. New York, NY: Palgrave
Macmillan.
Budina, N., Brixi, H. P., & Irwin, T. (2007). Public-Private
Partnerships in the New EU Member States: Managing Fiscal Risks
(World Bank working paper). Washington, D.C: The World Bank.
Cruz, C. O., & Marques, R. C. (2013). Infrastructure PublicPrivate Partnerships: Decision, Management and Development.
Heidelberg: Springer.
112
113
University of Sarajevo
Faculty of Economics and Business
Bosnia and Herzegovina
University of Sarajevo
Faculty of Economics and Business
Bosnia and Herzegovina
University of Sarajevo
Faculty of Economics and Business
Bosnia and Herzegovina
114
1. UVODNE NAPOMENE
U savremenim uvjetima naunog, tehnolokog, ekonomskog i
ukupnog drutvenog razvoja okruenje u kojem funkcioniraju
razliite organizacije, ukljuujui i univerzitete, pa i cijele ekonomije i
drutva postaje sve vie kompleksno i dinamino, uz stalni rast
pritiska inovativnih konkurenata koji su orijentirani na regionalno ili
globalno trite. Na osnovu ranije predoenog u budunosti se moe
oekivati da e funkcioniranje univerziteta biti zasnovano na
drugaijim principima, to e pred menadment, nastavnike,
saradnike, istraivae, administrativno osoblje i studente staviti nove
zahtjeve u cilju pruanja zajednikog odgovora na navedene procese.
U navedenom kontekstu personalni i organizacijski inovativni
kapaciteti univerziteta e imati kao imperativ uvoenje preduzetniki
orijentiranog naina promiljanja i ponaanja zaposlenika
univerziteta kroz demonstriranje ireg ranga personalnih
preduzetnikih vjetina, aktivno uestvovanje u procesima
preduzetnikog uenja, demonstriranje visokog nivoa emocionalne
inteligencije, generiranje individualnih i grupnih preduzetnikih
aktivnosti i osiguranje kvalitetne komunikacije sa interesnim
grupama. 1 Pored navedenog. zbog pritiska stalnih promjena.
univerziteti trebaju biti usmjereni na redovnu reviziju programa i
modula, unapreenje sistema uenja kroz rad, obogaivanje sadraja
nastavnog procesa i vizualizacija poslovnih prilika.
U navedenom smislu univerziteti tree generacije trebaju biti
usmjereni na izgradnju partnerskih mrea kroz aktivnost izgradnje
Prilagoeno: Prince Cristopher, Beaver graham; (2008): The Rise of The Corporate UniversityThe Emerging Corporate Learning Agenda; The international Journal of Management Education,
str. 22.
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116
117
118
119
120
Mintzberg u svojim radovima prepoznaje pet bazinih tipova organizacije kako slijedi:
preduzetnika, mainska, profesionalna, diviziona i inovativna koje efektivno i efikasno
funkcioniraju u okviru razliitih uvjeta koje definira organizacijski kontekst na nain da u skladu
s njim podeavaju svoje parametre dizajna. ire: Mintzberg, Henry, Structure in five-A Syntesis
of the Research on Organization Design, Management Science, 1980. str. 334. and Lunenburg, C.
Fred, International journal of scholarly, academic, intellectual diversity volume 14, number 1,
2012. str. 4.
5 PESTLE-PESTEL concept predstavlja akronim koji ini osnovu za analizu okruenja kompanije.
PESTLE ima slijedee znaenje: P-Political (Politiko), E-Economic (Ekonomsko), Socio-cultural
(Socio-kulturno), Technological (Tehnoloko), Environment (Okolinsko) i Legal (Zakonsko)
okruenje. ire: Lynch, Richard, Strategic Management-Formerly Corporate Strategy, Fifth
Edition, Prentice Hall, str. 82.
4
121
6 Statiki aspekt starosti pokazuje koliko je organizacija kalendarski stara i skojim iskustvom
raspolae, dok dinamiki aspekt starosti pokazuje u kojoj se fazi ivotnog ciklusa organizacija
nalazi i koje su njene osnovne karakteristike u smislu organizacijske zrelosti, ire: S unje, Aziz,
Topmenadz er vizionar i strateg, Sarajevo, Tirada, 2002. str. 144.
7 ire: Bengt, Karlf, Lvingsson, H., Fredrik, The A-Z of Management Concepts and Models,
British Library, 2005. str. 273.
122
123
124
125
osnovni fokus je na usluivanju i podrci rada operacionog jezgraprofesionalaca u njihovom poslu. Tehnostruktura je po pretpostavci
prilino nerazvijena ali se u kontekstu postindustrijskog drutva i
ovaj segment mora unaprijediti to zahtjeva odreeno odstupanje
univerziteta tree generacije od tradicionalno podeenog
profesionalnog bazinog tipa organizacije. Strategijski vrh ima
koordinirajuu ulogu u kontekstu profesionalnih poslova, klasinu
operativnu ulogu kod administrativnih poslova dok je u stratekom
smislu nadlean za funkcioniranje oba segmenta organizacije. Radna
mjesta profesionalaca su veoma horizontalno decentralizirana sa
veoma niskom vertikalnom decentralizacijom. Superstruktura je
plitka sa maksimalno jedan do dva nivoa izmeu strategijskog vrha i
operacionog jezgra. Metode grupiranja radnih mjesta su bazirane na
grupama klijenata tako da je profesionalna organizacija i
funkcionalno i trino bazirana na odreenim segmentima
specijalistikih znanja. Profesionalna organizacija je horizontalno i
vertikalno decentralizirana, tako da decentralizacija ne tangira pravce
djelovanja profesionalaca. Akciono planiranje i lateralne veze su
karakteristika dinamikog aspekta organizacije, takoer. Okruenje
ovakve organizacije je kompleksno i stabilno. Mo je u rukama
profesionalaca ali mo nije pretjerano vana varijabla. Profesionalna
organizacija istie autoritet profesionalaca kao mo i autoritet baziran
na strunosti. Demografske varijable starost i veliina se uzimaju kao
irelevantne za ove vrste organizacije s obzirom da iste od samog
starta trebaju poslovati prema principima profesionalne organizacije
ali ne iskljuujui pitanja tradicije i reputacije. Cijeli poslovni proces je
baziran na standardizaciji znanja i vjetina profesionalaca, tehnologiji,
koju treba shvatiti kao bazu znanja koja je veoma sofisticarana kao i
tehnikom sistemu kao setu instrumenata koji se koriste za
apliciranje pomenute baze znanja. Strategija profesionalne
organizacije je bazirana na diferencijaciji a kao eklatantnan primjer
profesionalne organizacije mogu se uzeti bolnice, kliniki centri,
fakulteti, univerziteti i instituti. Iz navedenog se moe primjetiti da su
osnovna radna snaga, na kojoj se bazira profesionalna organizacija,
zapravo znanstveni radnici, koji imaju sasvim specifine osobine tako
da oblikovanje glavnih elemenata organizacijske kulture i glavnih
aspekata menadmenta ljudskih resursa velikim dijelom treba
uskladiti sa njihovim karakteristikama.
126
127
11 Operativna adhokracija (realiziraju posao na inovativan nain za potrebe klijenataprofesionalna-konsultantske kue, marketinke agencije ili produkcijske kue) i administrativna
adhokracija (na kreativan i inovativan nain pristupaju obavljanju sopstvenog biznisafarnaceutske kompanije, kompanije za istraivanje svemira i sl), ire: Mintzberg, Henry,
Structure in five-A Syntesis of the Research on Organization Design, Management Science, 1980.
str. 337.
12 unje, Aziz: Top-menader vizionar i strateg, Tirada, Sarajevo, 2002, str. 191.
128
129
13
130
Organizacijski
kontekst
1. Okruenje
2. Mo
3. Starost i veliina
organizacije
4. Poslovna
strategija
5. Tehniki sistem
Profesionalna
organizacija
Stabilno i
kompleksno,
Profesionalci,
Inovativna
organizacija
Dinamino i
kompleksno,
Eksperti,
Diferencijacija,
Diferencijacija,
Nedefiniran,
Mikroprocesor,
Institucije visokog
obrazovanja
Dinamino i kompleksnoTurbulentno
Preduteni i inovativni
profesionalci i eksperti
Kombinacija tradicionalnog i
modernog
14 Prilagoeno: Gibb, A.; Hannon, Paul; (2008): Towards the Entrepreneurial University;
University of Durham and NCGE, str. 6.
Aktivna
strategija HRMa
Profesionalci,
Veliki uticaj,
8. Uticaj vlade i
lokalne zajednice
9. Interesne grupe i
nacionalna kultura
Veliki uticaj,
10. Menaderska
filozofija i sistem
vrijednosti
Znanje, biti
kompetentniji i
referentniji,
Profesionalci,
Aktivna
strategija HRMa Eksperti,
Ne veliki uticaj,
zakonito
poslovanje,
Ne veliki uticaj,
pitanje poreza,
Strunjacieksperti,
Strunostspecijalistika
znanja,
131
132
Profesionalna
organizacija
Operaciono jezgro
Inovativna
organizacija
Osoblje podrke
Strunost
Inovacija
3. BOS
Standardizacija
znanja
4.
Birokratska/Organska
5. Radno mjesto
Birokratska
6. Superstruktura
Specijalizacija
Visoka
horizontalna
Niska vertikalna
Standardizacija
niska
Grupiranje
Funkcionalno i
prema klijentima
Veliina
Velike na niim
nivoima
Meusobno
dogovaranje
Organska
Specijalizacija
Visoka
horizontalna
Niska vertikalna
Standardizacija
niska
Grupiranje
Matrina
Veliina
Male
7. Sistem poslovnog
odluivanja
Vrtikalna
de/centralizacija
Decentralizirana
Horizontalna
de/centralizacija
Decentralizirana
Vrtikalna
de/centralizacija
Decentralizirana
Horizontalna
de/centralizacija
Decentralizirana
8. Lateralne veze
Plansko kontrolni
sistem
Akciono planiranje
Vezivni mehanizmi
Vei broj
9. Stil voenja
Participativno
skupni
Plansko
kontrolni sistem
Akciono ad hoc
planiranje
Vezivni
mehanizmi
Veliki broj
Individualan
pristup
Participativno
skupni
Timski pristup
Univerziteti tree
generacije
Operaciono jezgro/
Osoblje podrke
Standardizacija
znanja + Meusobno
dogovaranje
Kombinacija kroz
preduzetnost
Kombinirana
Specijalizacija
Srednja horizontalnaoblasti
Niska vertikalna
Standardizacija
Srednja do niska
Grupiranje
Funkcionalno i
prema klijentima +
Matrina
Veliina
Veliina
nedefinirana-privatni
univerziteti
Vrtikalna
de/centralizacija
Selektivno
decentralizirana
Horizontalna
de/centralizacija
Selektivno
decentralizirana
Plansko kontrolni
sistem
Akciono i
performansno
planiranje
Vezivni mehanizmi
Vei broj
Participativno skupni
Individualan pristup
+ Timski pristup
133
Elementi
komparacije
Ciljevi
Prva generacija
Druga generacija
Trea generacija
Obrazovanje
Uloga
Metode
Definiranje istina
Skolastine
Obrazovanje +
Istraivanje
Stvaranjeprodukcija
Profesionalci
Orijentacija
Jezik
Organizacija
Univerzalna
Latinski
Nacionalni fakulteti
i koledi
Administratori
Obrazovanje +
Istraivanje + Know
How eksploatacija
Kreiranje vrijednosti
Moderne
interdisciplinarne
naune metode
Profesionalci +
Naunici + Inovatori +
Preduzetnici
Globalna
Engleski
Univerzitetske
institucije
Profesionalni
menaderi
Kombinacija (DL i in
class izvoenje
nastave)
Upravljanje
Operacije
Konvencionalni alati
Otkrivanje prirode
Moderne
monodisciplinarne
naune
Profesionalci +
Naunici
Nacionalna
Nacionalni
Fakulteti
Part-Time Akademsko
osoblje
Napredni alati
134
135
136
LITERATURA
137
University of Dubrovnik
Department of Economics and Business Economics
Croatia
University of Rijeka
Faculty of Tourism and Hospitality Management
Croatia
Abstract
Project management methods have been developed from industry
practices and international standards to ensure a higher rate of success
for information technology (IT) projects. These have been widely used in
large organizations effectively. However, when projects are
implemented in a small and medium enterprises (SME) environment,
there is often a lack of an established method of project management or
skilled project implementers who can use methods used in large
enterprises. As project managers find themselves pressured to become
more responsive to business demands, it is becoming commonplace for
smaller enterprises to forgo formal project management practices. This
is often due to the fact that small projects are viewed as sample to
deploy, suffer from a lack of resources, or are given low prioritization by
the enterprise. This paper investigates the current state of formalized
project management and how these methods could be modified for a
SMEs, especially in relation to information technology implementation
projects. In a economic age where businesses are required to do more
with less, a project management method that can help with successful
implementation could prove beneficial to many enterprises of this size.
Arises out of development, agile project management has great
potential, and with that goal this paper was conducted secondary
research.
Keywords: Project management, SME, IT, methods
1. INTRODUCTION
138
139
By the end of the 1930s the world was once more at war, and
the US military was striving to produce a nuclear device. This saw the
push for expedited nuclear research in the US, and the foundation of
the Manhattan Project (Gosling, 1999).
The 1950s ushered in the cold war between US and the Soviet
Union, with both countries struggling for nuclear supremacy. US had
its first fully functional intercontinental ballistic missile, and the arms
race increased in tempo (Chertok, 2010). Project management tools
subsequently received a developmental boost as well, with the
progress of systems management tools such as PERT (Program
Evaluation Review Technique). The initial goal of PERT as a tool was
to controle the process of missile production with finer granularity
than was previously possible. It was towards the end of the 1950s
that enterprises began to realise that a project manager was a
necessary role for the successful implementation of the project from
beginning to end (Stretton, 2007), establishing a new role that
diverged from the traditional functional management roles. The
introduction of the project manager started a shift in the way that
projects were viewed by industry and academics, as the need for a
140
141
SMEs starting in the 90s: a survey over 228 Canadian SMEs presented
a positive relationship between IT adoption and organizational
development (Raymond, 1992); a study on sample of 201 British
small enterprises with under 10 employees reported that
approximately 50% had at least one personel computer (Bums,
1992); a research carried out in Japan (Institute; 1995) pointed out
that more than two thirds of the surveyed SMEs already owned one or
more computers, and were working to reach higher levels of
computerisation, with a further 16% still in the planning phase of
giving the business a superior information orientation; research
dated back in the 1990s in Italy, showed that IT support to business
activities was on average lower when compared to other European
countries (ASSINFORM, 1997); nevertheless the diffusion of IS related
assets appeared widespread even within small and very small
enterprises (Bartolozzi, 1995).
IT projects became more prevalent, and enterprises grew to
depend upon their computer systems and IT infrastructure ever more
heavily, these enterprises saw the need for methods specifically
tailored to this area. The standards that have been developed over the
years diverge in the IT industry areas, with some standards focusing
solely on software engineering, whilst others focus on more on the
broader discipline of project management.
142
143
144
145
IT has the potential to form the basis for the future success of
SMEs, and can also help with financial stimulation, and providing
organizational longevity and stability (Lester & Tran, 2008; Pavic et
al., 2007). One of the areas that can influence success is when an SME
employs technology to partner with their customers. This enables the
enterprise to form a relationship with these customers, and allows
them to be more flexible in their approach and response to changing
requirements. That being said, an SME does need a strategy when it
comes to technology investment, as this will assist with the success of
the implementation. Researchers have noted that the majority of
those enterprises are not utilising IT skills to increase growth
(Ladzani, Smith & Pretorius, 2010). It has been noted that SMEs who
posses even a semi-formal plan for implementing IT are able to
increase the value of their business, and have a higher chance of
reaching the goals set out in their enterprises vision (Ct, Vzina &
Sabourin, 2005; Galbraith, Rodriquez & DeNoble, 2008). SMEs need to
have a vision, and implement technology in the best possible way to
achieve that vision. Using agile methods and strategic thinking,
hopefully they can bridge the knowledge gap and remain current with
technology solutions. Small business are historically not taking full
advantage of technology, and must plan to stay current with the
emerging ideas, if they wish to remain competitive (Bridge & Peel,
1999). The managers of an SME play a particularly significant role
especially in comparison to a large enterprise. This is because often
manager in an SME will need to performe multiple managerial
functions, often in roles that may seem contradictory or noncomplementary (Andersson & Tell, 2009; Tahir, Mohamad & Hasan,
2011).
146
OF
IT
PROJECT
147
148
149
5. CONCLUSION
In large enterprises project management methods have been
developed from industry practices and international standards to
ensure a higher rate of success for Information Technology projects.
However, when IT projects are implemented in an SME environment
these enterprises often lack an established method of project
management or skilled project implementers. As project workers find
themselves pressured to become more responsive, reacting ever
more quickly to business demands, it is becoming commonplace for
smaller enterprises to forgo formal project management practices.
This is often due to the fact that small projects are viewed as simple to
deploy, suffer from a lack of resources, or are given low prioritisation
by the organisation. Even the PMBOK, the complicated and overly
bureaucratic, something undesirable in regards to time-constrained
or low-budget projects. Agile development is one solution to the
problem of overly complex methods that has been developed in a
separate IT field, that of software development, and has gained
considerable popularity with smaller software development teams.
150
REFERENCES
151
152
153
154
Simon, J.C., Kaiser, K.M., Beath, C., Goles, T & Gallagher, K. (2007).
Information technology workforce skills: does size matter?, Information
Systems Management, Vol. 24, No. 4, pp. 345-359.
Stretton, A. (2007). A short history of modern project management,
PM World Today, Vol. IX, No. X, pp. 1-18.
Tahir, P.R., Mohamad, M.R. & Hasan, D.B. (2011). A short review of
factors leading to success of small medium enterprises, Interdisciplinary
Journal of Contemporary Research In Business, Vol. 2, No. 11, pp. 519-529.
Turner, J.R., Ledwith, A. & Kelly, J. (2008). Project management in
small to medium-sized enterprises: simplified processes for innovation and
growth, 22nd IPMA World Congress in Project Management, Rome, 9-11
November.
Turner, J.R., Ledwith, A. & Kelly, J. (2009). Project management in
small to medium-sized enterprises: a comparison between firms by size and
industry, International Journal of Managing Projects in Business, Vol. 2, No. 2,
pp. 282-296.
Turner, J.R., Ledwith, A. & Kelly, J. (2010). Project management in
small to medium-sized enterprises: matching processes to the nature of the
firm, International Journal of Project Management, Vol. 28, No. 8, pp. 744755.
Turner, J.R., Mller, R. (2006). The project manager's leadership
style as a success factor on projects: a literature review, Project Management
Journal, Vol. 36, No. 2, pp. 49-61.
White, D. & Fortune, J. (2002). Current practice in project
management an empirical study, International Journal of Project
Management, Vol. 20, No. 1, pp. 1-11.
Willcocks, L.P., et al. (1997). Managing it as a strategic resource,
Maidenhead, UK, McGraw-Hill.
Winter, M., Andersen, E.S., Elvin, R. & Levene, R. (2006). Focusing on
business projects as an area for fortune research: an exploratory discussion
of four different perspectives, International Journal of Project Management,
Vol. 24, No. 8, pp. 699-709.
Wiseman, C.M. (1985). Strategy and Computers: Information Systems as
Competitive Weapons,Homewood, IL, Dow Jones Irwin.
www.searchdatacenter.techtarget.com/definition/IT
155
University of Mostar
Faculty of Economics
Bosnia and Herzegovina
1. INTRODUCTION
SME sector plays an important role in the economic development of
each country. SMEs sector is positively correlated with creating new
jobs and securing channels of regional development. According to
156
157
factors. External factor which can effect on risk are economic changes,
financial market developments, dangers arising from political, legal,
technological and demographic enviornment, financial and economic
crisis. Internal risk includes human error, fraud, system failure,
disrupted production (Olson, Wu Dash, 2008). Development of
enterprise risk management ensure understanding of risks,
recognition and prioritizing the most significant risks. Risk
management involve 7R and 4T (AIRMIC, Alarm, IRM, 2010):
- recognition or identification of risks,
- ranking or 157valuate risks,
- responding to significant risk,
- tolerate,
- treat,
- transfer,
- terminate,
- resourcing controls,
- reaction planning,
- report and monitoring risk performance,
- review risk management framework.
- internal environment,
- objective settings,
- event identification,
- risk assesments,
- risk responds,
- contol activities,.
- information and communication
- monitoring.
Key risk indicators help enterprises identified degree of
exposer to risks in business activities. They indicate opportunities
that could be used and actions to be taken in order to minimise
negative effect of risks.
Key risk indicators must involve next elements to be well
created:
158
Financial risks
Infrastructure risk
Marketplace risks
Reputational risk
Accouting standards
Interest rate
Foreign exchange
Availabity of funds
Credits
Comunication
Transport links
Supply chain
Natural disasters
Criminal
Economic enviornment
Technological developments
Competition
Constumer demand
Regulatory requirments
Public perception
Competitor behaviour
Regulatory enforcement
CSR
159
Figure 1 Changing in income and debit situation in Euro area SMEs (20102012)
Source: ECB, (2013) Survey on the Access to finance of small and medium-sized
enterprises in the euro area: October 2012 to march 2013, Frankfurt am Main,
Germany
The effects of the crisis multiply the cost of money when the
revenue decline occurrs, there are two key elements of SMEs exhibit
business in conditions of recession (OECD, 2009):
160
Source: ECB, (2010) Survey on the Access to finance of small and medium-sized
enterprises in the euro area: second half of 2010, Frankfurt am Main, Germany
161
found:
162
- factoring receivables,
163
5. CONCLUSIONS
Enterprises risk management presents a system in which enterprises
show their views on risks and approach in risks managing.
Enterprises risk management must be in process of constant
improvement. Effective enterprises risks management must identify
all business risks using all available processes. The benefits of risk
management are: reducing earnings volatility, maximizing
shareholder value, ensuring financial securities. Under financial crisis
SME sector worldwide is faced with problem of losing market and
ensuring financial sources. So risk management in SME is faced with
primarily financial risk and operating risk.
164
REFERENCES
AIRMIC, Alarm, IRM, (2010) Structured Approach to Enterprises
Risk Management (ERM) and the Requirments of ISO 31000, pp. 6.
Hampton, J. J., (2009) Fundamentals of Enterprises Risk
Management: How top companies access risk, manage exposure and seize
opportunity, AMACOM, New York
Fraser, J., Simkins, B. J., (2010) Enterprises risk management:
todays lending research and best practice for tomorrows executives, John
Wiley & Sons, New Jersey
Frigo, M. L., Andreson, R. J.: (2011) Embracing Enterprises Risk
Managment: Practical Approaches for Getting Started, COSO, pp. 9.
ECB, (2010) Survey on the Access to Finance of Small and
Medium-Sized Enterprises in the Euro Area: second half of 2009, Frankfurt
am Main, Germany
ECB, (2013) Survey on the Access to Finance of Small and
Medium-Sized Enterprises in the Euro Area: October 2012 to March 2013,
Frankfurt am Main, Germany, pp. 21.
Olson, D. L., Wu Dash, D., (2008) Enterprises Risk Management,
World Scientific Publishing Co. Pte. Ltd. Singapore, pp. 5.
OECD, (2006) Financing SME and Entrepreneurs, OECD Paris
OECD, (2009) The Impact of the Global Crisis on SME and
Enterpreneurship Financing and Policy Responses, pp. 7-9.
OECD, (2013) Financing SMSs and Enterpreneurs 2013 and OECD
Scoreboard, OECD Paris
Gadi, M., anti, ., ivko, I. (2013) Rjeenje za izazove
financiranja za SME u uvjetima financijske krize, Zbornik radova
Ekonomskog fakulteta Sveuilita u Mostaru, Mostar, pp. 289-299.
165
urban
management,
Faculty
of
1. INTRODUCTION
166
167
skills,
168
169
170
171
Source: Authors
Total views
(7 presentations)
5,039
Total
downloads
24
8,513
138
325
168
172
Source: Authors
762
887
Source: Authors
1,244
1,110
1,876
1,650
1,001
173
According to the analysis of the number of visits to the webbased interactive system (Graph 2), below are the main intervals in
which the web site was visited in the period from February 2012 to
January 2013).
Visits
28.02.12.
26.03.12.
24.04.12.
23.05.12.
21.06.12.
20.07.12.
18.08.12.
16.09.12.
15.10.12.
13.11.12.
12.12.12.
10.01.13.
60
40
20
0
Source: Authors
It can be observed from the graph that most visits to the web
system for the purpose of viewing the themes took place during the
course (March April 2012), during the regular exam period (July,
September 2012), and in the period when the beginning of the
teaching process in the course Urban Economics in the new academic
year 2012/2013 was expected (January, February 2013).
3. CONCLUSION
174
REFERENCES
175
177
Sveuilite u Splitu
Ekonomski fakultet
Hrvatska
Saetak
Rijetki su sluajevi da poduzea tijekom dueg razdoblja ne zapadnu u
krizu koja, ako se ne razrijei, implicira mogunost propasti kompanije.
Budui da su poslovne krize prijetnje koje imaju potencijala stvoriti ili
stvaraju iznimno neeljene ili negativne ishode u terminima efikasnosti
poslovanja s prijetnjom odrivosti poduzea, to je za cilj istraivanja
postavljen menaderski odgovor na krizu kao skup aktivnosti koje se
odnose na uoavanje eksternih i internih razloga nastanka krize,
prepoznavanje kriznih simptoma i odabir vrste i naina implementacije
kriznih strategija. Svako, ne samo ljudsko, bie reagira na svoju
ugroenost, pa tako reagiraju i kompanije menaderskim odgovorom
na krizu. Zato je u radu istraen menaderski odgovor na krizu
poduzea iz Republike Hrvatske i Republike Bosne i Hercegovine,
ukljuivi stupanj i jakost povezanosti kriznih simptoma i efektivnosti
koritenih kriznih strategija. Za oekivati je da e problematika
istraena u ovom radu pridonijeti boljem razumijevanju krize i viim
stupnjem koritenja kriznim planovima, s brojnim implikacijama
rezultata istraivanja na podruje kriznog upravljanja.
Kljune rijei: upravljanje krizom, krizni simptomi, odgovor na
krizu, krizne strategije
1. UVOD
178
179
180
181
182
Eksterni razlozi
Bitni izmijenjena
struktura industrije
/trita
Gubitak trita/glavnih
kupaca
Gubitak glavnih
dobavljaa
Gubitak kreditora
Promjene u vladinoj
regulativi
Interni razlozi
Pogreke
menadmenta
Nereagiranje na
promjene u okolini
Sukobi na relaciji
vlasnici-uprava
Loe odluke o
kreditnom zaduenju
Neadekvatnost sustava
operativne kontrole
Izvor: Autori
Broj
poduzea
44
4
35
Republika
Hrvatska
Broj
poduzea
74,6
30
6,8
59,3
26
Republika
Bosna i Hercegovina
Broj
poduzea
75,0
14
73,7
5,0
10,5
65,0
47,4
37
62,7
26
65,0
11
20
33,9
13
32,5
36,8
1,7
0,0
5,3
18
41
24
31
30,5
69,5
40,7
52,5
12
28
16
20
30,0
70,0
13
40,0
50,0
11
57,9
31,6
68,4
42,1
57,9
183
Uzorak
Blokada iro-rauna
Poveanje stupnja
zaduenosti
Nemogunost
redovitog plaanja
obveza
Nemogunost
ugovaranja novih
poslova
Prekapacitiranost
proizvodnje
Opadajui volumen
prodaje
Sve sporija naplata
potraivanja
Nemogunost
naplate znaaj. dijela
potraivanja
Smanjenje mari
Izvor: Autori
Broj
poduzea
21
43
37
27
35,6
72,9
62,7
11
27,5
24
60,0
33
82,5
Broj
poduzea
10
52,6
13
68,4
10
52,6
55,0
26,3
78,0
34
85,0
12
63,2
35,0
54
91,5
49
22
44,1
18
Broj
poduzea
Republika
Bosna i Hercegovina
45,8
26
46
Republika
Hrvatska
30,5
83,1
17
38
14
36
42,5
95,0
90,0
16
13
47,4
84,2
21,1
68,4
184
Rezident
Total
Nominal by Nominal
N of Valid Cases
Izvor: Autori
BiH
HR
Raun u blokadi
Da
Ne
Ukupno
14
44
58
8
6
Contingency Coefficient
11
33
19
39
Value
,281
58
Approx. Sig.
,026
185
Nikad
Rijetko
Povremeno
esto
Missing
Veoma esto
Total
System
Total
Izvor: Autori
Frequency
Percent
Valid Percent
Cumulative
Percent
13
22,0
22,4
63,8
24
4
12
5
58
1
59
40,7
6,8
20,3
8,5
98,3
1,7
41,4
6,9
20,7
8,6
100,0
41,4
70,7
91,4
100,0
100,0
186
Rezident
Total
Izvor: Autori
BiH
HR
Da
4
6
10
Krizni plan
Ne
Ukupno
48
58
15
33
19
39
Ofenzivne
strategije
Strategija
smanjenja
imovine
Strategija rezanja
trokova
Strategija
poveanja prihoda
Kombinirane
strategije
Predsteajna
nagodba
Defenzivne
strategije
Strategija etve
Strategija
ogoljenja
Strategija
likvidacije
Izvor: Autori
Broj
poduzea
29
42
53
43
2
Republika
Hrvatska
Broj
poduzea
49,2
21
52,5
71,2
27
67,5
89,8
72,9
3,4
39
28
2
187
Republika
Bosna i Hercegovina
Broj
poduzea
42,1
15
78,9
97,5
14
70,0
15
5,0
73,7
78,9
0,00
11,9
10,0
15,8
1,7
2,5
0,00
12
20,3
17,5
26,3
188
Izvor: Autori
29
54
42
43
3
7
10
1
0
Minimu Maximu
m
m
3
3
2
3
3
4
5
Mean
Std.
Deviatio
n
4,78
,462
4,24
4,38
4,51
4,00
4,71
4,20
,689
,661
,631
1,000
,756
,422
5,00
20
HR
39
Ukupno
BiH
Ukupno
HR
HR
Ukupno
BiH
HR
Ukupno
BiH
HR
29
15
54
15
27
42
14
29
43
0a
3
Mean Rank
19,83
12,83
22,03
Sum of Ranks
178,50
256,50
330,50
29,60
1154,50
21,83
589,50
20,90
24,00
21,03
,00
2,00
313,50
336,00
610,00
,00
6,00
Ukupno
Ukupno
BiH
HR
BiH
HR
Efikasnost Efikasnost
strategije strategije
smanjenja rezanja
imovine
trokova
Mann-Whitney U
Wilcoxon W
Z
[2*(1-tailed Sig.)]
Ukupno
Efikasnost
strategije
poveanja
prihoda
4,50
13,50
5,75
23,00
3,63
10
210,500
193,500
175,000
-2,249
-2,265
-,262
-,836
,025
,039a
330,500
,024
313,500
,793
5,33
Efikasnost
Efikasnost
kombinirane strategije
strategije
etve
46,500
256,500
189
14,50
32,00
Efikasnost
strategije
ogoljenja
4,500
11,000
-,866
-,306
610,000
14,500
,403
,386
,629a
32,000
,759
,914a
Izvor: Autori
190
Broj simptoma
Spearman's
rho
Broj primijenjenih
strategija
Prosjena efikasnost
primijenjenih
strategija
Poduzea koja posluju u BiH
Broj simptoma
Spearman's
rho
Broj primijenjenih
strategija
Prosjena efikasnost
primijenjenih
strategija
Broj primijenjenih
strategija
Prosjena efikasnost
primijenjenih
strategija
Correlation
Coefficient
1,000
,623**
-,121
Correlation
Coefficient
59
,623**
59
1,000
59
-,322*
Correlation
Coefficient
59
-,121
59
-,322*
59
1,000
Correlation
Coefficient
Sig. (2-tailed)
N
59
59
59
1,000
.
19
,892**
,000
19
-,027
,914
19
Correlation
Coefficient
Sig. (2-tailed)
N
-,027
,914
19
,187
,443
19
1,000
.
19
40
,456**
,003
40
-,194
,230
40
-,194
,230
40
-,538**
,000
40
Sig. (2-tailed)
N
Sig. (2-tailed)
N
Sig. (2-tailed)
N
Correlation
Coefficient
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Pearson Correlation
Sig. (2-tailed)
N
Izvor: Autori
Prosjena
Broj
Broj
efikasnost
primijenjen
simptoma
primijenjen
ih strategija
ih strategija
,000
,361
,892**
,000
19
,456**
,003
40
,000
,013
1,000
.
19
40
,361
,013
,187
,443
19
-,538**
,000
40
1
40
191
4. ZAKLJUAK
Budui da krizno upravljanje od kriznih menadera zahtijeva
spremnost na akciju, to je u radu istraeno kako oni uoavaju razloge
nastanka krize, kako prepoznaju krizne simptome i kako odabiru i
implementiraju
krizne
strategije.
Empirijsko
istraivanje
menaderskog odgovora na krizu provedeno u poduzeima iz RH i
BiH, pokazuje da je gotovo polovina poduzea (44,1%) biljeila
gubitak u poslovanju u godini koja je prethodila istraivanju, pri emu
ih je 27,6% biljeilo 50,0% ili vei udio kumuliranih gubitaka u
kapitalu drutva. Petini poslovnih subjekata raun je bio blokiran u
trenutku provoenja istraivanja, pri emu se pokazalo kako je
blokada poslovnog rauna statistiki znatno ea za subjekte koji
posluju u BiH.
Poduzea se u poslovnim potekoama suoavaju s brojnim
razlozima neuspjeha. Rezultati su istraivanja pokazali kako je od
eksternih razloga za poslovni neuspjeh najzastupljeniji onaj koji se
odnosi na bitno izmijenjenu strukturu industrije ili trita, te da se od
192
LITERATURA
193
Vjeran Bueli
195
TVZ
Croatia
Ida Tadej
Sergej Lugovi
TVZ
Croatia
1. INTRODUCTION
At the time when quantum computers are becoming commercially
available and are used in day to day operation of leading commercial
companies such as Google 1, implementation of Cloud Computing
1 Choi, Charles,Google and NASA Launch Quantum Computing AI Lab, MIT Technology Review,
http://www.technologyreview.com/news/514846/google-and-nasa-launch-quantumcomputing -ai-lab/ (last retrieved 16. 09. 2013)
196
2. THEORETICAL BACKGROUND
197
198
on;
- organising activities,
- flow of information,
- communication between subjects in system,
- process of controlling subjects, depending of the hierarchy.
Ashby, W. Ross, An Introduction to Cybernetics, Chapman & Hall ltd, London, 1957 (page 54)
Scott, W.R., Organisations: Rational, Natural and Open Systems, Prentice Hall, Inglewood Cliffs,
N.J., 1992
7 Bertalanffy, Ludwig Von , General System Theory: Foundations, Development, Applications,
George Braziller Inc., New York, January 1984, 9th printing (page 47)
5
6
199
Koffka, Kurt ,Principles of Gestalt Psychology,New York: Harcourt-Brace, 1935 (p. 176)
Bostock, David, Aristotle, Metaphysics, Book Z and H, Clarendon Press, 1994
10 Weiner, Norbert, The Human Use of Human Being (Cybernetics and Society), Free Association
Books, London, 1989 (page 16)
11 Haeckel, Stephan H, Adaptive Enterprise, HBSP, Boston, Massachusetts, 1999
8
9
200
Kurzweil, Ray, The Age of Spiritual Machines: When Computers Exceed Human Intelligence,
Penguin (Non-Classics); First Thus edition 2001, (page 128)
13 Radoevi, Duan, Odnos Organizacija Informatika; Journal of Information and
Organizational Sciences, No. 6, December 1982.
12
201
Gartner,The Nexus of Forces: Social, Mobile, Cloud and Information, G00234840, Special
Report, 2012
14
202
15
Deloitte
explanation
of
Cloud
computing,
http://www.deloitte.com/print/
en_ZA/za/marketsolutions/cloud-computing/index.htm (last retrived ?)
16 P. Mell and T. Grance, The NIST Definition of Cloud Computing, National Institute of
Standards and Technology Special Publication 800-145, Department of Commerce,
Gaithersburg, 2011.
203
204
Cloud
Business agility
Source: Authors
Global reach
Ease of provisioning
Figure 1
Source: Gerard Conway and Edward Curry, Managing Cloud Computing: A Life Cycle
Approach
24
IDG Enterprise, Cloud Computing Key Trends and Future Effects, 2013
205
4. METHODOLOGY
In this paper we determine the level of awareness and perception of
cloud computing technologies within the top 500 Croatian companies
by defining terms, assessment of familiarity, weaknesses, necessary
costs and impact on their decision to purchase Cloud technology. Also,
we observe the current state of cloud technologies within the top 500
Croatian companies and the importance of Cloud technology. Except
awareness, perception and status of Cloud technology, we will
compare the relationship between respondents opinion about Cloud
technology and offer of Croatian suppliers and Cloud Computing
possibilities.
Accordingly, the major hypotheses are:
25 Conway, G. and Curry, E., MANAGING CLOUD COMPUTING: A LIFE CYCLE APPROACH,
http://www.edwardcurry.org/publications/Conway_IVILifecycle.pdf
(last
retrieved
16
September 2013)
206
5. RESEARCH FINDINGS
Preliminary results are descriptive based. Total number of
respondents was 84, mostly males (86%) aged between 40 and 50
(45%) with Masters degree (50%) (Table 2). Some are top
management (32%), some are lower management (31%) and least
respondents are middle management (25%) (Table 2).
Male
Female
N/A
Percentage
85.7
10.7
3.6
Total
84
100.0
Less than 40
23
27.4
No answer
84
100.0
Bachelor
14
16.7
PhD
0.0
40 to 50 years
High School
Master
Specialization
38
22
7
42
17
45.2
26.2
1.2
8.3
50.0
20.2
Total
84
100.0
26
31.0
Something else
21
7
25.0
8.3
27
N/A
4.8
32.1
Total
207
3.6
84
100.0
Source: Authors
Storage
Data
Back-Up
Security
Solutions
Data Base
Mgmt
count
21
26
35
14
Total
N/A
Don't know
1 year planning
3 year planning
SUM implemented + In
implementation phase
In implementation
phase
Implemented
84
percentage
25.0
6.0
31.0
6.0
3.6
41.7
1.2
16.7
100.0
percentage
26.2
3.6
29.8
7.1
4.8
39.3
2.4
16.7
100.0
percentage
17.9
3.6
21.5
6.0
2.4
46.4
2.4
21.4
100.0
percentage
13.1
4.8
17.9
4.8
2.4
51.2
3.6
20.2
100.0
count
count
count
22
15
11
3
3
4
25
18
15
6
5
4
4
2
2
33
39
43
2
2
3
14
18
17
84
84
84
Messaging
/
Collaborati
on
Personal
Productivit
y
Business
Application
s
Average
per centage
count
30
33
208
27
16
84
percentage
35.7
3.6
39.9
4.8
3.6
32.1
1.2
19.0
100.0
percentage
32.1
1.2
33.3
4.8
6.0
35.7
2.4
17.9
100.0
percentage
23.8
0.0
23.8
3.6
4.8
42.9
2.4
19
22.6
100.0
percentage
14.3
1.2
15.5
7.1
6.0
46.4
3.6
21.4
18
100.0
percentage
14.3
3.6
17.9
6.0
3.6
42.9
7.1
22.6
19
100.0
count
count
count
count
Source: Authors
27
20
12
12
22.5
1
0
1
3
3.1
28
20
13
15
25.6
4
3
6
5
5.6
5
4
5
3
4.1
30
36
39
36
42.1
2
2
3
6
2.9
15
19.8
84
84
84
84
100
Implementing
new service
Replacing
existing
service
Upgrading
existing
service
Source: Authors
count
15
Rarely
15
Often
4
Almost
always
5
Depending
on the
situation
N/A
19
26
Total
84
percentage
17.9
17.9
4.8
6.0
22.6
31.0
100.0
percentage
16.7
22.6
4.8
4.8
17.9
28
33.3
100.0
percentage
22.6
16.7
10.7
1.2
16.7
27
32.1
100.0
count
count
14
19
19
14
4
9
4
1
15
14
84
84
209
(Internal)
rejection
risk
Safety
Lack of
budget
Organisatio
nal
(in)flexibilit
y
Source: Authors
Does
not
affect
at all
Does
not
affect
11
Neithe
r affect
nor
does
not
affect
Does
affect
Compl
etely
affect
35
14
SUM
does
affect
+
compl
etely
affect
N/A
Total
12
84
49
3.6
13.1
10.7
41.7
16.7
58.4
14.3
100.0
2.4
10.7
10.7
38.1
25.0
63.1
13.1
100.0
2.4
13.1
19.0
32.1
21.4
53.5
11.9
100.0
31
20
51
13
84
3.6
9.5
10.7
36.9
23.8
60.7
15.5
100.0
f
f
2
2
11
16
32
27
21
18
53
45
11
10
84
84
210
The
availability
Flexibility
Adjustable
rate
Territorial
independe
nce
Set up
speed
IT
organisatio
ns offload
Transparen
t cost
manageme
nt
Source: Authors
count
22
48
70
N/A
SUM important
+ very
important
Important
Very important
Very
unimportant
Unimportant
Neither
important nor
unimportant
Total
84
percentage
3.6
0.0
4.8
26.2
57.1
83.3
8.3
100.0
percentage
3.6
0.0
8.3
40.5
36.9
77.4
10.7
100.0
percentage
2.4
1.2
13.1
38.1
34.5
72.6
10.7
100.0
percentage
4.8
9.5
20.2
33.3
20.2
53.5
11.9
10
100.0
percentage
2.4
2.4
7.1
47.6
32.1
79.7
8.3
100.0
percentage
2.4
6.0
16.7
40.5
23.8
64.3
10.7
100.0
percentage
2.4
3.6
10.7
45.2
26.2
71.4
11.9
100.0
count
count
count
count
count
count
3
2
4
2
2
2
0
1
8
2
5
3
11
17
6
14
9
34
32
28
40
34
38
31
29
17
27
20
22
65
61
45
67
54
60
7
9
10
84
84
84
84
84
84
211
Source: Authors
6. CONCLUSION
As those results are taken from the wider questionnaire, selected with
purpose to address business organisation issues that arose from
development of Cloud Computing phenomena, at this stage we
wouldnt like to go deep into discussion, but simply present basic
findings and give brief comments from perspective of business
organisation theories:
212
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publications/Conway_IVILifecycle.pdf (last retrieved 16.09.2013)
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of
Cloud
computing,
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Challenges, IEEE International Conference on Advanced Information
Networking and Applications
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Information, G00234840, Special Report, 2012
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http://www.gartner.com/id=2102116 (last retrived 16 September
2013)
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Massachusetts, 1999
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IDC Executive Brief, 2012., It 's Time for Midsize Firms to
Leverage Cloud Computing Capabilities
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Effects, 2013.,
Koehler P., Anandsasivam A., Dan MA., Cloud Services from a
Consumer Perspective, Americas Conference on Information Systems
(AMCIS), 2010
Koffka, Kurt, Principles of Gestalt Psychology, Harcourt-Brace,
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Leimeister, S., Riedl, C., Bhm, M., & Krcmar, H. (2010), The
Business Perspective of Cloud Computing: Actors, Roles, and Value
214
215
Abstract
The aim of this scientific paper is to analyse and elaborate the
managerial problem of integrating the short term aspect of marketing
expenditures vs. long term aspect of marketing investments in the
organizations. Special attention is paid on Macedonian case, with
intention to generalize the problem definition and assumptions for
countries in the region that apply similar legislation and formal
procedures in terms of the treatment of financial means invested/spent
and allocated for marketing purposes. Moreover, analysis will be also
focused on the impact of this issue on competitiveness of companies that
are urged to compete with strong globally branded companies on their
domestic market, that implicitly demands adjustment of performance
measurement systems and adaptation of various forms of managerial
innovation. The standpoint of this scientific research is integrative, as it
is focused on managerial problems that arise due to fragmented and
partial treatment of marketing finance by higher managerial levels, and
the lack of strategic approach in this context. Special attention will be
paid to managerial procedures and standards of formal evidence in
organizations, as a limitation factor for more flexible treatment of
marketing investment / expenditures, as well as the other factors that
should be taken in consideration in this context. Crucial issue in this
context is balancing the short and a long run perspectives, and formal
organisational recognition of this process. Furthermore, the results of
the research study conducted on a sample of Macedonian companies
216
expenditure,
1. INTRODUCTION
Marketing finance as a discipline integrates managerial perspectives
in the fields of marketing and finance, in order to get more realistic
picture about the contribution of marketing towards the
organizational overall effectiveness. It is very sophisticated topic,
having in consideration that marketing effects are often intangible
and difficult to measure by exclusively using the traditional financial
indicators (especially in the initial period of marketing investments).
As the marketing concept is very often underestimated and
misunderstood, in theory and practice, also sub-concepts derived
from marketing are treated the same way (ex. brand valuation,
customer equity management, marketing assets management,
marketing performance management etc.), especially innovative
marketing concept that are often observed by managers as not
applicable in local business practices. But it is very important to
emphasise that traditional managerial concepts used in economy of
tangible assets are simply not applicable or effective to the same
extent in contemporary economy, driven by knowledge and
intangible assets. Introducing marketing innovative performance
systems is certainly one of the most important managerial
innovations that all organizations need to consider, in order to
maintain competitiveness in the complicated global market.
This paper aims to analyse the level of implementation of
advanced marketing finance concept in Macedonian business
practice; to further discuss the approaches and methods mainly used
by Macedonian companies in this context, and to identify the level of
implementation of contemporary marketing performance indicators.
The research conducted is based on following hypotheses:
- companies in Macedonia and the wider geographical region
assess marketing effectiveness almost exclusively by using short term
217
set of
218
219
220
221
4 Snezana Mojsovska Salamovska PhD, Gordana Vitanova PhD Incorporating the value of
intangible assets in formal accounting and financial statements key contemporary managerial
challenge, University of Tirana, Faculty of Economy, ISBN 978 -99956 95 26 - 2
5 Srivastava K. Rajendra, Reibstein J. David, Joshi Yogesh, Linking Marketing Metrics to Financial
Performance, Zyman Institute of Brand Science, 2006 , page 3
222
6
7
http://www.lenskold.com/tools/LeadGenTool.html
Ambler Tim Marketing and the Bottom Line, Prentice Hall 2003 p. 94.
223
Ambler Tim Marketing and the bottom line, Prentice Hall 2003 p. 66
Raab David, Marketing Performance Measures (2007), DM Review, Vol. 17 Issue 9, p35-35,
ISSN: 1521-2912
8
9
224
10 Source: Journal of Digital Asset Management, Aug2008, Vol. 4 Issue 4, p213-224, 12p, 2,
Diagram; found on p215, by Laura Patterson , Business intelligence and predictive indicators
for the performance-driven organization (2008), VisionEdge Marketing,
225
226
227
4. CONCLUSION
Research findings lead to conclusion that approaches and strategies
that business sector in Macedonia implements in context of marketing
performance assessment; especially the treatment of marketing
investments and marketing expenditures are immanent for initial
stages of understanding and assessment of marketing performance.
Also, a lack of understanding of the strategic dimensions of marketing
in general is evident at the majority of respondents. Furthermore, the
organizational infrastructure analysis of the business sector indicates
that the application of innovative business concepts and/or models is
rather complicated, due to the fact that existing organizational
structures and architecture are not flexible enough to support the
new generations of marketing marketing management strategies. In
order to treat marketing finance as investments, it is inevitable to
understand that marketing budgets must be linked to specific
marketing strategies, designed for a longer period, and therefore, the
effects of marketing investments could be measured in a longer
period of time, using financial and non-financial measures and
indicators that would enable to design a realistic map of financial and
non-financial contribution of various marketing activities,
programmes, and strategies.
228
REFERENCES
Aitken, Lucy, Young, Antony Profitable marketing communications:
a guide to marketing return on investment, (2007) ISBN 9780749449421
Ambler Tim (2003), Marketing and the bottom line the marketing
metrics to pump up cash flow, Prentice Hall, Financial Times
Ambler, T, Roberts, J. H. Assessing Marketing Performance: Dont
Settle for a Silver Metric (2008), Journal of Marketing Management, Vol. 24,
No. 7/8, pp.733-750
Ashill, Nicholas, Return on marketing investment: the new
marketing paradigm (2007), Journal of Strategic Marketing, ISSN 0965254X, 12/2007, Volume 15, Issue 5, pp. 375 376
Blythe, J. (2009). Principles and practice of marketing (Second
edition). Andover: Cengage Learning EMEA
Bradbury Mike , Kissel Neal Investment in marketing: the
allocation conundrum (2006), Journal of Business Strategy, ISSN 02756668, Volume 27, Issue 5, pp. 17 22
Bronnenberg B.J., Dub J.P., C.F. Mela , P.Albuquerque, T.Erdem,
B.Gordon, D.Hanssens, G.Hitsch, H.Hong, B.Sun, Measuring long-run
marketing effect and their implications for long-run marketing decisions,
(2008) Published online: 23 September, Springer Science + Business Media,
LLC, Market Lett 19:367382
Claes Hagg, Hakan Preiholt, (2004) The art of financial relations:
reflections on strategic growth, Corporate Communications, An
229
230
arko Risti
231
Kristijan Risti
Abstract
Interdependence of education, technical progress and employment is a
vital triangle in the course of economic development 1, as education is a
process of creating "human capital". As a result, the education affirms
itself as a socially acceptable investment, not as a kind of trend and
additional social cost that burdens material production2. And, since
education is a function of technical progress with the calculated effect
of increasing labor productivity, then the investment in implemented
research and development should be treated as a necessary cost of
reproduction 3.Therefore, it is necessary to find a new type of economic
policy which will focus on the research of human capital and
technological progress in order to program the structural changes in
the economy, since the diffusion of technical progress takes on different
forms of innovation in complementary form of education, which brings
qualitative changes in inputs.
Keywords: human capital, knowledge management, human
development, population quality, investing in people, education
and science
1Dr
232
It is rightly stressed in the modern world that the abundance of the goods
is not only a kind of social wealth, for the development of science and
technological applications of scientific discoveries are becoming a new
form of prosperity and wealth in general4. Also, scientific research has
become a productive force of the hasty industrial society with the vision of
the technological revaluation, with excellent science and excellent
education in its epicenter. This, in turn, led to a strong coordination of
educational, scientific-research, technological and industrial policy in the
modern world, but also to the internationalization of production, which
produced the internationalization of research and technological
development as a new propulsive force for fertilization of capital and
acceleration of economic growth.
Value of added human capital mainly depends on additional
welfare that humans derive5from it during work and life, since human
capital contributes to productivity, entrepreneurial skills, real wages and
welfare as a "versatile" part of current and future consumption.
Schultzs stand point towards population quality lies in the fact
that the quality is treated as a scarce resource. This quality has its
economic value, and acquiring quality requires costs. The relationship
between the yield of the additional quality and the cost of quality
acquisition is the key to the analysis of human behavior, which determines
the type and size of the quality acquired in time6. Quality of population
increases during times when returns exceed the costs. Consequently, the
increase in the quality supply is a response to the increase in social
demands for the quality and vice versa. In the relation of supply and
demand, in terms of investment in quality, Schultz treats all components as
durable goods and useful resource for present and future time. The yields
of the various components of the quality grow over time. The rate of yield
increases with decreasing costs of acquiring quality. The passage of time
also increases the demand for the quality of the population, and the society
pulls the use of human capital allocation and the contributions of economic
growth 7.
People, as a rule, invest in themselves, whether as individuals or
parents from private sources (personal funds) or as taxpayers through
4M.
233
234
235
have value. The supply capabilities curve grows along with the increased
value of the ability to redistribute resources. In the process of
modernization the demand for the economic values of capacity curve is
growing, and it is effected in increasing the overall productivity, as well as
a social good, and improving the allocation of life, as a private good,
derived from the social effects of public goods, which redistribute use and
allocate additional human capital and increasing the quality of the
population. So, Schultz believes that education is not just a consumer
activity in terms of exclusive benefits and satisfying, but the costs of
education is not only an expendable activity intended for gaining pleasure
and use, but consciously bear in order to gain productive capital embodied
in human beings, which provide future services, which consist of future
earnings, future "productive" occupations and future consumer
pleasures18. Therefore, education as an investment in human capital,
contributing to higher savings, which are unjustifiably omitted in
economic accounts (savings as limited to physical capital formation)19.
And since the entrepreneurial ability increases with additional education,
is a serious mistake for the public and private expenditures for education
are taken as current expenditure, rather than as an investment in future
earnings and future pleasure20. The error is obvious because all costs of
education are treated as expenditures for social welfare, as a burden to the
state and its public funds as unproductive allocation of resources to reduce
the tax savings and productive investment21.
The economic value of human capital, whether it is understood in
terms of entrepreneurship qualifications, health, productivity, wages or
welfare, increases by the very act of extending the useful life and increase
in the return on life expectancy, which is an important factor in the
promotion of investment in various forms of human capital and fund
valuation of the capital 22. Improved health of the population, as a
qualitative attribute of human capital, as a rule, reject sex tra benefits
which people pulled from the extension of life expectancy (Usher), with a
growing contribution to human well-being and economic growth rates,
which are significantly higher than national statistics show (Schultz). Gains
in health and longer life-says Schultz, imply an increase in the productivity
of workers, as a result of prolonged participation in the work process and
18Ibidem,
p. 34.
p. 34.
20T.W. Schultz, op. cit., p. 36.
21Ibidem, p. 36.
22T.W. Schultz, op. cit., p. 36.
19Ibidem,
236
p. 38.
p. 39.
25G. Psachanopoulos, Education planning: Past and Present, Prospects 2/78.
26W. Scultz, Investing in people, Centar za kulturnu djelatnost, Zagreb, 1985., p.44.
24Ibidem,
237
238
239
society, which benefits from their labor, settles scientific funds through
consumption. Until it is fully internalized that knowledge is a source of
income, wealth and prosperity, so long will all investments in human
capital have a very low social priority..
In theory, education is empirical evidence that today there is no
pedagogical philosophy and philosophical anthropology, because we need
to to know and learn "what and how to teach" and reveal "all ambushes" of
institutions and educational sector, and education out of which "man
comes out."
The link between education and the state, for which the
intellectual elite is prepared, is articulated by Plato as a rationalist
pedagogy and was subjected to the demands of universality. Aristotle's
innovation is Plato's perspective flipped over: from sitting down to selfanticipation of knowledge. Montaigne, however, sought to avoid the
historical teleology in education and set the function of language to the
highest position. Lock saw the biggest obstacle for legal intellectual
education in n verbalism and therefore offered epistemology that suggests
associative psychology, rather than empiricism. Rousseau introduced
pedagogical modern variant by showing that education is a result of
mediation and wit of a ruler. Kant warns of coercive education that
"mediates" towards freedom in accordance with the universal. Hegel
resolved the contradiction between freedom and restraint by seeing "live"
heating of education as a means for a man to emanate from himself.
Condocent was suspicious of the education, i.e. the state, which arranges it
as a free secular school29, which guarantees freedom and equality. Bergson
discusses the idea of intellectual effort that has to be the center of
education, as an accomplishment and realization of the idea. Finally, for
Merleau-Ponty, who does not believe in the given human nature, pedagogy
can only be established phenomenologically, but on the other side of
theempirical30.
As a result, the management of human capital is an important part
of global management, which explicitly shows (theoretically and
empirically) that social activities, primarily science, education, culture and
health, lose consumable treatment even though their costs (for
alimentation) are included in the budget expenditures or state
expenditure of public funds. Investment in social activities is increasingly
K. W. Roskamp and M. Neuman, Human Capital Formatin and Public Finance: a Dynamic
Model, 1983., p. 207.
30 Group of authors, IEducatin, Approches philosophiques, P.F.U., Paris, 1990.
29
240
31
32
241
clients or patients are more and more apparent, feelings toward them
becoming more and more negative. Cynicism and distance dominate. A
general animosity toward work is created, the ones affected retreat into
"internal emigration", intimate (in themselves) to quit the job. The third
stage is primarily about the search for the culprit. Sometimes affected
recognize that they themselves are guilty, develop depression, fears, fall
into apathy and pessimism, other times the conviction stands in the
foreground. The affected become aggressive, blame others, often the
"system"; irritability, negativism and distrust become a daily companion 33.
Often a decrease in working ability, motivation, and creativity
follows. Increasing superficiality is manifested. It leads top sychosomatic
diseases (stomach ulcer, heart and circulation problems, skin diseases), or
alcohol and drugs abuse, until finally, the last stage, the desperation occurs
throughout life. The angle of observation is narrowed, there is a feeling of
utter hopelessness leading to suicidal thoughts, it determines life more and
more. Of course, the processes of burn-out do not flow so formulaic. Each
affected person has its own "burn-out"-career. It is those who are too
engaged that burn up, those who understand their profession as a
vocation, who have ideals. First fire and flame, and then they burn like
straw. Phlegmatic and ignorant, who always understood his profession as
a "job" (work), as a way of earning the basics, or acquiring the status of
pensioners, seems less affected34.
"Burning-out" is a warning from the inside that it is not possible to
work and live this way anymore. The upcoming risk imperatively imposes
with drawal of visible boundaries between leisure and work time. Time of
disconnecting from the work machine (during a break from work) is the
time for gaining new social contacts outside the profession, and so-called
time to nurture yourself (selbspflege). This is the time given to ones
wishes and dreams. It is especially important for managers, who work
between 12 and 16 hours to pay attention.
Dr. D. Z. Markovic, Dr. B. Ilic andDr.Z. Ristic, Global economy, Etnostil, Beograd, 2011., p. 52.
Economic politics, No. 2093, from 11. May 1992. p. 49.
242
enables a man to understand the laws that govern the development of the
world in which he lives, to master the laws of nature and to achieve a
higher standard of living. Improving education enriches the spiritual life of
the individual and allows him to take advantage of culture, science and art.
Therefore, the characteristics of our time is manifested by the increasing
tendency of people for higher education and taking advantage of the
knowledge acquired during the long history of mankind. That is why the
demand for education is important as much as the need for food 35.
Education in the workplace is another form of human capital
accumulation, which increases the strength and energy of the people and
improves their health and vitality 36. That is why the very close relationship
between any educations in dexand per capita income is highlighted. That
connection comes from historical and empirical facts: education and
economic development have always been closely related, because
education is basically constant connects the needs of life37. Therefore, it is
generally considered that public services or the socioactivities are
simultaneously both consumption and investment.38. Cut-off point is note
asy to determine, because it does matter where to draw the line between
personal and social interests39. That is why these two views complement.
Education affects the change of human needs. Educated man extends the
circle of his needs, desires and capabilities. Uneducated man in turn
reduces his needs to the basic, appropriate, existentially related to his
biological survival 40. "The uneducated man has no needs, he is a bad
consumer "(Rossello).
In theory and practice there are two obvious approaches to
education: the first approach takes education as consumption, whereas the
other approach to education takes education as an investment. Education
as consumption contributes to the improvement of living standards of
individual. Education as an investment contributes to an increase in
national income and national wealth. "People put all their skills,
knowledge and experience to ensure their material existence, the
V. E. Komarov, Relation between economic development and education, B. Jelcic (red),
Education economics, kolska knjiga, Zagreb, 1973., p. 79. I G.S. Becer, Human Capital, National
Bureaw of Economic Research and Columbia University Press, N. York, 1964.
36 T. W. Scultz, Investing in a man from the standpoint of economy, dr B. Jelcic, Education
economics, kolska knjiga, Zagreb, 1973., p. 79 and G.S. Becer, Human Capital, National Bureau
of Economic Research and Columbia University Press, N. York, 1964.
37 P. Jaccard, Necessity of investing in people, Univerzitet danas, 1965, p. 22.
38 Dr. Z. Ristic, Management of Human Resources, Etnostil, Belgrade, 2012. p. 136.
39 Dr. J. Brekic i dr M. Jurica (red 9, Influence of education of people on the economic and
professional development, Ekonomski institut, Zagreb, 1979., p.328.
40 Dr V. Polic, Education and economic development, Skolska knjiga, Zagreb, 1974., p. 26.
35
243
244
245
3. KNOWLEDGE MANAGEMENT
Activities aimed at creating wealth are neither work, nor capital nor land.
The basic economic resource is knowledge itself ... "The value is now
created by productivity and innovation, both of which are implementation
of knowledge into work. Leading social group of the knowledge society
will be" knowledge workers "- executive management/knowledge users
who know how to plan knowledge for productive purposes, just as the
capitalists know to place capital to productive uses; experts in the field of
246
247
248
50
51
Same, p. 209.
F. Drucker, op. cit., p. 214.
249
University of Belgrade
Institute of Meat Hygiene and Technology
Republic of Serbia
Abstract
The aim of this paper was to study importance of corporate social
responsibility concept for gaining leadership companies position and
opportunity for social change. The information was gathering through
wide theoretical framework in area of leadership, corporate social
responsibility and social change in period of last ten years. Terms are
defined, statistics are cited, and trends are discussed that illustrate the
increased need for building more caring organization and societies.
Research and findings provide theoretical benefit for every
organization. It can be concluded that there is strong connection
between organizational leaders strategy and social responsible action,
which influence both, organizational reputation and society well-being.
Keywords: leadership, corporate social responsibility, social
change.
1. INTRODUCTION
In today's ever-changing, dynamic world there is the increased need
for building more caring organizations and societies. Every business
in every sector of every size has social purpose. This doesn't mean
that all business results in positive social change (Klein, 2012).
Business is uniquely positioned to change people's behavior in order
to benefit society. This is connected with concept of corporate social
responsibility (CSR) which allows leadership to make positive impact
on society as well as on organization's reputation. Although, CSR is
250
not new area of the study, recently is gaining attention and interests
among leading world companies, universities, researchers, media,
government and non-government organization. Being a socially
responsible company in contemporary world is much more important
than ever before. Ever since society's expectations have changed, the
expectations of stakeholders such as customers, partners and
employees have altered as well. In the ere of globalization, businesses
are no longer able to conduct destructive and unethical businesses
practices such as unfair labor practices, childhood obesity,
environmental pollution, without receive negative response from the
public. History has shown that, although corporate social
responsibility has consistently increased in societal importance, yet
leaders of many organizations find themselves struggling to appease
social responsibility critics while also fulfilling the financial
obligations of their organization (Kincaid, 2012). Many corporate
leaders seem unmotivated by issues they do not seem directly and
immediatly affecting their bottom line, and despite public pressures,
continue to operate within this framework. On the other hand,
forward thinking business leaders see that these social innovations
can also add value to organizations by raising their profit, attracting
new customers or identifying new market opportunities. In the global
market place, economies are developing faster than ever before, and
as they grow, the principles of corporate social responsibility take on
increased importance due to the enormity of the potential harm
organizatons can inflict on individuals, the environment,
communities, nations and the world (Guenther et al, 2006).
The aim of this paper was to study importance of corporate
social responsibility concept for gaining leadership companies
position and opportunity for social change.
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252
253
254
255
256
257
258
Collaboration
Common Purpose
Controversy with civility
Change
Consciousness of Self
Congurence
Commitment
Citizenship
Individual values
Society/
Community values
5. CONCLUSION
According to all previously said it can be concluded:
259
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B
Bri, R., 89
Buble, M., 1
Bueli, V., 195
C
Cerovi, Z., 137
Crnki, K., 113
G
Gadi, M., 155
Glamuzina, M., 177
Glava, J., 165
K
Krui, D., 177
Krelj-olovi, Z., 137
L
Lamza-Maroni, M., 165
Lovrinevi, M., 177
Lugovi, S., 195
M
Malbai, I., 89
Mojsovska Salamovska, S., 215
O
Oroli, J., 89
P
Peronja, I., 59
Plazibat, I., 59
R
Renduli, D., 59, 73
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