natgillin/translations-raw huggingface dataset:
rance of new methods of electronic payment in the real world (card-based products) and the virtual world (software-card product).
novih oblika elektroničkih plaćanja, kako u realnom svijetu (kartičnih proizvoda), tako i u virtualnom svijetu (softverskih proizvoda).
The reason for the spread of these products has been their greater effectiveness compared with the traditional payment systems.
Razlog sve veće rasprostranjenosti navedenih proizvoda jest njihova veća učinkovitost u usporedbi s tradicionalnim sustavima plaćanja.
However, statistics on payment systems indicate that electronic money development is still at an early stage of development and that cash continues to be the most important means of payment for retail transactions.
Međutim, statistike potvrđuju da je razvoj elektroničkog novca u početnoj fazi te da je gotovina još uvijek najvažniji oblik plaćanja pri maloprodajnim transakcijama.
Thus, contrary to some early expectations, cash has not been yet replaced by electronic money.
Prema tome, protivno nekim očekivanjima, gotovinu još uvijek nije zamijenio nijedan oblik elektroničkog novca.
This paper has tried to explain why electronic money has been not been in widespre
Ovaj je rad pokušao odgovoriti zašto se upotreba elektroničkog novca nije znatnije
One reason is that e-money is a fairly sophisticated form of money: its use requires investment in new payment technology by the retailers, and investment in the acquisition of new skills by the consumers.
Jedan od razloga jest činjenica da je e-novac prilično sofisticiran oblik plaćanja te zahtijeva investicije u nove tehnologije kod trgovaca, kao i razvijanje novih vještina u korisnika.
This paper has highlighted two additional reasons.
U radu su istaknuta dva dodatna razloga.
Survey of developments in electronic money and internet and mobile pa
Survey of developments in electronic money and internet and mobile pay
“Economics of Networks.”
International Journal of Industri
“Cash, Paper, and Electronic Payments:
a Cross-Country Analysis”.
“Realizing the Gains from Electro
“Realizing the Gains from Electronic
nic Payments: Costs, Pricing and Payment Choice”.
Payments: Costs, Pricing and Payment Choice”.
“Network Externalities: The Catch-22 of Retail
“Network Externalities: The Catch-22 of Re
ed. The Future of Money in the Information Age.
to identify the different factors hindering its growth.
PUBLIC FINANCES OF THE LOCAL GOVERNMENT UNITS
JAVNE FINANCIJE LOKALNIH JEDINICA VLASTI
Anto Bajo and Dubravka Jurlina Alibegović, 2008, Školska knjiga, The Institute of Economics and The Institute of Public Finance, Zagreb, 299 p.
Anto Bajo i Dubravka Jurlina Alibegović, 2008, Školska knjiga, Ekonomski institut i Institut za javne financije, Zagreb, 299 str.
Every year we pay more and more money in the budget of local government units
U proračune lokalnih jedinica (općina, gradova i županija) svake godine uplaćujemo
Did the local government units have enough their own money in the period from 2000 to 2006 or were they additionally helped by the central government?
Jesu li lokalne jedinice u razdoblju od 2000. do 2006. godine imale dovoljno novca ili im je središnja država dodatno financijski pomagala?
Did they run into debts and in what way?
Jesu li se zaduživale i na koji način?
Under what terms?
Uz koje uvjete?
What is the total debt of all local government units?
Koliki je ukupni dug svih lokalnih jedinica?
What is the status of public utility companies within the local government units?
Kakav je status komunalnih poduzeća unutar lokalnih jedinica?
Are their expenditures a part of expenditures of the local budgets or the public utility companies have their own budgets?
Čine li njihovi rashodi dio rashoda lokalnih proračuna ili komunalna poduzeća imaju svoje zasebne proračune?
How is the budget process in the local government units done?
Kako teče proračunski proces u lokalnim jedinicama?
Can you perhaps take part in it at a certain stage?
Možete li se i vi u nekoj fazi možda uključiti u nj?
What are the possibilities of financing the local government units from the European Union budget?
Koje mogućnosti financiranja iz proračuna Europske Unije stoje na raspolaganju lokalnim jedinicama u Hrvatskoj?
This book offers the answers to these and many more similar and interesting questions from theory and current practice of the Croatian local government units.
Odgovor na navedena pitanja i još mnogo sličnih i zanimljivih pitanja iz teorije i današnje prakse lokalnih jedinica u Hrvatskoj naći ćete u ovoj knjizi.
The book -writen in Croatian language is divided in eight sections and ends with a
Knjiga je podijeljena na osam dijelova, a na kraju knjige nalazi se popis literature,
reference list, useful websites and an index.
korisne internetske adrese te kazalo pojmova.
Each of eight sections is divided in two separate chapters which discuss theoretical insights on a certain subject as well as practices in Croatia.
Svaki od osam dijelova knjige podijeljen je na dva zasebna poglavlja u kojima se obrađuju teorijske spoznaje o određenoj temi te praksa u Hrvatskoj.
The book has been written by two young, but already very experienced authors who have excellent theoretical knowledge of public finance and practices in Croatia.
Knjigu su napisali dvoje mladih, ali već vrlo iskusnih autora koji odlično poznaju područje javnih financija lokalnih jedinica u teoriji i u hrvatskoj praksi.
Dubravka Jurlina Alibegović has been employed as a researcher at The Institute of Economics.
Dubravka Jurlina Alibegović zaposlena je kao znanstvena suradnica u Ekonomskom institutu.
Anto Bajo has been employed as a researcher at The Institute for Public Finance and as a senior lecturer at The Faculty of Economics and Business Zagreb where he lectures Public Finance, Local Finance, Public Debt Management and Management of Public Sector Finance.
Anto Bajo znanstveni je suradnik u Institutu za javne financije, a na Ekonomskom fakultetu u Zagrebu radi kao docent i predaje predmete Javne financije, Lokalne financije, Upravljanje javnim dugom i Upravljanje financijama u javnom sektoru.
The second section offers a detailed explanation of the distribution of public functions between the central government and the local government units.
U drugom se dijelu pobliže objašnjava raspodjela javnih funkcija između središnje države i lokalnih jedinica.
It explains which level of fiscal authority is theoretically best suited for performing a certain function and which functions the local government units in Croatia carry out.
Obrazlaže se koja je razina fiskalne vlasti teoretski najpogodnija za obavljanje određene funkcije, te koje funkcije obavljaju lokalne jedinice u Hrvatskoj.
The third section talks about the sources of finance of the local government units in theory and the financing sources of the local government units in Croatia.
U trećem se dijelu govori o izvorima prihoda lokalnih jedinica vlasti u teoriji te o izvorima prihoda lokalnih jedinica vlasti u Hrvatskoj.
The fourth section discusses the theory of fiscal equalization and fiscal equalization in Croatia.
Četvrti dio knjige obrađuje teoriju fiskalnog izravnanja te fiskalno izravnanje u Hrvatskoj.
It explains fiscal equalization - transfer of funds from the central government to all or some local government units which do not have enough income for financing their expenditures.
Objašnjava se fiskalno izravnanje - prijenos novčanih sredstava od središnje države svim ili nekim lokalnim jedinicama koje nemaju dovoljno prihoda za financiranje svojih rashoda.
Advantages and disadvantages of the existing Croatian model of fiscal equalization are analyzed next.
Potom se istražuju prednosti i nedostaci postojećega hrvatskog modela fiskalnog izravnanja.
The fifth section analyzes debt and borrowing of the local government units.
U petom dijelu knjige analizira se dug i zaduživanje lokalnih jedinica vlasti.
It gives answers to the questions about the basic characteristics and purpose of the borrowing of the local government units and about the main instruments and practice of borrowing in developed countries and in Croatia.
Odgovara se na pitanja koja su osnovna obilježja i namjena zaduživanja lokalnih jedinica te glavni instrumenti i praksa zaduživanja u razvijenim zemljama i u Hrvatskoj.
The sixth section analyzes other sources of finance of the local government units.
U šestom se dijelu analiziraju ostali izvori financiranja lokalnih jedinica vlasti.
It offers detailed explanation of the ways of financing capital development projects through financial institutions, regional development agencies and different forms of public private partnerships.
Pobliže se objašnjavaju načini financiranja kapitalnih razvojnih projekata putem financijskih institucija, regionalnih razvojnih agencija i različitih oblika javnoga privatnog partnerstva.
The seventh section deals with the budgets of local government units and the budget process in those units, that is, with the defining the budget concepts and budget beneficiaries as well as the budget structure.
Sedmi dio knjige bavi se proračunima lokalnih jedinica vlasti i proračunskim procesom u lokalnim jedinicama, odnosno definiranjem pojmova proračuna i proračunskih korisnika te strukturom proračuna.
Budget accounting, that is, accounting principles applied in budgeting as well as types of financial statements used by the local government units are explained next.
Potom se npr. objašnjava računovodstvo proračuna odnosno računovodstvena načela koja se primjenjuju pri izradi proračuna te se opisuju vrste financijskih izvješća lokalnih jedinica.
The last section discusses regional policy of the European Union and problems regarding Croatian regional policy on its way to the European Union.
U posljednjem je dijelu obrađena regionalna politika Europske Unije i problematika vezana za regionalnu politiku Hrvatske na putu u Europsku Uniju.
This is the only book in Croatia at the moment which systematically discusses all cur
Ovo je trenutačno jedina knjiga u Hrvatskoj u kojoj su sustavno obrađene sve važne
rently important subjects in the field of fiscal relations between the central and lower government levels (local government units).
tekuće teme s područja fiskalnih odnosa središnje i nižih razina vlasti (lokalnih jedinica).
The subjects are discussed in detail and argued with many interesting practical examples and calculations.
Teme su detaljno obrađene i argumentirane mnoštvom zanimljivih primjera i izračuna iz prakse.
The book offers genuinely much information which, although available to the public, is difficult to find or obtain from the institutions involved.
Knjiga nudi zaista mnogo podataka koje je, iako su javnosti uglavnom dostupni, u praksi teško pronaći ili dobiti od relevantnih institucija.
This is probably one of the most useful things the book has to offer.
To je vjerojatno i jedna od najkorisnijih sastavnica ove knjige.
It is not intended for quick reading as it fully discusses a great deal of subjects.
Nije namijenjena brzom čitanju, jer je detaljno obrađeno mnoštvo tema.
Therefore you might have to read some parts even twice.
Tako ćete neke dijelove možda pročitati i dva puta.
As a textbook it is first of all intended for the students of undergraduate, graduate and postgraduate courses at faculties of economics and law, but it will be very useful to researchers who are active in the subject as well.
Kao udžbenik, knjiga je ponajprije namijenjena studentima preddiplomskih, diplomskih i poslijediplomskih studija ekonomskih i pravnih fakulteta, ali će biti vrlo korisna i istraživačima koji se bave obrađenom temom.
It will certainly be interesting to the employees in local government units departments, employees in central government bodies and all other citizens who are interested in theoretical insights and practical solutions regarding public finance of local government units.
Sigurno će biti zanimljiva i djelatnicima odjela lokalnih jedinica, djelatnicima tijela središnje države, ali i svim ostalim građanima koje zanimaju teorijske spoznaje i praktična rješenja vezana za javne financije lokalnih jedinica vlasti.
Mihaela Bronić Institute of public finance
Mihaela Bronić Institut za javne financije, Zagreb
THE MONEY LAUNDERING PREVENTION SYSTEM
SUSTAV SPRJEČAVANJA PRANJA NOVCA
Sonja Cindori, MSc
mr. sc. Sonja CINDORI
Anti-Money Laundering Directorate, Zagreb
Ured za sprječavanje pranja novca, Zagreb
The paper presents the money laundering and terrorist financing prevention system
U radu se prezentiraju sustav prevencije pranja novca i financiranja terorizma u Hr
The basic concepts are defined, the principles and fundamentals of international regulations analysed, and the regulatory system in Croatia covered by statute and money laundering prevention Regulations is presented, in conjunction with a description of the organisation, remit and international actions of the Money Laundering Prevention Office.
Definiraju se osnovni pojmovi, analiziraju načela i osnove međunarodnih propisa, normativna struktura u Hrvatskoj obuhvaćena zakonom i pravilnikom o sprječavanju pranja novca, te predstavlja Ured za sprječavanje pranja novca - njegov ustroj, nadležnost i međunarodno djelovanje.
The infiltration of dirty money is a crucial problem from national economies.
Infiltracija prljavog novca ozbiljan je problem za nacionalne ekonomije.
Launderers constantly find new ways, make use of new non-financial channels and ex
Perači neprestano pronalaze nove načine, koriste se novim, nefinancijskim kanali
pand their activities to real estate, artworks and insurance.
ma i proširuju djelokrug na nekretnine, umjetnine i osiguranje.
Hence it is necessary to keep up with European approaches and recommendations, to strive for further improvement of the laws and the modernisation of the system, and to adopt new regulations harmonised with international standards, particularly with Directive 2005/60/EC.
Stoga je potrebno i dalje pratiti europska rješenja i preporuke, težiti daljnjem poboljšanju zakona i modernizaciji sustava te donijeti nove propise usklađene s međunarodnim standardima, posebno sa Smjernicom 2005/60/EZ.
Key words: money laundering, terrorist financing, prevention, harmonisation with international standards, due diligence, reporting suspicious transactions
Ključne riječi: pranje novca, financiranje terorizma, prevencija, usklađivanje s međunarodnim standardima, provođenje mjera dubinske analize, obavijesti o sumnjivim transakcijama
Money laundering is a process the aim of which is to cover traces leading to the real source of illegally acquired money, in which, more and more often, the non-financial sector and the professions become involved.
Pranje novca je proces kojim se želi zametnuti trag pravog izvora nezakonito stečenog novca, pri čemu se iskorištava financijski, a sve češće i nefinancijski sektor i struke.
Dirty money is the money acquired through criminal activities and all property derived from such money.
Prljavim se novcem smatra svaki novac koji je stečen kaznenim djelom i sva imovina koja proizlazi iz tog novca.
This means that money laundering cannot exist without predicate criminal activity.
To znači da pranje novca bez prethodne kriminalne aktivnosti ne postoji.
The US Office for the Prevention of Money Laundering (FinCEN)1 has described the money laundering process through three phases: placement, sublimation and integration.
Američki Ured za sprječavanje pranja novca (FinCEN)1 opisao je proces pranja novca kroz tri faze: polaganje, oplemenjivanje i integraciju.
In the phase of placement, proceeds generated from criminal activities are placed into the financial system, or invested into real estate and movables.
U fazi polaganja sredstva iz kriminalne djelatnosti ulažu se u financijski sustav ili se investiraju u nekretnine i pokretnine.
The main goal is the lodgement of such proceeds into legal financial flows or their transfer outside the country.
Glavni je cilj ubaciti novac u financijske tokove ili ga prebaciti izvan zemlje.
In this phase, the launderers must expose their earnings, which is crucial for the easier detection of dirty money (Maros, 1999:241).
Pritom perači novca izlažu svoju zaradu, stoga je ta faza s obzirom na mogućnost detekcije prljavog novca krucijalna (Maros, 1999:241).
This is the most dangerous phase for criminals regardless of whether their money appears in cash or not.
Bez obzira na to pojavljuje li se novac koji proizlazi iz kriminalne aktivnosti u obliku gotovine ili ne, faza polaganja najopasnija je za kriminalca.
Here there is a direct link between the money and the criminals.
Tada još postoji izravna veza između novca i kriminalca.
2 After that moment, the money is not cash any more; it becomes a number on paper or on the computer display (Lilley, 2000:51-52).
2 Od tog trenutka novac više nije gotovina već se pretvara u brojke na papiru ili na zaslonu ekrana (Lilley, 2000:51-52).
The next phase in this process is most frequently called sublimation, but it can also be called swamping or mixing (Lilley, 2000:53).
Sljedeća faza u tom procesu poznata je pod nazivom oplemenjivanje, ali se naziva i pretresanjem ili miješanjem (Lilley, 2000:53).
In the sublimation phase, launderers start to cover traces of the real source of money by a multitude of transactions.
U fazi oplemenjivanja perači brojnim transakcijama počinju prikrivati trag pravog izvora novca.
They transfer money to domestic and foreign accounts by using legal transactions and change the shape of money in order to make it harder to follow its flow.
Legalnim transakcijama prebacuju novac na računima u zemlji i inozemstvu te mijenjaju njegov oblik, upravo radi otežavanja praćenja njegova toka.
In this phase the omnipresent offshore companies can be used as suitable instruments.
U toj se fazi svugdje postojeće off shore tvrtke mogu pojaviti kao prikladno sredstvo.
Furthermore, identification of the beneficial owner and undertaking all necessary measures, dependent on the risk and type of client, business relationship, product or transaction, are extremely important.
Nadalje, vrlo je važno utvrditi identitet stvarnog vlasnika, kao i poduzeti sve potrebne mjere ovisno o riziku i vrsti stranke, poslovnog odnosa, proizvoda ili transakcije.
3 The nature of sublimation as such gives opportunities for the detection of certain features indicating possible
3 Sama priroda oplemenjivanja omogućuje pronalazak određenih obilježja koja upućuju na moguće pranje novca.
The money launderer is only interested in profit as a secondary goal and the concealment of the real source of money is the only motive.
Perač novca zainteresiran je samo za profit kao sekundarni cilj - prikrivanje pravog izvora novca jedini je motiv.
The final phase of the money laundering process is actually the integration of the illegally acquired proceeds, which have become legal and successfully embedded in the financial system.
Završna faza procesa pranja novca zapravo je integracija nezakonitih sredstava koja su postala zakonita i koja su uspješno uronjena i položena u financijski sustav.
This phase is sometimes called the drying or centrifuging phase (Blunden, 2001:24).
Ta se faza katkad zove fazom sušenja odnosno centrifugiranja (Blunden, 2001:24).
Money laundering is a complex system which is still developing; new techniques have been used and money launderers are becoming more and more sophisticated.
Pranje novca je kompleksni sustav koji se razvija, primjenjuju se nove tehnike, a perači se sve više usavršavaju.
Criminals hide themselves behind complex transactions, which include international transfers, dispersion into smaller amounts or transfers made to the accounts of different persons, changing the shape of money and advice received from banking experts, brokers, investment bankers, accountants, consultants, public notaries and lawyers.
Kriminalci se skrivaju iza kompliciranih transakcija koje obuhvaćaju međunarodne transfere, usitnjavaju transakciju na manje iznose ili transferiraju na račune većeg broja osoba, mijenjaju oblik novca, a pri svemu tome koriste se i savjetima vrhunskih bankarskih stručnjaka, brokera, investicijskih bankara, računovođa, konzultantskih kuća, javnih bilježnika i odvjetnika.
Money is a conception.
Novac je zamisao.
The idea that a determined value can be ascribed to some object used for trading is very old and universal (Madinger and Zalopany, 1999:7).
Ideja da nekom objektu može biti određena vrijednost i da se može koristiti u trgovini vrlo je stara, ali univerzalna (Madinger i Zalopany, 1999:7).
All people have their own views of money and it is natural that such meanings differ, especially in different cultures.
Svatko novac doživljava na drukčiji način i nije nimalo čudno da se ta mišljenja razlikuju, pogotovo u svijetu različitih kultura.
A clear understanding of the money laundering process requests an understanding of the nature and role of money itself.
Jasno razumijevanje procesa pranja novca jednako tako zahtijeva razumijevanje prirode novca i njegove uloge.
Money is most often considered as cash.
Novac se najčešće shvaća kao gotovina.
How much is one kuna, dollar or euro really worth?
Koliko stvarno vrijedi jedna kuna, dolar ili euro?
Maybe a better definition would be “everything that is generally considered as cost-covering instrument” (Madinger and Zalopany, 1999:8).
Možda bi bolja definicija novca bila da je on “sve ono što je općenito prihvaćeno kao način podmirivanja troškova” (Madinger i Zalopany, 1999:8).
Money appeared thousands of years before paper and coins, but it is impossible to know who had the idea of giving a determined worth to some object and thus giving it such an important place in the trading process (ibid, 1999:9).
Novac se pojavio tisućama godina prije papira i kovanica, a nikada se neće saznati tko je došao na ideju da se nekom objektu odredi vrijednost i namijeni tako važno mjesto u trgovini (Madinger i Zalopany, 1999:9).
So, money is the concept that a certain object could have a certain worth and could be accepted in a different kind of swap.
Novac je, dakle, zamisao da neki određeni predmet ima vrijednost i da je prihvaćen u svim vrstama razmjene.
As a concept, money can have a shape.
Kao zamisao, novac može imati bilo koji oblik.
In different times and different places, money can be everything we could imagine (ibid, 1999:9)
U različitim vremenima, na različitim mjestima, novac može biti gotovo sve što se može zamisliti (Madinger i Zalopany, 1999:9).
Why is all this so important for the prevention of money laundering?
Zašto je sve to toliko važno za prevenciju pranja novca?
We have to be aware that, although most money laundering processes include particular types of money only, everything can be used in the money laundering process: diamonds, gold, credit cards, shares, guarantees, rare coins, insurance polices and many other types of repositories of value.
Moramo biti svjesni da, iako većina procesa pranja novca obuhvaća samo neke oblike novca, sve može biti upotrijebljeno u procesu pranja novca: dijamanti, zlato, kreditne kartice, dionice, garancije, rijetke kovanice, police osiguranja i još mnogo drugih različitih oblika novca.
The process is limited only by the imagination of the individual, not by the form in which money appears.
Te vrste transfera novca u različite oblike ograničene su samo maštom osobe, a ne oblikom u kojemu se novac pojavljuje.
Considering that money laundering is usually performed in three phases, crosses state borders and includes smaller or bigger groups of people established ad hoc or for permanent activities and that different predicate offences go before the laundering, one can see the complexity of the money laundering process itself.
S obzirom na to da se proces pranja novca po pravilu zbiva u tri faze te se nerijetko proteže preko međunarodnih granica, u čemu sudjeluju manje ili veće grupe ljudi stvorene ad hoc ili za trajnije djelovanje, a prethodi mu različitost predikatnih kaznenih djela, sve to jasno upućuje na složenost samog procesa pranja novca.
Therefore, there are different definitions of money laundering in the literature:
Upravo se zbog tog razloga u literaturi pojavljuju različite definicije pranja novca, od kojih neke navodimo.