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  • Author: Ana Štambuk x
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Employers’ Perceptions of Business and Economics Graduates’ Competencies in Croatia


Background: The issue of graduates’ competencies is not a new one, but was brought back into the spotlight after the 2007-2008 Global Financial Crisis and the ensuing disturbances in the labour market. These disturbances were manifested through an increased unemployment rate, with a significant share of highly educated people.

Objectives: This paper provides an insight into employers’ assessment of the importance and sufficiency of the competencies acquired by business and economics university bachelor graduates in Croatia.

Methods/Approach: The methodology applied in this research includes the importance-performance analysis (IPA) that provides a two-dimensional importance-satisfaction grid. Data for the IPA analysis were collected by the structured questionnaire.

Results: Results indicated that employers are satisfied with specific competencies (business and economic) and that the emphasis of business and economics higher education institutions (HEI) should be placed on generic competencies.

Conclusions: Findings imply that mobility of highly educated people could be caused by the level and quality of specific competencies of bachelors with a degree from Croatian economics higher education institutions. Additionally, the conclusion of the conducted study indicates a need for implementation of student-oriented teaching methods, the introduction of obligatory internship, and introduction of courses oriented towards the development of generic competencies.

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Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina


This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT) and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT) and corporate income tax (CIT) rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.

Open access