L'évasion fiscale consiste en l'action du contribuable à obtenir un bénéfice, de manière à réduire ou à éviter le paiement de l'impôt, contrairement aux intentions du législateur, sans pour autant violer la loi. L'évasion fiscale représente un problème particulier pour l'intégrité du système fiscal en matière d'impôt sur les sociétés, un constat justifié par le fait que la lutte contre ce phénomène se trouve dans les programmes politiques des États membres de l'Union européenne, ainsi que dans le Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices de l'OCDE. L'objet de cette thèse, écrite en co-tutelle, est d'analyser dans un premier temps l'état actuel des mesures du système croate de lutte contre l'évasion fiscale internationale en matière d'impôt sur les sociétés, pour le comparer ensuite au système des mesures du droit fiscal français, afin de proposer des solutions d'amélioration du système national. Puisque la diversité des formes que l'évasion fiscale peut prendre nécessite une approche compréhensive, cette recherche sera concentrée non seulement sur l'amélioration du cadre législatif, mais aussi sur l'exécution de la lutte contre l'évasion fiscale. / Tax avoidance is generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability in accordance with the letter of the law, but contrary to the intention of the lawmaker. A special problem for the integrity of the tax system is avoidance of corporate tax, the importance of which is reflected in the presence of measures for its curbing in political programmes of EU countries as well as the OECD which elaborated the Action Plan on Base Erosion and Profil Shifting (BEPS). This double degree thesis will investigate the current state of Croatian measures for combatting corporate tax avoidance, by performing a comparative analysis with the French system, in order to propose enhancements of the national system of measures. Given the fact that corporate tax avoidance appears in a multitude of forms and that tackling it requires a comprehensive approach, the research will aim at enhancing not only Croatian material but also procedural tax rules for curbing corporate tax avoidance.

The Serbs are a national group which has been disliked by the Croats for hundreds of years. Even before Croatia became a part of Yugoslavia, the country wanted its independence. However, before and after the break up of Yugoslavia, there was a strong nationalism in the country which led to hatred towards the Serbs and the Serb minorities in Croatia. Studies have shown that minorities often are disfavoured by the majority decisions. This leads to a disadvantageous position for the minorities in the relation to the majority. The problem is how a state should compensate these groups for their disadvantageous position to be able to ensure justice and equality for all citizens within the country. The aim of this thesis is to compare Croatia’s formal national minority rights with the actual national minority rights of the Serbs and to see whether they coincide with each other. The research questions are: • What formal minority rights do Croatian Serbs have in Croatia? • What minority rights do Croatian Serbs have in reality? The method used in this study is the qualitative text analysis. The conclusion of this thesis is that Croatia has a positive attitude towards minority rights and the Serb minority, as Croatia has allocated group-differentiated rights to its national minorities. The Croatian view upon national minority rights coincides to a large extent with Will Kymlicka´s theory. Furthermore, the formal rights and the virtual rights regarding education, language, culture and proportional representation coincides to a great extent if not precisely.

Cette thèse procède à une comparaison des expressions figées entre les langues BCMS (bosniaque/bosnien, croate, monténégrin, serbe) et le français en vue de la traduction. Dans la première partie, l'étude commence par la définition des expressions figées et des critères de figement. Après avoir fait le point sur la question des langues BCMS, on présente le corpus des expressions figées en BCMS et en français, avec leur répartition dans différents domaines culturels et la distinction de trois types d'expressions : calques, expressions transparentes, expressions opaques. La seconde partie est consacrée à l'analyse comparative des expressions figées en BCMS et en français. Elle commence par un parcours de leurs différentes origines, puis on examine les fondements culturels des expressions figées, en fonction de différents domaines fournisseurs. On développe ensuite une analyse linguistique comparée des expressions figées, en détaillant les noms composés et les différentes locutions (verbales, adjectivales etc.) et en intégrant la dimension rhétorique, notamment les métaphores. Pour finir, après une mise au point générale sur la traduction, on examine les problèmes d'interprétation et les différentes solutions de traduction des expressions figées dans les deux sens, entre français et BCMS. / This thesis makes a comparison between the idioms of the BCMS languages (Bosnian, Croatian, Montenegrin, Serbian) on the one side, and the French language on the other, in the domain of translation.In the first segment, the study begins with the definition of idioms and the criteria for fixation. After the explanation of differences among BCMS languages, we present the corpus of idioms in BCMS and in French, with their distribution within different cultural domains, while distinguishing among three types of idiomatic expressions: literal, transparent, and opaque.The second part is devoted to the comparative analysis of idioms in BCMS and French. It begins with a record of their different origins, after which we examine the cultural foundations of expressions, depending on different domains. We develop a comparative linguistic analysis of idioms, giving details on various compound names and phrases (verbal, adjectival, etc.), and integrating the rhetorical dimension, including metaphors. Finally, after an overall focus on translating, we examine issues found in interpretation and translation solutions for different idioms between French and BCMS.

The thesis presents comparison of Czech and Croatian business environment using PEST analysis and macroeconomic indicators for description. It is focused on international trade with goods and services. It is aimed at companies operating on the Czech and Croatian market and their practical experience. Last part of thesis is concentrated on the future cooperation connected to Czech and Croatian EU membership.

More than twenty years after the independence declaration, Republic of Croatia is facing the second biggest step in its history- entry to the European Union. European Union, the world's trade leader, has recognized Croatia as a reliable partner in the future affairs. Croatia shall become a 28th member of the integration on July 1st, 2013. Croatia has experienced many obstacles on the path to the European Union, trying to align its system with the EU's comprehensive legislation. The aim of this thesis is therefore to provide an extensive analysis of the Croatian path to the European Union and to apply the solutions on the further development not only of Croatia but also the remaining candidate countries of the European Union.

The master thesis aims to provide a comprehensive overview of the Slovenia-Croatian territorial dispute in the period 1991-2010. Although this dispute has its origin in the SFRY, it fully sprung up at the time of independence of Slovenia and Croatia, when the question of the definition of a common border appeared. The thesis is primarily focused on three key issues: the definition of the coastal border at the mouth of the River Dragonja, the delimitation of the territorial sea in the Piran Bay and in particular on the main Slovenian request for a direct access to international waters. In the first part selected terms from the international law of the sea are explained. The second chapter covers the historical development and changes of borders in Istria with an emphasis on the development of the municipality of Piran. The above key issues are analysed in the third chapter, which is attempting to verify the relevance of the arguments of both parties from the perspective of international law. The fourth chapter deals with the bilateral dispute resolution attempts and also briefly outlines the political developments in both countries. The final chapter then examines the role what the European Union, or the European Commission, played.

The fourth industrial revolution brought a change in the scope of skills sets required for today's job market. To be part of today's digital society there is a widely recognized need for developing digital competence which requires new and relevant knowledge, skills and attitudes. The labor market demands a high level of technical professionals who have skillsneeded for the jobs of the digital age. However, many scholars discussed that the problem with shortage of professionals lies deeper in educational structure. The European Commission issued the European Digital Competence Framework where they proposed empowering digital competences among students in schools. Since Croatia did not explicitly introduce empowering digital competence into their curriculum from the year 2018/2019, there was an association that offers workshops to K12 students in order to empower digital competence in primary schools and it is offered as extracurricular activities.      Master thesis aims to investigate the potential of makerspace and digital educational tools for empowering digital competence among students in Croatian primary schools, and whether they fit requirements that are suggested in the European Digital Competence Framework.     Based on a focused ethnographic approach, participants of Croatian Makers workshop were interviewed and observed. Empirical data was analyzed according to Thematic analyses and four themes were emerged and discussed together with suggestions of literature review.     Results of this master’s thesis showed that digital educational tools and maker approach have potential in empowering digital competences through following skills: learning by using maker tools, curiosity and maker mind, problem solving skills, collaboration and communication. However, based on empirical findings, the environment of a maker workshop can be far from reality or practice. Furthermore, digital skills empowered through maker workshops fits the requirements proposed in European Digital Competence Framework except one which fits partially and it is related to protection of personal data and privacy.     Suggestion for future work is to investigate how a maker workshop could empower digital competence but at the same time be the environment as similar as possible to external and market conditions. Second topic is related to protection of personal data and privacy, since it is a very important competence that deals with the digital age. Suggestion is to investigate how maker workshops empower digital competence and at the same time include this important factor as well.

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Die folgende Dissertation, die im Mai 2016 verteidigt wurde, beschäftigt sich mit sprachlichen Manifestationen von Genderkonzeptualisierungen im aktuellen schriftlichen Sprachgebrauch in Kroatien. Die Bedeutung von Genderzuschreibungen für die Benennung von Menschen wird sowohl aus synchroner als auch aus diachroner Perspektive auf Sprache betrachtet und analysiert. Das Material dieser Studie besteht neben sprachlichen und präskriptiven Quellen aus Tageszeitungen und linguistischem Material aus der kroatischen feministisch-queeren Gemeinschaft auch aus den Ergebnissen einer umfassenden Perzeptionsstudie und Expert*inneninterviews. Die Arbeit befasst sich mit drei zentralen Fragen: 1. Wie beeinflussen soziale Gendervorstellungen Fragen linguistischer Standardisierungsprozesse und wie werden diese Vorstellungen zudem in dominante Diskurse über Korrektheit im Sprachgebrauch eingeschrieben? 2. Welche Wirkung auf Genderkonzeptionen haben Sprachnormen im Bereich der personalen Appellation und welche kognitive Wirkung haben alternative Benennungsformen? 3. Welche Bedeutung haben Fragen des geschlechtergerechten Sprachgebrauchs bei politischen und aktivistischen Bemühungen von Genderexpert*innen in Kroatien und welche Strategien verwenden kroatische Genderexpert*innen, um eine diskriminierende Sprachnutzung zu vermeiden? / This dissertation thesis, which was defended in May 2016, deals with linguistic manifestations of gender conceptualizations in current written language usage in Croatia. The importance of gender for the linguistic naming of people is considered and analyzed from both a synchronic and a diachronic perspective on language. In addition to linguistic and prescriptive sources, the material of this study consists of daily newspapers and material from the Croatian feminist-queer community as well as oft he results of a perception study and expert inteviews. The thesis deals with three central questions: 1. How do social gender conceptions influence questions of linguistic standardization processes and how are these conceptions inscribed in dominant discourses about correctness in language use? 2. What effect do linguistic norms have on gendered conceptions of people and what is the cognitive effect of alternative naming practices? 3. What meaning is allocated to questions of gender-fair language use in political and activist efforts of gender experts in Croatia and what strategies do Croatian gender experts use to avoid discriminatory language use?

When immigrants move to another country, their success is determined by acceptance within the new society. Acceptance within the new society is dependent upon removal of the language barrier and thus learning the English language. My question for this study are as follows: 1) are there cultural or environmental barriers which may inhibit the ability of immigrant women to learn and use English, and 2) are there role expectations which may prevent women from taking full advantage of opportunities to learn the new language? Such barriers may arise from the nature of the interpersonal relationships or roles within the family unit, or values held by women or their spouse/partner, such as attitude toward gender equality, which could influence the ability or opportunity to learn English. This research explores the experience of immigrant women from the former Yugoslavia in accessing and learning the English language. These women who are between the ages of twenty and forty-five and their families, have immigrated to a small western Canadian city, since the war in that country in 1990. In addition, this study explores the influence of factors such as educational attainment, efficiency in their first language, motivation and desire on learning and retaining English. My analysis, based on interviews with seven immigrant women, revealed that even though hierarchical structure is evident in their cultural beliefs, women empower themselves through their motivation and desire to learn English, primarily for reasons of economic stability. / v, 112 leaves ; 29 cm.