Long-term changes of plant phenological phases determined by complex interactions of environmental factors are in the focus of recent climate impact research. There is a lack of studies on the comparison of biogeographical regions in Europe in terms of plant responses to climate. We examined the flowering phenology of plant species to identify the spatio-temporal patterns in their responses to environmental variables over the period 1970–2010. Data were collected from 12 countries along a 3000-km-long, North–South transect from northern to eastern Central Europe.Biogeographical regions of Europe were covered from Finland to Macedonia. Robust statistical methods were used to determine the most influential factors driving the changes of the beginning of flowering dates. Significant species-specific advancements in plant flowering onsets within the Continental (3 to 8.3 days), Alpine (2 to 3.8 days) and by highest magnitude in the Boreal biogeographical regions (2.2 to 9.6 days per decades) were found, while less pronounced responses were detected in the Pannonian and Mediterranean regions. While most of the other studies only use mean temperature in the models, we show that also the distribution of minimum and maximum temperatures are reasonable to consider as explanatory variable. Not just local (e.g. temperature) but large scale (e.g. North Atlantic Oscillation) climate factors, as well as altitude and latitude play significant role in the timing of flowering across biogeographical regions of Europe. Our analysis gave evidences that species show a delay in the timing of flowering with an increase in latitude (between the geographical coordinates of 40.9 and 67.9), and an advance with changing climate. The woody species (black locust and small-leaved lime) showed stronger advancements in their timing of flowering than the herbaceous species (dandelion, lily of the valley). In later decades (1991–2010), more pronounced phenological change was detected than during the earlier years (1970–1990), which indicates the increased influence of human induced higher spring temperatures in the late twentieth century.

The aim of the present study was to explore the perspective for entrepreneurship among PhD students coming from variety of disciplines. More precisely, to identify the most important entrepreneurial competences for succeeding in the entrepreneurial venture, to explore whether these competences are being developed during the 3rd cycle studies, and to explore the entrepreneurial intentions of the future doctors. In order to choose the most important entrepreneurial competences, individual semi-structured interviews with ten entrepreneurs from different fields were conducted. In addition, the importance of each competence was evaluated in form of the questionnaire, by seventeen entrepreneurs. After the qualitative and quantitative analysis of the interviews and the questionnaire, 20 competences were selected as the most important entrepreneurial competences. These 20 competences were then evaluated by 50 PhD students from different fields of study. They evaluated the importance of each entrepreneurial competence, the level of its development during their PhD studies, and indicated their entrepreneurial intentions after finishing the PhD. The most important and the most developed competences are presented in the results. In addition, the results showed relatively high entrepreneurial intentions in case of not finding a job after the PhD and in general. These results imply the need for incorporating some sort of entrepreneurial training and the development of entrepreneurial competences adapted to each subject area during the PhD studies. Published online : 06 June 2016

As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth. Keywords: Fiscal policy, corporate income tax, common consolidated corporate tax base, formula apportionment