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

In order to protect environment, some states use different fiscal and parafiscal instruments that can be financially significant. One of these instruments are enviornmental taxes, which have a positive influence on the environment. The aim of this paper is to analyse types, importance and financial impact of environmental taxes in EU and Croatia. Analysis of an average revenue share from environmental taxes in GDP had shown that in the period between 2000 and 2013 the biggest average was recorded in Denmark (4.52%) and Netherlands (3.45%), and the lowest in France (1.97%) and Spain (1.82%). In Croatia there are eight different types of environmental taxes and charges. Their total share in revenues in the state budget was 3.45 % of gross domestic product in 2013 .In the period between 2008 and 2012 budgets of the Republic of Croatia collected the highest amount of tax revenue from energy tax, while natural resources taxes were negligible.

De nombreuses études ont montré que l'intelligence émotionnelle (IE) permet de prédire différents comportements cognitifs émotionnels et sociaux (Di Fabio, Palazzeschi, Asulin-Peretz et Gati, 2013; Fugate, Kinicki & Ashfort, 2004; Joseph & Newman, 2010; Salovey et Mayer, 1990; Van Rooy & Viswesvaran, 2004) le bien-être psychologique et physique ainsi que la santé mentale (Martins, Ramalho & Morin, 2010; Schutte, Malouff, Thorsteinsson, Bhullar & Rooke, 2007). En outre, les recherches étudiant les effets des formations en Compétences Émotionnelles (CE) montrent que ces dernières permettent d’améliorer certaines dimensions cognitives, émotionnelles et comportementales liées à la santé (Schutte, Malouff & Thorsteinsson, 2013). Notre recherche examine si (a) les CE peuvent être développée chez les adultes chômeurs, (b) si ces effets de formation sont modérés par la durée du chômage et (c) si les changements en CE contribuent aux changements de bien-être physique et psychologique (étude 1). Nous faisons par ailleurs l’hypothèse que les perspectives d'employabilité des chômeurs adultes peuvent être améliorées après la formation (étude 2). La recherche d'emploi est testée, comme un possible facteur déterminant des effets de l'intervention, de même que nous examinons si les changements en CE sont associés aux des ressources et des stratégies d'adaptation (étude 3). Les résultats montrent un impact différentiel de la formation en fonction de la durée du chômage et de la recherche d'emploi. En outre, le changement dans la CE prédit de façon significative des changements dans le stress perçu, les plaintes somatiques, la santé mentale, les deux dimensions de l'humeur, la satisfaction avec la vie, l'optimisme, la qualité des relations sociales ainsi que les stratégies d'adaptation orientées vers les problèmes. En outre, l'intervention a eu des effets positifs sur l'employabilité perçue, l’employabilité réelle et l'auto-efficacité entrepreneuriale. Les résultats sont discutés au regard du potentiel de développement des CE et de l'efficacité de l'intervention en CE pour les chômeurs.