In 21st century tourism and innovations have been in the center of interest worldwide. Innovations play an important role in tourism, especially with regard to the development of a tourist destination. Innovation and creativity associated with the modern IT technology contributes the most to dynamic development of tourism. Development of IT technology helps to speed the work of a tourist worker, facilitates communication between certain tourist destinations and raises the quality of work and services in tourism. Successful development of tourism is based on constant changes and reaction to the changes. The basis of all such changes is innovation of products and services and high quality of new products. In order to stimulate economic activity and increase competitiveness, state regulations should be established through fiscal policy. By applying certain fiscal variables for investment and innovations fiscal policy stimulates tourist industry and its´ stronger and quality development. The main element of innovativeness in economic growth and development is research and development. Use of tax incentives may be a good option to stimulate entrepreneurs in tourism to invest in research and development. Investment in new and modern technologies helps in acquiring different knowledges and skills needed for entrance on the international and dynamic tourist market.

Porezne olaksice i oslobođenja u brojnim su državama popularno sredstvo za dostizanje politickih, ekonomskih i socijalnih ciljeva. Njihov cilj je stimulacija i ubrzavanje određene aktivnosti u javnom interesu. Također jedan od ciljeva je ubrzati razvoj određene grane te utjecati na rast investicija i ulaganja stranog kapitala. Kljucan element za postizanje konkurentskih prednosti poduzeca je inovativnost. Globalna konkurencija prisiljena je na tržistu nuditi jedinstvene proizvode s dodanom vrijednoscu. U inovativnosti bitan faktor su porezne olaksice za istraživanje i razvoj. Države bi svojom fiskalnom politikom trebale stimulirati ulaganja u istraživanje i razvoj kroz razne oblike poreznih olaksica. Na taj nacin bi se otvorila nova radna mjesta, povecao gospodarski rast i konkurentnost na međunarodnom tržistu. Republika Hrvatska primjenjuje porezne olaksice za istraživanje i razvoj, ali u znatno manjoj mjeri nego ostale zemlje Europske Unije. Cilj Europske Unije na tom podrucju je postati konkurentnija zemlja od Sjedinjenih Americkih Država i Japana.

Successful development of tourism requires substantial investments in construction and modernization of tourist destination. Countries with developed tourism must harmonize the tourism development strategy with the fiscal policy. Local and regional taxes play an important role in the development of economic activities. Precisely these two types of taxes are the main source for the local self-government's revenue. The government should use revenues from local and regional taxes to enrich tourist offer of a certain tourist destination. Positive fiscal policy measures affect more successful development of tourism. A large number of different fiscal incentives has different effect on the development of competitiveness. The process of the fiscal system decentralization should be further developed by higher tax revenues allotment.

Bosnia and Herzegovina is situated at the junction of three main climatic zones, namely, the Mediterranean, the Mountain and the Moderate Continental one. The Mountain Observatory Bjelasnica is located at the boundary between these climatic zones. The special location at the sharp transition between different climate regimes creates surnormally variably climate conditions. This - along with the general sparseness of high elevation climate information ― makes a new centennial high elevation data set starting in 1895 particularly interesting for climate and climate change research. Our paper describes the historical background of the observatory - one of the fundamentals of appropriate homogenizing climate time series. The new temperature series is then implemented into the existing data collection HISTALP. Further our paper provides a first comparative analysis of the centennial trend, the decadal variations and the high-frequent variability of the first homogenized centennial summit series at the Balkan Peninsula. Homogenization tests detected four breaks in the 1895-2007 Bjelasnica summit series. The monthly adjustments ranged from -0.9 to +0.9°C. The average length of a homogeneous subinterval was 23 years. Although remote from the other high elevation summit sites of the Alps, the Bjelasnica-series shows astonishingly similar centennial and decadal scale trends and variations. The linear centennial trend 1895-2007 is +0.11°C/10a. Decadal variations are more accentuated in summer than in winter. The former are dominated by a two-step warming from cool 1910s summers to a first maximum near 1950 followed by a significant cooling until 1980 and then the well known recent warming which was strongest from 1980 to 2000. In the cold season decadal scale deviations from the centennial trends are less significant than in the summer half year season. There are only two main divergent subperiods - a cold one at the beginning of the series near 1900 and the main maximum in the 1990s. The Bjelasnica summit series is freely available now in the web on www.zamg.ac.at/histalp.

The Republic of Croatia is currently carrying out preparatory measures for accession to the European Union. One of them is the harmonization of value added tax (VAT) with the requirements of Directive 2006/112/EC. Strong taxation affects tourism negatively. Hoteliers in Croatia set aside large funds for facility investments, which include partly high VAT rate of 23%, in order to achieve the market standards. Tourists face higher bid prices which puts the country in an unenviable position among Mediterranean competitors. It is important to find an optimal solution within the VAT system to encourage tourism development. Budget funds collected from tourism need to be refunded to the tourism industry.

Sistematskih 'psihomuzickih' istraživanja, a pogotovo psiholoskih analiza licnosti muzicara, kod nas do sada gotovo da uopce nije ni bilo. Ovaj rad predstavlja pionirski pokusaj da se odgovori na neka od osnovnih pitanja o razvoju licnosti tri poznata svjetska pijanista: Arthur Rubinsteina, Vladimir Horowitza i Sviatslov Richtera, analizirajuci njihove biografije kroz vise teorija licnosti. U analizi smo koristili sljedece grupe teorija licnosti: psihodinamske teorije licnosti, humanisticke teorije licnosti i teorije crta licnosti. Kako bi se doslo do odgovora na postavljena pitanja u ovom radu, koristili smo detaljno proucavanje biografije izabranih pijanista, analizu njihovog muzickog izvođenja gledanjem video zapisa, proucavanje osobnih ispovijesti i komentara muzickih kriticara.

Hotelska poduzeca motivirana su povecanjem dobiti. Pokretaci su gospodarskog rasta i razvoja. Za povecanje tržisne i poslovne uspjesnosti treba uložiti u istraživanje i razvoj. Primaran cilj istraživanja i razvoja je ulaganje u razvoj turistickog tržista primjenom novih tehnologija i edukacijom kadrova. Fiskalan sustav i politika moraju dati mogucnosti sto veceg koristenja istraživanja i razvoja putem poreznih olaksica. Ulaganjima u istraživanje i razvoj turistickog tržista osigurava se kvalitetniji razvoj turisticke destinacije. Razvojem hotelske industrije doprinijelo bi se razvoju obrazovanja kadrova i porastu zaposljavanja u turistickoj destinaciji. Vecim državnim poticajima u istraživanje i razvoj dobili bi konkurentniju hotelsku industriju.