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Škola treba stvarati uvjete za optimalno ostvarivanje mogućnosti svakog učenika. Svi su nastavni predmeti u školskom kurikulumu jednako važni za ostvarivanje i samopotvrđivanje potencijala svakog pojedinca jer, prema teoriji višestrukih inteligencija, svaki je pojedinac u nečemu dobar i ima predispozicije za uspjeh. Ovo je istraživanje posvećeno ispitivanju procjena svojih iskustava u nastavi likovne kulture. Uzorak predstavljaju učenici završnih razreda devetogodišnje obvezne osnovne škole i gimnazije u Bosni i Hercegovini (N = 255). Za prikupljanje podataka o procjeni nastave likovne kulture konstruiran je posebni instrument Skala procjene nastave likovne kulture u formi Osgoodova semantičkog diferencijala. Deskriptivna analiza pokazuje da generalno svi učenici pozitivno procjenjuju nastavu likovne kulture. Nema razlika u procjeni nastave likovne kulture obzirom na spol, vrstu škole i završni školski uspjeh učenika. Odnosno, bez obzira kojeg su učenici spola, idu li u osnovnu ili srednju školu (gimnaziju) te s kojim su školskim uspjehom završili prethodni razred, oni podjednako pozitivno procjenjuju nastavu likovne kulture. Ali postoji razlika u procjeni nastave likovne kulture s obzirom na razred, tj. učenici osmog razreda osnovne škole imaju nešto pozitivnije procjene nego učenici devetog razreda osnovne škole i drugog razreda gimnazije. U radu su prikazana i objašnjena teorijska polazišta, obilježja i implikacije dobivenih rezultata., Schools should create conditions for the best possible development of the potential of each pupil. All subjects in the school curriculum are equally important for the achievement and fulfilment of each individual’s potential, because, according to the theory of multiple intelligences, every individual is good at something and has the predisposition for success. This study aims to examine the evaluations of pupils' experiences with their art class. The sample comprises pupils from the final grades of a nine-year compulsory primary school and of a secondary school in Bosnia and Herzegovina (N = 255). The authors constructed a special instrument to collect data on the pupils' evaluation of their art class—the Art Class Evaluation Scale in the form of Osgood's semantic differential. A descriptive analysis shows that, in general, all pupils provide a positive evaluation of the their art class. There are no differences in the evaluation of the art class in terms of pupils' gender, type of school, and school results at the end of the year. In other words, irrespective of the pupils' gender, whether they are in primary or secondary school (grammar school), and their results at the end of the previous grade, they provide an equally positive evaluation of the art class. However, there is a difference in the evaluation of the art class in terms of grade: pupils in the eighth grade of primary school provide a somewhat more positive evaluation than pupils in the ninth grade of primary school and in the second grade of secondary school. The paper also presents an explanation of the theoretical bases, features, and implications of the results obtained., Die Schule sollte Voraussetzungen für eine optimale Realisierung der Möglichkeiten jedes einzelnen Schülers schaffen. Alle Schulfächer im Curriculum sind gleich wichtig für die Realisierung und Selbstbehauptung des Potentials jedes Einzelnen, denn nach der Theorie der multiplen Intelligenzen ist jeder Einzelne in einer Sache gut und hat Prädispositionen für den Erfolg. Diese Forschung widmet sich der Untersuchung von Einschätzungen seiner Erfahrungen im Kunstunterricht. An der Stichprobe nahmen die Schüler der letzten Klassen der neunjährigen Pflichtgrundschule und des Gymnasiums in Bosnien und Herzegowina (n = 255) teil. Zur Datenerfassung über die Einschätzung des Kunstunterrichts wurde ein besonderes Instrument – Einschätzungsskala des Kunstunterrichts – im Form vom semantischen Differential von Osgood konstruiert. Die deskriptive Analyse zeigt, dass im Allgemeinen alle Schüler den Kunstunterricht positiv bewerten. Es gibt keinen Unterschied bei der Einschätzung der Kunsterziehung basierend auf Geschlecht, Schultyp und finalen Schulleistungen von Schülern. Sie schätzen gleichermaßen positiv den Kunstunterricht ein, unabhängig vom Geschlecht der Schüler, ob sie die Grundschule oder Mittelschule (Gymnasium) besuchen und mit welchem Erfolg sie die vorhergehende Klasse beendet haben. Es gibt aber einen Unterschied bei der Bewertung des Kunstunterrichts, was die Klasse angeht. Die Achtklässler beurteilen die Kunsterziehung etwas positiver als die Neuntklässler und Schüler der zweiten Klasse des Gymnasiums. Dieser Beitrag beschreibt und erklärt theoretischen Annahmen, Eigenschaften und Implikationen der erhaltenen Ergebnisse.

Škola treba stvarati uvjete za optimalno ostvarivanje mogućnosti svakog učenika. Svi su nastavni predmeti u školskom kurikulumu jednako važni za ostvarivanje i samopotvrđivanje potencijala svakog pojedinca jer, prema teoriji višestrukih inteligencija, svaki je pojedinac u nečemu dobar i ima predispozicije za uspjeh. Ovo je istraživanje posvećeno ispitivanju procjena svojih iskustava u nastavi likovne kulture. Uzorak predstavljaju učenici završnih razreda devetogodišnje obvezne osnovne škole i gimnazije u Bosni i Hercegovini (N = 255). Za prikupljanje podataka o procjeni nastave likovne kulture konstruiran je posebni instrument Skala procjene nastave likovne kulture u formi Osgoodova semantičkog diferencijala. Deskriptivna analiza pokazuje da generalno svi učenici pozitivno procjenjuju nastavu likovne kulture. Nema razlika u procjeni nastave likovne kulture obzirom na spol, vrstu škole i završni školski uspjeh učenika. Odnosno, bez obzira kojeg su učenici spola, idu li u osnovnu ili srednju školu (gimnaziju) te s kojim su školskim uspjehom završili prethodni razred, oni podjednako pozitivno procjenjuju nastavu likovne kulture. Ali postoji razlika u procjeni nastave likovne kulture s obzirom na razred, tj. učenici osmog razreda osnovne škole imaju nešto pozitivnije procjene nego učenici devetog razreda osnovne škole i drugog razreda gimnazije. U radu su prikazana i objašnjena teorijska polazišta, obilježja i implikacije dobivenih rezultata., Schools should create conditions for the best possible development of the potential of each pupil. All subjects in the school curriculum are equally important for the achievement and fulfilment of each individual’s potential, because, according to the theory of multiple intelligences, every individual is good at something and has the predisposition for success. This study aims to examine the evaluations of pupils' experiences with their art class. The sample comprises pupils from the final grades of a nine-year compulsory primary school and of a secondary school in Bosnia and Herzegovina (N = 255). The authors constructed a special instrument to collect data on the pupils' evaluation of their art class—the Art Class Evaluation Scale in the form of Osgood's semantic differential. A descriptive analysis shows that, in general, all pupils provide a positive evaluation of the their art class. There are no differences in the evaluation of the art class in terms of pupils' gender, type of school, and school results at the end of the year. In other words, irrespective of the pupils' gender, whether they are in primary or secondary school (grammar school), and their results at the end of the previous grade, they provide an equally positive evaluation of the art class. However, there is a difference in the evaluation of the art class in terms of grade: pupils in the eighth grade of primary school provide a somewhat more positive evaluation than pupils in the ninth grade of primary school and in the second grade of secondary school. The paper also presents an explanation of the theoretical bases, features, and implications of the results obtained., Die Schule sollte Voraussetzungen für eine optimale Realisierung der Möglichkeiten jedes einzelnen Schülers schaffen. Alle Schulfächer im Curriculum sind gleich wichtig für die Realisierung und Selbstbehauptung des Potentials jedes Einzelnen, denn nach der Theorie der multiplen Intelligenzen ist jeder Einzelne in einer Sache gut und hat Prädispositionen für den Erfolg. Diese Forschung widmet sich der Untersuchung von Einschätzungen seiner Erfahrungen im Kunstunterricht. An der Stichprobe nahmen die Schüler der letzten Klassen der neunjährigen Pflichtgrundschule und des Gymnasiums in Bosnien und Herzegowina (n = 255) teil. Zur Datenerfassung über die Einschätzung des Kunstunterrichts wurde ein besonderes Instrument – Einschätzungsskala des Kunstunterrichts – im Form vom semantischen Differential von Osgood konstruiert. Die deskriptive Analyse zeigt, dass im Allgemeinen alle Schüler den Kunstunterricht positiv bewerten. Es gibt keinen Unterschied bei der Einschätzung der Kunsterziehung basierend auf Geschlecht, Schultyp und finalen Schulleistungen von Schülern. Sie schätzen gleichermaßen positiv den Kunstunterricht ein, unabhängig vom Geschlecht der Schüler, ob sie die Grundschule oder Mittelschule (Gymnasium) besuchen und mit welchem Erfolg sie die vorhergehende Klasse beendet haben. Es gibt aber einen Unterschied bei der Bewertung des Kunstunterrichts, was die Klasse angeht. Die Achtklässler beurteilen die Kunsterziehung etwas positiver als die Neuntklässler und Schüler der zweiten Klasse des Gymnasiums. Dieser Beitrag beschreibt und erklärt theoretischen Annahmen, Eigenschaften und Implikationen der erhaltenen Ergebnisse.

Troškovi kvalitete predstavljaju financijske učinke odluka menadžmenta u sustavu potpune kvalitete, što računovodstvu daje zadatak da prepozna i vrijednosno izrazi i u obliku izvještaja prezentira menadžmentu rezultate ulaganja u bolju kvalitetu, odn. posljedice odluka o zadržavanju iste razine kvalitete. Da bi računovodstvo moglo oblikovati metodološku osnovicu obuhvaćanja ove vrste troškova, potrebno je u menadžment informacijskom sustavu osigurati prikupljanje relevantnih informacija iz okruženja (vanjski aspekti) a posebno iz procesa i aktivnosti unutar poslovnog sustava (unutarnji aspekti). Katalog informacija o troškovima kvalitete formira se prema informacijskim zahtjevima menadžmenta kvalitete, uvažavajući njegove interese i potrebe ali i zahtjeve koje proizlaze iz ISO normi. Dakle, certificiranje poslovanja prema ISO normama, zahtjeva preustroj računovodstvenog informacijskog sustava, koje dobiva zadatak osiguranja relevantnih informacija za upravljanje troškovima, što je i predmet ovog istraživanja., Quality costs represent financial result of management decision in system of total quality management. The assignment to recognize these costs in management information system and evaluate them belongs to the accounting. Financial reporting presented to management, is oriented to the quality improvement, or on the present consequences of decisions on keeping the same quality level. For creating methodological basis of including these costs, the accounting department should ensure relevant information from the surrounding (outer aspects), especially from the process and activities in the business system (inner aspects). Recognizing the interests and needs of quality management as well as ISO standards, the catalogue on quality costs is being created in accordance with information requests. Therefore, the certification on ISO standards requires reorganization of accounting information system, which has to ensure relevant information for managing costs, which is the subject to this research.

Troškovi kvalitete predstavljaju financijske učinke odluka menadžmenta u sustavu potpune kvalitete, što računovodstvu daje zadatak da prepozna i vrijednosno izrazi i u obliku izvještaja prezentira menadžmentu rezultate ulaganja u bolju kvalitetu, odn. posljedice odluka o zadržavanju iste razine kvalitete. Da bi računovodstvo moglo oblikovati metodološku osnovicu obuhvaćanja ove vrste troškova, potrebno je u menadžment informacijskom sustavu osigurati prikupljanje relevantnih informacija iz okruženja (vanjski aspekti) a posebno iz procesa i aktivnosti unutar poslovnog sustava (unutarnji aspekti). Katalog informacija o troškovima kvalitete formira se prema informacijskim zahtjevima menadžmenta kvalitete, uvažavajući njegove interese i potrebe ali i zahtjeve koje proizlaze iz ISO normi. Dakle, certificiranje poslovanja prema ISO normama, zahtjeva preustroj računovodstvenog informacijskog sustava, koje dobiva zadatak osiguranja relevantnih informacija za upravljanje troškovima, što je i predmet ovog istraživanja., Quality costs represent financial result of management decision in system of total quality management. The assignment to recognize these costs in management information system and evaluate them belongs to the accounting. Financial reporting presented to management, is oriented to the quality improvement, or on the present consequences of decisions on keeping the same quality level. For creating methodological basis of including these costs, the accounting department should ensure relevant information from the surrounding (outer aspects), especially from the process and activities in the business system (inner aspects). Recognizing the interests and needs of quality management as well as ISO standards, the catalogue on quality costs is being created in accordance with information requests. Therefore, the certification on ISO standards requires reorganization of accounting information system, which has to ensure relevant information for managing costs, which is the subject to this research.

Prvi ISO 9000 certifikat izdan je jednoj organizaciji u Republici Hrvatskoj 13. studenoga godine 1993. Broj organizacija s certificiranim sustavom kvalitete povećava se, iz godine do godine. Pitanje koje zaokuplja istraživače u mnogim zemljama svijeta glasi: pridonosi li i koliko certificirani sustav kvalitete prema nekoj od međunarodnih normi ISO 9000ff poslovnoj uspješnosti certificirane organizacije. Cilj je istraživanja bio utvrditi postojanje utjecaja certificiranog sustava kvalitete prema nekoj od međunarodnih normi ISO 9000ff na poslovnu uspješnost certificirane organizacije. Rezultati istraživanja pokazuju da je sustav kvalitete posebno važan kod onih organizacija u Republici Hrvatskoj koje traže svoju poziciju na inotržištu. Posebno zabrinjava činjenica da najveći poduzetnici, s obzirom na ukupan prihod u promatranim godinama, u gospodarskim granama kojih sastavnicu čini turizam, nisu za poboljšanje svoje poslovne uspješnosti iskoristili mogućnost izgradnje, implementacije i certificiranja sustava kvalitete sukladno sa zahtjevima međunarodnih normi ISO 9000ff., The first ISO 9000 certificate to an organisation in the Republic of Croatia was issued on 13th November 1993. The number of organisations with certified quality system is continuously growing. The question that troubles researchers in many countries is whether, and to what extent, the certified quality system in pursuance of any international ISO 9000ff norm, contributes to business successfulness of certified organisations. The goal of this research was to determine whether certified quality system related to any international ISO 9000ff norm has effects on business successfulness of certified organisations. The results of the research have shown that quality system is especially important for those Croatian organisations, which seek to establish their position on international market. Especially concerning fact is that the biggest entrepreneurs (biggest with regard to total income in the tourist branch of the economy in the surveyed years) did not use the possibility to build, implement and certify quality system in accordance with requirements of ISO 9000ff international norms and thus improve their business successfulness.