{"id":1884,"date":"2024-05-27T01:16:32","date_gmt":"2024-05-26T23:16:32","guid":{"rendered":"https:\/\/www.uaace.org\/?page_id=1884"},"modified":"2026-06-19T22:34:25","modified_gmt":"2026-06-19T20:34:25","slug":"module-4-business-development-from-strategies-to-resources-2","status":"publish","type":"page","link":"https:\/\/www.uaace.org\/?page_id=1884&lang=en","title":{"rendered":"Module 4. Business development: from strategies to resources."},"content":{"rendered":"<p style=\"text-align: right;\"><a href=\"https:\/\/www.uaace.org\/?page_id=1340\"><span style=\"color: #3366ff;\">\u041d\u0430\u0442\u0438\u0441\u043d\u0456\u0442\u044c \u0441\u044e\u0434\u0438, \u0449\u043e\u0431 \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u043d\u0443\u0442\u0438 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \/<\/span><\/a><br \/>\n<a href=\"https:\/\/www.uaace.org\/?page_id=1340\"><span style=\"color: #3366ff;\">Click here to view the materials in Ukrainian\u00a0<\/span><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Guide to All Types of Businesses in Croatia<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Croatian businesses in Zagreb<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">If you plan to start a business in Croatia, the first step is deciding which business to open. The type of company structure is critical to the success of your business and should match your business goals.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In this post, we will go over each type of business in Croatia and provide tips on each and guides explaining how to open them. Before you open a business, view\u00a0<a href=\"https:\/\/www.expatincroatia.com\/5-things-know-starting-croatian-company\/\"><strong>this guide<\/strong><\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Jump to a type of business:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#dd\"><strong>d. (public limited company)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#doo\"><strong>o.o. (limited liability company)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#giu\"><strong>GIU (economic interest association)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#jdoo\"><strong>d.o.o. (simple limited liability company)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#jtd\"><strong>t.d. (general partnership)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#kd\"><strong>d. (limited partnership)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#obrt\"><strong>obrt (trade business)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#opg\"><strong>OPG (family farm)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#pr\"><strong>predstavni\u0161tvo (branch office)<\/strong><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/types-businesses-croatia\/#udruga\"><strong>udruga (non-profit organization)<\/strong><\/a><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The facts are these\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Types of Businesses in Croatia<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#1 d.d. (public limited company)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Dioni\u010dko dru\u0161tvo<\/em>\u00a0(d.d.) is a public limited company where shareholders participate with contributions in the share capital divided into shares. This type of company can have only one shareholder. It is a legal entity and acquires registration in the court register. The company is responsible for its obligations with all its assets. Shareholders are not responsible for the company\u2019s obligations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0It is a great way to establish protection from liabilities and debt<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Bad for:<\/strong>\u00a0As a shareholder, you only have complete control of the company if you are the sole shareholder<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#2 d.o.o. (limited liability company)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A\u00a0<em>d.o.o.<\/em>\u00a0is the equivalent of a limited liability company and is the most common business in Croatia. A d.o.o. can be owned by one or multiple persons.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">To set up the company, 2.500 euros in start-up capital is required. However, if you are a non-EU\/EEA citizen planning to use the company as a basis for a residence permit, the start-up capital required can be as much as 26.544,56 euros or more. It can be opened in person or online.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">[Read:\u00a0<a href=\"https:\/\/www.expatincroatia.com\/how-to-residency-opening-business-croatia\/\"><strong>How to get residency by opening a Croatian business<\/strong><\/a>]<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0All types of for-profit businesses<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">[Read:\u00a0<a href=\"https:\/\/www.expatincroatia.com\/how-to-open-and-close-a-limited-liability-company-d-o-o-in-croatia\/\"><strong>How to open and close a d.o.o. (LLC) in Croatia<\/strong><\/a>]<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#3 GIU (economic interest association)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Gospodarsko interesno udru\u017eenje<\/em>\u00a0(GIU) is a legal entity founded by two or more individuals and companies to facilitate and promote the performance of economic activities that are the objects of their business, but in such a way that the legal entity does not acquire profit for itself.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0It is a great way to promote your business and establish connections with other professionals<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Bad for:<\/strong>\u00a0You do not earn profit from GIU, although your own company may benefit from your networking<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#4 j.d.o.o. (simple limited liability company)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A\u00a0<em>j.d.o.o.<\/em>\u00a0is similar to a d.o.o. but is typically used for companies with limited start-up capital. The required start-up capital for launching j.d.o.o. is only 1 euro. It can have up to 5 founders and be opened in person or online.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0Businesses with low overhead and upfront start-up costs, such as online businesses<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">[Read:\u00a0<a href=\"https:\/\/www.expatincroatia.com\/how-to-open-close-j-d-o-o-company-croatia\/\"><strong>How to open and close a simple limited liability company (j.d.o.o.) in Croatia<\/strong><\/a>]<!--nextpage--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#5 j.t.d. (general partnership)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Javno trgova\u010dko dru\u0161tvo (j.t.d.)<\/em>\u00a0is when two or more persons join together for the permanent performance of activities under a joint company. Each company member is liable to the company\u2019s creditors unlimitedly and jointly with all its assets. A company member cannot dispose of his share in the company without the consent of the other members.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0You are sharing the knowledge with your partners, and you have an extra pair of hands when needed<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Bad for:<\/strong>\u00a0If you want to exit the company, you need agreement from other partners<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#6 k.d. (limited partnership)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Komanditno dru\u0161tvo (k.d.)<\/em>\u00a0is a commercial company in which two or more persons join together to permanently perform activities under a joint company. A limited partnership requires at least one partner to be responsible for the company\u2019s obligations unlimitedly and jointly with all its assets. This person is called a general partner.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Also, at least one is responsible for obligations of the company only up to the amount of a certain property contribution to the company. This person is a limited partner.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0If you need a silent partner with assets, this is a great way to establish the company together<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Bad for:<\/strong>\u00a0As a general partner, you have a larger responsibility for risks<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#7 obrt (trade business)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Obrt<\/em>\u00a0(trade business) is not a traditional company; instead, it is connected to a specific person and the type of \u201ccraft\u201d in which they specialize. For example, locksmiths, hairstylists, and carpenters would all fall into this category. Certain types of obrt require professional qualifications, and others don\u2019t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">While an obrt can have employees like a company, the business lives and dies with the person, unlike a company. The entity cannot go on without the individual who has registered their \u201ccraft\u201d as an obrt. This also means that the owner carries the liability for the obrt personally. The owner doesn\u2019t have protections like they would with limited liability companies like d.o.o. and j.d.o.o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Since the obrt is not considered a traditional company, it does not require start-up capital like with a d.o.o. Obrt can even be temporarily paused for up to 1 year.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">If residency is not a concern of yours, the obrt is a very favorable way of opening a legit business. Your tax obligation is much lower overall than with a d.o.o. or j.d.o.o, and you can choose between 3 tax models. There is also a lot less oversight as long as you make your contributions on time.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0Individuals with a professional trade or craft<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Bad for:<\/strong>\u00a0Companies with revenue from multiple categories of business, Non-EU\/EEU citizens that want to get residency through opening a company (as it requires an investment of 26.544,56 euros)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">[Read:\u00a0<a href=\"https:\/\/www.expatincroatia.com\/open-close-obrt-croatia\/\"><strong>How to open and close an obrt in Croatia<\/strong><\/a>]<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#8 OPG (family farm)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Obiteljsko poljoprivredno gospodarstvo<\/em>\u00a0\u2013 OPG (family farm) is an agricultural business that includes members of the same family or a household. It is based on using its own or leased production resources and family members\u2019 skills, knowledge, and work.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The activities that an OPG may perform are strictly defined. They include agricultural activities such as plant breeding, cattle breeding, growing of annual or perennial crops, breeding of livestock and poultry, and similar.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Start-up capital isn\u2019t needed to open an OPG. Members of OPG can be permanently or occasionally employed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0Families who own production resources or would like to open an agricultural family business<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">[Read:\u00a0<a href=\"https:\/\/www.expatincroatia.com\/opg-family-farm\/\"><strong>How to open and close OPG (family farm)<\/strong><\/a>]<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#9 Predstavni\u0161tvo (branch office)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A branch office in Croatia called\u00a0<em>predstavni\u0161tvo<\/em>\u00a0can be established by a foreign person performing economic activity and a national or international business association. Like other registered Croatian companies, the branches are required by the Croatian Accounting Act and the International Accounting Standards to maintain records of their financial activities.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Additionally, they must open a bank account to conduct financial transactions and deposit the initial money. Foreign companies can open as many branches as needed, but each must be registered separately.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0It is a great way to enter the market with less paperwork than if you established a company from scratch in Croatia<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Bad for:<\/strong>\u00a0Branch office opening is expensive, and if you as a company plan to open several new locations, it may be a pricey journey<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>#10 udruga (non-profit organization)<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An\u00a0<em>udruga<\/em>\u00a0(union, non-profit organization) is a form of business operated by a group of individuals (usually volunteers) who want to form a legal organization to accomplish a non-profit purpose.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Their primary function is to protect human rights and freedoms, as well as to further environmental, humanitarian, informational, cultural, national, pronatalist, educational, social, professional, sporting, technical, medical, or scientific interests and goals.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">To start an udruga, you must have a minimum of 3 members (founders).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Good for:<\/strong>\u00a0Non-government organizations, charities, volunteering<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Bad for:<\/strong>\u00a0For-profit businesses<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">#1 Croatian businesses are recommended to have an accountant<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The accountant will file your tax returns, communicate with the government, file your\u00a0<a href=\"https:\/\/www.expatincroatia.com\/pdv-value-added-tax-in-croatia\/\">PDV reports<\/a>\u00a0and calculate the salary payments for all of your employees. They can also pay invoices on your behalf. The cost of an accountant can be range from 133 euros to 266 euros per month for a basic\u00a0<a href=\"https:\/\/www.expatincroatia.com\/how-to-open-and-close-a-limited-liability-company-d-o-o-in-croatia\/\">d.o.o. business<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The more activity your business has, and the more services you request (for example, paying your bills), the higher the cost will be. You may also need to pay for your end of year calculations on top of the monthly fee, which could cost at least 266 euros.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">#2 Know what the PDV system means before you sign up<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.expatincroatia.com\/pdv-value-added-tax-in-croatia\/\">PDV is Croatia\u2019s VAT<\/a>\u00a0(value added tax) system. It is a hefty tax added to the sale of most items. If you are registered with the PDV system, you are entitled to a refund on all PDV that your company pays to other companies. It also means you are required to charge PDV on all of your outgoing invoices, which balances out what you\u2019ve paid in PDV. Sounds nice, doesn\u2019t it, but don\u2019t be fooled. Once in PDV system:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">Your accountant has to file PDV on your behalf (which raises your accountant\u2019s fees they will charge you)<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Once you issue an invoice with PDV, you are then required to pay the invoiced PDV to the government regardless of whether or not that invoice has been paid yet. So, if any of your customers pay late, you can end up fronting the cost to the government. This was temporarily changed\u00a0<a href=\"https:\/\/www.expatincroatia.com\/tax-relief-covid-19\/\">in response to the pandemic<\/a>so that PDV wasn\u2019t due until an invoice was paid, but there is discussion about making this change permanent. Fingers crossed!<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Once registered with PDV, you are required to be in the system for 5 years.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">If your company takes in 39.816,84 euros or more of revenue in a year, you are required to be in the PDV system.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">For service-based companies or companies with expensive products, you may find that customers are unwilling to pay the PDV and instead will forgo the purchase entirely\u00a0or pay in cash (aka under the table).<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">#3 It can be expensive to change your business address<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">When you start a company, think carefully before you decide on your official registered address. Changing your company\u2019s registered address later will require a notary and may require you to re-file your formation documents, which is pricey.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">If you are changing your address within the same city where your company is registered AND your formation documents include the language that you can change the address, the only cost will be for the notary, which is about 27 euros.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">However, if you are changing your business address to a different city OR your formation documents do not include the ability to change the address, then you\u2019ll need to re-file the formation documents. The cost to do this is about 266 euros.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Most Croatians use the address of a home they or their family owns. As an expat, since you may not own a home, some accountants will allow you to use their address for your company and accept mail on your behalf for a monthly fee. The likelihood that their business will move will be lower than the chances you will move.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">To avoid this insanity, make sure that only the city is listed in the formation documents and that your physical address is listed in an addendum. This way, only the addendum must be changed, rather than your articles of incorporation.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">#4 You can\u2019t claim everything as an expense<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">To claim a purchase as a business expense, the vendor must create an R1 invoice for your company that includes the formal company name, registered address and OIB. Make sure you keep all business receipts and give them to your accountant.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Here are some examples of common expenses:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">If you work from home, you cannot deduct your rent, water bill, electricity or internet unless the respective contracts are in your business\u2019 name and are paid for by the business.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">If you buy printer ink at a store using your business debit card, you must request they generate an R1 invoice for you. Just having the receipt is not enough. The good thing is that once you register you business with a store, they will keep you on file for future purchases making it easier to get an official invoice.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">You can get reimbursed by your company for personal business expenses like meals and mileage, but there are a lot of restrictions depending on the situation. Check with your accountant for details.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">#5 Accepting cash increases your reporting liability<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">As of January 1, 2013, all businesses that accept cash payments OR online payments with credit cards are required to purchase and use a fiscalization software that automatically reports every cash transaction to the government in real time. Even accepting one cash or credit card payment makes you liable.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Fiscalization software isn\u2019t cheap and can be a bit of a beast to deal with. It\u2019s also strictly controlled, so do not risk exposure with the tax authority by evading this requirement.\u00a0<a href=\"https:\/\/www.expatincroatia.com\/fiscalization\/\">Here is everything you need to know about fiscalization<\/a>.<!--nextpage--><strong style=\"font-size: 14pt;\">1 What kind of business do you want to set up<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Choosing the right company structure is crucial to achieving your business goals. In Croatia, there are different business structures, none of which are created equal. It is important that the option you choose match your needs.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><a href=\"https:\/\/expatincroatia.com\/types-businesses-croatia\/\"><strong>Click here to view the 4 main types of Croatian businesses<\/strong><\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong style=\"font-size: 14pt;\">2 Closing a company is a bit of a process<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">If you get to the point where you no longer want to have an open and active company, there are 3 options:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">Sell the company to another person \u2013 This is the least costly option. The buyer must have an OIB and be a registered person inside Croatia.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Remove all activity \u2013 This means no income comes in and no expenses go out. However, you will still have to pay for an accountant to do your annual tax filings and you will still have to pay the salary for the director.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Close the company \u2013 There are two ways to close a company, depending on whether or not the company has debts to settle. If there are debts, then the company must go into liquidation during which the director salary must still be paid.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">If you started your company for the sole purpose of\u00a0<a href=\"https:\/\/expatincroatia.com\/types-of-visa-in-croatia\/\"><strong>gaining residency in Croatia<\/strong><\/a>, it\u2019s important that you know the cost implications once the company is no longer tied to your residency.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong style=\"font-size: 14pt;\">3 Multilingual can be mandatory<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Owners of retail and tourism-based businesses (such as caffes, hotels and restaurants) are required to speak both Croatian and English by law. To fake it until you make it, just ensure that you can communicate with inspectors and government agents during your start up process and have Croatians on staff who can help with translation.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong style=\"font-size: 14pt;\">4 Delays, delays, delay<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The type of business you start will determine how much interaction you have with the government. Inevitably, the more interaction you have with the government, the more opportunity there is for massive delays in the start up of your business.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">You may be ready, but the government doesn\u2019t care about your timelines or opening dates. Be prepared to wait for inspectors, licenses, registrations and anything else the government says you need to operate your business legally.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">That being said\u2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong style=\"font-size: 14pt;\">5 It\u2019s who you know<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The Croatian bureaucracy is still a very manual and, much of the time, ledger-based environment inviting a lot of variance in information, processes and deadlines. There is little sense of urgency on the part of the government and rarely do departments communicate with each other. They\u2019ve got all the time in the world and they don\u2019t know you.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The best way to get through the bureaucracy is to find somebody to connect with personally. Bring them rakija and chocolates. Tell them your story. Be courteous. It\u2019s amazing what can be accomplished once that personal relationship is created.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">How do you find somebody to connect with? It\u2019s not easy. Ask around to find anybody who knows someone that works in the city government offices, starting with your accountant. Then work your way down the line until you get to the department you need.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--nextpage--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>        <\/strong><strong>The Role of Ethics in Corporate Decision-Making<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Among the numerous factors shaping an organization\u2019s corporate culture, ethical and psychological cultures are key. Therefore, let us first consider the issue of institutionalizing the ethical and psychological foundations of organizational activity.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The development of ethical and psychological foundations for business and management must begin with a specific organization. Increasingly, organizations and companies for which public perception of honesty and integrity takes precedence over the desire to maximize profits by any means are developing <em>codes of ethics<\/em>, which<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">guide managers and employees on how to act when making decisions based on an analysis of values;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">formally require all employees to consider the ethical and psychological aspects of the decisions they make;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">serve as a basis for discussions on ethical conduct.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Each company develops its own ethical (corporate) code with a corresponding title: Code of Ethics, Code of Values, Code of Conduct, Code of Rules, or Code of Values and Principles. For example:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/lnx.pglegalservices.eu\/wp-content\/uploads\/2020\/09\/Code-of-Ethics-PG.pdf\">Code of Business Ethics (\u201cProcter &#038; Gamble\u201d);<\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.scribd.com\/document\/703731617\/Code-of-Ethics-of-Unilever\">Code of Business Ethics (\u201cUnilever\u201d);<\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/coca-colafemsa.com\/wp-content\/uploads\/2020\/05\/KOF-C%C3%B3digo-de-%C3%89tica-Ingl%C3%A9s.pdf \">Code of Business Conduct (\u201cCoca-Cola\u201d);<\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"https:\/\/www.shell.com\/who-we-are\/our-values\/code-of-ethics.html\">The Company\u2019s Code of General Business Principles (\u201cRoyal Dutch Shell\u201d);<\/a><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The first codes of ethics appeared in the United States in the early 20th century. The codes included concise statements of principles (examples: \u201cTo work for a better life and a better world for all,\u201d \u201cThe company adheres to the standards of free enterprise,\u201d etc.) and a list of certain rules of conduct regarding customers and competitors.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Since the early 1950s, the adoption of codes has spread not only to American firms but also to European, Canadian, and Japanese firms. An analysis of the literature provides insight into the structure of, for example, Japanese codes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A. Attitude toward the company:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">loyalty;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">gratitude.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">B. Attitude toward work:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">diligence;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">responsibility;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">diligence;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">thrift;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">a sense of pride in one\u2019s work.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">B. Attitude toward elders:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">respect;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">politeness.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">D. Attitude toward employees:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">cooperation;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">recognition of merit.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Provisions regarding gifts, bribes, customer relations, the environment, and health and safety are gradually being included in the codes. Sanctions (reprimands, dismissal) were imposed on those who violated the provisions of the codes. In many cases, the organization\u2019s employees were required to provide written consent to comply with the code\u2019s requirements.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An example of a modern code is Procter &#038; Gamble\u2019s Code of Business Ethics, which defines the company\u2019s core moral and ethical values and principles of operation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The values on which the company\u2019s activities are based:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">a team composed of the world\u2019s best specialists;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">a responsible attitude toward company property (as if it were one\u2019s own); a commitment to ensuring the company\u2019s long-term success, fulfilling assigned tasks, and improving work efficiency;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">honesty and openness in relationships among employees; strict adherence to the letter of the law; making decisions based on complete information and evaluating risks;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">striving to excel in the performance of assigned tasks; improving the quality of work; exercising leadership in one\u2019s field;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">mutual trust in relationships among colleagues, clients, and users. <\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The principles and rules of conduct, which are based on moral values, can be summarized as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">respect for each person\u2019s individuality;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">the indivisibility of the company\u2019s interests and those of each employee;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">clearly defined and agreed-upon goals and principles;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">innovation as the foundation of success;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">a focus in the production sphere on consumer needs and on close, mutually beneficial relationships with customers and business partners;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">encouraging employees\u2019 professional expertise;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">striving to be the best in all areas of significance to the company;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">collaborating in a spirit of mutual trust and maintaining partnerships with customers, suppliers, higher education institutions, and government agencies.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Texas Instruments<em><\/em> has developed an ethics program for all 60,000 of its employees scattered around the world. It is overseen by a Chief Ethics Officer, who has an annual budget of $700,000. The company regularly distributes articles via its global email network on rules for accepting gifts, cases of theft, illegal software copying, and awards received in various countries for adherence to the company\u2019s ethical principles. The Director of Ethics can be contacted via a toll-free \u201chotline,\u201d through which employees can report issues anonymously, or by sending a letter to a designated address or via email. The company\u2019s focus on ethical issues stems from its strategic position: \u201cOur good reputation is just as important as the technologies we produce.\u201d The company developed its first code of ethics in 1961 and has strictly adhered to it ever since.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">At <em>\u201cMcDonnell Douglas\u201d<\/em>, every employee receives a card containing a condensed version of the company\u2019s code of ethics and guidelines for making ethically sound decisions. It is convenient to always keep this card on hand. The company requires its employees to adhere to strict ethical standards. The company\u2019s code of ethics emphasizes: \u201cHonesty and ethics exist solely within a person or not at all. Either an individual behaves honestly and ethically, or they do not. For honesty and ethics to be hallmarks, we, as members of the Corporation, must strive to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">be honest and trustworthy in all matters;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">fulfill the tasks assigned to us and the commitments we have undertaken;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">cooperate constructively and assist colleagues in all aspects of their work;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">treat our colleagues, customers, and others with honesty and respect;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">comply with the law in all our actions;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">loyally serve our company and do our utmost to improve the quality of life in the world in which we live.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Honesty and adherence to high ethical standards require hard work, courage, and (sometimes) difficult choices; at times, we have to turn down tempting opportunities. But in the end, our good deeds benefit us as well.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Companies are increasingly establishing <em>Ethics Committees<\/em>, which consist of members of senior management and are responsible for monitoring employees\u2019 adherence to ethical principles and making decisions in the event of disputes. For example, Motorola\u2019s Ethics Committee has the authority to interpret and amend the key provisions of the code of ethics, inform employees of changes made to it, and make decisions regarding employees who violate the code.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In some companies, a <em>Commissioner or Ethics Officer is appointed.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Companies widely use <em>training programs,<\/em> which are designed to promote ethical principles among employees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">According to research, nearly all large American corporations and half of small firms have their own codes of ethics. In Western Europe, there is a certain degree of skepticism regarding the effectiveness of these codes in improving employee ethics. Codes did not appear there until the mid-1980s, and the process of their development and implementation is proceeding somewhat more slowly than in the United States. For example, in Canada, approximately 50% of companies have codes, while in England, the figure is about 40%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Experience in developing and implementing codes of ethics shows that this is only the first step toward applying the norms of business ethics. Certain challenges arise along the way. The main one is how to strike a balance between the ethical and economic aspects of business. Managers are very often required to achieve their goals by any means necessary.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">There is also a need to develop practical mechanisms through which managers can foster ethical behavior among the organization\u2019s employees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An example of this is the statement by Michael Dagno, director of the Washington-based \u201cEthics Resource Center\u201d: \u201cIn my opinion, many modern corporations suffer from a certain moral dualism, where an employee can hang his ethics on a nail and say, \u2018Now I\u2019m doing business, and I\u2019m not going to act the way I teach my seven-year-old son to act.\u2019 I think this practice is particularly dangerous for our culture.\u201d According to Derlow Des, the only way out of this situation \u201cis to find ways to make ethics a core value of the company, one that is prioritized in the decision-making process.\u201d <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Basic concepts and keywords:<\/em><\/strong> institutionalization of business ethics, codes of ethics, ethics committee.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--nextpage--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><u>Definition of corporate culture<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Corporate culture is, to a large extent, a result, but on the other hand, a prerequisite for a high level of ethical and psychological culture within an organization. It is <strong><em>an integral characteristic<\/em><\/strong> of business relations within the organization and of business relations within the \u201corganization\u2013external environment\u201d system<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">We can begin our discussion of corporate culture with the following parable. A passerby approached some stonemasons and asked, \u201cWhy are you working?\u201d The first craftsman replied, \u201cTo earn a living,\u201d the second said, \u201cTo cut stones,\u201d and the third said, \u201cTo build this magnificent temple.\u201d If we consider these answers in the context of an organization, only the third answer\u2014which is rooted in a strong corporate culture\u2014enables the organization to operate successfully.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The formation and development of corporate culture are essential for the effective operation of a modern organization. In particular, without a strong corporate culture, an organization cannot achieve long-term success.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An analysis of the concept and phenomenon of corporate culture requires a preliminary definition of the term \u201cculture.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The Philosophical Dictionary provides the following definitions of the concept. <strong><em>Culture <\/em><\/strong>\u2013 (from the Latin cultura \u2013 cultivation, development, upbringing, education, reverence)  \u2013 1) the care,  improvement, and refinement of a person\u2019s physical, mental, and spiritual strengths, inclinations, and abilities, and thus the degree of their development; 2) the totality of methods and techniques for organizing, implementing, and advancing human life activities and ways of human existence; 3) the totality of material and spiritual achievements at a specific historical stage of society and humanity, embodied in the results of productive activity.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">When analyzing an organization\u2019s activities\u2014particularly its technological, economic, and business activities\u2014it is advisable to consider approaches that apply the term \u201cculture\u201d to spiritual values and the term \u201ccivilization\u201d to material values.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Summarizing various approaches, we offer the following definition: <strong><em>culture<\/em><\/strong> \u2013 the totality of material and spiritual values, as well as the methods of their creation, and the ability to use and transmit them.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The development of civilization and scientific and technological progress has led to the need to strengthen the influence of culture, spiritual values, and morality on the technical, economic, and business spheres of human (societal) activity. This was the reason for the rapid development of corporate culture at the end of the 20th century.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The term \u201c<em>corporate culture\u201d<\/em> was first used in the 19th century by German Field Marshal Moltke, who used it to describe relationships within the officer corps.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Attempts to examine and, in particular, develop the concept of corporate culture can be seen in the 1950s and 1960s, but serious research on the issue began in the 1980s. In Ukrainian organizational theory, the analysis of corporate culture began in the 1990s.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In contemporary academic literature, there is no single, unambiguous definition of the term \u201ccorporate culture.\u201d Here are some examples of definitions of the phenomenon and concept of corporate (organizational) culture<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">a unique set of norms, values, and beliefs that determine how groups and individuals come together within an organization to achieve its established goals (D. Eldridge, A. Crombie);<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">one of the means of carrying out organizational activities through the use of language, folklore, traditions, and other methods of conveying the core values, beliefs, and ideologies that guide the activities of enterprises (I. Morgan);<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">reflects the customs characteristic of an organization; the organizational climate (M. Mescon);<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">a system of values and beliefs shared by all employees of the firm that determine their behavior and the nature of the organization\u2019s operations (E. Utkin).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Corporate culture, as a cultural phenomenon, is primarily defined by the value system of the organization and its employees. It represents <em>an integral characteristic of the organization <\/em>(its values, behavioral principles, and methods of evaluating performance). <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Based on an analysis of approaches to defining the essence and content of corporate culture, the following definition of the concept can be provided.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Corporate culture<\/em><\/strong> is a system of values, convictions, beliefs, perceptions, expectations, and their symbols, as well as business principles, behavioral norms, traditions, rituals, etc., that have developed within an organization, which shape the \u201ccorporate spirit,\u201d define the general framework for relationships and behavior within the organization, and are accepted by the majority of the organization\u2019s employees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Within management theory, corporate culture is viewed as a powerful strategic tool that enables all organizational units and individuals to align with common goals; to mobilize employee initiative, foster loyalty to the organization, and improve communication and behavior.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--nextpage--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Functions of Corporate Culture<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Corporate culture performs a number of functions within an organization.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\"><strong>Protection<\/strong>\u2013 consists of creating a barrier that protects the organization from unwanted external actions. It is implemented through various prohibitions, \u201ctaboos,\u201d and restrictive norms.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Integrative<\/strong>\u2014fosters a sense of belonging to the organization, pride in it, and a desire among others to be included in it. This facilitates the resolution of personnel issues.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Regulatory<\/strong>\u2014ensures compliance with the necessary rules and standards of conduct for the organization\u2019s members, their interpersonal relationships, and their interactions with the external environment, thereby guaranteeing the organization\u2019s stability and reducing the likelihood of unwanted conflicts.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Cognitive<\/strong>\u2014 involves learning about and assimilating the corporate culture, which takes place during an employee\u2019s adaptation phase; it facilitates their integration into collective activities and determines their success.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Orientational<\/strong>\u2014improves people\u2019s mutual adaptation to one another and to the organization. It is realized through common norms of behavior, rituals, and ceremonies, which also serve to educate employees. By participating in joint activities, adhering to common behavioral norms, and so on, people find it easier to connect with one another.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Motivational<\/strong>\u2014creates the necessary incentives for the organization to function effectively.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Shaping<\/strong>\u2013 shapes the organization\u2019s image in the eyes of others.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Types of Organizational Culture<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">There are many approaches to defining types of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">American researcher William Ouchi identified three main types.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\"><strong>Market culture<\/strong>. Characterized primarily by value-based relationships and a profit orientation. The core values are competitiveness and productivity. The main task of managers is to increase the organization\u2019s productivity and drive it toward results and profits. <\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Bureaucratic culture.<\/strong> It is based on the primacy of regulations, rules, and procedures. The organizational culture is formalized and structured. The company\u2019s long-term plans are focused on ensuring stability; they are predictable and profitable. People\u2019s actions are guided by formal rules and official policies. The key values for success are considered to be a clear division of decision-making authority, standard procedures, and control and accounting mechanisms;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Clan culture.<\/strong> It is based on the organization\u2019s internal values, and traditions serve as the source of authority. Relationships within the organization are based on shared values, goals, cohesion, participation, and a sense of \u201cwe\u201d within the organization. This culture is embraced by all employees.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">One of the most well-known typologies of management cultures was developed by C. Handy. He assigned the name of a corresponding Olympian god to each type.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\"><strong>The culture of power (the culture of Zeus).<\/strong>Its defining feature is personal power, which stems from control over resources. Organizations that adopt this culture have a rigid structure, a high degree of management centralization, few rules and procedures, suppressed employee initiative, and strict control over everyone. This culture is characteristic of young commercial organizations.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Role-based culture (Apollo culture).<\/strong>This is a bureaucratic culture based on a system of rules and instructions. It is characterized by a clear division of rights, duties, and responsibilities among management staff. It is inflexible and hinders innovation, making it ineffective in times of change. The source of authority here is the position, not the personal qualities of the leader. This management culture is typical of large corporations and government organizations.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Task-oriented culture (Athena culture).<\/strong>This culture is adapted to management under extreme conditions and in constantly changing situations; therefore, the primary focus here is on the speed of problem-solving. It is based on collaboration, collective idea generation, and shared values. Authority rests on knowledge, competence, professionalism, and access to information. This is a transitional type of management culture that can evolve into one of the previous types. It is characteristic of project-based or venture organizations.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong>Personality-centered culture (Dionysian culture).<\/strong>It is linked to the emotional aspect and is based on creative values that unite people not to solve work-related tasks, but to achieve individual goals. Decisions are made through consensus, so authority is primarily of a coordinating nature.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\" ><span style=\"font-size: 14pt;\">Experts believe that, as a rule, a culture of authority predominates in an organization\u2019s management during its inception stage; the growth stage is characterized by a role-based culture; the stage of stable growth\u2014by a task-oriented culture or a culture of individuality; and during a crisis, a culture of authority predominates.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">American scholars Kim Cameron and Robert Quinn, based on statistical data from various companies, government agencies, and universities around the world, developed a diagnostic method and a methodology for changing organizational culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The authors identify four types of organizational cultures that form a continuum:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">clan-based\u2014a friendly, extended-family atmosphere, leaders perceived as mentors or even parents, team cohesion, a supportive moral climate, goodwill toward customers, and care for employees;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">adhocratic\u2014an atmosphere of entrepreneurship and creativity, a spirit of innovation, encouragement of individual initiative and freedom, leaders as innovators capable of taking risks;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">market-oriented \u2013 the organization\u2019s focus on unconditional results and market success; leaders are firm managers, and a competitive spirit prevails within the organization;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">hierarchical (bureaucratic)\u2014rationality, clear rules, stability, and certainty.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">If the continuum is bounded by the lines of a square, then each type occupies a specific portion of it (Fig. 4.1). This position is determined by examining changes in an organization\u2019s characteristics along two axes: 1) from left to right\u2014from internal focus and integration to external focus and differentiation; 2) from bottom to top\u2014from stability and control to flexibility and discretion.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">K. Cameron and R. Quinn assume that most organizations exhibit characteristics of all cultural types to some degree, although one of them may be dominant.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Fig. 4.1  \u2013 Types of organizational cultures according to K. Cameron and R. Quinn<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The authors propose the OSAI diagnostic method\u2014a tool for assessing organizational culture. It involves constructing organizational culture profiles.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Here are examples of organizational culture profiles for a business organization and a higher education institution in Ukraine, presented in Figs. 4.2 and 4.3, respectively.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Fig. 4.2 \u2013 Organizational Culture Profiles<\/em><\/span><br \/>\n<span style=\"font-size: 14pt;\"><em>(current \u2013 solid line; desired \u2013 dashed line):<\/em><\/span><br \/>\n<span style=\"font-size: 14pt;\"><em>a \u2013 business organization, b \u2013 Ukrainian university<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A culture profile is a quadrilateral formed by connecting the ratings marked on the diagonals with a common line. These figures are determined as follows. The evaluator first reviews six groups of responses to questions that characterize the organization\u2019s overall orientation and structure, leadership style, and management of employees, linking the organization\u2019s essence, its strategic goals, and criteria for success. For each of these groups, there are four alternatives corresponding to four types of cultures. It is necessary to assess the extent to which the organization\u2019s existing culture exhibits characteristics of each cultural type, with the total sum of the scores equaling 100 (which can be understood as percentages). These figures are then plotted along the diagonals.<\/span><\/p>\n<p style=\"text-align: justify;\" ><span style=\"font-size: 14pt;\">For example, the profile outlined by a solid line in Fig. 7.7a indicates that the organization\u2019s culture is 15% clan-based, 15% adhocratic, 35% market-oriented, and 35% hierarchical. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Then, the same person determines what the profile of the ideal organizational culture\u2014which the organization aims to achieve in a few years\u2014will look like (the quadrilateral outlined by a dashed line).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The type of culture changes over the course of the organization\u2019s history, as well as depending on the demands of the external environment. Thus, at the moment of the organization\u2019s inception\u2014when creating new products or technologies\u2014adhocracy often prevails, followed by a clan, then a hierarchy, and finally a market-oriented culture. At a certain point, when the risk of product obsolescence arises, there is once again a need to strengthen elements of adhocracy, and so on.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The main task is to adapt in a timely manner and restructure the organization\u2019s culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font -size: 14pt;\">The search for an effective model of corporate culture typology at the present stage is based on the fact that the shortcoming of all cultural typologies is an excessive emphasis on purely managerial aspects of the formation and development of corporate culture and insufficient attention to sociocultural aspects, particularly values, ethics, and psychology.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An attempt to address these shortcomings was made by G. Kolesnikov, who proposed a typology comprising eight types of organizational and managerial cultures [26].<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\"><strong><em>The culture of authority \u2013<\/em><\/strong>is based on authority derived from ownership or charisma associated with the leader\u2019s personality. Everyone follows orders.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>The culture<\/em><\/strong><strong><em>of roles and rules \u2013<\/em><\/strong>everything is determined by instructions and documents. Everyone does what is required by their role and the rules.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>Culture<\/em><\/strong><strong><em>of collegiality\u2014<\/em><\/strong>  strategic decisions are made at meetings. A manager who is a board member exercises executive authority.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>Culture of an extended family \u2013<\/em><\/strong>a culture<strong> <\/strong>of Japanese management, characterized by paternalism, a friendly atmosphere, mutual respect, and deference to elders.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>Creative team culture \u2013<\/em><\/strong>an organization consists of creative teams focused on innovation.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>Star culture \u2013<\/em><\/strong>a focus on stars\u2014individual, charismatic, and loosely managed personalities.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>Task-oriented culture \u2013<\/em><\/strong>management is carried out through the setting of goals and tasks. Employees themselves decide on the methods for achieving them.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><em>Competition culture \u2013 <\/em><\/strong>management focused on competition and rivalry, both within the organization and between organizations.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><!--nextpage--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>The Structure of Corporate Culture<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">As an academic discipline, corporate culture is interdisciplinary in nature. As part of organizational and management theory\u2014specifically, human resource management theory\u2014it is linked to cultural studies (it is an applied branch of cultural studies), ethics, psychology, sociology, design theory, wellness studies, and more.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Corporate culture is a holistic yet complex, multifaceted phenomenon that is represented as a multilevel structure. There are various approaches to defining the structure of corporate culture and its levels. We identify <strong><em>two levels<\/em><\/strong> of corporate culture: 1) internal, deep, ontological (essential), unconscious\u2014the corporate spirit; and 2) external\u2014the level of actualization (\u201cexternal manifestations\u201d [26], formal characteristics) of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\" ><span style=\"font-size: 14pt;\"><strong><em>Corporate spirit \u2013 <\/em><\/strong>the spiritual state (climate) of the corporate environment (corporate relationships) as a result of the actualization of employees\u2019 spirituality (meaning of life, values, morality) in the process of their interaction.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>The manifestation (\u201cexternal expressions\u201d) of corporate culture. <\/em><\/strong> These include: norms and models of behavior and communication (communication, behavior, etiquette, language of communication, etc.), symbols, corporate identity (trademark, emblem, corporate colors, distinctive product design features, the exterior appearance of buildings and interior design, corporate attire, elements of office administration, etc.), the flag, anthem, rituals and holidays, history, myths, heroes, physical culture, etc. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">It is also important to examine the structure and levels of corporate culture from the perspective of <strong><em>the components and factors involved in its formation.<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">We identify the following levels of corporate culture: 1) universal (national) culture;  2) corporate values; 3) manifestation (external forms of expression) of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An important condition, principle, and factor in the formation of corporate culture is <strong><em>ontological, deep-seated<\/em><\/strong> <strong><em>factors of general human (national) culture,<\/ em><\/strong>in particular, a person\u2019s worldview, meaning of life, spirituality, morality, values, beliefs, perceptions, attitudes, etc., which are, by their very nature, extra-organizational, supra-corporate elements of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>The second level<\/ em><\/strong> <strong><em>is defined by corporate values, which are embodied in  the organization\u2019s mission<\/em><\/strong>  and, formulated on that basis, are influenced, on the one hand, by universal (national) culture, and on the other, by the organization\u2019s values and <strong><em>business principles.<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>The third  level<\/em><\/strong> \u2013 the level of actualization (\u201cexternal manifestations\u201d [26], external forms of expression, formal characteristics) of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Let us briefly focus on the analysis of the second and third levels of corporate culture, which determine the components and factors driving the development of the organizational foundations of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Corporate Values<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Corporate Mission<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The organization\u2019s values, as the principles for shaping corporate culture, are formalized in the corporate mission and corporate business principles [26].<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Defining the corporate mission is a key stage in shaping corporate culture. The organization\u2019s mission serves as the conceptual, value-based, and methodological foundation for shaping goals, values, business principles, and other elements of corporate culture. It helps employees and the surrounding community identify and assess the organization\u2019s social role, allowing them to view the organization from society\u2019s perspective and evaluate its potential long-term development.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A corporate mission is the organization\u2019s purpose, both in broad terms (for society) and in specific terms (in addressing certain functional tasks). When detailing the wording of a corporate mission, organizations often specify their market niche, indicate guaranteed quality of work, and highlight the capabilities the organization possesses to fulfill its mission. An organization should be recognizable by the wording of its mission. It should be noted that there are no universally accepted guidelines for defining a mission and its elements.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Let\u2019s look at some examples of how an organization\u2019s mission is formulated. For example, when analyzing Sony\u2019s mission, it is described as \u201can innovative company that produces cutting-edge, technology-intensive products in the fields of electronics, digital systems, video equipment, and laser technologies using original methods; it is characterized by a unique approach to working with customers worldwide\u201d [18].<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A mission statement can be formulated concisely, in the form of a slogan, which makes it easier to remember. Examples: \u201cWhat\u2019s good for the country is good for General Motors, and what\u2019s good for General Motors is good for the country\u201d (General Motors), \u201cTo make people happy\u201d (Walt Disney), \u201cProgress is our main product\u201d (General Electric Company), \u201cQuality at a reasonable price\u201d (Sears &#038; Roebuck), \u201cEmpowering women\u201d (Mary Kay Cosmetics).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Business Principles<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Putting an organization\u2019s mission into practice requires defining its core business principles. Generally, organizations aim to have no more than five, but sometimes there are examples of more detailed lists.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Here are some examples of how an organization\u2019s core principles might be defined:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Merk:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">corporate social responsibility;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">continuous improvement in all aspects of the company;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">science-based innovation;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">honesty and integrity;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">profit, but profit derived from work that benefits humanity [15].<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Sony:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">elevating Japanese culture and national status;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">to be an innovator\u2014not to imitate others; to achieve the impossible;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">encouraging individual abilities and productivity [15].<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>IBM:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">strong convictions, values, and culture;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">respect for the individual (belief in individualism);<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">lifetime employment;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">recruitment of high-caliber employees;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">career opportunities;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">extensive training;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">performance evaluation and interview system;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">grade and salary system;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">a holistic approach to employees;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">employee participation in management;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">maximum accountability;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">horizontal relationships;<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">encouragement of differing viewpoints [5].<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An important characteristic of the corporate culture of modern organizations is the process of dematerializing organizational values [26]. Defining \u201cprofit\u201d as the primary reason (goal) for doing business is considered \u201cvulgar and even harmful.\u201d \u201cThe largest corporations have managed to become leaders because they strove for higher values.\u201d If the principle of \u201cmaking a profit\u201d does appear, it is at the bottom of the list and with a significant qualification: \u201cProfit, but profit from work that benefits humanity.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">For example, until 1983, General Motors proclaimed: \u201cThe company\u2019s primary goal is to make money.\u201d After 1983, it became: \u201cGeneral Motors\u2019 primary goal is to produce products and services of such quality that our customers receive the highest level of satisfaction,\u201d or, as the company\u2019s mission states, \u201cWhat\u2019s good for the country is good for General Motors, and what\u2019s good for General Motors is good for the country.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The principle of \u201ccutting-edge technology\u201d is not dominant either. Cultural and spiritual values are dominant in defining business principles. At the forefront are attention to and respect for the individual\u2014both the customer and the employee.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The business principles of Western and Japanese companies differ somewhat. Western management is characterized by a belief in individualism, while Japanese management is characterized by a belief in collectivism. The consciousness, traditions, and mentality of Ukrainian society attest to the need to combine the values of Western and Japanese corporate cultures[26].<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In most successful companies <em>, there are no requirements for discipline and diligence. <\/em> An emphasis on discipline hinders creativity and the emergence of innovation. Despite the need for a certain degree of operational discipline, it is not considered one of the core business principles.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The above can be summarized as follows: \u201cIn recent decades, there have been significant  shifts  in the value system of employees. Values such as duty, discipline, and obedience are losing their significance. In contrast, values related to individual self-expression are on the rise. Therefore, motivation methods and management style must take into account creative activity, freedom of action, and responsibility\u2026\u201d [8].<\/span><\/p>\n<p style=\"text-align: justify;\"><!--nextpage--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Manifestation (external expressions) of corporate culture<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Corporate culture manifests (externalizes) itself in numerous external manifestations. These manifestations can be structurally divided into two groups: 1) <em>personal and communicative forms of corporate culture<\/em> (culture of behavior and communication, etiquette, language of communication, etc.); 2) <em>overall corporate forms of corporate culture<\/em>: symbols and corporate identity (trademark, emblem, corporate color, distinctive product design features, the exterior appearance of buildings and interior design, corporate attire, elements of office administration, etc.), flag, anthem, rituals and holidays, history, myths, heroes, physical culture, etc. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Let\u2019s take a brief look at some elements of the external manifestations (forms) of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Personal and communicative forms of corporate culture<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An important characteristic of corporate culture is the culture of behavior and communication among an organization\u2019s employees, which serves as an external manifestation of their level of ethical and psychological culture and reflects the organization\u2019s business principles, motives, and the ethical and psychological foundations of its operations. To characterize <em>the culture of behavior and communication<\/em> in the business sphere, the concept of \u201cetiquette\u201d is used.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">As we have already noted, etiquette does not always align with moral principles. In many cases, etiquette is used to conceal the true intentions behind one\u2019s actions and to manipulate others. Therefore, the task of corporate culture management is to foster a unity of etiquette and morality among employees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An important element of communication culture is the culture of interaction and speech.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>General corporate manifestations of corporate culture<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Of particular importance are <strong><em>symbols.<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Symbols are an integral part of corporate culture. They preserve the irrational depth and continuity of cultural phenomena and, in a concentrated form, embody people\u2019s perceptions of the organization\u2019s mission, ideology, capabilities, and distinctive features. Therefore, it is essential to give priority to creating the organization\u2019s flag and anthem, as well as to the use of its own language of symbols and colors.<\/span><\/p>\n<p style=\"text-align: justify;\" ><span style=\"font-size: 14pt;\"><strong><em>A symbol<\/em><\/strong> (from the Greek symbolon\u2014a conventional sign) is an image that concisely represents other images, meanings, and relationships\u2014including unknown ones that can only be anticipated or sensed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Symbols can be graphic, musical, and more.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>A graphic symbol<\/em> is a concentrated, conventional, abstract form of representing and recording a person\u2019s scientific or religious knowledge, as well as the unconscious parts of their psyche, using a stylized sign. Symbols represent high-level abstract concepts and values that are difficult to describe concisely and impossible to describe exhaustively in words (Figs. 4.3, 4.4).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In practice, the terms \u201csymbol,\u201d \u201cemblem,\u201d and \u201csign\u201d are often used as synonyms, although they differ in essence and, especially, in the scope of their meaning.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Unlike a symbol, <strong><em>a sign<\/em><\/strong> is concrete and unambiguous\u2014it is a means of conveying information. It often takes the form of a stylized outline of an object, its contours. In the mythological and religious spheres, and later in the field of emblematics, simple geometric shapes and lines, as well as three-dimensional forms, were used for symbols.<\/span><\/p>\n<p style=\"text-align: justify;\" ><span style=\"font-size: 14pt;\">Nowadays, the concept of a symbol is taking on an ever-broader meaning, extending to signs from various spheres of human activity: mathematical, computer, chemical, astrological, cartographic, meteorological, musical, and dance symbols.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">There have been and continue to be symbols of power as well.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">There are symbols associated with a very specific visual image that exists not in the abstract but in practical reality. These are \u201csymbolic images.\u201d Examples: the Statue of Liberty symbolizes America, the Eiffel Tower symbolizes Paris, the Spasskaya Tower of the Kremlin symbolizes Moscow, and so on.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An important aspect of analyzing corporate culture is that a symbol, as an archaic abstraction, is a value-based category that reflects the most general categories of good and evil.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The ability of symbols to influence the mind is often used to create emblems, logos, pictograms, etc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A type of symbol can be <strong><em>an attribute<\/em><\/strong>, a specific object closely associated with the life and activities of a mythological or iconographic figure. For example, Poseidon\u2019s attribute is the trident (Fig. 4.5), Themis\u2019s is the scales (Fig. 4.6), Dionysus\u2019s is the grapevine, Apollo\u2019s is the lyre, Jesus Christ\u2019s is the lamb, and so on.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Another example of a symbol is the concept <strong><em>\u201cemblem.\u201d<\/em><\/strong> An emblem (from the Greek emblema\u2014ornament) is a meaningful (semantic) composition. Symbols and emblems differ from one another in form, because a symbol is an abstract sign, while an emblem is a depiction of specific figures and objects (Fig. 4.7). Symbols of symbols are mysticism; they are signs of the spirit and philosophy, whereas emblems represent historical concreteness.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The symbolic <strong><em>role of color plays an important part in corporate culture. <\/em><\/strong> For example, red symbolizes passionate love, power, fire, and courage (in ancient cultures, a symbol of life); orange symbolizes joy, celebration, generosity, and nobility (in ancient cultures, a symbol of the sun); yellow symbolizes movement and vitality. Intelligence (in ancient cultures, a symbol of the sun and the world, as well as a symbol of power and gold); blue symbolizes valor and nobility (in ancient cultures, a symbol of the sky and clear water); blue \u2013 the universe, outer space (in Christianity \u2013 piety, sincerity, prudence); purple \u2013 wisdom, maturity, higher intellect (the embodiment of mystical forces).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The use of color is inextricably linked to other elements of interior and exterior design composition, as well as to the development of corporate identity logos and other elements of the physical environment.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Corporate culture assumes that a given company has its own primary color.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--nextpage--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em> Corporate Identity and Its Elements<\/em><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The concept of style, as an expression of the specific character of creative activity in a particular era, emerged a very long time ago, but as an aesthetic category representing a consistent unity of the imagery system of means and techniques of artistic expression, it was conceptualized about two centuries ago. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Style<\/em> is a set of characteristics and a similarity of artistic techniques and means that determine the unity of expression and worldview. Style is understood to encompass enduring forms of architecture, fine arts, and applied arts that have existed over a long period of time. This enduring nature of the formal means of artistic expression, which reflects the ideology of society, is also referred to as <em>the style of an era.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An organization\u2019s corporate culture involves the development of a corporate identity (design concept)\u2014a cohesive whole that encompasses unified color schemes, design solutions, typefaces, and other style-defining factors.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Corporate identity <\/em>is a system for designing a company\u2019s external image. The phenomenon known as corporate identity consists of a whole range of techniques (graphic, color, visual, linguistic, etc.) that, on the one hand, ensure the visual unity of all the company\u2019s products as perceived by any observer, and on the other hand, distinguish the company and its products from competitors. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In the second half of the 20th century, an entire field of marketing communications emerged\u2014<em>corporate identity development.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Elements of corporate identity:<\/ em><\/strong>trademark, logo, corporate color, distinctive product design features, the exterior appearance of buildings and interior design, corporate apparel, elements of office administration, etc.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Corporate identity elements have a significant psychological impact, and many of them serve a functional purpose. However, these elements are not fully effective if they do not reflect the organization\u2019s system of symbols, meanings, and value orientations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A particularly important element is <strong><em>the trademark. <\/em><\/strong>It consists of figurative, word, three-dimensional, or sound symbols\u2014or combinations thereof\u2014registered in accordance with established procedures, which the trademark owner uses to identify its goods.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">There are five main types of trademarks: <em>word <\/em>(logo), <em>figurative <\/em>(graphic image), <em>three-dimensional <\/em>(a mark in three-dimensional space, such as a \u201cCoca-Cola\u201d bottle or a perfume bottle designed by Salvador Dal\u00ed), <em>sound <\/em>(a musical phrase in corporate culture), <em>combined <\/em>(a combination of the types listed above). <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">A trademark reinforces accountability and instills pride in employees for a job well done.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Developing a trademark requires special attention. It must be concise, original, convey positive energy, be easily memorable at first glance, and be suitable for use in any logos and branding elements.<\/span><\/p>\n<p style=\"text-align: justify;\" ><span style=\"font-size: 14pt;\">Today, more than ever, corporate identity depends on visual imagery, and the communication process follows this formula: 10% written text, 20% spoken text, and 70% imagery.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>A logo <\/em><\/strong>(from the Greek logos \u2013 word + touros \u2013 imprint) consists of letters in a typeface. A logo is the most important of all a company\u2019s identifying symbols. An ideal logo introduces the consumer to <em>the company\u2019s <\/em>position and does so instantly. This word trademark, designed in an original way, helps consumers quickly recognize the company. As a rule, it consists of 4\u20136 letters. Approximately four out of every five trademarks are registered specifically in the form of a logo (Fig. 4.8).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>A figurative mark <\/em><\/strong>(graphic image) performs the same functions as a logo. It is the figurative mark that is often referred to as a company logo (Fig. 4.9).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Fig. 4.9 <em>\u2013  Figurative (trademark, brand) marks<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Modern brand logos carry a great deal of symbolic meaning and are characterized by high energy, because designers often incorporate symbolic information derived from ancient times into their designs. For example, Mercedes uses the symbol of the Trinity as its logo. Triangles, as well as figures consisting of three triangles, three circles, or three other intersecting shapes, symbolize the Trinity\u2014the unity of God in three persons. The symbol of the Trinity inscribed in a circle symbolizes a moving wheel, that is, the dynamism of life in modern civilization.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Fig. 4.10  \u2013  The \u201cMercedes\u201d company logo<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In the \u201cAstron\u201d trademark, the circle represents the unity of the spheres of existence (the cosmos), the star symbolizes protection from evil forces, and the red letter \u201ca\u201d signifies activity.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Fig. 4.11  \u2013  The \u201cAstron\u201d company logo<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Recently, pictograms have become widely used in corporate identity design. <strong><em>A pictogram<\/em><\/strong> is a representation of a message\u2019s content in the form of one or more drawings. The principles of pictography are used today in the creation of various signs intended for identification or signaling purposes (Fig. 4.12).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Fig. 4.12  \u2013  Icons<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">When developing a design (trademark), logo, pictogram, and other elements of corporate culture, it is necessary to adhere to the established corporate identity concept. The entire set of solutions must form a cohesive system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Interior<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Interior \u2013 the internal space of a room, as well as its decoration. It is an artistically organized environment for human activity. Corporate culture assumes that all systems of workspaces and rest areas are functionally and spatially interconnected. Therefore, all of this must form a unified, aesthetically complete, and logically thought-out whole.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Interior design has a tremendous influence on people. One of its functions is to foster, on a subconscious level, a desire in each individual to work within these walls and take pride in their workplace. The physical and spatial environment surrounding people should serve as a unifying force that inspires a creative approach to one\u2019s duties.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Proportions, room dimensions, lighting, comfortable furniture and production equipment, and a well-chosen color scheme are of great importance when designing an interior.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Clothing<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An important element of corporate culture is the company\u2019s business attire. It serves as an indicator of the organization\u2019s distinctive traits and reflects its psychological profile.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Rituals and Celebrations<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Rituals, ceremonies, anniversaries, and holidays are an important tool<\/span><br \/>\n<span style=\"font-size: 14pt;\">of corporate culture.  They must be designed as<\/span><br \/>\n<span style=\"font-size: 14pt;\">a comprehensive system\u2014on the one hand, for development, and on the other, to meet employees\u2019 needs.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>The Organization\u2019s History and Culture<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The history of the organization\u2019s origins and development, its key figures, and its myths form an important part of corporate culture. They address people\u2019s need for the company\u2019s enduring priorities, provide role models, and foster a belief that the organization is special and, to some extent, legendary.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><em>Physical Culture<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Caring for the health of every employee is an integral part of corporate culture.  According to the WHO\u2019s definition, health should be understood as a state of complete physical, mental, and social well-being. The organization must plan initiatives to promote and implement a healthy lifestyle among employees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The physical and mental components of health are interrelated. Values related to personal growth have a significant impact on the development of a healthy lifestyle. In turn, a healthy lifestyle contributes to personal growth.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><em>Basic concepts and keywords:<\/ em><\/strong> culture, corporate culture, functions of corporate culture, types of organizational cultures, structure of corporate culture, corporate spirit, corporate values, corporate mission, business principles, manifestation (external expressions) of corporate culture, symbol, corporate identity, trademark.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--nextpage--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong><u>Formation of Corporate Culture<\/u><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Let\u2019s consider the issue of corporate culture formation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The formation and development of corporate culture are systematically linked to the dominant management style within an organization, although these concepts are not identical.  Different management paradigms have been used at various stages of human society\u2019s development. Generally, they can be grouped into two types: technocratic and person-centered (humanistic, person-oriented, person-psychological).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An analysis of the technocratic approach shows that, at their core, the technocratic approach and the development of corporate culture are incompatible. Under authoritarian management, which is dominant in the technocratic model, culture is always superficial and based on fear and manipulation.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The development of a high-quality corporate culture is possible only  through person-centered management [26].<\/span><\/p>\n<p style=\"text-align: justify;\" ><span style=\"font-size: 14pt;\">When considering the development of person-oriented management and its impact on corporate culture, it should be noted that a <em>high-quality corporate culture\u2014one that is accepted and understood by employees\u2014is necessary only within a person-oriented management framework. <\/em>On the other hand, in most cases, <em>a high-quality corporate culture is impossible <\/em>to sustain over the long term <em>without person-oriented management. <\/em>For example, in the USSR, corporate culture was demonstrative in nature.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Under authoritarian management, employee culture cannot help but be ostentatious. It is enough for a person to merely proclaim the organization\u2019s values. They can think whatever they want, as long as they follow the manager\u2019s orders.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Therefore, <strong><em>the first and foremost condition<\/em><\/strong> for the formation and management of a high-quality corporate culture in an organization is a personal management paradigm.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">An analysis of effective and successful organizations shows that the process of forming and developing corporate culture requires a conscious and purposeful system of actions that is formalized in a program or project for developing the organization\u2019s corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Experience in developing corporate culture shows that it goes through distinct life cycles: slow growth, rapid growth, stabilization, and decline. The factors driving slow growth include training and employees\u2019 internalization of the corporate mission, core business principles, and the external attributes of corporate culture. Rapid growth is based on the externalization and implementation of corporate culture. During the stabilization phase, specific details of corporate culture are refined. The next, inevitable stage is the aging of the corporate culture. The life cycle of a corporate culture project can last 2\u20135 years. To prevent a decline in the effectiveness of the corporate culture, it is necessary to begin developing a new project in a timely manner.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Therefore, managing corporate culture requires constant work on its development.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Scholars identify <strong><em>the stages of corporate culture design <\/em><\/strong>[26].<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">Setting goals.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Analysis of external and internal conditions.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Analysis of the state of corporate culture<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Planning changes to corporate culture.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Planning changes to management style.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Development of methods for changing corporate culture and management style.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Conducting an experiment.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Project refinement. <\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Training and psychological preparation of employees.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Overcoming resistance and implementing the project.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">In the practice of implementing corporate projects by domestic organizations, there is a tendency to substitute the process of developing a high-quality corporate culture with one that is merely for show. In particular, the emphasis is placed not on fostering a high level of ethical and psychological culture among employees, but on presenting the external attributes of corporate culture (Corporate Culture Policy, logo, flag, design, employee dress code, etc.). This is linked to the conservatism and general cultural level of people in the post-socialist space, as well as the fact that the path to developing corporate culture is difficult, whereas creating formal external attributes requires less time and effort. This approach is also based on the fact that partners and clients, looking at the facade of corporate culture\u2019s external attributes, do not immediately realize that the external appearance does not reflect the substance of corporate culture.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">The humanization of work (humanization of production) can have a significant impact on the development of corporate culture. Researchers identify several directions for the humanization of work [26].<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 14pt;\">Strengthening management through values and culture.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Shifting the management model toward organizational cultures of \u201ccreative teams,\u201d \u201ccollegiality,\u201d and \u201cone big family.\u201d<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Developing a motivation system that takes into account the diverse needs of employees.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Strengthening moral methods of motivation.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Intellectualization of work.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Creating comfortable working conditions.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Ensuring opportunities for employees\u2019 self-actualization and growth both at work and outside of it.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Fostering collectivism and teamwork skills while providing opportunities for each individual to develop, provided these do not conflict with the organization\u2019s strategic goals. Working to improve the social and psychological climate within the organization and its departments.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Developing positive external manifestations of corporate culture: creating a corporate identity, a system of rituals and celebrations, and establishing a distinctive behavioral style, among other things.<\/span><\/li>\n<li><span style=\"font-size: 14pt;\">Exploring the organization\u2019s roots, history, heroes, and myths.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>\u041d\u0430\u0442\u0438\u0441\u043d\u0456\u0442\u044c \u0441\u044e\u0434\u0438, \u0449\u043e\u0431 \u043f\u0435\u0440\u0435\u0433\u043b\u044f\u043d\u0443\u0442\u0438 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0438 \u0443\u043a\u0440\u0430\u0457\u043d\u0441\u044c\u043a\u043e\u044e \/ Click here to view the materials in Ukrainian\u00a0 Guide to All Types of Businesses in Croatia Croatian businesses in Zagreb If you plan to start a business in Croatia, the first step is deciding which business to open. The type of company structure is critical to the success [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1884","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.uaace.org\/index.php?rest_route=\/wp\/v2\/pages\/1884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.uaace.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.uaace.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.uaace.org\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.uaace.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1884"}],"version-history":[{"count":2,"href":"https:\/\/www.uaace.org\/index.php?rest_route=\/wp\/v2\/pages\/1884\/revisions"}],"predecessor-version":[{"id":1904,"href":"https:\/\/www.uaace.org\/index.php?rest_route=\/wp\/v2\/pages\/1884\/revisions\/1904"}],"wp:attachment":[{"href":"https:\/\/www.uaace.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}