| Abstract | Rad se sastoji od pet poglavlja koji obrađuju temu rada sportskih udruga. Nakon uvodnog dijela, u kojem je opisan predmet rada i istraživanja, druga se cjelina bavi obilježjima udruga, pri čemu se detaljno razmatra definicija udruge, postupak njezina osnivanja, imovina te financijsko poslovanje i računovodstvo. Treći dio istražuje sustav sporta i sportske djelatnosti, s posebnim naglaskom na porezne aspekte njihovog poslovanja. Četvrto poglavlje obrađuje praktični primjer rada sportske udruge na primjeru Društva sportskih ribolovaca Strožanac. U ovom dijelu se analiziraju ciljevi, područje djelovanja, članstvo, prava i obveze, te stegovna odgovornost Društva. Također, prikazane su funkcije i odgovornosti tijela Društva, upravljanje imovinom, rješavanje sporova, nadzor nad poslovanjem, te računovodstveni aspekti Društva, što omogućuje uvid u stvarno funkcioniranje jedne sportske udruge. Zaključno, peta cjelina donosi osvrt na cjelokupan rad sportskih udruga. |
| Abstract (english) | The paper consists of five chapters that examine the operations of sports associations. After the introductory section, which describes the subject and research of the paper, the second chapter focuses on the characteristics of associations, providing a detailed analysis of their definition, the process of establishment, assets, financial operations, and accounting. The third chapter explores the sports system and activities, with a particular emphasis on the tax aspects of their operations. The fourth chapter presents a practical case study of the operations of a sports association, using the example of the Sports Fishing Society Strožanac. This section analyzes the Society’s goals, scope of activities, membership, rights and obligations, and disciplinary responsibilities. It also details the functions and duties of the Society’s governing bodies, asset management, dispute resolution, supervision, and accounting, providing insight into the real operations of a sports association. Finally, the fifth chapter offers a review of the overall functioning of sports associations. |
