Digital Repository of the University of Applied Sciences Baltazar Zaprešić
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Perception of motivation among employed students
No full textUnderstanding what primarily drives and motivates individuals in the workplace is influenced by a myriad of factors.
These factors may include individual personality traits, the conceptualization of work, or the organization's culture itself.
Often, it is not entirely clear what propels us towards a particular goal — whether it is internal dissatisfaction or external
stimulation. Due to the complexity of this issue, the purpose of this study is to provide a closer examination of the factors
influencing motivation through both theoretical and practical approaches. The empirical component of the study
involved students from Baltazar Zaprešić University of Applied Sciences who are currently employed. These students,
who balance both work and study, are a particularly interesting group for research as they allow us to investigate what
drives them to engage so intensely to achieve their goals and the secrets to their success. For these students, balancing
education and employment does not pose a significant problem; rather, it provides them with satisfaction and a
perception of opportunities for career advancement. They successfully navigate the demands of both academic and
professional responsibilities, often putting forth substantial effort. The goal of the research was to collect data on the
factors that drive and sustain their motivation in order to gain a better understanding of their attitudes and needs. The
study was conducted using a survey method via Google Forms. A total of 34 employed students of both genders
participated in the survey. The survey assessed their current level of motivation and the factors that either enhance or
undermine it. The results indicate that the primary motivators for students in the workplace are salary increases and
friendly colleagues. Their current motivation levels are very high. The most significant demotivating factor was identified
as an unsupportive employer
The influence of labor migration on labor rights in Croatia and the European Union
No full textOvaj diplomski rad bavi se analizom migracija radne snage, obuhvaćajući definicije, tipove, faktore koji utječu na migracije te pravni okvir zaštite prava migranata. Cilj rada je pružiti sveobuhvatan pregled migracijskih tokova, njihovih uzroka i posljedica, kao i izazova s kojima se migranti suočavaju u ostvarivanju svojih radničkih prava. Migracija radne snage može biti ekonomska, prinudna, obiteljska, kružna ili visokokvalificirana. Faktori koji utječu na migracije uključuju ekonomske nejednakosti, političku nestabilnost, demografske trendove, globalizaciju i tehnološki napredak. Posljedice migracija su višestruke i variraju od popunjavanja deficitarnih zanimanja i poticanja gospodarskog rasta u zemljama imigracije do odljeva mozgova i demografskih problema u zemljama emigracije. Pravni okvir zaštite radničkih prava migranata na međunarodnoj razini obuhvaća konvencije poput Konvencije o statusu izbjeglica i Međunarodnog pakta o ekonomskim, socijalnim i kulturnim pravima. Na razini Europske unije i Hrvatske, zaštita prava migranata regulirana je nizom direktiva i zakona koji osiguravaju ravnopravan položaj, pravo na rad i socijalnu sigurnost no praktična primjena tih zakona često je izazovna. Nevladine organizacije i agencije za zapošljavanje igraju ključnu ulogu u zaštiti prava migranata i njihovoj integraciji u društvo, pružajući pravnu pomoć, edukaciju i podršku u zapošljavanju. Ovaj rad ističe potrebu za holističkim pristupom koji uključuje učinkovite politike, snažan pravni okvir i aktivnu ulogu nevladinih organizacija kako bi se osigurala zaštita prava migranata i njihova uspješna integracija te time ostvario njihov puni potencijal u novim zajednicama.This thesis analyzes labor migration, covering definitions, types, influencing factors, and the legal framework for protecting migrant rights. The aim of the study is to provide a comprehensive overview of migration flows, their causes and consequences, as well as the challenges migrants face in exercising their labor rights. Labor migration can be economic, forced, family-related, circular, or highly-skilled. Factors influencing migration include economic inequalities, political instability, demographic trends, globalization, and technological advancement. The consequences of migration are multifaceted, ranging from filling labor shortages and stimulating economic growth in destination countries to brain drain and demographic issues in countries of origin. The legal framework for protecting migrant labor rights at the international level includes conventions such as the 1951 Refugee Convention and the International Covenant on Economic, Social, and Cultural Rights. At the European Union and Croatian levels, migrant rights protection is regulated by a series of directives and laws that ensure equal treatment, the right to work, and social security, though the practical implementation of these laws often presents challenges. Non-governmental organizations (NGOs) and employment agencies play a crucial role in protecting migrant rights and facilitating their integration into society by providing legal assistance, education, and employment support. This thesis emphasizes the need for a holistic approach that includes effective policies, a robust legal framework, and the active role of NGOs to ensure the protection of migrant rights and their successful integration, thereby enabling them to realize their full potential in new communities
A comparison of entrepreneurial activities in the private and public sectors
No full textOvaj rad istražuje poduzetničke aktivnosti u privatnom i javnom sektoru s ciljem dubljeg razumijevanja njihovih razlika, sličnosti, prednosti i izazova. Poduzetništvo ima ključnu ulogu u oblikovanju gospodarskog razvoja, poticanju inovacija i promicanju društvenih promjena, a privatni i javni sektor svaki na svoj način doprinosi tom procesu. Privatni sektor, vođen principom tržišne konkurencije i težnjom ka ostvarivanju profita, često prednjači u inovacijama i prilagodbi tržišnim trendovima, dok javni sektor ima specifičnu ulogu u pružanju javnih usluga, rješavanju društvenih problema i promicanju socijalne pravde. Analizom literature istražuju se aspekti poput ciljeva, financijskih modela, razine rizika i nagrada te utjecaja na društvo. Privatni sektor karakterizira autonomija u poslovanju, fleksibilnost u donošenju odluka i naglasak na profitabilnosti, dok javni sektor teži transparentnosti, odgovornosti prema građanima i osiguranju općeg dobra. Razlike između privatnog i javnog sektora uključuju i organizacijske strukture te upravljačke stilove, gdje privatni sektor često koristi hijerarhijske modele s jasnim lancem zapovijedanja, dok javni sektor naglašava participativne pristupe i inkluzivnost. Kroz usporedbu oba sektora, rad pruža informacije važne za donošenje informiranih odluka u političkim, gospodarskim i društvenim kontekstima. Pored toga, ističe se potencijal za suradnju i sinergiju između privatnog i javnog sektora kroz javno-privatna partnerstva koja mogu rezultirati boljom iskorištenosti resursa, razmjenom znanja i tehnologije te razvojem novih proizvoda i usluga. U radu se također analizira utjecaj tehnoloških inovacija i digitalne transformacije na poduzetništvo u oba sektora, kao i važnost financijskih modela i strategija financiranja. Razmatra se kako su se poduzetničke aktivnosti razvijale tijekom vremena, uključujući povijesni kontekst i suvremene trendove, te se identificiraju izazovi i mogućnosti za unapređenje poduzetničkog okruženja.This paper explores entrepreneurial activities in the private and public sectors to gain a deeper understanding of their differences, similarities, advantages, and challenges. Entrepreneurship plays a crucial role in shaping economic development, driving innovation, and promoting social change, with each sector contributing uniquely to this process. The private sector, driven by the principles of market competition and profit-making, often leads in innovation and adaptation to market trends, while the public sector has a specific role in providing public services, addressing social issues, and promoting social justice. Through a literature review, aspects such as goals, financial models, levels of risk and reward, and societal impact are examined. The private sector is characterized by business autonomy, flexibility in decision-making, and a focus on profitability, whereas the public sector aims for transparency, accountability to citizens, and the provision of public goods. Differences between the private and public sectors also include organizational structures and management styles, with the private sector often utilizing hierarchical models with clear chains of command, and the public sector emphasizing participatory approaches and inclusivity. By comparing both sectors, the paper provides information crucial for making informed decisions in political, economic, and social contexts. Additionally, it highlights the potential for collaboration and synergy between the private and public sectors through public-private partnerships, which can result in better resource utilization, knowledge and technology exchange, and the development of new products and services. The paper also analyzes the impact of technological innovations and digital transformation on entrepreneurship in both sectors, as well as the importance of financial models and funding strategies. It considers how entrepreneurial activities have evolved over time, including historical context and contemporary trends, and identifies challenges and opportunities for improving the entrepreneurial environment
Customer Relationship Management (CRM) - The foundation of modern business success
No full textCRM (eng. Customer Relationship Management) sustavi predstavljaju okosnicu suvremenog poslovnog uspjeha u modernom dobu koje je obilježeno povećanim očekivanjima potrošača i intenzivnom tržišnom konkurencijom. Završni rad istražuje središnju ulogu CRM-a kao temelja pomoću kojeg moderna poduzeća mogu osigurati napredak. Rad zadire u višestruke dimenzije CRM-a, ističe njegovu transformaciju iz običnog alata za baze podataka u dinamičan sustav usmjeren na korisnika u kojeg je uključen svaki dio organizacijske strategije. Važnost CRM-a leži u njegovom sveobuhvatnom pristupu prilikom interakcija sa postojećim i potencijalnim kupcima – u središte poslovnih operacija stavlja se klijent. Ključno za učinkovitost CRM-a je njegova sposobnost prikupljanja i iskorištavanja golemih količina podataka o klijentima. U današnjem dobu koje obilje podacima, upravo CRM sustavi koriste to obilje podatka i pretvaraju ih u korisne informacije. Segmentiranjem kupaca na temelju njihovih preferencija i povijesti kupovine, tvrtke mogu prilagoditi proizvode, usluge i marketinške napore kako bi zadovoljile različite potrebe, čime se povećava zadovoljstvo klijenata i pospješuje rast prihoda. Ključna karakteristika uspješne implementacije CRM-a je njegova sposobnost da unutar- organizacijsku kulturu usmjeri na korisnika što podrazumijeva poticanje načina razmišljanja koji daje prioritet perspektivi korisnika u svim procesima donošenja odluka - od razvoja proizvoda do marketinških strategija, svaki aspekt poslovanja kalibriran je kako bi se uskladio s potrebama i očekivanjima kupaca. Učinkovita implementacija CRM-a zahtijeva strateški pristup. Započinje definiranjem jasnih ciljeva i identificiranjem procesa na koje će to utjecati. Ključno je odabrati pravi CRM softver koji je u skladu s poslovnim potrebama subjekta. Proces implementacije uključuje migraciju podataka, obuku korisnika i prilagodbu sustava kako bi odgovarao poslovnim procesima određene organizacije. CRM nudi širok raspon pogodnosti za tvrtke kao što su poboljšani odnosi s klijentima, centralizirani sustav informacija, povećana prodaja, ciljani marketing, poboljšana produktivnost te donošenje odluka temeljno na podacima koji su skupljeni korištenjem CRM sustava, koje sam osobno imao priliku iskusiti tijekom rada za poduzeće ButterflyMX Svakim danom dolazi do sve većeg razvoja CRM sustava te oni danas koriste umjetnu inteligenciju kako bi poboljšali prediktivnu analitiku, koriste chatbotove za korisničku podršku, razvijaju višekanalne CRM sustave koji mogu integrirati podatke s različitih dodirnih točaka, pružajući cjelokupni pogled na kupca. Prelazak na sustave temeljene na oblaku pruža skalabilnost i fleksibilnost, čineći CRM pristupačnijim malim i srednjim tvrtkama. U današnjem poslovnom okruženju u kojem su odnosi s klijentima ključni za poslovni uspjeh, CRM sustavi igraju ključnu ulogu u upravljanju, analizi i poboljšanju tih odnosa.Customer Relationship Management (CRM) systems represent the backbone of modern business success in today's world, which is characterized by increased customer expectations and intense market competition. The final paper explores the central role of CRM as the foundation by which modern enterprises can ensure progress, delves into the multiple dimensions of CRM, highlights its transformation from a simple database tool into a dynamic, customer-centric system that incorporates every part of organizational strategy. The importance of CRM lies in its comprehensive approach when interacting with existing and potential clients and they are placed in the center of business operations. Key to the effectiveness of CRM is in its ability to collect and leverage vast amounts of customer data. We live in a data-abundant age and CRM systems use this data to converrt it into useful information. By segmenting customers based on their preferences and purchase history, companies can tailor products, services and marketing efforts to meet different needs, thereby increasing customer satisfaction and increasing revenue growth. A key characteristic of a successful CRM implementation is its ability to focus the internal organizational culture on the customer. This entails fostering a mindset that prioritizes the customer's perspective in all decision-making processes - from product development to marketing strategies, every aspect of the business is calibrated to align with customer needs and expectations. Effective CRM implementation requires a strategic approach. It starts with defining clear goals and identifying the processes that will be affected. The key is to choose the right CRM software that is in line with the business needs. The implementation process includes data migration, user training and customization of the system to suit the business processes of a particular organization. CRM offers a wide range of benefits for the company such as improved customer relations, centralized information system, increased sales, targeted marketing, improved productivity and decision-making based on the data collected using the CRM system, which I personally had the opportunity to experience while working for the company. ButterflyMX. Every day there is a growing development of CRM systems, and today they use AI to improve predictive analytics, use chatbots for customer support, develop multi-channel CRM systems that can integrate data from different touch points, providing an overall view of the customer. The transition to a cloud-based system provides scalability and flexibility, making CRM more accessible to small and medium-sized businesses. In today's business environment where customer relationships are critical to business success, CRM systems play a key role in managing, analyzing and improving those relationships
Project application – GreenPOW d.o.o.
No full textProjekti i projektni menadžment danas su neizostavni dio poslovanja suvremenih poduzeća koja žele ostvariti uspjeh na tržištu. Predmet istraživanja u ovom diplomskom specijalističkom radu je projekt GreenPOW. Primarni cilj ovog diplomskog specijalističkog rada je prikazati projekt GreenPOW. Na ideju za pokretanjem GreenPOW projekta došlo se kada se istraživalo na koji način se može ostvariti energetska učinkovitost na poljoprivrednom imanju. Projekti kao što je GreenPOW izuzetno su važni zato što se pomoću istih žele potaknuti promjene u načinu na koji se ljudi svakodnevno opskrbljuju energijom i troše energiju. Važnost pokretanja GreenPOW projekta ogleda se u tome što se kroz isti može podići svijest i pokazati mogućnosti hibridnih sustava za proizvodnju električne energije. Uzevši u obzir sve navedeno u ovom radu, projekt je vrlo atraktivan i njegovo ostvarenje je nužno. Veliki povrat ulaganja i mali početni kapital osiguravaju želju za upuštanjem u projekt. Potencijalna neto dobit od 66.662,4 eura na kraju prve godine od pokretanja projekta koja je uzela u obzir najgori ishod niskog prometa pruža dokaz o golemom potencijalu ovog projekta i poduzeća GreenPOW d.o.o. Kada je u pitanju potencijal projekta, potencijal za poslovanje, kao i za rast i razvoj poslovanja, u budućnosti postoji, ponajviše zahvaljujući pristupu brojnim načinima financiranja, odnosno poticaja od strane Hrvatske i Europskih fondova kada su u pitanju proizvodnja električne energije i postizanje energetske učinkovitosti.Today, projects and project management are an indispensable part of the business of modern companies which want to achieve success on the market. The subject of research in this thesis is the GreenPOW project. The primary goal of this thesis is to present the GreenPOW project. The idea for starting the GreenPOW project came when researching how energy efficiency can be achieved on an agricultural property. Projects like GreenPOW are extremely important because they aim to stimulate changes in the way people obtain and consume energy on a daily basis. The importance of starting the GreenPOW project is reflected in the fact that it can raise awareness and demonstrate the possibilities of hybrid systems for electricity production. Taking into account everything stated in this paper, the project is very attractive and its realization is necessary. A high return on investment and a small initial capital ensure the desire to embark on the project. The potential net profit of 66.662,4 € at the end of the first year from the start of the project, which took into account the worst outcome of low turnover, provides proof of the enormous potential of this project and the company GreenPOW d.o.o. When it comes to the potential of the project, the potential for business, as well as for the growth and development of business, exists in the future, mostly thanks to access to numerous ways of financing, that is, incentives from Croatia and European funds when it comes to electricity production and achieving energy efficiency
The changes in the tax system of the Republic of Croatia in the period from 2020 to 2022
No full textPromjene u poreznom sustavu Republike Hrvatske u razdoblju od 2020. do 2022. su opsežne i zbog toga se smatraju reformama. Svaka godina navedenog razdoblja je analizirana kroz promjene glavnih poreznih zakona: Općeg poreznog zakona, Zakona o porezu na dohodak, Zakona o porezu na dobit, Zakona o porezu na dodanu vrijednost i drugih zakona. Donesenim izmjenama porezni zakoni se nastoje uskladiti s aktima Europske Unije. Također, nastoje se postići pozitivni učinci na gospodarstvo Republike Hrvatske i smanjiti porezno opterećenje njenih građana, obrtnika i poduzetnika. Navedene promjene se odvijaju u vrijeme globalne pandemije COVID-19, koja zbog svojih specifičnosti značajno utječe na prihode proračuna (kroz subvencije EU) i rashode (kroz sufinanciranje mjera za održavanje gospodarske aktivnosti i očuvanje radnih mjesta te troškove zdravstvenog sustava). U uvjetima smanjene gospodarske aktivnosti i proračunskog deficita, porezne reforme su ostale u sjeni specifičnih okolnosti u kojima su provedene. Ipak, mnogobrojni pozitivni učinci koji su postignuti, prikazani su kronološki kroz faze njihove implementacije. Najvažniji pozitivni učinci poreznih reformi u navedenom razdoblju su povećanje minimalne bruto i neto plaće, izbjegavanje dvostrukog oporezivanja kod trgovine između poslovnih subjekata unutar Europske unije u slučajevima kada dolazi do kratkotrajnog skladištenja robe, povećanje praga za obveznike poreza na dobit te općenita modernizacija i humanizacija poreznih propisa, koja se posebno ogleda u pogledu izmjena Ovršnog zakona koji je unio čitav niz izmjena u pogledu isplata poslodavca u korist ovršenika na zaštićeni račun.The changes in the tax system of the Republic of Croatia in the period from 2020 to 2022 are extensive and are therefore considered reforms. Each year of the mentioned period was analyzed through changes in the main tax laws: General Tax Law, Income Tax Law, Profit Tax Law, Value Added Tax Law and other laws. With the adopted changes, the tax laws try to be harmonized with the acts of the European Union. Also, efforts are being made to achieve positive effects on the economy of the Republic of Croatia and to reduce the tax burden on its citizens, craftsmen and entrepreneurs. The aforementioned changes are taking place at the time of the global pandemic of COVID-19, which, due to its specificities, significantly affects budget revenues (through EU subsidies) and expenditures (through co-financing of measures to maintain economic activity and preserve jobs and the costs of the health system). In conditions of reduced economic activity and budget deficit, tax reforms remained in the shadow of the specific circumstances in which they were implemented. Nevertheless, the numerous positive effects that have been achieved are presented chronologically through the phases of their implementation. The most important positive effects of tax reforms in the mentioned period are the increase of the minimum gross and net salary, the avoidance of double taxation in trade between business entities within the European Union in cases where goods are stored for a short period of time, the increase of the threshold for corporate tax payers and the general modernization and humanization of tax regulations, which is particularly reflected in the changes to the Enforcement Act, which introduced a whole series of changes regarding payments by the employer in favor of the bailee to a protected account
The role of software tools in project management
No full textU ovom diplomskom radu istraživati će se ključne uloge softverskih alata u projektnom menadžmentu. Rad počinje definiranjem menadžmenta i projektnog menadžmenta, pri čemu se istražuju osnovni pojmovi i definicije kako bi se osiguralo jasno razumijevanje tih termina. Nakon toga, obrađuje se pojam projekta, uključujući njegov životni ciklus i faze koje obuhvaćaju inicijaciju, planiranje, izvršenje, praćenje i kontrolu te zatvaranje projekta. Posebna pažnja posvećena je vođenju projektnog tima, što uključuje identifikaciju i delegiranje zadataka, rješavanje konflikata te poticanje suradnje i motivacije unutar tima.Drugi dio rada posvećen je informacijskim sustavima, gdje se definiraju osnovni pojmovi informacijskog sustava, a to su sustav i informacija. Ističe se važnost informacijskih sustava u kontekstu projektnog menadžmenta, s obzirom na njihovu ulogu u olakšavanju komunikacije, upravljanju podacima i podršci procesima odlučivanja unutar projektnih timova.Nadalje, istražuje se uloga softverskih alata u projektnom menadžmentu, počevši s definicijom softvera i njegove podjele. Razmatraju se različiti tipovi softverskih alata te njihova specifična uloga u podršci projektima, uključujući alate za planiranje, praćenje, suradnju i analizu podataka. Posebno se analiziraju softverski alati Microsoft Project i Wrike, pružajući opće informacije o njima, njihove mogućnosti te posebno istražujući primjenu umjetne inteligencije u Wrike-u. Konačno, rad završava usporednom analizom ova dva softverska alata, ocjenjujući njihove prednosti, mane i primjenjivost u različitim scenarijima upravljanja projektima. Kroz ovaj rad, stječe se dublje razumijevanje važnosti softverskih alata u suvremenom projektnom menadžmentu te njihov doprinos u poboljšanju učinkovitosti, suradnje i uspjeha projekata.This master's thesis will explore the key roles of software tools in project management. The thesis begins by defining management and project management, examining basic concepts and definitions to ensure a clear understanding of these terms. It then discusses the concept of a project, including its life cycle and phases encompassing initiation, planning, execution, monitoring and control, and project closure. Special attention is given to leading project teams, which involves task identification and delegation, conflict resolution, and fostering collaboration and motivation within the team. The second part of the thesis focuses on information systems, where basic concepts of an information system, namely system and information, are defined. The importance of information systems in the context of project management is highlighted, considering their role in facilitating communication, data management, and supporting decision-making processes within project teams. Furthermore, the thesis explores the role of software tools in project management, starting with the definition of software and its categories. Different types of software tools and their specific roles in supporting projects are discussed, including tools for planning, tracking, collaboration, and data analysis. Microsoft Project and Wrike software tools are analyzed in particular detail, providing general information about them, their capabilities, and especially examining the application of artificial intelligence in Wrike. Finally, the thesis concludes with a comparative analysis of these two software tools, evaluating their strengths, weaknesses, and applicability in various project management scenarios. Through this study, a deeper understanding of the importance of software tools in modern project management is gained, along with their contribution to enhancing efficiency, collaboration, and project success
Specificity of controlling in relation to the function of the manager and the role of the controller
No full textKontroling je disciplina koju možemo smatrati upravljačkom funkcijom koja je orijentirana na poboljšanje procesa rada organizacije te na planiranje i postizanje ciljeva. Cilj kontrolinga je prikupiti potrebne informacije i utvrditi da su informacije pouzdane kako bi menadžeri mogli donositi valjane odluke na temelju tih informacija. Primjena kontrolinga u organizacijama ovisi o vrsti posla, ali i o veličini organizacije. Predstavlja stručnu podršku menadžmentu u namjeri ostvarenja ciljeva. Povezuje strateško i operativno planiranje, izrađuje sustave te pravovremeno izvještava. Bez kontrolinga organizacija je kao „brod koji plovi bez kormilara“ ova funkcija daje jasna usmjerenja i potrebne radnje za efektivno i efikasno ostvarenje cilja. Potreba za kontrolingom javlja se sve više s obzirom na sve veće rizike poslovanja te porastom dinamike. Dok je zadaća kontrolinga obraditi informacije i proizvesti potvrđene i pravovremene informacije menadžment je taj koji treba u konačnici donositi pravilne odluke. U Republici Hrvatskoj, primjena kontrolinga u radu je porasla naspram prošlih godina što pokazuje da je njegova uloga iznimno važna za kontinuitet poslovanja poduzeća. Dobrom suradnjom između kontrolera i menadžmenta osigurava se kvalitetno donošenje odluka i efikasnog postizanja ciljeva te se na taj način osigurava kontinuitet održivog poslovanja u konačnici uspješno poslovanje.Controlling is a discipline which we can consider as a function which is oriented on improving organisation working processes,planning and achieving goals. Goal for controlling is to gather necessary information and validate so that the managment can bring valid decissions based on that information. Controlling application in organisation depends on job variety even so on the organisation scale. Represents expert support to the menagment with intention of goal realization. Connects strategic and operational planning,builds systems and timely reports. Without controlling organisation is like „a ship without steersman“ this function gives clear direction and necessery actions for effective and efficient goal realization. Need for controlling is on the rise regarding ever growing buissnes risks and dinamic. While the task of controlling is to process and to produce validated information managment needs to make correct decissions in the end.. In Republic of Croatia controlling application has been risen in opposition to last years which shows its important role for buissnis continuity. With good cooperation between controller and manager it ensures quality decission making,effective goal realization and this way buissnis continuity is ensured in the end succesful buissnes
Analysis of financial statements on the example of a company
No full textRačunovodstvo kao dio informacijskog sustava nekog poduzeća se može opisati kao skup financijskih podataka, procesa i sastavljanja financijskih izvještaja koji su usmjereni na ispravno donošenje odluka. Ciljevi financijskih izvještaja moraju u potpunosti zadovoljiti potrebe korisnika financijskih izvještaja a najprije donositelja važnih odnosno ključnih odluka. Financijski izvještaji pružaju uvid u detaljne informacije svim potencijalnim investitorima i ostalim korisnicima radi lakšeg i racionalnijeg donošenja odluka o investiranju, kreditiranju i slično. Dakle, može se reći kako su financijski izvještaji poduzeća pripremljeni za menadžere i menadžment pojedinog poduzeća koji predstavlja interne korisnika informacija te za eksterne korisnike od kojih se izdvajaju investitori, vladine institucije, kreditori te mnogi drugi.Accounting as part of the information system of a company can be described as a set of financial data, processes and compilation of financial statements aimed at correct decision-making. The objectives of the financial statements must fully satisfy the needs of the users of the financial statements, and first of all the makers of important or key decisions. Financial reports provide insight into detailed information to all potential investors and other users for easier and more rational decision-making on investment, lending and other. So, it can be said that the company's financial statements are prepared for the managers and management of an individual company, which represents the internal users of the information, and for external users, including investors, government institutions, creditors and many others
The role of quality in the management of records in Tax Administration
No full textOvaj završni rad istražuje ulogu učinkovitog upravljanja zapisima u Poreznoj upravi, naglašavajući njegovu sve veću važnost u modernom poslovnom svijetu. U fokusu je norma ISO 15489-1:2016, koja postavlja smjernice za stvaranje, čuvanje i upravljanje zapisima u digitalnom i hibridnom okruženju. Rad naglašava kako kvaliteta danas transcendiruje tradicionalne koncepte inspekcije i kontrole, postajući ključni strateški cilj poslovanja i konkurentnosti. Glavni ciljevi rada su: prikazati učinkovitost upravljanja zapisima u Poreznoj upravi, identificirati ključne komponente sustava upravljanja zapisima, te analizirati prednosti, poput smanjenja troškova, povećanja produktivnosti i izbjegavanja kazni zbog nepoštivanja zakonskih regulativa. Poseban naglasak je na standardima i smjernicama za stvaranje, pohranu, očuvanje i uništavanje zapisa, te na zaštiti podataka i osiguranju pristupa samo ovlaštenim osobama, uključujući aspekte GDPR-a. Metodologija rada uključuje induktivne i deduktivne pristupe, korelacijske metode, prikupljanje primarnih i sekundarnih podataka te sintezu i analizu materijala. Rad će doprinijeti razumijevanju kako pravilno organizirani i sigurno pohranjeni zapisi u Poreznoj upravi igraju ključnu ulogu u pravednom oporezivanju, istovremeno poboljšavajući efikasnost i transparentnost procesa. Naglašava se važnost investiranja u kvalitetne sustave upravljanja zapisima, što dugoročno jača povjerenje građana u porezni sustav. Učinkovito upravljanje zapisima stoga bi trebalo biti prioritet svake Porezne uprave.This thesis investigates the role of effective records management in the Tax Administration, emphasizing its growing importance in the modern business world. The focus is on the standard ISO 15489-1:2016, which provides guidelines for creating, preserving, and managing records in both digital and hybrid environments. The paper highlights how quality today goes beyond traditional concepts of inspection and control, becoming a key strategic goal for business operations and competitiveness. The main objectives of the thesis are: to demonstrate the effectiveness of records management in the Tax Administration, to identify key components of a records management system, and to analyze benefits such as reducing costs, increasing productivity, and avoiding penalties due to non-compliance with legal regulations. Special emphasis is given to the standards and guidelines for creating, storing, preserving, and destroying records, as well as protecting data and ensuring access to authorized individuals only, including aspects of GDPR. The work's methodology includes inductive and deductive approaches, correlational methods, collecting primary and secondary data, and synthesizing and analyzing the material. The study will contribute to understanding how properly organized and securely stored records in the Tax Administration play a key role in fair taxation, while simultaneously improving efficiency and transparency of the process. The importance of investing in quality records management systems is emphasized, which in the long term strengthens citizens' trust in the tax system. Thus, effective records management should be a priority for every Tax Administration