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AN INSIGHT INTO VALUE RELEVANCE OF ACCOUNTING INFORMATION : IMPACT OF COVID 19 CRISIS
No full textValue relevance is one of the basic assumptions of quality of accounting information and accounting information is considered to be value relevant when it is associated with share prices. Global crisis caused by COVID 19 pandemic affected all spheres of economy and rose investor’s uncertainty to unexpected levels. Due to such considerations it is interesting to analyze how value relevance of accounting information reacted to crisis caused by this pandemic. The aim of this study is to investigate value relevance of accounting information on Croatian capital market in period 2016-2020. Focus is to determine impact of COVID 19 crisis on the value relevance of accounting information. More precisely, authors determine how value relevance of book value and earnings reacted on crises caused by COVID 19 pandemic. Research is conducted on a sample of companies that were listed on Croatian capital market in the observed period. In order to get better insight into research problem, value relevance was analyzed in two periods: pre-crisis period and crisis period. Pre-crisis period included total of 105 firm-year observations while crisis period included 70 firm- year observations. Association between accounting variables and share price was tested by using Feltham and Ohlson's (1995) model. Results show that accounting information on Croatian capital market are value relevant in per-crisis and in crisis period. Moreover, value relevance of earnings and book value increased in observed period but crisis caused by COVID 19 brought a shift in information content of accounting information in favor of earnings. Research results show how book value has greater explanatory power in pre- crisis period while earnings have greater explanatory power in crisis period. When both accounting variables are combined together results also confirm that crisis caused by COVID 19 had negative impact on the value relevance of book value followed by positive effect of the value relevance of earnings. More precisely, during crisis period earnings are statistically significantly correlated to share prices while book value is not correlated with share prices
Traumatic changes of the archaeological site Kaštel Stari-Radun
No full textTraumatske promjene na osteološkom materijalu s arheološkog nalazišta Kaštel Stari – Radun
Cilj ovog rada je prikaz učestalosti nasilja u arheološkoj populaciji s lokaliteta Kaštel Stari – Radun. U radu su analizirane antemortalne i perimortalne traume iz 18 grobova. Antemortalne i perimortalne traume promatrane su makroskopski, a određene su na temelju kriterija mehanizma nastanka. Nadalje, obrađena je njihova učestalost na temelju spola, distribucija na temelju lokacije na tijelu te su izračunate statističke vrijednosti kako bi se odgovorilo na glavnu hipotezu u radu.
Utvrđeno je da ukupno 18 osoba ima 25 antemortalnih i dvije perimortalne traume te da je riječ uglavnom o odraslim osobama. Na temelju dobivenih podataka napravljena je procjena ukupne izloženosti populacije nasilju, te nesretnim slučajevima. Napravljena je analogija s drugim istodobnim populacijama. Podaci su pokazali nešto veću učestalost trauma na osteološkom materijalu s lokaliteta Kaštel Stari – Radun, a prema podacima u literaturi uočena je i veća stopa namjernog nasilja u populaciji nalazišta Kaštel Stari – Radun u odnosu na druge usporedbene lokalitete.Traumatic changes at the archaeological site Kaštel Stari – Radun
The aim of this work is to present the frequency of violence in the archaeological population from the locality Kaštel Stari – Radun. The paper analyzed antemortal and perimortal traumas from 18 graves. Antemortal and perimortal traumas were observed macroscopically, and were determined based on the criteria of the mechanism of origin. Furthermore, their frequency based on gender, distribution based on location on the body, and statistical values were calculated in order to answer the main hypothesis in the paper.
It was determined that a total of 18 people had 25 antemortal and two perimortal traumas, and that they were mostly adults. Based on the obtained data, an assessment of the population's total exposure to violence and accidents was made. An analogy was made with other contemporary populations. The data show a slightly higher frequency of trauma on the osteological material from the Kaštel Stari – Radun site, and according to data in the literature, a higher rate of intentional violence was also observed in the population of the Kaštel Stari – Radun site compared to other comparable sites
Special investigative actions with special reference to the surveillance and technical recording of telecommunications in BiH
No full textOvim diplomskim radom prikazan je pomalo kompleksan zakonodavni okvir posebnih istražnih radnji pripisan kroz ZKP-ove BiH kao i kroz ostale međunarodne pravne standarde. Sama podjela BiH na dva entiteta i Distrikt Brčko, koji pojedinačno imaju visok stupanj autonomije, ujedno predstavlja dovoljan dokaz kompleksnosti zakonodavne sfere u BiH. Teorijskim istraživanjem detaljno su obrazložene pojedine vrste posebnih istražnih radnji, nadležnost tijela u provedbi istih, postupanje s prikupljenim dokazima tijekom istrage i na glavnoj raspravi te uloge tužitelja i suca za prethodni postupak pri određivanju i provedbi posebnih istražnih radnji. U radu je stavljen naglasak na posebnu istražnu radnju nadzor i tehničko snimanje telekomunikacija jer ista predstavlja najkorišteniju i najvažniju posebnu istražnu radnju. Naposljetku su analizirane odluke Ustavnog suda BiH u predmetima gdje su u istražnom postupku korišteni kao dokazi rezultati provedenih posebnih istražnih radnji, a žalitelji su se pozvali na povrede temeljnih ljudskih prava i sloboda. Analiziranjem odluka Ustavnog suda zaključeno je da postoje slučajevi koji bilježe poteškoće u interpretaciji zakonskih odredbi kojima se reguliraju primjene posebnih istražih radnji.This graduate thesis presents a somewhat complex legislative framework of special investigative actions attributed through the CPCs of BiH and other international legal standards. The division of BiH into two entities and the Brčko District, which individually have a high degree of autonomy, is also sufficient proof of the complexity of the legislative sphere in BiH. The theoretical research explains in detail the individual types of special investigative actions, the authority of the authorities in their implementation, the handling of evidence collected during the investigation and at the main hearing, and the roles of the prosecutor and the judge for the preliminary procedure in determining and implementing special investigative actions. The paper emphasizes the special investigative activity of surveillance and technical recording of telecommunications because it represents the most used and most important special investigative activity. Finally, the decisions of the Constitutional Court of Bosnia and Herzegovina were analyzed in cases where the results of special investigative actions were used as evidence in the investigative procedure, and the appellants referred to violations of fundamental human rights and freedoms. By analyzing the decisions of the Constitutional Court, it was concluded that there are cases that record difficulties in the interpretation of legal provisions regulating the application of special investigated actions
Crown witness in criminal proceedings
No full textKada postoji vjerojatnost da je došlo do počinjenja kaznenog djela različita državna tijela pokreću kazneni postupak. Kazneni postupak definira se kao skup pravno uređenih radnji i mjera, a kazneno djelo kao povreda temeljnih društvenih vrijednosti.
Kazneni postupak obuhvaća radnje kojima je cilj utvrđivanje je li kazneno djelo počinjeno, tko ga je počinio te može li mu se izreći kazna. Sastavni dio svakog kaznenog postupka je uporaba svjedoka, a predmet ovog diplomskog rada je uporaba instituta krunskog svjedoka u kaznenom postupku.
Nadalje, krunski svjedok je pripadnik zločinačke organizacije, „pokajnik“ , kojem je sud dao položaj svjedoka u zamjenu za svjedočenje o zločinačkoj organizaciji čiji je član. Dakle, radi se o iznimci od načela legaliteta jer svjedok raspolaže informacijama od iznimne važnosti za rješenje kaznenog djela.
Literatura pokazuje da je prvi slučaj primjene ovog instituta zabilježen u Italiji, a ubrzo je prihvaćen i u brojnim drugim državama svijeta.When there is a probability that a criminal offense has been committed, various state bodies initiate criminal proceedings. A criminal procedure is defined as a set of legally regulated actions and measures, and a criminal offense as a violation of fundamental social values.
Criminal proceedings include actions aimed at determining whether a criminal offense has been committed , who committed it, and whether a sentence can be imposed. An integral part of every criminal procedure is the use of witnesses and the subject of this graduation thesis is the use of the crown witness institute in criminal proceedings.
Furthermore, the crown witness is a member of a criminal organization, a „repetant“, who was given the position of a witness by the court in exchange for testifying about the criminal organization of which he is a member. Therefore,it is an exception of legality, because the witness has some informations that are extremely important for solving the crime.
The literature shows us that the first case of application of this institutewas recorded in Italy, and soon it was accepted in numerous other countries of the world
Information security and current risks in the global information space
No full textInformacijska sigurnost se odnosi na zaštitu podataka i informacija određenog informacijskog sustava koji ima glavnu ulogu u poslovanju i funkcioniraju svih organizacija. Informacijska sigurnost se temelji na tri glavne komponente, to su: povjerljivost, integritet i dostupnost. Pojava informacijske sigurnosti je započela pojavom računalne sigurnosti, a 1990-ih informacijska sigurnost postaje zasebna disciplina. Rizici i prijetnje predstavljaju značajnu opasnost u informacijskom sustavu jer mogu rezultirati gubitkom podataka, izmjenom podataka ili otuđivanjem istih. Shodno tome, opisane su metode zaštite kako bi se postigla odgovarajuća razina informacijske sigurnosti. Cilj informacijske sigurnosti je prepoznati neželjene radnje te smanjiti rizik od napada na prihvatljiv, odnosno zadovoljavajući nivo.Information security refers to the protection of data and information of a certain information system that plays a major role in the business and functioning of all organizations. Information security is based on three main components: confidentiality, integrity and availability. The emergence of information security began with the emergence of computer security, and in the 1990s information security became a separate discipline. Risks and threats represent a significant danger in the information system because they can result in the loss of data, the alteration of data or its alienation. Accordingly, protection methods are described in order to achieve an appropriate level of information security. The goal of information security is to recognize unwanted actions and reduce the risk of attacks to an acceptable or satisfactory level
Aggravated thefts in Bosnia and Herzegovina at the iuriscdiction of Grude Police Station from 2011 to 2016
No full textCilj: Cilj rada je analizirati obilježja počinitelja i kaznenih djela teških krađa koje su se dogodile na području Županije Zapadnohercegovačke (BiH), na području nadležnosti Policijske uprave Grude u razdoblju od 2011. do 2016.
Metode: Na temelju pregleda evidencija i prikupljenih podataka, dobiven je ukupan broj kaznenih djela počinjenih u spomenutom razdoblju te su izdvojeni podatci o kaznenim djelima teške krađe. Navedeni podatci uključivali su one o vremenu i mjestu počinjenja, objektu napada i sredstvu počinjenja, načinu saznanja i vremenu prijave, obilježjima otuđenih predmeta, obilježjima počinitelja, provedenim mjerama i radnjama te trajanju istrage. Na temelju podataka provedena je deskriptivna statistička analiza.
Rezultati: Ukupno je bilo 334 kaznenih djela, a teške krađe činile su 29,4 %.Većina teških krađa dogodila se tijekom proljeća i jeseni (30,1 % i 22,6 %), u mjesecu studenome (17 %), preko tjedna (64 %) te noćnim satima (86 %). Najčešći objekti napada bili su stambeni i popratni objekti (58,1 %), gospodarski i javni objekti (33, 3 %) te vozila (8,6 %), a pri provali je korištena fizička snaga i podesni alati (89,2 %). Ukradena roba niže je novčane vrijednosti te najviše obuhvaća alate, kućanske aparate i namještaj. Počinitelji teških krađa većinom su muškarci, mlađe do srednje životne dobi, povratnici te pripadnici drugih rizičnih skupina. Najčešći tragovi bili su tragovi papilarnih linija, obuće, pneumatika i krvi.
Zaključak: Postoje određene pravilnosti u odrednicama mjesta, vremena i načina počinjenja teških krađa te obilježjima otuđenih stvari i počinitelja, što može poslužiti u prevenciji i istragama ovih kaznenih djela. Potrebno je detaljnije razmotriti ulogu materijalnih tragova i ispitati može li unaprjeđenje metodike utjecati na rješavanje slučaja.Aim: The paper aims to analyze the characteristics of perpetrators and crimes of aggravated theft that occurred in West Herzegovina County (BiH), within the jurisdiction of the Grude Police Department, from 2011 to 2016.
Methods: By reviewing the police records and collected data, we computed the number of crimes in the mentioned period and extracted the number of aggravated thefts. The data included the time and place of the offense, the object and the means of the offense, the source and the time of the report, characteristics of stolen objects and perpetrators, implemented measures and actions, and the duration of the investigation. A descriptive statistical analysis was conducted using collected data.
Results: A total of 334 crimes were committed, of which 29.4% were aggravated thefts. The majority of thefts occurred during spring and autumn (30.1% and 22.6%), in November (17 %), during the week (64%), and at night (86%). The most common objects of attack were residential and ancillary buildings (58.1%), commercial and public buildings (33.3%), and vehicles (8.6%), while physical force and tools were used during the most burglaries (89.2 %). Stolen goods were of lower monetary value and mainly included tools, household appliances, or furniture. Perpetrators were mainly men, younger to middle-aged, recidivists, and members of risk groups. The most common physical evidence were fingermarks, shoe marks, tire marks, and blood.
Conclusion: We identified specific patterns of the crime, including the place, time, and manner of committing the crime, as well as the characteristics of stolen property and perpetrators, which can be helpful both for preventing and investigating such crimes. It is further necessary to consider the role of physical evidence in more detail and examine whether improving the crime scene investigation methodology can improve case solvability
Earnings Management and Dividend Payments during the Covid-19 Pandemic
No full textThe recent outbreak of coronavirus has caused the worst global economic crisis in the last few decades. A substantial number of companies have experienced severe economic difficulties and were tempted to adjust their financial figures in order to reach certain business thresholds. Maintaining an existing level of dividend payments is a powerful incentive to engage in such activities.
The aim of this article was to estimate the effect of the economic crisis caused by the COVID-19 pandemic on the relationship between the estimated level of earnings management and dividend payments made by companies.
Research models were estimated using panel analysis. The Modified Jones model was utilized to assess the level of earnings management. A total of 56 companies listed on the Zagreb Stock Exchange in the Republic of Croatia with their financial data from 2015 to 2020 were included in the research sample.
Unlike in the case of absolute and income-decreasing discretionary accruals, results indicated that the economic crisis caused by the COVID-19 pandemic positively affected the relationship between earnings management and dividend payments in the case of income-increasing accruals regarding companies that made regular dividend payments.
In conclusion, the economic crisis caused by the COVID-19 pandemic was an additional incentive for certain companies to perform income-increasing earnings management to reach the desired level of dividend payments
MOGUĆNOSTI KORIŠTENJA I PRAVNOG UREĐENJA TAKOZVANIH PAMETNIH UGOVORA U REPUBLICI HRVATSKOJ
No full textU poglavlju se analizira pojam i način funkcioniranja tzv. pametnih ugovora te se kroz primjere iz prakse prikazuju neka od područja u kojima bi se oni mogli koristiti. Posebno se objašnjava blockchain tehnologija budući da je ona omogućila širu primjenu pametnih ugovora te i dalje ostavlja prostora za njihov budući razvoj u kreditnom, građevinskom i drugim sektorima. Posebna pozornost posvećena je ključnim svojstvima i pravnoj kategorizaciji pametnih ugovora te pravnim pitanjima zlouporabe i grešaka u sustavu. Kako je razvoj tzv. pametnih ugovora tek u svojim začecima, mnogi problemi za predmetna pitanja i dalje nisu riješeni. Stoga poglavlje kritički analizira postojeći pravni okvir u Republici Hrvatskoj i daje konkretne sugestije za implementaciju pravne regulative pametnih ugovora u domaćem zakonodavstvu. Autori zaključuju da se pametni ugovori moraju regulirati u skladu s njihovom svrhom i oblikom. Pritom je izrazito bitno uzeti u obzir razliku između pametnih ugovora utemeljenih na javnom sustavu i onih utemeljenih na privatnom ili hibridnom sustavu. Također je bitno uzeti u obzir i pravnu kategorizaciju pametnih ugovora koji uglavnom predstavljaju sredstvo izvršenja ugovorne obveze, ali iznimno i determiniraju sam sadržaj ugovora
The pass-through effect of unconventional monetary policy to net interest income structure of European banks
No full textPurpose: Financial banking intermediaries are sensitive to changes in market interest rates. The volatility of market interest rates affects the level of bank net interest income and determines the bank interest rate policy. Banks are actively managing structural interest rate risks to mitigate the negative effects of changes in market interest rates. The post-crisis period is characterised by unconventional monetary policy, and one of the basic objectives of the monetary instrument is a negative interest rate policy. This paper researches the effects on the bank net interest income structure with an impact on bank performance indicators. The basic research hypothesis is that during the financial crisis and a negative interest rate policy, the movement of bank interest income does not converge compared to a bank interest expense.
Methodology: According to the characteristics of the dataset, which includes 32 listed banks from Great Britain, Switzerland and the European Union for the period 2002-2019, panel data analysis is applied. To analyse the effect of the interest rate level on total interest income and total interest expense, we formed two models. Fixed-effects models were used for parameter estimation.
Results: A bank interest expense is more sensitive to unconventional macroeconomic policy than bank interest income.
Conclusion: The traditional interest earning customer related business can enable banks to stabilise the bank performance indicator during market disruption
The repeatability of standard cranial measurements on dry bones and MSCT images
No full textThis study examined if the cranial measurements from Data Collection Procedures for Forensic Skeletal Material 2.0 are repeatable when measured in dry bones and MSCT images and if the virtual measurements correspond to the physical ones. The sample included 33 dry crania imaged by MSCT. Two observers measured dry bones, two placed landmarks on 2D and 3D MSCT reconstructions, and one conducted measurements/landmarking on both media. One of the observers for each media repeated the measurements. Technical and relative technical error of measurement (TEM and rTEM) and percentage differences were calculated to examine the repeatability of measurements and compare measuring modalities. Intraobserver rTEM was above 1.5% for six bone measurements: FOB, ZOB, OBB, NLH, DKB, MDH (1.51%–4.87%) and for seven MSCT measurements: OBH, FOB, OBB, MDH, NLB, ZOB, DKB (1.57%–5.55%). The interobserver rTEM was above the acceptable level (>2%) for 11 measurements: PAC, NLH, OBB, EKB, MAL, FOB, NLB, OBH, ZOB, DKB, and MDH (2.01%–9.34%). The percentage differences were not systematically larger for measurements taken by the same user on both modalities than those obtained by different users on the same modality. When physical and MSCT measurements were tested on sex classification standards, the proportion of crania classified as male or female did not significantly differ (P > 0.05). The study showed that physical and virtual cranial measurements could be interchangeable for developing or applying sex estimation standards. However, clarifications and adaptations are necessary for measurements of mastoid, nasal, and orbital regions that did not meet the standard criteria