Repository of University Department for Forensic Sciences
Not a member yet
451 research outputs found
Sort by
Impact of the COVID-19 pandemic on audit reporting
No full textKriza uzrokovana pandemijom koronavirusa pamtit će se još dugo te će se razdoblje dijeliti na
„prije“ i „poslije“ COVID-a 19. Negativne posljedice analizirat će se još dugo vremena, kao
što će se i svijet dugo oporavljati od njih. COVID-19 utjecao je i na način sastavljanja
financijskih izvještaja, revizijskih angažmana i informacija prikupljanje i izvještavanje.
Mnoge utjecajne strukovne organizacije iz područja revizije objavljivale su preporuke te
davale smjernice za krizne situacije s kojima se većina radnika u računovodstvu i reviziji nije
nikad imala prilike suočiti. U ovom radu cilj je bio da se istraži kako je pandemija utjecala
izvještavanje i reviziju financijskih izvještaja. Rezultati istraživanja pokazali su da je COVID-
19 utjecao na revizore i revizijska izvješća. Manji je broj društva na tržištu, više se spominje
vremenska neograničenost društva te je veći broj ključnih pitanja baziran upravo na
mogućnosti nastavka poslovanja.The crisis caused by the coronavirus pandemic will be remembered for a long time, and the
world will always be divided into "before" and "after" COVID 19. The negative consequences
will be counted for a long time, just as the world will recover for a long time. COVID-19 also
influenced the way financial statements are prepared, audit engagements and information
collection and reporting. Many influential professional organizations in the field of audit
published recommendations and provided guidelines for crisis, which most workers in
accounting and auditing have never had the opportunity to face. In this paper, the aim was to
investigate how the pandemic affected the reporting and auditing of financial statements. The
results of the research showed that the auditors and audit reports were affected by the
COVID-19. The number of companies on the market is lower, there is more mention of the
going concern of the company, and a larger number of key audit matters are based on going
concern
Tax avoidance in the context of cash transactions fiscalization
No full textSvrha teorijskog dijela rada bila je definicija pojma fiskalizacije, navođenje ovlasti i dužnosti osoba koje obavljaju porezni nadzor, prava i obveza poreznih obveznika, isticanje svijesti građana o važnosti fiskalizacije kao mjere koja osigurava da porez plaćen od strane poreznih obveznika završava ondje gdje i treba, u proračunu.
Navedeni praktični primjer prikazuje stvarno funkcioniranje poreznog nadzora, na temelju čega su porezni inspektori utvrdili nepravilnosti kod pojedinog poreznog obveznika, koje su posljedice nepoštivanja Zakona, te koja su prava tog istog poreznog obveznika koji je uhvaćen u prekršaju.The purpose of the theoretical part of the thesis was to define the concept of fiscalization, specifying the powers and duties of persons who perform tax supervision, the rights and obligations of taxpayers, emphasizing the awareness of citizens about the importance of fiscalization as a measure which ensures that tax paid by taxpayers ends there where it should, in the budget. The given practical example shows the actual functioning of tax supervision, on the basis of which the tax inspectors resolved irregularities with an individual taxpayer, what are the consequences of non-compliance with the Law, and what are the rights of that same taxpayer who is caught in a violation
TAX PLANNING, VALUE ADDED TAX (VAT) OPTIMIZATION AND TAX CONTROL
No full textTax expense makes up a significant part of the company’s total costs, which are directly related to the company’s competitiveness on the market. Besides direct costs, tax burdens also create indirect costs because increasingly complex tax regulations demand specific and specialized knowledge as well as being familiar with them. Research of existing Croatian practice through appropriate case studies will confirm the thesis that tax planning and optimization are finding ways to reduce tax payments, and at the same time have a role in achieving tax savings through various opportunities for tax relief and other savings. The aim of the research is to show based on concrete case studies the application of the scientific approach in tax planning. The obtained results show that ignorance and misapplication of legal regulations can lead to significant expenses in the form of penalties for committing a tax offense or even a possible criminal offense. Therefore, entrepreneurs can achieve savings in paying taxes only if they correctly apply tax regulations through tax optimization and planning and at the same time, they can reduce the risk of reckless entry into the area of tax avoidance. It is, therefore, important to be well acquainted with the tax system and tax regulations, but also with the procedures and legal possibilities in the case of tax supervision, through which proper tax planning is controlled. VAT optimization is a complex process and involves the use of various methods, approaches, and strategies to achieve a useful result without ultimately looking like an attempt to avoid paying taxes. Knowledge of tax reliefs and exemptions enables efficient tax planning and facilitates the company’s management to make optimal business decisions. Tax revenues make up a significant part of state budget revenues, which makes the controlling in this area of tax planning and optimization frequent, thorough and comprehensive
Industrija zdravlja i sreće u misli Manfreda Lütza
No full textManfred Lütz, a psychiatrist and theologian, speak about one of the key problems of modern society, and that is the relationship of contemporary man toward health. M. Lütz primarily addresses his message to a healthy people who tends to divinize health as supreme value. Health is turning into religion and such sacralisation of health care is accompanied by complete commercialization of the health care system. This process is facilitated by the glorification of health, medical science, physicians, and achievements in pharmacal industry. With his theses, he revitalizes the ancient Greek belief that excessive care for health is also a kind of sickness. Similar thought regarding health and illness we found in Works od I. Illich, H.-G. Gadamer, Z. Bauman and others.Manfred Lütz, psihijatar i teolog, govori o jednom od ključnih problema suvremenog društva, a to je odnos suvremenog čovjeka prema zdravlju. Lütz svoju poruku primarno upućuje društvu koje je sklono divinizirati zdravlje kao vrhunsku vrijednost. Zdravlje se pretvara u religiju, a takvu sakralizaciju zdravstva prati i potpuna komercijalizacija zdravstvenog sustava. Taj proces olakšan je glorificiranjem zdravlja, medicinske znanosti, liječnika i dostignuća u farmaceutskoj industriji. Svojim tezama revitalizira starogrčko vjerovanje da je i pretjerana briga za zdravlje svojevrsna bolest. Sličnu misao o zdravlju i bolesti nalazimo u djelima I. Illicha, H.-G. Gadamera, Z. Baumana i drugih
Interpersonal communication in the digital age. In support of “media ecology”
No full textNačin komunikacije među ljudima znatno se promijenio razvojem komunikacijskih tehnologija, posebice društvenih mreža. Posljedice novih komunikacijskih navika zrcale se u svim sferama ljudskog života. One nisu samo bihevioralne prirode već su i psihološke, kognitivne, emotivne, fizičke i duhovne naravi. Kako bi se te promjene konkretizirale, u ovom radu se analiziraju i kompariraju promišljanja nekoliko suvremenih autora (S. Tubs, N. Carr, M. Spitzer, S. Turkle, U. Galimberti, K. K. Reardon, M. McLuhan i F. Colombo) koji detektiraju znanstvene i (bio)etičke izazove u vezi čovjek-komunikacijske tehnologije. Nadalje, poštujući pluriperspektivnost kao metodološku odrednicu integrativne bioetike, identificiraju se posljedice zatvorenosti čovjeka prema čovjeku, s filozofskog, antropološkog, komunikološkog, medicinskog i teološkog aspekta. Na koncu, iz bioetičke perspektive valoriziraju se dijaloška filozofija M. Bubera i poruka pape Franje sadržana u enciklici Fratelli tutti. Cilj je pronaći orijentire u humaniziranju i bioeticiziranju (digitalne) komunikacije u svrhu revitaliziranja interpersonalnih JA-TI odnosa te izgradnje humanije „ekologije medija”.The way of communication between people has changed significantly with the development of communication technologies, and especially social networks. The consequences of new communication habits are reflected in all spheres of human life. They are not only behavioural but are also psychological, cognitive, emotional, physical, and spiritual nature. In order to concretize these changes, this paper analyses and compares the reflections of several contemporary authors (S. Tubs, N. Carr, M. Spitzer, S. Turkle, U. Galimberti, K. K Reardon, M. McLuhan, F. Colombo) which detect scientific and (bio)ethical challenges in the relationship human being-communication technology. Respecting pluriperspectivity as a methodological determinant of integrative bioethics, the consequences of closedness between people is analyzed from the philosophical, anthropological, communicological, medical and theological aspects. Finally, the philosophy of dialogue of M. Buber and the message of Pope Francis from the encyclical Fratelli tutti are valorized from a bioethical perspective. The aim is to find orientation in humanizing and bioethicizing (digital) communication. The purposes are revitalizing interpersonal I-YOU relationships and building “media ecology”
Establishing a datum point at the crime scene using a single GPS device: detecting and minimizing error in a simulated case example
No full textGlobalni položajni sustav (engl. Global Positioning System - GPS) standardno je sredstvo za određivanje f iksne točke mjerenja na vanjskim mjestima događaja na kojima nema fiksnih objekata i prepoznatljivih točaka. Ipak, GPS je osjetljiv na brojne pogreške koje se pojavljuju u različitim intenzitetima i u različitim vremenskim intervalima te nepovoljno utječu na točnost određivanja položaja. U izloženome slučaju, ispitana je pogreška određivanja položaja s pomoću jednoga GPS uređaja, kao i učinkovitost smanjenja pogreške s pomoću uprosječivanja većega broja koordinata prikupljenih na istoj točki u širemu vremenskom intervalu. Rezultati su pokazali znatne varijacije između stvarnoga položaja i položaja određenoga GPS-om tijekom razmatranoga vremena; što upućuje na to da jednostruko očitavanje GPS položaja nije prikladno za određivanje fiksne točke mjerenja u forenzičnome kontekstu. Međutim, kada se uprosječi određeni broj točaka prikupljenih na istome položaju – periodička kolebanja pogreške GPS-a manje utječu na točnost i pogreška linearno opada. Kako bi se pogreška utvrđivanja položaja svela na najmanju moguću mjeru, predlaže se razvijanje modela za primjenu GPS-a kojim bi se razmotrila prihvatljiva razina pogreške, dostupna oprema i posebnosti različitih mjesta događaja te potanko odredio način i tijek smanjenja pogreške metodom uprosječivanja.The Global Positioning System (GPS) is a standard tool for establishing a datum point at the outdoor crime scenes that lack fixed objects or landmarks. However, GPS is prone to multiple errors that occur with a different intensity in different time intervals and degrade the accuracy of the positioning. In the present simulated case, we have examined the error of establishing a position using a single hand-held GPS unit, as well as the efficiency of reducing the error by averaging multiple coordinates collected at the same spot through the time. The results have shown great variations between the actual position and position obtained by GPS through collection time, demonstrating that a single GPS reading is not a reliable tool for establishing an accurate datum point in a forensic context. However, when a sufficient number of fixes is averaged, periodical variations of GPS error less affect accuracy, and error linearly decreases. To minimize the error of positioning in forensic cases, we suggest developing a model for GPS application that considers the acceptable degree of error, available equipment, the specificity of the crime scene location and defining a detailed workflow for reducing the error with the averaging method
Factors Influencing Interdisciplinary Research and Industry-Academia Collaborations at Six European Universities: A Qualitative Study
No full textThe introduction of interdisciplinarity and industry-academia collaborations (IAC) into higher education institutions (HEIs) and curricula as tools for promoting sustainable development has been debated both in academic and non-academic contexts. While overall rising trends in the acceptance of interdisciplinarity and IAC exist, research has stressed difficulty in implementation and practices. We conducted eight focus groups at six European Universities (members of the SEA-EU alliance) and analysed the transcripts using Braun and Clarke’s reflexive thematic approach to qualitative analysis in order to develop themes on barriers and facilitators to both conducting interdisciplinarity and IAC, as well as the inclusion of university students in interdisciplinary research. We observed that the main barriers to IR and IAC and the inclusion of students in such activities include traditional HEI structures focused on single-discipline approaches, a lack of joint platforms for IR and IAC, and academic differences (publication outcome differences, academic background). Likewise, a lack of funding (especially for early career researchers), employability (for students willing to do a research career), and a lack of validation by HEIs for researchers conducting IR and IAC are major barriers. To IDR- and IAC-related activities, a top-down approach is needed to restructure HEIs and make them more accommodating to both students and staff willing to conduct IR and IAC activities, thus refocusing them towards sustainability
TRENDS IN BUSINESS FRAUDS : CASE OF CROATIA
No full textBusiness frauds and losses caused by fraud led to corporate scandals and the collapse of some of the world's largest corporations such as Enron and Satyam, and focused public attention on the problem of frauds and fraudulent financial reporting. The Association of Certified Fraud Examiners has been conducting global fraud research for years in order to familiarize the public with the main characteristics of business frauds and raise the level of fraud awareness. A comprehensive survey on fraud in the Republic of Croatia was conducted for the first time in 2021, and included 124 respondents from 16 different industrial sectors. The research related to frauds that occurred during 2021 and 2020, i.e. it covered the two years affected by the COVID-19 crisis. The research was conducted by the Association of Certified Fraud Examiners Croatia. This paper presents some of the main results of the research and provides a comparative presentation and analysis of trends in the Republic of Croatia with global trends in business frauds. According to the results presented by ACFE Croatia, total financial losses caused by business frauds amount to about HRK 165 million. Furthermore, according to estimates, about 13% of total annual income was lost due to fraud. The characteristics of frauds in the Republic of Croatia do not differ significantly from frauds on the global level, but certain specificities have been observed. The aim of this paper is to point out the basic characteristics and determinants of business frauds in the Republic of Croatia, to compare trends in the Republic of Croatia with the results of research at the global level, and to highlight the importance of anti-fraud controls and raising awareness about fraud at all levels of society
Illegal evidence in criminal proceeding
No full textDanas u hrvatskom pravu postoje dokazne zabrane ex lege propisane zakonom koje su se razvile
iz apsolutnog ekskluzijskog pravila anglosaksonskog prava i ex iudicio dokazne zabrane na
volju suda koje su se razvile iz teorije odvagivanja njemačkog prava i načela razmjernosti.
Odvagivanje suprotstavljenih interesa i jačanje temeljnih prava obilježile su razvoj instituta
nezakonitih dokaza u svijetu. U jugoslavenskom zakonodavstvu nezakoniti dokazi prvi put su
propisani 1985. godine. Sustav nezakonit dokaza u hrvatskom pravu razvio se u složen i
zahtjevan, uspoređujući s drugim europskim zemljama. Važeći ZKP/08 propisuje kao
nezakonite, dokaze pribavljene kršenjem zabrane mučenja te drugog okrutnog i nečovječnog
postupanja. Nadalje, nezakoniti dokazi su dokazi pribavljeni povredom zajamčenih prava
okrivljenika, osim u propisanim opravdanim iznimkama kada se ti dokazi ne smatraju
nezakonitima. Centralnu skupinu nezakonitih dokaza čine dokazi izričito propisani odredbama
ZKP/08, rezultati dokaznih radnji pretraga, ispitivanja okrivljenika i svjedoka, vještačenja i
posebnih dokaznih radnji. U sudskoj praksi, u žalbenim zahtjevima upućenim VSRH i ESLJP,
žalitelji prigovaraju na postupanje u kaznenim postupcima, zbog istih nezakonitih dokaza.
Međutim, ESLJP ne provjerava nezakonitost dokaza prema domaćem zakonodavstvu, već samo
provjerava povrede članaka Konvencije. U zahtjevima po žalbenim osnovama nezakonitih
dokaza ESLJP provjerava povrede zabrane mučenja iz čl. 3., povrede pravičnog postupka iz čl.
6. i povrede prava na poštovanje privatnog i obiteljskog života iz čl. 8. Povrede prava
Konvencije u kaznenom postupku, mogu biti posljedica nezakonitih načina pribavljanja
dokaza, ali su ipak neovisne od propisa domaćeg zakonodavstva o nezakonitosti dokaza.Today in Croatian law, there are ex lege evidentiary prohibitions prescribed by law, which
developed from absolute exclusivity of Anglo-Saxon law, and ex iudicio evidentiary
prohibitions at the will of the court, which developed from the theory of balancing of German
law and the principle of proportionality. Balancing the conflicting interests and strengthening
fundamental rights have marked the development of an institute of illegal evidence in the world.
In the Yugoslav legislation, illegal evidence was first prescribed in 1985. The system of illegal
evidence in Croatian law has developed into a complex and demanding way, in comparison
with other European countries. The valid Law of Criminal Procedure (ZKP/08) prescribes as
illegal evidence obtained in violation of the prohibition of torture and other cruel and inhuman
treatment. Furthermore, illegal evidence is evidence obtained in breach of the defendant's
guaranteed rights, except in duly justified exceptions where such evidence is not considered
illegal. The central group of illegal evidence consists of evidence expressly prescribed by the
provisions of the ZKP/08, the results of evidentiary actions of searches, interrogations of
defendants and witnesses, expert reports and special evidentiary actions. In judicial practice, in
the appeal requests sent to the Supreme Court of the Republic of Croatia (VSRH) and ECtHR,
the appellants object to treatment in criminal proceedings due to the same illegal evidence.
However, the ECtHR does not check the illegality of the evidence according to the domestic
legislation, but only checks the violations of the articles of the Convention. In requests based
on appellate grounds of illegal evidence, the ECtHR verifies violations of the prohibition of
torture from Art. 3., violations of fair procedure from Art. 6. and violations of the right to respect
for private and family life from Art. 8. Violations of the rights of the Convention in criminal
proceedings may be the result of illegal methods of obtaining evidence, but they are, however,
independent of the regulations of domestic legislation on the illegality of evidence
Legal Regulation and Possibilities of Firearms Possession
No full textOvaj rad je napravljen s ciljem identificiranja važećih pravnih akata o posjedovanju i nošenju vatrenog oružja u Hrvatskoj, Sloveniji i Sjedinjenim Američkim Državama sa svrhom stjecanja dubljeg uvida u njihove sličnosti i razlike i kako bi se u konačnici moglo zaključiti čija zakonodavna praksa polučuje bolje rezultate. Poseban osvrt je napravljen na temu lovstva. Rezultati pokazuju kako republika Hrvatska i Slovenija imaju istovjetan regulatorni okvir obzirom da su članice Europske unije. Njihovo zakonodavstvo jasno propisuje tko i po kojim uvjetima stječe pravo na dozvolu za posjedovanje i nošenje vatrenog oružja. Za razliku od njih, čitava pravna osnova Sjedinjenih Američkih Država utjelovljena je u Drugom amandmanu, a njegovu valjanost ili potvrđuju ili pobijaju presedani Vrhovnog suda. Široke mogućnosti tumačenja amandmana imaju za posljedicu iznimno visoku smrtnost od vatrenog oružja na području SAD-a.This work was done with the aim of identifying valid legal acts on the possession and carrying of firearms in Croatia, Slovenia and the United States of America in order to gain a deeper insight into their similarities and differences. All these ultimately to conclude whose legislative practice gives better results. A special review was made on the topic of hunting. The results show that the republics of Croatia and Slovenia have the same regulatory framework considering that they are members of the European Union. Their legislation clearly stipulates who and under what conditions acquires the right to a license to possess and carry a firearm. Unlike them, the entire legal basis of the United States of America is embodied in the Second Amendment, and its validity is either confirmed or denied by the representatives of the Supreme Court. The wide range of interpretations of the amendment has resulted in extremely high gun deaths in the US