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The role of media reporting in curbing accounting manipulations
No full textCilj ovog rada bilo je utvrđivanje postojanja povezanosti između računovodstvenih manipulacija i pozitivnih odnosno negativnih medijskih vijesti. Provedeno je istraživanje na uzorku od 87 trgovačkih društava čije su dionice kotirale na Zagrebačkoj burzi u razdoblju od 2018. do 2021. Upravljanje zaradom koje je korišteno kao mjera razine računovodstvenih manipulacija procijenjeno je s pomoću DeAngelo modela. U radu su primijenjene korelacijska analiza i višestruka regresija za svaku od godina uključenih u uzorak zbog ispitivanja međuovisnosti varijabli uključenih u istraživanje. Temeljem prevedenih analiza postavljene hipoteze su odbačene, odnosno utvrđeno je da nije postojala povezanost medijskih vijesti i manipulacija u financijskim izvještajima na području Republike Hrvatske.The aim of this paper was to determine the existence of a connection between accounting manipulations and positive or negative media news. Research was conducted on a sample of 87 companies whose shares were listed on the Zagreb Stock Exchange in the period from 2018 to 2021. Earnings management, which was used as a measure of the level of accounting manipulations, was estimated using the DeAngelo model. Correlation analysis and multiple regression were applied in the paper for each of the years included in the sample to examine the interdependence of the variables included in the research. Based on the analyses, the hypotheses were rejected, that is, it was established that there was no connection between media news and manipulation in financial statements in the Republic of Croatia
Application of new technologies in vehicles
No full textPredmet istraživanja ovoga diplomskog rada je analiza razvoja tehnologije koja prati pojedina
razdoblja u razvoju ljudskog društva i primjena najnovijih suvremenih tehnologija u cestovnim
vozilima te njihov pozitivan i negativan utjecaj na današnjeg čovjeka i društvo. Prikazat će se
smjer u kojem ide razvoj cestovnih vozila primjenom hibridne i električne tehnologije kod
pogonskih motora u cilju smanjenja zagađivanja okoliša, povećanja učinkovitosti,
ekonomičnosti i produktivnosti te povećanja sigurnosti i mobilnosti uvođenjem autonomnosti,
primjenom senzora, digitalizacije, bežične komunikacije i umjetne inteligencije koja spoznaje
okolinu, planira i samostalno donosi odluke u upravljačkom procesu. U ovom radu ukazat će
se na problem sigurnosnih prijetnji i ranjivost novih tehnologija na zlonamjerne hakerske
napade kao i problem pravne regulative primjene autonomnih vozila, njihova sudjelovanja u
prometnim nesrećama te moralnih i etičkih dvojbi koje se javljaju u društvenim raspravama.
Nadalje, predložit će se smjernice za poboljšanje kibernetičke sigurnosti kroz standardizaciju
komunikacijskih protokola, donošenjem zakona i projektiranjem metoda koje koriste AI i ML
u cilju prevencije i djelovanja protiv hakiranja. Glavni cilj ovoga rada je doprinos u istraživanju
mogućnosti vještačenja pametnih vozila i pametnih uređaja u svrhu povećanja opće sigurnosti
u društvu, dokazivanja kaznenih djela i otkrivanja počinitelja kaznenih djela primjenom
odgovarajućih alata i digitalne forenzike.The subject of this thesis is the analysis of technology development that follows certain periods
in the development of human society and the application of the latest modern technologies in
road vehicles and their positive and negative impact on today's man and society. The direction
of development of road vehicles using hybrid and electric technology in propulsion engines will
be presented in order to reduce environmental pollution, increase efficiency, economy and
productivity and increase safety and mobility by introducing autonomy, sensors, digitalization,
wireless communication and artificial intelligence environment, plans and independently makes
decisions in the management process. This paper will address the problem of security threats
and the vulnerability of new technologies to malicious hacker attacks, as well as the problem
of legal regulation of autonomous vehicles, their participation in accidents and moral and ethical
doubts that arise in social debates. Furthermore, guidelines will be proposed to improve cyber
security through the standardization of communication protocols, legislation and the design of
methods used by AI and ML to prevent and act against hacking. The main goal of this paper is
to contribute to the research of the possibility of expertise of smart vehicles and smart devices
in order to increase general security in society, prove crimes and detect perpetrators using
appropriate tools and digital forensics
The role of crime scene investigation in solving the dilemma: natural or violent death
No full textOčevid predstavlja temeljnu postupovnu dokaznu radnju koja je namijenjena izvođenju dokaza, odnosno dokaznih sredstava. U provođenju očevida danas sudjeluje sve više specijalista raznih struka te stručnih profila u ulozi glavnih sudionika u procesu provođenja očevida. Složenost radnji tijekom provođenja očevida nije u tome što materijalne objekte kao nositelje informacija treba opažati i fiksirati, već u složenosti i kompliciranosti misaonih zadataka koji se javljaju tijekom očevida kao rezultat opažanja. Tijekom očevida se izučavaju stanja, obilježja i svojstva pronađenih materijalnih dokaznih informacija koje se dovodi u svezu sa kaznenim događajem odnosno djelom. Nasilna smrt je smrt koja je nastala pod okolnostima mehaničkih, asfiktičnih, fizikalnih i kemijskih ozljeda. Prirodna smrt predstavlja rezultat razvoja jedne ili kombinacije više bolesti koja je dovela do smrti osobe. Osnovna metoda korištena u izradi ovog rada bila je analiza sadržaja prikupljenih znanstvenih i stručnih literatura, proučavanjem Zakona i pravilnika za područje analize rada. Za izradu ovog Završnog rada kao prikladne metode odabrane su pretraživanja i skupljanja odnosno, spajanja prikupljenih materijala u jednu kvalitetnu cjelinu. U radu su se za istraživanje koristile metode sinteze, indukcije, dedukcije te logičke interpretacije. Rad je strukturiran u devet cjelovitih poglavlja. Prvo poglavlje prikazuje uvod. Drugo poglavlje predstavlja ciljeve rada. Treće poglavlje objašnjava očevid. Četvrto poglavlje prikazuje nasilnu smrt. Peto poglavlje objašnjava mehaničke ozljede i tragove koji na njih upućuju. Šesto poglavlje prikazuje i objašnjava asfiktične ozljede i tragove koji na njih upućuju. Sedmo poglavlje objašnjava i prikazuje fizikalne ozljede i tragove koji na njih upućuju. Osmo poglavlje prikazuje i objašnjava kemijske ozljede i tragove koji na njih upućuju. Deveto poglavlje prikazuje prirodnu smrt i njene najčešće uzroke. Zadnje poglavlje prikazuje zaključak, nakon čega se nalazi literatura, sažetak na hrvatskom i engleskom jeziku, životopis i izjava o akademskoj čestitosti.The investigation is a basic procedural evidentiary action intended for the presentation of evidence, ie means of proof. Today, more and more specialists of various professions and professional profiles are participating in the inspection in the role of the main participants in the inspection process. The complexity of actions during the investigation is not in the fact that material objects as carriers of information should be observed and fixed, but in the complexity and complexity of mental tasks that occur during the investigation as a result of observation. During the investigation, the conditions, characteristics and properties of the found material evidence are studied, which is brought in connection with the criminal event or crime. Violent death is death that has occurred under the circumstances of mechanical, asphyxiating, physical, and chemical injuries. Natural death is the result of the development of one or a combination of several diseases that led to the death of a person. The basic method used in the preparation of this paper was the analysis of the content of collected scientific and professional literature, by studying the Law and regulations for the field of labor analysis. For the preparation of this Final Thesis, search and collection, ie merging the collected materials into one quality unit, were selected as suitable methods. The methods of synthesis, induction, deduction and logical interpretation were used for the research. The paper is structured in nine complete chapters. The first chapter shows an introduction. The second chapter presents the objectives of the paper. The third chapter explains the investigation. The fourth chapter shows violent death. Chapter five explains the mechanical injuries and the clues that point to them. Chapter six shows and explains asphyxial injuries and the clues that point to them. Chapter 7 explains and shows the physical injuries and the clues that point to them. Chapter eight shows and explains the chemical injuries and the clues that point to them. Chapter 9 presents natural death and its most common causes. The last chapter presents the conclusion, followed by the literature, a summary in Croatian and English, a curriculum vitae and a statement of academic integrity
Migration and refugee crisis - current security risks for the EU
No full textCilj ovog diplomskog rada je istraživanje aktualnih sigurnosnih rizika za Europsku uniju,
uzrokovanih migracijskom i izbjegličkom krizom. Migrantska kriza je nastala višegodišnjim
tranzicijskim procesima na Bliskom istoku i u Sjevernoj Africi u sklopu tzv. Arapskog proljeća.
Dolaskom velikog broja migranata u zemlje Europske unije, a posebno u Njemačku, došlo je
do određenih sigurnosnih rizika u zemljama prihvata migranata.
Osnovna hipoteza ovog diplomskog rada su da postoje sigurnosni rizici zbog dolaska velikog
broja migranata koji ne žele prihvatiti običaje i zakone nove zemlje.
Druga hipoteza je da su zbog velikog broja migranata nastali ekonomski problemi za Europsku
uniju, te postali glavni čimbenik nestabilnosti i nesigurnosti.
Glavni zadatak ovog rada je da se korištenjem relevantne literature, knjiga, znanstvenih
članaka, zakonskih propisa, vezanih za prisilne migracije opišu migrantske krize i njihov utjecaj
na zemlje Europske unije.
Korištene metode koje su se koristile su: logička, teorijska, misaona, metodu komparacije,
konkretizacije, analize i deskripcije.The aim of this thesis is to investigate the current security risks for the European Union, caused
by the migration and refugee crisis. The migrant crisis was caused by many years of transition
processes in the Middle East and North Africa as part of the so-called Arab Spring. With the
arrival of a large number of migrants in the countries of the European Union, and especially in
Germany, there have been certain security risks in the countries where the migrants are
accepted.
The basic hypothesis of this thesis is that there are security risks due to the arrival of a large
number of migrants who do not want to accept the customs and laws of the new country.
The second hypothesis is that due to the large number of migrants, economic problems have
arisen for the European Union, and they have become a major factor in instability and
insecurity.
The main task of this paper is to use the relevant literature, books, scientific articles, legislation
related to forced migration to describe migrant crises and their impact on European Union
countries.
The methods used were: logical, theoretical, thought, method of comparison, concretization,
analysis and description
Application and implementation of information security in the Republic of Croatia - regulatory framework and standards
No full textU ovom diplomskom radu pokušali smo objasniti i približiti temu i definiciju informacijske sigurnosti koja uključuje ljude, procese, tehnologije, uređaje, mreže, informacije, postrojenja, proizvode, politike, postupke i sustave. Obrađena su poglavlja koja se odnose na informacijsku sigurnost, informacijski sustav, sigurnosne rizike i procjenu rizika, kibernetiku i kibernetički kriminal, sigurnosnu politiku, zakonodavni okvir informacijske sigurnosti te norme informacijske sigurnosti (ISO standardi). Svaki navedeni pojam je objašnjen i definiran, ukratko je opisan povijesni razvoj informacijske sigurnosti i informacijskih sustava. Posebnu pažnju treba skrenuti na zaštitu informacijske sigurnosti edukacijom i obrazovanjem pojedinaca i zaposlenika, uvođenjem sigurnosnih pravila i zaštitnih mjera da bi se sigurnosni rizici sveli na minimum te voditi brigu o ažuriranju sustava informacijske tehnologije.In this thesis, we tried to explain and approximate the topic and definition of application and implementation of information security in the Republic of Croatia- regulatory framework and standards, which includes people, processes, technologies, devices, networks, information, plants, products, policies, procedures and systems. Chapters related to information security, information system, security risks and risk assessment, cybernetics and cybercrime, security policy, legislative framework of information security and information security norms (ISO standards) are covered. Each mentioned term is explained and defined, the historical development of information security and information systems is briefly described. Particular attention should be paid to the protection of information security through the education and training of individuals and employees, the introduction of security rules and protective measures to minimize security risks, and to take care of updating the information technology system
The realtionship between earnings management and external auditor specializition
No full textIndustrijska specijalizacija eksternog revizora prepoznata je u akademskoj teoriji i revizijskoj struci kao čimbenik koji pozitivno utječe na kvalitetu revizijskog angažmana, a negativno na rizik značajnih pogrešnih prikazivanja. Cilj ovog diplomskog rada bilo je utvrđivanje postojanja međuodnosa između industrijske specijalizacije eksternog revizora i upravljanja zaradom, odnosno analiziranje je li u financijskim izvještajima klijenata revidiranih od strane revizora specijalista razina menadžerske diskrecije manja u odnosu na financijske izvještaje koje revidiraju revizori generalisti. Analizirani su financijski izvještaji 57 dioničkih društava sa Zagrebačke burze kroz vremenski period od pet godina. Upravljanje zaradom procjenjivalo se putem Jones modela, dok se industrijska specijalizacija eksternog revizora određivala tržišnim pristupom. Rezultati panel analize potvrđuju statistički značajnu pozitivnu povezanost između industrijske specijalizacije eksternog revizora i vrijednosti pokazatelja upravljanja zaradom što nije u skladu s teorijskim očekivanjima, odnosno razina upravljanja zaradom veća je u slučaju kada je revizor industrijski specijalist.Auditor industry specialization is recognized in academic theory and in the audit profession as a factor that increases the quality of audit engagement and decreases the risk of significant misstatements in financial reports. The aim of this master's thesis is to determine whether there is a relationship between the external auditor industry specialization and earnings management, i.e. to analyze whether the financial statements audited by industry specialist auditors have a lower management discretion level than the financial statements audited by industry generalist auditors. The financial statements of 57 public companies over a period of five years from the Zagreb Stock Exchange were analyzed. Earnings management was estimated using the Jones model. The industry specialization of the external auditor was determined by market approach. The results of the panel analysis confirm a statistically significant connection between external auditor industry specialization and earnings management, which is not in line with theoretical expectations, i.e. the level of earnings management is greater when the auditor is an industrial specialist
Critical infrastructure and preservation of the national security of the Republic of Croatia
No full textU cilju jačanja otpornosti vlastitih kritičnih infrastruktura koje predstavljaju jamstvo nacionalne sigurnosti Republika Hrvatska teži provođenju mjera prevenencije, otklanjanja i ublažavanja rizika koji ih čine ranjivima. Kako bi djelovanje po sigurnosnom aspektu bilo učinkovito Republika Hrvatska izradila je niz sigurnosnih strategija od kojih je temeljna Strategije nacionalne sigurnosti Republike Hrvatske iz 2017. godine. Osim sigurnosne strategije, bitan čimbenik su i državne institucije, koje su glavni pokretač i štiti kritične infrastrukure. Oni štite, čuvaju i osiguravaju svaki dio kritične infrastrukture, daju doprinos i osjećaj sigurnosti svim hrvatskik građanima kako bi se osjećali štićeno u svojoj zemlji.In order to strengthen the resilience of its own critical infrastructures, which are a guarantee of national security, the Republic of Croatia strives to implement measures to prevent, eliminate and mitigate the risks that make them vulnerable. In order to be effective in acting on the security aspect, the Republic of Croatia has developed a series of security strategies, one of which is the National Security Strategy of the Republic of Croatia from 2017.
In addittion to the security strategy, state institutions, which are the main driver and protect critical infrastructures, are also an important factor. They protect, preserve and secure every part of the critical infrastructure, they contribute and give a sense of security to all Croatian citizenes so that they feel protected in their conutry
Presence of parishes of the Split-Makarska Archdiocese in the virtual space during the lockdown
No full textSvako novo komunikacijsko sredstvo oblikuje novu komunikacijsku paradigmu zbog čega Katolička Crkva otvoreno, ali s oprezom, prihvaća svako "čudesno iznašašće tehnike" i iskorištava njegovu snagu i potencijale kako bi vršila, jačala i unaprjeđivala svoje apostolsko djelovanje. Ovaj rad donosi rezultate istraživanja i odgovor na pitanje kako su reagirale pojedine župe u Splitsko-makarskoj nadbiskupiji u vrijeme mjere lockdowna, odnosno jesu li župnici otvorili crkvu u virtualnom prostoru.A new means of communication shapes a new communication paradigm, which is why the Catholic Church openly, but with caution, accepts every “miraculous invention of technology” and uses its strength and potential to carry out, build up and improve its apostolic work. Today, at the time of the coronavirus epidemic, many media have been turned into “modern pulpits.” This paper presents the results of the research and the answer to the question of how some parishes in the Split-Makarska Archdiocese reacted during the lockdown, i.e. whether the parish priests opened the church in a virtual space. Furthermore, an overview of selected historical documents and a brief analysis tries to show that they certainly had a good foothold and a reason to open up to new communication technologies at the time of the epidemic. Namely, numerous church documents, those dating from the Second Vatican Council until the latest message of Pope Francis on the occasion of the World Day of Social Communications, have continuously encouraged the ordained persons
and lay faithful to become literate in the media and to use this “wonderful tool” for a new experience of communion, sharing, celebration and vangelization. Content analysis and methods of comparison were used for this research. The data were taken from the Press Office of the Split-Makarska Archdiocese
and from the websites and social networks of each of the parishes of the Archdiocese. These data were then summarized and analysed, and the required results were obtained by the method of comparison
Influences and challenges of the CSI effect - Croatian example
No full textU Republici Hrvatskoj utjecaj CSI serija na pravosudni sustav (tzv. CSI efekt) do sada nije istraživan. Cilj ovoga istraživanja bio je ispitati utjecaj CSI efekta na rad odvjetničkog sustava u Republici Hrvatskoj.
U istraživanju je primijenjena online anketa na koju su odgovorila 104 odvjetnika. Pokazalo se sljedeće: ispitanici smatraju kako kriminalističke televizijske serije nisu utjecale na način provođenja istraga,
njihovo ponašanje, odlučivanje sudova te način na koji oni komuniciraju s javnošću. Smatraju kako su se očekivanja javnosti dijelom promijenila uslijed kriminalističkih TV serija, ali također misle da ona nisu utjecala na njihovo ponašanje kao i na odlučivanje sudova. Također, smatraju kako su kriminalističke TV serije djelomično utjecale na kriminalna ponašanja te navode kako takve serije, isto tako, djelomično pojednostavnjuju načine na koje policija provodi istrage. Što se tiče načina shvaćanja rada pravosudnog sustava, ispitanici smatraju kako kriminalističke TV serije otežavaju shvaćanje hrvatskog pravnog sustava te ne prikazuju precizno sudske procese. Ispitanici su naveli kako kriminalističke televizijske serije ne prikazuju točno dostupnost i vrijednost tragova prikupljenih na mjestu događaja. Možemo zaključiti kako je općeniti stav ispitanika da kriminalističke TV serije nemaju utjecaj na njih same kao ni na sudove - ali su mišljenja kako takve serije ipak ostavljaju trag na javnosti koja pod njihovim utjecajem stvara pogrešnu percepciju o načinu rada i funkcioniranju pravnog sustava.In the Republic of Croatia, the impact of ‘CSI’ series on the judicial system (the so-called CSI effect) has not been investigated so far up to now. The aim of this study was to examine the impact of the CSI effect on the operation of the judical system in the Republic of Croatia. An online survey among 104 lawyers was conducted. The results were the following: respondents believe that crime TV series did not influence the way investigations are conducted, their behaviour, court decisions and the way they communicate with the public. They feel that public expectations have changed in part due to crime TV series, but they also think that they have not influenced their behaviour or the decision-making of the courts. They also believe that crime TV series have partly influenced criminal behaviour and state that such series also partially simplify the ways in which the police conduct investigations. Regarding the way of understanding the operation of the judicial system, the respondents believe that crime TV series make it difficult to understand the Croatian legal system and do not accurately portray court proceedings. Respondents stated that crime TV series do not accurately show the availability and value of clues collected at the crime scene. We can conclude that the general attitude of the respondents is that crime TV series have no influence on themselves or the courts, but they believe that such series still leave a mark on the public which, under their influence, creates a misperception about the way the legal system works and functions
Concentration of the audit market in the Republic of Croatia
No full textThe most important commonality of audit markets worldwide is supremacy of the four global market leaders known as the Big Four–Deloitte, Ernst & Young, KPMG and PricewaterhouseCoopers. Situation regarding the audit services market in the Republic of Croatia does not deviate from the global trends and aforementioned companies have founded domestic limited liability companies that form a part of their enormous international audit networks and, thus, have considerable competitive advantage due to a resource disparity in comparison with other companies operating in this market. As in most other activities, increased competition should be desirable from the aspect of maintaining and enhancing auditor’s independence and avoidance of potential conflicts of interests. Therefore, the aim of this paper implied providing an overview of different market concentration measures and variables used for their calculation, as well as analysing the values of various measures indicating the level of market concentration to determine how competitive the Croatian audit market in the period from 2016 to 2020 was. Besides analysing the dynamics of concentration in the audit market in Croatia, the authors determine whether there is a leader in the market and its potential impact on market structure. The data required for calculation of market concentration ratios was gathered from financial statements of all audit companies in the Republic of Croatia which have been submitted in an observed business year. The findings reveal that Croatian audit market is characterised with low levels of concentration as found with majority of concentration ratios used and no dominant firm is present