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Financial analysis of companies in the hotel industry during the COVID-19 pandemic
No full textU ovom radu prikazani su temeljni financijski izvještaji i različite vrste analiza tih izvještaja na uzorku 60 trgovačkih društava iz Splitsko – dalmatinske županije koja su poslovala u djelatnosti hotelijerstva. Analiza je provedena za 2019. i 2020. s ciljem prikazivanja razlike u poslovanju u predpandemijskom razdoblju u odnosu na godinu nastupanja pandemije. Financijski podaci prikupljeni su iz službene baze podataka Financijske agencije na stranicama InfoBIZ servisa. U analizu su uključeni pokazatelji likvidnosti i financijske stabilnosti, pokazatelji zaduženosti, aktivnosti, ekonomičnosti i profitabilnosti. Može se zaključiti kako je 2019. bila uspješnija za poslovanje odabranih firmi u odnosu na pandemijsku 2020. Likvidnost i stabilnost bila je veća, zaduženost manja, a ekonomičnost i profitabilnost veća u 2019. u odnosu na 2020. Ovakvi podaci nisu iznenađujući s obzirom na to da je jedna od tih godina bila izrazito uspješna, dok je druga rezultirala izvanrednim restrikcijama koje su sprječavale neometano poslovanje u djelatnosti turizma i hotelijerstva, ali i svim ostalim djelatnostima.In this thesis, basic financial statements are defined and different types of analyzes of these statements are presented. An analysis was made on the basis of 60 companies from Split-Dalmatia County in the hotel industry. The analysis was conducted for the financial years 2019 and 2020 in order to show the differences in business in the pre-pandemic period and the year when the pandemic occurred. Data obtained from the official database of the Financial Agency on the InfoBIZ service pages were used for the calculation. The analysis includes indicators of liquidity and financial stability, indicators of indebtedness, activity, economy and profitability. It can be concluded that 2019 was more successful for the operations of the selected companies compared to the pandemic 2020. Liquidity and stability were higher, indebtedness was lower, and economy and profitability were higher in 2019 compared to 2020. Such data are not surprising considering that one year was very successful, and the other resulted in unprecedented restrictions that prevented unhindered business operations in the tourism and hotel industry, as well as in all other activities
Legal regulation and operation of the European Anti-Fraud Office
No full textSredstvima iz proračuna EU financiraju se brojni razvojni projekti sa ciljem poboljšanja života svih građana EU. Nepravilno korištenje istih, izravno šteti građanima i cjelokupnom europskom projektu. Europski ured za borbu protiv prijevara OLAF, jedino je tijelo na razini EU, zaduženo za otkrivanje, istraživanje i suzbijanje prijevara sa sredstvima iz proračuna Unije. U radu je prikazana svrsishodnost i povijesni razvoj ureda, postignuti rezultati te smjernice za budućnost na temelju detaljnih analiza. Za stjecanje što bolje slike o radu ureda, korištena su detaljna godišnja izvješća OLAF-a za petogodišnji period od 2016.-2020. godine. Jasno su prikazane provedene forenzične istrage kroz brojne primjere iz prakse kao i financijski rezultati ostvareni tim istragama. Na kraju rada posvećena je pozornost na usklađenost pravne regulative OLAF-a i nacionalnog zakonodavstva RH. U radu su se koristile brojne znanstvene metode poput analize, sinteze, dedukcije, statistike i dr. Na temelju istraživanja, dobiveni detaljni podaci navedeni u brojnim tablicama dovode do zaključka da je osnivanje tijela poput OLAF-a hvale vrijedan i nadasve učinkovit projekt EU koji itekako štiti financijske interese cjelokupne Unije. Na nacionalnom zakonodavstvu je da prilagodi pravnu regulativu i načine financiranja nadležnih službi za što bolju i efikasniju suradnja sa OLAF-om a sve u cilju kvalitetnijih financijskih rezultata kako u RH, tako i na teritoriju cijele EU.Funds from the EU budget finance numerous development projects with the aim of improving the lives of all EU citizens. Improper use of them directly harms citizens and the entire European project. The European Anti-Fraud Office, OLAF, is the only EU-level body in charge of detecting, investigating and combating fraud with funds from the Union budget. The paper presents the expediency and historical development of the office, the achieved results and guidelines for the future based on detailed analyses. To get the best possible picture of the work of the office, detailed annual reports of OLAF for the five-year period from 2016-2020 were used. years. The forensic investigations carried out are clearly presented through numerous examples from practice, as well as the financial results achieved by these investigations. At the end of the work, attention was paid to the compatibility of the legal regulations of OLAF and the national legislation of the Republic of Croatia. Numerous scientific methods were used in the work, such as analysis, synthesis, deduction, statistics, etc. Based on the research, the obtained detailed data listed in numerous tables lead to the conclusion that the establishment of a body like OLAF is a praiseworthy and above all effective EU project that really protects the financial interests of the entire Union. It is up to the national legislation to adjust the legal regulations and methods of financing the competent services for better and more efficient cooperation with OLAF, all with the aim of better financial results both in the Republic of Croatia and on the territory of the entire EU
The security aspects of fires in historical cities: The example of the fire in Zadar pennisula
No full textCilj ovog istraživanja je analizirati požar koji se desio u Zadru unutar stare gradske
jezgre na Poluotoku gdje je došlo do jedne od do sada složenijih vatrogasnih intervencija JVP
Zadar na požarima stambeno-poslovnih zgrada, te utvrditi zašto se požar tako brzo proširio
većim dijelom zgrade.
Podaci korišteni u izradi ovog rada su iz izvora podataka Javne vatrogasne postrojbe
Zadar, MUP-a te su temeljeni i na razgovorima s relevantnim dionicima.
Rezultati koji su dobiveni istraživanjem upućuju da je stambeno-poslovna zgrada u
kojoj je došlo do požara radi svoje starosti te konstruktivnih i arhitektonskih rješenja gradnje
prije više od nekoliko stoljeća bila predodređena za brzo širenje požara ako dođe do njegova
izbijanja. Nisu se primjenjivali gotovo nikakvi građevinski propisi i propisi zaštite od požara.
Materijal koji se upotrebljavao u izvedbi međukatnih i krovnih konstrukcija uglavnom se
sastojao od drva koje spada u gorive materijale, a koje nije bilo zaštićeno od visoke temperature
što je dodatno pospješilo brzo širenje požara. Požarni sektori također nisu postojali te je to
pospješilo širenje požara preko međukatnih drvenih konstrukcija na susjedne prostorije u vrlo
kratkom vremenu. Evakuacijski putevi kojima bi stanovnici mogli pobjeći nisu postojali u
zgradi zahvaćenoj požarom. Vatrogasni pristup je djelomično funkcionirao s obzirom na
poziciju izbijanja požara kada se govori o starim zgradama na Poluotoku.
Na osnovu ovog istraživanja daje se zaključiti da su i druge zgrade u ovom dijelu grada
u potencijalno opasnoj situaciji ako ne dođe do značajnih promjena u svijesti građana,
odgovornih osoba i inspekcijskih službi. Prilikom rekonstrukcije zgrada, ali i adaptacije
pojedinih stanova, obavezno bi se trebalo pridržavati mjera zaštite od požara i građevinskih
propisa koji su svakako skuplja rješenja ali u konačnici čuvaju živote i imovinu. To se odnosi
na vatrodojavu, unutarnju hidrantsku mrežu te ugradnju stabilnih sustava za gašenje požara koji
bi do dolaska vatrogasaca u značajnoj mjeru usporili širenje požara. Vatrogasne pristupe
potrebno je adekvatno označiti pripadajućim oznakama te ih redovito kontrolirati kako bi
vatrogasci nesmetano pristupilišto bliže zgradi zahvaćenoj požarom, a koji su ionako uglavnom
nepristupačni na pojedinim dijelovima Poluotoka.The aim of the present research is to analyze a fire that happened in Zadar within the
old city nucleus, on the peninsula, where one of the most complex Zadar Public Fire Brigade
interventions on a residential and commercial building took place. It had to be established why
the fire had spread so quickly over most of the building.
The data used in the setting up of the present work are from sources of the Zadar Public
Fire Brigade, Police Station and based on conversations with the relevant shareholders.
The results acquired from the research indicate that the residential and commercial
building where the fire took place were due to the age, construction and architectonic building
solutions that go back several centuries, and predetermined the spreading of fire in case of fire
outbreaks. No construction rules or fire protection rules were applied. The material used for the
performance of mezzanine and roof constructions were mainly made of wood which is
combustible material, and not protected from high temperatures which additionally enhanced
the quick spreading of the fire. Fire sectors also did not exist and this facilitated the spreading
of fire through mezzanine wooden structures to the neighboring rooms in a very short period of
time. The evacuation routes which the inhabitants could use to escape did not exist in the
building on fire. The fire brigade approach functioned partially considered the position of the
fire outbreak when speaking of the old buildings on the peninsula.
On the basis of the present research, it can be concluded that the other buildings in the
mentioned part of the city are in a potentially dangerous situation if the consciousness of the
citizens does not change. In the reconstruction and even adaptation of single apartments
measures of fire protection and construction regulations should definitely be adhered to, which
are in any case a more expensive solution but in the end save lives and property. This refers to
fire alarm, inner hydrant network and the construction of stable systems of fire extinction which
would significantly slow down the spreading of the fire until the arrival of the fire brigade.. It
is necessary for the firefighting approaches to be adequately marked with pertaining signs and
to be regularly controlled whereby the firefighters could have unhindered access as close as
possible to the building on fire but these are mostly inaccessible in single parts of the peninsula
Detection and prevention of "face-morphing" events
No full textSvrha ovog rada je pomoći policiji i drugim službenim osobama u otkrivanju i suzbijanju morfiranja te boljem razumijevanju ovog novog fenomena koji predstavlja jednu od najvećih prijetnji sigurnosti. Također, cilj je upozoriti čitatelje na nove mogućnosti s obzirom na nove tehnologije i kriminalne prednosti ili moguće nove napade. Tehnologija je toliko uznapredovala da danas na komercijalnom tržištu postoje programi koji povezuju dva ili više lica u jedno, neovisno o spolu i rasi, što omogućava da dvije (ili više) osoba koristi isti identifikacijski dokument, a što ima za posljedicu zlouporabu identiteta koji je vrlo teško detektirati. Srećom, napredak tehnologije i znanja prihvaća se i u policijskim redovima što pomaže u detekciji, ali i prevenciji ovakvih napada. U Hrvatskoj tehnologija još nije na svjetskoj razini za ovakve probleme, ali svakako ide ka tome. Iako u Centru za forenzična ispitivanja, istraživanja i vještačenja „Ivan Vučetić” nemaju zabilježenih slučajeva face morphinga važno je osvijestiti ovaj način manipuliranja fotografijama u identifikacijskim dokumentima. Fenomen je prilično nov i predstavlja sve češći problem na što upućuje literatura koja učestalije datira tek od 2018. godine stoga je ova tema iznimno relevantna i važna za sigurnost sustava.The purpose of this paper is to help the police and other officials in detecting and suppressing morphing attacks and to better understand this new phenomenon that represents one of the biggest security threats. Also, the goal is to alert readers to new possibilities about new technologies and criminal advantages or possible new attacks. Technology has advanced so much that today there are programs on the commercial market that merge two or more people into one, regardless of gender and race, which allows two (or more) people to use the same identification document, resulting in identity abuse that is very difficult to detect. Fortunately, the progress of technology and knowledge is also accepted in the police ranks, which helps in the detection and prevention of such attacks. In Croatia, technology is not yet at the world level for such problems, but it is certainly moving towards it. Although there are no recorded cases of face morphing at the "Ivan Vučetić" Center for Forensic Examinations, Research and Expertise, it is important to raise awareness of this way of manipulating photos in identification documents. The phenomenon is quite new and represents an increasingly common problem, as indicated by the literature that often dates to 2018, therefore this topic is extremely relevant and important for the security system
Frequency of spina bifida on the Eastern Adriatic Coast from the 2nd to the 21st century
No full textCilj: Analizirati i usporediti učestalosti patološke promjene spina bifide na istočnoj obali Jadrana od 2. do 21. stoljeća. Usporedba učestalosti s drugim populacijama u svijetu iz istog vremenskog razdoblja.
Metode: U istraživanje su uključena tri uzorka, arheološko nalazište Solin – Smiljanovac (108 grobova) koje datira iz 1. do 6. stoljeća. Drugi uzorak je srednjovjekovno razdoblje s više arheoloških lokaliteta od 7 do 17. stoljeća. Za uzorak moderne populacije 21. stoljeća korišteni su podaci iz Doma zdravlja Splitsko - dalmatinske županije u Hrvatskoj.
Rezultati: Antropološkom analizom procijenjen je spol, očuvanost križne kosti i prisutnost patološke promjene. Na osnovi očuvanosti križne kosti identificirana je spina bifida i njezin pojavni oblik. U istraživanje antičke populacije uključeno je 49 koštanih ostataka koji pripadaju osobama ženskog spola, a 52 kosturna ostatka osobama muškog spola. Križna kost očuvana je u 29 slučaja i identificirano je sedam spina bifida occulta. U srednjovjekovno razdoblje uključeno je 85 kosturnih ostataka žena i 162 osobe muškog spola, dok je križna kost očuvana u 74 slučaja te identificirano pet spina bifida occulta. Od 1047 uzoraka moderne populacije u 171 uzorku je prisutna spina bifida occulta. Uočeno je da nema značajne razlike u učestalosti i distribuciji spina bifide occulte po spolu.
Zaključak: Istraživanje je pokazalo kako ne postoje i nisu zabilježene statistički značajne razlike, te da nije primijećena ni veća statistička razlika u odnosu na spol.Objective: To analysis the frequency of pathological changes in spina bifida at the eastern Adriatic Coast from the 2nd till the 21st century. Comparison of frequency with other populations over the world from the same time period.
Methods: Three samples were included in the research the archaeological site of Solin Smiljanovac (108 graves) dating from the 1st till the 6th century. The second sample is from the medieval period with several archaeological sites dateing from the 7th till the 17th century. For the sample of the modern population, from the 21st century, data were used from the Split- Dalmatia County Health Center in Croatia.
Results: Gender distribution, preservation of the sacrum and the presence of pathological changes were assessed by anthropological analysis. On the basis of the preservation of the sacrum, spina bifida and its appearance form were identified. In the research of the ancient population, 49 skeletal remains belonging to women and 52 skeletal remains of men were included. The sacrum was preserved in 29 cases and seven cases of spina bifida occulta were identified. In the medieval period, 85 female and 162 male skeletal remains were included, the sacrum was preserved in 74 cases, and spina bifida occulta was identified in five. Out of 1047 samples of the modern population, spina bifida occulta is present in 171 samples. It was observed that there is no significant difference in the frequency and distribution of spina bifida occulta by gender.
Conclusion: The research showed that there are no recorded statistically significant differences, and there is no significant statistical difference in relation to gender among spina bifida cases
Marina Business in Relation to Development
No full textMarina Business, or Marina in&with Business is a new term in the terminology of nautical tourism, introduced in Croatia in the conditions of COVID-19. In other words, the COVID-19 pandemic has exposed the old, disorganized relationships of entities operating in and with marinas. The damaged relations during the pandemic showed all the illogic in their existing relations as well as the damage to the better results of Croatian charters and ports of nautical tourism, especially marinas. The fact that the state distanced itself from the economy and the development of entrepreneurship was reflected in the development of nautical tourism in Croatia, which developed independently in all its sub-forms after the Homeland War. Favourable post-war opportunities on the market of nautical tourism offer, i.e. lagging in the development of nautical tourism capacities and high dynamics of tourism demand, favoured nautical tourism enterprises that achieved positive business results until the outbreak of the COVID-19 pandemic. If the problem of cruising is excluded, both large world cruises and small domestic cruises, nautical tourism ports, especially marinas and charters, developed dynamically, but with the intention of doing profitable business, the problems gradually deepened. At the same time, the relationship problem could not be solved due to the good mutual business results. The emergence of the pandemic in 2020 showed the other side of the cooperative relationship between charterers and marinas, which for both subjects led to the distancing of the state in aid programs that should have been specific and not general for subjects of all types of businesses. In addition to the problems of charters and marinas, it is also necessary to consider the activity of skippers, who are of great importance for Croatian charter, which is considered the largest in the world. The services of skippers are used by about 40% of sailors, and they are an important segment for the success of the Croatian charter business. It should be noted here that in the further paragraphs of this paper the terms nautical tourism ports and marinas will be used, and this is because charter is mainly located in marinas and only to a lesser extent in other forms of nautical tourism ports, so it is also mentioned in nautical tourism ports. Thus, the relationship “marina-charter-skippers” represents a working symbiosis that links it to the intention of all successful businesses. The goal of the research is to valorise the factors of the quality of business cooperation and good business relationships that ensure profitable business for everyone. The research hypothesis states that the necessary good business cooperation can be achieved through a higher level of cooperation than before
Management in crisis situations
No full textDojedna institucija se za vrijeme svog rada iz određenih razloga može pronaći u krizi, a radi lošeg upravljanja u kriznoj situaciji ili komuniciranju može se dovesti u pitanje njezina karijera. Iskustva iz prakse kao i vjerodostojna literatura afirmiraju da se za kriznu situaciju mora pripremiti jer se na takav način mogu zaobići njezini negativni učinci, ali se ona može i na lakši način prebroditi, dok u nekim kriznim situacijama može biti izazov u poslovanju neke organizacije. Zahvaljujući kvalitetnom upravljanju kriznom situacijom, to dovodi do pozitivnijeg ugleda organizacije ili poduzeća.
Svaka praksa, ali i dostupna literatura, usredotočene su na upravljanje u kriznim situacijama. No, u ovom radu posebna pažnja povjerava se vatrogasnoj djelatnosti i upravljanju u kriznoj situaciji.
Vatrogasna djelatnost je, kako tvrdi Zakon o vatrogastvu, kometentna i humanitarna djelatnost od značaja za Republiku Hrvatsku. Definirane su opće klauzule koje određuju sustav i djelokrug vatrogasnih službi, pod čijom su zaštitom, koje su njihove zadaće i zaslužnosti, ali i ovlaštenja. To je djelatnost koja uvijek funkcionira u kriznoj situaciji. Vatrogasna služba je zbog svoje same djelatnosti podložna ogromnoj dozi stresa, očima javnosti, upravljanje u kriznoj situaciji za njih predstavlja stres, na koji su dužni reagirati. Zato njihova interakcija i upravljanje kriznom situacijom trebaju biti razumljivi, blagovremeni i otvoreni kako u organizaciji tako i u vanjskom dijelu. No, nameće se legitimno pitanje, raspoznaju li mediji i javnost važnost upravljanja u kriznim situacijama te kako ta predodžba reagira na kvalitetno djelovanje vatrogasne službe i razvijanje ugleda u zajednici.An institution may find itself in a crisis during its work for certain reasons, and its career may be called into question due to poor management in a crisis situation or communication. Experiences from practice as well as credible literature affirm that one must prepare for a crisis situation because in this way its negative effects can be avoided, but it can also be overcome in an easier way, while in some crisis situations it can be a challenge in the business of an organization. Thanks to the quality management of the crisis situation, it leads to a positive reputation of the organization or company.
Every practice, as well as available literature, is focused on management in crisis situations. No, in this work, special attention is given to the fire service and management in a crisis situation.
According to the Firefighting Act, firefighting is a competent and humanitarian activity of importance for the Republic of Croatia. General clauses have been defined that determine the system and scope of fire services, under whose protection they are, what are their tasks and merits, as well as authorizations. It is an activity that always works in a crisis situation. Due to its very activity, the fire service is subject to a huge dose of stress, in the eyes of the public, management in a crisis situation represents stress for them, to which they are obliged to react. That is why their interaction and crisis management should be understandable, timely and open both within the organization and externally. No, a legitimate question arises, whether the media and the public recognize the importance of management in crisis situations and how this assumption reacts to the quality of the fire service and the development of its reputation in the community
The influence of demographic, cultural, and educational background in the boardroom on firm performance–The Croatian evidence
No full textThis study investigates the demographic, cultural and educational features of management boards of Croatian manufacturers. The analysis, conducted using static panel analysis, encompasses the period from 2015 to 2019. To the impact of different board characteristics on firm performance expressed with accounting- oriented performance measures such as return on assets (ROA) and return on equity (ROE), this study includes several explanatory variables comprising CEO tenure, age of the board members, the share of foreigners in the boardroom and finance educational background. Additionally, a few firm-specific variables included in the research are firm size, leverage, and firm age. The analysis findings reveal that board composition plays a crucial role when explaining the firm’s profitability. Furthermore, the firm’s maturity and leverage additionally prove to be significant factors affecting corporate performance
Determinants of Croatian Non-Life Insurance Companies’ Efficiency
No full textAlthough a relatively large number of studies have been focused on evaluating the efficiency of insurance companies from different aspects, analysis of factors that determine the achieved level of insurers’ efficiency is still in their inception. While these studies primarily encompass insurance companies operating in developed insurance markets, such research based on the sample of Croatian non-life insurers does not exist. Therefore, this paper is focused on the efficiency drivers of the insurance companies that operate in the Croatian non-life insurance market. The research is based on data for 18 insurance companies in the period from 2009 to 2021. Applying Data envelopment analysis (DEA) and Truncated regression, the research results show that age and ownership influence the efficiency of non-life insurance companies in Croatia, while the companies’ size, leverage, and product diversification are not confirmed as significant determinants of the efficiency
Leaving the scene of a car accident
No full textPrometne nesreće se smatraju složenim događajima. Radi istraživanja potrebno imati opća i posebna stručna znanja i vještine, kako bi provedena kriminalistička istraživanja bila uspješna. Prema statistici je vidljivo da su prometne nesreće najčešći uzrok nasilnog oštećenja zdravlja pa u cilju smanjenja kršenja prometnih propisa, što ima za posljedicu smanjenje prometnih nesreća, policija djeluje preventivno i represivno. U prometnim nesrećama u kojim počinitelj napusti mjesto događaja, a posebno onda kad su u pitanju prometne nesreće s teško ozlijeđenim i smrtno stradalim osobama, pronalaženje počinitelja se postavlja kao imperativ pred policijske službenika koji su zaduženi za konkretni slučaj. Kroz ovaj rad bit će prezentirani načini na koje policija identificira vozila i vozače koji su napustili mjesto događaja prometne nesreće te prijedlozi poboljšanja već postojećih metoda i uvođenje nekih novih koji bi mogli olakšati rad policijskim službenicima i doprinijeti povećanju ukupne sigurnosti građana.Traffic accidents are complex events and the investigation of such requires general and specific professional knowledge and skills, in order for criminal investigations to be successful. According to statistics, it is evident that traffic accidents are the most common cause of violent damage to health, so in order to reduce violations of traffic regulations, which has the effect of reducing traffic accidents, the police act preventively and repressively. In traffic accidents in which the perpetrator leaves the scene, and especially when it comes to traffic accidents with seriously injured and fatal persons, finding the perpetrator is an imperative for the police officers in charge of the specific case. This paper will present the ways in which the police identify vehicles and drivers who have left the scene of a traffic accident, as well as suggestions for improving existing methods and introducing new ones that could facilitate the work of police officers and contribute to increasing the overall safety of citizens