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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion
No full textBackground: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In that context, auditor’s independence, which can be affected by auditor’s rotation, is of utmost importance. Objectives: This paper aims to examine the moderating effect of auditor rotation on the relationship between the extent of financial manipulation and the type of auditor’s opinion for companies listed on the Zagreb Stock Exchange in the Republic of Croatia. Methods/Approach: A panel analysis with logistic regression is conducted to test the research hypothesis. The sample consists of 210 observations during the three years from 2015 to 2017. Results: Results show a significant positive relationship between auditor rotation in a current financial year and auditor’s opinion. Furthermore, there is a negative, but the statistically insignificant moderating effect of auditor rotation in a current financial year on the relationship between financial manipulation and auditor’s opinion, as well as the statistically insignificant moderating effect of auditor rotation frequency over five years on the relationship between financial manipulation and auditor’s opinion. Conclusions: It is not likely that auditors take earnings management into account when generating their opinion on financial statements, and auditor rotation is not proven to be an adequate stimulus in that context
Poslovanje marina u pristupima malog i srednjeg poduzetništva
No full textNautički turizam selektivna je vrsta turizma koja se za gospodarstvo svih ekonomija Europe pokazala izuzetno važnom. Kao i turizam, tako i nautički turizam nije službena gospodarska grana pa ga nećemo naći u Nacionalnoj klasifikaciji djelatnosti (NKD), ali njegove poddjelatnosti možemo barem donekle prepoznati. Promjene NKD-a nastale 2007. donekle su prikrile izvore podvrsta nautičkog turizma, ali spoznaja i linija razvoja za istraživače ostala je prepoznata. Sukladno s time, prilikom procjene važnosti nautičkog turizma, promatrano s aspekta službenih NKD djelatnosti, tu činjenicu treba uzeti u obzir jer se time pridonosi službenoj ocjeni postignutih učinaka. Njegovi su učinci mnogostruki pa se za one neizravne procjenjuje 3 – 5 puta veća vrijednost nego za izravne. U nautičkom turizmu poslovanje marina vezuje za sebe najam plovila te bi se moglo reći da su ove dvije poslovne aktivnosti u simbiozi jer bilježe visok stupanj međuovisnosti. Ipak, profili njihova poslovanja, kao i tržišnog nastupa, bitno su različiti, ali to ne umanjuje njihovu povezanost. Upravo ta činjenica važna je zbog određenih promjena u razvrstavanju nautičkog turizma, što će se u ovom radu samo sporadično naznačiti. Posebna važnost podvrsta nautičkog turizma, posebno u uvjetima ekonomije Hrvatske, ima snažan poduzetnički karakter. Upravo ta činjenica ključna je za ovo istraživanje. Stoga je malo i srednje poduzetništvo, Small & Medium Entrepreneurship (dalje: SME), promatrano s istraživačkog aspekta, zanimljiv karakter marina businessa jer se na temelju analize sustava poslovnog djelovanja može raspoznati razina razvijenosti SME-a na makrorazini. Odnosno, da bi se SME razvio, važan je koncept prema kojem se razvija, što se u uvjetima ekonomijâ u tranziciji pokazuje kao ključan problem. Utjecaj države, njezina uloga i način postavljanja sustava po kojem se SME razvija pokazuju bitne razlike u ekonomijama u tranziciji, kao i u razvijenim ekonomijama Europske unije. Stoga će se u ovom istraživanju analizirati hrvatski i njemački sustav, iz čega će se, uz važne spoznaje, moći zaključiti o razlikama u razvijenosti misli o SME-u, što je ključan činitelj razvoja
Organized crime in Bosnia and Herzegovina
No full textU ovom radu naglasak je stavljen na politiku sankcioniranja organiziranog kriminaliteta na
području Bosne i Hercegovine. Kroz rad se nastojalo opisati što je to organizirani kriminalitet i
kako ga sankcionirati te istaknuti potrebu za samom prevencijom. Cilj ovog rada je ukazati na
postojeće probleme prilikom kažnjavanja sudionika organiziranog kriminala. U radu je
primijenjena analiza sadržaja kao osnovna metoda prikupljanja podataka. Predmet analize bile su
presude Odjela II Suda BiH kroz upotrebu statističke metode. U radu se nastoji definirati pojam
organiziranog kriminaliteta i osnovna razgraničenja istog te se opisuju pojavni oblici organiziranog
kriminaliteta. Također se navodi pojmovno određenje kriminalnih udruženja te sankcioniranje
organiziranog kriminalitetana području Bosne i Hercegovine. Analizirani su podaci već provedenih
istraživanja koji pokazuju kako je kaznena politika Suda BiH prema počiniteljima kaznenih djela
drugačija ovisno o tome jesu li članovi nekog kriminalnog udruženja ili nisu.In this paper emphasis is placed on the policy of sanctioning organized crime in Bosnia and
Herzegovina. The paper sought to describe what organized crime is and how to sanction it, and to
emphasize the need for prevention itself. The aim of this paper is to point out the existing problems
in punishing participants in organized crime. The paper uses content analysis as the basic method
of data collection. The subject of the analysis were the judgments of Section II of the Court of BiH
through the use of statistical method. The paper tries to define the organized crime and its basic
distinctions and describes the manifestations of organized crime. It also states the conceptual
definition of criminal associations and the sanctioning of organized crime in Bosnia and
Herzegovina. The data of already conducted research show that the criminal policy of the Court of
BiH towards perpetrators of criminal offenses is different depending on whether they are members
of a criminal association or not
Forensic significance of morphological and epigenetic traits of the maxillary incisors
No full textCilj: utvrditi postoji li spolni dimorfizam na centralnim incizivima muškaraca i žena kod ispitanika, utvrditi koji oblik zubi najbolje odražava spolni dimorfizam.
Metode: Mjerenje duljine i širine centralnih inciziva (lijevo i desno) i bočnih inciziva (lijevo i desno) na RTG snimkama (ortopantomogramima) 99 uzoraka od kojih su 54 žene i 45 muškarci. Mjerenje duljine se provodilo na mezijalnoj plohi od incizalnog ruba do mjesta resorpcije kosti. Širina se mjerila na mjestu najšireg dijela zuba. U uzorak su bili uključeni zubi koji su imali kompozitne ispune, endodontske tretmane i abrazivne promjene, u dobi od 15 - 86. Dob ispitanika kod ženskog spola se kretala u rasponu od 15 – 86 godina dok kod muškarca se kretala u rasponu od 17 – 82 godine. Iz istraživanja je isključeno 6 uzoraka koji su imali do 2 fiksno protetska rada, 10 uzoraka koji su imali više od dva fiksno protetska rada, 7 uzoraka s bezubosti, 5 uzoraka sa slabom vidljivosti i 7 uzoraka koji imaju kombinaciju bezubosti na jednoj strani i fiksno protetskog nadomjeska na drugoj strani.
Rezultati: Nije zabilježena statistički značajna razlika između mjera oblika zubi između muškog i ženskog spola. Mjere ne pokazuju spolni dimorfizam. Hipodoncija nije povezana sa spolom. Abrazija je povezana sa spolom ali je potrebno napredno istraživanje u kojoj mjeri je uzrok abrazije povezan sa spolom, a u kojoj mjeri sa starosnom dobi.Aim: To determine whether there is sexual dimorphism at the central incisors of men and women in the subjects, to determine which shape of teeth best reflects sexual dimorphism. Methods: Measurement of lengths and widths of central incisors (left and right) and lateral incisors (left and right) on X-rays (orthopantomograms) of 99 samples of which 54 were women and 45 men. Length measurements were performed on the mesial surface from the incisal margin to the site of bone resorption. The width was measured at the site of the widest part of the tooth. The sample included teeth that had composite fillings, endodontic treatments, and abrasive changes, aged 15-86. The age of the female subjects ranged from 15-86 years while the male ranged from 17-82 years. Excluded from the sample were 6 samples that had 2 fixed prosthetic works, 10 samples that had more than two fixed prosthetic works, 7 samples with edentulousness, 5 samples with poor visibility and 7 samples that had a combination of edentulousness on one side and a fixed prosthetic replacement. on the other side. Results: There was no statistically significant difference between the measures of tooth shape between male and female. The measures do not show sexual dimorphism. Hypodontia is not related to sex. Abrasion is related to sexbut it is necessary to investigate in advance to what extent the cause of abrasion is related to sex and to what extent to age
Development of the United Kingdom intelligence services
No full textObavještajne službe su od velikog značaja za nacionalnu sigurnost. Prvi spomeni obavještajnih službi seže daleko u prošlost, točnije još 1500. godine p.n.e.. Na ulogu obavještajnih službi utječu razni čimbenici, a danas se razlikuju tri modela obavještajnih službi koja čine temelj današnjim obavještajnim službama. O povijesti obavještajnih službi Ujedinjenog Kraljevstva nije puno poznato. Tek nedavno je njihova službena stranica objavila razvoj obavještajnih službi. To i nije tako čudno s obzirom na to da je njihov rad tajan te da imaju obvezu zaštititi identitet svojih zaposlenike. Rad obavještajnih službi je reguliran zakonom. Tehnološki napredak doveo je do novih izazova s kojima se susreću obavještajne agencije. Neki od njih su ekstremizam, terorizam, kibernetički terorizam, organizirani kriminalitet i ostali. Osim samostalnog rada, obavještajne službe surađuju sa službama drugih država i to je od velike važnosti jer se samo na takav način mogu uspješno boriti s izazovima suvremenog doba.Intelligence services are of great importance for national security. The first mention of intelligence dates back to the past in 1500 BC. The role of intelligence is influenced by various factors, and today there are three models of intelligence that form the basis of today's intelligence. Not much is known about the history of UK intelligence. Only recently did their official website announce the development of intelligence services. This is not so strange considering that their work is secret and that they have an obligation to protect the identity of their employees. The work of intelligence services is regulated by law. Technological advances have led to new challenges facing intelligence agencies. Some of them are extremism, terrorism, cyber terrorism, organized crime and others. In addition to independent work, intelligence services cooperate with the services of other countries and this is of great importance because only in this way can they successfully tackle the challenges of the modern age
Safety and security of Gruž Harbour
No full textU okviru ovog rada analizirat će se situacija sigurnosti Luke Gruž prema zakonima RH, prvenstveno prema Zakonu o sigurnosnoj zaštiti pomorskih brodova i luka te prema međunarodnim zakonima i pravilnicima, prvenstveno ISPS pravilniku. Prema Zakonu o sigurnosnoj zaštiti pomorskih brodova i luka utvrđuju se postupci i mjere sigurnosne zaštite u slučaju sigurnosne prijetnje i događaja koji ugrožavaju sigurnost, radi osiguranja i unaprjeđenja sigurnosne zaštite pomorskih brodova i luka, kao i druga pitanja u vezi sa sigurnosnom zaštitom brodova i luka otvorenih za međunarodni promet. Mjere sigurnosti uključuju standardne procedure mjera sigurnosti na graničnim prijelazima i objekte za obavljanje policijske i carinske granične kontrole, sukladnost luke s ISPS sustavom, sustav videonadzora luke, nadzor pristupa osoba i vozila s ID iskaznicama i praćenje pomorskog prometa. U radu će se prikazati mjesta gdje se može unaprijediti sigurnost, kao i objasniti i prikazati moguća rješenja. U zadnjem dijelu rada obrađene su ugroze koje su se dogodile na području Luke Gruž, ali i na sidrištu ispred Lokruma.This Thesis will analyse the security situation of the Port of Gruž according to the laws of the Republic of Croatia, primarily according to the Law of Security Protection of Ships and Ports Facilities, and according to international laws and regulations, primarily ISPS Code. According to the Law of Security Protection of Ships and Ports Facilities, all security procedures and measures are determinated in case of security threats and events that endanger safety, in order to ensure and improve the security protection of ships and ports, as well as other issues related to security and safety of ships and ports that are opened for international traffic. Security measures include standard procedures of security measures at boarder crossings and facilities for boarder control by the police and the customs, compliance of the port with the ISPS Code, video surveillance system, access control of persons and vehicels with ID cards and monitoring of maritime traffic. Places where security can be improved will be shown, as well as explained solutions that are possible. In the last part of this thesis threats that had happened in the Port of Gruž area, as well as the area in front of island Lokrum have been analysed
Comparison of DNA isolation methods from different forensic samples
No full textUvod: Uspješna izolacija DNA je osnova forenzičnog profiliranja. DNA se može izolirati iz različitih uzoraka izuzetih s mjesta zločina, kao npr. iz krvi, sline, epitelne stanice, sjemena itd. Za odabir prikladne metode za izolaciju DNA potrebno je uzeti u obzir mnoge čimbenike obzirom da svaka metoda ima svoje prednosti i nedostatke. Metode izolacije podijeljene su u dvije glavne skupine: izolacija DNA pomoću otpala i izolacija DNA pomoću čvrstih nosača. Izolacija DNA Chelex metodom i pomoću QIAamp Investigator Kita su metode izolacije DNA pomoću čvrstih nosača.
Materijali i metode: Analizirano je šest bioloških uzoraka humanog podrijetla prikupljenih od 3 donora. Ekstrakcija DNA izvršena je pomoću 2 različite metode koristeći Chelex protokol za izolaciju te komercijalni protokol QIAamp Investigator Kit. Izolirana DNA umnožena je PCR reakcijom, a rezultati su vizualizirani nakon elektroforeze u agaroznom gelu pomoću UV transiluminatora.
Rezultati i rasprava: DNA je uspješno izolirana iz svih uzoraka pomoću obje ispitivane metode izolacije. Uzorci kojima nije dodana destilirana voda u PCR mix pokazali su veći intenzitet fluorescencije „bendova“ nakon elektroforeze na agaroznom gelu. Chelex metoda je isplativija i vremenski učinkovitija, dok se QIAamp Investigator Kit pokazao učinkovitijim pri uklanjanju PCR inhibitora.
Zaključak: Obje metode su se pokazale uspješnima za izolaciju DNA iz bioloških uzoraka koji se često mogu pronaći prilikom istraživanja mjesta događaja. Uzorci DNA izolirani Chelex metodom rezultirali su većim intenzitetom fluorescencije „bendova“ nakon elektroforeze na agaroznom gelu u usporedbi s onima koji su izolirani QIAamp Investigator Kitom, što ukazuje na veću koncentraciju DNA.Introduction: Succesful isolation of DNA is the basis for forensic DNA profiling. DNA can be obtained from variety of biological samples collected at the crime scene; such as blood, saliva, epithelial cells, semen etc. Choosing a suitable method for DNA extraction requires consideration of many factors, since every method has its advantages and limitations. Those methods are divided into two main groups; namely solution- based DNA extraction methods and solid-phase DNA extraction methods. The Chelex® 100 and the QIAamp®Investigator Kit protocols are the examples of the latter.
Materials and methods: Six biological samples of human origin collected from three different donors were analyzed. In order to investigate their efficiency DNA isolation was performed using two different protocols: Chelex and the QIAamp Investigator Kit protocol. The isolated DNA was amplified by PCR reaction, and the results were visualized after gel agarose electrophoresis using a UV transilluminator.
Results and Discussion: DNA was successfully extracted from all samples tested using both Chelex and the QIAamp Investigator Kit extraction protocols. Samples to which no distilled water was added to the PCR mix showed a higher fluorescence intensity of the sample "bands" after agarose gel electrophoresis. Chelex method is more cost and time- effective but less effective in removal of PCR inhibitors compared to QIAamp Investigator kit isolation).
Conclusion: Both methods are effective in isolating DNA from biological samples commonly found at the crime scene. The DNA samples extracted with Chelex method showed higher fluorescence intensity of "bands" after gel electrophoresis in comparison to those extracted using QIAamp Investigator Kit, indicating higher DNA concentration
Video surveillance system
No full textU ovom diplomskom radu će se istražiti sustav video nadzora. Sustav video nadzora je neophodan alat kada želimo osigurati veću razinu sigurnosti određenih prostora ili lokacija. Sami temelj funkcioniranja video nadzora je to da se radi o prenošenju vizualnog kontakta iz jednog prostora ili lokacije u drugi, i to u realnom vremenu uz mogućnost pregleda snimki unatrag. S obzirom da živimo u vremenu intenzivnog tehnološkog razvoja kroz zadnje desetljeće svjedočimo značajnom razvoju različitih vrsta video nadzora koje će biti obrađene kroz ovaj rad. Isto tako potrebno je navesti da se u svijetu događaju brojni prekršaji i kaznena djela s elementima nasilja čiji broj konstantno raste, pa se tako provode i brojna znanstvena istraživanja o ponašanju počinitelja pri samom planiranju čina, kao i učinkovitost tehničkih sredstava zaštite kao što je video nadzor. Video nadzor ima status jedne od ključnih stavki tehničke zaštite prvenstveno zbog jednostavnosti uporabe, pouzdanosti i cjenovne pristupačnosti.
Klasični video nadzor podrazumijeva sustav nadzornih kamera (jedne ili više) povezanih s centralnim uređajem kroz koji se vrši obrada signala prenesenih radom nadzornih kamera. Na zaslonu se gleda dobivena slika koja se istovremeno i pohranjuje. Ostale kategorije video nadzora koje će biti obrađene u ovom radu su prilagođene specifičnim potrebama njihovih korisnika, a radi se o turbo kamerama, mrežnim IP kamerama, termalnim kamerama, dark fighter kamerama i drugim.In this thesis, we will explore video surveillance system. Video surveillance is a necessary tool when we want to ensure a higher level of security of a particular space or location. The very basis of the video surveillance functioning is that it is about transferring visual contact from one space or location to another, in real time with the ability to view the footage backwards. Given that we live in a time of intensive technological development over the last decade, we are witnessing a significant development of different types of video surveillance that will be covered through this paper. It is also necessary to investigate the events of numerous misdemeanors and criminal offenses with elements of violence, the number of which is constantly growing, so numerous scientific studies of the perpetrator's behavior in planning the act, as well as the effectiveness of technical means such as video surveillance. Video surveillance has the status of one of the key items of technical protection primarily due to its ease of use, reliability and complete accessibility.
Classic video surveillance means a system of surveillance cameras (one or more) connected to central devices through which the signals transmitted by the operation of surveillance cameras are processed. The resulting image is viewed on the screen and stored at the same time. Other categories of video surveillance that will be covered in this paper are tailored to the specific needs of their users, such as turbo cameras, network ip cameras, thermal cameras, dark fighter cameras and others
Comparative performance analysis of the marina and charter service industries in Croatia
No full textMarina and charter industry represent the two basic segments of nautical tourism sector, one of the key elements of tourism development in the countries of the Mediterranean circle. With the advent of ever more ambiguous business environment driven by global health hazards, the emergence of next technological revolution and global competition, insight into the antecedents of competitiveness of companies in the nautical tourism sector in an important topic for organizations who want to survive and grow. The goal of this paper is comparison of the fundamental features of these two interconnected industries. The marina industry, observed through the financial indicators, shows attractiveness and stability. Regardless of the marina category, the success of its operations proved to be stable even in crisis market conditions. On the other hand, the charter industry, that complements the value proposition of the marina industry, shows lower level of robustness in times of crisis. The contribution of the paper is twofold. Firstly, for the purpose of the comparison of these two industries we present their basic indicators, and argue that the dynamic connection of the charter and marina industries opens possibilities to achieve higher level of competitiveness in both businesses. Also, since the available data on both industries is scarce, the paper introduces a system of data estimates, as well as system of experiential forecasting which can be used in different markets where similar limitations can be observed
Utilizing Human Remains for Science: Ethical, Legal, and Scientific Issues in Croatia, United Kingdom and the United States
No full textThe study of human remains has a significant impact on the present society. They are utilized in research, in fields studying the human past and origins, in epidemiology, the study of anatomy and morphology, pathology and trauma, and form a part of museum exhibits. On the other hand, they are significant to various groups in cultural, religious, spiritual, and personal ways. Therefore, these factors should be considered when conducting research. Although some countries ensure legal protection of human remains, usually, such concerns usually cover remains that are younger than 100 years. The differences between countries in legal protections and also the cultural, religious, and ethical attitudes that underlie them can hinder international cooperation. The current collaborative research study sought to investigate and compare such
differences between Croatian, United Kingdom’s and United States’ approach to the study of human remains encompassing the following: definitions of human remains as cultural goods, legal issues with obtaining custody over the
body parts, compensations for the next of kin for the use of human remains for science, and public perceptions about obtaining body parts for scientific purposes through cultural and religious aspects in perspective with religious
beliefs, education, place of origin, gender and attitudes towards science. After collecting data and determining all the above mentioned factors, our aim is to propose the policies on utilizing human remains on multilateral/international
level (especially regarding human remains in museums and related institutions) through guidelines, taking into account the differences in ethnicity, religion and degree of formal education between social groups in different
countries