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Analysis of going concern assumption in the context of creative accounting
No full textProblematika vremenske neograničenosti poslovanja sve je izraženija u hrvatskom gospodarstvu, gdje je posljednjih godina zabilježeno više slučajeva bankrota. Istraživanje za cilj ima isticanje valjanosti pretpostavke vremenske neograničenosti poslovanja u nestabilnom okruženju te njezinu ulogu u procjeni razine kreativnog računovodstva u financijskim izvještajima trgovačkih društava. Ovo istraživanje ispituje odnos između revizorskih mišljenja i kreativnog računovodstva, mjeren pokazateljom izglađivanja zarade. U empirijskom dijelu rada koristio se uzorak trgovačkih društava koja su kotirala na Zagrebačkoj burzi u razdoblju od 2011. do 2018. U svrhu prikaza povezanosti varijabli istraživanja analizirana su izvješća neovisnih revizora određenog uzorka i izračunat pokazatelj izglađivanja zarade. Mišljenja revizora dijele se u sljedeće dvije kategorije: mišljenja gdje je izražena značajna neizvjesnost u svezi s pretpostavkom vremenski neograničenog poslovanja i mišljenje gdje nije izražena neizvjesnost. Kao dodatna analiza testira se odnos procjene pretpostavke vremenske neograničenosti poslovanja i pokazatelja izglađivanja zarade kada se uzme u obzir i pružanje nerevizijskih usluga. Rezultati pokazuju da postoji pozitivna slabija korelacija između pokazatelja izglađivanja zarade i pretpostavke vremenske neograničenosti poslovanja u revizijskom izvješću. Uključivanje pružanja nerevizijskih usluga u taj odnos također rezultira pozitivnom slabom korelacijom između pokazatelja izglađivanja zarade i pretpostavke vremenske neograničenosti poslovanja. S obzirom na to da povezanost ovih varijabli nije statistički značajna, hipoteze nisu prihvaćene.The going concern is becoming more and more pronounced in the Croatian economy, where several cases of bankruptcy have been recorded in recent years. The aim of the research is to emphasize the importance of going concern in an unstable environment and its role in assessing the level of creative accounting in the financial statements of companies. This research examines the relationship between audit opinions and creative accounting, as measured by the income smoothing model. In the empirical part of the paper, a sample of companies listed on the Zagreb Stock Exchange in the period from 2011 to 2018 was used. In order to test the correlation of research variables, the reports of independent auditors of a certain sample were analyzed and the income smoothing model was calculated. The auditor's opinions are divided into two categories: opinions where significant uncertainty has been expressed regarding the going concern assumption and opinions where uncertainty has not been expressed. As an additional analysis, the relationship between the going concern and income smoothing is tested where the provision of non-audit services is also taken into account. The results show that there is a positive weak correlation between income smoothing and going concern in the audit report. Also, the inclusion of the provision of non-audit services in this relationship results in a positive weak correlation between the income smoothing and the higlighted going concern issue. Considering that the correlation of these variables is not statistically significant, hypotheses were not accepted
Estimation of stature and sex from handprint dimensions in Croatian population
No full textCilj: Odrediti pokazuju li dimenzije otisaka dlanova bilateralnu asimetriju, spolni dimorfizam i korelaciju s tjelesnom visinom u hrvatskoj populaciji. Konačan cilj jest razviti prve, forenzično uporabljive statističke modele za procjenu spola i prosječne tjelesne visine s pomoću dimenzija otisaka dlanova za hrvatsku populaciju.
Metode: U istraživanju je sudjelovalo 68 muškaraca i 66 žena, punoljetnih pripadnika isključivo hrvatske populacije kojima su s pomoću daktiloskopske tinte izuzeti otisci dlanova te im je izmjerena tjelesna visina. Na svakom otisku izmjereno je 13 točno definiranih mjera s pomoću računalnog alata. Za odabrane mjere otisaka ispitana je bilateralna asimetrija, spolni dimorfizam i korelacija s tjelesnom visinom. Standardi za procjenu spola razvijeni su linearnom diskriminantnom analizom, dok su za procjenu visine izrađene linearne regresijske formule.
Rezultati: Statistički značajne razlike između mjera lijevih i desnih otisaka dlanova zabilježene su kod šest mjera, zbog čega su razvijeni statistički modeli za lijevi i desni otisak zasebno.
Kod svih mjera postoji statistički značajan spolni dimorfizam (P ≤ 0,05), a najveća razlika s obzirom na spol javlja se kod mjere širine otiska. Najveća pouzdanost procjene spola postignuta je za mjeru širine otiska (za lijevu ruku 92,5 %, a za desnu 93,3 %.) Veća razina pouzdanosti procjene spola dobivena je multivarijantnim diskriminantnim funkcijama (94 %).
Sve mjere pokazale su statistički značajan koeficijent korelacije s tjelesnom visinom, osim mjere širine otiska kod muškaraca. Najveću razinu korelacije s visinom kod muškaraca i žena pokazuje mjera duljine otiska (r = 0,86). Provedenom regresijskom analizom razvijene su formule za procjenu tjelesne visine, zasebno za svaki spol. Standardna greška procjene najmanja je za mjeru duljine otiska kod oba spola i iznosi ± 5,35 cm kod muškaraca i ± 4,48 cm, kod žena, dok stupnjevitim odabirom varijabli nije pronađena kombinacija mjera koja pokazuje veću pouzdanost.
Zaključak: U hrvatskoj populaciji je moguće, s visokom razinom pouzdanosti, procijeniti spol i prosječnu tjelesnu visinu s pomoću dimenzija otiska ruke. Statistički modeli razvijeni u ovom istraživanju omogućavaju biološko profiliranje osoba i mogu se koristiti u forenzične svrhe.Aim: To determine whether the dimensions of handprints show bilateral asymmetry, sexual dimorphism and correlation with stature in the Croatian population. The study aimed to develop first forensically applicable statistical models for estimating sex and stature using handprint dimensions for the Croatian population.
Methods: The study comprised a convenience sample of 68 male and 66 female adult volunteers from a Croatian population, whose handprint impressions were collected using fingerprint ink and stature was measured. On each print, 13 dimensions were measured with a help of a computer tool. Selected measures demonstrated bilateral asymmetry, sexual dimorphism and correlation with body height. Standards for sex estimation were developed by linear discriminant analysis, while linear regression formulas were used for height estimation.
Results: Statistically significant differences between left and right handprints were found in six measurements, so statistical models were developed separately for the left and right handprints.
All of the measurements showed statistically significant sexual dimorphism (P ≤ 0.05), most dimorphic being handprint breadth measurement, for which the highest accuracy of sex estimation was also achieved (92.5 %, for the left hand and 93.3 % for the right). Higher level of prediction accuracy was obtained using multivariate discriminant functions (94%).
All of the measurements show significant correlation with stature, except for the handprint breadth in men. Handprint length measurement showed strongest correlation with stature in both sexes. Formulas for estimating body height were developed using regression analysis. The standard estimation error is the lowest for handprint length in both sexes, ± 5.35 cm for men and ± 4.48 cm for women, while stepwise analysis did not improve accuracy.
Conclusion: In the Croatian population, it is possible, with a high level of accuracy, to estimate sex and stature of a person using their handprint dimensions. The statistical models developed in this study enable biological profiling of individuals and can be used for forensic purposes
Tax evasion in the Republic of Croatia
No full textPorezi su obvezna davanja poreznih obveznika ( fizičkih i pravnih osoba) državi, odnosno prisilna davanja koje služe za podmirenje državnih prihoda. Porezi i porezna politika su tek jedno od važnijih područja fiskalne politike države, a ona kao takva uređuje strukturu i visinu poreza, kao i državne potrošnje. Porezna evazija je pokazatelj neprihvaćanja poreznog tereta pri čemu porezni obveznik poduzima određene radnje koje ne moraju biti protivne zakonu. Porezna evazija može biti zakonita ili nezakonita radnja koja podrazumijeva različite načine izbjegavanja plaćanja poreza.
Porezno opterećenje hrvatskih poreznih obveznika je još uvijek visoko te su davanja poreznih obveznika veća nego kod mnogih drugih poreznih sustava na svijetu. Najvažniji oblici porezne evazije se odnose na porez na dodanu vrijednost, porez na dohodak i porez na dobit. Upravo stoga su podizanje porezne kulture hrvatskih građana i učinkoviti rad poreznih službenika koji su zaduženi za poslove naplate poreza, najvažniji čimbenici koji mogu utjecati na smanjenje porezne evazije u Republici Hrvatskoj.Taxes are obligatory payments of taxpayers (natural and legal persons) to the state, ie forced payments that serve to cover state revenues. Taxes and tax policy are just one of the most important areas of fiscal policy of the state, and as such it regulates the structure and amount of taxes, as well as government spending. Tax evasion is an indicator of non-acceptance of the tax burden where the taxpayer takes certain actions that do not have to be against the law. Tax evasion can be a legal or illegal act that involves various ways of tax evasion.
The tax burden on Croatian taxpayers is still high and taxpayer benefits are higher than in many other tax systems in the world. The most important forms of tax evasion relate to value added tax, income tax and profit tax. That is why raising the tax culture of Croatian citizens and the efficient work of tax officials in charge of tax collection are the most important factors that can affect the reduction of tax evasion in the Republic of Croatia
Evaluation of corporate security system
No full textKorporacije su pravni oblici poslovanja prisutni i u Republici Hrvatskoj. Korporativna sigurnost kao podsustav svake korporacije smatra se bitnim dijelom njenog ukupnog poslovanja. Stoga se smatra vrijednim znanstveno i stručno istražiti pravne temelje poslovanja korporacija, posebice u pogledu sigurnosti. U ovom radu istražit će se pravno nasljeđe Europske Unije u vezi s korporativnom sigurnosti i pravni temelji korporativne sigurnosti u Republici Hrvatskoj. Također je očekivano provesti istraživanja u vezi implementacije korporativne sigurnosti u Republici Hrvatskoj. Vrednovanje korporativne sigurnosti provesti će se kroz čitav rad. Također je očekivana provedba ankete s ciljem utvrđivanja razine upoznatosti opće populacije s elementima korporativne sigurnosti.Corporations are legal entities of business models and as such are present in the Republic of Croatia. Corporate security as a subsystem of any corporation is considered an essential part of its overall business. It is therefore considered worthwhile to scientifically investigate the legal basis of corporate operations, especially in terms of security. This paper will explore the European legal legacy regarding corporate security, and the legal foundations of corporate security in the Republic of Croatia. It is also expected to conduct a research on the implementation of corporate security in the Republic of Croatia. The evaluation of corporate security will be carried out throughout the paper. A survey is also expected to be conducted in order to determine the level of familiarity of the general population with the elements of corporate security
Oversight of the intelligence agencies in times of new forms of modern age threats
No full textPrikaz metoda i načina nadzora obavještajnih službi u Republici Hrvatskoj osnovni je motiv ovoga rada koji ima za cilj prikazati evoluciju nadzora i njegove vrste kroz povijesni razvoj obavještajnih službi, a posebice u odnosu na komunikaciju službi s općom i zainteresiranom javnosti. U kontekstu suvremenih sigurnosnih i obavještajnih izazova, u radu se usporedno izučavaju odabrani modeli nadzora u drugim državama, koji se kompariraju s Hrvatskim te se kroz stvarne događaje ilustriraju određeni problemi i rješenja. Također su prikazani najčešći oblici ugroza u suvremenom dobu; njihove osobitosti i povezanost.The presentation of methods and ways of surveillance of intelligence services in the Republic of Croatia is the main motive of this paper which aims to show the evolution of surveillance and its types through the historical development of intelligence services, especially in relation to communication with the general and interested public. In the context of contemporary security and intelligence challenges, the paper compares selected surveillance models in other countries, which are compared with Croatia, and illustrate certain problems and solutions through real events. The most common forms of threats in modern times are also shown; their peculiarities and connection
Security of systems for monitoring and controlling maritime traffic
No full textU diplomskom radu „Sigurnost informacijskog sustava za nadzor i upravljanje pomorskim prometom“, razrađuju se bitne komponente koje čine jedan ovako složen sustav kao što je VTMIS. Prezentira se i obrađuje proces njihova rada i važnost posla koji obavljaju. RH je pomorska zemlja, članica EU, s turizmom kao najjačom privrednom granom, što joj ne dozvoljava da ni u jednom trenutku zanemari područje koje se bavi pomorskom sigurnosti na svome dijelu Jadranskog mora. Uzimajući u obzir globalne izazove kao terorizam, migrantske krize, hibridne ratove, u ovom radu će se s aspekta nacionalne sigurnosti analizirati postojeće stanje te iznijeti predviđanja o potencijalnim prijetnjama radu sustava što je ujedno i cilj ovoga rada. Nadalje razrađuje se pojam sigurnosti, nacionalne sigurnosti i informacijske sigurnosti, kako bi prikazali VTMIS sustav kao dio nacionalne kritične infrastrukture te koliko je značajan za nacionalnu sigurnost RH. Razrađivanjem tema dolazi se do zaključka da prijetnje itekako postoje i da su prisutne, a zabrinjava ne baš teška mogućnost da se i ostvare. Potrebno je mijenjati dosadašnji koncept zaštite koji uglavnom prepoznaje samo konvencionalne prijetnje. Danas da bi imali zaštitu koja je recipročna prijetnjama potrebna je sveobuhvatna zaštita, odnosno zaštita koja će udružit i sinkronizirati sve sigurnosne organe, ali i sigurnosno-kulturološki obrazovati širu populaciju.This paper on “Security of the maritime traffic monitoring and information system” gives an analysis and an overview of main elements of a complex system such as the VTMIS. It explains its processes and activities, and the importance of its work. The Republic of Croatia is a maritime country, a member of the European Union, with tourism as the strongest economic branch. That means Croatia should never neglect areas that deal with maritime security on its owe side of the Adriatic Sea. Global challenges such as terrorism, the migrant crisis, hybrid wars will be examined in its current form especially from the aspect of the national security. It will provide a foresight on potential threats to the system, as the main aim of this paper. A term of a security will be elaborated, as well as terms of national security and information security, in order to present the VTMIS system as part of the national critical infrastructure and its importance for the national security of the Republic of Croatia. Analysing different subjects, the conclusion can be made that threats are present and they exist, but the biggest concern is the actual possibility of them becoming a reality. There is a need to change the current security concept that now mostly recognizes conventional threats. In order to have a protection that is reciprocal to the threats, a comprehensive approach to the security and protection is needed. That kind of protection will join and synchronize all security elements, as well as educate a wide population in the security and cultural field
Security and processes on the territorial sea of the Republic of Croatia
No full textJadransko more ili Jadran, dio je Sredozemnoga mora između Balkanskog i Apeninskoga poluotoka do Otrantskih vrata na jugoistoku. Duljina mu iznosi 783 km, prosječna širina 248,3 km, a prosječna dubina 173 m, te obuhvaća površinu od 138 595 km. Republika Hrvatska gospodari s približno 5 000 km obale, a u hrvatskom dijelu Jadrana nalazi se više od tisuću otoka, otočića, hridi i grebena.
Pomorski promet predstavlja prijevoz ljudi i dobara morem. U užem smislu, djelatnost pomorskoga brodarstva, morskih luka, pomorskih špeditera i agenata, a u širem smislu, u pomorski promet mogu se uključiti i djelatnosti prekomorskoga pakiranja robe, kontrole ukrcaja robe u brod ili iskrcaj iz broda, osiguranja plovila, robe i putnika u pomorskome prijevozu te opskrbe brodova. Glavnu značajku suvremenoga svijeta čini globalizacija koje je temelj jeftin i masovan prijevoz sirovina i roba diljem svijeta.
Sigurnost je stupanj zašite od opasnosti, štete, gubitka ili kriminalne aktivnosti. Sigurnost kao oblik zaštite čine strukture i procese koji daju ili poboljšavaju sigurnost kao stanje. [14] Sigurnost plovidbe je skup procesa koji normiraju sigurnost brodova u plovidbi na moru i na unutrašnjim plovnim putovima. Taj pojam sadrži dva elementa: sigurnost plovidbe (statički pojam) i sigurnost broda u plovidbu (dinamički pojam), a obuhvaća i zaštitu ljudskih života. [14] Kako bi osigurali sigurnu plovidbu potrebno je provesti određene bitne predradnje koje nam uvjetuju siguran odlazak na more, s pretpostavkom da već posjedujemo sva potrebna znanja i vještine.
Proces (lat. processus: napredak, razvoj) je zakonomjeran slijed pojava i zbivanja, put i način kojim nešto biva; razvoj. Procese na moru možemo podijeliti na obalne i odobalne aktivnosti. U tu skupinu spadaju Gospodarske i Ostale aktivnosti. Gospodarske aktivnosti obuhvaćaju pomorski promet, nautički turizam i iskorištavanje mora i podmorja.The Adriatic Sea, or the Adriatic, is part of the Mediterranean Sea between the Balkan and Apennine Peninsulas to the Straits of Otranto in the southeast. Its length is 783 km, average width 248.3 km, and average depth 173 m, and covers an area of 138,595 km. The Republic of Croatia manages approximately 5,000 km of coastline, and in the Croatian part of the Adriatic there are more than a thousand islands, islets, cliffs and reefs.
Maritime transport is the transport of people and goods by sea. In a narrower sense, the activity of maritime shipping, seaports, sea freight forwarders and agents, and in a broader sense, maritime transport may include activities of overseas packaging of goods, control of loading or unloading of goods, insurance of vessels, goods and passengers in maritime transport and supply of ships. The main feature of the modern world is globalization, which is the basis of cheap and mass transportation of raw materials and goods around the world.
Security is the degree of protection from danger, damage, loss or criminal activity. Safety as a form of protection consists of structures and processes that provide or improve safety as a condition. Navigation safety is a set of processes that regulate the safety of ships in navigation at sea and on inland waterways. This term contains two elements: safety of navigation (static term) and safety of the ship in navigation (dynamic term), and includes the protection of human lives. In order to ensure safe navigation, it is necessary to carry out certain important preconditions that require safe going to sea. , assuming we already have all the necessary knowledge and skills.
Process (lat. Processus: progress, development) is a regular sequence of phenomena and events, the path and the way in which something happens; development. Processes at sea can be divided into coastal and offshore activities. This group includes Economic and Other activities. Economic activities include maritime transport, nautical tourism and the exploitation of the sea and submarine
Causation in medical malpractice
No full textCourt proceedings in the field of medical law are currently a growing issue given the increasing migration of doctors and medical staff. Because of that fact, it is crucial to establish the standard of quality of health protection in the European Union (EU). Following the presentation of the existing levels of protection connected with the prevention of malpractice, the paper distinguishes between the legal documents of the EU and the Council of Europe because many documents related to health care and quality are adopted in the EU and in the Council of Europe. The general conclusion is that there is no uniform or cross-sectoral definition of quality in health care, however it has been found that important elements of health care quality include effectiveness, efficiency, access, safety, equity, appropriateness, timeliness, acceptability, satisfaction, patient responsiveness or patient-centeredness, and continuity of care. The health care aspect is analysed in the continental legal system and the common law legal system. The issue of causation is observed through different theories in the continental legal system and various case law examples in the common law legal system. The authors concluded that it would be preferable to adopt a theory of objective imputation as a legal standard for causation in criminal liability in medicine, because it analyses several possible causes in close or remote connection with the resulting consequence, i.e. said theory considers as relevant only the legal causes that result in a harmful event through the violation of due diligence. The paper primarily deals with criminal liability for malpractice, but it also presents the civil aspects in the states (for example the USA) which recognise only civil liability for malpractice
EFFECT OF NON-AUDIT SERVICES PROVISION ON THE RELATIONSHIP BETWEEN GOING CONCERN ISSUE EMPHASIS AND EARNINGS MANAGEMENT
No full textPružanje nerevizorskih usluga nerijetko se ističe u kontekstu potencijalnog ugrožavanja neovisnosti revizora koja može imati reperkusije na izvješće neovisnog revizora. Cilj je ovog istraživanja utvrđivanje utjecaja razine upravljanja zaradom na isticanje pitanja vremenske neograničenosti poslovanja u revizorskom izvješću, uzimajući u obzir moderatorsko djelovanje pružanja nerevizorskih usluga od strane eksternog revizora. Razina upravljanja zaradom procijenjena je s pomoću vrijednosti diskrecijskih obračunskih stavki koja je izračunata korištenjem Modificiranim Jones modelom. Uzorak istraživanja obuhvaća 93 nefinancijska trgovačka društva koja su kotirala na tržištu kapitala u Republici Hrvatskoj u vremenskom razdoblju od 2014. do 2018. Podaci prikupljeni za navedeno razdoblje analiziraju se primjenom logističke regresije za panel podatke. Na temelju rezultata istraživanja može se zaključiti kako pružanje nerevizorskih usluga od strane revizorskog društva nema statistički značajan utjecaj na odnos upravljanja zaradom i isticanja pitanja vremenske neograničenosti poslovanja u izvješću neovisnog revizora.Provision of non-audit services is often highlighted in the context of potential threat to auditor's independence, which may have repercussions on independent auditor's report. The aim of this research is to determine the impact of earnings management on going concern issue emphasis in independent auditor's report while taking into account the moderating effect of non-audit services provision by an auditor. Level of earnings management was estimated using the value of discretionary accruals calculated using the Modified Jones model. Research sample included 93 non-financial companies listed on the stock exchange in the Republic of Croatia for the period from 2014 to 2018. Collected data were analysed using logistic regression for panel data. Based on the results of the research, it can be concluded that the provision of non-audit services by an audit company does not have a statistically significant impact both on the relationship between earnings management and the emphasis of the going concern issue in independent auditor's report
Security - intelligence services in the Republic of Croatia (1946. - 2020.)
No full textTema ovog rada su sigurnosno-obavještajne službe u Republici Hrvatskoj u razdoblju od 1946. do 2020. godine. Rad i djelovanje sigurnosno-obavještajnih službi zasigurno su uvijek zanimljivi, nikada dovoljno istraženi i zauvijek obavijeni velom tajni. Cilj rada bio je približiti i laički objasniti djelokrug rada sigurnosno-obavještajnih službi počevši od osnovnih pojmova poput obavještajnog djelovanja, obavještajne informacije, obavještajnog ciklusa i protuobavijesti te uloge obavještajnih službi u sustavu nacionalne sigurnosti, ali i njihovoj zlouporabi. Najvažniji dio rada je onaj zbog kojeg je rad i pisan, a to je djelovanje sigurnosno-obavještajnih službi na području RH, prvenstveno je objašnjen nastanak tih službi, a zatim i svaka služba pojedinačno od svog osnivanja, razvitka i ustroja sve do prestanka djelovanja. Posljednje poglavlje rada govori o nadzoru nad tim službama, njihovoj transparentnosti i tajnosti te posebice o uspostavi aktualnog nadzora nad sigurnosno-obavještajnim službama u Republici Hrvatskoj.The topic of this paper is the security and intelligence services in the Republic of Croatia in the period from 1946 to 2020. The work and activities of the security intelligence services are certainly always interesting, never sufficiently researched and forever shrouded in a veil of secrecy. The aim of the paper was to approximate and explain the scope of work of security intelligence services, starting with basic concepts such as intelligence action, intelligence, intelligence cycle and counterintelligence, and the role of intelligence services in the national security system, but also their abuse. The most important part of the work is the one for which the work was written, and that is the activities of security and intelligence services in the Republic of Croatia, primarily the formation of these services is explained, and then each service individually from its establishment, development and organization until cessation. The last chapter of the paper discusses the supervision of these services, their transparency and secrecy, and in particular the establishment of current supervision of security and intelligence services in the Republic of Croatia