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The influence of economic cycles on tax revenues in the Republic of Croatia with special emphasis on value added tax
No full textCilj ovog rada bio je proučiti smjer i intenzitet utjecaja kojeg gospodarski ciklusi imaju na porezne prihode u Republici Hrvatskoj, naročito na prihode od poreza na dodanu vrijednost. U tu svrhu koristio se grafički prikaz, korelacijska analiza, te regresijska analiza, a promatrani period obuhvatio je razdoblje od 2003.,do 2017. godine. Rezultati istraživanja pokazali su da su porezni prihodi, kako ukupni, tako i samo prihodi od PDV-a, rasli u razdobljima uzleta, ali da u fazi recesije nisu isključivo padali kako je bilo i očekivano. Također, rezultati istraživanja pokazali su kako gospodarski ciklusi utječu na porezne prihode u Hrvatskoj. Konkretno, za fazu recesije pokazalo se da ima jak, negativan i statistički značajan utjecaj na porezne prihode, i kada se u analizu uzmu ukupni porezni prihodi i kada se u analizu uzmu samo prihodi od PDV-a.The aim of this paper was to analyze the direction and intensity of the influence that the economic cycles have on tax revenues in the Republic of Croatia, especially the revenues from the value added tax. For this purpose, the graphical representation, correlation analysis, and regression analysis were used, for the tie periodfrom 2003.,until 2017.The results of the research showed that the tax revenues, both total and only revenues from VAT, grew in periods of expansion, but that in the recession phase they did not exclusively fall as expected. Also, the results of the research showed that economic cycles affect tax revenues in Croatia. It has been shown that the recession phasehas a strong, negative and statistically significant impact on tax revenues, both when the total tax revenues are taken into analysis and when only revenues from VAT are taken into analysis
Sex estimation from sternal dimensions derived from MSCT images in contemporary Croatian population
No full textCilj: utvrditi postoji li spolni dimorfizam na prsnim kostima muškaraca i žena na području Republike Hrvatske, utvrditi koje mjere najbolje odražavaju spolni dimorfizam, utvrditi pouzdanost pojedinačnih mjera za određivanje spola, izračunati diskriminantne funkcije pomoću mjera i kombinacija mjera kostiju. Glavni cilj je utvrditi pouzdanost diskriminantnih funkcija mjera sternuma u procjeni spola. Metode: Mjerenje standardnih mjera sternuma na MSCT snimkama 108 uzoraka, od kojih je 50 muškaraca i 54 žene. U uzorak su bili uključeni sternumi bez patoloških, traumatskih ili degenerativnih promjena, u dobi od 18 do 83 godina. Rezultati: Zabilježena je statistički značajna razlika između mjera sternuma muškaraca i žena. Sve mjere su pokazale spolni dimorfizam. Diskriminantne funckije su bile pouzdane za procjenu spola. Najveću pouzdanost pokazale su mjere B, CL i SA. Ostale pojedinačne mjere su pokazale točnost u rasponu od 63.5 % do 82.7 %. Diskriminantne funkcije svih mjera su pokazale ukupnu točnost od 90.4 %. Zaključak: Rezultati ovoga istraživanja pokazuju kako su mjere primjenjive za procjenu spola u forenzičnim slučajevima.Aim: the purpose of the study was to analyze sexual dimorphism of sternal measurements in males and females of modern Croatian population, to determine which measurements show sexual dimorphism and to examine their accuracy for sexing. However, the primary goal of this study was to create discriminant functions with measurements of sternum that can be applied for sexing. Methods: The standard measures of MSCT scans of sternum were recorded on 108 subjects, 50 males, and 54 females, aged 18 to 83. The sample consisted exclusively of sterna with no traumatic or pathological changes that could influence the bone measurements. Results: There were statistically significant differences between the sternal measurements of males and females. All measurements showed statistically significant sexual dimorphism. Discriminant functions were reliable in sexing. The most accurate single variable discriminant functions were B, CL, and SA. The rest single variable discriminant functions show accuracy ranging from 63.5 % to 82.7 %. Discriminant functions of all measurements show the total accuracy of 90.4 %. Conclusion: The results of this study suggest that sternal measurements are a valuable tool for sex estimation in forensic cases
Attitudes toward treatment of human skeletal remains: impact of education and views on science
No full textIstraživanje je provedeno na temu „Stavovi o postupanju s ljudskim koštanim ostacima: utjecaj obrazovanja i odnosa prema znanosti“. Cilj ovog istraživanja je ispitati stavove studentske populacije o postupanju s ljudskim koštanim ostacima prilikom korištenja u znanstveno-istraživačke i edukativne svrhe. Metoda provođenja istraživanja je anketa sastavljena od 19 pitanja u kojoj su ispitanici mogli izabrati jedan od ponuđenih odgovora ili izraziti svoj stav prema tvrdnji oznakom od 1 (u potpunosti se ne slažem) do 5 (u potpunosti se slažem). Ispitanici su studenti Sveučilišta u Splitu, svih razina studija, od preddiplomskih i diplomskih do poslijediplomskih, stručnih i sveučilišnih, muškog i ženskog spola u rasponu godina od 19 do 60. Rezultati ovog istraživanja pokazali su da vjeroispovijest, razina studija i znanstveno polje studiranja nemaju utjecaj na stavove prema postupanju s ljudskim koštanim ostacima, kao ni prema ideji da se koštani ostaci čuvaju ili izlažu u muzejima i sličnim institucijama. Također su stavovi prema rabljenju koštanih ostataka u svrhe popularizacije znanosti, te provođenje novih znanstvenih istraživanja na istima pozitivni.The research was conducted on the subject "Attitudes toward treatment of human skeletal remains: impact of education and views of science". The aim of this study is to examine the attitudes of the student population regarding the treatment of human skeletal remains when used for scientific research and educational purposes. The research method is a survey consisting of 19 questions in which respondents could choose one of the offered answers or express their attitude to a claim of 1 (completely disagree) to 5 (fully agree). Respondents are students of the University of Split, all levels of education, from undergraduate and graduate to postgraduate, professional study and university, male and female, in the age range from 19 to 60 years. The results of this research have shown that religion, level of education and the scientific field of study have no impact on attitudes toward human skeletal remains treatment, as well as toward the idea that skeletal remains are kept or exhibited in museums and similar institutions. Attitudes towards the use of skeletal remains for the purposes of popularizing science and the conduct of new scientific research are also positive
Attitudes and Knowledge About Plagiarism Among University Students: Cross-Sectional Survey at the University of Split, Croatia
No full textPlagiarism is one of the most severe academic integrity issues. This study examined students’ knowledge of and attitudes towards plagiarism, tested their ability to recognize plagiarism, and explored the association of study levels and attendance in courses dealing with referencing rules and plagiarism with students’ attitudes and knowledge. A cross-sectional online survey was conducted at the University of Split, comprising the students of all schools and study levels (n = 388). Overall, results indicate the students were not very familiar with referencing rules and did not perform well on either theoretical questions or practical examples. However, they demonstrated positive attitudes towards plagiarism avoidance as well as towards compliance with academic integrity with respect to the correct use of research publications. Students’ self-reported attendance in courses dealing with referencing rules and plagiarism avoidance was not associated with their knowledge of and attitudes toward plagiarism. These findings are important for a general understanding of students’ attitudes, and the relation of practical and theoretical knowledge of plagiarism. Furthermore, the academic community addresses plagiarism not only as an ethical and regulatory violation but also as a direct consequence of a lack of knowledge, and of academic illiteracy. Study programs should be adjusted and long-term policies developed at all academic levels to promote a positive climate among students towards responsible academic writing
Terrorism as a threat to the economy of the Republic of Croatia
No full textU diplomskom radu na temu „Terorizam kao prijetnja gospodarstvu Republike Hrvatske“ analiziraju se mogućnosti novog terorističkog napada na hrvatskom teritoriju. U radu je obrađen fenomen terorizma zajedno sa svojim najčešćim pojavnim oblicima državnim, protudržavnim, ratnim, narkoterorizmom i cyber terorizmom. Prezentirane su terorističke aktivnosti u Republici Hrvatskoj s naglaskom na teroristički napad u Rijeci i teror pobunjenih Srba u Domovinskom ratu. Također su prikazani teroristički čini izvedeni u Bosni i Hercegovini nakon potpisivanja Daytonskog mirovnog sporazuma. Osim toga, obrađeni su primjeri najpotresnijih terorističkih napada u europskim i svjetskim metropolama. Uz to, prikazane su mjere koje poduzima Europska unija i Republika Hrvatska u borbi protiv terorizma te je opisana uloga Republike Hrvatske u euroatlantskim integracijama. U dijelu rada koji se bavi gospodarstvom Republike Hrvatske obrađen je turizam kao njegova perjanica. Osim toga, analizirane su mogućnost i potencijalne mete terorističkih aktivnosti na hrvatskom teritoriju. Završni dio diplomskog rada odnosi se na analizu posljedica potencijalnog terorističkog napada po gospodarstvo Republike Hrvatske.Graduate thesis on „Terrorism as a Threat to the Economy of the Republic of Croatia“ is an analysis of the possibility of a new terrorist attack on the Croatian Territory. The paper deals with the phenomenon of terrorism together with its most common manifestations of state, anti-state, war, narcotic and cyber terrorism. Terrorist activities in the Republic of Croatia with an emphasis on the terrorist attack in Rijeka and the terror of the rebelled Serbs in the Homeland War are presented, as well as terrorist attacks in Bosnia and Hercegovina that had happened after signing Dayton Peace Agreement. In that context, examples of the most intense terrorist attacks in Europe and the world are presented. The paper presents the measures undertaken by the Republic of Croatia and the European Union in the fight against terrorism. The role of the Republic of Croatia in the euroatlantic integrations has been highlighted. Within the economic analysis, the tourism sector was considered as the bearer of economic activities. In addition, the possibility of terrorist attack and potential targets of terrorists on the Croatian territory were analyzed. The final part of the graduate thesis deals with the analysis of the consequences of the potential terrorist attack on the economy of the Republic of Croatia
Comparisson of Calliphoridae biodiversity in Croatia with other European countries
No full textCilj rada je usporediti brojnost i raznolikost strvinarskih vrsta kukaca iz porodice Calliphoridae na području Hrvatske sa podacima za različite dijelove Europe. Pri analizi će se razdvojiti i prikazati utjecaj staništa na samu lokalnu i globalnu raznolikost unutar porodice. Za obradu podataka korišten je program Statistic 12 (StatSoft, Inc.1984-2014), kako bih se statistički obradili podaci, prilikom čega su izvršeni T-test te Pearsonov Chi-square test koji omogućavaju usporedbu brojnosti i raznolikosti vrsta kukaca. Statističkom obradom podataka vezanih za usporedbu populacije iz porodice Calliphoridae u Hrvatskoj i zemljama Europe (Švicarska, Poljska i Češka) došlo se do rezultata gdje se pojavljuje velika razlika u brojnosti, ali i u većem broju različitih vrsta koje su pronađene u populacijama strvinarske vrste Calliphoridae, te samim time nisu uočene razlike i sličnosti u entomofauni Republike Hrvatske i zemalja u njenom neposrednom okruženju. U navedenom istraživanju pojavljuje se jako veliki broj pripadnika porodice Calliphoridae pod nazivom Lucilia ap., kojih za istraživanje na području Hrvatske bilo 21 jedinka, dok kod Švicarske je bilo 2094 jedinki, u Češkoj za istraživanje 2011/2012 godine ima 993 jedinki, dok za istraživanje 2012/2013 godine ima 2094 jedinki koje nisu mogle biti određene do razine vrste, što u forenzičnoj entomologiji čini veliki problem. U Hrvatskoj je premalo obavljeno istraživanja iz područja forenzične entomologije, te se u ovom području entomologije krije veliki biološki potencijal za pronalaženje i opisivanje novih vrsta, kako za znanost tako i za njihovo prisustvo u fauni Republike Hrvatske. Objavljena istraživanja i rezultati ukazuju na problem u radu entomologa pri prikupljanju uzoraka što se vidi u velikom broju neodređenih jedinki do razine vrste. U istragama ovo može stvoriti veliki problem jer za uspješan rad forenzičnog entomologa nužno je određivanje svih jedinki prisutnih na tijelu do razine vrste jer se samo sa potpunim podacima može sagledati cjelokupna slika i donijeti zaključke o samom događaju.Key point of this work is to compare number and diversity of vulture species of Calliphoridae family inside Republic of Croatia area with information for other countries inside Europe. During this analysis, it is necessary to show habitat influence on local and global diversity inside insect family. For the processing of information’s program Statistic 12 was used (StatSoft, Inc.1984-2014),to be able for statistical processing of data, and during that operation T-test and Pearsonov Chi-square test was perform in order to be able to compare number and diversity insect species. Using statistical processing of data to compare population of Calliphoridae family in Croatia and Countries from Europe ( Switzerland, Poland and Czech Republic ), it was notice big differences in biodiversity, and also in number of different species what was found in vulture species of Calliphoridae population, and because of that it was not sighted any differences and connections inside entomofauni Republic of Croatia and their neighbor contries. In that research can be founded big amount of members Calliphoridae family called Lucilia, which was available 21 individual in Croatia for research, in Switzerland was available 2094 individual, in Czech Republic in 2011/12 was 993 and 2012/13 was 2094 individuals which was not able to determine to which species they belong, and for forensic entomology that create big problem. In Croatia is not enough published researches from forensic entomology area, and inside this area plenty more species can be found and described, for the sience as well for their presence in Fauna of republic of Croatia. Published research and results are showing problem with entomology work during their collecting of samples what can be noticed in big amount of undefined individual of species. In investigation this can create big problem because for successful work of entomology it is necesary to identified all individual on body until level of species, because only with full data they can have clear picture and make decision about crime scene
People with mental disorders as criminal offenders
No full textTema ovog rada je specifična grupa počinitelja kaznenih djela – osobe sa duševnim smetnjama. Tek početkom novog vijeka osobe sa duševnim smetnjama su prepoznate kao različita skupina u vidu zločina koje vrše i njihovog kažnjavanja, no prošla su mnoga stoljeća do uređenje njihovog pravnog statusa. Današnji zakonski sustav koji definira njihova prava i obveze se razlikuje od zemlje do zemlje. Odnos društva prema njima, u moralnom i pravnom smislu, je ambivalentan – društvo prepoznaje njihovu nevinost i potrebu za zaštitom, ali uviđa i njihovu opasnost za druge. Zakonska regulativa u RH se mijenjala nekoliko puta, a najvažnije promjene su bile 1997. godine kada su osobe sa duševnim smetnjama izuzete iz kaznenopravnog okvira, odnosno kažnjavanja te su prešle pod okrilje Zakona o zaštiti osoba s duševnim smetnjama (ZZODS) i promjenom Kaznenog zakona 2011. kada se omogućuje njihovo sankcioniranje u određenim situacijama. Neovisno o zakonskom okviru, praksa pokazuje nepoštivanja zakona u pogledu predugog zadržavanja neubrojivih počinitelja u neodgovarajućim ustanovama i pod neodgovarajućim uvjetima, nedovoljnu educiranost osoba zaduženih za njih te nedostatak kontrole tijekom cijelog procesa. Iako se promjene u zakonodavstvu događaju u skladu sa stvarnim potrebama i pod utjecajem međunarodnih zakona, potrebno je senzibilizirati javnost i stručnjake. Osobe sa duševnim smetnjama najčešće boluju od shizofrenije, u kombinaciji s alkoholizmom te najčešće čine kaznena djela protiv imovine. Često su pod utjecajem afekta pri počinjenju djela.This paper is about specific group of offenders – people with mental disabilities. From beginning of the modern age, people with mental disabilities have been recognized as a different in terms of the crimes they commit and their punishments, but many centuries have passed since their legal status was regulated. Today's legal system defining their rights and obligations differs from country to country. The attitude of society to them, in the moral and legal sense, is ambivalent – society recognizes their innocence and need for protection, but sees their danger to others as well. Legislation in the Republic of Croatia has changed several times, and the most important changes were in 1997. When persons with psychological disorders were excluded from criminal law or punishment and went beyond the scope of the Law on the Protection of Persons with Mental Disabilities (ZZODS) and second important change happened in 2011. When it is made possible to sanction them in certain situations. Regardless of the legal frame work, there is a lack of compliance with the laws in practice regarding the inadequate detention of mentally incompetent perpetrators in inappropriate institutions and under inadequate conditions, insufficient education of persons in charge of the man lack of control throughout the process. Although the law changes the scope of the international law, it is necessary to sensitize the public and experts. People with psychological disorders usually suffer from schizophrenia, combined with alcoholism, and most often commit unlaw facts against property. They are often under the influence of affect in committing the offense
Costs manipulations performed by creative accounting techniques
No full textGlavni cilj ovog rada bio je dokazati kako različite tehnike kreativnog računovodstva utječu na visinu troškova, bilo na smanjenje ili povećanje što ima direktan utjecaj na financijski položaj i financijski rezultat poslovnog subjekta. U teorijskom dijelu rada definiran je pojam kreativnog računovodstva, motivi i ciljevi primjene te različiti oblici i tehnike kreativnog računovodstva. U ovom dijelu rada definirano je i forenzično računovodstvo kao alat za sprječavanje zlouporabe kreativnog računovodstva. Također, obrađeni su primjeri manipuliranja troškovima koje se odvija kroz njihovo lažno povećanje i smanjenje. U empirijskom dijelu prikazalo se manipuliranje troškovima na primjeru poduzeća XY. Nakon provedenog istraživanja, može se zaključiti kako se primjenom različitih tehnika kreativnog računovodstva značajno utječe na visinu iskazanih troškova te na financijski položaj i uspješnost poslovanja poduzeća.The main objective of this work was to prove how different creative accounting techniques affect the amount of costs, either to decrease or increase, which has a direct impact on the financial position and financial result of a company. In the theoretical part of the work was defined term of creative accounting, the motives and aims of application, and various forms and techniques of creative accounting. In this section of the work forensic accounting was defined as a tool to prevent abuse creative accounting. Also, the examples of manipulation with false increase and decrease of costs has been defined. In the empirical part, manipulation of costs was shown on the example of the XY company. After doing the research, it can be concluded that applying different creative accounting techniques , it significantly impacts on the amount of reported costs and the financial position and performance of the company
Safety of navigation in the Republic of Croatia
No full textTijekom istraživanja relavantnih, sekundarnih istraživanja, tražio se odgovor na piranje što je to sigurnost i kako je koncipirana u Republici Hrvatskoj. Sigurnost plovidbe u Republici Hrvatskoj je koncipirana kroz nekoliko ministarstava i kroz organizacije kao što su Policija, Obalna straža, Lučka kapetanije i dr. Nepridržavanje propisa koji su propisani za sigurnost plovidbe od strane zakonodavca je jako teško prevenirati u ovako velikom području s ovako malo organizacija za očuvanje sigurnosti, ulaganje u sigurnost je od nacionalnog interesa. Ulaganjem u sigurnost steći će se nova iskustva u preventivi događaja koji će se dogoditi i na taj način je potrebno sve više uključiti znanstvenu komponentu u očuvanje sigurnosti na moru.During the research of the relevant, secondary research, seeking for the answer to the Question, what is security and how it is conceived in the Republic of Croatia. Navigation safety in the Republic of Croatia is conceived through several ministries and through security organizations such as, Police, Coast Guard, Harbor Captain .. Failure to comply with the regulations prescribed for the Safety of Navigation by the legislator is very difficult to prevent in such a large sea area with such few organizations to preserve safety, Investing in security is of national interest. Investing in security will gain new experience in preventing events that will occur and thus involve an increasingly scientific component in preserving sea safety
Forensic facial reconstruction of St. Nicolosa Bursa
No full textForenzična facijalna rekonstrukcija lica važna je za identifikaciju nepoznatih osoba u forenzičnim slučajevima kada druge metode nisu dale pozitivnu identifikaciju osobe, ali je i koristan alat u prezentaciji rezultata znanstvenog arheološkog ili antropološkog istraživanja. Cilj ovog istraživanja bio je rekonstruirati jedan od mogućih izgleda svete Nikoloze Burse, kršćanske svetice. Mumificirani ostaci svete Nikoloze Burse su snimljeni MSCT (engl. Multi-slice computed tomography) uređajem Siemens 16 s prostornom rezolucijom 30lp/mm i 16 redova detektora. Debljina 2D isječaka slika bila je 1 mm, dok su rekonstruirani 3D slojevi bili debljine od 3 mm. MSCT snimke su korištene za dobivanje modela lubanje svetice koja se zatim printala na 3D printeru. Rekonstrukcija lica je izvedena pomoću manchester metode facijalne rekonstrukcije progresivnim slaganjem slojeva gline na ABS modelu lubanje prema atropometrijskim podacima specifičnim za spol, dob i podrijetlo. Model lica u glini je poslužio za izradu kalupa iz kojeg je napravljena realistična skulptura od gipsa. Rekonstrukcija lica je uspoređena s fotografijama mumificiranih ostataka svetice i MSCT snimkama te se pokazala dosljednost u svim osobinama lica koje su se mogle usporediti. Nažalost, dodatni podatci za rekonstrukciju i provjeru metodologije nisu bili dostupni zbog stupnja očuvanosti mekog tkiva, isto kao i nedostatak slikovnih ili pisanih zapisa o izgledu svetice. Međutim, istraživanje je pokazalo da, iako facijalna rekonstrukcija uvijek pruža samo pretpostavljeni izgled pokojnika, ovo je bio jedini način da saznamo izgled svetice. Ovim istraživanjem omogućena je prva rekonstrukcija lica kršćanskog sveca iz mumificiranih ostataka te su utvrđene podudarnosti osobina lica mumificiranih ostataka s rekonstrukcijom.Forensic facial reconstruction of deceased is important for identification of unknown persons in forensic cases when other methods did not make a positive identification of the deceased but it can also be a useful tool in a presentation of archaeological and anthropological research. The aim of this study was to reconstruct the possible appearance of St. Nicolosa Bursa, a Christian saint. The mummified remains of the saint were scanned with MSCT device (Multi-slice computed tomography) Siemens 16 with a spatial resolution of 30lp/mm and 16 rows of detectors. The 2D image thickness was 1 mm while the reconstructed 3D layers were 3 mm thick. The MSCT images were used to develop skull model which was 3D printed and used for facial reconstruction. The facial appearance recovery was accomplished using the Manchester method of the facial reconstruction by the progressive layering of clay on the ABS model according to the anthropometric data, specific for sex, age, and ancestry. The clay model was used to create the mould from which a realistic gypsum sculpture was made. When the model was compared to the photographs of the mummified remains and the MSCT scans of the Saint, it showed to be consistent with all facial traits that could be considered. Unfortunately, additional data for reconstruction and methodology validation were not available due to the preservation degree of soft tissue remains as well as the lack of pictorial or written sources about the appearance of the Saint. However, this research showed, that although the facial reconstruction is always only an approximation of the actual person’s appearance, this was the only way to find out the appearance of the saint. Present study enabled us to conduct the first reconstruction the appearance of the Christian Saint from the mummified remains and establish compatibility of characteristics of facial features of the mummified remains and the reconstruction