Polytechnic "Marko Marulic” in Knin
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Potentials for the development of family entrepreneurship in the city of Knin and its surroundings
No full textOvaj rad analizira potencijale razvoja obiteljskog poduzetništva u gradu Kninu i okolici. Cilj rada je identificirati i analizirati ključne mogućnosti i resurse koji mogu potaknuti razvoj obiteljskih poduzeća u ovom području, s posebnim naglaskom na turističke potencijale, kulturnu i prirodnu baštinu, te mogućnosti za razvoj ruralnog, sportskog turizma i izletničkog turizma. Pored toga, rad razmatra i potencijale za razvoj poljoprivrede kao važnog segmenta lokalnog gospodarstva. Kroz analizu zakonske regulative i različite aspekte održivog razvoja, naglašava se važnost održivosti kao ključnog faktora za dugoročnu uspješnost obiteljskih poduzeća. Identificirane su i ključne pretpostavke za uspješan razvoj obiteljskog poduzetništva, uključujući potporu lokalne i županijske vlasti, razvoj infrastrukture, brendiranje i promociju proizvoda, te privlačenje ulaganja. Poseban fokus stavljen je na fondove EU kao izvore financiranja i primjere uspješnih obiteljskih poduzeća iz Knina i okolice, koji mogu poslužiti kao inspiracija i model za buduće poduzetnike.This paper analyzes the potentials for the development of family entrepreneurship in the city of Knin and its surroundings. The aim of the paper is to identify and analyze the key opportunities and resources that can stimulate the development of family businesses in this area, with a special focus on tourism potentials, cultural and natural heritage, and the possibilities for developing rural, sports, and excursion tourism. Additionally, the paper examines the potentials for the development of agriculture as an important segment of the local economy.Through the analysis of legal regulations and various aspects of sustainable development, the importance of sustainability as a key factor for the long-term success of family businesses is emphasized. The paper also identifies key assumptions for the successful development of family entrepreneurship, including support from local and regional authorities, infrastructure development, branding and promotion of products, and attracting investments. Special attention is given to EU funds as sources of financing and examples of successful family businesses from Knin and its surroundings, which can serve as inspiration and models for future entrepreneurs
Strategic planning as a factor of profitability of smalll and medium-sized enterprises
No full textU literaturi se sve više naglašava važnost malih i srednjih poduzeća jer ona pokreću rast gospodarstva zemlje u kojoj djeluju, pozitivno doprinose rastu zaposlenosti jer otvaraju nova radna mjesta te stvaraju konkurentnost. U suvremenim se uvjetima sva, pa tako i mala i srednja poduzeća, sve više suočavaju s različitim rizicima i poteškoćama. Upravo je iz toga razloga jako važno da imaju razvijen kvalitetan strateški plan čije temelje predstavljaju izjava o misiji i viziji, ciljevi, akcijski plan i taktika. Za njihovo je definiranje prvenstveno odgovoran vrhovni menadžer poduzeća. Ako malo ili srednje poduzeće ne provodi strateško planiranje dovoljno učinkovito i produktivno, to će se odraziti na njegovo poslovanje i uzrokovati nazadovanje, a moguća je, čak, i propast. Strateško je planiranje zapravo osnova za svako malo i srednje poduzeće iz razloga što predstavlja nadopunu njegovih snaga s prilikama na tržištu i time predstavlja njegov smjer za ostvarivanje ciljeva poslovanja. Iako proces strateškog planiranja nije niti malo jednostavan, naglašava se važnost njegova provođenja te kontinuiranog nadograđivanja kako bi malo ili srednje poduzeće uspjelo napredovati i opstati na tržištu. Tek tada će poduzeće moći donositi kvalitetne i učinkovite odluke na kojima će temeljiti svoje uspješne poslovne rezultate.In the literature, the importance of small and medium-sized enterprises is increasingly emphasized because they drive the growth of the economy of the country in which they operate, positively contribute to the growth of employment because they create new jobs and create competitiveness. In modern conditions, everyone, including small and medium-sized enterprises, is increasingly faced with various risks and difficulties. It is precisely for this reason that it is very important that they have a high-quality strategic plan developed, the foundations of which are the mission and vision statement, goals, action plan and tactics. The top manager of the company is primarily responsible for defining them. If a small or mediumsized enterprise does not carry out strategic planning effectively and productively enough, it will affect its business and cause it to decline, and even collapse is possible. Strategic planning is actually the basis for every small and medium-sized company because it complements its strengths with opportunities on the market and thus represents its direction for achieving business goals. Although the process of strategic planning is not at all simple, the importance of its implementation and continuous upgrading is emphasized in order for a small or mediumsized enterprise to succeed in progressing and surviving on the market. Only then will the company be able to make quality and effective decisions on which to base its successful business result
Establishment of d.o.o. (j.d.o.o.)
No full textStupanjem na snagu najnovijih izmjena i dopuna Zakona o trgovačkim društvima u listopadu 2012., u naš se pravni sustav uvodi novi pojavni oblik društva s ograničenom odgovornošću – tzv. jednostavno d.o.o. Također, Zakonu se pridodaju i prilozi – obrasci za pojednostavljeno osnivanje tog društva. Time se Republika Hrvatska priprema za sprečavanje neželjenih učinaka pravila o slobodi poslovnog nastana koja se primjenjuju u Europskoj uniji. Naime, danom ulaska RH u Uniju, trgovačka društva osnovana u državama članicama mogu izravno poslovati na teritoriju RH. Stoga je bilo potrebno, po uzoru na strana zakonodavstva, pojednostaviti osnivanje domaćeg društva s ograničenom odgovornošću te omogućiti da se ono osnuje sa znatno nižim temeljnim kapitalom od onoga propisanog Zakonom o trgovačkim društvima za taj pravni oblik. Spomenuta bi inačica društva s ograničenom odgovornošću trebala ostvariti najmanje tri cilja: smanjiti migraciju hrvatskih poduzetnika, olakšati ulazak u poduzetnički pothvat i spriječiti obavljanje neregistrirane djelatnosti. S obzirom na Zakonodavčevu ambiciju, potrebno je utvrditi bitne značajke tog društva i istaknuti po čemu se ono razlikuje od „klasičnog“ d.o.o.-a. Uvođenjem novih odredaba kojima se uređuje novi pojavni oblik (podvrsta) d.o.o.-a, daju se nove mogućnosti, slobode kakve ne vrijede za klasični d.o.o. Tako osnivači mogu osnovati trgovačko društvo praktički bez unosa kapitala a da istovremeno uživaju povlasticu kakvu imaju članovi društava kapitala: neodgovornost za obveze tih društava. Ta povlastica posebice je od značaja kod malih i srednjih poduzeća koja obavljaju uslužne djelatnosti. Istodobno, kod takvih društava raste rizik od izbjegavanja odgovornosti za obveze.With the entry into force of the latest amendments to the Companies Act in October 2012, a new form of limited liability company - the so-called limited liability company - was introduced into our legal system. simply d.o.o. Also, annexes are added to the Law - forms for the simplified establishment of that company. With this, the Republic of Croatia is preparing to prevent the unwanted effects of the rules on freedom of business establishment that are applied in the European Union. Namely, on the date of the entry of the Republic of Croatia into the Union, trading companies established in the member states can directly operate on the territory of the Republic of Croatia. Therefore, it was necessary, following the example of foreign legislation, to simplify the establishment of a domestic limited liability company and to enable it to be established with a significantly lower share capital than that prescribed by the Companies Act for that legal form. The aforementioned version of the limited liability company should achieve at least three goals: reduce migration of Croatian entrepreneurs, facilitate entry into entrepreneurial ventures, and prevent unregistered activities. Considering the Legislator's ambition, it is necessary to determine the essential features of that company and highlight how it differs from a "classic" d.o.o. With the introduction of new provisions governing the new form (subtype) of d.o.o., new possibilities and freedoms that do not apply to classic d.o.o. are given. Thus, the founders can establish a trading company practically without capital input, and at the same time enjoy the privilege that members of capital companies have: non-responsibility for the obligations of these companies. This privilege is especially important for small and medium-sized companies that perform service activities. At the same time, the risk of avoiding responsibility for obligations increases with such companies
EU fonds and sustainable development
No full textOvaj završni rad bavi se istraživanjem vidljivih i nevidljivih simbola organizacijske kulture na primjeru tvrtke Securitas, globalnog lidera u industriji sigurnosnih usluga. Vidljivi simboli organizacijske kulture uključuju fizičke manifestacije poput logotipa, uniformi, radnih prostora i službenih komunikacija, dok se nevidljivi simboli odnose na vrijednosti, norme, vjerovanja i neformalne komunikacijske obrasce unutar organizacije. Securitas, kao tvrtka s dugom poviješću i globalnom prisutnošću, pruža bogat okvir za analizu ovih elemenata. U radu se razmatra kako ovi simboli zajedno oblikuju organizacijski identitet, utječu na ponašanje zaposlenika te jačaju ili slabe koheziju unutar tvrtke. Analizom se nastoji razumjeti kako Securitas koristi ove simbole u izgradnji i održavanju svoje korporativne kulture, te kako oni doprinose ostvarenju poslovnih ciljeva.This final paper deals with the research of visible and invisible symbols of organizational culture on the example of Securitas, a global leader in the security services industry. Visible symbols of organizational culture include physical manifestations such as logos, uniforms, workspaces, and official communications, while invisible symbols refer to values, norms, beliefs, and informal communication patterns within an organization. Securitas, as a company with a long history and global presence, provides a rich framework for analyzing these elements. The paper examines how these symbols together shape organizational identity, influence employee behavior and strengthen or weaken cohesion within the company. The analysis seeks to understand how Securitas uses these symbols in building and maintaining its corporate culture, and how they contribute to the achievement of business goals. Keywor
The budget of the European Union
No full textU ovome radu analizira se proračun europske unije.Cilj rada je indeficirati i analizirati što je proračun europske unije te kakve vrste proračuna imamo s posebnim naglaskom na donošenje proračuna kako dugoročnog tako i godišnjeg. Poseban fokus je stavljen na financiranje samoga proračuna dok u drugom dijelu rada čemo se upoznati sa rashodima proračuna te sve što on mora zadovoljiti te vidjeti koja su to glavna područja potrošnje te kako se izvršava i upravlja sredstvima proračuna, U zadnjem dijelu rada ali ne manje bitnom razrađena je kontrola i revizija proračuna gdje se vidi sa kojima se instrumentima štiti i kontroliraju proračunska sredstva.In this work, the budget of the European Union is analysed. The aim of the work is to define and analyse what the budget of the European Union is and what types of budgets we have, with special emphasis on the adoption of both long-term and annual budgets. A special focus is placed on the financing of the budget itself, while in the second part of the work we will familiarize ourselves with budget expenditures and everything that it has to meet and see which are the main areas of spending and how budget funds are executed and managed. protect and control budget funds
The importance strategic planining for the long-term financial sucess of small and medium-sized entrprises
No full textU teoriji i praksi se poduzeća općenito dijele na mala, srednja i velika, ali kriteriji podjele ovise od zemlje do zemlje. Međutim, općeprihvaćena je njihova podjela prema temeljnim kriterijima, i to iznosu prihoda, ukupne aktive te prosječnog broja radnika tijekom poslovne godine. Za mala i srednja poduzeća smatra se da su glavni nositelji novih zapošljavanja, ali i nacionalne inovativnosti i konkurentnosti i upravo njihov sektor ima važno mjesto u gospodarstvu te odlučujuću ulogu u stvaranju radnih mjesta i općenito je čimbenik društvene stabilnosti i razvoja gospodarstva. Dok u velikim poduzećima odgovornost za strateško upravljanje ima cijeli odjel analitičara i kompetentnih menadžera, u malim poduzećima ulogu strateškog menadžera, u pravilu, preuzima vlasnik. U praksi postoji mnoštvo poduzeća s dobro razvijenim strategijama, ali činjenica je da ipak prevladavaju ona koja uopće nemaju nikakav pisani strateški dokument. Zbog toga se nameće važnost strateškog planiranja jer ono može malim i srednjim poduzećima osigurati prednost kod njegovih konkurenata te im omogućiti napredak, rast i razvoj u suočavanju sa sve više dinamičnim i promjenjivim uvjetima okoline. Mala i srednja poduzeća moraju koristiti inovacije i pokušavati ih konstantno unaprjeđivati, a veliki dio njih vidi najveće prepreke u poslovanju u jakoj konkurenciji, ali i slabim potporama države te zakonskim ograničenjima. Iz tog je razloga upravo strateško planiranje jedan od načina, i to vrlo značajnih, za ostvarivanje uspješnosti i razvoja tih poduzeća. Važnost strateškog planiranja očituje se i u njegovoj upotrebi kao alata za evaluaciju, a planirani skup poslovnih ciljeva moguće je postići definiranjem inicijativa procesa strateškog planiranja. Naime, ako se definiraju ciljevi i strategija poduzeća te se postojeći resursi procjene na temelju toga koliko su dobro raspoređeni, velika je mogućnost da će poduzeće iste ciljeve i ostvariti. Stoga su očita očekivanja u vidu sve većeg broja malih i srednjih poduzeća koja će koristiti strateško planiranje i na taj način povećati svoj poslovni uspjeh.In theory and practice, companies are generally divided into small, medium and large, but the criteria for division vary from country to country. However, their division according to basic criteria, namely the amount of income, total assets and the average number of workers during the business year, is generally accepted. Small and medium-sized enterprises are considered to be the main carriers of new employment, but also of national innovation and competitiveness, and it is their sector that has an important place in the economy and a decisive role in creating jobs and is generally a factor in social stability and economic development. While in large companies the responsibility for strategic management rests with the entire department of analysts and competent managers, in small companies the role of strategic manager is usually assumed by the owner. In practice, there are many companies with well-developed strategies, but the fact is that there are still those that do not have any written strategic document. This is why the importance of strategic planning is imposed because it can provide small and mediumsized enterprises with an advantage over their competitors and enable them to progress, grow and develop in the face of increasingly dynamic and changing environmental conditions. Small and medium-sized enterprises must use innovations and try to constantly improve them, and a large part of them see the biggest obstacles in business in strong competition, but also weak state support and legal restrictions. For this reason, strategic planning is one of the ways, and a very important one, to achieve the success and development of these companies. The importance of strategic planning is also reflected in its use as an evaluation tool, and the planned set of business goals can be achieved by defining strategic planning process initiatives. Namely, if the goals and strategy of the company are defined and the existing resources are evaluated based on how well they are distributed, there is a high possibility that the company will achieve the same goals. Therefore, there are obvious expectations in the form of an increasing number of small and medium-sized companies that will use strategic planning and thus increase their business success. 36 pages, 11 graphical annex, 34 bibliogr
Process of transformation and application of IT in banking in the example of OTP bank
No full textU današnjem vremenu nepojmljivo je živjeti bez računala i interneta. Živjeti u takvom digitalnom razdoblju iziskuje konstantnu prilagodbu suvremnim trendovima jer gotovo svi poslovi bivaju informatizirani te smo primorani pratiti takve trendove. Digitalizacija ostavlja učinak na sve segmente društva te nudi nove mogućnosti. Provedbom digitalnih rješenja najčešće se radi pametnije, a manje. Digitalni resursi prikazuju izvor konkurentske prednosti za one koji ih znaju kvalitetno koristiti. Korištenjem suvremenih tehnologija može se reformirati cijelo poslovanje, poslovni model, proizvodnja. Digitalna preobrazba ima učinka na formiranju novih vrijednosti. U Hrvatskoj je primjetan napredak u digitalnoj preobrazbi te se sve više primjećuje kako digitalna preobrazba sa sobom nosi unaprijeđeni pristup u poslovanju. U budućnosti se predviđa još veća uporaba i prisutnost u svakodnevnom životu. Digitalna tehnologija zasigurno mijenja svijet i pokreće preobrazbu života.In today's time, it is unthinkable to live without a computer and the Internet. Living in such a digital age requires constant adaptation to modern trends, because almost all jobs are computerized and we are forced to follow such trends. Digitization has an impact on all segments of society and offers new opportunities. By implementing digital solutions, work is usually done smarter and less. Digital resources represent a source of competitive advantage for those who know how to use them well. By using modern technologies, the entire business, business model, and production can be reformed. Digital transformation has an effect on the formation of new values. In Croatia, progress in digital transformation is noticeable, and it is increasingly noticed that digital transformation brings with it an improved approach to business. In the future, even greater use and presence in everyday life is predicted. Digital technology is certainly changing the world and initiating the transformation of lif
Milk microorganisms
No full textMlijeko je vrlo važna namirnica animalnog podrijetla, zbog svog sastava lako podložna kvarenju. Samo kvarenje uzrokuju različiti mikroorganizmi, od kojih neki mogu imati vrlo štetno djelovanje za zdravlje čovjeka. Posebna važnost se pridaje subjektima u doticaju sa mlijekom, koji su vrlo često prenositelji kontaminirajućih patogena. Neki od mogućih patogena jesu : mikrokoki (Micrococcus, Staphylococcus), fekalni enterokoki (Enterococcus facalis), enterokoki mastitisa (Enterococcus. agalictiae, E. dysgalactiae), asporogene i sporogene grampozitivne štapićaste bakterije (Microbacterium, Corynebacterium, Arthobacter, Kurthia, Bacillus) i asporogene gramnegativne bakterije (Pseudomonas, Acinetobacter, Flavobacterium, Enterobacter, Klebsiella, Escherichia, Serratia, Alcaligenes). Stručno osoblje mora poznavati svakog od navedenih kontaminanata, znati ga identificirati te, uz odgovarajuće pravilnike brinuti o broju identificiranih mikroorganizama.Milk is an important food of animal origin, and due to its easily perishable. Deterioration can be caused by various microorganisms, some of which can be a very harmful effects for human health. Special importance should be given to subjects in contact with milk, which are often carriers of contaminating pathogens. Some of the possible pathogens are: micrococci (Micrococcus, Staphylococcus), fecal enterococci (Enterococcus facalis), mastitis enterococci (Enterococcus. Agalictiae E. dysgalactiae), asporogene and sporulated gram-positive rod-shaped bacteria (Microbacterium, Corynebacterium, Arthobacter, Kurthia, Bacillus) and asporogene gramnegativne bacteria (Pseudomonas, Acinetobacter, Flavobacterium, Enterobacter, Klebsiella, Escherichia, Serratia, Alcaligenes). Professional personnel must know each of these contaminants and take care about their number in milk and dairy products
Fig processing in family farms in Dalmatia from 2009. to 2023.
No full textPlod smokve se može koristiti na više načina i može se uživati u svježem, osušenom ili prerađenom obliku u razne proizvode poput džemova. Od smokava se također mogu pripremati pripravci, kao što su smokvenjak, slatko od smokava, pekmez od smokava i slično. Također je poznat po svojim protuupalnim i antioksidativnim svojstvima. Zrelost smokve može se odrediti prema veličini, boji kožice, čvrstoći i okusu, te po tome prepoznajemo kad je spremna za branje. Osim toga, težina ploda na grani također može ukazivati na njegovu zrelost. S obzirom na uvijete uzgoja ove voćke, ona nije zahtjevna. Potrebno joj je dovoljno topline, može izdržati i duži period bez vode, a može uspijevati i na kamenitim tlima gdje njen korijen prodire u dublje slojeve i pronalazi vodu. Prema brojnosti voćnih vrsta u našoj županiji, smokva je zauzela drugo mjestoFig fruit can be used in many ways and can be enjoyed fresh, dried or processed into various products such as jams. Preparations can also be made from figs, such as fig tree, fig candy, fig jam, and the like. It is also known for its anti-inflammatory and antioxidant properties. The ripeness of a fig can be determined by the size, color of the skin, firmness and taste, and by this we recognize when it is ready to be picked. In addition, the weight of the fruit on the branch can also indicate its maturity. Considering the growing conditions of this fruit tree, it is not demanding. It needs enough heat, it can withstand a long period without water, and it can also thrive on stony soils where its roots penetrate into deeper layers and find water. According to the number of fruit species in our county, the fig took second plac
Creative accounting from a perspective different interest groups
No full textKreativno računovodstvo je tehnika koja predstavlja fleksibilan i fer način prikazivanje financijskih izvještaja. Tehnike opisuju kako na određene načine upravljati zaradom, izglađivanjem dobiti, agresivnim računovodstvom i lažiranjem financijskih izvještaja, ali unutar računovodstvenih okvira. Tijekom vremena kreativno računovodstvo poprima obilježja manipulativnog računovodstva. Prevelika naglašenost primjene „fer vrijednosti“ dovela je do toga da su računovodstveni standardi potakli manipulaciju financijskim izvještajima. Manipulativno računovodstvo postaje sinonim lažiranja financijskim izvještajima. Prijevara ne mora biti usko vezana za lažiranje financijskim izvještajima i prijevara ne mora biti nužno povezana sa računovodstvom. U radu se prikazuje i opisuje kreativno računovodstvo, zloupotreba istoga, manipulacija u financijskim izvještajima te se provodi metodološko istraživanja o primjeni kreativnog računovodstva u praski iz perspektive različitih interesnih skupina.Creative accounting is a technique that represents a flexible and fair way of presenting financial statements. The techniques describe how to manage earnings in certain ways, profit smoothing, aggressive accounting and falsifying financial statements, but within accounting frameworks. Over time, creative accounting takes on the characteristics of manipulative accounting. Too much emphasis on the application of "fair value" led to the fact that accounting standards encouraged the manipulation of financial statements. Manipulative accounting becomes synonymous with falsifying financial statements. Fraud does not have to be closely related to falsifying financial statements and fraud does not necessarily have to be related to accounting. The paper presents and describes creative accounting, its abuse, manipulation in financial statements, and methodological research is conducted on the application of creative accounting in Prague from the perspective of different interest groups