Polytechnic "Marko Marulic” in Knin
Not a member yet
    883 research outputs found

    The importance of ethics in accounting

    No full text
    Moral i etika su temelji poštenog i društveno prihvatljivog načina života i svega onoga što čini temelj života. Moralno pravilo govori da se čovjek prema svakom poslu treba odnositi s iskrenim pristupom, bez kalkulacija i eventualno traženja nekih dobiti, pa bar i onih sitnih. Moral je unutarnja vrijednost čovjeka kao osobe i čovjeka kao kreatora. Dugotrajnom upotrebom postupaka i načina rada i ophođenja s drugima postaje običaj. Običaj je društvena norma koja nema materijalnih ili nekih sličnih sankcija, već ima društveni prezir, ignoriranje ili potpuno odbacivanje. U svakom poslu ova dva pravila su odrednica. U računovodstvu možda i više od nekih drugih poslova, jer upis podataka nije puka evidencija, već put prema ispravnoj odluci, i to odluci koja može utjecati na živote velikog broja ljudi, počev od malog obiteljskog obrta do velike korporacije. Materijalno iskazano to bi moglo značiti nekoliko novčića pa do bogatstva koje utječe na ukupnu vrijednost države. Za takav posao uz moralna pravila neophodno je i stručno znanje i profesionalni pristup poslu kojega nazivamo knjigovodstvo, računovodstvo, analiza, smjernica. Društvo je u svim oblastima rada formiralo neka pravila. Ta pravila obično nazivamo kodeks, a računovodstvo je još postiglo i takav dogovor da uspostavi svjetski kodeks izražen u pravilima koja usvajaju međunarodne organizacije da bi se ta pravila u većoj ili manjoj mjeri spustila do nacionalne razine. Računovodstveni kodeks objedinjava rad proizvođača, dobavljača, potencijalnih kupaca i na kraju potrošača. Svi koji se pridržavaju pravila prvenstveno podrazumijeva odnos sebe samoga prema tim pravilima, ali i prema onima koji dijele vrijednosti tih pravila. Računovođe posebno moraju paziti na svoj rad, jer njihove odluke najizravnije utječu na sudbinu poduzeća i svih onih koji žive od rada tih poduzeća. Računovodstveni kodeks je više od pukih pravila evidentiranja i nizanja brojki. Računovodstveni kodeks je izravni utjecaj na ljude i njihove obitelji. Računovodstvena analiza i računovodstveni podatak je odluka o sudbini poduzeća i onih koji rade i ovise o svom radu u tom poduzeću. Jednako tako i onih koji ulažu svoj novac u ta poduzeća neovisno radi li se o proizvodnji, usluzi ili nekom drugom obliku poslovanjaMorality and ethics are the foundations of an honest and socially acceptable way of life and everything that forms the basis of life. The moral rule says that a person should treat every job with an honest approach, without calculations and possibly looking for some profits, even small ones. Morality is the inner value of man as a person and man as a creator. With long-term use of procedures and ways of working and dealing with others, it becomes a habit. Custom is a social norm that has no material or similar sanctions, but has social contempt, ignoring or complete rejection. In every job, these two rules are decisive. In accounting, perhaps more than in some other jobs, because entering data is not just a record, but a path to the right decision, and a decision that can affect the lives of a large number of people, starting from a small family business to a large corporation. In material terms, this could mean a few coins to a fortune that affects the overall value of the country. For such work, in addition to moral rules, professional knowledge and a professional approach to work, which we call bookkeeping, accounting, analysis, guidance, are also necessary. The company has established some rules in all areas of work. We usually call these rules a code, and accounting has also reached such an agreement to establish a worldwide code expressed in rules adopted by international organizations in order to bring these rules down to a greater or lesser extent to the national level. The accounting code unifies the work of producers, suppliers, potential customers and finally consumers. Everyone who adheres to the rules primarily implies a relationship of himself to those rules, but also to those who share the values of those rules. Accountants must pay particular attention to their work, because their decisions most directly affect the fate of companies and all those who live from the work of these companies. The accounting code is more than just the rules of recording and numbering. The accounting code has a direct impact on people and their families. Accounting analysis and accounting information is a decision about the fate of the company and those who work and depend on their work in that company. The same applies to those who invest their money in these companies, regardless of whether it is production, service or some other form of business

    Schengen border of the Republic of Croatia

    No full text
    U suvremenom globaliziranom svijetu, sloboda kretanja i olakšano putovanje preko granica postali su ključni elementi europske integracije. Schengenski prostor, koji čini jedinstveno područje bez unutarnjih granica među većinom članica Europske unije, predstavlja arhetipski primjer ovog ideala. Republika Hrvatska, kao najmlađa članica EU-a, s neumornim entuzijazmom i odlučnošću, usmjerava svoje napore prema pridruživanju Schengenskom prostoru. Ovaj proces, koji nosi sa sobom brojne izazove i zahtjeve, predstavlja značajan korak u hrvatskom europskom putu. Kroz duboko razumijevanje povijesti i važnosti Schengenskog prostora, kao i kroz analizu tehničkih, sigurnosnih i administrativnih aspekata pridruživanja, pokušat ćemo osvijetliti ključne aspekte ovog važnog procesa. Također, istražit ćemo utjecaj pristupanja Schengenskom prostoru na građane Republike Hrvatske i europsku zajednicu u cjelini. Osim toga, raspravit ćemo prednosti i izazove koje Republika Hrvatska susreće na svom putu prema Schengenskom prostoru. Kroz ovaj rad, nastojat ćemo dublje razumjeti kako proces pristupanja Schengenskom prostoru oblikuje europsku integraciju Republike Hrvatske i kako će utjecati na budućnost slobode kretanja unutar Europske uniIn the modern globalized world, freedom of movement and facilitated travel across borders have become key elements of European integration. The Schengen area, which constitutes a unique area without internal borders among most of the EU member states, is an archetypal example of this ideal. The Republic of Croatia, as the youngest member of the EU, is directing its efforts towards joining the Schengen area with tireless enthusiasm and determination. This process, which brings with it numerous challenges and demands, represents a significant step in Croatia's European journey. This paper is based on research and analysis of the accession process of the Republic of Croatia to the Schengen Area. Through a deep understanding of the history and importance of the Schengen area, as well as through an analysis of the technical, security and administrative aspects of joining, we will try to shed light on the key aspects of this important process. We will also investigate the impact of accession to the Schengen area on the citizens of the Republic of Croatia and the European community as a whole. In addition, we will discuss the advantages and challenges that the Republic of Croatia faces on its way to the Schengen Area. Through this paper, we will try to understand more deeply how the process of accession to the Schengen Area shapes the European integration of the Republic of Croatia and how it will affect the future of freedom of movement within the European Union

    Management of selection processes of human resources in insurance companies

    No full text
    U ovom završnom radu, pod nazivom: „Upravljanje selekcijskim procesima ljudskih potencijala u društvima za osiguranje“ ljudi su jedan od najvažnijih resursa svake organizacije, a pogotovo osiguravateljne organizacije. Oni čine skup znanja, vještina, sposobnosti i kreativne mogućnosti kojima raspolaže organizacija. Zbog specifičnosti poslovanja društava za osiguranje pristup i kvalitetno provođenje selekcijskog procesa među kandidatima za zaposlenje pridodaje se posebna pažnja. Selekcijski postupak i njegovo profesionalno provođenje koje obuhvaća stručno i psihologijsko testiranje kognitivnih, afektivnih, konativnih sposobnosti te uključen intervju sa S-B-O pitanjima (SituatioBehavior-Outcome)In this final paper entitled: „Management of selection processes of human resources ininsurance companies“ people are one of the most important resources of any organizations, especially insurance organizations. They form a set of knowledge, skils, abilities and creative possibilities available to the organization. Due to the specificity of the operations of the companies for securing access and quality implementation of the selection process among job candidates, special attenton is paid. The selection procedure and its professional implementation, witch includes affective, conative abilities and an included interview with SB-O- questions (Situatio-Behavior-Outcome

    Key elements of organizational culture on the example of security company Sokol d.o.o.

    No full text
    Privatna zaštita je sigurnosna gospodarska djelatnost koja se provodi radi postizanja prihvatljive razine privatne i javne sigurnosti građana i njihove imovine te održavanja reda i mira u ugovornom opsegu. Organizacijska kultura ili kultura poduzeća je relativno trajan i specifičan sustav osnovnih vrijednosti, uvjerenja, normi i običaja koji određuje organizacijsko ponašanje i usmjerava radne aktivnosti pojedinaca i grupa koji ih sačinjavaju. Cilj ovoga rada je prikazati ključne elemente organizacijske kulture na primjeru zaštitarske tvrtke Sokol d.o.o.Private protection is a security economic activity that is carried out in order to achieve an acceptable level of private and public security of citizens and their property and to maintain order and peace within the contractual scope. Organizational culture or company culture is a relatively permanent and specific system of basic values, beliefs, norms and customs that determines organizational behavior and directs the work activities of individuals and groups that make them up. The aim of this work is to present the key elements of organizational culture on the example of the security company Sokol d.o.o

    Segmentation and market positioning on the example of Novalac prental cps

    No full text
    U posljednje vrijeme tržište dodataka prehrani raste sve više te postaju nezaobilazni trend. Bilo da su razlozi povećana svijest o važnosti brige o zdravlju, užurbani životni tempo uz koji se nema vremena za pripremu hrane ili nešto treće, rast tržišta neće garantirati uspjeh pojedinog proizvođača. Uspjeh ovisi i o drugim čimbenicima kao što su odabir ispravnih marketinških strategija. Također na tržištu se javlja velik broj istih ili sličnih proizvoda te se postavlja pitanje kako da se jedno poduzeće svojim proizvodom istakne u odnosu na druge. Segmentacija i tržišno pozicioniranje su bitan faktor uz pomoć kojeg se određeno poduzeće razlikuje u odnosu na konkurente i ostvaruje konkurentske prednosti. Kompleksnost ovih procesa slijedila je tvrtka Medis d.o.o. , stvorila jedinstven proizvod Novalac prenatal kapsule te uspješno zauzela vodeću tržišnu poziciju. Slijedom navedenoga, ovom završnom radu istraživati će se segmentacija i tržišno pozicioniranje na primjeru Novalac prenatalnih kapsula.Recently, the market of nutritional supplements is growing more and more and they are becoming an inevitable trend. Whether the reasons are increased awareness of the importance of health care, a busy pace of life with no time to prepare food, or something else, the growth of the market will not guarantee the success of an individual producer. Success also depends on other factors such as choosing the right marketing strategies. There are also a large number of the same or similar products on the market, and the question arises as to how one company can stand out with its product compared to others. Segmentation and market positioning are important factors with the help of which a certain company differs from its competitors and achieves competitive advantages. The complexity of these processes was followed by the company Medis d.o.o. created a unique product, Novalac prenatal capsules, and successfully took a leading market position. Following the above, this final paper will investigate segmentation and market positioning on the example of Novalac prenatal capsule

    Women in the media

    No full text
    Ovaj završni rad istražuje utjecaj medija na društvo i naglašava važnost rodne ravnopravnosti i prava žena u medijskim prikazima. Mediji imaju ključnu ulogu u oblikovanju stavova i percepcije ljudi te pružaju informacije, obrazovanje, zabavu i inspiraciju. Međutim, dugotrajni nedostatak zastupljenosti i adekvatnih prikaza žena u medijima stvara predrasude i neravnoteže. Pitanje rodne jednakosti i prava žena postaje sve važnije u suvremenom društvu, jer se suočavaju s povijesnim nepravdama i preprekama. Medijski prikazi su doprinijeli očuvanju stereotipnih uloga za žene, prikazujući ih kao objekte ili podršku muškim likovima. Ovo nije samo nepravedno prema ženama, već šteti društvu stvarajući nerealna očekivanja. Istraživanje uloge žena u medijima je bitno za razumijevanje korijena rodne nejednakosti i predrasuda. Također pomaže u prepoznavanju pozitivnih promjena unutar medijske industrije koje doprinose pravednijem prikazu žena. Ovaj rad se fokusira na analizu medijskih prikaza žena, identificiranje izazova u tim prikazima te istražuje kako strategije odnosa s javnošću mogu pridonijeti promicanju pozitivnih medijskih prikaza žena.This paper explores the impact of media on society and emphasizes the importance of gender equality and women's rights in media representations. Media plays a crucial role in shaping people's attitudes and perceptions, providing information, education, entertainment, and inspiration. However, the longstanding lack of representation and adequate portrayal of women in the media has perpetuated stereotypes and imbalances. The issue of gender equality and women's rights is increasingly significant in contemporary society, as women have faced historical injustices and barriers. Media portrayals have contributed to the preservation of stereotypical roles for women, often depicting them as objects or in supporting roles to male characters. This is not only unfair to women but also detrimental to society, creating unrealistic expectations. Researching the role of women in the media is essential for understanding the roots of gender inequality and biases. It also helps identify positive changes within the media industry that contribute to a fairer representation of women. This paper focuses on analyzing media portrayals of women, identifying challenges in these portrayals, and exploring how public relations strategies can promote positive media re

    Specifics of internal mechanisms of corporate governance in Privredna banka Zagreb

    No full text
    Svaka organizacija poslovanja predstavlja bitan segment u svakom poduzeću zbog unapređenja i postizanja željenih rezultata i efikasnosti poslovanja. Pritasak na poslovanje dodatno stavljaju i međuodnosi koji se javljaju kod zaposlenika i klijenata. Stoga je vrlo važno korporacije nadzirati te poslovati prema pravilima i kodeksima kako ne bi doveli u pitanje svoje poslovne rezultate. Interni mehanizam korporativnog upravljanja prikazuje kako je potrebno motivirati rukovodstvo i menadžment sistemom nagrađivanja da bi mogli stvarati vrijednost za dioničare.Each business organization represents an important segment in each business for the improvement and achievement of desired results and efficiency of business. The lack of business is further compounded by interrelationships that occur with employees and clients. It is therefore very important that corporations monitor and operate according to rules and codes so as not to compromise their business performance. The internal corporate governance mechanism shows how it is necessary to motivate management and management of the reward system in order to create value for shareholders

    Effects of temperature on changes in milk fat

    No full text
    Mliječna mast je uz proteine najvažniji sastojak mlijeka i sira, jer utječe na okus, aromu i konzistenciju, te tijek zrenja i randman sira. Može se smatrati kao dobar izvor esencijalnih masnih kiselina i vitamina topivih u mastima. Mliječna mast se u mlijeku nalazi u obliku globula (MFGM - Milk Fat Globule Membrane) obavijenih adsorpcijskom membranom koja stabilizira mliječnu mast u okolnoj sredini mlijeka. Različiti temperaturni režimi, odnosno različite temperature toplinske obrade mlijeka kao i različiti tehnološki postupci u proizvodnji mlijeka i mliječnih proizvoda značajno mijenjaju svojstva membrana globula mliječne masti i utječu na senzorska svojstva konačnog proizvoda. Niske temperature ubrzavaju izdvajanje mliječne masti te utječu na njenu kristalizaciju. Nasuprot tome, visoka kratkotrajna pasterizacija uzrokuje vrlo malo promjena u građi MFGM, dok visoki toplinski tretmani kao što su UHT (Ultra High Temperature) mogu negativno utjecati na proteine MFGM i destabilizirati globule što rezultira koagulacijom mlijeka.Milk fat, along with proteins, is the most important ingredient of milk and cheese, because it affects the taste, aroma and consistency, as well as the course of ripening and randman of the cheese. It can be considered as a good source of essential fatty acids and fat-soluble vitamins. Milk fat is found in milk in the form of globules (MFGM - Milk Fat Globule Membrane) surrounded by an adsorption membrane that stabilizes milk fat in the surrounding milk environment. Different temperature regimes, i.e. different temperatures of heat treatment of milk as well as different technological procedures in the production of milk and milk products significantly change the properties of the membranes of milk fat globules and affect the sensory properties of the final product. Low temperatures accelerate the separation of milk fat and affect its crystallization. In contrast, high short-term pasteurization causes very little change in the structure of MFGM, while high heat treatments such as UHT (Ultra High Temperature) can negatively affect MFGM proteins and destabilize globules resulting in milk coagulation

    Public relations in religious organizations

    No full text
    U završnom radu istražuje se važnost i uloga odnosa s javnošću u vjerskim organizacijama. Vjerske organizacije imaju dugovječnu povijest i igraju ključnu ulogu u društvu pružajući duhovno vodstvo, moralne smjernice i zajedničku povezanost vjernicima. Odnosi s javnošću su ključni za uspješno komuniciranje vjerskih poruka, održavanje ugleda organizacija i uspostavljanje povjerenja s javnošću. Cilj ovog istraživanja je analizirati kako se odnosi s javnošću primjenjuju u vjerskim organizacijama, koje su specifičnosti takvih odnosa i kako utječu na percepciju javnosti o vjerskim organizacijama. Istraživanje će obuhvatiti i primjere najbolje prakse u području odnosa s javnošću u vjerskim organizacijama, kao i izazove s kojima se te organizacije suočavaju u suvremenom društvu. Metodologija će uključivati pregled relevantne literature o odnosima s javnošću, religiji i komunikaciji, kao i analizu primjera iz stvarnog svijeta. Rezultati istraživanja trebaju pružiti dublje razumijevanje uloge odnosa s javnošću u vjerskim organizacijama te dati smjernice za unapređenje komunikacijskih strategija i praksi. Ovaj rad može biti koristan kako za vjerske organizacije koje žele poboljšati svoje odnose s javnošću, tako i za stručnjake u području odnosa s javnošću koji rade s vjerskim organizacijamaThis final paper examines the importance and role of public relations in religious institutions. Religious institutions have a long history and play a key role in society by providing spiritual guidance, moral guidance and a common bond to believers. Public relations are key to successfully communicating religious messages, maintaining the reputation of institutions and establishing trust with the public. This research aims to analyze how public relations are applied in religious institutions, the specifics of such relations, and how they affect the public's perception of religious institutions. The research will include examples of best practices in the field of public relations in religious institutions and the challenges these institutions face in modern society. The methodology will include a review of relevant literature on public relations, religion, and communication and analysis of real-world examples. The research results should provide a deeper understanding of the role of public relations in religious institutions and provide guidelines for improving communication strategies and practices. This paper can be useful both for religious institutions seeking to improve their public relations and for public relations professionals working with religious organizations

    Business communication through the social network Instagram

    No full text
    Poslovna komunikacija putem društvene mreže Instagram je ključni alat za brendove i tvrtke koji žele izgraditi prisutnost i angažirati svoju ciljnu publiku. Kroz Instagram, poslovni korisnici mogu dijeliti vizualni sadržaj, priče, proizvode i usluge te komunicirati s publikom putem komentara, poruka i interakcija. Instagram pruža mogućnosti za promociju, brendiranje, istraživanje tržišta, povećanje svijesti o brendu i izgradnju zajednice oko svojih proizvoda ili usluga. Učinkovita poslovna komunikacija na Instagramu zahtijeva planiranje, strategiju sadržaja, identifikaciju ciljne publike i korištenje alata poput hashtagova, filtra i priča. Sve ovo doprinosi uspjehu brenda na Instagramu i jačanju njegove online prisutnosti.Business communication through the social network Instagram is a key tool for brands and companies that want to build a presence and engage their target audience. Through Instagram, business users can share visual content, stories, products and services and interact with their audience through comments, messages and interactions. Instagram provides opportunities for promotion, branding, market research, increasing brand awareness and building a community around your products or services. Effective business communication on Instagram requires planning, content strategy, identification of the target audience and the use of tools such as hashtags, filters and stories. All this contributes to the brand's success on Instagram and strengthening its online presence

    0

    full texts

    883

    metadata records
    Updated in last 30 days.
    Polytechnic "Marko Marulic” in Knin
    Access Repository Dashboard
    Do you manage Open Research Online? Become a CORE Member to access insider analytics, issue reports and manage access to outputs from your repository in the CORE Repository Dashboard! 👇