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LEGAL FRAMEWORK OF CONCESSIONS
No full textU radu se razmatra pravni okvir koncesija i izlaže geneza pravnog uređenja
koncesija od 1990. godine do novog Zakona o koncesijama iz 2017.godine. Novi zakon je
svojevrstan nastavak zakonodavne djelatnosti nakon donošenja Direktive 2014/23/EU o
dodjeli ugovora o koncesiji kojom su postavljeni novi standardi Europske unije, obvezujući
za Republiku Hrvatsku. U radu se nadalje razmatra sam pojam koncesije, postupak davanja
koncesije, ugovor o koncesiji, prestanak koncesije i pravna zaštita u postupcima davanja
koncesije. Koncesija je pravo koje se stječe ugovorom, što znači da je koncesija dvostrani
pravni odnos između davatelja koncesije i koncesionara.The paper reviews the legal framework for concessions and outlines the genesis of
concessions regulation from 1990 to the new Concessions Act of 2017. The new law is a
continuation oft he legislative activity after the adoption od Directive 2014/23/EU on the
award of a conccesion contract which sets new standards oft he European Union, binding
on the Republic of Croatia. The paper further discusses the concept of concession if self,
the procedure for granting a concession, the concession contract the termination of the
concession and the legal protection in concession granting procedures. A concession is a
right acquired by a contract, which means that a conccesion is a bilateral legal relationship
between the concession grantor and the concessionaire
Types of Skills Possessed by a Successful Manager
No full textMenadžer je osoba čiji primarni zadaci proizlaze iz procesa menadžmenta, dok je
menadžment jedna od najvažnijih ljudskih aktivnosti. Ako menadžeri svojim vještinama
dobro ispunjavaju dane uloge i poslove u poduzeću, njihove funkcije na kojima rade će biti
opravdane te će samim time i oni biti zadovoljni svojim radom.
Kako bi menadžer bio uspješan, mora posjedovati neke od vještina kako bi bolje obavljao
svoj posao, a neke od najvažnijih vještina koje mora imati su osobne vještine,
interpersonalne vještine, komunikacijske vještine i grupne vještine.
Bilo bi dobro kad bi svim ovim vještinama menadžer mogao dobro vladati jer se po njima
uspješni menadžer razlikuje od neuspješnog.A manager is a person whose primary tasks arise from the management process, while
management is one of the most important human activities. If the managers fulfill their roles
and jobs in the company with their skills, their functions they will work on will be justified
and therefore they will be satisfied with their work.
In orger for a manager to be successful, he or she must possess some of the skills to do his
or her job better, and some of the most important skills he or she must have are personal
skills, interpersonal skills, communication skills and group skills.
It would be good if a manager could manage all these skills well because they are different
from a successful manager
POSLOVNO ORGANIZIRANJE NEPROFITNE ORGANIZACIJE
No full textPojam poslovne organizacije opće je poznat termin. On obuhvaća različite pojmove
koji određuju različite forme poslovnih udruženja bilo da je riječ o kompanijama,
poduzećima, korporacijama, tvrtkama, društvima, partnerstvima, itd.
Neprofitna organizacija predstavlja takav način uređenja organizacije čiji primaran cilj nije
direktno ostvarivanje prihoda već je obično cilj pružanje usluga koje će zadovoljiti potrebe
društva.
Neprofitnim nevladinim organizacijama pripadaju: udruge, ustanove, zaklade, fundacije,
gospodarska interesna udruženja, savezi, turističke zajednice, vatrogasna društva, stranke,
vjerske zajednice, parkovi prirode i klubovi.
Većina članova su volonteri, a izvor njihova financiranja su najčešće donacije, a imaju i
određene porezne privilegije.
Hrvatska turistička zajednica svoje poslovanje ne temelji na dobiti – to joj nije glavni cilj,
već naći najbolji način za unaprijediti i poboljšati turističku ponudu čime doprinosi razvoju
društva u cjelini.The term business organizationis a commonly known term. It encompasses different
terms that define different forms of business associations, be it companies, companies,
corporations, companies, societies, partnerships, etc.
A nonprofit organization is a way of organizing an organization whose primary goal is not
to generate revenue directly, but rather to provide services that Will meet the needs of
society. Nonprofit of nongovernmental organization include: associations, institutions,
foundations, foundations, economic interes associations, associations, turist boards, fire
companies, parties, religious communities, nature parks and clubs. Most of the members
are volunteers, and their source of funding is usually donations, and they also have certain
tax privileges.
Croatian tourist agency does not base its business on profit - it is not its main goal, but to
find the best way to improve and improve the turist offer, which contributes to the
development of the society as a whole
Analysis of Commercial Vehicle Pneumatic Brakes
No full textU ovom završnom radu analizirane su pneumatske koĉnice gospodarskih vozila,
koji su najvažniji dijelovi današnjih cestovnih motornih vozila. Opisana je i definirana
konstrukcija pneumatskoga koĉnog sustava, istražene su i opisane vrste sustava ABS,
ASR, EBS. Cilj koĉnih sustava gospodarskih vozila jest to da vozaĉu osiguraju sigurno
kretanje i zaustavljanje vozila. Napredak koĉnih sustava dogodio se razvojem cestovnih
motornih vozila, koja su razvojem dolazila do većih voznih brzina, a zajedno sa time
moralo se vozaĉu omogućiti efikasnije i sigurnije zaustavljanje vozila.
Analizom i istraživanjem koĉnih sustava, posebno pneumatskih sustava
gospodarskih vozila zakljuĉeno je to da koĉni sustav cestovnoga motornog vozila mora
zadovoljavati uvjete i zahtjeve što kraćeg zaustavnog puta te mora biti pouzdan, a to znaĉi
da koĉni sustav u svakome trenutku mora osiguravati zaustavljanje cestovnog motornog
vozila na siguran naĉin, kod crvenog svijetla semafora ili prilikom intenzivnoga koĉenja.
Rad je koncipiran u nekoliko cjelina. Opisuje se važnost koĉnoga sustava, te kako
se koĉni sustavi aktiviraju. Objašnjene su pneumatske koĉnice i gdje se one koriste.
Opisani su dijelovi pneumatskih koĉnica, te naĉelo rada dijelova koji saĉinjavaju
pneumatski koĉni sustav. Objašnjen je i opisan kombinirani pneumatsko – hidrauliĉni
koĉni sustav i prikazani su njegovi dijelovi. Objašnjen je koĉni mehanizam uz pomoć
aktivnih koĉnih sustava.I
The final work refers to the analysis of pneumatic brakes of commercial vehicles,
which as such are the most important parts of today's commercial vehicles.
The construction of the pneumatic braking system is described and defined, the types of
ABS, ASR, EBS are investigated and described. The aim of the braking systems of
commercial vehicles is to ensure that the driver is safely moved and stopped.
The progress of the braking systems occurred through the development of motor vehicles,
which resulted in higher speeds of movement, and together with this it had to allow the
driver to stop the vehicle more efficiently and safely.
By analysing and investigating braking systems, in particular pneumatic systems of
commercial vehicles, we come to the conclusion that the braking system of the motor
vehicle must meet the conditions and requirements of the short stop path and must be
reliable, which means that the braking system must ensure that the motor vehicle is
stopped safely at all times, at the red light of the traffic lights or at intense braking.
The focus of the work is on the analysis of pneumatic brakes of commercial
vehicles.
The work is conceived in several units. The introduction describes the importance of
braking systems and how braking systems are activated.
The second unit explains the pneumatic brakes and where they are used.
The third unit describes the parts of the pneumatic brakes, and the principle of operation of
the parts that make up the pneumatic braking system.
The fourth unit describes the combined pneumatic-hydraulic braking system and describes
its parts.
The fifth unit explains the braking mechanism with the help of active braking systems, and
the systems are described individually.
In the sixth whole or conclusion is a brief overview of the acquired information presented
throughout the work
Direct election of representatives of local and regional / regional self-government units
No full textLokalna i regionalna samouprava je zajednički naziv za različite organizirane načine na koje građani lokalne zajednice, na vlastitu odgovornost, relativno samostalno uređuju određene javne poslove i upravljanje njima. U Republici Hrvatskoj trenutno ne postoji jedinstveni izborni zakon, koji bi propisao osnovna načela i institute zajedničke svim izborim postupcima, već je svaka vrsta izbora propisana posebnim zakonom. Kada je riječ o redovitim izborima, redoviti izbori za članove predstavničkih tijela jedinica lokalne i područne (regionalne) samouprave održavaju se svake četvrte godine, treće nedjelje u svibnju. Za provođenje izbora bitno je što Ustavni sud Republike Hrvatske nadzire ustavnost i zakonitost izbora za članove predstavničkih tijela jedinica lokalne i područne (regionalne) samouprave i rješava izborne sporove u skladu s odredbama Zakona o lokalnim izborima. Općina Lopar je samostalna u odlučivanju u poslovima iz svoga samoupravnog djelokruga u skladu s Ustavom Republike Hrvatske i Zakonom i podliježe nadzoru ustavnosti i zakonitosti ovlaštenih državnih tijela. U Općini Lopar su 2017. godine provedeni izbori za predstavnika samouprave odnosno za općinskog načelnika Općine Lopar.Local and regional self-government is a common name for various organized ways in which the citizens of the local community, at their own risk, relatively independently regulate certain public affairs and manage them. There is currently no single election law in the Republic of Croatia, which would prescribe the basic principles and institutes common to all election procedures, but each type of election is prescribed by a special law. When it comes to regular elections, regular elections for members of the representative bodies of local and regional self-government units are held every fourth year, on the third Sunday in May. It is important for the conduct of elections that the Constitutional Court of the Republic of Croatia monitors the constitutionality and legality of elections for members of representative bodies of local and regional self-government units and resolves election disputes in accordance with the provisions of the Local Elections Act. The Municipality of Lopar is independent in deciding on matters within its self-governing scope in accordance with the Constitution of the Republic of Croatia and the Act and is subject to the supervision of the constitutionality and legality of authorized state bodies. In the Municipality of Lopar, in 2017, elections were held for a representative of the self-government, ie for the mayor of the Municipality of Lopar
Trade Receivables and Trade Payables as a Source of Financing
No full textOsnovna i izrazito zahtjevna zadaća financijskog menedžera i financijske funkcije u poduzeću je osigurati dostatna financijska sredstva za poslovanje , uz minimalne troškove financiranja i poslovanja .Pri tome, značajan i često najpovoljniji izvor financiranja poduzeća mogu biti kupci i dobavljači. U svakodnevnom poslovanju , a posebice u vrijeme poslovnih i gospodarskih poremećaja , usklađivanje rokova naplate potraživanja i plaćanja obaveza prema dobavljačima preduvjet je odgovarajuće likvidnosti i sprečavanja prezaduženosti poduzeća. Isto tako , poznavanje prepoznavanje i provedba odgovarajućih oblika poslovne suradnje s kupcima i dobavljačima utječe na troškove poslovanja te likvidnosti i zaduženost poduzeća i gospodarstva . U završnom radu objašnjene su vrste i karakteristike kupca i dobavljač te njihova uloga u financiranju poslovanja .Pomoću horizontalne i vertikalne analize te analize putem financijskih pokazatelja ,ali i ostalih dostupnih poslovnih podataka, analizirana je uloga kupaca i dobavljača u poslovanju i financiranju poslovanja Varteks Grupe.Na temelju navedenih analiza izneseni su uočeni ili mogući problemi u poslovanju Varteks Grupe i prijedlozi za njihovo rješavanje.The basic and the most demanding of a companys financing and its financial manager is to ensure adeguate funding for business activities with minimum business and financial costs. Therefore, account receivables and account payables financing can be a companys significant and usually the most optimal source of funding.In everyday business activities , especially during business and economic disruptions , coordinating deadlines concerning account receivables and account payables is a precondition for optimal liguidity and the prevention of over- indebtedness. Furthermore , the knowledge, recognition and implementation of corresponding forms of business cooperation with trade receivables and trade payables can also influence business costs, liguidity as well as company and economy debt levels.This paper explains the types and characteristics of trade receivables an trade payables and their role in business financing. The horizontal and vertical analysis, financial ratio analysis and other business activity data available ware used to analyze the role of trade receivables and trade payables in bussiness activities and business financing of Varteks Group. On the basis of the abovementioned analyses this thesis introduces detected on possible solutions
Tools and Methods of Quality Management
No full textRiječ kvaliteta je pojam koji se koristi u svakodnevnom životu svakog čovjeka. Kvalitetu kao pojam nije lako definirati. To je pojam koji se koristi na razne načine. Međutim, najkorištenija definicija kvalitete objašnjava kvalitetu kao zadovoljstvo kupca. Kvalitetu možemo objasniti kao određen stupanj izvrsnosti ili kao nekakvo svojstvo. Kako bismo postigli kontinuirano unapređivanje kvalitete i upravljenje kvalitetom, moraju postojati određeni alati za to. Alati i metode su tehnike ili mehanizmi uz pomoć kojih rješavamo problem koji je nastao. Svaki alat ima svoju posebnu namjenu i u većini slučajeva koriste se pojedinačno ili samostalno. Zbog toga ima veliki broj alata. Alati za upravljanje kvalitetom ponekad se razvijaju za individualno korištenje dok je primjena metoda uvijek bazirana na timskom radu.The word quality is a term used in everyday life of every man. Quality as a term is not easy to define. It is a term used in various ways. However, the most used definition of quality explains quality as a customer satisfaction. Quality can be explained as a certain degree of excellence or as attribute. In order to achieve continuous quality improvement and quality managment, there must be certain tools for that. Tools and methods are techniques or mechanisms by which we solve a problem that has arisen. Each tool has its own special purpose and in most cases is used individually or indenpendetly. That is why it has a large number of tools. Quality managment tools are sometimes developed for individual use while the application or methods is always based on teamwork
The Influence of Inventories on the Business Financial Result
No full textZalihe su materijali pohranjeni u skladišta s ciljem osiguranja normalne proizvodnje i zadovoljstvo kupaca. Zalihe se sastoje od sirovina, nedovršene proizvodnje i gotovih proizvoda. Mjere se po troškovima nabavne cijene. Troškovi s kojima se susrećemo upravljanjem zalihama su: zavisni troškovi, troškovi narudžbe i troškovi iscrpljivanja zaliha. Model ekonomične količine nabave predstavlja osnovni model za klasičnu optimizaciju zaliha. Just - in - time metoda temelji se na koordinaciji menadžmenta zaliha i menadžmenta prodaje i nabave, kako bi se držao minimalan nivo zaliha. ABC metoda obračuna troškova na temelju aktivnosti postala je odgovor problema koji su nastajali radi tradicionalnih metoda obračuna zaliha. Zalihama je moguće manipulirati tako da se na prikazivanju stanja kretanja promjene podaci koristeći fleksibilnost računovodstvenih regulatorskih okvira. Moguće je manipulirati troškovima i rashodima, prihodima, rezervama, skrivanje obveza, složene transakcije. Zalihe smatramo kratkotrajnom imovinom i one se u računovodstvu vode pod sintetičkom evidencijom, analitičkom evidencijom i operativnom evidencijom.
Upravljanje zalihama od izuzetne je važnosti za uspješno poslovanje poduzeća te je u ovom daru prikazano istraživanje na uzorku od 127 poduzeća koja su registrirana i djeluju na području republike Hrvatske. Ovim istraživanjem nastojalo se doći do spoznaje u kolikoj mjeri su poduzeća svjesna utjecaja zaliha na financijski rezultat poslovanja, te koje metode upravljanja troškovima zaliha primjenjuju. Zaključno je predočen kritički osvrt u različitim načinima vrednovanja troškova i iskazivanja zaliha u svrhu realnog iskazivanja financijskog rezultata poduzeća.
Ključne riječi: Zalihe, Model ekonomične količine nabave, JIT, ABC metoda, FIFO, LIFO, Manipulacija zalihamaInventories are materials stored in warehouses with the aim of ensuring normal production and customer satisfaction. Inventories consist of raw materials, work in progress and finished products. Measures at cost of purchase price. The costs we encounter in working with inventory are: dependent costs, order costs and inventory depletion costs. The cost-effective model is the basic model for classical inventory optimization. The just - in - time method is based on the coordination of inventory management and sales and procurement management in order to maintain a minimum level of inventory. The ABC activity-based costing method has become the answer to the problems that have arisen due to traditional inventory calculation methods. Inventories can be manipulated by changing the data on the presentation of the state of movement using the flexibility of accounting regulatory frameworks. It is possible to manipulate costs and expenses, income, reserves, hiding liabilities, complex transactions. We consider inventories to be current assets and they are kept in accounting under synthetic records, analytical records and operational records.
Inventory management is extremely important for the successful operation of companies, and this gift presents research on a sample of 127 companies registered and operating in the Republic of Croatia. This research sought to understand the extent to which companies are aware of the impact of inventories on the financial result of operations, and which methods of inventory cost management are applied. In conclusion, a critical review is presented in the different ways of valuing costs and reporting inventories for the purpose of realizing the financial result of the company
Types of Skills Possessed by a Successful Manager
No full textAktualno pitanje u suvremenoj znanosti o menadžmentu koje je i tema ovog završnog rada jest koje su to odlike koje karakteriziraju uspješnog menadžera ili voditelja pojedinih odjela unutar poduzeća. Kakve su im uloge, funkcije i zadaci? Temeljna razlika do koje se dolazi analiziranjem karakteristika menadžera odnosno voditelja jest da se menadžeri bave stvarima, a voditeljska karakteristika je bavljenje emocionalnom i poslovnom upravljanju ljudima. Važna i vrlo isticana razlika, o prirodi i ulozi menadžera je da su menadžeri usmjereni na osiguravanje funkcioniranja sustava, na uvođenje promjena, da menadžeri „rade stvari na pravi način“, odnosno da se bave efikasnošću, „rade prave stvari“, odnosno oni su usmjereni na efektivnost, tj. na ukupne performanse poduzeća. Uspješnog menadžera karakteriziraju sljedeće osobine: jasna vizija što i kako dalje ,visoko postavljeni ciljevi, strateško razmišljanje, orijentacija na budućnost, spremnost na promjene, spremnost na rizik, predanost poslu ,stalno učenje, sposobnost procjene talenata svojih suradnika ,ustrajnost ,ljubaznost, poštenje, jednostavnost, poznavanje samog sebe, vjera u samoga sebe, dostupnost svojim ljudima, poticanje ideja suradnika, stvaranje uvjeta za razvoj ljudi, iskrenost u komunikaciji, sposobnost upravljanja konfliktima, spremnost na motiviranje i nagrađivanje suradnika.The current issue in contemporary management science , which also the topic of this final paper, are the qualities that characterize a successful manager or head of individual departments within the company. What are their roles, functions and tasks? The basic defference that comes from analyzing the characteristics of managers or leaders is that managers are dealing with things, and the leadership characteristics is dealnig with the emotional and business management people. An important and very prominent difference, about the nature and role of managers, is that managers are focused on ensuring the functioning of the system, introducing change, that managers „do the right things“, that is, deal with efficiency , „do the right things“, that is , they are very focused on effectiveness, that is, on the overall performance of the company. A successful manager is characterized by the following characteristics: a clear vision of what and how to go, high goals, strategic thinking, future orientation, readiness for change, willingness to take risks, commitment to work, continuous learning, ability to evaluate the talents of their associates, perseverance, kindness, honesty, simplicity, knowing yourself, believing in yourself, being accessible to your people, fostering the ideas of associates, creating conditions for people's development, honesty in communication, ability to manage conflicts, willingness to motivate and reward associates
Short Term Sources of Financing for Small and Medium Enterprises
No full textMala i srednja poduzeća su pokretači gospodarske aktivnosti i kao takva su predmet razmatranja u ovom radu. U ovom radu se prikazuju kratkoročni izvori financiranja malih i srednjih poduzeća. Navedeni su različiti izvori, od vlastitih i tuđih do kratkoročnih, kao i faze razvoja poduzeća. Kako bi se neko poduzeće razvilo potrebna je najprije ideja i novac, a svako poduzeće treba imati i cilj, odnosno treba imati za cilj da ulaganjem svog postojećeg kapitala može imati dobit koja će se s vremenom i razvojem poduzeća povećavati. Kada netko želi osnovati bilo kakvo poduzeće automatski na sebe preuzima rizik od neuspjeha, pa tako osnivanje ima prednosti i nedostatke. Većina poduzeća se financira kreditima, koje izdaju banke. U ovom rada su opširnije opisani izvori i načini kratkoročnog financiranja malih i srednjih poduzeća.Small and medium enterprises are the driver of economic activity and are the subject of consideration in this paper. This paper presents short-term sources of funding small and medium enterprises. Various sources of finanncing are listed, from own and others to short-term, along with stages of enterprise development. In other for a enterprises to develop first needes is idea and money. Every enterprise need to have a goal, and goal should be that investing of exiting capital with time should result in rising of profit along with enterprise develpment. When someone wants to start any company, he automatically takes the risk of failure, so starting has adantages and disadvantages. Most businesses are financed by bank loans. In this paper describes in more detail the sources and methods of short-term financing of small and medium enterprises