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Demarcation of Local Government and State Administration
No full textUstavom Republike Hrvatske propisano je da je u Republici Hrvatskoj državna vlast ustrojena na načelu diobe vlasti na zakonodavnu, izvršnu i sudbenu, a ograničena je Ustavom zajamčenim pravom građanima na lokalnu i područnu/regionalnu samoupravu. Jedinice lokalne samouprave su općine i gradovi, a jedinice područne/regionalne samouprave su županije. Pravilan ustroj državne uprave osigurava učinkovito provođenje zakonskih i podzakonskih akata, a u današnje vrijeme uvjeti za učinkovitost stvaraju se ako je sama državna uprava u skladu sa europskim i svjetskim standardima čemu je u Republici Hrvatskoj posvećena velika pozornost. Novim propisima kojima se uvode određene promjene u sustav državne uprave i lokalne samouprave pojedini poslovi državne uprave decentraliziraju i prenose u djelokrug lokalne i područne/regionalne samouprave. Djelokrug lokalne samouprave određen je na način vrlo blizak tzv. generalnoj klauzuli, a na regionalnoj razini razdvojeni su poslovi državne uprave i samouprave. Promjenama u zakonima lokalne i regionalne jedinice dobile su nove zadaće u području osnovnoga i srednjeg školstva, zdravstva, socijalne skrbi i kulture. Tijekom provedbe decentralizacije otvorio se niz pitanja na koja se još uvijek traže odgovori, a koja usporavaju njezinu daljnju provedbu.Croatian Constitution stipulates that the Republic of Croatia government shall be organized on the principle of separation of powers into legislative, executive and judicial branches, but limited by the constitutionally guaranteed right of citizens to local and regional / regional government. Local governments are municipalities and cities, and units of local / regional self-government are counties. The proper organization of the state administration provides effective implementation of laws and bylaws, and in this day requirements for efficiency are created if the single state administration in accordance with European and international standards, which is in the Republic of Croatia devoted great attention. The new regulations introduce some changes in the system of state administration and local self-government individual affairs of state administration decentralized and transferred to the authority of local and regional / regional governments. Scope of local self-government is defined in a manner very close to the so-called. general clause, and at the regional level were separated affairs of state administration and self-government. Changes in the laws of local and regional units were given new tasks in the field of elementary and secondary education, health, social welfare and culture. During the implementation of decentralization opened a series of questions that are still looking for answers, and that slow down further implementation
Bitcoin as an Investment
No full textBitcoin je prva digitalna valuta koja se koristi za sigurno pohranjivanje te prijenos bilo koje vrijednosti bilo gdje u svijetu, odnosno koristi se za kupnju roba i usluga, pohranu bogatstva te slanje vrijednosti bez dopuštenja neke treće osobe. Bitcoin koji se ispravno pohranjuje ne može biti hakiran, ukraden ili zaplijenjen od strane vlade, odnosno smatra se jeftinijim, bržim i učinkovitijim u odnosu na papirni novac. Za razliku od većine valuta koje izdaju središnje banke, bitcoini se izdaju u skladu s kriptografskim algoritmima koji označavaju sustav u kojem nema središnjeg autoriteta koji prati transakcije i novac. Nadalje, korisnici mogu kupovati ili prodavati robu ili usluge, slati novac ljudima ili organizacijama ili čak prodavati kredite na brz i siguran način. Iako brojni financijski stručnjaci vide veliki potencijal u kriptovalutama kao što je bitcoin, drugi ipak ističu da je njegova povijest poprilično kratka i nestabilna, a budućnost neizvjesna.Bitcoin is the first digital currency that is used for securely and transfer any amount of value anywhere in the world. It is used to buy goods and services, store wealth and send value without the permission of a third party. Bitcoin that is stored properly can not be hacked, stolen or seized by the government, respectively, that is considered to be cheaper, faster and more efficient compared to paper money. Unlike most currencies issued by the central bank, bitcoins are issued according with cryptographic algorithms which indicate a system where is no central authority that control transactions and money. Furthermore, users can buy or sell goods or services, send money to people or organizations or even extend credit in a fast and safe way. While some financial experts see great potential in cryptocurrency, such as bitcoin, others feel that his history is quite short and unstable, and the future remains uncertain
Competitive advantage of Coca - Cola product example on the market
Get PDFU radu je prikazana uloga potpunog upravljanja kvalitete i njegova povezanost s marketingom u rastu i razvoju poduzeća Coca-Cola HBC Hrvatska, lokalne podruţnice meĊunarodne kompanije Coca-Cola Company, i to s posebnim naglaskom na njihov najpoznatiji proizvod, gazirano piće naziva Coca-Cola. Opisane su sve pojedine faze strateškog marketinga, od analize unutrašnjih ĉimbenika i vanjske marketinške situacije preko segmentacije trţišta prema geografskim, demografskim, psihografskim i bihevioralnim pokazateljima, odabira ciljnog trţišta i pozicioniranja. UtvrĊeno je da poduzeće u okviru postizanja jasno definiranih ciljeva ugraĊenih u svoju viziju i misiju posebnu pozornost pridaje odrţivom poslovanju na naĉin da proaktivno djeluje u lokalnoj zajednici štiteći prirodne resurse i potiĉući zdrave ţivotne navike potrošaĉa svojih proizvoda, a to je ništa drugo, nego potpuno upravljanje kvalitetom s ciljem ostvarenja konkurentske prednosti. Na taj naĉin tvrtka uspješno promovira svoje proizvode društveno prihvatljivim promišljanjima, ujedno postavljajući i visoke standarde poslovne prakse za sve ostale dionike trţišta bezalkoholnih pića. Istaknuto je kako poduzeće znaĉajnim financijskim sredstvima uloţenim u aktivnosti strateškog marketinga ostvaruje prepoznatljivost svojih proizvoda, konkurentsku prednost i superioran poloţaj na globalnom trţištu u odnosu na ostale sudionike, zahvaljujući ĉemu je i Coca-Cola HBC Hrvatska jedna od najvećih tvrtki u industriji bezalkoholnih pića u Republici Hrvatskoj.The work presents the role of Total quality management and its linkage with marketing in the growth and development of Coca-Cola HBC Croatia, a local affiliate of the international Coca-Cola Company, with a special emphasis on their most famous product, a sparkling drink called Coca-Cola. All the stages of strategic marketing are described, from the analysis of internal factors and the external market situation through market segmentation by geographic, demographic, psychological and behavioral indicators, choice of target market and positioning. It was established that the company, in achieving clearly defined goals embedded in its vision and mission, attaches particular attention to sustainable business by proactively acting in the local community by protecting natural resources and encouraging healthy habits of consumers of their products, which is nothing but full management quality with the aim of achieving competitive advantage. In this way, the company successfully promotes its products with socially acceptable reflections, at the same time setting high standards of business practice for all other non-alcoholic beverage market stakeholders. It is emphasized that the company has significant financial resources invested in strategic marketing activities, recognizing its products, competitive advantage and superior position in the global market with respect to other participants, thanks to which Coca-Cola HBC Croatia is one of the largest non-alcoholic beverage companies in the Republic Croatia
World container traffic
Get PDFDanašnja trgovina je nezamisliva bez pomorske trgovine koja ĉini okosnicu ukupne svjetske razmjene dobara. Kontejnerizacija se pojavljuje 1960-ih godina, a već je 1984. godine udio kontejnerskog tereta u teretu koji se moţe kontejnerizirati iznosio 75% na sve tri glavne trgovaĉke rute u smjeru istok - zapad (transpacifiĉkoj, transatlantskoj i ruti Europa - Daleki Istok). Stoga su pomorske luke postale najvaţnije svjetske okosnice trgovaĉkih puteva. Zbog naglog rasta uporabe kontejnerske tehnologije, kontejnerski promet dobiva izuzetan znaĉaj, a najveće svjetske luke pozicioniraju se i prilagoĊavaju novonastalim promjenama i tehnologijama. U proteklih tridesetak godina zabiljeţen je izniman rast uporabe kontejnera u prijevozu generalnog tereta. Iako je sredinom 2008. godine svjetska kriza pogodila i kontejnerski promet diljem svijeta, nakon 2009. godine promet opet raste. Vjeruje se da globalna trgovina kontejnerima ĉini oko 60 posto ukupne svjetske pomorske trgovine ĉije je vrijednost 2017. godine bila oko 12 bilijuna ameriĉkih dolara. Kontejnerskim prometom najviše dominira Azija, osobito Kina, koja ostvaruje daleko najveći promet u usporedbi s drugim kontinentima. Iza kineskih luka vaţnu ulogu igraju i europske i ameriĉke luke. Jadranske luke zasad još nemaju znaĉajan utjecaj na globalni kontejnerski promet. Budućnost kontejnerskog prometa je neizvjesna, ali se oĉekuje blag rast ali i konsolidacija brodarskih tvrtki u nekoliko većih.Today's trade is unimaginable without the maritime trade, which is the backbone of global trade. Containerization has begun in the 1960s, and already in 1984 the share of container goods in goods that can be containerized was 75% on all three main trade routes in the East-West direction (transpacific, transatlantic and route Europe - Far East). Therefore, seaports have become the world's most important trade intersections. Due to the rapid growth in container technology, container traffic gains great significance, and the world's largest ports are positioning and adapting to new developments and technologies. Over the past thirty years, there has been a remarkable increase in the use of containers in transport of general cargo. Although the world crisis hit the container traffic all around the world in mid-2008, traffic continued to grow after 2009. It is believed that global container trade accounts for about 60 percent of the world's total maritime trade, worth around US $ 12 billion in 2017. Container traffic is dominated by Asia, especially China, which has the highest turnover in comparison to other continents. After Chinese ports, both European and American ports play an important role. Adriatic ports do not yet have a significant impact on global container traffic. The future of container traffic is uncertain, but a slight growth and consolidation of shipping companies into several major companiesis expected
Analiza poreznog sustava Republike Hrvatske
Get PDFTema završnog rada je analiza poreznog sustava Republike Hrvatske. U radu je autorica obuhvatila sljedeća poglavlja; teorijske osnove poreza i oporezivanja, pojam i karakteristike poreza, klasifikacija (vrste) poreza, ciljevi oporezivanja, porezna naĉela, po Autorica je posebnu pozornost pridodala poreznim skupinama u RH te obrazloţenju kako one djeluju i koju ulogu imaju u ţivotu graĊana kao obveznim davanjima.The topic of final work is an analysis of the tax system of the Republic of Croatia. The paper covers the following chapters; theoretical principles of taxation and taxation, the concept and characteristics of the tax, the classification (types) of tax, the objectives of taxation, the tax principles, the author has paid particular attention to the tax groups in the Republic of Croatia and the explanation of how they act and their role in the life of citizens as mandatory giving
Organizacijska struktura u industriji
Get PDFOrganiziranje, planiranje i organizacijske strukture kao ekonomske kategorije vrlo su vaţne u poslovnoj ekonomiji i suvremenom poslovnom svijetu. Trţišni subjekt, odnosno poduzeće, ne moţe zamisliti poslovanje i opstanak na trţištu ukoliko ne vodi brigu o pravilnom, pravovremenom i kvalitetnom odabiru organizacijskog ustroja te sustavnom odrţavanju i unapreĎenju istog. Nakon što su postavljeni ciljevi poduzeća, izvršen izbor strategije za njihovo ostvarenje, oblikovana adekvatna misija i vizija te angaţirani odgovarajući ljudski resursi, pred menadţment se postavlja zadatak da osigura kvalitetan organizacijski ustroj poduzeća. Predmet analize u ovom završnom radu je upravo izučavanje organizacije industrije te odabira i provoĎenja odgovarajuće organizacijske strukture koje će biti temeljito teorijski predstavljeno i pojašnjeno na primjeru industrije „Podravka“.Organizing, planning and organizational structures as economic categories are very important in bussines economics and modern bussines world. Market operators, respectively industry, can't even imagine competitive business and market survival if they do not care about proper, well-timed and high-quality selection of the organizational structure and systematic maintenance and improvement of the same. After the main goals of the industry are set, strategy chosen, adequate mission and vision designed and appropriate human resources engaged, task in front of the management is to ensure quality organizational structure of the company. Organizational structures of the industry and the way on which they are chosen and conducted are the main objectives of this work and they will be closely presented and explained using the exanple of „Podravka“ industry
Kvaliteta i dizajn
Get PDFKvaliteta je u danas, u uvjetima snažne konkurencije, „strateško oružje“ za postizanje konkurentskih prednosti. U radu se raspravlja o ulozi kvalitete kao jednog od osnovnih čimbenika konkurentnosti na svjetskom tržištu. Upravljanje kvalitetom obuhvaća sustavno korištenje različitih metoda, smjernica, tehnika i alata kako bi se, kroz postizanje visoke kvalitete proizvoda i procesa, zadovoljili zahtjevi korisnika i postigla konkurentna prednost te poslovni uspjeh. Danas, poslovna izvrsnost postaje najjače sredstvo za postizanje konkurentske prednosti što su mnoge kompanije širom svijeta i prepoznale. Na tržištu osim kvalitete vrlo je bitan i dizajn proizvoda. Dizajn proizvoda predstavlja element diferencijacije u odnosu na proizvode konkurencije, na taj način postaje značajan izvor za stjecanje i održavanje konkurentske prednosti poduzeća na tržištu. Važnost upravljanja dizajnom ogleda se u tome što dizajn vrlo često prekasno ulazi u proces razvoja novog proizvoda i uslijed toga njegovo značenje i potencijal ostaju zanemareni. Potreba istraživanja tržišta je vrlo bitan proces kojega je potrebno provesti kako bi se upoznale navike i potrebe potrošača, odnosno kako bi se istim tim potrošačima ponudio proizvod po njihovim željama i očekivanjima. Tu se ne radi samo o kvalitetnom proizvodu već i o dizajnu tog proizvoda kao i obliku odnosno dizajnu ambalaže koju bi kupci najprije prihvatili. Posljednji dio rada odnosi se na primjer, koji na jasan način pokazuje kako je pravilno upravljanje kvalitetom i dizajnom proizvoda zapravo značajna konkurentska prednost na tržištu, koje se kontinuirano istražuje i čijim promjenama se tvrtka mora brzo prilagođavati.Quality is a “strategic weapon” for gaining an upper hand in the competition game in today’s world market. In the paper is debated about the role of quality as one of the fundamental factors of competitiveness on the world market. Quality control envelopes systematic use of different methods, guidelines, techniques, and tools, so that it can through high quality products and processes, meet the requirements of the consumers and achieve a competitive advantage that leads to business success. Business excellence becomes the strongest tool for achieving an advantage over the competition; many companies around the world have recognized this. Also important other than quality control is the design of the product. The design represents an element of differentiation as opposed to the products of the competition, in that way it becomes an significant source of gaining and sustaining the competitive advantage on the market. The importance of design control can be seen in that the design enters very often too late in the process of developing the new product due to that its meaning and potential remain neglected. The market research is a crucial process which needs to be implemented so that the habits and needs of the consumer are met, or rather so that an adequate product can be presented to the targeted consumers. This is not just about the quality of the product but also about the design, shape of the packaging which suits the buyer best. The last part of the paper is a example that in a clear way shows that proper quality and design control of the product is a significant competitive advantage on the market, which is being continuously researched and to which changes the company needs to adapt
Menadžment ljudskih potencijala
Get PDFZadatak i cilj dobrog menadžera svake organizacije je da na pravi način doprinese maksimalnom iskorištavanju resursa u svrhu ostvarivanja interesa i ciljeva organizacije .Možemo reći da su ljudi najvažniji kapital za ostvarivanje ciljeva organizacije. No ipak do danas se tom najvažnijem resursu u praksi pridavalo najmanje pažnje. Naš zadatak je da to stanje promijenimo i da, što detaljnijim proučavanjem materije upravljanja ljudskim resursima, doprinesemo što boljem statusu radnika u organizacijama a time i boljem statusu radnika u društvu i cjelini. Brojni se teški zadatci stavljaju pred managment ljudskih potencijala u budućnosti. Osim motivacijskih teorija, teoretskog znanja iz managmenta moraju imati i znanja iz područja organizcije i psihologije. Osim toga vrlo važna je i precizna procijena uspiješnosti zaposlenika, nepristrano ocijenjivanje, te omogućavanje njihovog daljnjeg razvoja. Od neizrecive je važnosti također i politika dobrih međuljudskih odnosa, uključivanje radnika u proces odlučivanja, davanje veće odgovornosti, ali i potpuno točno prosuđivanje njihovih zasluga kako bi oni stekli potpuno povijerenje u taj susatav.The task and objective of good managers of any organization is to properly contribute to the maximum utilization of resources in order to achieve the interests and goals of the organization.We could say that the people are the most important capital for achieving the goals of the organization. Yet, to this day this most important resource has had the least attention. Our task is to change this situation, and with a more detailed examination of the matter we contribute to a better status of workers in the organizations and thus the better the status of workers in society.A number of heavy tasks have been put before management of human resources in the future. In addition to motivational theory, theoretical knowledge of managment preople must have knowledge in the field of organization and psychology also. Beside that, importance must be given to precise evaluation of employees results, objective rating and allowing employees further progress. Of great importance is also the politics of good interpersonal relationships, employee involvement in process of making decisions and giving them greater responsibility as the full and precise judgement of their worth so they could completely acquire trust of the system
Prihodi i rashodi na primjeru poduzeća Hoteli Maestral d.d.
Get PDFU završnom radu navedene su teorijske odrednice, prikazani su postupci i specifiĉnosti raĉunovodstvenog praćenja prihoda i rashoda te su pojašnjeni osnovni instrumenti i tehnike analize prihoda i rashoda, tj. financijskog rezultata poslovanja poduzeća. TakoĊer, prikazan je znaĉaj raĉunovodstvenog praćenja i analize ostvarenih prihoda, rashoda i financijskog rezultata poslovanja poduzeća putem financijskih pokazatelja u poslovnom djelovanju. Suĉeljavanjem i analizom prihoda i rashoda utvrĊuje se financijski rezultat i uspješnost poslovanja poduzeća i moţe se zakljuĉiti stagnira li poduzeće ili se razvija i posluje li bolje ili lošije u odnosu na konkurentska poduzeća i poduzeća koja djeluju u istom sektoru djelatnosti i koje poslovne odluke je potrebno donijeti u budućnosti, s ciljem povećanja uspješnosti poslovanja poduzeća ili pri donošenju ostalih poslovnih odluka. Sve navedeno u teorijskom dijelu prikazano je i analizirano na primjeru poslovanja poduzeća Hoteli Maestral d. d. u razdoblju od 2013. do kraja 2015. godine, tj. prikazano je raĉunovodstveno praćenje i izvršena je analiza strukture i dinamike prihoda i rashoda te je izvršna analiza uspješnosti poslovanja poduzeća Hoteli Maestral d. d. putem financijskih pokazatelja povezanih s prihodima i rashodima, tj. pomoću izraĉuna i analize pokazatelja likvidnosti, aktivnosti, ekonomiĉnosti i profitabilnosti.The final article summarizes the theoretical determinants, presents the procedures and the specifics of the accounting tracking of revenues and expenditures and explained the basic tools and techniques of analysis of revenues and expenses, ie. the financial results of the business enterprises. Also, the importance of accounting tracking and analysis of realized revenues, expenditures, and financial results of the business enterprises through the financial indicators in the business activity. By confronting and analysis of income and expenditure, the financial result shall be determined and business performance and can be concluded whether stagnant or company develops and does it operates better or worse compared to competing companies and the companies that operate in the same sector of activity and what business decisions should be bring in the future, in order to increase business performance of companies or in making other business decisions. All this in the theoretical part is presented and analyzed in the example of business enterprises Hotels Mistral d. d. In period from 2013. until the end of 2015. year, ie. it is shown in the accounting tracking and an analysis of the structure and dynamics of income and expenses is done, and an analysis of corporate performance of the company Hotel Mistral d. d. through financial indicators related to revenue and expenditure, ie. by means of calculation and analysis of indicators of liquidity, activity, economy and profitability
Entry of the Republic of Croatia to NATO
No full textNATO ili Sjevernoatlantski savez - The North Atlantic Treaty Organisation, je vojno-politički savez, osnovan 4. travnja 1949., potpisivanjem Sjevernoatlantskog sporazuma - The North Atlantic Treaty u Washingtonu. Cilj osnivanja prvenstveno je bilo sigurnosno organiziranje država tadašnje slobodne Europe te njihovo povezivanje u savez sa SAD-om. NATO je osnovalo 12 država, dvije iz Angloamerike, SAD i Kanada, te deset iz Europe - Belgija, Danska, Francuska, Island, Italija, Luksemburg, Nizozemska, Norveška, Portugal i Velika Britanija. Danas se NATO sastoji od 29 drţava članica, od kojih 2 angloameričke te 27 europskih. Hrvatska je prešla dug put u usvajanju i implementaciji reformi kako bi postala punopravna članica NATO-a. U srpnju 2008. godine potpisan je Protokol o pristupanju Hrvatske u NATO, a polaganjem svog ratifikacijskog dokumenta 1. travnja 2009. Hrvatska je postala članicom NATO-a. Članstvom u Partnerstvu za mir Hrvatska je obvezna sudjelovati u NATO mirovnim misijama, čime ispunjava svoje međunarodne obveze u stabilizaciji kriznih žarišta, razvija sposobnosti i interoperabilnosti Oružanih snaga te prenosi prethodno stečena znanja.NATO or North Atlantic Alliance, is military-political alliance, founded on April 4, 1949, by signing the North Atlantic Treaty in Washington. The aim of the founding was primarily is to make the security union of then free European states and their association with the United States. NATO has established 12 countries, two from Anglo-America, the United States and Canada, and ten from Europe - Belgium, Denmark, France, Iceland, Italy, Luxembourg, the Netherlands, Norway, Portugal and the United Kingdom. Today, NATO consists of 29 member states, of which 2 are Anglo-American and 27 are European. Croatia has gone a long way in adopting and implementing reforms to become a full member of NATO. In July 2008, the Protocol on Croatia's NATO Accession was signed, and by the deposit of its ratification document on April 1, 2009, Croatia became a full member of NATO. Membership in Partnership for Peace Croatia is obliged to take part in NATO peacekeeping missions, meeting its international obligations in the stabilization of crisis focuses, developing the capabilities and interoperability of the Armed Forces and transmitting previously acquired knowledge