2537 research outputs found
Sort by
DEVELOPMENT OF RENEWABLE ENERGY SOURCES IN SLAVONIA AND BARANJA REGION
No full textObnovljivi izvori energije (OIE) su alternativni izvori energije koji se nikada ne mogu iscrpiti, već se konstantno obnavljaju. To su prirodni izvori energije, a najpoznatiji su: Sunčeva energija, vjetar, vodne snage, plima i oseka, energija biomase i geotermalna energija. Obnovljivi izvori energije ključni su u borbi protiv klimatskih promjena. Razvojem novih tehnologija dolazi do razvoja korištenja obnovljivih izvora energije. Danas je sva pažnja usmjerena na obnovljive izvore energije, čime su ti oblici energije postali jedan od primarnih interesa gotovo svake države i njezine politike. Strategija energetskog razvitka RH temelji se na ravnoteži između konstantne opskrbe energijom i ostalih zahtjeva vezanih za gospodarsku politiku i politiku zaštite okoliša. Regija Slavonija i Baranja ima velike potencijale za razvitak obnovljivih izvora energije, osobito biomase. Posljednjih desetak godina u ovoj regiji je izgrađeno nekoliko elektrana na bioplin i biomasu i fotonaponskih elektrana, a u planu je izrada i novih objekata. Za pravilnu valorizaciju poljoprivredne biomase potrebno je uložiti puno više rada i financijskih ulaganja u razvoj ovog i drugih oblika obnovljivih izvora energije. U radu su uvodno opisani oblici OIE, njihova glavna svojstva te klasifikacija, uspoređene prilike u svijetu, Europskoj uniji i Hrvatskoj te zakonodavstvo Republike Hrvatske relevantno za područje OIE. Potanje se opisuju potencijali korištenja najpotentnijih oblik OIE u Slavoniji i Baranji, kao i primjeri do sada izvedenih kapaciteta za korištenje OIE na tom prostoru. Zaključno, ističu se najznačajniji koraci koje bi valjalo poduzimati kako bi se ubrzalo korištenje OIE u Hrvatskoj, a ponajprije Slavoniji i Baranji.Renewable energy sources are alternative energy sources that can never be depleted, but are constantly renewed. These are natural energy sources, the most famous being solar energy, wind, water, tides, biomass energy and geothermal energy. Renewable energy sources are key in the fight against climate change. The development of new technologies leads to the development of renewable energy sources. Today, all attention is focused on renewable energy sources, making these forms of energy one of the primary interests of almost every state and its policies. The energy development strategy of the Republic of Croatia is based on the balance between constant energy supply and other requirements related to economic and environmental policy. The regions of Slavonia and Baranja have great potential for the development of renewable energy sources, especially biomass. In the last ten years, several biogas and biomass power plants and photovoltaic power plants have been built in this region, and the construction of new facilities is also planned. For the proper valorization of agricultural biomass, it is necessary to invest much more work and financial investments in the development of this and other forms of renewable energy sources. The paper introduces the forms of RES and their main properties and classification, compares the situation in the world, the European Union and Croatia, and the legislation of the Republic of Croatia relevant to the field of RES. The potentials of using the most potent forms of RES in Slavonia and Baranja are described in detail, as well as examples of capacities for the use of RES in that area. In conclusion, the most important steps that should be taken to accelerate the use of RES in Croatia, and especially in Slavonia and Baranja, are highlighted
Kvaliteta meda u ugostiteljskim objektima Požeško- slavonske županije
No full textCilj rada bio je utvrditi kvalitetu meda u ugostiteljskim objektima. Prikupljeno je petnaest uzoraka meda u petnaest ugostiteljskih objekata i utvrđeno je da se pojavljuju četiri proizvođača različitih šarži. Utvrđeno je da unutar pojedinih šarži ima odstupanja u parametrima kvalitete. Dva uzorka nisu udovoljila uvjetima propisanim u Pravilniku o medu (NN 53/2015, 47/2017) s obzirom na izrazito visoku koncentraciju hidoksimetilfurfurala (HMF-a) od 349, 69 mg/kg (uzorak 4-1) i granične vrijednosti od 43, 26 mg/kg (uzorak 2-1). Na temelju meliosopalinološke analize utvđeno je da uzorak 4-1 nema peludnih zrnaca što ukazuje na patvorenost ili se radi o filtriranom medu, dok su ostali uzorci razvrstani u cvjetni med, kako su i deklariran
ACCOUNTING MONITORING OF CATERING ACTIVITY ON THE EXAMPLE OF THE COMPANY ZLATNI LUG D.O.O.
No full textUgostiteljstvo je gospodarska djelatnost koja uključuje pripremu i prodaju hrane i pića te pružanje usluga smještaja, zabave i rekreacije u specijaliziranim objektima. Obično ju obavljaju tvrtke, obrtnici, trgovci pojedinci i neprofitne organizacije. Razvoj ugostiteljstva usko je povezan sa stvaranjem i širenjem trgovine, pa su se prvi ugostiteljski objekti kao što su svratišta, prenoćišta pojavili u velikim trgovačkim središtima, lukama, hodočasničkim mjestima te poznatim trgovačkim putevima. Ovim radom se prikazuje kako se računovodstveno prati neko ugostiteljstvo, u ovom slučaju poduzeće Zlatni lug d.o.o. koje nudi razne usluge kao što su smještaj, sportski centar, te prateće objekta poput roštilja i parka. Ugostiteljske djelatnosti mogu se obavljati u obliku oporezivanja u skladu sa Zakonom o porezu na dohodak. Prema zakonu, transakcija se smatra neovisnom djelatnošću. Obrtnici su dužni upisati se u registar obveznika poreza na dohodak i utvrditi svoj dohodak na temelju podataka u svojim knjigama i evidencijama poslovnih računa. Ugostitelji prema Zakonu o ugostiteljskoj djelatnosti imaju obvezu poštivati propisano radno vrijeme, moraju očitovati normative kako ne bi postojala razlika između virtualnog i stvarnog stanja robe u ugostiteljskom objektu. Fiskalizacija je niz mjera koje provode porezni obveznici, a čija je svrha omogućiti poreznom uredu učinkovitije praćenje prometa putem interneta te spriječiti utaju poreza i boriti se protiv nelojalne konkurencije. Provodi se računalnim povezivanjem internetskim sustavom Porezne uprave Republike Hrvatske.Catering is an economic activity that includes the preparation and sale of food and beverages and the provision of accommodation, entertainment and recreation services in specialized facilities. It is usually performed by companies, craftsmen, individual traders and non-profit organizations. The development of catering was closely connected with the creation and expansion of trade, so the first catering facilities such as inns, lodgings appeared in large shopping centers, ports, pilgrimage sites and famous trade routes. This paper shows how the accounting of a catering company, in this case the company Zlatni lug d.o.o. which offers various services such as accommodation, sports center, ancillary facilities such as barbecue and park. Catering activities can be performed in the form of taxation in accordance with the Income Tax Act. By law, a transaction is considered an independent activity. Craftsmen are obliged to register in the register of income taxpayers and determine their income on the basis of data in their books and records of business accounts. According to the Law on Catering Activity, caterers have the obligation to respect the prescribed working hours, they must state the norm so that there is no difference between the virtual and the actual condition of the goods in the catering facility. Fiscalization is a series of measures implemented by taxpayers, the purpose of which is to enable the tax office to more effectively monitor online transactions, prevent tax evasion and fight against unfair competition. It is carried out by computer connection to the Internet system of the Tax Administration of the Republic of Croatia
Usage of nutritional supplements for individuals with Down syndrome
No full textDown syndrome (DS), as one of the most common genetic disorders, is associated with numerus issues re-garding physical and mental development. The introduction of nutritional supplementation in extremely high doses to the everyday routine of individuals with DS is one of the most controversial ideas proposed for the improvement of their physical and intellectual life. Although nutritional supplementation for DS was first proposed in 1940s, it gained popularity during the 1990s. Ever since, an enormous amount of research has become available on the Internet to support this claim, even explaining biochemical pathways relevant for the sustainability of the theory. At the same time, numerous papers which refute this theory and warn of the potential risks have been published, but many of them are not available for the wider population since access to scientific databases is often locked. Thus, parents and caregivers of individuals with DS are left without ac-cess to information relevant for their decision-making regarding the usage of supplementation. In this paper, a review of the newest research and conclusions regarding nutritional supplementation in DS is presented
ADDITIVES IN CANDIES
No full textPrehrambeni aditivi su tvari poznatog sastava, koje nisu hrana, nego se dodaju namirnicama prilikom proizvodnje, transporta, oblikovanja, prerade i čuvanja hrane. Dodavanjem aditiva u hranu postiže se tehnološka i organoleptička kvaliteta proizvoda te se produžava rok trajanja hrane tako što se sprječava njezino kvarenje. Prema porijeklu aditivi se dijele na one prirodnog porijekla i sintetizirane. Prema funkcionalnosti se dijele na 24 različite kategorije koje su navedene u ovom radu te pojedine i detaljnije opisane. Upotreba aditiva regulirana je Zakonom o prehrambenim aditivima, aromama i prehrambenim enzimima NN 39/2013 koji sadrži sve zahtjeve koji osiguravaju sigurnu upotrebu aditiva u prehrambenoj industriji. U sklopu završnog rada provedena je i anketa pod nazivom “Istraživanje poznavanja prehrambenih aditiva i stavova potrošača u Republici Hrvatskoj“, pri čemu je poseban naglasak stavljen na aditive u bombonima, kako bi se dobio uvid u poznavanje pojma aditiva među potrošačima te njihovo stajalište o istima.Food additives are substances of known composition, which are not food, but are added to foods during the production, transport, shaping, processing and storage of food. By adding additives to food, we get the technological and organoleptic quality of the product is achieved and the expiration date of food is extended by preventing its spoilage. According to the origin, the additives are divided into those of natural origin and synthesized. According to functionality, they are divided into 24 different categories that are listed in this paper and some of them described in more detail. The use of additives is regulated by the law of food additives, flavorings and food enzymes NN 39/2013, which contains all the requirements that ensure the safe use of additives in the food industry. As part of this study, a survey entitled "Research on the knowledge of food additives and consumer attitudes in the Republic of Croatia", where special emphasis is put on additives in candies, was conducted, in order to gain insight into the knowledge of the concept of additives among consumers and their views on them
LABOR MARKET IN THE REPUBLIC OF CROATIA THROUGH EMPLOYMENT MEDIATION
No full textOvaj završni rad je fokusiran na tržište rada u Republici Hrvatskoj kroz posredovanje pri zapošljavanju. Tržište rada je važno za gospodarstvo naše zemlje i postoji veliki broj faktora koji utječu na njega. Ponuda i potražnja radne snage čine odrednicu tržišta rada a najvažnije institucije su Hrvatski zavod za zapošljavanje i Zakon o tržištu rada. Posredovanje pri zapošljavanju je primarna djelatnost Hrvatskog zavoda za zapošljavanje ali i privatnih agencija za zapošljavanje. U konačnici su opisane aktivne politike zapošljavanja i njihov učinak.This final paper is focused on the labor market in the Republic of Croatia through employment mediation. The labor market is important for the economy of our country and there are a number of factors that affect it. The supply and demand of labor form the determinant of the labor market and the most important institutions are the Croatian Employment Service and the Labor Market Act. Employment mediation is the primary activity of the Croatian Employment Service, but also of private employment agencies. Finally, active employment policies and their impact are described
ACCOUNTING MONITORING OF ASSETS ON THE EXAMPLE OF BUDGETARY USER MUNICIPAL VELIKA
No full textTema koju ćemo razraditi u ovom radu je računovodstveno praćenje imovine proračunskog korisnika. Proračun je dokument koji služi pri planiranju prihoda i primitaka, te utvrđivanja rashoda i izdataka za jednu poslovnu godinu. Financijska izvješća se sastavljaju prema određenim normama i pravilima proračunskog računovodstva. U Republici Hrvatskoj od 2002. godine je došlo do mnogih promjena oko proračuna, odnosno glavne knjige i računskog plana. Zbog toga se počelo primjenjivati novi koncept proračunskog računovodstva. Te promjene su bile pozitivne promjene, a računovodstvo je time dobilo aktivniju ulogu u proračunskim procesima. Kod proračunskih korisnika imovina se dijeli na financijsku i nefinancijsku imovinu. Nefinancijsku imovinu dijelimo na proizvedenu imovinu i neproizvodnu imovinu.The topic we will elaborate of final dissertation is accounting monitoring of the budget user's assets. The budget is a document that serves to plan revenues and receipts, and determine expenditures and expenses for one business year. Financial statements are prepared according to certain norms and rules of budget accounting. In the Republic of Croatia, since 2002, there have been many changes around the budget, is the general ledger and the chart of accounts. Therefore, a new concept of budget accounting began to be applied. These changes were positive changes, and accounting thus gained a more active role in budget processes. For budget users, assets are divided into non-financial and financial assets. Non-financial assets are divided into produced and non-produced asset
DIRECT AGE DISCRIMINATION OF OLDER AND YOUNG EMPLOYEES IN THE SCIENTIFIC AND HIGHER EDUCATION SYSTEM OF THE REPUBLIC OF CROATIA
No full textAge discrimination comes to the fore at all stages of the employment process and can imply a number of negative consequences for both young and older people.
The goal of this paper is to check the existence of direct age discrimination of older and young workers in the hiring process in the system of science and higher education of the Republic of Croatia. The paper should answer the questions of whether and to what extent respondents have ever personally experienced discrimination in employment by being told or written that they are too young or too old.
In order to achieve the said goal, an empirical research was conducted, and employees of two Croatian universities were selected for the research group: Josip Juraj Strossmayer University of Osijek and the University of Rijeka.
Data collection was conducted using an onlinequestionnaire posted on the Google Drive platform between May 29 and June 21, 2017. The list of contacts and e-mail addresses of the respondents were obtained from the official websites of the constituent universities and theirRectors’ offices, and a total of 2958 addresses were identified: 1506 at the University of Rijeka and 1452 addresses at the Josip Juraj Strossmayer University in Osijek.
The empirical research results indicated the following:
1. 12.97% of respondents experienced direct age discrimination in the hiring process by being told/informed in writing that they were too young 2. 7.52% of respondents experienced direct age discrimination in the hiring process by being told/informed in writing that they were too old 3. there is a statistically significant difference between respondents with regard to age. Elderly respondents were more likely to experience direct age discrimination by being told/informed in writing that they were too old 4. there is a statistically significant difference between respondents with regard to years of service. Respondents who were told/informed in writing in the hiring process that they were too old on average have more years of work experience (21,05 years) than those who were not told/informed in writing (15, 47 years
Značaj samoniklih voćnih vrsta u održivom razvoju ruralnih područja Požeške kotline
No full textRuralnom području Hrvatske pripada oko 91, 6% površina i oko 47, 6% stanovništva. Cilj rada je utvrditi koje se samonikle voćne vrste nalaze u Požeškoj kotlini te kako se mogu upotrijebiti u održivom razvoju ruralnih područja tog kraja. Analizom je utvrđeno 75 samoniklih voćnih vrsta koje su zastupljene u 12 porodica i 23 rodova. Najvećom brojnošću samoniklih voćnih vrsta izdvaja se porodica Rosaceaea. Od životnih oblika najzastupljeniji su fanerofiti, a prema flornim elementima kultivirane i adventivne biljke. Obzirom na veliki broj samoniklih voćnih vrsta u Požeškoj kotlini one bi se mogle koristiti za dobivanje visokokvalitetnih plodova, za pošumljavanje i sprečavanje erozije, kao dekorativne vrste, kao značajna pčelinja paša, a značajno može biti i sakupljanje plodova samonikog voća
CREATING AND EXECUTING A BUDGET OF LOCAL AND REGIONAL SELF-GOVERNMENT UNITS IN CROATIA
No full textOvaj rad bavi se obradom teme „Izrada i izvršavanje proračuna jedinica lokalne i područne“ (regionalne) samouprave u Hrvatskoj“. Samim radom istražen je pojam proračuna te njegove karakteristike i ciljevi. Uz navedeno istražen je i postupak pripreme i donošenja proračuna te je isti prikazan kroz uloge tijela Požeško-slavonske županije te sadržaj županijskog proračuna. Također, kroz istraživanje i utvrđivanje ostvarenih prihoda i primitaka te rashoda i izdataka Požeško-slavonske županije prikazano je financiranje područne (regionalne) samouprave. Odnosno, prikazane su vrste prihoda i primitaka te rashodi i izdatci koji se financiraju ostvarenim sredstvima. Samim time, rad prikazuje način na koji lokalna i područna (regionalna) samouprava zadovoljava javne potrebe građana.This final paper deals with processing of the topic „Preparation and execution of the budget of local and regional self-government in Croatia”. Therefore, the concept of the budget as well as its features and objectives was researched in the paper. In addition to the above, the procedure of preparation and adoption of the budget was researched and it was presented through the roles of the Požega-Slavonia County bodies and the content of the county budget. Also, through the research and determination of revenues and receipts, as well as expenditures and expenses of Požega-Slavonia County, the financing of regional self-government is presented. Also, the paper shows the types of revenues and receipts and expenses and expenditures that are financed with realized funds. Furthermore, the paper shows the way in which local and regional self-government finances the public needs