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Management of Croatian Public Higher Education Institutions Based on Performance Measurement
No full textTo responsibly manage higher education institutions' business, public managers need to dispose of budget funds rationally. Responsible management needs to have quality and timely information based on measuring and monitoring performance. This paper has two main aims. The first aim is to analyze the importance of measuring higher education performance in general and provide an overview of higher education performance indicators in selected countries. Through literature review, we analyzed performance measurement in higher education of Australia, Canada, the UK, the Netherlands, Finland, Romania, and Poland. Through a review of the literature, it is concluded that performance measurement exists in higher education and is used for management purposes in the observed countries. The second aim is to investigate whether the management of the public higher education institutions in Croatia is based on performance measurement results. To meet this goal, an empirical study was conducted. Research conducted in the Croatian public higher education has also shown a certain level of awareness of the need to measure performance and use measurement results in management processes
Anketno istraživanje o utjecaju virusa COVID-19 na konzumaciju plodova voća
No full textKonzumacija voća doživjela je ogroman porast u proteklom desetljeću obzirom da rezultati brojnih istraživanja ukazuju na pozitivan učinak sastojaka voća na zdravlje čovjeka. Širenje novog korona virusa, SARS-CoV-2 i bolesti COVID-19 uzrokuje neviđen učinak na sva tržišta hrane, uključujući tržište voća i povrća. Cilj istraživanja bio je utvrditi da li pandemija virusom COVID-19 ima utjecaj na konzumaciju plodova voća. Istraživanje je provedeno putem Google obrasca unutar kojeg je provedena anketa koja je potom objavljena na društvenoj mreži Facebook. Dobiveno je ukupno 463 odgovora. Na pitanje da li smatraju da konzumacija voća utječe na stanje imunološkog sustava 97, 2 % ispitanika je odgovorilo potvrdno, što dovoljno govori o dovoljno educiranosti i važnosti konzumacije voća. Prema provedenoj anketi 85, 1 % ispitanika smatra da situacija uzrokovana virusom COVID -19 nije otežala nabavu svježeg voća. 86, 4% ispitanika smatra da im se nisu promijenile prehrambene navike vezane za konzumaciju voća za vrijeme pandemije uzrokovane virusom COVID- 19
BUSINESS PERFORMANCE INDICATORS BASED ON FINANCIAL STATEMENTS
No full textPomoću financijskih izvještaja procjenjuje se uspješnost poslovanja ciljanog poduzeća. Osim mogućnosti uvida u uspješnost poslovanja poduzeća donose se i poslovne odluke za budućnost poduzeća. Financijski pokazatelji pomoću kojih se analizira uspješnost poslovanja su pokazatelji likvidnosti, zaduženosti, aktivnosti, ekonomičnosti, profitabilnosti, investiranja i drugi. Nakon izrade financijske analize poduzeće konkretno zna koje su mu slabe strane i može lakše doći do rješenja problema. Analiza uspješnosti poslovanja provedena je na poduzeću A d.o.o., u radu se izračunavaju pokazatelji financijske analize i dodatne potrebne informacije o poduzeću koje su javno dostupne stranicama Sudskog registra i Fina.hr. Podatci su prikazani u tablicama te analizirani u grafovima kako bi se lakše iščitale potrebne informacije.The financial statements are used to assess the performance of the target company. In addition to the possibility of insight into the business performance of the company, business decisions for the future of the company are made. Used financial indicators to analyze business performance are indicators of liquidity, indebtedness, activity, economy, profitability, investment and others. The business performance analysis was conducted at the company A d.o.o., the necessary information about the company is available publicly on the pages of the Court Register and Fina.hr
Regulatory Systems of Selected European Union Member States in Covid-19 Pandemic Management and Lessons for the Future
No full textThe European Union (EU) actively responded to the pandemic and the consequences of the pandemic in different areas of human activity (health, economic, social, etc.) adopting a series of regulations, measures and guidelines in different fields. EU member states acted in accordance with EU regulations and within their own legal system and the management structures. The aim of this paper was to analyze ten selected EU member states and their regulatory responses in the approach to pandemic control in relation to the mortality rate per million inhabitants on January 15, 2021. The following hypothesis was set: The regulatory systems and management structures of selected EU member states in the framework of the management of the COVID-19 pandemic have been successfully set up and implemented and have contributed to the lower mortality rate per million inhabitants until January 15, 2021. Ten EU countries were selected for the study according to their mortality rate per million in- habitants on January 15, 2021. Besides Croatia (average mortality), research included three member states with high (Belgium, Slovenia, Czechia), three with average (Hungary, Austria, Slovakia) and three with low mortality rate per million inhabitants (Ireland, Denmark, Finland). All available data from EU and ten selected countries were collected and analyzed: about legal framework for crisis management, regulatory powers, level of decentralization in the health care system and whether the timeline of the pandemic control criteria according to the Institute for Health Metrics and Evaluation (IHME) was adequately set. Data were analyzed in Microsoft Office Excel. Given the obtained results, hypothesis can be considered only partially proven. The legal frame- work used by studied EU countries for adopting pandemic control measures was not consistently associated with morality rate in this research. All studied EU countries used legal framework that existed prior to the COVID-19 pandemic, four of them had states of emergency provided in the Constitution (Czechia, Hungary, Slovakia and Finland), four of them effectively declared statutory regimes (Slovenia, Hungary, Croatia, Slovakia), and Belgium adopted pandemic control measures using special legislative powers. Three studied countries (Austria, Denmark, Finland) had high level of decentralized decision making in health sector and lower COVID-19 mortality rate. In the first pandemic wave (start in March, 2020) all studied countries respected the timeline in adopting pandemic control measures according to the IHME criteria. In the second pandemic wave (start in October, 2020) only four countries (Czechia, Ireland, Denmark, Finland) respected the timeline in adopting pandemic control measures and three (Ireland, Denmark, Finland) were in low mortality group. Within the concluding considerations of the studied countries and in their pandemic management models, Finland and Denmark were recognized as the most successful with lowest COVID-19 mortality rates. Long tradition of Public Health, decentralized health care decision-making, high level of preparedness in crisis management and adequate timeline in implementation of the pandemic control measures led to lower mortality in COVID-19 pandemic. In the future EU could take even more active role within its legal powers and propose scientific based approach in crisis management to help countries implement measures to preserve lives of EU citizens
FINANCIAL STATEMENT ANALYSIS OF BUDGETARY USERS
No full textTemeljna financijska izvješća javnog sektora su izvor podataka i informacija o trošenju javnog novca, a to su: Bilanca, Izvještaj o prihodima i rashodima, primicima i izdacima, Izvještaj o rashodima prema funkcijskoj klasifikaciji, Izvještaj o promjenama u vrijednosti i obujmu imovine i obveza, Izvještaj o obvezama i Bilješke. S obzirom na sveobuhvatnost financijskih izvještaja u javnom sektoru, cilj ovoga rada je prikazati opseg i značajnost financijskog izvještavanja na primjeru odabranog proračunskog korisnika. U smislu proračunskog sustava u Republici Hrvatskoj, ključni temelj je Zakon o proračunu, kojim se planira, izrađuje, donosi i izvršava proračun, te sve ostalo što ima veze sa upravljanjem javnim financijama. Proračun kao sustavni pregled planiranih prihoda i rashoda države u određenom vremenskom razdoblju, obuhvaća državni proračun, proračun jedinica lokalne i područne (regionalne) samouprave i njihove proračunske korisnike te izvanproračunske fondove. Proračunskim korisnicima se smatraju državna tijela, ustanove, proračunski fondovi i mjesna samouprava čiji se materijalni rashodi ili rashodi za zaposlene osiguravaju u proračunu. Svi subjekti unutar općeg proračuna su obvezni voditi proračunsko računovodstvo i sastavljati financijske izvještaje u sustavu proračunskog računovodstva.Financial statements in public sector are source of data and information about public money spending. These are balance sheet, income and outcome statement, receipts and expenses, outcome statement based on functional classification, statement in value changes, amount od goods and liabilities, liability statement and notes. Concerning comprehensiveness of the financial statement in public sector, the goal of this project is to show extent and significance of financial statement on an example of a budget user. When observing budget system in Croatia, the key in creating one is budget law which defines planning, creating, voting and executing budget plan and everything that has to do with public money management. The budget includes review in incomes and expenses of the state in a certain period, it has state budget and its budget users and extrabudgetary fonds. Budget users are state departments, institutions, budget fonds and local self-governments whose material expenses or employee expenses are assured in the budget. All subjects in the budget are obligated to do budget accounting and to do financial statements in the system od budget accounting
POSITIONING PODRAVKA PRODUCT IN THE AREA OF KOPRIVNICA-KRIŽEVCI COUNTY
No full textOvaj rad je usmjeren prema prikazivanju pozicioniranja Podavkinih proizvoda na policima trgovina u Koprivničko – Križevačkoj županiji. U današnje vrijeme broj proizvoda u prodavaonicama se stalno povećavaju. Definiraju ih njihova cijena, kvaliteta, pakiranje, način prezentacije i mnogo sličnih psiholoških čimbenika. Veoma mali aspekti rade razlike zato imamo razne politike određivanja cijena prema kojima se može zaključiti kvaliteta proizvoda. U ovom slučaju definiraju se politike određivanja cijena poduzeća Podravka d.d. koja je jedan od lidera na domaćem tržištu. U budućnosti Podravka ima veoma velike mogućnosti na tržištu zbog svoje prepoznatljivosti i kvalitete.This work is aimed at showing te positionong of Podravka d.d. poducts on store shelves in Koprivnica – Križevci county. Nowadays, the number of products in stores is constantly increasing. They are defined by their price, quality, packaging, mode of presentation and many similar psyhological factores. Very few aspects make a difference so we have various pricing policies by which product quality can be inferred. In this case the pricing policies of Podravka d.d. which is one of the leaders in the domestic market are defined. In the future, Podravka d.d. has very good opportunities on the market due to its recognisability and quality
Weed Community in a Conventionally-Grown Olive Orchard Vs. Weed Community in Consociation with Pyrethrum (Tanacetum cinerariifolium (Trevir.) Sch. Bip.)
No full textOn the experimental plots of the Institute of Agriculture and Tourism in Poreč, weed communities were analyzed in a conventionally‐grown olive orchard and in consociation with pyrethrum. Phytocenological surveys were conducted in March, June, and September using the Braun-Blanquet Cover Abundance Scale. Altogether, 54 species of vascular plants were recognized in both orchards. However, in a conventionally‐grown olive orchard, 27 were identified, whereas 42 weed species were identified in consociation with pyrethrum. Only 15 weeds were common to both orchards. Between both olive orchards, significant differences existed regarding the floristic and community diversity metrics. In consociation with pyrethrum as a cover crop, olive orchard had a more stable weed community during the season, while two weed species, Mercurialis annuua L. and Medicago arabica (L.) Huds., dominated in a conventionally‐grown orchard in the fall. The weed communities in both orchards significantly differ considering the appearance season (spring, summer, and fall). An autumnal weed community in a conventionally‐grown olive orchard was more diverse, more abundant, and with a more distinct floristic composition than a weed community in the spring and summer periods. However, an olive‐orchard weed community in consociation with pyrethrum also differed regarding the season, but a Canonical Correspondence Analysis (CCA) demonstrated a clear separation of a more diverse estival weed community than the one observed in the spring and summer
INFLUENCE OF GRAPE THINNING ON CHEMICAL COMPOSITION OF CHARDONNAY MUST
No full textMetoda prorjeđivanja grozdova provedena je na kultivaru Chardonnay uzgajanom u vinogorju Kutjevo na južnim obroncima Papuka. Tretmani u istraživanju su bili kontrolni tretman bez odstranjenih grozdova (nereducirani urod) i reducirani tretman. Cilj ovog rada bio je odrediti kako postupak prorjeđivanja grozdova utječe na kinetiku dozrijevanja grozdova te kakvoću mošta kultivara Chardonnay. Tijekom mjesec dana praćen je udio šećera i ukupna kiselost u grožđu tijekom dozrijevanja. U moštu su određeni slijedeći parametri: gustoća, ukupna kiselost, hlapiva kiselost, vinska, jabučna i mliječna kiselina, pH, reducirajući šećeri, ekstrakt, glukoza, fruktoza, glicerol, alfa amino dušik, amonijačni dušik te kalij. Zaključeno je da se metoda ne može smatrati opravdanom s tehnološkog i ekonomskog stajališta zbog smanjenja prinosa, a nema značajne razlike u kakvoći mošta. Značajnija razlika je samo u parametrima pH, mliječne kiseline i amonijačnog dušika.The method of cluster thinning was applied to the Chardonnay cultivar grown at Kutjevo wine-hills on the southern slopes of Papuk. The research consisted of two treatments: Control (unreduced yield) and Reduced treatment. The goal of this paper was to determine the ways in which cluster thinning effects the maturation kinetics and must quality of the Chardonnay. Prior to the harvest, sugar content and total acidity of the grapes were observed for a month. Following parameters have been determined in the must: density, total acidity, volatile acidity, tartaric acid, malic acid, lactic acid, pH, reducing sugars, extract, glucose, fructose, glycerol, alfa amino nitrogen, ammonia nitrogen and potassium. The research showed that the cluster thinning method is not justifiable from technological or economic standpoints as it reduces the yield, and does little to improve must quality. Only several parameters (pH, lactic acid and ammonia nitrogen) have been improved with any significance
WOMEN´S ENTREPRENEURSHIP - OPPORTUNITIES AND CHALLENGES
No full textU ovom završnom radu opisana je i analizirana tematika ženskog poduzetništva, te mogućnosti i prilike razvoja ženskog poduzetništva. U radu se kroz nekoliko poglavlja daje pregled povijesnog razvoja ženskog poduzetništva, opisuju se čimbenici razvoja ženskog poduzetništva, te se analizira stanje ženskog poduzetništva u Republici Hrvatskoj. U završnom dijelu rada navodi se nekoliko primjera iz prakse (opisat će se primjeri poduzetnica kao što su Coco Chanel i Oprah Winfrey, a i primjer iz naše okoline koji se odnosi na poduzetnicu iz Pleternice Mateju Đaković).In this the graduate thesis paper the topic of women's entrepreneurship is described and analyzed, as well as the possibilities and opportunities for the development of women's entrepreneurship. The graduate thesis paper provides an overview of the historical development of women's entrepreneurship, describes the factors of the development of women's entrepreneurship, and analyzes the state of women's entrepreneurship in the Republic of Croatia. In the final part of the graduate thesis paper, several examples from practice are given (examples of entrepreneurs such as Coco Chanel and Oprah Winfrey will be described, as well as an example from our environment that refers to the entrepreneur from Pleternica Mateja Đaković)
FINANCING OF CROATIAN RAILWAYS
No full textRazdvajanjem HŽ-a postoje tri zasebna i samostalna poduzeća, i to HŽ Cargo d.o.o., HŽ Putnički prijevoz d.o.o. i HŽ Infrastruktura d.o.o. HŽ Cargo d.o.o. je društvo u „100%-tnom vlasništvu Republike Hrvatske koje se bavi javnim željezničkim prijevozom i prijevozom tereta u domaćem i međunarodnom željezničkom i kombiniranom prometu. Osnovna djelatnost HŽ Putničkoga prijevoza jest obavljanje javnoga prijevoza putnika u unutarnjem i međunarodnom željezničkom prijevozu. HŽ Infrastruktura upravlja željezničkom infrastrukturom u RH. Uslijed posljedica Korona virusa i potresa u sva tri poduzeća došlo je do smanjenja planiranih prihoda za 2020. godinu te su planirani prihodi u državnom proračunu manji od planiranih rashoda, što rezultira planiranim manjkom za 2020. godinu. U projekcijama za 2021. g. i 2022. g. također su planirani manji prihodi u odnosu na rashode.With the separation of HŽ, there are three separate and independent companies, namely HŽ Cargo l.l.c., HŽ Putnički prijevoz d.o.o. and HŽ Infrastruktura l.l.c. HŽ Cargo l.l.c. is a company „100% owned by the Republic of Croatia“ which deals with public railways transport and freight transport in domestic and international railway and combined transport. The main activity of HŽ Putnički prijevoz is to perform public transport of passengers in domestic and international railway transport. HŽ Infrastruktura manages the railway Infrastructure in the Republic of Croatia. Due to the consequences of the Corone virus and the earthquake in all three companies planned revenues for 2020 decreased and planned revenues in the state budget are lower than planned costs, which results in the planned deficit for 2020. In the projections for 2021 and 2022, lower revenues compared to expenditures are also planned