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Challenges of Transfer of Intangible Assets in Digital Companies: Case Study of European Union Market
No full textThe digital economy is growing fast, especially in Europen Union. Yet the meaning and metrics of the digital economy are both limited and divergent. The aim of this paper is to review what is currently known in order to develop a definition of the digital economy, and an estimate of its size and current e-business models. The core of the digital economy is the ‘digital sector’: the IT/ICT sector producing foundational digital goods and services. Digital technologies are transforming our world and having an important impact on taxation systems. They help to improve their management, offering solutions to reduce administrative burdens, facilitate collaboration between tax authorities, and address tax evasion. There is an accelerating trend of countries testing or planning to implement alternative approaches to ensure effective taxation of the digital economy, so paper presents current research on exampe of Europan Union members
TRADITION OF PRODUCTION AND CONSUMPTION KULENA IN BARANJA
No full textHrvatska je zemlja koja ima veliki broj tradicionalnih prehrambenih proizvoda, koji su rezultat njene zemljopisne, klimatske, povijesne i kulturne specifičnosti. Baranja, kao jedna od pokrajina Hrvatske, poznata je po svojoj specifičnoj tradiciji proizvodnje prehrambenih proizvoda. Baranjci su se od davnina bavili svinjogojstvom, a rezultat toga je proizvodnja raznih vrsta prerađevina od svinjskog mesa kao što su: salame, kobasice, slanina, šunka, čvarci, tlačenice i dr., ali njihov najpriznatiji proizvod je Baranjski kulen. Baranjski kulen je tradicionalni suhomesnati proizvod koji se proizvodi od 80-tih godina 19. stoljeća. Njegova intenzivnija proizvodnja zabilježena je krajem 19. i početkom 20. st. Preteča Baranjskog kulena je Panonski kulen koji se nekada proizvodio u Karancu u mesnici Geze Baranasa. Za proizvodnju Baranjskog kulena između ostalih začina koristi se i bijeli papar, što predstavlja osnovnu razliku u odnosu na Slavonski kulen. Zbog svoje kvalitete i specifične recepture nositelj je Zaštićene oznake zemljopisnog podrijetla na razini Europske unije.Croatia is a country with a large number of traditional food products that are the result of its geographical, climatic, historical, and cultural specificities. Baranja, as one of Croatia's regions, is known for its specific tradition in making food products. Baranja's people have been pig farmers since old times, and the making of various pork-based products such as salami, sausage, bacon, ham, greaves, scrapple, and others is the result. However, their best-known product is the Baranja kulen. Baranja kulen is a traditional dry-cured meat product that has been made since the 1880s. The peak of Baranja kulen production was recorded at the end of the 19th and the beginning of the 20th century. The precursor to the Baranja kulen is the Pannonian kulen that used to be made in Karanac, at the butcher shop of Gezo Baranas. To make the Baranja kulen, among other spices, white pepper is used, which makes the fundamental difference between the Baranja and the Slavonian kulen. Its high-quality and a specific recipe make it a holder of the protected geographical indication at the level of the European Union
APPLICATION OF DEEP LEARNING
No full textIn the last decade, there has been a significant increase in the number of papers related to machine learning and the application of machine learning in various fields of science. Belmonte et al. observed that between 2010 and 2018, the growth in the number of papers related to machine learning topics and big data was exponential. They analysed 4240 scientific publications from the Web of Science citation database [1]. Xu et al., in the analysis of publications in the International Journal of Machine Learning and Cybernetics, noted that from 2010 to 2017, the number of publications, the cooperation rate, the total number of authors, and the degree of cooperation had shown an increasing trend [2]. Dokic et al. analysed the publication of papers in which deep learning is applied in the field of agriculture and noticed that the first papers were published in 2014, and in the second half of the second decade of the 21st century, exponential growth in the number of published papers was observed [3]. The objectives of this paper are primarily to analyze the literature related to the application of deep learning in apple growing, to propose the division of these papers depending on the area, and to analyze the observed trends in publishing papers related to this topic. In the analysis, only papers published in scientific journals were considered, and the condition is that they be found in the citation databases of the Web of Science or Scopus. The second section gives a brief overview of deep learning and its development and a presentation of the importance of apple growing in agriculture. The third section is an overview of papers that use deep learning methods and solve some problems in growing apples. The third section is divided into four parts, depending on the area the paper deals with. The fourth section is a discussion and conclusion
THE QUALITY OF DRINKING WATER IN PRIVATE WELLS IN THE CITY OF LIPIK
No full textU ovom radu provedeno je utvrđivanje kvalitete vode privatnih zdenaca na području grada Lipika pomoću mikrobioloških i fizikalno kemijskih pokazatelja. Prikupljena su četiri uzorka vode koja su ispitana u ekološkom laboratoriju Zavoda za Javno Zdravstvo u Požegi. Cilj ovog rada je ispitati i utvrditi zdravstvenu ispravnost i kvalitetu vode privatnih zdenaca te pomoću pokazatelja utvrditi udovoljavaju li rezultati preporučenim MDK vrijednostima. Određivali su se slijedeći mikrobiološki parametri: ukupne koliformne bakterije, Escherichia coli, enterokoki, ukupan broj kolonija na 22 °C te ukupan broj kolonija na 36 °C. Od fizikalno kemijskih parametara određivani su: boja, mutnoća, električna vodljivost, miris, okus, temperatura, koncentracija vodikovih iona, utrošak kalijeva permanganata, kloridi, nitrati, nitriti, amonijak, ukupna tvrdoća vode te ukupno željezo, mangan i aluminij. Iz dobivenih rezultata može se zaključiti kako uzorci prekoračuju preporučene MDK vrijednosti te se iz tog razloga voda svih uzetih uzoraka smatra neispravnom i neprihvatljivom za konzumaciju.In this work the water quality of private wells in the area of the City of Lipik was determined using microbiological and physicochemical indicators. Four water samples were collected and tested in the ecological laboratory of the Institute of Public Health in Požega. The purpose of this paper is to examine and determine the health and water quality of private wells and to use indicators to determine whether the results meet the recommended MDK values. The following microbiological parameters were determined: total coliform bacteria, Escherichia coli, enterococci, total number of colonies at 22 ° C and total number of colonies at 36 ° C. From the physico chemical parameters were determined: color, turbidity, electrical conductivity, odor, taste, temperature, concentration of hydrogen ions, consumption of potassium permanganate, chlorides, nitrates, nitrites, ammonia, total water hardness and total iron, manganese and aluminum. From the obtained results it can be concluded that the samples exceed the recommended MDK values and for this reason the water of all samples taken is considered defective and unacceptable for consumption
THE ROLE AND IMPORTANCE OF TAX REVENUE IN FINANCING PUBLIC NEEDS IN CROATIA
No full textTemeljem analize, zakonskih propisa te stručne literature i službenih stranica, napravljena je analiza poreznog sustava u Republici Hrvatskoj. Republiku Hrvatsku obilježava pluralni porezni sustav, a njegovo je nastajanje započelo pri osamostaljenju države te se odvijalo u nekoliko etapa. Istraživanje je pokazalo kako se proračun države u Republici Hrvatskoj najvećim dijelom puni putem plaćanja poreza i trošarina, iz čega se može zaključiti kako je plaćanje poreza zajedno s trošarinama od izuzetne važnosti za funkcioniranje države i financiranje javnih potreba.Based on the analysis, legal regulations and professional literature and official websites, an analysis of the tax system in the Republic of Croatia was made. The Republic of Croatia is marked by a plural tax system, and its formation began with the independence of the state and took place in several stages. The research showed that the state budget in the Republic of Croatia is mostly filled through the payment of taxes and excise duties, from which it can be concluded that the payment of taxes together with excise duties is extremely important for the functioning of the state and financing public needs
E-integrated Marketing Communication of Micro Enterprises
No full textThe subject of research in this paper are micro- enterprises as important factors of any national economy. The importance of small and micro- enterprises was determined, and the process of e- integrated marketing communication was defined using methods of analysis and synthesis and empirical and modelling methods. The research aims to determine the characteristics of micro- enterprises in the national economy and define the marketing process using information technologies. In micro-enterprises, the owner is the manager and thus the bearer of all creative and managerial business responsibilities, even in marketing. Accordingly, the organization of integrated marketing is defined first, and then, based on the researched possibilities of Internet technologies, integrated marketing communication as an organizational model for the efficient conduct of the process. In this way, it is possible to conduct marketing activities with minimal costs in a micro company
MICROBIOLOGICAL ANALYSIS OF COOKED SAUSAGES
No full textMesnoj industriji cilj je proizvodnja sigurnih i kvalitetnih proizvoda uz optimalno korištenje svojih sveukupnih resursa. Stoga su poduzete sve mjere u osiguranju sigurnosti proizvoda, te se započelo s primjenom analize rizika i nadzora nad kritičnim kontrolnim točkama kako bi se sustavno analizirali svi koraci proizvodnog procesa i uvele prevencijske mjere, u cilju kontrole cjelokupnog proizvodnog procesa i stvorila zaštita potrošača s obzirom na prisutnost patogena i potencijalnih uzročnika trovanja hranom i to vrste Aerobne mezofilne bakterije, Salmonella spp., Enterobacteriaceae, Staphylococcus aureus, sulfitoreducirajuće klostridije i Listeria monocytogenes. Predmetno istraživanje provodilo se u mesnoj industriji, u tehnološkom procesu proizvodnje obarenih kobasica – hrenovke, frankfurter i pariška kobasica. Rezultati istraživanja ukazuju na proizvodnju sigurne hrane što je danas cilj svake prehrambene industrije i uvjet izlaska proizvoda na svjetsko tržište.Meat industry's goal is producing safe, high quality products, whilst optimally using all of its' resources. This is why all the measures to ensure safety of the product are actioned. Using risk analysis and overseeing of all critical points has been started to ensure detailed analysis of all steps of the manufacturing process and introduce preventative measures. With the end result being control of the whole process and consumer protection in regards to presence of pathogens and potential food poisoning causes, especially Aerobic mesophilic bacteria, Salmonella spp., Enterobacteriaceae, Staphylococcus aureus, sulfite-reducing Clostridium and Listeria monocytogenes. Subject research was done in the meat industry, on a technological process of producing cooked sausages - hot dogs, frankfurters and Parisienne sausages. Results of the research show production of safe food, which is every food manufacturer's goal and a prerequisite for exporting products onto the global market
FINANCIAL ANALYSIS OF CROATIAN STRUCTURAL ENGINEERING INDUSTRY
No full textGrađevinski sektor najstarija je i najznačajnija grana tehnike, a bavi se građenjem svih vrsta cesta, pruga, arhitektonskih zgrada i drugog. Građevinarstvo se općenito dijeli na visokogradnju i niskogradnju. Visokogradnji pripadaju stambeni (obiteljske kuće, stambene zgrade), javni (trgovina, ugostiteljstvo) i gospodarski (industrijski, poljoprivredni objekti) objekti, a niskogradnji pripadaju prometni smjer (projektiranje prometnica), konstruktivni smjer (mostovi, brane, tuneli), hidro-tehnički smjer (održavanje kanalizacijskih i vodoprivrednih objekata), geotehnički smjer (projektiranje i izvođenje različitih zahvata na tlu). Hrvatski građevinski sektor značajna je gospodarska djelatnost koja zauzima važno mjesto u hrvatskome gospodarstvu, a temelji se na slobodnoj konkurenciji i slobodnom poduzetništvu. Građevinski sektor svojom aktivnošću podiže razinu imovine, što otvara mogućnosti dugoročnog rasta. Predmet proučavanja ovog završnog rada je građevinski sektor Hrvatske u cjelini, te će biti analizirano kroz financijske pokazatelje. Cilj financijske analize je provjeriti je li građevinski sektor u hrvatskoj stabilan.. S tom svrhom i na temelju analize financijskih pokazatelja steći će se jasna slika o stanju građevinskog sektora u Hrvatskoj. Zadnji dio rada sastoji se od analize provedenog istraživanja financijskih pokazatelja na temelju sedam promatranih poduzeća. Izračunati financijski pokazatelji prikupljeni promatranjem sedam poduzeća dat će jasnu sliku građevinskog sektora Hrvatske u cjelini.The construction sector is the oldest and the most important branch of technology and it deals with the construction of all types of roads, railways, architectural buildings and other. Construction is generally divided into building and civil engineering. Building construction includes residential (family houses, residential buildings), public (trade, catering) and commercial (industrial, agricultural) facilities. On the other hand civil engineering includes traffic direction (road design), structural direction (bridges, dams, tunnels), hydro-technical direction (maintenance of sewage and water management facilities), geotechnical direction (design and execution of various interventions on the ground). The Croatian construction sector is a significant economic activity that holds an important place in the Croatian economy and it is based on free competition and free enterprise. The construction sector raises the level of assets through its activities, which leads to opening opportunities for longterm growth. The subject of this final paper is the construction sector in Croatia as a whole, that will be analyzed through financial indicators. The aim of the financial analysis is to check whether the construction sector in Croatia is stable. For this purpose and on the basis of the analysis of financial indicators, a clear picture of the state of the construction sector in Croatia will be obtained. The last part of the paper consists of an analysis of the conducted research of financial indicators based on the seven observed companies. The calculated financial indicators collected by observing seven companies will give a clear picture of the construction sector in Croatia as a whole
PLANT EFFICIENCY FOR WATER PROCESSING FOR HUMAN CONSUMPTION AT THE PUMPING PLANT IN VIROVITICA
No full textZadatak ovog rada je utvrditi učinkovitosti rada postrojenja za preradu vode za ljudsku potrošnju na crpilištu Bikana Virovitica. Kako „sirova“ voda koja se za potrebe javne vodoopskrbe crpi iz podzemlja sadrži povišenu koncentraciju željeza, mangana i amonija, istu je potrebno pročistiti prije isporuke korisnicima i dovesti u sukladnost s važećim zakonskim propisima. Uzorkovanje i analize vode radi se na izvorima i liniji za preradu sirove vode, koja se nakon prerade tlači u javni vodoopsrkrbni sustav. Na osnovu provedenih analiza uzoraka vode uzetih na navedenim lokacijama dokazana je puna učinkovitost rada postrojenje za pripremu vode za ljudsku potrošnju na crpilištu Bikana Virovitica i sukladnost pročišćene vode s zakonskom regulativom.The aim of this paper is to determine the efficiency of the water treatment plant for human consumption at the Bikana pumping station in Virovitica. As "raw" water that is extracted from the ground for the needs of public water supply contains an increased concentration of iron, manganese and ammonium, it must be purified before delivery to customers in order to achieve the compliance with applicable legislation. Sampling and analysis of water is done at the sources and line for processing raw water, which after processing is pressed into the public water supply system. Based on the analysis of water samples taken at these locations, the full efficiency of the plant for the preparation of water for human consumption at the Bikana pumping station in Virovitica and also the compliance of treated water with legislation has proved
Comparison of Clustering Algorithms for Optimal Restaurant Location Selection Using Location-Based Social Networks Data
No full textMachine learning algorithms are increasingly used in various fields. Unlike supervised algorithms that require the engagement and knowledge of experts in a particular area, unsupervised algorithms do not need it and are therefore more comfortable to use. Clustering algorithms belong to unsupervised algorithms and are used to group data according to a given similarity criterion with achieving significant similarity between data within the same group and minor similarities between data belonging to different groups. In this paper, five clustering algorithms in restaurant location optimization in Zagreb are analyzed. The clustering algorithms' output result lists municipalities in Zagreb city divided into groups with similar properties. Based on these data, the investor can quickly conclude what individual municipalities are similar and based on that, a more objective assessment of the location of a restaurant or catering facility can be made before the investment. The data based on which the algorithms divided parts of Zagreb into groups were obtained from a social network that can store user locations. One of the essential functions of the used social network is sharing information about restaurants, cafes, and other catering facilities. The common name of these social networks is a location-based social network. The paper compares the Gaussian Mixture Model algorithm, k- means algorithm, Hierarchies algorithm, Agglomerative Clustering algorithm, and Spectral Clustering algorithm. The selected five algorithms have the property that one of their input variables is the number of clusters