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    Appeals in procedures for obtaining a construction permit and a certificate of occupancy

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    According to the European Commission, the construction industry is a very important part of the overall economy of the European Union. In the EU territory, this sector provides 18 million jobs and contributes to about 9% of the Union’s GDP. Accordingly, in order to facilitate the earliest possible start of construction without undue delays, it is important to make the procedure for obtaining a construction permit and an occupancy certificate as efficient as possible. Effective oversight mechanisms also contribute towards this objective. This paper aims to analyse effectiveness and efficiency of the oversight mechanism of appeals as an ordinary remedy specifically in the special administrative procedures for obtaining a construction permit and an occupancy certificate in the Republic of Croatia. For the purpose of a scientific approach to the researched subject, this paper employs analysis and synthesis as well as inductive and deductive research methods for the theoretical part of the paper. A portion of the results of an empirical research conducted in development of the author’s doctoral thesis is also analysed for the purposes of the paper and the analysis employs descriptive statistical methods. In order to gather relevant information for the purposes of the paper, secondary data was requested from the Ministry of Construction and Physical Planning of the Republic of Croatia through an information access request submitted by the author in compliance with provisions of the Right to Access Information Act. In the paper logical and teleological interpretation methods are used. An analysis of overall research results, within concluding considerations, offers recommendations for improvements of the system intended to render future appeals in the procedure for obtaining a construction permit and an occupancy certificate a more effective and more efficient remedy

    MARKETING MIX IN MODERN TRADE BUSINESS

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    U trgovinskom poslovanju uvriježeno je pravilo da bez marketinga nema kupaca, a bez kupaca nema prodaje. Stoga se i potreba za razvojem marketinga javila kao rezultat razvoja potrošačkog društva. Svjedoci smo da je suvremeno poslovno okruženje obilježeno intenzivnim i čestim promjenama koja pred kompanije stavljaju nove izazove. Takvo okruženje zahtjeva i kreiranje marketinških instrumenata kojima će se poduzeća na optimalan način prilagoditi zahtjevima i karakteristikama ciljnog tržišta. Marketinški splet u trgovini proces je kreiranja i posredovanja u sustavnoj interakciji trgovinskih poduzeća sa svojim kupcima. U vrijeme dominacije proizvodnih djelatnosti utemeljen je standardni koncept marketing miksa – 4P kojega čine: proizvod, cijena, promocija i distribucija. U suvremenim uvjetima primjene marketinga i orijentacije trgovaca na tržište, sve više se koristi 7P model, koji uz prethodno navedena četiri elementa, u obzir uzima i ljude, procese pružanja usluga i fizičko okruženje za ostvarenje zadovoljstva i vjernosti krajnjih potrošača. Integriranom marketinškom komunikacijom (IMK) trgovinska poduzeća nastoje optimizirati svoje komunikacijske elemente u cilju maksimiziranja komunikacijskih učinaka s potrošačima. Razvoj informacijsko - komunikacijskih tehnologija doveo je i do uporabe novih, suvremenih načina provođenja interaktivnog marketinga i stvaranja dodanih vrijednosti kupcima. Posredstvom suvremenih instrumenata marketinga, trgovinska poduzeća mogu danas uspješno segmentirati tržište i targetirati svoj ciljani segment. Cilj završnog rada je prikazati i analizirati instrumente marketinškog spleta u suvremenom trgovinskom poslovanju. Primaran izvor podataka prilikom izrade završnog rada je online anketa koja je provedena sa svrhom ispitivanja stavova kupaca trgovinskih poduzeća „Lidl“ i „Plodine“. Kao sekundarni izvor korišteni su udžbenici te znanstveni i stručni radovi koji su navedeni u popisu literature. Na osnovu teorijske obrade teme i prikupljanjem informacija izravno sa tržišta, može se zaključiti da suvremeno poslovno okruženje karakteriziraju jake i česte promjene koje stvaraju nove izazove za trgovinska poduzeća, a za dugoročan opstanak i uspjeh traže i suvremena marketinška rješenja.In the trade business, the established rule is that without marketing there are no customers, and without customers there are no sales. Therefore, the need for marketing development arose as a result of the development of consumer society. We are witnessing that the modern business environment is marked by intense and frequent changes that pose new challenges to companies. Such an environment also requires the creation of marketing instruments which will optimally adapt companies to the requirements and characteristics of the target market. Marketing mix in commerce is the process of creating and mediating in systematic interaction of trading companies with their customers. During the dominance of manufacturing activities, the standard concept of marketing mix was established - 4P, which consists of: product, price, promotion and distribution. In modern conditions of marketing and market orientation of traders, 7P model is increasingly being used, which in addition to the above four elements, takes into account people, service processes and the physical environment for achieving satisfaction and loyalty of end consumers. Integrated Marketing Communication (IMC) trading companies seek to optimize their communication elements with the goal of maximizing communication effects with consumers. The development of information and communication technologies has led to the use of new, modern ways of conducting interactive marketing and creating added value for customers. Through modern marketing instruments, trading companies today can successfully segment the market and target their target segment. The aim of this paper is to present and analyze the instruments of the marketing mix in modern trade business. The primary source of data in the preparation of this paper is an online survey conducted to examine the attitudes of customers of trade companies "Lidl" and "Plodine". As a secondary source of data, textbooks and scientific and professional papers listed in the bibliography were used. Based on the theoretical processing of the topic and gathering information directly from the market, it can be concluded that the modern business environment is characterized by strong and frequent changes that create new challenges for trading companies, long-term survival and success seek modern marketing solutions

    HISTAMINE IN FISH AND FISH PRODUCTS

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    Kako se životni stil mijenja godinama, tako je zdrava prehrana doživjela svoj vrhunac. Radi zdravih masti i proteina preporučuje se konzumacija plave ribe minimalno 2 puta na tjednoj bazi. No uz svoje prednosti, konzumacija ribe i ribljih proizvoda donesla je i brojne slučajeve trovanja. Razlog trovanja je nastanak histamina kao posljedica aktivnosti bakterija i loših uvjeta skladištenja. Stoga se velika važnost pridodaje poznavanju HACCP sustava te odgovornom pristupu prilikom lova, obrade i prerade ribe i ribljih proizvoda. Cilj ovog rada je analizirati 20 ribljih proizvoda koji se nalaze na tržištu Republike Hrvatske pomoću tekućinske kromatografije visoke djelotvornosti te provjeriti da li zadovoljavaju kriterije izdane od strane zakonodavstva Europske Unije. Svi ispitani uzorci pokazali su zadovoljavajuće rezultate.As the lifestyle changes over the years, so a healthy diet has reached its peak. For healthy fats and proteins, it is recommended to consume blue fish at least 2 times a week. But in addition to its benefits, the consumption of fish and fish products has brought numerous cases of poisoning. The cause of poisoning is the formation of histamine as a result of bacterial activity and poor storage conditions. Therefore, great importance is attached to the knowledge of the HACCP system and a responsible approach to hunting and processing of fish and fish products. The aim of this paper is to analyze 20 fish products on the market of the Republic of Croatia using high performance liquid chromatography and to check whether they meet the criteria issued by the legislation of the European Union. All tested samples showed satisfactory result

    APPLICATION OF DISCOUNTED CASH FLOW ANALYSIS IN MAKING INVESTMENT DECISIONS

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    U današnjem svijetu kada se priča o novcu često se kaže da je vrijeme novac, a ovaj rad pridaje pojašnjenju o vremenskoj vrijednosti novca, odnosno o vrijednosti novca u sadašnjosti ili budućnosti. Investitori moraju biti upoznati sa svim rizicima koji jedan projekt stavlja pred njih žele li uspjeti na dugoročnom planu. Tema ovog rada je primjena analize diskontiranih novčanih tokova pri donošenju investicijskih odluka, a cilj je pojasniti ulogu novca koju investitor ulaže u investicijski projekt i koje sve odluke investitor mora donijeti. Također, postoje i financijski pokazatelji koji prikazuju prihvatljivost investicijskog projekta, a jedan od njih je naravno zaključna ocjena projekta koja investitoru daje nadu u dobro i uspješno poslovanje.In today’s world when there are talk about money, it is often said that time is money. This paper gives an explanation of the time value of money and about the value of money in the present of the future. Investors must be aware of all the pisks that project put in front of them if they want to succed int he long run. The topic of this paper is the application of discounted cash flow analysis in making investment decisions, and the aim is to clarify the role of money that an investor invests in an investment project and which decisions the investor must make. Also, there are financial indicators that show the acceptability of the investment project, and one of them is the final evaluation of the project that gives the investor hope for good and successful business

    INTERNAL ACCOUNTING REPORTING AS A BASIS FOR MANAGEMENT DECISIONS MAKING ON COMPANY AUTO MOTO CENTAR NOVA GRADIŠKA D.O.O. EXAMPLE

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    Interno računovodstveno izvještavanje predstavlja dio upravljačkog računovodstva. Upravljačko računovodstvo razvilo se iz računovodstva troškova pri čemu ne uključuje ukupnu teoriju troškova, nego se oslanja na dio koji prati proces planiranja, kontrole i donošenja odluka za aktivnosti koje provodi poslovni subjekt. Svaki uspješni menadžment prepoznaje koliku važnost ima interno računovodstveno izvještavanje te sukladno tome analizira promjene koje se događaju u eksternom i internom okruženju poduzeća. Tijekom svog rada menadžment se oslanja na temeljne financijske izvještaje, ali i na odluke koje se donose na temelju internih izvještaja za uspješnost poslovanja poduzeća. Sama forma internih izvještaja nije zakonom propisana niti je obavezna, pa samim time menadžment može utjecati na što će najviše obratiti pažnju. Informacije za interne izvještaje moraju biti kvalitetne i relevantne, a njihova točnost ovisit će o financijskim izvještajima koji se sastavljaju za potrebe financijskog računovodstva. Na primjeru poduzeća Auto moto centar Nova Gradiška d.o.o. bit će prikazano interno računovodstveno izvještavanje, te koje interne izvještaje rade u svom poslovanju kako bi im pomogli prilikom donošenja bitnih upravljačkih odluka za buduće poslovanje.Internal accounting reporting is part of management accounting. Management accounting has evolved from cost accounting and does not include the overall cost theory, but relies on the part that follows the process of planning, control, and decision-making for activities carried out by the business entity. Every successful management recognizes the importance of internal accounting reports and accordingly analyzes the changes that occur in the external and internal environment of the company. During its work, the management relies on the basic financial statements, but also on the decisions that are made based on internal reports for the performance of the company. The form of internal reports is not prescribed by law nor is it mandatory, so the management can influence what they will pay the most attention to. The information for internal reports must be of good quality and relevant, and their accuracy will depend on the financial statements prepared for financial accounting. On the example of the company Auto moto centar Nova Gradiška d.o.o. will be shown internal accounting reporting, and what internal reports they do in their business to help them make important management decisions for future business

    VACATIONS AND HOLIDAYS IN THE CROATIAN LABOUR LEGISLATION

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    Predmet ovog završnog rada je pojedinačno predstavljanje odmora i dopusta u hrvatskom radnom zakonodavstvu. Cilj ovog rada je prikazati prava i obaveze radnika i poslodavca, te su u radu detaljno pojašnjene podjele, sličnosti i razlike odmora i dopusta te analiza njihovih osnovnih obilježja. Svrha ovog rada je prikazati potrebu svakog radnika za odmorom s ciljem očuvanja njegova zdravlja ali isto tako i povećanja njegove produktivnosti za vrijeme rada. Obaveza poslodavca je da radniku osigura zakonom predviđene odmore a to su: stanka, dnevni odmor, tjedni odmor i godišnji odmor te posebna vrsta odmora, stanka za dojenje djeteta. Odmore je potrebno razlikovati od dopusta. Radnik ima pravo na plaćeni dopust te mogućnost korištenja neplaćenog dopusta ako mu poslodavac prizna to pravo. Zaposlenim ili samozaposlenim roditeljima pripada pravo na korištenje rodiljnog, roditeljskog te posvojiteljskog dopustaThe subject of this final paper is to present vacations and leaves in Croatian labor legislation. The purpose of this paper is to present the rights and obligations of workers and employers, to clarify in detail their divisions, similarities and differences between vacations and leaves, and analyze their basic characteristics. The purpose of this paper is to show the need of every worker for rest in order to preserve his health but also to increase his productivity during work. The obligation of the employer is to provide the employee with statutory leave, which are: break, daily rest, weekly rest, vacation, and there is special type of leave, a breastfeeding break. There is a difference between vacations and leaves. The employee has right to use paid leave and the possibility of using unpaid leave if the employer recognizes this right. Employed or self-employed parents have the right to use maternity, parental and adoption leav

    Future at Stake: Key Pillars Aggravating Croatian Pathway to Prosperity

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    Prosperity is an omnipotent and ultimate development goal. Its multidimensionality broadens from the core simplicity of a pure economic myth of society hooked on growth towards augmented reality enriched by societal and environmental aspects. Although current mainstream research still predominantly narrows the aspect of growth onto its pure economic dimension, interdisciplinary of opened social sciences rooted in the sociology of economics and environmental economics promoted an inclusive vision of enriched future development pathways. This paper primary goal is set to investigate the interrelation between two Legatum Prosperity Index (PI) pillars Enterprise Conditions and Social Capital in Croatia within the European Union frame. The paper also observes the relationship towards the other pillars of PI namely: Safety & Security, Personal Freedoms, Governance, Investment Environment, Market Access and Infrastructure, Economic Quality, Living Conditions, Health, Education, Natural Environment. Pillars themselves are categorised into three domains: Inclusive Societies, Open Economies and Empowered People aiming to ensure a holistic approach to the topic investigated. The panel sample included EU-27 countries between 2007 and 2020. The overall number of observations is 378 and the analysis included two methods: bivariate correlation and hierarchical multiple linear regression (through three models). The results gained show that Investment Environment, Market Access and Infrastructure, Education, Governance pillars positively affect Enterprise Conditions of EU- 27 countries. Although Social Capital has a significant and positive effect on Enterprise Conditions but is not strong. Statistically significant but the weak negative link between Natural Environment and Safety & Security with Enterprise Conditions is also shown. Finally, the conclusion, limitations and further research development in the topic frame are stated

    COMPETITIVENESS OF THE CROATIAN ECONOMY

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    Konkurentnost se može mjeriti i analizirati na više načina. U ovom su radu izabrana tri modela konkurentnosti: Dijamant konkurentnosti – Porterova analiza, piramida konkurentnosti i SWOT analiza gospodrstva te su odabrana četiri glavna indeksa konkurentnosti. Prvi je Indeks globalne konkurentnosti (GCI), drugi je Indeks lakoće poslovanja, zatim Indeks globalne konkurentnosti Instituta za razvoj menadžmenta (IMD) te indeks HUP Skor-a. Za što jasnije prikazivanje stanja i ranga nacionalnog gospodarstva obrađena je i usporedba hrvatskog gospodarstva sa zemljama Europske unije. Iz usporedbe sa zemljama Europske Unije prema indeksima konkurentnosti vidljivo je kako Hrvatska nazaduje na ljestvici poretka kroz godine.Competitiveness can be measured and analyzed in several ways, but in this final paper three models of competitiveness are described: Diamond of Competitiveness - Porter's analysis, competitiveness pyramid and SWOT analysis of economy, and four main competitiveness indices are selected. The first is the Global Competitiveness Index (GCI), the second is the Ease of Doing Business Index, then follows the Global Competitiveness Index of the Institute for Management Development (IMD), and the last is the HUP Score Index. In order to present the state and rank of the national economy as clearly as possible, a comparison of the Croatian economy with the countries of the European Union has also been processed. The comparison with the countries of the European Union according to competitiveness indices shows that Croatia regresses on the ranking scale over the years

    LEGAL CAPACITY OF CIVIL LAW ENTITIES

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    U prvom dijelu rada objašnjava se pojam građanskopravnog odnosa. Nadalje, definira se pojam subjekata građanskopravnog odnosa kroz nastanak i pravne činjenice. Objašnjavaju se vrste subjekata prvo kroz pojam te njihovu podjelu na fizičke i pravne osobe. Potom slijedi poglavlje koje se bavi poslovnom sposobnošću fizičke i pravne osobe u građanskopravnom odnosu. Analizira se postupak lišenja poslovne sposobnosti fizičkih osoba. Na kraju rada praktičnim primjerima se pojašnjava poslovna sposobnost.The first part of the paper explains the concept of civil law relationship. Furthermore, the notion of subjects of civil law relationship is defined through the origin and legal facts. The types of subjects are explained first through the term and their division into natural and legal persons. This is followed by a chapter dealing with the legal capacity of natural and legal persons in civil law. The procedure of deprivation of legal capacity of natural persons is analyzed. At the end of the paper, practical examples explain legal capacity

    SPECIFICS OF MARKETING MANAGEMENT

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    Predmet ovoga rada je specifičnosti marketing menadžmenta a cilj rada je analizirati značenje marketinga u današnjem poslovanju organizacija za opstanak na konkurentnom i turbulentnom tržištu. U radu se daje prikaz organizacije marketinga Podravke. Kroz primjer Podravke, kao lidera na domaćem i svjetskom tržištu u proizvodnji i prodaje hrane, može se vidjeti kako uspješno implementirati proizvode te se prilagođavati zahtjevima kupaca, dopirati do svijesti kupaca i uspješno izgraditi brend.The subject of this work is the specifics of marketing management, and the aim of the work is to analyze the meaning of marketing in today's business of organizations for survival in the competitive i turbulent market. The paper presents the marketing organization of Podravka. Through an example Podravka, as a leader on the domestic and world market in the production and sale of food, can to see how to successfully implement products and adapt to customer requirements, reach out to customer awareness and successfully build a brand

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