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THE INFLUENCE OF TWO DIFFERENT BUDDING METHODS ON BUD APPLES SUCCES
No full textCilj ovog završnog rada je ispitati utjecaj dvaju metoda okuliranja na postotak primitka pupova jabuke. Odradili smo umetanje pupova jabuke sorte "Summered" na podlogu M9. Visina okuliranja iznosila je 20 cm, a koristila se tehnika okuliranja "chip budding" i "t-spoj". Kao vezivo upotrebljene su gumene trake i streč folija. Pokus je postavljen 20. Srpnja 2018. godine. Analizirati ćemo postotak primljenih pupova na osnovu jedne i druge metode, te utvrditi na koji način se postiže uspješnija okulacija.The aim of this final paper is to test the effect of two occulation methods to the percentage of receiving buds of apples. We did the insertion of buds of the „Summered“ apple variety on the surface M9 rootstock. The height was 20 cm and the techniques of grafting were chip budding and t- budding. As a solder we used rubber strips and stretch folia. The experiment was set up on 20 July 2018. We will analyze the percentage of received buds on the basis of both method, and determine the more successful way of occulation
QUALITY OF COLD PRESSED SYLIBUM MARIANUM L.SEED OIL
No full textHladno prešano ulje sikavice odlikuje se izvrsnom mazivošću jer pripada grupi visoko polaritetnih ulja, što ga karakterizira kao nositelja biološki aktivnih tvari. Ulje sikavice je nježnog okusa i mirisa koje se dobiva postupkom hladnog prešanja sjemenki bez ljuštenja na kontinuiranoj pužnoj preši. Temperatura pri prešanju ne prelazi 50°C što za posljedicu ima očuvanje većine poželjnih nutrijenata iz sjemenki. Na efikasnost proizvodnje hladno prešanog ulja sikavice utječu procesni parametri prešanja: veličina nastavka za regulaciju izlaza pogače, temperatura glave preše i frekvencija elektromotora odnosno brzina pužnice. Navedenim postupkom dobiva se sirovo ulje, koje se pročišćuje procesom sedimentacije i filtracije, te uljna pogača kao nusprodukt prešanja. Rezultati ovoga rada pokazuju da frekvencija i temperatura zagrijavanja glave preše utječu na iskorištenje hladno prešanog ulja sikavice.Cold pressed sycamore oil is characterized by excellent lubricity because it belongs to the group of high polarity oils, which characterizes it as a carrier of biologically active substances. Sycamore oil has a delicate taste and aroma obtained by cold pressing the seeds without peeling on a continuous screw press. The pressing temperature does not exceed 50 ° C, which results in the preservation of most of the desirable nutrients from the seeds. The production efficiency of cold-pressed sycamore oil is influenced by theprocess parameters of pressing: the size of the nozzle for regulating the cake outlet, the temperature of the press head and the frequency of the electric motor and the speed of the auger. This process produces crude oil, which is purified by sedimentation and filtration, and oil cake as a by-product of pressing. The results of this work show that the frequency and temperature of heating of the press head affect the yield of cold-pressed sycamore oil
DEVELOPMENT OF THE FAMILY BUSINESSES IN POZEGA-SLAVONIA COUNTY
No full textU današnjem svijetu, s jedne strane, postoji poduzetništvo kao gospodarska aktivnost u koju pojedinac ili skupina ulaže novac, vrijeme, ideje i inovacije kako bi se ostvarila dobit. Dok, sa druge strane postoji obitelj kao zajednica koja ulaže zajedničke napore u izgradnju bolje, vlastite budućnosti. U našem okruženju postoji sve više poduzeća u čije su poslovanje uključeni članovi obitelji s ciljem da se obiteljski posao i tradicija nastavljaju i prenose s generacije na generaciju. Na području Požeško-slavonske županije postoji velik broj obiteljskih poduzeća iako ona tako nisu definirana zakonom. Naime, rad je koncipiran na način da istraži vrste, veličine i načine poslovanja poduzeća na području Požeško-slavonske županije. Potom da se kroz intervju istraži poslovanje u koje je uključena obitelj te koji su planovi za budućnost poslovanja i buduće generacije koje će preuzeti poslovanje.In today’s world, on the one hand, there is entrepreneurship as an economic activity in which an individual or group invests money, time, ideas and innovations to make a profit. While, on the other hand, there is the family as a community that makes joint efforts to build a better, own future. In our environment, there are more and more companies whose business involves family members with the aim of continuing and passing on family business and tradition from generation to generation. There are a large number of family businesses in the Požega-Slavonia County, although they are not defined by law. Namely, the paper is conceived in a way that explores the types, sizes and ways of doing business of companies in the PožegaSlavonia County. Then, through an interview, the business in which the family is involved is explored and what are the plans for the future of the business and the future generations that will take over the business
ANALYSIS OF ENTERPRISES SELECTED FINANCIAL INDICATORS OF CROATIAN COUNTIES
No full textZavršni rad na temu „Analiza odabranih financijskih pokazatelja poslovnih subjekata po županijama Hrvatske" sadrži financijsku analizu kumulativnih bilanci i računa dobiti i gubitka poduzetnika za tri odabrane županije, prema odabranim pokazateljima poslovne uspješnosti i sigurnosti. Cilj ovog rada je prikazati i usporediti kumulativnu poslovnu uspješnost svih poduzetnika prema županijama u kojima imaju sjedište. Analizirana je i uspoređena likvidnost, zaduženost, aktivnost, ekonomičnost i profitabilnost, a na kraju i procjena poslovne izvrsnosti prema BEX-indeksu, za ukupne poslovne rezultate svih poduzetnika koji imaju sjedište u županijama Brodsko – posavskoj, Osječko – baranjskoj i Požeško – slavonskoj.Final thesis on topic „Analysis of enterprises selected financial indicators of Croatian counties“ contains financial analysis of cumulative bilances and profit and loss accounts for three selected counties, according to selected ratios of business success and certainty. This final thesis's objective is to present and compare business success of all entrepreneurs based on county in which they registered their companies headquarters. Liquidity, solvency, activity, economy and profitability has been analyzed, and also estimation of business excellence according to BEX-index, for cumulative business results of all entrepreneurs whose headquarters are registered in Brod – Posavina County, Osijek – Baranja County and Požega – Slavonia County
REMOVAL SYNTHETIC COLOR CRYSTAL VIOLET FROM AQUATIC SOLUTIONS USING BIOADSORBENS - LIGNO-CELLULOUS MATERIAL
No full textSintetska bojila korištena u industriji, koja mogu biti prisutna u otpadnim vodama, imaju za posljedicu onečišćenje okoliša i predstavljaju ekološki problem. Cilj rada je bio ispitati potencijal lignoceluloznog bioadsorbensa-pivskog tropa kao nus proizvoda za uklanjanje bojila kristal violet iz vodenih otopina (pH 7,00) adsorpcijom. Upotrebljavane su različite koncentracije bojila, u odnosu na različite mase adsorbensa, te različite temperature, kroz kontaktno vrijeme od 1440 minuta. Adsorpcija, kao fizikalno kemijski postupak, jedna je od najčešće korištenih metoda velike učinkovitosti. Pokazalo se da pivski trop kao nus proizvod, lako dostupan u dovoljnim količinama, ima veliki potencijal za uklanjanje sintetskog bojila kristal violet iz vodenih otopina metodom adsorpcije. Na taj način se, ekonomski isplativim postupak, dobije efluent prihvatljive kakvoće.It is known that synthetic dyes, which can be present in industrial wastewaters, pollute the environment and consequently pose a serious ecological problem. The aim of the present work was to explore the potential of the lignocellulosic bioadsorbent-spent beer grain as a by-product for removal of crystal violet dye from aqueous sollution (pH 7.00) by adsorption. Depending on different adsorben mass, different concentrations of the dye were used as well as different temperatures during the 1440 minutes contact time. Adsorption is a physicochemical procedure which is one of the most common but also one of the highly efficient methods for water purification. As a by-product readily available in sufficient quantities, spent beer grain was shown to have a huge potential for crystal violet removal from aqueous sollutions by absorption. This may produce an effluent of acceptable quality but equally important result in an economically profitable procedure
Role and position of european regions - economic, political and legal aspect
No full textWithin the thematic whole of the conference entitled "Regions", the aim of the paper is to analyse the role and position of European regions from an economic, political and legal point of view. Regarding research methodology, in addition to the analysis and synthesis method, the following methods were used: comparative method (comparison of constitutional position of regions in Italy and Spain), historical method (historical review of regions), inductive and deductive method and secondary research. The scientific contribution of this paper is expressed in an interdisciplinary approach to research (economic, political and legal). The results of the study show that European regions have a significant impact on the economic, legal and political systems of certain countries. Their positive role is reflected in the economic system in which the regions are the backbone for the economic development of the modern state, as well as in the political system, where the regions are the basis for democracy and autonomy. The role of regions in the legal system is particularly important, given that most EU legislation is implemented at local and regional level
SPOILAGE RATE OF DIFFERENT TYPES OF FRESH, SALTED AND THAWED MINCED MEAT
No full textZadatak ovog rada bio je pratiti organoleptička svojstva, pH, prisutnost amonijaka i sumporovodika tijekom 5 dana u različitim vrstama svježeg, soljenog i odmrznutog mljevenog mesa. U teorijskom dijelu govori se općenito o mesu i njegovim vrstama, kvarenju mesa te postupcima hlađenja. Provedeno je istraživanje u kojem se određivao organoleptički pregled, pH vrijednost, te prisutnost amonijaka i sumporovodika u svježem, soljenom sa 2 % soli i odmrznutog (prethodno smrznutog na -20 °C i odmrznutog na sobnoj temperaturi) svinjskog, junećeg, goveđeg, pilećeg i purećeg mesa kako bi se pratila brzina kvarenja. Rezultati pokazuju kako se najbrže kvare piletina i puretina, a najsporije junetina.The task of this work was to monitor the organoleptic properties, pH value, presence of ammonia and hydrogen sulfide for 5 days in different types of fresh, salted and defrosted minced meat. In the theoretical part it was mentioned about meat and types of meat, meat spoilage and cooling procedures. A study was conducted to determine organoleptic examination, pH value and the ammonia and hydrogen sulfide in fresh, 2 % salted, and thawed (previously frozen at -20 °C) minced pork, beef, veal, chicken, and turkey to monitor the rate of spoilage. The results showed that chicken and turkey spoil the fastest, and veal the slowes
REAL ESTATE INVESTMENT ACCOUNTING
No full textNekretnina je potrebna svakome čovjeku za normalan život, a tako i za poslovanje gospodarskog subjekta. Gospodarski subjekti svoje nekretnine koriste za proizvodne pogone i za isporuku dobara ili pružanje usluga. Neki subjekti pojedine nekretnine (zemljišta ili zgrade, dijelove zgrade ili oboje) izdvajaju od ostale imovine, te ih daju u najam ili drže u mirovanju čekajući njeno povećanje vrijednosti ili ujedno su u najmu i čekaju povećanje vrijednosti. Onaj subjekt koji ima takve nekretnine u svojoj imovini, mora ih pri nabavi ili pri prijenosu sa nekog drugog oblika imovine klasificirati kao ulaganja u nekretnine te ih po pravilima i propisima evidentirati. Računovodstvo kao disciplina, umijeće, znanost ima i svoje propise o izvještavanjima koji su propisani Međunarodnim računovodstvenim standardima u kojima je propisana osnova računovodstvenih postupaka. Ovim radom se objašnjava i na primjerima prikazuje kako se propisano računovodstveno prati imovina nekog gospodarskog subjekta koja je klasificirana kao ulaganja u nekretnine. Praćenje tog oblika imovine obavlja se s pomoću propisanog Međunarodnog računovodstvenog standarda 40 koji se primjenjuje za priznavanje, mjerenje i objavljivanje ulaganja u nekretnine. Nekretnine u imovini gospodarskog subjekta klasificirane kao ulaganja u nekretnine, imaju veliki utjecaj na financijske izvještaje. Radi se o većoj vrijednosti takvih nekretnina i to su resursi poduzeća koji ostvaruju prihod. Praćenje tog oblika imovine bitno je kako za same vlasnike, tako i za ostale zainteresirane strane. Rad je koncipiran kroz pet poglavlja. Prvo poglavlje kreće od pojma ulaganja u nekretnine kao dijela materijalne imovine, a do kraja prolazi cijeli postupak praćenja i izvještavanja.The property is needed for every person for a normal life and also for the business of any economic operator. Economic operators use their property for production facilities and for or being rented and waiting for an increase in value. That entity that has such properties in its assets must classify them as investment in real estate or when transferring from another form of property to the property and record them by the rules and regulations. Accounting as a discipline, art, science also has its own regulations on reporting that are prescribed delivering goods or providing services. Some entities separate property (land or buildings, parts of the building or both) from other assets and give them to rent or keep them at rest, waiting for its appreciation by international accounting standards in which the basis of accounting procedures is prescribed. This work also explains the examples of how the accounting of an economic entity is classified as an investment property. The monitoring of this form of property shall be carried out using the statutory International Accounting Standard 40 applicable for the recognition, measurement and disclosure of investment property. Property in the property of an economic operator classified as an investment property, have a major impact on financial statements.This is a higher value of such real estate and these are the resources of the revenue-generating companies.The monitoring of this form of property is essential both for the owners themselves and for other interested parties.The work has been conceived through five chapters. The first chapter ranges from the notion of investing in property as part of a tangible asset, and by the end it passes the entire monitoring and reporting process
STRATEGIC COST MANAGEMENT MODELS
No full textStrategic cost management is a significant area of research in current business conditions. Identifying key cost drivers can help companies focus on essential activities in the business process. That implies that the organization needs to implement an appropriate strategic cost management framework to reduce costs in key areas on which its business success depends. The aim of this paper is to analyse the instruments and propose a model of strategic cost management with the aim of more realistic presentation of the amount of costs and achieving more efficient and effective operations
ORGANIC PRODUCTS MARKET IN THE POŽEGA-SLAVONIA COUNTY
No full textTržište ekoloških proizvoda Požeško-slavonske županije kao tema završnog rada, sastoji se teorijskog i empirijskog dijela. Teorijski dio rada odnosi se na pojmove ruralnog razvoja, mjera poljoprivredne politike, ekološke poljoprivrede i njenih osnovnih načela. Naglasak u empirijskom dijelu rada je na obiteljskim poljoprivrednim gospodarstvima koji se bave ekološkim uzgojem. Kada i zašto su započeli s proizvodnjom, što proizvode, kakve stavove i mišljenja imaju o ekološkim proizvodima, s kakvim problemima su se susretali u radu, jesu li se prijavljivali na natječaje za mjere potpore, gdje plasiraju proizvode i dr., neka su od pitanja koja su im postavljena. Na završetku rada provedeno je anketno istraživanje na primjeru potrošača ekoloških proizvodaThe Organic Products Market of Požega-Slavonia County as a topic of final work, consists of theoretical and empirical part. The theoretical part deals with the concepts of rural development, measures of agricultural policy, organic agriculture and its basic principles. The emphasis in the empirical part is on family farms engaged in organic farming. When and why did they start producing, what products, what views and opinions they have about organic products, what problems they encountered in their work, whether they applied for tenders for support measures, where they marketed products, etc. are some of the questions that were set up for them. At the end of the final work, a survey was conducted on the example of consumers of organic products