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SOURCES OF FINANCING FOR BUDGETARY USERS
No full textPolazeći od pretpostavke da je glavna zadaća države zadovoljenje potreba stanovništva, odnosno ispunjavanje ekonomskih, socijalnih i društvenih ciljeva radi cjelokupnog razvoja, dolazi se do nedoumice kako će država i kojim sredstvima ostvariti zacrtane ciljeve. Iz toga razloga stvara se plan prikupljanja sredstava za ostvarenje ciljeva te sukladno tome i plan kako ravnomjerno raspodijeliti ta sredstva. Tu proračun ima ključnu ulogu. Proračun Republike Hrvatske definiran je Zakonom o proračunu kao akt kojim se procjenjuju prihodi i primici te utvrđuju rashodi i izdaci države za jednu godinu. Država mora odrediti veličinu sredstava te adekvatne politike kojima će doći do željenih rezultata, a taj posao je vrlo opsežan i zahtjeva dobro poznavanje javnog sektora zemlje. Cilj ovoga rada je opisati temeljne značajke proračuna i proračunskog procesa te analizirati koji su izvori financiranja jedinice lokalne samouprave te u kojoj mjeri one uspijevaju realizirati planirana sredstva za proračunsku godinu i ujedno ostvariti ciljeve. Analiza je provedena nad Godišnjim izvještajem o izvršenju proračuna Općine Kaptol u Požeško-slavonskoj županiji nad prihodima, rashodima te izvorima financiranja.Given the assumption that the main task of the state is to meet the needs of the population, i.e. to meet economic and social goals for the whole development, there is a question of how the state and by what means will achieve the goals set. For this reason, a fundraising plan is being created to achieve the objectives and accordingly a plan on how to distribute these funds evenly. The budget plays a key role in this planning process. The budget of the Republic of Croatia is defined by the Law on Budget as an act assessing revenues and receipts and determining the expenditure and expenditure of the state for one year. The state must determine the size of the funds and adequate policies to come to the desired results, and this work is very extensive and requires good knowledge of the public sector of the country. The aim of this paper is to describe the basic features of the budget and budgetary process and to analyze what the sources of funding of the local government unit are and to what extent the local government unit manages to realize the planned resources for the budget year and. The analysis was carried out over the Annual Report on the implementation of the budget of the Municipality of Kaptol in Požega-Slavonia County over revenues, expenditures and sources of financing
HABITS OF CONSUMPTION OF MEAT AND MEAT PRODUCTS IN BRODSKO-POSAVSKA COUNTY
No full textMeso i mesni proizvodi značajan su prehrambeni izvor bjelančevina, vitamina B kompleksa i željeza koji su neophodni za pravilno funkcioniranje organizma. Zadatak ovog završnog rada bio je ispitati navike građana u konzumaciji mesa i mesnih proizvoda na području Brodsko – Posavske županije. Ispitivanje je provedeno u obliku anketnog upitnika. Upitnik se sastoji od 15 pitanja. Rezultati su pokazali da bez obzira na opadajući trend uzgoja životinja i proizvodnje mesa i mesnih proizvoda u ovoj županiji je ta tradicija još dosta prisutna. Većina ispitanika konzumira meso i mesne proizvode, a i dosta njih sami proizvode slaninu, kulen, kobasice i šunke. Isto tako upitnikom su obuhvaćena i neka pitanja vezana za kupovinu mesnih proizvoda (cijena, deklaracija, porijeklo).Meat and meat products are significant nutritional source protein, vitamin B complex and iron which are necessary for proper funcitiong organism. The task of this final paper was to test citizen habits in consummation meat and meat products in the Brodsko – posavska acounty. Testing was conducted in the form of a survey questionnaire. The questionnaire consist of 15 questions. The results showed that regardless of decreasing breeding trend of animals and production of meat and meat products in this acounty, the tradition is still present. Most respondents consumes meat and meat products and many of them produce bacon, sausage and ham by themselves. The questionnaire also covered some questions related to buying meat products (price, declaration, origin)
HONEY PRODUCTION AND CONSUMPTION KOPRIVNICA-KRIŽEVAČKA COUNTY
No full textMed je gusta viskozna tekućina čija boja varira od svijetlo žute do smeđe. To je namirnica koja zauzima posebno mjesto u različitim kulturama u povijesti čovječanstva, gdje je korištena kao hrana i kao lijek. Cilj ovoga rada je ukazati na vrijednosti meda, jedinstvenu nutritivnu vrijednost, što ga čini posebnom, prirodnim, a ujedno i dostupnom namirnicom širokoj populaciji. Različite
vrste meda imaju različita fizikalna i kemijska svojstva koja mogu biti narušena patvorenjem. ,,Slavonski med'' je med koji je zbog svoje kvalitete i duge tradicije proizvodnje zaštićen oznakom izvornosti na području cijele Europske unije, a u tijeku je postupak zaštite još dvije vrste hrvatskoga meda. U radu su prikazani rezultati istraživanja o proizvodnji i potrošnji meda u Koprivničko- križevačkoj županiji i Republici Hrvatskoj, kao i o broju registriranih pčelara, te količinama proizvedenog meda po vrstama.Honey is a thick viscous liquid whose color varies from light yellow to brown. It is a food that occupies a special place in various cultures in the history of mankind, where it has been used as food and as medicine. The aim of this paper is to point out the value of honey, a unique nutritional value, which makes it a special, natural, and at the same time available food to the general population. Different types of honey have different physical and chemical properties that can be disrupted by adulteration. "Slavonian honey" is honey which, due to its quality and long tradition of production, is protected by the mark of origin in the entire European Union, and the process of protection of two more types of Croatian honey is in progress. The paper presents the results of research on the production and consumption of honey in Koprivnica-Križevci County and the Republic of Croatia, as well as the number of registered beekeepers and the quantities different types of honey produced by species
FINALIZATION OF WINES MERLOT AND SYRAH WITH DIFFERENT TYPES CHIPS
No full textU ovom radu smo provodili finalizaciju dvije sorte crnog vina Merlot i Syrah s različ itim vrstama drvenih pripravka Američkog i Francuskog hrasta. Koristili smo dvije vrste drvenih pripravaka u formi čipsa i bloka i uspoređivali ih s vinom bez dodataka. Pomoću fizikalno kemijskih analiza i deskriptivne senzorske analize odredili smo utjecaj pojedinih vrsta drvenih pripravaka na vina. Nakon odležavanja dodataka u vinima ustanovili smo pozitivne promjene u organoleptičkim svojstvima vina koje su se mogle više osjetiti kod sorte Syrah.In this paper, we have dealt with the improvement of taste and misery in two varieties of red wine, Merlot and Syrah. We finalized the wine with different types of American and French oak wood preparations. We used two types of chips and blocks, respectively wooden preparations, those are Ambrosia and Odyse. Using physico chemical and descriptive analyzes, we determined the influence of certain types of wooden preparations on wines. After aging the chips in the wines and some analyzes, we noticed positive changes in the organoleptic properties of the wine that could be felt more in the Syrah variety
Accounting Journal Reconstruction with Variational Autoencoders and Long Short-term Memory Architecture
No full textOur tries to learn machines how to reconstruct journal entries with the aim of finding anomalies lead us to deep learning (DL) technologies. Nowadays Variational autoencoder and Long short- term memory architectures as well as other deep learning architectures solves wide range of problems, yet they are not enough implemented in a field of accounting information systems (AIS). Inside AIS, accounting data follows accounting logic and makes specific datasets constructed by different type of columns - categorical and continuous variables. Our aim is reconstruction of these variables. Development of the model capable for precise reconstruction is not an easy task. This paper describes our research for anomaly detection model architecture which will be capable to reconstruct dataset with categorical features mixed with continuous monetary value feature. We developed basic models trained on accounting journals from 2007 to 2018 and then tested in the fiscal year 2019. Still, lots of hyperparameters need to be checked if we want to improve accuracy. Deep learning research is an engineering task leaded by experience so there is no linearity in the model improvement. Consequently, this paper is our contribution to collection of experience in developing accurate, useful and intelligent accounting control system
BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS
No full textThe paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic planning, control, and monitoring performance. The paper gives some suggestions for improving Croatia's budget system based on the identified disadvantages and weaknesses in measuring and monitoring performance
TRADE IN THE REPUBLIC OF CROATIA: EXPERIENCES OF A FOREIGN INVESTOR
No full textOvaj završni rad bavi se teoretskim dijelom rada gdje se opisuje trgovinska politika Europske unije, važnost kretanja roba i usluga u istoj, te gospodarske pokazatelje izvoza i uvoza. Detaljnije je razrađen i objašnjen teoretski dio trgovanja u Republici Hrvatskoj sa statističkim pokazateljima, objašnjen je hrvatski devizni sustav i njegovi elementi i hrvatski carinski sustav. Navedeni su inozemni investitori u Republiku Hrvatsku te na kojem se mjestu Republika Hrvatska nalazi u zaštiti investitora. U praktičnom dijelu rada odrađen je intervju s inozemnim investitorima iz NR Kine koji su osnovali društvo s ograničenom odgovornošću na području Požeko-slavonske i Brodsko-posavske županije gdje ukupno imaju 4 maloprodaje. Anketa je provedena osobno u prostoru jedne od prodavaonica vlasnika tvtke, a cilj je utvrditi koje su prepreke investitore zatekle u toku i tijeku poslovnog projekta, što ih je iznenadilo I kakvi su njihovi poslovni planovi u budućnosti.This final paper deals with the theoretical part of the paper, which describes the trade policy of the European Union, the importance of movement of goods and services in the same, and economic indicators of exports and imports. The theoretical part of trading in the Republic of Croatia with statistical indicators is elaborated and explained, the Croatian foreign exchange system and its elements and the Croatian customs system are explained. Listed are foreign investors in the Republic of Croatia and where the Republic of Croatia is located in investor protection. In the practical part of the paper, an interview was conducted with foreign investors from the PRC who founded a limited liability company in the Pozega-Slavonia and Brod-Posavina counties, where they have 4 retail stores in total. The survey was conducted in person at the premises of one of the company's owners' stores, and the goal is to identify what obstacles investors encountered during and during the business project, what surprised them and what their business plans are in the future
LEGAL REGULATIONS RELATING TO WIRELESS NETWORK SECURITY
No full textU današnjem svijetu čovjek velikim dijelom komunicira putem interneta što se odvija preko bežičnih mreža, neovisno događa li se to u vlastitom domu korisnika ili na javnom mjestu. Uz bežične mreže dolaze i prednosti korištenja također i mane korištenja. Kako bi se pristupilo bežičnim mrežama potrebno je koristiti računalo i imati pristup internetu. U radu je prikazan postotak pristupa osobnom računalu i postotak pristupa internetu također su analizirane vrste napada na bežične mreže. U posljednjem dijelu rada dan je pregled na niz zakona i propisa u Republici Hrvatskoj koji se odnose na informacijsko društvo i pravnu infrastrukturu, te je predstavljena pravna regulativa koja se direktno veže uz bežične mreže.In today's world, man largely communicates through the Internet what happens over wireless networks, whether it's happening in the user's own home or in a public place. Along with wireless networks, the benefits of using it also come with disadvantages. To access wireless networks, you must use a computer and have Internet access. The paper presents the percentage of access to a personal computer and the percentage of internet access also analyzed the types of attacks on wireless networks. The last part of the paper provides an overview of a number of laws and regulations in the Republic of Croatia relating to the information society and legal infrastructure, and legal regulation that binds directly to wireless networks is presented
ELECTRONIC COMMERCE DELIVERY SYSTEMS
No full textElektronička trgovina predstavlja jedan segment u elektroničkom poslovanju. Elektronička trgovina definira se kao kupovina i prodaja proizvoda ili usluga, prijenos ili razmjena sredstava i podataka putem računalne mreže, prvenstveno putem interneta. Podijeliti se može na potpunu ili djelomičnu elektroničku trgovinu. Najčešće korištene metode plaćanja u elektroničkoj trgovini su: plaćanje putem kreditne ili debitne kartice, plaćanje pouzećem, putem servisa kao što je PayPal i sl. Dostava proizvoda ili usluge iz elektroničke trgovine obavlja se različitim prijevoznim sredstvima, a način dostave ovisi o mjestu pošiljatelja i mjestu primatelja. Dostavu proizvoda obavljaju kurirske službe. Odabir kurirske službe ovisi o potrebama i vrsti proizvoda koje poduzeće nudi. Uz standardne kurirske službe sve popularnije su mobilne i internet platforme za dostavu hrane koje nude brzu i povoljnu dostavu u vrlo kratkom vremenu, dostupnu 24 sata na dan.E-commerce is one segment in e-business. Electronic commerce is defined as the purchase and sale of products or services, the transmission or exchange of funds and data via a computer network, primarily via the Internet. It can be divided into full or partial e-commerce. The most commonly used payment methods in e-commerce are: payment by credit or debit card, cash on delivery, through a service such as PayPal, etc. Delivery of products or services from the e-commerce is done by different means of transport, and the method of delivery depends on the place of the sender and the place of the recipient. Delivery is performed by courier services. The choice of courier service depends on the needs and type of products that the company offers. In addition to standard courier services, mobile and internet food delivery platforms are becoming increasingly popular, offering fast and affordable delivery in a very short time, available 24 hours a day
THE ROLE AND IMPORTANCE OF CONSUMER COMPLAINTS AND OBJECTIONS IN RETAIL
No full textZavršni rad obrađuje postkupovno ponašanje potrošača, zaštitu potrošača prilikom podnošenja prigovora i reklamacija, te zadovoljstvo/nezadovoljstvo potrošača. Poseban naglasak se stavlja na odnos između trgovaca i potrošača, u kojem je izrazito bitno postići obostranu korist i zadovoljstvo. Kako bi se mogla ispravno postaviti u situacijama u kojima potrošači iznose prigovore, od velike je važnosti za trgovinska poduzeća poznavanje naravi prodajne rezistencije, dok je potrošačima bitno da poznaju sva svoja prava kako bi se mogli obraniti od nepoštenog trgovanja. U praktičnom dijelu rada grafički su prikazani i objašnjeni rezultati online anketiranja potrošača sa područja grada Kutine o reakcijama na prigovore i reklamacije potrošača koji su kupci u trgovačkom centrima KTC, Kaufland, Lidl ili Plodine.The final paper represents the post-purchase consumer behaviour, consumer protection when making objections and complaints and the chapter consumer satisfaction/dissatisfaction. Special emphasis is placed on the relationship between retailers and consumers in which it is extremely important to achieve mutual benefit and satisfaction. Companies must be familiar with the nature of sales resistance in order to take a proper attitude in situations in which consumers complain, and it is important for consumers to know all their rights in order to defend themselves against the unfair trading of retailers. The practical part of the paper graphically presents and explains the results of an online survey of consumers from the city of Kutina on reactions to objections and complaints of consumers who are customers in shopping centers KTC, Kaufland, Lidl or Plodine