Repository of the University of Rijeka
Not a member yet
40085 research outputs found
Sort by
Intolerance towards obesity in medical environments: perspectives of patients and healthcare professionals
No full textDebljina predstavlja rastući zdravstveni problem praćen učestalom stigmatizacijom unutar društva, pa tako i u zdravstvenom sustavu. Ovaj pregledni rad analizira pojavu netolerancije prema osobama s pretilošću iz dvostruke perspektive: one pacijenata i one zdravstvenih djelatnika. Prikazana je suvremena definicija pretilosti, epidemiološki podaci o njezinoj prevalenciji globalno i u Hrvatskoj te ključni biološki, psihološki i okolišni čimbenici rizika. S pacijentove strane, razmotrena su iskustva stigmatizacije: od suptilnih predrasuda do konkretnih prepreka u skrbi, poput nedostatka prilagođene medicinske opreme, što sve može dovesti do izbjegavanja zdravstvene skrbi, osjećaja srama, narušenog povjerenja u liječnike i lošijih ishoda liječenja. Iz perspektive zdravstvenih profesionalaca, analizirani su nesvjesni negativni stavovi prema pacijentima s pretilošću, njihove moguće posljedice na kvalitetu skrbi te etičke dileme koje proizlaze iz diskriminacije kao što su kršenje načela pravednosti i autonomije. Rad ističe da ukorijenjena stigma otežava odnos liječnik-pacijent i dovodi do niza psiholoških posljedica za pacijente poput internalizirane stigme. U završnom dijelu rada predložene su strateške mjere za smanjenje stigme: edukacija zdravstvenih kadrova uključujući uvođenje tema o stigmi u kurikulume, razvoj nacionalnih smjernica koje naglašavaju individualizirani i nediskriminatorni pristup pacijentima s pretilošću, prilagodba infrastrukture te odgovorna javna komunikacija i medijsko izvještavanje. Snažnijom osviještenošću i sustavnim intervencijama može se ublažiti negativan utjecaj stigme i unaprijediti kvaliteta skrbi za osobe s pretilošću.Obesity is an increasing public health issue that is frequently accompanied by stigma, including within healthcare settings. This review thesis examines weight-related intolerance towards individuals with obesity from two perspectives – that of patients and that of healthcare professionals. It presents current definitions of obesity, epidemiological data on its prevalence globally and in Croatia, and the key biological, psychological, and environmental risk factors. From the patient perspective, the thesis discusses experiences of weight stigma: from subtle biases to tangible barriers in care such as lack of adequately sized medical equipment, all of which can lead to patients avoiding healthcare, feeling shame, losing trust in providers, and experiencing worse health outcomes. From the healthcare professional perspective, the thesis analyzes implicit negative attitudes toward patients with obesity, their potential impact on the quality of care, and the ethical dilemmas arising from discriminatory behavior such as violations of the principles of justice and autonomy. The findings highlight that deeply rooted stigma impairs the doctor-patient relationship and causes various psychological consequences for patients including internalized stigma and low self-esteem. In its final part, the thesis proposes strategic measures to reduce weight stigma: better education of healthcare staff including introducing training on stigma and bias into curricula, development of national guidelines emphasizing individualized and non-discriminatory care for patients with obesity, adaptation of healthcare infrastructure, and more responsible public communication and media reporting. Through greater awareness and systematic interventions, the negative effects of weight stigma can be mitigated and the quality of care for individuals with obesity can be improved
THE RELATIONSHIP OF EATING HABITS AND PHYSICAL ACTIVITY WITH THE DEVELOPMENT OF EXCESSIVE BODY WEIGHT IN PRE-SCHOOL CHILDREN
No full textSuvremeni način života, obilježen smanjenom tjelesnom aktivnošću i nepravilnim prehrambenim navikama, pridonosi sve češćoj pojavi prekomjerne tjelesne mase kod djece predškolske dobi.
Cilj ovog rada bio je ispitati prehrambene navike djece predškolske dobi i stupanj njihove tjelesne aktivnosti te koju ulogu način prehrane i tjelesna aktivnost imaju u prevenciji prekomjerne tjelesne mase.
U istraživanju je sudjelovalo 243 djece predškolske dobi iz vrtićkih ustanova s područja grada Poreča i okolnih općina. Za procjenu prehrambenih navika korišten je MEDAS upitnik, dok je za procjenu tjelesne i sedentarne aktivnosti korišten NPAQ upitnik. Djeci su pomoću dobi, tjelesne visine i tjelesne mase izračunate z-vrijednosti ITM-a te su na temelju standarda Svjetske zdravstvene organizacije klasificirana kao: normalno uhranjena, pothranjena, preuhranjena (prekomjerne tjelesne mase) i pretila.
Rezultati istraživanja ukazuju da je većina djece bila normalne tjelesne mase, dok su prekomjerna tjelesna masa i pretilost zabilježene kod 16,05% djece. Potvrđena je hipoteza o većem udjelu prekomjerne tjelesne mase i pretilosti među dječacima (20%) u odnosu na djevojčice (11,5%). Statistički značajna povezanost utvrđena je između stupnja uhranjenosti i razine sedentarnosti, dok povezanost stupnja uhranjenosti s tjelesnom aktivnošću i adherencijom mediteranskoj prehrani nije utvrđena.
Dobiveni rezultati ukazuju na važnost praćenja prehrambenih i životnih navika u predškolskoj dobi, s posebnim naglaskom na smanjenje sedentarnosti i prevenciju prekomjerne tjelesne mase u djece.Modern lifestyles, characterized by reduced physical activity and unhealthy dietary habits, contribute to the increasing prevalence of overweight among preschool-aged children.
The aim of this study was to examine the dietary habits and physical activity levels of preschool children, and to explore the role of nutrition and physical activity in the prevention of excessive body weight.
The research included 243 preschool children attending kindergartens in the city of Poreč and surrounding municipalities. Dietary habits were assessed using the MEDAS questionnaire, while the NPAQ questionnaire was used to evaluate physical and sedentary activity. Using age, height, and weight, BMI z-scores were calculated for each child and classified according to World Health Organization standards as: normal weight, underweight, overweight, or obese.
The results showed that the majority of children had normal body weight, while overweight and obesity were identified in 16,05% of the sample. The hypothesis of a higher proportion of overweight and obese boys (20%) compared to girls (11,5%) was confirmed. A statistically significant correlation was found between nutritional status and the level of sedentary behavior, whereas no significant association was observed between nutritional status and physical activity or adherence to the Mediterranean diet.
These findings highlight the importance of monitoring dietary and lifestyle habits in early childhood, with a particular emphasis on reducing sedentary behavior and preventing excess body weight in children
An automated stock market trading system based on deep reinforcement learning
No full textOvaj rad predstavlja inovativni sustav za automatsko trgovanje dionicama na tržištu kapitala, koji integrira duboko podržano učenje i naprednu obradu prirodnog jezika. Istraživanje adresira izazove u automatiziranom trgovanju, uključujući volatilnost tržišta, kompleksnost financijskih podataka i potrebu za kontinuiranom adaptacijom trgovačkih strategija. Rad počinje sveobuhvatnim pregledom financijskih tržišta i hipoteze efikasnog tržišta, postavljajući teorijski okvir za razumijevanje tržišne dinamike. Zatim se fokusira na evoluciju tehnika obrade prirodnog jezika, s posebnim naglaskom na Transformer arhitekturu i njenu primjenu u analizi financijskih tekstova. Detaljno je istraženo duboko podržano učenje i njegova primjena u kontekstu financijskog trgovanja. Metodologija istraživanja obuhvaća razvoj dva modela: PrimoGPT, specijalizirani model za generiranje NLP značajki iz financijskih tekstova, i PrimoRL, model dubokog podržanog učenja za donošenje trgovačkih odluka. PrimoGPT, temeljen na naprednoj Transformer arhitekturi, demonstrira sposobnost interpretacije kompleksnih financijskih informacija, dok PrimoRL pokazuje izvanrednu adaptabilnost u dinamičnim tržišnim uvjetima. Eksperimentalna evaluacija provedena je na dionicama vodećih tehnoloških kompanija u periodu od sedam mjeseci. Rezultati konzistentno pokazuju superiornost predloženog sustava nad tradicionalnim trgovačkim strategijama i drugim modelima strojnog učenja. Posebno su impresivne performanse na NFLX dionici s povratom od 41.19%, AAPL s povratom od 24.24% i AMZN dionici s 26.72% povrata, uz održavanje visokih Sharpe omjera. Zaključno, rad unapređuje razumijevanje primjene umjetne inteligencije u financijskom trgovanju i otvara perspektive za razvoj sofisticiranijih automatiziranih trgovačkih sustava.This paper presents an innovative system for automated stock trading in the stock market, integrating deep reinforcement learning and advanced natural language processing. The research addresses challenges in automated trading, including market volatility, the complexity of financial data, and the need to adapt trading strategies continuously. The work begins with a comprehensive review of financial markets and the efficient market hypothesis, establishing a theoretical framework for understanding market dynamics. It then focuses on the evolution of natural language processing techniques, emphasizing the Transformer architecture and its application in financial text analysis. Deep reinforcement learning and its application in the context of financial trading are explored in detail. The research methodology encompasses the development of two models: PrimoGPT, a specialized model for generating NLP features from financial texts, and PrimoRL, a deep reinforcement learning model for making trading decisions. PrimoGPT, based on advanced Transformer architecture, demonstrates the ability to interpret complex financial information, while PrimoRL exhibits exceptional adaptability in dynamic market conditions. Experimental evaluation was conducted on stocks of leading technology companies over seven months. Results consistently show the proposed system's superiority over traditional trading strategies and other machine learning models. Particularly impressive performances were observed on NFLX stock, with a return of 41.19%, AAPL stock, with a return of 24.24%, and AMZN stock, with a 26.72% return, while maintaining high Sharpe ratios. In conclusion, this work advances the understanding of artificial intelligence applications in financial trading and opens perspectives for developing more sophisticated automated trading systems
Sources of information about complementary and alternative medicine commonly used by oncology patients and healthcare professionals
No full textComplementary and Alternative Medicine (CAM) is increasingly utilized in oncology care; however, significant disparities exist regarding the trusted sources of CAM information among oncology patients and healthcare professionals. This study aimed to systematically evaluate these information sources, their credibility, and their influence on medical decision-making. A cross-sectional study was conducted at the Sisters of Mercy University Hospital Center in Zagreb from November 2022 to May 2023. The sample consisted of 832 respondents, comprising 411 oncology patients and 421 healthcare professionals, including 100 physicians, 321 nurses, and technicians. Data were collected using a survey questionnaire based on modified CHBQ and IMAQ instruments. Descriptive and inferential statistical methods were applied, including one-way analysis of variance (ANOVA) and Tukey's test to identify differences among groups. The most common sources of CAM information for patients were family and friends (82.6%), while healthcare professionals were more inclined to use the internet and media (61.4%). Statistically significant differences in attitudes were identified between patients and healthcare professionals regarding their information sources (p < 0.05). These findings underscore a pressing need for standardized, evidence-based complementary and alternative medicine (CAM) education that is tailored to both patients and healthcare providers. Addressing these disparities through targeted educational interventions could enhance informed decision-making, reduce misinformation, and optimize the delivery of integrative oncology care. Future research should focus on developing verified CAM information frameworks to ensure a more consistent and scientifically grounded approach in oncology settings
Cost Effectivnes Of Modernization And Centralization Of Fuel Terminal In Solin
No full textOvaj završni rad detaljno analizira isplativost ulaganja u centralizaciju i modernizaciju
terminala za naftne derivate u Solinu, koji je u vlasništvu INA-e. U kontekstu dinamičnih
promjena na tržištu energenata, posebno s obzirom na rastući trend električnih vozila i europske
smjernice za smanjenje emisija, donošenje investicijskih odluka zahtijeva oprezan i
konzervativan pristup. Projekt predlaže sveobuhvatnu rekonstrukciju s ciljem modernizacije i
centralizacije terminala, čime bi se značajno smanjili operativni troškovi te osigurala dugoročna
održivost poslovanja u skladu s budućim izazovima i regulativama.
Trenutno terminal u Solinu djeluje na dvije odvojene lokacije, koje su ključne za opskrbu
Dalmacije, kao i dijelova tržišta Bosne i Hercegovine. Međutim, postoje značajni izazovi koji
opravdavaju potrebu za rekonstrukcijom. Jedan od glavnih razloga je nemogućnost daljnje
izgradnje i širenja na lokaciji Vranjičko blato, ponajviše zbog urbanističkih promjena koje su
zahvatile to područje. Uz to, potencijalne operativne uštede predstavljaju značajan motiv za
ulaganje u modernizaciju, jer bi konsolidacija resursa i unapređenje tehnologije omogućili
učinkovitije i ekonomičnije poslovanje.
U ovom radu primijenjene su kvantitativne i kvalitativne metode kako bi se procijenila
isplativost ulaganja. U analizu su uključeni ključni elementi poput trenutne i buduće potražnje
za naftnim derivatima, uzimajući u obzir specifičnosti regije i prometnu sezonalnost u
Dalmaciji. Poseban fokus stavljen je i na zakonodavne zahtjeve, koji imaju sve značajniji
utjecaj na poslovanje naftnih kompanija. U okviru istraživanja izrađeni su detaljni projektni
planovi koji obuhvaćaju sve aspekte modernizacije, uključujući tehničke specifikacije, analizu
troškova i koristi (cost-benefit analiza), te procjenu rizika povezanih s implementacijom
projekta.
Provedena analiza pokazala je da bi modernizacija terminala rezultirala značajnim uštedama
kako u kapitalnim, tako i u operativnim troškovima. Uspoređujući scenarij redovnog održavanja
postojećeg stanja sa scenarijem modernizacije, postalo je jasno da modernizacija predstavlja
ekonomski isplativiju opciju. Osim financijskih prednosti, modernizacija bi omogućila i bolje
upravljanje resursima, smanjenje ekološkog otiska te usklađenost s budućim regulativnim
zahtjevima Europske unije.
Zaključno, rekonstrukcija i modernizacija terminala u Solinu ne samo da bi donijela neposredne
ekonomske koristi, već bi i osigurala konkurentsku prednost INA-i na tržištu, osiguravajući
održivost poslovanja u dugoročnom razdoblju. Ovaj projekt predstavlja primjer strateškog ulaganja koje kombinira financijsku odgovornost s nužnom prilagodbom suvremenim
izazovima energetskog sektoraThis thesis thoroughly analyses the profitability of investing in the centralization and
modernization of the petroleum derivatives terminal in Solin, owned by INA d.d. In the
context of dynamic changes in the energy market, particularly considering the rising trend of
electric vehicles and European guidelines for reducing emissions, making investment
decisions requires a cautious and conservative approach. The project proposes a
comprehensive reconstruction aimed at modernizing and centralizing the terminal, which
would significantly reduce operational costs and ensure long-term business sustainability in
line with future challenges and regulations.
Currently, the terminal in Solin operates at two separate locations, which are crucial for
supplying Dalmatia as well as parts of the Bosnian market. However, there are significant
challenges that justify the need for reconstruction. One of the main reasons is the inability to
expand further at the Vranjičko blato site, primarily due to urban planning changes affecting
the area. Moreover, potential operational savings are a significant motivation for investing in
modernization, as the consolidation of resources and technological improvements would
enable more efficient and cost-effective operations.
Quantitative and qualitative methods have been applied in this thesis to assess the
investment's profitability. The analysis includes key elements such as current and future
demand for petroleum derivatives, considering the region's specificities and seasonal traffic
patterns in Dalmatia. Special attention has also been given to regulatory requirements, which
increasingly impact oil companies' operations. As part of the research, detailed project plans
have been developed, covering all aspects of modernization, including technical
specifications, cost-benefit analysis, and risk assessment associated with project
implementation.
The conducted analysis demonstrated that modernizing the terminal would lead to significant
savings in both capital and operational costs. Comparing the scenario of maintaining the
current state with the modernization scenario, it became clear that modernization is the more
economically viable option. Beyond financial benefits, modernization would also enable
better resource management, reduce the environmental footprint, and ensure compliance with
future European Union regulatory requirements.
In conclusion, the reconstruction and modernization of the Solin terminal would not only
yield immediate economic benefits but also secure a competitive advantage for INA in the
market, ensuring business sustainability in the long term. This project represents an example
of strategic investment that combines financial responsibility with the necessary adaptation to
contemporary challenges in the energy sector
Model dubokoga učenja za prepoznavanje rukopisa na dodirnim zaslonima zasnovan na pristupu fuzije osjetila : doktorski rad
No full textThe use of biometric data to recognize individuals is a frequently studied topic in
the field of computer security. Biometric identification relies on analyzing and measuring
human traits to determine a person’s identity. Handwriting analysis represents a conven
tional biometric modality that captures the distinct writing patterns and characteristics
unique to each individual. Traditional approaches primarily concentrate on offline hand
writing verification, where static images of handwritten text are analyzed to distinguish
between genuine and forged signatures. The emergence of touchscreen devices with a
variety of built-in sensors has enabled a more comprehensive approach to online hand
writing recognition, leveraging dynamic writing characteristics such as pressure, speed,
the number and order of the strokes, pen tilt, and other relevant attributes.
Related studies in this field highlight the predominance of certain research methodolo
gies. Specifically, in most instances, the analysis focuses solely on the signature, verifica
tion methods are more widely used compared to recognition methods, and the proposed
approaches primarily depend on a specific device or sensor to gather handwriting biomet
ric data. This doctoral dissertation introduces a novel approach to user authentication
that extends beyond conventional online signature verification systems. The study aims
to address the research gap by broadening the focus from verification to a wider range
of handwriting identification tasks. This refers to a general process of determining the
handwriting owner that involves multi-class classification. The proposed system utilizes
sensor fusion, a technique that integrates and processes measurements collected by mul
tiple sensors. Differing from the use of specialized hardware, such as custom-designed
pens or complex sensor solutions, which are often limited and costly, this system employs
readily available off-the-shelf components and common touchscreen smart devices. In
contrast to prevalent research mainly centered on handwritten signatures, the tion examines the gathering and analysis of handwriting in various forms, including short
sentences, words, and individual letters. The analysis incorporates two distinct methods
of handwriting input, utilizing both a stylus and a finger.
A total of 60 participants took part in a controlled experiment to form a newly cu
rated handwriting biometrics dataset, consisting of measurements from different types
of sensors. Custom CNN models were employed for feature extraction and classification
tasks to identify participants’ handwriting. The accuracy of the model was analyzed in
relation to the impact of three factors: train set size, input modality, and handwriting
form. The obtained results show a statistically significant effect of set size on the model’s
accuracy, with the highest accuracies observed with the largest train set size. The statis
tical analysis also revealed that higher accuracy was consistently achieved for recognizing
stylus-based handwriting compared to finger-based writing.
An ablation study was conducted to analyze the impact of each sensor in the fusion
based setup. The acquired findings indicated that the proposed person recognition system
yields the highest accuracy for signatures, while also showing notably high accuracy for
sentences and words. Overall, these findings suggest that the most suitable sensor fu
sion subset is highly dependent on both the handwriting form and the input modality.
When all sensors are included, the model’s accuracy improves for recognizing sentences,
words, and letters that are entered using a stylus. This highlights the benefit of utilizing
a comprehensive multi-sensor setup. Hence, it can be concluded that including addi
tional sensors can certainly enhance the accuracy of the model, thereby justifying their
integration into the experiment apparatus.Korištenje biometrijskih podataka za prepoznavanje osoba često je istraživana tema u
području računalne sigurnosti. Biometrijska identifikacija oslanja se na analizu i mjerenje
ljudskih karakteristika kako bi se utvrdio identitet osobe. Analiza rukopisa predstavlja
standardni biometrijski modalitet koji bilježi jedinstvene obrasce i značajke rukopisa
specifične za svakog pojedinca. Tradicionalni pristupi uglavnom su usmjereni na verif
ikaciju rukopisa, pri čemu se analiziraju slike rukopisa kako bi se razlikovali originalni i
krivotvoreni potpisi. Pojava uređaja sa zaslonom osjetljivim na dodir i brojnim ugrađenim
senzorima omogućila je sveobuhvatniji pristup prepoznavanju osoba pomoću rukopisa, ko
risteći dinamičke značajke pisanja poput razine pritiska, brzine pisanja, broja i redoslijeda
poteza, nagiba olovke i drugih atributa od značaja.
Srodne studije u ovom području ističu određene metodologije koje prevladavaju u
istraživanjima. Konkretno, u većini slučajeva analiza se usmjerava isključivo na pot
pis, metode verifikacije su zastupljenije od metoda identifikacije, a predložena rješenja
uglavnom se oslanjaju na određeni uređaj ili specifični senzor za prikupljanje biometri
jskih podataka. Ova doktorska disertacija uvodi novi pristup autentifikaciji korisnika koji
nadilazi tradicionalne sustave verifikacije potpisa. Cilj istraživanja je prebaciti fokus s
verifikacije na širi raspon zadataka povezanih s identifikacijom rukopisa. Ovo se odnosi
na općeniti postupak određivanja vlasnika rukopisa koji uključuje višeklasnu klasifikaciju.
Predloženi pristup implementira koncept fuzije senzora, tehniku koja objedinjuje i obrađuje
podatke prikupljene s više senzora. Za razliku od korištenja specijaliziranog sklopovlja,
poput posebno dizajniranih olovaka ili složenih senzorskih sustava, koji su često ograničeni
i skupi, ovaj sustav koristi lako dostupne komponente i uobičajene pametne uređaje s
dodirnim zaslonima. Za razliku od većine istraživanja koja su uglavnom usmjerena na
potpise, ovo istraživanje ispituje prikupljanje i analizu rukopisa u različitim oblicima, uključujući kratke rečenice, riječi i pojedinačna slova. Osim toga, analiza obuhvaća dva
različita načina pisanja– korištenjem olovke (stylusa) i prsta.
Ukupno 60 sudionika sudjelovalo je u kontroliranom eksperimentu za formiranje novog
skupa biometrijskih podataka, koji se sastoji od mjerenja s različitih tipova senzora. Kako
bi se klasificirao rukopis sudionika, CNN modeli dubokoga učenja korišteni su za zadatke
izdvajanja značajki i klasifikacije. Točnost modela analizirana je u odnosu na utjecaj tri
različita čimbenika: veličine skupa za treniranje, modaliteta unosa i oblika rukopisa. Do
biveni rezultati pokazuju statistički značajan učinak veličine skupa na točnost modela, pri
čemu je najveća točnost uočena kod najveće veličine skupa za treniranje. Statistička anal
iza takoder je pokazala da je postignuta viša točnost za prepoznavanje rukopisa olovkom
u usporedbi s pisanjem pomoću prsta.
Provedena je ablacijska studija kako bi se analizirao utjecaj pojedinačnih senzora un
utar sustava temeljenog na fuziji. Dobiveni rezultati pokazali su da predloženi sustav za
prepoznavanje rukopisa postiže najvišu točnost za potpise, dok također pokazuje izrazito
visoku točnost za rečenice i riječi. Općenito, rezultati ukazuju na to da najpogodniji pod
skup fuzije senzora uvelike ovisi o obliku rukopisa i modalitetu unosa. Kada su uključeni
svi senzori, točnost modela se poboljšava za prepoznavanje rečenica, riječi i slova unesenih
pomoću olovke, što dodatno naglašava prednost korištenja sustava s više senzora. Stoga se
može zaključiti da uključivanje dodatnih senzora svakako može povećati točnost modela,
opravdavajući njihovu implementaciju u eksperimentalni aparatus
Special Issue “Brain Injury: New Insights into Mechanisms and Future Promising Treatments”
No full textThis Special Issue of Biomedicines presents 12 published, peer-reviewed articles on the theme of “Brain Injury: New Insights into Mechanisms and Future Promising Treatments”, including 10 original research papers and 2 reviews covering the topics related to the pathophysiology of acquired central nervous system (CNS) injuries, as well as biomarker discovery, diagnosis, and potential pharmacological and non-pharmacological approaches in the treatment of these disorders [...
REAL ESTATE TAXTATION IN THE REPUBLIC OF CROATIA WITH COMPARATIVE REVIEW OF SELECTED EU STATES
No full textOvaj diplomski rad bavi se analizom sustava oporezivanja prometa nekretnina u Republici Hrvatskoj, s posebnim naglaskom na porez na promet nekretnina, porez na dodanu vrijednost (PDV) i porez na dohodak od otuđenja nekretnina. Cilj rada bio je prikazati pravni okvir i praktičnu primjenu ovih oblika oporezivanja, uz uvažavanje fiskalnih, pravnih i socioekonomskih aspekata, te provesti komparativnu analizu s odabranim zemljama Europske unije, Njemačkom i Slovenijom. Kroz rad se razmatra i pitanje harmonizacije imovinskih poreza unutar Europske unije, kao i izazovi koji proizlaze iz razlika u nacionalnim zakonodavstvima država članica. U uvodnom dijelu razmatra se teorijsko određenje poreza te se kroz povijesni prikaz prikazuje evolucija imovinskih poreza. Nadalje, objašnjava se značenje i funkcija oporezivanja imovine, pri čemu se poseban naglasak stavlja na oporezivanje nekretnina kao najstabilnijeg oblika imovine. Analiziran je važeći pravni okvir Republike Hrvatske, koji uključuje Zakon o porezu na promet nekretnina, Zakon o porezu na dodanu vrijednost i Zakon o porezu na dohodak, uz osvrt na porezne stope, osnovice, oslobođenja i specifičnosti prijave porezne obveze. Detaljno je razrađena i podjela između oporezivanja nekretnina PDV-om i porezom na promet nekretnina, ovisno o okolnostima i statusu sudionika transakcije. Rad također uključuje komparativnu analizu s Njemačkom i Slovenijom, dvjema zemljama koje primjenjuju različite modele oporezivanja nekretnina. Njemačka se odlikuje decentraliziranim i progresivnim pristupom, dok Slovenija ima centraliziraniji i jednostavniji sustav. Usporedba ukazuje na prednosti i nedostatke hrvatskog modela, ali i na potencijalne smjernice za njegovo unaprjeđenje, osobito u kontekstu jačanja fiskalne autonomije lokalne samouprave i pravednije raspodjele poreznog opterećenja. U zaključku se ističe da hrvatski sustav oporezivanja prometa nekretnina, iako zakonski dobro strukturiran, još uvijek pokazuje nedostatke u pogledu jednostavnosti, stabilnosti i sveobuhvatnosti.This graduate thesis deals with the analysis of the real estate transaction taxation system in the Republic of Croatia, with a special emphasis on real estate transaction tax, value added tax (VAT) and income tax from the sale of real estate. The aim of the work was to present the legal framework and practical application of these forms of taxation, while respecting the fiscal, legal and socioeconomic aspects, and to conduct a comparative analysis with selected countries of the European Union, Germany and Slovenia. The work also considers the issue of property tax harmonization within the European Union, as well as the challenges arising from differences in the national legislation of the member states. In the introductory part, the theoretical determination of taxes is considered and the evolution of property taxes is shown through a historical overview. Furthermore, the meaning and function of property taxation is explained, whereby a special emphasis is placed on the taxation of real estate as the most stable form of property. The current legal framework of the Republic of Croatia, which includes the Real Estate Tax Act, the Value Added Tax Act and the Income Tax Act, was analysed, with reference to tax rates, bases, exemptions and the specifics of reporting tax liability. The division between real estate taxation by VAT and real estate transfer tax is also elaborated in detail, depending on the circumstances and status of the transaction participants. The paper also includes a comparative analysis with Germany and Slovenia, two countries that apply different models of real estate taxation. Germany is characterized by a decentralized and progressive approach, while Slovenia has a more centralized and simpler system. The comparison points to the advantages and disadvantages of the Croatian model, but also to potential guidelines for its improvement, especially in the context of strengthening the fiscal autonomy of local governments and a fairer distribution of the tax burden. The conclusion emphasizes that the Croatian real estate transfer taxation system, although legally well-structured, still shows shortcomings in terms of simplicity, stability and comprehensiveness
CONSTRUCTION CONTRACT AND CONTRACTOR'S LIABILITY
No full textUgovor o građenju jest ugovor trgovačkog prava s kojim se susrećemo u svakodnevnom životu, a
gotovo svatko od nas se barem jednom pojavio ili će se pojaviti kao ugovorna strana u istom. On
može biti građanskopravni i trgovački ugovor, trgovački ugovor će biti samo onda kada su obije
strane trgovci. Nadalje, u ovom radu analizirati će se ugovorne strane kao obveznici ugovora o
građenju, njihov odnos i njihova odgovornost s naglaskom na odgovornost izvođača kao
opširnijom odgovornošću između ugovornih strana, analizirati će se i odgovornost podizvođača
kao i osiguranje gradilišta i osoba na gradilištu, a poseban naglasak stavljen je na odgovornost
ugovornih strana prema posebnim uzancama o građenju.
Ugovor o građenju definiran je primarno Zakonom o obveznim odnosima i Zakonom o gradnji,
no, za kvalitetan ugovor o građenju i kvalitetnu analizu istoga, potrebno je proučiti i ostale pravne
izvore, znanstvene članke i uzance koji su svi upotrijebljeni za izradu ovog diplomskog rada koji
je posvećen analizi ugovora o građenju i odgovornosti izvođača.A construction contract is a contract of commercial law that we encounter in our everyday life,
and almost everyone of us has at least once appeared or will appear as a contracting party in it. It
can be a civil and commercial contract, it will be a commercial contract only when both parties are
merchants. Further along this paper will analyze the contracting parties as obligees of the
construction contract, their relationship and their responsibility with an emphasis on the
responsibility of the contractor as a more extensive responsibility between the contracting parties,
the responsibility of subcontractors will be analyzed as well as the insurance of the construction
site and the people on the construction site, with special emphasis placed on the responsibility of
the contracting parties according to special construction regulations.
The construction contract is defined primarily by the Law on Obligations and the Construction
Law, but for a quality construction contract and a quality analysis of the same, it is necessary to
study other legal sources, scientific articles and references, all of which is used in the preparation
of this diploma thesis, which is dedicated to the analysis of construction contracts and contractor
liability
