Repository of the University of Rijeka
Not a member yet
40085 research outputs found
Sort by
Tax accounting
No full textRad je usmjeren na računovodstveno praćenje i evidentiranje poreznih obveza poduzeća uz analizu sustava oporezivanja u Republici Hrvatskoj kao šireg konteksta. Cilj je istraživanja prikazati kako se različiti porezni oblici, poput poreza na dobit, poreza na dodanu vrijednost i poreza na dohodak, primjenjuju u praksi te kako utječu na financijsko izvještavanje i poslovanje poduzeća. U radu su obrađeni zakonski okviri i porezni propisi koji reguliraju porezni sustav u Hrvatskoj. Također, rad razmatra perspektive razvoja porezne politike i računovodstva u Hrvatskoj, uključujući izazove poput digitalizacije, fiskalne stabilnosti i usklađivanja s europskim standardima. Prikaz teorijske i normativne osnove poreznog sustava ilustrira se primjenom u poduzeću Atlantic Grupa d.d. Zaključci potvrđuju važnost pravovremenog i točnog praćenja poreznih obveza za uspješno i zakonito poslovanje te ukazuju na potrebu daljnjih reformi i prilagodbi poreznog sustava suvremenim ekonomskim uvjetima
COMPARISON OF THE LEGAL FRAMEWORK OF A COOPERATIVE AND A FAMILY FARM
No full textRazvoj i sve veća popularizacija poljoprivrednog gospodarstva dovodi do sve većeg broja zainteresiranih osoba za rad u poljoprivredno-gospodarskim djelatnostima. Razvoj poljoprivrednog gospodarstva također dovodi do smanjenja uvoza te samim time daje naglasak na veću iskoristivost prirodnih resursa. Prilikom obavljanja djelatnosti iz područja poljoprivrede u Republici Hrvatskoj mogući su brojni načini organiziranja obavljanja poljoprivredne djelatnosti no najveći se naglasak daje na zadrugu i obiteljsko poljoprivredno gospodarstvo (OPG). Važno je prilikom donošenja odluke o osnivanju nekog od oblika udruživanja pobliže analizirati i usporediti njihovu pravnu regulaciju, o čemu i govori tekst u nastavku. Navodi se kako je Zakon o zadrugama definirao zadrugu kao neovisno društvo kojim upravljaju njezini članovi pomoću njezinih tijela (upravitelj, nadzorni odbor i skupština) na temelju zajedništva i uzajamne pomoći. Odnos između članova zadruge definiran je tzv. „zadružnim načelima“. Zadrugu temeljem Zakona može osnovati najmanje sedam članova, a svoju pravnu osobnost stječe upisom u sudski registar. Također Zakon definira prava i obveze članova zadruge kao i način prestanka njezinog djelovanja.
Kako bi se što bolje uredio način djelovanja OPG-ova u Republici Hrvatskoj na snazi je Zakon o obiteljskom poljoprivrednom gospodarstvu koji pobliže regulira njezin rad. Navedeni Zakon za cilj ima razvoj poljoprivrednog gospodarstva u Republici Hrvatskoj. Članstvo u OPG-u može se temeljiti na obiteljskim vezama. Zakon definira uvjete za obavljanje poljoprivredne djelatnosti, oblike nadzora te razloge za prestanak djelovanja OPG-a. Tekst razmatra i odgovornosti članova, privremenog zastupnika te nositelja OPG-a. Obitelj i njezini članovi imaju značajnu ulogu u radu OPG-a čija se zaštita prava jamči odredbama posebnog Zakona.
U Republici Hrvatskoj postoje brojni primjeri dobre prakse zadrugarstva kao i organiziranja poljoprivredne djelatnosti kao OPG-a na što se i sam tekst osvrće. Regulacijom ova dva oblika udruživanja Republika Hrvatska pridonosi razvoju poljoprivrednog sektora.The development and growing popularization of agriculture have led to an increasing number of people becoming interested in agricultural activities. This development also contributes to a reduction in imports and places greater emphasis on the efficient use of natural resources. In the Republic of Croatia, there are several ways to organize agricultural activities, with the greatest focus on cooperatives and family farms. When deciding to establish one of these organizational forms, it is important to closely analyze and compare their legal frameworks, as discussed in the text below. According to the Cooperative Act, a cooperative is defined as an independent enterprise managed by its members through its governing bodies (manager, supervisory board, and assembly), based on principles of solidarity and mutual assistance. The relationships among cooperative members are governed by so-called "cooperative principles." Under the Act, a cooperative can be established by a minimum of seven members and gains legal personality upon registration in the court register. The Act also sets out the rights and obligations of cooperative members, as well as the procedures for terminating cooperative operations.
To better regulate the functioning of family farms in the Republic of Croatia, the Family Farm Act is in force. This Act more precisely governs the operation of family farms and aims to promote the development of the agricultural sector in Croatia. Membership in a family farm is typically based on familial relationships. The Act outlines the conditions for carrying out agricultural activities, the forms of supervision, and the grounds for the termination of a family farm’s operations. It also addresses the roles and responsibilities of members, temporary representatives, and the farm owner. The family plays a central role in the functioning of a family farm, and their rights are protected under a specific provision of the Act.
There are numerous examples of good practices in both cooperatives and family farm organizations across Croatia, which are also discussed in the text. By regulating these two forms of agricultural association, the Republic of Croatia contributes significantly to the advancement of its agricltural sector
Hamming Code
No full textU ovom radu opisana je vrsta binarnog linearnog koda – Hammingov kod. Nakon ponovljenih osnovnih definicija, uvedena je važna familija kodova, familija linearnih kodova. Kratko su opisani parametri kojima možemo opisati kod, neka svojstva linearnog koda, način zadavanja koda te kako kod detektira grešku pomoću sindroma. U nastavku rada detaljnije se opisuje binaran linearan Hammingov kod. U nekoliko primjera prikazana su i opisana dva načina kodiranja i dekodiranja ovim kodom, pomoću zadane formule i pomoću generirajuće matrice koda. Zatim su navedene neke familije kodova kojima Hammingov kod pripada te je pokazano da pripada savršenim kodovima. Također je spomenuta primjena Hammingovog koda u otkrivanju i ispravljanju pogrešaka u digitalnim komunikacijskim sustavima.This paper describes a type of binary linear code – the Hamming code. After revisiting basic definitions, an important family of codes, the family of linear codes, is introduced. The code parameters, key properties, methods of code definition, and the use of syndrome for error detection are explained. The paper focuses in more detail on the binary linear Hamming code. Through several examples, two methods of encoding and decoding are presented and explained, one using a given formula and the other using a generator matrix. Several code families to which the Hamming code belongs are mentioned, and it is shown that it is a perfect code. The application of the Hamming code in detecting and correcting errors in digital communication systems is also presented
Legal Distinction Between Commercial Sales Contracts and Contracts for Services: An Analysis of the CISG and the Croatian Obligations Act
No full textU ovom radu definira se i analizira razgraničenje između trgovačkog ugovora o kupoprodaji i ugovora o djelu kroz analizu pravnih rješenja sadržanih u Bečkoj konvenciji iz 1980. godine i hrvatskom Zakonu o obveznim odnosima. Proučava se pravna priroda tih dvaju ugovora, njihovi bitni sastojci, kriteriji za razlikovanje te način njihove primjene u praksi. Temeljno se polazi od članka 3. Konvencije koji regulira mješovite ugovore, posebno one u kojima se roba treba proizvesti te one u kojima se kombinira prodaja i pružanje usluga te od članka 591. Zakona o obveznim odnosima koji propisuje kada se ugovor smatra kupoprodajom, a kada djelom. Poseban naglasak stavljen je na dva ključna kriterija razgraničenja - kriterij vlasništva i količine materijala potrebnog za izradu robe te kriterij osobite vrijednosti izvođačeva rada. Analizom brojnih sudskih presuda, uključujući i praksu Visokog trgovačkog suda Republike Hrvatske i stranih sudova, ukazuje se na pravne nesigurnosti i potrebu za preciznijim tumačenjem pojmova sadržanih u odredbama. Rad pokazuje kako Bečka konvencija i Zakon o obveznim odnosima sadržavaju osnovne kriterije razgraničenja, ali i da njihova praktična primjena ovisi o sudskoj interpretaciji i konkretnim okolnostima svakog pojedinog slučaja.This paper defines and analyzes the distinction between a commercial contract of sale and a contract for work through the analysis of legal solutions contained in the 1980 Vienna Convention and the Croatian Obligations Act. The legal nature of these two contracts, their essential elements, the criteria for distinction, and the manner of their application in practice are examined. The starting point is Article 3 of the Convention, which regulates mixed contracts, especially those in which goods are to be manufactured and those in which the sale of goods is combined with the provision of services, and Article 591 of the Obligations Act, which prescribes when a contract is considered a contract of sale and when a contract for work. Special emphasis is placed on two key criteria of distinction – the criterion of ownership and the quantity of material needed for the production of goods, and the criterion of the special value of the contractor’s work. Through the analysis of numerous court decisions, including the case law of the High Commercial Court of the Republic of Croatia and foreign courts, the paper points to legal uncertainties and the need for more precise interpretation of the terms contained in the provisions. The paper shows that the Vienna Convention and the Obligations Act contain the basic criteria of distinction, but that their practical application depends on judicial interpretation and the specific circumstances of each individual case
Traumatic Brain Injury: Novel Experimental Approaches and Treatment Possibilities
No full textTraumatic brain injury (TBI) remains a critical global health issue with limited effective treatments. Traditional care of TBI patients focuses on stabilization and symptom management without regenerating damaged brain tissue. In this review, we analyze the current state of treatment of TBI, with focus on novel therapeutic approaches aimed at reducing secondary brain injury and promoting recovery. There are few innovative strategies that break away from the traditional, biological target-focused treatment approaches. Precision medicine includes personalized treatments based on biomarkers, genetics, advanced imaging, and artificial intelligence tools for prognosis and monitoring. Stem cell therapies are used to repair tissue, regulate immune responses, and support neural regeneration, with ongoing development in gene-enhanced approaches. Nanomedicine uses nanomaterials for targeted drug delivery, neuroprotection, and diagnostics by crossing the blood–brain barrier. Brain–machine interfaces enable brain-device communication to restore lost motor or neurological functions, while virtual rehabilitation and neuromodulation use virtual and augmented reality as well as brain stimulation techniques to improve rehabilitation outcomes. While these approaches show great potential, most are still in development and require more clinical testing to confirm safety and effectiveness. The future of TBI therapy looks promising, with innovative strategies likely to transform care
Survivin Expression in Placentas with Intrauterine Growth Restriction
No full textBackground/Objectives: Intrauterine growth restriction (IUGR) is a pathological condition defined by a reduced fetal ability to achieve the genetically expected growth potential during gestation. It affects 5–10% of all pregnancies and it is a leading cause of perinatal morbidity and mortality. During the initial phases of placentation, complex interlinked processes including cell proliferation, differentiation, apoptosis and the invasion of trophoblasts occur. Alterations in the regulation of these processes lead to placental dysfunction. Survivin, a member of the inhibitor of apoptosis (IAP) family, plays an important role in cell proliferation balance and apoptosis, thus leading to proper placental development. This study aimed to evaluate survivin expression in placentas from IUGR and healthy pregnancies to explore its potential as a biomarker for the early diagnosis, prevention, and treatment of IUGR. Methods: Survivin presence was determined in 153 archival formalin-fixed and paraffin-embedded placental tissues from IUGR (N = 122) and uncomplicated (N = 31) term pregnancies. Tissue microarrays (TMAs) were constructed, and survivin expression was assessed using immunohistochemistry (IHC). Survivin levels were quantified using positive cell proportion (PCP) scores and immunoreactive scores (IRS), with statistical significance determined using mean values, standard deviation (SD), standard error, and Student’s t test in instances of normal distribution, and when this was not the case, the Mann–Whitney test. Chi-square tests, Fisher exact tests, and t-tests (p < 0.05) were used to compare categorical variables. Results: Our results suggested the significantly higher expression of survivin validated with PCP (p < 0.001) and IRS (p < 0.002) in placentas with IUGR compared to placentas from non-complicated term pregnancies. Conclusions: Increased survivin expression in IUGR placentas points to its potential role as a key indicator of placental dysfunction. By signaling early pathological changes, survivin may offer a valuable tool for the early detection of IUGR, potentially allowing for timely clinical interventions that could reduce the risk of serious outcomes, including stillbirth. To fully establish survivin’s clinical value, further research is needed to validate its diagnostic accuracy and to explore its involvement in molecular pathways that may be targeted for therapeutic benefit
Genetski čimbenici i cerebralna paraliza
No full textSvrha: Povijesni opisi cerebralne paralize (CP) sadržavaju prikaze slučajeva koji pokazuju ozljedu mozga uzrokovanu perinatalnim čimbenicima, s evidentnom povezanosti okoline, razvoja mozga i CP. Nedavna istraživanja pokazuju da 11 % do 40 % osoba s kliničkom dijagnozom CP ima monogenski uzrok. Postupci: Ovaj pregled razmatra genetski napredak u dijagnostičkoj skrbi za CP i implikacije genomskog liječenja CP.Glavna otkrića: Do sada identificirani geni u CP imaju izravan učinak na razvoj mozga ili ciljaju na druga tkiva koja su ranjiva. Ti neizravni mehanizmi mogu dovesti do većeg rizika od perinatalnog stresa ili ozbiljnog oštećenja mozga, što zatim dovodi do kliničkog fenotipa CP. Nalazi podupiru široko rasprostranjene moguće etiologije koje dovode do CP. Kako se sve više istraživanja usredotočuje na genetske uzroke CP, popis do sada identificiranih gena povezanih s nastankom CP početna je točka u razvoju panela gena specifičnih za CP. Dostupnost sekvenciranja egzoma i financijska sredstva za genetsko testiranje još uvijek su ograničeni, a genetski markeri mogu identificirati osobe s CP kod kojih bi se moglo koristiti genetsko testiranje. Postoje čimbenici koji ukazuju na povećanu vjerojatnost genetske dijagnoze CP, naglašavajući potrebu za sveobuhvatnim skupom referentnih podataka o genotipu i fenotipu kako bi se pomoglo tumačenje varijanti u kohortama s CP.Zaključak: Dijagnoza CP ostaje klinička, ali mogućnost genetskog testiranja podržava omogućavanje personalizirane medicine populaciji s CP, pružajući korisne podatke za ciljano liječenje pacijenata, i genetskog savjetovanja za njihove obitelj
A New Approach to the Regulation of Multiple Voting Shares
No full textU radu se analiziraju odredbe Direktive o strukturama dionica s višestrukim pravom glasa, koju su države članice dužne prenijeti u nacionalna zakonodavstva do 5. prosinca 2026. godine. Poseban osvrt daje se na rješenja usvojena u njemačkom, francuskom i talijanskom pravu u kojima je dopušteno izdavanje dionica s višestrukim pravom glasa. Odstupanje Njemačke od dugo usvojenog načela proporcionalnosti, dopuštanjem izdavanja dionica s višestrukim pravom glasa 2023. godine, iznenadilo je druge države članice EU-a, budući da je smatrana primjerom beskompromisne zabrane struktura dionica s višestrukim pravom glasa. Talijanski zakonodavac dopustio je izdavanje dionica s višestrukim pravom glasa još 2014. godine, a francuski 2019. godine. Potaknuti zbivanjima na tržištu kapitala, i talijanski i francuski zakonodavci mijenjaju regulatorni okvir 2024. godine, kojim u većoj mjeri dopuštaju primjenu dionica s višestrukim pravom glasa. U hrvatskom zakonodavstvu zabranjeno je izdavanje dionica s višestrukim pravom glasa. To stajalište izmijenit će se prenošenjem Direktive o strukturama dionica s višestrukim pravom glasa u nacionalno zakonodavstvo, što će predstavljati značajnu izmjenu u hrvatskom pravu društava.The paper analyses the provisions of the Directive on Multiple-Vote Share Structures, which must be transposed into national law by the Member States by 5 December, 2026. The author provides an overview of the solutions adopted in German, French and Italian law that allow the issuance of multiple voting shares. Germany’s departure from the long-standing principle of proportionality by authorising the issuance of multiple voting shares in 2023 came as a surprise to other EU member states, as it was seen as an example of an uncompromising ban on multiple-vote share structures. The Italian legislator authorised the issuance of multiple voting shares in 2014 and the French legislator in 2019. Due to developments in the capital market, both the Italian and French legislators amended the legal framework in 2024 to allow the use of multiple voting shares to a greater extent. Croatian legislation prohibits the issuance of multiple voting shares. This position will change with the transposition of the Directive on Multiple-Vote Share Structures into national law, representing a significant change in Croatian company law
Quantification and Predictors of Hemoglobin Drop, Hidden Blood Loss and Irrigation Fluid Retention in Shoulder Arthroscopy
No full textBackground: Shoulder arthroscopy is a common, minimally invasive surgery, but the resulting postoperative blood loss remains poorly understood. In this study, we quantified the intraoperative and postoperative blood loss, the hemoglobin (Hb) drop, and the effects of irrigation fluid retention, as well as the influence of solutions administered through infusions. Methods: A prospective observational study of 49 patients undergoing arthroscopic rotator cuff tear (RCT) repair was conducted. Their preoperative and postoperative Hb levels were measured, along with the intraoperative and postoperative blood loss. Irrigation fluid retention was analyzed, and multiple regression was used to assess the factors contributing to Hb drops. Results: The intraoperative blood loss amounted to 36.46 ± 20.34 mL, while the total blood loss reached 791.17 ± 280.96 mL, with 94.64% occurring postoperatively. The postoperative Hb drop (2.06 ± 0.74 g/dL) was significantly greater than the intraoperative Hb drop (0.11 ± 0.06 g/dL) (p < 0.001). An older age (p = 0.02) and male sex (p = 0.025) significantly predicted the postoperative Hb drop, while irrigation fluid retention and administration of crystalloids and colloids had no notable effects. Capsulotomy was associated with a small but significant increase in intraoperative blood loss (p < 0.01). Increased intraoperative blood loss correlated with greater irrigation fluid retention (r = 0.41, adjusted R2 = 0.152, p < 0.001). Conclusions: In shoulder arthroscopy, the postoperative blood loss and Hb drop are significantly greater than the intraoperative blood loss and Hb drop, as well as the fluid gain, emphasizing the need for careful monitoring, especially in high-risk patients. Future studies should investigate the potential impacts of low-molecular-weight heparin on postoperative bleeding after shoulder arthroscopy
