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Financial Reports of State Budget Users
No full textFinancijski izvještaji proračunskih subjekata, kao i sustav njihovog računovodstva, u
potpunosti su normativno unificirani i determinirani. Temeljna svrha im je prezentirati
financijski položaj i financijski rezultat poslovanja u izvještajnom razdoblju. U
teorijskom dijelu rada se prikazuju rezultati istraživanja teorijskog i zakonskog okvira
financijskog izvještavanja u sustavu proračuna, a u aplikativnom dijelu rezultati
istraživanja financijskih izvještaja konkretnog korisnika državnoga proračuna. Provedeno
je na Ministarstvu unutarnjih poslova za razdoblje od 2017. do 2023. godine pri čemu se
konstatira stabilan rast imovine, prihoda i rashoda. Analiza ukazuje na kontinuirani rast
imovine, potrebu za većim financijskim sredstvima radi ispunjenja obveza te povećanu
financijsku podršku iz različitih izvora. Vertikalna analiza pokazuje relativnu stabilnost
strukture imovine, prihoda i rashoda Ministarstva, s određenim oscilacijama. Iako analiza
otkriva određene nedostatke i prepreke, isto tako ističe potencijal za poboljšanje kroz
implementaciju strategija usmjerenih na optimizaciju procesa izvještavanja, jačanje
internih kontrola te povećanje transparentnosti. Kroz bolje razumijevanje financijskih
izvještaja i njihovih nedostataka, analizirani subjekt može osnažiti svoje financijsko
upravljanje i izgraditi povjerenje javnosti i dionika. Ključni zaključak istraživanja
naglašava važnost kontinuiranog praćenja i poboljšanja procesa financijskog
izvještavanja radi osiguranja dosljedne transparentnosti, učinkovitosti i odgovornosti u
korištenju javnih izvora financiranja.Financial statements of budgetary entities, as well as their accounting system, are fully
normatively unified and determined. Their basic purpose is to present the financial
position and financial result of the business in the reporting period. In the theoretical part
of the paper, the results of research into the theoretical and legal framework of financial
reporting in the budget system are presented. In the applied part, the results of research
into the financial reports of specific users of the state budget are presented. It was carried
out at the Ministry of the Interior for the period from 2017 to 2023, during which a stable
growth of assets, income and expenses was revealed. The analysis indicates continuous
asset growth, the need for increased financial resources to meet obligations, and enhanced
financial support from various sources. Vertical analysis shows relative stability in the
structure of assets, revenues, and expenditures of the Ministry, with certain fluctuations.
Although the analysis reveals some deficiencies and obstacles, it also highlights the
potential for improvement through the implementation of strategies aimed at optimizing
reporting processes, strengthening internal controls, and increasing transparency.
Through a better understanding of financial statements and their shortcomings, the
analyzed entity can strengthen its financial management and build trust among the public
and stakeholders. The key conclusion of the research emphasizes the importance of
continuous monitoring and improvement of financial reporting processes to ensure
consistent transparency, efficiency, and accountability in the use of public resources
Comparison of data migration tools on a practical example : English
No full textCilj navedenog završnog rada je opisati i objasniti alate za migraciju baza podataka na konkretnom primjeru izrađene baze podataka te prikazati mogućnosti i druge tehničke specifikacije koje se nude korisniku/klijentu. U nastavku, obrađena su četiri alata: DbVisualizer, Oracle SQL Developer, HeidiSQL, Flyway. Nužno je napomenuti i Microsoft SQL Server, u kojem je izgrađena baza podataka koja je kompatibilna s navedenim alatima. Prikazane su osnovne informacije o svim alatima, povijest alata te prednosti i nedostatci alata te neke dodatne zanimljivosti svakoga alata. Također, prikazana je izrada baze podataka uz primjer migracije kroz alate. Uz alate je priložena međusobna usporedba prema odabranim, ključnim kriterijima relevantnim za alate za migraciju baza podataka, kao i prema iskustvu rada s njima tijekom izrade završnog rada.The aim of the said final paper is to describe and explain the tools for database migration on a concrete example of the created database and to show the possibilities and other technical specifications offered to the user/client. Below, four tools are covered: DbVisualizer, Oracle SQL Developer, HeidiSQL, Flyway. It is also necessary to mention Microsoft SQL Server, in which a database is built that is compatible with the mentioned tools. Basic information about all the tools, the history of the tools and the advantages and disadvantages of the tools and some additional interesting facts about each tool are presented. Also, the creation of a database is presented with an example of migration through tools. The tools are accompanied by a mutual comparison according to selected, key criteria relevant to database migration tools, as well as according to the experience of working with them during the creation of the final work
Customer acquisition: Case of organic extra-virgin olive oil
No full textEkološki način proizvodnje te njegova promocija imaju niz ciljeva kao što su podizanje
svijesti o očuvanju okoliša te ekosustava, proizvodnja hrane sa zdravstvenim blagodatima i
ostvarivanje održivog razvoja u proizvodnji. Glavna poteškoća na putu do održivog razvoja
ekološkoj poljoprivredi je konvencionalna poljoprivreda koja zbog svog negativnog utjecaja
na okoliš te slobodu upotrebe pesticida i raznih drugih preparata još uvijek dominira na tržištu
zbog svoje masovne proizvodnje te upotrebe. Republika Hrvatska je Zakon o ekološkom
uzgoju i proizvodnji donijela tek 2001. godine, dok je 2010. godine donesen Zakon o
ekološkoj proizvodnji i označavanju ekoloških proizvoda (NN br. 139/10). Sukladno
uspostavljenim zakonima počeo je i razvoj ekološkog maslinarstva na domaćem tržištu. Svi
proizvođači u zemlji koji bi se odlučili za ekološki uzgoj maslina te proizvodnju maslinovog
ulja morali su se prilagoditi zakonskim propisima te sukladno njima svoje proizvode označiti
deklaracijom ekološkog proizvoda. Osim poštivanja normi i zakonskih regulacija važno je i
motrenje vanjskog okruženja. Brojne prijetnje ali i prilike u vanjskom okruženju mogu imati
utjecaj na poslovanje te uspješnost proizvođača, stoga je važno na te promjene pravovremeno
reagirati i prilagoditi se. Razni utjecaji mogu formirati i određeni pristup na tržištu, pa se na
taj način eko maslinovo ulje promovira svojim prednostima kojima se nastoji proširiti
njegova upotreba te probuditi svijest kod potrošača o tom proizvodu.
U zadnjem dijelu završnog rada obavljena je analiza podataka prikupljenih anketom koja se
provodila pod nazivom 'Svjesnost potrošača o proizvodu ekstra djevičansko maslinovo ulje
ekološke proizvodnje' kako bi se prikazale potrošačke navike, poznavanje proizvoda te
percepcija o njegovoj važnosti na domaćem tržištu. Većina ispitanika je pokazala pozitivna
mišljenja prema svojstvima ekološkog maslinovog ulja te takvom načinu proizvodnje. Prema
prikazanim glavnim rezultatima ankete ekološki uzgoj i proizvodnja maslinovog ulja takvim
pristupom ima potencijal i mogućnosti za razvoj na domaćem tržištu
Microbiota and Radiotherapy: Unlocking the Potential for Improved Gastrointestinal Cancer Treatment
No full textRadiotherapy (RT) is one of the major cornerstones in managing gastrointestinal (GI) cancers. However, several side effects, such as intestinal inflammation, mucosal injury, and dysbiosis, often compromise this. The gut microbiota increasingly attracts much interest as an essential modulator of RT effects influencing immune responses and tissue repair. Through short-chain fatty acids such as butyrate, representatives of certain bacterial species play a crucial role under normal conditions, keeping the mucosal integrity intact and reducing oxidative stress-mediated damage. Dysbiosis, a state where diminished microbial diversity and increased pathogenic species in the microbiota are seen, amplifies RT-induced toxicity in patients. Clinical investigations highlight that microbiota-targeted interventions, including probiotics, prebiotics, and fecal microbiota transplantation, hold the means to augment RT efficacy and lessen toxicity. Increased microflora diversity and specific microbial profiles have yielded serious patient improvements. Advanced RT methods use stereotactic body radiotherapy combined with microbiota modulation as a promising technique to shield healthy tissue and maximize immune-mediated antitumor effects. Additionally, there is an implication in tumor behavior regulated by the intratumoral microbiota regarding the response to radiotherapy. Notably, the modulation of gut and tumor microbiota provides an avenue to optimize RT benefits in GI cancers, underscoring the importance of personalized therapy
Guidelines for ketogenic dietary treatment in infants and children with refractory epilepsy
No full textTerapijska primjena ketogene dijete postala je moćnim terapijskim pristupom u liječenju tvrdokornih epilepsija, osobito u dojenčadi i djece. Povezivanje praksi utemeljenih na dokazima i kliničke stručnosti dovelo je do razvoja internacionalnih sveobuhvatnih smjernica s ciljem standardizacije primjene i optimizacije učinkovitosti ketogene dijete na temelju kojih su pripremljene nacionalne smjernice. Ove smjernice pružaju strukturirani protokol za zdravstvene djelatnike koji primjenjuju ketogene dijete u svojoj kliničkoj praksi. Pored toga, naglašavaju važnost individualiziranih planova liječenja, pažljive procjene oboljelih i stalnog praćenja kako bi se osigurala sigurnost i učinkovitost. Središnji aspekt istaknut u ovim smjernicama jest temeljita procjena prikladnosti terapijske primjene ketogene dijete za oboljelog, uzimajući u obzir čimbenike poput dobi, epileptičkog sindroma, učestalosti napadaja, komorbiditeta i osobne preferencije oboljelog/obitelji. Uvođenje i održavanje primjene ketogene dijete zahtijeva blisku suradnju multidisciplinarnog tima, uključujući neuropedijatre, nutricioniste, roditelje/ skrbnike i druge zdravstvene djelatnike kako bi se lakše upravljalo mogućim izazovima i optimizirali ishodi dijetoterapije. Ključne komponente smjernica obuhvaćaju protokole za preevaluaciju, uvođenje i praćenje. Fokus je na postizanju i održavanju odgovarajuće nutritivne ketoze uz osiguravanje adekvatnosti prehrane i umanjivanje nuspojava. Redovito praćenje biokemijskih parametara, parametara rasta i kontrole epileptičkih napadaja imperativ je za podešavanje ketogene dijete i učinkovito ublažavanje mogućih neželjenih pojava. Nadalje, smjernice zagovaraju kontinuirano obrazovanje i podršku oboljelima i roditeljima/skrbnicima kako bi se poboljšalo pridržavanje dijetoterapije i promicao dugoročni uspjeh. Ove smjernice služe kao važan izvor za zdravstvene djelatnike, nudeći preporuke utemeljene na dokazima i praktične uvide za upravljanje izazovima terapijske primjene ketegene dijete, u konačnici nastojeći poboljšati njen učinak i kvalitetu života oboljelih od tvrdokornih epilepsija.The use of ketogenic dietary therapy has become a potent therapeutic approach for managing drugresistant epilepsy, particularly in infants and children. The binding of evidence-based practices and clinical expertise has culminated in the development of international comprehensive guidelines, aiming to standardize the implementation and optimize the efficacy of ketogenic dietary treatment, based on which the national guidelines were created. These guidelines provide a structured protocol for healthcare professionals involved in the administration of ketogenic dietary treatment. In addition, they emphasize the importance of individualized treatment plans, careful patient assessment, and ongoing monitoring to ensure safety and efficacy. Central aspect highlighted in these guidelines is the thorough evaluation of patient eligibility, considering factors such as age, epilepsy syndrome, seizure frequency, comorbidities, and patient/family preferences. The initiation and maintenance
of ketogenic dietary treatment require close collaboration among multidisciplinary team, including child neurologists, dietitians, parents/caregivers, and other healthcare professionals to navigate potential challenges and optimize outcomes of ketogenic dietary treatment. Key components of the guidelines encompass protocols for preevaluation, initiation, and monitoring. The focus is on achieving and maintaining appropriate ketosis while ensuring nutritional adequacy and minimizing adverse effects. Regular monitoring of biochemical parameters, growth parameters, and seizure control is imperative for fine-tuning the ketogenic diet and mitigating adverse events effectively. Furthermore, the guidelines advocate for continuous education and support for patients and caregivers to enhance adherence and promote long-term success. In essence, these guidelines serve as an important resource for healthcare professionals, offering evidence-based recommendations and practical insights for managing the challenges of ketogenic dietary therapy, ultimately striving to optimize outcomes and improve the quality of life for individuals with drug-resistant epilepsy
Kratki opskrbni lanci hranom – preferencije potrošača
No full textKratki lanci opskrbe hranom imaju ključnu ulogu u povezivanju lokalnih proizvođača s potrošačima, promicanju održivosti, podupiranju lokalnih gospodarstava i omogućavanju pristupa svježim, visokonutritivnim proizvodima. Međutim, njihovo tržište još je nerazvijeno zbog neusklađenosti između potražnje potrošača i ponude proizvođača. Cilj je ovog istraživanja analizirati koncept kratkih lanaca opskrbe hranom, ispitati preferencije potrošača prema kupovini voća i povrća te njihovih prerađevina u okviru kratkih lanaca opskrbe hranom te procijeniti učinke karakteristika ispitanika na njihove stavove o kratkim lancima opskrbe hranom. Istraživanje je podijeljeno u dva dijela. U prvom dijelu istraživanja proveden je strukturirani online anketni upitnik na uzorku od 286 ispitanika u Primorsko-goranskoj županiji u travnju 2024. godine, a u drugom je dijelu istraživanja provedena ordinalna logistička regresija kako bi se procijenili učinci karakteristika ispitanika na njihovu preferenciju kupnje proizvoda u kratkim lancima opskrbe hranom. Rezultati istraživanja predstavljaju doprinos postojećoj literaturi iz područja upravljanja kratkim lancima opskrbe i opskrbnim lancima prehrambeno-poljoprivrednih proizvoda. Spoznaje dobivene provedenim istraživanjima mogu pomoći i poslovnim subjektima pri donošenju odluke o kanalima distribucije i dizajniranju vlastitih opskrbnih lanaca a ciljem zadovoljavanja zahtjeva tržišta uzimajući u obzir karakteristike i preferencije potrošača
Histological and histomorphometric evaluation of natural bovine bone substitute with hyaluronate in socket preservation—a report of three cases
No full textTooth extraction is physiologically followed by resorption of alveolar bone. Surgical method which aims to minimise this
reduction in alveolar bone with a goal to provide enough bone volume for dental implant insertion is called socket
preservation. The purpose of this article was to asses clinical, histomorphometric and histological results of socket
preservation conducted with natural bovine bone substitute with hyaluronate. Three patients with one or more hopeless teeth
in posterior region planned for extraction and implant placement were included in these case reports. After atraumatic
extractions, empty sockets were filled with the bovine xenograft with hyaluronate, and then covered with collagen sponge.
After 4–7.5 months the samples for biopsy were taken and then implants were inserted. The augmented sites healed
uneventfully and without any complications. The histological specimens demonstrated new bone formation and osteoclastic
activity around the biomaterial, as well as blood vessels in soft tissue. Histomorphometrically, formation of new bone
averaged 24.8% ±4.7% (mean±standard deviation) in bone biopsies taken from the center of the augmented site, while the
residual biomaterial averaged 52.7% ± 4.9% and the soft tissue averaged 22.6% ± 4%. In conclusion, the natural bovine bone
substitute with hyaluronate demonstrated excellent osteoconductive potential for bone regeneration
NEW PUBLIC MANAGEMENT AS A SOLUTION TO THE CRISIS OF THE WELFARE STATE
No full textRad ne sadrži sažetak
Organic Farming - New Trends
No full textOrganic farming, that is, ecological food and animal agriculture, is an increasingly significant part of modern agriculture, trade, but also nutrition and daily life - both globally and within the European Union. Given the specific context and conditions of such agriculture, the need for a clear and transparent, but also effective legal and financial framework that seeks to facilitate and encourage farmers to give up conventional practices, which sometimes results in lower incomes and more intensive production. Numerous questions are raised - from the motivation and benefits of launching organic farming, to its effects and necessary measures to create a desirable legal and financial framework. Therefore, this article seeks to clarify the key terms related to organic farming, to display the specifics of organic farming in the European Union (and the EU position on the global scene), and to determine legal and financial frameworks that affect European farmers and consumers. The research shows that several EU Member States implement the process of conversion from conventional into organic farming (primarily Austria and northern members), with the significant progress of Croatia. The analysis has shown that the European organic food market is being upgraded with adequate legislative and financial frameworks, aligned at the EU level, but also beyond. Although the EU seeks to help everybody with the 'green transition', engaging its financial and strategic determinants, the more advanced states lead with high investments directly from national sources. Finally, the research confirms that in certain conditions and environments organic farming reduces costs and results in higher incomes of workers (compared to conventional farming)
How to Communicate Traditional Open Sheep Farming: The Example of the Island of Cres
No full textTraditional sheep farming has been the stimulus in the development of the island of Cres for years. In recent times, other priorities and activities have gained priority in this development. Although a part of the population is still engaged in sheep farming in the traditional way, the very idea of sheep farming has undergone significant transformation in the last thirty years. Changes in the environment, the need to focus on sustainable development on a global level, the strategic focus of the island of Cres on sustainable development and the preservation of cultural and historical heritage has led to the need to differently direct communication towards the key public. Furthermore, the question arises as to how traditional sheep farming on the island of Cres can be conveyed to the interested public while focusing on sustainable development. Through examples of good practice in communicating about traditional sheep farming on the island of Cres, elements for effective communication with a focus on sustainability are identified. Various activities such as events, projects and economic activities focused on traditional sheep farming contribute to the island's focus on sustainable community development