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REAL ESTATE TRANSFER TAX IN THE REPUBLIC OF CROATIA WITH SELECTED EXAMPLES FROM ADMINISTRATIVE AND JUDICIAL PRACTICE
No full textU ovome se radu opisuje sadržaj poreza na promet nekretnina u Republici Hrvatskoj na temelju Zakona o porezu na promet nekretnina, kao na primjer, što je predmet oporezivanja, je li riječ o nekretnini ili pokretnini i što čini nekretninu. U radu se nadalje opisuje pravna osnova oporezivanja prometa nekretnina na temelju Zakona o porezu na promet nekretnina u kojem je propisana obveza plaćanja poreza na promet nekretnina, za sve domaće i strane, fizičke i pravne osobe koje na bilo koji način steknu nekretninu. Za potrebe određivanja poreznog položaja u prometu nekretnina, u radu se komentira Zakon o vlasništvu i drugim stvarnim pravima kojim je uređeno što predstavlja pojedinačnu nekretninu (zemljišna čestica). Nadalje se u radu opisuje tko je porezni obveznik, i u kojem je roku, nakon sklapanja ugovora obvezan prijaviti nastanak porezne obveze Poreznoj upravi, te tko utvrđuje visinu poreza i osnovicu na koju se plaća porez i po kojoj stopi. Posebno će se istaći sudjelovanje poreznog obveznika u utvrđivanju činjeničnog stanja s pravom da prijavi sve činjenice bitne za utvrđivanje njegove porezne obveze. U radu su navedena i pojedina porezna oslobođenja za kupnju prve nekretnine kojom bi se rješavalo vlastito stambeno pitanje, oslobođenje pri nasljeđivanju, darovanju i drugom stjecanju nekretnina bez naknade. Analizirat će se i ocjena jesu li postojeća normativna rješenja na planu oporezivanja prometa nekretnina zadovoljavajuća te ima li potrebe za njihovim izmjenama. Na kraju rada analizirat će se upravna i sudska praksa kroz nekoliko odluka Ustavnog suda Republike Hrvatske i Visokog upravnog suda Republike Hrvatske.This paper describes the content of the real estate transaction tax in the Republic of Croatia based on the Real Estate Transfer Tax Act, including, for example, what constitutes the taxable subject, whether it concerns real or movable property, and what qualifies as real property. Furthermore, the paper outlines the legal basis for taxation of real estate transactions under the Real Estate Transfer Tax Act, which stipulates the obligation to pay real estate transfer tax for all domestic and foreign individuals and legal entities acquiring real property in any manner.
To determine the tax status in real estate transactions, the paper discusses the Ownership and Other Real Rights Act, which defines what constitutes an individual real estate unit (land parcel). Additionally, the paper describes the tax liability, including the obligation to report the occurrence of the tax liability to the Tax Administration within a specified time frame after the conclusion of the contract, as well as who determines the tax amount, the tax base, and the applicable tax rate. Special emphasis is placed on the taxpayer’s involvement in establishing the factual situation, with the right to report all relevant facts necessary for determining their tax obligation.
The paper also presents specific tax exemptions for the purchase of the first real estate intended to resolve personal housing issues, exemptions related to inheritance, donations, and other gratuitous acquisitions of real property. Furthermore, the analysis will evaluate whether the existing normative solutions concerning real estate transaction taxation are satisfactory and whether there is a need for amendments. In conclusion, the paper will analyze administrative and judicial practices through several decisions of the Constitutional Court of the Republic of Croatia and the High Administrative Court of the Republic of Croatia
DESIGN OF A PNEUMATIC SOFT ACTUATOR THAT PERFORMS USEFUL WORK UNDER VACUUM AND OVERPRESSURE
No full textOvaj rad bavi se konstrukcijom pneumatskog mekog aktuatora koji koristi kombinaciju pretlak i podtlak za postizanje kontroliranog savijanja. Glavni cilj rada bio je razviti aktuator sposoban za postizanje kutnog višeosnog pomaka u 3D prostoru, što ga čini pogodnim za primjene u mekoj robotici. Kroz laboratorijska ispitivanja, utvrđeno je da aktuator može postići kutni pomak od 90 stupnjeva pri kombinaciji pretlaka od 4 bara i podtlaka od -0,2 bara. Rezultati pokazuju da aktuator može stabilno raditi u konfiguracijama s jednim ili dva unutarnja aktuatora, što omogućuje složene pokrete u 3D prostoru. Međutim, testiranja s tri aktuatora nisu pokazala zadovoljavajuće rezultate, s ograničenim kutnim pomakom i problemima stabilnosti. Zaključno, ovaj rad je pokazao da kombinacija pozitivnog i negativnog tlaka može efikasno poslužiti za postizanje kontroliranog savijanja i složenih pokreta u 3D prostoru, ali je potrebna daljnja optimizacija dizajna za složenije konfiguracije.This paper deals with the design of a pneumatic soft actuator that uses a combination of positive and negative pressure to achieve precise controlled bending. The main goal of the research was to develop an actuator capable of achieving multi-axis angular displacement in 3D space, making it suitable for applications in soft robotics. Through laboratory testing, it was determined that the actuator can achieve an angular displacement of 90 degrees with a combination of 4 bar positive pressure and -0.2 bar negative pressure. The results show that the actuator can operate stably in configurations with one or two actuators, enabling complex movements in 3D space. However, testing with three actuators did not yield satisfactory results, with limited angular displacement and stability issues. In conclusion, this research demonstrated that a combination of positive and negative pressure can effectively achieve controlled bending and complex movements in 3D space, but further design optimization is needed for more complex configurations
A service for reporting the distance traveled in a given time environment on an Android mobile device
No full textUsluge zasnovane na lokaciji omogućuju precizno praćenje i vizualizaciju putanja korisnika mobilnih uređaja. Ovaj rad prikazuje razvoj Android aplikacije Journey Flow koja omogućuje besplatno i neograničeno bilježenje i vizualizaciju prijeđenih putanja korištenjem OpenStreetMap tehnologije. Aplikacija lokalno pohranjuje podatke o lokaciji u bazi podataka Realm te omogućuje njihovo grafičko prikazivanje na karti. Podržava dijeljenje zabilježenih putanja putem mrežne baze Firebase Firestore. Korisnici mogu pregledavati vlastite i javno objavljene rute, analizirati statističke podatke i vizualizirati ih putem linijskih dijagrama. Razvoj aplikacije proveden je u Android Studio okruženju, pri čemu je programska logika izvedena u Java programskom jeziku, a sučelje u XML-u. Sustav je projektiran s naglaskom na pouzdanost, sigurnost i jednostavnost korištenja.Location-based services enable precise tracking and visualization of user movement on mobile devices. This paper presents the development of the Android application Journey Flow, which allows free and unlimited recording and visualization of traveled paths using OpenStreetMap technology. The application locally stores location data in a Realm database and provides graphical representation on a map. It supports sharing recorded paths using the Firebase Firestore cloud database. Users can review their own and publicly shared routes, analyze statistical data, and visualize it through line charts. The application was developed in the Android Studio environment, with program logic implemented in Java and the user interface in XML. The system is designed with a focus on reliability, security, and ease of use
AUTOMATIC PEOPLE COUNTING BASED ON ARTIFICIAL INTELLIGENCE AND ROBOTIC UAV RECORDINGS
No full textU ovom radu opisan je postupak izrade programa za automatsko brojanje osoba i prepoznavanje drugih klasa temeljen na umjetnoj inteligenciji. Nakon uvodnog djela ukratko je opisana povijest umjetne inteligencije, njeni prvi koraci i najpoznatije metode. Nakon toga opisani su najbitniji alati koji su korišteni u realizaciji rada, kao što je YOLO algoritam, Anaconda navigator i Jupyter notebook, U narednom poglavlju opisani su odrađeni koraci za uspješno realiziranje zadatka kao što je priprema podataka, dio programiranja koji je bio potreban za dobivanje formata koji bi mogao prepoznati YOLO algoritam, odnosno format bez kojeg se ne bi moglo trenirati model. Također, opisana je konfiguracijska datoteka u koju su zapisani svi potrebni parametri za treniranje modela. U poglavlju nakon toga prikazani su i pojašnjeni dobiveni rezultati. Nakon toga opisan je Goolge colab, program koji je korišten za samo treniranje, njegove karakteristike, odnosno zašto je baš taj program korišten. I za kraj se ukratko dotaknulo etike korištenja ovakvih tehnologija.This paper describes the process of creating a program for recognizing people and other classes based on artificial intelligence. After the introduction, the history of artificial intelligence is briefly outlined, including its early steps and the most well-known methods. Following that, the key tools used in the realization of the work are described, such as the YOLO algorithm, Anaconda Navigator, and Jupyter Notebook. The next chapter outlines the steps taken to successfully complete the task, including data preparation, the programming part required to obtain the format that the YOLO algorithm could recognize, and the format necessary for training the model. Additionally, the configuration file, which contains all the necessary parameters for model training, is described. The following chapter presents and explains the results obtained. After that, Google Colab is described— the program used for the training itself, its features, and the reasons for choosing this particular program. Finally, the ethical considerations of using such technologies are briefly discussed
Projekt sustava grijanja, hlađenja i ventilacije dijela zgrade muzeja
No full textU radu je projektiran sustav grijanja, hlađenja i mehaničke ventilacije prostora na trećem i četvrtom katu zgrade muzeja. U prvom dijelu rada izrađen je 3D model zgrade u programskom alatu Revit, a promatrane prostorije podijeljene su u dvije toplinske i ventilacijske zone, uredsku i ugostiteljsku. Izrađeni model zgrade je, osim u koordinacijske svrhe za kasnije projektiranje razvoda cijevne i kanalne mreže, poslužio i za proračune toplinskog i rashladnog opterećenja u programu liNear Building Analyze. Dobiveni rezultati proračuna poslužili su potom za odabir ventilokonvektora i klima-komora u zračno-vodenom sustavu. Definirani su temperaturni režimi vode u grijanju 45/40 °C i u hlađenju 7/12 °C za sve sustave. Za potrebe grijanja i hlađenja vode odabrana je dizalica topline voda-voda s podzemnim vodama kao izvorom odnosno ponorom topline. Pretpostavljena je cjelogodišnja temperatura podzemnih voda 12 °C, na dubini od 25 m, neograničene i stalne dostupnosti. Sustav, osim dizalice topline, čine i akumulacijski spremnici za pohranu energije za grijanje i hlađenje, zasebni izmjenjivači topline za izmjenu topline između vode u isparivačkom i kondenzatorskom krugu i podzemnih voda, cirkulacijske pumpe, te sva potrebna popratna armatura. Predviđen je četverocijevni razvod tople i hladne vode za grijanje i hlađenje prostorija ventilokonvektorima. Za potrebe mehaničke ventilacije odabrani su distributeri zraka, klima-komore, kao i popratna regulacija u kanalnom razvodu. Cijevni i kanalni razvod izrađeni u Revitu proračunati su pomoću programskog alata MagiCad, u kojem su definirane kritične dionice mjerodavne za izračun padova tlaka. Dobiveni rezultati korišteni su za odabir cirkulacijskih pumpi i ventilatora u klima-komorama. Elementi klima-komora odabrani su pomoću alata SystemAirCad. Dimenzionirani su regulacijski i balansirajući ventili za ventilokonvektore, grijače i hladnjake zraka u klima-komorama, kao i za krugove dizalice topline. Proveden je i proračun ekspanzijskih posuda.The design solution for the heating, cooling and ventilation of the office and catering areas on the 3rd and 4th floors of the museum building was developed as part of the work. In the first part of the task, a 3D model of the building with the associated rooms, which are zoned in terms of temperature and ventilation in office and catering zones, was developed in the Revit software tool. In addition to the coordination purpose, the model served for the later representation of the distribution of pipe and duct networks as a budget model in the liNear Building Analysis program for calculating losses and gains. The overall results of the calculations were used to select fan coils and air handling units. For fan coils, heaters and coolers of air handling units, the heating modes 45/40°C and cooling 7/12°C are defined. It is assumed that the temperature of the groundwater is 12 °C all year round, at a depth of 25 m, with unlimited quantities of water. The air diffusers were selected, along with the associated control for duct distribution. Menergina heat pumps 120/160 with integrated tanks, fittings, sensors and heat exchangers were defined and selected. The four-pipe network created in Revit was calculated using the MagiCad software tool, whereby the critical sections for the pipe network and the duct distribution of the individual air handling units were defined. The obtained pressure drop results were used to select the pumps in the pipe network and the fans in the selection of the climate chambers using SystemAirCad. Control and balancing valves for fan coils, heating and cooling cabinets of climate chambers and heat pump circuits are dimensioned. Calculations of expansion vessels and systems for pressure maintenance and degassing were carried out
Project of distribution transformer station 20(10) / 0.4 kV
No full textU diplomskom radu je prikazan elektrotehnički projekt distribucijske transformatorske stanice 20(10)/0,4 kV, pri čemu su korištene važeće međunarodne i nacionalne norme koje je nužno zadovoljiti radi ispravnosti projekta. U radu su pobliže opisani dijelovi elektroenergetskog sustava, distribucijska mreža i njeni pripadajući elementi te analiza distribucijske transformatorske stanice SN/NN. Izrađeni su proračuni za dimenzioniranje kabela, proračun kratkog spoja, proračun unutrašnje rasvjete te je analizirana razina buke u okolini TS.The thesis presents an electrical engineering project for a 20(10)/0.4 kV distribution transformer station, utilizing applicable international and national standards that must be met for the project’s validity. The paper provides a detailed description of the components of the power system, the distribution network and its related elements, as well as an analysis of the medium and low voltage distribution transformer station. Calculations have been made for cable dimensioning, short circuit calculations, internal routing calculations, and an analysis of the noise level within the transformer station area
Preventive maintenance of offshore cranes with optimization of hydraulic systems
No full textPrilikom provođenja održavanja broda ne smije se orijentirati samo isključivo na otklanjanje kvarova na dugoročno vrijeme, već se održavanje mora promatrati alatom prilagodbe i razvoja. Održavanje se ne provodi samo s ciljem otklanjanja kvarova, već se provodi i u svrhu nadzora, kontrole, revizije, obnavljanja, podešavanja, sprečavanja i poboljšanja rada broda i njegovih podsustava. Održavanje hidrauličkih dizalica na brodu smatrano je najvažnijim elementom koji omogućuje efektivan i siguran rad. Periodični pregledi hidrauličkih dizalica na brodu provode se s ciljem utvrđivanja svakog pogoršanja jednog od elementa hidrauličkih dizalica koji nastaje zbog korištenja ili djelovanjem eksternih sredstava.When carrying out ship maintenance, one should not focus solely on long-term fault elimination, but rather view maintenance as a tool for adaptation and development. Maintenance is not only carried out with the aim of eliminating faults, but also for the purpose of monitoring, controlling, auditing, renewing, adjusting, preventing and improving the operation of the ship and its subsystems. Maintenance of ship cranes has been considered the most important element that enables effective and safe operation. Periodic inspections of ship cranes are carried out with the aim of identifying any deterioration of one of the crane elements that occurs due to use or the action of external agents
The role of social support and attitudes toward work and the organisation in the relationship between work stress and physical health indicators
No full textCilj ovog istraživanja bio je ispitati utjecaj socijalne podrške te stavova prema radu i organizaciji na odnos između organizacijskog stresa i tjelesnog zdravlja. U istraživanju je sudjelovalo 214 medicinskih sestara i tehničara zaposlenih u Kliničkom bolničkom centru Rijeka. Sudionici su ispunili niz upitnika koji uključuju: Upitnik socijalne podrške, Upitnik organizacijske odanosti, Upitnik zadovoljstva poslom, Skalu zaokupljenosti poslom, Upitnik percepcije stresa na poslu i Upitnik tjelesnih simptoma, dok su podaci o ukupnom broju dana bolovanja prikupljeni iz kadrovske službe. Za analizu rezultata korištene su dvije hijerarhijske regresijske analize. Rezultati pokazuju da su oba faktora organizacijske stresnosti značajno pozitivno povezana s izraženošću tjelesnih simptoma, dok su negativno povezana sa socijalnom podrškom kolega i prijatelja te stavovima prema radu i organizaciji. Nadalje, dobivena je značajna negativna povezanost između pojave tjelesnih simptoma i socijalne podrške kolega te zadovoljstva poslom. Hijerarhijska regresijska analiza pokazala je da faktori doživljaja stresnosti, socijalne podrške i mjere stavova prema radu i organizaciji uključeni u prvi korak značajno objašnjavaju varijancu izraženosti tjelesnih simptoma. Kao značajni pojedinačni prediktori pokazali su se preopterećenost ulogom, zadovoljstvo poslom te organizacijska odanost kao posljedica supresorskog efekta. Što se tiče druge hijerarhijske regresijske analize, niti jedna skupina prediktora uključena u oba koraka analize nisu značajno objasnila kriterij ukupni broj dana bolovanja. Kako bi se smanjili negativni učinci stresa i poboljšalo tjelesno zdravlje zaposlenika, važno je provoditi ciljane intervencije usmjerene na povećanje socijalne podrške i razvoj pozitivnih stavova o radu i organizaciji.The aim of this study is to examine how social support and attitudes towards work and the organization influence the relationship between organizational stress and physical health. A total of 214 nurses and medical technicians from the Clinical Hospital Center Rijeka participated in the study. Participants completed a series of questionnaires, including the Social Support Appraisal Scale, Organizational Commitment Questionnaire, Job Satisfaction Questionnaire, Job Involvement Scale, Perceived Job Stress Questionnaire and Subjective Health Complaints Questionnaire, while the data on the total number of sick leave days was obtained from the Human Resources Department. Hierarchical regression analysis was used to examine the results. The findings reveal that both factors of organizational stress are significantly positively correlated with physical symptom severity and negatively correlated with social support from colleagues and friends, as well as attitudes toward work and the organization. Additionally, a significant negative correlation was found between physical symptoms and both colleague support and job satisfaction. Hierarchical regression analysis further showed that stress perception, social support and attitudes towards work and the organization included in the first step, along with their interactions included in the second step, significantly explained the variance in physical symptoms. Role overload, job satisfaction along with organizational loyalty, due to a suppressor effect, proved to be significant individual predictors. Regarding the second hierarchical regression analysis, none of the predictor groups included in both steps of the analysis significantly explained the criterion total number of sick days. In order to reduce the negative effects of stress and improve the physical health of the employees, it is important to implement targeted interventions aimed at increasing social support and developing positive attitudes about work and the organization
EFFICIENCY OF SELECTED PHYSIOTHERAPY TREATMENTS IN PATIENTS WITH LOW BACK PAIN
No full textCilj istraživanja: Glavni cilj je ispitati koji konzervativni postupak fizikalne terapije daje
najbolje rezultate u smanjenju boli kod pacijenata s lumbalnim bolnim sindromom.
Materijal i metode: U istraživanju je sudjelovalo 210 ispitanika koji su bili raspoređeni u
sedam skupina, 6 eksperimentalnih i jedna kontrolna skupina. Kontrolnu skupinu činili su
pacijenti koji su dolazili u ordinaciju fizikalne medicine i rehabilitacije zbog drugih dijagnoza
te ne obuhvaćaju problematiku lumbalnog bolnog sindroma. Svaki je pacijent prošao kroz 10
terapijskih ciklusa tijekom 10 dana. Prosječna dob ispitanika iznosi 50,11 godina (s = 12,9
godina). Od 210 ispitanika bilo je 128 žena (61 %) i 82 muškarca (39 %). Na početku
istraživanja pacijenti su ispunili oba upitnika Roland-Morris Disability Questionnare i
Oswestry Low Back Pain Disability Questionnare, dok se na kraju istraživanja ispunjavao
Roland-Morris Disability Questionnare.
Rezultati: Nakon provedene terapije u svim skupinama došlo je do značajnog poboljšanja kod
svih tretiranih pacijenata. U svim skupina postoji statistički značajna razlika p < 0,05 i p <<
0,001 kod post hoc Scheffeova testa za ukupni Roland-Morrisov upitnik. Rezultati istraživanja
pokazuju da je kombinirana terapija najučinkovitija kod ispitanika s lumbalnim bolnim
sindromom. Naime, između ispitanika skupine 3 (elektroanalgezija) i skupine 4
(magnetoterapija) nema statistički značajne razlike p = 0,987. Također kod ispitanika koji su
koristili pojedinačnu terapiju lasera i ultrazvuka nema statistički značajne razlike p = 0,999.
Testovi kojima smo mjerili opseg pokreta lumbalne kralježnice, indeks sagitalne gibljivosti,
Lasegueov test i Thomayerova mjera, pokazuju poboljšanja kod svih skupina.
Zaključak: Nakon provedenog istraživanja svi sudionici studije imaju veći stupanj
osposobljenosti. Najbolja metoda fizikalne terapije pokazala se u skupini 6, koja obuhvaća
kombinaciju svih fizioterapijskih procedura s kineziterapijom lumbosakralne kralježnice.Objectives: The main goal is to examine which conservative physical therapy procedure gives
the best results in reducing pain in patients with low back pain.
Material and Methods: In the research 210 respondents participated were divided into seven
groups, 6 experimental and one control group. The control group includes patients who come
to the physical medicine and rehabilitation office due with other diagnoses and do not include
the issue of low back pain. Each patient goes through 10 therapeutic cycles over 10 days. The
average age of the respondents is 50.11 years (s = 12.9 years). Out of 210 subjects, 128 were
women (61 %) and 82 (39 %) were men. At the beginning of the study, patients completed both
the Roland-Morris Disability Questionnaire and the Oswestry Low Back Pain Disability
Questionnaire, while at the end of the study, the Roland-Morris Disability Questionnaire was
completed.
Results: After the therapy in all groups, there was a significant improvement in all treated
patients. In all groups there is a statistically significant difference of 0.05 and p << 0.001 in the
post-hoc Scheffe test for the total Roland-Morris questionnaire. Research results show that
combined therapy is the most effective in subjects with lumbar pain syndrome. Namely, there
is no statistically significant difference between the subjects of group 3 (electroanalgesia) and
group 4 (magnetotherapy) p = 0.987. There is also no statistically significant difference in
subjects who used individual laser and ultrasound therapy p = 0.999. The tests we used to
measure the range of motion of the lumbar spine, the index of sagittal mobility, the Lasegue
test and the Thomayer measure show improvements in all groups.
Conclusion: After the research, all study participants have a higher level of training. The best
method of physical therapy was shown in group 6, which includes a combination of all
physiotherapy procedures with kinesitherapy of the lumbosacral spine
The Impact of Weighting Factors on Dual-Energy Computed Tomography Image Quality in Non-Contrast Head Examinations: Phantom and Patient Study
No full textBackground: This study aims to evaluate the impact of various weighting factors (WFs) on the quality of weighted average (WA) dual-energy computed tomography (DECT) non-contrast brain images and to determine the optimal WF value. Because they simulate standard CT images, 0.4-WA reconstructions are routinely used. Methods: In the initial phase of the research, quantitative and qualitative analyses of WA DECT images of an anthropomorphic head phantom, utilizing WFs ranging from 0 to 1 in 0.1 increments, were conducted. Based on the phantom study findings, WFs of 0.4, 0.6, and 0.8 were chosen for patient analyses, which were identically carried out on 85 patients who underwent non-contrast head DECT. Three radiologists performed subjective phantom and patient analyses. Results: Quantitative phantom image analysis revealed the best gray-to-white matter contrast-to-noise ratio (CNR) at the highest WFs and minimal noise artifacts at the lowest WF values. However, the WA reconstructions were deemed non-diagnostic by all three readers. Two readers found 0.6-WA patient reconstructions significantly superior to 0.4-WA images (p < 0.001), while reader 1 found them to be equally good (p = 0.871). All readers agreed that 0.8-WA images exhibited the lowest image quality. Conclusions: In conclusion, 0.6-WA reconstructions demonstrated superior image quality over 0.4-WA and are recommended for routine non-contrast brain DECT