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The Significance of Local Income Tax in the Financing of Local Self-Government Units
No full textKako bi jedinice lokalne samouprave mogle podmirivati javne rashode kojima se financiraju javne potrebe, moraju stjecati prihode. Prihodi jedinica lokalne samouprave mogu se razmatrati kao vlastiti izvori, zajednički prihodi, koje čine zajednički porezi koji se dijele između države, županije, grada/općine i porezi koje mogu uvesti gradovi/općine. Najveći izvor prihoda jedinica lokalne samouprave je porez na dohodak koji sudjeluje u ukupnim prihodima sa čak do 80 %. Prirez porezu na dohodak uvode jedinice lokalne samouprave u skladu sa Zakonom o porezu na dohodak i u skladu sa Zakonom o financiranju jedinca lokalne i područne (regionalne) samouprave. Upravo tim zakonom limitirana je visina stope prireza koje mogu uvesti jedinice lokalne samouprave. Od 555 jedinica lokalne samouprave, 306 ih je donijelo odluku o plaćanju prireza porezu na dohodak.In order to service the public needs, local self-government needs to generate income. Revenues of the local self-government are divided into their own sources, joint taxes which are divided between the state, county and city/municipality and the taxes which could be introduced by cities/municipalities. The biggest source od income for local self-government units is income tax, which participates in the total income up to 80 percent. Local income tax is introduced by local self-governments at the local level. The tax rate is limited by the Law on Local Self-Government Financing. Out of 555 local self-government units, 306 of them introduced the local income tax
Accounting and tax position of passenger cars
No full textOsobni automobil predstavlja dugotrajnu imovinu društva koja se evidentira u poslovnim knjigama sukladno HSFI 6 osim automobila koji su namijenjeni prodaji i testnih automobila koji se evidentiraju kao kratkotrajna imovina. Osobni automobil se može nabaviti za gotovinu, na kredit ili leasing. Osoboni automobil se može koristiti za obavljanje djelatnosti, za prijevoz zaposlenika ili za daljnju prodaju. Ovisno o namjeni istih potrebno je sukladno tome primjenjivati i određene porezne i računovodstvene propise. Ako se radi o nabavci automobila za prijevoz zaposlenika potrebno je definirati da li će se za iste isplaćivati primitak u naravi ili ne, kako bi se na ispravan način evidentirali troškovi vezani za iste. Kod osobnih automobila potrebno je razlikovati vozila nabavljena do 31. prosinca 2009., vozila nabavljena od 1. siječnja 2010. do 29. veljače 2013. te vozila nabavljena nakon tog datuma jer se za svako od njih primjenjuju različiti porezni propisi. Sukladno tome potrebno je u analitičkoj evidenciji dugotrajne imovine točno navesti datum nabavke automobila te dokaz o nabavci istog.Personal car represents fixed assets of companies that are recorded in the business books in accordance with the HSFI 6 except cars that are intended for sale or can used as test cars that are recorded as current assets. Personal car can be purchased for cash, on credit or leasing. Personal car can be used for performing activities, to transport employees or for resale. Depending on the purpose of these cars, it is necessary to accordingly apply certain tax and accounting rules. In the case of purchase of a car for transportation of employees is necessary to define whether it will pay for the same benefit in kind or not, in order to properly record the costs. For personal cars is necessary to distinguish between vehicles purchased until December 31, 2009, cars purchased in period from January 1, 2010 until February 29, 2013 and cars purchased after those dates because for each of them we have to apply different tax rules. Accordingly, it is necessary in analytical records of fixed assets to specify the date of the purchase of vehicles and proof of procurement request the same
Role od the collective agreements in conteporary work legislation
No full textKolektivni ugovor, odnosno kolektivni ugovor o radu, jest sporazum koji sklapaju interesni predstavnici radnika i poslodavca, usmjeren rješenju pitanja prvenstveno radnog vremena, plaće, a potom i drugih pitanja iz radnog odnosa ili u vezi s radnim odnosom, od interesa za radnike i poslodavce. Kod sklapanja kolektivnog ugovora na strani radnika,kao interesni predstavnik, pojavljuje se jedan ili više sindikata kao udruga radnika, odnosno udruga sindikata više razine, koji se može postaviti uvjet reprezentativnosti te stvarne spremnosti i sposobnosti štititi i promicati interese svojih članova prilikom kolektivnog pregovaranja, dok se na strani poslodavaca mogu pojaviti jedan ili više poslodavaca, udruge poslodavaca ili udruga poslodavaca više razine, kojima se također može postaviti uvjet određene reprezentativnostiThe collective agreement or the collective employment contract is an agreement concluded between representatives of interests of workers and employers, focused solution to the issue primarily working hours, wages, and then the other issues arising from employment or related to employment, the interest of workers and employers. At conclusion of collective agreements on workers, as interest representative, consists of one or more trade unions as workers' association or association level trade union, which can be set requirement of representativeness and real willingness and ability to protect and promote the interests of their members in collective bargaining, while on the side of employers may experience one or more employers, associations of employers or employers' level, which may also set a requirement specific representativenes
International Trade - TIR carnet
No full textRazličitost trgovačke prakse u pojedinim zemljama često izaziva brojne nesporazume, što u konačnici može rezultirati nepotrebnim gubitkom vremena i novca. Kako bi se ovakvi problemi izbjegli ili barem sveli na najmanju razinu, Međunarodna trgovačka komora (International Chamber of Commerce, ICC) osigurala je međunarodna pravila za tumačenje trgovačkih termina koji se najčešće koriste u međunarodnoj trgovini. Pod navedenim pravilima podrazumijevamo mnoge običaje, pravila, konvencije i slično, a od važnih dokumenata i isprava istaknut ćemo Jedinstvenu carinsku deklaraciju, deklaraciju o carinskoj vrijednosti robe, karnet TIR i karnet ATA. Detaljnije, karnet TIR uveden je radi pojednostavljenja carinskih formalnosti pri prijelazu
cestovnih motornih vozila iz jedne zemlje u drugu, a stupio je na snagu i donešen posebnom Carinskom konvencijom o međunarodnom prijevozu robe. Konvencija je donesena u studenom 1975. godine u Ženevi, a stupila je na snagu u ožujku 1978.
godine. Europska unija je također prihvatila navedenu konvenciju.The diversity of trade practice in some countries often causes many misunderstandings and as a result of what can be a waste of money and time. In order to avoid those kind of problems or at least minimize it International Chamber of Commerce, ICC, brought forth an international rules for interpretation of trading terms which are usually used in international trading. Under that specific rules we mean many customs, rules and conventions and documents of importance we can highlight are unique custom declaration, declaration of custom value of goods, TIR carnet, ATA carnet.
TIR carnet is the document which is brought to simplify custom formality for vehicles when traveling from one country to another and was brought under the special Custom Convention of
international transport of goods. Convention was brought in November 1975. in Geneva but is used officialy from March 1978. The European Union accepted specified convention as well
Profit and loss account as a source of information for the analysis of business performance of entrepreneurs
No full textOvaj rad obrađuje Račun dobiti i gubitka trgovačkog društva Gavranović d.o.o. s ciljem analiziranja uspješnosti navedenog trgovačkoga društva. Postavlja se pitanje zašto je uopće potrebno izvršiti analize financijskih izvještaja i analizu navedenog
trgovačkog društva. Ako se želi donijeti ocjena poslovanja trgovačkog društva potrebno je provesti financijsku analizu kako bi se na temelju podataka iz prošlosti donijeli planovi za budućnost koji za krajnji cilj imaju poboljšanje poslovanja trgovačkog društva.
Poslovanje trgovačkog društva iskazuje se kroz temeljne financijske izvještaje kao što su Bilanca, Račun dobiti i gubitka, te Bilješke uz financijska izvješća. Predviđanje budućeg financijskog kretanja trgovačkog društva temelji se na analizi financijskih izvještaja. Završni rad teorijski obrađuje financijske izvještaje te prikazuje financijsku analizu poslovanja trgovačkog društva pomoću analize trenda ( horizontalne i vertikalne metode), te pomoću analize pokazatelja zaduženosti, profitabilnosti i ekonomičnosti. Analiza je provedena kroz tri poslovne godine. Analiza je pokazala kretanje financijskih pokazatelja trgovačkog društva te u kojoj mjeri dobiveni rezultati zadovoljavaju vlasnike trgovačkog društva.Through this work was handled Profit and loss account of the company Gavranović Ltd. analyzing the performance of a company and balances. The question is why was necessary to analyze the financial statements and analysis of the company itself. If he wants to bring the rating of the business of the company, it is necessary to conduct a financial analysis to be based on data from the past-brought plans for the future, who have the ultimate goal of improving the operations of the company. Operations of company is expressed through basic financial statements such as, such as Balance Sheet,
Income Statement and Notes to the financial statements. Prediction of future financial developments for the company based on the analysis of the financial statements. The final work of theoretical processes of financial reports and displays a financial analysis of the operations of a company using the trend analysis (horizontal and vertical methods), and by means of the analysis of the indicators of solvency, profitability and cost-efficiency. Analysis showed the movement of financial indicators of the company, and to what extent the obtained results meet the owners of the company
Discount rate and its importance in evaluating investment project
No full textSadržaj završnog rada je istraživanje uloge i značaja diskontne stope prilikom ocjene investicijskog projekta. Cilj je kroz analizu investicijskog projekta i korištenje različitih diskontnih stopa istražiti značaj diskontne stope prilikom ocjene projekta. Kroz rad se
procjenjuje utjecaj troškova i diskontne stope, kao i sama isplativost ulaska u određeni projekt na priloženom primjeru.The content of the final project is a study of the role and importance of the discount rate when evaluating investment project. The objective is through the analysis of the investment project and the use of different discount rates to explore its significance in the evaluation of the project. Through the work to assess the impact of costs and discount rates as well as the very feasibility of entering into a specific project in the attached example
Position of Employees in the Event of Employer's Bankruptcy
No full textStečaj dužnika osim što može značiti pad poslovne aktivnosti poslovnog subjekta, ono može značiti i propast dužnika, odnosno prestanak njegova postojanja koje ima posljedice ne samo za dužnika već i za njegove vjerovnike, prije svega radnike, postojeće i prijašnje.
U svezi s time 1. rujna 2015. godine na snagu je stupio novi Stečajni zakon te Zakon o izmjenama i dopunama Zakona o osiguranju potraživanja radnika u slučaju stečaja poslodavca, a potonjim se osobito reguliraju prava i obveze radnika u slučaju stečaja poslodavca te rad Agencije za osiguranje radničkih potraživanja u slučaju stečaja poslodavca.Debtor’s insolvency, besides decline in business activities of that business entity, may lead to its bankruptcy and closing down of business, which impacts not only the debtor but also his creditors, first of all employees past and present.
Whereby, on September 1st, 2015 new Bankruptcy Law took effect, as well as Amendment to Law regulating employees’ claims insurance in the event of employer's bankruptcy, the latter stipulating, in particular, employees’ rights and obligations in cases of employer's bankruptcy and operations of Agency for securing employees claims in the event of employer's bankruptcy
Insuring building under construction
No full textU radu je obrađena tema osiguranje objekata u montaži i izgradnji, te su opisani rizici od kojih se može osigurati i kako upravljati rizikom u tvrtkama i osiguranju. Objašnjen je pravni okvir za uspješno sklapanje ugovora o osiguranju i na praktičnom primjeru pokazano je kako postupiti prilikom ugovaranja osiguranja i kako postupiti prilikom rješavanja nastalih šteta. Detaljno se razrađuje osiguranje objekata u montaži, s obzirom na to da nema puno literature, radova i seminara na tu temu.
U radu je dokazana je teza o isplativosti osiguranja objekata u montaži, što je ujedno i cilj ovog rada.This paper covers topic of insuring buildings under construction, along with risks that can be insured. It also describes managing risks in businesses and insurance. Paper explains legal framework for the successful conclusion of the insurance contract along with practical examples of necessary steps during contracting insurance and how to act when insured damage happens. Insuring buildings under construction is covered in details, since there is not much literature, papers and seminars on the given subject.
The paper proved the thesis about profitability of insuring buildings under construction, which was the goal of this pape
Determining fair value of intangible assets
No full textU uvjetima suvremenih ekonomija nematerijalna imovina dobiva sve više na značenju. Posjedovanje i korištenje iste značajno doprinosi vrijednosti i financijskom položaju društva. Kod stjecanja nematerijalna imovina se vrednuje prema trošku stjecanja,
naknadno društvo može odabrati između modela troška i modela revalorizacije. Model revalorizacije temelji se na konceptu fer vrijednosti koja predstavlja trenutnu vrijednost imovine na određeni dan i smatra se prikladnijim za vrednovanje pojedinih oblika
nematerijalne imovine od metode koja se temelji na povijesnom trošku. Za utvrđivanje fer vrijednosti koriste se tržišna, troškovna i metoda prihoda. Prikladna metoda vrednovanja ovisi o obliku nematerijalne imovine. Za vrednovanje patenata se koriste metode unutar metode prihoda: metoda inkrementalnih prihoda i metoda izuzimanja naknade za korištenje.In terms of modern economy, intangible assets are gaining importance. Their possession and use can significantly increase the value and financial standing of a company. Upon acquisition, intangible assets are evaluated based on acquisition cost,
while subsequently, a company can choose between the cost model and the revaluation model. The revaluation model is based on the concept of fair value, meaning present value of the assets on a given day, and is considered more appropriate for evaluation of certain types of intangible assets than the historical cost method. To determine fair value, market, cost and revenue methods are used. Intangible assets type will determine which method is most suitable. For evaluation of patents two revenue methods are used: incremental income method and relief from royalty method
Significance of the Analysis of Financial Statements in the Process of Short-Term Planning
No full textAnaliza financijskih izvještaja (horizontalna, vertikalna, analiza financijskih pokazatelja) kvalitetna je osnovica i polazište planiranja budućeg poslovanja.
Društvo koje je u ovom radu bilo subjekt analize je Bastijana d.o.o., društvo za proizvodnju vina. U radu je napravljena analiza poslovanja društva putem vertikalne i horizontalne analize financijskih izvještaja te putem financijskih pokazatelja za petogodišnje razdoblje (2010. do 2014. godine). Na temelju analize poslovanja sastavljen je kratkoročni plan poslovanja društva za 2015. godinu.
U posljednjem dijelu završnog rada izvršena je usporedna analiza kratkoročnog plana poslovanja društva za 2015. godinu s proteklim petogodišnjim razdobljem te je ukazano na značaj i neminovnost korištenja financijske analize dosadašnjeg poslovanja društva u procesu kratkoročnog planiranja ili u slučaju potrebe za korekcijom planiranih veličina.The analysis of financial statements (horizontal, vertical, analysis by financial indicators) is a quality base and starting point of planning future business.
A company which was the subject of analysis in this paperwork is Bastijana Ltd., a company based on the production of wine. The analysis of the company operations were made through vertical and horizontal analysis of financial statements as well as through financial indicators for the five-year period (2010. to 2014.). Based on the analysis of operating, a short-term business plan for 2015. was prepared.
In the last part of this paperwork, a comparative analysis of the company's short-term plan for 2015. with the previous five-year period was prepared, which points out the importance and necessity of using the financial analysis of previous business of company in the process of short-term planning or in case of need for correction of planned sizes