Repository of the RRiF College of Financial Management
Not a member yet
404 research outputs found
Sort by
The relationship of employment contract, service contract and royalties
No full textU ovom radu je prikazan međusobni odnos ugovora o radu, ugovor o djelu i autorskog honorara. Svaki ugovor je pojedinačno objašnjen u svom poglavlju a njihov odnos, odnosno sličnosti i razlike, objašnjeni su u posljednjem poglavlju.
Izvori prava svakog pojedinog ugovora se razlikuju, pa se tako ugovor o radu veže na Zakon o radu, ugovor o djelu na Zakon o obveznim odnosima, a ugovor o autorskom djelu na Zakon o autorskom pravu i srodnim pravima. Međutim svi ti ugovori se prilikom plaćanja naknada moraju pridržavati i drugih izvora prava kao što je Zakon o porezu na dohodak, a u nekim slučajevima su povezani i Zakonom o porezu na dodanu vrijednost.This paper presents the relationship of the employment contract, service contract and royalties. Each type of contract is explained in a separate chapter and their relationship, similarities and differences are discussed in the last chapter.
Sources of law for each type of contract are different, so that the employment contract is governed by the Labour Act, the service contract by the Civil Obligations Act, the copyright contract by the Copyright and Related Rights Act. However, payments under either of the contract type shall comply with other sources of law such as the Income Tax Act, thus in some
cases with the Value Added Tax Act
Audit of financial statements
No full textU ovom završnom radu čitatelja se ukrako upoznaje s godišnjim financijskim izvještajima i njihovom revizijom. U radu se razmatra teorija i praksa revizorskih izvještaja, odnosno prikazan je praktičan primjer revizije.
Biti će govora i o korisnicima financijskih izvještaja, o obveznicima revizije i zakonima koji to uređuju. Prikazane su i vrste revizorovog mišljenja koje eksterni revizor daje nakon obavljene revizije.
U završnom radu priložen je i primjer mišljenja s rezervom za određene bilješke Kopun revizije koje je napravljeno za Solaris d.d.In this final work reader is briftly informed about annual financial statements and their audit. In this work theory and pracice are considered of auditor report, apropose its elaborated practical example of company audit.
The reader will also meet with example of financial steatements to audit taxpayers and to the laws that regulating.
The final work is attached example of reservet opinion on certain notes of Kopun audit that is done for Solaris Inc
Rights and Conditions for Recognition of Pretax
No full textU ovom radu dat će se ogovori na neka od glavnih pitanja vezana uz prava i uvjete kada se može priznati pretporez, kao što su primjerice: da li poduzetnik mora i kada mora ući u sustav PDV-a ili da li može odbiti pretporez, odnosno da li može zatražiti povrat PDV-a?
Pravo na odbitak pretporeza je pravo svakog poreznog obveznika, ali samo ako su zadovoljeni svi propisani uvjeti za njegovo priznavanje. Jedan od najvažnijih uvjeta za priznavanje pretporeza iz ulaznih računa koje je poduzetnik zaprimio od dobavljača pri nabavi robe i usluge, jest da je nabava učinjena u poduzetničke svrhe. Korištenje prava na pretporez izravno utječe na iznos porezne obveze obveznika PDV-a.
Može se reći da se za poduzetnike koji obavljaju transakcije isključivo u Republici Hrvatskoj, sustav PDV-a i nije značajno promijenio ulaskom Republike Hrvatske u članstvo Europske unije. Nasuprot tome mnoge promjene su imali obveznici koji obavljaju transakcije sa ostalim članicama Europske unije.The main question of every tax payer at the very start of their business is whether and when he needs to register and account for VAT and the obligations this entails. Can he deduct the tax prepayment or is he eligible to claim a VAT refund?
We gave an answer to some of the main questions related to the rights and conditions regarding the tax prepayment liability. The right to deduct the tax prepayment is of every tax payer but only in case all the conditions have been met. One of the most important conditions is the pretax from invoices that the entrepreneur had received from his supplier for the procurement of goods and services and of course for entrepreneurship purposes.
We can say that for the entrepreneurs who carry out transactions exclusively in the Republic of Croatia, the VAT law hasn't significantly changed by Croatia's becoming the member of the EU. However, significant changes are applied to tax payers who carry out transactions with other members of the EU
SENSITIVITY ANALYSIS VS SCENARIO ANALYSIS IIN INVESTMENT PROJECTS EVALUATION
No full textBudžetiranje kapitala je postupak donošenja odluka o dugoročnim investicijama u
fiksnu imovinu društva, odnosno u investicijski projekt. O ulaganju u investicijski projekt
odlučuje se na temelju dinamičkih metoda. Svaki investicijski projekt ima svoj rizik. Da bi se
rizik izračunao i smanjio koriste se različite analize kao što su analiza osjetljivosti, analiza
scenarija, Monte Carlo analiza te analiza stabla odlučivanja. Analiza osjetljivosti i analiza
scenarija dvije su analize koje se najčešće koriste u ocjeni investicijskog projekta. Da bi se
lakše provele te dvije analize koristi se simulacija koja omogućuje različite scenarije na
temelju zadanih podataka. Ti scenariji zatim se uspoređuju i određuje se prihvatljivost
određenog projekta. U ovom radu napravljena je analiza na temelju hipotetičkih podataka.
Nakon pregleda rezultata obje analize dolazi se do zaključka o prihvatljivosti projekta. Na
prihvatljivost projekta najveći utjecaj imaju prihodi.Capital budgeting is a process of making decisions about long term investments in fixed
company assets, or in an investment project. Investing in an investment project is determined
based on dynamic methods. Every investment project has its risks. For calculating and
reducing risks different analysis such as sensitivity analysis, scenario analyisis, Monte Carlo
analysis or decision tree analysis are being used.Sensitivity analysis and scenario analysis are
two analysis which are two most frequently used analysis for estimating investment project.
For easier implementation of those two analysis, simulation is used for different scenarios
based on given information. Then, the result are comped and the acceptability of the project is
determined. In this final the analysis is made based on hypothetical data. After the
examination of a result of both analysis the conclusion is acceptability of the project. On
acceptability of the project incomes have the greatest influence
Basics of Technical Analysis investment in Securities-Stocks
No full textU suvremenom financijskom svijetu tehnička analiza je, uz fundamentalnu analizu, jedna od dvije ključne metode analiziranja cijena dionica. Tehnička analiza proučava prošla tržišna kretanja cijena dionice s ciljem predviđanja kretanja u budućnosti. Tri su temeljene premise tehničke analize:
1. Tržišna cijena dionice uzima u obzir sve relevantne informacije.
2. Cijene slijede trendove.
3. Povijest se ponavlja.
U svojoj osnovi tehnička analiza smatra da je kretanje cijene određene dionice rezultat ponude i potražnje na tržištu. U proučavanju kretanja cijena dionice tehnička analiza se služi grafičkim prikazima, obrascima, tehničkim indikatorima i oscilatorima kao što su pomični prosjek, Bollingerove krivulje, cjenovni tunel, indeks relativne snage i konvergencija/divergencija pomičnih prosjeka.
Za trgovanje uz pomoć tehničke analize osnovni je preduvjet efikasno i transparentno tržište kapitala. Usprkos tome što tehnička analiza uvijek ne jamči uspjeh i nije 100 % točna, ona investitorima i trgovcima daje konkretne podatke o kretanju cijene dionice kako bi mogli u pravo vrijeme investirati odnosno prodati.In the modern financial world technical analysis is one of the two key methods of analyzing stock prices along with fundamental analysis. Technical analysis studies the past price movement of stocks in order to anticipate the future price movements. There are three basic assumptions of technical analysis:
1. The current price of stocks fully reflects all important information.
2. Price moves in trends.
3. History tends to repeat itself.
In essence technical analysis considers that the price movements are the result of supply and demand forces in the market for a given stocks. In studying the movement of stock prices technical analysis uses a wide variety of charts patterns, technical indicators and oscillators such as; Moving Average, Bollinger Bands, Price channel, Relative Strength Index, Moving Average Convergence/ Divergence. In trading with the help of technical analysis is a basic prerequisite efficient and transparent capital market. Although technical analysis does not always guarantee success and is not always 100% accurate, it gives investors and traders concrete facts about how a stock price moves so that they can invest at the right time or sell the right time
Application of International Financial Reporting Standards in the European Union
No full textRad ne sadrži sažetak
Acquisition of leased property, plant and equipment
No full textOvaj završni rad sastoji se od teorijskog i praktičnog dijela. U teorijskom dijelu završnog rada objasnila sam povijest leasinga, definiciju leasinga i sve osnovne pojmove vezane uz leasing, vrste i obilježja leasinga. U drugom dijelu završnog rada kroz praktični primjer prikazan je postupak nabave dugotrajne materijalne imovine na leasing, ugovor o leasingu i računovodstvenu evidenciju nabave dugotrajne imovine na operativni i financijski leasing.This final essay consists of theoretical and practical parts. In the theoretical part of the final essay I explained the history of the lease, leasing and definition of all basic concepts related to leasing, types and characteristics of leasing. In the second part of the final essay through a practical example I have shown the procedure of procurement of tangible fixed assets on lease, lease agreement and the accounts of the acquisition of fixed assets at the operational and financial leasing
Accounting of inventories of material, small inventory and packing in small and medium companies
No full textU ovom radu prikazat ćemo raĉunovodstveno kretanje materijala, sitnog inventara i ambalaţe kroz raĉunski plan poduzetnika od same nabave pa sve do utroška materijala u proizvodnju ili otpisa sitnog inventara i ambalaţe. Materijal društvo koristi za potrebe proizvodnje na naĉin da sa zalihe materijala izdaje materijal za potrebe pogona. Sitan inventar je inventar koji društvu sluţi kao pomoćno sredstvo u proizvodnji koji se otpisuje jednokratno prilikom stavljanja u uporabu ili kalkulativnim otpisom. HSFI 10 - Zalihe je Standard koji ureĊuje poslovanje materijala, sitnog inventara i ambalaţe. Da bi se na ispravan naĉin kroz poslovne knjige poduzetnika mogao kretati materijal, sitan inventar i ambalaţa detaljno ćemo objasniti isprave i evidencije koje sluţe za evidentiranje, praćenje i kontroliranje zaliha kod malih i srednjih poduzetnika. Kroz praktiĉne primjere prikazat ćemo kada materijal, sitan inventar i ambalaţa prestaju za društvo biti kratkotrajna materijalna imovina iskazana u Bilanci i postaje trošak koji se iskazuje u Raĉunu dobitka i gubitka.In this paper we will show the movement of material accounting, small inventory and packing through the Chart of Accounts entrepreneurs from the procurement until the material consumption in production or write-off of small inventory and packing. The company uses the material for the production so that the material issued from stock is used for the purpose of propulsion. Small inventory is inventory that company uses as an aid in the production and is written off once they are put into use or by calculated write-off. HSFI 10 - Inventories is the standard that governs the operation of materials, small tools and packaging. To properly move material, inventory and packaging through we have to explain in detail the documents and records that are used for recording, monitoring and controlling stock in small and medium-sized enterprises. Through practical examples we will try to show when material, inventory and packaging cease to be current asset in the balance sheet and becomes a cost that is recognized in the profit and loss statement