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The importance of environmentally sustainable practices in hotel industry
No full textZbog sve veće svijesti o negativnim utjecajima turističke industrije na okoliš, ekološki prihvatljive prakse postale su ključan element održivog razvoja u ugostiteljstvu. Implementacija zelenih strategija ne samo da doprinosi očuvanju prirodnih resursa i smanjenju ekološkog otiska, već pozitivno utječe i na imidž ugostiteljskih objekata te njihovu konkurentnost na tržištu. Gosti sve više preferiraju smještajne objekte koji posluju u skladu s načelima održivosti, što hotele dodatno potiče na prilagodbu svojim ekološkim odgovornostima. Zbog sve veće važnosti održivog pristupa razvoju sustava turizma, istraživanje u ovom radu provedeno je s ciljem utvrđivanja ekološki prihvatljivih praksi koje primjenjuju hoteli, kao važan dio ugostiteljske ponude u turizmu. U primarnom dijelu istraživanja proveden je anketni upitnik na uzorku od 52 hotela u Splitsko-dalmatinskoj županiji. Također, u analizi primjene ekoloških praksi provedeni su dubinski intervjui u kojima su sudjelovali menadžeri hotela koji su u svom poslovanju implementirali eko-certifikat. Rezultati istraživanja ukazuju na umjereni stupanj primjene ekološki prihvatljivih praksi iz područja ekološkog dizajna u hotelskoj arhitekturi, održivog upravljanja vodnim resursima, energijom i otpadom, ali i održivog upravljanja hranom i pićem te nabavkom ekoloških proizvoda i potrošnih materijala. Također je ustanovljeno kako hotele na implementaciju održivih upravljačkih rješenja u vidu eko certifikata najčešće motivira ušteda u operativnim troškovima, dok su najveće prepreke njihovom usvajaju visoki troškovi implementacije, ali istodobno još uvijek i nedostatak znanja i informacija o mogućnostima primjene ekološki prihvatljivih praksi.Due to the growing awareness of the negative impacts of the tourism industry on the environment, environmentally friendly practices have become a key element of sustainable development in the hospitality sector. The implementation of green strategies not only contributes to the preservation of natural resources and the reduction of ecological footprints but also positively affects the image of hospitality establishments and their competitiveness in the market. Guests increasingly prefer accommodation facilities that operate in accordance with sustainability principles, further encouraging hotels to adapt to their environmental responsibilities. Given the increasing importance of a sustainable approach to the development of the tourism system, this study was conducted to identify environmentally friendly practices implemented by hotels as an essential part of the hospitality sector in tourism. In the primary research phase, a survey questionnaire was conducted on a sample of 52 hotels in the Split-Dalmatia County. Additionally, in the analysis of the implementation of ecological practices, in-depth interviews were conducted with hotel managers who have integrated eco-certification into their business operations. The research results indicate a moderate level of application of environmentally friendly practices in the areas of ecological design in hotel architecture, sustainable management of water resources, energy, and waste, as well as sustainable food and beverage management and the procurement of ecological products and consumables. It was also found that the primary motivation for hotels to implement sustainable management solutions in the form of eco-certificates is cost savings in operational expenses. However, the biggest obstacles to their adoption remain the high costs of implementation, as well as the ongoing lack of knowledge and information about the possibilities of applying environmentally friendly practices
The impact of current macroeconomic movements and monetary policy on the business performance of banks in the United States and the eurozone
No full textPredmet istraživanja u ovom radu je utjecaj promjena u makroekonomskom okruženju i makroekonomske politike na poslovanje banaka. Naglasak u analizi se stavlja na utjecaj promjena ključnih kamatnih stopa središnjih banaka uslijed promjena u odabranim makroekonomskim pokazateljima, konkretno stopa inflacije, na odabrane pokazatelje poslovanja banaka ROA i ROE. Cilj rada je na temelju rezultata analize mjerljivo utvrditi kako su banke Sjedinjenih Američkih Država i eurozone poslovale u okruženju restriktivne monetarne politike u razdoblju rastućih kamatnih stopa. U radu je stoga provedeno empirijsko istraživanje i komparativna analiza profitabilnosti promatranih bankovnih sektora te dodatno i na uzorku važnijih sastavnica vodećih banaka u svakom od promatranih bankovnih sustava; mjereno njihovom tržišnom kapitalizacijom. Podaci za analizu prikupljeni su iz dostupnih baza podataka sa stranica američkog Federalnog depozitarnog osiguravajućeg društva, Američke središnje banke i Europske centralne banke. Kamatni prihodi i rashodi čine značajnu okosnicu poslovanja banaka te su kao takvi osjetljivi na promjene kamatnih stopa. Njihov porast može rezultirati porastom dobiti ali istovremeno i porastom izloženosti kamatnom riziku. Analizom se dolazi do zaključka kako je aktualni porast kamatnih stopa rezultirao povećanjem vrijednosti ključnih pokazatelja profitabilnosti banaka ROE i ROA ali i da se materijalizirao kamatni rizik u pogledu smanjenja vrijednosti investicijskog portfelja, što je izravno rezultiralo propašću triju banaka na području Sjedinjenih Američkih Država. Inicijalni porast kamatnih stopa od strane središnjih banaka kratkoročno je rezultirao-iznadprosječnom profitabilnošću. Jedan od razloga utjecaj značajnijeg vremenskog jaza u povećanju kamatnih stopa na depozite i na kredite banaka, no protekom vremena taj jaz nestaje i snižavanje kamatnih stopa od strane središnjih banaka kako stopa inflacije pada i ulazi u ciljane okvire, neminovno s vremenom uklanja prostor za ekstra profitabilnost utemeljenu na takvim osnovama.The subject of research in this paper is the impact of changes in the macroeconomic environment and macroeconomic policy on the operations of banks. Emphasis in the analysis is placed on the impact of changes in key interest rates of central banks due to changes in selected macroeconomic indicators, specifically the inflation rate, on selected bank performance indicators ROA and ROE. The aim of the paper is to determine, based on the results of the analysis, how the banks of the United States of America and the Eurozone operated in an environment of restrictive monetary policy in a period of rising interest rates. The paper therefore carried out empirical research and a comparative analysis of the profitability of the observed banking sectors, and additionally on a sample of the most important components of the leading banks in each of the observed banking systems; measured by their market capitalization. The data for the analysis were collected from available databases from the websites of the US Federal Deposit Insurance Corporation, the US Central Bank and the European Central Bank. Interest income and expenses form a significant backbone of bank operations and as such are sensitive to changes in interest rates. Their increase can result in an increase in profit but at the same time an increase in exposure to interest rate risk. The analysis concludes that the current increase in interest rates has resulted in an increase in the value of the key indicators of bank profitability ROE and ROA, but also that interest rate risk has materialized in terms of a decrease in the value of the investment portfolio, which directly resulted in the collapse of three banks in the United States. The initial increase in interest rates by central banks resulted in above-average profitability in the short term. One of the reasons is the influence of a significant time gap in the increase in interest rates on deposits and on bank loans, but over time this gap disappears and the lowering of interest rates by central banks as the inflation rate falls and enters the target framework, inevitably removes the space for extra profitability based on such foundations over time
Analiza tržišta i trendova glamping turizma u Istri i na Kvarneru
No full textTurističko tržište prilagođava se željama i potrebama turista, konstantno se unaprjeđuje, a kao rezultat unapređenja turističkog tržišta razvio se glamping turizam, čime je značajno unaprijeđena turistička ponuda kamping turizma. Glamping turizam je inovativan i moderan oblik kampiranja koji spaja udobnost i luksuz s boravkom u prirodi. Ovaj oblik turizma zadovoljava sve veće zahtjeve posjetitelja za jedinstvenim i održivim iskustvima. Ovaj rad ima za cilj istražiti tržište glamping turizma u Hrvatskoj, fokusirajući se na ponudu i trenutne trendove u Istri i Kvarneru. Definiranje pojma glampinga, analiza primjera iz prakse i istraživanje anketnim upitnikom donose ključne elemente koji su vezani uz potražnju i percepciju korisnika. Rezultati pokazuju da raste interes za glampingom, posebno među mlađom populacijom i osobama s višim primanjima. Također, postoji potreba za dodatnim ulaganjima u infrastrukturu, kao i kvalitetu smještaja, promociju i održivost. Istraživanje pokazuje kako Republika Hrvatska ima visok potencijal za unapređenje razvoja glamping turizma, naročito u područjima koja obiluju prirodnim i kulturnim resursima. U nastavku ovog rada slijedi detaljna analiza glamping turizma.The tourism market adapts to the wishes and needs of tourists, is constantly improving, and as a result of the improvement of the tourism market, glamping tourism has developed, which has significantly improved the tourism offer of camping tourism. Glamping tourism is an innovative and modern form of camping that combines comfort and luxury with a stay in nature. This type of tourism meets the increasing demands of visitors for unique and sustainable experiences. This paper aims to investigate the glamping tourism market in Croatia, focusing on the offer and current trends in Istria and Kvarner. Defining the term glamping, analysing examples from practice and researching the questionnaire bring key elements related to demand and user perception. The results show that interest in glamping is growing, especially among the younger population and those with higher incomes. There is also a need for additional investments in infrastructure, as well as the quality of accommodation, promotion and sustainability. The research shows that the Republic of Croatia has high potential for improving the development of glamping tourism, especially in areas rich in natural and cultural resources. This paper continues with a detailed analysis of glamping tourism
Consumer trust and the security of online payments in e-commerce
No full textCilj ovog diplomskog rada je istražiti percepciju sigurnosti online plaćanja i razinu povjerenja
koje mladi potrošači imaju prilikom kupovine putem interneta. U kontekstu sve veće
digitalizacije i rasta e-trgovine, poseban je naglasak stavljen na stavove, navike i iskustva
potrošača u dobi od 18 do 35 godina, koji čine najaktivniju skupinu korisnika online prodajnih
kanala.
Rad se sastoji od teorijskog i empirijskog dijela. U teorijskom dijelu analiziraju se razvoj e
trgovine, ponašanje mladih potrošača, oblici digitalnog plaćanja te čimbenici koji utječu na
osjećaj sigurnosti i povjerenja u digitalnim transakcijama. Empirijski dio temelji se na
anketnom upitniku provedenom online, koji je obuhvatio 150 ispitanika. Kroz upitnik su
ispitani učestalost online kupovine, korišteni oblici plaćanja, negativna iskustva s plaćanjem,
kao i stavovi o sigurnosnim mehanizmima poput HTTPS oznaka, recenzija, sigurnosnih
certifikata i preferiranih sustava plaćanja (npr. PayPal vs. kartično plaćanje).
Rezultati istraživanja pokazuju da mladi potrošači u velikoj većini percipiraju online plaćanje
kao sigurno, osobito kada koriste provjerene metode i platforme poput kartičnog plaćanja,
PayPala ili Revoluta. Ključnu ulogu u izgradnji povjerenja imaju elementi poput vizualnih
sigurnosnih oznaka (HTTPS, SSL certifikati), pozitivnih recenzija te jasno istaknute
informacije o načinu plaćanja.
Iako većina ispitanika pokazuje visok stupanj digitalne sigurnosne pismenosti, dio njih i dalje
izražava oprez, osobito pri kupnji putem nepoznatih stranica ili trgovaca koji posluju isključivo
putem društvenih mreža.
Rezultati rada potvrđuju da su sigurnost i povjerenje ključni faktori u odluci o online kupnji
kod mladih potrošača, neovisno o dobi ili obrazovanju. Također, nalazi ukazuju na potrebu za
daljnjim jačanjem sigurnosne kulture i edukacije korisnika u digitalnom okruženju, kako bi se
dodatno potaknulo sigurno, informirano i odgovorno ponašanje u online prostoru.The aim of this thesis is to explore the perception of online payment security and the level of
trust that young consumers have when shopping via the internet. In the context of increasing
digitalization and the growth of e-commerce, particular emphasis is placed on the attitudes,
habits, and experiences of consumers aged 18 to 35, who represent the most active group of
online shopping users.
The thesis consists of a theoretical and an empirical part. The theoretical section analyzes the
development of e-commerce, the behavior of young consumers, forms of digital payment, and
factors influencing the sense of security and trust in digital transactions. The empirical part is
based on an online questionnaire conducted among 150 respondents. The survey examined the
frequency of online shopping, preferred payment methods, negative payment experiences, and
attitudes toward security mechanisms such as HTTPS indicators, user reviews, security
certificates, and preferred payment platforms (e.g., PayPal vs. credit card payments).
The results of the research indicate that young consumers largely perceive online payment as
safe, particularly when using verified methods and platforms such as card payments, PayPal, or
Revolut. Key elements contributing to consumer trust include visible security indicators (e.g.,
HTTPS, SSL certificates), positive reviews, and clearly presented information regarding
payment procedures.
While the majority of respondents demonstrate a high level of digital security literacy, a portion
still expresses caution—especially when shopping through unfamiliar websites or merchants
operating solely via social media.
The findings confirm that security and trust are central factors in online purchasing decisions
among young consumers, regardless of age or education level. The study also emphasizes the
need for further development of a strong security culture and user education in digital
environments, with the goal of fostering safe, informed, and responsible behavior in the online
marketplace
Cybersecurity analysis of EU member states with a focus on Croatia
No full textKibernetička sigurnost u današnjem digitalnom dobu dobiva sve veći značaj, budući da digitalna transformacija, iako donosi brojne prednosti, istovremeno stvara nove ranjivosti. Sve veća učestalost kibernetičkih prijetnji i napada, koji narušavaju stabilnost informacijskih sustava, dovodi do potrebe za snažnijim angažmanom država i međunarodnih institucija. Cilj ovog rada je analizirati razinu kibernetičke sigurnosti u Republici Hrvatskoj u odnosu na ostale članice Europske unije, koristeći podatke Eurostata iz 2022. godine. Analizom učestalosti incidenata identificiraju se države različitih razina izloženosti malicioznim kibernetičkim događajima ili incidentima koji utječu na stabilnost IT sustava. Na temelju toga izvode se zaključci o stupnju razvijenosti sigurnosnih mjera te razlozima razlika u učestalosti incidenata. Rad se sastoji od pet poglavlja. Prvo poglavlje uvodi temu i definira ciljeve istraživanja. Drugo poglavlje obrađuje osnovne pojmove i zakonodavni okvir kibernetičke sigurnosti. Treće poglavlje prikazuje metodologiju istraživanja, dok četvrto sadrži analizu podataka i prikaz rezultata. U petom poglavlju izneseni su glavni zaključci. Rezultati pokazuju postojanje tri klastera država prema razini izloženosti rizicima i primijenjenim mjerama zaštite, pri čemu se Hrvatska nalazi u srednjem klasteru. Usporedbom s uspješnijim državama moguće je izvući korisne smjernice za daljnje unaprjeđenje nacionalne i korporativne kibernetičke sigurnosti
The impact of technological solutions on reducing credit card fraud
No full textPrijevare koje su povezane s kreditnim karticama predstavljaju značajan izazov u suvremenim financijskim sustavima zato što predstavljaju gubitke prvenstveno za potrošače odnosno klijente, te trgovce i financijske institucije. Kako je krenuo razvoj tehnologije, tako su se i pojavile razne vrste prijevara, kao što su krađa podataka, phishing i zlouporaba podataka iz digitalnih sustava. U cilju smanjenja prijevara financijski sektor sve više ulaže u razvoj naprednih tehnoloških rješenja koja bi omogućila veću sigurnost za korisnike, ali i za trgovce i financijske institucije. Svrha je kroz rad prikazati na koji način sigurnosne tehnologije kao što su 3D Secure, tokenizacija, biometrija (otisak prsta, prepoznavanje lica), umjetna inteligencija te mobilni i digitalni novčanici djeluju na smanjenje prijevara koje su povezane s kreditnim karticama. U radu se prikazuje s kojim se izazovima u primjenjivanju sigurnosnih tehnologija susreću financijske institucije zbog toga što se počinitelji prijevara sve više prilagođavaju novim tehnologijama. Također u radu je prikazano predlaganje konkretnih daljnjih koraka za napredak sigurnosnog sustava i napredak otpornosti bankarskog sustava na cyber prijetnje, ali i isto tako kako trgovci i klijenti, odnosno korisnici prihvaćaju nove vrste sigurnosnih tehnologija. Isto tako je pojašnjeno koliki su troškovi implementacije sigurnosnih tehnologija za financijske institucije.Credit card fraud represents a significant challenge in modern financial systems, as it primarly results in losses for consumers or clients, as well as for merchants and financial institutions. With the advancement of technology, various types of fraud have emerged, such as data theft, phishing, and misuse of information from digital systems. In order to reduce fraud, the financial sector is increasingly investing in the development of advanced technological solutions that would provide greater security for users, as well as for merchants and financial institutions. The purpose of this paper is to present how security technologies such as 3D Secure, tokenization, biometrics (fingerprint, facial recognition), artificial intelligence, and mobile and digital wallets contribute to reducing credit card fraud. The paper also highlights the challenges financial institutions face in implementing security technologies, as fraudsters continue to adapt to new technologies. Additionally, the paper proposes specific future steps to enhance the security system and strengthen the banking system's resilience to cyber threats, as well as examines how merchants and clients, i.e., users, are adopting new types of security technologies. Furthermore, the paper explains the costs of implementing security technologies for financial institutions
Researching the perception of generation Z regarding food festivals as a tourist product of the City of Zagreb
No full textOvaj završni rad istražuje percepciju pripadnika Generacije Z o festivalima hrane kao turističkom proizvodu grada Zagreba. U teorijskom dijelu definiraju se ključne značajke Generacije Z, njihovi motivi putovanja te specifičnosti ponašanja u eno-gastronomskom turizmu. Analizira se i ponuda vodećih festivala hrane u Zagrebu te se provodi primarno istraživanje putem online ankete na uzorku od 106 ispitanika. Rezultati pokazuju da je Generacija Z zainteresirana za festivale hrane ponajviše zbog društvenog aspekta i vizualne atraktivnosti, dok cijena i ponuda jela nisu uvijek u skladu s njihovim očekivanjima. Rad završava preporukama organizatorima festivala s ciljem unaprjeđenja njihove privlačnosti i konkurentnosti u odnosu na potrebe mladih potrošača.This final thesis explores the perception of Generation Z regarding food festivals as a tourist product of the city of Zagreb. The theoretical part outlines the main characteristics of Generation Z, their travel motivations, and behavior in the context of eno-gastronomic tourism. The study includes an analysis of Zagreb’s leading food festivals and primary research conducted via an online survey with 106 respondents. The findings suggest that Generation Z is particularly drawn to food festivals due to their social value and visual appeal, although pricing and food diversity often fail to meet expectations. The thesis concludes with recommendations for festival organizers to enhance the appeal and competitiveness of food festivals tailored to younger consumers
Implications of the development of option and currency carry strategies on financial market stability
No full textCilj ovog diplomskog rada je istražiti utjecaj opcijskih i valutnih carry strategija na povećanje
tržišnog rizika i intenzivnije dnevne pomake, uz analizu njihove povezanosti s tržišnim krizama
i sistemskim rizikom. Posebna pažnja posvećena je teorijskim osnovama carry strategija i
njihovom vezanošću uz primjenu financijske poluge. Za analizu se koriste tržišni podaci vezani
uz događaje oko 5. kolovoza 2024. Uspoređuju se indeksi koji prate prinose valutnih i opcijskih
carry strategija s prinosima širih tržišnih indeksa. Dobiveni rezultati pokazuju da carry
strategije značajno doprinose tržišnom riziku, posebno u razdobljima naglog povećanja
volatilnosti, kada dolazi do sistemskih gubitaka i destabilizacije tržišta. Regresijska analiza
potvrđuje postojanje visoke korelacije između aktivnosti u strategijama kratke volatilnosti i
intenzivnih dnevnih gubitaka, što implicira da ove strategije mogu amplificirati tržišne šokove.The aim of this thesis is to investigate the impact of option and currency carry strategies on the
increase in market risk and more intense daily shifts, along with the analysis of their connection
with market crises and systemic risk. Special attention is paid to the theoretical foundations of
carry strategies and their connection with the application of financial leverage. The analysis
uses market data related to events around August 5, 2024. The indices that track the returns of
currency and option carry strategies are compared with the returns of broader market indices.
The obtained results show that carry strategies contribute significantly to market risk, especially
in periods of sudden increase in volatility, when systemic losses and market destabilization
occur. Regression analysis confirms the existence of a high correlation between activity in short
volatility strategies and intense daily losses, which implies that these strategies can amplify
market shock
Impact of new technologies on cost accounting and management accounting systems
No full textOvaj diplomski rad analizira utjecaj novih tehnologija na sustave obračuna troškova i prakse upravljačkog računovodstva u kontekstu digitalne transformacije poslovanja. U fokusu su tehnologije poput ERP sustava, umjetne inteligencije (AI), strojnog učenja (ML), analitike velikih podataka (Big Data), Interneta stvari (IoT), robotske automatizacije procesa (RPA), blockchaina i računalstva u oblaku. Cilj rada je prikazati kako navedene tehnologije utječu na metode prikupljanja i obrade podataka, točnost i pravovremenost informacija, te transformaciju računovodstvenih metoda i uloga stručnjaka u praksi.
Rad se sastoji od teorijskog dijela. Teorijski dio objašnjava tradicionalne i suvremene pristupe obračunu troškova i funkcije upravljačkog računovodstva,. Digitalne tehnologije omogućuju automatizaciju, veću preciznost i bržu dostupnost podataka, ali istovremeno zahtijevaju nove vještine i prilagodbu računovodstvene profesije.
Zaključno, digitalna transformacija ne samo da mijenja tehničke aspekte računovodstvenih procesa, već i redefinira stratešku ulogu računovođa u organizacijama, čineći ih sve više poslovnim savjetnicima i partnerima u donošenju odluka.This thesis explores the impact of new technologies on cost accounting systems and management accounting practices in the context of business digital transformation. It focuses on technologies such as ERP systems, artificial intelligence (AI), machine learning (ML), big data analytics, the Internet of Things (IoT), robotic process automation (RPA), blockchain, and cloud computing. The aim of the paper is to analyze how these technologies affect data collection and processing methods, the accuracy and timeliness of information, and the transformation of accounting methods and professional roles.
The paper consists of theoretical sections. The theoretical part presents traditional and modern approaches to cost accounting and the role of management accounting, Digital technologies enable automation, improved accuracy, and faster access to data, but also demand new skills and adaptation from accounting professionals.
In conclusion, digital transformation not only changes the technical aspects of accounting processes but also redefines the strategic role of accountants, increasingly positioning them as business advisors and partners in decision-making
Relationships Among the Government, Industry, and Citizens as Drivers of Sustainable Development : The Case of the Peruvian Mining Industry
No full textThis thesis studies the relationship between government institutions, mining industry and citizens as fundamental drivers of sustainable development in the Peruvian mining industry. The study analyzes the role of social trust as a core element for enhancing economic and sustainable development. The study is primarily based on the theoretical framework surrounding socio-economic theories of trust. The theory of social trust explores the dynamics and relationships between interpersonal and institutional trust, by analyzing their importance as key drivers of economic growth and development. This framework also examines the causes and consequences of social conflict and distrust. Yet another fundamental concept is the role of corporate social responsibility (CSR) in the mining industry. For this, standard business practices and operating procedures are reviewed, highlighting the importance of obtaining a social license to operate and adhering to international certifications such as those proposed by the International Council on Mining and Metals (ICMM), the Initiative for Responsible Mining Assurance (IRMA), and ISO 14001, which are essential for operating within this sector. Additionally, the paper discusses the United Nations’ Agenda 2030 and the mining industry’s impact on the Sustainable Development Goals (SDGs). To fully understand the concept of sustainable development, the study analyzes the three pillars of sustainability. To contextualize sustainability within the Peruvian mining sector, the study examines the historical development of mining in Peru and the sector's significance to the nation's economy and development. Moreover, it also evaluates how the government manages the externalities and consequences of mining practices, as well as the policy instruments employed. Finally, after a comprehensive theoretical framework and a complete insight on the Peruvian mining industry, the study presents two successful cases of trust regeneration in the mining sector. The analysis focuses on two of the most notable copper mining companies in Peru: Las Bambas and Cerro Verde. Both of these companies are considered sustainability leaders within the nation and serve as case studies for their substantial contributions to the nation's economy while simultaneously prioritizing the development and well-being of local communities