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The impact of tourism development on the quality of life of the local population : the case study of the municipality of Fužine
No full textMasovni turizam utjecao je na pojavu različitih motiva putovanja turista pa oni danas više ne traže isključivo sunce i more već nova iskustva i doživljaje na svojim putovanjima. To je razlog rasta popularnosti različitih vrsta i specifičnih oblika turizma, a sve aktualniji postaje upravo ruralni turizam. Radi se o specifičnoj vrsti turizma koji svoj razvitak bazira u ruralnim područjima na kojima spaja prirodu i tradiciju. Osim toga, takva vrsta turizma nudi razne oblike turističke ponude kao što su agroturizam, cikloturizam, eko turizam, eno-gastronomski turizam, kulturni turizam, zdravstveni turizam, i sl. Takva će turistička ponuda pružiti turistima jedinstvene doživljaje.
Republika Hrvatska obiluje ruralnim prostorima s iznimnim turističkim resursima. Budući da se ruralni turizam danas popeo visoko na ljestvici važnosti i time postao nova, vrlo popularna vrsta turizma, pojavio se velik interes za njegovim razvitkom i lokalne vlasti počele su kreirati razvojne politike u skladu s razvojem ovog segmenta. Gorski kotar, koji se još naziva i „Zeleno
srce Hrvatske“, postaje nezaobilazna turistička regija na što ukazuje broj posjetitelja tog područja koji iz godine u godinu raste. Veliki interes za ovom regijom očituje se u bogatstvu biljnog i životinjskog svijeta te brojim spomenicima kulture i tradicijskim vrijednostima. Ovaj rad stavlja u središte pozornosti obilježja Općine Fužine koja ima izuzetan potencijal za razvitak ruralnog turizma.
Osim što razvoj turizma donosi brojne očekivane učinke na području na kojem se razvija, on snažno utječe i na živote stanovnika tog područja. Nakon što se zajednica uključi u razvoj turizma, životna iskustva stanovnika u zajednici pod utjecajem su pozitivnih i negativnih utjecaja turizma. U svrhu razmatranja mogućih razvojnih pravaca u cilju boljeg tržišnog pozicioniranja ovog područja i ideja za daljnji održivi razvitak, ali i očuvanje te unapređenje kvalitete života stanovništva, provedeno je primarno istraživanje utjecaja razvoja koji turizam ima na kvalitetu života lokalnog stanovništva na području Općine Fužine.Mass tourism has influenced the emergence of different travel motives for tourists, so today they are no longer looking exclusively for sun and sea, but for new experiences on their travels. For this reason, the popularity of different types and specific forms of tourism is growing, and the most popular among them is rural tourism. It is about tourism that originates in rural areas, and represents a combination of nature and tradition, and offers various forms of tourism such as cycle tourism, eco tourism, agro tourism, wine and gastronomic tourism, cultural tourism, health tourism, etc. All of this represents unique experiences for tourists.
The Republic of Croatia is rich in rural areas with exceptional tourist resources. Since rural tourism has climbed high on the scale of importance and thus become a new, very popular form of tourism, there has been a great interest in its development and local authorities have begun to create development policies in accordance with the development of this segment. The "Green heart of Croatia", as Gorski Kotar is called by many, is becoming an increasingly interesting tourist region, and the number of visitors to the area is growing year by year. Given that a large part of the area is covered by forests, the mentioned area represents a real wealth of flora and fauna, but also numerous cultural monuments and traditional values. This paper focuses on the characteristics of the Municipality of Fužine, which has exceptional potential for the development of rural tourism.
In addition to the fact that the development of tourism brings numerous expected effects to the area where it develops, it also strongly affects the lives of the inhabitants of that area. Once the community is involved in the development of tourism, the life experiences of the residents in the community are influenced by the positive and negative impacts of tourism. In order to consider possible development directions with the aim of better market positioning of this area and ideas for further sustainable development, as well as preservation and improvement of the quality of life of the population, a primary study of the impact of tourism development on the quality of life of the local population in the area of Fužine Municipality was conducted
Aligning banks with sustainable practices : an analysis of environmental, social and governance principles and regulations
No full textEnvironmental, Social and Governance factors or ESG factors have been growing in significance in the last few years. In order to stay relevant on the competitive environment, companies have to shift their focus solely from their own financial gain to corporate social responsibility which incorporates ESG factors. This paper will discuss ways on how ESG evolved, the importance of non-financial information in understanding business performance and estimating future potential and profitability. Furthermore, the paper deals with global sustainability frameworks and their implications, first one being the UN Framework Convention on Climate Change and followed by Kyoto Protocol and Paris Agreement. All of them emphasize the negative impact of greenhouse gas emissions and the need to reduce them, each one through their own instruments and obligations. Furthermore, European sustainability framework is a complex system consisting of many directives, such as the EU Taxonomy Regulation, Sustainable Finance Disclosure Regulation and Corporate Sustainability Reporting Directive. The paper delves deeper into some of them.
Moreover, an individual and comparative analysis is performed on the ESG alignment of four European well-known banks: UniCredit, Deutsche Bank, HSBC and Hrvatska Poštanska Banka, on the national market
The implications of model uncertainty on output gap estimation and estimation of fiscal multipliers
No full textDisertacija se bavi analizom utjecaja modelske neizvjesnosti na procjene jaza dohotka i procjene fiskalnih multiplikatora. Iz rezultata ovog istraživanja može se zaključiti da u razdobljima recesija dolazi do porasta modelske neizvjesnosti povezane s procjenama jaza dohotka u pojedinim zemljama Europske unije, što znači da je u tim zemljama oslanjanje na procjene jaza dohotka za vođenje ekonomske politike manje pouzdano u recesijama u usporedbi s nerecesijskim razdobljima. Nadalje, u ovom se radu pokazuje da su, vodeći računa o modelskoj neizvjesnosti, procjene utjecaja fiskalne politike na realni BDP za Republiku Hrvatsku dobivene pomoću Blanchard-Perotti strukturnog vektorskog autoregresivnog modela pristrane i nekonzistentne, što dovodi u pitanje njihovu korisnost za praktično vođenje fiskalne politike.This dissertation is focused on the analysis of the impact of model uncertainty on estimates of the output gap and estimates of fiscal multipliers. The results of this research imply that model uncertainty increases in recessions in some European Union countries, i.e. that in recessions, relying on estimates of the output gap for conducting economic policy becomes less reliable compared to non-recessionary periods. Moreover, this paper shows that, after taking model uncertainty into account, estimates of the impact of fiscal policy on Croatian real GDP obtained using the Blanchard-Perotti SVAR model are biased and inconsistent, which casts doubt on their usefulness for conducting fiscal policy
Terrorism and dark tourism : analysis of marketing strategies for the promotion of safe and responsible tourist destinations
No full textTerorizam i mračni turizam trajno su prisutni u svjetskom kontekstu, stvarajući izazove za sigurnost turista i lokalnih zajednica. Unatoč naporima nekih država za smanje učestalosti terorističkih napada i unaprjeđenju sigurnosnih uvjeta, latentna mogućnost takvih incidenata ostaje stalna u bilo kojem dijelu svijeta. Cilj ovog diplomskog rada je analizirati povezanost između terorizma, mračnog turizma i primijenjenih marketinških strategija u turističkim destinacijama. Isto tako, istražuje se ključna uloga sigurnosti, odgovornosti, održivosti i percepcije u očuvanju konkurentnosti destinacija koje su suočene s terorističkim napadima, prirodnim katastrofama i drugim tragičnim događajima. Važno je da turističke destinacije razviju i primijene adekvatne mjere sigurnosti te promoviraju sigurnost i odgovornost putem marketinških strategija. Marketinške strategije za promociju mračnog turizma, kao i destinacija pogođenih terorizmom, trebaju se provoditi pažljivo i odgovorno prvenstveno kroz edukativni aspekt. Također je važno da turisti budu odgovorni i informirani o situaciji u određenoj zemlji ili regiji prije nego što planiraju svoje putovanje. Prema svemu navedenom, može se zaključiti kako je marketing iznimno važan za promociju destinacija koje su bile pogođene tragičnim događajima. U svijetu obilježenom povećanom prijetnjom terorizma, važno je razumjeti kako takvi događaji mogu utjecati na turizam, isto tako, kako odgovarajuće marketinške strategije mogu pomoći u obnovi i promociji sigurnih i odgovornih turističkih destinacija.Terrorism and dark tourism are a permanent presence in the global context, creating challenges for the safety of tourists and local communities. Despite the efforts of some countries to reduce the frequency of terrorist attacks and improve security standards, the latent possibility of such incidents remains constant anywhere in the world. The main objective of this thesis is to analyze the interconnection between terrorism, dark tourism, and applied marketing strategies in tourist destinations. It also delves into the pivotal roles of safety, responsibility, sustainability, and perception in preserving the competitiveness of destinations affected by terrorist attacks, natural disasters, and other tragic events. It is essential for tourist destinations to develop and implement adequate security measures and promote safety and responsibility through marketing strategies. Marketing strategies for promoting dark tourism, as well as destinations impacted by terrorism, should be executed carefully and responsibly, with a primary focus on the educational aspect. Additionally, it is crucial for tourists to act responsibly and be well-informed about the situation in a particular country or region before planning their travels. In conclusion, it can be inferred that marketing plays an exceptionally vital role in promoting destinations that have been affected by tragic events. In a world marked by an increased terrorism threat, understanding how such incidents can impact tourism and how appropriate marketing strategies can aid in the recovery and promotion of safe and responsible tourist destinations is of paramount importance
Analysis of the Impact of Digital and Virtual Currencies in Macroeconomics
No full textU ovom radu proučava se utjecaj digitalnih i virtualnih valuta u makroekonomskom kontekstu. Kvalitativnom analizom sekundarnih podataka istražen je razvoj novca i monetarne politike od barter razmjene pa sve do elektroničkog novca i kriptovaluta. Veliki je naglasak stavljen na uspostavu pravilne taksonomije i definiranje pojmova virtualnih i digitalnih valuta, ali i na razumijevanje tehnoloških pojmova poput distributed ledger tehnologije i različitih mehanizama konsenzusa. Razvoj ovih valuta predstavljen je prateći preteče Bitcoina, sam Bitcoin, altcoinove, stablecoinove i digitalne valute središnjih banaka (CBDC). Detaljnije su proučene digitalne valute središnje banke Kine, Švedske, Bahama i Europske unije (ECB). Istraženo je da postoje podaci o tome da CBDC, koristeći distributed ledger tehnologiju, može povećati efikasnost provedbe monetarne politike i pružiti preciznije informacije o tržišnim kretanjima. S druge strane, dok se ostale digitalne i virtualne valute ne prihvate kao legitimna sredstva plaćanja, njihova primjena, ali i utjecaj na monetarnu politiku, ostaje ograničen.This paper examines the impact of digital and virtual currencies in a macroeconomic context. Through qualitative analysis of secondary data, the development of money and monetary policy from barter exchange to electronic money and cryptocurrencies is explored. Significant emphasis is placed on establishing a proper taxonomy and defining terms for virtual and digital currencies, as well as understanding technological concepts such as distributed ledger technology and various consensus mechanisms. The development of these currencies is presented by tracing the precursors of Bitcoin, Bitcoin itself, altcoins, stablecoins, and central bank digital currencies (CBDCs). The CBDCs of China, Sweden, the Bahamas, and the
European Union (ECB) are examined in more detail. Research has shown that CBDCs, by utilizing distributed ledger technology, can increase the efficiency of monetary policy and provide more accurate information about market movements. On the other hand, until other digital and virtual currencies are accepted as legitimate means of payment, their application and
impact on monetary policy remain limited
Usporedba ABC i tradicionalne metode obračuna troškova u proizvodnji čokolade
No full textRukovođenje troškovima najbitniji je dio gospodarenja poduzećem te su zbog toga dobro odabrane metode od velike važnosti kako bi poduzeća dobila što precizniji izračun, te shodno tome efikasnije upravljali troškovima. Oni su nezaobilazni dio kontinuiranog rada svakog poduzeća. Tradicionalni oblici metode obračuna troškova bili su pogodni za standarde, okruženje u kojem su nastali no nakon njihove promjene uslijedila je i promjena strukture troškova. Danas tradicionalne metode imaju nizak stupanj točnosti s obzirom na porast općih troškova proizvodnje koji se ne raspodjeljuju jednoliko na gotove proizvode. Najpoznatiji suvremeni pristup obračuna troškova je ABC metoda, tj. metoda obračuna troškova prema aktivnostima. Ona je uklonila sve nedostatke tradicionalnih metoda te je omogućila da se opći troškovi proizvodnje usmjeravaju na proizvode, što daje učinkovitije informacije o tome s koliko troškova pojedine poslovne aktivnosti terete poslovanje. Na menadžmentu je da analizira uspješnost i primjenjivost same metode prema vrsti poslovanja kojom se poduzeće bavi.Cost management is the most important part of managing a company, which is why well-chosen methods are of great importance in order for the company to get the most accurate calculation possible, and accordingly to manage costs more efficiently. They are an indispensable part of the continuous operation of every company. The traditional forms of the cost accounting method were suitable for the standards, the environment in which they were created, but their change was followed by a change in the cost structure. Today, traditional methods have a low degree of accuracy due to the increase in general production costs, which are not evenly distributed among the finished products. The best-known modern approach to cost accounting is the ABC method, i.e. the method of cost accounting according to activities. It removed all the shortcomings of traditional methods and enabled general production costs to be directed to products, which provides more effective information about the costs of individual business activities of cargo operations. At the management level, the success and applicability of the method itself is analyzed according to the type of business the company is engaged in
Analysis and optimization of online sports equipment business
No full textU današnje vrijeme, digitalno tržište sportske opreme predstavlja značajnu nišu unutar e-trgovine, posebice u kontekstu rastućeg interesa za aktivnim životnim stilom. Ovaj se diplomski rad bavi detaljnom analizom online trgovine sportske opreme Warroad, osnovane 2018. godine, specijalizirane za proizvodnju zaštitne sportske opreme s fokusom na hokej. Rad istražuje kako različiti aspekti online poslovanja, poput jasne kategorizacije proizvoda, detaljnih opisa, uvjerljivog reklamnog teksta (engl. Copywriting), tehničkih prezentacija, besplatne dostave, sigurne kupovine i politike povrata utječu na korisničko iskustvo i prodajne rezultate. Analiza ključnih pokazatelja uspješnosti (engl. Key performance indicators - KPI) pokazuje kako promet na stranici, stopa konverzije, ukupan broj transakcija, ukupan prihod, prosječna vrijednost narudžbe, učestalost napuštanja košarice, troškovi akvizicije kupaca i stopa povrata prošlih kupaca doprinose praćenju i optimizaciji performansi trgovine. SWOT analiza (SWOT) je kratica koja označava snage ( engl. Strengths), slabosti (engl. Weaknesses), prilike ( engl. Opportunities) i prijetnje (engl.Threats) otkriva snage poput visoke kvalitete i inovativnosti proizvoda, slabosti kao što su viši cjenovni rang i ograničena ponuda za žene i djecu, prilike za širenje tržišta i povećanje online vidljivosti, kao i prijetnje od konkurencije i ekonomskih fluktuacija. Metodologijom prikupljanja i analize podataka, istraživanje naglašava važnost integriranog pristupa u upravljanju e-trgovinom, koristeći alate poput Google Analytics i Shopify za dobivanje uvida u ponašanje korisnika i učinkovitost marketinških kampanja. Rezultati istraživanja upućuju na strateške smjernice za optimizaciju kao što su fokus na povećanju broja posjetitelja, implementacija taktika poput nadogradnje narudžbe i unakrsne prodaje za povećanje prosječne vrijednosti narudžbe i proširenje tržišta. Ovaj diplomski rad nudi uvid u dinamiku online trgovine sportske opreme i predstavlja
praktične strategije za unaprjeđenje poslovnih operacija i konkurentske pozicije Warroad u digitalnom prostoru.In today's digital marketplace, the niche of sports equipment represents a significant segment
within e-commerce, particularly in the context of growing interest in an active lifestyle. This
thesis conducts a detailed analysis of Warroad, an online sports equipment store established in
2018, specialized in producing protective sports gear with a focus on hockey. The study
explores how various aspects of online business, such as clear product categorization, detailed
descriptions, compelling copywriting, technical presentations, free shipping, secure purchasing,
and return policies affect customer experience and sales outcomes.
An analysis of key performance indicators (KPIs) shows how website traffic, conversion rate,
total number of transactions, total revenue, average order value, cart abandonment rate,
customer acquisition costs, and the rate of return customers contribute to the tracking and
optimizing of store performance. A SWOT analysis reveals strengths such as high product
quality and innovation, weaknesses like higher price range and limited offerings for women and
children, opportunities for market expansion and increased online visibility, and threats from
competition and economic fluctuations.
Through a methodology of data collection and analysis, the research highlights the importance
of an integrated approach in managing e-commerce, utilizing tools like Google Analytics and
Shopify for insights into user behavior and marketing campaign effectiveness. The findings
provide strategic guidelines for optimization, such as focusing on increasing visitor numbers,
implementing tactics like upselling and cross-selling to increase average order value, and
market expansion.
This thesis offers insights into the dynamics of online sports equipment commerce and presents
practical strategies for improving business operations and competitive positioning of Warroad
in the digital space
The role and importance of social networks in youth college education
No full textDruštvene mreže igraju značajnu ulogu u fakultetskom obrazovanju mladih, donoseći sa sobom brojne prednosti, ali i izazove. Njihova upotreba može značajno utjecati na akademski, socijalni i emocionalni razvoj studenata. Cilj rada je prikazati prednosti i nedostatke društvenih mreža u obrazovanju te dati smjernice na koji način se nedostatci mogu tretirati. Teorijski koncept rada daje uvid u postanak World Wibe Weba i informacijsko komunikacijskih tehnologija te opisuje društvene mreže. Uloga i važnost društvenih mreža u fakultetskom obrazovanju prati se kroz istraživački dio u kojem sudjeluje više od 100 studenata. Detaljno se opisuju koraci pri izradi i provedbi anketnog upitnika. Kroz anketu, zaključuje se, kako su društvene mreže neizbježne u današnjem obrazovanju no studenti nisu zaboravili i fizički oblik nastave koji im nekada nedostaje. Istraživanje je dalo povoljne rezultate, odnosno da su studenti zadovoljni online nastavom, korištenjem platformi i društvenih mreža u obrazovanju, ali također da ima mjesta za poboljšanja kako bi nastava kroz društvene mreže bila još zanimljivija.Social networks play a significant role in the college education of young people, bringing numerous advantages as well as challenges. Their use can significantly impact the academic, social, and emotional development of students. The aim of this paper is to present the advantages and disadvantages of social networks in education and to provide guidelines on how to address the drawbacks. The theoretical concept of the paper provides insight into the origin of the World Wide Web and information and communication technologies, and describes social networks. The role and importance of social networks in college education are examined through a research section involving more than 100 students. The steps involved in creating and conducting the survey questionnaire are described in detail. The survey concludes that social networks are indispensable in today's education, but students still miss the physical form of classes at times. The research yielded favorable results, indicating that students are satisfied with online teaching, the use of platforms, and social networks in education, but there is also room for improvement to make teaching through social networks even more engaging
Insurance of cyber risks at the age of increased digitalization of business
No full textU današnjem brzom svijetu, nezamislivo je živjeti bez interneta, mobitela i ostalih pametnih
uređaja. Sve je puno brže nego što je nekad bilo. Samim time je i današnjim organizacijama,
bilo malim ili velikim, nezamislivo raditi bez naprednih informacijskih sustava. Uz takve
tehnologije dolazi i određeni rizik, koji je u prošlim vremenima nekada bio nezamisliv, a
danas je svakako prisutan. Riječ je o kibernetičkom riziku, koji je u ovim vremenima jedan od
najvećih rizika koji se može desiti jednom poslovanju. Ovaj diplomski rad bavi se
istraživanjem važnosti, izazova i mogućnosti koje osiguranje kibernetičkih rizika predstavlja
za suvremene poslovne subjekte. Rad se oslanja na kvalitativnu metodologiju, koristeći
strukturirani intervju s ključnim dionicima iz osiguravajućih društava i osiguranika kako bi se
dobio uvid u njihovu percepciju i iskustva. Kroz analizu nedavnih kibernetičkih napada i
njihove posljedice, rad ističe rastuću potrebu za specijaliziranim kibernetičkim osiguranjem
koje može pružiti zaštitu od financijskih gubitaka, narušavanja reputacije i operativnih
prekida. Istraživanje uključuje pregled tržišta kibernetičkog osiguranja, identificirajući glavne
trendove, rastuće potražnje i prilike za osiguravatelje. Posebna pažnja posvećena je analizi
postojećih politika osiguranja, njihovoj učinkovitosti te razini svijesti i spremnosti
organizacija na implementaciju tih mjera.In today's fast-paced world, it is unimaginable to live without the internet, mobile phones, and
other smart devices. Everything is much faster than it used to be. Consequently, for today's
organizations, whether small or large, it is unthinkable to operate without advanced
information systems. With such technologies comes a certain risk that was once unimaginable
in the past but is very present today. This risk is known as cyber risk, which is now one of the
biggest threats that can happen to a business. This thesis explores the importance, challenges,
and opportunities that cyber risk insurance presents for modern business entities. The work
relies on qualitative methodology, using structured interviews with key stakeholders from
insurance companies and policyholders to gain insights into their perceptions and experiences.
Through the analysis of recent cyber attacks and their consequences, the thesis highlights the
growing need for specialized cyber insurance that can provide protection against financial
losses, reputational damage, and operational disruptions. The research includes an overview
of the cyber insurance market, identifying key trends, increasing demand, and opportunities
for insurers. Special attention is given to the analysis of existing insurance policies, their
effectiveness, and the level of awareness and readiness of organizations to implement these
measures
Transfer pricing in multinational companies
No full textU globalnom poslovnom okruženju, multinacionalne kompanije igraju ključnu ulogu u poticanju trgovine i ekonomskog rasta diljem svijeta. Upravljanje transfernim cijenama postaje vitalan dio njihove strategije, omogućavajući im da izbjegnu porezne probleme i održe dobre odnose s poreznim vlastima. Ove tvrtke suočavaju se s raznolikim izazovima zbog različitih poreznih sustava i regulativa u zemljama u kojima djeluju. Efikasno upravljanje transfernim cijenama omogućuje optimizaciju poslovanja na globalnoj razini, osiguravajući konkurentnost na tržištima diljem svijeta. To pridonosi stabilnosti međunarodnog ekonomskog sustava i potiče dugoročni održivi razvoj.
Rad pruža uvid u transferne cijene u praksi na primjeru odabranog poduzeća i njemu povezanog društva primjenom metode izračuna transfernih cijena. Provedene analize poslovanja povezanih društava i kontroliranih transakcija između istih tvore okvir za dokumentaciju o transfernim cijenama. Studija o transfernim cijenama analizira cijene i kamatne stope između povezanih društava uspoređujući ih s relevantnim, sličnim transakcijama na tržištu.In the global business environment, multinational companies play a key role in promoting international trade and economic growth worldwide. Managing transfer pricing becomes a vital part of their strategy, allowing them to avoid tax issues and maintain good relationships with tax authorities. These companies face diverse challenges due to different tax systems and regulations in the countries where they operate. Efficient transfer pricing management enables business optimization on a global scale, ensuring competitiveness in markets worldwide. This contributes to the stability of the international economic system and promotes long-term sustainable development.
The paper provides insight into transfer pricing in practice based on a chosen company and its affiliated entity as an example, applying one transfer pricing method. Analysis of the chosen company, its related entity and controlled transactions between them form the framework for transfer pricing documentation. The transfer pricing documentation analyzes prices and interest rates between related entities, comparing them with relevant, similar transactions on the market