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Organisational resilience in real estate market
No full textThe study of organisational resilience in the real estate market reveals the importance of a multifaceted approach to navigating and thriving amid challenges. The interplay of economic conditions, regulatory environments, technological advancements, and strategic actions necessitates that firms develop and maintain resilience as a dynamic capability rather than a static attribute
Quality of service in the telecommunications sector of the company Telemach
No full textU sektoru telekomunikacija, kvaliteta usluge mjeri se na isti način kao i u ostalim uslužnim djelatnostima, analizom različitih dimenzija kvalitete usluge. Iako nema opće prihvaćenog konsenzusa o broju relevantnih dimenzija kvalitete usluge u sektoru telekomunikacija, kontinuirano prisutne dimenzije kvalitete usluga su pouzdanost, opipljiva vrijednost, susretljivost, osiguranje, empatija, mreža, korisnička služba i pogodnosti.In the telecommunications sector, service quality is measured in the same way as in other service activities, by analyzing different dimensions of service quality. Although there is no generally accepted consensus on the number of relevant dimensions of service quality in the telecommunications sector, the continuously present dimensions of service quality are reliability, tangible value, responsiveness, insurance, empathy, network, customer service and convenience
User satisfaction with the new postal service
No full textIstraživanje u ovom diplomskom radu fokusirano je na analizi čimbenika koji utječu na zadovoljstvo korisnika paketomata, poput opipljivosti, dostupnosti, sigurnosti i pouzdanosti s posebnim naglaskom na razumijevanje sveukupnog zadovoljstva korisnika te njihovih preferencija i doživljaja. Glavni cilj rada bio je istražiti koji elementi utječu na zadovoljstvo korisnika. Istraživanjem se željelo utvrditi što korisnici smatraju važnim kod korištenja usluge paketomata te koliko su zadovoljni pojedinim elementima usluge. Kroz kvantitativno istraživanje na uzorku od 106 korisnika paketomata, istraženi su razina zadovoljstva i čimbenici koji oblikuju njihovo iskustvo. Razumijevanje ovih čimbenika ključno je za unapređenje usluge paketomata i povećanje zadovoljstva korisnika. Istraživanje je pokazalo da su korisnici generalno zadovoljni uslugom paketomata, posebno u aspektima sigurnosti i opipljivosti, a dostupnost paketomata se pokazuje kao područje s najviše prostora za poboljšanje.The research in this thesis focuses on analyzing the factors that influence user satisfaction with parcel lockers, such as tangibility, accessibility, security, and reliability, with a particular emphasis on understanding overall user satisfaction, preferences, and experiences. The main objective of the study was to investigate the elements that affect user satisfaction. The research aimed to determine what users consider important when using parcel locker services and how satisfied they are with individual elements of the service. Through quantitative research on a sample of 106 parcel locker users, the level of satisfaction and the factors shaping their experience were examined. Understanding these factors is crucial for improving parcel locker services and increasing user satisfaction. The research showed that users are generally satisfied with the parcel locker service, especially in terms of security and tangibility, while accessibility emerged as the area with the most room for improvement
The impact of european fund and the institutional framework on the convergence of gross domestic product per capita at regional level for the new European Union member states using a spatial econometric approach
No full textU doktorskom radu analizira se konvergencija dohotka regija CEE zemalja na NUTS 2 razini u odnosu na prosječni dohodak regija EU. Zapravo, cilj je utvrditi kakva je povezanost sredstava iz EU fondova i institucionalnog okvira s konvergencijom BDP-a po stanovniku u 2019. godini. Budući da su regije međusobno povezane, i prisutna su prelijevanja učinaka među regijama spomenuto se kvantificira primjenom prostorne ekonometrije. Eksternalije se utvrđuju kroz direktan, indirektan i ukupan efekt. Pokazano je da za EU fondove ne postoji negativna povezanost sa smanjenjem regionalnih dispariteta u CEE zemljama EU, štoviše čak je prisutna pozitivna veza s regionalnim razlikama. Spomenuto se manifestira kroz direktan efekt, pri čemu izostaje uloga indirektnog efekta regija iz okruženja. Dobiveni rezultat može biti posljedica moralnog hazarda, efekta supstitucije i NEG-je. Napredak institucija između 2017. i 2010., te razina institucija iz 2010. su negativno povezani sa smanjenjem regionalnih razlika. Uloga eksternalija iz okruženja pokazala se bitnom za razinu institucija iz 2010., čak važnija od direktnog učinka koji se realizira unutar pojedine regije. Za institucionalne razlike prisutan je samo direktan efekt, koji pokazuje manju negativnu povezanost s regionalnom konvergencijom u odnosu na razinu institucija iz 2010. Spomenuto može označavati institucionalni pad nakon krize iz 2008. Proizlazi da uz investicije u infrastrukturu, ljudski kapital i inovacije kao tradicionalne faktore rasta pažnju treba usmjeriti prema razvoju kvalitetnog institucionalnog okvira koji predstavlja skup pravila da bi se spomenute investicije ostvarile u cilju smanjivanja međuregionalnih razlika. Znači, institucije predstavljaju poticaj za rast, pri čemu se institucionalne preferencije manifestiraju u obliku vlasničkih prava, vladavine prava, kroz suzbijanje korupcije i prevelikog državnđog aparata, i sl. Također, institucionalni okvir može poslužiti kao kriterij prilikom dodjele sredstava iz EU fondova, s ciljem da se postigne konvergencijski učinak EU fondova. Zaključno, jedinstvenog rješenja za institucionalni napredak nema, presudna je uloga stanovnika i nosioca ekonomske politike.The doctoral thesis analyzes the CEE EU members at the NUTS 2 regional level. The observed period is from 2008. to 2019. It examines the connection between EU funds and the institutional framework with regional income convergence, which observes income differences in relation to the average EU regional income.
Since the regions are interconnected, and there are spillover effects between the regions, the aforementioned is quantified using spatial econometrics. Externalities are determined through direct, indirect and total effect. The direct effect observes how a change in a variable manifests itself in the region where the change occurred. There is a feedback effect, which is the result of a change in the region that is transmitted to the neighborhood, and returns to the starting region. The indirect effect contributes the most to the regional interaction, it observes how the change of the variable in the regions in the environment manifests itself in the region where the change did not occur. And finally, the total effect that represents the sum of the two previous effects, that is, it is determined which effect prevails.
The result indicates a positive association of EU funds with the reduction of regional differences, whereby the above is manifested through a direct effect, while the feedback effect is negligible. The indirect effect, i.e. externalities from the environment, is not statistically significant. The lack of negative association of EU funds with regional convergence may be a consequence of moral hazard, substitution effect and NEG.
The institutional level from 2010., and the differences between institutions in 2017. and 2010., represent the institutional framework of the regions of CEE countries. The institutional level from 2010. measures the institutional contribution from the communist legacy and the period of accession to the EU. Institutional differences are a measure of institutional progress after the crisis of 2008. The negative relationship between the institutional framework and the reduction of regional differences was shown. The institutional level has a stronger association than institutional differences for which only a direct effect is present. Although both effects are negatively related to regional differences, the indirect effect of the institutional level is stronger than the direct effect. For the direct effect, it is a consequence of the institutions within the regions, and the indirect effect is influenced by the regional environment. A comparison of the direct effect for both institutional variables and the absence of an indirect effect for institutional progress indicates the weakening of institutions after the 2008 crisis.
Economic policy makers have a difficult task because they must avoid short to medium term superficial changes that are only a mask for real institutional reforms, which ultimately leads to a lack of institutional spillover and an increase in regional lag behind the EU core. It is necessary to take into account the historical, geographical and cultural conditions that influenced the development of CEE countries in order to achieve territorial homogeneity. So, it is not enough to just formulate what institutional changes should look like, but the emphasis is on long term and sustainable implementation.
It follows that in addition to investments in infrastructure, human capital and innovation as traditional factors of growth, attention should be directed towards the development of a quality institutional framework that represents a set of rules in order to realize the aforementioned investments in order to reduce interregional differences. This means that institutions represent an incentive for growth and convergence, whereby institutional preferences are manifested in the form of property rights, the rule of law, through the suppression of corruption and excessive state apparatus, etc. Also, the institutional framework can serve as a criterion when allocating EU funds, with the aim of achieving the convergence effect of EU funds. In conclusion, there is no single solution for institutional progress, the role of residents and economic policy bearers is crucial
Strategic business analysis of Lidl Hrvatska
No full textLidl Hrvatska d.o.o. posluje u izrazito konkurentskoj industriji maloprodaje primjenjujući strategiju troškovnog vodstva pomoću koje se uspio pozicionirati kao jedan od vodećih diskontnih lanaca u zemlji. Nudeći svojim kupcima široki asortiman prehrambenih i neprehrambenih proizvoda, efikasnim lancem vrijednosti te širokom mrežom strateški raspoređenih logističko – distributivnih centara i poslovnica, Lidl Hrvatska d.o.o. uspijeva održati konkurentne cijene proizvoda čime privlači mnogobrojne kupce, a pogotovo one osjetljive na cijene. U prvom dijelu ovog rada, prije detaljne razrade financijske i strateške analize, objašnjeni su pojmovi potrebni za razumijevanje metoda i pristupa korištenih u radu. Strategijskom i financijskom analizom dobiven je dubinski uvid u stanje poduzeća, identificirajući temeljne čimbenike trenutnih i budućih konkurentskih prednosti te održivog poslovanja. Nadalje, analizom su otkrivene prednosti i prilike koje poduzeće može iskoristiti te slabosti i prijetnje na koje treba obratiti pozornost. Na temelju zaključaka dobivenih iz analiza i trenutnih trendova u maloprodajnoj industriji, identificirani su budući potencijalni smjerovi strateškog razvoja navedenog poduzeća.Lidl Hrvatska d.o.o. operates in a highly competitive retail industry by applying a cost leadership strategy, which has enabled it to position itself as one of the leading discount chains in the country. By offering customers a wide range of products (both food and nonfood items), an efficient value chain, and a broad network of strategically located logistics and distribution centers and stores, Lidl Hrvatska d.o.o. manages to maintain competitive product prices, thereby attracting numerous customers, especially those sensitive to prices. In the first part of the paper, before a detailed elaboration of the financial and strategic analysis, the concepts necessary for understanding the methods and approaches used are explained. The strategic and financial analysis provided an in-depth insight into the state of the company, identifying the fundamental factors of current and future competitive advantages and sustainable operations. Furthermore, the analysis revealed the strengths and opportunities that the company can capitalize on, as well as the weaknesses and threats it needs to be wary of. Based on the conclusions drawn from the analyses and current trends in the retail industry, future potential directions for the company's strategic development were identified
Accounting treatment and analysis of raw materials
No full textOvim završnim radom pružen je teoretski prikaz pojmovnog određenja zaliha gdje je objašnjena njihova svrha i uloga, vrste te priznavanje i mjerenje zaliha. Rad je usmjeren na zalihe sirovina i materijala, osobito na njihovu klasifikaciju, skladištenje, računovodstvenu evidenciju te dokumentaciju u poslovanju sa zalihama. Objašnjene su metode iskazivanja zaliha po stvarnom trošku nabave i po planskom trošku nabave. Predmet ovog završnog rada je pojmovno odrediti što su zalihe, zatim objasniti svrhu i ulogu zaliha. Nakon toga, objasniti vrste zaliha te navesti priznavanje i mjerenje zaliha prema Hrvatskim standardima financijskog izvještavanja 10 te prema Međunarodnim računovodstvenim standardima 2. Objasniti će se pojam zaliha sirovina i materijala te navesti njihova klasifikacija, na koji način se skladište, objasnit će se računovodstvena evidencija zaliha te dokumentacije u poslovanju sa zalihama. U posljednjoj cjelini navest će se metode iskazivanja zaliha sirovina i materijala, objasnit će se metode iskazivanja po stvarnom trošku nabave te prema planskom trošku nabave, te obrazloženje metoda prosječne ponderirane cijene te metode FIFO. Cilj ovoga rada je što bolje objasniti pojam zaliha te proširiti znanje o zalihama sirovina i materijala i proučiti metode iskazivanja zaliha sirovina i materijala.This final work provides a theoretical presentation of the conceptual definition of inventories, where their purpose and role, types, and the recognition and measurement of inventories are explained. The work is focused on stocks of raw materials and materials, especially on their classification, storage, accounting records and documentation in dealing with stocks. The methods of reporting inventory at actual purchase cost and at planned purchase cost are explained. The subject of this final paper is to conceptually determine what stocks are, then to explain the purpose and role of stocks. After that, explain the types of stocks and state the recognition and measurement of stocks according to Croatian Financial Reporting Standards 10 and International Accounting Standards 2. The concept of stocks of raw materials and materials will be explained and their classification, how they are stored, accounting records of stocks will be explained and documentation in dealing with supplies. In the last unit, the methods of reporting stocks of raw materials and materials will be explained, and the methods of reporting at actual cost will be explained. Procurement and according to the planned cost of procurement, and the explanation of the weighted average price method and the FIFO method. The aim of this paper is to explain the concept of inventory as well as possible and to expand knowledge about the inventory of raw materials and materials and to study the methods of reporting the inventory of raw materials and materials
User satisfaction with the public transport system in the city of Zagreb
No full textJavni prijevoz u Zagrebu, glavnom gradu Hrvatske, ključna je komponenta urbanog života, omogućujući tisućama građana svakodnevno kretanje. Sustav se sastoji od tramvaja, autobusa i prigradskih vlakova koji zajedno čine mrežu koja povezuje razne dijelove grada i okolnih naselja. Zadovoljstvo korisnika ovim sustavom ima izravan utjecaj na kvalitetu života, okoliš i gospodarski razvoj grada. Zagrebački električni tramvaj (ZET) je glavni pružatelj usluga javnog prijevoza u Zagrebu. Tramvajska mreža ima 15 linija koje pokrivaju većinu gradskih područja, dok autobusna mreža dopunjuje tramvajsko povezivanje područja koja nisu pokrivena tramvajima. Prigradski vlakovi povezuju Zagreb s okolnim gradovima i naseljima, čime se osigurava mobilnost šire regije. Rezultati istraživanja zadovoljstva korisnika pokazali su da su glavni problemi kašnjenja i nedovoljna povezanost određenih dijelova grada, posebno rubnih naselja. Korisnici su izrazili nezadovoljstvo zbog prenapučenosti vozila u vrijeme vršnog opterećenja. S druge strane, korisnici su često zadovoljni čistoćom vozila i ljubaznošću vozača. Zadovoljstvo korisnika javnim prijevozom u Zagrebu ključno je za održivu mobilnost grada. Iako postoje izazovi koje treba riješiti, kontinuirana ulaganja i unapređenja mogu značajno poboljšati iskustvo korisnika.. Redovita istraživanja i povratne informacije korisnika ključni su za prilagodbu i razvoj sustava koji odgovara potrebama svih građana.Public transport in Zagreb, the capital of Croatia, is a key component of urban life, enabling thousands of citizens to get around on a daily basis. The system consists of trams, buses and suburban trains that together form a network that connects various parts of the city and surrounding settlements. User satisfaction with this system has a direct impact on the quality of life, the environment and the economic development of the city. The Zagreb Electric Tram (ZET) is the main provider of public transport services in Zagreb. The tram network has 15 lines that cover most of the city's areas, while the bus network complements the tram connection of areas not covered by trams. Commuter trains connect Zagreb with the surrounding cities and towns, thus ensuring the mobility of the wider region. The results of the user satisfaction survey showed that the main problems are delays and insufficient connectivity of certain parts of the city, especially the suburbs. Users expressed dissatisfaction with the overcrowding of vehicles during peak hours. On the other hand, users are often satisfied with the cleanliness of the vehicle and the courtesy of the driver. User satisfaction with public transport in Zagreb is key to the city's sustainable mobility. While there are challenges that need to be addressed, continued investment and improvements can significantly improve the user experience. Regular research and user feedback are key to adapting and developing a system that meets the needs of all citizens
Specifičnosti i organizacija računovodstva obrtnika
No full textObrti čine značajan dio gospodarskog sustava Republike Hrvatske. S obzirom na njihov velik udio i njihovu važnost, predmet rada je analiza obrta s poreznog i računovodstvenog aspekta. Detaljno će biti prikazano poslovanje obrtnika uz naglasak na organizaciju računovodstvenog sustava s obzirom na sustav poreza u kojem se nalaze. Rad obuhvaća usporedbu funkcioniranja obrta u sustavu poreza na dohodak u odnosu na sustav poreza na dobit. Cilj je identificirati razlike i spomenuti prednosti i nedostatke ova dva sustava te prikazati specifičnosti računovodstvene evidencije kod prijelaza iz jednog u drugi porezni sustav
Accounting and tax treatment of long-term provisions
No full textOvaj diplomski rad analizira dugoročna rezerviranja s računovodstvenog i poreznog aspekta. U radu se razmatraju vrste dugoročnih rezerviranja, pravna regulativa i standardi, razlozi za njihovo formiranje te postupci priznavanja, mjerenja i evidentiranja u poslovnim knjigama. Stavljen je naglasak na razlike između računovodstvenog i poreznog tretmana dugoročnih rezerviranja te na njihov utjecaj na poreznu osnovicu poreza na dobit. Kroz analizu slučaja poduzeća Franck d.d. i usporedbe između Hrvatske i Velike Britanije, rad pruža uvid u praktične primjene i kako poduzeća upravljaju dugoročnim rezerviranjima.This thesis analyzes long-term provisions from both accounting and tax perspectives. The paper examines the types of long-term provisions, legal regulations, standards, reasons for their formation, and the processes of recognition, measurement, and recording in the accounting books. Emphasis is placed on the differences between accounting and tax treatment of long-term provisions and their impact on the corporate income tax base. Through a case study of the company Franck d.d. and a comparative analysis between Croatia and the United Kingdom, the thesis provides insights into practical applications and challenges that companies face when managing long-term provisions
Strategije internacionalizacije kao izvor konkurentske prednosti poduzeća
No full textOvaj diplomski rad analizira strategije internacionalizacije kao ključni izvor konkurentske prednosti poduzeća na globalnom tržištu. Fokus je na proučavanju teorijskih okvira i praktičnih primjena strategija internacionalizacije, s posebnim osvrtom na jedno od vodećih poduzeća u Hrvatskoj koje posluje u sektorima energetike, logistike i hrane. Kroz detaljnu analizu utemeljenu na metodi studije slučaja, rad istražuje kako internacionalizacija pridonosi rastu, inovacijama i održivosti poduzeća, te kako poduzeće koristi ove strategije za jačanje svoje pozicije na globalnom tržištu. Rezultati istraživanja ukazuju na to da je strategija internacionalizacije ključna za dugoročni rast i konkurentsku prednost poduzeća, a posebno u sektoru hrane, budući da je proučavano poduzeće u samo jednu godinu povećalo udio na veleprodajnom tržištu Slovenije za 0,03% zahvaljujući kvalitetnoj prilagodbi lokalnoj tradiciji i zakonodavstvu. Također, vidljivo je kako transparentnost u poslovanju poboljšava imidž poduzeća, što pozitivno utječe na privlačenje novih klijenata i povećanje lojalnosti postojećih