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BUSINESS COST ANALYSIS
Get PDFCilj svakog poduzeća na tržištu je efikasno poslovanje, ostvarivanje dobiti i zadovoljavanje želja i potreba kupaca. Svaki poslovni subjekt na tržištu susreće se s troškovima koji su mu svojevrsna prepreka prema ostvarivanju dobiti.
Troškovi postoje svugdje i nemoguće ih je izbjeći i zbog toga je svakom poduzetniku jako bitno da zna s njima upravljati, kontrolirati i minimizirati kako bi poduzeće bilo uspješno i kako bi ostvarivalo dobit.
U završnom radu napravljena je analiza troškova poslovanja na primjeru poduzeća Ledo d.d koje je trenutno najveća Hrvatska tvrtka koja se primarno bavi proizvodnjom i prodajom sladoleda i zamrznutih proizvoda (riba, voće, povrće...).
Obrađeni su podaci iz bilance i računa dobiti i gubitka te pokazatelja likvidnosti kako bi se utvrdila likvidnost poduzeća Ledo d.d i ostvaruje li tvrtka dobit ili gubitak za promatrane godine.Goal of every company on the market is to be as much efficient as possible, make the profit and to satisfiy wishes and need of a customers. Every business subject on the market confronts with costs which represent a kind of obstacle into making a profit.
Costs exists everywhere and it is impossible to avoid them so the key part is to learn how to manage, control and minimize them so the company could be successful and to make a profit.
In the final work contains analysis of costs of the company on the example of Ledo j.s.c. which is currently the biggest Croatian company whose primary activities are making and selling ice creams and forzen products such as fish, fruit, vegeatbles etc.
The data that were processed were from the balance and profit and loss account and liquidity ratios in order to determine liquidity of the company Ledo j.s.c. and to determine whether the company is making profit or loss for observed years
UCITS INVESTICIJSKI FONDOVI U REPUBLICI HRVATSKOJ NA PRIMJERU ZB INVEST D.O.O.
Get PDFUlaganje u investicijske fondove jedan je od najpopularnijih oblika ulaganja vlastitih sredstava s ciljem ostvarivanja prinosa. Prije samog procesa donošenja odluke neophodno je informirati se o vrstama fondova, njihovim karakteristikama, rizicima, kretanjima i svemu ostalom što je potrebno kako bi uspješno iskoristili sve beneficije koje fondovi nude. U ovom radu će se obraditi sve vrste fondova u Republici Hrvatskoj i to na primjeru fondova iz portfelja ZB Invest društva za upravljanjem investicijskim fondovima. Analizirat će se koje su sve okolnosti utjecale na kretanje u prošlim razdobljima jer upravo su ti podaci potrebni za dublje shvaćanje investicijskih fondova i rizika koji na njih mogu utjecati, a sve u svrhu donošenja uspješnih potencijalnih investicijskih odluka na temelju saznanja iz prethodnih razdoblja.Investing in investment funds is one of the most popular forms of investing in equity in order to generate returns. Prior to the decision-making process itself, it is necessary to be informed about the types of funds, their characteristics, risks, developments and everything else needed to successfully reap the full benefits of the funds. This paper will cover all types of funds in the Republic of Croatia, on the example of funds from the portfolio of ZB Invest Investment Management Company. It will analyze all the circumstances which had influence on the movement in the previous periods, because this information is needed for a deeper understanding of the investment funds and the risks that may be affected by them, with the purpose of making successful potential investment decisions based on the knowledge from previous periods
SELECTIVE FORMS OF TOURISM WITH REVIEW ON NAUTICAL TOURISM IN THE REPUBLIC OF CROATIA
No full textUočavanjem negativnih promjena koje je donosio masovni turizam javila se potreba za modalitetom održivog razvoja turizma, odnosno selektivnih oblika turizma. Veliki značaj za hrvatski turizam i gospodarstvo predstavlja upravo nautički turizam koji se ogleda u prirodnom potencijalu. Hrvatska ima idealne uvjete za razvoj i širenje nautičkog turizma te joj to daje izuzetno veliku prednost nad ostalim Europskim državama. Te prednosti se očituju u prirodnoj razvedenosti obale sa mnoštvo otoka, sigurnih i mirnih uvala, blagom klimom koja je pogodna za nautičare tijekom cijele godine, kao i doživljaj bogate kulturne baštine. .
Nautički turizam je posebno važan ne samo kao grana koja značajno utječe na gospodarsku strukturu BDP-a već je on snažan pokretač mnogih komplementarnih djelatnosti kao što su trgovina, ugostiteljstvo, proizvodnja i sl. Cilj ovog rada je prikazati važnost i značaj nautičkog turizma u Republici Hrvatskoj.Noting the negative changes brought about by mass tourism, there was a need for a modality for sustainable tourism development, that is, selective forms of tourism. Of great importance for Croatian tourism and the economy is precisely nautical tourism, which is reflected in its natural potential. Croatia has the ideal conditions for the development and expansion of nautical tourism, and this gives it an extremely big advantage over other European countries. These benefits are evident in the natural indentedness of the coastline with its many islands, safe and peaceful bays, mild climate that is suitable for boaters throughout the year, as well as the rich cultural heritage.
Nautical tourism is especially important not only as a branch that significantly influences the economic structure of GDP, but it is a strong driver of many complementary activities such as trade, catering, production, etc. The aim of this paper is to show the importance of nautical tourism in the Croatia
PROBLEMS WITH THE DISPOSAL OF MUNICIPAL WASTE
Get PDFRastom i napretkom društva ubrzano se povećava i količina komunalnog otpada što predstavlja jedan od najvećih ekoloških problema današnjice. Komunalni otpad je otpad nastao u kućanstvu i otpad koji je po prirodi i sastavu sličan otpadu iz kućanstva, osim proizvodnog otpada i otpada iz poljoprivrede i šumarstva. Pod pojmom gospodarenja otpadom zapravo se podrazumijeva ekonomski i po okoliš razumo upravljanje cjelokupnim životnim vijekom otpada, od njegova nastanka, sakupljanja, prijevoza, iskorištavanja, obrađivanja i odlaganja. U radu će se detaljno razraditi problematika otpada, kao i problemi s odlagalištima otpada. Navesti će se i primjeri tri hrvatska grada, Zadra, Splita i Zagreba i načini na koje oni gospodare otpadom.With the growth and progress of society, the amount of municipal waste is increasing rapidly, and that is one of the biggest ecological problems nowadays. Municipl waste is waste generated in households and waste generated in households and waste that is by its nature and composition similar to waste from households, except production waste and waste from agriculture and forestry. Under the concept of waste management is in fact understood economically and enviromentally responsable managing the entire life span of municipal waste, since its inception, collection, transportation, exploatation, processing and disposal. This paper will elaborate on waste issues as well as problems with waste landfills. There will also be given examples of three Croatian cities, Zadar, Split and Zagreb and the ways in which they manage waste
PASTA TYPES AND THEIR USAGE IN GASTRONOMY
No full textOvaj završni rad bavi se vrstama tjestenine, te načinom njene primjene u gastronomiji. Na početku rada opisana je povijest tjestenine, mjesto i vrijeme otkrića, te način na koji se ona proširila po svijetu. Nadalje, opisana je proizvodnja tjestenine od samih početaka kada se ona obavljala ručno pa sve do danas kada se proizvodnja tjestenine odvija mehanički u velikim tvorničkim postrojenjima. Opisuje se tjestenina kao namirnica, njena prehrambena vrijednost, tradicionalne sirovine od kojih se tjestenina izrađuje, ali i alternativne opcije (bezglutenska tjestenina) za osobe koje pate od intolerancije na gluten i celijakije. Nadalje, nabrojane su i opisane različite vrste tjestenine, načini njihove pripreme i umaci s kojima se određeni tip tjestenine poslužuje. Također, nabrojani su i opisani hrvatski tradicionalni predstavnici tjestenine i način na koji se oni pripremaju.This final paper describes the types of pasta and usage of pasty in gastronomy. In the beginning of the work is described the history of pasta, time and location of it’s discovery, and the way how it was spread throughout the world. Furthermore, it describes the production of pasta from the very beginning when it was done manually, until today when the production of pasta is done mechanically in large factories. Also, in this final paper traditional materials from which pasta is made were described, but also alternative options (gluten-free pasta) for people suffering from gluten intolerance and celiac disease. Furthermore, the different types of pasta, their preparation and the sauces with which a particular type of pasta is served are listed and described. Also, Croatian traditional pasta representatives are listed and described and the way of their preparation
USE OF THE HACCP AND DDD MEASURES ON THE CASE OF KRKA BELVEDERE RESTAURANT D.O.O.
No full textBriga o zdravlju u suvremenom svijetu postala je imperativ broj 1. Sve je veći broj izvora zagađivanja i zagađujućih materijala, ali i rizik od bolesti izazvanih problemima u proizvodnji hrane – primjena novih tehnologija, izmijenjeni životni stilovi i sve manja otpornost ljudi.
Jedan od najznačajnijih aspekata u proizvodnji i distribuciji hrane svakako je njena kvaliteta i sigurnost. Obveza svakog proizvođača je da na tržištu pruži kvalitetnu hranu sa određenim nutritivnim svojstvima i organoleptičkim osobinama, ali istovremeno i higijenski ispravnu, sigurnu hranu, čime će povoljno utjecati na zdravlja potrošača. Zbog toga se provodi HACCP sustav koji se odnosi na sve koji rade sa hranom u proizvodnji, preradi, pripremi, skladištenju, transportu, distribuciji, prodaji, konzumiranju hrane. Znači, HACCP se ne odnosi na kvalitetu proizvoda već isključivo na njegovu zdravstvenu sigurnost. Također se provode i DDD mjere čijim se provođenjem osigurava sprečavanje nastanka bolesti uzrokovanih štetnim organizmima.Health care in the modern world has become the number one imperative. There are an increasing number of sources of pollution and polluting materials, but also the risk of diseases caused by food production problems – the application of new technologies, changed lifestyles, and the diminishing resilience of people. One of the most important aspects in the production and distribution of food is certainly its quality and safety. It is the obligation of every producer to provide quality food with certain nutritional properties and organoleptic properties on the market, but also hygienically safe, safe food, which will have a beneficial effect on the health of consumers. Therefore, the HACCP system is implemented that applies to everyone who works with food in the production, processing, preparation, storage, transport, distribution, sale, consumption of food. So, the HACCP is not about the quality of the product but solely about its health security.
DDD measures are also being implemented to ensure the prevention of diseases caused by harmful organisms
INNOVATIVE TYRES OF ROAD VEHICLES
No full textKao i u ostalim granama industrije, razvoj novih tehnologija i inovacija je prisutan i kod razvoja pneumatika cestovnih vozila. Pneumatik je jedini element koji povezuje vozilo s podlogom po kojoj se kreće i kao takav treba vozilu osigurati dobro prianjanje i prijenos uzdužnih i bočnih sila na površinu ceste, što manji otpor kotrljanja, dobro prigušivanje vibracija i što manju buku, uz što dulji vijek trajanja pneumatika. Svaka inovativna guma je posebna po svojoj inovaciji, bilo da prikuplja podatke iz okoline, prilagođava svoj oblik uvjetima na cesti ili je izrađena od drugačijeg materijala, ili ima jedinstvene šare ili čak i sam oblik. U radu su navedeni i opisani inovativni pneumatici nekih od najpoznatijih proizvođača automobilskih guma.As in other industries, the development of new technologies and innovations is presence in the development of road vehicle tires. The tire is the only element that connects the vehicle to the ground on which it moves and as such should ensure good adhesion and transmission of longitudinal and lateral forces on the road surface, less rolling resistance, good vibration damping and less noise, with a long tire life. Each innovative tire is unique in its innovation, whether it is collecting environmental data, adapting to its shapes on the road or being made from other articles of material, or having unique patterns or even shapes themselves. This paper listed and described innovative tires from some of the most famous tire manufacturers
PRINCIP RADA DIESEL MOTORA
No full textU radu će se obraditi dijelovi motora s unutarnjim izgaranjem, te se navesti njihova namjena i karakteristike. Obradit će se princip rada dvotaktnog i četverotaktnog Diesel motora, te će se navesti razlike između njih. Motori s unutarnjim izgaranjem su motori kod kojih gorivo izgara u radnom prostoru te kemijsku energiju goriva pretvara u toplinsku energiju, a zatim toplinsku energiju pretvaraju u mehanički rad. Primjena Diesel motora je vrlo široka, kod osobnih automobila Diesel motori su sve manje zastupljeni, ali su i dalje dominantni kod radnih strojeva, brodskih motora, te kod vozila za prijevoz tereta.The paper will describe internal combustion engine structural parts and indicate their purpose and characteristics. The principle of operation of a two-stroke and four-stroke Diesel engine will be discussed and differences between the two will be stated. Internal combustion engines are engines in which the fuel is burned in the cylinder, converting the chemical energy of the fuel into thermal energy, and then converting the thermal energy into mechanical work. The use of Diesel engines is common, but with passenger cars Diesel engines becoming less prevalent. Diesel engines are still dominant in heavy machinery, marine engines, and cargo vehicles
MODERNIZACIJA JAVNE UPRAVE U REPUBLICI HRVATSKOJ
No full textModernizacija javne uprave u Republici Hrvatskoj datira još od osamostaljenja Republike Hrvatske 1991. godine, prvo uspostava vlastite javne uprave nakon raspada bivše drţave, a poslije i prilagodba uprave europskim standardima te pridruţenju Europskoj uniji koja je nametnula politiku i mehanizme kondicionalnosti te osigurala i znaĉajna financijska sredstva, projekte i struĉnu pomoć. Donesene su i strategije razvoja javne uprave za razdoblje od 2008.-2011. koja se pokazala i više nego uspješnom, pa je potom kao nastavak na nju donesena i strategija razvoja javne uprave za razdoblje od 2015.-2020. koja se trenutaĉno provodi. Hrvatskoj nije potrebna bilo kakva modernizacija već cjelovita i temeljna, a same mjere su ĉesto povezane i međusobno se interferiraju, a moţemo ih promatrati iz tri aspekta: strukturno-organizacijski aspekt, funkcionalni aspekt i personalni aspekt. Sama javna uprava u Hrvatskoj ima obiljeţja drţavne strogo centralizirane i birokratizirane vlasti koja u svom djelovanju nije orijentirana prema graĊanima i poduzetnicima već samoj sebi. TakoĊer zapoĉeo je proces uvođenja telekomunikacijske i informacijske tehnologije u rad uprave koji bi trebao smanjiti mogućnost koruptivnih ponašanja, donijeti veću transparentnost, veće povjerenje građana te bolju informiranost građana u odnosu na zahtjeve podnesene prema javnoj upravi.The modernization of the public administration in the Republic of Croatia dates back to the independence of the Republic of Croatia in 1991, the first establishment of its own public administration after the disintegration of the former state, and later the adaptation of the administration to European standards and association with the European Union, which imposed policy and mechanisms of conditionality and ensured significant financial resources , projects and expert assistance. Public administration development strategies for the period 2008-2011 have also been enacted, which proved to be more than successful, and as a follow-up to it, a strategy for the development of public administration for the period 2015-2020, currently being implemented, was adopted. Croatia does not need just any kind of modernization, but integral and fundamental one, and the measures itself are often connected and interfered with each other. We can observe them from three aspects: the structural-organizational aspect, the functional aspect and the personal aspect. The public administration in Croatia itself has characteristics of a strictly centralized and bureaucratized state, and it is not oriented towards citizens and entrepreneurs in its activities, but rather to itself. Also, the process of introducing telecommunications and information technology into the work of the administration has started, which should reduce the possibility of corruptive behavior, bring higher transparency, increase citizens' confidence and their better information in relation to requests submitted towards the public administratio
AUTHORITY AND PROBLEM OF AUTHORITY RIGHTS IN DIGITAL ENVIRONMENT
No full textAutor je fizička osoba koja je stvorila autorsko djelo. Autor ima autorska prava na svoje djelo samom činjenicom da je on stvorio autorsko djelo. Autor je osoba čije je ime, pseudonim, umjetnički znak ili kod na uobičajeni način označen na primjercima autorskog djela ili kada je autorsko djelo objavljeno, sve dok se ne dokaže suprotno. Autorska i srodna odnosno susjedna prava imaju isti predmet zaštite – autorsko djelo. Pojam autorsko pravo koristi se više od 300 godina. Tradicionalna zaštita autorskih prava i sustavi autorskih prava, posebno u okviru različitih izdavačkih tehnologija i analogno-komunikacijskih tehnologija, bili su djelotvorni sve do pojave globalnih digitalnih tehnologija i komunikacijskih mreža, posebno Interneta. U današnje je vrijeme potrebno razviti normativne temelje i ojačati institucionalnu represiju protiv neovlaštenog korištenja intelektualnih dostignuća u području informacijskih i komunikacijskih tehnologija.The author is a natural person who created a work of art. The author has the copyrights of his work by the fact that he has created a work of art. The author is a person whose name, pseudonym, art mark or code is conventionally marked on copies of the work or when the work is published until the opposite is proven. Copyright and related or related rights have the same subject of protection - a work of art. The term copyright has been used for more than 300 years. Traditionally, copyright and copyright systems, especially in the context of various publishing technologies and analogue communication technologies, were effective until the emergence of global digital technologies and communications networks, especially the Internet. Today, it is necessary to develop normative foundations and strengthen institutional repression against the unauthorized use of intellectual achievements in the area of information and communication technologies