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COMPARATIVE ANALYSIS OF FINANCIAL STATEMENTS ACCORDING TO COMPATIBILITY OF LIQUIDITY OF COMPANY PODRAVKA D.D. AND KRAŠA D. D.
No full textU radu će se objasniti podužeća kao što su Podravka i Kraš d.d.,njihova vrsta djelatnosti, udjeli u poduzećima, njihova povijest. Na temelju komparativne analize Podravke i Francka d.d. usporediti kroz financijske izvještaje njihov stupanj likvidnost, to jest svojstvo imovine ili njezinih pojedinih dijelova koje se mogu pretvoriti u gotovinu dostatnu za pokriće preuzetih obveza.Objasnit zapravo što su to financijski izvještaji, čemu oni služe, sto oni pokazuju i kako ih napraviti u određenim poduzećima u određenim granama.Ujedno i dio ovog zadatka jest i određivanje vertikalne i horizontalne analize te financijskih pokazatelja.Upravo korištenje takve analize uvelike pomože u samoj analizi likvidnosti poduzeća i samoj analizi imovine koje trošimo u zadanom trenutku ili ne trošimo, ovisno o situaciji i stavci promatranja. Na kraju cijele teorije i niza analiza bit će donešen osobni stav o samoj temi i isto tako i sam zaključak.In the work will be explain companies such as Podravka d.d. and Kraša d.d., their types of activities, shares in companies, their history.On a comparative analysis Podravke and Frank d.d. it will be explain through financial reports their stage liquidity,which means attribute of asset or its single pieces which can be convert in a cash, sufficient for a cover commitments of obligations. Explain what is financial report, what is their purpose, what are they showing, and how to build them in appropiate companies in appropiate branches.Withal part of this work is assessment vertical and horizontal analysis, and also financial indicators.Just using that analysis greatly helps in establishing a good liquidity of companies and also the analysis of assets which we spend in dictated time or we don't spend, depends on situation and watching of paragraph.At the end of the whole theory and series analysis, it will be brought personal thinking about subject itself, and at last the conclusion
USE OF GERMAN LANGUAGE IN THE TOURIST AREA OF MAKARSKA
No full textDas Thema der Arbeit ist der Gebrauch der Deutschen Sprache im Tourismus in Makarska. In Anbetracht der hohen Zahl von Touristen aus verschiedenen Ländern, vor allem aus Deutschland und Polen, wird der Schwerpunkt auf der deutschen Sprache und dem Fachwissen von Personen liegen, die im Dienstleistungssektor und Tourismussektor tätig sind. Die Arbeit stellt den Tourismus im Allgemeinen in Kroatien vor, insbesondere in Makarska von Anfang an, der zu Beginn des 20. Jahrhunderts stattfand und die Sprachausbildung der Personen die im Dienstleistungssektor tätig sind. Darüber hinaus wurden zu Beginn der Studie zwei Hypothesen aufgestellt: "Deutsch ist für die im Tourismus tätigen Bewohner von Makarska von großer Bedeutung" und " Gäste aus dem deutschsprachigen Raum unterscheiden sich von anderen Gästen". Diese Hypothesen müssen analysiert und interpretiert werden , je nach den Ergebnissen der Umfrage werden sie bestätigt oder abgelehnt.The topic of the paper is the use of German language in tourism in Makarska. Considering the high number of tourists from different countries, mainly Germany and Poland, the emphasis will be on German language and the expertise of persons involved in the tertiary and tourist services sectors.The work presents tourism in general in Croatia, especially in Makarska from the beginning, which took place at the beginning of the 20th century, and the language training of persons working in the service sector. In addition, two hypotheses were put forward at the beginning of the study, which read: "German is of great importance for Makarska residents engaged in tourism" and "German-speaking guests are different from other guests" depending on the survey results the hypotheses have to be analysed and interpreted. These hypotheses can be confirmed or denied
STUDYING OF FOREIGN LANGUAGES IN SCHOOLS – THE DIFFERENCE BETWEEN CROATIA AND ITALY
No full textVišejezičnost, kao što to i sama riječ nalaže, jest sposobnost nekog pojedinca ili zajednice da vodi uspješnu komunikaciju na više stranih jezika. Zbog široke povijesti koja je okarakterizirala Europu i njezine države, višejezičnost je postala dio njezine svakodnevice, te možemo reći da je ona temeljana kompetencija europskih građana. Sposobnost sporazumijevanja na više stranih jezika tako može europskim građanima omogućiti veću mobilnost, razumijevanje između članova drugih zajednica, te gospodarsku, trgovačku i znanstvenu kompetenciju na tržištu rada. Analizom provedenih istraživanja, dokazano je da je učenje u ranijoj dobi života korisnije za razvijanje višejezičnosti i bolje poznavanje stranih jezika. Iz tog se razloga mnoge europske zemlje zalažu za rani početak obveznog učenja stranih jezika u školama. Govoreći to, cilj ovog završnog rada bio je prikazati važnost učenja stranih jezika, te ispitati razlike u hrvatskim i talijanskim školskim sustavima.Multilingualism, as the word says, is the ability of an individual or the community to successfully interact on more than one foreign language. Due to Europe's colourful history, multilingualism became a part of everyday Europe and the basis for the competency of European residents. Saying that, the ability to speak more than one foreign langauge can ensure greater mobility, communication between the members of European community, as well as greater competency in economic, commercial and scientific market. By analising the previous research, it has been proven that learning languages at younger age is more beneficial for the development of multilingualism and faster knowledge of foreign languages. Following that, many European countries are comitted to make learning of foreign languages mandatory since young age. With that being said, the main goal of this paper was to demonstrate the importance of learning foreign languages, and to compare and contrast the difference between Croatian and Italian schooling system
DEVELOPMENT POTENTIAL OF FAMILY ENTERPRISES ON FAMILY ECONOMIES - OPG PERKOVIC POTENTIAL ANALYSIS
No full textPoljoprivreda kao gospodarska grana u Hrvatskoj posljednjih godina nema značajniji utjecaj iako je potencijal u rangu s turizmom, a možda čak i veći. Analizom kapaciteta obiteljskih poljoprivrednih gospodarstava, kao najčešćih oblika obiteljskih poduzeća, nastoji se utvrditi metoda uspješnog povezivanja turizma i poljoprivrede tako da poljoprivreda bude primarna grana poslovanja. Obiteljska poljoprivredna gospodarstva najveću prednost imaju u vlasničkim strukturama početnog kapitala, gdje nije potrebno ulagati nego iskoristiti imovinu (kuće, zemljišta) u svrhu ostvarenja dobiti. OPG Perković posluje već 5 godina, a sada nastoji proširiti poslovanje u turizmu. Radom se nastoji kreirati moguća turistička ponuda uz kapacitete koji su dostupni na ovom poljoprivrednom gospodarstvu.Agriculture as an industry in Croatia has not had a significant impact in recent years, although the potential is in the ranks with tourism, and perhaps even greater. By analyzing the capacities of family farms, as the most common forms of family businesses, the aim is to determine the method of successfully linking tourism and agriculture so that agriculture is the primary branch of business. Family farms have the greatest advantage in ownership structures of start-up capital, where it is not necessary to invest but to use the property (houses, land) for profit. OPG Perkovic has been in business for 5 years, and is now seeking to expand its tourism business. The aim is to create a possible tourist offer with the capacities available on this farm
ECOTOURISM AS A SPECIFIC FORM OF TOURISM
No full textU ovom završnom radu obrađuje se tema ekoturizma kao specifičnog oblika turizma. Završni
rad bavi se samim pojmom turizma te njegovim suštinskim odrednicama. Nadalje postepeno
nas uvodi u bit materije kroz pojmove kao što su ekologija i održivi razvoj da bi shvatili što je
zapravo srodno ekoturizmu,a da bi taj pojam bio što bolje opisan i dočaran,poslužit će
primjeri Parkova prirode i objektivniji uvid u turističku ponudu, arhitekturu i prirodne odlike
Parka prirode Lonjsko polje. Cilj ovog rada je opisati odnos turizma i ekoturizma kroz teoriju
o turizmu, ekologiji i određenim specifičnostima što na neki način razdvaja ova dva srodna
pojma i na kraju zaključiti tematiku kroz kvalitetan primjer ekoturizma.This final paper deals with the theme of ecotourism as a specific form of tourism.
The final paper have the very concept of tourism and its essential determinants.Furthermore, it
gradually introduces us to the essence of matter through concepts such as ecology and
sustainable development, to understand what ecotourism really is, and in order to better
describe and envision this, you will see some examples of Nature parks and more objective
insight into tourism offer, architecture and the natural features of the Lonjsko Polje Nature
Park.The aim of this paper is to describe the relationship between tourism and ecotourism
through the theory of tourism, ecology and certain specificities, which somehow separates
these two related concepts and finally concludes the topic through a quality example of
ecotourism
ANALYSIS OF PASSENGERS AND GOODS IN THE REPUBLIC OF CROATIA
No full textPromet je gospodarska djelatnost tercijarnog sektora koja se bavi prevoženjem i prenošenjem robe, ljudi i informacija s jednog mjesta na drugo. Promet se dijeli na kopneni, zračni i vodni dok u kopneni spada cestovni i željeznički, a u vodni spada riječni i pomorski promet. Svaki od ovih vrsta prometa ima svoje specifičnosti koje se ogledavaju kroz troškove, brzinu kretanja putnika te polazište i odredište. Kroz ovaj rad upoznat ćemo se sa svakim prometom posebno te ćemo statističkim podacima dokazati kako se kreće prijevoz putnika i robe među svakim od njih. Analizirano je razdoblje od 10 godina a svi podaci korišteni u ovom radu uzeti su na godišnjoj razini sa Državnog zavoda za statistik
SOURCES OF RIGHTS OF EUROPEAN UNION
No full textU mom radu opisani su svi izvori prava Europske unije. Može se reći da je Europska
unija trenutno najaktualnija tema na našim prostorima. Dana 1. srpnja 2013. Republika
Hrvatska postala je 28. punopravna ĉlanica Europske unije sa svim pravima i obvezama koje
iz toga ĉlanstva proizlaze.
Europska unija je poseban projekt, koji je zasnovan na sudjelovanju 28 heterogenih
zemalja ĉlanica, koje broje skoro pola milijarde stanovnika i dijele isto tržište. Europska unija
se temelji na vrijednostima poštovanja ljudske slobode, demokracije, jednakosti, vladavine
prava te poštovanja ljudskih prava kao i pripadnika manjina.
Pravo Europske unije se može smatrati oblikom meĊunarodnog prava, meĊutim pravo
Europske unije ima odreĊene znaĉajke koje meĊunarodno pravo nema. GraĊani se mogu
pozvati na svoja prava koja su im zajamĉena pravom Europske unije na sudovima u državama
ĉlanicama Europske unije, a meĊunarodno pravo obiĉno se mora prenijeti u nacionalno pravo
da bi se graĊani mogli na njega pozvati. Pravo Europske unije najĉešće ima prednost nad
pravom država ĉlanica.All sources of rights of European Union are described in my work. It can be said that
the European Union is currently the most current issue in our area. On 1 July 2013, the
Republic of Croatia became the 28th full member of the European Union with all the rights
and obligations arising from that membership.
The European Union is a special project based on the participation of 28
heterogeneous member states, accounting for almost half a billion people and sharing the
same market. The European Union is based on the values of respect for human freedom,
democracy, equality, the rule of law and respect for human rights as well as members of
minorities.
The European Union's right can be considered as a form of international law, but the
right of the European Union has certain features that international law does not have. Citizens
can invite their rights guaranteed by European Union law in the courts of the European Union,
and international law is usually to be transposed into national law so that citizens can invite it.
The European Union's right usually prevails over the right of the Member States
An application of statistical methods in market research;A comparison of the importance and satisfaction of the elements of Nature Park Vransko Lake
No full textU ovome radu prikazana je primjena statističkih metoda u istraživanju tržišta Parka prirode Vransko jezero. Pomoću metoda deskriptivne statistike analizirana je važnost te zadovoljstvo 14 elemenata ponude Parka. Također, proveden je Mann-Whitney-Wilcoxonov test pomoću kojega se utvrđivalo postoji li statistički značajna razlika u ocjenama zadovoljstva u skupinama posjetitelja formiranim prema važnosti pojedinih elemenata. Posjetitelji su izrazito zadovoljni boravkom u Parku budući da je više od 80% posjetitelja ukupno zadovoljstvo ocijenilo ocjenama zadovoljan i izrazito zadovoljan. Provedenim testovima utvrđeno je da su posjetitelji koji su iskazali viši stupanj važnostielemenataugostiteljska ponuda, rekreativni sadržaji, poučne staze, prezentacija prirodnih ljepota, prezentacija kulturne baštine te vrijednost za novac, istovremeno tim elementima zadovoljniji.This paper presents an application of statistical methods in market research. There search was conducted in Vransko Lake Nature Park. By applying descriptive statistics, the importance and satisfaction for 14 elements of the Park's offer was analyzed. Moreover, Mann Whitney - Wilcoxon test was performed in order to determine whether a statistically significant difference in statisfaction due to importanceo find ividual elements exists. Visitors are very pleased with the stay at the Park since more than 80% of visitors rated the their overall satisfaction as satisfied and extremely satisfied. The test showed that visitors who rated elements of catering, recreational facilities, educational paths, presentations od natural beauty, presentation of cultural heritage and value for money as important or highly important also showed a higher level of satisfaction
Statistical Analysis of ForeignExchange Rates
No full textPredmet ovog završnog rada je primjena statističkih metoda u analizi deviznog tečaja. Devizni tečaj je vrlo važna varijabla ekonomske politike jer utječe na sve makroekonomske pojave, a predstavlja cijenu domaće valute koja je izražena u stranoj valuti, što vrijedi i obrnuto. Hrvatska narodna banka održava stabilnost tečaja kune prema euru kako bi mogla ostvariti svoj temeljni cilj, a to je stabilnost cijena. U završnom radu provedena je statistička analiza kretanja tečaja Eura u razdoblju od 2013. godine do 2018. godine. Primjenom statističkih metoda na podacima u razdoblju od 2013. godine do 2018. godine procijenjeno je nekoliko različitih trend modela: model jednostavnog linearnog trenda, model eksponencijalnog trenda, model logaritamskog trenda te više modela polinomijalnog trenda sa različitim stupnjevima.The subject of this research paper is the application of statistical methods in the analysis of foreign exchange rate. The foreign exchange is a very important political and economic variable because it has an important effect on a number of macroeconomic outcomes and objectives.. The exchange rate represents the cost of the domestic currency which is expressed in foreign currency. Croatian National Bank upholds the stability of the currency of the kuna due euro in order to be able to achieve it's main goal, which is the stability of prices. By using statistical methods and data collected from 2013. - 2018.period, several trend models have been estimated: a simple linear trend model, exponencial trend model, logarithmic trend model, and several polynomial trend models
APPLICATION OF REVENUE MANAGEMENT IN THE CASE OF HOTEL GROUP "VALAMAR RIVIERA"
No full textRevenue Management upravlja potražnjom kroz devet utjecajnih faktora: smještajni
kapaciteti, tržišna segmentacija, cjenovna strategija, distribucijski kanali, tržište i
konkurencija, stav gosta, analiza produkcije i planiranje. U radu se analizira uspješnost
Revenue Managementa u konsolidiranoj grupaciji hotela i kampova na području Istarske,
Primorsko – goranske i Dubrovačko – neretvanske županije pod imenom Valamar Riviera
d.d. Valamar je među prvima prepoznao potencijale na području upravljanja prihodima što ih
čini najvećim koncentriranim znanjem o upravljanju prihodima u regiji. Analiza prihoda
grupacije na temelju ostvarenih prihoda u segmentima portfelja (Premium, Upscale, Midscale
i Economy) i destinacijama poslovanja (Poreč, Rabac, otoci Krk i Rab, Dubrovnik) očituje
uspješnost Revenue Management tima grupacije Valamar Riviera.Revenue management managesdemandthroughninefactors: accommodationcapacities,
marketsegmentation, pricestrategies, distributionchannels, marketsandcompetitors,
guestattitudes, productionanalysisandplanning. The paper analyzesthesuccess of Revenue
Management in a consolidatedgroup of hotelsandcamps in thearea of Istria, Primorje - Gorski
Kotar and Dubrovnik - Neretva Countyunderthename Valamar Riviera d.d. Valamar
hasfirstrecognizedthepotential for revenue management, whichmakesthemthe most
concentratedknowledge of revenue management in theregion. Analysis of
grouprevenuesbased on realizedrevenues in portfolio segments (Poreč, Rabac, Krk and Rab,
Dubrovnik) readsthesuccess of the Valamar Riviera Group'srevenue management