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MANGROVE FORESTS
No full textTema ovog završnog rada je „Šume mangrova“. U radu je definiran pojam šuma mangrova kao i njihova podjela, specifičnosti, značaj i problem degradacije. Cilj rada bio je spoznati važnost ekosustava šuma mangrova i obrazložiti mogućnosti njihove obnove uslijed prekomjernog uništavanja. U radu je opisan ekosustav šuma mangrova, njihova geografska rasprostranjenost, podjela, biološka raznolikost, adaptacije i usluge ekosustava, opisani su glavni uzroci degradacije šuma mangrova i utjecaj iste na biološku raznolikost te su na kraju navedene mogućnosti obnove degradiranih ekosustava. Šume mangrova zauzimaju 1% područja svih tropskih šuma no njihova uloga i važnost za funkcioniranje cijelog svijeta je mnogo veća. S obzirom da je tijekom posljednjih 50 godina izgubljeno skoro 40% površine šuma mangrova potrebno je, uz već poduzete načine zaštite, poduzeti veće napore za obnovu ovih jedinstvenih ekosustava.The topic of this thesis is „Mangrove forests“. The paper defines the concept of mangrove forests as well as their division, specifics, importance and problems of degradation. The basis of the work is to understand importance of mangrove forests ecosystems and to explain possibilities of their restoration due to excessive destruction. The paper describes mangrove forests ecosystem (geographic distribution, division, biodiversity, adaptations and ecosystem services), describes the main causes of mangrove forests degradation and its impact on biodiversity and at the end are listed possibilities of restoring degraded ecosystems. Mangrove forests occupy 1% of the area of all tropical forests but their role and importance for the functioning of the entire world is much greater. Given that almost 40% of the area of mangrove forests has been lost over the last 50 years it is necessary, in addition to the protection measures already taken, to undertake greater efforts to restore these unique ecosystems
ADVANTAGES OF THE NUTRI SCORE DECLARATION OF FOOD WHEN CHOOSING FOOD IN CATERING
No full textNutricionizam je znanstveno podruĉje koje istraţuje utjecaj hrane na organizam i sastav prehrambenih proizvoda koji se unosi u organizam. Pojava i širenje nutricionizma u svakidašnjem naĉinu ţivota rezultira brigom o zdravlju, fokus je na pravilnoj prehrani i odabiru optimalnijeg proizvoda. Svaki proizvod ima deklaraciju koja sadrţi opće informacije o proizvoĊaĉu i opis proizvoda, popis sastojaka i njihov udio, naĉin upotrebe i rok te nutritivni sastav. Kako bi se potrošaĉi lakše i brţe uputili u sastav proizvoda struĉnjaci su osmislili sustav Nutri-score koji je pojednostavljen i prilagoĊen, glavni motiv osmišljavanja novog sustava je sprjeĉavanje pretilosti i kroniĉnih bolesti. Sustav Nutri-score je vizualno upeĉatljiv, koriste se boje semafora i po njima se zakljuĉuje nutritivna vrijednost, meĊutim ovaj sustav ne obuhvaća proizvod u cijelosti i sve njegove hranjive tvari, koliĉinu i porcije pa je potrebno uz razumijevanje ocjene sustava proizvod usporediti s drugima kako bi potrošaĉ pronašao najoptimalniji proizvod za sebe i sa najvećom kvalitetom. Sustav u ugostiteljstvu predstavlja svojevrstan naĉin marketinga zdrave prehrane i zdravih namirnica, ugostiteljska poduzeća koje koriste proizvode ocijenjene ovim sustavom imaju prednost u kvaliteti proizvoda i nutritivnog sastava. Svaki sustav za ocjenjivanje prehrambenih proizvoda ima svoje prednosti i nedostatke, takoĊer u svim sustavima postoji mogućnost unaprjeĊenja.Nutrition is a scientific field that investigates the impact of food on the body and the composition of food products taken into the body. The appearance and spread of nutrition in the everyday lifestyle results in health care. The focus is on proper nutrition and choosing the most optimal product. Each product has a declaration that contains general information about the manufacturer and a description of the product, a list of ingredients and their proportion, method of use and expiration date, and nutritional composition. In order to make it easier and faster for consumers to find out about the product's composition, the experts designed the Nutri-score system, which is simplified and adapted. The main motive for designing the new system is the prevention of obesity and chronic diseases. The Nutri-score system is visually impressive, traffic light colors are used, and the nutritional value is deduced from them; however, this system does not include the product in its entirety, and all its nutrients, quantity, and portions, so it is necessary to understand the system's rating and compare the product with others in order to the consumer found the most optimal product for himself and with the highest quality. The system in the catering industry represents a unique way of marketing healthy food and healthy foods. Catering companies that use products rated by this system have an advantage in product quality and nutritional composition. Each system for evaluating food products has its advantages and disadvantages, and there is also the possibility of improvement in all systems
OMBUDSMANS IN THE REPUBLIC OF CROATIA
No full textPravobranitelji u Republici Hrvatskoj neovisna su i samostalna tijela koja u svome djelovanju nastoje brinuti o zaštiti prava građana i temeljnih sloboda te provoditi kontrolu zakonitosti rada tijela državne upravne i jedinica lokalne i područne (regionalne) samouprave. Njihove su im samostalnosti u djelovanju omogućene Ustavom Republike Hrvatske i posebnim zakonima kojima se utvrđuje djelokrug i način rada svakog od njih. U Republici Hrvatskoj postoje: pučki pravobranitelj, pravobranitelj za djecu, pravobranitelj za ravnopravnost spolova i pravobranitelj za osobe s invaliditetom. Svi se oni u svome djelovanju vode neovisnošću i visokom moralnošću te su se ujedno i prije stupanja na ovu funkciju trebali u javnosti iskazati kao osobe visokog morala koje se bore za zaštitu prava svih građana.Ombudsman in the Republic of Croatia are independent and autonomous bodies that in their activities strive to protect the rights of all citizens and fundamental freedoms and also to control the legality of the work of state administrative bodies and units of local and regional self-government. Their independence in action is enabled by the Constitution of the Republic of Croatia and special laws that determine the scope and method of work of each of them. In the Republic of Croatia, there are: Ombudsman, Ombudsperson for Children, Ombudsperson for Gender Equality and Ombudsperson for Persons with Disabilities. All of them are guided by independence and high morality in their activities, and at the same time, before assuming this position, they should have presented themselves in public as persons of high morals who fight for the protection of the rights of all citizens
TAX EVASION IN THE REPUBLIC OF CROATIA
No full textCilj rada je analizirati poreznu evaziju u Republici Hrvatskoj. Nakon uvodnih razmatranja, u drugom je poglavlju fokus na sivoj ekonomiji, zbog njezine vrlo uske povezanosti s poreznom evazijom. Definiran je pojam sive ekonomije, pojašnjeni uzroci njezina nastanka i pojavni oblici, te navedene pozitivne i negativne posljedice za gospodarstvo. Zatim su prikazane mjere za sprječavanje sive ekonomije, a poglavlje završava procjenom veličine sive ekonomije u Republici Hrvatskoj. Treće poglavlje usmjereno je na problematiku oporezivanja u Republici Hrvatskoj. Objašnjeno je što su porezi, koje su vrste poreza i porezni oblici, kakvu ulogu porezi imaju u financiranju javnih potreba, te je prikazan razvoj poreznog sustava Republike Hrvatske. U četvrtom, ujedno i glavnom poglavlju rada, analizira se porezna evazija u Republici Hrvatskoj. Nakon pojašnjenja temeljnih pojmova, prikazan je zakonski okvir porezne evazije u Republici Hrvatskoj, analizirano koji su pojavni oblici porezne evazije u Republici Hrvatskoj te koje su mjere za njezinu prevenciju. U posljednjem su poglavlju rada iznesena zaključna razmatranja.The aim of the thesis is to analyze tax evasion in the Republic of Croatia. After the introductory considerations, the second chapter focuses on the gray economy, due to its very close connection with tax evasion. The definition of the concept of the gray economy is given, the causes of its origin and its manifestations are explained, and the positive and negative consequences for the economy are stated. Then, measures to prevent the gray economy are presented, and the chapter ends with an assessment of the size of the gray economy in the Republic of Croatia. The third chapter focuses on the issue of taxation in the Republic of Croatia. In the third chapter it is also explained what taxes are, what types of taxes and tax forms there are, what role taxes play in financing public needs, and the development of the tax system of the Republic of Croatia is also presented. In the fourth, also the main chapter of the thesis, tax evasion in the Republic of Croatia is analyzed. After explaining the basic concepts, the legal framework of tax evasion in the Republic of Croatia is presented, the forms of tax evasion and the measures for its prevention are also analyzed. The last chapter of the paper presents concluding considerations
FINANCING PROJECTS IN THE TOURISM SECTOR WITH RESOURCES FROM EUROPEAN UNION PROGRAMS AND FUNDS
No full textEuropska je unija iznimno snažna organizacija koja stalno razvija neke nove programe za financiranje različitih sektora, uključujući i turistički. EU fondovima se potpomaže financiranje i provođenje politika Europske unije u njenim zemljama članicama. Programima EU-a želi se ostvariti međusobna suradnja između njenih zemalja članica. Budući da je turizam vrlo važna stavka Republike Hrvatske, konstantno se razvijaju i upotrebljavaju novi projekti i programi za njegov razvoj. Temeljem istraživanja vidljivo je da nisu sve hrvatske županije jednako uspješne u ugovaranju sredstava EU fondova što ovisi o njihovoj snazi, tj. udjelu BDP-a njihove županije u ovisnosti sa ukupnim udjelom BDP-a. Što se tiče turističkih projekata, potrebno je istaknuti izgradnju Pelješkog mosta i obnovu zračne luke Dubrovnik koji „izdižu“ Dubrovačko-neretvansku županiju nad ostalima. Mnogo je projekata koji se provode u različitim dijelovima zemlje, ali zasigurno svaki od njih uvelike utječe na rezultate njihovih korisnika.The European Union is an extremely strong organization that is constantly developing new programs for financing various sectors, including tourism. EU funds support the financing and implementation of European Union policies in its member countries. EU programs aim to achieve mutual cooperation between its member countries. Since tourism is a very important aspect of the Republic of Croatia, new projects and programs for its development are constantly being developed and used. Based on the research, it is evident that not all Croatian counties are equally successful in contracting EU funds, which depends on their strength, i.e. the share of their county's GDP in dependence on the total share of GDP. As far as tourist projects are concerned, it is necessary to highlight the construction of the Pelješko bridge and the renovation of the Dubrovnik airport, which "elevate" the Dubrovnik-Neretva county above the rest. There are many projects that are implemented in different parts of the country, but surely each of them greatly affects the results of their users
Javne politike Republike Hrvatske prema starijim osobama
No full textStarenje stanovništva, demografske promjene najznačajniji su trendovi posljednjih nekoliko desetljeća u svim razvijenim zemljama pa tako i u Hrvatskoj. Hrvatska se svrstava među deset zemalja u svijetu s najstarijim stanovništvom (17,7%). Može se reći da je ovaj fenomen uzrokovan povećanjem kvalitete života, kontinuiranim padom fertiliteta i ukupnog životnog vijeka. Demografske projekcije pokazuju da će i u sljedećih trideset godina starenje i depopulacija biti glavno obilježje stanovništva Hrvatske. Pored demografskih, brojne su ekonomske i socijalne kao i druge posljedice ovakvih pokazatelja. Posljednjih godina različiti oblici izvaninstitucionalne skrbi dobivaju sve značajniju ulogu (gerontološki centar, udomiteljstvo, programi međugeneracijske solidarnosti). Izvaninstitucionalno zbrinjavanje starijih i nemoćnih osoba ima mnoge prednosti u odnosu na smještaj u ustanovama, omogućujući starijim osobama duži ostanak u vlastitom domu kao i zadovoljenje specifičnih potreba u lokalnoj sredini. Međutim, Hrvatska nema odgovarajući sustav skrbi za starije osobe. Javljaju se veliki problemi i izazovi u stvarnoj primjeni i provedbi usvojenih zakona i normi. Suvremene mjere i trendovi socijalne politike usmjereni su podizanju razine i osnivanju) izvaninstitucionalnih oblika skrbi u lokalnim zajednicama te razvijanju mreže skrbi o osobama starije životne dobi usmjerene individualnim potrebama pojedinca. Stoga je potrebno reformirati tradicionalne oblike skrbi za starije, proširivati postojeće programe i provoditi novu shemu socijalne zaštite u području skrbi za starije osobe, odnosno približiti se konceptu aktivnog starenja i holističkom pristupu u planiranju i pružanju socijalnih usluga.Aging population, demographic changes are the most significant trends in the last few decades in all developed countries, including Croatia. Croatia ranks among the ten countries in the world with the oldest population (17.7%). It can be said that this phenomenon is caused by an increase in quality of life, a continuous decline in fertility and overall life expectancy. . Demographic projections show that in the next thirty years, aging and depopulation will be the main feature of the population of Croatia. In addition to demographics, there are numerous economic and social as well as other consequences of such indicators. In recent years, various forms of non-institutional care have been gaining an increasingly important role (gerontology center, foster care, intergenerational solidarity programs). Non-institutional care of the elderly and infirm has many advantages over accommodation in institutions, allowing the elderly to stay longer in their own home as well as meet specific needs in the local environment. However, Croatia does not have an adequate care system for the elderly. There are major problems and challenges in the actual application and implementation of adopted laws and norms. There are major problems and challenges in the actual application and implementation of adopted laws and norms. Modern measures and trends of social policy are aimed at raising the level and establishing) non-institutional forms of care in local communities and developing a network of care for the elderly focused on the individual needs of the individual. Therefore, it is necessary to reform traditional forms of care for the elderly, expand existing programs and implement a new social protection scheme in the field of care for the elderly, that is, to approach the concept of active ageing and a holistic approach in planning and providing social services
CONSUMER SEGMENTATION AS A PREREQUISITE FOR MARKETING ACTIVITIES CREATION
No full textPravilna segmentacija potrošača može olakšati marketinškim stručnjacima izbor ciljane skupine kojoj će poduzeće plasirati svoje proizvode ili usluge. Svaka osoba ima različite potrebe i želje te različit oblik ponašanja. Stoga je glavni zadatak marketinškog stručnjaka da pronađe način na koji će svoje marketinške aktivnosti usmjeravati prema odabranom ciljanom segmentu. Na početku rada se obrađuju pojmovi vezani uz osnovne značajke segmentacije. Nakon toga, detaljno se opisuju osnovne vrste segmentacije. U radu se definira i objašnjava pojam ponašanja potrošača te čimbenici ponašanja potrošača. Također je dodatno obrađena tema marketinških aktivnosti u doba interneta. U radu su prezentirani rezultati empirijskog istraživanja na temu konzumacije piva među mlađom populacijom.Proper consumer segmentation can facilitate marketing professionals in selecting the target audience to whom the company will promote its products or services. Each person has different needs and desires, as well as different behavioral patterns. Therefore, the main task of a marketing professional is to find a way to focus their marketing activities towards the chosen target segment. Initially, the concepts related to the basic features of segmentation are addressed in the study. Afterwards, the basic types of segmentation are described in detail. The study defines and explains the concept of consumer behavior as well as the factors of consumer behavior. The topic of marketing activities in the era of the internet is also further explored. The study presents the results of empirical research on the consumption of beer among younger populations
THE USE OF EUROPEAN FUNDS ON THE EXAMPLE OF ŠIBENIK – KNIN COUNTY
No full textEuropska unija jedina je organizacija na svijetu koja se stalno mijenja i nadograđuje kao i politike u kojima djeluje stoga ju možemo definirati kao uniju jedinstvenu, međuvladinu i nadnacionalnu zajednicu europskih država, nastalu kao rezultat procesa suradnje i integracije koji je započeo davne 1951. i još uvijek traje. Danas unija broji 27 država članica i karakteriziraju je zajednička načela i vrijednosti kao temelj života u EU a to su sloboda, demokracija, vladavina prava te promicanje mira i stabilnosti.
Europska unija osigurava financijska sredstva za niz projekata i programa a dostupna su u različitim oblicima pa tako ističemo Šibenik kao primjer, među 10 gradova u Hrvatskoj koji je dobio značajan iznos (2,25%) od ukupno povučenih sredstava.The European Union is the only organization in the world that is constantly changing and upgrading, as well as the policies in which it operates, so we can define it as a union of a single, intergovernmental and supranational community of European states, created as a result of a process of cooperation and integration that began way back in 1951 and is still lasts. Today, the union has 27 member states and is characterized by common principles and values as the basis of life in the EU, namely freedom, democracy, the rule of law and the promotion of peace and stability. The European Union provides financial resources for a number of projects and programs and they are available in different forms, so we highlight Šibenik as an example, among the 10 cities in Croatia that received a significant amount (2.25%) of the total withdrawn funds
ANALYSIS OF FINANCIAL STATEMENTS WITH SPECIAL REFERENCE TO ANALYSIS USING RATIOS ON THE EXAMPLE OF ERICSSON NIKOLA TESLA D.D.
No full textKroz ovaj diplomski rad objasnit će se temeljni financijski izvještaji te promjene u strukturi financijskih izvještaja IT tvrtke Ericsson Nikola Tesla d.d. Posebna osvrt bit će na kretanju koeficijenata likvidnosti, zaduženosti, aktivnosti, profitabilnosti, ekonomičnosti, investiranja koji se prate analizom pomoću financijskih pokazatelja. Zaključak o uspješnosti poslovanja donijet će se temeljem financijskih izvještaja i provedene analize putem koeficijenata.This thesis will explain basic financial statements and changes in the structure of financial statements. Based on the financial statements of the IT company Ericsson Nikola Tesla d.d., a special focus will be on the movement of the ratios of liquidity, leverage, activity, profitability, economic, investment, which are monitored by analysis using financial ratios. The conclusion about the success of the business will be made on the basis of financial statements and the analysis carried out by means of ratios
Example of business process automation using the Microsoft Power Automate
No full textU radu će se upoznati s os novnim funkcionalnostima Power Automate a te svim opcijama koje
se nude. Potom će se proći sve vrste tokova koje postoje te kako će Power Automate utjecati na
poslovni svijet i koje promjene će se dogoditi. Zatim će se proći verzije Power Automatea te njegova skalabilnost. Zadnje će biti primjena Power Automatea s umjetnom inteligencijom te njegov budući razvoj s tim.This work will show and get acquainted with the basic functionalities of Power Automate and all
the options that are offered. It will then go over all the types of flows that exist and how Power
Automate will affect the business world and what changes will occur. Then it will go through the
versions of Power Automate and its scalability. The last will be the application of Power
Automate with artificial intelligence and his future developmen t with that