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TAX CONTROL AS A CONTROL OF TAX EVASION
No full textRad obuhvaća analizu provođenja poreznog kontrolinga, njegove metode i ulogu koju ima u
smanjivanju i sprečavanju svakog oblika porezne evazije. U prvom dijelu rada daje se prikaz
metoda, kojima se Porezna uprava kao jedan od ključnih aktera u suzbijanju porezne evazije,
koristi kako bi primjenom istih smanjila i stavila pod nadzor poreznu evaziju. Definiraju se
porezne evazije u svrhu shvaćanja zašto dolazi do istih ali i traženja mjera kako bi održala
porezna disciplina i kako bi prikupljanje javnih prihoda bilo što učinkovitije. Poseban naglasak
stavljen je na postupak provođenja fiskalizacije u prometu gotovinom i nadzoru kao obliku
poreznog kontrolinga, s obzirom da isti ima veliku ulogu u sprečavanju poreznih utaja,
opisujući sam tijek pripreme nadzora, odabir poreznih obveznika za obavljanje nadzora i sam
tijek nadzora. Na kraju se analiziraju rezultati provođenja nadzora postupka fiskalizacije u
prometu gotovinom i daje se zaključak o uspješnosti istog.The paper includes an analysis of the implementation of a tax control, its methods and role it
plays in reducing and preventing any form of a tax evasion. Thr first part of the paper presents
the methods used by the Tax Administration as one of the main actors in combating a tax
evasion in order to reduce and control a tax evasion. Tax evasions are defined in order to
understand why do they occur, but olso to seek measures to maintain a tax discipline and to
make public revanue collection as efficient as possible. A special emphasis was placed on the
procces of fiscalization in cash transactions and supervision as a form of a tax control, as it has
a major role in preventing a tax evasion, describing the course of preparation of supervision,
selection of the taxpayers to perform supervision and the course of supervision. Finnally, the
results of the supervision of the process of fiscalization in cash transactions are analyzed and
a conclusion is given on its success
DISCONTINUATION OF MEMBERSHIP IN POLITICAL PARTIES
No full textU temi prestanka članstva u političkim stranakama, govorit ćemo o tome kako nastaju
političke stranke, kako se razvijaju, kako mogu prestati te pod kojim uvjetima se ne mogu ni
osnovati, njihove statute, nastanak, napredovanje i prestanak u članstvu same političke
stranke, te utjecaj samih političkih stranaka na život državljana.In the topic of termination of membership in political parties, we will talk about how political
parties are formed, how they develop, how they can cease and under what conditions they can
not be founded, their statutes, emergence, advancement and termination of membership in
political parties, and impact political parties themselves on the lives of citizens
EU FUNDS
No full textUspostavom Europske zajednice za ugljen i čelik, Europske ekonomske zajednice te Europske
zajednice za atomsku energiju u Europi je započeo proces integriranja i suradnje europskih
država na području nuklearne energije te poljoprivrede i industrijskih proizvoda i što je
najvažnije početak uspostave mira i blagostanja za sve Europske građane. Sve većim širenjem
i produbljivanjem Zajednice došlo je do suradnje na sve više gospodarskih područja te uvođenja
novih politika kao primjerice socijalne politike i politike zaštite okoliša. Danas Europska unija
kao zajednica 27 država članica predstavlja federaciju koja svoje odnose gradi kroz monetarnu
politiku, poljoprivrednu, kohezijsku, socijalnu i gospodarsku politiku štiteći okoliš, potrošače i
razvijajući vanjsku politiku. Za ostvarenje navedenih politika uspostavljeni su fondovi
Europske unije koji svojim izdašnim sredstvima financiraju različite projekte u državama
članicama te potiču razvoj i suradnju država članica, a njihovo financiranje najviše je
usredotočeno na najsiromašnije regije i regije koje najviše zaostaju. Najveći izvor financiranja
projekata ostvaruje se kroz Europske strukturne i investicijske fondove (ESI fondovi) te kroz
Programe Europske unije. ESI fondovi dijele se na Europski fond za regionalni razvoj, Europski
socijalni fond, Kohezijski fond, Europski poljoprivredni fond za ruralni razvoj i Europski fond
za pomorstvo i ribarstvo. Europskim fondom za regionalni razvoj, Europskim socijalnim
fondom i Kohezijskim fondom podupire se ostvarenje ciljeva Kohezijske politike, dok su
Europski poljoprivredni fond za ruralni razvoj i Europski fond za pomorstvo i ribarstvo
namijenjeni ostvarenju ciljeva Zajedničke poljoprivredne politike. ESI fondovi predstavljaju
najveći dio proračuna Europske unije i karakterizira ih decentralizirani sustav upravljanja, a
namijenjeni su samo zemljama članicama. Programi Europske unije, za razliku od ESI fondova,
karakterizira centralizirani sustav upravljanja jer njima upravljaju institucije EU-a, a
namijenjeni su državama članicama i pridruženim zemljama koje su sklopile ugovore, odnosno
platile članarinu. Kako bi države članice mogle koristiti sredstva iz fondova moraju ispuniti
određena pravila i zakonodavne okvire, dok razina financiranja za svaku državu članicu ovisi o
iznosu bruto domaćeg proizvoda (BDP-a). Organiziranje, donošenje odluka i financijski
postupci u Europskoj uniji donose se na višegodišnjoj osnovi pa tako razlikujemo programska
i financijska razdoblja Europske unije. U svakom novom razdoblju Europska unija donosi nove
fondove i programe te nadograđuje već postojeće. Trenutno se nalazimo u financijskom
razdoblju 2021.-2027., a prethodilo mu je 2014.-2020. U ovome financijskom razdoblju
donesen je proračun koji će osigurati dosad najveći iznos sredstava od 1,8 bilijuna eura kojim će se
kroz fondove i Programe Unije financirati oporavak Europe od gospodarske i socijalne štete koju
je uzrokovala pandemija bolesti COVID-19 te potaknut prelazak na moderniju i održiviju
Europu.With the establishment of the European Coal and Steel Community, the European Economic
Community and the European Atomic Energy Community in Europe, the process of integration
and cooperation between European countries in the field of nuclear energy and agriculture and
industrial products has begun. Most importantly, it is the beginning of peace and prosperity for
all European citizens. With the increasing expansion and deepening of the Community, there
has been cooperation in more and more economic areas, also the introduction of new policies
such as social and environmental policies. Today, the European Union, as a community of 27
member states, is a federation that builds its relations through monetary policy, agricultural,
cohesion, social and economic policy, protecting the environment, consumers and developing
foreign policy. To implement these policies, European Union funds have been established,
which generously finance various projects in the Member States and encourage the
development and cooperation of Member States. Their funding is mostly focused on the poorest
and lagging regions. The largest source of project financing is realized through the European
Structural and Investment Funds (ESI Funds) and through the European Union Programs. The
ESI Funds are divided into the European Regional Development Fund, the European Social
Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the
European Maritime and Fisheries Fund. The European Regional Development Fund, the
European Social Fund and the Cohesion Fund support the achievement of Cohesion Policy
objectives, while the European Agricultural Fund for Rural Development and the European
Maritime and Fisheries Fund are intended to achieve the objectives of the Common Agricultural
Policy. ESI Funds represent the largest part of the European Union budget which are
characterized by a decentralized management system. They are intended only for Member
States. European Union programs, unlike ESI funds, are characterized by a centralized
management system because they are managed by the EU institutions, which are intended for
Member States and associated countries that have concluded agreements, ie paid membership
fees. In order for Member States to use the funds, they must comply with certain rules and
legislative frameworks, while the level of funding for each Member State depends on the
amount of gross domestic product (GDP). The organization, decision-making and financial
procedures in the European Union are adopted on a multi-annual basis, so we distinguish
between the programming and financial periods of the European Union. In each new period,
the European Union brings new funds and programs and upgrades existing ones. We are
currently in the financial period 2021-2027, preceded by 2014-2020. In this financial period, a
budget has been adopted to provide the largest amount of € 1.8 trillion to date to finance
Europe's recovery from the economic and social damage caused by the COVID-19 pandemic
through Union funds and programs which encourage the transition to a more modern and a
more sustainable Europe
ITALIANISMS IN DALMATIAN GASTRONOMY
No full textU radu je obrađena tematika talijanizama u dalmatinskoj gastronomiji. U prvom dijelu rada objašnjava se pojmovno određenje gastronomije, povijest hrane i njezin značaj te suvremeni trendovi u organizaciji kuhinje. Prehrana se razvija tijekom vremena kao rezultat društvenih i ekonomskih okolnosti koje se međusobno isprepleću stvarajući na taj način određene prehrambene navike. U drugom dijelu rada obrađuje se dalmatinska tradicionalna kuhinja koja obuhvaća zadarsko, šibensko, splitsko i dubrovačko područje te značaj i uloga tradicionalne kuhinje i prehrane. Tradicionalna hrana predstavlja hranu i jela koja se prenose generacijama ili se konzumiraju kroz mnoge generacije. U trećem dijelu rada obrađuje se povijesni razvoj upotrebe talijanizama, najčešće korištene riječi te budućnost i perspektive talijanizama u dalmatinskoj kuhinji. Povijesne okolnosti koje su utjecale na dalmatinski govor u kuhinji, talijanski utjecaj je unio veći broj talijanskih posuđenica, od kojih je samo nekoliko ušlo u standardni hrvatski jezik.The paper deals with the issue of Italianisms in Dalmatian gastronomy. The first part of the paper explains the conceptual definition of gastronomy, the history of food and its importance as well as the contemporary trends in the organization of kitchen in general. Nutrition has developed over time as a result of social and economic circumstances that intertwine, thus creating certain eating habits. In the second part of the paper, the Dalmatian traditional cuisine, which includes the Zadar, Sibenik, Split and Dubrovnik areas, and the significance and the role of traditional cuisine and nutrition are discussed. Traditional food represents food and dishes that are passed down or consumed over many generations. The third part of the paper deals with the historical development of the use of Italianisms, the most frequently used words, and the future and perspectives of Italianisms in the Dalmatian cuisine. Due to the circumstances that affected Dalmatian speech in the kitchen, the Italian influence introduced a large number of Italian loanwords, only a few of which entered the standard Croatian language
PINNA NOBILIS (THE NOBLE PEN SHELL) IN THE ADRIATIC SEA
No full textU završnom radu govori se o Jadranskom moru koje je dio Sredozemnog mora smješten između Balkanskog i Apeninskog poluotoka do Otrantskog tjesnaca na jugoistoku, biodivezitetu Jadranskog mora te zaštićenim područjima Jadranskog mora u zemljama koje ga okružuju. Poseban naglasak stavljen je na plemenitu perisku koja je ujedno najveći mediteranski školjkaš i endem Sredozemnog mora te najčuvenija mediteranska školjka, njeno nestajanje i ugroza te načini kako je došlo do njezinog izumiranja. Shvaćanjem ozbiljnosti situacije počele su se razvijati mjere te provoditi postupci zaštite plemenite periske i njezinog staništa u Jadranskom moru, ali i okolnim morima gdje je uočena. O plemenitoj periski i važnosti njezine zaštite izrađuju se projekti kako bi što je moguće više ljudi bilo uključeno i educirano.The final paper talks about the Adriatic Sea, a part of the Mediterranean Sea located in between the Balkan and Italian Peninsula to the Strait of Otranto in the southeast, about the biodiversity of the Adriatic Sea and the protected areas of the Adriatic Sea in the surrounding countries. A special emphasis is placed on the noble pen shell, which is not only the largest Mediterranean bivalve and the largest endemic species of the Mediterranean Sea, but also the most famous Mediterranean bivalve. The stress is also put on its disappearance and the threats posed to it along with the course that led to its extinction. Having realized the seriousness of the situation, measures and different procedures are being carried out in order to protect the noble pen shell and its habitat both in the Adriatic Sea and in the surrounding seas where it has been spotted. Projects are being initiated about Pinna nobilis and the importance of its preservation so that as many people as possible are being involved and educated
WEB E APPLICATION DEVELOPMENT USING JAVA SPRING FRAMEWORK
No full textZavršni rad obrađuje Java Spring platformu, kako teoretski, tako i praktično. Na početku se
definira razvojna okolina, povijest i razlog nastanka Spring platforme. Opisuju se osnovne
funkcionalnosti na kojima počiva Spring. Objašnjavaju se najvažnije značajke Spring
platforme, te se cjelokupno istraživanje primjenjuje na projektu koristeći Spring.The thesis deals with the Java Spring development framework, both theoretically and
practically. At the beginning, the development framework, history and reason for the creation
of the Spring framework are defined. The basic functionalities are described on which the
Spring framework rests. The most important features of the Spring environment are explained
and the overall research is applied to a project using Spring
THE IMPORTANCE OF FOOD IN HEALTH TOURISM
No full textZdravstveni turizam odnosi se na pružanje zdravstvenih usluga i njege te u isto vrijeme pružanje ugostiteljskih usluga i usluga u turizmu. Svrha ovog završnog rada je istražiti pojam zdravstvenog turizma i uloge hrane u zdravstvenom turizmu pregledom domaće i strane literature. Pregledom literature ustanovljeno je postojanje tri podvrste zdravstvenog turizma, a to su medicinski, wellness i lječilišni turizam. Također, ustanovljeno je postojanje određenih trendova koji utječu na potražnju i ponudu zdravstvenog turizma te dovodi do sve brže rastućeg uspjeha zdravstvenog turizma. Hrana i trendovi u prehrani usko su vezani za sve oblike turizma današnjice, pa tako i za zdravstveni turizam, što se očituje velikim obujmom dostupne literature i istraživanja na temu trendova u prehrani. U ovom završnom radu ističu se tri takva trenda, a to su vegetarijanska, mediteranska i paleo-prehrana. Naposljetku, donosi se zaključak o važnosti hrane kao neizostavnog dijela ponude zdravstvenog turizma današnjice.Health tourism is a form of tourism where people travel abroad in order to receive both medical and hospitality services. The purpose of this paper is to research the concepts of medical tourism and the importance of food in medical tourism, as found in foreign and domestic literature. By reviewing the literature, three subtypes of health tourism could be discovered, namely medicinal, wellness and health tourism. Furthermore, the existence of certain trends which influence the supply and demand for health tourism could be discovered, and those trends positively impact the success of health tourism. Food and dietary trends were also found to be related to the health tourism, which could be confirmed by reviewing the literature connecting the two concepts. In this paper three such dietary trends have been reviewed, and those are vegeterian, mediterranean and paleo-diet. Finally, a conclusion has been made that food is inextricably tied to the services offered in health tourism of today
IMPORTANCE OF INNOVATION MANAGEMENT
No full textTema ovog rada bila je značaj inovacijskog menadžmenta. Cilj ovog rada bio je pobliže objasniti pojam i vrste inovacija, te razvoj inovacijskih procesa i značaj inovacijskog menadžmenta. Ovaj završni rad sastoji se od tri dijela, prvog dijela koji pojmovno određuje inovacije, drugog o inovacijskom menadžmentu i trećeg koji objašnjava poticanje inovacija.The topic of this paper was the importance of innovation management. The aim of this paper was to explain in more detail the concept and types of innovation, as well as the development of innovation processes and the importance of innovation management. This thesis consists of three parts, the first part conceptually defines innovation, the second part is about innovation management and the third part explains the stimulation of innovation
STRATEGIC PLANNING IN THE COMPANY
No full textPoslovanje poduzeća ovisi o mnogo čimbenika, no jedan od najvažnijih čimbenika je dobra i kvalitetna strategija. Dobro osmišljena strategija i kvalitetna realizacija iste je prvi dio postizanja uspjeha poduzeća. Strateško planiranje jest definiranje onoga što neko poduzeće želi postići, odnosno jasno definiranje svih ciljeva, ali i načina na koje se to želi ostvariti. Najveću ulogu u ostvarenju svih strateških planova ima strateški menadžment koji je orijentiran na vanjsku okoline, ima jasnu viziju daljnjeg razvoja te nadzire ukupno poslovanje poduzeća. Cilj rada je prikazati što je to planiranje kao funkcija menadžmenta, strateško planiranje te na primjeru Maistra d.d. prikazati elemente strateškog planiranja.The operation of a company depends on mane factors, but one of the most important factors is a good and high-quality strategy. A well-designed strategy and its quality implementation is the first part of achieving company success. Strategic planning is the definition of what a company wants to achieve, apropos the clear definition of all goals but also the way in which it is to be achieved, namely strategy and plans. The biggest role in the realization of all strategic plans is played by strategic management which is dealt with by the top management of a particular business. The goal of this final paper is to show what planing as a function of managment and strategic planing on example of company in tourism are
MODERN BANKING ON THE EXAMPLE OF THE CROATIAN POSTAL BANK
No full textBanke kao financijske institucije nude različite financijske usluge, a njihova djelatnost sesastoji u posredovanju u novčanim i kreditnim poslovima. Razvojem novih tehnologija došlo je do značajnih promjena u svim granama gospodarstva pa tako i u bankarskom sektoru. Primjena informatičkih tehnologija u bankarstvu omogućila je brže i jednostavnije bankarsko
poslovanje te ponudu cijelog niza novih proizvoda i usluga. Suvremeno bankarstvo utemeljeno je na primjeni digitalizacije kod obavljanja bankarskih poslova. Iako donosi mnogo prednosti postoje i nedostaci koji se vide u rizicima kod korištenja interneta, a kojebanke nastoje riješiti primjenom najsuvremenijih sigurnosnih mjera. U radu je prikazan razvoj
suvremenog bankarstva, razlika između tradicionalnog i modernog bankarstva, samoposlužno bankarstvo, kanali distribucije suvremenog bankarstva, njegove prednosti i nedostaci, odnosno suvremeno bankarstvo općenito sa prikazom usluga suvremenog bankarstva na primjeru Hrvatske poštanske banke, dioničko društvo.Banks as financial institutions offer various financial services, and their activity consists in mediating money and credit transactions. The development of new technologies has brought about significant changes in all branches of the economy, including the banking sector. The
application of IT technologies in banking enabled faster and simpler banking operations andthe offer of a whole range of new products and services. Modern banking is based on the application of digitization in the performance of banking operations. Although it brings many
advantages, there are also disadvantages that can be seen in the risks of using the Internet, which banks try to solve by applying the most modern security measures. The paper presents the development of modern banking, the difference between traditional and modern banking,
self-service banking, distribution channels of modern banking, its advantages anddisadvantages, i.e. modern banking in general with a presentation of modern banking services on the example of Hrvatske poštanska banka, a joint-stock company