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INVESTMENT PROJECTS IN NAUTICAL TOURISM IN THE REPUBLIC OF CROATIA
No full textZahvaljujući prirodnim resursima, vjerojatno najljepšoj razvednoj obali i otocima na svijetu nije neobična činjenica da je površinski malena Hrvatska jedna top destinacija u nautičkom turizmu. Jedna tvrtka posebno je zaslužna za to jer je prenijela iskustvo od preko 30 godina i ugradila ga u ponudu s kojom ostvaruje uspješan financijski rezultat. Tvrtka ACI d.d. bila je pojam nautičkog turizma nekada te je to i danas. Osim za marinu ACI, u radu su istraženi glavni investicijski projekti za još nekoliko odabranih luka nautičkog turizma te je napravljena analiza i usporedba ključnih pokazatelja njhova poslovanja. Zaključeno je da su ukupni prihodi i financijski pokazatelji u uzlaznom kretanju, izuzetak je 2020. godina u kojoj je bila stagnacija radi uzrokovane pandemijom bolesti COVID-19. Također je broj kretanja broja zaposlenosti u uzlanom trendu u svim županijama. Investicijska klima je dobra za potencijalne ulagače.Thanks to natural resources, probably the most beautiful indented coast and islands in the world, it is not an unusual fact that superficially small Croatia is one of the top destination in nautical tourism. One company is particular in deserving of this because it has transferred over 30 years of experience and incorporated it into an offer with which it achieves a successful financial result. The company ACI d..d. was the basis of nautical tourism in the past and it is still today. In addition to the ACI marina, the main investment projects for several other selected ports of nautical tourism were investigated in the paper, and an analysis and comparison of the key indicators of their operations was made. It was concluded that the total income and financial indicators are on the upward trend, the exeption is the Year 2020., which was stagnant due to the pandemic of the disease COVID-19. There is also an upward trend in the employment rate in all counties. The investment climate is good for potential investors
DEVELOPMENT OF THE TURISTICA PRODUCT IN HOTEL INDUSTRY
No full textMarketing je način odnosno proces upravljanja tržištem gdje se nadomiruju vlastite potrebe određenim proizvodima ili uslugama. Često poistovjećuje sa prodajom i oglašavanjem, a jedan je od najbitnijih elemenata prodaje u ugostiteljstvu i hotelijerstvu. Potrošači na tržištu imaju ključnu ulogu jer proizvođači odabiru ciljano tržište prilikom pozicioniranja proizvoda i usmjeravaju se na želje i potrebe potrošača. Svako poduzeće koristi svoj marketinški miks, odnosno djeluju sukladno pravilu 4P- proizvod, cijena, disribucija, promocija. Izrađuju i upravljaju svojim proizvodima i i određuju cijene prema konkurentima, potom se putem distribucijskih kanala promoviraju na tržištu. Analiza turističko priozvoda na primjeru hotelskog naselja Amadria Park Šibenik prikazuje kako su usluge neopipljive, nerazdvojne, varijabilne i prolazne. Uz pružanje osnovnog turističkog proizvoda- usluga, pružaju se i dodatne usluge kako bi cjeloukupna usluga bila kompletna.Marketing is a way or process of market management where one's own needs are met with certain products or services. It is often identified with sales and advertising, and it is one of the most important elements of sales in the catering and hotel industry. Consumers in the market play a key role because manufacturers choose the target market when positioning their products and focus on the wishes and needs of consumers. Every company uses its own marketing mix, that is, it operates in accordance with the 4P rule - product, price, distribution, promotion. They make and manage their products and set prices according to competitors, then promote themselves on the market through distribution channels. The analysis of the tourist product using the example of the Amadria Park Šibenik hotel complex shows that services are intangible, inseparable, variable and fleeting. In addition to providing the basic tourist product-service, additional services are also provided to make the entire service complete
THE CROATIAN TAX SYSTEM
No full textPorezni sustavi postoje od drevnih civilizacija. Porezi su se u početcima ubirali u naturalnim a kasnije razvojem sustava se ubiru u financijskim davanjima. Struktura poreznih sustava se razlikuje od zemlje do zemlje. Današnja struktura poreznog sustava RH se razvijala dugi niz godina, te je prolazila brojne reforme. Valja izdvojiti najvažniji poreze u poreznom sustavu a to su porez na dodanu vrijednost, porez na dobit i porez na dohodak. Svaki od tih poreza doživio je brojne reforme. Porezna evazija je vidljiva u svakom poreznom sustavu, u našem iznosi gotovo 30% BDP-a.Tax systems have existed since ancient civilizations. In the beginning, taxes were collected in kind, and later, with the development of the system, they were collected in financial contributions. The structure of tax systems differs from country to country. Today's structure of the tax system of the Republic of Croatia has been developing for many years and has undergone numerous reforms. The most important taxes in the tax system should be singled out, namely value added tax, profit tax and income tax. Each of these taxes has undergone numerous reforms. Tax evasion is visible in every tax system, in ours it amounts to almost 30% of GD
RIGHTS AND DUTIES OF TAXPAYERS IN TAX PROCEDURE
No full textPrava i obveze poreznih obveznika u poreznom postupku se klasificiraju na više vrsta. Postoji dostatan broj prava na koje poreznik ima pravo njihovog iskorištavanja. To se odnosi na razna prava, koja služe svim osobama, tj. poreznim obveznicima, da iskoriste ta ista prava, kako im ista ta ne bi bila uskraćena. U radu, prava se protežu od samog prava sudjelovanja u poreznom postupku, preko prava koja se odnose na očitovanje, prava na povrat u prijašnje stanje, prava na žalbu i sl., sve do prava na pokretanje upravnog spora. Osim prava, imamo i obveze koje su nametnute poreznim obveznicima, a one i same po svojoj „prirodi“ navode porezne obveznike kako i koje obveze moraju ispunjavati. Osim razrade spomenute teme, kroz rad se još spominju i opći pojmovi poreza, poreznog obveznika, poreznog tijela i poreznog prava. To je sve stvorilo jednu čvrstu uvertiru za razradu teme, te je stvorilo dobre osnove za uspješno obrađivanje zadane teme.
(The rights and obligations of taxpayers in the tax procedure are classified into several types. There are a sufficient number of rights that the taxpayer can use. This refers to various rights, which serve all persons, i.e. legally bound persons, to use these same rights, so that these same rights are not denied to them. In work, we have rights that extend from the right to participate in the tax procedure, through rights related to observation, the right to return to the previous state, the right to appeal, etc., all the way to the right to initiate an administrative dispute. Along with rights, we also have obligations that are imposed on taxpayers, and those obligations themselves, by their "nature", indicate taxpayers how and which obligation they must fulfill. In addition to the elaboration of the mentioned topic, the work also mentions the general concepts of tax, taxpayer, tax authority and tax law. All of this created a solid overture for the development of the topic, and created good foundations for the successful treatment of the given topic
THE CHILD'S RIGHT TO CARE FOR HEALTH AND LIFE
No full textU radu je prikazan niz zakona, pravilnika i propisa kojim se štite prava djeteta. Kada se donose zakoni i druge odluke koje se tiču djece, važno je da u prvom redu se oni odnose na zaštitu djetetovih prava i dobrobiti. Roditelji su najvažniji segment u djetetovom životu čija je dužnost omogućiti djetetu osnovna prava. Među temeljnim pravima djeteta je roditeljska skrb za zdravlje i život, no postoji sve više slučajeva gdje su roditelji lišeni roditeljske skrbi ili im je oduzeta. Bez obzira kakvi ishodi bili, svima, djeca trebaju biti na prvom mjestu.The paper presents a series of laws, ordinances and regulations that protect the rights of children. When laws and other decisions concerning children are made, it is important that they primarily concern the protection of the child's rights and well-being. Parents are the most important segment in a child's life whose duty it is to provide the child with basic rights. Among the fundamental rights of a child is parental care for health and life, but there are more and more cases where parents are deprived of parental care or it is taken away from them. Regardless of the outcome, children should come first for everyone
SPECIAL INSTITUTIONS FOR SUPERVISION OF CONSTITUTIONALITY AND LEGALITY IN THE REPUBLIC OF CROATIA
No full textUslijed povijesnog razvoja institucionalizacije, te promicanja i zaštite ljudskih prava i temeljnih sloboda čovjeka usporedno se, osim temeljnih, razvijaju i posebne institucije za nadzor ustavnosti i zakonitosti, koje svoje početke vežu za pojavu prvog justitiae ombudsman, institucije parlamentarnog povjerenika za zaštitu prava građana pred državnom upravom i drugim oblicima vlasti, prvi put ustavno uspostavljene švedskim Ustavom iz 1809. godine. Nakon II. svjetskog rata institucija ombudsmana počela se širiti ponajprije u današnjim demokratskim europskim državama, potom i širom svijeta, a kako se u svom razvoju s vremenom prilagođavala potrebama različitih sredina, ta je institucija danas u ovom ili nekom drugom obliku prisutna u velikom broju država s posve različitom kulturnom, političkom i pravnom tradicijom, odnosno s različitim pravnim i političkim uređenjem. Uslijed naglog civilizacijskog iskoraka, te zbog sve šireg spektra ljudskih sloboda i prava koje je potrebno štititi, tijekom novije povijesti ukazuje se potreba za uspostavljanjem i drugih posebnih institucija koje bi dodatno kontrolirale i regulirale odnose između države i pojedinca, sve u cilju zaštite mnogobrojnih ljudskih prava i sloboda koja bi mogla biti povrijeđena od strane nositelja vlasti.As a result of the historical development of institutionalization, and the promotion as well as protection of human rights and fundamental human freedoms, in addition to the basic ones, special institutions for the supervision of constitutionality and legality are also being developed, which trace their beginnings to the appearance of the first justitiae ombudsman, the institution of the parliamentary commissioner for the protection of citizens' rights before the state administration and other forms of government, first constitutionally established by the Swedish Constitution of 1809. After World War II, the institution of the ombudsman began to spread primarily in today's democratic European countries, followed ba the rest of the world, in its development over time it adapted to the needs of different environments, this institution is present today in one form or another in a large number of countries with completely different cultural, political and legal traditions, i.e. with different legal and political arrangements. Due to the sudden advancement of civilization, in addition to the ever-widening spectrum of human freedoms and rights that need to be protected, during recent history there has been a need to establish other special institutions that would additionally control and regulate relations between the state and the individual, all with the aim of protecting numerous human freedoms and rights that could be violated by the authorities
THE ROLE OF CONTROLLING IN INCREASING EFFICIENCY - THE EXAMPLE OF THE COMPANY PODRAVKA D.D
No full textPoduzeće Podravka d.d. je hrvatska prehrambena i farmaceutska tvrtka sa sjedištem u
Koprivnici. Osnivači su poduzetnici Matija i Marijan Wolf. Pravodobne kvalitetne
informacijske podloge mogu itekako utjecati na djelotvorno odlučivanje i učinkovitost
upravljanja procesima. Istraživanje rada je bazirano na primjenu funkcije kontrolingu u svrhu
povećanja efektivnosti i efikasnosti poslovanja, te na koji način kontroling može pridonijeti
uspješnom obavljanju menadžerske funkcije. Iako poduzeća mogu funkcionalno poslovati bez
kontroling, njegovo uvođenje i pravilno korištenje može značajno pridonijeti boljim rezultatima
u poslovanju. Kontroling djeluje u svim segmentima poduzeća kao savjetnik. Ako je
menadžment dovoljno zainteresiran za obostranu suradnju i prihvati informacije i savjete koje
dobije od kontrolera, poduzeće može povećati učinkovitost poslovanja. Za prikaz efektivnosti
i efikasnosti poslovanja radit će se analiza financijskih pokazatelja.The company Podravka d.d. is a Croatian food and pharmaceutical company based in
Koprivnica. The founders are entrepreneurs Matija and Marijan Wolf. Timely quality
information bases can greatly influence effective decision-making and the efficiency of process
management. The research work is based on the application of the controlling function in order
to increase the effectiveness and efficiency of business, and how controlling can contribute to
the successful performance of the managerial function. Although companies can operate
functionally without controlling, its introduction and proper use can significantly contribute to
better results in business. Controlling acts as a consultant in all segments of the company. If the
management is sufficiently interested in mutual cooperation and accepts the information and
advice it receives from the controller, the company can increase the efficiency of operations.
An analysis of financial indicators will be done to show the effectiveness and efficiency of the
business
SALARIES OF EMPLOYEES IN LOCAL AND REGIONAL SELFGOVERNMENT UNITS
No full textLokalna samouprava smatra se temeljem demokratskog političkog sustava, a ona se ostvaruje
preko neposrednih lokalnih izbora gdje građani biraju svoja lokalna i područna (regionalna)
predstavnička tijela i lokalne dužnosnike koji se izabiru za obavljanje dužnosti u jedinicama
lokalne i područne (regionalne) samouprave. U tim jedinicama lokalne i područne (regionalne)
samouprave upravne, stručne i ostale poslove obavljaju službenici i namještenici. Službenici
obavljaju upravne i stručne poslove iz djelokruga tijela u kojem rade, a namještenici obavljaju
prateće i pomoćne poslove. Zakonom o plaćama u lokalnoj i područnoj (regionalnoj)
samoupravi su propisana mjerila za određivanje plaća i naknada župana, gradonačelnika i
općinskih načelnika te njihovih zamjenika (lokalnih dužnosnika) kao i plaća službenika i
namještenika u upravnim odjelima i službama jedinica lokalne i područne (regionalne)
samouprave.Local self-government is considered the foundation of a democratic political system, which is
realized through direct local elections where citizens choose their local and regional
representative bodies and local officials elected to perform duties in units of local and regional
self-government. In these units of local and regional self-government, administrative, expert
and other activities are performed by officials and employees. Officials perform administrative
and professional tasks within the scope of the bodies in which they work, and employees
perform accompanying and auxiliary tasks. The Act on salaries in local and regional selfgovernment prescribes the criteria for determining the salaries and benefits of county prefects,
mayors and municipal mayors and their deputy (local officials), as well as the salaries of
officials and employees in administrative departments and services of local and regional selfgovernment unit
ELECTRIC CARS
No full textRazvoj električnih automobila doživio je velike promjene kroz povijest unatoč nizu tehnoloških poteškoća ponajviše vezanih uz razvoj baterija. Razvijene su se nove vrste automobila s novim tehnološkim, eksploatacijskim i ekološkim značajkama, a sve u cilju zaštite ekološkog sustava, smanjenja emisije ispušnih plinova i buke i očuvanja neobnovljivih izvora energije. Električni automobili nude veću energetsku iskoristivost u odnosu na konvencionalna vozila pogonjena fosilnim gorivima. Razvoj baterija električnih automobila je u posljednjih nekoliko godina napredovao što je doprinijelo dometu kretanja i autonomiji vozila. Osim navedenog, razvoja baterija utječe i na razvoj infrastrukture električnih punionica bilo kod kuće ili na javnim mjestima. Broj električnih vozila u proteklih nekoliko godina raste, a smanjuje se broj vozila s
unutarnjim izgaranjem. Svjetske kompanije izrađuju nove modele električnih vozila i uklanjaju nedostatke. Električna vozila imaju značajnu ulogu u ekološkom sustavu i sustavu mobilnosti te zauzimaju važno mjesto u automobilskoj industriji i u svakodnevnom životu.The development of electric cars has undergone major changes throughout history despite a
number of technological difficulties mostly related to the development of batteries. New types
of cars have been developed with new technological, operational and environmental features,
all with the aim of protecting the ecosystem, reducing exhaust and noise emissions and
preserving non-renewable energy sources. Electric cars offer higher energy efficiency
compared to conventional fossil fuel-powered vehicles. The development of electric car
batteries has advanced in recent years, which has contributed to the range of motion and
autonomy of vehicles. In addition to the above, the development of batteries also affects the
development of the infrastructure of electric chargers either at home or in public places. The
number of electric vehicles has been growing over the past few years, and the number of internal
combustion vehicles has been declining. World companies are making new models of electric
vehicles and eliminating shortcomings. Electric vehicles play a significant role in the ecosystem
and mobility system and occupy an important place in the automotive industry and in everyday
life
BCG MATRIX OF INDUSTRIAL GROWTH AND MARKET SHARE
No full textTema ovog rada je BCG matrica industrijskog rasta i tržišnog udjela. Rad obrađuje strategiju
kao pojam, karakteristike, proces, te faze razvoja strateškog menadžmenta. Također, u radu je
obrađeno pet generičkih konkurentskih strategija koje su od velike važnosti za uspješno
konkuriranje i ostvarivanje konkurentske prednosti nad konkurentima. Nadalje, važno je za
istaknuti da na temelju tri osnovne razine menadžmenta razlikujemo i tri razine strategija, a to
su: korporacijska strategija koja se odnosi na razinu poduzeća, poslovna strategija koja se
odnosi na razinu poslovne jedinice poduzeća, te funkcijska strategija koja se odnosi na razinu
poslovnih funkcija. U radu je obrađena cjelina koja se bavi isključivo portfolio strategijom, vrši
alokaciju i raspodjeljuje sredstva grupe između različitih poslovnih jedinica s osnovnim ciljem
da se ubrza postizanje strateških poduzetničkih ciljeva grupe. Kao posebna cjelina obrađena je
BCG matrica industrijskog rasta i tržišnog udjela, te je detaljno analizirano poduzeće Podravka
d.d., kao i portfolio analiza BCG matrice poduzeća Podravka d.d.The topic of this paper is the BCG matrix of industrial growth and market share. The paper
deals with strategy as a concept, characteristics, process, and stages of strategic management
development. Also, the study includes five generic competitive strategies which are of extreme
importance for successful competition and achieving a competitive advantage over its
competitors. Furthermore, it is important to point out that based on the three basic levels of
management, we also distinguish three levels of strategy, that are: corporate strategy related to
the level of the company, business strategy related to the level of business units of the company
and functional strategy related to the level of business functions. The paper deals with the unit
that deals exclusively with portfolio strategy, allocates and distributes the group's assets
between different business units with the basic goal of accelerating the achievement of the
group's strategic entrepreneurial goals. The BCG matrix of industrial growth and market share
was processed as a separate unit, and the company Podravka d.d. was analyzed in detail, as well
as the portfolio analysis of the BCG matrix of the company Podravka d.d