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    STANDARDS AND GUIDELINES FOR BETTER MANAGEMENT OF INFORMATION SYSTEMS

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    Sigurnost informacijskih sustava danas je od velike vaţnosti za svaku organizaciju, a razlog tomu je sve veća primjena informacijsko-komunikacijskih tehnologija. Smjernice i standardi za informacijsku sigurnost pomaţu organizacijama da što bolje i uĉinkovitije otklanjaju poteškoće i razne rizike kojima su svakodnevno izloţene.The security of information systems today is of great importance for every organization, and the reason for this is the increasing use of information and communication technologies. Information security guidelines and standards help organizations to better and more effectively address the difficulties and various risks to which they are exposed on a daily basis

    SALES TAX OF PROPERTY, INHERITANCE AND GIFTS

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    Porezi su svako prisilno davanje državi te jedan od prihoda države i u čitavom poreznom sustavu su najvažniji i najizdašniji javni prihod. Nameće ih država prilikom čega se ne dobiva nikakva protuusluga zauzvrat te nisu namjenski usmjereni. Porez mora plaćati svaka osoba, odnosno porezni obveznik, koja je kao takva određena zakonom kojim se uređuje pojedina vrsta poreza. Porez na promet nekretnina se plaća pri svakom stjecanju nekretnine. Porezni obveznik je stjecatelj nekretnine, a osnovica je tržišna vrijednost u trenutku nastanka obveze. Porez na nasljedstva i darove se plaća na gotov novac, novčane tražbine i vrijednosne papire (vrijednosnice), te pokretnine i naslijeđene ili darovanje nekretnine. Porezna stopa za nasljedstva i darove je 4% dok je za naslijeđene ili darovane nekretnine 3%Taxes are any forced giving to the state and one of the revenues of the state and in the entire tax system they are the most important and most generous public revenue. They are imposed by the state, during which no counter-service is received in return, and they are not purposefully directed. The tax must be paid by each person, the taxpayer, who as such is determined by the law governing a particular type of tax. Real estate transfer tax is paid upon each acquisition of real estate. The taxpayer is the acquirer of the real estate, and the base is the market value at the time the liability arises. Inheritance and gift tax is paid on cash, monetary claims and securities (securities), and movables and inheritances or real estate donations. The tax rate for inheritances and gifts is 4% while for inherited or donated real estate it is 3%

    ROAD SAFETY ON ROADS IN REPUBLIC OF CROATIA

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    Sigurnosti u prometu pridaje se veliko značenje u svim državama. Za sigurno odvijanje prometa važni su čovjek, vozilo i cesta. Na vozača utječu psihofizičke osobine i privremena stanja organizma. Vozilo ovisi o aktivnim i pasivnim elementima sigurnosti, a cesta ovisi o održavanju, kvalitetnom projektiranju i realizaciji prometnih rješenja. Nacionalnim programom sigurnosti na cestama u Republika Hrvatska teži se smanjiti broj stradalih u cestovnom prometu pa se poduzimaju brojne mjere. Iako je broj stradalih sve manji još nije na mjeri koja je definirana nacionalnim planom. Cestovna infrastruktura je modernizirana značajnim ulaganjima zadnjih godina i sanacijom opasnih mjesta na cestama poput željezničkih prijelaza što je uvelike pomoglo smanjenju stradalih u prometu na cestama. Policijski službenici obavljaju niz zadaća za vrijeme prometnih nesreća, prvenstveno očevid, a uz pomoć globalnog položajnog sustava, geografsko pozicioniranje prometnih nesreća gdje obavljaju očevid pojednostavit će detekciju opasnih mjesta na hrvatskim prometnicama. Stanje sigurnosti na cestama je malo lošije od prosjeka Europske Unije, pa je potrebno sprovoditi dodatne mjere za poboljšanje sigurnosti cestovnog prometa. Republika Hrvatska se pri tome može ugledati na Švedski model sigurnosti na cestama, jer Švedska spada u sam vrh po sigurnosti cesta u Europi. Njihov model Vision Zero o nula smrtnih slučajeva na cestama djeluje jako dobro pa su u samom vrhu prometne sigurnosti u Europi. Kako su i druge zemlje unutar Europske Unije prepoznale taj program Republika Hrvatska bi trebala slijediti njihov primjer.Traffic safety is given great importance in all countries. Man, vehicle and road are important for safe traffic. The vehicle depends on active and passive safety elements, and the road depends on maintenance, quality design amd implementation of traffic solutions. The National road safety program in the Republic of Croatia seeks to reduce the number of road deaths, so a number of measures are being taken. Altought the number of victims is decreasing, it is not yet to the extent defind by the national plan. Road infrastrukture has been modernized with significant investments in recent years and the remediation of dangerous places on roads such as railway crossings which has greatly helped to reduce road traffic casualties. Police officers perform a number of tasks during traffic accidents, primarily inspections, and with the help of global positioning system, the geographical positioning of traffic accidents where they perform inspections will simplify the detection of dangerous places on Croatian roads. The road safety situation is slighty worse than the European union average, so additional measures need to be implemented to improve road safety. The Republic of Croatia can imitate the Swedish model of road safety, because Sweden is one of the top in terms of road safety in Europe. Their Vision Zero model on zero road deaths works very well, so they are at the very top of traffic safety in Europe. As other countries within European union have recognized this program and Republic of Croatia should follow their example

    PERSONAL VEHICLE DYNAMICS CALCULATION

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    Vučni proračun vozila određuje granice mogućnosti cestovnog vozila. U to spadaju maksimalne brzine, snage i usponi koje vozilo može postići. Opisani su svi elementi jednog proračuna te potkrepljeni grafičkim prikazima. U to spadaju različiti otpori, snage, definicije vučne sile kao i idealna hiperbola vuče u ovisnostima o različitim parametrima. Izrađeni su pripadajući dijagrami, a cijeli proračun je izrađen u MS Excelu.The vehicle dynamics calculation determines the limits of the vehicle's capabilities. These include the maximum speeds, power, and climb that the vehicle can overcome. All elements of the calculation are described and supported by graphical representations. These include different resistances, forces, definitions of traction force as well as ideal traction hyperbola depending on different parameters of the road and speed. Each calculation is graphically supported, and the whole program was executed in MS Excel

    BIG DATA TECHNOLOGY

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    U radu ću objasniti što je tehnologija velikih podataka, koja je njena primjena u svijetu oko nas i primjere koji pomažu u olakšavanju rada u IT industriji te neke od njegovih prednosti. Opisat ću način rada velikih podataka i koja su znanja potrebna za rad u području tehnologije velikih podataka. Prikazati ću i analitiku korištenja velikih podataka u EU. Definirati ću značaj velikih podataka i kako oni poboljšavaju poslovanje u mnogim sektorima djelatnosti. Zatim ću objasniti na koji način se pohranjuju i obrađuju veliki podaci te funkcioniranje analitike velikih podataka. Za kraj ću naznačiti izazove s kojim se susreću veliki podatci te nabrojati par najistaknutijih velikih podataka.In my paper, I will explain what big data technology is, what it’s use is in the world around us and examples that help relieve work in the IT industry and some of it’s advantages. I will describe the mode of big data and what knowledge is needed to work in the field of big data technology. I will also present the analytics of the use of big data in the EU. I will also define the importance of big data and how it improves business in many sectors of the industry. Then I will explain how big data is stored and processed, and how big data analytics work. Finally, I will indicate the challenges faced by big data and list a few of the most prominent big data

    LEGAL FRAMEWORK IN PERFORMING STUDENT WORK

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    Obavljanje studentskih poslova se od 1996.godine temeljio na Pravilniku o posredovanju pri zapošljavanju redovitih studenata,a onda je 2018.godine donsesen Zakon o obavljanju studentskih poslova kojim je povećana minimalna studentska satnica i omogućen rad izvanrednim studentima. Pravni status studenta stječe se upisom na sveučilište,veleučilište i visokoj školi te mu se izdaju studentska iskaznica i isprave. Studenti obavljaju posao preko posrednika u kojem se moraju učlaniti,a trenutna minimalna studentska satnica iznosi 26,56 kn koja je donesena 2021. godine. Studentski ugovor studenti moraju podignuti prije početka obvaljanja posla osobno ili online putem. student koji je ostvario primitak veći od 15.000,00 kuna godišnje, ne smatra se uzdržavanim djetetom i roditelj nema pravo na uvećanje osnovnog osobnog odbitka,odnosno to pravo mu prestaje. Postupak inspekcijskog nadzora se pokreće po obavijesti izvođača, naručitelja posla ili posrednika. Predviđene su prekršajne sankcije u vidu novčanih kazni i zabrane obavljanja djelatnosti posredovanja do jedne godine.Since 1996, the performance of student work has been based on the Ordinance on mediation in the employment of full-time students, and then in 2018 the Law on Performing Student Affairs was passed, which increased the minimum student hourly rate and enabled part-time students to work. The legal status of a student is acquired by enrolling in a university, polytechnic and college, and he is issued a student ID card and documents. Students perform work through an intermediary in which they must join, and the current minimum student hourly rate is HRK 26.56, which was adopted in 2021. Students must pick up a student contract in person or online before starting work. a student who has earned more than HRK 15,000.00 per year is not considered a dependent child and the parent is not entitled to an increase in the basic personal allowance,this right stops. The inspection procedure is initiated upon the notification of the contractor, client or intermediary. Anticipated sanctions in the form of fines and a ban on performing mediation activities for up to one year are envisaged

    Human rights and fundamental freedoms

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    Najjednostavniji način za opis međunarodnog prava jest sustav koji je horizontalan. To je horizontalni sustav između ograničenog broja aktera, a ti akteri su države. U tom je smislu međunarodno pravo horizontalni sustav između država. Ovo se pravo prvenstveno temelji, iako ne i isključivo, na pristanku. Države se moraju složiti s onim pravilima kojima će se obvezivati. Važno je reći da to nije isključivo slučaj, ali je prvenstveno slučaj. Povijesno gledano, države su bile jedini akteri međunarodnog prava. U ovom radu cilj je bio dati širu paradigmu odnosa između međunarodnog prava i ljudskih prava, te su tako ključne postavke bile identificirati prirodu i izvore međunarodnog prava, a zatim razumjeti odnose koji postoje između međunarodnog prava i domaćeg prava i međunarodnog prava o ljudskim pravima i temeljnim slobodama, te posebno ispitati okolnosti koje opravdavaju dokidanje ljudskih prava zaštitom višeg dobra, kako to sugeriraju izazovi uslijedi pandemije Covid-19. Jedan od velikih doprinosa posebno međunarodnog prava o ljudskim pravima datira od 1945., dakle kraja Drugog svjetskog rata, kada je bilo ključno prepoznavanje uloge koju pojedinci igraju u međunarodnom društvu. Ideja da bi pojedinci trebali biti prepoznati od strane pravnog sustava koji regulira države zapravo je relativno nova. Člankom 3. Ustava Republika Hrvatske zaštitu ljudskih prava određuje kao najvišu vrednotu ustavnog poretka Republike Hrvatske. Velik broj ugovora koji jamče zaštitu i promociju ljudskih prava na globalnoj, međunarodnoj te regionalnoj razini ratificirala je Republika Hrvatska, a najvažniji od njih su: šest konvencija Ujedinjenih naroda o ljudskim pravima prema kojima postoji obveza izvještavanja ugovornim tijelima Ujedinjenih naroda, Europska konvencija o zaštiti ljudskih prava i temeljnih sloboda, sukladno odredbama Ustava dio su unutarnjeg pravnog poretka RH, po pravnoj snazi su iznad zakona te ih sudovi mogu neposredno primjenjivati kad odlučuju o pitanjima koja se tiču zaštite ljudskih prava pojedinaca. Globalna pandemija Covid-19 donijela je specifične postavke kada je u pitanju dosegnuti stupanj ljudskih prava i temeljnih sloboda, te se sve više govori o dokidanju ljudskih prava i temeljnih sloboda, radi zaštite pučanstva od zaraznih bolesti, pri čemu se u pitanje dovodi test proporcionalnosti.The simplest way to describe international law is a system that is horizontal. It is a horizontal system between a limited number of actors, and those actors are the states. In this sense, international law is a horizontal system between states. This right is based primarily, though not exclusively, on consent. States must agree to the rules to which they will commit themselves. It is important to say that this is not exclusively the case, but it is primarily the case. Historically, states have been the only actors in international law. In this paper, the aim was to give a broader paradigm of the relationship between international law and human rights, and so the key assumptions were to identify the nature and sources of international law and then understand the relationship between international law and domestic law and international human rights law and fundamental freedoms, and in particular to examine the circumstances justifying the abolition of human rights by the protection of the higher good, as suggested by the challenges posed by the Covid-19 pandemic. One of the great contributions of international human rights law in particular dates back to 1945, the end of World War II, when it was crucial to recognize the role that individuals play in international society. The idea that individuals should be recognized by the legal system governing states is actually relatively new. Article 3 of the Constitution defines the protection of human rights as the highest value of the constitutional order of the Republic of Croatia. A large number of treaties guaranteeing the protection and promotion of human rights at the global, international and regional levels have been ratified by the Republic of Croatia, the most important of which are: six United Nations human rights conventions, the European Convention on Human rights and fundamental freedoms, in accordance with the provisions of the Constitution are part of the internal legal order of the Republic of Croatia, are legally above the law and courts can directly apply them when deciding on issues concerning the protection of human rights of individuals. The Covid-19 global pandemic has brought specific settings when it comes to the degree of human rights and fundamental freedoms, and there is increasing talk of abolishing human rights and fundamental freedoms to protect the population from infectious diseases, calling into question the proportionality test

    OFFER OF FUNCTIONAL BEVERAGES AS A COMPETITIVE ADVANTAGE IN HOSPITALITY

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    Povezanost između prehrane i zdravlja rezultirala je stvaranjem koncepta funkcionalne hrane. Mnogim znanstvenim istraživanjima dokazani su benefiti funkcionalne hrane na zdravlje čovjeka. Zdrava prehrana postaje sve popularnija kod potrošača i to je jedan od glavnih snaga za rast tržišta funkcionalnih napitaka, a u budućnosti se predviđa povećanje potrošnje funkcionalnih napitaka zbog pandemije uzrokovane COVIDOM 19. Funkcionalni napitci najčešće se reklamiraju kao napitci bogati vitaminima i mineralima koji utječu na poboljšanje narušenog imuniteta. Mliječni napitci koji sadrže probiotike vrlo su popularni jer je dokazano da pomažu pri obnavljanju crijevne mikroflore nakon antibiotika čija prekomjerna konzumacija predstavlja veliki problem u svijetu. Veoma bitna stavka za koncept funkcionalnih napitaka je predviđanje potreba potrošača te njihovo razumijevanje mogućnosti koje funkcionalni napitci nude.The connection between diet and health has resulted in the creation of the concept of functional food. Many scientific studies have proven the benefits of functional foods on human health. Healthy eating is becoming increasingly popular with consumers and is one of the main forces for the growth of the functional beverage market, in the future it is predicted to increase the consumption of functional beverages due to the COVID 19 pandemic. Functional drinks are most often advertised as drinks rich in vitamins and minerals that affect the improvement of impaired immunity. Milk drinks containing probiotics are very popular because they have been proven to help restore the intestinal microflora after antibiotics whose excessive consumption poses a major problem in the world. A very important item for the concept of functional beverages is anticipating the needs of consumers and their understanding of the possibilities that functional beverages offe

    HISTORICAL CONTEXT OF THE EUROPEAN INTEGRATION BEGINNINGS

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    Iako su se ideje o europskom ujedinjenju javljale još u 17. stoljeću, proces europskih integracija započeo je nakon Drugog svjetskog rata. Stoljećima su europske države ratovale za prevlast i zaštitu nacionalnih interesa što je dovelo do dva svjetska rata s ogromnim razornim učincima. Završetkom Drugog svjetskog rata u Europi je uskoro započelo doba hladnog rata koji se očitovao kroz interesne i ideološke podjele između dvaju blokova tzv. Istočnog i Zapadnog bloka. U takvim uvjetima podjela, javljaju se pojedinci i grupe koji snažno zagovaraju europsko jedinstvo, pomirenje i suradnju između država Zapadne Europe kako bi se pokrenuo razvoj gospodarstva i kako bi se međusobno zaštitile od prijetnji s Istoka. Samo međusobnom suradnjom ne bi puno postigle da im nije bilo podrške SAD-a koji je kroz Marshallov plan pružio financijsku pomoć za obnovu i dao podršku u procesima integracije. Pobornici procesa europske integracije zagovarali su različite modele ujedinjenja, a među njima su najistaknutiji unionisti i federalisti. Među federalistima se ističe Jean Monnet koji je razvio sektorski pristup integracije i zalagao se za supranacionalni karakter institucija buduće Zajednice. Prva takva supranacionalna zajednica nastaje 1951. sklapanjem Pariškog ugovora između šest zemalja osnivačica Francuske, Njemačke, Italije, Belgije, Nizozemske i Luksemburga. Iste su države 1957. osnovale još dvije supranacionalne zajednice Europsku ekonomsku zajednicu i Europsku zajednicu za atomsku energiju. Cilj EEZ-a bilo je stvaranje carinske unije i zajedničkog tržišta. Europsko integriranje započelo je u pojedinim sektorima i postupno se sve više širilo na nova područja suradnje. Kasnije se sve tri zajednice zajedno nazivaju Europske zajednice, a stupanjem Ugovora o Europskoj uniji 1993., formalno je uspostavljena Europska Unija. Proces integracije istodobno se provodio u dva smjera produbljivanjem integracije i proširivanjem integracije. Tako se s početnih 6 država članica, kroz šest krugova proširenja Europska unija proširila na 27 država članica.Although the ideas about the European unification appeared even in the 17th century, the process of European integration began after The World War II. For centuries European countries waged war for the predominance and for protection of national interests, what led to two world wars and their enormous destructive effects. With the end of The World War II, the cold war period began, which manifested through divided interests and ideologies between the two blocs, the so called Eastern and Western bloc. Amidst such division, individuals and groups appear who strongly advocate for the European unity, reconciliation and collaboration between the countries of Western Europe in order to initiate economic development and to protect each other from the threats from the East. The sole mutual collaboration wouldn't achieve much were it not for the support from the USA, which offered financial help for the recovery and supported integrative process through Marshall Plan. The supporters of the process of European integration advocated for different models of unification, amongst which the most prominent were the unionists and federalists. Among the federalists, Jean Monnet stood out with his sectoral approach to integration and advocated for supranational institutions of the future Community. The first such supranational community was founded in 1951 by the signing of the Paris Treaty by the six founding countries France, Germany, Italy, Belgium, the Netherlands and Luxembourg. The same countries founded two supranational communities more in 1957, the European Economic Community and the European Atomic Energy Community. The goal of the European Economic Community was to form Customs Union and Common Market. The European integration started in some sectors and gradually spread onto the new areas of collaboration. Later on, all three communities are named together The European Communities, and when The Treaty on European Union became effective in 1993, The European Union was formally established. The integrative process was simultaneously implemented in two directions, deepening of integration and the expansion of integration. Therefore, the European Union spread to 27 member states from 6 member states in the beginning and through six circles of expansion

    COST AND BENEFIT ANALSIS ON THE EXAMPLE OF “STUDENT DORMITORY PALACIN”

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    U ovom završnom radu definirat će se analiza troškova i koristi, njena svrha, podjela i na praktičnom primjeru će se izvršit analiza. Analiza troškova i koristi naziv je za analitičku metodu koja omogućuje procjenu opravdanosti ulaganja za nositelja projekta i društvo temeljem očekivanih financijskih i ekonomskih učinaka tijekom izgradnje i životnog vijeka. Analiza troškova i koristi sastoji se od financijske analize koja gleda financijsku isplativost samog projekta i ekonomske analize koja gleda koji utjecaj sam projekt ima na društvo bilo pozitivan ili negativan. Kao praktični primjer izvršit će se analiza troškova i koristi na temelju Studentskog doma Palacin te će se svi dobiveni rezultati interpretirati.In this graduation thesis, cost-benefit analysis will be defined, its purpose, division, and an analysis will be performed on a practical example. Cost-benefit analysis is the name for an analytical method that allows the assessment of the justification of the investment for the project holder and the company based on the expected financial and economic effects during construction and service life. The cost-benefit analysis consists of a financial analysis that looks at the financial viability of the project itself and an economic analysis that looks at what impact the project itself has on society whether positive or negative. As a practical example, a costbenefit analysis will be performed on the project Palacin Student Dormitory and all the results obtained will be interpreted

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