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Analysis of the basic financial statements on the example of selected retail chains
U radu je prikazana analiza poslovanja trgovačkih lanaca Lidl, SPAR i TOMMY u razdoblju
od 2008. do 2019. godine. Cilj rada bio je usporediti podatke iz financijskih izvještaja te
donijeti zaključke o uspješnosti poslovanja odabranih poduzeća. Analiza je provedena na
temelju podataka koje poduzeća predaju državnoj financijskoj agenciji FINA. Prikupljeni
podaci iz izvještaja prikazani su u grafovima i tablicama, a zatim su pojedinačno i usporedno
analizirani. U promatranom su razdoblju analizirani račun dobiti i gubitka, bilanca te
financijski pokazatelji poduzeća čija je analiza dovela do određenih zaključaka. Usporedna je
analiza pokazala kako sve tri tvrtke konstantno ulažu u svoj razvoj i napredak kako bi se mogle
širiti na tržištu te tako steći što veći tržišni udio. Na tom putu zauzimaju različite strategije pa
tako postižu i različite rezultate poslovanja. Najpovoljnije rezultate pokazalo je poslovanje
tvrtke Lidl koja je sad već stabilno poduzeće s provjerenom kvalitetom proizvoda. TOMMY
kao jedina od tri navedene tvrtke koja dolazi iz Hrvatske ima visoki rast prihoda od prodaje iz
godine u godinu, ali pokazuje znakove mogućih problema u budućem poslovanju zbog izrazito
niske glavnice. Iako posluju s dobiti moraju biti oprezni s njezinom raspodjelom u budućim
poslovnim godinama. Tvrtka SPAR, iako ostvaruje visoke prihode od prodaje, nalazi se u
najnepovoljnijoj poziciji. Iz godine u godinu ostvaruje gubitke, stoga je potreban početak
ostvarivanja dobiti kako bi tvrtka mogla unovčiti ulaganja u rast i razvoj poduzeća u narednim
godinama. Povremene analize poslovanja na temelju financijskih izvještaja ukazale bi
poduzećima na propuste u poslovanju i mjesta za poboljšanja. Na taj bi način bili doneseni
zaključci za kvalitetnije i ekonomičnije poslovanje poduzeća u budućnosti.The paper presents an analysis of the operations of Lidl, SPAR and TOMMY retail chains in
the period from 2008 to 2019. The aim of the paper was to compare the data from the financial
statements and draw conclusions about the business performance of selected companies. The
analysis was conducted on the basis of data submitted by companies to the state financial
agency FINA. The collected data from reports were presented in graphs and tables, which were
then analyzed individually and compared to each other. In the observed period, the profit and
loss account, balance sheet and financial indicators of companies were analysed and the
analysis led to certain conclusions. The comparative analysis showed that all three companies
are constantly investing in their development and progress in order to be able to expand the
market so they take as much market share as possible. Along the way, they took different
strategies and achieved different business results. The best results are shown by Lidl, which is
now a stable company with proven product quality. TOMMY, as the only one of the three
companies with headquarters in Croatia, has high growth in sales revenue each year, but shows
signs of possible problems in future due to extremely low principal. Although they operate with
profit they must be careful with its distribution in the future. SPAR has higher sales revenues,
but it is in the most unfavorable position. It makes losses each year, so it is necessary to start
making a profit so that the company can invest in the growth and development of the company
in the future. Periodic business analyzes based on financial reports would help companies to
indicate business failures and areas for improvement. Also, conclusions would be drawn for
better and more economical business operations in the future
Proposals for improving crowdfunding campaign management
Tijekom posljednjeg desetljeća, pod utjecajem globalizacije tržišta i nedostatka fleksibilnosti tradicionalnih financijskih izvora, crowdfunding postaje sve utjecajniji financijski i marketinški alat na tržištu. Zbog njegove jedinstvene sposobnosti istraživanja tržišta i testiranja ideja te niskoj razini rizika, veliki broj poduzetnika se okreće ovom načinu financiranja. Iako je potencijal crowdfundinga još neiskorišten u Republici Hrvatskoj, njegova popularnost raste zahvaljujući olakšanom pristupu globalom tržištu, ali i zbog utjecaja pandemije COVID-19 na poslovanje. Ovaj specijalistički diplomski stručni rad ima za cilj istražiti proces pripreme ideja i crowdfunding kampanje u svrhu njegova poboljšanja. Prikazani proces crowdfundinga sastoji se od pet faza, a na temelju provedenog istraživanja definirane su kritične točke i prijedlozi kako poboljšati proces upravljanja kroz smanjenje njihova utjecaja. U radu su obuhvaćeni čimbenici koji utječu na odabir modela crowdfundinga, crowdfunding platforme te pripreme kampanje, kao i primjeri dobre prakse, u cilju identifikacije kritičnih točaka i generiranja prijedloga za poboljšanje procesa.During the past decade under the influence of market globalisation and the lack of flexibility of traditional financial sources, crowdfunding has become an increasingly influential financial and marketing tool in the global market. Due to its unique ability of market research and testing ideas, along with the low level of risk, a large number of entrepreneurs are turning to this method of financing. Although the potential of crowdfunding is still untapped in the Republic of Croatia, its popularity is growing thanks to the expansion of the market but also to the effects of COVID-19 pandemic on business. This specialist master's thesis aims to explore the process of collecting ideas and preparing crowdfunding campaigns in order to improve it. The paper defines the crowdfunding process through five phases based on which as well as the conducted research, critical points and suggestions on how to improve the management process by reducing their impact are defined. The paper discusses all the factors affecting the selection of crowdfunding models, crowdfunding platforms and campaign creation, as well as benchmark examples in order to identify critical points and, by comparing them, make suggestions for improving the process
Cultural resources in the function of tourism development of Ivanić-Grad
U ovom završnom radu istražuju se kulturni resursi/kulturna baština Ivanić-Grada, s posebnim
naglaskom na njihovu turističku atraktivnost i mogućnost valorizacije u turizmu. Cilj rada bio je
istražiti i analizirati turističke resurse i atrakcije s naglaskom na kulturne resurse. U radu se
prikazuje povijesni razvoj Ivanić-grada. Posebno su analizirani resursi kulturne baštine i
manifestacije. Budući da Ivanić-Grad turistički razvoj provodi temeljem strategije razvoja
turizma i ona se posebna analizira u radu. Za potrebe rada provedeno je primarno istraživanje
metodom dubinskih intervjua s dionicima iz Grada, i prikazani su rezultati tih intervjua. Rad
završava preporukama za intenzivniji razvoj kulturnog turizma te ukazuje na neiskorištene
potencijale u tom području.In this final paper, the cultural resources / cultural heritage of Ivanić-Grad are explored, with
special emphasis on their tourist attractiveness and the possibility of valorization in tourism. The
aim of the paper was to research and analyze tourist resources and attractions with an emphasis
on cultural resources. The paper presents the historical development of Ivanić-Grad. The
resources of cultural heritage and manifestations were especially analyzed. Since Ivanić-Grad
implements tourism development on the basis of the tourism development strategy, it is
especially analyzed in the paper. For the purposes of the paper, a primary research was conducted
using the method of in-depth interviews with stakeholders from the City, and the results of these
interviews are presented. The paper concludes with recommendations for more intensive
development of cultural tourism and points to untapped potential in this area
An Analysis of Business Ethics of Telecommunications Companies in Croatia
Cilj je ovog rada bio utvrditi jesu li prisutne etičke nepravilnosti u prodaji telekomunikacijskih
usluga u Hrvatskoj. S obzirom na osjetljivost teme, podatci su prikupljeni provedbom
polustrukturiranih intervjua s osobama koje rade ili su ranije radile na poslovima prodaje
telekomunikacijskih usluga. Pretpostavljeno je da bi moguće etičke nepravilnosti obuhvaćale:
prešućivanje informacija korisniku radi prodaje usluge, netransparentno poslovanje,
neadekvatnu etičku edukaciju te zaradu kao glavnu motivaciju neovisno o etičnosti postupka
prodaje. Zbog toga su pitanja u intervjuima bila ciljano oblikovana, a odgovori su dozvoljavali
deskripciju. Ideja je bila da se u proširenoj raspravi s ispitanicima analizira njihovo iskustvo na
radnom mjestu, da se ispitaju njihovi stavovi o prodaji telekomunikacijskih usluga te da se
utvrde razlozi zbog kojih dolazi do neetičnih situacija u prodaji telekomunikacijskih usluga.The aim of this paper is to determine whether there are ethical irregularities in commercial
sales of telecommunication services in Croatia. Given the sensitivity of the topic, data was
collected through semi-structured interviews with persons who work or have previously
worked in sales of telecommunication services. The following ethical irregularities were
presumed: withholding of information from the customer in order to sell services, nontransparent
business model, inadequate ethical education, and profit as the key motivator
regardless of the ethics of the sales process. Therefore, the questions in the interviews were
targeted, and the answers were allowed to be descriptive. The idea behind the extended
discussion with the interviewees was to analyse their experience in the workplace, as well as
their attitudes to sales of telecommunication services, and their insights into the reasons for
unethical conduct in sales of telecommunication services
Analiza isplativosti obavljanja usluge taksi prijevoza preko interaktivne platforme
Povećanjem potreba za prijevozom i razvojem informatičko – komunikacijske programske
podrške javljaju se novi modeli u pružanju prijevoznih usluga putem interaktivnih platformi.
Jedna od prvih koja se pojavila i utvrdila svoj položaj na tržištu je platforma Uber. Osnovne
prednosti u odnosu na postojeće modele su jednostavnost korištenja i povoljnije cijene. Stoga
je model poslovanja tvrtke Uber poslužio kao primjer za analizu isplativosti obavljanja usluge
prijevoza. Cilj rada je ustanoviti koji su potencijalni izvori rizika za poduzetnika koji pokreće
samostalnu djelatnost taksi prijevoza preko Uber platforme. Ti potencijalni rizici će se
kvantificirati kroz analizu osjetljivosti koja će biti provedena uz pomoć MS Excel-a i
specijaliziranih dodataka za taj široko dostupni programski paket.With the increase of transport needs and the development of information and communication
software, new models are emerging in the provision of transport services through interactive
platforms. One of the first to emerge and establish its position in the market is the Uber platform.
The main advantages over existing models are ease of use and better prices. Therefore, Uber’s
business model served as an example for analyzing the cost-effectiveness of performing a
transportation service. The aim of this paper is to determine the potential sources of risk for an
entrepreneur who starts an independent taxi business through the Uber platform. These potential
risks will be quantified through a sensitivity analysis that will be conducted with the help of
MS Excel and specialized add-ons for this widely available software package
Branding in the hotel industry on the example of the Tru by Hilton hotel
Razvoj brenda u hotelskoj industriji, odnosno brenda općenito je važno, prvenstveno zbog
prepoznatljivosti na tržištu i ulijevanja sigurnosti potrošačima, a onda i zbog samog
upravljanja hotelom te poslovanja hotela. Brend ostavlja poseban dojam na potrošače, pa oni
znaju što mogu očekivati kada izaberu određen brend hotela. Gosti postaju sve zahtjevniji i
sve je teže ispuniti sva njihova očekivanja pa se sve više pažnje mora posvetiti ispunjavanju
njihovih želja i potreba. Brendiranje nije više samo logo ili slogan, već postaje imovina. Jak
hotelski brend može postići održivu diferencijaciju na tržištu te veliku financijsku korist.
Predmet završnog rada jest prikazati kako se brend stvara unutar hotelske industrije i
pozitivno utječe na poslovanje na primjeru Tru by Hilton brenda.Tru by Hilton hotelski je
brend u kojem gosti ne trebaju raditi kompromise između dosljednog, zabavnog i
pristupačnog boravka u hotelu, također je jednostavan, duhovan i utemeljen na vrijednosti.Brand development in Hospitality industry is of great importance, primarily because of the
market penetration and the strategic positioning and management of the Hotel on the market.
Great brand development leaves a great, long lasting impression on the guests and customers
so they know what to expect when choosing certain brand. Guests are becoming more
demanding and it is getting harder for the Hotels to fulfill all the expectations so the focus is
on the guests more than it ever was. Branding is more than just a logo or a phrase, it is
becoming a strong, valuable asset to every company. Great Hotel brand can sustain a great
financial boost and prosperity. Main topic of this Bachelor Thesis is to show how to create a
successful brand that has a positive impact on the business development on the example of
Tru by Hilton Hotel brand. Tru by Hilton is a brand that allows guests to take no compromise
when choosing between fun, consistent and affordable stay at the Hotel which is simple,
spiritual and based on the values of a greater brand – Hilton Hotels
Challenges of cross cultural HR management on the example of the selected company
Jačanjem globalizacije u 20. stoljeću došlo je do niza promjena u poslovnome svijetu. Kompanije se šire na druge države te razvijaju poslovanje i na drugim kontinentima, pa dolazi do promjena u strukturama i načinu suradnje unutar organizacija. U međunarodnom poslovanju dolazi i do kroskulturalnog radnog okruženja za zaposlenike, kroskulturalni menadžment ljudskih potencijala postaje norma globalnih kompanija. On uspostavlja potrebna pravila za normalno funkcioniranje organizacije i njezinih zaposlenika, osiguravajući time sigurnost i radno okruženje bez diskriminacije. Važnu ulogu uz odjel za ULJP imaju i voditelji kroskulturalnih timova koji uz njihovu pomoć vode, upravljaju i potiču timove na prihvaćanje različitosti te na rast i razvoj.
Ciljevi ovoga rada su objasniti važnost i ulogu odjela ljudskih potencijala u internacionalnim tvrtkama, ispitati s kakvim se izazovima susreću voditelji odjela ljudskih potencijala u upravljanju takvim timovima te ispitati percepciju zaposlenika o izazovima rada u internacionalnim timovima. Za potrebe rada provedeni su anketa na uzorku od 102 zaposlenika kompanije Danfoss (poglavito Climate Solutions odjela) te intervjui s dvama voditeljima ljudskih potencijala. Rezultati su pokazali kako se zaposlenici susreću s određenim preprekama u multikulturološkom radnom okruženju, posebice nesporazumima uslijed krivo protumačene neverbalne komunikacije. Međutim, smatraju i da te razlike pridonose osobnom i poslovnom rastu i napretku te su prednost, a ne mane rada s različitim kulturama. S time se slažu i voditelji ljudskih potencijala koji kao najveći izazov izdvajaju prilagodbu raznih zakona i pravila u svakoj državi.With the intensification of globalization in the 20th century, there have been a number of changes in the business world. Companies are expanding to other countries and developing their business on other continents. According to that, there are also changes in the structures and methods of cooperation within the organizations themselves. In international business, there is a cross-cultural work environment for employees and cross-cultural human resource management is becoming the norm of the global companies. It establishes the necessary rules for the normal functioning of the organization and its employees, thus ensuring safety and a work environment without discrimination. In addition to the HRM department, cross-cultural team leaders have an important role to play in leading, managing and encouraging teams to embrace diversity as well as to grow and develop.
The objectives of this paper are to explain the importance and role of the human resources department in international companies, to examine the challenges faced by the heads of human resources departments in managing such teams and to examine employees' perceptions of the challenges of working in international teams. For the purpos of the paper, a survey was conducted on a sample of 102 Danfoss employees (especially the Climate Solutions department) and interviews with two human resources managers. The results showed that employees face certain obstacles in a multicultural work environment, especially misunderstandings due to misinterpreted nonverbal communication. However, they also believe that these differences contribute to personal and business growth and progress and are an advantage, rather than disadvantage, of working with different cultures. Human resources managers agree with this, pointing out the adjustment of various laws and rules in each country as the biggest challenge
Proširenje usluge poduzetnika prilagodbom ciljanoj skupini potrošača
Svrha ovoga završnog rada jest utvrditi važnost prilagodbe potrošaču u poduzetništvu. Kako bi se to ustanovilo, u radu je prvo obrađena tema poduzetništva da bi se definirali okviri poslovanja poslovnih subjekata. Nakon toga definiran je pojam potrošača i načinna koji oni razmišljaju. Analiziran je način na koji potrošači donose odluke, što na te odluke utječe i kako se na te odluke može utjecati te čimbenici koji su važni prilikomdonošenja odluke o kupnji. Nakon toga obrađena je tema odnosa s kupcima u kojoj se ukratko analizira pojam CRM-a.
Na kraju rada predstavljena teorija primijenjena je na primjeru iz prakse. To su Apartmani Mato u Zadru, koji nude usluge smještaja u ljetnoj sezoni, od lipnja do rujna. Analizirano je njihovo poslovanje, njihovi gosti te zadovoljstvo gostiju smještajem. Osim već postojećih podataka, prikupili su se novi podaci provođenjem ankete. Cilj ovoga rada jest na temelju dobivenih rezultata, primarnih i sekundarnih, donijeti prijedloge za poboljšanje.The purpose of this final paper is to determine the importance of consumer adjustment in entrepreneurship. In order to establish this, the paper first deals with the topic of entrepreneurship in order to define the business framework of business entities. After that, the concept of consumers and the way they think is defined. The way consumers make decisions, what influences those decisions and how those decisions can be influenced, and the factors that are important when making a purchase decision are analyzed. After that, the topic of customer relations was discussed, which briefly analyzes the concept of CRM. At the end of the paper, the presented theory is applied to an example from practice. These are Apartments Mato in Zadar, which offer accommodation services in the summer season, from June to September. Their business, their guests and the satisfaction of guests with accommodation were analyzed. In addition to existing data, new data were collected by conducting a survey. The aim of this paper is to make suggestions for improvement based on the obtained results, primary and secondary
Analiza mogućnosti optimizacije procesa nabave netrgovačke robe u velikom poduzeću
U ovomu radu analizirana je mogućnost optimizacije procesa nabave netrgovačke
robe u velikom poduzeću. Nabava je jedna od ključnih funkcija u poslovanju i
povezana je s mnoštvom drugih procesa unutar organizacije, pa je od velike važnosti
da bude što kvalitetnija i funkcionalnija. Kako bi se utvrdili mogući nedostaci i problemi
u odvijanju samoga procesa, a poslije predložila rješenja i mogućnosti optimizacije,
provedeno je istraživanje. U istraživanju je korišteno nekoliko analiza podataka kako
bi rezultati istraživanja bili što kvalitetniji. Podaci su prikupljeni primarnim i
sekundarnim metodama, odnosno SWOT analizom procesa nabave netrgovačke
robe, primjenom metoda komparacije, analizom sekundarnih izvora, web poveznica i
akademskih radova. U istraživanju su provedeni i intervjui u kojima je sudjelovalo
petero ispitanika. Svi ispitanici su zaposlenici u poduzeću, a na temelju rezultata
provedenog istraživanja, donesen je zaključak i predložena su rješenja za optimizaciju
procesa. Autor je provedenim istraživanjem utvrdio kako je postojeći proces nabave
kvalitetno postavljen i funkcionalan, no ne prati suvremena rješenja koja se danas
mogu primijeniti zahvaljujući novimtehnološkim dostignućima. Također je zaključeno
da je potrebno uvesti novu službu centralne nabave netrgovačke robe, te digitalizirati
korake nabave kako bi se ubrzali i upotpunili nedostaci koji stvaraju određene
probleme u odvijanju procesa.In this paper, the possibility of optimizing the process of procurement of noncommercial
goods in a large company is analyzed. Procurement is one of the key
functions in business and is associated with many other processes within the
organization, it is therefore essential to have a process of high quality and as functional
as possible. In order to identify possible shortcomings and problems in the process
itself, and later to suggest solutions and optimization possibilities, a research was
conducted. Several data analyzes were used in the research in order to ensure the
most valid and reliable results. Data were collected by primary and secondary methods
– SWOT analysis of the process of procurement of non-commercial goods was
conducted, comparison methods were applied and secondary sources, web links and
academic papers were analysed. Interviews were conducted with five company
employees. Based on the research results, a conclusion was reached and solutions
for process optimization were proposed. The author's research established that the
existing procurement process is well set up and functional, but does not follow modern
solutions that can be applied today thanks to new technological advances. It was also
concluded that it is necessary to introduce a new central procurement service for noncommercial
goods, and to digitize the procurement steps in order to accelerate and
complete the shortcomings that create certain problems in the process
Social media activism on the example of Black Lives Matter
Utjecaj društvenih medija na komunikaciju u današnjem je dobu sve veći. Razna društvena pitanja potakla su se na društvenim mrežama koje su omogućile korisnicima pravo na mišljenje, odnosno sudjelovanje. Aktivizam na internetu, koji je primarno sredstvo za aktivističke skupine, promatra se kao nenasilna borba za podizanje svijesti o nekom društvenom, socijalnom ili političkom pitanju. S obzirom na to da je važnost interneta sve veća kada je riječ o aktivističkim skupinama te spremnosti pojedinaca na aktivnost, bile one offline ili online, rad se temeljio na analizi sadržaja o aktivizmu na primjeru pokreta Black Lives Matter. Rad pruža teorijski okvir o utjecaju društvenih medija na komunikaciju, aktivizam te case study o Black Lives Matter pokretu. Primjenjivala se metoda analize sadržaja o cilju objava koje upotrebljavaju hashtag #blacklivesmatter na društvenoj mreži Twitter. Istraživanjem su dobiveni relevantni podaci o središtu objava, temama te uključenosti korisnika.The influence of social media on communication nowadays is growing. Various social issues were encouraged on social networks, which gave users the right to opinion, to participate. Activism, on the internet which is the primary tool for activist groups, is perceived as a non-violent struggle to raise awareness of some social, social, political issue. Given the growing importance of the Internet when it comes to activist groups and the willingness of individuals to engage in activities either offline or online, the paper focused on the analysis of content about activism on the example of the Black Lives Matter movement. The paper provides a theoretical framework on the impact of social media on communication, activism and a case study of the Black Lives Matter movement. The method of content analysis on the focus of posts using the hashtag #blacklivesmatter, on the social network Twitter, is used. The research provided relevant data on the focus of publications, topics and user involvement