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Porezne oaze i međunarodno izbjegavanje plaćanja poreza
No full textOsnovna zadaća ovog rada je prikazati kako se koriste porezne oaze za izbjegavanje plaćanja poreza i na koji način se međunarodna zajednica bori protiv toga. Detaljno su analizirani porezi u Republici Hrvatskoj i porezne utaje koje se događaju i na koji način. U nastavku obrađene su porezne oaze kroz njihov povijesni pregled i prikazana njihova glavna obilježja. U nastavku su prikazane detaljno po vrsti poslovanja koji se u njima obavlja. U radu se analizira njihov utjecaj na svjetsko poslovanje. Za bolje razumijevanje teme napravljen je presjek prednosti i nedostataka poslovanja u poreznim oazama na primjeru postojećih poreznih oaza. U nastavku su prikazane i najpoznatije svjetske afere vezane uz poslovanje u poreznim oazama i njihov učinak na svjetskoj razini. Pregledom ugovora o izbjegavanju dvostrukog oporezivanja i izbjegavanju plaćanja poreza definiralo se što je to porezna evazija, a što je izbjegavanje plaćanja poreza. Pregledom akcijskog plana Europske komisije i Akcijskog plana OECD-a prikazani su pokušaji međunarodne zajednice u borbi sa izbjegavanjem plaćanja poreza na globalnoj razini i ujednačavanjem velikog broja poreznih pravila.The main purpose of this paper is to show how tax havens are used to avoid paying taxes and how the international community is fighting against it. Tax evasion that occurs in Croatia is showed and analyzed. In the following, tax heavens are showed with historic breakdown and their main characteristics. Tax heavens are showed and analyzed by the type of work that is conducted in them. This paper also analyzes their impact on world business. To better understand the topic, a cross-section of the advantages and disadvantages of doing business in tax havens was made on the example of existing tax havens. The most famous world scandals related to business in tax havens and their impact on the world level are also presented below. The review of double taxation and tax avoidance agreements defined what tax evasion and tax avoiding. The review of the European Commission's Action Plan and the OECD Action Plan shows the international community's efforts to combat global tax evasion and to harmonize a large number of tax rules
Specialized journalism: a review of music journalism in Croatia
No full textCilj rada bio je utvrditi koliko je tematsko novinarstvo, u ovome slučaju glazbeno, razvijeno te zastupljeno u određenim vrstama medija. U teorijskome dijelu rada nastojao se dati pregled recentne literature o području tematskoga izvještavanja, kvalificiranih tematskih novinara, kao i specijalizaciji medija. U istraživanju je primijenjena metoda strukturiranoga dubinskoga intervjua, a kao sugovornici su odabrani ljudi iz novinarske struke, kao i oni u glazbenoj industriji. Nastojalo se dobiti odgovore o zastupljenosti glazbe u hrvatskim medijima, koliko sami mediji pomažu ili odmažu glazbenicima u njihovim karijerama, postoje li specijalizirani novinari u sektoru glazbenoga novinarstva, postoji li dovoljno specijaliziranih medija koji pokrivaju tržište glazbene industrije. Isto tako željelo se dobiti odgovore o tome koji su ljudi ključni u napretku i razvoju tematskoga izvještavanja u glazbenome novinarstvu, je li današnja medijska publika više zainteresirana za privatan život glazbenika, nego za informacije o samoj glazbi te koliko talent natjecanja pomažu ili odmažu mladim ljudima u nastanku glazbene karijere. Razgovori su provedeni s četirima osobama; dvjema iz glazbene industrije te dvjema iz novinarske struke, a razgovori su se obavljali putem e-pošte od travnja do svibnja 2020. godine. Teorija tematskoga izvještavanja govori nam kako je istaknuti dio novinarstva stvoren kako bi se što lakše dolazilo do određenih informacija, obrađivali se podatci te ih prezentirali javnosti, no današnja praksa pokazuje da je u glazbenome svijetu teže doći do željenoga sadržaja. Analizom je utvrđeno da postoji veliki prostor za napredak te da se treba napraviti mjesta za mlade ljude u usponu.The purpose of this paper was to determine how well-developed certain types of specialized are, with music journalism in particular.
The theoretical part is providing an overview of recent literature in the field of specialised reporting, qualified beat-oriented reporters, as well as media specialization. The method of the structured in-depth interview was applied in the research of people from the journalistic profession, as well as those in the music industry who were selected as interlocutors. Efforts were made to obtain answers on the representation of music in the Croatian media, how much the media themselves help or complicate the musician’s careers, whether there are specialized journalists in the music journalism sector or there are enough specialized media covering the music industry market. We also wanted to get answers about what kind of people are key in the progress and development of reporting of beats in music journalism. Whether today's media audiences are more interested in the private life of musicians than in information about music itself and how much televised talent competition shows help young people in their music careers.
The interviews were conducted with four interviewees, two from the music industry and two from the journalistic profession, and they were conducted by e-mail in the period from April to May 2020. The theory of beat reporting tells us that a prominent part of journalism was created to make it easier to access certain information, process data and present it to the public, but today's practice shows that in the music world it is harder to get the desired content. The analysis showed that there is a lot of room for improvement and that space should be created for upcoming young journalists
Managing employees' motivation when working from home
No full textU ovome radu istraživalo se upravljanje motivacijom radnika prilikom rada od kuće; kako radnici doživljavaju rad od kuće, što im nedostaje prilikom rada od kuće te koji su motivacijski faktori koji najviše utječu na radnike. Rad se sastoji od četiri poglavlja. Nakon uvoda i poglavlja u kojem su ukratko prikazane osnovne funkcije menadžmenta te teorijske odrednice motivacije, slijedi prikaz rezultata provedenog istraživanja te zaključak rada.
Na temelju rezultata provedenog istraživanja uočeno je da su ključni čimbenici koji utječu motivirajuće na sve skupine ispitanika; pravedan sustav nagrađivanja i pravedna raspodjela radnih zadataka, što je posebice važno ženama (u većoj mjeri djeluje motivirajuće na žene nego na muškarce). Također je uočeno da je prilikom rada od kuće potrebno uložiti dodatni napor te da je potreban period privikavanja na rad od kuće. Uvažavanje ideja radnika kao poticaj za motivaciju radnika ne djeluje jednako prilikom rada od kuće i pri radu od poslodavca. Sveukupno, radnici preferiraju rad kod poslodavca, iako postotak mlađe populacije ispitanika u velikoj mjeri preferira rad od kuće u odnosu na rad u prostorima poslodavca.This paper deals with managing employees' motivation when working from home, the way they feel when doing so, what they miss most in such a work scheme as well as the motivational factors that influence the workers most. The paper consists of four paragraphs. The introduction and the paragraph where basic management functions and theoretical features of motivation are shortly described are followed by the illustration of the outcomes of the conducted research and the conclusion.
Based on the results of the conducted research it is clear that the key factors impacting positively all groups of examinees are fair reward scheme and just allocating of job assignments, which is of vital importance for women (it is much more motivational for women than men). It is also noticeable that working from home requires additional efforts and an adjustment period. When it comes to the appreciation of the employees' ideas as a motivational factor, it has a different impact depending on whether the employees are at a place of work or work from home. Generally, employees prefer working at a place of work, although a high percentage of younger population rather work from home
Analiza komunikacije hrvatskih nogometnih reprezentativaca u medijima
No full textBez komunikacije ne bi bilo moguće zamisliti život, niti obavljanje svakodnevnih aktivnosti.
Neki ljudi u svojoj komunikaciji, ovisno o subjektima s kojima komuniciraju, mogu imati
bolje ili lošije komunikacijske vještine. Ipak, od javnih osoba očekuje se da pokažu višu
razinu komunikacijskih sposobnosti. No to nije slučaj, jer, iako se komunikacija može naučiti
ili unaprijediti, veliki je dio takvih vještina urođen i svojstven svakom pojedincu.
Analizirajući govore ikona hrvatskog nogometa - Zlatka Dalića, Luke Modrića, Šime
Vrsaljka i Dejana Lovrena - evidentno je da je komunikacija složena, a retorika i govorne
izvedbe svakog od njih specifične su po svim elementima.It’s not possible to imagine life without communication, nor to perform daily activities. Some
people may have better or worse communication skills, depending on the subjects they
communicate with. Nevertheless, public figures are expected to demonstrate a higher level of
communication skills. But this is not the case, because although communication can be
learned or improved, much of such skill is innate and inherent in every individual. By
analysing speech of the icons of Croatian football, Zlatko Dalić, Luka Modrić, Šime Vrsaljko
and Dejan Lovren, it is evident that the communication is complex and the rhetoric and
speech performances of each of them are specific in all elements
Fact-checking in the Region : Comparative Content Analysis of Fact-checking Portals from Croatia, Serbia and Bosnia and Herzegovina
No full textThe definition of media literacy has been changed forever with the popularization of the term fake news after the 2016 US presidential elections. A need to further verify the accuracy of the information has appeared beside the critical understanding and the analysis of information obtained through the media. Fact-checkers have evolved with the development of fake news and their goal is to verify and evaluate the authenticity of the news that is produced and transmitted by the media. This paper aims to present the methodology of three fact-checking websites as well as to examine the dominant topics, the sources of questionable statements or information and who they relate to. The posts of fact-checkers based in Croatia, Serbia, and Bosnia and Herzegovina have been analyzed using a method of combined qualitative and quantitative content analysis. The results showed that on average three-quarters of the total number of articles on all websites were judged to be untrue and that only one in ten disputed statements came from social networks. It is shown that interaction of the audiences on social network profiles is equal in terms of a very small percentage compared to the total numbers of their followers
The importance of strategic management for company development on the example of Malec Winery
No full textZbog sve veće konkurencije, poduzeća, ukoliko žele opstati na tržištu, moraju
kontinuirano pratiti i prilagođavati se promjenama u svom okruženju. Iz tog razloga
ističe se važnost kvalitetnog menadžmenta unutar svake organizacije. Upravo je
strateški menadžment ono čemu se pridaje sve veća pažnja kada je riječ o uvažavanju
novih trendova i tehnološkog napretka pri samom poslovanju i donošenju odluka.
Strateški menadžment važan je za poduzeća kako bi uslijed sve složenije i dinamičnije
okoline mogla, prije svega opstati, ali i osigurati kontinuirani rast i razvoj. Globalizacija,
veliki broj konkurenata i supstituta, napredak tehnologije samo su neki od čimbenika
koji zahtijevaju od poduzeća da definiraju strategiju koja će im omogućiti dugoročni
razvoj i odgovor na izazove koje tržište postavlja pred njih. U okviru strateškog
menadžmenta važno je analizirati internu i eksternu okolinu poduzeća kao i postojeće
strateško usmjerenje kako bi se proces strateškog menadžmenta mogao izvršavati što
kvalitetnije i učinkovitije.
Rad prikazuje važnost strateškog menadžmenta za razvoj poduzeća na primjeru
Vinarije Malec. Vinarija Malec obiteljsko je poduzeće koje svoje poslovanje temelji na
njegovanju tradicije, dugogodišnjem iskustvu i očuvanju temeljnih vrijednosti koje
podrazumijevaju kvalitetu vina, autohtone vinske sorte Moslavine i uključenost obitelji
u poslovanje. Vinarija Malec mora kontinuirano proučavati i uzeti u obzir čitav niz
faktora pri odabiru i implementaciji razvojne strategije i provođenju samog procesa
strateškog menadžmenta kako bi osigurala uspješan rast i razvoj.Due to the increasing competition companies must continuously monitor and adapt to
changes in their environment if they want to survive in the market. This is why high
quality management of an organization is of utmost importance. It is the strategic
management that is receiving increasing attention when it comes to following new
trends and technological developments in the decision-making process as well as
other business activities.
Strategic management is important for companies so that they can not only survive but
also ensure continuous growth and development in the increasingly complex and
dynamic environment. Globalization, a large number of competitors and substitutes as
well as advances in technology are just some of the reasons why companies need to
define a strategy that will allow them to develop in the long run and respond to the
challenges posed by the market. Strategic management places importance on
analyzing the internal and external environment of the company as well as the existing
strategic direction so that the process of strategic management can be performed as
efficiently and effectively as possible.
This paper shows the importance of strategic management for company development
on the example of Malec Winery. Malec Winery is a family-owned company that bases
its business on tradition preservation, long experience as well as upholding the
fundamental values that include high wine quality, indigenous wine varieties of
Moslavina and the involvement of family in the business. Wineries that also operate in
this area, increasing legal and other standards within the viticulture industry, modern
technology and consumer preferences and desires are just some of the factors that
Malec Winery must continuously analyze and take into account when selecting and
implementing development strategy and conducting the strategic management
process
The role of customer support in creating value chain on selected examples
No full textUčestale promjene i novi trendovi zahtijevaju od poduzeća i cjelokupnog
menadžmenta njihovo kontinuirano praćenje. Promjene u poslovanju nameću
potrebu za prilagodbom svih razina menadžmenta u hijerarhijskoj piramidi. Uz sve
navedeno, postoji stalna potreba za održavanjem konkurentske prednosti koja je u
poslovnom svijetu izuzetno važna jer tako poduzeća nastoje ostvariti bolje moguće
poslovne rezultate. Osim prilagodbe zaposlenika, koji su najvažniji resurs svakog
poduzeća, važno je da poduzeće stalno poboljšava i razvija svoj odnos s
potrošačima, odnosno korisnicima. U radu je prikazana usporedna analiza korisničke
podrške i njezina uloga u stvaranju vrijednosti na primjeru dva vodeća
telekomunikacijska poduzeća u Republici Hrvatskoj; A1 Hrvatska i Hrvatski Telekom.
Za obradu teme ovog završnog rada korišteni su sekundarni podaci u obliku
dostupne literature i internetskih izvora, dok su primarni podaci prikupljeni uz pomoć
dubinskih intervjua s predstavnicima korisničkih podrška iz promatranih poduzeća.Frequent changes and new trends require companies and the entire management to
continuously monitor them. Changes in business impose the need to adjust all levels
of management in the hierarchical pyramid. In addition to all of the above, there is a
constant need to maintain a competitive advantage, which is extremely important in
the business world because it is how companies strive to achieve better possible
business results. In addition to the adjustment of employees, which are the most
important resource of any company, it is important that the company constantly
improves and develops its relationship with consumers and users.
The paper presents a comparative analysis of customer support and its role in
creating value on the example of two leading telecommunications companies in the
Republic of Croatia; A1 Croatia and Hrvatski Telekom. Secondary data in the form of
available literature and Internet sources were used to cover the topic of this final
paper, while primary data were collected with the help of in-depth interviews with
representatives of customer support from the observed companies
Consumer behavior while choosing a beauty salon
No full textCilj rada je analiza ponašanja potrošača prilikom odabira kozmetičkog salona. U teorijskom dijelu rada napravljen je prikaz čimbenika koji utječu na ponašanje potrošača te proces donošenja odluke o kupnji i trenutnog stanja na tržištu grada Zagreba kada je riječ o ponudi kozmetičkih salona. U empirijskom dijelu, napravljen je prikaz rezultata provedenog anketnog istraživanja s korisnicima kozmetičkih usluga na području grada Zagreba. Istraživanjem se nastojalo doći do spoznaja o ponašanju korisnika u cilju formuliranja preporuka za unaprjeđenje marketinškog nastupa kozmetičkih salona. U istraživanju je sudjelovalo 127 ispitanika, a njih 113 je u cijelosti ispunilo anketni upitnik. Iz rezultata istraživanja vidljivo je da na ponašanje ispitanika prilikom odabira kozmetičkog salona najviše utječu cijena, kvaliteta, lokacija salona, preporuka i ljubaznost osoblja. Kako bi se postigli dobri rezultati u upravljanju gore navedenim čimbenicima, potrebno je pratiti trendove i kvalitetom se izdvajati od konkurenata. Balans između troškova marketinga i prihoda dugoročno se postiže stvaranjem osjećaja lojalnosti kod krajnjih korisnika i individualnim pristupom svakome od njih.The aim of this paper is to analyze consumer behavior when choosing a beauty salon. The theoretical part of the paper presents the factors that influence consumer behavior and the process of making a purchase decision and the current situation on the market of the city of Zagreb when it comes to the offer of beauty salons. In the, empirical part, the results of a survey are presented and they include users of cosmetic services in the city of Zagreb. The research sought to gain knowledge about the behavior of users in order to formulate recommendations for improving the marketing performance of beauty salons. 127 respondents participated in the survey, and 113 of them completed the survey questionnaire in full. The results of the research show that the behavior of the respondents when choosing a beauty salon is mostly influenced by price, quality, salon location, recommendations and kindness of the staff. In order to achieve good results in the management of the above factors, it is necessary to monitor trends and stand out from the competition with quality. The balance between marketing costs and revenue is achieved in the long run by creating a sense of loyalty among end users and an individual approach to each of them
Comparative Analysis of the Entrepreneurial Ecosystems in Croatia and Austria
No full textUspješna poduzetnička aktivnost za preduvjet ima postojanje podržavajuće poduzetničke
okoline, odnosno ekosustava. Poduzetnički ekosustav je dinamičan koncept karakteriziran kao
skup međusobno povezanih dionika i čimbenika koji svojim djelovanjem oblikuju namjere za
kretanje u poduzetnički pothvat te doprinose jačanju poduzetništva općenito. Sukladno lošoj
percepciji učinkovitosti poduzetničkog ekosustava u Hrvatskoj, ovim diplomskim radom
nastoji se komparativno analizirati poduzetničke ekosustave Hrvatske i Austrije. Dok se
Hrvatska smatra državom u kojoj su uvjeti za bavljenje poduzetništvom više nepovoljni,
austrijski se poduzetnički ekosustav smatra jednim od najboljih u Europi. Svrha ovog
istraživanja jest analiza razlika u učinkovitosti poduzetničkih ekosustava pri čemu će spoznaje
potencijalno utjecati na unaprjeđenje poduzetništva u Hrvatskoj. Predstavljeni su neki od
modela poduzetničkog ekosustava, a kao konceptualni okvir za provedbu ovog istraživanja
koristio se model GEM – Global Entrepreneurship Monitoring (hrv. Globalni monitor
poduzetništva). Najprije je odrađeno sekundarno istraživanje kojim je utvrđeno stanje
poduzetničke aktivnosti te promjene indikatora ovisno o promatranom razdoblju dviju zemalja.
Za prikaz poduzetničkog ekosustava u objema zemljama istraženi su temeljni čimbenici: izvori
financija, potporna infrastruktura, otvorenost tržišta, društvene vrijednosti i kultura, fizička
infrastruktura, poduzetničko obrazovanje, transfer istraživanja i razvoja te vladine mjere i
politike koje se provode u svrhu promicanja poduzetništva. Empirijskim istraživanjem dobio
se uvid u uložene napore za jačanje poduzetničke aktivnosti putem ispitivanja percepcije
građana. Nakon komparativne analize prikupljenih podataka, predložen je set od pet mjera:
revizija postojećih mjera koje do sada nisu dale učinkovite rezultate, inovativnost u pristupu
kreiranja novih mjera i unošenju promjena, hitno rasterećenje administrativnog i financijskog
opterećenja poduzetnika, specijalizacija potpornih institucija za određene industrije te
poticanje otvaranja još više potpornih institucija na visokoškolskim ustanovama. Navedene
mjere su obuhvatile radom utvrđene spoznaje te je njihova implementacija nužna u svrhu
poboljšanja poduzetničke djelatnosti.A prerequisite for successful entrepreneurial activity is the existence of a supportive
entrepreneurial environment, defined as an ecosystem. The entrepreneurial ecosystem is a
dynamic concept characterized as an assembly of interconnected stakeholders and factors that
shape intentions for starting an entrepreneurial venture and further contribute to strengthening
entrepreneurship in general. Considering that the effectiveness of the entrepreneurial
ecosystem is perceived negatively in Croatia, this Master Thesis is trying to perform a
comparative analysis of entrepreneurial ecosystems in Croatia and Austria. While Croatia is
considered as a country where conditions for entrepreneurship are more unfavorable, the
Austrian entrepreneurial ecosystem is seen as one of the best in Europe. The purpose of this
research was to analyze the differences in the effectiveness of entrepreneurial ecosystems,
while understandings will potentially contribute to improvements of entrepreneurship in
Croatia. Some of the entrepreneurial ecosystem models were introduced and GEM model –
Global Entrepreneurship Monitor was used as a conceptual framework for conducting the
research. Secondary research was conducted first to determine the state of entrepreneurial
activity together with alterations in indicators depending on the period observed in the two
countries. For a representation of entrepreneurial ecosystems, fundamental factors were
researched: access to entrepreneurial finance, support infrastructure, ease of entry, social and
cultural norms, physical infrastructure, entrepreneurial education, transfer in research and
development, and governmental policies implemented for purposes of promoting
entrepreneurship. Empirical research done by questioning the perception of citizens gave an
insight into efforts invested in promoting entrepreneurship. After performing a comparative
analysis of gathered data, a set of five measures was suggested: revising the current measures
that gave no results, innovative approach when introducing new measures and implementing
changes, the urgent release of administrative and financial pressure for entrepreneurs,
specializing support infrastructure for exact industries and encouraging the opening of more
support infrastructure at higher education institutions. Stated measures have encompassed all
the determined understandings within this Thesis and their implementation is necessary for
enhancing entrepreneurship
The role and significance of the city′s cultural identity in the parliamentary election campaign, on the example of the selected city and campaign
No full textOvaj rad prikazuje odnos Hrvatske demokratske zajednice grada Karlovca prema kulturnom identitetu grada na temelju korištenja istoga u svojoj predizbornoj kampanji na lokalnoj razini u tijeku parlamentarnih izbora 2020. godine. Rad se koristi time koliko se i na koje točno načine ističe kulturni identitet grada, projekti i slično tijekom predizborne kampanje. Rad polazi od pretpostavke da je političko djelovanje na odabranom primjeru grada Karlovca temeljeno na upravljanju kvalitetom kulturnog identiteta grada što se pokazuje na primjeru analize međuodnosa postojeće i javno dostupne Strategije, sadržaja komunikacije za vrijeme predizborne kampanje na društvenim mrežama te sadržaja medijskih tekstova odabranih lokalnih medija. Rad koristi metodu analize sadržaja lokalnih novina, lokalnih internetskih portala i društvenih mreža župana Karlovačke županije i stranke s ciljem utvrđivanja zastupljenosti sadržaja vezanog za kulturni identitet grada Karlovca. Cilj rada je također utvrditi u kojoj mjeri stranka iskorištava kulturni potencijal, projekte i identitet grada u svrhu samopromocije u medijima i na društvenim mrežama. U zaključku se iznose rezultati analize i zaključuje na temelju istih o navedenim pretpostavkama.This paper presents the attitude of the Croatian Democratic Union city of Karlovac towards the cultural identity of the city based on its use in its election campaign at the local level during the 2020 parliamentary elections. The paper deals with how much and in what exact ways emphasize the cultural identity of the city, projects and more during the election campaign. The paper starts from the assumption that political action on the selected example of the city of Karlovac is based on managing the quality of the cultural identity of the city, which is shown by the analysis of the relationship between existing and publicly available Strategy, communication content on social networks and media texts of selected local media. The paper uses the method of quantitative analysis of the content of local newspapers, local Internet portals and social networks of key people from the environment of Karlovac politics and the party in order to determine the representation of content related to the cultural identity of the city of Karlovac. The aim of the paper is also to determine the extent to which the party exploits the cultural potential, projects and identity of the city for the purpose of self-promotion and presentation in the media and on social networks. The conclusion presents the results of the analysis and concludes on the basis of the same on the stated assumptions