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Komparativna analiza financijskih izvještaja hotelijerskih poduzeća
No full textCilj ovoga rada je analizirati financijske izvještaje hotela: Hotel Panonija d.o.o. Sisak, Palace Hotel Zagreb d.d., Hotel Lišanj d.d. i Divota d.o.o. kako bi se utvrdila njihova uspješnost poslovanja u razdoblju od 2019. do 2022. godine. Temeljni financijski izvještaji čine informacijsku podlogu za analizu poslovanja svakog poduzeća. Podaci za financijsku analizu preuzeti su iz financijskih izvještaja bilance i računa dobiti i gubitka promatranih poduzeća koji su objavljeni na stranicama FINA-e i analizirani pomoću financijskih pokazatelja likvidnosti, ekonomičnosti, zaduženosti, profitabilnosti i aktivnosti da bi se dobila ocjena o uspješnosti njihovog poslovanja u promatranom razdoblju koje je bilo obilježeno pandemijom COVID -19.The aim of this work is to analyze the financial statements of the hotel: Hotel Panonija d.o.o. Sisak, Palace Hotel Zagreb d.d., Hotel Lišanj d.d. and Divota d.o.o. in order to determine their business success in the period from 2019 to 2022. Basic financial reports form the information base for the analysis of the operations of each company. Data for the financial analysis were taken from the financial statements of the balance sheet and profit and loss account of the observed companies, which were published on the FINA website, and were analyzed using financial indicators of liquidity, economy, indebtedness, profitability and activity in order to obtain an assessment of the success of their business in the observed period. The period marked by the COVID-19 pandemic
Non-profit marketing and encouraging primary school children to do physical activity
No full textRad donosi pregled i rezultate istraživanja prepoznatljivosti marketinških aktivnosti u neprofitnoj sportskoj organizaciji Taekwon-do kluba Oroslavje s ciljem utvrđivanja značaja marketinga kod poticanja djece osnovnoškolske dobi na bavljenje fizičkom aktivnošću. Teorijski dio rada odnosi se na utvrđivanje temeljnih marketinških pojmova u sportu s naglaskom na marketing neprofitnih sportskih organizacija. Empirijsko istraživanje sastojalo se od dubinskog intervjua i ankete u kojoj je sudjelovao 71 ispitanik. U istraživačkom dijelu utvrđen je značaj marketinga za uspješno obavljanje djelatnosti odabrane sportske organizacije te razina njegove prepoznatljivost kao i utjecaj marketinških aktivnosti na motiviranje djece osnovnoškolske dobi za bavljenje sportom. U radu su predstavljeni prijedlozi za razvoj marketinških aktivnosti u odabranoj neprofitnoj sportskoj organizaciji. Rad završava zaključkom s odgovorima na postavljena istraživačka pitanja.The paper provides an overview and the results of the research into the recognition of marketing activities in the non-profit sports organization Taekwon-do Club Oroslavje, with the aim of determining the importance of marketing in the encouragement of primary school children to engage in physical activity. The empirical research consists of an in-depth interview and a questionnaire filled out by 71 participants. The theoretical part of the paper defines basic marketing terms in sports with an emphasis on marketing in non-profit sports organizations. In the research part of the paper, the importance of marketing for a successful implementation of activities of the selected sports organization is defined as well as the level of its recognition as an activity that helps motivate primary school children to practice sports. The paper also presents proposals for further development of marketing activities in the previously mentioned non-profit sports organization. It ends with the conclusion which consists of the answers to the research questions
The impact of changes in income tax rates on the income of private accommodation renters in Slunj and Rakovica
No full textPorezni sustav najvažniji je izvor prihoda za državu, te omogućuje njezino funkcioniranje, potiče gospodarske aktivnosti i održavanje i unaprjeđenje državnih institucija. Dio poreznog sustava je i porez na dohodak koji pripada izravnim porezima. Tijekom godina dolazilo je do većih promjena stopa poreza na dohodak, a u ovom radu prikazan je utjecaj promjena stopa poreza na dohodak na dohodak iznajmljivača na području Grada Slunja i Općine Rakovica u razdoblju od 2017. do 2024. godine. Analizom obračuna pokazalo se da su promjene stopa imale pozitivan učinak na dohodak iznajmljivača koji si isplaćuju plaću i poduzetničku plaću te negativan učinak na dohodak iznajmljivača koji su obveznici poreza na dohodak na temelju poreznog rješenja.Tax system is the most important source of revenue for a state. It enables its functioning, encourages economic activities and maintenance, and improves its institutions. Income tax, which falls under direct taxes, is also part of the tax system. Over the years, there have been significant changes in income tax rates, and this paper analyzes the impact of these changes on the income of private accommodation renters in the city of Slunj and the municipality of Rakovica between 2017 and 2024. The analysis of the calculations has shown that the changes in rate had a positive impact on the income of renters who pay themselves a salary and an entrepreneurial salary, and a negative impact on the income of those renters who are income taxpayers based on tax ruling
Comparative analysis of the political communication of three elected presidents on the social network Facebook
No full textPolitička komunikacija sama po sebi igra ključnu ulogu u svim demokratskim društvima. Izrazito je bitna jer upravo pomoću nje političari pružaju i dijele informacije javnosti o svojim stavovima, potezima, namjerama, važnim događajima i odlukama. U današnje vrijeme veliku ulogu u političkoj komunikaciji prema javnosti imaju društveni mediji. Političke stranke i sami političari koriste društvene platforme kako bi direktno komunicirali sa svojim ključnim javnostima, točnije biračima. Putem tih različitih platformi političari izravno dijele svoje ključne poruke, mišljenja te nastoje prikupiti i zadržati svoje birače. U Hrvatskoj je i dalje društvena mreža Facebook najpopularnije sredstvo digitalne komunikacije među političarima. U ovom radu i istraživanju vidi se jasna razlika u pristupu prema javnosti i komunikaciji odabranih političara. Prvenstveno u njihovom stilu, jezičnom izražavanju i samom nastupu prema javnosti. Cilj rada bio je utvrditi najuspješniju političku komunikaciju prema javnosti. Istraživanje je provedeno kvantitativnom metodom analize sadržaja objava triju predsjednika na društvenoj mreži Facebook – Zorana Milanovića, Aleksandara Vučića i Alexandera Van der Bellena. Na definiranom uzorku izvršila se analiza sadržaja objava u razdoblju od 1. travnja do 30. lipnja 2023.Political communication itself plays a key role in all democratic societies. It is extremely important because it is precisely through it that politicians provide and share information to the public about their attitudes, moves, intentions, important events and decisions. Nowadays, social media play a major role in political communication with the public. Political parties and politicians themselves use social platforms to communicate directly with their key audiences, specifically voters. Through these different platforms, politicians directly share their key messages, opinions and try to gather and retain their voters. In Croatia, the social network Facebook is still the most popular means of digital communication among politicians. In this work and research, a clear difference can be seen in the approach to the public and the communication of the selected politicians. Primarily in their style, language expression and their performance towards the public. The aim of the work was to determine the most successful political communication towards the public. The research was conducted using the quantitative method of content analysis published by three presidents on the Facebook social network - Zoran Milanović, Aleksandar Vučić and Alexander Van der Bellen. A defined sample was analyzed for the content of announcements in the period from April 1 to June 30, 2023
Application of the relationship marketing concept in the Croatian market of insurance companies
No full textDiplomski rad se bavi primjenom koncepta marketinga odnosa na tržištu osiguranja u Republici Hrvatskoj. Rad objašnjava važnost primjene marketinga odnosa na tržištu osiguranja koje je izrazito konkurentno i na kojemu se često nude slične usluge po približno sličnim cijenama, što može zbuniti potencijalne klijente. Zbog velike ponude i konkurencije, za svako osiguravajuće društvo iznimno je važno ostvariti osobnu komunikaciju s klijentima te im pružiti rješenje za njihove probleme, kao i ostvariti zadovoljenje njihovih potreba.
Rad pokazuje kako društva za osiguranje kako bi opravdala svoje poslovanje, moraju staviti svoj fokus na stvaranje zadovoljstva i lojalnosti klijenata. Ovdje se posebice ističe važnost zadržavanja starih klijenata ispred privlačenja novih. U ostvarenju ovog cilja veliku ulogu ima marketing odnosa, koji predstavlja suvremenu koncepciju u kojoj su klijent i njegove potrebe na prvom mjestu.
U radu se koriste dvije istraživače metode kako bi se analizirao koncept marketinga odnosa na hrvatskom tržištu osiguranja – metoda dubinskog intervjua i metoda anketiranja. Glavni predmet istraživanja rada očituje se u neiskorištenom potencijalu primijenjenog koncepta marketinga odnosa na tržištu osiguravajućih društava na području Republike Hrvatske.The thesis deals with the application of the concept of relationship marketing in the insurance market in the Republic of Croatia. The paper explains the importance of applying relationship marketing in an insurance market that is highly competitive and where similar services are often offered at approximately similar prices, which can confuse potential clients. Due to the large offer and competition, it is extremely important for every insurance company to establish personal communication with clients and provide them with a solution to their problems, as well as to meet their needs.
The paper shows how insurance companies, in order to justify their business, must put their focus on creating customer satisfaction and loyalty. Here, the importance of keeping old clients ahead of attracting new ones is particularly emphasized. In achieving this goal, a great role is played by relationship marketing, which is a modern concept in which the client and his needs come first.
The paper uses two research methods to analyze the concept of relationship marketing in the Croatian insurance market - the method of in-depth interviews and the survey method. The main subject of the research is reflected in the untapped potential of the applied concept of relationship marketing in the market of insurance companies in the Republic of Croatia
Harmonization of excise duties on tobacco products and tobacco products in the Republic of Croatia with the legal acquisition of the European Union
No full textPojam trošarine označava posebnu vrstu poreza na potrošnju određenih proizvoda kao što su
alkohol i alkoholna pića, duhanske prerađevine i duhanski proizvodi, te energenti i električna
energija i plaća se neovisno o porezu na dodanu vrijednost. Trošarinski proizvodi u značajnoj
mjeri sudjeluju u prekograničnom prometu i podložni su izbjegavanju plaćanja poreza, stoga
se ulaže posebna pažnja u svim državama kod oporezivanja ovih proizvoda. Problem
istraživanja u ovom radu je koliko su porezi i trošarine koje Republika Hrvatska primjenjuje
na oporezivanje duhanskih prerađevina i duhanskih proizvoda u Republici Hrvatskoj sukladni
pravnoj stečevini Europske unije i kakav je njihov značaj za državni proračun Republike
Hrvatske. Teorijski dio rada odnosio se na definiranje trošarina i razlikovanje u odnosu poreza
na dodanu vrijednost, kao i primjenu trošarina na promet roba u Republici Hrvatskoj. Kako bi
se što detaljnije pristupilo problemu istraživanja, u radu su definirani i izdvojeni pojmovi o
samom tržištu duhana i duhanskih proizvoda, njihovog prometa i trošarinama u Republici
Hrvatskoj, kao i trošarinama kojima podliježu u Europskoj uniji. Diplomski rad je pokazao
kako su prihodi poslovanja 2021. godine iznosili oko 150 i pol milijardi kuna, a što predstavlja
povećanje od gotovo 15 % u odnosu na prethodnu godinu. Rast prihoda poslovanja državnog
proračuna pratio je i rast prihoda od duhanskih proizvoda. Shodno tome, 2021. godina
rezultirala je s 5,77 milijardi kuna prihoda. Također, pokazalo se kako je u pogledu usklađenja
trošarina, Republika Hrvatska neke stavke prilagodila onima iz EU-a, dok se neke još uvijek
nalaze ispod minimalnih propisanih.The term excise duty means a special type of tax on the consumption of certain products such
as alcohol and alcoholic beverages, tobacco products and tobacco products, and energy and
electricity, and is paid independently of value added tax. Excise products participate to a
significant extent in cross-border traffic and are subject to tax evasion, therefore special care is
taken in all countries when taxing these products. The research problem in this paper is to what
extent the taxes and excise duties applied by the Republic of Croatia for the taxation of tobacco
products and tobacco products in the Republic of Croatia comply with the legal acquis of the
European Union and what is their significance for the state budget of the Republic of Croatia.
The theoretical part of the work was related to the definition of excise duties and their
differentiation in relation to value added tax, as well as the application of excise duties to the
sale of goods in the Republic of Croatia. In order to approach the research problem in as much
detail as possible, the paper defines and separates terms about the market of tobacco and
tobacco products, their turnover and excise duties in the Republic of Croatia, as well as the
excise duties to which they are subject in the European Union. The thesis showed that business
revenues in 2021 amounted to around HRK 150 and a half billion, which represents an increase
of almost 15% compared to the previous year. The growth of the operating income of the state
budget was accompanied by the growth of income from tobacco products. Consequently, the
year 2021 resulted in HRK 5.77 billion in revenue. Also, it was shown that with regard to the
harmonization of excise duties, the Republic of Croatia has adjusted some items to those from
the EU, while some are still below the prescribed minimums
Security as a key to tourist destination development in the Republic of Croatia
No full textSigurnost je ključna komponenta u svim turističkim destinacijama te ona uključuje sigurnost prometa, javnih površina, restorana, hotela, trgovačkih centara i dr. Bez obzira je li riječ o prirodnim ili antropološkim ugrozama u turističkoj destinaciji, važno je istaknuti da one bitno utječu na potražnju u turizmu. Naime, što je turistička destinacija manje sigurna, to je i potražnja za njome manja. Stoga se danas turističke destinacije ne promatraju samo u kontekstu resursa s kojima raspolažu, već se proučavaju i u smislu razine sigurnosti. Na učinkovito upravljanje turističkom destinacijom te poduzećima u turizmu neposredni utjecaj ima kvaliteta turističke usluge organizacija i upravljanje destinacijom i poduzećima. Sigurnost je jedan od takvih procesa koji se može promatrati na razini turističke destinacije i/ili poduzeća u turizmu. Diplomski rad za svoj cilj je imao analizirati činitelje sigurnosti u turizmu i u skladu s time ustanoviti važnost pitanja sigurnosti prilikom odabira turističke destinacije te istražiti osjećaju li se turisti sigurno u turističkim destinacijama Republike Hrvatske. Prema rezultatima istraživanja, pokazalo se kako inozemni turisti više biraju odredište putovanja prema osobnoj sigurnosti, od domaćih turista. S druge strane, istraživanje je pokazalo kako se inozemni turisti u Hrvatskoj osjećaju sigurno, a isto se moglo zaključiti i za domaće turiste, no u nešto manjoj mjeri. Naposljetku, uzevši u obzir odgovore ispitanika, može se zaključiti kako se Republika Hrvatska postavlja kao sigurna destinacija, posebice u očima inozemnih turista.Security is a key component in all tourist destinations, and it includes the security of traffic, public areas, restaurants, hotels, shopping centers, etc. Regardless of whether it is natural or anthropological threats in a tourist destination, it is important to point out that they significantly affect the demand in tourism. Namely, the less safe a tourist destination is, the lower the demand for it. Therefore, today tourist destinations are not only viewed in the context of the resources they have at their disposal, but are also studied in terms of the level of security. Effective management of a tourist destination and companies in tourism has a direct impact on the quality of the tourist service of the organization and the management of the destination and companies. Security is one such process that can be observed at the level of a tourist destination and/or a tourism company. The goal of the diploma thesis was to analyze the factors of safety in tourism and, accordingly, to establish the importance of safety issues when choosing a tourist destination, and to investigate whether tourists feel safe in tourist destinations in the Republic of Croatia. According to the results of the research, it was shown that foreign tourists choose their travel destination based on personal safety more than domestic tourists. On the other hand, the research showed that foreign tourists feel safe in Croatia, and the same could be concluded for domestic tourists, but to a slightly lesser extent. Finally, taking into account the respondents' answers, it can be concluded that the Republic of Croatia is positioned as a safe destination, especially in the eyes of foreign tourists