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Perceptions and attitudes of Croatian citizens towards trust in the media and ethics of the Internet portals
No full textZa potrebe završnoga rada provedeno je anketno istraživanje u kojem je sudjelovalo 215 hrvatskih građana radi ispitivanja njihove percepcije i stavova o povjerenju u medije i etičnosti hrvatskih internetskih portala. Postavljena je hipoteza da više od 50% ispitanika nema povjerenje u medije. Hipoteza je potvrđena i provedeno istraživanje pokazalo je da ispitani hrvatski građani nemaju previše povjerenja u hrvatske internetske portale te smatraju da portali ne posluju etično. Rezultati istraživanja pokazali su da ispitani hrvatski građani svoje povjerenje ocjenjuju ocjenom od 2 do 3. Ispitanici smatraju da hrvatski internetski portali ne posluju etično te u skladu s time nemaju ni pozitivnu percepciju o portalima. S pomoću znanstvene literature u radu su se objasnile odrednice etike, etičkih načela i prijepora, lažnih vijesti i dezinformacija. Analizom rezultata utvrđeno je da su ispitanici upoznati s pojmom fake news te da su umjereno zabrinuti zbog porasta dezinformacija i lažnih vijesti. Međutim, kako bi se dobili potpuno reprezentativni rezultati, potrebno je provesti istraživanje na znatno većem broju ispitanika te utvrditi koliko je stvarno povjerenje hrvatskih građana u medije i etičnost portala.For the purposes of the final paper, a survey was conducted in which 215 Croatian citizens participated in order to examine their perception and attitudes towards trust in the media and the ethics of the Croatian Internet portals. It has been hypothesized that more than 50% of respondents do not trust the media. The hypothesis was confirmed and the conducted research showed that the surveyed citizens of Croatia do not have a large amount of trust in Croatian internet portals and believe that the portals do not operate ethically. The results of the research showed that the surveyed citizens of Croatia rate their trust with a score of 2 out of 3. Respondents believe that the Croatian Internet portals do not operate ethically and they do not have a positive perception of the portals. With the help of scientific literature, the paper explained the determinants of ethics, ethical principles and controversies, fake news and misinformation. The analysis of the results showed that the respondents were familiar with the concept of fake news and that they were moderately concerned about the increase in misinformation and fake news. In order to be able to draw some concrete conclusions, it is necessary to conduct a survey on a significantly larger number of respondents and determine the real trust of Croatian citizens in the media and the ethics of the portals
Competitiveness of tax company profits in Croatia and selected countries of the region through attracting foreign investments
No full textU teoriji inozemna izravna ulaganja imaju najveći utjecaj na gospodarski rast (bruto društveni proizvod - BDP), izvoz, investicije i zaposlenost. Zemlje u razvoju, pa tako i Republika Hrvatska svojim reformama i politikom pokušava stvoriti uvjete koji će biti privlačni i poticajni. Do izražaja dolazi važnost poreznih sustava kao načina stvaranja konkurentnosti. Putem poreza na dobit investicije se mogu poticati poreznim praznicima, u užem smislu poreznim investicijskim olakšicama te relativno nižom stopom poreza na dobit. Hrvatski sustav poreza na dobit prošao je proces harmonizacije i usklađenja sa zahtjevima Europske unije, gdje se Hrvatska danas kao jedna od članica istaknula i pokazala važnost svoje pozicije u međunarodnom poreznom okruženju. Uz Hrvatsku, u ovom će se radu analizirati porezni sustav Slovenije, Srbije, Bosne i Hercegovine, Crne Gore i Sjeverne Makedonije. Problematika će obuhvatiti sve elemente sustava poreza na dobit i poticaje unutar svojih poreznih politika. Sustavi navedenih zemalja imaju ekonomsku i socijalnu važnost zbog poticanja aktivnosti istraživanja, razvoja, izobrazbe i obrazovanja. Fiskalno značenje u ukupnim prihodima od poreza je malo, pa se poticajima novac usmjerava na razvoj i izgradnju određene industrije. Donošenje investicijske odluke, temeljene samo na nominalnoj stopi poreza na dobiti, može dovesti do zablude ako se ne računa na vanjske čimbenike kao što su stabilnost ekonomije, geografski položaj, utjecaj politike, itd. Analizirane zemlje žele ostvariti konkurentnost za donošenje investicijskih i lokacijskih odluka isticanjem svojih poticaja. Najveći poticaj za investitore je niska stopa poreza na dobit dok zemlje koje dugoročno planiraju zadržati sve potencijalne ulagače usavršavaju porezni sustav da on bude adekvatan, transparentan, jednostavan i predvidljiv. Svrha ovog rada je analizirati specifičnosti postojećeg modela oporezivanja dobiti, kroz istraživanje učinkovitosti sustava poreznih poticaja, olakšica i oslobođenja pri oporezivanju dobiti, odnosno kroz analizu postignutih fiskalnih učinaka poreza na dobit dokazati kakav je njihov utjecaj na poreznu konkurentnost.In theory foreign direct investment has the greatest impact on economic growth (gross domestic product - GDP), exports, investment and employment. Developing countries, including the Republic of Croatia, are trying to create conditions that will be attractive and stimulating with their reforms and policies. The importance of tax systems as a way of creating competitiveness comes to the fore. Through income tax, investments can be encouraged through tax holidays, in a narrower sense with tax investment incentives and a relatively lower income tax rate. The Croatian income tax system has undergone a process of harmonization with the requirements of the European Union, where Croatia today as one of the members stood out and showed the importance of its position in the international tax environment. In addition to Croatia, this paper will analyze the tax systems of Slovenia, Serbia, Bosnia and Herzegovina, Montenegro and Northern Macedonia. The issue will cover all elements of the corporate income tax system and incentives within its tax policies. The systems of these countries are of economic and social importance for encouraging research, development, training and education activities. The fiscal significance in total tax revenues is small, but incentives direct money to the development and construction of a particular industry. Making an investment decision based only on the nominal income tax rate can be misleading if external factors such as economic stability, geographical location, policy influence, etc. are not taken into account. . The biggest incentive for investors is a low income tax rate while countries that plan to retain all potential investors in the long run are perfecting the tax system to make it adequate, transparent, simple and predictable. The purpose of this paper is to analyze the specifics of the existing model of income taxation, through research on the effectiveness of tax incentives, reliefs and exemptions for income taxation, and through analysis of the achieved fiscal effects of income tax to prove their impact on tax competitiveness
Changes in tourism caused by the COVID-19 pandemic on the example of hotel management in the Split-Dalmatia County
No full textOvim diplomskim radom htjelo se pokazati kakve je sve financijske, društvene, gospodarske promjene unijela pandemija u hotelijerstvo na primjeru hotela u Splitsko-dalmatinskoj županiji. Kroz analiziranje osnovnih pojmova i pravila vezanih uz pandemiju, te predstavljanje osnovnih obilježja hotelijerstva i hotela na području navedene županije, istražio se utjecaj pandemije na hotelijerstvo. Također se željelo istražiti u kojoj mjeri se pandemija odrazila na hotelijerstvo, kako hotelijerstvo odgovara promjenama, na koji način su gosti promijenili svoje preferencije i zahtjeve u odnosu na pretpandemijske sezone. Rad je temeljen na pretpostavci kako su hotelijeri nužno morali izmijeniti, odnosno prilagoditi svoju turističku ponudu i poboljšati promociju hotela u drugom smjeru, u smjeru predstavljanja hotela kao sigurnog i odgovornog mjesta koji turistima (gostima) nudi što bezbrižniji odmor. Da bi hoteli to ostvarili, od hotelijera se zahtijevalo poštivanje zdravstvenih mjera i prilagođavanje trenutnoj, odnosno, tada vladajućoj, epidemiološkoj situaciji.This paper wanted to show what kind of financial, social, economic changes the pandemic as brought to the hotel industry on the example of hotels in the Split – Dalmatia County. Through the definition of basic concept and rules related to the pandemic, and the presentation of the basic characteristics of hotels and hotels in the county, the amount of impact on this type of tourism was investigated.
The objectives of this paper are to see the extent to which the pandemic has affected the hotel industry, how the hotel industry responds to change, how guests have changed their preferences and requirements in relation to pre-pandemic seasons. The paper is based on the assumption that hoteliers necessarily had to change or adjust their tourist offer and improve the promotion of the hotel in another direction, in the direction of presenting the hotel as a safe and responsible place that offers tourists (guests) as care free vacation. In order for hotels to achieve this, hoteliers were required to respect health measures and adapt to the current (or, then, prevailing) epidemiological situation
Montaža slike kratkog igranog filma "Moteli i ostale stvari" redateljice Patrizije Karadjole (Prilog)
No full textThe analysis of the impact of pandemic on distribution and logistics sector of trade and hospitality industry on selected examples
No full textU ovom završnom radu istražen je utjecaj pandemije COVID-19 na logistički i distributivni dio trgovinskog i ugostiteljskog sektora. Prvo su definirani pojmovi iz naslova rada, potom su istraženi podaci na primjerima poduzeća prije i poslije početka pandemije. Svrha istraživanja je utvrditi promjene koje su se dogodile pojavom pandemije korona virusa na logistički i distributivni sektor trgovine i ugostiteljstva. Metoda istraživanja bila je istraživanje i vađenje podataka iz sekundarnih izvora te njihova analiza. Istraživanjem i analizom rezultata vidljiv je porast korištenja analiziranih logističkih usluga koje nude poduzeća iz primjera te se vidi određena prilagodba tog segmenta trgovine i ugostiteljstva koji su bili izuzetno pogođeni mjerama protiv korone. Promjene su najviše vidljive u promjeni obujma logistike te je zaključak pojava novog trenda funkcioniranja potrošača uslijed pojave pandemije.This paper presents the research of the impact of COVID-19 pandemic on the logistics and distribution sectors within commercial and hospitality industry. The terms used in the title of the paper are defined in the introductory part, which is then followed by the research of data on business before and after the COVID-19 pandemic that relate to the companies used as examples. The research methods used in this paper were research and extraction of data from secondary sources and their analysis. The research and analysis of collected data have shown the increase in the use of analyzed logistics services offered by the companies taken as examples for the purposes of this paper. Certain adjustments in these segments of commerce and hospitality industries which were significantly affected by the anti-COVID measures were also presented
Business analysis of the boutique hotel in the postpandemic period on the example of the American hotel Faraway
No full textSvi krajevi svijeta se od početka 2020. godine nose s pandemijom uzrokovanom novootkrivenim virusom kojem je dodijeljen naziv – 19, s obzirom da se prvi puta pojavljuje s tom godinom. Pandemijsko razdoblje promijenilo je sve aspekte života na zemlji, te su se posljedice očitovale na gospodarske grane svih sfera kao i na svaku vrstu poslovanja općenito. Turistički, hotelijerski i srodni sektori trpjeli su, a trpe i dalje, financijske gubitke, pad poslovanja, a neizvjesna situacija dovela je i do niza zatvaranja objekata. Faraway Nantucket hotel, s matičnim središtem u Sjedinjenim Američkim Državama, primjer je uspješnog poslovanja kako u pandemijskom tako i u postpandemijskom razdoblju, zbog čega bi njegovo vodstvo, kao bitna komponenta održavanja poslovanja u kriznom razdoblju, trebalo biti uzor i ostalim konkurentima u grani kao i onima koji to nisu, ali trpe jednake posljedice uzrokovane istim problemom.Since the beginning of 2020, all parts of the world have been dealing with a pandemic caused by a newly discovered virus named COVID-19, since it appeared for the first time that year. The pandemic period changed all aspects of life on earth, and the consequences were reflected in the economic branches of all spheres, as well as in every type of business in general. Tourism, hotel and related sectors have suffered, and continue to suffer financial losses, a decline in business, and an uncertain situation has led to a series of closures. The Faraway Nantucket Hotel, headquartered in the United States, is an example of successful business in both the pandemic and post-pandemic periods, which is why its leadership, as an essential component of maintaining business in times of crisis, should be a model for other competitors in the industry, and to others who are not part of exact branch, but suffer the same consequences caused by the same problem