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Taxation of distance selling of goods with value added tax with emphasis on Internet commerce in Croatia and the European Union
No full textInternetska trgovina iz godine u godinu raste značajnom brzinom te predstavlja sve veći udio u ukupnoj ostvarenoj prodaji. Sve šira dostupnost i pristupačnost komunikacijskih veza, novih tehnologija i pripadajućih naprednih sadržaja, uvjetovala je da se internetski servisi, koji su sve do nedavno bili rezervirani isključivo samo za velike tvrtke, počnu koristiti i u malim i srednjim poduzećima te u potrošačkom segmentu. Rast internetske trgovine u zadnjih nešto više od godinu dana dodatno je potaknula pandemija uzrokovana virusom Covid-19 te se takav rast očekuje i u budućnosti. Nastavak rasta internetske trgovine u velikoj je mjeri uvjetovan i odnosom države prema njoj. Iako se internetske trgovina prirodno razvija privatnom inicijativom poduzetnika i u velikoj većini slučajeva je izvan neposrednog dosega države, stupanj prihvaćanja i korištenja elektroničkog oblika trgovanja u velikoj mjeri ovisi o povjerenju poduzetnika i potrošača u sigurnost elektroničkih transakcija. Prvi korak k tome je bilo donošenje Strategije razvoja elektroničkog poslovanja koje je poslužilo kao temelj za jačanje povjerenja poduzetnika i potrošača u sigurnost transakcija korištenjem elektroničkih medija. Zastupljenost internetske trgovine u Hrvatskoj je niža od svjetskog prosjeka, ali promjenom percepcije ljudi da internetska trgovina služi za uštedu vremena i novca, uz izostanak većeg rizika, postotak građana koji aktivno koriste usluge internetske trgovine u Hrvatskoj počet će se približavati svjetskom prosjeku. U radu je opisan razvoj, osnovne značajke i specifičnosti internetske trgovine, postupak oporezivanja porezom na dodanu vrijednost u prodaji robe na daljinu te harmonizacija oporezivanja unutar Europske unije.Internet trade has been growing at a significant rate from year to year and represents an increasing share in total sales. The increasing availability and accessibility of communication links, new technologies and associated advanced content has led to the fact that Internet services, which until recently were reserved exclusively for large companies, are now used in small and medium enterprises and in the consumer segment. The growth of online commerce in the last 20 months has been further stimulated by the pandemic caused by the Covid-19 virus, and a comparable growth is expected in the future. The continued growth of internet commerce is largely conditioned by the state's attitude towards it. Although e-commerce is naturally developed on the private initiative of entrepreneurs and in the vast majority of cases is beyond the immediate reach of the state, the degree of acceptance and use of electronic commerce depends largely on the confidence of entrepreneurs and consumers in the security of electronic transactions. The first step towards this was the adoption of the Electronic Business Development Strategy, which served as a basis for strengthening the confidence of entrepreneurs and consumers in the security of transactions using electronic media. The prevalence of e-commerce in Croatia is lower than the world average, but by changing people's perception that e-commerce saves time and money, in the absence of greater risk, the percentage of citizens who actively use e-commerce in Croatia will begin to approach the world average. The paper describes the development, basic features and specifics of internet commerce, the procedure of value added tax in the sale of goods at a distance and the harmonization of taxation within the European Union
Planiranje i budžetiranje na primjeru OPG-a Hrgović
No full textSvrha je ovoga diplomskog rada ukazati na značaj planiranja i budžetiranja u malim poduzećima koja su također pogođena suvremenim načinima rada na tržištu, a koja planove i budžete smatraju nepotrebnim. Iz samoga naslova rada i teme već se jasno da iščitati da rad prikazuje metode planiranja i budžetiranja s naglaskom na metodu izrade master budžeta i to na primjeru maloga obiteljskog poljoprivrednog gospodarstva. Svako vrijeme sa sobom nosi neke svoje posebnosti, a današnje vrijeme diktira ubrzan tempo života i rada, a to svakako sa sobom nosi i neke posljedice. Velika poduzeća imaju stalnu namjeru širenja i povećavanja, što iziskuje kvalitetne menadžerske timove i velike napore prilikom izrade plana i budžeta, a isto se to, nažalost, ne može reći i za manja poduzeća. Ovim se radom nastojalo pokazati da se izrada plana i budžeta može primijeniti i na manja poduzeća te da kvalitetnim pristupom poslovanju poduzeće može postaviti jasne ciljeve, a sve s ciljem poboljšanja rada istoga. Na primjeru operativnoga i financijskog budžeta pokazalo se da je moguće pratiti potrebne resurse za proizvodnju te količinu novca koja je potrebna za njihovu nabavu. Jasnim zakonitostima upravljačkoga računovodstva i uz pomoć jednostavnih matematičkih operacija također se pokazalo da se izrada plana da napraviti vrlo jednostavno. Kontrola daje osjećaj sigurnosti pa tako i samo kontroliranje poslovanja osigurava mir vlasniku poduzeća, a ta se kontrola odvija pravovremenim planiranjem, budžetom i kontrolom priljeva i odljeva novca. Na kraju, potrebno je naglasiti da je bilo kakav plan bolji od nikakvoga plana i da bez plana nema jasnoga cilja, a metode planiranja i budžetiranja u okviru master budžeta na primjeru OPG-a Hrgović to su i potvrdile.The purpose of this master thesis is to point out the importance of planning and budgeting in small businesses that are also affected by modern ways of working in the market, and which consider plans and budgets unnecessary. From the title of this paper and the topic, it is already clear how the paper presents the methods of planning and budgeting with an emphasis on the method of making a master budget on the example of a small family farm. Each period has its own peculiarities, and today's time dictates an accelerated pace of lifestyle and work, and this certainly brings some consequences. Very large companies have a constant intention to expand and grow, which requires quality management teams and great efforts in developing a plan and budget, and the same unfortunately cannot be said for smaller companies. Within this paper, we wanted to show that the development of the plan and budget can be applied to smaller companies and that a quality approach to management of companies can set clear goals, all in order to improve the work of the company. We have shown by the example of the operational and financial budget that we can monitor the necessary resources for production, and the amount of money needed to procure them. Through the clear laws of management accounting and with the help of simple mathematical operations, we have also shown how to “forge” a plan very easily. Control gives a sense of security, so controlling the business itself ensures peace of mind for the business owner, and this control takes place through a promptly plan, budget and control of cash inflows and outflows. In the end, it is necessary to emphasize that some plan is better than no plan and that without a plan there is no clear goal, and the methods of planning and budgeting within the master budget on the example of the family farm Hrgović showed that
Development project of a web-application for competitive programming
No full textProces razvoja je skup povezanih radnji s ciljem izgradnje softvera. S rastom industrije informacijske tehnologije broj dostupnih tehnologija se povećavao te su razvojni inženjeri primorani učiti nove tehnologije i razvijati svoje vještine kako bi ostali konkurentni na tržištu. Cilj završnog rada je prikazati razvoj web-aplikacije za natjecateljsko programiranje koristeći suvremene tehnologije otvorenog koda. Aplikacija je pisana u TypeScriptu, a generirani JavaScript je pokrenut u Node.JS izvršnom okruženju. Korišten je Postgres kao baza podataka, u koju se pohranjuju podatci neophodni za rad aplikacije. Proces razvoja, uključujući funkcionalnu dokumentaciju i suočene izazove tijekom izrade rada, bit će opisani u daljnjim poglavljima rada.The development process consists of connected operations that go toward building software. With the expansion of information technology, the number of available technologies has increased, and consequently, developers are required to learn new technologies and advance their skills to remain competitive in the market. This thesis aims to present the development of a web app for competitive programming by employing modern open-source technologies. The app is developed using TypeScript, and the generated JavaScript is executed in the Node.JS runtime environment. Postgres is used as a database, storing data necessary for running the app. The development process, including functional specification and problems tackled during the making of the thesis, are presented in further chapters
The importance of media releases in communicating with the public on selected examples
No full textU ovom završnom radu provedena je analiza važnosti medijskih objava u komuniciranju s javnošću, njihovih strukturalnih specifičnosti, uloge odabira medijskoga kanala u komuniciranju s javnošću te utjecaj društvenih medija kao posrednika u komunikaciji s javnošću. Objave za medije jedan su od alata stručnjaka za odnose s javnošću koje imaju vrlo važnu ulogu u kreiranju javnoga mnijenja. Novine, TV i radio važni su izvori osnovnih informacija, međutim internet je radikalno promijenio način na koji ljudi komuniciraju i povezuju se jedni s drugima. Ovakva promjena u masovnim medijima imala je snažan utjecaj na odnose s javnošću i komunikacijske strategije organizacija prema njezinim javnostima. Pojava novih medijskih kanala donijela je određene prednosti, ali i izazove za djelatnike odnosa s javnošću. Na primjerima odabranih organizacija u ovom radu prikazana je dobra i loša uporaba novih medijskih kanala i utjecaj medijskih objava na percepciju javnosti. Osim toga analizirana je uloga medijskih objava u komuniciranju s javnošću i utjecaj novih medija na posao PR stručnjaka.This academic work analyzes the importance of media releases in public relations, their structural specificities, the role of media channels in public relations, and the influence of social media as mediators in public communication. Media releases are one of the tools of public relations professionals that play a very important role in generating public opinion. Newspapers, TV and radio are important sources of information, but the internet has radically changed the way people communicate and connect with one another. This change in the mass media has had a profound effect on the public relations profession and the communication strategies of organizations towards their public. The emergence of new media channels has also brought some benefits as well as challenges for public relations professionals. In the examples of chosen organizations, this paper illustrates the good and bad usage of new media channels and the impact of media releases on public perception. Furthermore, the role of media publications in public relations and the impact of new media on the work of PR professionals were analyzed.
Keywords: media releases, media relations, new media, media channels, social medi
Employee satisfaction with internal communication within the consumer services and retail sector in the company INA d.d.
No full textOzračje pozitivne interne komunikacije u organizaciji povezano je sa zadovoljstvom i motivacijom zaposlenika, odnosno njihovim doprinosom rezultatima organizacije u kojoj rade. Kvalitetna komunikacija potiče veću stopu uključenosti zaposlenika i pruža im veći osjećaj obveze prema poslu koji rade. Angažirani zaposlenici poduzimaju pozitivne akcije kako bi unaprijedili učinak, reputaciju i interese svoje organizacije. Stoga je predmet rada bio analiza zadovoljstva internom komunikacijom na uzorku od 74 zaposlenika poslovnog segmenta Usluge kupcima i maloprodaja poduzeća INA d.d. Cilj istraživanja bio je utvrditi stupanj zadovoljstva različitim aspektima interne komunikacije, odnosno otkriti percepciju ispitanika o povezanosti kvalitete interne komunikacije s njihovim zadovoljstvom, radnom motivacijom i osjećajem odgovornosti. Rezultati provedenog istraživanja pokazuju relativno visoku razinu zadovoljstva internom komunikacijom te otkrivaju kako ispitanici smatraju da je kvaliteta interne komunikacije pozitivno povezana s njihovim zadovoljstvom, angažmanom i odgovornosti u obavljanju radnih zadataka. Osim toga, ispitanici su predložili različite načine unapređenja interne komunikacije unutar svoga poslovnog segmenta.The atmosphere of positive internal communication in an organization is related to the satisfaction and motivation of employees and their contribution to the results of the organization in which they work. Quality communication encourages a higher rate of employee involvement and gives them a greater sense of commitment to the work they do. Engaged employees take positive action to improve the performance, reputation and interests of their organization. On that account, the subject of this paper was the analysis of satisfaction with internal communication on a sample of 74 employees in the INA's business segment, Consumer Services and Retail. The aim of the research was to determine the degree of satisfaction with various aspects of internal communication, i.e. to reveal the respondents' perception of the connection between the quality of internal communication and their satisfaction, work motivation and sense of responsibility. The results of the research show a relatively high level of satisfaction with internal communication and reveal that respondents are of the opinion that the quality of internal communication is positively related to their satisfaction, commitment and responsibility in performing work tasks. In addition, respondents suggested different ways to improve internal communication within their business segment
Developing mobile applications using Flutter/Dart framework on the example of the MovieLens application
No full textRazvoj mobilnih aplikacija je nova paradigma razvoja softvera. Iako se udio mobilnih
platformi na tržištu ustalio, s dvije glavne platforme, iOS-om i Androidom, i dalje postoji
širok izbor razvojnih alata za te platforme. Jedna od glavnih prepreka u razvoju nativnih
mobilnih aplikacija za više platformi je činjenica da je potrebno razviti jednu aplikaciju za
svaku platformu koju se želi podržati. Cross-platform razvojni okviri su se u ovom slučaju
predstavili kao rješenje, nudeći razvoj jedne aplikacije za više različitih platformi.
Prednosti takvih rješenja su često umanjene slabijim performansama, problematičnim i
nekonzistentnim komponentama grafičkog sučelja i lošijom podrškom. Flutter, kao jedan
od najnovijih cross-platform razvojnih okvira, nastoji ukloniti većinu navedenih problema.
U ovom radu analiziraju se metode razvoja mobilnih aplikacija, i kroz proces izrade
mobilne aplikacije razvojnim okvirom Flutter, ispituju tvrdnje o njegovim prednostima.Mobile application development is a new paradigm of software development. Although
the market share of mobile platforms has stabilized, with the two main platforms, iOS and
Android, there is still a wide variety of development tools for these platforms. One of the
main obstacles in developing native mobile apps for multiple platforms is the fact that you
need to develop one app for each platform you want to support. Cross-platform
development frameworks presented themselves as a solution, offering the development
of one application for several different platforms. The advantages of such solutions are
often offset by lower performance, problematic and inconsistent graphical interface
components, and worse support. Flutter, as one of the latest cross-platform development
frameworks, tries to eliminate most of the listed problems. In this paper, the methods of
mobile application development are analysed, and through the process of creating a
mobile application using the Flutter development framework, claims about the advantages
of Flutter are examined
Analiza upravljanja društvenim mrežama muzeja za umjetnost i obrt tijekom COVID-19 pandemije
No full textKanali promocije kroz društvene mreže te odabir sadržaja i načina na koji se on predstavlja svojoj publici, već su skoro dva desetljeća veliki izazov za stručnjake odnosa s javnošću i upravo time se bavi ovaj rad. Odabirom Muzeja za umjetnost i obrt kao i predstavljanjem njegovih promotivnih aktivnosti i sadržaja na društvenim mrežama (Facebooku i Instagramu), u vrijeme Covid-19 pandemije, željelo se naglasiti kako obim posla, angažman i nadasve inovativnost i kreativnost kreiraju ključnu ulogu prilagođavanja pandemijskim neprilikama. Društvene mreže tijekom pandemije Covid-19 pokazale su se kao neoborivi i jedini kanal komunikacije muzeja sa svojom javnošću. U tom smislu potrebna je i odabrana tema ovoga rada o analizi upravljanja društvenim mrežama jer su upravo ti kanali u posljednjih nekoliko godina krilatica dosega ciljane javnosti kulturnih ustanova i to ne samo u muzejskom ogranku kulture. Istraživalo se je li komunikacija Muzeja za umjetnost i obrt na društvenim mrežama Facebook i Instagram tijekom Covid-19 pandemije bila adekvatna i uspješna te je li uspjela zadobiti pozitivan dojam o komunikaciji. Istraživanjem analize sadržaja službenih profila Facebooka i Instagrama MUO-a, potvrđuju se istraživačka pitanja i naglašava kreativnost, inovativnost i interaktivno komuniciranje muzeja tijekom pandemije. Saznanja do kojih se došlo provođenjem anketnog upitnika, također potvrđuju istraživačka pitanja te ostaju kao primjer izuzetno uspješno provedene komunikacije muzeja prema svojim interesentima, potencijalnim ili redovitim posjetiteljima, s izuzetno pozitivnim dojmom o komunikaciji tijekom Covid-19 pandemije. Preporuke za daljnja istraživanja tiču se izbora kanala komuniciranja i dosega primljenih informacija kao i uključenosti u interaktivni angažman pratitelja Muzeja.The channels of promotion through social networks and the choice of content and the way in which it presents itself to its audience, have already been for almost two decades of great challenge for public relations experts and this is exactly what this paper is dealing with. By choosing the Museum of Arts and Crafts as well as presenting its promotional activities and content on social networks (Facebook and Instagram), during the Covid-19 pandemic, it was intended to emphasize how the scope of work, engagement and above all innovation and creativity create a key role of adapting to pandemic distress. Social media during the Covid-19 pandemic has proven to be irrefutable and the only channel for the museum's communication with its public. In this sense, the chosen topic of this paper on the analysis of social media management is also needed, because it is these channels that have been the motto of the reach of the targeted public of cultural institutions in recent years, and not only in the museum branch of culture. It was investigated whether the communication of the Museum of Arts and Crafts on social networks Facebook and Instagram during the Covid-19 pandemic was adequate and successful and whether it managed to gain a positive impression of communication by researching the content analysis of the official Facebook and Instagram profiles of the Museum of Arts and Crafts. The research issues are confirmed and the creativity, innovation and interactive communication of museums during the pandemic are highlighted. The findings obtained by conducting the survey also confirm research questions and remain as an example of the extremely successful communication of the museum towards its interests, potential or regular visitors with an extremely positive impression of communication during the Covid-19 pandemic. The recommendation for further research concerns the choice of channels of communication and the scope of the information received as well as involvement in the interactive engagement of the Museum's followers
The influence of social networks on the user's self-image
No full textZavršni rad „Utjecaj društvenih mreža na korisnikovu sliku o sebi“ bavi se tematikom promjene društvenih navika i percepcije pojedinca nastale pod utjecajem medijske promjene i napredovanja društvenih mreža. Radom je istražena i prikazana problematika utjecaja koju društveni mediji imaju na pojedinca u kategorijama percepcije fizičkog izgleda, partnerskih odnosa i samo-percepcije. Također analizirane su i navike korisnika pri korištenju društvenih mreža te njihovo viđenje utjecaja i prisutnosti društvenih platformi u svakodnevnom životu. Cilj rada bio je ispitati kakvu javnost ima percepciju o utjecaju društvenih mreža na stvaranje slike o nama. Kao metoda istraživanja korištena je online anketa u kojoj je sudjelovalo 120 ispitanika dobne skupine od 16 do 35 godina, različitog spola te stupnja obrazovanja. S obzirom na to da se samo jedna osoba od 120 anketiranih izjasnila da ne koristi društvene mreže može se zaključiti da su društvene mreže postale sastavni dio svakodnevice. Rezultati anketnih pitanja ukazuju da društvene mreže uvelike utječu na psiho-fizičku percepciju pojedinaca kao i na sami doživljaj okoline kroz prizmu plasiranog sadržaja na društvenim mrežama.The final paper "The influence of social networks on the user's self-image" deals with the topic of changes in social habits and individual perception caused by the influence of media changes and the advancement of social networks. The paper investigated and presented the issue of the impact that social media has on an individual in the categories of perception of physical appearance, relationships and self-perception. The habits of users when using social networks and their perception of the influence and presence of social platforms in everyday life were also analyzed. This work aimed to examine the public's perception of the influence of social networks on creating our self-image. As a research method, an online survey was used in which 120 respondents participated, aged 16 to 35, of different genders and levels of education. Given that only one person out of 120 respondents declared that they do not use social networks, it can be concluded that social networks have become an integral part of everyday life. The results of the survey questions indicate that social networks influence the psychophysical perception of individuals as well as their own experience of the environment through the prism of content posted on social networks
Specifics of budget accounting on the example of the City of Slatina
No full textTema je ovog rada funkcioniranje proračuna Grada Slatine te su predstavljeni rezultati teorijske i zakonske osnove proračuna koji se potvrđuju aplikativnim dijelom analize proračuna Grada Slatine. Proračun predstavlja ključni mehanizam financiranja javnih potreba i interesa na razini središnje i lokalne države. Putem proračuna nositelji državne razine realiziraju politiku upravljanja i raspolaganja javnim dobrima. Ciljevi su ovog rada teorijski objasniti financiranje i upravljanje državnim proračunom, jedinicama lokalne i područne (regionalne) samouprave te praktično korištenje sredstava proračuna grada Slatine, istražiti ulogu i značaj proračuna u Republici Hrvatskoj, analizirati utjecaj proračuna na razvoj i utjecaj grada Slatine, istražiti usporednu analizu proračuna Grada Slatine za 2019. i 2020. godinu. Kvalitetno isplaniran, donesen i proveden proračun djeluje na živote svih građana te na funkcioniranje cjelokupne zajednice. Proračun se zasniva na unaprijed izglasanim prihodima, koji su namijenjeni za financiranje rashoda kojima se zadovoljavaju potrebe određenog područja koje je pod nadležnošću određene jedinice lokalne i područne (regionalne) samouprave. Proračunska transparentnost prikazuje koliko mrežne stranice Grada Slatine sadrže potrebnih, dostupnih javnih dokumenata.The topic of this paper is related to the functioning of the budget of the City of Slatina, the results of the theoretical and legal basis of the budget are presented, which are confirmed by the applicative part of the analysis of the budget of the City of Slatina. The budget is a key mechanism for financing public needs and interests at the central and local government levels. Through the budget, state-level holders implement a policy of managing and disposing of public goods. The aim of this paper is to theoretically explain the financing and management of the state budget, local and regional self-government units and the practical use of budget funds of the city of Slatina. The objectives of the specialist diploma thesis "Specifics of budget accounting on the example of the city of Slatina" are: to explore the role and importance of the budget in the Republic of Croatia; analyze the impact of the budget on the development and impact of the city of Slatina; to investigate a comparative analysis of the budget of the city of Slatina for 2019 and 2020. The quality of the planned, adopted and implemented budget affects the lives of all persons and the functioning of the entire community. The budget is based on pre-voted revenues, which are intended to finance expenditures that meet the needs of a particular area under the jurisdiction of a particular unit of local and regional self-government. Budget transparency shows how many web pages of the City of Slatina contain the necessary, available public documents