1,720,957 research outputs found
MARKETING IN INSURANCE
No full textUzimajući u obzir da čovjek nije u mogućnosti sam sebi pruţiti kompletnu zaštitu, još od najstarijih vremena, javlja se ideja osnutka takve vrste djelatnosti kojoj će primarna uloga biti ekonomska zaštita od nastupanja štetnih dogaĎaja. Razvitkom ekonomije, tehnologije te promjenama načina ţivota razvija se i djelatnost osiguranja. U ovom radu nastoji se pobliţe objasniti pojam osiguranja i pojam marketinga te načini korištenja promidţbenih usluga kojima se sluţe osiguravajuća društva kako bi uspješno poslovala na konkurentnom trţištu trudeći se zadovoljiti svoje korisnike. Nakon toga, izvršit će se komparativna analiza usluga i ponuda promatranih osiguravajućih društava: Croatia osiguranje d.d., Euroherc osiguranje d.d. te Adriatic osiguranje d.d.Considering that man has not been able to provide complete protection for himself, since time immemorial, the idea of establishing such a type of activity arises which primary role is economic protection against the occurrence of harmful events. With the development of the economy, technology and changes in the way of life, the insurance business is also developing. In this paper it will be explained the meaning of insurance, marketing and the ways of using advertising services which is used by insurance companies to operate successfully in a competitive market, trying to satisfy their customers. After that, a comparative analysis of services and offers will be preformed on the observed insurance companies: Croatia osiguranje d.d., Euroherc osiguranje d.d. and Adriatic osiguranje d.d
The relationship between financial manipulations and gender of independent auditor
No full textSmanjenje povjerenja u revizorske usluge uslijed velikih korporativnih skandala rezultiralo je povećanim interesom korisnika financijskih izvještaja za procjenu kvalitete eksterne revizije. U tom kontekstu, znanstvena istraživanja analizirala su brojne varijable, a jedna od njih je spol revizora. S obzirom na to da rezultati dosadašnjih znanstvenih istraživanja upućuju na postojanje poželjnih karakteristika kod revizorica u usporedbi s njihovim muškim kolegama, temeljni ciljevi ovog istraživanja podrazumijevali su ispitivanje povezanosti spola neovisnog revizora s razinom manipulacija u financijskim izvještajima, kao i stjecanje uvida u različite karakteristike provedenih revizija poput spola glavnog revizijskog partnera, veličine revizorskih društava, rotacije revizorskih društava i glavnih revizijskih partnera, mišljenja neovisnog revizora i broja ključnih revizijskih pitanja istaknutih u izvješćima neovisnih revizora. Razina manipulacija u financijskim izvještajima procijenjena je s pomoću Jones modela. Uzorkom istraživanja obuhvaćena su trgovačka društva koja su kotirala na Zagrebačkoj burzi u razdoblju od 2012. do 2021. Prilikom utvrđivanja povezanosti manipulacija u financijskim izvještajima i spola neovisnog revizora korištene su statističke metode poput deskriptivne analize, korelacijske analize i regresijske analize. Rezultati upućuju na nepostojanje povezanosti manipulacija u financijskim izvještajima i spola neovisnog revizora u Republici Hrvatskoj.The decrease in trust in audit services due to major corporate scandals has resulted in an increased interest of users of financial statements in assessing the quality of external audits. In this context, scientific research has analyzed numerous variables, one of which is the gender of the auditor. Given that the results of previous scientific research indicate the existence of desirable characteristics in female auditors compared to their male colleagues, the basic goals of this research included examining the connection between the gender of the independent auditor and the level of manipulation in financial statements, as well as gaining insight into the different characteristics of audits, such as the gender of the lead audit partner, the size of the audit firms, the rotation of audit firms and lead audit partners, the opinion of the independent auditor and the number of key audit matters highlighted in the reports of the independent auditors. The level of manipulations in financial statements was estimated using the Jones model. The research sample included trading companies that were listed on the Zagreb Stock Exchange in the period from 2012 to 2021. Statistical methods such as descriptive analysis, correlation analysis and regression analysis were used to determine the connection between manipulations in financial statements and the gender of the independent auditor. The results indicate that there is no connection between manipulations in financial statements and the gender of the independent auditor in the Republic of Croatia
The relationship between financial manipulations and gender of independent auditor
No full textSmanjenje povjerenja u revizorske usluge uslijed velikih korporativnih skandala rezultiralo je povećanim interesom korisnika financijskih izvještaja za procjenu kvalitete eksterne revizije. U tom kontekstu, znanstvena istraživanja analizirala su brojne varijable, a jedna od njih je spol revizora. S obzirom na to da rezultati dosadašnjih znanstvenih istraživanja upućuju na postojanje poželjnih karakteristika kod revizorica u usporedbi s njihovim muškim kolegama, temeljni ciljevi ovog istraživanja podrazumijevali su ispitivanje povezanosti spola neovisnog revizora s razinom manipulacija u financijskim izvještajima, kao i stjecanje uvida u različite karakteristike provedenih revizija poput spola glavnog revizijskog partnera, veličine revizorskih društava, rotacije revizorskih društava i glavnih revizijskih partnera, mišljenja neovisnog revizora i broja ključnih revizijskih pitanja istaknutih u izvješćima neovisnih revizora. Razina manipulacija u financijskim izvještajima procijenjena je s pomoću Jones modela. Uzorkom istraživanja obuhvaćena su trgovačka društva koja su kotirala na Zagrebačkoj burzi u razdoblju od 2012. do 2021. Prilikom utvrđivanja povezanosti manipulacija u financijskim izvještajima i spola neovisnog revizora korištene su statističke metode poput deskriptivne analize, korelacijske analize i regresijske analize. Rezultati upućuju na nepostojanje povezanosti manipulacija u financijskim izvještajima i spola neovisnog revizora u Republici Hrvatskoj.The decrease in trust in audit services due to major corporate scandals has resulted in an increased interest of users of financial statements in assessing the quality of external audits. In this context, scientific research has analyzed numerous variables, one of which is the gender of the auditor. Given that the results of previous scientific research indicate the existence of desirable characteristics in female auditors compared to their male colleagues, the basic goals of this research included examining the connection between the gender of the independent auditor and the level of manipulation in financial statements, as well as gaining insight into the different characteristics of audits, such as the gender of the lead audit partner, the size of the audit firms, the rotation of audit firms and lead audit partners, the opinion of the independent auditor and the number of key audit matters highlighted in the reports of the independent auditors. The level of manipulations in financial statements was estimated using the Jones model. The research sample included trading companies that were listed on the Zagreb Stock Exchange in the period from 2012 to 2021. Statistical methods such as descriptive analysis, correlation analysis and regression analysis were used to determine the connection between manipulations in financial statements and the gender of the independent auditor. The results indicate that there is no connection between manipulations in financial statements and the gender of the independent auditor in the Republic of Croatia
The relationship between financial manipulations and gender of independent auditor
No full textSmanjenje povjerenja u revizorske usluge uslijed velikih korporativnih skandala rezultiralo je povećanim interesom korisnika financijskih izvještaja za procjenu kvalitete eksterne revizije. U tom kontekstu, znanstvena istraživanja analizirala su brojne varijable, a jedna od njih je spol revizora. S obzirom na to da rezultati dosadašnjih znanstvenih istraživanja upućuju na postojanje poželjnih karakteristika kod revizorica u usporedbi s njihovim muškim kolegama, temeljni ciljevi ovog istraživanja podrazumijevali su ispitivanje povezanosti spola neovisnog revizora s razinom manipulacija u financijskim izvještajima, kao i stjecanje uvida u različite karakteristike provedenih revizija poput spola glavnog revizijskog partnera, veličine revizorskih društava, rotacije revizorskih društava i glavnih revizijskih partnera, mišljenja neovisnog revizora i broja ključnih revizijskih pitanja istaknutih u izvješćima neovisnih revizora. Razina manipulacija u financijskim izvještajima procijenjena je s pomoću Jones modela. Uzorkom istraživanja obuhvaćena su trgovačka društva koja su kotirala na Zagrebačkoj burzi u razdoblju od 2012. do 2021. Prilikom utvrđivanja povezanosti manipulacija u financijskim izvještajima i spola neovisnog revizora korištene su statističke metode poput deskriptivne analize, korelacijske analize i regresijske analize. Rezultati upućuju na nepostojanje povezanosti manipulacija u financijskim izvještajima i spola neovisnog revizora u Republici Hrvatskoj.The decrease in trust in audit services due to major corporate scandals has resulted in an increased interest of users of financial statements in assessing the quality of external audits. In this context, scientific research has analyzed numerous variables, one of which is the gender of the auditor. Given that the results of previous scientific research indicate the existence of desirable characteristics in female auditors compared to their male colleagues, the basic goals of this research included examining the connection between the gender of the independent auditor and the level of manipulation in financial statements, as well as gaining insight into the different characteristics of audits, such as the gender of the lead audit partner, the size of the audit firms, the rotation of audit firms and lead audit partners, the opinion of the independent auditor and the number of key audit matters highlighted in the reports of the independent auditors. The level of manipulations in financial statements was estimated using the Jones model. The research sample included trading companies that were listed on the Zagreb Stock Exchange in the period from 2012 to 2021. Statistical methods such as descriptive analysis, correlation analysis and regression analysis were used to determine the connection between manipulations in financial statements and the gender of the independent auditor. The results indicate that there is no connection between manipulations in financial statements and the gender of the independent auditor in the Republic of Croatia
Inkluzija djece s Down sindromom u osnovnoškolski vjeronauk
No full textPrvo poglavlje govori o čovjeku kao slici Božjoj, naglašava se kako je svaki čovjek stvoren iz ljubavi Božje. Također govori o važnosti dostojanstva ljudske osobe i osobe s posebnim potrebama te se ističe da svaka osoba ima pravo na život, jer je to temeljno ljudsko pravo i osoba s posebnim potrebama. Nakon dostojanstva, govori se i o obitelji osoba s posebnim potrebama gdje se može vidjeti kako tim obiteljima pružiti vjersku i društvenu pomoć. Drugo poglavlje definira što su djeca s posebnim potrebama, kakve sve posebne potrebe postoje, a naglasak će se staviti na njihovu osnovnoškolsku vjeronaučnu nastavu i vjerski odgoj. Detaljno će se obraditi proces inkluzije i pokazati da je ona jedna od temelja početka rada s djecom s posebnim potrebama. Treće poglavlje donosi nam primjer djevojčice Ane sa Down sindromom koja se uspješno uključila u vjeronaučnu nastavu
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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