CRISIS COMMUNICATION STRATEGIES USING IMAGE REPAIR THEORY: A CASE STUDY OF PODRAVKA IN CROATIA

This paper explores the application of image repair theory in crisis communication strategies, focusing on the case study of Podravka in Croatia to identify effective methods of managing public perception during organizational crises. The study evaluates how Podravka, one of the biggest companies in Croatia's food industry, navigated its crisis by employing image repair strategies. By examining the company's responses and communications during the crisis, this research highlights the significance of maintaining a positive public image and the role of proactive communication in mitigating damage to reputation. This study aims to fill the research gap in the current literature regarding the application of image repair theory in corporate crisis management. It provides insights into effective crisis communication strategies that can be employed to repair and enhance corporate image, particularly in times of public scrutiny

A CONCEPT FOR EFFECTIVE TAX CONTROLLING BASED ON THE RESULTS OF TWO EMPIRICAL STUDIES

The dynamics, complexity and abundance of tax law often pose significant challenges to companies. Companies are often confronted with a multitude of national and international tax regulations as well as an increasing tax burden. In addition to the extensive regulations already in place, companies are also constantly faced with new challenges, such as sustainability reporting. Tax challenges often lead to uncertainties in tax planning as well as administrative burdens and high costs. Tax therefore has a major impact on the value and stability of a company. In many cases, Tax Controlling can help companies to overcome these growing challenges and improve the company's risk position. Effective Tax Controlling – which deals with the planning, monitoring and optimization of tax processes – is therefore essential for ensuring the long-term success and competitiveness of a company. In this paper, a comprehensive Tax Controlling concept is developed to assist companies in implementing a Tax Controlling system. In addition, recommendations for action are derived for science and practice. Among other things, the importance of Tax Controlling for corporate sustainability reporting is emphasized. In order to achieve this goal, the article begins with an overview of the results of a qualitative-empirical study based on twelve expert interviews and a quantitative-empirical study based on an online survey of more than 100 representatives from German companies. The results of both studies are then compiled in an orderly manner and brought together to form a deductively derived Tax Controlling concept – which covers the areas of objectives, tasks, instruments and organization. Finally, recommendations for action for science and practice are derived. Among other things, the benefits of Tax Controlling in the context of sustainability reporting, which is becoming increasingly important for companies, will be analyzed

The Welfare State in the USA and the Impact of Racial Discrimination on its Development in the 20th Century

U ovom radu autor analizira koncept i razvitak države blagostanja u Sjedinjenim Američkim Državama u XX. stoljeću i njene diskriminatorne elemente prema afroameričkoj rasnoj manjini. Upravo rasno pitanje autor vidi kao osnovni činilac da je država blagostanja u SAD-u manje izdašna od samog njenog nastanka do danas. Različite faze njenog razvoja od Progresivne ere, preko New Deal-a, do Velikog društva, karakterizirali su zakonski ili institucionalni modeli isključivanja afroameričke manjine iz socijalnih programa, koji su nerijetko bili plod kompromisa liberalnih reformatora s konzervativnim dijelovima društva, posebice na segregacionističkom jugu. Od mirovina za majke, do AFDC programa koristili su se različiti konstrukti poput »prikladnog doma« i »dostojnog roditelja« putem kojih bi se smanjio broj Afroamerikanki kao korisnica socijalnih naknada. U konačnom, konzervativni obračun s državom blagostanja koji će rezultirati ukidanjem AFDC programa i njegovom zamjenom daleko manje izdašnim, radno orijentiranim TANF-om koji je promovirao individualnu odgovornost – imao je također rasni podkontekst jer je AFDC povezivan s kreiranim stereotipom »Kraljice blagostanja« (eng. Welfare Queen) – samohrane Afroamerikanke koja živi zloupotrebljavajući javne resurse.The author examines the concept, growth, and discriminatory aspects of the welfare state development in the United States of America in the 20th century concerning the African-American racial minority. According to him, the primary cause of the US welfare state’s decline in generosity from its founding to the present is the racial issue. Legal or institutional models of the exclusion of African-American users of social programs characterized different phases of its development, from the Progressive Era through the New Deal to the Great Society. These models were frequently the outcome of compromises between liberal reformers and conservative parts of society, especially in the segregationist South. From mothers’ pensions to the AFDC program, various constructions such as “adequate home” and “worthy parent” were used to reduce the number of African-American women receiving welfare payments. The conservative attack on the welfare state, which led to the elimination of the AFDC program and its replacement with a significantly less generous, work-oriented TANF that encouraged personal accountability had a racial undertone associated with the created stereotype of the Welfare Queen, a single African-American woman who lives by abusing public resources

Idiosyncratic momentum factors: A path to improved risk-return trade-offs

The paper examines the risk and return characteristics of four distinct (idiosyncratic) momentum factors, as well as their time-varying exposures to common risk factors. The research demonstrates that applying more advanced factor models in returns residualization, such as the Fama and French five-factor model and the Stambaugh and Yuan mispricing model, enhances the risk and return profile of momentum factors, constructed as a zero-cost winners-minus-losers portfolio, and effectively reduces time-varying exposures to systematic risk factors. Idiosyncratic momentum factors exhibit lower downside risk as compared to total return momentum factors. This paper also discusses the risk-based versus behavior-based theories which aim to explain the returns of momentum either as a compensation for risk or as a result of behavioral mispricing correction and suggests that both theories are important in explaining momentum returns, but lean more towards behavioral explanations, such as underreaction effect resulting from slow dissemination of information among investors. This research supports recent findings that indicate that idiosyncratic momentum is an anomaly distinct from total return momentum

Innovative Irrigation Practices for Sustainable Agriculture: Environmental Benefits and Implementation Challenges

The global agricultural sector is facing increasing challenges due to water scarcity, climate change, and environmental degradation. As water is a crucial resource for agricultural production, optimizing its use is essential to ensure food security and sustainable development. Modern irrigation methods, such as drip irrigation, subsurface irrigation, and smart irrigation systems, have emerged as effective solutions to improve water use efficiency and reduce the negative environmental impacts of traditional irrigation practices. This review explores the key modern irrigation techniques, their environmental benefits, and the challenges hindering their widespread adoption. The findings highlight how these technologies can significantly reduce water consumption, improve soil quality, and protect water resources from contamination. However, barriers such as high initial costs, technical expertise requirements, and water availability must be addressed to ensure their successful implementation. The review concludes by emphasizing the need for integrated water management strategies, policy support, and further research to overcome these challenges and maximize the environmental benefits of modern irrigation

No tools no work. Rhyme as reason effect in proverbs

Istraživanja pokazuju da informacije koje obrađujemo s lakoćom, kao i podražaje koje smatramo ugodnima i lijepima procjenjujemo pozitivnijima i vjerodostojnijima nego informacije koje prenose isti sadržaj, ali u manje privlačnoj formi. Stilska figura rime pokazala se kao forma koja povećava percipiranu istinitost rečenice. U ovom istraživanju provjerili smo ima li rima u izrekama iz hrvatskog jezika utjecaja na doživljaj njihove točnosti kao opisa događaja i ljudskog ponašanja te je li moguće taj efekt smanjiti usmjeravanjem pažnje sudionika na sadržaj izreke uz zanemarivanje stilskih elemenata. U eksperimentu je sudjelovalo 153 sudionika u dobi između 18 i 25 godina, a njihov zadatak bio je procijeniti točnost prezentiranih izreka. Koristili smo se rimovanim i nerimovanim izrekama u dvama oblicima, originalnom i modificiranom, pri čemu su izreke modificirane na način da ne sadržavaju rimu, ali zadržavaju izvorno značenje. Dijelu sudionika uputom je naglašeno da se pri procjeni usmjere samo na sadržaj. Analiza rezultata pokazala je da rima povećava percipiranu točnost izreka, a da je, suprotno očekivanjima, efekt prisutan i onda kada je uputom naglašen njihov sadržaj.Research shows that the information we process easily, as well as the stimuli we find pleasant and attractive, are perceived as more positive and credible than information conveying the same content but in a less appealing form. The poetic device of rhyme has been shown to increase the perceived truthfulness of a sentence. In this study, we examined whether rhyme in Croatian proverbs influences the perception of their accuracy as descriptions of events and human behaviour, and whether this effect can be reduced by directing participants’ attention to the content of the expression while disregarding stylistic elements. The experiment involved 153 participants aged between 18 and 25 years, and their task was to evaluate the accuracy of the presented expressions. We used rhymed and non­rhymed proverbs in two forms, original and modified, with the modified expressions altered in a way that they do not contain rhyme but retain the original meaning. Half of the participants were instructed to focus solely on their content. The analysis of the results showed that rhyme increases the perceived accuracy of the proverbs, and contrary to expectations, the effect is present even when participants are instructed to focus on their content

Application of artificial neural networks in the modelling of grain moisture and drying parameters

Žitarice imaju ključnu ulogu u prehrani ljudi, proizvodnji stočne hrane i industriji. Nakon žetve, očuvanje kvalitete i trajnosti zrna postiže se sušenjem, kojim se vlaga smanjuje na razinu koja sprječava razvoj mikroorganizama i plijesni. U praksi se koriste različite metode sušenja, pri čemu svaka tehnika ima svoje prednosti u pogledu ravnomjernosti, brzine i očuvanja kvalitete zrna. Optimalna razina vlage za skladištenje žitarica kreće se od 12% do 14%, ovisno o vrsti. Niske temperature i kontrolirana vlaga skladišta ključni su za očuvanje nutritivne vrijednosti i sprječavanje kvarenja. Suvremene inovacije u poljoprivredi, osobito primjena strojnog učenja i umjetnih neuronskih mreža, omogućuju precizno modeliranje i optimizaciju procesa sušenja. Ovi modeli analiziraju velike količine podataka, prepoznaju uzorke i predviđaju optimalne uvjete rada, čime doprinose većoj učinkovitosti, očuvanju kvalitete i smanjenju troškova sušenja.Cereals play an important role in human nutrition, animal feed production and industry. After harvesting, the quality and shelf life of the grain is maintained by drying, which reduces the moisture to a level that prevents the development of microorganisms and mould. In practise, various drying methods are used, with each technique having its own advantages in terms of uniformity, speed and preservation of grain quality. The optimum moisture content for grain storage is between 12% and 14%, depending on the variety. Low temperatures and controlled humidity during storage are key to preserving nutritional value and preventing spoilage. Modern innovations in agriculture, in particular the use of machine learning and artificial neural networks, enable precise modelling and optimisation of the drying process. These models analyse large amounts of data, recognise patterns and predict optimal operating conditions, thus contributing to greater efficiency, quality preservation and lower drying costs

Assessing the Short-Term Impact of the Oak Lace Bug (Corythucha arcuata) on Growth and Wood Properties of Quercus frainetto

The oak lace bug Corythucha arcuata (Say, 1832), an invasive sap-sucking insect originating from North America, has rapidly spread across Europe, raising concerns about its impact on oak forest ecosystems. This study evaluates the short-term effects of C. arcuata infestation on radial growth and wood properties of Hungarian oak Quercus frainetto Ten. in Kalyvas-Margaritiou public forest complex along the Xanthi-Drama national highway in northeastern Greece, Xanthi Prefecture, Eastern Macedonia and Thrace, Greece. Oak trees were sampled in areas with varying degrees of infestation to compare growth characteristics and evaluate potential physiological impacts. Results revealed no statistically significant differences in tree radial growth or late/early wood ratios (p=0.125 and p=0.0837, respectively) between infested and non-infested trees. The study also highlights the critical role of highways as dispersal corridors, with infestation levels decreasing with distance from the roads. While short-term impacts appear negligible, the potential for long-term consequences remains a concern. Continuous infestation could interact with other stressors, such as drought, defoliation, and climate extremes, posing risks to tree health, acorn production, and associated biodiversity. This study underscores the importance of monitoring invasive species and their cumulative impacts on forest ecosystems

Application of smart technologies in the integration of local resources for sustainable destination management

The research has shown that smart technologies can signifi cantly improve the integration of local resources into sustainable destination management, but this potential depends on strategic alignment, digital infrastructure readiness, and stakeholder coordination. Practical implications point to the need for continuous training of destination managers, investment in digital tools tailored to local specifi cities, and adaptive governance frameworks. The study’s limitations include a limited geographic sample and reliance on secondary data for benchmarking, while future research should expand on empirical fi eldwork and explore comparative cross-country models. Lessons learned suggest that smart solutions should not be treated as universal tools, but as contextual instruments aligned with the social, ecological and technological maturity of each destination