Specific aspects of salary accounting on the example of temporary employment agency

Plaća kao dohodak od nesamostalnog rada od egzistencijalne je važnosti za pojedinca koji poslodavcu pruža svoj rad i za njega prima ugovorenu plaću, uz moguće dodatke, stimulacije, naknade troškova radnika te neoporezive nagrade i potpore. Na naknade plaća radnik ostvaruje pravo zbog očuvanja zdravlja, u slučaju privremene spriječenosti za rad i ostale zakonom određene slučajeve. Krovnim zakonom su uređeni radni odnosi u državi, dok su ostalim zakonskim propisima određene granice bitnih odrednica plaća i naknada plaća te materijalnih prava radnika u obliku najmanjih i najvećih oporezivih iznosa, postocima od određene te detaljnim opisom situacija u kojima se određene pogodnosti, odnosno oslobođenja mogu priznati. Sama računovodstvena evidencija i način obračuna plaća i naknada plaća također je bitna pretpostavka dobro uređenog tržišta rada, kao i suvremeni načini izvještavanja o strukturi obračunate i isplaćene plaće prema internim i eksternim skupinama. Razvojem tržišta rada dolazi do pojave novih oblika zapošljavanja od kojih se ističe nuđenje usluga privremenog zapošljavanja. Ovaj alternativni oblik zapošljavanja brzinu rasta krije u prilagođavanju potrebama poslodavaca, uz istovremenu pomoć nezaposlenim osobama da makar privremeno povećaju dohodak kojim raspolažu. Agencije koje posreduju između poslodavaca i potencijalnih radnika, način poslovanja podređuju zakonskim okvirima koji su u stalnom porastu upravo zbog porasta složenosti navedenog sustava te potrebe za njegovom regulacijom.Salary as income from dependent work is of existential importance for the individual who provide his work to an employer and receives a contractual salary for him/her, with possible allowances, incentives, workers' compensation benefits and non-taxable rewards and grants. The worker is entitled to wage compensations for reasons of health, in the case of temporary disability and other cases stipulated by law. The main law regulates labor relations in the country, while other legal regulations define the limits of the essential determinants of salaries and wages and the material rights of workers in the form of minimum and maximum taxable amounts, percentages of certain and a detailed description of situations in which certain benefits or exemptions may be approved. Accounting and payroll accounting itself is also an essential prerequisite for a well-regulated labor market, as well as modern ways of reporting on the structure of calculated and paid salaries by internal and external groups. With the development of the labor market, new forms of employment emerge, emphasizing the provision of temporary employment services. This alternative form of employment hides the growth rate in adapting to the needs of employers, while helping the unemployed to at least increase their income temporarily. Agencies that interfere between employers and potential workers are subordinated to the legal framework, which is constantly increasing due to the increasing complexity of the temporaray employment system and the need for regulation

The influence of the graphicaly adjusted text on reading in pupils with dyslexia

Disleksija je jedan od najčešćih specifičnih poremećaja učenja. Ulaskom u školski sustav djeca s disleksijom nailaze na prepreke u stjecanju akademskih vještina koje su bitno ispod vještina očekivanih za odreĎenu kronološku dob. Stoga su mnoga istraţivanja posvećena pronalaţenju uzroka oteţanog dekodiranja i tehnikama koje bi osobama s disleksijom olakšale čitanje, razumijevanje i pisanje. Cilj je ovog diplomskog rada bio ispitati u kojoj mjeri grafička prilagodba teksta temeljena na većem fontu slova i većim razmacima izmeĎu slova te drugim poznatim prilagodbama utječe na brzinu čitanja kao aspekt tehnike čitanja te na razumijevanje kod učenika s dijagnosticiranom disleksijom. Istraţivanje je provedeno na dvadesetero djece četvrtih razreda zagrebačkih osnovnih škola, od kojih je 10 učenika s dijagnosticiranom disleksijom, a 10 učenika bez teškoća u čitanju i pisanju. Za potrebe istraţivanja osmišljena su dva jednako zahtjevna narativna teksta, od kojih je jedan bio grafički prilagoĎen. Tekstove su slijedila pitanja kojima se provjerilo razumijevanje pročitanog kod odabranog uzorka ispitanika. Statističkom obradom podataka dobivena je statistički značajna razlika izmeĎu dvije skupine ispitanika u brzini čitanja dva grafički različito oblikovana teksta, ali i u njihovom razumijevanju. Kod skupine djece s disleksijom dobivena je statistički značajna razlika u broju grešaka u čitanju kod dva grafički različito oblikovana teksta, kao i u razumijevanju tekstova. Kod skupine djece bez teškoća čitanja statistički je značajna razlika u razumijevanju dva grafički različito oblikovana teksta. Dobiveni se rezultati u velikoj mjeri poklapaju s rezultatima stranih istraţivanja o grafičkoj prilagodni teksta kod učenika s disleksijom.Dyslexia is one of the most common specific learning disorders. By enrolling into the school system, children with dyslexia encounter obstacles in acquiring academic skills which are essentially bellow skills expected in a particular chronological age. Because of that, many researches are dedicated to finding the cause of difficulties in decoding and techniques which would facilitate reading, understanding and writing of people with dyslexia. The goal of this diploma thesis was to examine the influence of graphical adjustment of the text based on larger font size, wider space between letters and other known adjustment on the speed of reading as the aspect of reading technique and on understanding with students with diagnosed dyslexia. The research was conduced on twenty fourth grade students, ten of which are diagnosed with dyslexia, and the others without reading and writing difficulties. For the purpose of the research two equally difficult narrative texts were designed, one of which was graphically adjusted. The questions following texts tested the understanding of previously read in the selected sample. Data analysis revealed statistically significant difference between the two groups of data subjects in the speed of reading of the two differently graphically adjusted texts, but also in their understanding. Concerning the group of children with diagnosed dyslexia, analysis showed statistically significant difference in the number of reading mistakes with two differently graphically adjusted texts, as in their understanding. Concerning the children without reading difficulties, analysis showed statistically significant difference in understanding of two differently graphically adjusted texts. The results of this research coincide to a large extent with foreign research concerning graphical adjustment of text

CONTEMPORARY FORMS OF ENTERPRENEURSHIP

Promjenama u suvremenom svijetu između ostalih se moraju prilagođavati i poduzetnici pa je tako nastao suvremeni oblik poduzetništva koji se zapravo pojavljuje u obliku poduzetništva na društvenim mrežama. Društvene mreže razvile su se s idejom da povežu ljude s prijateljima i obitelji. Međutim, porastom korisnika one su postale sveprisutne u životima ljudi te su postale nezaobilazan alat u suvremenom poslovanju poduzetnika. Donijele su novi način komuniciranja te su samim time donijele i nove mogućnosti u poslovanju poduzeća. Poduzetnici se putem društvenih mreža mogu na jednostavan način istaknuti, a samim time i povećati svoje tržište i prodaju. Društvene mreže poduzetnicima pružaju mnoge mogućnosti u promociji poduzeća, njih kao poduzetnika i promociji proizvoda i usluga. Uz promociju pruža im se mogućnost da olakšaju, ali i ubrzaju komunikaciju s tržištem. Pomoću društvenih mreža poduzeća lakše mogu održavati odnose s kupcima, ali i pronaći nove kupce. Društvene mreže postale su oblik svakodnevne komunikacije, uz komunikaciju društvene mreže pružaju i mnoge druge mogućnosti zbog čega zauzimaju sve veći značaj. Također, stvaraju određeni društveni kapital. Društveni kapital kojeg stvaraju društvene mreže može se kategorizirati u različite oblike, kao što su korisne informacije, osobne veze, mogućnost formiranja i organiziranja grupa. Sve to rezultira brzim dolaskom do informacija i ostvarivanjem nekih osobnih ciljeva. Provedeno je istraživanje o društvenim mrežama. Istražilo se koliko su poduzetnici aktivni na društvenim mrežama te koliko aktivnost poduzetnika na društvenim mrežama utječe na kupce.Contemporary form of entrepreneurship had emerged because of the need for entrepreneurs to adapt to the changes in the modern world. The modern form of entrepreneurship is actually emerging in the form of entrepreneurship on social networks. The primary goal of social networks was to connect people with friends and family, but with the rise of users, they have become so ubiquitous in people's lives that they have become an indispensable tool in the contemporary business of entrepreneurs. They have brought a new way of communication and with that they have brought new opportunities in the business world. Entrepreneurs can show their skills throughout social networks and also expand their market and increase sales. Social networks offer entrepreneurs many improvement opportunities in area such as promoting the company, marketing and self-improvement. Along with these benefits, social networks not only do they facilitate but they also accelerate communication with customers in the market. Using social networks, businesses can more easily maintain customer relationships and also find new customers. Social networks have become a form of everyday communication Not only social networks provide communication, they also provide many other opportunities, which increases it's importance, they are also generating a type of social capital. Social capital generated by social networks can be categorized into different forms, such as information, personal connections, the ability to form and organize groups, all of which result in quick access to information, and the achievement of some personal goals. The survey was made about social networks. It explored how active entrepreneurs are on social networks and how much entrepreneurial activity on social networks affects customers

Balancing chloroplast redox status – regulation of FNR binding and release

Working in synchrony, photosynthetic charge separation, electron transfer, and redox reactions generate proton motive force necessary for the synthesis of ATP and funneling of electrons toward stromal reducing equivalent NADPH. The last step of electron transfer from ferredoxin to NADP+ is catalyzed by ferredoxin-NADP+ oxidoreductase (FNR). Two proteins, TROL (thylakoid rhodanese-like) and Tic62 (62 kDa component of the translocon at the inner envelope of chloroplasts), have been characterized and shown to form dynamic complexes with FNR. Inactivation of TROL leads to changes in efficiency of electron transfer and induction of non-photochemical quenching. TROL-deficient plants have changed nuclear gene expression with up-regulation of NADPH-dependent malic enzyme, which can form NADPH in an alternative pathway. Thus, NADPH synthesis, mediated by FNR-TROL interaction, may be the source element in metabolic retrograde signal-transduction pathway linking light reactions with nuclear gene expression

Balancing chloroplast redox status – regulation of FNR binding and release

Working in synchrony, photosynthetic charge separation, electron transfer, and redox reactions generate proton motive force necessary for the synthesis of ATP and funneling of electrons toward stromal reducing equivalent NADPH. The last step of electron transfer from ferredoxin to NADP+ is catalyzed by ferredoxin-NADP+ oxidoreductase (FNR). Two proteins, TROL (thylakoid rhodanese-like) and Tic62 (62 kDa component of the translocon at the inner envelope of chloroplasts), have been characterized and shown to form dynamic complexes with FNR. Inactivation of TROL leads to changes in efficiency of electron transfer and induction of non-photochemical quenching. TROL-deficient plants have changed nuclear gene expression with up-regulation of NADPH-dependent malic enzyme, which can form NADPH in an alternative pathway. Thus, NADPH synthesis, mediated by FNR-TROL interaction, may be the source element in metabolic retrograde signal-transduction pathway linking light reactions with nuclear gene expression

Evaluating Location Suitability for Solar Parks Based on Spatial Multi-Criteria Decision Analysis

U radu je provedena ocjena pogodnosti područja za izgradnju solarnih parkova primjenom višekriterijske analize, i to metode analitičkog hijerarhijskog procesa (AHP) u GIS okruženju. U prvoj fazi analize pogodnosti izuzeta su područja nepogodna za izgradnju solarnih parkova, dok su u drugoj fazi klasificirane razine pogodnosti preostalih područja primjenom AHP metode.The paper describes evaluation of the location suitability for solar parks construction, using the multi-criteria analysis, specifically Analytical Hierarchy Process (AHP) method in GIS environment. The areas that are not suitable were excluded in the first phase of the analysis while the suitability of the remaining areas was evaluated and classified in the second phase using the AHP method

Rezultati pilot-istraživanja o potrebama i očekivanjima knjižničara od Društva knjižničara Bilogore, Podravine i Kalničkog prigorja

Rad donosi pregled i analizu rezultata pilot-istraživanja Društva knjižničara Bilogore, Podravine i Kalničkog prigorja o potrebama i očekivanjima knjižničara od ovoga društva – regionalne udruge knjižničara koja ima četrdesetogodišnju tradiciju (osnovana je 1977. godine) te djeluje na području tri županije: Bjelovarsko-bilogorske, Koprivničko-križevačke i Virovitičko-podravske. Društvo trenutno okuplja 115 članova iz 66 školskih, narodnih i specijalnih knjižnica, a u anketnom ispitivanju sudjelovalo je 77 knjižničara s područja djelovanja Društva neovisno o statusu članstva. Ciljevi pilot-istraživanja bili su saznati potrebe i očekivanja članova i nečlanova od Društva, približiti aktivnosti Društva njihovim interesima i potrebama te potaknuti knjižniča re na učlanjivanje u Društvo. Istraživanjem su detektirana problematična područja u radu ovog regionalnog društva knjižničara te su dobivene smjernice za učinkovitije i produktivnije djelovanje

Immediate impact of radiologic technologists in interventional cardiology – single-center experience

Introduction: Although radiologic technologists have many responsibilities in the cardiac catheterization laboratory, the most important responsibility is to perform invasive cardiac surgery using radiological equipment in a safe manner, both for staff and for the patient. Very often, in addition to working with radiological equipment, radiologic technologists must have specific knowledge of specific interventional procedures in invasive. In order to monitor the complexity of today’s procedures and actively participate in an invasive team, ongoing and specific education is essential. The job of a radiologic technologist in the cardiology intervention room consists of a series of tasks such as: knowledge of the complexity of radiation protection, knowledge of heart anatomy, physiology, hemodynamics and all the technical capabilities of devices used in invasive cardiac methods. At the catheterization laboratory, radiologic technologists participate in preparing the patient for the procedure, which includes checking patient data, taking anamnestic data related to the procedure, placing the patient on the table, monitoring vital functions, etc.1 The paper presents the experience of University Hospital Center „Sestre milosrdnice“, whereby after the establishment of the Clinic for Cardiovascular Diseases, the team settings at the Department of Invasive and Interventional Cardiology were changed. In earlier periods, practically from the moment the laboratory started with work, the radiological device was operated traditionally and habitually, but also due to a lack of staff, by invasive cardiologists and/ or perioperative nurses. Goal: To compare radiation exposure before and after changes in team settings, and to determine the immediate impact of the work of radiologic technologists in the invasive cardiology laboratory. Conclusion: Radiologic technologists who directly control radiological equipment and accurately follow the instructions of the operator (interventional cardiologist), by standardizing procedures, can significantly affect the safety of the patient and team in the invasive laboratory

Isolation and phenotypic characterization of soybean (Glycine max L.) microsymbionts in continental Croatia

Simbioznom fiksacijom dušika leguminoze mogu zadovoljiti veliki dio svojih potreba za dušikom na učinkovit i ekološki prihvatljiv način. Rizobije su skupine bakterija tla sa jedinstvenom sposobnošću tvorbe kvržica na korijenu leguminoza u kojima pomoću enzima nitrogenaze konvertiraju inertan atmosferski dušik u biljkama pristupačan amonijačni oblik. Pretpostavlja se da su u tlima kontinentalne Hrvatske prisutni autohtoni sojevi rizobija koji noduliraju soju te da se sojevi međusobno razlikuju po fenotipskim i genotipskim svojstvima. U cilju odabira najkvalitetnijih sojeva rizobija sakupljeni su uzorci tla iz tri područja kontinentalne Hrvatske u kojem postoji dugogodišnja tradicija uzgoja soje. Fenotipska karakterizacija uključila je utvrđivanje rasta na različitim temperaturama, pH vrijednostima i rast na različitim koncentracijama soli, biokemijsku karakterizaciju, ispitivanje otpornosti na antibiotike. Fenotipska karakterizacija pokazala je značajnu otpornost na stresne uvjete okoliša, posebno otpornost na niski pH što je izuzetno važno jer Hrvatska ima jako puno kiselih tala. Kao najbolji sojevi pokazali su se sojevi SR1, SR2 te SR3 zbog čega bi ih bilo korisno uključiti u daljnji program selekcije.Symbiotic nitrogen fixation enables legumes to supply most of their needs for nitrogen in efficient and ecological manner. Rhizobia are group of prokaryotic organisms with the unique ability to form symbiotic relationships at the root of leguminosis in which they inert atmospheric nitrogen in plants is converted by nitrogenase enzymes. It is assumed that native rhizobial populations are also present in the soils of continental Croatia and that the strains differ from each other in phenotypic and genotypic properties. In order to select the best rhizobia strains, soil samples were collected from three areas of continental Croatia where there is a long tradition of soybean cultivation. Phenotypic characterization included the determination of growth at different temperatures, pH values and growth at different salt concentrations, biochemical characterization, antibiotic resistance testing. Phenotypic characterization has shown significant resistance to environmental stress conditions, particularly resistance to low pH, which is extremely important because Croatia has a lot of acid soils. Strains SR1, SR2 and SR3 have proven to be the best strains, therefore it would be useful to include them in a further selection programme