Popis kot del sistema notranjih kontrol v javnem zavoodu

Popis kot del sistema notranjih kontrol v javnem zavod

Architecture and Architectural Stonework of the Mediaeval Castle of Vrbovec near Hum na Sutli

U radu je prikazan burg Vrbovec, smješten na krajnjem zapadu Hrvatskoga zagorja. Nakon iznošenja pregleda opisa i položaja burga, osnovnih povijesnih podataka i rezultata arheoloških istraživanja, arhitektura burga se razmatra i u širem kontekstu. Naziru se tri faze gradnje. Prvu fazu svjedoči sam tlocrt burga, drugu, osim ziđa, iskazuje množina kvalitetnih ulomaka arhitektonske profane plastike i poneka zaostala pojedinost u zidovima. Treća faza gradnje pripada razdoblju ranoga novog vijeka, kada se ruševni zidovi burga, nakon njegova stradavanja, koriste u svrhe stražarskih mjesta. Izdvajaju se nalazi vrlo kvalitetne klesane arhitektonske plastike, odnosno kamenih okvira prozora i vratiju, koji pripadaju drugoj fazi burga. Analizom je ustanovljeno da se radi o vremenu prvih desetljeća 15. stoljeća, kada je burg u vlasništvu srednjoeuropskih magnata – grofova Celjskih, koji ga bogato i stilski opremaju u duhu onoga doba.The paper presents the mediaeval castle (burg) of Vrbovec, situated at the extreme west of the Hrvatsko Zagorje region. Following the introductory description of the appearance and position of the burg, as well as the basic historical information and results of archaeological investigation, the architecture of the burg is considered within a wider context. Three phases of construction are distinguishable. The first phase is evident from the very layout of the burg; the second, besides the walls, is apparent from the multitude of good–quality fragments of profane architectural stonework and occasional remaining details in the walls. The third phase of construction belongs to the Early Modern period, when the decrepit walls of the burg, following its devastation, are used as sentry posts. Finds of high–quality carved architectural stonework, more precisely stone frames of windows and doors, which belong to the second phase of the burg, are worthy of particular mention. The analysis established that this occurred in the first decades of the 15th century, when the burg was owned by central European magnates, the Counts of Celje, who lavishly furnished it in the spirit of the time

Planning the Audit of Financial Resources in a Non-Profit Organization

Internal auditing of non-profit organizations represents the first line of defence against inadequate use of non-profit organization?s funding sources. In the European legal system, the purpose of a non-profit organization is to meet the needs of stakeholders with different products and services and public works that the state or other profit organization cannot satisfy and to affect the policy of the state or the economy. Non-profit organizations due to their nature are not able to acquire their own sources of financing, which is why they largely depend on subsidies, grants, membership fees, revenue from the sale of services and products that are not necessarily sold at market price. Therefore, the correct usage of these sources is all the more important. One way of checking the correctness of the use of sources of financing is internal audit, which must be carefully planned. The purpose of the chapter is to present the planning of the internal audit in the case of a non-profit organization, the most important part of which is the definition of audit objectives, the organization’s risk analysis and the preparation of the audit plan

Namibia’s Triple Challenge and Its Economic Development

This chapter consists of two parts. In the first theoretical part, economic culture and economic performance are presented. Economic performance and development of market economy institutions depend on many factors. It became evident that economic and cultural factors play an important role. There is a lot of evidence that this role has been underconceptualized and analytically-experimentally underexploited. In the second empirical part, authors dive into the complex topic of Namibia’s cultural changing process, combined with its economic development. Such development is only traceable if the historic cornerstones of the nation (e.g., colonization, genocide, apartheid, foreign administration, and independence) are taken under consideration. The emerging social and economic challenges, e.g., poverty, gender, and social inequalities as well as unemployment, will be monitored. To describe Namibia’s economic development, several indices, for instance, foreign direct investment, gross domestic product, and Hofstede six-dimension model, will be applied. Furthermore, indices of Namibia’s cultural development (CDIS) will be presented and analyzed. While demonstrating Namibia’s significant cultural and economic aspects, perspectives in regard to the well-being of the next generations are incorporated

ODRŽIVA PROIZVODNJA PRASADI MATIČNIH KRMAČA NA OBITELJSKOM POLJOPRIVREDNOM GOSPODARSTVU RUMEK

Prikazan je uzgoj čistokrvnih svinja pasmina landras i crna slavonska i proizvodnost matičnih krmača na OPG-u Rumek u usporedbi s velikim farmama u RH i drugim obiteljskim gospodarstvima kroz broj oprasene, živooprasene, mrtvooprasene i odbijene prasadi te dogovječnost krmača. Analizom je u razdoblju od 2012. do 2015. godine obuhvaćeno za pasminu landras 3.444 legla na velikim farmama u RH, 3.924 legla na obiteljskim gospodarstvima u RH i 190 legala na OPG Rumek, te za crnu slavonsku svinju 4.172 legala na obiteljskim gospodarstvima u RH i 9 legala na OPG Rumek. Rezultati istraživanja za pasminu landras su pokazali da je broj živooprasene prasadi najveći u prva tri legla na svim farmama, a kasnije pada. Najviše živooprasene (11,24 %), a najmanje mrtvooprasene (1,7 %) prasadi utvrđeno je upravo na OPG Rumek. U usporedbi s ukupnim i podacima za landras pasminu u RH najbolje rezultate prema prosječnom broju oprasene, živooprasene i odbijene prasadi po krmači pasmine ima OPG Rumek (20,95/20,24/15,82) zatim velike farme u RH (18,56/17,09/14,07) i na kraju OPG-i u RH (17,27/16,56/14,42). Za pasminu landras prosjek živooprasene prasadi u leglu u RH je 10,65 na velikim farmama u RH za navedeno razdoblje zabilježeno je 9,8 živooprasene prasadi, a na OPG Rumek 11,24 što je iznad prosjeka RH. Nazimice se oplođuju sa 7,5 mjeseci i kada pređu tjelesnu masu od 120 kg i prase se u prosjeku sa 339,6 dana čime se povećava životna proizvodnja i dugovječnost krmača. Na velikim farmama u RH remontna stopa je 42,44 % dok se na OPG Rumek životinje duže drže u proizvodnom ciklusu te je remont 26,45 %. Na OPG Rumek u promatranom razdoblju zbog starosti je izlučeno 21,42 % krmača, a 32,57 % krmača ima 7 - 12 prasenja što je vrlo dobar pokazatelj dugovječnosti.The breeding of purebreed Landrace and Black Slavonian pig and the production of pure breed sows on OPG Rumek is presented in comparison with large farms in Croatia and other family farms through the number of born, live-born, stillborn and rejected pigs and longevity of sows. The analysis in the period from 2012. to 2015. included the Landrace pig breed of 3.444 litters on large farms in Croatia, 3.924 litters on family farm in Croatia and 190 litters on OPG Rumek, and Black Slavonian pig of 4.172 litters on family farms in Croatia and 9 litters on OPG Rumek. The results of the research for the Landrace breed have shown that the number of live-born pigs is highest in the first three litters on all of the farms, and that later it descends. The largest number of live-born (11,24 %) and the smallest number of stillborn pigs (1,7 %) was determined just on OPG Rumek. In comparison with the total data and data for Landrace breed in Croatia the best results according to the average number of born, live-born and rejected pigs per pig has OPG Rumek (20,95/20,24/15,82) then large farms in Croatia (18,56/17,09/14,07) and at the end OPGs in Croatia (17,27/16,56/14,42). For the Landrace breed the average of live-born pigs in litter in Croatia is 10,65 on large farms in Croatia in this period 9,8 live-born pigs were recorded, and 11,24 on OPG Rumek which is above the average in Croatia. Gilts can mate with 7,5 months and when they reach body weight of 120 kg and farrow in average after 339,6 days which increases lifetime production and longevity of sows. On large farms in Croatia repairing rate is 42,44% while on OPG Rumek animals are longer kept in production cycle and repairing rate is 26,45 %. On OPG Rumek in the observed period due to old age 21,42 % of sows were culled and 32,57 % sows have 7-12 farrows which is a very good indicator of longevity