Računovodstvo obrtnika na primjeru optičarskih usluga : završni rad

Obavljanje obrta ima tradiciju i značajnu ulogu u razvoju gospodarstva u Republici Hrvatskoj pa zato ne čudi što je obavljanje obrta temeljito i sveobuhvatno uređeno zakonskom regulativom. Uz Zakon o trgovačkim društvima, Zakon o obrtu temeljni je zakon kojim se uređuju statusna i druga pitanja za rad gospodarskih subjekata. Zakon o obrtu ističe da obrt služi za obavljanje gospodarske djelatnosti i određuje obrt kao samostalno i trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga. Obrt je ravnopravan subjekt u tržišnoj utakmici, ali kao i svaki drugi organizacijski oblik djelovanja u gospodarstvu ima svoje prednosti i nedostatke. Prednosti obrta su lakše vođenje knjiga te jeftinije i lakše osnivanje. Nedostatak je neograničena odgovornost prema trećima cijelom svojom imovinom, ali i smanjenje kredibiliteta, što se vidi potome da obrtnici teže dolaze do potpora i kredita. Obrtnici svoje knjige vode po načelu blagajne, računi se evidentiraju u trenutku plaćanja svojih obveza odnosno u trenutku uplate od strane kupaca i drugih. Svaki obrtnik može birati sustav oporezivanja, hoće li biti porezni obveznik poreza na dobit ili poreza na dohodak ili paušalni obveznik.Craft has a tradition and an important role in the economic development in the Republic of Croatia and therefore it is not surprising that crafts are thoroughly and comprehensively regulated by legislation. In addition to the Companies Act, the Crafts Act is the basic act by which the status and other issues for the work of economic operators are governed. Crafts Act states that the craft is used for economic activities and it determines the craft as an independent and permanent performance of economic activities by natural persons with the aim of achieving income or profit through production, trade or services. Craft is an equal entity in the market, but like any other organizational form of activity in the economy it has its advantages and disadvantages. The benefits of trade are easier bookkeeping and cheaper and easier set up. The disadvantage is unlimited liability to third parties with all its assets, as well as reduced credibility, as it is more difficult for craftsmen to obtain aid and loans. Craftsmen’s books are kept on the principle of Treasury bills. Bills are recorded at the time of payment of its obligations or at the time of payment by customers and third parties. Each craftsman can choose the system of taxation; i. e. will he pay taxes based on, income, profit or lump-sum

Računovodstvo obrtnika na primjeru optičarskih usluga : završni rad

Obavljanje obrta ima tradiciju i značajnu ulogu u razvoju gospodarstva u Republici Hrvatskoj pa zato ne čudi što je obavljanje obrta temeljito i sveobuhvatno uređeno zakonskom regulativom. Uz Zakon o trgovačkim društvima, Zakon o obrtu temeljni je zakon kojim se uređuju statusna i druga pitanja za rad gospodarskih subjekata. Zakon o obrtu ističe da obrt služi za obavljanje gospodarske djelatnosti i određuje obrt kao samostalno i trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga. Obrt je ravnopravan subjekt u tržišnoj utakmici, ali kao i svaki drugi organizacijski oblik djelovanja u gospodarstvu ima svoje prednosti i nedostatke. Prednosti obrta su lakše vođenje knjiga te jeftinije i lakše osnivanje. Nedostatak je neograničena odgovornost prema trećima cijelom svojom imovinom, ali i smanjenje kredibiliteta, što se vidi potome da obrtnici teže dolaze do potpora i kredita. Obrtnici svoje knjige vode po načelu blagajne, računi se evidentiraju u trenutku plaćanja svojih obveza odnosno u trenutku uplate od strane kupaca i drugih. Svaki obrtnik može birati sustav oporezivanja, hoće li biti porezni obveznik poreza na dobit ili poreza na dohodak ili paušalni obveznik.Craft has a tradition and an important role in the economic development in the Republic of Croatia and therefore it is not surprising that crafts are thoroughly and comprehensively regulated by legislation. In addition to the Companies Act, the Crafts Act is the basic act by which the status and other issues for the work of economic operators are governed. Crafts Act states that the craft is used for economic activities and it determines the craft as an independent and permanent performance of economic activities by natural persons with the aim of achieving income or profit through production, trade or services. Craft is an equal entity in the market, but like any other organizational form of activity in the economy it has its advantages and disadvantages. The benefits of trade are easier bookkeeping and cheaper and easier set up. The disadvantage is unlimited liability to third parties with all its assets, as well as reduced credibility, as it is more difficult for craftsmen to obtain aid and loans. Craftsmen’s books are kept on the principle of Treasury bills. Bills are recorded at the time of payment of its obligations or at the time of payment by customers and third parties. Each craftsman can choose the system of taxation; i. e. will he pay taxes based on, income, profit or lump-sum

UTJECAJ STRUKTURE KAPITALA NA POSLOVNU IZVRSNOST PODUZEĆA IZ PREHRAMBENE INDUSTRIJE : Diplomski rad

Ovaj diplomski rad bavio se istraživanje utjecaja strukture kapitala na poslovnu izvrsnost tvrtki iz prehrambene industrije. Provedeno je kako bi pomoglo menadžerima kod donošenja odluka o načinu financiranja te kao podloga za daljnja istraživanja. Za istraživanje koje je provedeno u ovom radu, za uzorak je uzeto 1776 tvrtki iz prehrambene industrije, u razdoblju od 2010. do 2016. godine. Analizom je utvrđeno kako na strukturu kapitala utječe profitabilnost, udjeli materijalne imovine u ukupnoj imovini i likvidnosti, dok varijabla veličina nije značajno povezana sa strukturom kapitala. Negativna veza između profitabilnosti i strukture kapitala ukazuje da se koristi teorija „redoslijeda pakiranja“. Rezultatima ispitivanja utvrđeno je kako zaduženost (odnosno struktura kapitala) negativno utječe na poslovnu izvrsnost.This graduate thesis explored the study of the influence of the capital structure on business excellence of companies in the food industry. It was designed to help managers in deciding on funding and as a basis for further research. For the purpose of this research, 1776 companies from food industry are taken in sample, during the period 2010 - 2016. Analisys confirm that the structure depends on profitability, share of material assets in total assets and liquidity. Negative corelation profitability and structure of capital shows how the theory of "composition order" is used. Results of research shows that indebtness (respectively capital structure) negatively affect on business excellence

UTJECAJ STRUKTURE KAPITALA NA POSLOVNU IZVRSNOST PODUZEĆA IZ PREHRAMBENE INDUSTRIJE : Diplomski rad

Ovaj diplomski rad bavio se istraživanje utjecaja strukture kapitala na poslovnu izvrsnost tvrtki iz prehrambene industrije. Provedeno je kako bi pomoglo menadžerima kod donošenja odluka o načinu financiranja te kao podloga za daljnja istraživanja. Za istraživanje koje je provedeno u ovom radu, za uzorak je uzeto 1776 tvrtki iz prehrambene industrije, u razdoblju od 2010. do 2016. godine. Analizom je utvrđeno kako na strukturu kapitala utječe profitabilnost, udjeli materijalne imovine u ukupnoj imovini i likvidnosti, dok varijabla veličina nije značajno povezana sa strukturom kapitala. Negativna veza između profitabilnosti i strukture kapitala ukazuje da se koristi teorija „redoslijeda pakiranja“. Rezultatima ispitivanja utvrđeno je kako zaduženost (odnosno struktura kapitala) negativno utječe na poslovnu izvrsnost.This graduate thesis explored the study of the influence of the capital structure on business excellence of companies in the food industry. It was designed to help managers in deciding on funding and as a basis for further research. For the purpose of this research, 1776 companies from food industry are taken in sample, during the period 2010 - 2016. Analisys confirm that the structure depends on profitability, share of material assets in total assets and liquidity. Negative corelation profitability and structure of capital shows how the theory of "composition order" is used. Results of research shows that indebtness (respectively capital structure) negatively affect on business excellence

FIBROMYALGIA: IS IT A RHEUMATIC DISEASE?

Fibromialgiju (FM) karakterizira skup različitih kroničnih simptoma od kojih su najčešći bol, umor, poremećaji sna i kognitivne teškoće. Dijagnoza se postavlja isključivanjem drugih bolesti i s pomoću EULAR-ovih kriterija. Liječenje FM-a je multidisciplinarno i povezano s boljim razumijevanjem patofi ziologije bolesti. Najčešće su upotrebljavani lijekovi iz skupine tricikličkih antidepresiva (TCA), inhibitora ponovne pohrane serotonina i noradrenalina (SNRI), antikonvulziva i opioida. Radi postizanja boljega terapijskog odgovora provodi se dodatno ciljano liječenje kojim se utječe na određene simptome kao što su poremećaji sna, tegobe iritabilnog kolona te autoimunosne bolesti. Trenutačni terapijski pristupi nisu dovoljno učinkoviti u suprimiranju simptoma, niti su podjednako djelotvorni za sve oboljele. Daljnja istraživanja novih mehanizama djelovanja lijekova svakako su potrebna.Fibromylagia (FM) is a complex chronic condition usually presenting with symptoms of widespread pain and fatigue, as well as sleep and cognitive disorders. Th e diagnosis is made by exclusion of other diseases and according to the EULAR criteria. Th e treatment of the disease is multidisciplinary and associated with a better understanding of the disease pathophysiology. Th e most commonly used drugs are tricylic antidepressants (TCA), serotonin and noradrenalin uptake inhibitors (SNRI), anticonvulsants, and opioids. For the purpose of reducing the patient’s overall symptom burden, adjunctive therapy with medicines targeted at specifi c symptoms, including sleep disorders, symptoms of irritable bowel syndrome, or autoimmune diseases, should be considered. Current therapeutic models neither completely treat FM symptoms nor benefi t all patients; therefore, further research on new therapeutic approaches is needed

Process decomposition as a basis for logistics performance measuring

Promatranje tehničko-tehnoloških karakteristika opskrbnog lanca i svih njegovih strukturnih elemenata kroz prizmu procesa i aktivnosti iznimno je važno za potrebe kvalitativne i kvantitativne evaluacije. Kada je koncept mjerenja individualno koncipiran i dobro postavljen, detaljna dekompozicija poslovanja do razine aktivnosti rezultira potpunim, detaljnim i točnim podacima o osobitostima procesa i involviranim resursima. Spomenuti koncept u službi je podrške cjelokupnom poslovanju unutar opskrbnog lanca i prije svega se koristi u svrhu postavljanja i dostizanja strateških ciljeva poslovanja. Implementacija istog ostvaruje se uspostavom direktne veze između objekata mjerenja, performanci procesa i vezanih informacija. U radu je prikazana problematika definiranja logističkih pokazatelja uspješnosti te je predložen koncept dekompozicije procesa kao dijela metodologije upravljanja poslovnim procesima, s pozicije mjerenja njihove učinkovitosti u cilju jednostavnije identifikacije ključnih pokazatelja uspješnosti.Observation of the supply chain elements and its technical and technological structure in the form of processes and activities that an element includes, it is extremely important when it is implemented in the form of qualitative and qualitative evaluation. When the concept of measurement is individually designed and well appointed, detailed decomposition of the business structure up to activities results in accurate and detailed data. The concept is formed for the purpose of achieving strategic business objectives, and can be done by establishing a direct link between the performance of the process, object measurement and information related to them. In this paper, the problems in defining logistics performance indicators are described. The concept of process decomposition as part of business process management is proposed, from the point of their efficiency and effectiveness measurement in order to better identify key performance indicators

LONG-TERM GLUCOCORTICOID THERAPY AND THE RAPID DEVELOPMENT OF SQUAMOUS CELL CARCINOMA IN SYSTEMIC SCLEROSIS: IS THERE A CONNECTION?

Sistemska skleroza (SSc) autoimunosna je bolest, koju prati rizik od razvoja malignoma, posebice karcinoma pluća, među kojima se prema učestalosti ističu adenokarcinom i planocelularni karcinom. Šezdesettrogodišnja bolesnica sa SSc-om hospitalizirana je zbog nesvjestice, lošeg općeg stanja i gangrenoznih promjena okrajina. Zbog epileptičkih napadaja koji su uslijedili te popratne ljevostrane slabosti učinjena je kompjutorizirana tomografi ja (CT) neurokranija koja je otkrila lezije tipa rasadnica (metastaza). Na CT-u pluća bila je vidljiva novotvorina u desnom hilusu koja je patohistološki evaluirala kao planocelularni karcinom 2. stupnja. Bolesnica je nakon jednomjesečne hospitalizacije uz potpornu terapiju, u klinički poboljšanom stanju, otpuštena na kućnu njegu s preporukom daljnjeg onkološkog liječenja, no nekoliko dana potom je preminula. S obzirom na adenokarcinome, planocelularni karcinomi pluća uobičajeno se razvijaju u znatno dužem razdoblju te držimo da je atipično ubrzan njegov razvoj u ove bolesnice potaknut imunosupresivnim djelovanjem srednje visokih doza glukokortikoida koje je bolesnica samoinicijativno uzimala više godina.Systemic sclerosis (SSC) is an autoimmune disease associated with the risk of malignancies, especially lung cancer, among which adenocarcinoma and squamous cell carcinoma are the most frequent. A 63-year-old female patient with SSC was hospitalized due to blackouts, poor general condition, and changes in her fi ngers. Because of subsequent epileptic seizures resulting in weakness of the left side of her body, computerized tomography (CT) of the neurocranium was performed which showed metastatic lesions. A CT scan of the thoracic organs displayed pulmonary neoplasia in the right hilum, which were histologically evaluated as grade 2 squamous cell carcinoma. Aft er one month of hospitalization with supportive therapy, the patient’s clinical condition improved, and she was discharged into home care with recommendations for further oncological treatment. However, the patient died several days later. In comparison to adenocarcinomas, squamous cell carcinomas of the lungs usually develop through a signifi cantly longer period. We consider that the unusually rapid development of the carcinoma in this patient was stimulated by the immunosuppressive eff ect of high doses of glucocorticoids that she had been taking for several years on her own initiative

POLYMYALGIA RHEUMATICA, GIANT CELL ARTERITIS AND MALIGNANCY – IS THERE AN ASSOCIATION?

Reumatska polimialgija (PMR) i temporalni arteritis (TA) česte su upalne reumatske bolesti u osoba starijih od pedeset godina. Usko su povezane i često se pojavljuju u istog bolesnika. Uobičajeni simptomi su bol i nelagoda te zakočenost mišića ramenog obruča, vrata i kukova, a praćeni su povišenim vrijednostima upalnih reaktanata i anemijom kronične bolesti. Uz navedeno u TA se javlja temporalna glavobolja, smetnje vida i sluha te bol čeljusti. Dobar i brz terapijski odgovor na primjenu glukokortikoida ključno je obilježje ovih dvaju poremećaja. Kod nekih upalnih autoimunih reumatskih bolesti zabilježena je veća incidencija malignoma. Premda razlozi te veće pojavnosti nisu jasni, smatra se da je u podlozi poremećena regulacija imunosnog sustava. Više prikaza slučaja, serija slučaja i epidemioloških studija sugerira poveći rizik od malignih bolesti u bolesnika s PMR i TA, ali su rezultati epidemioloških studija kontradiktorni. U svrhu istraživanja ove povezanosti nedavno je provedena nekolicina prospektivnih istraživanja. Povišen rizik malignih oboljenja u bolesnika s PMR/TA nedvojbeno je utvrđen u prvih 6 – 12 mjeseci od dijagnoze, a poslije se taj rizik gubi i izjednačava s rizikom opće populacije. Uočena je veća pojavnost karcinoma urogenitalnog, limfatičkog, hematopoetskog i živčanog sustava. Kako se do dijagnoze PMR i TA dolazi „per exclusionem“, a klinička slika često nije specifična i može nalikovati paraneoplastičkom sindromu, potrebna je vrlo pažljiva klinička evaluacija i pridržavanje klasifikacijskih kriterija. Nužno je razmotriti sve što diferencijalno dijagnostički dolazi u obzir, uključujući malignitet, posebno tijekom prve godine kliničkog praćenja. Unatoč tome u oko 20 % bolesnika s PMR/TA dolazi do naknadne revizije dijagnoze u neku od upalnih reumatskih ili malignih bolesti.Polymyalgia rheumatica (PMR) and giant cell arteritis (GCA) are two common chronic inflammatory rheumatologic disorders in adults aged over 50 years. These disorders are closely related and commonly occur together. Classic symptoms are bilateral pain, aching, and stiffness in the shoulders and pelvic girdle, usually accompanied by elevated inflammatory markers and anemia of chronic disease. The hallmark of these two diseases is a good and quick response to glucocorticoid therapy. An increased incidence of malignancy has been observed in some autoimmune inflammatory disorders. The mechanism of this association is poorly understood, but is believed to be related to a dysregulation of the immune system. Several case reports and case series have suggested that an increased risk of malignancy also exists in patients with GCA and PMR, but no clear association has been proven due to conflicting data coming from epidemiological studies. Recently, a few larger prospective cohort studies were performed to explore this association. An increased risk of a cancer diagnosis was found within the first 6-12 months after a PMR/GCA diagnosis. The data suggested an excess of cancers of the genitourinary, lymphatic, hematologic, and nervous systems. Beyond that period, the risk of malignancy in PMR/GCA was only slightly elevated, or even equal to the control population. As a diagnosis of PMR and GCA is usually achieved “per exclusionem“, and the clinical presentation is non-specific and may resemble paraneoplastic syndrome, making an accurate diagnosis of these disorders in the elderly population is essential. Clinicians need to be aware of the possibility of alternative diagnoses, including cancer. Thus, patients diagnosed with PMR and GCA should be carefully monitored, especially in the first year after the initial diagnosis, to exclude underlying cancer. In up to 20% of cases of PMR/GCA the diagnosis is subsequently revised to other inflammatory rheumatic disease or malignant disease

ANTICOAGULANT THERAPY IN PATIENTS WITH PERMANENT ATRIAL FIBRILLATION – EVIDENCE BASED MEDICINE AND CLINICAL PRACTICE

Cilj istraživanja bio je procijeniti usklađenost propisivanja tromboprofilaktičkog liječenja u bolesnika s permanentnom atrijskom fibrilacijom (pAF) s kliničkim smjernicama Europskoga kardiološkog društva. U prospektivno presječno istraživanje susljedno su uključena 674 bolesnika (59% muškaraca) otpuštenih s kardiološkog odjela s dijagnozom pAF. Težina tromboembolijskog (TE) rizika procijenjena je CHA2DS2-VASc-sustavom, a rizik od krvarenja HAS-BLED-sustavom. U skupinu velikog TE rizika klasificirano je 578 (86%), umjerenog 57 (8%), a malog 39 (6%) bolesnika. Tromboprofilaksa je primijenjena u 601 (89%) bolesnika: varfarin u 310 (46%), acetilsalicilna kiselina u 258 (38%), a klopidogrel u 33 (5%). Varfarin je propisan u 47% bolesnika velikog, 49% bolesnika umjerenog te u 26% bolesnika malog TE rizika (P=0,03), a acetilsalicilna kiselina u 39% bolesnika malog, 39% bolesnika umjerenog i 38% bolesnika velikog TE rizika (P=0,998). Acetilsalicilna kiselina (P<0,001) i varfarin (P=0,007) bili su značajno češće korišteni u skupini bolesnika s velikim rizikom od krvarenja, u kojoj je zabilježena jednaka učestalost propisivanja varfarina i acetilsalicilne kiseline (53% prema 47%; P=0,416). Dob ³75 godina bila je nezavisni prediktor neprimjenjivanja (OR 1,7; 95% CI 1,2–2,4; P=0,003), a anamneza moždanog infarkta primjenjivanja varfarina (OR 0,47; 95% CI 0,29–0,76;P=0,002). Prilikom propisivanja tromboprofilaktičkog liječenja bolesnicima s pAF liječnici se ne pridržavaju preporučenih smjernica. Unatoč nepostojanju kontraindikacija značajan udio bolesnika s velikim TE rizikom nije dobio varfarin. Istodobno, varfarin je propisivan bolesnicima s malim TE rizikom čime su nepotrebno izloženi neželjenim učincima antikoagulantnog liječenja.Objective of study was to assess the concordance of the tromboprophylactic treatment in patients with permanent atrial fibrillation (pAF) with guidelines of the European Society of Cardiology. Prospective cross-sectional study consecutivelly included 674 patients (400 Š59%Ć male) discharged from cardiology department with the diagnosis pAF. The thromboembolic risk (TE) has been established according to CHA2DS2-VASc score, whereas the bleeding risk has been assessed according to HAS-BLED score. 578 (86%) belonged to the group of high, 57 (8%) to the group of moderate, and 39 (6%) patients to the group of low TE risk. 601 (89%) patients received thromboprophylaxis: 310 (46%) warfarin, 258 (38%) acetylsalicylic acid, and 33 (5%) patients clopidogrel. Warfarin has been prescribed to 47% of patients with high, 49% of patients with moderate and to 26% of patients with low TE risk (P=0.03). Acetylsalicylic acid (ASA) has equally been prescribed to patients of all TE risk groups: low, moderate and high (39% vs. 39% vs. 38%; P=0.998). ASA (P<0.001) and warfarin (P=0.007) have been used more frequently in the group of patients with high bleeding risk, in which the same incidence of warfarin and ASA administration has been registered (53% vs. 47%; P=0.416). Age ³75 has been an independent predictor of non-administration (OR 1.7; 95% CI 1.2–2.4; P=0.003), whereas the history of stroke was for warfarin administration (OR 0.47; 95% CI 0.29–0.76; P=0.002). In prescribing thromboprophylaxis to patients with pAF, cardiologists do not observe the recommended clinical guidelines. Despite nonexistence of contraindications, a significant number of patients with high TE risk has not been administered warfarin. At the same time, warfarin has been administered to the patients with low TE risk, exposing them unnecessarily to the undesired effect of anticoagulant treatment