Accounting Policies of HEP d.d. Zagreb According to International Standards

The desire to meet the EU requirements in terms of accounting has resulted in a larger number of regulations pertaining to financial reporting of business entities in the Republic of Croatia. Although there are numerous regulations, they have to be respected in order to avoid adverse audit qualification. By adopting a new institutional framework for energy sector regulation in the Republic of Croatia, a good environment has been created for application of International Financial Reporting Standards, which are used for regulation of financial reporting within the HEP Group, as well as for the adjustment of accounting principles of HEP d.d. according to International Financial Reporting Standards, which is the subject of this paper.HEP d.d.; Accounting policies, International Financial Reporting Standards, International Accounting Standards

Management Of Building Projects

In this work we have shown the concept of logistic support in management in building production and in building of objects, which is realised in Enterprise resource Planning – ERP system ERPINSG, developed in Informatic firm Informatic engineering – ININ in Slavonski Brod, and in cooperation with scientists of catedra for informatics of Faculty of Mechanical Engineering and users from building firms.manufacturing logistic, management, ERP systems, ERPINSG

Implicit Prosody in Silent Reading: Relative Clause Attachment in Croatian

When a relative clause (RC) follows two nouns (N1, N2) in a complex noun phrase such as that contained in the example English sentence below, the preferred interpretation has been found to differ across languages. (1) Someone shot the servant [N1] of the actress [N2] who was on the balcony [RC]. In some languages (e.g., English), readers preferentially interpret the RC as attaching to (i.e., modifying) N2. In other languages (e.g., Spanish), there is a preference for attachment to N1. This cross-linguistic variation is the only known counterevidence to the claim that the human sentence processing routines are universal, and could therefore be innate. Five major explanations have been proposed in the literature to account for cross-linguistic differences in RC-attachment: the Construal/Gricean account, Attachment-Binding Dualism, the Predicate Proximity/Recency model, the Tuning Hypothesis, and the Implicit Prosody Hypothesis (IPH). This thesis examines RC-attachment preferences in Croatian. The data reported address four of the above proposals: they argue against the first three and support the fifth, the IPH. (The data do not bear on the Tuning Hypothesis, which holds that there is no principled parsing explanation for the cross-linguistic facts.) The IPH claims that a default prosodic pattern, which may differ across languages, is mentally computed during silent reading, influencing syntactic attachment decisions. Croatian has a distinctive pattern of prosodic phrasing in that in sentences comparable to (1), it favors a prosodic break before a long RC as compared with a short RC, and a prosodic break before the preposition in the complex NP construction as compared with the non-prepositional variant of the same construction. (Both variants of the construction, prepositional and non-prepositional, are acceptable in Croatian.) The experimental findings reported here document these prosodic characteristics, and show that they are reflected in syntactic attachment preferences in silent reading. This evidence is important because if the IPH is correct, then cross-language RC-attachment differences are attributable to independently demonstrable differences in the prosodic principles in the grammar. That is, they fall into line with other observed parsing preferences in that they do not reflect non-universal processing routines

On the Authentic Notion, Relevance, and Solution of the Jeffreys-Lindley Paradox in the Zettabyte Era

The Jeffreys-Lindley paradox is the most quoted divergence between the frequentist and Bayesian approaches to statistical inference. It is embedded in the very foundations of statistics and divides frequentist and Bayesian inference in an irreconcilable way. This paradox is the Gordian Knot of statistical inference and Data Science in the Zettabyte Era. If statistical science is ready for revolution confronted by the challenges of massive data sets analysis, the first step is to finally solve this anomaly. For more than sixty years, the Jeffreys-Lindley paradox has been under active discussion and debate. Many solutions have been proposed, none entirely satisfactory. The Jeffreys-Lindley paradox and its extent have been frequently misunderstood by many statisticians and non-statisticians. This paper aims to reassess this paradox, shed new light on it, and indicates how often it occurs in practice when dealing with Big data

‘Transatlantic connection’: K-pop and K-drama fandom in Spain and Latin America

The global circulation of Asian cultural products has been on a constant rise since the 1990s. However, the arrival to Spanish-speaking audiences is a more recent phenomenon, one that is linked to the consolidation of web-based tools for consumption, distribution and discussion of cultural artefacts. The different stages in which Hallyu, or the ‘Korean Wave’, reached different countries determined the intensity of scholarly interest in the phenomenon. If the research gap between Asia and Europe is wide, the later arrival to Spain and Latin America means that studies on the reception of Korean popular culture, including those dealing with fandom, are quasi-non-existent. This article is a first attempt at mapping the demographics of K-pop and K-drama fans in the Spanish-speaking world, through an analysis of an online survey. Drawing from the uses and gratifications approach in mass communication research, we discuss fans’ appropriation of K-pop, describe their shared iconography and analyse the peculiarities of male fans by studying their self-narratives. We conclude with a discussion on the need for studies of fandom to transcend national boundaries as exemplified by the advent of a ‘transatlantic connection’ linking fans in Spain and in Latin America via South Korea