Experimental verification of engineering procedures for calculation of crack width in concrete elements

The paper presents the results of experimental tests of cracking of the reinforced concrete elements exposed to tension and bending. Reinforcement type and quantity were varied as well as stress levels. Experimentally determined crack distances and widths were compared with the results of conventional engineering calculation procedures. The conclusions regarding the acceptability of the results of analyzed engineering calculations are given

Corporate Social Responsibility Reporting: Differences among Selected EU Countries

Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution) has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU) has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting) mandatory for certain companies. Objectives: EU Directives should be the same for all Member States; however, some authors have concluded that CSR reporting is different in companies of different sizes, industries or from different countries. The main objective of this paper is to research into differences of CSR reporting among selected EU countries. Methods/Approach: The Global Reporting Initiative (hereinafter: GRI) has shaped a reporting framework for CSR reporting. In this research the GRI will be used for comparison of CSR reports of different countries. Results: Results of this research revealed that the difference in CSR reporting is statistically significant among selected EU countries. Conclusions: As CSR reporting in the EU will become mandatory for certain companies, it will be a challenge for Member States to harmonize their national legislation to a degree which will increase companies’ transparency and at the same time protect local resources and interests of stakeholders

Graphical Visualisation of the MCNP Mesh Tally File

This paper presents an updated version of the MTV3D (Mesh Tally Visualization in 3D) program with Windows graphical user interface for visualization of the MCNP-based mesh tally files. Several improvements over the previous program version are addressing better figure export functionality ("Save as" option), switching between linear and logarithmic values on axes, dynamic figure scaling in active window, inversion of relative errors from “max” to “min” values, etc. MCNP is a well known and widely used general purpose Monte Carlo computer code for neutron, photon and electron transport simulation through arbitrary three-dimensional configurations. An important feature of the MCNP code is a graphical display of the simulation model using auxiliary program, such as X-window server, which is useful for geometry error-checking during model setup and visualisation of Monte Carlo results from a mesh tally file (i.e. meshtal file) over a structured xyz mesh. Such inspection of the model is useful for the end user, providing an insight of the Monte Carlo convergence process in a phase space and effectiveness of the selected variance reduction parameters in shielding calculations. Basic features and functionalities of the updated MTV3D program are presented on some selected hybrid-shielding problems involving ADVANTG3.0.3 and MCNP6.1.1b codes

Non-Financial Reporting as Part of Sustainability Accounting With the Examples of Good Practices

Doing business today for a conscious entrepreneur is not only focused on profit but also on the social, environmental, and economic aspects of doing business together with the sustainable development. Therefore, non-financial reporting for involved stakeholders is a new source of information based on which key decisions will be made related to the further development of the company itself. It contains information on relevant measures that affect the development of business and its results, the effects of business from the environmental and social aspect, the necessary tools to understand the development, business results and position of the company and the effects of its activities. In the European Union, non-financial reporting became mandatory from 1 January 2017 for all large publicinterest companies with more than 500 employees. The legal framework and the market are putting strong pressure on the development of sustainability accounting that is becoming more and more accepted in modern business practice

NEUČINKOVITOST JAVNOG SEKTORA REPUBLIKE HRVATSKE : završni

U ovom radu analizirat će se veličina i trošak javnog sektora Republike Hrvatske te će se usporediti sa Singapurom i Bosnom i Hercegovinom. Veličina javnog sektora Republike Hrvatske često je tema rasprava te je zbog tog nastala ideja za analizu javnog sektora. Javni sektor je podijeljen na javnu upravu i javna poduzeća. Analizom je utvreno da javna uprava Republike Hrvatske zapošljava više ljudi, dok udjelom troška zaposlenika u BDP-u ne odstupa mnogo od Bosne i Hercegovine. Na temelju podataka o javnim poduzećima donesen je zaključak da su javna poduzeća u Republici Hrvatskoj više slična javnim poduzećima BiH-a. Croatia Airlines d.d. tek je u 2013. g počela poslovati s pozitivnim rezultatom. Poslovanje Hrvatskih željeznica jednako je kao i poslovanje Željeznica Federacije BiH d.o.o., konstantno posluju s gubitkom. Analizirajući udjele troškova zaposlenika u ukupnim prihodima poduzeća Hrvatskih željeznica i SMRT corporation ltd, može se zaključiti da je razlika prevelika. Kao moguće objašnjenje dobivenih rezultata za javni sektor Republike Hrvatske je neučinkovitost. U svrhu poboljšanja javnog sektora Republike Hrvatske navedene su potencijalne mjere. Mjere se odnose na e-upravu, nagraivanje prema učinku, jačanje suradnje javnog i privatnog sektora i poticanje smanjenja koruptivnog ponašanja.In this paper, the size and cost of Croatian's public sector will be analyzed and compared with Singapore and Bosnia & Herzegovina. The size of Croatian's public sector is one of the main discussion topics and so it will be used as an idea for analyzing the public sector. Public sector is divided into public administration and public companies. The analysis shows that Croatian's public administration hires more people while it doesn't differentiate a lot from Bosnia & Herzegovina when it comes to employees' cost share in GDP. Based on the information about public companies it can be said that Croatia's public companies are more similar to those of Bosnia & Herzegovina. Croatia Airlines JSC started conducting business with positive results only in 2013 while, for example, Željeznica Federacije BiH d.o.o.is constantly suffering losses. Analyzing employees' cost shares in companies' total income, it can be concluded that the hiatus is too large. As a possible answer to Croatia's public sector is the ineffectiveness. To the benefit of improving Croatia's public sector, some measures can be suggested. These measures are related to e-administration, rewarding according to efficiency, strengthening the collaboration between private and public sector and encouraging less corruptive corporal behavior

Supportive and palliative care for patients with breast cancer

Potporno i palijativno liječenje onkoloških bolesnika odnosi se na sve terapijske mjere koje su usmjerene prema sprječavanju ili umanjivanju simptoma same bolesti, te onih smetnji i komplikacija koje su popratne pojave specifičnog onkološkog liječenja, kao što su rane ili kasne posljedice kemoterapije, zračenja ili operativnih zahvata. Ovaj termin odnosi se na sve terapijske postupke koji se,osim specifičnog onkološkog liječenja tumora, dodatno provode tijekom liječenja, bez obzira je li cilj izlječenje bolesti ili samo ublažavanje simptoma neizlječive uznapredovale bolesti. Potporno i palijativno liječenje bolesnica s rakom dojke obuhvaća široko područje multidisciplinarnog liječenja brojnih simptoma nastalih kao popratna pojava specifičnog onkološkog liječenja karcinoma dojke ili pak kao posljedica napredovanja maligne bolesti. Tako potporno i palijativno liječenje obuhvaća npr. prevenciju i liječenje mučnine i povraćanja, anemije, neutropenije i mogućih posljedičnih infekcija, prevenciju i liječenje poremećaja prehrane i kaheksije, ali i palijativno liječenje sekundarizama karcinoma dojke, npr. koštanih ili moždanih presadnica, te liječenje različitih vrsta boli koja može nastati kod onkoloških bolesnika. Potporno i palijativno liječenje bi trebalo obuhvatiti i cjelokupnu rehabilitaciju bolesnika, kako fizičku tako i psihosocijalnu sferu bolesnikova života, psihološku i socijalnu podršku, duhovnost, ali i izazove koji stoje pred čitavom obitelji i njegovateljima bolesnika.Supportive and palliative treatment for oncologic patients refers to all therapeutic measures aimed at preventing or reducing the symptoms of the disease itself, and those disorders and complications that are associated with specific oncological treatments, such as early and late effects of chemotherapy, radiation or surgery. This term therefore aplies to all therapeutic procedures that, apart from specific oncological treatment of tumors, are additionally provided during treatment, whether or not the goal is to cure the disease or only to alleviate the symptoms of incurable advanced disease. Supportive and palliative treatment of breast cancer patients encompasses a wide range of multidisciplinary treatment of numerous symptoms caused as a side effect of specific oncological treatment of breast cancer or as an result of malignant disease progression. Thus supportive and palliative care includes, for example, the prevention and treatment of nausea and vomiting, anemia, neutropenia and possible consequent infections, prevention and treatment of eating and cachexia disorders, as well as palliative treatment of metastatic breast cancer, such as bone or brain metastasis and treatment of various types of pain that can occur in oncological patients. Supportive and palliative treatment should also cover the overall patient rehabilitation, both physical and psychosocial sphere of the patient's life, psychological and social support, spirituality, as well as the challenges that stand in front of the whole family and caregivers of the patient

Non verbal communication

Ljudi svakodnevno prolaze kroz više različitih interpersonalnih kontakata i uspostavljaju komunikaciju s različitim osobama. U tim situacijama ne uspostavlja se samo verbalna komunikacija, kojom se prenosi poruka, već i ona neverbalna ali podjednako važna komunikacija. U današnje vrijeme masovnih medija i rasta utjecaja društvenih mreža na percepciju i donošenje svakodnevnih odluka ljudi ali i poduzeća postavlja se pitanje može li poznavanje znakova i tumačenje prikrivenih poruka neverbalne komunikacije pomoći u procesu optimalnog donošenja odluka. Gotovo unaprijed, empirijski, sa visokom sigurnošću možemo zaključiti kako poznavanje znakova neverbalne komunikacije i pravilno tumačenje konteksta može značajno doprinijeti cjelovitom razumijevanju ukupne informacije koja se prenosi sugovorniku. Predmetni rad obrađuje osnovne perspektive neverbalne komunikacije, iskonsko u neverbalnom ponašanju, utjecaj okoline na komunikaciju i neverbalne elemente te vrijeme i arhitekturu kao dodatne parametre. Dodatno su istaknute fizičke karakteristike komunikatora na samu komunikaciju i utjecaj ponašanja osoba na komunikaciju. Važne poruke, vlastiti identitet i upravljanje interakcijom obrađeni su kroz istraživanje vezano uz elemente neverbalne komunikacije koji su analizirani na primjeru izbora za predsjednika Sjedinjenih Američkih Država 2016. godine. Predmetnim istraživanjem smo željeli utvrditi razinu samokontrole predsjedničkih kandidata tijekom izravnih sučeljavanja i izmjeriti elemente i dinamiku neverbalne komunikacije.Every day people go through several different interpersonal contacts and interact with different people. In those situations, people establish verbal communication, which transfers their messages, and they also establish nonverbal, but equally important communication. At the present times of the mass media and the growing impact of social networks that have on people’s perception and everyday decision-making, and likewise on businesses, the question is whether the sign recognition and interpretation of hidden messages of non-verbal communication could help in the process of optimal decision-making. Almost in advance, empirically, with high confidence we can conclude that recognition of the signs of non-verbal communication and proper interpretation of the context can significantly contribute to a comprehensive understanding of the overall information that is being transferred to interlocutors. The thesis covers the basic perspectives of non-verbal communication, primordial in non-verbal behavior, the environmental impact on communication and non-verbal elements and the time and architecture as additional parameters. Physical characteristics of the communicators to communication itself and the influence of the behavior of people to communication were additionally featured. Important messages, own identity and the interaction management were processed by studying related to the elements of non-verbal communication that have been analysed on the example of the American presidential elections in 2016. The aim of the research was to identify the level of self-control of the presidential candidates during direct confrontation and to measure the elements and dynamics of non-verbal communication

NEUČINKOVITOST JAVNOG SEKTORA REPUBLIKE HRVATSKE : završni

U ovom radu analizirat će se veličina i trošak javnog sektora Republike Hrvatske te će se usporediti sa Singapurom i Bosnom i Hercegovinom. Veličina javnog sektora Republike Hrvatske često je tema rasprava te je zbog tog nastala ideja za analizu javnog sektora. Javni sektor je podijeljen na javnu upravu i javna poduzeća. Analizom je utvreno da javna uprava Republike Hrvatske zapošljava više ljudi, dok udjelom troška zaposlenika u BDP-u ne odstupa mnogo od Bosne i Hercegovine. Na temelju podataka o javnim poduzećima donesen je zaključak da su javna poduzeća u Republici Hrvatskoj više slična javnim poduzećima BiH-a. Croatia Airlines d.d. tek je u 2013. g počela poslovati s pozitivnim rezultatom. Poslovanje Hrvatskih željeznica jednako je kao i poslovanje Željeznica Federacije BiH d.o.o., konstantno posluju s gubitkom. Analizirajući udjele troškova zaposlenika u ukupnim prihodima poduzeća Hrvatskih željeznica i SMRT corporation ltd, može se zaključiti da je razlika prevelika. Kao moguće objašnjenje dobivenih rezultata za javni sektor Republike Hrvatske je neučinkovitost. U svrhu poboljšanja javnog sektora Republike Hrvatske navedene su potencijalne mjere. Mjere se odnose na e-upravu, nagraivanje prema učinku, jačanje suradnje javnog i privatnog sektora i poticanje smanjenja koruptivnog ponašanja.In this paper, the size and cost of Croatian's public sector will be analyzed and compared with Singapore and Bosnia & Herzegovina. The size of Croatian's public sector is one of the main discussion topics and so it will be used as an idea for analyzing the public sector. Public sector is divided into public administration and public companies. The analysis shows that Croatian's public administration hires more people while it doesn't differentiate a lot from Bosnia & Herzegovina when it comes to employees' cost share in GDP. Based on the information about public companies it can be said that Croatia's public companies are more similar to those of Bosnia & Herzegovina. Croatia Airlines JSC started conducting business with positive results only in 2013 while, for example, Željeznica Federacije BiH d.o.o.is constantly suffering losses. Analyzing employees' cost shares in companies' total income, it can be concluded that the hiatus is too large. As a possible answer to Croatia's public sector is the ineffectiveness. To the benefit of improving Croatia's public sector, some measures can be suggested. These measures are related to e-administration, rewarding according to efficiency, strengthening the collaboration between private and public sector and encouraging less corruptive corporal behavior

NON-FINANCIAL REPORTING AS A NEW TREND IN SUSTAINABILITY ACCOUNTING

The non-financial reporting trend is expected to continue and grow as corporate stakeholders demand more information concerning environmental, social, and governance impacts. Hence, understanding the importance of sustainability accounting plays a pivotal role in offering stakeholders information that is more reliable and accurate. According to a Governance & Accountability Institute, 82% of the S&P 500 companies published Corporate Sustainability Reports in 2016. Dilemma for the business is no longer whether having a non-financial report or not, it is rather why, how and which report or option should companies choose to meet stakeholders needs and comply with the regulatory framework. The objectives of this paper are as follows: first, overview of the non-financial reporting and sustainability accounting, then its historical development will be presented. Finally, this paper will provide an overview on the new European legislative framework of non-financial reporting which will be presented and described

Analiza uspješnosti poslovanja poduzeća I projekcija budućeg poslovanja

U diplomskom radu je analizirana uspješnost poslovanja turističke agencije metodama analize financijskih izvješća za period od 2014.-2016. godine. Analizirana su financijska izvješća bilance i računa dobiti i gubitka metodama horizontalne, vertikalne i analize putem pokazatelja. Rezultati horizontalne i vertikalne analize su ukazali na povoljne trendove promatrane turističke agencije. Kod analize putem pokazatelja se većina pokazatelja pokazala povoljnima, dok bi na drugima turistička agencija trebala poraditi s vremenom.The graduate thesis analyzes the success of the tourism agency's business with financial analysis methods for the period 2014-2016. years. The financial statements of the balance sheet and the profit and loss account are analyzed using horizontal, vertical and analytical methods using indicators. The results of horizontal and vertical analysis point to the favorable trends of the observed tourist agency. Most of the indicators proved to be favorable when analyzing the indicators, while others would have to deal with time over others