89 research outputs found

    Squeeze-out of minority shareholders

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    U radu se ispituje pravno uređenje triju instituta u hrvatskom zakonodavstvu putem kojih se (uvjetno rečeno) može postići istiskivanje manjinskih dioničara, ali i njihova zaÅ”tita, kao i metode vrednovanja druÅ”tva (dionica) koje se mogu upotrijebiti prilikom određivanja pravične cijene za istisnute dioničare. Zaključno, u svrhu praktičnog prikaza, na temelju studije slučaja obrađuje se procjena vrijednosti druÅ”tva Siemens d.d. u trenutku istiskivanja manjinskih dioničara i određivanje pravične cijene za iste, temeljeno na Elaboratu o procjeni fer vrijednosti druÅ”tva Siemens d.d. uz osvrt na moguća odstupanja od utvrđene vrijednosti.The paper deals with the legal arrangement of three institutes in Croatian legislation through which (conditionally speaking) it is possible to achieve the squeeze-out of minority shareholders, but also their protection as well as the methods of valuation of companies (shares) that can be used when determining fair price for squeezed shareholders. Inclusive, for the purpose of a practical presentation, a case study examines the valuation of the company Siemens d.d. at the time of squeeze-out of minority shareholders and the determination of the fair price for the same, based on the Fair value estimation of Siemens d.d. with reference to possible deviations from the established value

    Squeeze-out of minority shareholders

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    U radu se ispituje pravno uređenje triju instituta u hrvatskom zakonodavstvu putem kojih se (uvjetno rečeno) može postići istiskivanje manjinskih dioničara, ali i njihova zaÅ”tita, kao i metode vrednovanja druÅ”tva (dionica) koje se mogu upotrijebiti prilikom određivanja pravične cijene za istisnute dioničare. Zaključno, u svrhu praktičnog prikaza, na temelju studije slučaja obrađuje se procjena vrijednosti druÅ”tva Siemens d.d. u trenutku istiskivanja manjinskih dioničara i određivanje pravične cijene za iste, temeljeno na Elaboratu o procjeni fer vrijednosti druÅ”tva Siemens d.d. uz osvrt na moguća odstupanja od utvrđene vrijednosti.The paper deals with the legal arrangement of three institutes in Croatian legislation through which (conditionally speaking) it is possible to achieve the squeeze-out of minority shareholders, but also their protection as well as the methods of valuation of companies (shares) that can be used when determining fair price for squeezed shareholders. Inclusive, for the purpose of a practical presentation, a case study examines the valuation of the company Siemens d.d. at the time of squeeze-out of minority shareholders and the determination of the fair price for the same, based on the Fair value estimation of Siemens d.d. with reference to possible deviations from the established value

    Modern techniques in colorado potato beetle (Leptinotarsa decemlineata say) control and resistance management: History review and future perspectives

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    Ā© 2020 by the authors. Licensee MDPI, Basel, Switzerland. Colorado potato beetle, CPB (Leptinotarsa decemlineata Say), is one of the most important pests of the potato globally. Larvae and adults can cause complete defoliation of potato plant leaves and can lead to a large yield loss. The insect has been successfully suppressed by insecticides; however, over time, has developed resistance to insecticides from various chemical groups, and its once successful control has diminished. The number of available active chemical control substances is decreasing with the process of testing, and registering new products on the market are time-consuming and expensive, with the possibility of resistance ever present. All of these concerns have led to the search for new methods to control CPB and efficient tools to assist with the detection of resistant variants and monitoring of resistant populations. Current strategies that may aid in slowing resistance include gene silencing by RNA interference (RNAi). RNAi, besides providing an efficient tool for gene functional studies, represents a safe, efficient, and eco-friendly strategy for CPB control. Genetically modified (GM) crops that produce the toxins of Bacillus thuringiensis (Bt) have many advantages over agro-technical, mechanical, biological, and chemical measures. However, pest resistance that may occur and public acceptance of GM modified food crops are the main problems associated with Bt crops. Recent developments in the speed, cost, and accuracy of next generation sequencing are revolutionizing the discovery of single nucleotide polymorphisms (SNPs) and field of population genomics. There is a need for effective resistance monitoring programs that are capable of the early detection of resistance and successful implementation of integrated resistance management (IRM). The main focus of this review is on new technologies for CPB control (RNAi) and tools (SNPs) for detection of resistant CPB populations

    Changes in corn rootworm wing morphology are related to resistance development

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    The western corn rootworm, Diabrotica virgifera virgifera LeConte, is the most serious pest of maize across the US Corn Belt and now Europe. The beetle has repeatedly demonstrated its ability to adapt to pest management strategies through evolution of resistance to conventional insecticides, the cultural practice of crop rotation and now to the Bacillus thuringiensis (Bt) toxin which is produced by genetically modified maize. In this study, the wing morphology of 358 western corn rootworm adults from Iowa, Indiana and Illinois, USA, was investigated using geometric morphometric procedures. The populations investigated comprised resistant (i.e. soybean-maize rotation and Bt-maize variants) and non-resistant beetle populations. Data analysis was divided into two groups: (1) resistant versus non-resistant and (2) rotation-resistant versus Bt-maize rootworm populations. Results showed that morphological differences exist in the hind-wing shape of both rotation and Bt-maize-resistant versus non-resistant populations and rotation-resistant versus Bt-maize-resistant variants. Across all three types of rootworm variants investigated, the movement of landmarks 8, 9 and 14 drove the wing shape differences found. These landmarks relate to the basal radial vein and are a key anatomical character used to distinguish different wing morphotypes in rootworm. This study demonstrates the utility of hind-wing morphology/shape as an inexpensive and accessible population biomarker for rootworm. With simple equipment (camera mounted microscopes or flatbed scanners) and readily available free software to capture and analyse landmark (shape and size) data, it is possible to effectively monitor pest resistance development and associated field-based population-level differences. The biological implications of the differences in wing shape found and how this relates to rootworm flight and consequently its dispersal and invasion capabilities are also explored

    Diabrotica virgifera virgifera LeConte wing shape variation reveals multiple populations across the European expansion front

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    Unterschiedliche FlĆ¼gelausprƤgungen bei Diabrotica virgifera virgifera LeConte offenbaren das Vorhandensein multipler Populationen entlang der europƤischen Ausbreitungsfron

    Firefly Occurrences in Croatia ā€“ One Step Closer from Citizen Science to Open Data*

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    Fireļ¬‚ies (Coleoptera: Lampyridae), with more than 2 000 species in 100 genera worldwide, are a charismatic nocturnal species. Although popular in different cultures because of their association with warm summer evenings in childhood, fireflies are an under-researched insect. Like numerous other insects worldwide, fireflies have experienced declines in their distribution and abundance. Anthropogenic impacts and climate change are likely to influence their development, reproduction, and survival. A project called ā€œKreÅ”o Krijesnicaā€ (eng. ā€œKreÅ”o the Fireflyā€), used a Citizen Science model of data collection, to determine where are the fireflies located and how abundant are they throughout Croatia. Citizen Science involves the participation of the general or non-scientific public in data collection so determining the basic demographic profile of the citizen scientists involved was also one of the project goals. During the first phase of the project (2019-2021), data on fireflies were provided by citizen scientists through a formal survey on social media (Facebook, Instagram). Phase two aims to open the firefliesā€™ datasets to the public through various open data portals. In the three years of the project, more than 16 000 records of fireflies were collected and analysed from over 1800 sightings. Descriptive statistics showed that the highest firefly population density was found in central Croatia, which is consistent with the greater number of people living in this area and thus a greater chance of firefly detection. Higher number pf female reporters were noted during the project. The dataset collected in this Citizen Science project presents a valuable source of information to the scientific community, especially in the field of entomology, conservation biology and ecology

    Position of Employees in the Event of Employer's Bankruptcy

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    Stečaj dužnika osim Å”to može značiti pad poslovne aktivnosti poslovnog subjekta, ono može značiti i propast dužnika, odnosno prestanak njegova postojanja koje ima posljedice ne samo za dužnika već i za njegove vjerovnike, prije svega radnike, postojeće i prijaÅ”nje. U svezi s time 1. rujna 2015. godine na snagu je stupio novi Stečajni zakon te Zakon o izmjenama i dopunama Zakona o osiguranju potraživanja radnika u slučaju stečaja poslodavca, a potonjim se osobito reguliraju prava i obveze radnika u slučaju stečaja poslodavca te rad Agencije za osiguranje radničkih potraživanja u slučaju stečaja poslodavca.Debtorā€™s insolvency, besides decline in business activities of that business entity, may lead to its bankruptcy and closing down of business, which impacts not only the debtor but also his creditors, first of all employees past and present. Whereby, on September 1st, 2015 new Bankruptcy Law took effect, as well as Amendment to Law regulating employeesā€™ claims insurance in the event of employer's bankruptcy, the latter stipulating, in particular, employeesā€™ rights and obligations in cases of employer's bankruptcy and operations of Agency for securing employees claims in the event of employer's bankruptcy

    Position of Employees in the Event of Employer's Bankruptcy

    No full text
    Stečaj dužnika osim Å”to može značiti pad poslovne aktivnosti poslovnog subjekta, ono može značiti i propast dužnika, odnosno prestanak njegova postojanja koje ima posljedice ne samo za dužnika već i za njegove vjerovnike, prije svega radnike, postojeće i prijaÅ”nje. U svezi s time 1. rujna 2015. godine na snagu je stupio novi Stečajni zakon te Zakon o izmjenama i dopunama Zakona o osiguranju potraživanja radnika u slučaju stečaja poslodavca, a potonjim se osobito reguliraju prava i obveze radnika u slučaju stečaja poslodavca te rad Agencije za osiguranje radničkih potraživanja u slučaju stečaja poslodavca.Debtorā€™s insolvency, besides decline in business activities of that business entity, may lead to its bankruptcy and closing down of business, which impacts not only the debtor but also his creditors, first of all employees past and present. Whereby, on September 1st, 2015 new Bankruptcy Law took effect, as well as Amendment to Law regulating employeesā€™ claims insurance in the event of employer's bankruptcy, the latter stipulating, in particular, employeesā€™ rights and obligations in cases of employer's bankruptcy and operations of Agency for securing employees claims in the event of employer's bankruptcy
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