Razlike u percepciji stresa fizioterapeuta zaposlenih na različitim odjelima

Stress in the workplace represents a specific type of stress, stemming from the work environment. Stressful situations at work can trigger negative emotions that are linked with anxiety, tension, depression, fatigue and lack of working motivation. The aim of this research is to investigate differences in the perception of stress of physiotherapists employed in various departments. The research was conducted using an online questionnaire aimed at 123 physiotherapists in the Republic of Croatia. The results have showed that respondents perceived their workplace as moderately stressful. Considering the difference in the experience and perception of stress with regard to the department where physiotherapists work, the results have showed that there is a statistically significant difference in the level of perceived stress among the respondents with regard to the department in which they are employed. It was found that respondents employed in orthopaedics perceived stress to a lesser extent than those individuals employed in health centres and in the department of physical medicine and rehabilitation. The differences in the perception of stress among the respondents who are employed in other departments have shown no statistically significant difference. It was shown that the respondents of 20–25 years of age were found to exhibit statistically significantly lower levels of perceived stress compared to subjects of 26–36 years of age. There is no noted statistically significant difference in the perception of stress among other age groups. It was determined that participants with a lower net monthly salary exhibit statistically significant greater lever of perceived stress in comparison to participants with a net monthly salary that is greater than the average. The results of the study have shown that there are no statistically significant differences in the level of perceived stress among respondents in terms of gender, length of service, level of education or marital status.Stres na radnom mjestu specifična je vrsta stresa, čiji je izvor u radnom okolišu. Stresne situacije na poslu mogu izazvati negativne emocije koje se povezuju s anksioznošću, napetošću i nedostatkom motivacije za rad. Cilj je ovog rada ispitati razlike u percepciji stresa fizioterapeuta zaposlenih na različitim odjelima. Istraživanje je provedeno putem online upitnika među 123 fizioterapeuta na području Republike Hrvatske. Rezultati su pokazali da ispitanici doživljavaju svoje radno mjesto umjereno stresnim. Što se tiče razlike u doživljaju i percepciji stresa s obzirom na odjel na kojem fizioterapeuti rade, rezultati pokazuju da postoji statistički značajna razlika u razini percipiranog stresa među ispitanicima s obzirom na odjel na kojem su zaposleni. Utvrđeno je da ispitanici zaposleni na ortopediji u statistički značajno manjoj mjeri percipiraju stres u odnosu na ispitanike koji su zaposleni u domovima zdravlja te na odjelu fizikalne medicine i rehabilitacije. Razlika u percepciji stresa među ispitanicima zaposlenima na ostalim odjelima ne pokazuje statistički značajnu razliku. Utvrđeno je da ispitanici u dobi od 20 do 25 godina pokazuju statistički značajno manju razinu percipiranog stresa u odnosu na ispitanike u dobi od 26 do 36 godina. Između ostalih dobnih skupina ne postoji statistički značajna razlika u percepciji stresa. Utvrđeno je i da ispitanici s neto mjesečnom plaćom manjom od prosječne pokazuju statistički značajno veću razinu percipiranog stresa u odnosu na ispitanike s neto plaćom većom od prosječne. Rezultati istraživanja prikazuju da ne postoji statistički značajna razlika u razini percipiranog stresa među ispitanicima s obzirom na spol, godine radnog staža, stručnu spremu ili bračni status

Cost optimization in agribusiness based on life cycle costing

In efforts to achieve and sustain competitiveness and contribute to the goal of sustainable development of society, entity management requires information that will enable the adoption of adequate decisions. The changed business environment and the growing importance of the issues that emerge from the domain of traditional business, both spatial and temporal, have necessitated the monitoring of costs not only during the production phase, but throughout the entire grain cycle of the product. Since conventional cost accounting systems do not have the capacity to generate the above information, in theory and practice, a life cycle costing system (LCC) has been developed. The aim of the paper is to point out the specificity and importance of perceiving and capturing the impacts and consequential costs that arise during the life cycle of the product, with particular reference to agribusiness, precisely because of the complexity of optimizing costs in that sector

Ključna pitanja prevođenja finansijskih izveštaja multinacionalnih kompanija

Circumstances, which include international trade intensification, development of various forms of business cooperation outside national borders-co-production, transfer of technology, joint ventures, strategic alliances, direct foreign investments, and dynamic changes in the business environment, require the management of a company to change their focus, from a local to a global approach. Multinational companies are business leaders in a global framework. The aim of this paper is to highlight the key challenges that multinational companies face when translating foreign currency transactions and the financial statements of foreign business operations for the purpose of compiling consolidated financial statements. In addition, the paper examines whether the chosen functional currency and the exchange rate can be viewed as instruments of their financial reporting policy.Intenziviranje međunarodne trgovine, razvoj različitih oblika poslovne saradnje van nacionalnih granica - koprodukcija, transfer tehnologije, zajednička ulaganja, strategijske alijanse, strane direktne investicije, kao i dinamične promene poslovnog okruženja, zahtevaju da menadžment preduzeća preusmeri poslovno razmišljanje sa lokalnog na globalni pristup. Multinacionalne kompanije predstavljaju nosioce poslovanja u globalnim okvirima. Cilj rada je da ukaže na ključne izazove sa kojima se menadžment multinacionalnih kompanija suočava prilikom prevođenja transakcija u stranoj valuti i finansijskih izveštaja inostranog poslovanja za potrebe sastavljanja konsolidovanih finansijskih izveštaja. Dodatno, u radu se istražuje da li je izbor funkcionalne valute i kursa razmene moguće posmatrati kao instrumente politike finansijskog izveštavanja

Izazovi i dometi revizije prihoda

Prihodi predstavljaju jedan od tokova rentabiliteta, a time i ključnu determinantu obračuna uspeha entiteta. Zbog svog značaja prihodi su nezaobilazna pozicija koja podleže reviziji od strane ovlašćenog revizora. Kompleksnost primene Međunarodnog standarda finansijskog izveštavanja 15 - Prihodi od ugovora sa kupcima kao i drugih MSFI koji tretiraju problematiku priznavanja, merenja i obelodanjivanja prihoda, aktuelne izmene Međunarodnih standarda revizije, zajedno sa visokim stepenom rizika od manipulacija prihodima, čini reviziju navedene pozicije veoma delikatnim pitanjem. Cilj rada je da ukaže na ključne izazove sa kojima se revizor suočava prilikom sprovođenja revizije prihoda, kao i specifične procedure koje se tom prilikom sprovode

Izazovi i dometi revizije prihoda

nem

Investments and employment in tourism in the Republic of Serbia

Investments in tourism are crucial for the development of both tourism and other activities that are directly or indirectly related to it. Despite the immense potential of tourism, the insufficient development of infrastructure appears as one of the reasons that diminishes the role of tourism in Serbian economy. It is therefore of great importance to invest in infrastructure development in tourism. The subject of this paper is to compare Serbia with the countries in the region of Western Balkan and with several other European countries (Germany, France, Italy, Austria, and the Netherlands) in terms of the level of capital investments and employment in tourism. The insight into the amounts of investments will show the position and perspective of Serbia in relation to the countries in region and Europe. By adopting the measures of investment policy in tourism and associated incentives, Serbia will create the climate that will increase the amount of capital investments in tourism, which will have a multiplier effect on employment and also the entire economy.Publishe

SINGLE ELECTRON CAPTURE INTO ARBITRARY STATES OF BARE PROJECTILES FROM MULTI-ELECTRON TARGETS

The prior form of four-body boundary-corrected first Born (CB1-4B) method is applied to calculate the total cross sections for single electron capture from the K-shell of multi-electron atoms (C, N, O, Ar) by fast projectiles (H+, He2+and Li3+). All calculations are carried out for electron capture into the arbitrary n, l, and m final states of the projectiles. The present results are found to be in very good agreement with the available experimental data at intermediate and high impact energies. HIGHLIGHTSThe CB1-4B approximation is applied to calculate the total cross sections for single electron capture from multi-electron targets by bare projectilesTwo variants of the CB1-4B method are used with different variational parametersThe calculated cross sections show very good agreement with the measurements at intermediate and high energie

Značaj ekonomske razvijenosti države za uvođenje obračunske računovodstvene osnovice u javnom sektoru

nem

Međunarodni i nacionalni okviri zaštite životne sredine

nem

Accounting aspects of auditing the budget system

Until recently the main instrument of state funding, the budget was only controlled by the existing system of a country's administrative control. Today there is budget audit as a special form of political control, which should contribute to a more appropriate and purposeful budget execution. It is still a condition sine qua non, i.e. an inevitable requirement for healthy public finances