Financial reporting on the internet and the practice of croatian joint stock companies quoted on the stock exchanges

In the last ten years, the Internet and applications of it have been increasingly widely employed in modern business operations. In developed countries, the Internet is used with increasing frequency for financial reporting. And accordingly a large amount of academic research has been done into the area. Since no such research has yet been carried out in Croatia, it is a research area that is undoubtedly of interest. This investigation was carried out on a basic sample of 38 joint stock companies quoted on Croatian bourses, the shares of all of them being actively traded. The results showed that twenty of the companies made use of Internet financial reporting and eighteen had no such practice. Companies that use Internet financial reporting on the whole publish the annual reports together with the reports of their auditors. In addition, most of the companies use the PDF format for the reports that they publish. Empirical data show that the firms that use Internet financial reporting are on the whole larger and more profitable, and that their shares are more active on the bourses than the shares of companies that have no such reporting practice. Also established was a statistically significant propensity among financial institutions to use Internet reporting. Joint stock companies in the tourist sector were shown not to have a propensity for Internet financial reporting. Bearing in mind the expected growth of GDP, the growth of the capital market, with the constant growth in the number of Internet users, investment in financial reporting on the Internet could be a useful decision for joint stock companies that wish to enhance the transparency of their operations.financial reporting, joint stock companies, Internet, Croatia

Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007

During the last decade a large number of scientific papers analyzed Internet reporting of listed companies, but research is still very limited in the emerging markets like Croatia. Therefore, this paper is aimed to analyze voluntary Internet reporting of Croatian listed companies in the period 2005-2007. The research shows that Croatian companies on average are not very transparent as measured by IFR Score. Although capital market in Croatia has been growing very strongly for the last few years there has been only limited improvement in voluntary Internet reporting. The average IFR Score measured on the sample of 55 companies has slightly risen during the period of analysis.voluntary reporting, Internet, Croatia

Determinants of firm profitability in the Croatian manufacturing industry: evidence from dynamic panel analysis

Given that the goal of this study was to examine the influence of different factors on a firm’s profitability, we designed a model with three categories of profitability determinants: firm-specific, industry-specific and macroeconomic. The analysis was performed on 9359 firms operating in the Croatian manufacturing industry during the 2006–2015 period. Since the designed model was formulated in a way that encompasses the dynamic aspect of profitability, the General Method of Moments (G.M.M.) dynamic panel estimator was applied. Formulation of such a model adds to the existing literature if one takes into account that a dynamic analysis of the drivers of profitability has not been done using data from the Croatian manufacturing sector. The results of the conducted analysis revealed that a firm’s age, labour cost and industry concentration, as well as G.D.P. growth and inflation, have significant influence on a firm’s profitabilit

TESTIRANJE RADNIKA NA DROGE U SJEDINJENIM AMERIČKIM DRŽAVAMA

Workplace drug testing programmes are still prolific in the United States, despite often being heavily criticized. This paper will discuss the state of drug testing programmes and give a short preview of how the testing started and which workplaces were included firstly for testing and then move on to deal with the state of drug testing in the public sector and describe the various factors which influence the drug testing policies in various states. This is compared to drug testing in the food service industry in order to find out if they serve a purpose, i.e. do workplaces which conduct such test have a lower number of drug-using employees and how these procedures influence the motivation of employees.Testiranje na droge na radnim mjestima u Sjedinjenim Američkim Državama još su uvijek vrlo česta iako se takva praksa nerijetko žestoko kritizira. U ovome se radu raspravlja o stanju programa testiranja na droge i kratko se prikazuje kako je testiranje započelo te koja su radna mjesta prvo uključena u program testiranja. Potom se govori o testiranju na droge u javnome sektoru te se opisuju čimbenici koji utječu na politiku testiranja u raznim državama. To se uspoređuje s testiranjem na droge u ugostiteljstvu kako bi se doznalo služi li testiranje svrsi, odnosno imaju li radna mjesta na kojima se provode takva testiranja manji broj radnika koji konzumiraju drogu i kako te procedure utječu na motivaciju radnika

Financial Reporting on the Internet and the Practice of Croatian Joint Stock Companies Quotes on the Stock Exchanges

In the last ten years, the Internet and applications of it have been increasingly widely employed in modern business operations. In developed countries, the Internet is used with increasing frequency for financial reporting. And accordingly a large amount of academic research has been done into the area. Since no such research has yet been carried out in Croatia, it is a research area that is undoubtedly of interest. This investigation was carried out on a basic sample of 38 joint stock companies quoted on Croatian bourses, the shares of all of them being actively traded. The results showed that twenty of the companies made use of Internet financial reporting and eighteen had no such practice. Companies that use Internet financial reporting on the whole publish the annual reports together with the reports of their auditors. In addition, most of the companies use the PDF format for the reports that they publish. Empirical data show that the firms that use Internet financial reporting are on the whole larger and more profitable, and that their shares are more active on the bourses than the shares of companies that have no such reporting practice. Also established was a statistically significant propensity among financial institutions to use Internet reporting. Joint stock companies in the tourist sector were shown not to have a propensity for Internet financial reporting. Bearing in mind the expected growth of GDP, the growth of the capital market, with the constant growth in the number of Internet users, investment in financial reporting on the Internet could be a useful decision for joint stock companies that wish to enhance the transparency of their operations

A critical analysis of decision support systems research

This paper critically analyses the nature and state of decision support systems (DSS) research. To provide contest for the analysis, a history of DSS is presented which focuses on the evolution of a number of sub-groupings of research and practice: personal DSS, group support systems, negotiation support systems, intelligent DSS, knowledge management-based DSS, executive information systems/business intelligence and data warehousing. To understand the state of DSS research an empirical investigation of published DSS research is presented. This investigation is based on the detailed analysis of 1,020 DSS articles published in 14 major journals from 1990 to 2003. The analysis fund that DSS publication has been falling steadily since its peak in 1994 and the current publication rate is at early 1990s levels. Other findings include that personal DSS and group support systems dominate research activity and data warehousing is the least published type of DSS. The journal DSS is the Major publishing outlet, US 'Other" journals dominate DSS publishing and there is very low exposure of DSS in European journals. Around two-thirds of DSS research is empirical, a much higher proportion than general IS research. DSS empirical research is overwhelming positivism, and is more dominated by positivism than IS research in general. Design science is a major DSS research category. The decision support focus of the sample shows a well-balanced mix of development, technology, process, and outcome studies. almost half of DSS papers did not use judgement and decision-making reference research in the design and analysis of their projects and most cited reference works are relatively old. A major omission in DSS scholarship is the poor identification of the clients and users of the various DSS applications that are the focus of investigation. The analysis of the professional or practical contribution of DSS research shows a field that is facing a crisis of relevance. Using the history and empirical study as a foundation, a number of strategies for improving DSS research are suggested

An investigation of factors affecting technology acceptance and use decisions by Australian allied health therapists

The research reported in this paper describes the development, empirical validation and analysis of a model of technology acceptance by Australian occupational therapists. The study described involved the collection of quantitative data through a national survey, with over 2000 responses and a longitudinal case study within the community health sector. Results provide qualitative and quantitative support for the proposed model and demonstrate the inadequacy of traditional models of technology acceptance when applied to the health sector. This work extends technology acceptance studies into new realms of the health sector and highlights the need for a broadening of health IT research, and particularly technology acceptance studies, to encompass a more holistic and inclusive view of those who work in healthcare in order to gain a greater understanding of its complexities and how IS implementation success can be enhanced in this arena