Specifičnosti financijskog izvještavanja malih poduzeća : Diplomski rad

Mikro, mala i srednje velika poduzeća današnjice čine 99,7% gospodarstva Hrvatske. Ova poduzeća zapošljavaju 73,2% stanovništva što čini gotovo tri četvrtine zaposlenih u subjektima Republike Hrvatske. Osim što generiraju zapošljavanje, mikro, mala i srednja poduzeća doprinose povećanju proizvodnje i izvoza Republike Hrvatske, te su pokretači su inovacija. Najčešći oblici organiziranja malih i srednje velikih poduzeća su obrt, trgovačko društvo društvo s ograničenom odgovornošću. Poslovanje ovih poduzeća sa sobom nose brojne prednosti kao i nedostatke. Prednosti poslovanja malih i srednje velikih poduzeća su neovisnost, samozapošljavanje, fleksibilnost te izazov dok kao nedostatke navodimo veću odgovornost, rizik propasti poduzeća, podložnost tluktuacijama na tržištu, ovisnost o konkurenciji i slično. Za mala i srednja poduzeća doneseni su posebni standardi financijskog izvještavanja, a to su Hrvatski standardi financijskog izvještavanja (HSFI). Hrvatski standardi financijskog izvještavanja definiraju se kao računovodstvena načela i pravila priznavanja, mjerenja i klasifikacije poslovnih događaja te sastavljanja i prezentiranja financijskih izvještaja koje donosi Odbor za standarde financijskog izvještavanja. HSFI su namijenjeni su mikro, malim i srednjim poduzetnicima, dok su MSFI (Međunarodni standardi financijskog izvještavanja) namijenjeni velikim poduzetnicima te subjektima od javnog interesa. Okvir financijskog izvještavanja za mala i srednja poduzeća čine računovodstvene pretpostavke, računovodstvena načela, računovodstveni standardi i računovodstvene politike. Iz dana u dan, sve više na važnosti dobivaju računovodstvene informacije koje čine nezaobilaznu informacijsku podlogu o uspješnosti poslovanja, novčanim tokovima te financijskom položaju poduzeća. Upravo pravodobno i pravovremena sastavljanje i razumijevanje godišnjih financijskih izvještaja pruža uvid u realno financijsko stanje poduzeća. Rizik s kojim se suočavaju sva poduzeća, neovisno o njihovoj veličini, je prijevara koja je postala ozbiljan problem za poslovanje, državu i investitore. I iako manipulacije financijskim izvještajima imaju dugu povijest, svaki novootkriveni slučaj i dalje izaziva iznenađenje javnosti.Micro, small and medium-sized enterprises today account for 99.7% of Croatia's economy. These companies employ 73.2% of the population, which makes almost three quarters of the employed in the subjects of the Republic of Croatia. In addition to generating employment, micro, small and medium enterprises are contributing to the increase in production and exports of the Republic of Croatia, and are the drivers of innovation. The most common forms of organization of small and medium-sized enterprises are crafts, a trading company and a limited liability company. The business of these companies carries with them numerous advantages and disadvantages. Benefits of small and medium-sized businesses are independence, self-employment, flexibility and challenge, while defects include greater responsibility, risk of company failure, market fluctuations, competition dependence and so on. For small and medium-sized enterprises, specific financial reporting standards were adopted, namely Croatian Financial Reporting Standards (HSFis). Croatian Financial Reporting Standards are defined as accounting principles and rules of recognition, measurement and classification of business events and the preparation and presentation of financial statements issued by the Financial Reporting Standards Board. HSFI is intended for micro, small and medium-sized enterprises, while IFRSs (International Financial Reportir-:s Standards) are dealt with by large entrepreneurs and entities of public interest. The financial reporting framework for small and medium-sized enterprises consists of accounting assumptions, accounting principles, accounting standards and accounting policies. From day to day, more and more accountancy information is gained, which make an unavoidable information base on business performance, cash flows and financial position of the company. Timely and timely compilation and understanding of the annual financial statements provides an insight into the real financial situation of the company. The risk faced by all companies, regardless of their size, is fraud that has become a serious business, state and investor problem. And although financial reporting manipulations have a long history, every newly-discovered case still provokes public surprise

Specifičnosti financijskog izvještavanja malih poduzeća : Diplomski rad

Mikro, mala i srednje velika poduzeća današnjice čine 99,7% gospodarstva Hrvatske. Ova poduzeća zapošljavaju 73,2% stanovništva što čini gotovo tri četvrtine zaposlenih u subjektima Republike Hrvatske. Osim što generiraju zapošljavanje, mikro, mala i srednja poduzeća doprinose povećanju proizvodnje i izvoza Republike Hrvatske, te su pokretači su inovacija. Najčešći oblici organiziranja malih i srednje velikih poduzeća su obrt, trgovačko društvo društvo s ograničenom odgovornošću. Poslovanje ovih poduzeća sa sobom nose brojne prednosti kao i nedostatke. Prednosti poslovanja malih i srednje velikih poduzeća su neovisnost, samozapošljavanje, fleksibilnost te izazov dok kao nedostatke navodimo veću odgovornost, rizik propasti poduzeća, podložnost tluktuacijama na tržištu, ovisnost o konkurenciji i slično. Za mala i srednja poduzeća doneseni su posebni standardi financijskog izvještavanja, a to su Hrvatski standardi financijskog izvještavanja (HSFI). Hrvatski standardi financijskog izvještavanja definiraju se kao računovodstvena načela i pravila priznavanja, mjerenja i klasifikacije poslovnih događaja te sastavljanja i prezentiranja financijskih izvještaja koje donosi Odbor za standarde financijskog izvještavanja. HSFI su namijenjeni su mikro, malim i srednjim poduzetnicima, dok su MSFI (Međunarodni standardi financijskog izvještavanja) namijenjeni velikim poduzetnicima te subjektima od javnog interesa. Okvir financijskog izvještavanja za mala i srednja poduzeća čine računovodstvene pretpostavke, računovodstvena načela, računovodstveni standardi i računovodstvene politike. Iz dana u dan, sve više na važnosti dobivaju računovodstvene informacije koje čine nezaobilaznu informacijsku podlogu o uspješnosti poslovanja, novčanim tokovima te financijskom položaju poduzeća. Upravo pravodobno i pravovremena sastavljanje i razumijevanje godišnjih financijskih izvještaja pruža uvid u realno financijsko stanje poduzeća. Rizik s kojim se suočavaju sva poduzeća, neovisno o njihovoj veličini, je prijevara koja je postala ozbiljan problem za poslovanje, državu i investitore. I iako manipulacije financijskim izvještajima imaju dugu povijest, svaki novootkriveni slučaj i dalje izaziva iznenađenje javnosti.Micro, small and medium-sized enterprises today account for 99.7% of Croatia's economy. These companies employ 73.2% of the population, which makes almost three quarters of the employed in the subjects of the Republic of Croatia. In addition to generating employment, micro, small and medium enterprises are contributing to the increase in production and exports of the Republic of Croatia, and are the drivers of innovation. The most common forms of organization of small and medium-sized enterprises are crafts, a trading company and a limited liability company. The business of these companies carries with them numerous advantages and disadvantages. Benefits of small and medium-sized businesses are independence, self-employment, flexibility and challenge, while defects include greater responsibility, risk of company failure, market fluctuations, competition dependence and so on. For small and medium-sized enterprises, specific financial reporting standards were adopted, namely Croatian Financial Reporting Standards (HSFis). Croatian Financial Reporting Standards are defined as accounting principles and rules of recognition, measurement and classification of business events and the preparation and presentation of financial statements issued by the Financial Reporting Standards Board. HSFI is intended for micro, small and medium-sized enterprises, while IFRSs (International Financial Reportir-:s Standards) are dealt with by large entrepreneurs and entities of public interest. The financial reporting framework for small and medium-sized enterprises consists of accounting assumptions, accounting principles, accounting standards and accounting policies. From day to day, more and more accountancy information is gained, which make an unavoidable information base on business performance, cash flows and financial position of the company. Timely and timely compilation and understanding of the annual financial statements provides an insight into the real financial situation of the company. The risk faced by all companies, regardless of their size, is fraud that has become a serious business, state and investor problem. And although financial reporting manipulations have a long history, every newly-discovered case still provokes public surprise

Measurement scales and grading system in higher education

U završnom radu analiziran je sustav ocjenjivanja kao bitan element nastavnog procesa. Ocjena se smatra procjenom kvalitete studentova znanja. Različiti obrazovni sustavi kao i razine obrazovnog sustava ocjene iskazuju na više različitih načina. U hrvatskom obrazovnom sustavu ocjenjivanje se ograničava na iskazivanje ocjene putem samo jednog broja, što predstavlja izazov većini predmetnih nastavnika. Upravo iz tog razloga, često se javlja problem slabe objektivnosti prilikom svođenja ocjene na jedan broj. Glavni cilj ovoga rada je usporediti različite sustave ocjenjivanja te predložiti korekcije koje bi minimizirale nedostatke nastale prilikom kreiranja zaključne ocjene. U tu svrhu definirane su srednje vrijednosti koje se učestalo koriste prilikom kreiranja ocjene (aritmetička sredina, mod i medijan), uspoređene su, te je uloga svake od mjera pojašnjena primjerima. U praktičnom dijelu rada testiran je i predložen novi model kreiranja zaključne ocjene studenata. U uzorak je izabrano 19 studenata kolegija na preddiplomskom studiju Ekonomskog fakulteta u Osijeku, akademske godine 2015/2016. Definirani su i razrađeni elementi koji sudjeluju prilikom donošenja konačne ocjene uz detaljno opisan postupak donošenja zaključne ocjene putem predloženog modela ocjenjivanja studenata. Nakon testiranih prijedloga i provedene analize svih elemenata zaključne konačne ocjene, kreirana je zaključna konačna ocjena putem predloženog modela ocjenjivanja studenata. U posljednjim razmatranjima uspoređene su ocjene zaključene putem trenutnog modela ocjenjivanja studenata sa predloženim modelom ocjenjivanja studenata, te se uočava bolji prosjek ocjena u predloženom modelu ocjenjivanja što je ujedno povoljnije za studente. Predloženi model ovoga rada ukazuje na potrebu primjene različitih težinskih faktora za svaki od elemenata ocjenjivanja.In this final work, the evaluation system has been analyzed as an essential part of the teaching process. Evaluation is a process that implies assessing the quality of students’ knowledge. Various educational systems as well as the levels of assessment are expressed in several different ways. In Croatian educational system, the assessment is limited to the evaluation of a grade only by one number, which is the challenge for most of the professors. For this very reason, a problem of a lesser objectivity is often encountered when evaluating in such way. The main purpose of this final work is to compare different grading systems and to propose improvements aimed at minimizing the shortcomings of particular grading system. For the purpose of defining the mean values that are often used in the grading process (arithmetic mean, mode and median), the role of each measure will be clarified with examples. In the practical part of the final work, a new model of the students’ final grade was tested and proposed. The sample included 19 students in the undergraduate study program at the Faculty of Economics in Osijek, academic year 2015/2016. The elements included in the final evaluation are defined and elaborated, and a detailed description of the process of completing the final grade through the proposed student grading model is discussed. After the analysis of proposals and elements of the final grade, a concluding final grade was created using the proposed student grading model. In the last consideration, the grades were juxtaposed in the context of the current student grading model and the proposed student grading model, and a better average rating was observed in the proposed assessment model. The proposed model of this paper indicates the need for applying different weight factors for each of the evaluation elements

Measurement scales and grading system in higher education

U završnom radu analiziran je sustav ocjenjivanja kao bitan element nastavnog procesa. Ocjena se smatra procjenom kvalitete studentova znanja. Različiti obrazovni sustavi kao i razine obrazovnog sustava ocjene iskazuju na više različitih načina. U hrvatskom obrazovnom sustavu ocjenjivanje se ograničava na iskazivanje ocjene putem samo jednog broja, što predstavlja izazov većini predmetnih nastavnika. Upravo iz tog razloga, često se javlja problem slabe objektivnosti prilikom svođenja ocjene na jedan broj. Glavni cilj ovoga rada je usporediti različite sustave ocjenjivanja te predložiti korekcije koje bi minimizirale nedostatke nastale prilikom kreiranja zaključne ocjene. U tu svrhu definirane su srednje vrijednosti koje se učestalo koriste prilikom kreiranja ocjene (aritmetička sredina, mod i medijan), uspoređene su, te je uloga svake od mjera pojašnjena primjerima. U praktičnom dijelu rada testiran je i predložen novi model kreiranja zaključne ocjene studenata. U uzorak je izabrano 19 studenata kolegija na preddiplomskom studiju Ekonomskog fakulteta u Osijeku, akademske godine 2015/2016. Definirani su i razrađeni elementi koji sudjeluju prilikom donošenja konačne ocjene uz detaljno opisan postupak donošenja zaključne ocjene putem predloženog modela ocjenjivanja studenata. Nakon testiranih prijedloga i provedene analize svih elemenata zaključne konačne ocjene, kreirana je zaključna konačna ocjena putem predloženog modela ocjenjivanja studenata. U posljednjim razmatranjima uspoređene su ocjene zaključene putem trenutnog modela ocjenjivanja studenata sa predloženim modelom ocjenjivanja studenata, te se uočava bolji prosjek ocjena u predloženom modelu ocjenjivanja što je ujedno povoljnije za studente. Predloženi model ovoga rada ukazuje na potrebu primjene različitih težinskih faktora za svaki od elemenata ocjenjivanja.In this final work, the evaluation system has been analyzed as an essential part of the teaching process. Evaluation is a process that implies assessing the quality of students’ knowledge. Various educational systems as well as the levels of assessment are expressed in several different ways. In Croatian educational system, the assessment is limited to the evaluation of a grade only by one number, which is the challenge for most of the professors. For this very reason, a problem of a lesser objectivity is often encountered when evaluating in such way. The main purpose of this final work is to compare different grading systems and to propose improvements aimed at minimizing the shortcomings of particular grading system. For the purpose of defining the mean values that are often used in the grading process (arithmetic mean, mode and median), the role of each measure will be clarified with examples. In the practical part of the final work, a new model of the students’ final grade was tested and proposed. The sample included 19 students in the undergraduate study program at the Faculty of Economics in Osijek, academic year 2015/2016. The elements included in the final evaluation are defined and elaborated, and a detailed description of the process of completing the final grade through the proposed student grading model is discussed. After the analysis of proposals and elements of the final grade, a concluding final grade was created using the proposed student grading model. In the last consideration, the grades were juxtaposed in the context of the current student grading model and the proposed student grading model, and a better average rating was observed in the proposed assessment model. The proposed model of this paper indicates the need for applying different weight factors for each of the evaluation elements

Treatments for intracranial hypertension in acute brain-injured patients: grading, timing, and association with outcome. Data from the SYNAPSE-ICU study

Purpose: Uncertainties remain about the safety and efficacy of therapies for managing intracranial hypertension in acute brain injured (ABI) patients. This study aims to describe the therapeutical approaches used in ABI, with/without intracranial pressure (ICP) monitoring, among different pathologies and across different countries, and their association with six months mortality and neurological outcome. Methods: A preplanned subanalysis of the SYNAPSE-ICU study, a multicentre, prospective, international, observational cohort study, describing the ICP treatment, graded according to Therapy Intensity Level (TIL) scale, in patients with ABI during the first week of intensive care unit (ICU) admission. Results: 2320 patients were included in the analysis. The median age was 55 (I-III quartiles = 39-69) years, and 800 (34.5%) were female. During the first week from ICU admission, no-basic TIL was used in 382 (16.5%) patients, mild-moderate in 1643 (70.8%), and extreme in 295 cases (eTIL, 12.7%). Patients who received eTIL were younger (median age 49 (I-III quartiles = 35-62) vs 56 (40-69) years, p < 0.001), with less cardiovascular pre-injury comorbidities (859 (44%) vs 90 (31.4%), p < 0.001), with more episodes of neuroworsening (160 (56.1%) vs 653 (33.3%), p < 0.001), and were more frequently monitored with an ICP device (221 (74.9%) vs 1037 (51.2%), p < 0.001). Considerable variability in the frequency of use and type of eTIL adopted was observed between centres and countries. At six months, patients who received no-basic TIL had an increased risk of mortality (Hazard ratio, HR = 1.612, 95% Confidence Interval, CI = 1.243-2.091, p < 0.001) compared to patients who received eTIL. No difference was observed when comparing mild-moderate TIL with eTIL (HR = 1.017, 95% CI = 0.823-1.257, p = 0.873). No significant association between the use of TIL and neurological outcome was observed. Conclusions: During the first week of ICU admission, therapies to control high ICP are frequently used, especially mild-moderate TIL. In selected patients, the use of aggressive strategies can have a beneficial effect on six months mortality but not on neurological outcome