Accounting coverage of company "X" income and expense

Prihodi i rashodi su snažna ekonomska kategorija koja označava uspjeh poslovanja poduzeća. Ove kategorije su temeljne financijske okosnice koje pružaju uvid u razinu uspjeha poduzeća tako da se njihovom analitičkom predodžbom može steći uvid u analitiku nekog poslovnog pothvata. Upravo sam uspjeh, konkurentnost, generiranje pozitivnog ili negativnog financijskog rezultata kao i financijski opstanak poduzeća na tržištu ovisi o prihodima, ali i o rashodima. Prihodi i rashodi kao ekonomske kategorije formiraju svojim strukturama i odnosom dobit ili gubitak poduzeća. Dobit ili gubitak nekog poslovnog poduzeća prikazuje se oduzimanjem rashoda od svih prihoda, te služe, upravo za navedeno tj. za mjerljivost uspješnosti poduzeća u financijskom smislu. Pouzeća uvijek teže ostvarenju dobiti i pozitivnog financijskog rezultata te kao takva uvijek nastoje postići maksimizirati prihode i minimizirati rashode da bi ostvarili zadovoljavajući financijski rezultat.Revenues and sales are strong economic categories that signify the success of a company’s business activities. These categories are the fundamental financial frameworks that provide insight into the success of businesses in such a way that their analytics can gain insight into the analytics of a business venture. Exactly the success, competitiveness, generating a positive or negative financial result, as well as financial opportunities, depend of company’s both revenue and expenses. Revenues and expenses as economic categories form with their structures and mutual relations the profit or loss for the enterprise. The profit or loss of a business enterprise is measurable by subtraction from revenue to sales and they serve for the measurable performance of the enterprise in financial terms. Companies always weigh to achieve positive financial results, and as that they always try to achieve maximum revenue and minimum sales in accordance to achieve satisfactory financial results

Accounting coverage of company "X" income and expense

Prihodi i rashodi su snažna ekonomska kategorija koja označava uspjeh poslovanja poduzeća. Ove kategorije su temeljne financijske okosnice koje pružaju uvid u razinu uspjeha poduzeća tako da se njihovom analitičkom predodžbom može steći uvid u analitiku nekog poslovnog pothvata. Upravo sam uspjeh, konkurentnost, generiranje pozitivnog ili negativnog financijskog rezultata kao i financijski opstanak poduzeća na tržištu ovisi o prihodima, ali i o rashodima. Prihodi i rashodi kao ekonomske kategorije formiraju svojim strukturama i odnosom dobit ili gubitak poduzeća. Dobit ili gubitak nekog poslovnog poduzeća prikazuje se oduzimanjem rashoda od svih prihoda, te služe, upravo za navedeno tj. za mjerljivost uspješnosti poduzeća u financijskom smislu. Pouzeća uvijek teže ostvarenju dobiti i pozitivnog financijskog rezultata te kao takva uvijek nastoje postići maksimizirati prihode i minimizirati rashode da bi ostvarili zadovoljavajući financijski rezultat.Revenues and sales are strong economic categories that signify the success of a company’s business activities. These categories are the fundamental financial frameworks that provide insight into the success of businesses in such a way that their analytics can gain insight into the analytics of a business venture. Exactly the success, competitiveness, generating a positive or negative financial result, as well as financial opportunities, depend of company’s both revenue and expenses. Revenues and expenses as economic categories form with their structures and mutual relations the profit or loss for the enterprise. The profit or loss of a business enterprise is measurable by subtraction from revenue to sales and they serve for the measurable performance of the enterprise in financial terms. Companies always weigh to achieve positive financial results, and as that they always try to achieve maximum revenue and minimum sales in accordance to achieve satisfactory financial results

Istraživanje prikladnosti konzumacije sirovog mlijeka iz mljekomata u Hrvatskoj

The consumption of raw milk from vending machine in Croatia has increased in recent years. However, its health safety is insufficiently investigated and controlled. The objective of this study was to investigate the suitability of raw milk consumption, from 28 vending machines from 3 counties in Croatia during one-year research period, based on the physicochemical and hygiene quality. Also, the simulation of psychrothrophic bacteria growth has been conducted in order to determine its optimal storage time because of their unfavorable effect on the milk quality. The physicochemical composition of milk samples (n=320) was determined by the infrared spectrometry (chemical composition) and cryoscopic method (freezing point), while hygiene quality was estimated with a total bacterial count (TBC) and a somatic cell count (SCC). Microbiological analyses included determining the presence of Enterococcus spp., Pseudomonas spp. and the pathogenic species. Satisfactory quality of raw milk was established in 95% (chemical quality) and 70% unadulterated samples (without added water). The prescribed hygiene quality was met by 36.6% (TBC) and 71.9% (SCC) samples. Of total 320 samples, the presence of bacteria in genus Enterococcus spp. and Pseudomonas spp. was confirmed in 93.4% and 96.9% samples, respectively, and bacteria Escherichia coli, Staphylococcus aureus, Lysteria monocytogenes was confirmed in 32.2%, 27.5% and 3.8% samples. The finding of Salmonella spp. and Yersinia enterocolitica was negative. At the end of the study improvement of the microbiological quality of raw milk from vending machines was established. The results indicate the need for systematic control and obligate thermal treatment of raw milk before consumption.Konzumacija sirovog mlijeka iz mljekomata u Republici Hrvatskoj posljednjih godina je povećana. Međutim, njegova zdravstvena sigurnost nije dovoljno istražena i kontrolirana. Cilj rada bio je istražiti prikladnost konzumacije sirovog mlijeka iz 28 mljekomata, tijekom jednogodišnjeg razdoblja u 3 županije u RH, na osnovu njegove fizikalno-kemijske i higijenske kvalitete. Također, provedena je simulacija rasta psihrotrofnih bakterija, u cilju određivanja optimalnog vremena pohrane zbog njihovog nepovoljnog utjecaja na kvalitetu mlijeka. Metodama infracrvene spektrometrije i krioskopije, uzorcima sirovog mlijeka (n=320) određen je fizikalno-kemijski sastav, dok je higijenska kvaliteta određena ukupnim brojem bakterija (TBC) i brojem somatskih stanica (SCC). Mikrobiološke analize uključivale su određivanje prisutnosti Enterococcus spp., Pseudomonas spp. te patogenih vrsta. Zadovoljavajuća kvaliteta sirovog mlijeka utvrđena je u 95% (kemijska kvaliteta) i 70% nepatvorenih uzoraka (bez dodane vode). Propisanoj higijenskoj kvaliteti udovoljilo je 36,6% (TBC) i 71,9% (SCC) uzoraka. Prisustvo bakterija iz roda Pseudomonas spp. utvrđena je u 93,4% odnosno 96,9% uzoraka, a bakterija Escherichia coli, Staphylococcus aureus, Lysteria monocytogenes u 32,2%, 27,5% odnosno 3,8% uzoraka. Nalaz Salmonella spp. i Yersinia enterocolitica bio je negativan. Na kraju istraživanja utvrđeno je poboljšanje mikrobiološke kvalitete sirovog mlijeka iz mljekomata. Rezultati ukazuju na potrebu sustavne kontrole te obveznu termičku obradu sirovog mlijeka iz mljekomata prije konzumacije

Influence of starter culture on total free aminoacids concentration during ripening of Krk cheese

Cilj rada bio je odrediti utjecaj dodatka mikrobne (komercijalne, starter) kulture na koncentraciju ukupnih slobodnih amino skupina (aminokiselina) u sirevima u različitim fazama zrenja. Slobodne amino skupine određivane su reakcijom s ninhidrinom uz kadmij (Cd) u vodenom ekstraktu sira, te su izražene kao koncentracija leucina u suhoj tvari sira. Praćene su promjene koncentracije ukupnih slobodnih aminokiselina tijekom zrenja Krčkog sira (0., 30., 60., 90. i 120. dan). U vodenim ekstraktima sira u svim fazama zrenja detektirano je prisustvo slobodnih NH2 skupina, odnosno amina, aminokiselina i manjih peptida, čija se koncentracija značajno (P<0,01) povećavala tijekom zrenja. U sirevima proizvedenim sa i bez dodatka mikrobne kulture utvrđene su značajne razlike (P<0,01) u koncentraciji ukupnih slobodnih aminokiselina 90. i 120. dana. Kadmij-ninhidrinska metoda se pokazala prikladnom za praćenje tijeka zrenja Krčkog sira, kao i za utvrđivanje razlika u koncentraciji ukupnih slobodnih aminokiselina zrelih sireva ovisno o tehnološkom procesu proizvodnje.The aim of this study was to determine the influence of microbial (commercial starter) culture on concentration of total free amino groups (amino acids) in cheeses in different ripening stages. Free amino groups were determined by reaction with ninhydrin with cadmium (Cd) in the water soluble cheese extract, and were expressed as the concentration of leucine in cheese dry matter. Changes in concentration of total free amino acids during cheese ripening (0th, 30th, 60th, 90th and 120th day) were monitored. In water soluble extracts of cheese, the presence of free NH2 groups in all ripening stages was detected, which means smaller peptides and amino acids, whose concentration significantly (P<0.01) increased during ripening. Cheeses produced with and without microbial culture resulted in statistically significant differences (P<0.01) in content amino acids free on the 90th and 120th day of ripening. Cd - ninhydrin method was found to be suitable for cheese ripening monitoring, as well as for determination of the differences in mature characteristics of cheeses, depending on the production process

Production and chemical composition of Istria and Pag whey cheese

Istarska i Paška skuta specifični su proizvodi koji se konzumiraju u svježem stanju, većinom u priobalnim područjima Istre, Dalmacije i na otocima. Skuta je bogata sirutkinim proteinima, koji su lako probavljivi i imaju visok stupanj iskorištenja u organizmu, što skuti daje visoku prehrambenu vrijednost. Cilj istraživanja bio je opisati tehnološki postupak proizvodnje, utvrditi kemijski sastav Istarske i Paške skute, te na osnovu provedenih analiza i senzorskih ocjena predložiti vrijednosti za standardizaciju. Analizirano je ukupno 28 uzoraka skute, a fizikalno-kemijske analize provedene su prema standardnim i akreditiranim metodama za sir. Podaci su statistički obrađeni primjenom procedure Microsoft Office Excel (2007). Prema udjelu vode u siru, Istarska i Paška skuta pripadaju skupini mekih sireva. Istarska skuta u prosjeku je sadržavala 56,62 %, a Paška 63,03 % vode. Udio mliječne masti (28,90 %) i masti u suhoj tvari (64,47 %) u Istarskoj skuti bio je veći nego li u Paškoj skuti (23,25 % i 59,65 %). Senzorska kvaliteta Istarske skute nije bila ujednačena kao kod Paške skute. Na osnovu rezultata istraživanja može se zaključiti da je fizikalno-kemijski sastav Istarske i Paške skute bio varijabilan, što je i razumljivo ako se uzmu u obzir način i uvjeti proizvodnje te način ocjeđivanja skute. Opis tehnološkog postupka proizvodnje i poznavanje fizikalno-kemijskog sastava skute predstavlja značajan doprinos u istraživanju i boljem poznavanju domaćih mliječnih proizvoda.Istria and Pag curd are specific products that are mostly consumed fresh made in coastal areas and on islands. Curd is a sort of soft cheese. Due to its structure, it is very healthy. It has a high nutritional value which is the result of a great amount of proteins that are easy to digest and have a high level of utilization. The aim of this study was to describe the technological process of production, to determine the chemical structure and to suggest the value of standardization on the basis of sensory evaluation. The total of 28 curd samples were physically and chemically analyzed according to standard and accredited scientific methods. Statistical data analysis was carried out by using the procedures of Microsoft Office Excel (2007). According to water content in cheese, Istria and Pag curd belongs to a group of soft cheeses. On average the water content in Istrian curd was 56.62 %, and in Pag curd was 63.03 %. Istrian curd showed higher values of the fat content (28.9 %) and the fat in a dry matter (64.47 %) than Pag curd (23.25 % and 59.65 %). The sensory quality of Istrian curd was not as homogenous as of Pag curd. Based on the research results, it can be concluded that the physical and chemical structure of Istria and Pag curd was uneven, which is understandable if the production terms and conditions and the way of draining the curd are taken into account. The description of technological process of production and the understanding of physical and chemical structure of the curd, represent the significant contribution to the research and knowledge of domestic dairy products, which certainly should not be neglected in our dairy industry. In any case, these products deserve the experts full attention

Serra da Estrela cheeses free amino acids profiles by UPLC-DAD-MS/MS and their application for cheese origin assessment

Serra da Estrela cheese is a high-value Portuguese Protected Designation of Origin cheese, produced with raw ewe milk. Thus, information regarding its composition is of utmost relevance for both consumers and certified producers. In this work, the chromatographic profiles of free amino acids in cheeses (45 days of maturation, 6 producers located in 5 municipalities and produced from November 2017 to March 2018) were established by UPLC-DAD-MS/MS. The proposed method allowed detecting 19 free amino acids and cystine with overall limits of detection and quantification lower than 44 mol/L (1.4 mg/100 g cheese, wet matter) and then 134 mol/L (4.2 mg/100 g cheese, wet matter), respectively. In all cheeses, 17 free amino acids were quantified including 8 essential amino acids (histidine, leucine-isoleucine, lysine, methionine, phenylalanine, threonine, tryptophan and valine) and 9 non-essential amino acids (arginine, asparagine, aspartic acid, cysteine, glutamic acid, glutamine, proline, serine and tyrosine). The amounts of the free amino acids, essential free amino acids, branched chain free amino acids (leucine, isoleucine and valine) plus the free amino acids ratios (mg/g protein) were further used to identify the producer of Serra da Estrela cheeses. Linear discriminant analysis coupled with the simulated annealing variable selection algorithm was used allowing the correct classification of 96% and 90±8% of the samples, for leave-one-out and repeated K-fold cross-validation procedures, respectively. The satisfactory predictive performance pointed out the possibility of using cheeses amino acids profiles as origin biomarkers for authenticity control, warranting the correctness identification of the cheese producer/brand, which is quite relevant for ensuring the consumer confidence and satisfaction when purchasing this high-value dairy food.This work was financially supported by Associate Laboratory LSRELCM – UID/EQU/50020/2019, strategic funding UID/BIO/04469/2019-CEB and BioTecNorte operation (NORTE-01-0145-FEDER000004), and strategic project PEst-OE/AGR/UI0690/2014–CIMO funded by – funded by national funds through FCT/MCTES (PIDDAC). The authors would also like to acknowledge the funding provided by the approved Project, with reference 02/SAICT/ 2016/23290, entitled Characterization and Valorization of QSE PDO and its ability for health promotion (QCLASSE), financed by FCT. S. I. Falcão thanks National funding by FCT- Foundation for Science and Technology, P.I., through the institutional scientific employment program-contract.info:eu-repo/semantics/publishedVersio

Industrial policy - the new framework and tool for economic growth; Europian Union and Republic of Croatia

Industrijska politika kao politika gospodarskog restrukturiranja ima višestruku ulogu: ona nadopunjuje tržišne sile kroz promjene u alokativnim učincima koje bi postojeća tržišna inercija ostvarila. Industrijska politika za 21. stoljeće, koja se zasniva na iskustvima uspješnog modela industrijske politike u zemljama istočne Azije, predstavlja za Europsku uniju bitan razvojni preokret, stavljanjem naglaska na inovacije i decentralizirani pristup jačanju uloge lokalne dimenzije kako bi u konačnici optimizirala svoju konkurentsku poziciju u uvjetima globalizacije. U prvom dijelu rada analiziraju se industrijska politika Europske unije za 21.stoljeće, učinci velike financijske krize, te ciljevi i dosadašnja ostvarenja Strategije Europa 2020., kao odgovor na ekonomsku i unutrašnju krizu. U drugom dijelu rada težište je na proučavanju gospodarstva Hrvatske, te razvoju njene industrijske politike s naglaskom na reforme koje su se morale provesti u okviru predpristupnih pregovora na putu u EU članstvo. U radu je također dan pregled analize alokacije i iskorištenosti sredstava iz predpristupnih fondova, te analiza nedostataka i preporuka za poboljšanje apsorpcijskog kapaciteta za privlačenje sredstava iz strukturnih i Kohezijskog fonda Europske unije

Utjecaj Covid-19 bolesti na ponašanje suvremenog kupca

Ponašanje kupaca iako mlada znanstveno – marketinška disciplina smatra se izrazito bitnom za poslovanje svakog poduzeća na tržištu. Prepoznavanje potreba kupaca u najranijoj fazi pridonosi organizaciji snažniju tržišnu poziciju nad konkurencijom, a i stvaranje jedinstvenih i kvalitetnih poslovnih strategija. Odluke o kupovini kupac gotovo nikad ne donosi sam. Razlikujemo društvene čimbenike, osobne čimbenike i psihološke čimbenike koji su međusobno povezani i djeluju na odluke svakog kupca. Predmet istraživanja ovog rada je utjecaj Covid-19 bolesti na ponašanje suvremenog kupca te kako je pandemija utjecala na kupca, gospodarstvo ali i digitalni marketing. Mnogobrojnim promjenama i restrikcijama koje je pandemija doprinijela uzrokovala je duboke posljedice koje će se još dugo osjećati. Od velike važnosti u poslovnom svijetu pokazao se Internet, točnije digitalni marketing koji je doživio nagli porast, kao i sve organizacije koje su bile upoznate radom online i prije pandemije, dok su se ostali morali naglo prilagođavati. Cilj rada je istražiti promjene u ponašanju suvremenog kupca koje je uzrokovala pandemija i života u pandemiji. Za potrebe rada provedeno je i primarno istraživanje, točnije anketni upitnik, a samo istraživanje provedeno je putem Interneta.Although young scientific – marketing discipline behavior of buyers is considered extremely important for the business. Recognising customers needs at the earliest stage contributes to the organization's strong market position over competition, as well as the creation of unique and quality business strategies. Customer purchasing decisions are never made by the buyer alone. Social factors, personal factors and psychological factors that are interconnected strongly affect each buyer's decisions. The subject of this study is the influence of Covid-19 disease on the behavior of the contemporary buyer, and how the pandemic affected the buyer, the economy and digital marketing. The numerous changes and restrictions the pandemic has contributed have caused deep consequences that will cointinue to feel for a long time. Of great importance in the business world in the pandemic was the Internet; digital marketing, which experienced a large increase, as well as all organizations that were familiar with the work online even before the pandemic Covid-19, while others had to adapt fast. The aim of this paper is to investigate changes in the behaviour of contemporary buyer caused by pandemic and pandemic life so far. For the purpose of the paper, primary resarch was used, a survey