Računovodstvo javnog sektora u Sloveniji i Hrvatskoj

The recent financial and economic crisis has intensified the ongoing challenge countries have been facing to improve the information served by public accounting. The crisis has revealed that accounting based on the accrual principle provides a more transparent and complete overview of business activities and assets than accounting based on the cash principle. The paper analyses and compares accounting systems in Slovenia and Croatia in order to assess the conditions for transparent and management-oriented financial information and the progress of implementation of the accrual principle in budgeting. It reveals that, regardless of the stage of accrual implementation in national accounting legislation, the planning and execution of state budgets (that is, budgetary accounting) is still based on the cash principle.Recentna financijska i gospodarska kriza intenzivirala je izazove s kojima se države suočavaju prilikom poboljšavanja informacija koje treba osigurati računovodstvo javnog sektora. Kriza je pokazala da računovodstvo temeljeno na obračunskom načelu daje transparentniji i potpuniji pregled poslovnih aktivnosti i imovine od računovodstva temeljenog na novčanom načelu. U radu se analiziraju i uspoređuju računovodstveni sustavi Slovenije i Hrvatske kako bi se ocijenili uvjeti za dobivanje transparentnih i menadžmentu korisnijih informacija te na napredak u primjeni obračunskog načela u budžetiranju. Pokazuje se da je planiranje i izvršavanje državnih proračuna (proračunsko računovodstvo), bez obzira na fazu u primjeni obračunskog načela u nacionalnim zakonodavstvima o javnom računovodstvu, i dalje zasnovano na novčanom načelu

EVALUATION OF THE VOLUNTARY TAX COMPLIANCE IN SLOVENIA: TAX AUTHORITY PERSPECTIVE

Since 2015, certain taxpayers may apply for the special status in order to promote voluntary compliance at the Tax Authority of Republic of Slovenia (FURS), after the horizontal monitoring pilot project was successfully finished in 2010. The theoretical background of the status is based on the idea of co-operative compliance, which can be described as the monitoring, predicting and preventing problems in the tax authority and taxpayers relationship. The purpose of the section is to analyse the instrument, which should establish cooperation based on transparency, understanding and mutual trust between taxpayers and tax authority. The research methodology was focused on survey among tax experts participated in drafting the legislation implementing cooperative relationship as well as experts empowered for monitoring the institute. The main objectives of the study have focused on the current activities identification, the assessment of expectations, the gaps, constraints and potential changes of the instrument identification and the evaluation of the long-term effects of the institute

Should Slovenia Transform the Accounting in Public Sector?

Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow into accrual. The majority of literature impose the opinion that the accrual accounting facilitates more transparent and complete review of the business activities and property of the users of public funds than cash principle does and that additionally provides more transparent budgeting. The article evaluates the pros and cons of the public sector accounting transformation in Slovenia using arguments for a simple SWOT analysis in experience of other countries, presented in the literature

Uzroci smrti djece u Hrvatskom primorju u XIX. stoljeću

Aim: To analyze the rates and causes of death in children in four towns in the Kvarner Bay area (western Croatia) in the 19th century. Materials and sources: The analysis is based on data collected from the Death Register kept at the State Archives of Rijeka. Death records were translated into English and arranged according to the 10th revision of the International Statistical Classification of Diseases and Related Health Problems (ICD-10). We analyzed a sample with a total of 5,462 death records, which included six age groups: newborns, infants, toddlers, preschoolers, schoolers, and adolescents. Results: In nearly all the age groups the leading causes of death were “Symptoms, signs and abnormal clinical findings, not elsewhere classified”, while the second leading cause of death was “Certain infectious and parasitic diseases”. Compared to the surrounding towns, Rijeka showed the most favorable trends in the death rate, which seems to reflect improvements in health care. Conclusion: Our results represent an original contribution to the historical study of child mortality, with the application of the ICD-10, enabling a more precise insight and comparison between historical and modern epidemiological data.Cilj: Analizirati stope i uzroke smrti djece u četiri grada kvarnerske regije u Hrvatskoj u XIX. stoljeću. Materijali i izvori: Raščlamba se zasniva na podacima prikupljenim iz matičnih knjiga umrlih iz Državnog arhiva u Rijeci. Podaci o smrti sistematizirani su prema 10. izdanju Međunarodne klasifikacije bolesti (ICD-10). Autori su analizirali ukupan uzorak od 5.462 unosa o smrti koji uključuje šest dobnih skupina: novorođenčad, malu djecu, predškolsku djecu, školsku djecu i adolescente. Rezultati: U gotovo svim dobnim skupinama vodećim uzrokom smrti bili su “simptomi, znaci i inače neklasificirani nenormalni klinički nalazi”, dok su drugim uzrokom po učestalosti bile “izvjesne zarazne i parazitarne bolesti”. U usporedbi s okolnim gradićima, Rijeka pokazuje najpovoljnije trendove u stopi smrtnosti, što vjerojatno odražava poboljšanja u zdravstvenoj skrbi. Zaključak: Rezultati ove studije predstavljaju izvorni prinos povijesnom proučavanju dječjeg pomora, uključivši primjenu klasifikacije ICD-10 koja omogućuje precizniji uvid i usporedbu između povijesnih i modernih epidemioloških podataka

THE IMPACT OF EMOTIONAL CHARACTERISTICS IN THE CHRONICITY OF POSTTRAUMATIC STRESS DISORDER

Background: The research objective was to identify overstated emotional characteristics in armed conflict veterans as well as both the similarities and differences in personality profiles between patients suffering from acute and chronic forms of posttraumatic stress disorder (PTSD). Subjects and methods: Our study’s sample consisted of 60 participants in the armed conflict in Kosovo that lasted from 28 February, 1998 until 11 June, 1999. All of them were diagnosed with PTSD, during the six months period after their return from active duty. In 2014 we retested the same subjects to see their current psychological state. Diagnoses of PTSD were made using Structure Clinical Interview for DSM–IV (SCID-I), while the assessment of emotional characteristics was made using Plutchik\u27s emotion profile index (PIE). Results: We established no statistically significant difference in PIE profiles between both groups in recent re-testing. The only significant difference as per PIE classification was found earlier when the subjects were initially diagnosed. The amplified emotional dimension was exploration, and only the group of chronic PTSD patients displayed significantly higher values (p<0.05). Conclusion: Emotional profiles, as a whole, proved to be very similar amongst subjects with both acute and chronic form of the PTSD. The only noted difference is in the significantly higher values of exploration emotional dimension, but only at the time when they were first given initial diagnosis, and only in the group of subjects who later developed the chronic form of PTSD which can indicate that exploration is a factor of vulnerability which is important in chronicity

Uzroci smrti djece u Hrvatskom primorju u XIX. stoljeću

Aim: To analyze the rates and causes of death in children in four towns in the Kvarner Bay area (western Croatia) in the 19th century. Materials and sources: The analysis is based on data collected from the Death Register kept at the State Archives of Rijeka. Death records were translated into English and arranged according to the 10th revision of the International Statistical Classification of Diseases and Related Health Problems (ICD-10). We analyzed a sample with a total of 5,462 death records, which included six age groups: newborns, infants, toddlers, preschoolers, schoolers, and adolescents. Results: In nearly all the age groups the leading causes of death were “Symptoms, signs and abnormal clinical findings, not elsewhere classified”, while the second leading cause of death was “Certain infectious and parasitic diseases”. Compared to the surrounding towns, Rijeka showed the most favorable trends in the death rate, which seems to reflect improvements in health care. Conclusion: Our results represent an original contribution to the historical study of child mortality, with the application of the ICD-10, enabling a more precise insight and comparison between historical and modern epidemiological data.Cilj: Analizirati stope i uzroke smrti djece u četiri grada kvarnerske regije u Hrvatskoj u XIX. stoljeću. Materijali i izvori: Raščlamba se zasniva na podacima prikupljenim iz matičnih knjiga umrlih iz Državnog arhiva u Rijeci. Podaci o smrti sistematizirani su prema 10. izdanju Međunarodne klasifikacije bolesti (ICD-10). Autori su analizirali ukupan uzorak od 5.462 unosa o smrti koji uključuje šest dobnih skupina: novorođenčad, malu djecu, predškolsku djecu, školsku djecu i adolescente. Rezultati: U gotovo svim dobnim skupinama vodećim uzrokom smrti bili su “simptomi, znaci i inače neklasificirani nenormalni klinički nalazi”, dok su drugim uzrokom po učestalosti bile “izvjesne zarazne i parazitarne bolesti”. U usporedbi s okolnim gradićima, Rijeka pokazuje najpovoljnije trendove u stopi smrtnosti, što vjerojatno odražava poboljšanja u zdravstvenoj skrbi. Zaključak: Rezultati ove studije predstavljaju izvorni prinos povijesnom proučavanju dječjeg pomora, uključivši primjenu klasifikacije ICD-10 koja omogućuje precizniji uvid i usporedbu između povijesnih i modernih epidemioloških podataka

A new challenge in Radiology: Radiomics in breast cancer diagnostics

Breast cancer is one of the most common and widespread cancers that women can have. In order to prevent the occurrence of cancer, it is important to perform a preventive examination, which includes ultrasound and mammography. Radiology as a branch of medicine has seen rapid development in recent decades thanks to the development of technology, and artificial intelligence is increasingly used in radiology. Radiomics is a new method of radiological image processing that uses software programs to analyse tissue during diagnostic imaging. It is a combination of multiple imaging modalities with the aim of highlighting pathological formations that are not visible to the naked eye or are less significant. The aim of the paper is to introduce to the readers with radiomics and to explain in more detail how it works, and how it was integrated into certain radiological diagnostics and greatly facilitated the image processing process and the diagnosis of breast cancer. Many studies have confirmed that radiomics is a method with numerous advantages, but like any new field, it has its drawbacks. The main limitation is the computer system, which must be standardised so that radiomic data processing can be used in all institutions and so that these institutions can exchange information with each other without difficulty. The problem is also false positive findings, which greatly increase the costs of institutions and the time it takes for patients to reach a diagnosis. The solution to these allegations is the development of new computer algorithms and an increase in the sensitivity of computer detection of lesions. Radiomics will certainly play an important role in diagnostics and image analysis over a period of time. Given that artificial intelligence is still in the process of development, radiomics may not have an independent application, but it will certainly make the work of doctors easier in the analysis of radiological images

Žene u poduzetništvu- ženski udio u stvaranju gubitka u srednjim i malim poduzećima

The paper explores the ownership structure of small and medium-sized enterprises (SMEs), which fell into a debt crisis due to business failures, in order to indicate the differences between male and female entrepreneurs. We conducted the empirical research on a sample of 186 small and medium-sized loss-making enterprises in the Republic of Serbia. The results obtained by descriptive statistical analysis of the observed sampleshow that the participation of female companies among loss-making enterprises is considerably low. The ratio of companies owned by women and those owned by men was 18.8%: 81.2%. Furthermore, we have recorded a significant difference in the amounts of debt, indicating that female companies have significantly lower debt rates when compared to those owned by men. The findings of this research can be applied as a strategic framework for policymakers to encourage female entrepreneurship.Rad istražuje vlasničku strukturu malih i srednjih poduzeća, koja su upala u dužničku krizu uslijed propusta u poslovanju, kako bi se ukazalo na razlike između muških i ženskih poduzetnika. Empirijsko istraživanje je sprovedeno na uzorku od 186 malih i srednjih poduzeća, koja su poslovala s gubitkom u Republici Srbiji. Na osnovu dobivenih rezultata primjenom deskriptivne statističke analize posmatranog uzorka, dokazano je da je zastupljenost ženskih poduzeća, koja su poslovala s gubitkom veoma niska. Udio poduzeća čiji su vlasnici žene iznosio je samo 18.8%, u usporedbi sa 81.2% poduzeća u vlasništvu muškaraca. Takođe, utvrđeno je da postoji značajna razlika u visini duga, pri čemu je utvrđeno da ženska poduzeća imaju značajno niže stope dugovanja za razliku od poduzeća u vlasništvu muškaraca. Rezultate ovog istraživanja mogu primjeniti kreatori politika kao strateški okvir u cilju poticanja ženskog poduzetništva

Constructing women’s literary canon in the Serbian prose 1990-2010

U radu sa temom Konstituisanje ženskog kanona u srpskoj prozi 1990-2010. problematizuje se neupitnost književnog kanona i predstavljaju prakse koje kanon ispostavljaju kao kulturnu konstrukciju u koju je neminovno upisana ideologija. Teorijsku platformu rada čine studije kulture, koje odbacuju ideju univerzalizma, esencijalizma i autonomnosti književnosti u odnosu na druge društvene manifestacije, književno delo posmatraju imanentno, a ne transcendentno, a književnost proučavaju kao sistem praksi, čiji činioci (izdavačke kuće, biblioteke, književna društva, domovi kulture, kulturni centri, instituti, univerziteti, časopisi, književne nagrade, istorije književnosti, književne antologije, školski programi) potvrđuju argumentaciju o neraskidivosti veza između književnosti i društva. Rad se oslanja i na poststrukturalističke teorije, feminističku književnu kritiku, dekonstrukciju, marksizam, lakanovske i postlakanovske feminističke psihoanalitičke teorije. U Uvodu rada teorijski se tumači poreklo i istorijat pojmova književni kanon i kanonski rat, koji je krajem sedamdesetih i ranih osamdesetih godina XX veka uslovio dezidealizaciju i legitimizacijsku krizu književnog kanona. Upoređivanje konstitutivnih načela studija Zapadni kanon Harolda Bluma (Harold Bloom, The Western Canon: The Books and School of the Ages) i Luda žena na tavanu Sandre Gilbert i Suzan Gubar (Sandra M. Gilbert and Susan Gubar, The Madwoman in the Attic, The Woman Writer and the Nineteenth-Century Literary Imagination), pokazuje različit psihosocijalni kontekst u kome stasavaju žene pisci u odnosu na muške kolege, kao i sasvim različita rodna psihosimbolička investiranja u književni kanon. Revizija kanona koju su izvršile feminističke likovne kritičarke i istoričarke umetnosti sedamdesetih i osamdesetih godina XX veka, tema je II odeljka rada. Preispitavši funkciju čuvanja i funkciju normiranja kanona, kritičarke i istoričarke umetnosti su redefinisale temeljne preduslove tradicionalne istorije umetnosti i mitove koji je utemeljuju, i ukazale na njihovo ideološko i kulturno poreklo. Istorijat razvoja ženskih studija (Women`s Studies, Female Studies, Feminist Studies), kao i zamena termina ženske studije terminom rodne studije (Gender Studies) tema je III dela rada. Pojašnjena je definicija pojma pol/sex naspram pojma rod/gender i ukazano na specifičnosti feminizma i ženskih studija u Srbiji (na poluperiferiji). U IV odeljku predstavljaju se teorijski postulati feminističke književne kritike: iznose se metodološka i teorijska zapažanja o teoriji književne kritike, definiše se i predstavlja istorijat feminističke književne kritike. Analizira se anglo-američka feministička književna kritika: feministička kritika u užem smislu (feminist critique) i anglo-američka feministička književna kritika (gynocritics/gynocriticism). Predstavlja se i francuska feministička književna kritika, pojam l'écriture féminine i rad kritičarki Julije Kristeve, Lis Irigare i Elen Siksu (Julia Kristeva, Luce Irigaray, Helene Cixous). Teorijski se obrazlažu pojmovi: žensko pismo, žensko pisanje, žensko autorstvo i ispituje uticaj feminističke književne kritike na književni kanon. Pojava i razvoj studija kulture u Srbiji 1990-2010. predstavljeni su u V delu rada. Tumači se status književnosti danas i ukazuje na tranzicijske okolnosti kao pozadinu razvoja srpske feminističke književno-kritičke tradicije. U VI odeljku, pored tipologizacije književne produkcije 1990-2010, ukazuje se na žensko autorstvo, koje je stvorilo politički i rodno osvešćenu književnost, a ostalo zanemareno, ignorisano i prećutano. Istraživanje uzroka marginalizacije ženskog autorstva obavljeno je analizom: feminističkih književnih časopisa (VII odeljak), relevantnih književnih nagrada i principa nagrađivanja (VIII odeljak), relevantnih istorija srpske književnosti u navedenom periodu (IX odeljak) i analizom relevantnih književnih antologija (X odeljak). Kao suprotnost navedenim strategijama kanonizacije, koje prećutkuju i marginalizuju žensko autorstvo 1990-2010. u odeljku XI predstavljen je razvoj feminističke književne kritike u Srbiji, najvažnije oblasti i rezultati rada književnih kritičarki. Naročita pažnja je posvećena strategijama kojima su kritičarke destabilizovale i problematizovale književni kanon. U odeljku XIII, kao prilozi, donose se naslovi koji dokumentuju feminističko izdavaštvo, kao i popis laureata relevantnih književnih nagrada, što dokumentuje prećutkivanje ženskog autorstva. U XIV odeljku naveden je spisak korištene literature.This dissertation, entitled Constructing women’s literary canon in the Serbian prose 1990-2010, aims to present the praxes of the literary canon formation, in order to reexamine its unquestioning sacred nature and to point out that it represents a cultural construct determined by the ideology. The introduction chapter of the thesis defines the origins and the history of the terms literary canon and Canon War that, in the late 1970’s and early 1980’s, brought up the desidealization, the crisis and the questioning of the literary canon. The theoretical framework of the thesis is based on the cultural studies which disprove the ideas of universalism, essentialism and autonomy of the literature towards the other social phenomena; the cultural studies consider a literary work not as a transcendental creation, but from the imminent point of view, and analyze the literature as a system of praxes whose elements (publishing houses, libraries, literary societies, cultural centers, institutes, universities, periodicals, literary awards, literary histories, anthologies, school programs) fortify the unbreakable links between the literature and the society. In addition, we also use poststructuralist approaches of the feminism, deconstruction, marxism, psychoanalysis. The comparison in the V chapter, pointing out different attitudes in Harold Bloom’s work The Western Canon: The Books and School of the Ages and in Sandra M. Gilbert’s and Susan Gubar’s The Madwoman in the Attic, The Woman Writer and the Nineteenth-Century Literary Imagination highlights completely opposite psychosocial context in which women writers are being formed compared to their male colleagues, and different psycho-symbolic implications of the literary canon. In the second chapter we present the canon reexamination that feminist art critics and historians have undertaken in the 1970’s and 1980’s. Having called into question the function of the canon’s formation and conservation, they redefined the bases of the history of art and the myths standing in its origins, pointing out its ideological and cultural foundation. The third part provides a historical overview of the Women’s studies (Female Studies, Feminist Studies), and its evolution towards the term of the Gender Studies. We also explain the difference between the terms sex and gender. At the end of the chapter, we point out certain specificities of the Serbian feminism and Women studies. The fourth chapter deals with the evolution of the anglo-saxon feminist literary criticism (pointing out the difference between feminist critique and gynocritics / gynocriticism) and the work of the French critics such as Julia Kristeva, Luce Irigaray et Hélène Cixous; we then highlight its main theoretical concepts and terms: women writing, écriture féminine, women authorship, as well as its impact on the literary canon reexamination. The fifth chapter sketches out the history of the cultural studies in Serbia 1990-2010. We then go on to analyze the status of the literature today and emphasize the economic circumstances of transition that have been in the background of the development of the Serbian feminist literary criticism. In the VI chapter, we provide a typological classification of the literary creation during the period 1990-2010 and focus on the creation of the women authors who have produced politically and gendered-conscious literature that has been neglected, ignored and forgotten. The reasons of this marginalization are studies through the analysis of the feminist literary periodicals (VII chapter), main literary awards and awarding criteria (VIII chapter), main histories of the Serbian literature for the period 1990-2010 (IX chapter) and main anthologies (X chapter). As counterweight to the mentioned canonization strategies which neglect women’s literary creation 1990-2010, the XI chapter presents the evolution, main fields and results of the Serbian feminist literary criticism, particularly its destabilization and redefinition of the canon. In addition, in the XIII chapter we aim to draw attention to the immense activity of Serbian feminist critics by presenting the main titles of feminist publications, and the list of men and women literary laureates. The final chapter draws up a list of the used bibliography

Ali je bil reformni ukrep Slovenije iz leta 2012 na področju davčne zakonodaje za mikro podjetja učinkovit?

Spremembi Zakona o dohodnini (Zdoh-2L) ter Zakona o davku oddohodkov pravnih oseb (ZDDPO-2F) sta prinesli možnost administrativnoenostavnejšega načina ugotavljanja davčne osnove za obdavčitev dobičkovposlovnih subjektov, ki ne zahteva vodenja poslovnih knjig za davčne namene,temveč priznava 70% normiranih stroškov. Presoja učinkov uvedbe omenjenihzakonov skoraj ne določa ciljev, zato je učinkovitost težko analizirati, kljubtemu pa smo na podlagi podatkov Ministrstva za finance ter podatkov izletnih poročil, ki jih zbira Ajpes, ugotovili, da je nabor subjektov, ki jim je bilasprememba zakonodaje namenjena, bistveno večji kot je število subjektov, kiso poenostavljeni sistem priglasili DURS-u. Vzroke smo pokazali na podatkihiz letnih poročil