Accounting evaluation of cash flows in the enterprise Valamar Riviera d.d. Poreč

Jedan od najvažnijih čimbenika poslovanja u današnjem poslovnom svijetu je novac. Sposobnost poduzeća da stvara dovoljne količine novca znači da će ono uredno podmirivati obaveze, a eventualni viškovi novca omogućuju poduzeću investiranje i razvoj. Sve navedeno je preduvjet opstanka i dugoročne perspektive poduzeća na tržištu. Izviještaj o novčanim tokovima je onaj koji svim zainteresiranim unutarnjim i vanjskim dionicima pruža informacije o izvorima pribavljanja novca te načinu trošenja prikupljenih sredstava. Cilj ovog rada je teoretski pojasniti knjiženje novčanih tokova te ih prikazati na primjeru odabranog poduzeća. Rezultati istraživanja pokazuju uspješno poslovanje poduzeća.One of the most important business factors in today's business is money. The ability of a company to generate sufficient amounts of money means that a company will properly settle its obligations, possible surpluses of money will enable the company to invest and develop, all of which is a prerequisite for survival and a long-term business perspective on the market. The Statement of Cash Flow is a report that provides information to all stakeholders interested in internal and external information on the sources of money and how the funds are spent. The aim of this paper is to clarify the theoretical outline of cash flows and to present them on an example of a selected company. Research results show the successful business of the company

Accounting evaluation of cash flows in the enterprise Valamar Riviera d.d. Poreč

Jedan od najvažnijih čimbenika poslovanja u današnjem poslovnom svijetu je novac. Sposobnost poduzeća da stvara dovoljne količine novca znači da će ono uredno podmirivati obaveze, a eventualni viškovi novca omogućuju poduzeću investiranje i razvoj. Sve navedeno je preduvjet opstanka i dugoročne perspektive poduzeća na tržištu. Izviještaj o novčanim tokovima je onaj koji svim zainteresiranim unutarnjim i vanjskim dionicima pruža informacije o izvorima pribavljanja novca te načinu trošenja prikupljenih sredstava. Cilj ovog rada je teoretski pojasniti knjiženje novčanih tokova te ih prikazati na primjeru odabranog poduzeća. Rezultati istraživanja pokazuju uspješno poslovanje poduzeća.One of the most important business factors in today's business is money. The ability of a company to generate sufficient amounts of money means that a company will properly settle its obligations, possible surpluses of money will enable the company to invest and develop, all of which is a prerequisite for survival and a long-term business perspective on the market. The Statement of Cash Flow is a report that provides information to all stakeholders interested in internal and external information on the sources of money and how the funds are spent. The aim of this paper is to clarify the theoretical outline of cash flows and to present them on an example of a selected company. Research results show the successful business of the company

Karakteristike izolata Pseudomonas syringae izolovanih sa kruške u Srbiji

The test results of Pseudomonas syringae strains, isolated by a pear trees are as given. The symptoms of disesease, caused by this bacterium, appeared in two types: a blossom blast, a trunk necrosis and a branch followed by canker formation. All strains are Gram negative, fluorescent on a King medium B and oxydative (O/F test). The tested strains are HR positive, producing a levan, but don't oxydase, arginindehydrolase and pectinase (LOPAT +---+). Strains originated from a pear trees caused necrosis on an artificial inoculated pear, cherry and lemon fruits, as well as a syringae leaves and bean pods. The results of differential tests for P. syringae pv. syringae and P. syringae pv. morsprunorum (GATT) revealed that the tested strains hydrolise gelatin and esculin, but the negative results are recorded in tyrosinase production and tartrate utilization tests. The PCR analysis, by using a BOX primer, shows the high level of symilarity among the Serbian P. syringae strains, isolated from a pear fruit trees, but also within a slice differencies, compared with a check strain CFBP 1582. These results confirm a previous data about genetic diversity among P. syringae strains originated from a different areas all around the world. Based on the obtained results, it's concluded that the tested strains belong to P. syringae pv. syringae. Further characterization of P. syringae strains, isolated from pear in Serbia use the ERIC and REP PCR and it's still underway.U radu su prikazani rezultati proučavanja fitopatogene bakterije Pseudomonas syringae, kao patogena kruške u Srbiji. Bolest se ispoljava u dva vida simptoma: palež cvasti i nekroza grana i debla mladih stabala kruške praćena obrazovanjem rak rana. Izolovani sojevi bakterije su Gramnegativni, fluorescentni, glukozu metabolišu isključivo u aerobnim uslovima (oksidativno). Stvaraju levan i prouzrokuju HR duvana ali ne stvaraju oksidazu, arginin dehidrolazu i pektinazu (LOPAT + - - - +). Prouzrokuju nekrozu inokulisanih plodova kruške, trešnje, limuna, listova jorgovana i mahuna boranije. Proučavani izolati hidrolizuju želatin i eskulin ali negativno reaguju pri testovima stvaranja tirozinaze i metabolizma tartarata (GATT). Na osnovu patogenih i biohemijskih odlika zaključeno je da proučavani izolati ispoljavaju izrazitu sličnost sa Psudomonas syringae pv. syringae, široko rasprostranjenim i ekonomski štetnim patogenom kruške. Primenom PCR analize korišćenjem BOX prajmera potvrđena je izrazita homogenost sojeva poreklom sa kruške, izolovanih u Srbiji, ali izvesne razlike u odnosu na kontrolne sojeve, što potvrđuje ranije dokazanu raznolikost sojeva ove bakterije u zavisnosti od lokaliteta i područja iz kog su izolovani. Na osnovu rezultata istraživanja dat je i predlog za uspostavljanje standardne procedure na bazi patogenih, biohemijskih i molekularnih metoda (primenom PCR) u cilju što brže i pouzdanije detekcije ove bakterije u biljnom materijalu, što je od velikog značaja pri proizvodnji sadnog materijala, proučavanja epidemiologije patogena i razrade mera njegovog suzbijanja

The Analysis of the Nucleation Process of the Lithium Germanium Phosphate Glass

The nucleation process of lithium germanium-phosphate glass was studied to determine the temperature range of nucleation and the temperature of the maximum nucleation rate. The differential thermal analysis (DTA), and scanning electron microscope (SEM) were used to reveal the nonisothermal and isothermal process of nucleation, respectively. The crystallization process occurred at a high homogeneous nucleation rate and the spherulitic crystal growth morphology. Nanostructured samples were obtained

Efekat primene polifosfatnog stakla u supstratima za gajenje cveća i povrća

Due to the dissolution properties the phosphate glasses can be promising materials for the development of new ecologically safe fertilizers. The complex polyphosphate glass with a molar ratio (M2O + MO)/P2O5 >1 and addition of microelements Zn2+, Mn2+, Fe3+ and Cu2+ were used in substrate for production of flower and vegetables seedlings. Dissolution tests were conducted in deionized water and 2% citric acid. The effects of the reaction time on the normalized glass mass loss (fm) and the normalized concentrations of the ions (fi) at 20, 30, 37 and 50°C were determined. Dissolution rate constants (kw - deionized water, kc -2% citric acid) were also determined (kw-0.0028-0.0094 gm-2, kc-0.029-0.011 gm-2). Values of kc were higher than those of kw, which confirms a significant effect of solvent type and temperature on the dissolution kinetics of glass. The experiments with plants (one vegetable and one flower) showed that the addition of phosphate glass caused an increase in yield and quality of plants. The applied dose of polyphosphate glass of 1gl-1 showed the best effect on the growth of the examined plant seedlings.Polifosfatno staklo, u kome je molski odnos (M2O + MO)/P2O5 >1, koje sadrži i mikroelemente Zn2+, Mn2+, Fe3+ i Cu2+, korišćeno je u supstratu za proizvodnju rasada cveća i povrća. Eksperimenti su izvedeni u stakleniku na Poljoprivrednom fakultetu u Beogradu i u laboratorijama ITNMS. Ispitivano je ponašanje polifosfatnog stakla prilikom rastvaranja u dejonizovanoj vodi i 2% rastvoru limunske kiseline na temperaturama od 20, 30, 37 i 50 °C. Ispitan je uticaj vremena rastvaranja na normalizovani gubitak mase (fm) i normalizovane koncentracije jona (fi). Određene su i konstante brzina rastvaranja(kw-dejonizovana voda, kc -2% rastvor limunske kiseline). Vrednosti kc su veće od vrednosti za kw, što potvrđuje uticaj rastvarača i temperature na proces rastvaranja. Rezultati su pokazali pozitivan efekat polifosfatnog stakla na rast i kvalitet ispitivanih biljaka. Primenjena doza polifosfatnog stakla od 1 gl-1 pokazala je najbolji efekat na rast ispitivanih biljaka-rasada

Low-energy nanoemulsions as carriers for red raspberry seed oil: Formulation approach based on Raman spectroscopy and textural analysis, physicochemical properties, stability and in vitro antioxidant/ biological activity

Considering a growing demand for medicinal/cosmetic products with natural actives, this study focuses on the low-energy nanoemulsions (LE-NEs) prepared via the Phase inversion composition (PIC) method at room temperature as potential carriers for natural oil. Four different red raspberry seed oils (ROs) were tested, as follows: cold-pressed vs. CO2- extracted, organic vs. non-organic, refined vs. unrefined. The oil phase was optimized with Tocopheryl acetate and Isostearyl isostearate, while water phase was adjusted with either glycerol or an antioxidant hydro-glycolic extract. This study has used a combined approach to formulation development, employing both conventional methods (pseudo-ternary phase diagram - PTPD, electrical conductivity, particle size measurements, microscopical analysis, and rheological measurements) and the methods novel to this area, such as textural analysis and Raman spectroscopy. Raman spectroscopy has detected fine differences in chemical composition among ROs, and it detected the interactions within nanoemulsions. It was shown that the cold-pressed, unrefined, organic grade oil (RO2) with 6.62% saturated fatty acids and 92.25% unsaturated fatty acids, was optimal for the LE-NEs. Textural analysis confirmed the existence of cubic gel-like phase as a crucial step in the formation of stable RO2-loaded LE-NEs, with droplets in the narrow nano-range (125 to 135 nm; PDI ≤ 0.1). The DPPH test in methanol and ABTS in aqueous medium have revealed a synergistic free radical scavenging effect between lipophilic and hydrophilic antioxidants in LE-NEs. The nanoemulsion carrier has improved the biological effect of raw materials on HeLa cervical adenocarcinoma cells, while exhibiting good safety profile, as confirmed on MRC-5 normal human lung fibroblasts. Overall, this study has shown that low-energy nanoemulsions present very promising carriers for topical delivery of natural bioactives. Raman spectroscopy and textural analysis have proven to be a useful addition to the arsenal of methods used in the formulation and characterization of nanoemulsion systems

The analysis of the crystal growth process of the lithium germanium phosphate glass : [invited presentation]

The crystal growth rate of lithium germanium-phosphate glass was studied. The glasses have been homogenized using the previously established temperature-time conditions, which make it possible to remove a volatile substances from the glass melt. The AAS was used to determine the chemical content of obtained glass, the differential thermal analysis (DTA), and scanning electron microscope (SEM) were used to reveal the isothermal process of crystal growth, respectively. It has been found that the experimental determined crystal growth rate has a tendency toward of exponentially increase with an increase the temperature

Polyglycerol ester-based low energy nanoemulsions with red raspberry seed oil and fruit extracts: Formulation development toward effective in vitro/in vivo bioperformance

This study focuses on the development of biocompatible oil-in-water (O/W) nanoemulsions based on polyglycerol esters, as promising carriers for natural actives: red raspberry seed oil—RO and hydro-glycolic fruit extracts from red raspberry—RE and French oak—FE. Nanoemulsions were obtained via phase inversion composition (PIC) method at room temperature by dilution of microemulsion phase, confirmed by visual appearance, percentage of transmittance, microscopic, rheological and Differential Scanning Calorimetry (DSC) investigations. The results have shown that the basic RO-loaded formulation could be further enriched with hydro-glycolic fruit extracts from red raspberry or French oak, while keeping a semi-transparent appearance due to the fine droplet size (Z-ave: 50 to 70 nm, PDI value ≤ 0.1). The highest antioxidant activity (~92% inhibition of the DPPH radical) was achieved in the formulation containing both lipophilic (RO) and hydrophilic antioxidants (FE), due to their synergistic effect. The nanoemulsion carrier significantly increased the selective cytotoxic effect of RO towards malignant melanoma (Fem-X) cells, compared to normal human keratinocytes (HaCaT). In vivo study on human volunteers showed satisfactory safety profiles and significant improvement in skin hydration during 2 h after application for all nanoemulsions. Therefore, polyglycerol ester-based nanoemulsions can be promoted as effective carriers for red raspberry seed oil and/or hydro-glycolic fruit extracts in topical formulations intended for skin protection and hydration

The crystal growth of NASICON phase from the lithium germanium phosphate glass

The crystal growth rate of LiGe2(PO4)3 phase from lithium germanium-phosphate glass was studied. The glass have been homogenized using the previously established temperature-time conditions, which make it possible to remove volatile substances from the glass melt. The atomic absorption spectrophotometry (AAS) was used to determine the chemical content of the obtained glass and scanning electron microscope (SEM) were used to reveal the isothermal process of crystal growth. The crystal growth rates were determined experimentally and theoretically

Effect of Small Change in Oil Phase Composition on Rheological and Textural Properties of w/o Emulsion

In this work, we have modified oil phase composition in one component (mineral oil, isocetyl palmitate, special Olive butter and dimethicone 200/350) and the aim of our work was to establish the influence of that alteration on emulsion rheological and textural properties. Additionally, continuous and oscillatory rheological measurements along with texture analysis were assessed in order to predict emulsion application behavior. Based on the obtained results, the change of oil phase has induced a change in the observed rheological and textural parameters and investigated samples can be divided into two distinct groups: the first group samples with special Olive butter and dimethicone 200/350 and the second group samples with isocetyl palmitate and mineral oil. Results confirmed that instrumental measurements, as sensitive tools, can be used in order to differentiate emulsions regarding textural properties and especially regarding their actual usage and sensory properties. Practical Applications It is a known fact that the structure of semisolid systems can be characterized by various rheological and textural parameters that are also apt to define certain sensory attributes. Sensory attributes dependent on structure characteristics and flow properties, used for the description of the product in pickup and rub-out phase, could be predicted by instrumental, i.e., rheological and textural measurements. Expensive and time-consuming studies performed with human panelists could be, at least to some extent, replaced with simple rheological and textural measurements. These findings could also contribute to the faster and easier introduction of new raw materials, regarding their characterization and prediction of their influence on the final product characteristics. A combined approach like this could be helpful as both time and money-saving tool for full characterization of a novel consumer-acceptable emulsion product