Syntactic Patterns in Croatian WordNet

The paper presents the detection of syntactic patterns in the Croatian WordNet synset definitions. The detection was performed in order to create unambiguous and consistent synset definitions in the future development of the Croatian WordNet. The rules are implemented in form of finite-state transducers and tested on already existing version of the Croatian WordNet. Results are presented using standard evaluation measures

Determining Income for Self-Employed from Craft Businesses for the Year 2016.

U ovom se radu daje prikaz poslovanja, utvrđivanja dohotka i porezne osnovice te obveza i prava s motrišta poreza na dohodak za porezne obveznike koji utvrđuju dohodak od samostalne obrtničke djelatnosti, vođenjem poslovnih knjiga. Porez na dohodak je osobni porez svake fizičke osobe kojeg plaća na sve neposredno ostvarene primitke. U radu se obrađuje porez na dohodak ostvaren obavljanjem djelatnosti osobnim radom pod svojim osobnim imenom kao što su obrtničke i s obrtom slične djelatnosti. Pod obrtom se podrazumijeva registrirana djelatnost u skladu sa Zakonom o obrtu. Porez na dohodak je specifičan zbog svog socijalnog obilježja. U teoriji je poznat pod imenom najsocijalniji porez jer se ne obračunava na egzistencijalni minimum poreznog obveznika koji se određuje u visini osobnog odbitka poreznog obveznika te uzdržavanih osoba. Cilj rada je prikazati postupak utvrđivanja dohotka od samostalne obrtničke djelatnosti. Utvrđivanje dohotka rezultat je evidentiranja i priznavanja poslovnih primitaka i izdataka u kalendarskoj godini sukladno odredbama Zakona o porezu na dohodak i Pravilniku o porezu na dohodak. U ovom radu daju se temeljne odredbe o oporezivanju dohotka od samostalne obrtničke djelatnosti u Republici Hrvatskoj te primjer sastavljanja godišnje porezne prijave na obrascu DOH za 2016. godinu.This thesis provides an overview of the business, of determining the income and the tax base as well as the obligations and rights from the viewpoint of income tax for taxpayers who determines income for self-employment from craft businesses by means of bookkeeping. Income tax is tax to be paid by any natural person for directly earned revenues. This thesis deals with the income tax on activities carried out personally and under its own name, e.g. craft businesses and similar business forms. A craft business is to be understood as a registered activity in accordance with the Crafts Act. Income tax is specific because of its social features. In theory, it is known as the most social tax because it is not calculated on the subsistence minimum of the taxpayer, which is determined by the amount of the personal allowance of the tax payer and dependents. The thesis aims at showing the process of determining income from independent craft activities. Determining income is the result of recording and recognition of business receipts and expenditures in a calendar year in accordance with the provisions of the Income Tax Act and the Ordinance on Income Tax. This thesis gives the basic provisions on the taxation of income deriving from self-employed craft businesses in the Republic of Croatia and the example of an annual tax return with the DOH form for the year 2016. KE

Morphosyntactic annotation in the Croatian Wordnet

U članku raspravljamo o opisu valentnosti i izradi glagolskih okvira kao jednog vida opisa glagola u Hrvatskom WordNetu (CroWN–u), računalnom leksikonu koji se za hrvatski izra- đuje prema postavkama WordNeta sa Sveučilišta Princeton. Iako je CroWN zamišljen ponajprije kao leksikon sa semantičkim podatcima u smislu međusobne povezanosti njegovih jedinica – sinskupova, takav leksikon pruža mogućnost za opis valentnosti glagola. Nakon ukratko prikazanih teorijskih postavki na kojima takav opis počiva, u članku podrobnije diskutiramo o inventaru za opis tzv. sintaktičke valentnosti glagola. Pritom prikazujemo neke od postojećih modela, a posebnu pozornost usmjeravamo na točke koje nam se čine problematičnima, poput infinitivne ili glagolske dopune.The paper deals with valence theory and its application to Croatian verbs. In the first part of the paper we briefly present the theoretical postulates upon which our description of verb valency is based. Thereby we mainly rely on frame semantics and its assumption that valency can be stated and described for the whole semantic frame, i. e. the same semantic valency is shared by all the members of the frame. We extend this assumption to semantic fields in the Croatian WordNet and treat them as frames with internal structure in terms of semantic relations, such as synonymy and hyponymy. We use this hypothesis as a theoretical basis in the construction of verb frames. We want to include verb frames in the Croatian WordNet in order to broaden its applicability in various NLP tasks, such as machine or machine aided translation, rule based parsing, data mining etc. In the second part of the paper we discuss some of the existing works dealing with Croatian verbs and valency description. In this discussion we focuss on the descriptive inventory for the so called syntactic valency of Croatian verbs. Particular attention is paid to some controversis in discussed models, namely to the so called infinitive and verbative complement. Although we do not provide a definitive solution regarding these issues, by giving the counterexamples we try to exemplify the causes of possible misinterpretaions. In the final part of the paper we present our own inventory for the morphosyntactic description and annotation of verbal complements used in this phase of the of verb frame construction

The Structure of the Verbal Part in the Croatian WordNet

U radu prikazujemo strukturu glagolskog dijela Hrvatskog WordNeta i načela prema kojima konstituiramo sinonimske skupove kao osnovne jedinice leksikona. Također prikazujemo semantičke odnose koje koristimo među glagolskim sinonimskim skupovima i kojima se služimo prilikom razrade semantičkih polja glagola. Sinonimski skupovi su konstituirani prema načelu glagolskovidskih faza, pri čemu vidske parnjake prve i druge faze, te vidske parnjake druge i treće faze među kojima postoji samo temporalna distinkcija svrstavamo u iste sinonimske skupove, dok se semantičkom distinkcijom služimo prilikom razrade hiponimskih skupina. Hiponimske skupine glagola utvrđujemo u okviru semantičkih polja. Ta polja također služe kao okvir za daljnje proširenje i nadopunu CroWN-a, računalnog leksikona koji se na temelju svoje strukture može promatrati kao rječnik sinonima i tezaurus hrvatskog jezika.The paper presents the Croatian WordNet, a computer lexicon of the Croatian language developed along the principles of the Princeton WordNet. In this paper we focuss on verbs and describe the principles we use in the construction of verbal synsets and lexical hierarchies based on hyponymy / hyperonymy. The paper also presents other semantic relations such as antoynymy, cause and subevent that we use in semantic fields of verbs. The paper also discusses the processing of so called aspectual pairs of Croatian verbs and offers a solution in terms of distinguishing temporal and semantic aspectual distinction. This has furher implication on the construction of synsets and lexical hierarchies. The analysis is demonstrated on the verbs of eating

An Experiment in Verb Valency Frame Extraction from Croatian Dependency Treebank

The paper presents an approach to semi-automatic verb valency frame extraction from the Croatian Dependency Treebank. Our algorithm extracted 1923 verb valency frames for 594 different verbs. We discuss applicability of our method to semi-automatic verb valency lexicon creation and refinement, along with possibilities of utilizing it in the task of parsing Croatian texts

CroDeriV and the morphological analysis of Croatian verb

U radu se prikazuje izrada leksikona hrvatskih glagola CroDeriV i teorijske postavke na kojima ona počiva. CroDeriV je računalni leksikon koji sadržava podatke o morfološkoj strukturi gotovo 14.000 hrvatskih glagola. U prvom dijelu članka prikazuju se postupci morfološke analize glagola i međusobnoga povezivanja glagola s istim korijenom. Glagoli su u prvoj fazi izrade CroDeriV–a automatski segmentirani s pomoću pravila. U drugoj fazi rezultati segmentacije i svođenja na isti korijen ručno su provjereni. U drugome dijelu članka obrazlaže se uopćeni prikaz morfološke strukture hrvatskoga glagola utemeljen na podatcima dobivenima iz CroDeriV–a, pri čemu se posebna pozornost pridaje vrstama, funkciji i značenju sufikasa. Naposljetku se iznose empirijski podatci o mogućim kombinacijama afikasa koji sudjeluju u tvorbi hrvatskih glagola, kao i o njihovoj frekvenciji utvrđenoj analizom glagola iz CroDeriV–a.The paper discusses the procedures in building of CroDeriV, the computational lexicon containing data on morphological structure of Croatian verbs. CroDeriV is the first morphological resource dealing with derivational phenomena of Croatian. In the first part of the paper, after the motivation for building this kind of lexicon and the brief overview of the existing morphological resources for Croatian, procedures for morphological segmentation of verbs in CroDeriV are presented. Each verb in CroDeriV is segmented into lexical and derivational morphemes. Verbs of the same root are mutually linked. This procedure enables the recognition of derivationally related families of verbs and, at the same time, the detection of full derivational spans of particular base forms. The second part of the paper focuses on the morphological structure of Croatian verbs based on the analysis of almost 14000 verbal lemmas currently included in CroDeriV. The analysis enabled the recognition of generalized morphological structure applicable to all Croatian verbs. It consists of four slots for derivational prefixes and three slots for derivational suffixes on each side of a lexical morpheme, and these slots are provided for every verbal lemma in CroDeriV. This structure is compared with other approaches dealing with morphology of Croatian verbs. The three suffixal slots and their semantics are explained in more detail, since this kind of segmentation has so far not been introduced in Croatian morphological literature. First suffixal slot comprises suffixes with specialized meanings (e.g. diminutive, pejorative), second slot suffixes with aspectual meaning, and third slot suffixes denoting conjugational class. The final part of the paper describes attested combinations of derivational affixes in CroDeriV and indicates the frequency of their occurrence

Is Association between Mortality and Air Pollution due to a Short Temporal Displacement?

Standard methodology for analysis of air pollution epidemiological time series expresses effects in terms of relative risk, i.e. increases in the number of events associated with a short term increase in air pollution. However, even large relative mortality rates may in fact reflect a very small effect in terms of person-years life loss. In Zagreb, mortality in 1995–1997 was significantly associated with concentrations of nitrogen dioxide (NO2). We have used STL decomposition of time series into additive components of decreasing smoothness to test the hypothesis that mortality — air pollution association is due to short term mortality displacement. According to our results association between mortality and concentrations of NO2 remains statistically significant at time scales ranging from a few days to 1–2 months

Morphosyntactic annotation in the Croatian WordNet

U članku raspravljamo o opisu valentnosti i izradi glagolskih okvira kao jednog vida opisa glagola u Hrvatskom WordNetu (CroWN–u), računalnom leksikonu koji se za hrvatski izrađuje prema postavkama WordNeta sa Sveučilišta Princeton. Iako je CroWN zamišljen ponajprije kao leksikon sa semantičkim podatcima u smislu međusobne povezanosti njegovih jedinica – sinskupova, takav leksikon pruža mogućnost za opis valentnosti glagola. Nakon ukratko prikazanih teorijskih postavki na kojima takav opis počiva, u članku podrobnije diskutiramo o inventaru za opis tzv. sintaktičke valentnosti glagola. Pritom prikazujemo neke od postojećih modela, a posebnu pozornost usmjeravamo na točke koje nam se čine problematičnima, poput infinitivne ili glagolske dopune.The paper deals with valence theory and its application to Croatian verbs. In the first part of the paper we briefly present the theoretical postulates upon which our description of verb valency is based. Thereby we mainly rely on frame semantics and its assumption that valency can be stated and described for the whole semantic frame, i. e. the same semantic valency is shared by all the members of the frame. We extend this assumption to semantic fields in the Croatian WordNet and treat them as frames with internal structure in terms of semantic relations, such as synonymy and hyponymy. We use this hypothesis as a theoretical basis in the construction of verb frames. We want to include verb frames in the Croatian WordNet in order to broaden its applicability in various NLP tasks, such as machine or machine aided translation, rule based parsing, data mining etc. In the second part of the paper we discuss some of the existing works dealing with Croatian verbs and valency description. In this discussion we focuss on the descriptive inventory for the so called syntactic valency of Croatian verbs. Particular attention is paid to some controversis in discussed models, namely to the so called infinitive and verbative complement. Although we do not provide a definitive solution regarding these issues, by giving the counterexamples we try to exemplify the causes of possible misinterpretaions. In the final part of the paper we present our own inventory for the morphosyntactic description and annotation of verbal complements used in this phase of the of verb frame construction

Application of International Financial Reporting Standards in the European Union

Rad ne sadrži sažetak

Meeting recommended dietary intakes in meal plans with ≥4 servings of grain-based foods daily

Objective To develop meal plans using grain-based foods demonstrating how to incorporate wholegrain foods into a balanced diet for weight maintenance for different cuisines. The present study examines the ability of meal plans with ≥4 grain-based servings daily to meet nutrient recommendations using lacto-ovo vegetarian and rice-based cuisines. Design Eighteen plans from each cuisine for three age brackets for both genders were developed. Plans aimed for ≥4 servings of grain-based foods daily, with separate plans for all wholegrain, all refined-grain and half wholegrain–half refined-grain foods. Meal plans followed an isoenergetic approach and were designed to meet specific Australian nutrient reference values and serving sizes. Results All plans met the Recommended Dietary Intake or Adequate Intake for targeted nutrients except for Fe in the rice-based meal plan for females aged ≥19 years (17 mg). In the plans for 14–18 year and ≥19 year age groups, four servings of grain-based foods could be accommodated. In the plans for 9–13 years, increasing the number of grain-based food servings to four reduced micronutrients levels delivered by the total diet. Specific food choices were made to ensure nutrient targets were met across each category for wholegrain and refined-grain plans. The major difference in nutrients between wholegrain and refined-grain foods was found in the vegetarian cuisine, where the meal plans containing whole grains produced on average 30 % higher fibre (38–53 g) levels than those with refined grains (27–40 g). Conclusions With careful food selection, meal plans with ≥4 servings of grain-based foods daily can meet nutrient reference values for lacto-ovo vegetarian and rice-based cuisines