46 research outputs found
RaÄunovodstvo obrtnika na primjeru optiÄarskih usluga : zavrÅ”ni rad
Obavljanje obrta ima tradiciju i znaÄajnu ulogu u razvoju gospodarstva u Republici Hrvatskoj pa zato ne Äudi Å”to je obavljanje obrta temeljito i sveobuhvatno ureÄeno zakonskom regulativom.
Uz Zakon o trgovaÄkim druÅ”tvima, Zakon o obrtu temeljni je zakon kojim se ureÄuju statusna i druga pitanja za rad gospodarskih subjekata. Zakon o obrtu istiÄe da obrt služi za obavljanje gospodarske djelatnosti i odreÄuje obrt kao samostalno i trajno obavljanje dopuÅ”tenih gospodarskih djelatnosti od strane fiziÄkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga.
Obrt je ravnopravan subjekt u tržiŔnoj utakmici, ali kao i svaki drugi organizacijski oblik djelovanja u gospodarstvu ima svoje prednosti i nedostatke.
Prednosti obrta su lakÅ”e voÄenje knjiga te jeftinije i lakÅ”e osnivanje. Nedostatak je neograniÄena odgovornost prema treÄima cijelom svojom imovinom, ali i smanjenje kredibiliteta, Å”to se vidi potome da obrtnici teže dolaze do potpora i kredita.
Obrtnici svoje knjige vode po naÄelu blagajne, raÄuni se evidentiraju u trenutku plaÄanja svojih obveza odnosno u trenutku uplate od strane kupaca i drugih.
Svaki obrtnik može birati sustav oporezivanja, hoÄe li biti porezni obveznik poreza na dobit ili poreza na dohodak ili pauÅ”alni obveznik.Craft has a tradition and an important role in the economic development in the Republic of Croatia and therefore it is not surprising that crafts are thoroughly and comprehensively regulated by legislation.
In addition to the Companies Act, the Crafts Act is the basic act by which the status and other issues for the work of economic operators are governed. Crafts Act states that the craft is used for economic activities and it determines the craft as an independent and permanent performance of economic activities by natural persons with the aim of achieving income or profit through production, trade or services.
Craft is an equal entity in the market, but like any other organizational form of activity in the economy it has its advantages and disadvantages.
The benefits of trade are easier bookkeeping and cheaper and easier set up. The disadvantage is unlimited liability to third parties with all its assets, as well as reduced credibility, as it is more difficult for craftsmen to obtain aid and loans.
Craftsmenās books are kept on the principle of Treasury bills. Bills are recorded at the time of payment of its obligations or at the time of payment by customers and third parties.
Each craftsman can choose the system of taxation; i. e. will he pay taxes based on, income, profit or lump-sum
RaÄunovodstvo obrtnika na primjeru optiÄarskih usluga : zavrÅ”ni rad
Obavljanje obrta ima tradiciju i znaÄajnu ulogu u razvoju gospodarstva u Republici Hrvatskoj pa zato ne Äudi Å”to je obavljanje obrta temeljito i sveobuhvatno ureÄeno zakonskom regulativom.
Uz Zakon o trgovaÄkim druÅ”tvima, Zakon o obrtu temeljni je zakon kojim se ureÄuju statusna i druga pitanja za rad gospodarskih subjekata. Zakon o obrtu istiÄe da obrt služi za obavljanje gospodarske djelatnosti i odreÄuje obrt kao samostalno i trajno obavljanje dopuÅ”tenih gospodarskih djelatnosti od strane fiziÄkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga.
Obrt je ravnopravan subjekt u tržiŔnoj utakmici, ali kao i svaki drugi organizacijski oblik djelovanja u gospodarstvu ima svoje prednosti i nedostatke.
Prednosti obrta su lakÅ”e voÄenje knjiga te jeftinije i lakÅ”e osnivanje. Nedostatak je neograniÄena odgovornost prema treÄima cijelom svojom imovinom, ali i smanjenje kredibiliteta, Å”to se vidi potome da obrtnici teže dolaze do potpora i kredita.
Obrtnici svoje knjige vode po naÄelu blagajne, raÄuni se evidentiraju u trenutku plaÄanja svojih obveza odnosno u trenutku uplate od strane kupaca i drugih.
Svaki obrtnik može birati sustav oporezivanja, hoÄe li biti porezni obveznik poreza na dobit ili poreza na dohodak ili pauÅ”alni obveznik.Craft has a tradition and an important role in the economic development in the Republic of Croatia and therefore it is not surprising that crafts are thoroughly and comprehensively regulated by legislation.
In addition to the Companies Act, the Crafts Act is the basic act by which the status and other issues for the work of economic operators are governed. Crafts Act states that the craft is used for economic activities and it determines the craft as an independent and permanent performance of economic activities by natural persons with the aim of achieving income or profit through production, trade or services.
Craft is an equal entity in the market, but like any other organizational form of activity in the economy it has its advantages and disadvantages.
The benefits of trade are easier bookkeeping and cheaper and easier set up. The disadvantage is unlimited liability to third parties with all its assets, as well as reduced credibility, as it is more difficult for craftsmen to obtain aid and loans.
Craftsmenās books are kept on the principle of Treasury bills. Bills are recorded at the time of payment of its obligations or at the time of payment by customers and third parties.
Each craftsman can choose the system of taxation; i. e. will he pay taxes based on, income, profit or lump-sum
UTJECAJ STRUKTURE KAPITALA NA POSLOVNU IZVRSNOST PODUZEÄA IZ PREHRAMBENE INDUSTRIJE : Diplomski rad
Ovaj diplomski rad bavio se istraživanje utjecaja strukture kapitala na poslovnu izvrsnost tvrtki iz prehrambene industrije. Provedeno je kako bi pomoglo menadžerima kod donoÅ”enja odluka o naÄinu financiranja te kao podloga za daljnja istraživanja. Za istraživanje koje je provedeno u ovom radu, za uzorak je uzeto 1776 tvrtki iz prehrambene industrije, u razdoblju od 2010. do 2016. godine. Analizom je utvrÄeno kako na strukturu kapitala utjeÄe profitabilnost, udjeli materijalne imovine u ukupnoj imovini i likvidnosti, dok varijabla veliÄina nije znaÄajno povezana sa strukturom kapitala. Negativna veza izmeÄu profitabilnosti i strukture kapitala ukazuje da se koristi teorija āredoslijeda pakiranjaā. Rezultatima ispitivanja utvrÄeno je kako zaduženost (odnosno struktura kapitala) negativno utjeÄe na poslovnu izvrsnost.This graduate thesis explored the study of the influence of the capital structure on business excellence of companies in the food industry. It was designed to help managers in deciding on funding and as a basis for further research. For the purpose of this research, 1776 companies from food industry are taken in sample, during the period 2010 - 2016. Analisys confirm that the structure depends on profitability, share of material assets in total assets and liquidity. Negative corelation profitability and structure of capital shows how the theory of "composition order" is used. Results of research shows that indebtness (respectively capital structure) negatively affect on business excellence
UTJECAJ STRUKTURE KAPITALA NA POSLOVNU IZVRSNOST PODUZEÄA IZ PREHRAMBENE INDUSTRIJE : Diplomski rad
Ovaj diplomski rad bavio se istraživanje utjecaja strukture kapitala na poslovnu izvrsnost tvrtki iz prehrambene industrije. Provedeno je kako bi pomoglo menadžerima kod donoÅ”enja odluka o naÄinu financiranja te kao podloga za daljnja istraživanja. Za istraživanje koje je provedeno u ovom radu, za uzorak je uzeto 1776 tvrtki iz prehrambene industrije, u razdoblju od 2010. do 2016. godine. Analizom je utvrÄeno kako na strukturu kapitala utjeÄe profitabilnost, udjeli materijalne imovine u ukupnoj imovini i likvidnosti, dok varijabla veliÄina nije znaÄajno povezana sa strukturom kapitala. Negativna veza izmeÄu profitabilnosti i strukture kapitala ukazuje da se koristi teorija āredoslijeda pakiranjaā. Rezultatima ispitivanja utvrÄeno je kako zaduženost (odnosno struktura kapitala) negativno utjeÄe na poslovnu izvrsnost.This graduate thesis explored the study of the influence of the capital structure on business excellence of companies in the food industry. It was designed to help managers in deciding on funding and as a basis for further research. For the purpose of this research, 1776 companies from food industry are taken in sample, during the period 2010 - 2016. Analisys confirm that the structure depends on profitability, share of material assets in total assets and liquidity. Negative corelation profitability and structure of capital shows how the theory of "composition order" is used. Results of research shows that indebtness (respectively capital structure) negatively affect on business excellence
FIBROMYALGIA: IS IT A RHEUMATIC DISEASE?
Fibromialgiju (FM) karakterizira skup razliÄitih kroniÄnih simptoma od kojih su najÄeÅ”Äi bol, umor,
poremeÄaji sna i kognitivne teÅ”koÄe. Dijagnoza se postavlja iskljuÄivanjem drugih bolesti i s pomoÄu EULAR-ovih
kriterija. LijeÄenje FM-a je multidisciplinarno i povezano s boljim razumijevanjem patofi ziologije bolesti. NajÄeÅ”Äe su
upotrebljavani lijekovi iz skupine tricikliÄkih antidepresiva (TCA), inhibitora ponovne pohrane serotonina i noradrenalina
(SNRI), antikonvulziva i opioida. Radi postizanja boljega terapijskog odgovora provodi se dodatno ciljano lijeÄenje
kojim se utjeÄe na odreÄene simptome kao Å”to su poremeÄaji sna, tegobe iritabilnog kolona te autoimunosne
bolesti. TrenutaÄni terapijski pristupi nisu dovoljno uÄinkoviti u suprimiranju simptoma, niti su podjednako djelotvorni
za sve oboljele. Daljnja istraživanja novih mehanizama djelovanja lijekova svakako su potrebna.Fibromylagia (FM) is a complex chronic condition usually presenting with symptoms of widespread
pain and fatigue, as well as sleep and cognitive disorders. Th e diagnosis is made by exclusion of other diseases and according
to the EULAR criteria. Th e treatment of the disease is multidisciplinary and associated with a better understanding of
the disease pathophysiology. Th e most commonly used drugs are tricylic antidepressants (TCA), serotonin and noradrenalin
uptake inhibitors (SNRI), anticonvulsants, and opioids. For the purpose of reducing the patientās overall symptom
burden, adjunctive therapy with medicines targeted at specifi c symptoms, including sleep disorders, symptoms of
irritable bowel syndrome, or autoimmune diseases, should be considered. Current therapeutic models neither completely
treat FM symptoms nor benefi t all patients; therefore, further research on new therapeutic approaches is needed
Process decomposition as a basis for logistics performance measuring
Promatranje tehniÄko-tehnoloÅ”kih karakteristika opskrbnog lanca i svih njegovih strukturnih elemenata kroz prizmu procesa i aktivnosti iznimno je važno za potrebe kvalitativne i kvantitativne evaluacije. Kada je koncept mjerenja individualno koncipiran i dobro postavljen, detaljna dekompozicija poslovanja do razine aktivnosti rezultira potpunim, detaljnim i toÄnim podacima o osobitostima procesa i involviranim resursima. Spomenuti koncept u službi je podrÅ”ke cjelokupnom poslovanju unutar opskrbnog lanca i prije svega se koristi u svrhu postavljanja i dostizanja strateÅ”kih ciljeva poslovanja. Implementacija istog ostvaruje se uspostavom direktne veze izmeÄu objekata mjerenja, performanci procesa i vezanih informacija. U radu je prikazana problematika definiranja logistiÄkih pokazatelja uspjeÅ”nosti te je predložen koncept dekompozicije procesa kao dijela metodologije upravljanja poslovnim procesima, s pozicije mjerenja njihove uÄinkovitosti u cilju jednostavnije identifikacije kljuÄnih pokazatelja uspjeÅ”nosti.Observation of the supply chain elements and its technical and technological structure in the form of processes and activities that an element includes, it is extremely important when it is implemented in the form of qualitative and qualitative evaluation. When the concept of measurement is individually designed and well appointed, detailed decomposition of the business structure up to activities results in accurate and detailed data. The concept is formed for the purpose of achieving strategic business objectives, and can be done by establishing a direct link between the performance of the process, object measurement and information related to them. In this paper, the problems in defining logistics performance indicators are described. The concept of process decomposition as part of business process management is proposed, from the point of their efficiency and effectiveness measurement in order to better identify key performance indicators
LONG-TERM GLUCOCORTICOID THERAPY AND THE RAPID DEVELOPMENT OF SQUAMOUS CELL CARCINOMA IN SYSTEMIC SCLEROSIS: IS THERE A CONNECTION?
Sistemska skleroza (SSc) autoimunosna je bolest, koju prati rizik od razvoja malignoma, posebice karcinoma
pluÄa, meÄu kojima se prema uÄestalosti istiÄu adenokarcinom i planocelularni karcinom.
Å ezdesettrogodiÅ”nja bolesnica sa SSc-om hospitalizirana je zbog nesvjestice, loÅ”eg opÄeg stanja i gangrenoznih
promjena okrajina. Zbog epileptiÄkih napadaja koji su uslijedili te popratne ljevostrane slabosti uÄinjena je kompjutorizirana
tomografi ja (CT) neurokranija koja je otkrila lezije tipa rasadnica (metastaza). Na CT-u pluÄa bila je vidljiva
novotvorina u desnom hilusu koja je patohistoloŔki evaluirala kao planocelularni karcinom 2. stupnja. Bolesnica je
nakon jednomjeseÄne hospitalizacije uz potpornu terapiju, u kliniÄki poboljÅ”anom stanju, otpuÅ”tena na kuÄnu njegu s
preporukom daljnjeg onkoloÅ”kog lijeÄenja, no nekoliko dana potom je preminula.
S obzirom na adenokarcinome, planocelularni karcinomi pluÄa uobiÄajeno se razvijaju u znatno dužem razdoblju
te držimo da je atipiÄno ubrzan njegov razvoj u ove bolesnice potaknut imunosupresivnim djelovanjem srednje visokih
doza glukokortikoida koje je bolesnica samoinicijativno uzimala viŔe godina.Systemic sclerosis (SSC) is an autoimmune disease associated with the risk of malignancies, especially
lung cancer, among which adenocarcinoma and squamous cell carcinoma are the most frequent.
A 63-year-old female patient with SSC was hospitalized due to blackouts, poor general condition, and changes in
her fi ngers. Because of subsequent epileptic seizures resulting in weakness of the left side of her body, computerized
tomography (CT) of the neurocranium was performed which showed metastatic lesions. A CT scan of the thoracic
organs displayed pulmonary neoplasia in the right hilum, which were histologically evaluated as grade 2 squamous cell
carcinoma. Aft er one month of hospitalization with supportive therapy, the patientās clinical condition improved, and she was discharged into home care with recommendations for further oncological treatment. However, the patient died
several days later.
In comparison to adenocarcinomas, squamous cell carcinomas of the lungs usually develop through a signifi cantly
longer period. We consider that the unusually rapid development of the carcinoma in this patient was stimulated by the
immunosuppressive eff ect of high doses of glucocorticoids that she had been taking for several years on her own initiative
POLYMYALGIA RHEUMATICA, GIANT CELL ARTERITIS AND MALIGNANCY ā IS THERE AN ASSOCIATION?
Reumatska polimialgija (PMR) i temporalni arteritis (TA)
Äeste su upalne reumatske bolesti u osoba starijih od pedeset
godina. Usko su povezane i Äesto se pojavljuju u istog
bolesnika. UobiÄajeni simptomi su bol i nelagoda te zakoÄenost
miÅ”iÄa ramenog obruÄa, vrata i kukova, a praÄeni su
poviŔenim vrijednostima upalnih reaktanata i anemijom
kroniÄne bolesti. Uz navedeno u TA se javlja temporalna
glavobolja, smetnje vida i sluha te bol Äeljusti. Dobar i brz
terapijski odgovor na primjenu glukokortikoida kljuÄno je
obilježje ovih dvaju poremeÄaja. Kod nekih upalnih autoimunih
reumatskih bolesti zabilježena je veÄa incidencija
malignoma. Premda razlozi te veÄe pojavnosti nisu jasni,
smatra se da je u podlozi poremeÄena regulacija imunosnog
sustava. ViÅ”e prikaza sluÄaja, serija sluÄaja i epidemioloÅ”kih
studija sugerira poveÄi rizik od malignih bolesti
u bolesnika s PMR i TA, ali su rezultati epidemioloŔkih
studija kontradiktorni. U svrhu istraživanja ove povezanosti
nedavno je provedena nekolicina prospektivnih istraživanja. PoviŔen rizik malignih oboljenja u bolesnika
s PMR/TA nedvojbeno je utvrÄen u prvih 6 ā 12 mjeseci
od dijagnoze, a poslije se taj rizik gubi i izjednaÄava s
rizikom opÄe populacije. UoÄena je veÄa pojavnost karcinoma
urogenitalnog, limfatiÄkog, hematopoetskog i živÄanog
sustava. Kako se do dijagnoze PMR i TA dolazi āper
exclusionemā, a kliniÄka slika Äesto nije specifiÄna i može
nalikovati paraneoplastiÄkom sindromu, potrebna je vrlo
pažljiva kliniÄka evaluacija i pridržavanje klasifikacijskih
kriterija. Nužno je razmotriti sve Å”to diferencijalno dijagnostiÄki
dolazi u obzir, ukljuÄujuÄi malignitet, posebno
tijekom prve godine kliniÄkog praÄenja. UnatoÄ tome u
oko 20 % bolesnika s PMR/TA dolazi do naknadne revizije
dijagnoze u neku od upalnih reumatskih ili malignih
bolesti.Polymyalgia rheumatica (PMR) and giant cell arteritis
(GCA) are two common chronic inflammatory rheumatologic
disorders in adults aged over 50 years. These disorders
are closely related and commonly occur together. Classic
symptoms are bilateral pain, aching, and stiffness in the shoulders
and pelvic girdle, usually accompanied by elevated
inflammatory markers and anemia of chronic disease. The
hallmark of these two diseases is a good and quick response
to glucocorticoid therapy. An increased incidence of malignancy
has been observed in some autoimmune inflammatory
disorders. The mechanism of this association is poorly
understood, but is believed to be related to a dysregulation
of the immune system. Several case reports and case series
have suggested that an increased risk of malignancy also
exists in patients with GCA and PMR, but no clear association
has been proven due to conflicting data coming from
epidemiological studies. Recently, a few larger prospective
cohort studies were performed to explore this association.
An increased risk of a cancer diagnosis was found within the first 6-12 months after a PMR/GCA diagnosis. The data suggested
an excess of cancers of the genitourinary, lymphatic,
hematologic, and nervous systems. Beyond that period, the
risk of malignancy in PMR/GCA was only slightly elevated,
or even equal to the control population. As a diagnosis of
PMR and GCA is usually achieved āper exclusionemā, and
the clinical presentation is non-specific and may resemble
paraneoplastic syndrome, making an accurate diagnosis of
these disorders in the elderly population is essential. Clinicians
need to be aware of the possibility of alternative diagnoses,
including cancer. Thus, patients diagnosed with PMR
and GCA should be carefully monitored, especially in the
first year after the initial diagnosis, to exclude underlying
cancer. In up to 20% of cases of PMR/GCA the diagnosis is
subsequently revised to other inflammatory rheumatic disease
or malignant disease
ANTICOAGULANT THERAPY IN PATIENTS WITH PERMANENT ATRIAL FIBRILLATION ā EVIDENCE BASED MEDICINE AND CLINICAL PRACTICE
Cilj istraživanja bio je procijeniti usklaÄenost propisivanja tromboprofilaktiÄkog lijeÄenja u bolesnika s permanentnom atrijskom fibrilacijom (pAF) s kliniÄkim smjernicama Europskoga kardioloÅ”kog druÅ”tva. U prospektivno presjeÄno istraživanje susljedno su ukljuÄena 674 bolesnika (59% muÅ”karaca) otpuÅ”tenih s kardioloÅ”kog odjela s dijagnozom pAF. Težina tromboembolijskog (TE) rizika procijenjena je CHA2DS2-VASc-sustavom, a rizik od krvarenja HAS-BLED-sustavom. U skupinu velikog TE rizika klasificirano je 578 (86%), umjerenog 57 (8%), a malog 39 (6%) bolesnika. Tromboprofilaksa je primijenjena u 601 (89%) bolesnika: varfarin u 310 (46%), acetilsalicilna kiselina u 258 (38%), a klopidogrel u 33 (5%). Varfarin je propisan u 47% bolesnika velikog, 49% bolesnika umjerenog te u 26% bolesnika malog TE rizika (P=0,03), a acetilsalicilna kiselina u 39% bolesnika malog, 39% bolesnika umjerenog i 38% bolesnika velikog TE rizika (P=0,998). Acetilsalicilna kiselina (P<0,001) i varfarin (P=0,007) bili su znaÄajno ÄeÅ”Äe koriÅ”teni u skupini bolesnika s velikim rizikom od krvarenja, u kojoj je zabilježena jednaka uÄestalost propisivanja varfarina i acetilsalicilne kiseline (53% prema 47%; P=0,416). Dob Ā³75 godina bila je nezavisni prediktor neprimjenjivanja (OR 1,7; 95% CI 1,2ā2,4; P=0,003), a anamneza moždanog infarkta primjenjivanja varfarina (OR 0,47; 95% CI 0,29ā0,76;P=0,002). Prilikom propisivanja tromboprofilaktiÄkog lijeÄenja bolesnicima s pAF lijeÄnici se ne pridržavaju preporuÄenih smjernica. UnatoÄ nepostojanju kontraindikacija znaÄajan udio bolesnika s velikim TE rizikom nije dobio varfarin. Istodobno, varfarin je propisivan bolesnicima s malim TE rizikom Äime su nepotrebno izloženi neželjenim uÄincima antikoagulantnog lijeÄenja.Objective of study was to assess the concordance of the tromboprophylactic treatment in patients with permanent atrial fibrillation (pAF) with guidelines of the European Society of Cardiology. Prospective cross-sectional study consecutivelly included 674 patients (400 Å 59%Ä male) discharged from cardiology department with the diagnosis pAF. The thromboembolic risk (TE) has been established according to CHA2DS2-VASc score, whereas the bleeding risk has been assessed according to HAS-BLED score. 578 (86%) belonged to the group of high, 57 (8%) to the group of moderate, and 39 (6%) patients to the group of low TE risk. 601 (89%) patients received thromboprophylaxis: 310 (46%) warfarin, 258 (38%) acetylsalicylic acid, and 33 (5%) patients clopidogrel. Warfarin has been prescribed to 47% of patients with high, 49% of patients with moderate and to 26% of patients with low TE risk (P=0.03). Acetylsalicylic acid (ASA) has equally been prescribed to patients of all TE risk groups: low, moderate and high (39% vs. 39% vs. 38%; P=0.998). ASA (P<0.001) and warfarin (P=0.007) have been used more frequently in the group of patients with high bleeding risk, in which the same incidence of warfarin and ASA administration has been registered (53% vs. 47%; P=0.416). Age Ā³75 has been an independent predictor of non-administration (OR 1.7; 95% CI 1.2ā2.4; P=0.003), whereas the history of stroke was for warfarin administration (OR 0.47; 95% CI 0.29ā0.76; P=0.002). In prescribing thromboprophylaxis to patients with pAF, cardiologists do not observe the recommended clinical guidelines. Despite nonexistence of contraindications, a significant number of patients with high TE risk has not been administered warfarin. At the same time, warfarin has been administered to the patients with low TE risk, exposing them unnecessarily to the undesired effect of anticoagulant treatment