Državna revizija je neizostavan dio demokratskog sustava te predstavlja mehanizam za jačanje odgovornog, transparentnog i pouzdanog nadzora nad javnim rashodima. Državna revizija se obavlja za račun ...i u ime države, a državni revizori igraju ključnu ulogu kao neovisni i kompetentni stručnjaci. U Hrvatskoj, institucija koja istražuje jesu li javna sredstva upotrijebljena na učinkovit i djelotvoran način je Državni ured za reviziju. Državni ured za reviziju objavljuje strateški plan prema kojem obavlja reviziju subjekata državne revizije (jedinice državnog sektora, jedinica lokalne samouprave i uprave, pravni subjekti koji se u cijelosti financiraju iz proračuna ili su u većinskom vlasništvu države ili jedinica lokalne samouprave ili uprave). Tako je, prema strateškom planu, provedena državna revizija 75 lokalnih jedinica (20 županija i Grad Zagreb, 28 gradova, 26 općina) u 2018. godini. Predmet revizije su bili financijski izvještaji i usklađenost poslovanja, a predmet ovog rada je analiza rezultata provedbe državne revizije lokalnih jedinica. Revizijom su uočene brojne nepravilnosti i propusti na području planiranja i izvršenja proračuna, računovodstvenog poslovanja i financijskog izvještavanja, prihoda i potraživanja, rashoda i obveza, javne nabave te imovine i drugih područja koje su rezultirale modificiranim mišljenjem. Rezultati istraživanja pokazuju da se revizijska mišljenja razlikuju s obzirom na vrstu lokalnih jedinica. U konačnici, rezultati su pokazali da državna revizija utječe na poslovanje lokalnih jedinica, na njihovu transparentnost i učinkovitost, s obzirom na to da lokalne jedinice provedu date preporuke državnih revizora iz prethodnih razdoblja.
State audit is an indispensable part of the democratic system and represents a mechanism for strengthening responsible, transparent and reliable control over public expenditures. The state audit is ...performed for the account and on behalf of the state, and state auditors play a key role as independent and competent experts. In Croatia, the institution that investigates whether public funds have been used in an efficient and effective manner is the State Audit Office. The State Audit Office publishes a strategic plan according to which it audits state audit entities (public sector units, local self-government and administration units, legal entities that are fully financed from the budget or are majority owned by the state or local self-government or administration units). Thus, according to the strategic plan, a state audit of 75 local units (20 counties and the City of Zagreb, 28 cities, 26 municipalities) was conducted in 2018. The subject of the audit was the financial statements and compliance of operations, and the subject of this paper is the analysis of the results of the implementation of the state audit of local units. The audit identified a number of irregularities and omissions in the areas of budget planning and execution, accounting and financial reporting, revenues and receivables, expenditures and liabilities, public procurement and assets and other areas that resulted with modified opinion. The results of the research show that audit opinions differ depending on the type of local units. Ultimately, the results showed that the state audit affects the operations of local units, their transparency and productivity, given that local units implement the given recommendations of state auditors from previous periods.
Aim To assess the uptake of the Croatian National Breast Cancer Screening Program from 2006 to 2016. Methods The Croatian National Breast Cancer Screening Program, a biennial program targeting women ...aged 5069, started in October 2006. From 2006 to 2016, four cycles were completed. One cycle lasted two years, with the exception of the first cycle, which lasted three years. To determine the number of detected cancers in each cycle, the screening program data were merged with the data of the Croatian National Cancer Registry. Our results were compared with the reference values from the European guidelines for quality assurance in breast cancer screening and diagnosis. Results Around 150 000 mammography exams were performed every year. The response rates for cycle 1, cycle 2, cycle 3, and cycle 4 were 63%, 57%, 60%, and 59%, respectively. Further assessment rate was 6.5%. Breast cancer was identified in 5583 women, with 4.8 cancers detected per 1000 mammography exams. Conclusion The National Breast Cancer Screening Program in Croatia reached a substantial proportion of the target group. Yet, additional efforts are needed to reach at least 70% of the target population.
Celotno besedilo
Dostopno za:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
After the outbreak in China in the year 2019, severe acute respiratory syndrome Coronavirus 2 (SARS-CoV-2) quickly spread around the world causing a protracted pandemic. Approximately one-third of ...infections appear to be asymptomatic. Symptomatic disease is characterized primarily by symptoms of respiratory tract infection of varying severity. But Coronavirus Disease 2019 (COVID-19) is much more than an acute respiratory disease because SARS-CoV-2 affects many organs inducing a vast number of symptoms such as cardiovascular, neurological, gastrointestinal, dermatological, with numerous complications. Short and long-term effects of infection, severe ones, and especially mild forms of the disease which affect a huge number of patients need to be further investigated. Laboratory medicine has a crucial role in early diagnosis of the disease, recognition of the patients who need hospital care, and close monitoring of hospitalized patients to timely identify associated clinical complications as well as follow-up of patients with long-term COVID-19.
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