The aim of this paper is to publish and place in an art-historical context two silver wall candelabra with busts of classical antique figures surrounded by intertwined stylized acanthus leaves. The ...candelabra are kept in the Franciscan convent of Trsat. They were last documented in a photo-documentary campaign by Artur Schneider during the 1930s, and in 1974 they were added to the culturalheritage list as part of the convent's inventory. It is a very valuable set of silver wall candelabra, donated to the Franciscan convent of Trsat in 1693 by the Holy Roman Emperor Leopold I Habsburg (1658-1705). The author refers to the written sources confirming the commission of the candelabra and analyses the evolution of their peculiar typology. In their design and iconographic programme, judging by the various analogies and graphic models, they corresponded to the production of Augsburg goldsmiths. This hypothesis is supported by the hallmark of the city of Augsburg and another one indicating goldsmith Antoni Grill I, documented in that art centre in the period from 1668-1700.
Studies show an increasing importance of intangible assets (hereinafter IA) and a positive relationship between IA and company performance. The purpose of this paper is to analyse the importance of ...IA for Croatian and Slovene hotel companies and to find out whether companies with a higher share of intangibles are also more profitable. The analysis is based on publicly available financial statements for the five-year period, from 2011 to 2015. The results show that the average share of IA presented in the balance sheets of the analysed hotel companies is low in both countries. Moreover, we could not find a statistically significant relationship between the share of IA and the selected financial performance indicators. The results of our study show that despite the emphasised importance of IA in literature, the publicly available financial data of the selected hotel companies provides very limited information on IA for external stakeholders.
The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small and Medium-sized Entities (SMEs), which represent 99.8% of all Slovene ...enterprises. The paper examines the most important legal bases for external financial reporting of SMEs, rules in national accounting standards and their close linkage with taxation. The paper highlights how Slovenia adopted the relevant European Union (EU) Directives and emphasizes the particularities of the Slovenian environment that demonstrate diversity at the international level. The paper raises issues concerning lenient requirements on accounting practitioners’ qualifications and a lack of supervision of financial statements. We then provide a literature review of relevant studies in the field of financial and management accounting. The financial accounting literature seems to be more developed than that of management accounting. Studies reviewed in this paper mainly focused on the link between financial accounting and taxation, indicating that the use of accounting discretion is motivated by the effort to minimize taxation.
The paper deals with the estimation of weighted average cost of capital (WACC) for regulated industries in developing financial markets from the perspective of the current financial-economic crisis. ...In current financial market situation some evident changes have occurred: risk-free rates in solid and developed financial markets (e. g. USA, Germany) have fallen, but due to increased market volatility, the risk premiums have increased. The latter is especially evident in transition economies where the amplitude of market volatility is extremely high. In such circumstances, there is a question of how to calculate WACC properly. WACC is an important measure in financial management decisions and in our case, business regulation. We argue in the paper that the most accurate method for calculating WACC is the estimation of the long-term WACC, which takes into consideration a long-term stable yield of capital and not the current market conditions. Following this, we propose some solutions that could be used for calculating WACC for regulated industries on the developing financial markets in times of market uncertainty. As an example, we present an estimation of the capital cost for a selected Slovenian company, which operates in the regulated industry of electric distribution.
U prilogu se objavljuju i u povijesno umjetnički kontekst stavljaju dva srebrna zidna svijećnjaka s poprsjima antičkih figura uokvirenih prepletima stiliziranog akantusovog lišća, a koji se čuvaju u ...franjevačkom su samostanu na Trsatu. Posljednji su put svijećnjaci snimljeni prilikom fotodokumentacijske kampanje Artura Schneidera tijekom četvrtog desetljeća 20. stoljeća, a 1974. godine su registrirani kao kulturno dobro u sklopu inventara franjevačkog samostana. Riječ je o vrijednom kompletu srebrnih zidnih svijećnjaka koje je 1693. godine trsatskom samostanu darovao car Svetog rimskog carstva njemačkoga naroda Leopold I. Habsburg (1658.-1705.). U radu se donose izvori kojima se potvrđuje naručitelj svijećnjaka te se analizira nastanak njihove specifične tipologije. Oni se prema načinu oblikovanja i ikonografskoj shemi, a putem sličnih komparativnih primjera, kao i grafičkih predložaka, smještaju u augsburški zlatarski krug. Teza se potvrđuje i zlatarskim žigom grada Augsburga te drugim utisnutim žigom koji upućuje na zlatara Antonija Grilla I., dokumentiranog u tom umjetničkom centru od 1668. do 1700. godine.
The medieval parish church of St. George in Lovran was being continuously enlarged and renewed in the period between 17th and 19th centuries. These reconstructions resulted in the ordering of several ...new altars adorned with paintings but also furnished with liturgical silverware. Among approximately ten objects that have been preserved in the parish church, the hitherto unpublished monstrance and chalice stand out by their quality. The monstrance is a typical late Gothic product: it has a rectangular glass vessel surmounted with a rich architectural decoration. It was made in the 16th century but it was rather heavily renovated in the 19th century. The unpublished neoclassical chalice dating in the 19th century has a base adorned with three fi gures of the personalities from the Old Testament. This characteristic connects it with the similar objects from Dubrovnik and Drvenik.
The medieval parish church of St. George in Lovran was being continuously enlarged and renewed in the period between 17th and 19th centuries. These reconstructions resulted in the ordering of several ...new altars adorned with paintings but also furnished with liturgical silverware.Among approximately ten objects that have been preserved in the parish church, the hitherto unpublished monstrance and chalice stand out by their quality. The monstrance is a typical late Gothic product: it has a rectangular glass vessel surmounted with a rich architectural decoration.It was made in the 16th century but it was rather heavily renovated in the 19th century. The unpublished neoclassical chalice dating in the 19th century has a base adorned with three figures of the personalities from the Old Testament.This characteristic connects it with the similar objects from Dubrovnik and Drvenik.
In the first part of the paper an overview of the construction of the parish church of St George in Lovran is presented. The oldest document connected to the altars is the testament of the Lovran ...parson Raden dating in 1410. More substantial is the Quaderna capituli Lovranensis. The most valuable data can be found in the manuscript of Francesco Bartiroma’s pastoral visit. He was the general vicar and of the bishop of Pula, Alvise Marcello (1653- 1661). Several decades later, the parish church was visited by Johann Weichard Valvasor. In the second part of the manuscript, the wooden and marble altars from the church are presented. An unattributed altarpiece depicting St. Anthony of Padua is being added to the artistic oeuvre of Francesco Potenza, a Venetian painter. The carved wooden font cover is being connected to the workshop of Mihovil Zierer. According to the newly discovered data, all the preserved altars in the parish church of St. George in Lovran were being repeatedly altered during the past.
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