Abstract Background Export activities represent one of the prerequisites for the growth and development of economies. In combination with new digital technologies, they create a sustainable advantage ...and competitiveness in the market. Objectives The focus of this research was to determine whether there is a significant difference and connection between the absorptive capacity of accepting new technologies and its influence on financial performance in the domestic and foreign markets. Methods /Approach The relationship between the absorptive capacity of the application of new technologies and its influence on financial performance was investigated in a sample of Croatian companies. Structural equation modelling was used to investigate the relationship between absorptive capacity and financial performance. Results The results of the research confirm a statistically significant relationship between the absorptive capacity of accepting new technologies and its influence on the financial performance of export companies. Conclusion The analysis revealed that absorptive capacity significantly impacts the financial performance of Croatian export companies, with a stronger influence observed in foreign markets compared to domestic ones. These findings suggest that investing in the ability to absorb and apply new technologies is crucial for enhancing financial outcomes, particularly in the global marketplace.
Današnje globalno tržište koje je pod utjecajem stalnih i neočekivanih promjena diktira i stvara nove trendove u poslovanju izvozno orijentiranih poduzeća. Širenjem tržišta povećava se broj dionika ...tržišta pogotovo kod izvozno orijentiranih poduzeća koji uvelike utječu na njihovu poslovnu uspješnost. Globalizacijom i internacionalizacijom uvjetovan je ubrzani i konstantni razvoj suvremenih informacijsko – komunikacijskih tehnologija (ICT), osobito društvenih medija kao jednog od alata koji danas predstavljaju jedan od ključnih determinanti uspjeha i održivosti poslovanja na globalnom tržištu. Kako bi se istražio odnos dionika i izvoznih poduzeća Republike Hrvatske s aspekta korištenja novih tehnologija (društveni mediji) provedeno je istraživanje na području šest županija sjeverozapadne i središnje regije Republike Hrvatske, Krapinsko-Zagorska, Varaždinska, Koprivničko-Križevačka, Bjelovarsko-Bilogorska, Virovitičko-Podravska i Međimurska županija, s posebnim osvrtom na Koprivničko – Križevačku županiju.
The aim of this research was to predict the success of the performance of advanced ski elements based on the level of performance of basic ski elements, with the ultimate purpose of improving ...training programmes for alpine ski beginners. The sample of participants consisted of 250 students of the Faculty of Kinesiology University of Zagreb who attended their mandatory classes of the university study subject of Skiing in the academic year 2021/22. The sample of variables consisted of the grades the students earned for their performance of four exam elements, two basic ski elements and the other two belonging to the advanced ski elements group. The basic ski elements were uphill turn (UT), for which the mean of two grades was taken for further analysis due to its performance to both sides – left and right, and snowplough turn (SPT). Advanced ski elements were parallel turn (PT) and short turn (ST). Besides descriptive statistics for each variable, two ordinal logistic regression models were constructed for determining the relationship between the performance of short turn based on the level of performance of snowplough turn, on the one hand, and on the other, between the performance of parallel turn based on the performance of uphill turn. The results of the first ordinal logistic regression analysis (short turn performance based on snowplough performance) showed the existence of a statistically significant linear association of the two ski elements performance (b=2.15, SE=0.72, p=.03). Similar results were obtained in the second ordinal logistic regression analysis for the other pair of ski elements (parallel turn performance based on uphill turn performance): b=2.36, SE=0.24, p<.001. Well acquired dynamic motor stereotypes, reflected in good performance of basic ski elements, are the basis for good performance of advanced ski elements, therefore skipping any step in the teaching process based on progression could have a negative impact on achieving the desired goals.
Abstract Background Digital advertising and the amount of money spent on influencer marketing increases every year. Nowadays, it has become one of the most profitable ways to promote products and ...services and increase a company’s profit through an endorsement on social media networks. Objectives This paper explores the parallel mediating effect of brand awareness and influencer credibility between sponsorship disclosure and purchase intention among the Generation Z. Methods/Approach We used a convenience sample method and used regression analysis to test the parallel mediator effect. Results Findings of the research indicate that the direct influence of sponsorship disclosure on purchase intention is non-significant. However, this relation is significant when mediated by brand awareness and influencer credibility. Conclusions The contribution of the research adds to the new knowledge in the field of influencer marketing and gives practical implications for brand managers who want to influence customers to buy.
Doing business in the market today is unthinkable without new and modern technology, which is one of the key resources by which companies achieve a sustainable competitive advantage. Digitalization ...and digital transformation of business includes a number of information and communication technologies (ICT) that are built into business processes and which make it easier for management to do business but also ensure market recognition. Globalization of business affects the expansion and easier access to markets, whereby the management of the company must find new ways and methods of doing business, where the digital transformation of business and new digital and information-communication technologies have an effect on growth and competitive advantage. The ability of an organization to transform its business towards digitalization and application of new digital technologies largely depends on the management of the company and a clear digital strategy as an integral part of the corporate business strategy. In order to investigate the impact of constant and rapid development of digital technologies on the management of the company from the aspect of its acceptance and integration within the company's strategy, a survey was conducted in the territory of the Republic of Croatia and Croatian export companies (micro, small, medium and large) were included in the survey.
Information and communication and digital technologies provide numerous opportunities for companies so that companies can operate more easily and efficiently globally and, due to new technologies, ...gain a competitive advantage. New trends and technologies are creating great pressure in the market and companies are forced to look for new, faster and more efficient ways and models of doing business. Markets dictate the pace and are becoming more digital precisely due to technology that is advancing and evolving rapidly. With new technology, knowledge and innovations are the key factors to success. Many companies today are defined and described as knowledge companies that accumulate and develop existing knowledge but also adopt new. The aim of this paper was to explore and examine the ability of the organization to absorb knowledge (absorptive capacity) as the key factor in the process of acceptance of new technologies. The research was conducted in the Republic of Croatia and Croatian export companies (micro, small, medium and large) were included in the research. The research hypothesis "Technological dynamics of new technologies affect the absorptive capacity of acceptance of new technologies in export companies of the Republic of Croatia" was confirmed through conducted research. The research has proven that absorptive capacity plays a major role in the context of an organization’s ability to recognize, acquire, transform, and use new knowledge and new technologies.
In order to meet the needs and requirements of visitors in tourist destinations related to modes of transport, the offer in tourist destinations must satisfy travel habits. The introduction of the ...MaaS (Mobility as a Service) concept is reflected in the reduction of dependence on private cars. The main objectives of this paper are (1) to explore the MaaS concept, awareness about the concept, its importance and benefits in general and related to tourism in the Republic of Croatia; and (2) to explore the connection between a multimodal mindset about mobility concepts on the very concept of MaaS under the influence of satisfaction using mobility-related applications in tourism. The results of the research confirm a statistically significant relationship between a multimodal mindset (way of thinking) and the MaaS service in the function of tourism, and that relationship is mediated by the satisfaction with the use of mobility-related applications, but also the lack of awareness about the concept itself.
The aim of this research was to examine the connection of body mass index of eighth grade students and their results in motor abilities test, with the purpose of gaining insight in which tests is ...that connection more or less expressed, or there isn’t any. The sample of subjects consisted of 66 male and 64 female students from four elementary schools from the Varaždin city area, who attended eighth grade in the school year of 2018/2019 For data analysis, the results of the final testing of motor abilities were used. The sample of variables consisted of six motor tests and two anthropometrical measures, student’s age and their body mass index. For all 10 variables the basic descriptive parameters were calculated (arithmetic mean, standard deviation, minimum and maximum), both for female and male students. Further data processing was done by linear regression analysis – 6 x regression analysis for each motor ability. The results of the regression analysis in male students showed statistically significant connection of body mass index and four variables (standing long jump, shuttle run with carrying objects, sit and reach and pull-up hold), while in female students the connection was significant only in two variables (standing long jump and pull-up hold). Overweight and obesity of children and adolescents is a growing phenomenon all over the world. Motor abilities are an important indicator of physical activity and one of the possible indicators of the level of fitness. Overweight and obesity, as well as underweight, negatively influence the condition and development of motor abilities, and the role of Physical education classes are of great importance in prevention and promotion of healthy living habits of students.
Cilj ovog istraživanja bio je utvrditi povezanost indeksa tjelesne mase učenika osmih razreda sa rezultatima u testovima motoričkih sposobnosti. Svrha istraživanja je dobivanje uvida u kojim je ...testovima ta povezanost više, odnosno manje izražena, ili povezanosti nema. Uzorak ispitanika činilo je 66 učenika i 64 učenice iz četiri osnovne škole sa područja grada Varaždina koji su polazili 8. razred školske godine 2018./2019. Za potrebe istraživanja korišteni su rezultati finalnih provjeravanja motoričkih sposobnosti u 8. razredima šk.god. 2018./2019. Uzorak varijabli činilo je njih deset: 6 motoričkih, 2 antropometrijske, dob učenika i indeks tjelesne mase. Za svih 10 varijabli izračunati su osnovni parametri deskriptivne statistike (aritmetička sredina, standardna devijacija, minimalna i maksimalna vrijednost), posebno za učenike te učenice. Daljnja obrada podataka učinjena je pomoću regresijske analize - 6x linearna regresija za svaku varijablu (motoričku sposobnost) posebno. Rezultati regresijske analize kod učenika pokazali su statistički značajnu povezanost indeksa tjelesne mase i četiri varijable (skok u dalj s mjesta, prenošenje pretrčavanjem, pretklon raznožno i izdržaj u visu zgibom), dok se kod učenica statistička značajnost očitovala u samo dvije (skok u dalj s mjesta i izdržaj u visu zgibom). Pretilost i prekomjerna tjelesna težina djece i adolescenata rastuća su pojava u cijelom svijetu. Motoričke sposobnosti jedan su od važnih pokazatelja bavljenja tjelesnim aktivnostima te jedan od mogućih pokazatelja razine tjelesne kondicije. Prekomjerna tjelesna težina negativno utječe na stanje i razvoj motoričkih sposobnosti te je utjecaj tjelesne i zdravstvene kulture od iznimnog značaja u prevenciji i promociji zdravih životnih navika učenika.
Accounting and Tax Regulation of Cryptocurrencies Martinčević, Ivana; Sesar, Vesna; Buntak, Krešimir ...
Interdisciplinary Description of Complex Systems,
10/2022, Letnik:
20, Številka:
5
Journal Article, Paper
Recenzirano
Odprti dostop
The digital age creates new concepts, methods, and rules that are affecting the accounting process which presents new challenges in accounting practice. One of the most significant changes and ...innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Cryptocurrencies and transactions with cryptocurrencies are frequent appearances in todayʼs modern business but are not fully regulated. Accounting and tax treatment in the Republic of Croatia and other European Union countries but also beyond is not fully established and adjusted for doing business with cryptocurrencies. Due to the mentioned lack, cryptocurrencies and their transactions require strict regulation and adjustment operations. This article aims to investigate the development of cryptocurrencies and their involvement in the financial industry and business environment, with a focus on the accounting and tax treatment of cryptocurrencies within the accounting profession. Cryptocurrencies are rapidly developing on a daily basis and pose a significant challenge to the financial industry and especially their regulation within the accounting profession. A systematic literature review was undertaken to provide an overview of the related area of cryptocurrencies and their accounting and tax treatment. The terms (“cryptocurrency”) and (“accounting” OR “tax”) were used to collect data. The papers were reviewed to investigate whether a cryptocurrency control system has been established from an accounting and tax point of view and whether it functions as such but also its impact on the financial industry. Results indicate that the main problem that arises around the concept of cryptocurrencies and their accounting and tax treatment is insufficient regulation and inconsistencies in the implementation, monitoring, and evaluation of cryptocurrencies in the field of accounting at the local but also global levels.
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