Accounting Business Knowledge for Successful Employment Roška, Vlasta; Sesar, Vesna; Martinčević, Ivana
Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (Online),
10/2018, Letnik:
4, Številka:
1
Web Resource
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Accounting challenges in modern business conditions grow everyday due to that market demands and grow on a daily basis as well as the needs of management for the information’s necessary to make ...business decisions. Accounting education is not only important for accounting profession but should be significant for all other activities such as software engineers, technical engineers or managers. Accounting does not mean just entry business events but include understanding of financial statements, tax systems and controlling. The main aim of this paper is to examine if students of other non-economic professions are aware of the importance of accounting, taxation and controlling in their education, or can they recognize their significance in future business or private life. Statistical data processing, obtained by questionnaires of University North students, was done in SPSS. The paper has proved information’s that today’s students start to become aware of the importance of accounting, taxation and controlling as the essential skills of the general culture to improve they business and private life. Maybe the implementation of this part of education will help young educated staff to stay in Croatia and find the part of foreign dream at home.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License .
Strategic controlling has become an imperative in business planning and determining company’s long-term goals. Companies use different managerial tools in their planning process in order to determine ...possible threats and opportunities in their business environment. The goal of the paper is to present a case study of one pharmaceutical Croatian company using the model INDUSTRUCT, which is utilized for analysing industrial environment, which is, develop based on the Porter's five forces model. Although recent research results show that companies in Croatia use more often operational tools in their business rather than strategic tools this model shows the simplicity of its use and easiness of analyse. Focus of the research is highly competitive rivalry in pharmaceutical industry characterized with the big threats from supplier, buyers, substitutes, as well as newcomers. In such highly competitive industry, companies must constantly rethink their strategies and use tools that will help them detect threats and opportunities hiding in their environment.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License .
Cilj je svakog poduzeća ostvariti profit i time prije svega zadovoljiti dioničare, a potom i ostale zainteresirane strane. Da bi se to ostvarilo potrebno je podići kvalitetu upravljanja poduzećem. ...Stoga se treba usmjeriti na upravljanje svih oblika imovine poduzeća kako bi se otkrila mjesta u poduzeću koja su moguće skriveni potencijali, ali i mogući generatori troška. Menadžeri primjenom DuPont sustava pokazatelja dobivaju stvarne informacije koliko se imovina efektivno i efikasno koristi u poduzeću. Uvidom u stanje poslovanja tvrtke menadžer može racionalnije upravljati imovinom i donositi kvalitetne odluke. Cilj rada je ukazati na važnost primjene DuPont sustava pokazatelja u menadžerskom odlučivanju kao ključa za daljnje planiranje i upravljanje.
Radno mjesto je ekonomsko-tehnička cjelina u procesu proizvodnje. Elementi su radnik, prostor za rad, oprema i stroj. Kreiranje radnog mjesta zahtijeva dobru pripremu. U kreiranju pomažu pravila ...optimalne organizacije radnog mjesta. Kod oblikovanja radnog mjesta se primjenjuju tehnička i tehnološka znanja. Analizom radnog mjesta dobivamo odgovore na neka vrlo važna pitanja te samim time dobivamo opis i zahtjeve radnog mjesta. Analiza se postiže na više načina: promatranjem, vođenjem individualnih razgovora, ispunjavanjem upitnika, grupnim razgovorima ili vođenjem dnevnika. Time dobivamo temelj za npr. određivanje visine plaće, odgovarajućeg radnika za pojedino radno mjesto i dr.
Managing and optimizing the costs is the key aspect of affecting the competition and keeping a sustainable business of a company in modern business conditions. Managing the expenses in a quality way ...is a feature of successful organizations as well as of educated and motivated management. This is especially true when it has a function of managing the crisis situation or a preventive approach by avoiding it. In that context, two approaches (methods) of cost management policies will be analyzed. One policy is the policy of »cost cutting« that has the function of improvement and sustainable business. The other policy is a zero-level budgeting with the purpose of preventing and optimizing the process of cost cutting which is offten primarly being used in a crisis management.
Authors of earlier studies examined the epidemiological characteristics of certain eye diseases: age-related macular degeneration (AMD), refractive errors and glaucoma in the area of ...Primorsho-goranska County (the island of Rab, Novi Vinodolshi and Delnice). It was found that the occurrence of AMD is most common on the island of Rab, followed by Novi Vinodolski and it is least common in Gorshi Kotar. This fact is associated with the intensity of solar radiation in the UV-A and UV-B fields. The highest percentage of the occurrence of glaucoma was also identified on the island of Rab. In comparison to this study, it was found that in the karst area of Opatija (Mune, Brgud, Zejane, Bresca, Zvonece, Pasjak, Sapjane and Zaluki) there is a very high incidence of glaucoma (27% suspected and 7% diagnosed glaucoma) within the indigenous population. Glaucoma does not appear among children whose parents migrated to the karst area of Opatija. Refractive errors are far less common among children of indigenous population than among the children whose parents migrated to this area. The occurrence ofAMD was not found in any child that was born and lives in this area, regardless of whether their parents are indigenous or not. This statement is very important because it confirms author's earlier statement which claims that at low exposure to solar UV-A and UV-B there is no occurrence of AMD.
To asses prevalence of essential arterial hypertension in family members of soldiers killed in 1992-1995 war in Bosnia and Herzegovina.
The study enrolled 1144 subjects who lost a family member in ...the war and 582 of their close neighbors who experienced no such loss. Data on their medical history and habits were collected, and their blood pressure was recorded in 1996 and 2003. Arterial hypertension was defined as systolic blood pressure > or =140 mm Hg (> or =130 mm Hg in patients with diabetes mellitus), or diastolic blood pressure > or =90 mm Hg (> or =80 mm Hg in patients with diabetes mellitus), or taking antihypertensive therapy. Additional laboratory and clinical tests were performed in subjects with hypertension.
The prevalence of hypertension at both time points was higher in the group with a killed family member than in the group without the loss (55.1% vs 42.1%, P<0.001 in 1996, and 50.7% vs 39.0%, P<0.001 in 2003, respectively). However, there was also a significant decrease in the prevalence of hypertension in the group with the loss in 2003 (P<0.001), but not in group without the loss. Posttraumatic stress disorder (PTSD), smoking, and alcohol consumption were more prevalent in the group with a killed family member, but not cholesterol and triglyceride blood concentrations. In both groups, hypertension was more prevalent in subjects with PTSD and smoking or drinking habit. Proportion of subjects with hypertension who smoked and used alcohol was similar in both groups. Proportion of subjects with hypertension who did not smoke or drink was higher in the group with the loss (51.1% vs 36.7%, P<0.001; 46.2% vs 35.0%, P=0.006; respectively).
This study showed higher prevalence of hypertension in family members of killed soldiers, regardless of the presence of other cardiovascular risk factors. Only the stress of mourning was associated with higher prevalence of hypertension. Over time, proportion of hypertensive subjects with the loss decreased in the group with a killed family member, further suggesting that at least a part of their hypertension might have been of psychological origin.
Authors of earlier studies examined the epidemiological characteristics of certain eye diseases: age-related macular
degeneration (AMD), refractive errors and glaucoma in the area of ...Primorsko-goranska County (the island of Rab, Novi
Vinodolski and Delnice). It was found that the occurrence of AMD is most common on the island of Rab, followed by Novi
Vinodolski and it is least common in Gorski Kotar. This fact is associated with the intensity of solar radiation in the UV-A
and UV-B fi elds. The highest percentage of the occurrence of glaucoma was also identifi ed on the island of Rab. In comparison
to this study, it was found that in the karst area of Opatija (Mune, Brgud, Žejane, Brešca, Zvoneće, Pasjak,
Šapjane and Zaluki) there is a very high incidence of glaucoma (27% suspected and 7% diagnosed glaucoma) within the
indigenous population. Glaucoma does not appear among children whose parents migrated to the karst area of Opatija.
Refractive errors are far less common among children of indigenous population than among the children whose parents
migrated to this area. The occurrence of AMD was not found in any child that was born and lives in this area, regardless
of whether their parents are indigenous or not. This statement is very important because it confi rms author’s earlier statement
which claims that at low exposure to solar UV-A and UV-B there is no occurrence of AMD.
Aim: To asses prevalence of essential arterial hypertension in family members of soldiers killed in 1992-1995 war in Bosnia and Herzegovina.
Methods: The study enrolled 1144 subjects who lost a ...family member in the war and 582 of their close neighbors who experienced no such loss. Data on their medical history and habits were collected, and their blood pressure was recorded in 1996 and 2003. Arterial hypertension was defined as systolic blood pressure ≥140 mm Hg (≥130 mm Hg in patients with diabetes mellitus), or diastolic blood pressure ≥90 mm Hg (≥80 mm Hg in patients with diabetes mellitus), or taking antihypertensive therapy. Additional laboratory and clinical tests were performed in subjects with hypertension.
Results: The prevalence of hypertension at both time points was higher in the group with a killed family member than in the group without the loss (55.1% vs 42.1%, P<0.001 in 1996, and 50.7% vs 39.0%, P<0.001 in 2003, respectively). However, there was also a significant decrease in the prevalence of hypertension in the group with the loss in 2003 (P<0.001), but not in group without the loss. Posttraumatic stress disorder (PTSD), smoking, and alcohol consumption were more prevalent in the group with a killed family member, but not cholesterol and triglyceride blood concentrations. In both groups, hypertension was more prevalent in subjects with PTSD and smoking or drinking habit. Proportion of subjects with hypertension who smoked and used alcohol was similar in both groups. Proportion of subjects with hypertension who did not smoke or drink was higher in the group with the loss (51.1% vs 36.7%, P<0.001; 46.2% vs 35.0%, P=0.006, respectively).
Conclusion: This study showed higher prevalence of hypertension in family members of killed soldiers, regardless of the presence of other cardiovascular risk factors. Only the stress of mourning was associated with higher prevalence of hypertension. Over time, proportion of hypertensive subjects with the loss decreased in the group with killed family member, further suggesting that at least a part of their hypertension might have been of psychological origin.
