We are in front of new elections to be held in this autumn.Political parties, independent lists and candidates should have a huge quantity of money for their propaganda activities and they will start collecting it from their members and sympathisers. Companies are the most engaged with financial supporting of parties and candidates. The author deals in the article with the criteria of the permitted funding of political parties and the limits of such funding; he writes about the persons who make such decisions, the tax position of the granted financial supports, and the method of the book entries of such supports, etc.
Autor: Dr. sc. Vlado BRKANIĆ, ovl. rač. i ovl. rev.
During recent few years, leasing has become ever more important financial instrument. It is most represented with passenger cars, vessels and business premises. Leasing is a specific transaction that, dependent on contractual provisions, can have the characteristic of ordinary rental relations (operating leasing) or of purchase-sale (financial leasing). The article deals with the characteristics and differences between particular categories of leasing, and the method of book records with individual types of leasing, as well as their tax positions.
A new school and academic year starts, and certain amounts for purpose of education can be granted tax free according to tax regulations. Those amounts can be granted to students and pupils, and they are paid out as an aid for studying under the name of scholarships. There are several types of scholarships. The author deals with the conditions to be fulfilled by the payers with the payment of tax free scholarship and the occasions when one can pay tuition fee for secondary schools, colleges or faculties.
Warehousing of a third party’s goods has been regulated by means of the provisions of the Code of Obligations and it covers the receipt of the goods, their keeping, subject to their being returned to the party which gave them for keeping/warehousing at the own request, and under the condition that the party to have the goods ware housed, pays the warehousing fee.The article deals with the issue of book records for the warehousing of the wheat in the third party’s silos, i.e. with the warehousing of someone else’s wheat. That issue is especially emphasised when ware housing services fee is collected in kind in wheat, and the funds are obtained by the sales of the wheat on commission. The author pays especial attention to the issue of exchanging wheat for flour and the book changes connected with such business events.
In present business conditions, the quality concept has become too narrow and psychologically insufficiently motivating, and was replaced by the concept of business excellence.That term offers wider frames of development and application in the process of the improvement of business success. Business excellence is measured by means of financial and non-financial indicators with much larger emphasis on non-financial indicators. Information sources for the measurement are found in financial accounting, creative accounting, management accounting; at the market and surroundings.The author offers a detailed description of information necessary for the evaluation of entrepreneurs’ business excellence. He, further, describes the models of performance measurements, the models of business excellence measurement, and others.
The article deals with economic determinants of related parties. That issue is regulated in the Accounting Standard, IAS 24 that has certain requirements with respect to disclosing some elements of the transactions. IAS 24, either revised or non-revised, does not define the values; it only requests disclosing of the relations among related parties. The author describes several practical situations that can appear with related parties as well as their disclosing. The disclosing of such information is usually practiced in the notes which are the component part of the set of financial statements. The disclosing of such data is considered essential due to the possibility that the balance sheet or the profit and loss account can contain the items that are the result of the relations with related parties, referring either to completed transactions or to some open items.
"Krivotvoritelji u tvrtkama i na tržištu imaju lagan posao. Zahvaljujući pravilima obračunavanja prema međunarodnim standardima bilanciranja vrlo se jednostavno može manipulirati završnim računima". To su uvodne riječi Thomasa Stölzela, autora članka objavljenog u njemačkom časopisu Wirtschaft Woche br. 26/07. iz kojega prenosimo dvojbe koje muče i njemačke kolege glede primjene MRS-ova. U nas je rijetkost je da se netko o Međunarodnim standardima financijskog izvješćivanja izjašnjava negativno. Pročitajte i prosudite jesu li u pravu ili su to samo priče konzervativnih knjigovođa. U članku se neizravno kritizira metoda udjela putem koje se usklađeni (otpisani) udjeli gube iz bilance, što je bitna razlika od onog što je upisano u sudskom registru ili u knjizi dionica (udjela). U osnovi se kritizira primjena načela fer vrijednost. Vrijednosno usklađivanje udjela
The rights from health insurance of employees in case of an injury at work and occupational disease have been regulated by means of the Law on Health Insurance of the Health Protection at Work. The article describes the procedure of sick leave and occupational disease compensation accounting for employees. The article also describes the regulations applied in that respect in the year of 2007.
Autor: Lucija TURKOVIĆ-JARŽA, dipl. oec. i ovl. rač.
All the country members of EU, as well as country candidates, shall have to include the requirements of the Directive 2006/43/ES of European Parliament and the Council of 17 May 2006 on compulsory audits of annual and consolidated financial statements (the Directive no.2006/43/ES) into their legislations. The regulation of public control will certainly be for the most of the countries one of the most important and the most demanding tasks at the territory of the introduction of the regulations of the Directive 2006/43/ES. Besides presenting the main characteristics of the Directive, this article presents also the proposal of a possible regulation of the Slovenian modelof public control.
Business surroundings are characterized by more and more often met discontinuities. The timely recognition of those strategic changes and focusing all a company’s resources to a new direction is a key of sustainable development and company’s success. The strategic visional one, however, is not sufficient to influence significantly the operative objectives of departments and individuals. By means of a strategy division to objectives and the initiatives which have direct significance for individuals, the improvement of performances of various internal functionsis achieved which will have a (positive) reflection on externalresults.
Banks are financial institutions dealing with collecting deposits and providing for credit and non-credit resources from domestic and foreign physical and legal personsand investing so formed financial potential intovarious forms of investment projects. At dealing with the mentioned, but also with other banking transactions, they should realise profit. They should be directed, with it, to safe and stable sources, if possible, with longer times of repayment or non-returnable ones, in order to have the least possible problems with maintaining liquidity. The article analyses the basic characteristics of the sources of the funds of Croatian banks and points to the criteria (principles) to be taken into consideration by the banks with establishing and implementing the policy of the increase of funding sources.
Implementation of the Investment Stimulation Act has been considerably facilitated by the Decree on Investment Stimulation that is to prescribe the form and contents of the Application for the use of stimulation measures, the procedure of applying, approving and the use, and the contents of an annual report on the use of investment stimulation measures.In this article, we present a summarised review on basic characteristics and pecuniary stimulations and on the method of submitting the Application for the use of stimulation measures as regulated by the new Decree.
Entrepreneurs are confronted with the problems, in economic practice, with tax control when the purchased or produced goods, or purchased services, are sold (delivered) to another buyer (entrepreneur) at the price which is lower than the production cost price, or than the purchase price. Misunderstanding of the purpose and objective of the VAT system leads to unjustified incurring of nonexistent tax liability that most often becomes a one-sided burden on sellers. The author analyses if there is some different approach or solution of the problem.
Autor: Dr. sc. Vlado BRKANIĆ, ovl. rač. i ovl. rev.
Republic of Croatia, being European Union accession country candidate, must harmonise its regulations with the regulations of the Union. That refers also to tax regulations,so that some amendments of the tax laws have already been implemented. With the initiated approaching to the Union, the harmonisation is expected to continue, especially at the domain of indirect taxes. As for the direct taxes, to which only a tiny part of the Acquis Communautaire refers, the laws should not be significantly changed under the influence of the access to the Union. But, a possible forth coming introduction of the common consolidated base of the profit tax at EU would be reflected strongly to the profit taxation in the RH. This article deals with the development with the defining the common consolidated income tax base in EU.
Autori: Dr. sc. Sandra ŠVALJEK Mr. sc. Nenad KUKIĆ, dipl. oec.
The subjects obliged to pay a contribution to the Chamber are all those which obtain the Trade Licence from acompetent County Office for Economy or the Office of Economy of the Town of Zagreb, as they are enrolled in to the Register of Crafts, as the membership in the Croatian Chamber of Craft is compulsory, and those who obtain the licences for performing their activities from other bodies of RH, e.g. doctors, attorneys, dentists etc., are not obliged to pay the contribution. Therefore, the contribution to the chambers of crafts is paid by the craftsmen – physical persons who perform registered activities in line with the provisions of the Crafts Act, the individual merchants and the companies and other legal subjects which approached voluntarily to the membership of the Croatian Chamber of Crafts.
Autor: Mr. sc. Ljerka MARKOTA, dipl. oec. i ovl. rač.
Goods manufacturers and services providers, as well as the merchants trading with the same at the Croatian market, can freely form the prices of their products and services according to the conditions in the market (accordingto the principle of supply and demand). That principle has been limited by the system of control measures at the domain of prices; it prescribes the way of defining the prices of particular products and services in order to protect economic interests of the beneficiaries and provide for market stability.This article points to the method of defining and control of the prices for the products and (public) services, and the control is performed by market inspectors of the State Inspectorate.
U odlukama koje u nastavku navodimo Vrhovni sud Republike Hrvatske zauzima pravna stajališta na području radnih odnosa, koja pridonose ujednačavanju sudske prakse u RH. Jedno od bitnih načela koje Vrhovni sud RH ističe je povjerenje u radnika koje poslodavac mora imati kako bi radni odnos ne samo bio stabilan nego kako bi uopće mogao postojati. Jedan od obveznih uglavaka pisanoga ugovora o radu, odnosno pisane potvrde o sklopljenom ugovoru o radu (čl. 17. ZR-a; Nar. nov., br. 137/04. – proč. tekst) je i onaj o mjestu rada, a ako ne postoji stalno ili glavno mjesto rada, onda napomenu da se rad obavlja na različitim mjestima (st. 1. t. 2.). Prema čl. 7. st. 2. ZR-a poslodavac ima pravo pobliže odrediti mjesto i način obavljanja rada, poštujući pritom pravo i dostojanstvo radnika. Ako je u ugovoru određeno da se rad obavlja na više mjesta, onda poslodavac može "radnim nalogom" odrediti da će radnik ugovorene poslove obavljati na drugom mjestu. Zakon o radu ne sadržava odredbe o računanju rokova (u radnom pravu), pa Vrhovni sud RH upućuje na primjenu rokova iz Zakona o obveznim odnosima (Nar. nov., br. 35/05.). O svemu tome podrobnije u odlukama Vrhovnog suda RH koje prikazujemo u nastavku.
Faktor je prvobitno bio neka vrsta komisionara koji je kupcima u Americi prodavao robu uvezenu iz Europe, davao jamstvo svom komitentu u Europi da će mu roba biti naplaćena od krajnjih kupaca, obavljao je knjiženje, utjerivanje i naplatu komitentovih tražbina, a često je svom komitentu plaćao robu i prije nego što su krajnji kupci njemu uplatili. Faktori danas preuzimaju financijski dio posla, tj. kupuju tražbine svojih klijenata (proizvođača, trgovaca na veliko) prema dužnicima prije dospijeća i tako financiraju promet dobara. Osim financiranja faktori svojim klijentima pružaju i druge tradicionalne usluge kao što su: rizik za naplate od dužnika (delkredere) i upravljanje (vođenje) tražbinama, ali na novim temeljima. Dok je faktor obavljao poslove komisionara, komisijski posao je bio pravna osnova i za ostale funkcije. Sada se pravna osnova temelji na kupnji tražbina koje faktorovi klijenti imaju prema svojim kupcima. Faktor se iz komisionara pretvorio u financijera posebne vrste, a financiranje je temeljna funkcija odnosa.
In the past, German enterprises experiencing crisis often tried through the target relocation of their seats to England to use the benefits of English Bankruptcy Law.The reason for that is that such enterprises, and their creditors too, consider predominantly that it is a large advantage that they can, based on English Bankruptcy Law, by themselves choose bankruptcy administrator and he/she enables them, especially with complex cases, when big companies are concerned, to prepare in advance to get her with the bankruptcy administrator, a reconstruction plan. We offer, further, a translation of the article publishedin German Magazine of “Finance” of March 2007 titled “A Flight to the Island” as well as a review of the possibility to apply the mentioned business practice at the Republic of Croatia.
Autor: Dragan TOMAŠEVSKI, dipl. oec. i steč. uprav.
Efficient management of some project, department or an enterprise requests a broad spectrum of the most variable abilities. Nowadays, the managers of all the profiles and levels resolve every day the problems connected with the purchase, sales, marketing, and logistics and probably,the most intriguing are the issues of efficiency of concrete business activities. In this article, we explain the role of controlling in a company.
THE WAY IN WHICH DUBROVNIK DEVELOPED TO THE TOP OF THE MOST DEVELOPED COUNTRIES OF THE WORLD (13th – 15th Century) The topics on economic history of our regions and towns are rare. The book of Bariša Krekić deals with economic growth of Dubrovnik (and the Republic of Dubrovnik) during the 13th and 14th centuries and it is a large contribution to our historiography. It is, in the first place,due to the fact that it points (based on the analysis of archival material) to the way of the growth of Dubrovnik; how it developed, through its prosperity and acquired income, into the group of the most developed regions of its contemporary world.
U uvodniku ovog časopisa citirali smo izvatke iz novinarskog teksta "Thompson je program" autora Zdravka Zime koji je u peterostruko većem opsegu objavljen u Glasu Istre, a kojim na svoj način oslikava pogled na današnjicu, u kojoj se s jedne strane želi u Europu, a s druge strane "... Hrvatska bi bila najveći antipod Europi kojoj se približava tako da se od nje sve više udaljava".
U RRiF-u br 8/07. na str. 146. do 155. objavljen je cjelovit popis svih računovođa (1.402) koji su kod Udruge "Hrvatski računovođa" stekli certifi kat za zvanje "ovlašteni računovođa". U pripremi te objave nastale su greške u imenima i prezimenima pojedinih osoba pa to ovom prilikom ispravljamo. Molimo uvažene kolegice i kolege da ovu ispriku uzmu o obzir.
