Josip Kereta - Academia.edu (original) (raw)
Papers by Josip Kereta
Zagreb International Review of Economics and Business, Oct 31, 2023
Zbornik sveučilišta Libertas, Dec 27, 2023
ULOgA kONTROLINgA U kOMUNALNIM pODUzEćIMA Sažetak "Kontroling" je relativno nova poslovna funkcij... more ULOgA kONTROLINgA U kOMUNALNIM pODUzEćIMA Sažetak "Kontroling" je relativno nova poslovna funkcija kojoj je osnovni zadatak osigurati pravovremene i pouzdane informacije koje će u obliku poslovnih pokazatelja pružiti stručnu podršku menadžmentu prilikom donošenja različitih poslovnih odluka. Kontroling prati proces određivanja ciljeva i donošenja strategija te njihovo ispunjavanje. Uvođenje kontrolinga u poduzeće nije jednostavan zadatak, no koristi su višestruke. Kontroling donosi transparentnost strategije, rezultata i procesa u poslovanju, a najvažnije je od svega da pridonosi većoj učinkovitosti poduzeća. Ova poslovna funkcija treba štititi opće interese poduzeća, ali ujedno i inicirati promjene predlažući nove ideje. Komunalna poduzeća zadužena su za pružanje različitih komunalnih javnih usluga građanima. Njihova djelatnost zakonski je propisana, pripadaju u neprofitni sektor i primarni im je cilj zadovoljstvo korisnika usluga. U ovom radu opisat će se teorijske značajke kontrolinga i komunalnih poduzeća te uloga kontrolinga u navedenim poduzećima.
International Scientific Conference EMAN. Economics & Management: How to Cope With Disrupted Times, 2022
Modern business conditions change significantly and the company and the management face the chall... more Modern business conditions change significantly and the company and the management face the challenge of how to predict the future and make timely decisions to prepare the company for future business. Therefore, increasing attention is paid to the issue of risk management. This paper presents a theoretical and practical contribution to understanding the importance of risk management systems in Croatian companies operating in international markets. Modern business conditions are discussed in the introduction, and then the term "risk management system" is conceptually discussed. The research part of the paper presents the results of empirical research on the perception of respondents about the degree of development of risk management systems in their companies using the "Weight of Evidence" method. The "Weight of Evidence" method is a method used to calculate the value of the strength of the influence of each represented variable from the observed samples on the defined target variable. A low level of system development has been established. Risk management systems, unfortunately, are only used by large companies. The application of a comprehensive risk management system can significantly increase the efficiency and effectiveness of the company's business, and accelerate the economic development of the Republic of Croatia.
International Scientific Conference EMAN – Economics and Management: How to Cope with Disrupted Times
Modern business conditions change significantly and the company and the management face the chall... more Modern business conditions change significantly and the company and the management face the challenge of how to predict the future and make timely decisions to prepare the company for future business. Therefore, increasing attention is paid to the issue of risk management. This paper presents a theoretical and practical contribution to understanding the importance of risk management systems in Croatian companies operating in international markets. Modern business conditions are discussed in the introduction, and then the term “risk management system” is conceptually discussed. The research part of the paper presents the results of empirical research on the perception of respondents about the degree of development of risk management systems in their companies using the “Weight of Evidence” method. The “Weight of Evidence” method is a method used to calculate the value of the strength of the influence of each represented variable from the observed samples on the defined target va...
Računovodstvo i financije, 2019
Ova doktorska disertacija teorijski je i praktični doprinos razumijevanju sustava ranog upozorenj... more Ova doktorska disertacija teorijski je i praktični doprinos razumijevanju sustava ranog upozorenja na strateške rizike u poduzećima koja posluju na međunarodnim tržištima, koji treba ukazivati na prijetnje i na prilike. Problem u ovoj disertaciji je uspješnost poslovanja hrvatskih poduzeća u međunarodnom poslovanju, a predmet istraživanja je doprinos sustava ranog upozorenja kao dijela efikasnog sustava upravljanja rizicima povećanju uspješnosti poslovanja hrvatskih poduzeća na međunarodnom tržištu. Uvodno su razmatrani suvremeni uvjeti poslovanja koje karakterizira dinamika i kompleksnost okruženja (turbulencija) te sve veća diferencijacija unutar poduzeća. Takvi uvjeti poslovanja otežavaju sagledavanje posljedica budućih poslovnih događaja i situacija, te povećavaju neizvjesnost u svakom segmentu poslovanja. Od menadžmenta se zahtijeva „pogled unaprijed“, odnosno sagledavanje budućnosti i proaktivno djelovanje, te se menadžment sve više usmjerava na problematiku upravljanja poslov...
EMC Review - Časopis za ekonomiju - APEIRON, 2021
This paper aims to establish the level of development of the early warning system used in the bus... more This paper aims to establish the level of development of the early warning system used in the business risk management system with special emphasis on strategic risks. The sample of research consists of Croatian companies that operate within the international market. The constructed model of the early warning system should indicate opportunities and threats and should also enable the consideration of the positive and negative dimensions of risk. The primary survey was conducted using a structured questionnaire through the Google Forms platform and using the Likert scale with a scale of 1-5, where (1) is “I completely disagree” and (5) “I completely agree”. In data analysis, the Hi-square method is used, which is the most applicable non-parametric method of quantitative data analysis. The survey collected 120 responses. All four tested hypotheses have been confirmed, allowing for the following conclusions: First, an early warning system which is properly modeled and operationalized a...
«konstantno» znači da je bolovanje trajalo dulje od 1 godine. * «konstantno» znači da je bolovanj... more «konstantno» znači da je bolovanje trajalo dulje od 1 godine. * «konstantno» znači da je bolovanje trajalo dulje od 1 godine.
Kod osiguranja profesionalnih odgovornosti predmet osiguranja je gra|ansko-pravna ugovorna (profe... more Kod osiguranja profesionalnih odgovornosti predmet osiguranja je gra|ansko-pravna ugovorna (profesionalna) odgovornost osiguranika za {tetu, nastalu o{te}enim osobama zbog neispunjenja, manjkavog ispunjenja ili zaka{njenja u ispunjenju ugovorne obveze osiguranika, uz uvjet da je osiguranik du`an u ispunjavanju obveze iz svoje profesionalne djelatnosti postupati s pove}anom pa`njom, prema pravilima struke i obi~ajima (pa`nja dobrog stru~njaka). O{te}enik ima pravo na nov~anu naknadu {tete iz osiguranja do visine ugovorenog osiguranog iznosa, uklju~uju}i i zakonske zatezne kamate.
This PhD thesis represents a theoretical and practical contribution towards understanding the ear... more This PhD thesis represents a theoretical and practical contribution towards understanding the early warning system of strategic risks in companies operating in international markets, which should indicate to both threats and opportunities. The problem in this PhD thesis is the efficacy of Croatian companies in international business, and the subject of the research is the contribution of the early warning system as an integral part of an effective risk management system to increasing the efficacy of Croatian companies in the international market. Introductory discusses contemporary business conditions characterized by the dynamics and complexity of the environment (turbulence), and the increasing differentiation within companies. Such business conditions make it difficult to see the consequences of future business events and situations, and increase uncertainty in each segment of the business. Management is required to look ahead, ie to look into the future and act proactively, and ...
Let E be a weakly idempotent complete exact category with enough injective and projective objects... more Let E be a weakly idempotent complete exact category with enough injective and projective objects. Assume that M ⊆ E is a rigid, contravariantly finite subcategory of E containing all the injective and projective objects, and stable under taking direct sums and summands. In this paper, E is equipped with the structure of a prefibration category with cofibrant replacements. As a corollary, we show, using the results of Demonet and Liu in [DL13], that the category of finite presentation modules on the costable category M is a localization of E. We also deduce that E → mod M admits a calculus of fractions up to homotopy. These two corollaries are analogues for exact categories of results of Buan and Marsh in [BM13], [BM12] (see also [Bel13]) that hold for triangulated categories. If E is a Frobenius exact category, we enhance its structure of prefibration category to the structure of a model category (see the article of Palu in [Pal14] for the case of triangulated categories). This last result applies in particular when E is any of the Hom-finite Frobenius categories appearing in relation to cluster algebras.
Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croati... more Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croatian companies operating in international markets, a low level of system development was found, that is, the system was developed only in large companies.
U radu je prikazana analiza performansi poslovnih procesa s naglaskom na kontroling (mjerenje i v... more U radu je prikazana analiza performansi poslovnih procesa s naglaskom na kontroling (mjerenje i vrednovanje) poslovnih procesa zbog smanjenja troskova poslovanja, ubrzanja procesa te kontinuiranog povecanja kvalitete usluge i ukupnog zadovoljstva kupca. Na primjeru osiguravajuceg drustva opisana je provedba projekta modeliranja, analize i optimizacije poslovnih procesa koristenjem programskog alata ARIS. Detaljno su prikazani koraci analize poslovnih procesa i aktivnosti organizacijske jedinice, analize trajanja i troska procesa, te analize iskoristenosti ljudskih potencijala, kao i rezultati njihove primjene. Koristenjem ovih metoda analiziraju se troskovi i vrijeme realizacije procesa, uska grla i zauzetost zaposlenika, a rezultati analize se koriste kao polazisna tocka za definiranje mjera za poboljsanje performansi procesa i postizanje poslovne izvrsnosti.
Ključne riječi: bolovanje, zaštita na radu, zdravstveno osiguranje, javni interes SAŽETAK: Golemi... more Ključne riječi: bolovanje, zaštita na radu, zdravstveno osiguranje, javni interes SAŽETAK: Golemi gubitak radnih sati zbog bolovanja i značajan trošak bolovanja zahtijevali su osmišljavanje i pokretanje aktivnosti koje će pridonijeti skraćivanju duljine bolovanja svakog radnika, a time i smanjenju troškova s tog osnova za poslodavca. Analizirajući uzroke bolovanja i razloge koji pridonose duljini bolovanja, naročito bolovanja uzrokovana ozljedama na radu i težim uvjetima rada zaključeno je da bolovanja traju zbog nemogućnosti radnika da u zdravstvenim ustanovama složenije i skupe liječničke preglede obave u kraćem razdoblju, već na njih moraju čekati u pravilu više od dva tjedna do nekoliko mjeseci. Hrvatski zavod za zdravstveno osiguranje već više godina nudi obvezno i dopunsko zdravstveno osiguranje koje pokriva participaciju zdravstvenih usluga i lijekova, ali ne omogućuje bržu i kvalitetniju zdravstvenu uslugu. Stoga su osiguravajuća društva ponudila dobrovoljna osiguranja u koj...
QUALITY – YESTERDAY, TODAY, TOMORROW, Mar 1, 2020
Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croati... more Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croatian companies operating in international markets, a low level of system development was found, that is, the system was developed only in large companies.
Zagreb International Review of Economics and Business, Oct 31, 2023
Zbornik sveučilišta Libertas, Dec 27, 2023
ULOgA kONTROLINgA U kOMUNALNIM pODUzEćIMA Sažetak "Kontroling" je relativno nova poslovna funkcij... more ULOgA kONTROLINgA U kOMUNALNIM pODUzEćIMA Sažetak "Kontroling" je relativno nova poslovna funkcija kojoj je osnovni zadatak osigurati pravovremene i pouzdane informacije koje će u obliku poslovnih pokazatelja pružiti stručnu podršku menadžmentu prilikom donošenja različitih poslovnih odluka. Kontroling prati proces određivanja ciljeva i donošenja strategija te njihovo ispunjavanje. Uvođenje kontrolinga u poduzeće nije jednostavan zadatak, no koristi su višestruke. Kontroling donosi transparentnost strategije, rezultata i procesa u poslovanju, a najvažnije je od svega da pridonosi većoj učinkovitosti poduzeća. Ova poslovna funkcija treba štititi opće interese poduzeća, ali ujedno i inicirati promjene predlažući nove ideje. Komunalna poduzeća zadužena su za pružanje različitih komunalnih javnih usluga građanima. Njihova djelatnost zakonski je propisana, pripadaju u neprofitni sektor i primarni im je cilj zadovoljstvo korisnika usluga. U ovom radu opisat će se teorijske značajke kontrolinga i komunalnih poduzeća te uloga kontrolinga u navedenim poduzećima.
International Scientific Conference EMAN. Economics & Management: How to Cope With Disrupted Times, 2022
Modern business conditions change significantly and the company and the management face the chall... more Modern business conditions change significantly and the company and the management face the challenge of how to predict the future and make timely decisions to prepare the company for future business. Therefore, increasing attention is paid to the issue of risk management. This paper presents a theoretical and practical contribution to understanding the importance of risk management systems in Croatian companies operating in international markets. Modern business conditions are discussed in the introduction, and then the term "risk management system" is conceptually discussed. The research part of the paper presents the results of empirical research on the perception of respondents about the degree of development of risk management systems in their companies using the "Weight of Evidence" method. The "Weight of Evidence" method is a method used to calculate the value of the strength of the influence of each represented variable from the observed samples on the defined target variable. A low level of system development has been established. Risk management systems, unfortunately, are only used by large companies. The application of a comprehensive risk management system can significantly increase the efficiency and effectiveness of the company's business, and accelerate the economic development of the Republic of Croatia.
International Scientific Conference EMAN – Economics and Management: How to Cope with Disrupted Times
Modern business conditions change significantly and the company and the management face the chall... more Modern business conditions change significantly and the company and the management face the challenge of how to predict the future and make timely decisions to prepare the company for future business. Therefore, increasing attention is paid to the issue of risk management. This paper presents a theoretical and practical contribution to understanding the importance of risk management systems in Croatian companies operating in international markets. Modern business conditions are discussed in the introduction, and then the term “risk management system” is conceptually discussed. The research part of the paper presents the results of empirical research on the perception of respondents about the degree of development of risk management systems in their companies using the “Weight of Evidence” method. The “Weight of Evidence” method is a method used to calculate the value of the strength of the influence of each represented variable from the observed samples on the defined target va...
Računovodstvo i financije, 2019
Ova doktorska disertacija teorijski je i praktični doprinos razumijevanju sustava ranog upozorenj... more Ova doktorska disertacija teorijski je i praktični doprinos razumijevanju sustava ranog upozorenja na strateške rizike u poduzećima koja posluju na međunarodnim tržištima, koji treba ukazivati na prijetnje i na prilike. Problem u ovoj disertaciji je uspješnost poslovanja hrvatskih poduzeća u međunarodnom poslovanju, a predmet istraživanja je doprinos sustava ranog upozorenja kao dijela efikasnog sustava upravljanja rizicima povećanju uspješnosti poslovanja hrvatskih poduzeća na međunarodnom tržištu. Uvodno su razmatrani suvremeni uvjeti poslovanja koje karakterizira dinamika i kompleksnost okruženja (turbulencija) te sve veća diferencijacija unutar poduzeća. Takvi uvjeti poslovanja otežavaju sagledavanje posljedica budućih poslovnih događaja i situacija, te povećavaju neizvjesnost u svakom segmentu poslovanja. Od menadžmenta se zahtijeva „pogled unaprijed“, odnosno sagledavanje budućnosti i proaktivno djelovanje, te se menadžment sve više usmjerava na problematiku upravljanja poslov...
EMC Review - Časopis za ekonomiju - APEIRON, 2021
This paper aims to establish the level of development of the early warning system used in the bus... more This paper aims to establish the level of development of the early warning system used in the business risk management system with special emphasis on strategic risks. The sample of research consists of Croatian companies that operate within the international market. The constructed model of the early warning system should indicate opportunities and threats and should also enable the consideration of the positive and negative dimensions of risk. The primary survey was conducted using a structured questionnaire through the Google Forms platform and using the Likert scale with a scale of 1-5, where (1) is “I completely disagree” and (5) “I completely agree”. In data analysis, the Hi-square method is used, which is the most applicable non-parametric method of quantitative data analysis. The survey collected 120 responses. All four tested hypotheses have been confirmed, allowing for the following conclusions: First, an early warning system which is properly modeled and operationalized a...
«konstantno» znači da je bolovanje trajalo dulje od 1 godine. * «konstantno» znači da je bolovanj... more «konstantno» znači da je bolovanje trajalo dulje od 1 godine. * «konstantno» znači da je bolovanje trajalo dulje od 1 godine.
Kod osiguranja profesionalnih odgovornosti predmet osiguranja je gra|ansko-pravna ugovorna (profe... more Kod osiguranja profesionalnih odgovornosti predmet osiguranja je gra|ansko-pravna ugovorna (profesionalna) odgovornost osiguranika za {tetu, nastalu o{te}enim osobama zbog neispunjenja, manjkavog ispunjenja ili zaka{njenja u ispunjenju ugovorne obveze osiguranika, uz uvjet da je osiguranik du`an u ispunjavanju obveze iz svoje profesionalne djelatnosti postupati s pove}anom pa`njom, prema pravilima struke i obi~ajima (pa`nja dobrog stru~njaka). O{te}enik ima pravo na nov~anu naknadu {tete iz osiguranja do visine ugovorenog osiguranog iznosa, uklju~uju}i i zakonske zatezne kamate.
This PhD thesis represents a theoretical and practical contribution towards understanding the ear... more This PhD thesis represents a theoretical and practical contribution towards understanding the early warning system of strategic risks in companies operating in international markets, which should indicate to both threats and opportunities. The problem in this PhD thesis is the efficacy of Croatian companies in international business, and the subject of the research is the contribution of the early warning system as an integral part of an effective risk management system to increasing the efficacy of Croatian companies in the international market. Introductory discusses contemporary business conditions characterized by the dynamics and complexity of the environment (turbulence), and the increasing differentiation within companies. Such business conditions make it difficult to see the consequences of future business events and situations, and increase uncertainty in each segment of the business. Management is required to look ahead, ie to look into the future and act proactively, and ...
Let E be a weakly idempotent complete exact category with enough injective and projective objects... more Let E be a weakly idempotent complete exact category with enough injective and projective objects. Assume that M ⊆ E is a rigid, contravariantly finite subcategory of E containing all the injective and projective objects, and stable under taking direct sums and summands. In this paper, E is equipped with the structure of a prefibration category with cofibrant replacements. As a corollary, we show, using the results of Demonet and Liu in [DL13], that the category of finite presentation modules on the costable category M is a localization of E. We also deduce that E → mod M admits a calculus of fractions up to homotopy. These two corollaries are analogues for exact categories of results of Buan and Marsh in [BM13], [BM12] (see also [Bel13]) that hold for triangulated categories. If E is a Frobenius exact category, we enhance its structure of prefibration category to the structure of a model category (see the article of Palu in [Pal14] for the case of triangulated categories). This last result applies in particular when E is any of the Hom-finite Frobenius categories appearing in relation to cluster algebras.
Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croati... more Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croatian companies operating in international markets, a low level of system development was found, that is, the system was developed only in large companies.
U radu je prikazana analiza performansi poslovnih procesa s naglaskom na kontroling (mjerenje i v... more U radu je prikazana analiza performansi poslovnih procesa s naglaskom na kontroling (mjerenje i vrednovanje) poslovnih procesa zbog smanjenja troskova poslovanja, ubrzanja procesa te kontinuiranog povecanja kvalitete usluge i ukupnog zadovoljstva kupca. Na primjeru osiguravajuceg drustva opisana je provedba projekta modeliranja, analize i optimizacije poslovnih procesa koristenjem programskog alata ARIS. Detaljno su prikazani koraci analize poslovnih procesa i aktivnosti organizacijske jedinice, analize trajanja i troska procesa, te analize iskoristenosti ljudskih potencijala, kao i rezultati njihove primjene. Koristenjem ovih metoda analiziraju se troskovi i vrijeme realizacije procesa, uska grla i zauzetost zaposlenika, a rezultati analize se koriste kao polazisna tocka za definiranje mjera za poboljsanje performansi procesa i postizanje poslovne izvrsnosti.
Ključne riječi: bolovanje, zaštita na radu, zdravstveno osiguranje, javni interes SAŽETAK: Golemi... more Ključne riječi: bolovanje, zaštita na radu, zdravstveno osiguranje, javni interes SAŽETAK: Golemi gubitak radnih sati zbog bolovanja i značajan trošak bolovanja zahtijevali su osmišljavanje i pokretanje aktivnosti koje će pridonijeti skraćivanju duljine bolovanja svakog radnika, a time i smanjenju troškova s tog osnova za poslodavca. Analizirajući uzroke bolovanja i razloge koji pridonose duljini bolovanja, naročito bolovanja uzrokovana ozljedama na radu i težim uvjetima rada zaključeno je da bolovanja traju zbog nemogućnosti radnika da u zdravstvenim ustanovama složenije i skupe liječničke preglede obave u kraćem razdoblju, već na njih moraju čekati u pravilu više od dva tjedna do nekoliko mjeseci. Hrvatski zavod za zdravstveno osiguranje već više godina nudi obvezno i dopunsko zdravstveno osiguranje koje pokriva participaciju zdravstvenih usluga i lijekova, ali ne omogućuje bržu i kvalitetniju zdravstvenu uslugu. Stoga su osiguravajuća društva ponudila dobrovoljna osiguranja u koj...
QUALITY – YESTERDAY, TODAY, TOMORROW, Mar 1, 2020
Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croati... more Prethodno priopćenje/Preliminary communication Jezik/Language: Hrvatski/Croatian system in Croatian companies operating in international markets, a low level of system development was found, that is, the system was developed only in large companies.