- Type of paper
: Book
Title: Accounting I
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa (90406)
- Peršić, Milena
- Đajić, Ljubica
- Blaško, Eduard
- Spremić, Ivo
- Editors
- Deželjin, Jadranka (9645)
Publisher: Savez računovodstvnih i financijskih radnika Hrvatske
Year: 1992
Number of pages: 262
Number of references: 96
Language: hrvatski
Summary: The book deals with the place and role of accounting in the
system of economic science and with the structure of accounting in the
company. The system and methods of accounting are studied, account as a
method of comprising accounting changes, assets, liabilities and
shareholders' interests, balance sheets, expenditure and revenue in
companz's business records, profit and loss account, bookkeeping documents
and business recors, accounting in inflatory conditions and accounting
information system.
- Type of paper
: Book
Title: Accounting
- Authors:
- Deželjin, Jadranka (9645)
- Đajić, Ljubica
- Mrša, Josipa
- Ramljak, Branka
- Peršić, Milena
- Spremić, Ivo
- Editors
- Deželjin, Jadranka (9645)
Publisher: Hrvatska zajednica računovodstvenih i financijskih djelatnika
ISBN: 953-6480-01-8
Year: 1994
Number of pages: 315
Number of references: 87
Language: hrvatski
Summary: The role of accounting in contemporary conditions of
internationalizing accounting has been studied, as well as system and
methods of bookkeeping, account as a method of comprising accounting
changes, assets, liabilities and corporate capital, balance sheet,
expenditure and revenue, profit and loss account, accounting in inflatory
conditions, planning and control of business activities, accounting
information system and financial reports on company's business.
Keywords: acconting, international accounting standards, fundamental accounting assumptions, accounting policies, accounting treatment, information reflecting the inflation conditions, financial statements
Other:
- Type of paper
: Paper in book
Title: NEW SYSTEM OF FINANCIAL REPORTS WITH EMPHASIS ON REPORTS
ON CHANGES IN FINANCIAL POSITION
- Authors:
- Deželjin, Jadranka (9645)
- Editors
- Dropulić, Ivan
Publisher: Progres
Year: 1993
Pages: from 148 to 166
Number of references: 7
Language: hrvatski
Summary: Under hyperinfaltion conditions the change in all
financialreports is necessary either on the basis of purchasing prices
orcurrent prices in order to maintain the principal, that is itspurchasing
power and firm's production ability. It is thequestion of changing the
value items in the balance units ofmeasure by the use of indexation or
appropriate coefficient ofrevalorization.
Keywords: Capital and reserves, retained earnings, account payable, working capital, notes.
- Type of paper
: Paper in book
Title: COST ACCOUNTING FOR PURCHASE OF GOODS AND STOCKS
- Authors:
- Deželjin, Jadranka (9645)
- Editors
- Habek M.,
- Buzadžić, M.
- Brkanić, V.
Publisher: RRIF Poduzeće za ekonomske usluge
ISBN: 953-6121-02-6
Year: 1993
Pages: from 325 to 335
Number of references: 10
Language: hrvatski
Summary: The paper deals with cost accounting for purchasing:
wholesaleand retail; purchase of real property intended for sale. Thanalso
purchasing costs comprasing purchasing prices includingimport duties,
turnover tax, transport, storage and handling andall te other costs that
can be considered purchasing costsdecreased by discounts, rebate and
subsidies.
Keywords: Purchasing costs, ex sellers or ex buyers warehouse, cost accounting, discount, rebate, subsidies, inflation, contract of sale, tax.
- Type of paper
: Paper in book
Title: CALCULATION OF PRICES IN TRADING BUSINESS
- Authors:
- Deželjin, Jadranka (9645)
- Editors
- Spajić, Ferdo
Publisher: Hrvatska zajednica računovodstvenih i financijskih djelatnika
Year: 1993
Pages: from 225 to 234
Number of references: 20
Language: hrvatski
Summary: Calculation is informatic bases for creating and carrying
outbusiness policy as well as the policy of setting the prices ofgoods in
the shop. The paper explains the differences in definingcalculations and
the way of establishing purchase and sellingprices.
Keywords: Calculation, calculating, net cost prices, overheads, purchase and selling prices, tax, normal ullage.
- Type of paper
: Paper in book
Title: ACCOUNTING INFORMATION SYSTEM
- Authors:
- Deželjin, Jadranka (9645)
- Editors
- Deželjin, Jadranka (9645)
Publisher: Savez računovodstvnih i financijskih radnika Hrvatske
Year: 1992
Pages: from 219 to 255
Number of references: 85
Language: hrvatski
Summary: The paper focuses on notional determination and
essentialcharacteristics of accounting information system on the place
androle of information system in the firm, on the kind, sources andusers of
information and on the elements and content of compiledannual statement of
accounts indispensable in making businessdecision.
Keywords: Accounting information system, rationality, result, information, profitability, dividend share profitability.
- Type of paper
: Paper in book
Title: ACCOUNTING AND ITS ROLE IN CONTEMPORARY CONDITIONS
- Authors:
- Deželjin, Jadranka (9645)
- Editors
- Deželjin, Jadranka (9645)
Publisher: Savez računovodstvnih i financijskih radnika Hrvatske
Year: 1992
Pages: from 9 to 27
Number of references: 85
Language: hrvatski
Summary: The paper deals with theoretical and methodological aspects
ofaccounting based on contemporary achievements of the scienceof accounting
and accounting practice in the world and in ourcountry.
Keywords: Accounting, economic science, principles, standards, accounting structure.
- Type of paper
: Paper in book
Title: MAKING ACCOUNTING POLICIES KNOWN
- Authors:
- Mrša, Josipa (90406)
- Editors
- Dropulić, Ivan
Publisher: Progres
Year: 1993
Pages: from 54 to 59
Number of references: 6
Language: hrvatski
Summary: Practical application of international accounting standard
MRS 1,Making accounting policies known has been analyzed andelaborated.
The accounting policies which go beyond the frame ofbasic accounting
policies and offer the possibility ofalternative accounting solutions must
make a constituing part ofall accounting reports so as to enable users of
accountingreports to understand their contents. The accounting policiesmade
known should particularly explain the methods od assetvaluation, the
concept maintaining capital and the methods ofcalculating profit as these
make the basic accountinginformation.
Keywords: Accounting reports, accounting policies, accounting standards.
- Type of paper
: Paper in book
Title: ACCOUNTING DEPRECIATION
- Authors:
- Mrša, Josipa (90406)
- Editors
- Dropulić, Ivan
Publisher: Progres
Year: 1993
Pages: from 96 to 106
Number of references: 7
Language: hrvatski
Summary: The calculation of depreciation has been shown which is in
allelements of calculation adapted to international accountingstandard MRS
4, Accounting depreciation. The following elementshave specifically been
analyzed: bookkeeping value or anotherbasis for calculating depreciation,
assessment of asset servicelife, different methods of depreciation and
calculating inflationin depreciation.
Keywords: Depreciation, depreciation methods, the basis for calculating depreciation, depreciation in inflation, service life.
- Type of paper
: Paper in book
Title: CHARACTERISTICS OF CALCULATING PROFIT UNDER HYPERINFLATION
CONDITIONS
- Authors:
- Mrša, Josipa (90406)
- Editors
- Habek M.,
- Buzadžić, M.
- Brkanić, V.
Publisher: RRIF Poduzeće za ekonomske usluge
ISBN: 953-6121-02-6
Year: 1993
Pages: from 300 to 314
Number of references: 8
Language: hrvatski
Summary: On the basis of elaborating different approaches to
calculatingprofit, statical and dynamic approach, calculating of
profitunder hyperinflation conditions has been studied and it will
beadapted according to the Frame of international accountingstandards on
maintaining capital and according to the requests ofinternational
accounting standard 29, Accounting underhyperinflation conditions.
Keywords: Accounting, capital, inflation, calculating profit, international accounting standards.
- Type of paper
: Paper in book
Title: ACCOUNTING UNDER CONDITIONS OF INFLATION AND EFFECTS OF
THE CHANGES IN PRICE LEVELS
- Authors:
- Mrša, Josipa (90406)
- Editors
- Dropulić, Ivan
Publisher: Progres
Year: 1993
Pages: from 125 to 141
Number of references: 4
Language: hrvatski
Summary: The possibilities of practical use of the methods of
eliminatingthe influence of inflation in accounting reports have been
shown:the method of general purchasing power, the method of currentvalues
and combined method. These methods, standardized by theinternational
accounting standard MRS 15, have been developed asthe reaction of
accounting to the unfitness of the originalaccounting data to be used under
conditions of inflation. Thecombined method has been proved most suitable.
Keywords: Accounting, inflation, accounting under inflation condition, the method of general purchasing power, the current price method, the combined method.
- Type of paper
: Paper in book
Title: ADOPTION OF THE CONCEPT OF MAINTAINING CAPITAL
- Authors:
- Mrša, Josipa (90406)
- Editors
- Dropulić, Ivan
Publisher: Progres
Year: 1993
Pages: from 41 to 53
Language: hrvatski
Summary: The possibility and eligibility of applying different
concepts ofcapital maintaining have been studied. In order to
assesslucrativeness of specific segments of business activity it
isnessecary to calculate profit by confronting expenses and revenueof the
activities. But, under inflation conditions the profitcalculated in this
way has to be corrected for the amountdeviating from the profit calculated
above the level ofmaintaining financial capital. This entails the
correction of allitems in accounting statements which were influenced by
inflationthrough invalidation.
Keywords: Accounting, capital, calculating profit, financial capital, physical capital
- Type of paper
: Paper in journal
Title: FINANCIAL ENGINEERING IN THE FUNCTION OF EFFECTIVE
BUSINESS (Review)
- Authors:
- Dimitrić, Mira (161304)
Journal: Zbornik radova Ekonomskog fakulteta Rijeka
Number: 1
ISSN: 0353-3689
Volume: 9
Year: 1991
Pages: from 205 to 216
Number of references: 12
Language: hrvatski
Summary: The paper presents theoretical starting points of
financialengineering, its function in economizing the financial means
andits significance in project management. The procedures andmethods of
financial engineering answer the questions of optimumfinancial
construction, evaluation of project variants inconditions of uncertainties,
the choice of financially mosteffective investment project and the choice
of the optimumcombination of investments when financial means are limited.
Keywords: Financial engineering, project management, financial marketing.
- Type of paper
: Paper in journal
Title: APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS IN CIVIL
ENGINEERING
- Authors:
- Mrša, Josipa (90406)
Journal: Informator, Zagreb
Number: 4116
ISSN: 0353-8087
Volume: 41
Year: 1993
Pages: from 6 to 8
Number of references: 9
Language: hrvatski
Summary: The influence of international accounting standards on
reportingfinancial position and business successfulness in civilengineering
has been studied. It has been found that in reportingposition and business
successfulness in civil engineering ofparticular importance are the
standards: MRS 11, Accountingcontracts on building, MRS 4, Accounting
depreciation and underinflatory conditions MRS 29, Financial statements
inhyperinfaltory economies due to long life of business cycles.
Keywords: Accounting, civil engineering, profit, international accounting standards, inflation.
- Type of paper
: Paper in journal
Title: Leases and Accounting Treatment of Leases
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa
Journal: Informator, Zagreb
Number: 4242
ISSN: 0537-6645
Volume: 42
Year: 1994
Pages: from 6 to 8
Number of references: 9
Language: hrvatski
Summary: Leasing - combines positive elements of contracted sales so
far, hire and rent, and investments in the condition when an enterpreneur
does not haveown capital. The paper confirms that various methods are used
in establishing minimum lease payments, and also the methods of allocating
total cost of interest included in leasing by accounting periods.
Keywords: leases, finance leases, operating leases, allocation of leases costs
- Type of paper
: Paper in journal
Title: Financial implications of Preference Shares Issue
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo, revizija i financije
Number: 12
ISSN: 0353-8087
Volume: 4
Year: 1994
Pages: from 91 to 99
Number of references: 10
Language: hrvatski
Summary: Financial implications of preference shares issue are
examined in the paper. The research results of a joint stock company are
analyzed and shown in deciding on the method of financing either by
preference shares issue of bond (debt) issue. Also examples are given of
computing preference shares market value, zield and costs of capital raised
by preference shares issue.
Keywords: preference shares, ordinary shares, bonds, share market value, costs of capital raised by preference share issue, money flows
- Type of paper
: Paper in journal
Title: Financial Implications of Issuing Multply Payable Bonds
- Authors:
- Marković, Ivan (198434)
Journal: Računovodstvo i financije, Zagreb
Number: 7
ISSN: 0350-4506
Volume: 7
Year: 1995
Pages: from 86 to 98
Number of references: 9
Language: hrvatski
Summary: The paper considers financial implications of issuing
multiply payable bonds on: money flows, bond market value, yield rate and
costs of capital raised by issuing bonds. The relevant examples of
computing these values are shown and analysed in the paper. Finally it is
concluded that Croatian government, counties, banks and other financial
institutions and companies should make better use of this method of
financing by loan capital i.e. debt which is globaly popular and
widespread.
Keywords: multiply payable bonds, money flows, bond market value, bond yield rate, costs of capital raised by bond issue
- Type of paper
: Paper in journal
Title: Redefining the Accounting Function in the Context of
Modern Company
- Authors:
- Dimitrić, Mira (161304)
- KAŠTELAN MRAK, MARIJA
Journal: Računovodstvo i financije, Zagreb
Number: 4
ISSN: 0350-4506
Volume: 4
Year: 1994
Pages: from 13 to 19
Number of references: 15
Language: hrvatski
Summary: The basis of modern consideration of the place, role and
tasks of accounting are given as well as the basic criticism of modern
accounting. Due to the changes in the size and complexitz of the company
and its environment the need for redefining of the accounting function is
pointed out. The approach to redefining the role of accounting is given and
possible strategies in redefining are shown.
Keywords: accounting function, accounting information
- Type of paper
: Paper in journal
Title: Review of the book "Računovodstvo I" by group of authors,
ed. Jadranka Deželjin
- Authors:
- Dimitrić, Mira (161304)
Journal: Računovodstvo i financije, Zagreb
Number: 1
ISSN: 0350-4506
Volume: 5
Year: 1995
Pages: from 166 to 167
Number of references: 1
Language: hrvatski
Summary: The third revised and expanded edition of this university
text-book is reviewed. The edition has been expanded and revised in:
contemporary consideration of accounting and elaboration of general
characteristics of accounting policies, precise notional determination of
accounting assets, explanation of the trends of current assets in a
business cycle, a survey of modern systems and methods of accounting,
elaboration of planning and control of business activities by
responsibility centers and the system of internal controls, elaboration of
financial reports and points for discussion in each chapter.
Keywords: accounting, book-keeping, assets, debts, capital, balance sheet, costs, revenue, profit and loss account, bookkeeping theories, bookkeeping documents, business records, accounting in inflation, accounting information system, responsibility centers, financial reports
- Type of paper
: Paper in proceedings
Title: INTERNATIONAL ACCOUNTING STANDARDS IN THE FUNCTION OF
ESTABLISHING AND ANNOUNCING ACCOUNING POLICIES
- Authors:
- Deželjin, Jadranka (9645)
Proceedings title: RAZVOJNI RESURSI I SUVREMENI MANAGEMENT U HOTELJERSTVU
Language: hrvatski
Place: Zagreb
Year: 1993
Pages: from 113 to 119
Meeting: Savjetovanje hotelijera
Held: from 04/20/93 to 04/21/93
Summary: The new economic system is based on freedom of labour,
entrepreneurship and participative management. This system by itscontent,
fabric, forms, principles, methods and techniques mustbe as adaptive as
possible to the international accountingstandards. It has to ensure the
flow and comparability ofinforamtion given in financial reports as well as
the informationon accounting policies applied. In that context the
newaccounting legislature is of great significance.
Keywords: Accounting policies, users of financial reports, International Accounting Standards (IAS).
- Type of paper
: Paper in proceedings
Title: HOTEL FIRM'S FINANCIAL POLICY IN INFLATORY CONDITIONS
- Authors:
- Marković, Ivan
Proceedings title: Razvojni resursi i suvremeni management u hotelijerstvu
Language: hrvatski
Place: Zagreb
Year: 1993
Pages: from 169 to 180
Meeting: Savjetovanje hotelijera
Held: from 04/20/93 to 04/21/93
Summary: The paper deals with the problem of financial policy in
inflatoryconditions by: 1. Asset financial policy, 2. Debt and
capitalfinancial policy, 3. financial policy of distribution of
netfinancial result. It is concluded that hotel firm in
inflatoriyconditions has to lead the policy of maintaining the real valueof
asset and capital.
Keywords: Asset, debts, capital, inflation.
- Type of paper
: Paper in proceedings
Title: APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS IN
SHIPBUILDING
- Authors:
- Mrša, Josipa (90406)
- Editors
- Winter, Vera
Proceedings title: Računovodstvo i financije u poduzeću
Language: hrvatski
Place: Zagreb
Year: 1993
ISBN/ISSN: ./.
Pages: from 0 to 0
Meeting: Simpozij Hrvatske zajednice računovođa i financijskih djelatnika
Held: from 06/03/93 to 06/05/93
Summary: The influence of international accounting standards MRS
11,Accounting of contracts on building and standard MRS 29,Financial
statements in hyperinflatory economies on accountingsystem in shipbuilding
has been studied. It has been found thatthe accounting system in
shipbuilding should particularlyconsider the stipulations of these
standards. The mathematicalmodel of establishing the value in the course of
production hasbeen adapted to MRS 29.
Keywords: Accounting, shipbuilding, inflation, income, expenses, profit, stocks.
- Type of paper
: Paper in proceedings
Title: GOODWILL IN HOTEL MANAGEMENT
- Authors:
- Mrša, Josipa (90406)
- Editors
- Peršić, Milena
Proceedings title: Razvojni resursi i suvremeni management u hotelijerstvu
Language: hrvatski
Place: Zagreb
Year: 1993
Pages: from 159 to 167
Meeting: Savjetovanje hotelijera
Held: from 04/20/93 to 04/21/93
Summary: Goodwill in hotel management often exists, either as
purchased ornon-purchased goodwill. The economic basis of goodwill in
hotelmanagement in Croatia, especially in the littoral, consist ofmany
permanent factors based on realization of differentialannuties such as
uniqueness, popularity, renown and the like.
Keywords: Accounting, hotel- management, goodwill, anniuty.
- Type of paper
: Paper in proceedings
Title: Analysis of Financial Statements in Retail Merchandise
- Authors:
- Mrša, Josipa
- Editors
- Winter, Vera
Proceedings title: Analiza financijskih izvještaja
Language: hrvatski
Place: Zagreb
Year: 1994
ISBN/ISSN: 0350-4506
Pages: from 177 to 190
Meeting: Savjetovanje Hrvatske zajednice računovođa i financijskih djelatnika
Held: from 04/03/94 to 04/04/94
Summary: The analisis of financial report of a rental trading
company is shown. Through analysis day-to-day liquidity, long-therm
stability and efficacy of business is assessed on the basis of the
company's financial reports. Special attention is paid to neutraliying the
impact of inflation on comparability of financial reports.
Keywords: financial statements, liquidity, return on investment, leverage
- Type of paper
: Paper in proceedings
Title: An Accounting System Environment Maintenance
- Authors:
- Mrša, Josipa
- Editors
- Franković, Bernard
Proceedings title: Energija i zaštita okoliša
Language: engleski
Place: Opatija
Year: 1994
ISBN/ISSN: .953-96054-1-
Pages: from 145 to 153
Meeting: 14th Scientific Conference on Energy and the Environment
Held: from 10/26/94 to 10/28/94
Summary: The lack of a recording system enterprise accountancy for
protection, maintenance costs and benefits in connection with the
environment has been investigated. Environmental maintenance costs have
been allocated and the possibility of environmental maintenance benefits
recognation according to generally accepted accounting principles has been
presented.
Keywords: environmental maintenance costs, environmental maintenance benefits, allocation of the environmental maintenance costs
- Type of paper
: Paper in proceedings
Title: Accounting Aspect of Product Quality in Industry
- Authors:
- Mrša, Josipa
- Editors
- Winter, Vera
Proceedings title: Računovodstvo, poslovne financije i revizija
Language: hrvatski
Place: Zagreb
Year: 1995
ISBN/ISSN: 0350-4506
Pages: from 171 to 184
Meeting: Simpozij Hrvatske zajednice računovođa i financijskih djelatnika
Held: from 06/01/95 to 06/03/95
Summary: The necessity of introducing the program of product quality
has been stressed as it becomes the prerequisite of a company's existence.
To introduce the quality program successfully, besides the qualitz program
it is necessary to ensure an adequate system of monitoring the costs of
quality. To monitor quality costs means to identify and classify them and
to set a system of recording them, reporting and analyzing.
Keywords: Product quality, costs of product quality, statements of quality costs
- Type of paper
: Paper in proceedings
Title: Financial Institutions for Financing Small and Medium
Enterprises
- Authors:
- Marković, Ivan (198434)
- Editors
- ORSAG, SILVIJE
Proceedings title: Računovodstvo, poslovne financije i revizija
Language: hrvatski
Place: Zagreb
Year: 1995
ISBN/ISSN: 0350-4506
Pages: from 309 to 326
Meeting: Simpozij Hrvatske zajednice računovođa i financijskih djelatnika
Held: from 06/01/95 to 05/03/95
Summary: The paper studie financial institutions for financing small
and medium enterprises. On the basis of the research and the experience in
the developed countries the following financial institutions are suggested
to be organized in Croatia to finance small and medium enterprises: (1)
national, (2) regional and local financial institutions, (3) banks,
savings-banks and savings and loan cooperatives, (4) financial companies
and (5) financial funds. It is emphasized that these institutions should be
linked with international financial institutions to ensure foreign capital
for launching and developing enterpreneurship in Croatia.
Keywords: small and medium enterprises, financial institutions, financing, enterpreneurship
- Type of paper
: Paper in proceedings
Title: Accounting Information System as an Important Segment of
Management Information System
- Authors:
- Deželjin, Jadranka (9645)
- Editors
- Winter, Vera
Proceedings title: Računovodstvo, revizija i poslovne financije u funkciji poslovne politike poduze
Language: hrvatski
Place: Zagreb
Year: 1994
Pages: from 23 to 34
Meeting: Simpozij Hrvatske zajednice računovođa i financijskih djelatnika
Held: from 05/26/94 to 06/28/94
Summary: The structure of management system in the company has been
shown as it is one of the most important users of information as well as
the structure of information system as the supplier of information.
Specific models of accounting reports have been shown with information
contents, forms and types of information needed for the management, top
managers, and some functional managers at the medium and lower level in the
company's organizational structure.
Keywords: management, decision, accounting-information system, budgeting, controling
- Type of paper
: Paper in proceedings
Title: Accounting Business Results by Cost Centres in Trading
Companies
- Authors:
- Deželjin, Jadranka (9645)
- Editors
- Winter, Vera
Proceedings title: Računovodstvo, poslovne financije i revizija
Language: hrvatski
Place: Zagreb
Year: 1995
Pages: from 205 to 216
Meeting: Simpozij Hrvatske zajednice računovođa i financijskih djelatnika
Held: from 06/01/95 to 06/03/95
Summary: Company divizionalization and management decentralization
have been expounded as they are reflected on organizing responsibility
accounting and forming responsibility centers. These are cost, profit and
investment responsibility centers. The differences between the centers are
manifested in the type of activity. level of independence and the position
of the company. The system od accounting information by centers
responsibility in a trading company is shown.
Keywords: responsibility accounting, cost centers, profit centers, investment centers, sales, net income, direct costs, financial statements
- Type of paper
: Ph.D.
Title: ACCOUNTING METHODS OF ELIMINATING THE CHANGES IN THE LEVEL
OF PRICES FROM BALANCE-SHEETS
Faculty: Ekonomski fakultet Rijeka
Date of defense: 01/18/93
Language: hrvatski
Number of pages: 205
Summary: The possibility of eliminating the influence of inflation
frombalance-sheets has been studied. The influence of the change inthe
price level on specific elements and items in balance-sheetsbased on
conventional accounting methods has been studied as wellas the possibility
of applying various accounting methods andtechniques to compile and present
balance-sheets giving realinformation values even in the conditions of the
changes in thegeneral level of prices.
Keywords: Accounting, inflation, capital, eliminating the influence of inflation from balance-sheets, balance of accounts, profit and loss account.
- Type of paper
: M.A.
Title: MAINTAINING REAL VALUE OF WORKING CAPITAL UNDER CONDITION
OF INFLATION
Faculty: Ekonomski fakultet Rijeka RIJEKA
Date of defense: 07/23/91
Language: hrvatski
Number of pages: 161
Summary: The purpose is to find out the facts and conditions of
theimpact inflation has on current asset value and to show the ways,means
and forms of eliminating the impact of inflation andpossibilities of
bringing the nominal value down to current assetreal value. Current asset
protection from inflatory erosion iselaborated by: valorization of
inventories, expenses, receivablesand reabilities, by establishing and
eliminating inflatory profitfrom distribution and by planning current
asset.
Keywords: Current asset, inflation, measuring inflation, accounting in inflation, financial decision-making in inflation, inventory valorization, valorization of expenses, valorization of receivables and liabilities, planning current asset.
- Type of paper
: Mentorship
Title: EXPENCES IN ACCOUNTING INFORAMTION SYSTEM OF A HOTEL FIRM
Faculty: Institut za ekonomiju i organizaciju Rijeka Rijeka
Mentor: ADLER NEVENKA
Date of defense: 07/20/91
Number of pages: 244
Author: Peršić Milena
Degree level: Ph.D.
- Type of paper
: Mentorship
Title: ACCOUNTING METHODS OF ELIMINATING THE CGANGE IN PRICE
LEVELS FROM BALANCE
Faculty: Ekonomski fakultet Rijeka RIJEKA
Mentor: ADLER NEVENKA
Date of defense: 01/18/93
Number of pages: 205
Author: Mrša Josipa
Degree level: Ph.D.
- Type of paper
: Mentorship
Title: ACCOUNTING FOR SMALL BUSINESSES
Faculty: Ekonomski fakultet Rijeka RIJEKA
Mentor: MRŠA JOSIPA
Date of defense: 06/12/95
Number of pages: 65
Author: GRGUROVIĆ ANITA
Degree level: D.A.
- Type of paper
: Survey/Study
Title: INSTRUMENTS ON THE TRANSITION OF THE FIRM "RAPSKA
PLOVIDBA" RAB
- Authors:
- Dujanić, Marčelo (75143)
- Dimitrić, Mira (161304)
- Deželjin, Josip (9656)
- Deželjin, Jadranka (9645)
- Milosavljević, Milosav
- Košćina, Zlatko
- Švast, Vinko
Ordering party: Rapska plovidba
Institution depot: Ekonomski fakultet-Znanstveno-istraživački centar
Year: 1992
Number of pages: 284
Language: hrvatski
Summary: Instruments for the transition of the social firm
"Rapskaplovidba" Rab into a joint-stock company include the
followinginstruments: Decision on transition, Business record, SDK
report,Instruments on the right to dispose of immovables, Copy ofCourt
Register, The firm's development program and Study oneconomic value of the
firm.
Keywords: Firm, joint-stock company, asset, ownership.
- Type of paper
: Survey/Study
Title: INSTRUMENTS ON ORGANIZING PUBLIC UTILITY COMPANY "VODOVOD
I KANALIZACIJA" AS LIMITED LIABILITY COMPANY
- Authors:
- Stevanović, Božidar
- Marković, Ivan (198434)
- Popović, Žarko
Ordering party: VODOVOD I KANALIZACIJA
Institution depot: Ekonomski fakultet-Znanstveno-istraživački centar
Year: 1993
Number of pages: 87
Language: hrvatski
Summary: Instruments on organising Public utility company "Vodovod
ikanalizacija" Rijeka refer to the following: Decision onorganising,
Business records, SDK report and The Firm'sdevelopment program.
Keywords: Public utility company, asset, limited liability company, ownership, organising.
- Type of paper
: Survey/Study
Title: INSTRUMENTS ON THE TRANSITION OF THE FIRM "JASEN" RIJEKA
- Authors:
- Dimitrić, Mira (161304)
- Košćina, Zlatko
- Švast, Vinko
- Uzelac, Jovan (75110)
Ordering party: Jasen
Institution depot: Ekonomski fakultet-Znanstveno-istraživački centar
Year: 1992
Number of pages: 209
Language: hrvatski
Summary: Instruments for the transition of the firm "Jasen" Rijeka
includethe following instruments: Decision and Program on organising,SDK
report, Business records, The firm's development pogram, Copyof Court
Register, Instruments on the right to dispose ofimmovables, and Study on
economic value of the firm.
Keywords: Firm, joint-stock company, asset, ownership.
- Type of paper
: Survey/Study
Title: INSTRUMENTS ON THE TRANSITION OF THE FIRM "AUTOMOTOR"
RIJEKA
- Authors:
- Grbac, Bruno (35521)
- Crnković-Stumpf, Branka (93180)
- Deželjin, Jadranka (9645)
- Starčević, Ante (44655)
- Švast, Vinko
- Košćina, Zlatko
Ordering party: Automotor
Institution depot: Ekonomski fakultet-Znanstveno-istraživački centar
Year: 1992
Number of pages: 92
Language: hrvatski
Summary: Instruments for the transition on the firm "Automotor"
Rijekainclude the following instruments: Decision and Program onorganising,
Business records, The firm's development program,Study on economic value of
the firm.
Keywords: Firm, joint-stock company, asset, ownership.
- Type of paper
: Survey/Study
Title: INSTRUMENTS OF TRANSITION OF SOCIAL COMPANY "TORPEDO" P.O.
RIJEKA
- Authors:
- Stevanović, Božidar
- Crnković-Stumpf, Branka (93180)
- Uzelac, Jovan (75110)
- Dujanić, Marčelo (75143)
- Marković, Ivan (198434)
- Dimitrić, Mira (161304)
Ordering party: Torpedo
Institution depot: Ekonomski fakultet-Znanstveno-istraživački centar
Year: 1993
Number of pages: 100
Language: hrvatski
Summary: The instruments on transition of social company "Torpedo"
p.o.Rijeka refer to: Decision on transition, Transition program,Business
records and assessment of business solvency, Developmentprogram and Study
of assessed value of the firm.
Keywords: Social company, transition, joint-stock company, asset, ownership.
- Type of paper
: Survey/Study
Title: INSTRUMENTS OF TRANSITION OF SOCIAL COMPANY "PROGRES"
JASTREBARSKO
- Authors:
- Stevanović, Božidar
- Uzelac, Jovan (75110)
- Crnković-Stumpf, Branka (93180)
- Dujanić, Marčelo (75143)
- Dimitrić, Mira (161304)
- Marković, Ivan
Ordering party: Progres
Institution depot: Ekonomski fakultet-Znanstveno-istraživački centar
Year: 1993
Number of pages: 79
Language: hrvatski
Summary: Instruments on transition of social company
"Progres"Jastrebarsko into joint-stock company include: Decision
ontransition, Transition program, Business records and Assessmentof
solvency, Development program and Study of assessed value ofcompany.
Keywords: Social company, transition, asset, ownership, joint-stock company.
- Type of paper
: Survey/Study
Title: Analysis of Evaluation of the Company "Nasadi" Zadar
- Authors:
- Dimitrić, Mira (161304)
- Marković, Ivan
Ordering party: Poglavarstvo grada Zadra
Institution depot: "Nasadi"
Year: 1995
Number of pages: 90
Language: hrvatski
Summary: Financial evaluation of the company "Nasadi" Zadar has been
made on the basis of (1) financial elaboration, (2) assessment of the land
value, (3) assessment of the value of the buildings and (4) assessment of
the value of the equipment.
Keywords: companiy's net book value, company's market value, assessment of social capital
- Type of paper
: Survey/Study
Title: Analysis of Evaluation of the Company "Liburnija" Zadar
- Authors:
- Dimitrić, Mira (161304)
- Marković, Ivan (198434)
Ordering party: Poglavarstvo grada Zadra
Institution depot: "Liburnija"
Year: 1995
Number of pages: 86
Language: hrvatski
Summary: Financial evaluation of the company "Liburnija" Zadar has
been made on the basis of (1) financial elaboration, (2) assessment of the
land value, (3) assessment of the value of the buildings and (4) assessment
of the value of the equipment
Keywords: company's net book value, company's market value, assessment of social capital
- Type of paper
: Survey/Study
Title: Analysis of Evaluation of the company "Tržnice" zadar
- Authors:
- Dimitrić, Mira (161304)
- Marković, Ivan (198434)
Ordering party: Poglavarstvo grada Zadra
Institution depot: "Tržnice"
Year: 1995
Number of pages: 49
Language: hrvatski
Summary: Financial evaluation of the company "Tržnice" Zadar has
been made on the basis of (1) financial elaboration, (2) assessment of the
land value, (3) assessment of the value of buildings and (4) assessment of
the value of the equipment.
Keywords: company's net book value, company's market value, assessment of social capital
- Type of paper
: Manuscript
Title: Aplication Accounting Standards in Small Businesses
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa (90406)
Language: hrvatski
Summary: The applicability of certain international accounting
standards in small enterprises has been analyzed. The segments of each
particular standard to be recommended for small enterprises have been
established, and also the standards wich are completely not applicable in
small enterprises.
Keywords: small businesses, accounting standards, financial statements, users of financial statements
- Type of paper
: Manuscript
Title: Accounting
- Authors:
- Deželjin, Jadranka (9645)
- Đajić, Ljubica
- Mrša, Josipa (90406)
- Peršić, Milena
- Proklin, Petar
- Spremić, Ivo
Language: hrvatski
Summary: The fourth revised and expanded edition, adapted to new
legal stipulations referring to accounting, taking into consideration the
latest changes in international accounting standards.
Keywords: accounting, accounting standards, assets liabilities and owners capital, rewenue and expensis, financial statements, analyzing and interpreting financial statements
- Type of paper
: Manuscript
Title: Joint Stock Company's Primary Equity Issue
- Authors:
- Dimitrić, Mira (161304)
Language: hrvatski
Summary: Primary issue of equity and its information effect on
developed financial markets is expounded. The methods of bublic primary
issue are shown as well as the application of particular methods, their
frequency and costs of primary issue. The methods of privileged sale is
explained by privileged issue of equity and the advantages and
disadvantages of private primary issue are pointed at.
Keywords: primary issue of equity, information effect, investment banker
- Type of paper
: Manuscript
Title: Essentials of Annualiyation of the Small Enterpreneur in
Croatia
- Authors:
- Dimitrić, Mira (161304)
Language: hrvatski
Summary: The small entrepreneur's orientation for accounting system
of income tax is explained and characteristics of processing by specific
activities of the small entrepreneur are illustrated. Essentials of
accounting profit tax are explained and the basic accounting policies of
the small entrepreneur are defined.
Keywords: small entrepreneur, accounting income tax, accounting profit tax, accounting policies
- Type of paper
: Manuscript
Title: QUALITY COSTS MANAGEMENT IN FOUNDRY
- Authors:
- Mrša, Josipa (90406)
Language: engleski
Summary: Quality management cannot be successful without quality
costs management. The costs of qualty are substantial and source of
significant savings, althougt most firms spend about 20 percent of annual
sales on costs of quality.
The quality costs have been analyzed and optimization of quality costs in
foundry has been investigated. Traditional view of optimal distribution of
quality costs has been abandoned. It has been found out that optimal
quality costs respond to total quality control or to the zero defect level.
Keywords: quality of products, quality management, quality costs
- Type of paper
: Manuscript
Title: SMALL BUSINESSES AND ACCOUNTING STANDARDS
- Authors:
- Deželjin, Jadranka (9645)
- Mrša, Josipa
Language: hrvatski
Summary: The problem of applicability of international and national
accounting standards and policies in small enterprises has been studied.
The problem of establishing the criteria in small enterprises has been
discussed and an alternative criterion for applicability of accounting
standards in small enterprises is given-public interes for the enterprise.
Applicable standards have been established and suggested, as well as the
exception of standards or their parts when applied to small enterprises.
Keywords: small businesses, accounting standards, public interest for business, financial statements
- Type of paper
: Invited lecture
Title: Securities - Types and Characteristics
Institution: EKONOMSKI FAKULTET
Year: 1994
- Type of paper
: Other
Title: Doctoral dissertation registered: "FINANCIAL POLICY OF
JOINT-STOCK COMPANIES INVESTMENTS UNDER CONDITIONS OF INFLATION
- Authors:
- Dimitrić, Mira (161304)
Type of work: Doktorska disertacija
Language: hrvatski
Summary: The basic hypothesis is that inflation has an impact
onjoint-stock company's investments and vice versa. The objectiveis to
study, find out and expound the problem in its essence andmeaning to
understand scientifically the way and means ofconceiving an implementing
such a financial investment policythat will comprise the possibility to
diminish and nutralize thenegative concequences of inflation on investments
and theirefficacy and possible capitalization of positive influences.
Keywords: Inflation, financial policy, investing, joint-stock company, investment risks, sources of financing, rate of interest, cash flows, assessment, rate of return and yield, optimum model.
- Type of paper
: Other
Title:
- Authors:
- Mrša, Josipa
Type of work: Rad na rječnicima ili leksikografskim izdanjima - natuknice
Language: hrvatski
Other: Obrađeni pojmovi: Dobici i gubici od monetarnog položaja,
Dobit, Financijska imovina, Godišnji proračun amortizacije, Imovina,
Kontinuitet, Materijalna imovina, Monetarna imovina, Nematerijalna imovina,
Novčana imovina, Računovodstvo u uvjetima inflacije
- Type of paper
: Other
Title: Basic Principles of Investment Risk Analysis
- Authors:
- Dimitrić, Mira (161304)
Type of work: članak - znanstveni pregledni rad
Language: hrvatski
Summary: The basic determinants of the relation between yield and
risk of an investment is studied in their interrelation with the
preferential usefulness for the investor. The basic factors of investment
decisions under the conditions of uncertainty are given as well as the
relation between investment possibilities and the impact on the total
investment yield and the investors risk. The influence of dispersed risk on
total usefulness is studied, and the basic postulations of contemporary
portfolio theory regarding risk assessment. The basic categories and types
of investment risks are given and the risk of inflation is explained.
Keywords: risk, uncertainty, usefulness, investment, portfolio analysis, capital financing, yield
Other: Rad će biti objavljen do kraja 1995. godine u časopisu
"Računovodstvo i financije"
- Type of paper
: Other
Title: NEDOSTAJE PRIJEVOD
- Authors:
- Dimitrić, Mira (161304)
Type of work: Članak za zbornik međunarodne konferencije o MSP
Language: hrvatski
Other: Rad će biti izložen na Međunarodnoj konferenciji o malom i
srednjem poduzetništvu koja će se održati u studenom (XI) 1995. godine na
Ekonomskom fakultetu u Rijeci, te objavljen u zborniku konferencije.
