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Search Results: 1 - 10 of 1150 matches for " Gordana IVANKOVI? "
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The Use of Decision Making Information: A Comparative Exploratory Study of Slovene Hotels
Gordana Ivankovi,Mateja Jerman
Managing Global Transitions , 2010,
Abstract: The paper aims to identify the use of decision making information, which will be provided by the management accounting system (MAS). The use of MAS information by general managers (GMS) and department managers (DMS) for measuring the performance of hotel enterprises will be investigated. The basis for the analysis is the contingence theory which was adapted to specific circumstances and conditions of the hotel industry. The analysis was performed on the basis of a questionnaire that was previously already used in the case of Australian hotels. The research is conducted on Slovene hotels that have more than 100 rooms. The results are the subject of comparison with the previous five year period. The results demonstrate that GMS actually differ from DMS with respect to their use of MAS information for making decisions. GMS and DMS do not use MAS information with the same frequency. Their satisfaction with MAS information is not equal and, furthermore, they do not use the financial and non-financial performance indicators with the same frequency.
THE EVOLUTION OF FINANCIAL STANDARDS FOR SMALL AND MEDIUM- SIZED ENTITIES
Mateja JERMAN,Gordana IVANKOVI
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2011,
Abstract: According to the growing need for more comparable accounting standards, the beginnings of International Financial Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents for the first time an accounting standard for small and medium-sized companies that can be used globally. The paper aims to examine the historical development of IFRS, the principal institutions linked to their adoption and the harmonization process of standards within the European Union. The main contribution of the paper refers to the evolution of IFRS for SMEs and the main differences between the full IFRS in use and the IFRS for SMEs.The results of the comparative analysis demonstrate that several differences exist between them. Although the aim of the new standard is to assure comparable financial statements for small and medium-sized entities, the presented disadvantages demonstrate that not necessarily its implementation will assure more benefits than the cost that will occur.
FATTY ACIDS COMPOSITION OF POULTRY MEAT PRODUCED IN INDOOR AND OUTDOOR REARING SYSTEMS
Gordana Kralik,Stanko Ivankovi,Zoran ?krti?
Poljoprivreda (Osijek) , 2005,
Abstract: The research was carried out on chickens of Ross 208 provenience, which were divided into two groups. Chickens reared outdoor had statistically significantly higher portion of α-linolenic acid (P<0.05), linoleic and arachidonic acid, as well as higher total of PUFA n-6 acids (P<0.01) than chickens that were kept indoor. However, these chickens had higher portion of myristic and palmitic acid (P<0.01), as well as DHA (P<0.001) in the lipids of breast muscles. There was also higher content of myristic and linoleic acids (P<0.01) determined in the lipids of thigh muscles of chickens reared indoor, while chickens kept outdoor had higher content of EPA (P<0.01), palmitic, stearic and arachidonic acids (P<0.001). Chickens of the 2ndgroup exhibited more favorable ratio of PUFA n-6 / PUFA n-3 in the lipids of breast muscles. The same ratio for the lipids of thigh muscles was better in the 1stgroup
HARMONIZATION OF AUDIT REGULATION IN THE EUROPEAN UNION – A CASE OF CROATIA AND SLOVENIA
Sandra JANKOVI?,Gordana IVANKOVI,Mateja JERMAN
Scientific Annals of the Alexandru Ioan Cuza University of Iasi : Economic Sciences Series , 2010,
Abstract: This paper aims to describe and analyze adherence to the European Union’s Audit regulation in Croatia and Slovenia. Following the example of the US which adopted Sarbanes-Oxley Act to restore the public confidence in financial reporting and auditing, the Council of the European Union adopted a new Directive on the audit of company accounts. Since Croatia is in the process of full reintegration into the EU, convergence of the new EU directive has received increased attention like in the other preaccession EU countries. Slovenia as a Member State was obligated to modify the national legislation according to European law, before Slovenian’s accession to EU in 2004. This field will stay for a prolonged time as a test area and one of the key segments for proper integration of similar countries to the EU. The Slovenian process of integration into EU might serve as a good practice to preaccession EU countries.
CHICKEN MEAT IN HUMAN NUTRITION FOR HEALTH
Gordana Kralik,Zoran ?krti?,Marica Galonja,Stanko Ivankovi
Poljoprivreda (Osijek) , 2001,
Abstract: The meat of chicken is very significant animal food in human nutrition. Because of high nutrition value, characterized by high protein content and relatively low fat content, it is also considered as dietetic product. The aim of our research was to analyze chemical composition of muscles of "white" and "red" meat (mucles of breast and thighs with drumsticks) regarding the contents of protein, fat, ash, water, macro and microelements. The composition of saturated (SFA), monounsaturated (MUFA) and polyunsaturated (PUFA) fatty acids was also analysed. The content of basic nutritive matters in white and red meat was as follows: protein 24.15% and 20.96% resp., water 74.01% and 74.56% resp., fat 0.62% and 3.29% resp., ash 1.22% and 1.19% resp. The following contents of macro and trace elements were determined in 100 g white and red meat: K 359.22 mg and 322.00 mg resp., Mg 39.35 mg and 27.11 mg resp., Na 61.86 mg and 86.45 mg resp., Mn 0.08 mg and 0.09 mg resp., Zn 1.09 mg and 2.30 mg resp., Fe 1.79 mg and 1.98 mg resp. PUFA omega 3 (C 18:3ω3, C 20:5ω3, C 22:5ω3 and C 22:6ω3) and PUFA omega 6 (C18:2ω6, C 20:2ω6 and C 20:4ω6) fatty acids ratio in white and red meat was 3.11 and 4.43 resp.
THE EFFECT OF ENRICHMENT OF DIETS WITH N-3 PUFA ON THE QUALITY TRAITS OF POULTRY MEAT
Stanko Ivankovi,Gordana Kralik,Antun Petri?evi?,Zoran ?krti?
Poljoprivreda (Osijek) , 2004,
Abstract: This research investigates the effect of diets enriched with eicosapentaenoic (EPA) and docosahexaenoic (DHA) fatty acids on the technological traits and chemical composition of poultry meat. Broilers were divided into five groups (control group with 0,0% of Pronova Biocare Epax 3000 T6 PBA preparation added in finisher diets, and experimental groups, which had 0.5%, 1%, 1.5% and 2% of added preparation, respectively). Among groups of broilers, statistically significant difference in pH1 value, W.H.C and consistency of breast muscles (P>0.05) was not established. Experimental group fed with the addition of 1.5% PBE preparation showed statistically higher (P<0.01) G fo-value than all other groups. Statistically highly significant (P<0.01), i.e. statistically significant (P<0.05) effect of diets enriched with EPA and DHA was observed in relation to the content of water, fats and proteins in breasts, and to the content of water in thighs. The increase of the content of PBA preparation in broiler diets affected significantly (P<0.01) the VLC equivalent in muscles of breasts and thighs.
Nanomaterijali i nanoproizvodi – mogu nosti i rizici / Nanomaterials and Nanoproducts - Possibilities and Risks
Marica IVANKOVI
Polimeri , 2011,
Abstract: Nanostrukturirani materijali vrlo su ivo podru je istra ivanja u svijetu, prije svega zahvaljuju i svojim jedinstvenim svojstvima. Uz golem tr i ni potencijal oni donose i nove rizike. injenica je da postoji op a zabrinutost zbog negativnog utjecaja nano estica na ljudsko zdravlje i okoli . Posljednjih godina raste broj istra ivanja vezanih za tetne u inke nanomaterijala na ive organizme. U ovom radu dan je kratak pregled literaturnih nalaza. / Research and development in the area of new nanomaterials is advancing rapidly. Due to the chance of obtaining unique physicochemical properties nanomaterials are seen as having an enormous economic potential. However, there are unanswered questions about the impacts of nanoparticles and nanoproducts on human health and the environment. Due to concerns over nanomaterial risks, there has been an increase in safety research. The present paper provides a short summary of the published findings.
Po tovana kolegice, po tovani kolega!
Marica IVANKOVI
Polimeri , 2008,
Abstract:
Addcon World 2006: Conference Proceedings of The 12th International Plastics Additives and Modifiers Conference
Marica IVANKOVI
Polimeri , 2007,
Abstract:
Po tovana kolegice, po tovani kolega!
Marica IVANKOVI
Polimeri , 2005,
Abstract:
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