Search

Cilj rada je objasniti regulatorni okvir računovodstva obrtnika obveznika poreza na dohodak te prikazati poslovnu dokumentaciju, knjige, specifičnosti računovodstvenih evidencija u građevinskom obrtu i specifičnosti u izračunavanja uspješnosti poslovanja. Obrt je definiran kao obavljanje gospodarskih djelatnosti od strane fizičkih osoba kako bi ostvarili dohodak ili dobit. To je trajno, samostalno obavljanje djelatnosti od strane fizičkih osoba kako bi ostvarili dohodak ili dobit. Definiran je Zakonom o obrtu te su objašnjeni opći i posebni uvjeti koji su potrebni da osoba obavlja određenu obrtnu djelatnost. Zakonima poreza na dohodak, poreza na dobit i na dodanu vrijednost definiraju se obveznici plaćanja poreza, na koji način se porez plaća, što su sve primici, prijelaz iz jednoga sustava oporezivanja u drugi i godišnji iznosi poreza. Opisane su i poslovne knjige koje obrtnici koriste u poslovanju, a to su: Knjiga primitaka i izdataka, Evidencija o tražbinama i obvezama, Evidencija o nabavi i uporabi reprodukcijskog materijala, Knjiga prometa Popis dugotrajne imovine, Knjiga ulaznih računa, Knjiga izlaznih računa i ostale evidencije poput evidencije inventara i sitnog inventara. Obrtnici u građevini koriste Knjigu ulaznih računa, Knjigu izlaznih računa, Knjigu primitaka i izdataka te Popis dugotrajne imovine. Specifičnosti računovodstva građevinskog obrta prikazani su praktičnim dijelom rada. Za analiziranje uspješnosti poslovanja obrtnik „dohodaš“ mora izračunati pokazatelje profitabilnosti, zaduženosti, aktivnosti i likvidnosti. The aim of the paper is to explain the regulatory framework of the accounting of tradesmen paying income tax and to show business documentation, books, specifics of accounting records in the construction trade and specifics in calculating business performance. Trade is defined as the performance of economic activities by natural persons in order to generate income or profit. It is the permanent, independent performance of activities by natural persons in order to generate income or profit. It is defined by the Trades Act, and it alsoe explains general and special conditions that are necessary for a person to perform a certain trade activity. The laws on income tax, profit tax and value added tax define the tax payers, how the tax is paid, what all the receipts are, the transition from one taxation system to another and the annual tax amounts. The business books that craftsmen use in their business are also described, namely: Book of receipts and expenses, Records of claims and liabilities, Records of acquisition and use of reproduction material, Transaction book, List of fixed assets, Book of incoming invoices, Book of outgoing invoices and other records such as inventory records and petty inventory. Craftsmen in construction use the Book of incoming accounts, the Book of outgoing accounts, the Book of receipts and expenditures, and the List of fixed assets. The specifics of construction trade accounting are presented in the practical part of the work. In order to analyze the success of the business, the "earner" craftsman must calculate indicators of profitability, indebtedness, activity and liquidity.Keywords: crafts, construction, business books

V magistrski nalogi sta predstavljena kratek zgodovinski pregled manufakturne izdelave papirja in analiza procesa izdelave papirja različnih mojstrov, ki so in še izdelujejo papir na Slovenskem. Predstavljena sta delo in tehnologija obrti štirih izdelovalcev: Janeza Kvaternika - Kamniškega, Janeza Rozmana, Marka Drpića in mojstrske delavnice PAPLAB. Predstavljene so tehnologije sodobne manufakturne izdelave papirja in primerjalna analiza postopka, orodja in surovin sodobnih izdelovalcev. Raziskano je tako pojmovanje tradicionalnosti in avtentičnosti kot sama tradicionalnost in avtentičnost izdelave papirja, ali izdelovalci svoje delo smatrajo za dediščino, kako razumejo in vrednotijo obrt in svoje delo s stališča tradicije in avtentičnosti, katera merila uporabljajo za dokazovanje le-te ter kaj vpis tehnologije izdelave v Register nesnovne kulturne dediščine pomeni za samo obrt, nosilce in druge izdelovalce. Predstavljen je Center za konservacijo in restavracijo arhivskega gradiva v Arhivu Republike Slovenije z namenom predstavitve tehnologije in postopkov, ki so uporabljeni pri restavraciji in konservaciji manufakturno izdelanega papirja, ter statusa ustanove, ki hrani na Slovenskem manufakturno izdelan papir. The master's thesis presents a brief historical overview of the manufacturing of paper and an analysis of the process of making paper by various masters who have and still are making paper in Slovenia. The work and technology of crafts of four manufacturers are presented: Janez Kvaternik - Kamniški, Janez Rozman, Marko Drpić and the master workshop PAPLAB. Technologies of modern manufacturing of paper and comparative analysis of the process, tools and raw materials of modern manufacturers are presented. The notion of traditionality and authenticity as well as the traditionality and authenticity of paper production itself are explored, whether manufacturers consider their work as heritage, how they understand and value crafts and their work from the point of view of tradition and authenticity, what criteria they use to prove it and what the entry of craft into The Register of Intangible Cultural Heritage means for craft itself, its holders and other producers. The Center for Conservation and Restoration of Archival Material in the Archive of the Republic of Slovenia is presented in order to present the technology and procedures used in the restoration and conservation of manufactured paper and the status of the institution that stores manufactured paper in Slovenia.

Jedni od ključnih računovodstvenih elemenata poslovanja u ugostiteljskoj djelatnosti jesu vođenje poslovnih knjiga u poslovanju i vođenje evidencije o nabavi i uporabi reprodukcijskog i potrošnog materijala. U prvom djelu teorijski je objašnjena ugostiteljska djelatnost, te tipovi ugostiteljskih objekata koje razlikujemo. Nadalje određeni su uvjeti za poslovanje u ugostiteljstvu, kako trebamo voditi poslovne knjige i koje su obveze plaćanja prema državi. U drugom dijelu obrađene su zalihe i njihov utjecaj i važnost na poslovni rezultat poduzeća. Uz pojam zaliha objašnjeno je kako stječemo te upravljamo zalihama u ugostiteljstvu i prikazani su dopušteni manjkovi materijala. U trećem dijelu je obrađen pojam troškova u ugostiteljstvu, na koji način ih razvrstavamo i obračunavamo. U Zadnjem djelu ovog rada prikazani su osnovni podatci o ugostiteljskom obrtu Žepko, na tom primjeru prikazano je kako dolazimo do utroška materijala u poslovanju, te izračunavamo prodajne cijene za krajnje kupce. Također je prikazano na primjeru obrta Žepko evidentiranje poslovanja, odnosno praćenje nastalih poslovnih promjena koje imaju utjecaj na kretanje zaliha kroz poduzeće.

Obrtništvo je značajan i strateški važan podsustav nacionalnog gospodarstva. Temeljne koristi obrtništva su generiranje zaposlenosti u nekom gospodarstvu, ali i ostvarenje prihoda. Jednostavnost njegova pokretanja i pogodan porezni tretman temeljni su razlozi zbog kojih se poslovni subjekti početnici najčešće odlučuju na njega. U Hrvatskoj postoji specifičan porezni tretman obrtnika, koji se poreznim reformama regulira i mijenja na godišnjoj razini. On je reguliran nizom zakona i podzakonskih akata. Vodeće poslovne knjige obrtnika su knjiga primitaka i izdataka, popis dugotrajne imovine, knjiga prometa, evidencija o tražbinama i obvezama te evidencija o nabavi i utrošku repromaterijalu. Sve poslovne knjige podnose se u zakonskom roku putem obrazaca koji su javno dostupni na stranicama Porezne uprave, ali i Hrvatske obrtničke komore, kao krovne institucije. Odabrani obrt obveznik je poreza na dohodak. U radu se analiziraju porezna prijava poreza na dohodak za 2019. i 2020. godini, kao i popis primitaka i izdataka. Crafts are very significant and strategically important subsystems of the national economy. The basic benefits of them are the generation of employment in an economy, but also the generation of natinal income. In Croatia they are popular for the business subjects that are starting their business and in the first years of doing business. The reason is its specific tax treatment. In Croatia thiy business and system has been regulated by a series of laws and bylaws. The leading business books are the book of receipts and expenditures, the inventory of fixed assets, the book of transactions, the records of receivables and liabilities, and the records of procurement and consumption of raw materials. All business books are submitted within the legal deadline via forms that are publicly available on the website of the Tax Administration, but also the Croatian Chamber of Trades and Crafts. The selected craft is subject to income tax. The paper analyzes the income tax return for 2019 and 2020, as well as the list of receipts and expenditures

Šibenik se posljednjih godina odmiče od bogate povijesti i industrijskog naslijeđa, gubi stanovništvo i identitet „aktivnog“ grada. Na simboličnoj lokaciji, spoju starog i novog grada, mjestu prometnog ulaza koje je nekada opsluživalo grad industrijom, a danas turizmom, razvija se prostor rada i edukacije koji aktivira zajednicu. Kroz jednostavan odnos horizontala i vertikale, sklop predstavlja završetak vizure s mora, te se uklapa u sliku grada malog mjerila s velikim gestama. Centar se sastoji od pravilne prizme sa staklenikom te zavijene zgrade podignute nad postojećim tunelom koja udomljava sve radne i coworking prostore, a završava s komunikacijskom vertikalom. Na toj točki spajaju se nedovršeni urbanistički pravci, a infrastruktura postaje arhitektura, vodeći od prometnice, preko radnih, do javnih sadržaja.

Obrt definiraju obilježja samostalnosti, trajnosti te namjere ostvarivanja dohotka. Definiran je Zakonom o obrtu koji se dotiče općih i posebnih uvjeta poslovanja obrta, načina osnivanja obrta, vođenja, prijenosa i prestanka obrta. Ukoliko se radi o obrtniku dohodašu on mora poslovati sukladno Zakonu o porezu na dohodak. Obrtnik može prijeći iz sustava oporezivanja porezom na dohodak u sustav oporezivanja porezom na dobit dobrovoljno ili po sili zakona. Tada mora poslovati sukladno Zakonu o porezu na dobit. Ukoliko je obrtnik u sustavu PDV-a mora poslovati u skladu s Zakonom o porezu na dodanu vrijednost. Računovodstvo obrtnika koristi modificirano načelo blagajne. Prema načelu blagajne poslovni događaji (primici i izdaci) se evidentiraju tek nakon primljenih uplata i obavljenih isplata. Poslovne knjige koje koriste obrtnici su: Knjiga primitaka i izdataka, Evidencija o tražbinama i obvezama, Evidencija o nabavi i uporabi reprodukcijskog materijala, Knjiga prometa, Popis dugotrajne imovine, Knjiga ulaznih računa, Knjiga izlaznih računa i ostale evidencije. Trgovina na malo definirana je Zakonom o trgovini. Trgovina na malo ima dvije faze: nabavu trgovačke robe i prodaju. Trgovci na malo koriste sve poslovne knjige koje koriste i obrtnici s izuzećem korištenja Evidencije o nabavi i uporabi reprodukcijskog i potrošnog materijala. Dužni su uz to voditi i Maloprodajnu kalkulaciju (prilikom nabave trgovačke robe), Knjigu popisa, a Rekapitulaciju prometa mogu koristiti proizvoljno. Specifičnosti računovodstva obrta i trgovine na malo primijenjeni su na obrt ''Morski ribolov Doljo'' u praktičnom dijelu rada. Craft is presented by the features of independence, durability and intention of income generation. It is defined by the Law of crafts which mentions general and special terms of business, ways of founding, guiding, transfer and discontinuation of crafts. A craftsman who achieves income has to work in accordance with the Law of income. Craftsman can switch from income taxation system to profit taxation system either by the force of the law or voluntarily. After switching he has to work in accordance with the Law of profit. If the craftsman is in the value added taxation system, he has to operate in accordance with the Law of value added tax. Craftsman accounting uses a modified cash register principle. Cash register principle means that receipts and expanditures are registered after the payments have been received and paid. Business books that are used by craftmen are: book of receipts and expanditures, records on the procurement and use od reproductive and consumable materials, records on claims and obligations, a list of fixed assets, book of sales, book of received invoices, book of issued invoices and other records. Retail trade is defined by the Law of trade. Retail trade consists of two fases: procurement of merchandise and sale. Retailers use the same business books as craftsmen, with the exception of records on the procurement and use od reproductive and consumable materials. They must also use retail calculation, the book of list, but recapitulation of sales can be used arbitrarily. The specifics of crafts accounting and retail accounting are applied on craft ''Morski ribolov Doljo'' in practical part of this document.

Osim kvalitete i dizajna samog proizvoda, dobro dizajnirani logo i kvalitetna web stranica su najbitniji elementi kod plasiranja nekog proizvoda na tržište. Prvo što će klijent vidjeti i saznati o proizvodu su logo i web stranica, zbog toga logo postaje ključan element oko kojeg se radi cijeli vizualni identitet, dok je web stranica posrednik koji povezuje neku tvrtku ili proizvod s klijentom. Može se reći kako u današnje vrijeme dobro osmišljen i oku ugodan logo gotovo da i prodaje proizvod. Sam logo je najbitnija karika vizualnog identiteta tvrtke, zapravo može se reći kako sam logo i je na neki način vizualni identitet kojim se gradi i nadopunjuje baš svaki preostali element vizualnog identiteta. Isto tako svaka web stranica mnogo ovisi o dobrom dizajnu loga jer je logo glavna značajka web stranice te se oko njega gradi i dizajnira cijela web stranica. Tehnička izrada web stranice je jednako bitna kao i njen dizajn, jer bez dobre tehničke izrade ne možemo do klijenta prenijeti planiranu vizualnu i funkcionalnu sliku tvrtke, a to u pravilu dovodi do loše ocjene proizvoda i tvrtke. Glavni cilj ovog završnog rada je unaprijediti poslovanje i prodaju proizvoda obrta izradom loga i web stranice te pokazati kako oni čine jedan paket kojim se dolazi do veće zainteresiranosti klijenata te veće prodaje same usluge ili proizvoda. Except quality and design of a product, well designed logo and quality web site are the most important elements for placing the product itself on the market. The first thing a customer will see and find out about the product are its logo and web site so because of that the logo becomes main element around which whole marketing is spinning and web site is intermediary which connects a company or product with a client/customer. It can be said that nowdays the well designed and visually eye pleasing logo almost sells the product. So the logo itself is the most important link in a chain of company visual identity. Hence it can be said that the logo is in some way visual identity with which the rest of the complete visual identity is built and complemented. Equally, each web site depends a lot on quality of logo design because the logo is its major feature around which the whole web site is built and designed. Technical production of web site is equally important as its design because without well technical production the planned visual and functional image of the company can not be transferred and that generally results with bad company and product ratings. The main goal of this bachelor thesis is to improve business and sale of company products with making the logo and website and also to show how they together form a package which leads to greater customer interest and therefore to greater sale of product.

Srednjovjekovni gradovi nastajali su uz prometnice i plovne rijeke. Varaždinska varoš je svoje predgrađe počela formirati u blizini utvrde. Razvoj Varaždina je najbolje pratiti od vladavine Bele III. (1181.). Varaždin je bio sjedište arhiđakonata, te je župna crkva privlačila ljude iz obližnjih sela. Iz povelje Andrije II. saznaje se o opisu prvih stanovnika grada. Oni su se bavili trgovinom, obrtom i poljoprivrednom djelatnošću. Andrija II. je smrću svog brata sjeda na prijestolje, te kao novi vladar uzdiže Varaždin u slobodan i kraljevski grad. Građani su imali izbora da sami biraju suca. Već odlukom koju je donio kralj Žigmund i potvrđujući povelju, dao im je na biranje kada žele da se održavaju sajmovi. Kako je bio slobodan kraljevski grad te oslobođen plaćanja određenih poreza to je išlo u korist trgovcima i obrtnicima u gradu i okolici. Za razvoj trgovine bio je potreban povoljan prometni položaj. Uz trgovinu vezali su se i sajmovi. Na sajmovima se okupljalo stanovništvo ne samo iz grada, nego i okolnih sela. Bili su mjesta koja su stanovništvo opskrbljivali namirnicama. Trgovačke putnike su sajmovi privlačili jer su bili u mogućnosti tamo prodati robu poput začina ili kože, koji su imali na vrijednosti. Osim trgovine, obrt je također bio bitan dio gospodarskih aktivnosti Varaždina u XV. stoljeću. Poveljom Andrije II. grad je bio oslobođen plaćanja trgovački poreza. Udruživanjem u bratovštine, obrtnici su čuvali vrijednosti svog zanata. Sredinom XV. stoljeća u Varaždinu postoje tri bratovštine; Svetog Nikole, Tijela Kristova te Blažene Djevice Marije. Najduže se održala bratovština koju su osnovali mesari. Osim trgovine i obrta, važno mjesto je zauzelo i vinogradarstvo kao poljoprivredna djelatnost Varaždina. Koliko su bili važni govori činjenica da se spominju u povelji Andrije II., pa nakon toga u povelji kod Sigismunda. Već pri kraju XII. stoljeća počelo se s kovanjem novca. Utjecaj dolazi iz Njemačke, Austro-Ugarske, Venecije te Bizanta. Banovi i hercezi hrvatske počeli su prvo kovati hrvatske frizatike. Nakon njih počinje se s kovanjem pfeninga (obitelj Frankapan i Celjski), dukata (bosanski kralj Stjepan Tomašević), denari (bosanski kralj Nikola Iločki). Polovica XV. stoljeća donosi nam srebrne dinare, talire i groševe (ban Nikola Zrinski za kralja Ferdinanda I. i Ludovika I.) Bela IV. je već za vrijeme svog oca Andrije II. počeo kovati slavonske banovce. Osim novčanog sustava, pojavljuju se novi oblici poreza; maltarina , tridesetina te placovina. Maltarina se plaćala kada je neka cesta prolazila privatnim posjedom. Tridesetina se još naziva i harmicom, a ubirala se kod uvoza ili izvoza robe, dok je placovina bio porez koji se ubirao u gradu, kad je netko želio prodati robu, da si osigura mjesto. Placovinu je određivala gradska općina. Medieval cities were established near roads and navigable rivers. The Varaždin county formed it's suburb nearby the fortess. The uprising of Varaždin is best to research from the reign of Bela III (1181). Varaždin was the center of archdeaconry and the local church which attracted local village people. The Charter of Andrew II brings descriptions of the first citizens who were engaged with agriculture and market. After his brother's passing, Andrew II came to the throne. During that period Varaždin became a free and royal city. The citizens had the right to choose their own judge. After the resolution of king Sigismund, they had the right to choose when the fairs were held. The city was free from paying taxes which went in favor of the local merchants. A favorable traffic setting was required for trade development. The fairs were places that gathered people from cities and local villages where they could get supplies of variety of groceries. Handicraft was also a big part of Varaždin's economy in XV century. By joining a confraternity artisans conserved the values of their craft. In mid XV century there were three confraternities in Varaždin: St. Nicholas, Body of Christ and The Blessed Virgin Mary. The longest held confraternity was the one founded by the butchers. In addition to trade and crafts, viticulture as an agricultural activity also took an important place in Varaždin's economy. Viticulture was also mentioned in Andrew II Charter as well as king Sigismund Charter. Forging money started by the end of XII century which derived from Germany, Austria-Hungary, Venice and Byzantine Empire. Croatian bans and dukes first began to forge croatian frizatik. Then they forged pfenings (the Frankapan and Celjski families), ducats (Stjepan Tomaševiĉ, king of Bosnia), denars (Nikola Iloĉki, king of Bosnia). By the mid XV century silver dinars, talirs and groschens were in use (Nikola Zrinski for the king Ferdinand I and Louis I). During his father Andrew II reign, Bela IV began with forging of slavonian banovac. In addition to the monetary system, new forms of tax are emerging such as maltarina, tridesetina and placovina. Maltarina was payed when a road passed by private property. Tridesetina is also called harmica and and was collected when importing or exporting goods. Placovina was payed to the city when someone wanted to sell goods to secure his social status. Placovina was determined by the city municipality.

Magistrsko delo skuša ovrednotiti gospodarski razvoj obvipavskega dela občine Miren - Kostanjevica na podlagi analize razvoja obrti in industrije od 19. stoletja do današnjih dni. Gospodarstvo preučevanega območja je do druge polovice 19. stoletja temeljilo predvsem na kmetijstvu, vendar je počasi začel naraščati delež prebivalstva, ki je dodatni zaslužek iskal v neagrarnih dejavnostih, predvsem v opekarstvu in čevljarstvu. Živahen gospodarski razvoj je prekinila prva svetovna vojna, ki je z boji v neposredni bližini večino prebivalstva pregnala v začasno begunstvo. Za obdobje med obema vojnama je značilna gospodarska stagnacija, saj so območje med drugim prizadeli nova meja, gospodarska kriza in pritiski fašistične politike. Po združitvi Primorske z Jugoslavijo leta 1947 se je gospodarstvo preučevanega območja začelo ponovno krepiti. V duhu industrializacije so nastala številna nova državna podjetja, ki so se oprla na obrtno tradicijo in obilo delovne sile. Prevladovala je industrija gradbenega materiala, pohištvena industrija, industrija usnja in obutve. Preučevano območje je v samostojno Slovenijo vstopilo gospodarsko precej osiromašeno, saj je večina obravnavanih podjetij in obratov propadla že v sedemdesetih letih, preostanek podjetij pa je zaradi nezmožnosti prilagoditve novim gospodarskim tokovom in iztrošenosti svojo poslovno pot zaključil kmalu po osamosvojitvi. Današnje gospodarsko stanje preučevanega območja je v znamenju mikro in majhnih podjetij s prevlado samostojnih podjetnikov in storitvenih dejavnosti. The master’s thesis is trying to evaluate the economic development of the settlements along the Vipava river in the municipality of Miren - Kostanjevica by analyzing the development of crafts and industry from the 19th century to the present day. Prior to the second half of the 19th century, the economy of the study area was mainly based on agriculture, but the share of the population seeking additional income in non-agricultural activities, especially in brick and shoe production, gradually started to increase. The vibrant economic development was interrupted by the First World War, as the majority of the population was temporarily displaced in refugee due to the occurring battles in close proximity. During the interwar period the study area was affected by the new boarder, the economic crisis and the pressure of fascist policy, which led to economic stagnation. After the reunification of Primorska and Yugoslavia in 1947, the economy started to strengthen. In the spirit of industrialization, many new state-owned companies, which relied on craft tradition and abundance of workforce, emerged. Building materials industry, furniture industry, leather and footwear industry were the predominant industries of the study area. When Slovenia gained its independence, the economy of the study area was quite impoverished, as most companies and businesses collapsed in the 1970s, while the rest met their end shortly after the independence, due to their inability to adapt to the new economic system. Today’s economy is based on micro and small enterprises with the prevalence of independent entrepreneurs and service activities.

Osrednja tema diplomskega dela je modrotisk. Ob tem je predstavljena še kratka zgodovina tekstilnih obrti in industrije v Sloveniji ter na Loškem. Široka paleta tekstilnih obrti na Loškem se v naslednjih poglavjih in podpoglavjih zoži na platnarstvo, barvarstvo in modrotisk. V poglavju o platnarstvu so predstavljeni kulturna rastlina lan, zgodovina platnarstva na Loškem in postopek predelovanja lanu. Sledijo poglavje in podpoglavja o barvarstvu in modrotiskarstvu. Ta zajemajo zgodovino barvarstva in modrotiskarstva, postopek barvanja in tiskanja tekstilij ter predstavitev barvarskih delavnic, ki so na Loškem delovale od začetka 19. do tridesetih let 20. stoletja. Za konec je predstavljeno še današnje tiskanje tekstila na rezervni postopek v avstrijskem mestu Bad Leonfelden in obujanje platnarstva ter barvarstva na Loškem z etnološko prireditvijo Dan teric in rokodelci, ki delujejo na tem območju. Main topic of this work is blueprinting. Short history of textile crafts and industry in Slovenia and in Škofja Loka area is also presented. After the summary of a wide range of textile crafts known in Škofja Loka area, I focus on linen production, fabric dying and blueprinting. The chapter about linen production contains descriptions of flax as a crop, history of linen production in Škofja loka area and linen production process. Following chapters describe fabric dying and blueprinting. They contain the history of textile dying and bluprinting, textile dying and printing process and presentation of dying workshops, which operated in Škofja Loka area from the beginning of 19th century to the 1930s. Finally the continuing practice of reverse textile printing in the town of Bad Leonfelden, Austria, and revival of linen production and dying in Škofja loka area through the ethnological event Dan teric (Day of flax dressers) and craftsmen operating in this area is presented.

Mnoga poduzeća počinju kao ideja jedne osobe. Tvorac je često poduzetnik koji uoči jaz na tržištu ili u komercijalnoj prilici. Pretvara ideju u marketinški proizvod ili uslugu. Osim doprinosa našoj općoj ekonomskoj dobrobiti, obrtnici također doprinose rastu i vitalnosti u određenim područjima gospodarskog i socioekonomskog razvoja. Doprinos obrta se očituje kod stvaranja novih radnih mjesta, potiču inovaciju te pružaju mogućnost uspjeha socio-ekonomskim grupama koja u velikim poduzećima ne dolaze do izražaja. Bez obzira da li osoba započinje s malim obrtom ili istražujete načine za proširenje postojećeg, poslovni plan je važan alat koji će pomoći svakom obrtniku pri usmjeravanju odluka. Predstavlja putokaz do uspjeha koji pruža veću jasnoću u svim aspektima poslovanja, od marketinga i financija do pojedinosti o poslovanju pa sve do samog proizvoda ili usluge. Dobro pripremljen biznis plan stvorit će povjerenje kod korisnika, dok loš biznis plan može stvoriti dojam o neiskustvu i neprofesionalnosti. Many businesses start out as one person's idea. A creator is often an entrepreneur who notices a gap in the market or in a commercial opportunity. Turns an idea into a marketing product or service. In addition to contributing to our overall economic well-being, artisans also contribute to growth and vitality in certain areas of economic and socio-economic development. Doprnios trades are evident in job creation, stimulate innovation and provide opportunities for success for socio-economic groups that are not prominent in large enterprises. Whether a person is starting out with a small craft or exploring ways to expand an existing one, a business plan is an important tool to help every craftsman make decisions. It is a roadmap to success that provides greater clarity in all aspects of the business, from marketing and finance to business details to the product or service itself. A well-prepared business plan will create trust in users, while a bad business plan can create the impression of inexperience and unprofessionalism.

Obrt predstavlja jedan od pravno-organizacijskih oblika poslovanja. U Hrvatskoj je riječ o jednom od najpopularnijih oblika, o čemu svjedoče statistički podaci o broju registriranih obrta svake godine i njihovom udjelu u ukupno registriranim poslovnim subjektima. Pored broja registriranih obrta, značajni su i njihovi udjeli u ukupno generiranim poslovnim prihodima i dobiti iz poslovanja. Popularnost obrta rezultat je brojnih koristi i pogodnosti koje donosi budućim poduzetnicima. Smatra se kako je riječ o optimalnom izboru kada je riječ o jednostavnijim djelatnostima i poslovanju manjeg obujma. Unatoč tome što se obrt najčešće veže uz manja poslovanja i jednostavnije djelatnosti, riječ je o čestom obliku i kod složenih organizacija i poslovanja. Koristi koje obrt donosi budućim obrtnicima očituje se u jednostavnijem i jeftinijem pokretanju poslovanja, manje restriktivnim zahtjevima države i gospodarstva te slično. osnovni nedostatak očituje se u tome što je obrt vezan uz vlasnika, obrtnika, koji odgovara za sve nastale obveze. Craft represents one of the legal-organizational forms of business. In Croatia, this is one of the most popular forms. That is evidenced by statistical data of the number of registered crafts each year and their share in the total number of registered business entities. In addition to the number of registered trades, their shares in total generated operating income and profits are also significant. The popularity of crafts is a result of numerous benefits that are related to the entrepreneurs. It is considered to be an optimal choice when it comes to simpler activities and a smaller volume of business. Despite the fact that crafts are most often associated with smaller businesses and simpler businesses, it is also a commonform for the complex organizations and businesses. The benefits that crafts bring to future craftsmen are manifested in simpler and cheaper business start-ups, less restrictive state and economy requirements and so on. The main disadvantage is that the craftsmanship is related to the owner, the craftsman, who is responsible for all its duties

Svrha i cilj ovog rada je usporediti učinke poslovanja apartmana kao obrt odnosno kao poduzeće te utvrditi koji od dva navedena segmenta ima veće pogodnosti za pružanje usluga smještaja u apartmanima. Na samom početku rada, opisani su detalji poslovanja obrta i poduzeća, uvjeti za njihovo otvaranje te porezne i financijske obveze. Također, opisane su i specifičnosti poslovanja turističkog subjekta „Villa Višnja“ kako bi se na temelju istih mogli primjeniti različiti segmenti kompariranja kao što su: troškovi osnivanja, ostvarena dobit, plaća, godišnji fiksni troškovi, vođenje poslovnih knjiga te odgovornost. Sve to je u konačnici dovelo do spoznaje kako bi na konkretnom primjeru „Villa Višnja“ isplativije bilo otvoriti obrt. The purpose and goal of this paper is to compare effects of renting apartments as trade and as a company, to determine which of these two listed business segment has larger benefits for providing accommodation in apartments. At the beginning of this paper, business details of trade and company are described, as well as starting business terms and financial liabilities. Business specifics of „Villa Višnja“ are also described so that some business segments can be compared, such as: start-up costs, profit, salary, annual fixed costs, accounting and responsibility. Ultimately, all of that led to a realization that starting trade business would be more profitable.

Obrt je vrsta malog poduzeća u kojemu osobe, koje se naziva obrtnicima, ulažu svoj rad kako bi napravili određeni proizvod za koji su stručni. Obrtnici se u današnje vrijeme susreću s izazovom zvanim industrijska proizvodnja. Iako je industrijski proizvod jeftiniji, kvaliteta proizvoda iz obrtne radionice je neupitna. Položeni majstorski ispit uvjet je da bi osoba mogla otvoriti obrtnu radionicu. Na polaganju majstorskog ispita kandidat treba pokazati znanje i vještine iz područja rada za koji polaže ispit. Obrtnici se u upisuju u obrtni registar, a u radu obrtnika od velike pomoći je Obrtnička komora. Craft is a type of a company in which people who are called crafters, are investing their work and knowledge to make a specific product for which they are professionals. Nowadays, crafters are faced with a challenge called industrial production. Even thought, industrial product is cheaper, quality of a product from manufacture workshop is not even questionable. There is less and less people who decide to open their own manufacture because giving is higher, and because of industrial production, demand for manufacture products decreases. Condition for opening manufacture workshop is to pass the craftsman exam. At the examination, candidate should show knowledge and skills from the area of their work. Then, crafters get the craft license and register into Croatian Chamber of Crafts.

Grad Samobor ima dugu tradiciju naseljenosti i urbanističkog razvoja. Da bi se spomenuti prostor mogao što kvalitetnije razvijati u budućnosti, korisno bi bilo sagledati potencijale te odrediti smjer razvoja. Razvoj treba odrediti kroz tradiciju, potencijal prostora, ljudi te korištenje okolice. Glavne smjernice bile bi da Samobor ravnomjerno razvija obrt, industriju, poljoprivredu i turizam. Svaki segment je sagledan i prikazan kroz povijest, trenutnu problematiku i potencijal koji posjeduje. Na kraju je iznesen i prikazan zaključak kroz nekoliko točaka koje opisuju potencijal i poteškoće razvoja kroz znanstveno sagledavanje podataka i činjenica. The town of Samobor has a long tradition of population and urban development. In order to develop the space as well as possible in the future, it would be useful to look at the potentials and determine the direction of development. Development should be determined through tradition, the potential of area, people and the use of the environment. The main guidelines would be for Samobor to develop craft, industry, agriculture and tourism evenly. Each segment is viewed and presented through history, current issues, and the potential it holds. Finally, a conclusion is made and presented through several points that describe the potential and difficulties of development through scientific consideration of data and facts.

V sodobnem slikarstvu je izrazni spekter umetnika zelo širok, začenši z izborom likovne tehnike. Sama sem za avtorski opus izbrala tehniko tkanja. Tkanje je obrt, ki zahteva veliko stopnjo ročnih spretnosti, natančnosti in vztrajnosti, kar je v nasprotju s tehnološko dobo v kateri živimo, kjer potreba po znanju ročnih spretnosti ni več esencialna. Poleg tkanja, je za moja dela značilna tudi tekstura, ki nastane kot posledica tkanja in kasnejših barvnih poseganj v sliko. Kljub temu, da sloni tkalska dejavnost na obrti, je zastopana tudi na umetniškem področju. Sami začetki tkanja v slikarstvu segajo že v srednji vek z izdelavo tapiserij. V kasnejših obdobjih se je uporaba tekstila, kot tudi samega tkanja pri slikarstvu, zelo razširila. Glede na dejstvo, da v sodobni umetnosti ni meje glede nabora likovnih materialov in tehnik, bi to lahko likovni pedagogi v veliki meri izrabljali. Sama sem tkanje, ki ne sodi v klasična slikarska izražanja, prenesla v pouk likovne umetnosti. Raziskava je bila izvedena na treh nivojih. V prvem likovno-praktičnem sklopu sem raziskovala izrazne zmožnosti tkanja. V drugem teoretičnem delu sem raziskala različne uporabe tekstila in tkanja v slikarstvu ter svojim delom poiskala vzporednice z deli priznanih avtorjev. V tretji sklop, ki vključuje kvalitativno raziskavo, pa sem tehniko tkanja vnesla v pouk likovne umetnosti šestega razreda osnovne šole. Z deskriptivno metodo pedagoškega raziskovanja sem izvedla analizo mnenj učencev do zadane likovne tehnike. In contemporary painting, the expressive spectrum of the artist is very wide, beginning with the selection of techniques. I selected the technique of weaving for the author's opus. Weaving is a craft that requires a high level of hand skills, accuracy and perseverance, which is in contrast to the technological age in which we live, where the need for knowledge hand skills is no longer essential. In addition to weaving, my work is also characterized by texture, which arises as a result of weaving and subsequent color interventions into the paint. Despite the fact that the weaving activity is craft based, it is also presented in the artistic field. The very beginnings of weaving in painting date back to the Middle Age with the production of tapestries. In later periods, the use of textiles, as well as the very weaving of painting, has spread widely. Art pedagogues could take advantage of this more, given the fact that modern art does not have a limit on the range of fine arts and techniques. I took the weaving into my teaching of fine arts, which is not classical painting. The research was carried out on three levels. In the first artistic-practical part I have explored the expressive ability of weaving. In the second, theoretical part, I studied the various uses of textiles and weaving in painting, and I sought parallels with works by renowned authors. In the third part, which includes qualitative research, I introduced the technique of weaving into fine arts teaching in the 6th grade of elementary school. With a descriptive method of pedagogical research, I analyzed pupils' opinions on the given art technique.

The main aim of this article is to describe an ongoing study to recover the memories of the people and the traditional crafts associated with the Guadalquivir River where it passes through a town called C., 12km from the city of S. in the south of Spain. It seems that people are losing their sense of belonging to both a symbolic and geographical territory. The process for recovering it can be considered a generator of experiences and learning. These experiences are related to identity as an element which enables peo-ple to understand how individuals establish relationships amongst themselves and with the environment. The paper describes the process of research based on interviewing people to capture their experiences. This is a work in process. The first outcomes are related to a number of descriptive categories such as: the crafts associated with the River; the use of the River to transport goods and people; the family ties associated with the crafts; the cosmopolitanism of the people and the changes ensuing from it; the role of women; and the River as a magical and mysterious place. Preliminary conclusions call on us to con-sider the importance of recovering traditional crafts as a source of adult education, and of maintaining a cultural identity threatened by globalisation processes. Glavni namen članka je opisati raziskavo v teku, s katero poskušamo obuditi spomine ljudi in tradicio-nalno obrt v povezavi z reko Guadalquivir na točki, kjer teče skozi kraj C. 12 kilometrov od mesta S. na jugu Španije. Zdi se, da tukajšnji ljudje izgubljajo občutek pripadnosti tako simboličnemu kot geograf-skemu ozemlju. Proces spominjanja in obnavljanja je lahko generator izkušenj in učenja. Te izkušnje so povezane z identiteto kot elementom, ki ljudem omogoča razumevanje, kako posamezniki ustvarjajo medsebojna razmerja in vezi z okoljem. Prvi rezultati raziskave, ki še poteka, so povezani z več opisnimi kategorijami, na primer: obrt, povezana z reko; uporaba reke za prevoz blaga in ljudi; družinske vezi, povezane z obrtjo; svetovljanstvo prebivalcev in posledične spremembe; vloga žensk ter reka kot magi-čen in skrivnosten kraj. Preliminarne ugotovitve nas vabijo, da premislimo o pomembnosti obnavljanja tradicionalne obrti kot viru v izobraževanju odraslih in o vzdrževanju kulturne identitete ob grožnji globalizacijskih procesov.

Pasarstvo je danes manj znana in počasi izumirajoča obrt, ki se ukvarja z oblikovanjem neplemenitih kovin. V preteklosti je sodilo med pomembne obrtne panoge. Danes je delujočih pasarskih delavnic zelo malo. Ena izmed njih je pasarska delavnica Tratnik, na Orožnovi 3 v Mariboru, v kateri še zmeraj izdelujejo kovinske izdelke po starih postopkih in z nekaterimi tradicionalnimi orodji. V diplomski nalogi je predstavljena obrtniška in umetniška dejavnost pasarstvo. Opisan je zgodovinski razvoj pasarstva na Štajerskem in cehovska pravila, predstavljeni so pomembni pasarski mojstri in družine, znani iz arhivskih virov. Opisana je tehnologija izdelave pasarskih izdelkov in krasilne tehnike. V zadnjem delu je izpostavljen problem sodobnega stila v obrti. Metal smith working is an elaborate craft of mastering the lesser metals into aesthetic useful objects. In the past it represented an important craft of the market, yet today it is slowly being forgotten close to extinction and only a small number of workshops still remain. One of them is located on Orožnova 3 in Maribor, where the Tratnik workshop still manufactures metal items with old procedures and traditional tools. In this thesis a large number of subjects connected to metal smith working is processed. From history of the craft in the region of Styria and their guild rules and laws to important masters and families, that are known from the archive sources. Thesis looks at the subject from the view of craftsmanship as well as from artistic point. After specifying the technology of working process and decoration techniques, the last part of the thesis focuses on the problem of modern style in the dying craft.

Nematerijalna kulturna baština je opširan pojam koji obuhvaća sve vještine, znanja, umijeća, izraze, rukotvorine, instrumente i glazbu koji opisuju kulturu pojedinca ili skupine. Nematerijalna kultura nije opipljiva, ali je očuvana duhovno, te se prenosi iz generacije u generaciju i samim poznavanjem svoje okoline i prošlosti pruža pojedincu osjećaj nacionalne pripadnosti. Ovaj rad bavi se tematikom rukotvorstva, točnije tradicijskim obrtima i njihovim značajem za nacionalni identitet i turizam. Tradicijski obrti zahtijevaju posebno znanje i vještinu kako bi se obavljali, budući da se svaki od njih temelju na ručnom radu. Najčešće takve obrte obavljaju pojedinci, majstori koji svoje sposobnosti i znanja prenose unutar obitelji ili na šegrta. Tradicijski obrti su važan dio tradicijske kulture te je zanimljivo da svaka regija u državi ima svoj način izrade i primjene vještine u pojedinom obrtu. Danas se tradicijski obrt koristi i u turističke svrhe, da li direktno tako da je i sam dio ponude ili uporabom tradicijskih obrta za proizvodnju originalnih i autentičnih suvenira. Sam kulturni turizam najviše uključuje tradicijske obrte direktno, posebice otvaranjem tradicijskih muzeja ili radionica u sklopu muzeja, gdje se prezentiraju majstorske sposobnosti. S druge strane slično se upotrebljava i u ruralnom turizmu, gdje se u prirodnoj i tradicijskoj okolini, uz druge djelatnosti, uključuju i tradicijski obrti kao dio sveukupnog autohtonog doživljaja turista. Non-material cultural heritage is a broad term that includes skills, knowledge, workmanship, expressions, handcrafts, instruments and music defining the culture of an individual or of a community. Non-material culture is intangible, but it has been spiritually preserved and passed on from generation to generation. Furthermore, full understanding of one's own environment and history creates a sense of national identity in people. This paper covers the topics of craftsmanship and traditional crafts as well as their importance to the national identity and, more precisely, to tourism. Traditional crafts require special knowledge and skills in order to be practiced. Also, they are based on handwork and, thus, it is more likely that they will be practiced by a craftsman who will pass his/her capabilities and knowledge to a family member or to an apprentice. Traditional crafts are a very important part of the traditional culture, the most compelling characteristic being the fact that each region has its own specific craft technique. Nowadays, traditional crafts are being used in tourism, whether directly as a part of the tourist offer or for the purpose of creating an original and authentic souvenir. The cultural tourism itself is a form of a direct traditional craft usage; one need only think of museums of customs and traditions, some of them with workshops where craftsmen are allowed to present their skills. Likewise, traditional crafts are used in rural tourism where, along with other activities, crafts become an important component of an authentic tourism experience.

Obiteljska poduzeća vrlo su bitna za razvoj svakog gospodarstva. Djelovanje i uloga obiteljskih poduzeća pridonose ukupno ostvarenom prihodu, zapošljavanju, izvozu, poslovnim odnosima s dobavljačima i poslovnim partnerima i drugo. S obzirom na njihovu važnost u gospodarstvu, potrebno je svakodnevno poticanje na razvoj takvog oblika poslovanja. Obiteljska poduzeća su nekada bili obrti koji su se nasljeđivali, a danas se najviše obiteljskih poduzeća nalazi u sektoru malih i srednjih poduzeća. Svako obiteljsko poduzeće ima niz zadataka pred sobom, a najvažniji je uskladiti obitelj, vlasništvo i poslovanje. U obiteljskim poduzećima se veliku ulogu ima proces nasljeđivanja poslovanja. Zbog toga nerijetko dolazi do sukoba između članova obitelji. Često se dešava da se nasljeđivanje poduzeća vrši na članove izvan obitelji. U obiteljskim poduzećima svakodnevno se javljaju novi izazovi. Isto tako, obiteljska poduzeća imaju različite izvore financiranja. To su vlasnički i poduzetnički kapital, zadržana dobit i faktoring. Obitelj i posao su u obiteljskom poduzetništvu međusobno isprepleteni, te je potrebno tako se prema njima i odnositi, upravo iz razloga što je to dinamičan i kompliciran sustav. Svaka tvrtka ima definirani cilj i strategiju, a glavni cilj obiteljskog poduzeća jest stvoriti ugodnu klimu za rad i naravno, ostvarenje profita. Danas je gotovo nemoguće zamisliti život bez proizvoda koje proizvode upravo poznata, velika obiteljska poduzeća. Cilj svakog obiteljskog poduzeća jest proširiti svoje poslovanje na globalno i svjetsko tržište, no neka poduzeća time svoj opstanak dovode u opasnost. Family businesses are very important for the development of every economy. The role of family businesses contributes to total income, employment, exports, business relations with suppliers and business partners, and so on. Given their importance in the economy, it is necessary to encourage daily development of such a business. Family businesses have sometimes been inherited crafts, and today most family businesses are in the small and medium-sized businesses sector. Every family business has a number of tasks in front of it, and it is most important to harmonize family, property and business. Family business has a major role in the process of inheriting business. Because of this, there is often a conflict between family members. It often happens that the inheritance of an enterprise is done to members outside the family. New challenges emerge in family businesses every day. Similarly, family businesses have different sources of funding. These are proprietary and entrepreneurial capital, retained earnings and factoring. Family and business are intertwined in family business, and it is necessary to deal with them as well, precisely because it is a dynamic and complicated system. Each company has a defined goal and strategy, and the main goal of the family business is to create a comfortable climate for work and, of course, to make a profit. Today it is almost impossible to imagine life without the products produced by just known, large family businesses. The goal of every family business is to expand its business to the global and global market, but some companies are endangering their survival.

Rad ne sadrži sažetak.

Obrt je samostalno i trajno obavljanje dozvoljenih gospodarskih djelatnosti od strane fizičke ili pravne osobe s ciljem ostvarivanja dobiti preko proizvodnje, prometa ili pružanja usluga. Poslovanje obrtnika analizira se razmatrajući financijske obveze obrtnika i računovodstvo obrtnika. Računovodstvo obrtnika temelji se na nizu propisa i drugih zakonskih akata koji određuju uvid u ekonomsku aktivnost obrta. Cilj ovog istraživanja bio je utvrditi i analizirati poslovanje seoskog domaćinstva Peace. Analiza se temeljila na prijavi poreza na dohodak i poslovnim primicima i izdacima te je pokazala da je domaćinstvo u prošloj sezoni poslovalo s dobitkom, no buduće bi analize trebalo usmjeriti razmatrajući period od nekoliko godina, kao i ostale poslovne knjige koje domaćinstvo vodi. Trade is the independent and permanent performance of permitted economic activities by a physical or legal entities with a view to obtaining profit through production, traffic or provision of services. The business of tradesmen can be analyzed by considering the financial obligations of tradesmen and craftsmen's accounting. Tradesmen's accounting is based on a series of regulations and other legal acts that determine the economic activity of tradesmen. The aim of this research was to identify and analyze the business of the rural household Peace. The analysis was based on the introduction of income tax and business receipts and expenditures, and showed that households were profitable in the past season, but future analyzes should be focused on a period of several years, as well as other business books run by the household.

Slovenska Bistrica leži na južnih obronkih Pohorja, neposredno ob vozlišču cest proti Ptuju, Mariboru in Celju. Nastala je iz štirih topografskih enot: cerkvenega kompleksa, dvora Bistrica, tržne naselbine in vasi Gradišče, ki je bilo tudi prvo jedro sedanje Slovenske Bistrice. Gradišče z bližnjo okolico je leta 1227 pridobilo trške pravice, leta 1310 pa je bilo povzdignjeno v mesto. Slovenska Bistrica se je v srednjem veku imenovala samo Bistrica (»Feistritz«), šele v 16. stoletju se je pojavilo ime Slovenska Bistrica (»Windischfeistritz«) za ločevanje od kraja Nemška Bistrica (»Deutschfeistritz«) pri Gradcu. V 15. stoletju je bila Bistrica neposredno vpletena v spopade med Habsburžani in Walseeji, v sedemletno celjsko-habsburško vojno, leta 1446 so Bistrico napadli Ogri, proti koncu 15. stoletja, v letih 1472, 1477, 1493 in 1494, pa so se pred Bistrico in v njeni bližnji okolici začeli pojavljati Turki. Za obrambo je mesto imelo zgrajeno utrjeno obzidje in stolpe, ki so služili tudi kot bivališče za mestne gospode. Grad ni imel pomembnega strateškega položaja, krepil se je le zaradi varnosti kot del obrambnega sistema mesta. Slovenska Bistrica je v srednjem veku bila del Slivniške pražupnije. Cerkev sv. Jerneja je bila zgrajena okoli leta 1200. Leta 1379 se v listinah prvič omenja kapela Naše ljube gospe, ki je bila predhodnica sedanje mestne Marijine cerkve. V Slovenski Bistrici so se okoli leta 1370 začeli pojavljati Judje, ki so kmalu ustanovili svojo skupnost, saj se v letih 1374 in 1441 v virih omenja judovsko pokopališče. Slovenska Bistrica se je v srednjem veku vseskozi zapletala v spore z mestoma Maribor in Ptuj za svoboden prevoz vina. Leta 1342 je bil sklenjen trgovinski sporazum med Slovensko Bistrico in Ptujem, ki je bistriškim meščanom omogočal udeležbo na ptujski tedenski tržnici. Trgovci v Slovenski Bistrici v virih niso omenjeni, najpogostejši obrtniki pa so bili mlinarji, peki, usnjarji, čevljarji, mesarji, zidarji, krojači, lončarji, kovači, ulivalci zvonov in steklarji. Slovenska Bistrica is set on the southern outskirts of Pohorje directly next to the road intersection to Ptuj, Maribor and Celje. It was formed from four topographic units: a church complex, the court Bistrica, a square settlement and the village Gradišče, which was also the first centre of current Slovenska Bistrica. Gradišče and his surrounding area obtained the rights of a square in 1227, which were then elevated into town rights in 1310. In medieval times Slovenska Bistrica was called only Bistrica (Germ. Feistritz), but it was in the 16th century when the name Slovenska Bistrica (Windischfeistritz) appeared only to separate itself from Nemška Bistrica (Deutschfeistritz) near Graz. In the 15th century Bistrica was directly involved in combats between the Habsburgs and Walsees, a seven year long Celje-Habsburg war. In 1446 Bistrca was attacked by the Hungarians, and at the end of the 15th century, in years 1472, 1477, 1493 and 1494, Turks started to appear in Bistrica and its vicinity. For defence puropses the town had fortified ramparts and towers that served as town's nobility residence as well. The castle had no strategic importance, it was only strengthened for town's safety, as a part of its defence system. Medieval Slovenska Bistrica was a part of Slivnica parish. The Cerkev sv. Jerneja (Saint Bartholomew Church) was built around year 1200. In 1379 the Kapela Naše ljube gospe (Chapel of Our Dear Lady), the predecessor of today's Marijina cerkev (Mary's Church), was first mentioned in documents. Jews started to appear in Slovenska Bistrica around 1370. They have soon founded their community, as documents mention a jewish graveyard in years 1374 and 1441. Medieval Slovenska Bistrica was constantly involved in disputes with towns of Maribor and Ptuj for free wine transport. In 1342 a trade agreement between Slovenska Bistrica and Ptuj was reached. It enabled the people of Bistrica to participate in Ptuj's weekly market. Documents do not mention traders in Slovenska Bistrica. Most common tradesmen were millers, bakers, tanners, shoemakers, butchers, bricklayers, tailors, potters, blacksmiths, bell pourers and glassmakers.

Završnim radom obrađena je teorija električnih strojeva, a pobliže opisan asinkroni kavezni motor i opis i način rada pogona za proizvodnju pekarskih proizvoda na primjeru obrta Čičak. Po primitku robe, ona se skladišti na određeni način. Sastojci koji moraju biti na nižim temperaturama, u najčešćem slučaju punjenja za razna peciva, čuvaju se u hladnjaku, a ostali sastojci kao sol i brašno u prostoru pogona na paletama. Prvi korak u procesu proizvodnje jest umijes tijesta. Prije umijesa sastojci se važu pomoću vage, a zatim se miješaju pomoću mjesilica. Proces se zatim nastavlja oblikovanjem proizvoda, njihovom fermentacijom, pečenjem te dostavom klijentima Final paper talks about the theory of electrical machines, asynchronous squirrel cage motor is explained more detailed. Paper gives description and explains how baking facility works on an example of Čičak baking facility. Upon the arrival of goods, they are stored properly. Ingredients that require lower storing temperatures, usually fills and toppings, are stored inside refrigerators and remaining ingredients like salt and flour are stored within the facility on the palettes. First step in production is making the flour. Before mixing them, ingredients are weighed using digital scale and then they are mixed using mixers. Process continues with product shaping, followed by fermentation and baking after which they are transported to clients.

Zelo pomemen vir za raziskavo zgodovine cehov na splošno predstavljajo cehovske knjige. Enako je s cehi v Prekmurju oz, v primeru tega magistrskega dela, s cehi v trgu Turnišče. Cehovstvo v Prekmurju še ni raziskano. Za raziskovanje turniške cehovske organizacije je knjiga članov s plačano pristopno takso 1719–1847 pravi zaklad podatkov o delovanju in življenju kovaškega ceha. Nadalje je za raziskavo turniških cehov pomembna privilegijska listina kraljice Marije Terezije krojaškemu cehu iz leta 1770, ki prav tako priča o bogatem cehovskem življenju v trgu v obdobju novega veka. Vir se danes nahaja v prostorih občine Turnišče, ob nastajanju dela pa je bil dostopen še v lendavski knjižnici. V začetku magistrskega dela sta obravnavana zgodovina in pomen obrti ter cehovstva v srednjeveški in novoveški Evropi. Nadalje sta obravnavana obrt in cehovstvo na slovenskem etničnem ozemlju. Nato sledi novoveška zgodovina dolnjega Prekmurja in cehovske organizacije v Prekmurju. V bistvenem, 4. poglavju, je obravnavan razvoj privilegiranega trga Turnišče, na podlagi transliteracije in analize pa je predstavljena novoveška zgodovina krojaškega in kovaškega ceha v trgu Turnišče. Priložene so fotografije obdelanih strani virov (knjiga članov s plačano pristopno takso 1719–1847 in privilegijska listina Marije Terezije iz leta 1770). Guild books are in general a very important source for researching the history of guilds. The same applies for the guilds in Prekmurje, or in the case of this master's thesis, for the guilds from the market town of Turnišče. Guild organisations in Prekmurje have not been researched much. The book of members with paid tax fee 1719 - 1847 is truly a treasure when it comes to researching the work and life of the blacksmith guild in Turnišče. The privilege charter from Maria Theresa from the year 1770 is also an important source for researching the Turnišče guilds. The charter portrays a rich life of guilds in Turnišče during the modern period. The source is now located in the town hall of Turnišče, but it was still available in the Lendava library during the writing of this thesis. The first part of the thesis deals with the history and the importance of craft and guild during the medieval and modern period in Europe. Further, the thesis describes the craft and guilt organisation in the Slovene ethnic area, followed by the modern period history of lower Prekmurje and guild organisation in Prekmurje. The fourth chapter, which is essential, deals with the development of the privileged market town of Turnišče and describes the modern period history of tailor and blacksmith guild based on transliteration and analysis. The thesis includes photos of used sources (the book of members with paid tax fee 1719 - 1847 and the privilege charter from Maria Theresa from the year 1770).

Cilj ovog diplomskog rada je dati uvid u gradski život i same gradove Slavonske vojne krajine na primjeru Slavonskog Broda, tj. Broda na Savi. Kronološki ovaj će rad obuhvatiti vrijeme od potpisivanja mira u Srijemskim Karlovcima 1699. godine pa sve do ukinuća Vojne krajine 1873. godine. Potpisivanjem mira u Srijemskim Karlovcima, Habsburška je Monarhija konačno vratila Slavoniju u dio svog teritorija, no zbog postojanja opasnosti od Osmanlija, dio je Provincijala uklopljen u granični sustav obrane Vojne krajine. Kada se granica nakon Beogradskog mira 1739. konačno definirala, Dvorsko ratno vijeće počelo je s reorganizacijom Slavonske vojne krajine kako bi od nje napravilo odličan izvor vojske, a pri tomu autarkijsku tvorevinu na području Habsburške Monarhije. Kako bi se ta ideja o samodostatnosti ostvarila, određena mjesta u krajini bivaju proglašena slobodnim vojnim komunitetima, među njima se nalazio i Brod na Savi. Ono što je komunitete činilo posebnima jest činjenica da nisu spadali pod vojnu upravu pukovnije ili satnije u kojoj su se nalazili, već su imali određenu dozu samouprave u obliku gradskog magistrata. U ovom će radu biti predstavljen Brod na Savi, njegovo proglašenje vojnim komunitetom 1753. godine, bit će prikazano i oduzimanje statusa komuniteta, ali i vraćanje istog 1820. godine. Nadalje, prikazana je trgovačka i obrtnička djelatnost kao glavna pokretačka snaga gospodarstva u komunitetima, ali i zemljoradnja koja biva potisnuta na same margine gospodarske djelatnosti. Prikazan je i život stanovnika u Brodu na Savi te njihov odnos s tvrđavom Brod i njezinim vojnicima, gradskim magistratom i brodskim kontumacom. Također će biti prikazan odnos s crkvenim službenicima i sam odnos vojnih vlasti prema Katoličkoj i Pravoslavnoj crkvi.

Obavljanje obrta ima tradiciju i značajnu ulogu u razvoju gospodarstva u Republici Hrvatskoj pa zato ne čudi što je obavljanje obrta temeljito i sveobuhvatno uređeno zakonskom regulativom. Uz Zakon o trgovačkim društvima, Zakon o obrtu temeljni je zakon kojim se uređuju statusna i druga pitanja za rad gospodarskih subjekata. Zakon o obrtu ističe da obrt služi za obavljanje gospodarske djelatnosti i određuje obrt kao samostalno i trajno obavljanje dopuštenih gospodarskih djelatnosti od strane fizičkih osoba sa svrhom postizanja dohotka ili dobiti koja se ostvaruje proizvodnjom, prometom ili pružanjem usluga. Obrt je ravnopravan subjekt u tržišnoj utakmici, ali kao i svaki drugi organizacijski oblik djelovanja u gospodarstvu ima svoje prednosti i nedostatke. Prednosti obrta su lakše vođenje knjiga te jeftinije i lakše osnivanje. Nedostatak je neograničena odgovornost prema trećima cijelom svojom imovinom, ali i smanjenje kredibiliteta, što se vidi potome da obrtnici teže dolaze do potpora i kredita. Obrtnici svoje knjige vode po načelu blagajne, računi se evidentiraju u trenutku plaćanja svojih obveza odnosno u trenutku uplate od strane kupaca i drugih. Svaki obrtnik može birati sustav oporezivanja, hoće li biti porezni obveznik poreza na dobit ili poreza na dohodak ili paušalni obveznik. Craft has a tradition and an important role in the economic development in the Republic of Croatia and therefore it is not surprising that crafts are thoroughly and comprehensively regulated by legislation. In addition to the Companies Act, the Crafts Act is the basic act by which the status and other issues for the work of economic operators are governed. Crafts Act states that the craft is used for economic activities and it determines the craft as an independent and permanent performance of economic activities by natural persons with the aim of achieving income or profit through production, trade or services. Craft is an equal entity in the market, but like any other organizational form of activity in the economy it has its advantages and disadvantages. The benefits of trade are easier bookkeeping and cheaper and easier set up. The disadvantage is unlimited liability to third parties with all its assets, as well as reduced credibility, as it is more difficult for craftsmen to obtain aid and loans. Craftsmen’s books are kept on the principle of Treasury bills. Bills are recorded at the time of payment of its obligations or at the time of payment by customers and third parties. Each craftsman can choose the system of taxation; i. e. will he pay taxes based on, income, profit or lump-sum.

Cilj ovog rada je definirati i objasniti specifičnosti poslovanja i način evidentiranja poslovnih promjena u propisanim poslovnim knjigama i evidencijama, te prikazati način utvrđivanja i oporezivanja dohotka od obavljanja djelatnosti ugostiteljstva. U svrhu boljeg razumijevanja problematike provodi se detaljna analiza poslovanja na primjeru obrta za ugostiteljstvo NE-TO iz Metkovića, te usporedba poslovanja s konkurencijom. Rad je sastavljen od pet cjelina koje obuhvaćaju teoretski i empirijski dio. U uvodu je definirana problematika istraživanja koja se prvenstveno odnosi na složenost poslovanja i praćenja poslovnih promjena u obrtu za ugostiteljstvo, a na koju značajno utječu česte promjene propisa i specifičnosti osobitih propisa struke. Potom slijedi cjelina koja objašnjava normativno uređenje obavljanja ugostiteljske djelatnosti u obrtu za ugostiteljstvo. Treći dio se odnosi na specifičnosti poslovanja i poslovnih knjiga obrtnika u ugostiteljskoj djelatnosti. Empirijski dio obuhvaća prikaz poslovanja i vođenja poslovnih knjiga na praktičnom primjeru obrta za ugostiteljstvo NE-TO, te komparativnu analizu poslovanja skupine obrtnika ugostitelja sa područja grada Metkovića. U zaključku su navedeni glavni rezultati i spoznaje do kojih se došlo na temelju izvedenih nalaza, te su navedeni prijedlozi za moguća unaprijeđena ugostiteljske djelatnosti. The aim of this paper is to define and explain the specifics running business as a craftsman and the way of business changes, in prescribed accounting books and records, and to demonstrate the method of determining the taxation of income of business activities in hospitality. In order to understand the problem, a detailed analysis of the business will be carried out through example of craftsman Tomislav Miletić who runs a coffee shop in Metkovic. Comparison of business competition will be completed also. The work is composed of five sections and includes theoretical and the empirical part. In the introduction part the issues of research are defined, and are primary related to the complexity of operations and the monitoring of business changes in Hospitality Company, which is significantly affected by the frequent changes of legislation and the specifics of the particular regulation of the profession. In the next chapter the normative regulation of preforming in hospitality industry through Hospitality Company will be explained. The third part refers to the specifics of the business and the business books of companies in the Hospitality and Catering Industry. The empirical part gives an overview of the business and the bookkeeping at a practical example of company for hospitality NE-TO, and comparative analysis of the business group of hospitality companies from the area of Metkovic. In the conclusion part the main results and cognitions, carried out through research are explained and the specified possibilities of improving hospitality industry are proposed.

Tijekom svog dugogodišnjeg razvoja željeznica je u svakoj državi imala značajnu ulogu u njezinu razvoju. Stoga se željeznica najčešće nalazi u nadležnosti države. Što je zemlja razvijenija, više se ulaže u razvoj željeznice. Jednu od najvažnijih grana željezničkog prometa čine i željeznička vozila u koja spadaju i vučna vozila. Da bi se što bolje iskoristile mogućnosti željeznice i da bi se održala konkurentnost naspram ostalih oblika prometa, potrebno je što racionalnije koristiti sredstva rada te to pokazati kroz odgovarajuće analitičke radnje, tj. kroz eksploatacijske pokazatelje. Jedan od tih pokazatelja je obrt i on pokazuje koliko se racionalno koristi neko sredstvo.

Računovodstvo predstavlja proces prikupljanja financijskih podataka koji predstavljaju daljnju podlogu za planiranje i upravljanje poduzećem. Računovodstvo je informacijski sustav koji mjeri poslovne događaje, procesuira informacije u izvještaje te komunicira pomoću informacija s nositeljima poslovnog odlučivanja u poduzeću. Dakle, zadatak računovodstva je pružiti kvalitetne informacije rukovoditeljima za potrebe upravljanja poduzećem. Cilj ovog rada bio je prikazati strukturu računovodstva i njegovu podjelu na računovodstvo obrtnika, poduzetnika, neprofitnih organizacija te proračuna i proračunskih korisnika. Obrtnici su obveznici sustava poreza na dohodak. Njihovo računovodstvo se temelji na moderniziranoj varijanti jednostavnog knjigovodstva. Ovaj rad se bazira na analizi računovodstva obrtnika. Jedna od prednosti obrta je da obveznici poreza na dohodak nisu obvezni voditi dvojno knjigovodstvo, glavnu knjigu. Pri vođenju knjigovodstva primjenjuje se načelo blagajne kod evidentiranja primitaka kao prihoda i izdataka kao rashoda. Obrtnici nemaju obvezu sastavljanja financijskih izvještaja i obrtnici koji ostvaruju dohodak ne plaćaju porez na dobit, već porez na dohodak tj. razliku između poslovnih primitaka i izdataka. Poslovne knjige obrtnika su knjiga primitaka i izdataka, knjiga prometa, evidencija o tražbinama i obvezama te popis dugotrajne imovine. Obrtnici koji su uključeni u sustav PDV-a moraju voditi i propisane knjige ulaznih i izlaznih računa. Obrt je relativno lako osnovati i uz relativno male troškove. Nedostaci obrta kao poslovnog subjekta su svakako neograničena odgovornost za sve obveze poduzeća, nedostatak kontinuiteta (sa smrću poduzetnika prestaje postojanje poduzeća) te smanjeni kredibilitet (obrti nešto teže dolaze do kredita i drugih izvora financiranja)

Podjetje Elan Marine je izrazilo željo, da bi za jadrnico Elan Impression 384 po postopku predfabriciranega tika vnaprej izdelali tikovo palubo, ki ne bi bila privita na podlago, temveč lepljena s pomočjo lepilne mase Sikaflex. Pri starem sistemu so vsako letvico na pohodnem delu posebej obdelali, prilepili na palubo in privili. Vijak so prekrili z leseno krpo. Pri novem sistemu tikovo oblogo izdelamo na šabloni in jo kot predfabrikat po zelo enostavnem in hitrem postopku montiramo na plovilo. Predfabricirane tikove obloge lahko v prihodnje popolnoma zamenjajo klasičen način polaganja take palube pa so izdelane mnogo hitreje, veliko bolj kakovostno in to s pomočjo nižje kvalificiranih delavcev. Bistvo predlaganega postopka je, da oblogo na plovilo le montiramo, da je ne izdelujemo na njem, ter tako zelo skrajšamo proizvodni čas. Elan Marine, a yacht producer, expressed a wish to produce a new type of teak wood deck for its Elan Impression 384 yacht. The deck was to be made using the prefabricated teak wood procedure where teak wood panels would not be screwed into the underlying base but rather glued on it by the Sikaflex adhesive. The established classic approach implied every deck panel board to be measured and fitted separately, glued on the surface and finally screwed on the deck base. Each screw was then covered by a wooden patch. Under the new system the teak wood panel boards are first measured and cut on the basis of a deck model, and then fitted on the vessel deck following a simple and quick procedure. In the future such prefabricated teak wood panels could entirely replace the established classic approach since their production is faster, of higher quality and can be done by workers of lower skill levels. The essence of the suggested new approach is the use of prefabricated wooden deck panels that are simply fitted on the vessel, thus replacing the classic approach where the wooden deck was actually made in-situ on board of each yacht.

V 211 slovenskih mikro in majhnih lesnih podjetjih, katerih osnovna dejavnost (po SKD) zajema proizvodnjo pohištva za poslovne prostore, proizvodnjo kuhinjskega pohištva in proizvodnjo drugega pohištva, smo preučili razširjenost ter uporabo poslovnih in namenskih računalniških programov. Raziskava je temeljila na primerjalni analizi in oceni stanja programske opreme. Oceno stanja smo izvedli s pomočjo ankete, ki smo jo distribuirali prek različnih medijev. Odziv na anketo je bil v povprečju 23,7 %. Ocenimo lahko, da so računalniški programi v mikro in majhnih lesnih podjetjih na nekaterih področjih intenzivneje uporabljani kot na drugih. Ugotovili smo, da podjetja v večini uporabljajo pri poslovanju pisarniške programe, predvsem tiste podjetja Microsoft. Uporaba specializirane programske opreme je še precej omejena, saj jo pri poslovanju uporablja le 40 % preučevanih podjetij. Nekoliko bolj uporabljajo programsko opremo namenjeno konstruiranju (60 %). The range and usage of computer software for business and specific purposes were researched in 211 micro and minor wood firms, encompasing the production of office furniture, kitchen furniture and some other furniture as the basic activity, according to Statistical Classification Activities (SCA). The research was based on comparative analysis and software condition evaluation. Evaluation of the current situation was carried out by means of a questionnaire, distributed with the help of media. The response was as high as 23.7 %. It can be estimated that the computer software in these micro and minor wood firms is used more often in some areas than in others. It was found out that the firms use mainly office software- especially Microsoft ones. The usage of specialized software equipment is still quite limited in these firms. Only 40 % of the tested firms use is software for their business, meanwhile the equipment designed for construction is more frequently used (60 %).

Cilj diplomskega dela je bil razviti in uvesti novo storitev v podjetje Uroš Maček, s. p., ki bi mu pomagala ustvariti večji dobiček. Katero storitev bi obstoječe stranke in znanci najraje videli kot novo dejavnost omenjenega podjetja, smo ugotavljali s pomočjo anketnega vprašalnika. Anketiranje se je izvajalo v času od januarja do aprila 2014. Anketo smo razdelili med devetindvajset obstoječih strank podjetja. Iz rezultatov ankete izhaja, da bi anketirani zaradi hitrega in kakovostnega dela podjetja v preteklosti najraje videli, da bi podjetje uvedlo premontažo in uravnoteženje pnevmatik. Za namene investiranja so bila sredstva omejena na 3500 EUR. S pomočjo različnih izračunov smo ugotovili, da uvedba nove storitve v podjetje v obdobju enega leta ni smiselna, bo pa smiselna v daljšem časovnem obdobju, in da bo investicija pokrita v zastavljenem roku treh let. Na osnovi vseh ugotovitev so se v podjetju odločili novo storitev uvesti že v letu 2014. Main goal of this thesis is to develop and introduce new service in a company Uroš Maček s.p., which would help this company to increase the profit. A questionnaire was used in order to find out which form of service would clients and acquaintances prefer to see in this company as a new activity. The survey was conducted during the period from January 2014 to April 2014. A questionnaire was distributed among 29 existing customers of the company. Based on the results, we discovered that respondents preferred we introduce changing and balancing tires because of our quick and quality work in the past. We have set a limit to our investment in the amount of 3500 EUR. Through various calculations we have come to the conclusion that the introduction of new services is not reasonable after one year but it is reasonable over three years and that the investment will be payed off within the set period of three years. Based on the findings, the company decided to introduce a new service in 2014.