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Public revenues are funds (money) which states meet public needs in their ju-risdiction. Th e development of public revenue is related to the development of the state, a form of public- private planning and economic development.Th is article discusses the types of public revenues, and analyzes the impact of the legislation on Fiscalization traffi c cash reserves on the amount of value added tax. Furthermore, the paper carried analyzes for the fi rst nine months of three years of calculated value added tax on the Croatian territory. Th e analyses include the in-troduction of new rates of value added tax from 1 January, 2013. Also, the changes in the Law on Personal Income Tax are analysed, and its impact on the Ordinance of fl at taxation of self-employed and the impact of this on the level of reserves in the value added tax.

Human resources present the knowledge generated in the process of education. Considering the perspective of enterprise, human resources present the total intellectual knowledge that organizations can use to achieve their goals. In order to develop knowledge-based economy it is necessary to have quality and effi cient management of human resources. Encouraging innovation, adoption of new knowledge and the development of quality becomes a carrier of the development organization and the economy in general. Development of human resources and knowledge management emerges as the main source of competitive advantage. Today it is necessary to adapt to the challenges that arise in the market. In order to give a timely response to the challenges it is necessary to constantly invest into knowledge and competence of human resources. Economy of scale is unsustainable, organizations today are struggling with entry into the knowledge economy, or into the production of high value and quality. Th e components of the economy then and now are diff erent. With the arrival of digital technology information are spreading and changing faster than ever. Requests for transfer of knowledge have been changed. For human resources, today it is necessary to systematically and continuously upgrade the knowledge and new skills. Due to their specifi c requirements, sometimes it is diffi cult to organize group training that would include the necessary topics. Individual approach is necessary. Digital technology allows the combination of individual 313 INTERDISCIPLINARY MANAGEMENT RESEARCH XIII and group access to new knowledge, as well as defi ning new challenges and solving problems. Digital technologies enable learning without additional spatial and temporal resources. Th ey allow education in the workplace during working hours. In this paper models of human resources are considered, both traditional and contemporary. It analyzes the existing models of development, their benefi ts, risks and the impact. Furthermore, the paper discusses the role of digital technology in the development of human resources in organizations. Th e research will be carried out in organizations in Eastern Croatia.

Small and medium enterprises have a growing role and infl uence on the increase of production, and therefore on greater economic growth. By the Law of fi scalization enterprises which receive cash money for their products and services shall embed systems for fi scalization. According to Law of fi scalization in circulation of cash, fi scalization represents a set of measures implemented by the tax payers, in order to enable eff ective monitoring of realized turnover in cash. Although, the Law provides system components for the implementation of fi scalization such as unique account identifi er, elements of accounts, protective code of the issuer, etc., it leaves enough space to upgrade the system to provide services and assistance to small and medium sized enterprises. Systems that are off ered on the market, represent an additional workload on enterprises as an economic as well as technological. Th e authors explore the possibility of a new model of a system based on Cloud Computing, SaaS model. Th e model in this manner, hardware and software infrastructure is provided as a service. Accordingly, companies will not have the need for a large initial investment in ICT infrastructure, and later maintenance requirements. Service would be paid by the model pay as you go. Also, the paper will present a comparative analysis of the system for implementation of fi scalization based on technological and cost components. JEL Classifi cation: D24, E42

Information systems in business are primarily based on monitoring the fi nancial and accounting operations. In Republic of Croatia, business entities are obliged to based its fi nancial performance on double-entry bookkeeping.  e unifi ed general chart of accounts which obliges entrepreneurs to use unifi ed charts for the purpose of recording of accounting changes is defi ned by Accounting Act NN 78/15 and NN 134/15.  e authors of this paper are going to show the current record of accounting changes and changes brought by the new law. Furthermore, the authors will demonstrate the ability to capture accounting changes through information and communication technologies and the possibilities for future implementation and collaboration, i.e. integration of information systems.  e assumption is that a unifi ed general chart of accounts will enable easier processing of reports and will contribute to simpler collaboration among businesses entities and reduce the need for consecutive data writing.