221. The contingency of frailty level with the perception of risks of falls in various living and public environments of older adultsSnježana Brući, David Bogataj, 2025, izvirni znanstveni članek Opis: Aim: This study investigated the association between frailty levels as determined by the Edmonton Frail Scale and the prevalence of perception of the risk of adverse falls in the domestic and outdoor environment among those older adults who fell so hard that they required hospital treatment (H.) and those older adults who had never encountered such a problem related to falls (C.). Predisposing and triggering factors for falls can be controlled, which is of interest from a public health perspective and, therefore, studied here. Methods: A quantitative cross-sectional study was conducted on a sample of 400 pensioners over 65 years of age from Zagreb region (1.2 million inhabitants, and more than 20% are aged 65+), which involved dividing the population into two subgroups: those who had fallen so hard that they had required hospital treatment (here marked “from Hospital”, or H.) and those who had never encountered such a problem related to falls and are registered as a pensioners in the region (here marked “from Community” or C.). The Edmonton Frail Scale and an additional questionnaire were used to assess the impact of frailty on perceptions of the risk of adverse falls in specific areas of their living environment. Data were collected by nurses using a structured questionnaire face-to-face, and a Chi-square test was used to analyze the dependency, while the z + 4 test evaluated the differences in percentage of those who are aware of a fall risk in case of moderate frailty or severe frailty among these two subgroups. Results: A statistically significant dependency was found between the degree of frailty and the prevalence of the perception of fall risk at least in one of the subgroups H. or C., especially in their homes, moving around their home, climbing up and down stairs, and in the kitchen. Comparing the prevalence of perception of the risk between C. and H., the difference in recognition of risk hazard has been significant for climbing up and down stairs. Among the major problems of non-adapted buildings are slippery floors (for C.), poorly installed or no fence at all (for H.), and inadequate or poor lighting (for H.). The perception of external obstacles (sidewalks, distance from institutions, public lighting) also increases with the deterioration of the functional state. Conclusions: The results confirm the importance of individualized adaptation of residential and public spaces in accordance with the degree of frailty. It is necessary to warn older adults about the risks of falling, both those who have not yet had this experience, as well as those who have suffered the consequences that have led to hospitalization, to reduce the frequency and consequences of falls. Ključne besede: frailty, risk perception, older adults, residential environment, public space, Edmonton Frail Scale, mobility, fall prevention Objavljeno v ReVIS: 11.12.2025; Ogledov: 102; Prenosov: 2
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222. Računovodski in davčni vidik poslovanja s kriptovalutami : diplomsko deloJure Filip, 2018, diplomsko delo Ključne besede: blockchain, kriptovalute, računovodski standardi, vrsta sredstev, davki, obdavčitev, množično financiranjej, rudarjenje, trgovanje, investiranje, ICO-Intial Coin Offering, diplomsko delo Objavljeno v ReVIS: 10.12.2025; Ogledov: 116; Prenosov: 1
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223. Preprečevanje in odkrivanje računovodskih prevar s forenzičnim računovodstvom : diplomsko deloTina Fekonja, 2020, diplomsko delo Ključne besede: gospodarski kriminal, računovodske prevare, kreativno računovodstvo, forenzično računovodstvo, preprečevanje prevar, odkrivanje prevar, indikatorji prevar, diplomsko delo Objavljeno v ReVIS: 10.12.2025; Ogledov: 139; Prenosov: 1
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224. Davčni vidik preoblikovanja samostojnega podjetnika v kapitalsko družbo : diplomsko deloAdrijana Fabčič, 2021, diplomsko delo Ključne besede: samostojni podjetnik, družba z omejeno odgovornostjo, statusno preoblikovanje, davčna osnova, dohodnina, davek od dohodkov pravnih oseb, stvarni vložek, diplomsko delo Objavljeno v ReVIS: 10.12.2025; Ogledov: 169; Prenosov: 1
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227. Kontroling stroškov v finančni instituciji s poudarkom na stroških dela : diplomsko deloSaša Globočnik, 2020, diplomsko delo Ključne besede: računovodstvo, kontroling, stroški, direktni stroški, indirektni stroški, stroškovna mesta, stroškovni nosilec, diplomsko delo Objavljeno v ReVIS: 10.12.2025; Ogledov: 122; Prenosov: 1
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