Postanite dobitnik u kladionici uz pomoć naših savjeta. Pogledajte što čine profesionalci koji dobivaju na kladionici za razliku od amatera koji stalno gube.
My books- Hacking Digital Learning Strategies http://hackingdls.com & Learning to Go https://gum.co/learn2go
Resources at http://shellyterrell.com/emoji
Artificial intelligence (AI) is everywhere, promising self-driving cars, medical breakthroughs, and new ways of working. But how do you separate hype from reality? How can your company apply AI to solve real business problems?
Here’s what AI learnings your business should keep in mind for 2017.
Study: The Future of VR, AR and Self-Driving CarsLinkedIn
We asked LinkedIn members worldwide about their levels of interest in the latest wave of technology: whether they’re using wearables, and whether they intend to buy self-driving cars and VR headsets as they become available. We asked them too about their attitudes to technology and to the growing role of Artificial Intelligence (AI) in the devices that they use. The answers were fascinating – and in many cases, surprising.
This SlideShare explores the full results of this study, including detailed market-by-market breakdowns of intention levels for each technology – and how attitudes change with age, location and seniority level. If you’re marketing a tech brand – or planning to use VR and wearables to reach a professional audience – then these are insights you won’t want to miss.
Postanite dobitnik u kladionici uz pomoć naših savjeta. Pogledajte što čine profesionalci koji dobivaju na kladionici za razliku od amatera koji stalno gube.
My books- Hacking Digital Learning Strategies http://hackingdls.com & Learning to Go https://gum.co/learn2go
Resources at http://shellyterrell.com/emoji
Artificial intelligence (AI) is everywhere, promising self-driving cars, medical breakthroughs, and new ways of working. But how do you separate hype from reality? How can your company apply AI to solve real business problems?
Here’s what AI learnings your business should keep in mind for 2017.
Study: The Future of VR, AR and Self-Driving CarsLinkedIn
We asked LinkedIn members worldwide about their levels of interest in the latest wave of technology: whether they’re using wearables, and whether they intend to buy self-driving cars and VR headsets as they become available. We asked them too about their attitudes to technology and to the growing role of Artificial Intelligence (AI) in the devices that they use. The answers were fascinating – and in many cases, surprising.
This SlideShare explores the full results of this study, including detailed market-by-market breakdowns of intention levels for each technology – and how attitudes change with age, location and seniority level. If you’re marketing a tech brand – or planning to use VR and wearables to reach a professional audience – then these are insights you won’t want to miss.
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Kako Da Porez Ne Pojede Dobit.Pdf
1. ZA POČETNIKE
NOVEMBARSKI PROBNI ZAVRŠNI RAČUN
Kako da porez ne
pojede dobit
Raditi probne završne račune tokom godine je preporučljivo;
uraditi probni završni račun sa mesecom novembrom,
moglo bi se reći da je obavezno. Potrebno je da sa što većom
tačnošću procenite poslovni rezultat, dobit ili gubitak, te da
u preostalih mesec dana preduzmete potrebne radnje kako bi
dobijeni rezultat odgovarao vašim poslovnim interesima.
Autor: Jovan Šukara
P
osmatrano s poreskog aspe- umanjuje oporezivu dobit u nared- ostvarenu dobit plaćate 10% poreza
kta, iskazivanje gubitka u nih 10 godina. To, praktično, znači i još 19% ako se odlučite da sebi is-
poslovanju može se smatrati da kada u nekoj od tih narednih 10 platite ostvarenu dobit, što se može
povoljnim, jer se ne obračunava godina ostvarite dobit, porez nećete smatrati podnošljivim. Ostvarena
platiti u visini ranije ostvarenih gu- dobit za osnivače preduzeća ne ulazi
bitaka, jer će se ostvarena dobit u prijavu njihovog godišnjeg dohot-
Kada završni račun na kraju poslovne
poništiti sa ranije ostvarenim gubit- ka kao građana.
godine pokaže da su prihodi vašeg
kom (npr. u tekućoj poslovnoj godini Ako ste po Zakonu o privred-
preduzeća/radnje veći od rashoda
ostvarite gubitak od 100 dinara, a u nim subjektima preduzetnik (rad-
poslovali ste sa dobitkom, a ako su
narednoj dobit od 150 dinara, za tu nja, STR, SZR, itd.) situacija je
rashodi veći od prihoda, poslovali
narednu godinu platićete porez na mnogo lošija. I za preduzetničke
ste sa gubitkom.
dobit na iznos od 50 dinara). radnje važi porez na dobit od 10%.
Jedna od najčešćih grešaka Međutim, dobit je ujedno i osnovica
porez na dobit, a socijalni dopri- koju kao preduzetnik možete za obavezne socijalne doprinose,
nosi se obračunavaju na najnižu napraviti jeste da u prvoj godini ili za koje je propisana stopa od 36%.
osnovicu. S druge strane, osim što u prvim godinama poslovanja u po- Tu treba zapaziti da se socijalni do-
iskazani gubitak može biti jasan sig- slovnim knjigama ne prikažete sve prinosi, ukoliko je dobit niža od cca
nal da se niste uspešno pozicioni- rashode, da biste izbegli iskazivanje 200.000,00 dinara, obračunavaju
rali na tržištu ili ste izgubili ranije gubitka. U tom slučaju, kada u na-
stečenu poziciju, zbog njega vam rednim godinama poslovanja ostva-
se pri podnošenju zahteva za kredit rite dobit, na nju vam se obračunava Osnovni propisi koji regulišu ovu
vrata banaka najčešće zatvaraju. porez koji morate platiti. Takođe, i oblast: Zakon o porezu na dobit
Ako, međutim, nemate nameru da na neiskazane troškove ćete platiti preduzeća, Zakon o prezu na doho-
se obraćate bankama za kredite i porez. Koliki? U nekim slučajevima dak građana, Zakon o računovodstvu
pri tome smatrate da je gubitak i do 61%! i reviziji.
nastao zbog trenutno loših uslova Iskazivanje ostvarene dobi-
na tržištu, povećanih rashoda kao ti, naročito velike dobiti, prvenst-
posledice pokretanja posla ili nekih veno znači da ćete platiti veći iznos na tih cca 200.000,00 dinara bez
drugih većih izdataka u tekućoj go- poreza. Ako ste vlasnik preduzeća obzira koliko je dobit niska, jer je
dini, onda treba da imate u vidu jed- (privrednog društva, društva sa to tzv. najniža osnovica na koju se
nu povoljnost – da ostvareni gubitak ograničenom odgovornošću i sl.), na obračunavaju socijalni doprinosi i
22 PreduzetnikOnline - Decembar 2009
2.
3. ZA POČETNIKE
primenjuje se čak i ako ste iskazali tvarili veliku dobit, čeka vas još i radnji koje ostvare dobit veću od
gubitak. Sa druge strane, na deo 10% godišnjeg poreza na dohodak cca 200.000,00 dinara predstav-
dobiti koja je veća od petostruke građana koji plaćaju svi oni čiji su lja izuzetno veliko opterećenje i
najviše osnovice (cca 2,6 miliona di- prihodi po svim osnovama veći od svi koji su u prošlosti potcenili ovu
nara) ne obračunavaju se obavezni cca 1,6 miliona dinara, odnosno po okolnost negde sredinom naredne
socijalni doprinosi. Ali, ako ste os- stopi od 15% kada su ti prihodi veći godine, kada dobiju rešenje o razlici
od cca 3,3 miliona između poreza za prošlu i akontacije
Zaključivanje fiskalnih kasa dinara. Za razliku od
dobiti koju ostvare
za tekuću godinu, na najteži način
shvate svoj „lako ćemo“ pristup.
31. decembra, sa jedne, i pre- preduzeća i koja
njihovim osnivačima
Tada se više ništa ne može učiniti.
Zato, ako ste vlasnik preduzetničke
daja PDV obračuna najkas- ne ulazi u osnovicu
za godišnji porez na
radnje (STR, SZR, agencije, biroa i
dr.) – budite posebno oprezni.
nije do 10. januara, sa druge dohodak građana,
ostvarena dobit kod ISKAZIVANJU POSLOVNOG
strane, čine da je vaš mane- preduzetničkih rad-
nji ulazi u tu osno-
REZULTATA TREBA POSVETITI
ODGOVARAJUĆU PAŽNJU
varski prostor oko korigovan- vicu.
Da ponovim,
Tačno je da se rezultat koji je
stvaran jedanaest meseci ne može
ja poslovnog rezultata posle 36% obaveznih so-
cijalnih doprinosa
radikalno menjati u poslednjih me-
sec dana, ali mogu se preduzeti
tih datuma simboličan. kod preduzetničkih značajni koraci.
24 PreduzetnikOnline - Decembar 2009
4. ZA POČETNIKE
Narednih mesec dana
Zakonski rok za predaju fi- „izbaci kompjuter“ može
moguće je iskoristiti tako
da se napravi 3% troškova
nansijskih izveštaja (završnog dovesti do neprimereno ve-
likih poreskih opterećenja.
reprezentacije. Razni
troškovi održavanja za koje
računa) je 28. februar, a To su ujedno i situacije kada
se u praksi najčešće i poseže
vi određujete vreme kada
će se obaviti, mogu se ura-
poreskih prijava 10. mart, za za nedozvoljenim načinima
umanjivanja poreskih obave-
diti upravo sada, pred kraj
godine i tako uticati na
preduzeća, odnosno 15. mart za, što je veoma često hod
po vrlo tankom ledu.
povećanje rashoda, odnosno
smanjenje dobiti. Nabavkom
za preduzetnike. To su zakon- SKRŠTENIH RUKU
i plaćanjem osnovnih sred-
stava, čak i davanjem avansa
ski rokovi – najisplativije je da ČEKATI KRAJ
DECEMBRA NIJE
u ovoj godini, stiče se pravo
na poreski kredit, što u pores-
ih probno sačinite početkom DOBAR IZBOR
Zaključivanje fiskalnih kasa
kom bilansu može umanjiti
obavezu plaćanja poreza na
decembra, da biste u preo- 31. decembra, sa jedne,
i predaja PDV obračuna
dobit i do 70%, što svakako
nije sitnica. Svu imovinu koju
stalom vremenu u decem- najkasnije do 10. januara,
sa druge strane, praktično
koristite u poslovne svrhe
možete i treba da iskažete
bru učinili potrebne korake u vas onemogućavaju da pre-
duzmete bilo kakve naknadne
u poslovnim knjigama i da
po tom osnovu obračunate
pravcu korigovanja poslovnog aktivnosti kojima biste mogli
korigovati poslovni rezultat.
amortizaciju, koja, takođe,
utiče na smanjenje dobiti.
rezultata u željenom smeru. Posle tih datuma vaš mane-
varski prostor je simboličan.
Za sve zaposlene koji su bili Treba imati na umu
na službenim putovanjima u jivanje dobiti, a time i poreza na da se, što zbog božićnih, što
zemlji i inostranstvu treba proveriti dobit na nedozvoljen, nezakonit zbog novogodišnjih praznika, oko
da li su podneli obračune dnevnica način, zakonski je sankcionisano ka- Nove godine u administraciji rela-
i drugih troškova takvih putovanja. znama koje se mere stotinama hil- tivno malo radi. Zaključno sa 31.
Ako vam neko od dobavljača nije jada dinara, a u nekim slučajevima decembrom PDV obračune predaju i
dostavio fakturu za isporučenu robu to je i krivično delo. Dobro poznavan- mesečni i tromesečni obveznici, što
ili izvršene usluge treba kod administracije stvara
istu zatražiti kako bi se posebnu zauzetost. U
iskazala u troškovima Porez na dobit preduzeća (privrednih društava) = 10% + 19% istom periodu se obavl-
poslovanja. poreza na prihode od kapitala kada se dobit podiže jaju uobičajeni godišnji
Takođe, ukoliko Porez na dohodak građana (radnje, preduzetnici) = 10% + popisi (inventari) što
probni obračun pokaže 36% socijalnih doprinosa + do 15% godišnjeg poreza remeti uobičajeni ritam
da ćete ostvariti manji rada, kako kod vaših za-
gubitak, a to ne želite, poslenih radnika, tako i
u poslednjem mesecu još uvek je propisa vama i vašem računovođi kod vaših poslovnih partnera.
možete izvršiti neki posao, prodati omogućava da na zakonit način is- Zbog svega navedenog jasno
robu ili gotove proizvode, pružiti koriste sve predviđene olakšice i je da su druga polovina novembra i
uslugu i slično i iskazati pozitivan pogodnosti. To ne sme biti, kako prva polovina decembra optimalno
rezultat. se kaže, „traženje rupe u zakonu“, vreme za preduzimanje aktivnosti
niti pribavljanje „fiktivne“ doku- oko sagledavanja godišnjeg po-
NEDOZVOLJENO mentacije, već planski, analitički, slovnog rezultata, a ne kraj decem-
UMANJIVANJE PORESKIH sistematski pristup podešavanju bra ili početak januara. Da i ne spo-
OBAVEZA ZAKONOM JE poslovnih aktivnosti sa ciljem is- minjem ostavljanje tog tako važnog
OŠTRO SANKCIONISANO kazivanja, za vaše preduzeće ili posla za kraj februara i početak
Nije na odmet istaći da su gore spo- preduzetničku radnju, povoljnog marta, kada nastupa zakonski rok
minjani postupci u skladu sa propi- poslovnog rezultata. za predaju izveštaja državnim insti-
sima i da se ovde sve vreme govori Nepoznavanjem propisa i tucijama.
samo o takvim postupcima. Uman- prepuštanjem da poslovni rezultat
PreduzetnikOnline - Decembar 2009 25