Economic Themes最新文献_第6页

Business Model of the Sharing Economy Platform: Who are the “Winners” and who are the “Losers” of the COVID-19 Pandemic? 共享经济平台的商业模式:新冠疫情谁是“赢家”，谁是“输家”?

Economic Themes Pub Date : 2021-03-01 DOI: 10.2478/ethemes-2021-0002

Suzana Stefanović

{"title":"Business Model of the Sharing Economy Platform: Who are the “Winners” and who are the “Losers” of the COVID-19 Pandemic?","authors":"Suzana Stefanović","doi":"10.2478/ethemes-2021-0002","DOIUrl":"https://doi.org/10.2478/ethemes-2021-0002","url":null,"abstract":"Abstract The increasing digitalization of business activities in recent years has been a significant impetus to business model innovation. In this sense, we are witnessing the success of companies that base their businesses on the digital platform model. Therefore, the basic purpose of this paper is to stress out the very essence of platformization as a business model, which is based on the implementation of digital technologies, as well as to point out the characteristics - advantages and disadvantages of the so-called “sharing economy” model. Also, the purpose and goal of the paper is to point out how the characteristics of different types of platforms, especially of sharing economy platforms, affect their business success, i.e. market value, but also vulnerability in case of adverse effects of external factors, such as the current corona virus pandemic. Using both the classical methodology of theoretical research, based on insights into an available literature on the topic, and the results of research of world best practice, as well as monitoring statistical indicators of market value of the world’s best companies, the results confirm the initial assumption that nowdays companies which implement business model of the platform prevail. However, the results of the research also showed the vulnerability of the platforms, especially those based on the sharing economy, in the conditions of a corona virus pandemic. Given that there is very little research in the academic literature on the economic consequences of the current COVID-19 pandemic, the originality and significance of the research is in an attempt to stress out the consequences of the pandemic on the current market value and position of platform companies, and also on their survival and growth in the future.","PeriodicalId":118717,"journal":{"name":"Economic Themes","volume":"207 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116198219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Unbalanced Development – Regional Disparity Analysis in Serbia 不平衡发展——塞尔维亚地区差异分析

Economic Themes Pub Date : 2021-03-01 DOI: 10.2478/ethemes-2021-0003

Emilija Manić, Đorđe Mitrović

引用次数: 2

Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia 塞尔维亚共和国农业、林业和渔业部门的偿付能力和固定资产融资

Economic Themes Pub Date : 2021-03-01 DOI: 10.2478/ethemes-2021-0006

J. Bogićević, Nemanja Karapavlović, B. Jovković

{"title":"Solvency and Fixed Assets Financing of Agriculture, Forestry and Fishing Sector in the Republic of Serbia","authors":"J. Bogićević, Nemanja Karapavlović, B. Jovković","doi":"10.2478/ethemes-2021-0006","DOIUrl":"https://doi.org/10.2478/ethemes-2021-0006","url":null,"abstract":"Abstract This paper aims to examine solvency and fixed assets financing of Agriculture, Forestry and Fishing sector (Sector A) in the Republic of Serbia. We also examine whether there is a difference between this Sector’s enterprises and entrepreneurs regarding these two aspects of their financial position. The research is based on the Financial Statements Annual Bulletins available on the official website of the Serbian Business Registers Agency. The period of six consecutive years is covered (2013-2018). Solvency and fixed assets financing were analyzed separately for Sector A enterprises and entrepreneurs. Standard ratio indicators were used to determine these relevant aspects of financial position. The conducted analysis showed differences between this Sector’s enterprises and entrepreneurs regarding the solvency. The research results revealed that, despite a slight improvement in certain solvency indicators, entrepreneurs were insolvent during the observed period. The fixed assets financing indicators showed that the lack of equity for new investments financing was compensated mainly by long-term borrowing at enterprises’ level and by short-term borrowed sources at entrepreneurs’ level.","PeriodicalId":118717,"journal":{"name":"Economic Themes","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114717337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Fiscal Stability of the Local Government Units in the Republic of Srpska 斯普斯卡共和国地方政府单位的财政稳定

Economic Themes Pub Date : 2021-03-01 DOI: 10.2478/ethemes-2021-0007

Biljana Gojković, S. Popović, Marijana V. Đukić

{"title":"Fiscal Stability of the Local Government Units in the Republic of Srpska","authors":"Biljana Gojković, S. Popović, Marijana V. Đukić","doi":"10.2478/ethemes-2021-0007","DOIUrl":"https://doi.org/10.2478/ethemes-2021-0007","url":null,"abstract":"Abstract Fiscal stability of the local self-government units is the condition for stable public finances of the Republic of Srpska (hereinafter: RS) as a whole. Stable public finances of local self-government units have a positive impact on the economic growth of the RS. Therefore, it is necessary to pay a significant attention to the fiscal problems of local self-government units (hereinafter: LGUs). Although the public finances of the LGUs make up 15% of the total public finances of the Republic of Srpska, it is important to emphasize that the life of the RS citizens takes place in the local self-government. In this regard, LGUs have the important role in providing public goods and services, as well as creating the environment for the life of citizens on the basis of legally defined competencies. Having in mind the importance and role of local self-government units in the RS, it is necessary to ensure the efficient management and stability of their public finances. One of the preconditions for the successful exercise of the competencies of LGUs is the rational and efficient use of available resources. The aim of this paper is to examine the impact of the key fiscal factors of local self-government units on their fiscal stability. The results of this analysis will provide answers to the question of how rational and efficient local self-government units are in the execution of their competencies and how it is reflected on their revenues and expenditures, i.e. in total public finances of RS.","PeriodicalId":118717,"journal":{"name":"Economic Themes","volume":"197 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115061520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analysis of Non-Performing Loans’ Determinants in the Banking Sector of the Republic of Serbia 塞尔维亚共和国银行业不良贷款决定因素分析

Economic Themes Pub Date : 2021-03-01 DOI: 10.2478/ethemes-2021-0008

Kristijan Ristić, Mirjana Jemović

{"title":"Analysis of Non-Performing Loans’ Determinants in the Banking Sector of the Republic of Serbia","authors":"Kristijan Ristić, Mirjana Jemović","doi":"10.2478/ethemes-2021-0008","DOIUrl":"https://doi.org/10.2478/ethemes-2021-0008","url":null,"abstract":"Abstract After the financial deregulation that marked the last two decades of the 20th century, banks lost their monopolistic position and faced a number of competitors on the financial market. Fighting for their market share, banks began to grant loans under more relaxed terms. This policy increased the share of non-performing loans (NPLs) and ultimately increased credit risk in the banking sector. The share of non-performing loans in total loans indicates the quality of bank assets, so their analysis and trend are an important parameter in assessing the stability of the banking and overall financial sector. The paper aims to analyze the NPL trend in the banking sector of the Republic of Serbia in the period from 2010-2019 and, thus, identify determinants that significantly affect the extent of credit risk. The research uses vector autoregressive model (VAR), and the results confirm that gross domestic product, inflation, unemployment, return on total assets (ROA), cost efficiency, capital adequacy ratio, and income diversification affect NPLs. The analysis shows that the level of non-performing loans depends on a number of factors, both macroeconomic and bank-specific, which regulatory authorities must keep in mind when assessing the credit risk that banks face.","PeriodicalId":118717,"journal":{"name":"Economic Themes","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125257897","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Empirical Study of the Implementation of Certain Budgeting Concepts in Manufacturing Companies in Serbia 塞尔维亚制造企业预算理念实施的实证研究

Economic Themes Pub Date : 2021-03-01 DOI: 10.2478/ethemes-2021-0004

M. Nikodijević, Blagoje M. Novićević, M. Rogan

{"title":"Empirical Study of the Implementation of Certain Budgeting Concepts in Manufacturing Companies in Serbia","authors":"M. Nikodijević, Blagoje M. Novićević, M. Rogan","doi":"10.2478/ethemes-2021-0004","DOIUrl":"https://doi.org/10.2478/ethemes-2021-0004","url":null,"abstract":"Abstract The basic indicators of manufacturing industry’s level of development are still at an unenviable level, although it provides the majority of tradable goods of Serbian economy and has the most significant share in gross domestic product. This state of the manufacturing industry in Serbia is the result of an unstable macroeconomic environment and institutional insecurity, as well as an inadequate management approach in companies of this sector. Taking into account the situation, there is an obvious need to change management approach in these companies, which includes improving their budgeting processes and systems. Budgeting, as a management instrument, has become important in companies in Serbia only in the last decades, that is, after the change of the economic system. The results of the conducted empirical study, aiming to perceive the current state and relevant management attitudes regarding the implementation of certain budgeting concepts in manufacturing companies in Serbia, are presented in this paper. The study aims to determine the current presence of certain budgeting concepts, as well as which concepts the management of the sample companies intends to implement in the future, since it considers them an appropriate and a good solution for its company, taking into account the specifics of its environment and business. The presented results will show whether manufacturing companies in Serbia follow global trends in budgeting practices that relate to the implementation of modern budgeting concepts with flexibility, customer focus and performance based as their key features.","PeriodicalId":118717,"journal":{"name":"Economic Themes","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124916240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Organizational Learning and Innovation in the Tourism Industry as a Basis for Creating Value for Tourists 旅游业组织学习与创新:为游客创造价值的基础

Economic Themes Pub Date : 2021-02-08 DOI: 10.2478/ethemes-2021-0009

Ivana Kostadinović, S. Stanković

引用次数: 5

Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis 塞尔维亚共和国会计条例的评估:聚类分析的应用

Economic Themes Pub Date : 2020-12-01 DOI: 10.2478/ethemes-2020-0031

Sunčica Milutinović, O. Grljević, D. Dimitrijevic

{"title":"Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis","authors":"Sunčica Milutinović, O. Grljević, D. Dimitrijevic","doi":"10.2478/ethemes-2020-0031","DOIUrl":"https://doi.org/10.2478/ethemes-2020-0031","url":null,"abstract":"Abstract The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal accounting regulations. The data collected through the questionnaire was divided using clustering data mining technique. We identified different groups of accountants with specific patterns regarding the expressed attitudes towards both regulations, as well as different groups of accountants with specific patterns regarding the way of obtaining information. The findings point to the prevailing negative attitude towards the legal accounting regulations quality, and differences in the habits and attitudes of certified and non-certified accountants, i.e. accountants who (don’t) use International Financial Reporting Standards. Since there are four developed models, we used them as a basis for proposing a model of information seeking that could mitigate negative views on accounting regulations in the national economy. The key points of the proposed model are the introduction of compulsory continuous professional education and certification of all accountants, as well as activities for the popularization and accessibility of the international accounting regulations.","PeriodicalId":118717,"journal":{"name":"Economic Themes","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128190706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ASSESSMENT OF THE ACCOUNTING REGULATIONS IN THE REPUBLIC OF SERBIA: APPLICATION OF CLUSTER ANALYSIS 塞尔维亚共和国会计法规之评估:聚类分析之应用

Economic Themes Pub Date : 2020-12-01 DOI: 10.2478/ETHEMES-2020-0032

B. N. Čečević, Milica Đorđević

引用次数: 4

The Influence of Foreign Direct Investment Treatment in Domestic Legislation on the Economic Development of the Republic of Serbia 国内立法中外国直接投资待遇对塞尔维亚共和国经济发展的影响

Economic Themes Pub Date : 2020-12-01 DOI: 10.2478/ethemes-2020-0028

Milica Vukajlović, Tamara Milenković Kerković, D. Jocic

{"title":"The Influence of Foreign Direct Investment Treatment in Domestic Legislation on the Economic Development of the Republic of Serbia","authors":"Milica Vukajlović, Tamara Milenković Kerković, D. Jocic","doi":"10.2478/ethemes-2020-0028","DOIUrl":"https://doi.org/10.2478/ethemes-2020-0028","url":null,"abstract":"Abstract Serbia has been following a policy of subsidizing foreign direct investments since 2006 and it pays great attention to this type of investment capital in the field of development of our economy. Whether this can be considered as justified is a question to which this paper aims to provide an answer. Do the positive aspects of foreign direct investment necessarily come to the leading position in the country importing capital? The analysis of the positive effects of foreign direct investments on the economy of the host country shows that the multiple benefits of such attracted capital certainly exist, but that their manifestation is not unconditional and will depend on numerous factors. Due to the fact that the subsidy policy is current, the criteria for granting state incentives defined by the current regulation should be set so as to contribute to the manifestation of positive effects of foreign direct investments on the Serbian economy. However, their analysis shows that this is not the case. In addition, the impact that foreign direct investment has had on the Serbian economy indicates that the subsidy policy has not given the expected results. Having this in mind, the impact that the treatment of foreign direct investments in domestic legislation has on the economic development of the Republic of Serbia cannot be assessed as satisfactory.","PeriodicalId":118717,"journal":{"name":"Economic Themes","volume":"214 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115507733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1