ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO最新文献

{"title":"VAŽNOST SUSTAVNOG RIZIKA ZA FUNKCIONIRANJE FINANCIJSKOG SUSTAVA","authors":"Danijel Mlinaric, Marko Neveščanin","doi":"10.7251/zrefb2014001m","DOIUrl":"https://doi.org/10.7251/zrefb2014001m","url":null,"abstract":"Prije globalne financijske krize 2008./2009. godine sustavni rizici nisi bilu u fokusu znanstvenika i istraživača. Nakon velike disrupcije na svjetskim financijskim tržištima, dolazi do značajnih promjena u percepciji važnosti sustavnog rizika. Cilj promatranja sustavnih rizika je uočavanje i sprečavanje moguće krize te ublažavanje njezinih efekata ukoliko nastupi njena materijalizacija. Financijske sustave proteklih godina obilježili su procesi globalizacije, financijske liberalizacije i integracije te sve brži tehnološki napredak. Upravo financijska liberalizacija je postala jedan od izvora sustavnog rizika, dok je integracija povećala njezin doseg, a tehnološki razvoj i novi financijski proizvodi njezino širenje. Sustavni rizik definiran je na mnogo načina. Sve definicije imaju isti nazivnik da prikazuju sustavne rizike kao niz nepovoljnih pojava koje mogu uzrokovati nestabilnosti u financijskom sustavu. Najveći utjecaj na širenje sustavnih rizika imaju sustavno važne financijske institucije, a mjerimo ih pomoću čitavog niza indikatora i indeksa koji su konstruirani na različitm modelima. Sustavno važne financijske institucije važne su jer se poteškoće u njihovom poslovanju mogu „preliti“ na ostale financijske i nefinancijske institucije, a samim time i na cjelokupno gospodarstvo. U ovom radu prikazani su modeli i vrednovanja sustavnog rizika s posebnim osvrtom na financijske sustave Sjedinjenih Američkih Država i Europske unije, što uključuje i regulativne okvire uspostavljene kao posljedica promjena nastalih u financijskim sustavima. Ocjenjeno je trenutno stanje po pitanju materijalizacije sustavnog rizika u Republici Hrvatskoj kao važne determinante efikasnog funkcioniranja financijskog sustava.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126415264","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}

{"title":"PRIVREDNI RAZVOJ I INSTITUCIONALNA TRANZICIJA ZEMALJA ZAPADNOG BALKANA","authors":"Dragan Milenković, Tanja Vujović","doi":"10.7251/zrefb2014035m","DOIUrl":"https://doi.org/10.7251/zrefb2014035m","url":null,"abstract":"Zemlje zapadnog Balkana imaju iza sebe deceniju urušavanja svojih privreda i dve decenije presporog oporavka. Ma kakvo da je istorijsko nasleđe zemalja Zapadnog Balkana (dezintegracija jedinstvenog jugoslovenskog tržišta, vojni sukobi, hiperinflacija, ekonomske sankcije, NATO bombardovanje), najvažnija je efikasnost ekonomskih politika ovih zemalja i izgradnja zdravog institucionalnog ambijenta koji će podsticati privredni rast. U radu se testira hipoteza da bez razvojnih stabilnih institucija nisu moguće visoke stope privrednog rasta koje će voditi ka održivom razvoju i efikasnom sistemu obrazovanja, kao i obrnuto da bez visokih stopa privrednog rasta nije moguće izgraditi stabilne institucije. Privredni razvoj ovih zemalja posmatramo kroz dva perioda, od 2000-2008. godine, i period nakon izbijanja svetske finansijske krize od 2009-2019. godine. U radu smo došli do zaključka da su ekstraktivne institucije podrivale ekonomski rast zemalja Zapadnog Balkana. Institucionalna nerazvijenost i korupcija u zemljama Zapadnog Balkana povezani su sa nižim nivoima obrazovanja, zdravstva, socioekonomskog razvoja i “odlivom mozgova“.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127554044","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}

{"title":"THE APPLICATION OF INTERNATIONAL EDUCATION STANDARDS IN THE ACCOUNTING EDUCATION SYSTEM IN BOSNIA AND HERZEGOVINA","authors":"Teodor Petrović, R. Lukić","doi":"10.7251/zrefb2014023p","DOIUrl":"https://doi.org/10.7251/zrefb2014023p","url":null,"abstract":"The accounting profession is facing high standards in the context of complex business transactions, internationalization of business, application of new information technologies and frequent changes in accounting regulations. In order to respond to many challenges, the accountants must go through quality education, a sound foundation of accounting knowledge, skills and continuous training. International Accounting Standards, International Financial Reporting Standards, and International Education Standards set the benchmarks for designing an initial accountant education program and a continuing learning and professional development program for the accounting profession. The aim of this paper is to investigate and analyze the necessary conditions for obtaining a certificate and license to perform accounting operations in Bosnia and Herzegovina. The analysis of the regulatory framework, the study programs of higher education institutions and the characteristics of the education process, which are related to the acquisition of knowledge and skills for future professional accountants, shows that there are differences in formal education, continuing professional education and training for accountants. The adopted education rules in Bosnia and Herzegovina have created the preconditions for the quality development of future accountants. A high level of expertise and competence is one of the basic conditions and prerequisites for quality accounting performance. The method of analysis and comparison of study programs discovered significant differences in the process of reducing the examinations for acquiring accounting professional titles at higher education institutions in Bosnia and Herzegovina. It was concluded that it is necessary to standardize the system of formal education for professional accountants by developing, adopting and implementing international standards of education by prescribing requirements for entry into professional accounting education programs, initial professional development and continuing professional development of future accountants.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133771675","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}

{"title":"UTICAJ KOGNITIVNE DISONANCE NA PONAŠANJE POTROŠAČA","authors":"Nikola Gluhović","doi":"10.7251/ZREFB1913037G","DOIUrl":"https://doi.org/10.7251/ZREFB1913037G","url":null,"abstract":"Teorija kognitivne disonance od velike je važnosti za naprednije razumijevanjeponašanja potrošača, ali i kod pojačanog interesovanja preduzeća za prepoznavanje,sagledavanje i analiziranje postkupovnog ponašanja potrošača. U radu se istražujufaktori koji utiču na stvaranje kognitivne disonance, naročito kod donošenja odluka okupovini proizvoda i/ili usluga. Takođe, u radu se nastoji definisati problemidentifikovanja određenog spektra vrijednosti, vjerovanja i emocija koji su međusobnonekompatibilni i sa kojima se suočavaju potrošači tokom odlučivanja, te ponuditirješenja za prevazilaženje ovih problema.Cilj rada prepoznaje se u istraživanju uticaja i implikacija kognitivne disonance narazličite aspekte postkupovnog ponašanja potrošača kod kupovine proizvoda i/ili usluga.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"239 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122501735","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}

{"title":"ANALIZA EFIKASNOSTI TRGOVINSKIH PREDUZEĆA U SRBIJI","authors":"Radojko Lukić","doi":"10.7251/ZREFB1913015L","DOIUrl":"https://doi.org/10.7251/ZREFB1913015L","url":null,"abstract":"Vrlo je aktuelna i kontinuirano se istražuje problematika efikasnosti i totalne faktorske produktivnost u svimprivrednim sektorima, što znači i u trgovinskom. Pri tom se u novije vreme sve više koristi DEA analiza, DEAprozor analiza, DEA Malmquist indeks produktivnosti, Fuzzy Topsis metoda i drugi matematički modeli i metode,pored statističke analize. Imajući to u vidu, u ovom radu se istražuje dinamika efikasnosti i totalne faktorskeproduktivnosti trgovinskih preduzeća u Srbiji po pojedinim regionima primenom DEA prozora analize i DEAMalmquist indeksa produktivnosti. Dobijeni rezultati istraživanja pokazuju da je znatno veća efikasnost iproduktivnost trgovinskih preduzeća u regionima Srbija – Sever, Beogradski region, i Region Vojvodine nego uostalim posmatranim regionima (Srbija – Jug, Region Šumadije i Zapadne Srbije i Region Južne i Istočne Srbije).U svim, a posebno u regionima Srbija – Jug, Region Šumadije i Zapadne Srbije i Region Južne i Istočne Srbije,potrebno je preduzeti odgovarajuće mere, pre svega što veća primena novih koncepata upravljanja troškovima,i informacione i komunikacione tehnologije u cilju unapređenja efikasnosti i produktivnosti trgovinskihpreduzeća u budućnosti..","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129679188","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}

{"title":"KVANTITATIVNO POPUŠTANJE EVROPSKE CENTRALNE BANKE","authors":"D. Cvijanović, Željko Vojinović, Sanja Zivkovic","doi":"10.7251/ZREFB1913085C","DOIUrl":"https://doi.org/10.7251/ZREFB1913085C","url":null,"abstract":"Kvantitativno popuštanje (engl. quantitative easing), kao nestandardna meramonetarne ekonomije, predstavljala je rešenje najvećih svetskih finansijskih sistema ucilju suzbijanja recesije i negativnih efekata Svetske ekonomske krize, primarnoprouzrokovane na hipotekarnim tržištima SAD-a 2008. godine. Četiri najveće centralnebanke sveta (FED, ECB, BOE, BOJ) opredelile su se za program mera masovnog otkupaaktive na finansijskom tržištu, u uslovima ograničenog targetiranja inflacije politikomniskih kamatnih stopa. Fokus rada je na analizi aktivnosti i efekata politikekvantitativnog popuštanja Evropske Centralne Banke. Evropska Centralna Banka,oslanjajući se na bankocentričnost finansijskog sistema, fokusirala se na mehanizampovećanja ponude novca primarnom kupovinom državnih obveznica posredstvomnacionalnih centralnih banaka. Ciljevi programa kvantitativnog popuštanja su u krajnjojinstanci – povećanje stope inflacije na 2% u srednjem roku, uz povećanje investicija,potrošnje i podsticaj privrednog rasta, uzevši u obzir široki mah nastupajuće recesije kaoposledica distorzija na svetskom finansijskom tržištu. Kao rezultat primenjenih meranestandardne politike masovnog otkupa aktive, dolazi do direktnog povećanja ponudenovca i istovremeno do povećanja bilansne sume (aktive) centralnih banaka.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134257884","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}

{"title":"HIGHER EDUCATION INSTITUTIONS AND MODERN BUSINESS ENVIRONMENT: CASE STUDY OF THE FACULTY OF ECONOMICS (UNIVERSITY OF BELGRADE)","authors":"Dušan Mojić","doi":"10.7251/ZREFB1913045M","DOIUrl":"https://doi.org/10.7251/ZREFB1913045M","url":null,"abstract":"Higher education institutions in Southeast Europe have undergone radical transformations in the lastdecades, mainly because of the impact of turbulent changes in their environment. This has particularlyreferred to economic and business faculties, which increasingly aim their activities toward businessenvironment. Designing practice-oriented curricula and promoting immediate cooperation withcompanies have represented the main forms of these actions. Main goal of the analysis in the paperhave been the transformations in this direction carried out at the Faculty of Economics (University ofBelgrade), one of the leading higher education institutions in the region in the field of economics.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121928673","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}

{"title":"CHALLENGING EDUCATIONAL PROCESS IN MODERN ENVIRONMENT","authors":"R. Janičić","doi":"10.7251/ZREFB1913079J","DOIUrl":"https://doi.org/10.7251/ZREFB1913079J","url":null,"abstract":"The paper gives theoretical and practical approach to challenging educational process in modern environment.In first part of paper, present theoretical aspects of educational process through history and time, by leadingauthors in the field of education. Educational process comes from traditional form of teaching to integratedlearning process, which includes information technology platforms, modern holistic marketing approach,modern approach to presentation in class room, interactive discussion with students, and use of mobileplatforms and new concept of relationship with students, based on dialogue. Also, business environment haschanged and has impacted educational process. In second part of paper, is presented theoretical aspects ofstudent’s behavior through time, from traditional concept of listening lectures, to the interactive learningprocess and dialogue with colleagues and professors. Also, changing business environment bring to educationalprocess new topics, new professions. There is emphasizing that new generation need integrated approach,based on both traditional knowledge methodologies and information technologies platforms. Younggenerations love to share knowledge, educational experiences and have strong feeling for connection withothers, to learn more, to travel, to get experiences. Young generations are mobileand in looking for knowledgeand nontraditional professions. Professors have to follow these educational and business changes. In third partof paper, is presented empirical research about student’s behavior in modern educational process and newbusiness environment. Empirical research includes questionnaire and focus group by students about their newneeds, wishes and feelings in modern educational process in modern environment. Empirical research presentswhat drives students in education, in getting knowledge..","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115283241","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}

{"title":"MULTIDISCIPLINARNI DODIPLOMSKI STUDIJ POSLOVNE INFORMATIKE IZ PERSPEKTIVE EKONOMIJE I KOMPJUTINGA – PRILAGODBA SAVREMENOM POSLOVANJU","authors":"Azra Bajramovic, Aida Brkan-Vejzović, Armina Hubana, Jasmin Azemovic, Denis Music, Z. Vejzovic","doi":"10.7251/ZREFB1913071B","DOIUrl":"https://doi.org/10.7251/ZREFB1913071B","url":null,"abstract":"Druga polovina prošlog vijeka okarakterisana je vrtoglavim razvojem računarskeindustrije koja je ubrzo postala osnovni preduslov razvoja svih sektora privrede.Uzimajući u obzir pomenuto, porasla je i potreba za stručnjacima koji će u segmentuposlovanja biti u stanju povezati tehničke i upravljačke zajednice. Rezultat je biopokretanje studija poslovne informatike, pod tim istim, sličnim ili različitim imenima,najčešće u okviru poslovnih škola kao studij prvog ciklusa. Međutim, razvojem upodručju poslovanja, a pogotovo kompjutinga, u novom mileniju se ovaj studij sve višepojavljuje kao samostalan sa tendencijom da postane ravnopravna organizacijskajedinica unutar hijerarhije univerziteta. Ovaj rad ima za cilj da predstavi teoretskuosnovu kurikuluma i praktičan primjer studija Poslovna informatika koji je rezultatzajedničkog rada Ekonomskog fakulteta i Fakulteta informacijskih tehnologijaUniverziteta „Džemal Bijedić“ u Mostaru.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129653839","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}

{"title":"FINANCIAL LITERACY AND CONDITIONS FOR ITS IMPROVEMENT","authors":"Novo Plakalović, Boško Mekinjić, Flora Merko, D. Lika","doi":"10.7251/ZREFB1913001P","DOIUrl":"https://doi.org/10.7251/ZREFB1913001P","url":null,"abstract":"In this paper we explain the notion of financial literacy and its importance for citizens,financial institutions and society as a whole. Low level of financial literacy andinsufficiently organized institutional framework can create many problems forindividuals and financial institutions as a whole. In Bosnia and Herzegovina, a very smallnumber of people are financially literate. There is no strategy for raising the level offinancial literacy. Bosnia and Herzegovina is a country that, in relation to itssurroundings, at least strives to raise the level of financial awareness and literacy ofcitizens. If it is not possible to adopt a national strategy for raising the level of financialliteracy in B&H, it would be necessary to use the existing institutional capacity toincrease the level of literacy of all structures and groups of the population.","PeriodicalId":190638,"journal":{"name":"ZBORNIK RADOVA EKONOMSKOG FAKULTETA BRČKO","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133271859","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}