Zbornik radova - Journal of Economy and Business最新文献_第7页

UTJECAJ VLASNIČKE STRUKTURE NA RAČUNOVODSTVENI KONZERVATIZAM I UPRAVLJANJE ZARADAMA

Zbornik radova - Journal of Economy and Business Pub Date : 2018-12-25 DOI: 10.46458/27121097.2019.24.229

Rajko Radović, Selma Novalija Islambegović, Nedim Islambegović, Zoran Jasak, pokazuje da povećani, indeks konzervatizma

{"title":"UTJECAJ VLASNIČKE STRUKTURE NA RAČUNOVODSTVENI KONZERVATIZAM I UPRAVLJANJE ZARADAMA","authors":"Rajko Radović, Selma Novalija Islambegović, Nedim Islambegović, Zoran Jasak, pokazuje da povećani, indeks konzervatizma","doi":"10.46458/27121097.2019.24.229","DOIUrl":"https://doi.org/10.46458/27121097.2019.24.229","url":null,"abstract":"U ovom radu se ispituju odnosi koji postoje između vlasničke strukture, računovodstvenog konzervatizma i manipulacije zaradama. Upravljanje zaradama, kao jedan od oblika manipulativnog računovodstva, povećava rizičnost ulaganja novih vanjskih investitora (outsidera) i potencijalno dovodi do informacijske asimetričnosti u odnosu na menadžere i postojeće dioničare kompanije (insaidere), što na koncu rezultira smanjenom investicijskom efikasnošću. Cilj rada je istražiti u kojoj mjeri vlasnička struktura utječe na odabir konzervativnih računovodstvenih politika i na upravljanje zaradama u financijskim izvještajima, te da li se, posredno, računovodstveni konzervatizam može koristiti kao sredstvo za smanjenje mogućnosti manipulacije zaradama. Istraživanje je provedeno na uzorku od 59 bosanskohercegovačkih kompanija koje kotiraju na sarajevskoj i banjalučkoj burzi, u razdoblju od 2012. do 2016. godine. Primjenom regresijske analize došlo se do zaključka kako vlasnička struktura ima bitan utjecaj na odabir konzervativnih računovodstvenih politika i upravljanje zaradama. Regresijski modeli su naglasili ulogu i značaj nekih oblika vlasništva u oba aspekta istraživanja. Korelacijska analiza na dostupnim podacima pokazuje da povećani indeks konzervatizma, u pravilu, znači smanjena razina zarada i obratno. Uočljivi su različiti utjecaji spomenutih odnosa na ove dvije burze, što otvara prostor za dodatne analize.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130820661","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

ANALIZA MEĐUOVISNOSTI IZMEĐU NOVČANOG TOKA I ZADUŽENOSTI U HOTELSKOJ INDUSTRIJI U REPUBLICI HRVATSKOJ

Zbornik radova - Journal of Economy and Business Pub Date : 2018-12-25 DOI: 10.46458/27121097.2018.24.195

Mirjana Hladika, Ivana Valenta, Ivica Milčić

{"title":"ANALIZA MEĐUOVISNOSTI IZMEĐU NOVČANOG TOKA I ZADUŽENOSTI U HOTELSKOJ INDUSTRIJI U REPUBLICI HRVATSKOJ","authors":"Mirjana Hladika, Ivana Valenta, Ivica Milčić","doi":"10.46458/27121097.2018.24.195","DOIUrl":"https://doi.org/10.46458/27121097.2018.24.195","url":null,"abstract":"Poduzeća u suvremenom poslovnom okruženju izložena su jakoj konkurenciji, stalno su u određenoj vrsti natjecanja, stoga u cilju preživljavanja i opstanka moraju proširivati i unaprjeđivati svoje aktivnosti, usluge i proizvode temeljem kojih generiraju rast i profitabilnost. Rast se treba financirati, a ključno je pitanje kako novčani tokovi i dugovi utječu jedni na druge. Cilj poslovanja svih poduzeća je osiguravanje dostatnih novčanih sredstava za podmirivanje obveza (dugova) poduzeća prema dobavljačima, zaposlenicima, kreditorima i ostalim vjerovnicima, ali i za nova ulaganja. Ako poduzeće ne podmiruje svoje dospjele obveze, ono se može suočiti s nelikvidnošću i problemima sa solventnosti. Poduzeće ne bi trebalo zadržavati značajna novčana sredstva već bi ista trebalo usmjeravati u aktivnosti s ciljem povećanja profitabilnosti, stoga bi poduzeća svoju politiku upravljanja novčanim sredstvima trebala temeljiti na zadovoljavanju odnosno servisiranju dugova prema eksternim izvorima financiranja, dok bi određeni iznos novčanih sredstava trebao biti investiran u projekte i aktivnosti koji bi generirali buduće novčane tokove i čime bi se poboljšala profitabilnost poduzeća. Cilj ovog rada je analizirati međuovisnost između novčanog toka od poslovnih aktivnosti i zaduženosti poduzeća iz hotelske industrije, te utvrđivanje novčanog pokrića ukupnih obveza za poduzeća iz hotelske industrije u Republici Hrvatskoj.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131029879","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

MOTIVACIJA ZAPOSLENIH I UČINKOVITOST PRUŽANJA USLUGA U JAVNOM SEKTORU – STAVOVI DJELATNIKA MUP-a SREDNJOBOSANSKE ŽUPANIJE FEDERACIJE BiH

Zbornik radova - Journal of Economy and Business Pub Date : 2018-12-25 DOI: 10.46458/27121097.2018.24.94

Mirela Mabić, Marija Marijanović

引用次数: 1

POVEZANOST ORGANIZACIJSKE KULTURE KAO KLJUČNOG ČIMBENIKA IZGRADNJE UČEĆEG PODUZEĆA I PERFORMANSI PODUZEĆA

Zbornik radova - Journal of Economy and Business Pub Date : 2018-12-25 DOI: 10.46458/27121097.2018.24.77

{"title":"POVEZANOST ORGANIZACIJSKE KULTURE KAO KLJUČNOG ČIMBENIKA IZGRADNJE UČEĆEG PODUZEĆA I PERFORMANSI PODUZEĆA","authors":"","doi":"10.46458/27121097.2018.24.77","DOIUrl":"https://doi.org/10.46458/27121097.2018.24.77","url":null,"abstract":"Očigledno je kako danas više nego postoji potreba da poduzeća kontinuirano rade na svojoj izvrsnosti putem procesa prilagodbe. U postizanju tog cilja nužno je pokrenuti sve resurse znanja u poduzeću. Trajne prednosti u odnosu na konkurenciju postižu se isključivo pomoću znanja. Ova tvrdnja osobito vrijedi u slučajevima kada se znanje nekog poduzeća teško može ili uopće može kopirati. To osobito vrijedi za organizacijsku kulturu koja potiče suradnju i razmjenu znanja. Sposobnost učenja nekog poduzeća i njegova sposobnost upotrebe relevatnog znanja u svom poslovanju, odnosno da se naučeno ne zaboravi, ima veliko značenje u doba poduzeća temeljenih na znanju. Znanje i učenje tako postaju rijetkima i vrijednima izvorima konkurentske prednosti pa je, između ostalog, upravo iz navedenih razloga, postalo iznimno teško u današnje vrijeme pronaći menadžera koji barem deklarativno ne pridaje važnost organizacijskoj klimi i izgradnji učećeg poduzeća. Kako bi se neko poduzeće uspješno transformiralo u učeće poduzeće ono treba, kao prvi korak u tom procesu, identificirati nivo kulture kojoj pripada nakon čega bi trebalo prepoznati slabe točke koje je potrebno mijenjati. Transformacija poduzeća čija je unutarnja kultura „negativna“ ili kako je pojedini autori još i nazivaju „patološka“ ili „birokratska“ trebala bi se promijeniti u poduzeće s pozitivnom-generativnom unutarnjom organizacijskom kulturom. Sve navedeno u konačnici bi trebalo imati pozitivan utjecaj na organizacijske performanse.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116192693","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

REVIZIJSKI ODBOR KAO ČIMBENIK KVALITETE EKSTERNE REVIZIJE

Zbornik radova - Journal of Economy and Business Pub Date : 2018-12-25 DOI: 10.46458/27121097.2019.24.290

Lajoš Žager, Sanja Sever Mališ, Mateja Brozović

{"title":"REVIZIJSKI ODBOR KAO ČIMBENIK KVALITETE EKSTERNE REVIZIJE","authors":"Lajoš Žager, Sanja Sever Mališ, Mateja Brozović","doi":"10.46458/27121097.2019.24.290","DOIUrl":"https://doi.org/10.46458/27121097.2019.24.290","url":null,"abstract":"Direktiva i Uredba Europske unije o zakonskoj reviziji nalažu da društva od javnog interesa moraju imati organiziran revizijski odbor. Revizijska reforma, inicirana novim regulatornim okvirom na razini Europske unije, unijela je nova pravila koja, između ostalog, ojačavaju ulogu revizijskog odbora po pitanju njegovog sastava i kompetencija njegovih članova. Prema tome, većina članova revizijskog odbora treba biti neovisna, a članovi odbora kao cjelina moraju posjedovati znanje o sektoru u kojem posluje subjekt koji je predmet revizije. Uz zadaću nadziranja procesa obavljanja zakonske revizije financijskih izvještaja, njezinih nalaza i zaključaka, revizijski odbor odgovoran je za proceduru izbora ovlaštenog revizora ili revizorskog društva te prijedloga za njihovo imenovanje. Osim toga, revizijski odbor obavještava upravni odnosno nadzorni odbor o ishodu zakonske revizije, te ispituje i prati neovisnost revizora. Prema tome, vidljivo je da revizijska Direktiva daje značajnu odgovornost revizijskim odborima u nadzoru neovisnosti revizora. Glavni ciljevi rada su: 1) prikazati i sažeti ključne odgovornosti revizijskog odbora u kontekstu ostvarivanja ciljeva korporativnog upravljanja, 2) istražiti rezultate dosadašnjih istraživanja o doprinosu djelovanja revizijskih odbora kvaliteti eksterne revizije, 3) ispitati smatraju li revizori i korisnici revizije u Hrvatskoj revizijski odbor važnim čimbenikom kvalitete eksterne revizije. Izloženi nalazi primarnog istraživanja provedenog na uzorku ispitanika u Hrvatskoj pokazuju da svi ispitanici u prosjeku vrednuju utjecaj postojanja aktivnog i stručnog revizijskog odbora, kao i pravovremene komunikacije s revizorom, pozitivnima s aspekta utjecaja na kvalitetu revizije. To je posebno naglašeno na razini unutarnjih korisnika revizije kao zaposlenika revidiranih subjekata. Prema tome, revizijski odbor se može smatrati važnim čimbenikom kvalitete eksterne revizije.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130292853","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

ROMANIAN LABOUR MIGRATION IN EU AND ITS IMPLICATIONS ON ROMANIAN COMPANIES 欧盟罗马尼亚劳工移民及其对罗马尼亚公司的影响

Zbornik radova - Journal of Economy and Business Pub Date : 2018-12-24 DOI: 10.46458/27121097.2018.si.394

Laura Marcu

引用次数: 0

WOMEN ON CORPORATE BOARDS IN THE REPUBLIC OF CROATIA IN THE CONTEXT OF THE EUROPEAN UNION DIRECTIVES AND NATIONAL POLICIES 在欧洲联盟指令和国家政策的范围内，克罗地亚共和国公司董事会中的妇女

Zbornik radova - Journal of Economy and Business Pub Date : 2018-12-24 DOI: 10.46458/27121097.2018.si.313

Ivona Vrdoljak, Zorica Krželj

{"title":"WOMEN ON CORPORATE BOARDS IN THE REPUBLIC OF CROATIA IN THE CONTEXT OF THE EUROPEAN UNION DIRECTIVES AND NATIONAL POLICIES","authors":"Ivona Vrdoljak, Zorica Krželj","doi":"10.46458/27121097.2018.si.313","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.313","url":null,"abstract":"Gender equality is a very important topic in todays business world that involves the prevention of discrimination and different protection measures for women promotion not only in activities of human resource management such as recruitment, working conditions, training and different benefits, but also in corporate management functions, at board and top level of management. Countries take different approaches in terms of institutional support and setting quotas to increase women presence at boards and top management of the corporations.Across Europe different policies and initiatives are undertaken to increase number of women on corporate boards. In 2011 the Croatian Parliament adopted the National Policy on Gender Equality This policy aims to create a gender balance of supervisory and management board members in the public and private sectors by ensuring that the share of the women to the Act on Gender Equality, does not fall below 40%. This Policy does not appear to be properly implemented in practice. Statistical data from 2017 shows that share of women on boards of the leading Croatian companies is 17.3%, according to the CROBEX Index which measures the share of women in management positions in the most important companies on the Zagreb Stock Exchange. In 2017 share of women in corporate boards decrease comparing with 2015 and 2016 when it was above 20%. According to the latest available data from the European Commission in April 2016, women are most numerous on corporate boards in France (37.1%), Sweden (36.1%),Italy (30.0%) and Finland (29.8%). The aim of the paper is to analyse position of women on corporate boards in the Republic of Croatia and do the comparison among Croatia and other EU countries with the critical approach to the analysis of secondary data, European Union directives and national policies.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133558559","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

EUROPEAN UNION INTEGRATION PROCESS AND ITS CHALLENGES FOR KOSOVO 欧盟一体化进程及其对科索沃的挑战

Zbornik radova - Journal of Economy and Business Pub Date : 1900-01-01 DOI: 10.46458/27121097.2018.si.167

Fidan Begolli

{"title":"EUROPEAN UNION INTEGRATION PROCESS AND ITS CHALLENGES FOR KOSOVO","authors":"Fidan Begolli","doi":"10.46458/27121097.2018.si.167","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.167","url":null,"abstract":"European integration is process that has rules which must be followed from all aspirant countries, as well as with a great dedication to the process. Kosovo and its integration into the European Union, has in front very difficult road to be passed. Main objectives of Kosovo is being member of European Union. To achieve that, threshold mentioned in articles 49 and 6 of European Union Treaty should be passed. Being part of European Union, Kosovo must respect all principles mentioned in article 6.\u0000Function of rule of law system is very important for economic development of Kosovo and its integration in European Union. Even there exists commitment from Governmental institutions of Kosovo for empowering rule of law, problems and challenges that Kosovo faces in this field are complex and much more in number, and much more must be invested in all types of resources in order to achieve requested corrections. Legal system of Kosovo still can be described as one of the most complex systems and that represents obstructions for security and legal clearance. As multidimensional process, complex and dynamic, integration process is based in the fact that even European Union together with its institutional structures are in ongoing reforms. Reforms process is requested for the reason of continuously integrations processes of new countries in European Union structures. European Union today faces big challenges, in one side there is challenge of democratic, politic and economic control of candidate countries and in other side internal reforms for its own structures. Today, very important issue of Kosovo is European Integration process. Based in main objectives and achievements that Kosovo has made in this direction, large institutional commitment exists for this process. Especially there are many economic challenges for Kosovo including implementation of CEFTA Agreement, as pre-entrance instrument in European Union.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123996046","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

COMPLIANCE OF CORPORATE GOVERNANCE IN BOSNIA AND HERZEGOVINA WITH EUROPEAN UNION STANDARDS 波斯尼亚和黑塞哥维那公司治理符合欧盟标准的情况

Zbornik radova - Journal of Economy and Business Pub Date : 1900-01-01 DOI: 10.46458/27121097.2018.si.340

Nikola Papac

{"title":"COMPLIANCE OF CORPORATE GOVERNANCE IN BOSNIA AND HERZEGOVINA WITH EUROPEAN UNION STANDARDS","authors":"Nikola Papac","doi":"10.46458/27121097.2018.si.340","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.340","url":null,"abstract":"Corporate governance provides an answer to the question who controls the corporation and how. It involves a set of relationships between management, shareholders and stakeholders. Corporate governance in Bosnia and Herzegovina is within the legal jurisdiction of entities, and consequently there are two substantially aligned and yet completely distinct corporate governance systems, which separates Bosnia and Herzegovina as a state in the international environment into a specific category in terms of corporate governance. \u0000\u0000This paper will analyze ownership concentration in order to identify the characteristics of the corporate governance systems, then it will present the principles on which the legal framework for corporate governance in Bosnia and Herzegovina is defined, compare the business transparency standards with the transparency directive in the EU, and measure the quality level of corporate governance in order to define key areas for improvement of corporate governance in Bosnia and Herzegovina. The development and characteristics of the corporate governance systems in Bosnia and Herzegovina will be explored and compared with the regulatory framework and standards of corporate governance in the European Union. Special emphasis is on comparing the transparency principles and standards of corporations in Bosnia and Herzegovina with corporations in the European Union. The aim of the research is to compare the regulatory framework and characteristics of the corporate governance system in corporations in Bosnia and Herzegovina with the standards in the European Union, to identify similarities and differences and to define key areas for improvement of corporate governance in Bosnia and Herzegovina.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131014788","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

POLITICAL CLIENTELISM AND CORRUPTION AS ECONOMIC AND SOCIAL EXCHANGE 政治庇护和腐败作为经济和社会交换

Zbornik radova - Journal of Economy and Business Pub Date : 1900-01-01 DOI: 10.46458/27121097.2018.si.382

Mileva Gjurovska

引用次数: 0