Ekonomski Signali最新文献_第6页

Financing of SME sector in Serbia via bank loans: Crisis and postcrisis trends 塞尔维亚中小企业部门通过银行贷款融资:危机和危机后趋势

Ekonomski Signali Pub Date : 2020-01-01 DOI: 10.5937/EKONSIG2002113Q

Teodora Šutaković

引用次数: 0

Franchising: Between innovation and imitation 特许经营:在创新和模仿之间

Ekonomski Signali Pub Date : 2020-01-01 DOI: 10.5937/EKONSIG2001061S

M. Stankovic, Suzana Stefanović

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Harmony between economy and environment 经济与环境的和谐

Ekonomski Signali Pub Date : 2020-01-01 DOI: 10.5937/EKONSIG2002145V

Milica Vukićević-Petković, Jasmina Šmigić-Miladinović

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Human resources development in the function of sustainable development with reference to the educational system in Kosovsko Pomoravlje District 关于科索沃波莫拉夫列区的教育系统的可持续发展职能中的人力资源开发

Ekonomski Signali Pub Date : 2020-01-01 DOI: 10.5937/EKONSIG2002015K

N. Kojić, Maja Staletović, Milan Dajić

{"title":"Human resources development in the function of sustainable development with reference to the educational system in Kosovsko Pomoravlje District","authors":"N. Kojić, Maja Staletović, Milan Dajić","doi":"10.5937/EKONSIG2002015K","DOIUrl":"https://doi.org/10.5937/EKONSIG2002015K","url":null,"abstract":"In a knowledge-based economy, the sustainable development of each country almost exclusively depends on the quality of human resources. In such conditions, the need for development is becoming increasingly important. As education becomes the most important pillar in the development of human resources, it is essential that it is in accordance with the concept of sustainable development and that it has practical value as well. The quality of education depends on the quality of the teaching staff. The development of teachers in accordance with the new trends which are imposed by a dynamic environment has a major influence not only on the developments of schools but also on increasing the quality of the entire educational system, which will ultimately have a positive impact on the sustainable development of the entire economy. Consequently, a need for continuous learning and improving the necessary skills, in accordance with the demands of the environment is imposed, as we should not neglect the fact that the social development of human resources is an important component of sustainable development.","PeriodicalId":31648,"journal":{"name":"Ekonomski Signali","volume":"15 1","pages":"15-29"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71213293","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

How much the average consumer in Serbia knows about its rights 塞尔维亚的普通消费者对自己的权利了解多少

Ekonomski Signali Pub Date : 2020-01-01 DOI: 10.5937/EKONSIG2001043Q

Ivana Đelošević, Branka Spasojević

引用次数: 0

Accounting and tax treatment of reservation 会计和税务保留处理

Ekonomski Signali Pub Date : 2020-01-01 DOI: 10.5937/EKONSIG2001091T

Radmila Trklja, Milan Trklja, Bojan Labović

{"title":"Accounting and tax treatment of reservation","authors":"Radmila Trklja, Milan Trklja, Bojan Labović","doi":"10.5937/EKONSIG2001091T","DOIUrl":"https://doi.org/10.5937/EKONSIG2001091T","url":null,"abstract":"At the end of the reporting period, when preparing financial statements, it is necessary to pay attention to whether the financial statements include all expenses of the accounting period. Provisions are recognized as an expense in the period only when their recognition in the current period meets certain requirements prescribed by accounting standards. The use of provisions is usually recorded by forming a liability to the supplier, employee and other persons by directly reducing the provision, is the cost is recorded in the Income Statement. IAS 37 Reservation, Contingent Liabilities and Contingent Assets defines a provision as a liability with an uncertain maturity or an uncertain amount, and a liability is a present obligation of an entity based on past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. represent economic benefits from the business entity. We must emphasize that provisions are also defined by other standards - for example, IAS 19 - Employee Benefits, which defines provisions for benefits and other employee benefits. However, in this paper, the author deals with the tax and accounting treatment of certain provisions that appear in practice, such as: reservation for severance pay, reservation for costs in the warranty period, reservation for awards and other benefits, reservation for litigation costs, etc.","PeriodicalId":31648,"journal":{"name":"Ekonomski Signali","volume":"15 1","pages":"91-106"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71213345","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

The role of marketing in establishing value to citizens 市场营销在为公民建立价值方面的作用

Ekonomski Signali Pub Date : 2019-01-01 DOI: 10.5937/ekonsig1901001j

G. Jovanović

引用次数: 0

The implementation of Asset-liability management in pension funds 养老基金实行资产负债管理

Ekonomski Signali Pub Date : 2019-01-01 DOI: 10.5937/ekonsig1901023l

Stevan Luković, Aleksandra Fedajev

引用次数: 0

The cycle of money with and without the escaped savings 有和没有多余储蓄的钱的循环

Ekonomski Signali Pub Date : 2019-01-01 DOI: 10.5937/ekonsig1901089x

Constantinos Challoumis