Ekonomija teorija i praksa最新文献

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Stimulative payroll system from the process theories of motivation point of view: A case study 过程激励理论视角下的激励性工资制度:个案研究
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2303106b
Sandra Barjaktarović
{"title":"Stimulative payroll system from the process theories of motivation point of view: A case study","authors":"Sandra Barjaktarović","doi":"10.5937/etp2303106b","DOIUrl":"https://doi.org/10.5937/etp2303106b","url":null,"abstract":"This case study analyzes the existing characteristics of the performance measurement system and incentive payment in an international manufacturing company in Serbia, from furniture industry. The main aim of the paper is to understand the cause-andeffect relationship that the performance-based payment system has on employees and the organization, that is, to assess the real motivational power of rewarding employees with financial incentives. The aim of the paper is to analyze the advantages and disadvantages of incentive pay systems from the point of view of process motivational theories that deal with the cause-and-effect relationship of motivation for work, performance and job satisfaction in people. A case study method was used. The existing practice was evaluated with a purpose-built instrument, based on assumptions derived from process theories of motivation. The results indicate that regardless of the high salaries of employees (up to 30% higher than other employee salaries in the market), there is still high employee turnover and absenteeism, reduced motivation, dissatisfaction and unethical behavior. The causes are inadequate and unrealistic goals, non-transparent performance measurement, frequent changes in teams, lack of work resources and technical training, as well as numerous operational problems in the company. After the identification and analysis of the current method of performance management, practical recommendations were given on how to overcome the observed shortcomings and increase the satisfaction and motivation of employees.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135612324","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
Digitalization of economic diplomacy and logistics with reference to the COVID pandemic-19 基于新冠肺炎疫情的经济外交和物流数字化
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2301217n
Slobodan Nešković, A. Đelić, Birsena Duljević
{"title":"Digitalization of economic diplomacy and logistics with reference to the COVID pandemic-19","authors":"Slobodan Nešković, A. Đelić, Birsena Duljević","doi":"10.5937/etp2301217n","DOIUrl":"https://doi.org/10.5937/etp2301217n","url":null,"abstract":"The digital transformation process, that lies at the heart of the Fourth Industrial Revolution, is fundamentally changing the way we produce goods, services and relationships in society. The term digital transformation refers to the process of integrating digital technologies into all spheres of modern business, both in the areas of economic diplomacy and logistics, with a simultaneous essential reconfiguration of business modality. The purpuse of this paper is to review the role of digital transformation in the development of the economy and logistics, but also in the improvement of economic diplomacy as one of the most important instruments of foreign policy in the conditions of contemporary economic globalization. The paper uses desk research method and the scientific method of analyzing relevant literature sources on the importance and role of digital diplomacy in the management of international relations, as well as methods of specialization, abstraction and generalization of observed information, knowledge and trends. It leads us to a conclusion that digital transformation, the use of social networks and digitalization of logistics have an important role in the optimization of business activities, the adequate management of foreign policy, the realization of economic diplomacy activities, the increase of data security, as well as in the prevention and dealing with emergency situations, from which the paper's scientific contribution arises. At the same time, these are the ways to improve competitiveness and recognition of each country in the international economic environment.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219573","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
Indicators of franchising business in the world and in Serbia 世界和塞尔维亚特许经营业务指标
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2302177k
Tareq Kaarod, M. Kovačević, Svetlana Ignjatijević, S. Marković, Omer Mohamoud
{"title":"Indicators of franchising business in the world and in Serbia","authors":"Tareq Kaarod, M. Kovačević, Svetlana Ignjatijević, S. Marković, Omer Mohamoud","doi":"10.5937/etp2302177k","DOIUrl":"https://doi.org/10.5937/etp2302177k","url":null,"abstract":"The creation of franchise companies has a lasting and positive impact on the economies of the countries and local communities in which they operate. Countless jobs are created and supported by franchises, and those jobs help lower the unemployment rate. Franchises support the national GDP through billions of dollars in products and services, and job creation. The 2008-2010 recession, as well as the pandemic, had a negative impact on the US and global economy, although franchises fared better than most other retail chains and small businesses. The subject of research in the paper is the analysis of the basic characteristics and features of franchising, with the aim of drawing attention to the use of franchise in business on domestic and international markets, to point out the specifics of business and its ways of functioning, to point out the advantages, disadvantages, and wider significance of franchise business, on the existence of the attractiveness index of a country for franchise investments. Research results indicate that franchises are economically more stable, mainly due to their branding, consumer familiarity, and strong network base. It is estimated that franchises will operate better, more intensively and more diversely in the coming period.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219751","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
Evaluation of profit and critical values in spinach production in the Republic of Serbia 塞尔维亚共和国菠菜生产利润和临界值的评价
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2303025s
Jonel Subić, Nataša Kljajić, Biljana Grujić-Vučkovski
{"title":"Evaluation of profit and critical values in spinach production in the Republic of Serbia","authors":"Jonel Subić, Nataša Kljajić, Biljana Grujić-Vučkovski","doi":"10.5937/etp2303025s","DOIUrl":"https://doi.org/10.5937/etp2303025s","url":null,"abstract":"The subject of this research paper is the evaluation of spinach's (Spinacia oleracea L.) production profitability, given that spinach is an important vegetable species for human nutrition and health. The research started with an overview of spinach production worldwide and in the European Union in the past ten years (2012-2021). The Statistical Office of the Republic of Serbia (SORS) does not monitor the production and yield of spinach as a separate vegetable species, so comparison between Serbia and other world countries is not possible. Therefore, the paper analyzes the values of spinach exports and imports in Serbia. In the end, the evaluation of profit and critical values is given on the example of open field spinach production by an agricultural producer in the area of AP Vojvodina, in the South Banat district. The analysis of achieved profit was made based on the calculation of spinach production for one production cycle (autumn sowing 2021/harvest 2022) on an area of 1ha. The achieved results show that the production of spinach in this district is profitable, and the financial result is positive.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"158 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135611043","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
Effects of investing in agriculture in the countries of Central-Eastern and Southeast Europe with a special emphasis on the Republic of Serbia 投资于农业对中欧、东欧和东南欧国家的影响,特别强调塞尔维亚共和国
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2301057o
Ljubomir Obradović, Božidar Gojković
{"title":"Effects of investing in agriculture in the countries of Central-Eastern and Southeast Europe with a special emphasis on the Republic of Serbia","authors":"Ljubomir Obradović, Božidar Gojković","doi":"10.5937/etp2301057o","DOIUrl":"https://doi.org/10.5937/etp2301057o","url":null,"abstract":"The paper considers the role of investments in agriculture at the macro level, observing 13 countries over ten years. The countries included in the research are the Central-Eastern and South-East European countries. The importance of investments in agriculture is seen through their direct impact on the increase in production in agriculture, i.e., through the increase in gross added value in agriculture. The primary objective of this research is to determine, using the SPSS program, which independent variables affect the gross added value in agriculture. In other words, it aims to select variables for developing and evaluating the model that will show a significant relationship with the gross added value in agriculture. Due to the nature of the research subject, the dependency technique was applied in the paper, specifically, multiple regression analysis, which determined the correlation level of the selected variables with the increase in agricultural production. As for the qualitative methods, the statistical method was used to collect, process and present the results, while the comparative method was used to compare the collected data and draw certain conclusions. The research results indicate that investments play a significant role in achieving gross added value in agriculture, which means that investments largely determine economic growth in the agricultural sector. By applying the appropriate model, it was also determined to what extent variations in gross value added in agriculture can be explained by variations in total agricultural investments. By developing the obtained model, it was concluded that, in addition to other included variables, investments have the most significant impact on the gross added value in agriculture. More specifically, the most important investments are the ones that directly affect agriculture and investments in research and development.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219423","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 importance of training and employee development for organizational efficiency 培训和员工发展对组织效率的重要性
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2302024m
Ivica Matejić, Mihailo Ćurčić
{"title":"The importance of training and employee development for organizational efficiency","authors":"Ivica Matejić, Mihailo Ćurčić","doi":"10.5937/etp2302024m","DOIUrl":"https://doi.org/10.5937/etp2302024m","url":null,"abstract":"Given the growing importance and role of human resource management, it is necessary to underline the importance of training and continuous development of employees for organizational development. When it comes to the claim that the employee is the most important resource of a company, it is necessary to actively study the scientific spheres that with their ideas and discoveries can contribute to improving all aspects of the work process. Training is one of the steps in this process, and their successful mastering is a prerequisite for achieving the principle of efficiency. The scientific goal of this research is the scientific description and scientific explanation of the elements, functional factors, and steps necessary for the improvement of the employed staff, with a special emphasis on their training and development in a given social context. The social goal of this research is to present the role and importance of the development and training of employees, as well as the usefulness of the existence of these methods and instruments for human resource management and organizational development in general, on the example of the conducted research.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219635","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 contribution of agriculture to the realization of the concept of sustainable development 农业对实现可持续发展理念的贡献
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2302081d
Katarina Đurić, M. Tomaš-Simin, Mirjana Lukač-Bulatović, T. Marković, Danica Glavaš-Trbić
{"title":"The contribution of agriculture to the realization of the concept of sustainable development","authors":"Katarina Đurić, M. Tomaš-Simin, Mirjana Lukač-Bulatović, T. Marković, Danica Glavaš-Trbić","doi":"10.5937/etp2302081d","DOIUrl":"https://doi.org/10.5937/etp2302081d","url":null,"abstract":"The concept of sustainable development represents a globally accepted development model in all segments of the economy and society, including agriculture. The aim of the paper is to show, by systematizing past experiences, the contribution that agriculture makes in the realm of realizing the concept of sustainable development, with a special emphasis on food security in developing countries. The paper specifically analyzes the impact of agriculture on the ecological, economic and social dimensions of sustainable development. The main contribution of agriculture in the field of ecological sustainability is minimizing the harmful impact on natural resources and ensuring the production of a sufficient amount of healthy and safe food. One of the factors that contributes to the economic sustainability of agricultural farms, and thus of rural areas, is the diversification of the economic activities of the rural population with adequate measures of financial support for agriculture. Ensuring the economic motivation of the rural population to earn money and live in rural areas, with respect for human rights, is the basis for achieving long-term social and demographic sustainability.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219805","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
Discretionary capitalization of development expenditures 发展支出酌情资本化
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2303001p
Petek Primož, Mateja Jerman, Sandra Janković
{"title":"Discretionary capitalization of development expenditures","authors":"Petek Primož, Mateja Jerman, Sandra Janković","doi":"10.5937/etp2303001p","DOIUrl":"https://doi.org/10.5937/etp2303001p","url":null,"abstract":"The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135610801","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
Analysis of VAT elasticity in Benelux countries 比荷卢三国增值税弹性分析
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp23010231
Milica Inđić, Miloš Đaković, Vera Zelenović
{"title":"Analysis of VAT elasticity in Benelux countries","authors":"Milica Inđić, Miloš Đaković, Vera Zelenović","doi":"10.5937/etp23010231","DOIUrl":"https://doi.org/10.5937/etp23010231","url":null,"abstract":"Value added tax is a significant tax form worldwide. The importance of this tax is manifested in the scope, stability and efficiency of revenue collection. With respect to macroeconomic conditions and challenges, fiscal authorities have to pay attention to the elasticity of VAT revenues. The paper is aimed at identifying VAT elasticity in the Benelux countries, as well as determining the main macroeconomic factors that affect the changes in VAT elasticity. Empirical results have shown the presence of VAT elasticity in the Benelux countries, as well as a statistically significant impact of gross domestic product, final consumption, unemployment, inflation, government expenditures and standard VAT rate on VAT elasticity for the period 2011-2022.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219403","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
Determinants of success in hotel industry: Case study of the Republic of Serbia 酒店业成功的决定因素:塞尔维亚共和国的案例研究
Ekonomija teorija i praksa Pub Date : 2023-01-01 DOI: 10.5937/etp2302151p
Miroslav Pimić, Zlatomir Marković, Goran Dinić, Nikola Radivojević
{"title":"Determinants of success in hotel industry: Case study of the Republic of Serbia","authors":"Miroslav Pimić, Zlatomir Marković, Goran Dinić, Nikola Radivojević","doi":"10.5937/etp2302151p","DOIUrl":"https://doi.org/10.5937/etp2302151p","url":null,"abstract":"The paper examines the influence of the key determinants of success in hotel industry in the Republic of Serbia. The research was conducted for the period from 2015 to 2020 on a sample of 23 hotels. The chosen length of the observation period covers a sufficient time interval to cover all heterogeneities in the structure of the observation units, as well as their changes over time, using the dynamic panel analysis model. The adequate sample size was determined by considering the size of the population, the desired level of confidence, and the value of the allowable sampling error. The results of the research have shown that determinants such as business success from the previous period, efficiency of use of total business assets, belonging to a hotel chain, size and increasing hotel concentration index have a positive impact on success in hotel industry. On the other hand, determinants such as hotel indebtedness, operating leverage and hotel age have a negative impact on business success. Determinants such as the quality of environmental protection management and socially responsible hotel business do not have a significant impact on success in hotel industry in the Republic of Serbia.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219738","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
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