Ekonomija teorija i praksa最新文献_第6页

External financing of SMEs in Serbia 塞尔维亚中小企业的外部融资

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2201041d

Dragan Dukić, Ivana Petrevska, D. Rastovac

引用次数: 0

The impact of corruption in the public sector on microeconomic entities in developing countries 公共部门腐败对发展中国家微观经济实体的影响

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2204079o

D. Obućinski, I. Brkić, Vidoje Mitrić

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The impact of the COVID-19 pandemic on tourism insurance on the example of the Republic of Serbia COVID-19大流行对旅游保险的影响——以塞尔维亚共和国为例

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2204109k

Bojana Kovačević-Berleković, D. Milić, T. Bošković

{"title":"The impact of the COVID-19 pandemic on tourism insurance on the example of the Republic of Serbia","authors":"Bojana Kovačević-Berleković, D. Milić, T. Bošković","doi":"10.5937/etp2204109k","DOIUrl":"https://doi.org/10.5937/etp2204109k","url":null,"abstract":"The aim of the work is to investigate the impact of the pandemic caused by the covid-19 virus on certain forms of insurance in tourism in the market of the Republic of Serbia. The field research was conducted in the period from January to July 2022, and the subject of the research was to investigate the impact of the COVID-19 pandemic on the number and type of insurance plans, the amount of the premium, and the dynamics of insurance in tourism in the Republic of Serbia. The methods used in the work are the inductive-deductive method, the method of analysis and synthesis, the method of observation, the method of comparison, and the statistical method. The research has led us to the conclusion that certain forms of insurance in tourism did not resist the challenge of the pandemic, which confirmed the basic research hypothesis H1. The results of the research indicate that the most dynamic changes relate to tour operator guarantees and travel health insurance, and the importance of the research lies in the fact that it offers practical insights into the matter much needed for insurance researchers, insurers, policyholders, and others looking for solutions to risks associated with the pandemic.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71218975","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

Measures of support to the development of agricultural cooperatives in the Republic of Serbia 支持塞尔维亚共和国农业合作社发展的措施

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2201025d

Katarina Đurić

{"title":"Measures of support to the development of agricultural cooperatives in the Republic of Serbia","authors":"Katarina Đurić","doi":"10.5937/etp2201025d","DOIUrl":"https://doi.org/10.5937/etp2201025d","url":null,"abstract":"Cooperatives are an organizational form of association that has an extremely long tradition, and at the same time it is widespread in all parts of the world and in a large number of economic and non-economic activities. One of the areas in which cooperatives are most represented is agriculture. Association in the agricultural sector brings a number of benefits to farmers, and is one of the factors that contributes to the sustainable development of rural areas. The practice of most developed countries is to support cooperatives, primarily through agricultural policy measures. The aim of the research is to analyze the current situation and limitations on the further development of the cooperative sector. Also, by analyzing current measures, primarily financial support to cooperatives, the authors try to determine the extent to which the existing support mechanisms are adapted to the needs of cooperatives and in what ways could the positive impact of support measures be increased. The existence of financial support to the existing and newly formed cooperatives in the field of agriculture, agritourism and crafts in rural areas, which is achieved in the form of various development programs, is assessed as a positive step compared to the previous practice in which the cooperative sector was largely marginalized. Following the experiences of countries with developed agricultural cooperatives, the authors point out that only through consistent support measures and coordinated work of all entities in the agricultural sector can we expect the reaffirmation of the concept of cooperatives in agricultural practice.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219113","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

Improving the quality of SME business operations by applying the concept of organizational learning 运用组织学习的概念提高中小企业经营质量

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2201098c

Milena Cvjetković, M. Cvjetković, M. Josimović

{"title":"Improving the quality of SME business operations by applying the concept of organizational learning","authors":"Milena Cvjetković, M. Cvjetković, M. Josimović","doi":"10.5937/etp2201098c","DOIUrl":"https://doi.org/10.5937/etp2201098c","url":null,"abstract":"The subject of research in this paper is the concept of organizational learning and the impact it has on improving the quality of business of small and medium enterprises. The aim of the research is to determine how organizational learning should be improved in order for it to give the best possible results in company business operations. The results of the research showed that the efficiency of organizational learning is built on a motivated workforce and team cooperation. Variables of organizational learning have shown the greatest impact on innovative activities and continuous improvements as factors in improving the quality of business. The paper presents a decision-making model with an artificial neural network approach for continuous improvement of the quality of business of small and medium enterprises through the application of the concept of organizational learning. The presented research results can be used as guidelines to owners and managers of small and medium enterprises, indicating the right direction if the aim is to improve the quality of business on the basis of organizational culture that supports the creation and exchange of knowledge.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219154","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

IFRS as a determinant of the quality of financial reporting in the Republic of Serbia 国际财务报告准则作为塞尔维亚共和国财务报告质量的决定因素

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2203115a

Danijela Anđelković, M. Ivaniš

{"title":"IFRS as a determinant of the quality of financial reporting in the Republic of Serbia","authors":"Danijela Anđelković, M. Ivaniš","doi":"10.5937/etp2203115a","DOIUrl":"https://doi.org/10.5937/etp2203115a","url":null,"abstract":"The development processes which shaped the today's world market and international financial institutions have caused the need for financial statements standardization and harmonization at the global level. The International Accounting Standards Board (IASB) plays a crucial role in this process in the Republic of Serbia. By adopting the IFRS IASB project, IAS included, as the national standards, the Republic of Serbia started to apply a new system of financial reporting defined by legal and professional accounting regulations. The main purpose of this research is to indicate the cause-and-effect relationship between financial regulations and financial reporting formation according to the standards and harmonization requirements at the global level. With the aforementioned as the starting point, the main aim of the research in this paper is to indicate whether the financial statements based on the IASB project in the Republic of Serbia may be compared to the financial statements in other countries. The research results show that the immediate and exclusive IFRS implementation in the Republic of Serbia has become the limitation factor for the informational value of financial statements. Also, research results show that in addition to the IAS/IFRS, American accounting principles and the EU Directive 34 represent the key segments of professional regulations contributing to a better accounting harmonization, as well as a higher quality of financial reporting. Most countries with their own national financial regulations, harmonize their accounting rules with the above mentioned regulations when it comes to the most important issues.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71218888","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

Elements of the criminal offense of smuggling as a form of professional crime 作为一种职业犯罪形式的走私犯罪构成要件

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2204133m

S. Marković, Dimitrije Soleša, R. Vladisavljević

{"title":"Elements of the criminal offense of smuggling as a form of professional crime","authors":"S. Marković, Dimitrije Soleša, R. Vladisavljević","doi":"10.5937/etp2204133m","DOIUrl":"https://doi.org/10.5937/etp2204133m","url":null,"abstract":"The aim of this paper is to present the elements of the criminal offense of smuggling, which violates the legally protected interests of the state. The crime of smuggling, as a form of professional crime, has adapted to all changes, both domestically and internationally, and has become even more dangerous for the economy, but also for the safety of the community as a whole. The manner in which smuggling is carried out indicates that smuggling consists in bringing in, but also in taking out, goods of domestic or foreign origin beyond customs control, across the state border. As such, the criminal offense of smuggling is prescribed by the provision of Article 236 of the Criminal Code of the Republic of Serbia, which enables the protection of the customs system, and to a certain extent, the market where certain disturbances can be caused by the illegal import of goods, as well as protection aimed at suppressing the illegal import of goods. The goal of customs clearance is the protection of the economic, fiscal and financial interests of the Republic of Serbia, the protection of the Republic of Serbia from illegal trade, the safety and protection of people and the environment, and the facilitation of international trade.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219020","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

Presentation of the strategic analysis model of significance for company operations and strategic decision making 提出战略分析模型对公司经营和战略决策的意义

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2201081g

Jovana Gardašević, M. Carić, M. Kovačević, Srđan Egić

{"title":"Presentation of the strategic analysis model of significance for company operations and strategic decision making","authors":"Jovana Gardašević, M. Carić, M. Kovačević, Srđan Egić","doi":"10.5937/etp2201081g","DOIUrl":"https://doi.org/10.5937/etp2201081g","url":null,"abstract":"The subject of paper is a presentation of the most important models of strategic analysis of importance for business operations and strategic decision-making by managers and executives. Strategic thinking is a necessary approach to today's business management. The knowledge of the external and internal environment is of vital importance for a manager to manage the company and make strategic decisions. The starting point for strategic management is strategic analysis. The goals of the organization are met precisely thanks to strategic management. The paper explains in detail the four models of strategic analysis which are of importance for business operations and strategic decision-making, namely the SWOT analysis, PEST analysis, McKinsey analysis and the BCG matrix. Through a detailed content analysis, we tried to show all stakeholders, especially managers and executives, how important for them it is to know and use selected strategic analyses in business and encourage the aforementioned stakeholders to use them to improve the business situation in an increasingly dynamic business environment. Adaptation to changes in the external and internal environment is possible only if strategic management is implemented. In a dynamic and constantly changing business environment, for successful decision-making, as well as for successful in business, it is necessary to use certain strategic analyses. The aim of this paper is to present the most important strategic analyses to all stakeholders, which can improve and enhance their business.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219145","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

Digitalizing education as an educational tool for teaching in extraordinary circumstances 数字化教育作为特殊情况下教学的教育工具

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2202001m

S. Marković

引用次数: 0

Analysis of factors of financial and profit position as a method of integrated risk management in the mining sector 将财务和利润状况因素分析作为矿业综合风险管理的一种方法

Ekonomija teorija i praksa Pub Date : 2022-01-01 DOI: 10.5937/etp2203056c

M. Čavlin, J. Vapa-Tankosić, Z. Mirković

{"title":"Analysis of factors of financial and profit position as a method of integrated risk management in the mining sector","authors":"M. Čavlin, J. Vapa-Tankosić, Z. Mirković","doi":"10.5937/etp2203056c","DOIUrl":"https://doi.org/10.5937/etp2203056c","url":null,"abstract":"The imperative of crisis management is to ensure sustainable risk management with respect to the financial and profit position of the company, which will not endanger the survival of the company, as well as to strengthen the ability to maintain financial vitality in times of crisis. The Covid-19 pandemic has been a completely new type of crisis because we cannot expect that the problems that have affected the economy and society as a whole will be recognized and solved in a short period of time. The paper aims to analyze the profit and financial position at the level of the mining sector in the Republic of Serbia. The research has included an analysis of operating income, operating and non-profit/loss parameters and then an analysis of key liquidity and solvency risk parameters for 2020 compared to the previous year, and compared to the average for the period 2015-2019 for sector B, namely Mining and its subsectors: coal exploitation, crude oil and natural gas exploitation, metal ore exploitation, other mining and service activities in mining and geological research. For the purpose of this research, the sample was taken from the Republic Bureau of Statistics of Serbia and from the official financial reports. The findings have shown that there was a decline in operating revenues in 2020 compared to 2019 in sector B, and that the downward trend in revenues was accompanied by a marked increase in operating and net profits, but also a marked increase in operating and net losses. The average values of the general liquidity ratio of companies in the analyzed subsectors show that they are far from the desired theoretical norm, which implies a significant level of risk connected to maintaining liquidity, which draws us to a conclusion that risk management should be considered as a priority.","PeriodicalId":32530,"journal":{"name":"Ekonomija teorija i praksa","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71219275","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