Anali Ekonomskog fakulteta u Subotici最新文献_第3页

The financial performance of selected REITs from S&P500 标准普尔500指数中选定的房地产投资信托基金的财务表现

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200007c

Danica Cicmil

引用次数: 1

Subsequent measurement of non-current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia 非流动资产的后续计量:公允价值概念选择对塞尔维亚上市公司总综合收益的影响

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200008a

Aleksandra Arsenijević, D. Spasić

{"title":"Subsequent measurement of non-current assets: The impact of the fair value concept choice on total comprehensive income of listed companies in the Republic of Serbia","authors":"Aleksandra Arsenijević, D. Spasić","doi":"10.5937/aneksub2200008a","DOIUrl":"https://doi.org/10.5937/aneksub2200008a","url":null,"abstract":"In response to investor demands, with the introduction of the fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator of changes in the current values of certain financial statement items in successive periods. Although it deviates from the traditional concept of historical cost (HC) and its prudence principle, on which reliability rests, the use of fair value contributes to the relevance of the presented information. The total comprehensive income (TCI), as a summary of realized and unrealized gains and losses recognized in the income statement, i.e. OCI, represents a valuable base of relevant information for investors and other users of financial statements. The paper focuses on a sample of listed entities on the Regulated Capital Market of Serbia for the period 2016-2020 and finds that the FV concept is predominantly used for the subsequent measurement of property, plant and equipment (PP&E). In addition, we analyze the impact of changes in the fair value of certain non-current assets' items (i.e.: PP&E, intangible assets and long-term investments) on TCI. Our research shows that some OCI items have a divergent impact on TCI, and, thus, different information power, which can increase uncertainty, i.e. make it harder for analysts to predict net income.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","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":"71197432","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 the productivity of the retail sector of the Republic of Serbia regarding the COVID-19 pandemic 2019冠状病毒病大流行期间塞尔维亚共和国零售业生产力分析

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200010m

Radenko Marić, Goran Vukmirović, Sanja Džever, Nikola Macura

{"title":"Analysis of the productivity of the retail sector of the Republic of Serbia regarding the COVID-19 pandemic","authors":"Radenko Marić, Goran Vukmirović, Sanja Džever, Nikola Macura","doi":"10.5937/aneksub2200010m","DOIUrl":"https://doi.org/10.5937/aneksub2200010m","url":null,"abstract":"The sector that has suffered the highest market turbulence caused by the COVID-19 pandemic is the retail sector. Evidence for this can be found in the great shocks on the demand side, primarily for essential products necessary in conditions of self-isolation and quarantine. The principal question is whether the sharp increase in demand, restrictions on the operation of retail facilities, strict epidemiological measures among both employees and consumers, tightened safety protocols, mandatory protective equipment etc., have affected the business, primarily of small retailers. In this regard, the aim of the paper is to analyze productivity between key groups of retailers in the market of Serbia with special reference to the assessment of productivity in the period before and during the COVID-19 pandemic. The results showed statistically significant differences existed between the productivity of local and regional retail chains in relation to the leading retail chains. It was confirmed that the average productivity of associated retailers is higher than that of independent (local) retailers. Also, there are differences in productivity per employee between the observed groups. However, the results showed no statistically significant difference in the degree of productivity of the retail sector in the period before and during the COVID-19 pandemic. The obtained results suggest that the retail supply chain has stabilized after the first months of the pandemic and shown its complete flexibility to sudden market shocks. Guidelines for future research are included in the paper.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","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":"71197485","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

Financial ratio indicators as early predictors of business failure: Evidence from Serbia 财务比率指标作为企业失败的早期预测指标:来自塞尔维亚的证据

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200005k

Denis Kušter

引用次数: 0

Conceptual framework of remote working in Serbia: Towards gender differences 塞尔维亚远程工作的概念框架:性别差异

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2248051s

Stevan Sretenovic, Marko Slavković, Vesna Stojanović-Aleksić

{"title":"Conceptual framework of remote working in Serbia: Towards gender differences","authors":"Stevan Sretenovic, Marko Slavković, Vesna Stojanović-Aleksić","doi":"10.5937/aneksub2248051s","DOIUrl":"https://doi.org/10.5937/aneksub2248051s","url":null,"abstract":"With the outbreak of the pandemic caused by the virus COVID-19, companies all around the world were affected and faced a new reality. In such circumstances, remote working was a necessary organizational response to the forthcoming crisis, to provide business continuity and protect their employees. For many companies, remote working is a completely new experience without any preparation period. The subject of the research is to reveal the perception and correlation between different variables, which are crucial for successful remote working implementation, within two groups of remote workers, male and female. This research highlights the differences and provides guidelines for successful remote working implementation for different genders. An original empirical research was conducted on a sample of companies that are doing business activities in Serbia and were deployed remote working for their employees during the COVID-19 pandemic to analyze the differences between male and female respondents toward five defined variables important for remote working: social support (SP), autonomy (A), monitoring (M), job performance (JP) and work engagement (WE) during remote working. The relationships between the indicated variables were tested by correlation analysis of 121 collected surveys.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","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":"71198329","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

Job satisfaction in the conventionally employed and teleworkers: The impact of gender, age and education 传统雇员和远程工作者的工作满意度:性别、年龄和教育程度的影响

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2248065t

S. Taboroši, Jovanka Popović, Jasmina Poštin, Marko Konjikušić, M. Nikolić

{"title":"Job satisfaction in the conventionally employed and teleworkers: The impact of gender, age and education","authors":"S. Taboroši, Jovanka Popović, Jasmina Poštin, Marko Konjikušić, M. Nikolić","doi":"10.5937/aneksub2248065t","DOIUrl":"https://doi.org/10.5937/aneksub2248065t","url":null,"abstract":"This paper examines and analyses the differences in job satisfaction among the conventionally employed and teleworkers. Differences were examined for three control variables: gender, age and education of the respondents. The research was conducted in West Balkan countries (Bosnia and Herzegovina, Croatia, Montenegro, North Macedonia and Serbia), and included 313 respondents (conventionally employed and teleworkers). Teleworkers are more satisfied than conventionally employed. This is most evident through satisfaction with all forms of compensation, procedures and associates. Job satisfaction is higher in men, both those who work conventionally and who telework. Men are significantly more appreciative of opportunities for advancement, as well as achieving additional benefits and rewards. Younger respondents have greater job satisfaction than older respondents, but this only applies to the conventionally employed. There are no differences in job satisfaction among teleworkers in terms of dependence on age. Job satisfaction does not depend on the respondents' level of education of, and this applies to both conventionally employed and teleworkers. Companies that apply telework evaluate the results of their employees' work and the contribution they provide to the company more objectively, and accordingly, they reward and promote employees adequately. Thus, all age groups and educational categories of employees see their chance in teleworking conditions.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","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":"71198341","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: 2

The impact of online recommendations on tourist's decision-making during the COVID-19 pandemic COVID-19大流行期间在线推荐对游客决策的影响

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200012m

Dražen Marić, Ksenija Leković, Sanja Džever

{"title":"The impact of online recommendations on tourist's decision-making during the COVID-19 pandemic","authors":"Dražen Marić, Ksenija Leković, Sanja Džever","doi":"10.5937/aneksub2200012m","DOIUrl":"https://doi.org/10.5937/aneksub2200012m","url":null,"abstract":"Electronic word-of-mouth recommendation system (eWOM) has been present since the emergence of the Internet, and it was preceded by the long-term use of the traditional recommendation system (WOM). Interaction between consumers can result in a positive and/or negative impact on their further behaviour on the market. Tourism industry attaches particular importance to the analysis of decision-making, given that the intangible nature of services makes the entire process difficult for tourists. Therefore, the aim of the paper is to examine the impact of online recommendations on the behaviour of tourist consumers in the decision-making process during the period of the COVID-19 virus pandemic. The subject of the paper is the electronic word-ofmouth recommendation system, with a special focus on tourism. During the pandemic, the consumers' lifestyle was altered enormously, while tourism was affected by restrictions and difficult business operations. Empirical research, conducted on the territory of the Republic of Serbia, included a sample of 268 respondents with different socio-demographic characteristics. The analysis of the obtained data was performed using the statistical software platform IBM SPSS Statistics and the Pearson's Correlation test, after which hypotheses 1, 2, 3 and 4 were accepted.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","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":"71197500","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

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200004p

József Poór, M. Latukha, Allen Engle, Kaiyrkul Abdyrakhmanova

{"title":"Similarities and differences of the HR practices in foreign-owned subsidiaries in the post-Soviet region in comparison to Central and Eastern European countries","authors":"József Poór, M. Latukha, Allen Engle, Kaiyrkul Abdyrakhmanova","doi":"10.5937/aneksub2200004p","DOIUrl":"https://doi.org/10.5937/aneksub2200004p","url":null,"abstract":"The purpose of this study is to determine interrelations between the characteristics of HRM in local subsidiaries in six focal countries in the light of different organizational variables: year of establishment, sector of MNC, mode of entry and origin of MNCs in selected post-Soviet counties in comparison to Central and Eastern European countries. We profile the HRM practices of almost 234 foreign owned subsidiaries located in Kyrgyzstan, Kazakhstan, Hungary, Russia, Slovakia and Poland. Using descriptive statistics, we present the general characteristics of the sample and then we use bivariate statistical analysis to test our hypotheses relating to the impact of different factors on the HR practice mix implemented in the subsidiaries of MNCs covered in our survey. The results support a contention that multinational companies following different HR management practices/approaches due to institutional histories. For example, in post-Soviet countries, HR departments have more centralized decision-making with tight control and the number of expatriates is lower when compared to the practices of firms in the CEE region.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","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":"71197809","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

Bibliometric analysis of contemporary trends in cultural tourism 当代文化旅游发展趋势的文献计量分析

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200006p

Danijela Pantović, Nevena Vasović, L. Mura

引用次数: 0

Effect of the COVID-19 pandemic on the profitability of construction companies: Evidence from Bosnia and Herzegovina COVID-19大流行对建筑公司盈利能力的影响:来自波斯尼亚和黑塞哥维那的证据

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200013t

Teodora Tica, D. Đorđević, Dušan Saković

{"title":"Effect of the COVID-19 pandemic on the profitability of construction companies: Evidence from Bosnia and Herzegovina","authors":"Teodora Tica, D. Đorđević, Dušan Saković","doi":"10.5937/aneksub2200013t","DOIUrl":"https://doi.org/10.5937/aneksub2200013t","url":null,"abstract":"This paper aims to demonstrate the theoretical and empirical impact of the COVID-19 virus pandemic on profitability. The analysis was performed on a sample of 131 actively operating companies in Bosnia and Herzegovina between 2014 and 2020. Applying panel regression methodology, an empirical study was conducted. The assessment of fixed-effect model revealed the presence of a negative and statistically significant effect of the coronavirus pandemic on profitability as measured by return on total assets (ROA). The findings validated the curiosity of the construction sector in Bosnia and Herzegovina, suggesting that it is among several sectors with increased demand for its products - residential and non-residential buildings, throughout the pandemic crisis and recession at the beginning of 2020. The results of this study could help construction companies to develop operational performance and risk management in pandemic situations, and the flexibility of their actions in the face of future crises of a similar nature, given that the construction sector has played a crucial role in supplying construction of all types of residential buildings, buildings for industrial production, e.g. factories, workshops, assembly plants, parking garages, warehouses, schools, as well as, hospitals in challenging times and has met the increased demand.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","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":"71197548","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