Anali Ekonomskog fakulteta u Subotici最新文献_第4页

Analysis of the impact of ownership characteristics on the capital structure and business success of companies in the Balkan beverage industry 分析所有权特征对巴尔干饮料行业公司资本结构和商业成功的影响

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2247079t

Teodora Tica

引用次数: 1

Effects of socio-demographic factors on leadership style in Serbian banking industry 社会人口因素对塞尔维亚银行业领导风格的影响

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2247117b

Nemanja Berber, Maja Strugar-Jelača, Radmila Bjekić, Slobodan Marić

引用次数: 0

Applying cognitive approach to teaching prepositions in business English: A case study 认知教学法在商务英语介词教学中的应用:个案研究

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200002t

Zora Trninić

{"title":"Applying cognitive approach to teaching prepositions in business English: A case study","authors":"Zora Trninić","doi":"10.5937/aneksub2200002t","DOIUrl":"https://doi.org/10.5937/aneksub2200002t","url":null,"abstract":"The paper sets out to investigate the potential advantages of applying insights from the field of cognitive linguistics to teaching prepositions in business English over an approach relying on the traditional linguistic framework. For the study, three of the English prepositions were chosen: to, for, and at. Study participants were divided into two groups: an experimental group, which received a cognitive treatment of the three prepositions; and a control group, which received an instruction relying on traditional accounts. The participants were administered three tests in total: a pretest, an immediate posttest, and a delayed posttest. Their scores were taken on all three tests and then compared within each group and between the groups. To calculate the results, descriptive statistics, t-test of independent means and one-way ANCOVA were used. Grounding the expected results in expert literature, it was anticipated to obtain the results indicative of the advantage of the cognitive approach. According to the study results, the experimental group outperformed the control group at all levels of statistical analysis. The results suggest that a strategic incorporation of a cognitive view of the structure of language into the foreign language classroom could facilitate better understanding, more effective learning and long-term retention of the language points taught.","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":"71197874","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

Big data analytics as a management tool: An overview, trends and challenges 大数据分析作为管理工具:概述、趋势和挑战

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2248101m

Branislav Mašić, Milenko Dželetović, Sasa Nesic

引用次数: 0

Analysis of efficiency factors of companies in Serbia based on artificial neural networks 基于人工神经网络的塞尔维亚企业效率因素分析

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2247097l

R. Lukić

引用次数: 2

Corporate social responsibility and expected benefits in the financial sector: Empirical evidence from Serbia 金融部门的企业社会责任和预期收益:来自塞尔维亚的经验证据

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2200001n

J. Nikolić, Bojana Tosic, Dejana Zlatanović

{"title":"Corporate social responsibility and expected benefits in the financial sector: Empirical evidence from Serbia","authors":"J. Nikolić, Bojana Tosic, Dejana Zlatanović","doi":"10.5937/aneksub2200001n","DOIUrl":"https://doi.org/10.5937/aneksub2200001n","url":null,"abstract":"As one of the pillars of the economy, financial institutions play important role in implementation of the concept of corporate social responsibility (CSR). The paper is focused on CSR in the financial sector, i.e. the perception of employees in banks and insurance companies in Serbia on the level of development of CSR regarding its external dimensions, such as responsibility toward beneficiaries, community and environment. The aim is to identify the employees' perceptions of external aspects of CSR in the financial sector, as well as to determine the impact of selected external aspects on the expected CSR benefits. The results of the conducted empirical research demonstrate a positive attitude of employees in financial institutions in the Republic of Serbia towards external aspects of CSR, as well as statistically significant impact of CSR towards beneficiary and environment on the expected CSR benefits. Additionally, the results indicate that CSR towards the community does not affect the expected benefits. Accordingly, we identified some practical and theoretical implications that can serve as a basis for creating and implementing a strategic approach to CSR in financial institutions.","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":"71197864","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

Public revenues and public expenditure nexus: Evidence of Eurozone heterogeneity 公共收入和公共支出关系:欧元区异质性的证据

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2248083g

Olgica Glavaški, Emilija Beker-Pucar, Stefan Stojkov

{"title":"Public revenues and public expenditure nexus: Evidence of Eurozone heterogeneity","authors":"Olgica Glavaški, Emilija Beker-Pucar, Stefan Stojkov","doi":"10.5937/aneksub2248083g","DOIUrl":"https://doi.org/10.5937/aneksub2248083g","url":null,"abstract":"After the global economic crisis, a broad consensus has emerged that membership in the Eurozone exerts a strong pressure on fiscal policy, since it is characterized by the dichotomy of common monetary policy and heterogeneous fiscal policies. This paper analyzes the performance of fiscal policies, highlighting the nexus between the public revenues and public expenditure from the angle of 19 Eurozone economies in the period 2010q1-2020q4. The research is based on Dumitrescu & Hurlin (2012) and Juodis, Karavias & Sarafidis (2021) Granger non-causality tests in macro panels in order to test causality direction, as well as Westerlund errorcorrection-based panel cointegration test to analyze fiscal sustainability. Having in mind the heterogeneity and divergency of the Eurozone members, sub-samples were estimated, concerning the core, the periphery and the emerging Eurozone economies. The results imply that all Eurozone economies achieve weak fiscal sustainability, while all economies from the group of Eurozone periphery applied \"tax and spend\" hypothesis. The empirical finding could be related to the fact that Eurozone periphery economies were hit harder by the global and sovereign debt crisis, and that implemented austerity and bail-out programs were adequate, thus resulting in sustainable fiscal position, reducing heterogeneity of fiscal performance within the Eurozone economies.","PeriodicalId":33873,"journal":{"name":"Anali Ekonomskog fakulteta u Subotici","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71197920","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

Determinants of foreign direct investment in Central and Eastern Europe: Panel data analysis results 中欧和东欧外国直接投资的决定因素:面板数据分析结果

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2248035z

Snježana Zarić

引用次数: 0

Liquidity analysis of oil companies in the Republic of Serbia 塞尔维亚共和国石油公司的流动性分析

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2248119j

Tanja Janaćković, Maša Georgiev, Marko Janaćković

{"title":"Liquidity analysis of oil companies in the Republic of Serbia","authors":"Tanja Janaćković, Maša Georgiev, Marko Janaćković","doi":"10.5937/aneksub2248119j","DOIUrl":"https://doi.org/10.5937/aneksub2248119j","url":null,"abstract":"The focus of the paper is liquidity analysis, which is an essential tool of the corporate financial management process. Converting assets, especially working capital, into cash is the primary way for a company to obtain the resources it needs to pay its current liabilities. The aim of the research is to look at the movement of current, quick and cash liquidity indicators, their comparative analysis, as well as differences in the level of liquidity for the period 2011-2020 on the example of certain oil companies in the Republic of Serbia. Ratio analysis based on their official financial statements was used to measure the liquidity of selected companies (NIS, OMV and LUKOIL), while the one-way ANOVA test was used to test hypotheses. The research results show that there is a statistically significant difference in the level of current liquidity between NIS and LUKOIL and OMV and LUKOIL, while there is no significant difference between NIS and OMV. There is a statistically significant difference in terms of quick ratios between NIS and LUKOIL, while there is no significant difference between NIS and OMV and OMV and LUKOIL. Observing the cash liquidity indicator, there is no significant difference between these indicators in the companies that are the subject of the research.","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":"71198385","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

Average effectiveness of corporate income tax on the example of companies listed on the Belgrade Stock Exchange 以在贝尔格莱德证券交易所上市的公司为例，分析企业所得税的平均有效性

Anali Ekonomskog fakulteta u Subotici Pub Date : 2022-01-01 DOI: 10.5937/aneksub2248139d

Miloš Đaković, Milica Inđić, Danica Cicmil

{"title":"Average effectiveness of corporate income tax on the example of companies listed on the Belgrade Stock Exchange","authors":"Miloš Đaković, Milica Inđić, Danica Cicmil","doi":"10.5937/aneksub2248139d","DOIUrl":"https://doi.org/10.5937/aneksub2248139d","url":null,"abstract":"The fiscal policy of a country is a crucial source of successful and normal functioning of that country's economy. The implications of fiscal policy can be reflected in both the private and the functioning of the public sector of a country's economy. Public finance is an area of economics dealing with the analysis of tax policy and government spending policy. One of the important areas of public finance research is corporate income tax. Corporate income tax is a direct tax imposed at the national level for the purpose of taxing the profits of certain companies, whether state-owned or privately owned. The aim of this paper is to look at the actual amount of profit tax paid, i.e. by observing the profit before taxation of companies listed on the Belgrade Stock Exchange. The paper considers the effective tax rate of companies and points out the deviation of the same from the legally prescribed corporate income tax rate in the Republic of Serbia and the implications of corporate income tax on the company's business results. The paper presents graphical and tabular representations of the effective tax rates of each company as well as the average effective tax rate of companies listed on the Belgrade Stock Exchange in relation to the law in the period from 2013 to 2020 in the Republic of Serbia. Finally, a statistical analysis of the presented results is given in order to understand more precisely the deviation of the effectiveness of corporate income tax of companies listed on the Belgrade Stock Exchange as well as the analysis of the correlation between the growth of the average pre-tax profit and the growth of the average effective corporate income tax rate.","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":"71198399","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