Oditor最新文献

{"title":"Political economy of money","authors":"Kristijan Ristić, Aleksandar Živković, Mirjana Jemović","doi":"10.5937/oditor2301103r","DOIUrl":"https://doi.org/10.5937/oditor2301103r","url":null,"abstract":"The former polarization of financial theorists regarding the importance of money is characteristic more than a decade confrontation monetarist and Keynesians, theirs long - term debate and opposition thesis \" money it's not important \" and \" just is Money important \", The last two decades of the twentieth century are characteristic of the official common house thesis that \" money it is important \" The justification for the need for a theoretical analysis in this work and today is found in the fact that contemporary macroeconomic theory recognizes the end of radical anti-Keynesianism and at the same time the end of the intellectual monopoly of the dominant neoliberal doctrine that logically relies on and/or emerges from it, namely monetarism and all later theoretical derivatives. On the other hand, the goal of this work is not to reach the possibility of formulating new theoretical propositions, but rather to review the conflicting positions of representatives of different doctrines in financial theory to see current problems and controversies, and possibly still unresolved dilemmas, both in financial theory and in the management of monetary policy. and fiscal policies. in the world and here too.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90289153","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}

{"title":"Impact of the pandemic COVID - 19 on the digitalization of the banking sector of Serbia","authors":"J. Božović, I. Božović","doi":"10.5937/oditor2301127b","DOIUrl":"https://doi.org/10.5937/oditor2301127b","url":null,"abstract":"This paper examines the consequences of COVID-19 on the digitalization of the banking sector, in order to identify the challenges and opportunities of the banking sector in Serbia. The research consists of two parts. The first part uses statistical data from regulatory and supervisory bodies, and the second part refers to field research, which is based on a survey. Data processing was created using IBM SPSS Statistics software. Survey questionnaires were collected in the period from January to May 2022. The answers of 174 respondents, bank clients, were accepted for analysis. The questionnaire was compiled using a five-point Likert scale. This sample may not be entirely representative, but in any case it is sufficiently informative, as it is possible to draw a conclusion about the contribution of each variable to the development of digital banking. To analyze the relationship between the metric variable and several independent variables, we use multiple or multiple regression. Our assessments reveal the impact of digital products and services on the development of digital banking. In the research, specific goals should be determined, specifically what percentage of respondents are familiar with digital banking services. Also, further analysis should verify the statement that the proportion of respondents who have a negative attitude towards digital banking is less than 45%. In this research, regression analysis was used, as part of the analysis used to form the digital maturity of clients in Serbia. A two-factor analysis was used to research the preferred types of banking products and services. Data analysis using SPSS version 20 for Windows shows that: There is a positive and significant impact of digital banking products on bank customer satisfaction. Analyzed models for researching client preferences indicate that the bank's managerial approach implies real knowledge and monitoring of the wishes and preferences of its clients, as well as adequate key priorities that managers of the banking industry should provide. The research results show that a digital bank can be a unique answer to all challenges, as well as the most effective tool for retaining and attracting clients.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74066962","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}

{"title":"Legal aspects of fighting cyber crime in the European Union","authors":"Iris Bjelica-Vlajić, B. Nikolic, Nadežda Gudelj","doi":"10.5937/oditor2301017b","DOIUrl":"https://doi.org/10.5937/oditor2301017b","url":null,"abstract":"The development of information technologies and the Internet and the commission of criminal acts in this new environment leads to the emergence of transnational, high-tech crime. Competent bodies for the fight against crime are hindered in achieving results by the traditional division into national jurisdictions, while there are no such restrictions for perpetrators. Cyber activities cause great damage and consequences to natural or legal persons, illegally appropriate financial resources and protected data. The specificities of high-tech crime require the specialization of state authorities because in the fight against crime, individual rights, privacy and freedoms of individuals must not be jeopardized. The aim of this paper is to show how the legislation of the European Union (EU) and the activities of its institutions improve the prevention, investigation and prosecution of perpetrators and build capacities in the judiciary. Harmonization of domestic law with EU law in the field of combating cybercrime is provided for in Chapter 24 of the \"Justice, Freedom, Security\" negotiations. In answering the question of what are the legal aspects of combating cybercrime in the EU, historical-comparative, content analysis and deductive methods were used.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"71 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74072344","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}

{"title":"Evaluation of VAT efficiency in Benelux countries","authors":"Milica Inđić, V. Mirović, Branimir Kalaš, Miloš Đaković","doi":"10.5937/oditor2301071i","DOIUrl":"https://doi.org/10.5937/oditor2301071i","url":null,"abstract":"The relevance of value added tax is reflected in the generation of a significant amount of revenue and the suppression of tax evasion. The purpose of the research is aimed at assessing collected revenues and measuring the efficiency of VAT revenue collection in the Benelux countries (Belgium, the Netherlands and Luxembourg) for the period 2011-2020. years. Empirical research results indicate that the average VAT efficiency was 59.84% in the observed countries. where the highest degree of efficiency was recorded in Luxembourg, and the lowest value in Belgium. Panel regression results show that economic growth, final consumption, government expenditures and VAT revenues have a positive effect on VAT efficiency in the observed countries. At the same time, variables such as unemployment and inflation, as well as the standard VAT rate, have a negative effect on the efficiency of VAT revenue. The obtained empirical findings can be of help to economic policy makers in the analyzed countries when profiling and adjusting tax policy from the point of view of value added tax.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80311981","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}

{"title":"Are the cause of the contractual obligation and the purpose of the contract the same?","authors":"Milan Ječmenić","doi":"10.5937/oditor2201134j","DOIUrl":"https://doi.org/10.5937/oditor2201134j","url":null,"abstract":"The paper examines the relationship between the cause of the contractual obligation and the purpose of the contract. Namely, an attempt is made to answer the question, whether these are two different legal institutes, or if apart from terminology, there are no other differences between them. The problem is analyzed based on the sponsorship agreement. This contract was chosen due to one of its peculiarities. The economic goal of the sponsor is so obvious and visible, that, without any hesitation, one can think about applying the economic concept of the cause of the contractual obligation to this contract. If we take into account that we have a basis for such a thing in court practice (namely, there are decisions in which the economic concept of the cause of the contractual obligation is applied), as well as the fact that in domestic legal doctrine some authors define the purpose of the contract as an economic goal, the issue becomes obvious.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80968776","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}

{"title":"The role of social management in business organizations","authors":"Vladimir Ilic, S. Marković, Aleksandra Pušara, Jelena Avakumović","doi":"10.5937/oditor2203096i","DOIUrl":"https://doi.org/10.5937/oditor2203096i","url":null,"abstract":"The importance of social management oriented to the reduction of social differences and the improvement of the working environment of employees increases in the conditions of growing market competition. Respecting the basic principles of social management, companies can develop special strategies that will influence the increase of competitive advantages and the overall welfare of society. In this regard, the goal of this research is to point out the importance of socially responsible business, which should be organized in such a way as not to harm the environment and society, as well as the rights of employees, and to ensure positive business results.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88330635","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}

{"title":"The role of social entrepreneurship in modern business conditions","authors":"Vladimir Ilic, M. Mihajlović, M. Knežević","doi":"10.5937/oditor2202074i","DOIUrl":"https://doi.org/10.5937/oditor2202074i","url":null,"abstract":"The goal this one work is indicate on the meaning and role social entrepreneurial things in contemporary economy working realization overall economic development. The essence existence company in areas social entrepreneurial things it is solution social questions and reduction poor thing. Helping endangered categories residential property implements se active through the Work social company, in particular in countries European union. Development social entrepreneurial things is unambiguously connected with increasing niwa employment, development new ones skills and creation conditions For inclusion in society socially endangered.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81177584","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}

{"title":"The influence of claims payments on the investment portfolio of insurance companies","authors":"Nemanja Pantić, Karmen Mikulič, M. Lekovič","doi":"10.5937/oditor2203042p","DOIUrl":"https://doi.org/10.5937/oditor2203042p","url":null,"abstract":"The need for insurance dates back from the distant past. A lot of time has passed from the primitive insurance forms to its institutionalization and legal implementation. The modern insurance market, regardless of its global character is not equally developed. The unevenness of development is one of its main characteristics, often connected with the achieved level of economic development. Numerous factors influences on the investment activities of insurance companies as the carriers of the insurance market. The subject of this paper will be the examination of the connection of payments of insured sums (damages) on the redistribution of the investment portfolio on the capital market. For this purpose will be formulated two hypotheses, separately for the non-life and life insurance market. Examination of the relationship between the considered variables will be conducted by using SPSS statistical software, ie the Chi-squared test. Regardless of proving the hypotheses will not be possible to draw unique conclusions for both markets.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83386413","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}

{"title":"Management of organizational payment security","authors":"Ilija Životić, Kristijan Ristić, Snežana Krstić, Srboljub Nikolić, Bruno Đuran","doi":"10.5937/oditor2203072z","DOIUrl":"https://doi.org/10.5937/oditor2203072z","url":null,"abstract":"Risk management in payment transactions includes identifying, measuring and managing risks. That is why it is necessary to establish its effective function in payment transactions. In the last ten years, the development of risk management in countries in transition is evident. Bearing these facts in mind, the aim of this research study is to analyze the risks in payment transactions, with special reference to the analysis of cash management. The results of this overview study show that each bank operates with a smaller or larger number of risks, positioning itself between two extremes: absolute risk acceptance and absolute risk non-acceptance. It is necessary that the level of risk acceptance be proportional to the bank's ability to cover the resulting losses, as well as to achieve an acceptable rate of return. Achieving higher returns is possible if the bank establishes effective identification, measurement and management of business risks. The carriers of security breaches arise from the types of sources from which forms of security breaches will later arise. In order to carry out the defense and protection function, it is necessary to include those measures that provide the possibility of eliminating elements that lead to the violation of security and danger. Those measures must be an integral part of the institution and the execution of the work process. The condition for safe and normal operations in cash payment transactions implies the necessity of having trained personnel for the implementation of the security function. In order to implement the security function and manage it successfully, it is necessary to integrate various norms in the existing legal regulations.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"80 5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90946216","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}

{"title":"The impact of security management in the detection of money laundering with consequences on the economy","authors":"Ilija Životić, Kristijan Ristić, Z. Mirković","doi":"10.5937/oditor2202090z","DOIUrl":"https://doi.org/10.5937/oditor2202090z","url":null,"abstract":"The term \"money laundering\" is often used in the modern economy, as an activity that aims to legalize assets obtained through illegal actions, in order to conceal the true source. Capital acquired in this way represents a danger for every economy, because it enables its entry into legal flows. In this regard, the largest number of countries are trying to use various measures to oppose the spread of this phenomenon and its legalization. The aim of this paper is to point out the measures and actions taken in the area of money laundering prevention and comparison with the countries of the European Union.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85990156","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}