Ekonomski Pregled最新文献

{"title":"Vođenje je ključ dobrog menadžmenta","authors":"Antun Palanović, Maja Parmač Kovačić, Zvonimir Galić","doi":"10.32910/ep.74.2.4","DOIUrl":"https://doi.org/10.32910/ep.74.2.4","url":null,"abstract":"Dobro vođenje važno je za uspjeh organizacije, stoga zabrinjava da je oko polovica menadžera neuspješna u svom poslu. Dio razloga za to može se pripisati lošoj procjeni njihovih kompetencija za vođenje u praksama upravljanja ljudskim potencijalima kao što je odabir ili napredovanje/nasljeđivanje. Cilj ovog rada bio je dati kratak pregled pet poznatih modela generičkih menadžerskih kompetencija nastalih u okviru psihologijskih istraživanja te preporučiti model koji bi bio dobra polazna točka u razvoju znanstveno utemeljenog sustava za procjenu i razvoj potencijala za vođenje. Nakon usporedbe pet modela, ispostavilo se da svi uključuju tri vrste kompetencija koje su primjenjive na svaku menadžersku poziciju neovisno o razini hijerarhije i sektoru poslovanja te predstavljaju potencijal osobe za vođenje: strateške kompetencije, interpersonalne kompetencije i kompetencije vođenja. Zbog dobre teorijske utemeljenosti, kriterijske valjanosti i implikacija za razvoj menadžera, Hoganov model kompetencija istaknuo se kao najprikladniji za procjenu i razvoj potencijala za vođenje. Ovo je prvi rad koji je dao pregled i evaluaciju ovih poznatih i dobro utvrđenih modela menadžerskih kompetencija te naglašava važnost korištenja znanstveno utemeljenog pristupa u postupku odabira i razvoja menadžera.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446416","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 effects of structural reforms on economic growth","authors":"Ömer Yalçınkaya, Muhammet Daştan","doi":"10.32910/ep.74.5.1","DOIUrl":"https://doi.org/10.32910/ep.74.5.1","url":null,"abstract":"This study investigates the effects of structural reforms in fiscal, financial, trade, and real sectors on economic growth for 56 countries within the IMF-Supported Program over the 2002-19 period. Using a novel database (IMF Monitoring of Fund Arrangements-MONA), it constructs new structural reform indexes for each sector employing the Z-score approach. The present study highlights that all structural reforms except for real sector reforms in all models, constructed based on the extended Cobb-Douglas production function, have a positive and statistically significant impact on economic growth. The robustness of the models is confirmed by using two different structural reform indexes for each sector and two different estimators considering cross-sectional dependence. Empirical findings point to the structural reforms being potentially key factors that provide strong long-term growth performance for countries. Hence, along with the relevant traditional policies and sufficiently developed institutions, policymakers should extend the structural reforms to lift potential growth and provide lasting economic recovery.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"121 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":"135263948","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":"Evaluating business performance and the impact of funding diversity during Covid-19","authors":"Enver Krasniqi, Esat Durguti","doi":"10.32910/ep.74.3.3","DOIUrl":"https://doi.org/10.32910/ep.74.3.3","url":null,"abstract":"This paper aims to examine the barriers and challenges faced by businesses in Kosovo in terms of access to SMEs funding sources during the pandemic, as well as their impact on the business evaluation of SMEs. Given that more than 99 percent of businesses in Kosovo are SMEs, which are considered essential for economic development, they also contribute to job creation. This study employs a quantitative approach, with reported data provided directly by SMEs via questionnaires. The empirical approach used in the study is ordered logit regression to measure the effect of credit lending, business plan, own investment, donations, and borrowings from family or friends on business evaluation during the Covid-19 pandemic. Empirical results show that credit lending and business plans have a significant positive impact on business evaluation, whereas borrowings from family or friends and donations have a significant negative impact. Despite the study's limitations, we are convinced that it should spark a debate between researchers, academics, and policymakers. The study contains the original value and contribution in the empirical aspect, which is designed on the data provided for Kosovo to evaluate the association between SMEs and the use of funding sources during the Covid-19 pandemic.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446052","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":"Soft skills, communication skills and hard skills influencing the motivation and satisfaction of women entrepreneurs","authors":"A. Tanković, I. Bilić, Ana Nekić","doi":"10.32910/ep.74.4.3","DOIUrl":"https://doi.org/10.32910/ep.74.4.3","url":null,"abstract":"Despite the increase in women entrepreneurs pursuing careers in the service industry, entrepreneurship is inherently challenging and women still face various difficulties. This article examines the characteristics of women entrepreneurs related to the soft skills, communication skills, and hard skills that influence their pull and push motivators and, ultimately, satisfaction, and sheds light on women entrepreneurship in Croatia. A quantitative study was conducted on a sample of women entrepreneurs. A structured questionnaire collected primary data to obtain the profile of a women entrepreneur in Croatia. The questionnaire was developed from the literature review and adapted for this research, including the six key areas derived from the hypotheses developed in the research model. The research methodology consists of quantitative analysis using PLS-SEM. Findings indicate that soft skills, communication skills, and hard skills affect both push and pull motivators. However, only pull motivators positively influence the satisfaction of women entrepreneurs in the service sector. The paper’s theoretical contribution is the critical synthesis of the relevant academic literature on women entrepreneurs, in particular its examination of key success factors underlined by communication skills, soft skills and hard skills. The empirical contribution of the paper is based on its examination of the relationships between the skills of women entrepreneurs such as soft skills, communication skills and hard skills, which are statistically significant for pull and push motivators and hence satisfaction. It also provides a research basis for future business development support and for harnessing the potential of women entrepreneurial skills based on soft, communication and hard skills development.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446226","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":"Modeling World Natural Gas and Crude Oil Trade Networks","authors":"M. Shirazi, Jurica Šimurina","doi":"10.32910/ep.74.1.6","DOIUrl":"https://doi.org/10.32910/ep.74.1.6","url":null,"abstract":"World energy security is sensitive to stable energy environment and geopolitics that depend on inter-regional energy trade strategies. However, this study uses the network connectedness measures of Diebold-Yilmaz to find the trade cooperation/competition preference for non-renewables' security development. To this end, the dynamic asymmetries of weighted spillover effects of natural gas and crude oil trade flow components are analyzed throughout world trade networks before- and after the sharp fall in crude oil prices. The results exhibit that natural gas and crude oil trade networks experience asymmetric- and time-varying behavior in response to transitory- vs. permanent components as well as positive- vs. negative shocks pre-and post- sharp fall in crude oil prices. Specifically, the natural gas and crude oil trade networks show a lesser degree of integration after 2014. Moreover, the natural gas trade network represents more (less) weighted sensitivity to short-term fluctuations (long-term trend) than the crude oil trade network pre-and post- 2014. As the other comparative result, a higher (lower) degree of integration is detected in the crude oil trade network in response to the positive (negative) shocks compared to the natural gas trade network pre-and post- 2014. Therefore, a lower level of cooperation preference among regions is proposed in the natural gas and crude oil trade networks in response to a sharp fall in crude oil prices. Also, decisions about energy conservation, environmental protection, and protection of strategic resources can affect a region's natural gas and crude oil supply and demand security.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446319","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":"Augmented Reality as Environmental Communication Tool","authors":"Barbara Buljat Raymond","doi":"10.32910/ep.74.2.5","DOIUrl":"https://doi.org/10.32910/ep.74.2.5","url":null,"abstract":"Onečišćenje plastikom rastući je globalni problem s negativnim ekološkim, zdravstvenim, ekonomskim i društvenim posljedicama. Iako su glavni uzrok tomu ljudske aktivnosti, motiviranje prookolišnog ponašanja nije jednostavno: komunikacija o ekološkim problemima nailazi na mnogo izazova jer su im uzroci i posljedice uglavnom vremenski i prostorno udaljeni, pa se pojedincima nije lako poistovjetiti s njima. Iako učinkovito, izlaganje ekološkim neprilikama može biti izazovno, skupocjeno ili pak opasno. Alternativno rješenje mogla bi biti tehnologija proširene stvarnosti (eng. Augmented Reality – AR) putem koje pojedinac može virtualno doživjeti neku ekološku štetu. Cilj je ovog istraživanja ispitati ranu prihvaćenost ovakvog načina prookolišne komunikacije među potencijalnim krajnjim korisnicima, pa je u tu svrhu provedeno kvalitativno istraživanje metodom fokus-grupe. Rezultati istraživanja pokazuju da proširena stvarnost ima potencijala da unaprijedi tradicionalne oblike prookolišne komunikacije i bude prihvaćena od potencijalnih krajnjih korisnika. Analiza rezultata također otkriva kako sama svijest o problemu nije dostatna za promjenu ponašanja, već velik utjecaj imaju i izvor informacije (osoba ili institucija koja odašilje poruku), društvene norme (mišljenja bliskih pojedinaca), okolišni propisi (poput cijene i dostupnosti određenih proizvoda) te situacijski faktori (poput sustava odvajanja otpada). Ograničenje ovog istraživanja jest mali uzorak, što je ujedno i kritika ovakvoj metodi prikupljanja podataka. Smjernice za buduća istraživanja uključuju veći uzorak te dodatno kvantitativno istraživanje u svrhu validacije rezultata. Ovo je prva studija o ranoj prihvaćenosti proširene stvarnosti kao sredstva prookolišne komunikacije i motiviranja individualnog „zelenog“ ponašanja, što je ujedno i znanstveni doprinos istraživanja. U radu su dane smjernice za izradu i implementaciju prookolišne komunikacijske strategije.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446454","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":"Does the auditor’s size influence the going concern assesment?","authors":"Suzana Keglević Kozjak, T. Sestanj-Peric","doi":"10.32910/ep.74.1.4","DOIUrl":"https://doi.org/10.32910/ep.74.1.4","url":null,"abstract":"From the beginning of the new millennium, a number of accounting scandals involving audit firms have occurred. The accounting scandals involving well known Big Four audit firms have particularly been echoing in the media, which puts pressure on them and can make them more conservative in their judgements. One of the significant assumptions that auditors must assess is that of going concern of the audited entity. Existing studies from different countries and conducted for different time periods on whether the size of the auditor affects going concern uncertainty statement, do not show unique results, which implies that there are time and location specifics. Since, to the best of our knowledge, there is no such research for Croatia, the purpose of this article is to analyse on a sample of Croatian companies whether there is a significant difference between the propensity of Big Four and non-Big Four auditors to express going concern uncertainty. A sample of large financially troubled, but not bankrupt manufacturing companies, is used. The findings of our study show that there is no significant difference in stating going concern uncertainty between large international audit firms (Big Four) and smaller auditors.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446251","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":"Povezanost profitabilnosti i zaduženosti s razinom objavljenih informacija srednjih i\u0000velikih poduzeća","authors":"Ana Rep, Sanja Sever Mališ, Mateja Brozović","doi":"10.32910/ep.74.4.5","DOIUrl":"https://doi.org/10.32910/ep.74.4.5","url":null,"abstract":"Izvještavanje poduzeća je jedan od glavnih mehanizama korporativnoga upravljanja. Postavlja se pitanje kako obilježja poduzeća utječu na razinu dobrovoljnoga objavljivanja. Cilj rada je istražiti smjer i jakost povezanosti između profitabilnosti i zaduženosti poduzeća te razine i kvalitete dobrovoljno objavljenih informacija. Pregled dosadašnjih istraživanja je pokazao da su istraživači došli do različitih zaključaka o povezanosti između navedenih varijabli. Međutim, može se očekivati da su poduzeća sklonija dobrovoljno objavljivati informacije koje im idu u prilog, odnosno izbjegavati informacije koje im mogu naštetiti. Zato se polazi od pretpostavki da profitabilnija poduzeća objavljuju više dobrovoljnih informacija s namjerom privlačenja investitora, kao i da zaduženija poduzeća objavljuju manje dobrovoljnih informacija. Istraživanje je provedeno na uzorku 40 srednjih i velikih poduzeća registriranih u Republici Hrvatskoj uz primjenu regresijske analize. Zavisna varijabla je indeks dobrovoljnoga objavljivanja, koji se sastoji od 50 stavki i konstruiran je na temelju prethodnih istraživanja uz modifikaciju na temelju analize sadržaja godišnjih izvješća i ostalih javno objavljenih nefinancijskih izvještaja za 2017. godinu. Glavne nezavisne varijable su povrat na kapital i koeficijent zaduženosti, uz koje su uvrštene kontrolne varijable u obliku veličine poduzeća te vrste revizorskoga društva. Rezultati su pokazali da je smjer povezanosti između zavisne varijable i glavnih nezavisnih varijabli u skladu s postavljenim hipotezama. Drugim riječima, uočena je pozitivna povezanost između povrata na kapital i indeksa objavljivanja, odnosno negativna povezanost između koeficijenta zaduženosti i indeksa objavljivanja. Međutim, povezanost nije statistički značajna uz razinu značajnosti od 5 %. Iako nisu prihvaćene istraživačke hipoteze, provedeno istraživanje je pokazalo da poduzeća u Hrvatskoj shvaćaju važnost transparentnoga izvještavanja. Ograničenje istraživanja sastoji se u djelomično subjektivnom pristupu prilikom analize sadržaja izvještaja i izračunavanja indeksa objavljivanja. Prostor za poboljšanje u budućim istraživanjima ogleda se u povećanju uzorka poduzeća i broju nezavisnih varijabli u regresijskom modelu.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"10 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446281","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":"Stavovi prema uvođenju eura u Hrvatskoj","authors":"Željko Požega, Boris Crnković, Andreja Katolik Kovačević","doi":"10.32910/ep.74.4.6","DOIUrl":"https://doi.org/10.32910/ep.74.4.6","url":null,"abstract":"The purpose of the research is to investigate the attitudes towards the adoption of the euro. The research is exploratory and correlational and uses a combination of qualitative and quantitative approaches. The qualitative part of the research, carried out through the thematic analysis of the participants' responses, is aimed at investigating the reasons behind the support or lack of support of the participants towards the adoption of the euro, and the quantitative part, through stepwise regression, identified the best predictors of support for adopting the euro. The research was conducted on a convenient sample of 242 participants. The topics that appeared during the analysis of the perceived negative effects of the introduction of the euro are the financial aspect and negative psychological consequences, while the topics that appeared when analysing the perceived positive effects of the introduction of the euro are the advantages of the single currency (e.g. in financial services, business and economy, lending, loans and related costs, etc.), and living standards (e.g. long-term: increase in purchasing power, convergence of living standards). The best predictors of the participants' attitude towards the introduction of the euro were the perception of whether the introduction of the euro would lower their standard of living, whether they would have difficulty adjusting to the new value of money, and their trust in the European Parliament. The biggest limitations of the research are convenient sampling and the use of thematic analysis on the answers of the participants that were collected in the open-ended questions of the survey questionnaire. For the possibility of wider generalization of the results, it would be necessary to repeat the research on a larger sample, and for a better understanding of the respondents' answers to the open-ended questions, it would be useful to use in-depth interviews. The use of open-ended questions and systematic thematic analysis is a special feature of this research because the results of the analysis enable new insights to be gained and at the same time the creation of a questionnaire and the application of quantitative methodology in order to check the possibility of population generalization of the obtained findings.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69446331","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":"Utječu li učinci primjene koncepta fer vrijednosti i pripadajući odgođeni porezi značajno na financijski položaj i uspješnost?","authors":"Hrvoje Perčević, Marina Ercegović","doi":"10.32910/ep.74.5.5","DOIUrl":"https://doi.org/10.32910/ep.74.5.5","url":null,"abstract":"This paper aims to identify the impact of the effects of the fair value concept application and corresponding deferred taxes on the financial position and performance of the large Croatian companies from the real sector in the period from 2010 to 2019. The impact of the effects of the fair value concept application and corresponding deferred taxes on companies’ financial position and performance is analysed using the descriptive statistical methods and multiple linear regression. Based on the results of regression analysis, it could not be confirmed that the changes in fair value and corresponding deferred taxes have a statistically significant effect on the financial position of the large Croatian companies in the real sector. The results of regression analysis also indicated that the changes in fair value recognized in the income statement have a statistically significant effect on the financial performance of the large Croatian companies from the real sector while the corresponding deferred taxes do not have. Therefore, the results of this research suggest that by applying the concept of fair value, the management of the large Croatian companies in the real sector can significantly affect the financial performance of the company, but not the financial position of the company. Furthermore, deferred taxes associated with the effects of the fair value concept application do not significantly affect the financial position and performance of the large Croatian companies from the real sector.","PeriodicalId":53985,"journal":{"name":"Ekonomski Pregled","volume":"26 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":"135263951","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}