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DID COVID-19 INCREASE THE RISK OF INTERNAL AUDITING? COVID-19是否增加了内部审计的风险?
Ekonomska revija Pub Date : 2023-05-30 DOI: 10.51558/2303-680x.2022.20.2.79
{"title":"DID COVID-19 INCREASE THE RISK OF INTERNAL AUDITING?","authors":"","doi":"10.51558/2303-680x.2022.20.2.79","DOIUrl":"https://doi.org/10.51558/2303-680x.2022.20.2.79","url":null,"abstract":"For about three years now, the COVID-19 pandemic has kept the global economy on tenterhooks. Although the pandemic has now been declared \"over\", the consequences of this mega-example of disruptive developments are still being felt everywhere, also regarding the work of Internal Audit. In particular, the spatial and personnel distance from operational activities due to lockdown and home office raise the question of whether these serious changes in the audit environment have possibly also changed the audit risk. This paper attempts to address this question using the Audit Risk Model (ARM) and a survey of audit experts to operationalize a comparison of audit risk before and after COVID-19. The results suggest that the pandemic has significantly changed the audit environment and, moreover, is expected to increase audit risk. As a result, Internal Audit needs to react promptly to adapt its effectiveness to the increased requirements and thus be able to fulfill its responsibility as a \"third line\" of corporate governance in the future.","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135643077","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
PREDICTION OF TELECOM SERVICES CONSUMERS CHURN BY USING MACHINE LEARNING ALGORITHMS 利用机器学习算法预测电信服务消费者流失
Ekonomska revija Pub Date : 2023-05-30 DOI: 10.51558/2303-680x.2022.20.2.53
{"title":"PREDICTION OF TELECOM SERVICES CONSUMERS CHURN BY USING MACHINE LEARNING ALGORITHMS","authors":"","doi":"10.51558/2303-680x.2022.20.2.53","DOIUrl":"https://doi.org/10.51558/2303-680x.2022.20.2.53","url":null,"abstract":"Machine learning, or as it is also called automated learning, is a special subfield of scientific information technologies. The name \"machine learning\" refers to the automated detection of meaningful patterns in large data sets. Machine learning is gaining importance in many different areas of the economy. One of those areas is the prediction and prevention of consumer churn. There are two basic types of consumer churn, complete churn and partial churn. Machine learning is used to determine the most significant characteristics that play a role in the churn/retention of consumers, and with the help of machine learning it is possible to establish the probability of churn for each individual consumer. Some of the most commonly used machine learning algorithms for this issue are Logistic Regression, Gaussian Naive Bayes, Bernoulli Naive Bayes, Decision Tree, and Random Forest.","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135692859","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
PERFORMANCE BUDGETING IN THE SOUTH-EAST EUROPE COUNTRIES: A COMPARATIVE STUDY ON PRESENT STATE AND FUTURE PERSPECTIVES 东南欧国家的绩效预算:现状和未来前景的比较研究
Ekonomska revija Pub Date : 2023-05-30 DOI: 10.51558/2303-680x.2022.20.2.23
{"title":"PERFORMANCE BUDGETING IN THE SOUTH-EAST EUROPE COUNTRIES: A COMPARATIVE STUDY ON PRESENT STATE AND FUTURE PERSPECTIVES","authors":"","doi":"10.51558/2303-680x.2022.20.2.23","DOIUrl":"https://doi.org/10.51558/2303-680x.2022.20.2.23","url":null,"abstract":"Adoption of any budget is perhaps the most important and time-consuming activity of any government. As a modern tool for linking strategic planning and budgeting, performance budgeting is conditio sine qua non for implementation of modern multi-annual budgeting system. Performance budgeting was first introduced in the United States and today different models are used in practice. The aim of this research is to investigate the state of implementation of performance budgeting reform(s) in the South East Europe (SEE) countries, namely Albania, Kosovo, Montenegro, North Macedonia, Serbia, Bosnia and Herzegovina, Bulgaria, Croatia, Moldova, Romania, Greece, Slovenia, and Turkey and their struggle to implement performance budgeting reform. The United States, Australia and the European Union are the examples of developed countries implementing performance-based budgeting and their experience can be helpful to SEE countries in their efforts to establish working performance budgeting system. In this research, the focus is on answering questions about presence and elements of national performance framework, UN Sustainable Development Goals, performance budgeting framework and characteristics, and authority for the design and implementation of performance budgeting system. Based on the research results, the authors provide recommendations for better implementation of performance budgeting in selected countries.","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135691306","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
PERCEPTION OF MANAGEMENT INNOVATION AS A KEY FACTOR IN ACHIEVING COMPETITIVE ADVANTAGE IN COMPANIES IN BOSNIA AND HERZEGOVINA 认识到管理创新是波斯尼亚和黑塞哥维那公司取得竞争优势的关键因素
Ekonomska revija Pub Date : 2023-05-30 DOI: 10.51558/2303-680x.2022.20.2.15
{"title":"PERCEPTION OF MANAGEMENT INNOVATION AS A KEY FACTOR IN ACHIEVING COMPETITIVE ADVANTAGE IN COMPANIES IN BOSNIA AND HERZEGOVINA","authors":"","doi":"10.51558/2303-680x.2022.20.2.15","DOIUrl":"https://doi.org/10.51558/2303-680x.2022.20.2.15","url":null,"abstract":"Every company strives to achieve competitive advantage, which is why managers constantly seek new ways of reaching that goal. One of the best ways to gain competitive advantage is through innovation. In theory, innovation can be classified in numerous ways. Some of them include management innovation, which can simply be defined as the process of innovating what managers do. Despite the power of management innovation to propel a company to the level of excellence no other company can compete with, this research has showed that managers in Bosnia and Herzegovina (BiH) are not fully aware of its importance.","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135478953","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
LONG-RUN AND SHORT-RUN CAUSALITY BETWEEN STOCK PRICE INDICES AND MACROECONOMIC VARIABLES: EVIDENCE OF PANEL VECM ANALYSIS FROM BOSNIA AND HERZEGOVINA, CROATIA, NORTH MACEDONIA AND SERBIA 股票价格指数与宏观经济变量之间的长期和短期因果关系:来自波斯尼亚和黑塞哥维那、克罗地亚、北马其顿和塞尔维亚的面板vecm分析证据
Ekonomska revija Pub Date : 2023-05-30 DOI: 10.51558/2303-680x.2022.20.2.3
{"title":"LONG-RUN AND SHORT-RUN CAUSALITY BETWEEN STOCK PRICE INDICES AND MACROECONOMIC VARIABLES: EVIDENCE OF PANEL VECM ANALYSIS FROM BOSNIA AND HERZEGOVINA, CROATIA, NORTH MACEDONIA AND SERBIA","authors":"","doi":"10.51558/2303-680x.2022.20.2.3","DOIUrl":"https://doi.org/10.51558/2303-680x.2022.20.2.3","url":null,"abstract":"The purpose of this paper is to identify the long-run and short-run relationship between the values of the Macedonian Stock Exchange Index composed of 10 most liquid listed stocks (MBI10), the Zagreb Stock Exchange Index (CROBEX) composed of the most liquid listed stocks, the Sarajevo Stock Exchange Index (SASX-10) composed of 10 most liquid listed stocks and the Belgrade Stock Exchange Index composed of 15 most liquid listed stocks (BELEX 15) and the selected macroeconomic variables. In order to identify the macroeconomic variables that affect the values of the selected stock indices, the analytical-synthetic method and the statistical method are applied. The statistical method uses econometric models for data analysis and interpretation and includes the application of the following econometric tools: Panel unit root test, Fisher -Johansen cointegration test, application of the panel vector error correction model (PVECM) and the Wald test statistics. The results of PVECM between the values of the selected stock indices and independent variables such as industrial production index 2015=100, average monthly gross wages, shows existence of conditionality or causal relationship on the long-run, when independent variable Harmonized Index of Consumer Prices (HICP) according to the COICOP classification 2015=100 is exluded from the model. By applying PVECM, it can be concluded that there is a long run causality running from independent variable to dependent variable, meaning that between the values of the selected stock indices and industrial production and average gross wages there is speed of adjustment towards long run equilibrium.","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"312 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135691481","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
SUSTAINABLE HUMAN RESOURCE MANAGEMENT RELATIONSHIP WITH THE HUMAN RESOURCE RISK REDUCTION 可持续的人力资源管理关系，降低人力资源风险
Ekonomska revija Pub Date : 2023-05-30 DOI: 10.51558/2303-680x.2022.20.2.65
{"title":"SUSTAINABLE HUMAN RESOURCE MANAGEMENT RELATIONSHIP WITH THE HUMAN RESOURCE RISK REDUCTION","authors":"","doi":"10.51558/2303-680x.2022.20.2.65","DOIUrl":"https://doi.org/10.51558/2303-680x.2022.20.2.65","url":null,"abstract":"Being exposed to tempestuous transformations and complexities in environment, contemporary enterprises are characterized by grand extent of suspense, unsteadiness and changeability. Increased number of risks, especially with regard to managing human resources, do not cause only temporarily troubles for standard business activities, but can be much more devastating – calling into question company's survival. The true objective of this paper was to discover if shaping human resource management in a sustainable manner (with long- term perspective) leads to human resource risk reduction. Grounded on the collected data by 65 human resource managers, hierarchical regression approach was employed as the analysis technique. The research outcomes disclosed that sustainable human resource management has a significant and positive relationship with human resource risks reduction. Multitude contributions were made by this study – initially, it validated of the sustainable human resource management research instrument; secondly, it upgraded the literature on sustainable human resource management and human resource risks; and finally, it empirically proved that there is a positive and significant relationship between sustainable human resource management and human resource risks reduction.","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135643084","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
THE DETERMINANTS OF CURRENCY EUROIZATION IN THE BALKANS 巴尔干地区货币欧元化的决定因素
Ekonomska revija Pub Date : 2023-05-30 DOI: 10.51558/2303-680x.2022.20.2.41
{"title":"THE DETERMINANTS OF CURRENCY EUROIZATION IN THE BALKANS","authors":"","doi":"10.51558/2303-680x.2022.20.2.41","DOIUrl":"https://doi.org/10.51558/2303-680x.2022.20.2.41","url":null,"abstract":"The study aims to explore the euroization phenomenon in the Balkans, or more precisely, the main determinants of currency euroization in the selected seven Balkan countries (Albania, Bosnia and Herzegovina, Bulgaria, Croatia, North Macedonia, Romania, and Serbia) between 2000 and 2019. Currency euroization is proxied by two variables: foreign currency deposits and foreign currency denominated liabilities to total liabilities. This study has altogether showed that the rates of deposit and liabilities euroization had stayed persistent over a period of 20 years, with very small variations, even during the period of the 2008 crisis and its aftermath. The results of panel data analysis have showed that deposit euroization is influenced by consumer price index, real interest rate and trade openness. For liability euroization, trade openness and real effective exchange rate have proved to be statically significant variables, but with negative and positive effect respectively.","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135643080","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
[Migration of population and economic development]. [人口迁移与经济发展]。
Ekonomska revija Pub Date : 1976-01-01
K Miljovski
{"title":"[Migration of population and economic development].","authors":"K Miljovski","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"27 1-2","pages":"105-16"},"PeriodicalIF":0.0,"publicationDate":"1976-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22010529","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
[Determinants of migratory processes in Yugoslavia]. [南斯拉夫境内移徙过程的决定因素]。
Ekonomska revija Pub Date : 1976-01-01
D Vogelnik, N Ferlingoj
{"title":"[Determinants of migratory processes in Yugoslavia].","authors":"D Vogelnik, N Ferlingoj","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":84644,"journal":{"name":"Ekonomska revija","volume":"27 1-2","pages":"173-92"},"PeriodicalIF":0.0,"publicationDate":"1976-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22010530","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
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