Економски факултет Пале [Научни радови] / Faculty of Economics Pale [Scientific papers]
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- СтавкаThe Importance of Establishing Financial Valuation of Fixed Assets in Public Companies whose Founders Are Local Self-Government Units in the Republic of Serbia(2023) Radovic, Milan; Vitomir, Jelena; Popovic, Slobodan; Stojanovic, AleksandarValuing company's fixed assets is one of the important tasks that top management needs to do in order to be able to make valid management decisions. This paper used data obtained from a representative survey of 170 public companies whose founders are local self-government units, which is about 25 % of such companies in the Republic of Serbia. Unlike the other studies, the authors analyzed fixed assets of a company before and after valuation of total fixed assets. Internal audits’ recommendations and top management’s assessments regarding the valuation of total fixed assets of a company were the reason why this valuation was done. It was concluded that there is a high correlation (p = .00) between the obtained total assessment given by internal auditors and top management regarding the valuation of fixed assets before and after the valuation of total fixed assets of the company.
- СтавкаInstruments for Sustainable Tourism Development in Bosnia and Herzegovina(University of Primorska, Slovenia, 2019) Šarenac, Nemanja; Rebić, Mladen; Bojat, MilicaSustainable tourism development is based on ecological sustainability, ways of using renewable and non-renewable resources, and socio-cultural and economic sustainability. Stakeholders of the tourism sector have an important role in tourism development, in which the public represents one of the critical segments of sustainable tourism development. This paper aims to analyse and determine the most effective way of sustainable tourism development for Bosnia and Herzegovina. Understanding different approaches to tourism development and their inclusion in the process can significantly increase the sustainability of future tourism development. The research was conducted as a population survey on the entire territory of Bosnia and Herzegovina. The sample size was appropriate, based on the total population and included more than 385 respondents of different demographic categories. The main hypothesis of this paper emphasises that citizens’ education about the significance of the concept of sustainable tourism represents a fundamental approach for the further development of tourism in Bosnia and Herzegovina. The analysis of the approach to sustainable tourism development has shown that most respondents consider the reduction of environmental pollution as the most critical instrument for sustainable tourism development in Bosnia and Herzegovina. They also emphasise the importance of providing the active participation of all stakeholders in the creation of tourism products, with a particular emphasis on local governments. In accordance with the obtained research results, it was concluded that the main hypothesis was not confirmed.
- СтавкаRANKING VALUE-CREATING GREEN APPROACH PRACTICES AND CHOOSING IDEAL GREEN MARKETING STRATEGY FOR LOGISTICS COMPANIES(2021) Karamaşa, Çağlar; Ergün, Mustafa; Gülcan, Bayezid; Korucuk, Selçuk; Memiş, Salih; Vojinović, DraganThe deterioration of environmental factors, economic and technological development, the formation of complexity in societies, the rise of complex structures have made the environment and green management practices more important. Especially value-creating green approaches are considered as critical components in both public and private sector applications and defined as indicators of success in terms of sustainability. On the other hand, green marketing strategies are also important practices that have a positive impact on the environment and should be carefully emphasized for the inheritance of nature to future generations. Recently, it has been on the agenda quite a lot and it is understood for all sectors.In this study, it is aimed to determine the criteria for value-creating green approach practices in logistics companies operating in the TR A1 region due to the above mentioned importance and to choose the most ideal green marketing strategy. In solving this problem, Multi Criteria Decision Making (MCDM) methods, which are a complex decision-making method, have been used. According to the results of the research, it was determined that the most important criterion in value creating green approach applications as Environmental Focused Strategic Decisions (C3), and the least important criterion as Environmental Life Cycle Analysis (C2). It has been determined that the most ideal green marketing strategy is Green Innovation (A1). Accordingly the importance of the environmental based strategic decisions is revealed in terms of creating green marketing strategy for companies.
- СтавкаBUSINESS ENVIRONMENT AND COMPETITIVENESS IN BIH AND SERBIA(De Gruyter, 2015) Mićić, Jelena; Šarčević, MarkoBosnia and Herzegovina together with Serbia shows the poor economic performance compared to neighbor countries, while the European average remains a remote and largely unattainable category. The reasons for this unsatisfactory situation are many, and this paper aims to highlight the entrepreneurial aspect of the economic dynamics of these countries compared to the world, European and regional average. We will use comparative, statistical, dynamical and cognitive analysis and synthesis in order to get better insight into the causes of our current situation, as well as recognizing the potential comparative advantages. Through presentation of the BiH and Serbia position in the Reports of the World Economic Forum in relation to the weighted averages of the world, Europe and the region, and further through the analysis of the basic parameters of competitiveness and detailed analysis of business environment indicators we will reach important conclusions about the most important shortcomings and potential advantages of entrepreneurship in BiH and Serbia. These results should be kept in mind while creating future economic measures, and they have considerable usable value for current and future entrepreneurs.
- СтавкаIs the Global Competitiveness Report the right measure of macroeconomic competitiveness*(University of Rijeka, FACULTY OF ECONOMICS, 2016) Djogo, Marko; Stanisic, NenadThe purpose of this paper is to research the effect of abandoning the assumption of long-term time horizon in terms of reliability of the Global Competitiveness Report (GCR) findings. In order to achieve this goal we will compare the GCR findings with the findings of a composite index of competitiveness, named 6 BIC (Basic Indicators of Competitiveness). We have developed this index on the theoretical basis provided by Krugman, Fagerbergs, Scott, Lodge, Aiginger and others. Economists are aware that any theoretical conception, including the GCR, relies on a number of assumptions and postulations. If some of those have been under scrutiny, then the whole construction and its findings would lose their credibility. One of the most significant assumptions rooted in the Global Competitiveness Report is its longevity. In the long-term, the change in productivity level through price competitiveness certainly brings out a change in outcome competitiveness level. However, the effects in short-to-middle term are not certain. Our findings show that there is a whole range of countries whose national competitiveness is either under-estimated by the GCR (for example Russia, Turkey, Estonia, Moldova) or overvalued (Finland, Ireland, Iceland, Portugal, Spain) in short-to-middle term. The basic conclusion from the obtained results of the research is that the GCR does not provide sufficiently good view of the current competitiveness of the countries, and that this indicator needs to be extended also with other competitiveness indicators, such as those selected in our paper.