Danas u eri znanja konkurentsku prednost privrede baziraju na tehnološkom razvoju i inovativnosti, kao i na iskorišćavanju potencijalnih šansi i mogućnosti za čiju je realizaciju neophodno znanje. Stalnim ulaganjem u ljudski kapital povećava se produktivnost, zaposlenost i dobija se direktan izvor inovacija i dugoročne konkurentnosti. Ljudski resursi i njihovo znanje predstavljaju ključ uspeha za privredu i preduzeća, dok nekompetenta radna snaga predstavlja jednu od najznačajnijih kočnica u njihovom poslovanju. Razvoj konkurentnosti na domaćem i inostranom tržištu, postao je imperativ za razvoj savremene privrede. U suštini, znanje predstavlja kapitalizaciju inovacije kroz stvaranje novog proizvoda, usluge, procesa ili oznaka, ali koja nema vrednost i značaja, ako nije komercijalizovana na tržištu. Cilj rada je da ukaže na nivo konkurentnosti privrede Srbije, zanačajne promene koje se dešavaju u tom pravcu i stepen lakoće poslovanja u Srbiji koji treba da doprinese povećanju produktivnosti rada.

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Tendencije u oblikovanju marketing strategije održivog razvoja u budućnosti

Spasojević Branka, Dević Željko, Đelošević Ivana

Статья научная

Preduzeće koje je tržišno orijentisano stalno je u procesu prilagođavanja i zadovoljavanja potreba potrošača, ekonomije i društva. Okruženje je složen i dinamičan sistem, koji uključuje demografske, ekonomske, prirodne, tehnološke, pravno-političke i socio-kulturne faktore, uključujući aktuelna pitanja današnjice, kao što su globalizacija, bezbednost, klimatske promene, energetika, nove tehnologije, znanje, obrazovanje i dr. Ovako složena i dinamična sredina dovodi do diferencijacije poslovnih funkcija u preduzeću. Svaka od tih funkcija ima svoje ciljeve i zadatke, pa tako i marketing ima funkciju da direktno kontaktira sredinu, prilagođava joj se i reaguje na poseban način. Ova tendencija inicira kreiranje marketing strategije kojom će se realizovati interesi ne samo sa aspekta preduzeća već i za društvo u celini u kojem se naglašava koncept održivog razvoja.

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Teoretski aspekt analize primene carinskih stopa kvote i njihov uticaj na trgovinu

Safet Kurtović, Adil Trgo, Nebojša Milanović

Статья научная

Osnovni cilj ovog rada je da ukaže na teoretski aspekat primene carinskih stopa kvote u procesu trgovine. Carinske stope kvote smatraju se veoma važnim instrumentom, koji se koristi još od Urugvajske runde, u okviru sporazuma o poljoprivredi, koji dozvoljava minimalni tržišni pristup i omogućava konvertovanje širokog obima poljoprivrednih necarinskih barijera u carine (tzv. tarifikacija). Razlog primene carinskih stopa kvote od strane većine zemalja je predvidiva i transparentna carina izvoznicima, što ne dovodi do diskriminacije među dobavljačima niti isključuje uvoz proizvoda sa nižim troškovima. Carinske stope kvote takođe osiguravaju mogućnost uvoza iznad carinske stope kvote koja nije bila moguća u okviru klasične ili apsolutne kvote. Na drugoj strani, veoma visoka carinska stopa iznad kvote čini uvoz preterano skupim i ostvareni prihod je jednak nivou uvoza od tradicionalne kvote. Pored toga, u radu je jasno predstavljen model carinske kvote na osnovu koga je objašnjeno funkcionisanje carinskih stopa kvote unutar određenih scenarija.

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Test za monetarne mere Američke centralne banke (FED) - iskustva i pouke u doba koronavirusne krize

Siljković Boris, Dedović Nedeljka, Dedović Mihailo

Статья научная

Koronavirusna kriza iz 2020. godine u SAD je mešavina finansijske i ekonomske krize 1929-33. godine i 2007-09. godine. Rad je prožet stavovima po pitanju koronavirusne krize iz 2020. godine i prethodne finansijske krize iz 2007-09. godine od strane poznatih ekonomista i nobelovaca Jozefa Stigliza i Pola Krugmana i bivših predsednika federalnih rezervi Bena Bernankea, Alena Grinspena i drugih. Federalne rezerve SAD sa relaksiranom monetarnom politikom i u vremenu koronavirusne krize su preuzele staru - novu ulogu kao i mnogo puta do tada. Sadašnje koronavirusne krizne mere monetarne politike u SAD CE doprineti deflaciji s jedne i rastu potrošnje i proizvodnje sa zadrškom s druge strane, najkasnije 2021. godine. Zbog koronavirusne socijalne distance na sceni imamo kriznu ekonomsku distancu privrede SAD, ogromne dugove prema Fed-u na svim nivoima usled emitovanja hartija od vrednosti, obveznica, hipoteka i drugih vidova hartija od vrednosti što je prourokovalo rast aktive vrhunske monetarne ustanove SAD.

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Testovi ranga

Timotijević Marjana

Статья научная

Testovi ranga su najvažniji metodi neparametarske statistike. U uvodnom delu bilo je diskusije o parametarskim i neparametarskim metodama i ustanovljeno je da testovi ranga predstavljaju jedne od najvažnijih neparametarskih metoda. Zatim su u glavnom delu opisani Man Vitnijev U test, Kraskal Volisov test i Frimenov test, koji predstavljaju najpoznatije i najćešće korišćene testove ranga. Objašnjen je postupak testiranja pomoću navedenih testova i kroz primere je pokazana široka primena ovih testova, posebno u medicini, psihologiji, itd.

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The Cultural and economic value of sports events in rural areas: media and legal context

Đorđević V., Jeličić G.

Статья научная

The cultural and economic value of sports events in rural areas represents a multidimensional phenomenon encompassing local development, the preservation of cultural identity, and the strengthening of social cohesion. Research shows that sports manifestations in smaller communities contribute to economic activity through increased tourism spending, support for small and medium-sized enterprises, and the generation of seasonal employment. At the same time, they serve as a means of promoting cultural heritage and the local way of life, thus fostering a sense of belonging and community. The media context plays a crucial role in the visibility and sustainability of these events. Coverage in local and regional media enables better positioning of rural municipalities on the cultural and tourist map of the country and increases the potential to attract sponsors and investors. On the other hand, the legal framework governing the organization of sports events in rural areas must align with the principles of transparency, safety, and responsibility in order to ensure long-term benefits for the local community. Given all the above, an intersectoral approach is needed-one that integrates sports policy, cultural development, media strategy, and legal regulation. Only through such coordination can the full potential of sports events as a tool for integrated rural development be realized.

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The concept of artificial intelligence and its scope in economic development

Đorđević S., Popović A., Sretenović V.

Статья научная

The enormous growth and development of technology, especially since the beginning of the 21st century, has led to an increase in the amount of information we are surrounded by. Thanks to this fact, the basis for ac-tion and accelerated development of programs based on artificial intelli-gence concepts was created. The mentioned programs base their work on the automated processing, collection and systematization of data without the participation of human activity in these processes, that is, without the use of human intelligence. Due to the speed and efficiency of such a way of manipulating a large amount of data, the concept of artificial intelligence introduces numerous changes and totally changes the way numerous social areas function. The subject of the author's interest will be pointing out the very importance and way of functioning of the concept of artificial intelli-gence, pointing out the advantages and disadvantages of that concept, and all through looking at its impact on economic development.

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The cycle of money with and without the escaped savings

Challoumis Constantinos

Статья научная

The escaped savings are critical for the cycle of money, as express the amount of money which leak from an economy and not return back to make more economic cycles.This paper is about the comparison of the cycle of money including the escaping savings and without the escaping saving. Then, it is plausible to extract the appropriate conclusions about the utility of savings in an economy when there the savings return to the market for investments and for consumption and when these savings are omitted and lost from the market for a long term period. For the purposes of this analysis is used the Q.E. method and the R.B.Q. model.

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The economic effects of Serbian neutrality in the Ukrainian crisis: risks and bebefits

Stanojević N.

Статья научная

The article explores and evaluates the dangers, advantages, opportunities, and risks for the Serbian economy stemming from its neutral stance in the Ukrainian crisis. Methods employed include content analysis of documents and official announcements, statistical description, analysis, and comparison of data. The research revealed an anticipated uptick in Serbia’s trade with Russia, attributed to its lower energy prices. This led to increased production in various sectors, such as machinery, motor vehicles, and the electrical industry. Contrary to expectations, trade with the EU not only increased but also improved structurally, particularly in higher-value goods exports. Recommendations advocate for internal resource investment in EU-threatened industrial sectors, specifically in bolstering production of products witnessing export growth.

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The efficiency of public expenditure and economic growth in the countries of the Western Balkans

Prole Ljiljana, Petković Dragana

Статья научная

The countries of the Western Balkans are facing a number of challenges. One of the most acute ones, certainly, is improving the efficiency of public expenditure. Having this in mind, the main research objective of the paper is to present the interdependence between public expenditure and economic growth in the Western Balkans. In addition, the analysis is focused on the efficiency of public expenditure in the group of the above-stated countries, as well as the relationship between the size of public expenditure and its efficiency in these countries. Data from the International Monetary Fund, the World Bank and the World Economic Forum were used for the analysis. The results reveal that this interdependence in the countries of the Western Balkans, in addition to different intensity, has a different direction.

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The future of the dollar as a world reserve currency in new international circumstances

Mirović Ivan, Petrović Vesna

Статья научная

The US dollar is the world's reserve currency, and it is also the currency most often used for trade and other international transactions. Due to the current geopolitical, economic and monetary developments, it is evident that a large number of countries are looking for ways to move away from the dominance of the dollar, as the leading world currency. The risk of de-dollarization has increased recently, partly due to the current Russian-Ukrainian crisis, as well as American economic sanctions against certain countries, and partly due to the growing role of the BRICS countries in the world economy. This paper argues and proves the hypothesis that the dollar as the world's reserve currency and the international monetary system are two sides of the same coin, that a complete loss of confidence in the dollar leads to the collapse of the global monetary system and vice versa, as well as that the destruction of the monetary system would lead to the disappearance of the dollar. The paper elaborates on dollar as a reserve world currency, theories of money, the dollar as a debt, deficits and monetary equivalents, the dollar and free markets, the IMF as a world bank and the SDR as a world money, the demand for gold as an indicator of distrust in the dollar, new global players and the world reserve currency, BRICS expansion and de-dollarization, and it is finalised with concluding remarks.

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The importance of communication for business success of companies in the conditions of globalization

Đelošević Ivana, Spasojević Branka

Статья научная

Globalization is a social phenomenon with broad implications. It changes the appearance of the world, and also the way we look at the world. It leads us, whether we like it or not, to live more radically, faster, more openly and to constantly adapt to the changing environment. Achieving the superior business performance in the global environment is related to respecting and adapting to new challenges and trends. It is quite clear and certain that it depends to some extent on good communication and negotiating skills whether the company will achieve business growth. Numerous activities in the modern business system are based exclusively on good communication, where the parties involved in the communication process must know the business skills, market, desires and style of behavior. Business cooperation begins and ends with communication. It is the basis for the growth and development of the company.

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The importance of ethics in accounting and auditing professions in Serbia

Trklja R., Dašić B., Radović A.

Статья научная

In recent times, the concept of business ethics has been getting increasing importance in modern market economies as the result of the large number of detected unethical business activities. Accounting and auditing are the professions of extremely high ethical sensitivity. In order to be able to produce reliable, high-quality financial statements and to maintain both their professional and personal integrity, accountants and auditors have to resist the pressure put upon them by the market and by their clients. Ethical and professional conduct of accountants and auditors is significant for estimating their credibility and quality of their work. The subject of this paper is the need for constant improvement of competences and skills which accountants and auditors must have in order to satisfy increasingly challenging requirements of modern environment. With reference to that, the paper presents the concept of professional ethics, accounting and auditing professions as well as the Code of Ethics in Accounting and Auditing Professions.

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The importance of management in developing city tourism in Serbia

Milačić D.

Статья научная

Tourism today plays an increasingly important role in the eco-nomy, and its further growth depends on the coordinated development and adaptation of the tourist product to modern market trends, where different forms of tourism of special interest are gaining more and more importance. City tourism is one of the special forms of tourism that offers this branch of the Serbian economy a long-term competitive advantage. The main strength of the city's tourist destination is the attraction complexes, which have two functions - to attract the guest and fulfill his expectations. The potential of this demand can be fully utilized by a planned and coordinated approach to the development of this tourist product. The development of urban tourism will also mean a better place for residents to live, and economic benefits for the entire community will be brought not only by higher tourist demand, but also by increased consumption of the local population stimulated by a more attractive place to live created by the development of tourist facilities. Despite numerous attractions and values, Serbian tourist products have not been properly marketed, adequately developed, nor presented and commer-cialized on the international tourist market. Serbia must significantly raise the competitiveness and attractiveness of tourist products through res-pectable world experiences and its own innovations, relying on those pro-ducts and business sectors in tourism that have a global perspective and where Serbia can build global competitiveness.

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The importance of organizational culture for humanitarian operations

Milošević Nikola, Mišić Milan, Matić Nemanja

Статья научная

The humanitarian setting poses a number of challenges to organizations, so it is important to respond in an adequate way. Organizational culture is a significant factor in organizational performance and can be a deciding factor between success and failure. Every organization has its own unique culture, whether management is aware of it or not. In order to perform in the most efficient way and to be able to carry the strategy into effect properly, humanitarian organizations need an adequate and strong organizational culture. Then, to strengthen the team's sense of purpose and help it move in a unified direction humanitarian principles and standards are developed. For the development of the organization timely establishment of value systems and patterns of behavior is very important. Organizational culture is important for internal structure as well as for external bonds among participants.

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The influence of intellectual capital on the performance of small and medium it enterprises

Radivojević Nikola, Dević Željko, Savić Marko

Статья научная

This paper examines the impact of intellectual capital on the performance of small and medium IT companies operating in the Republic of Serbia. The research was conducted on the example of 112 IT companies, using panel data analysis, in such a way that the data was collected from the balance sheet and success of IT companies for the period from 2013 to 2020. The primary goal of the research is to determine the importance and impact of intellectual capital on the performance of IT companies, since this is a sector based on the 5th industrial revolution. An additional goal of the research is to answer the question of which element of intellectual capital has the greatest impact on the success of small and medium IT companies in the Republic of Serbia. The results of the research indicate that intellectual capital has an impact on the business performance of IT companies in human and engaged capital. Research has found that structural capital has a negative impact on business performance.

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The legal relations in documentary letter of credit transaction

Savić K.

Статья научная

In this paper we will analyze the legal relations inherent in the letter of credit transaction, a crucial financial instrument in international trade. Letter of credit, regulated primarily by the Uniform Customs and Practice for Documentary Credits (UCP) provide security for both buyers and sellers by ensuring payment upon the presentation of stipulated documents. This research contributes to a deeper understanding of the complex legal relations and the roles of main parties involved, uncluding the buyer, seller, issuing bank and confirming bank, and analyzes their rights and obligations under the UCP.

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The role and position of the tax balance in the financial reporting system

Milojević I., Milanović A.

Статья научная

To understand the essence of the tax balance, one must start with the functions of a company within the economy of a country in general. The state demands financial resources from companies based on the profit earned, so each company is interested in minimizing the profit it achieves in the market in order to reduce the tax base upon which the state claims resources. Since the tax balance is a report that shows the amount of taxable profit, i.e., the tax base, the state is interested in its most accurate definition. It is also necessary to present the importance of understanding the tax balance in a way that is acceptable to the company's management, especially in economies that are in development, like ours. The paper presents the position of the tax balance within the financial system, the role, and place of the tax balance in the family of other financial statements. It particularly highlights the role of the risks that arise when preparing and controlling the tax balance, as well as the dependence of the tax balance on the form and structure of the company.

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Transformation of investment funds in the Republic of Srpska

Starčević Vitomir

Статья научная

In the process of transformation of the socialist system, the need was imposed for the development of a market way of doing business following the example of the economies of market developed countries. In this context, the Republic of Srpska is pursuing an economic transition to enable the establishment of a marketorganized economy. Privatization of state capital in companies is an indispensable precondition for the implementation of this goal. This would enable the establishment of a market economy and an open and liquid capital market. To achieve this, the key task is to establish an efficient financial system that is the most important part of the overall economic system. This imposes the need for the presence of well-trained financial institutions to operate in the newly emerging market conditions. Therefore, in the Republic of Srpska, attention is paid to the transformation of already existing financial institutions and the formation and transformation of new ones, such as investment funds. The formation and transformation of investment funds is of great importance in supporting the market economy. Consequently, the research in this article is focused on the chronological presentation of the transformation of investment funds in the Republic of Srpska and their operations in order to see to what extent they have influenced or not the development of corporate management and capital markets.

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Transnacionalne kompanije kao nosioci stranih direktnih investicija

Boban Dašić

Статья научная

Cilj ovog rada je da se ukaže na značaj TNK koje putem SDI podstiču proces transnacionalizacije kao najizraženiji proces u svetskoj privredi i svetskim zbivanjima. Imajući u vidu činjenicu da je privreda Srbije suočena sa simboličnim nivoom domaće štednje, visokom zaduženošću domaće privrede i sa nedostatkom kapitala kao najvažnijim problemom ekonomskog razvoja, bez kog se ne mogu rešiti ključni razvojni problemi, jedini oblik međunarodnog kretanja kapitala koji može otkloniti navedene nedostatke i pokrenuti posrnulu domaću privredu jesu SDI koje sprovode TNK. Problematika stvaranja što povoljnijeg poslovnog okruženja, atraktivnijeg investicionog ambijenta tj. povoljne investicione klime, treba da bude jedna od najvažnijih preokupacija svih subjektivnih snaga svake zemlje.

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