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Akademija strukovnih studija Kosovsko Metohijska
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Ekonomski signali

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NOVI BROJ

    Ekonomski signali
    Vol. 16, Broj 2, Decembar 2021

REČ UREDNIKA

  • dr Boris Siljković, Glavni i odgovorni urednik

    Ekonomski signali, 2021, 16(2), i - v

  • U momentima nastanka ovog broja prisutna je tendencija spljašnjavanja pandemijske zdravstvene krize KOVID 19, krajem 2021. godine i početak duboke ekonomske krize koja već ima svoje obrise koju prati početak pretnje izbijanja rata između Ukrajine i Rusije, koji je potencijal za sukob globalnih razmera na svetskom nivou. Sve ovo će imati ogromne posledice i izazvati dugoročne ekonomske posledice na skoro sve ekonomije u svetu. U tim okolnostima pred nama je devet radova predviđenih za ovaj broj poslovnog magazima Ekonomski signali.

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    Prvi rad u novom broju poslovnog magazina "Ekonomski signali", autora Ivane Đelošević i Branke Spasojević pod nazivom "The Importance of Communication for Business Success of Companies in the Conditions of Globalization" predstavlja globalizaciju kao društveni fenomen koji ima široke implikacije. Navodi nas, hteli mi to ili ne da živimo radikalnije, brže, otvorenije i da se stalno prilagođavamo okruženju koje se menja. Sasvim je jasno i sigurno da od dobre komunikacije i pregovaračkih sposobnosti zavisi donekle da li će preduzeće ostvariti poslovni rast. Brojne delatnosti u savremenom poslovnom sistemu isključivo se zasnivaju na dobroj komunikaciji, gde strane koje učestvuju u komunikacionom procesu moraju poznavati poslovne sposobnosti, tržište, želje i stil ponašanja. Sa komunikacijom započinje i završava se poslovna saradnja. Ona je osnova za rast i razvoj preduzeća.

    Drugi rad, autora Jelene Lukić Nikolić, Milana Brkljača i Vladimira Mirkovića koji nosi naziv "Engaged Employees as Leaders in Workplace Innovation", postavlja inovacije kao ključ za dugoročni opstanak, rast i razvoj bilo koje organizacije. Iz tog razloga, sve organizacije nastoje da imaju što veći broj uspešnih inovacija koje posledično donose pozitivne efekte u celoj ekonomiji. U ovom radu je ukazano na značaj i ulogu angažovanih zaposlenih koji u organizacijama preuzimaju lidersku ulogu u inovacijama. Angažovani zaposleni daju svoj maksimum tokom obavljanja radnih zadataka, nastoje da saradnjom i razmenom znanja sa članovima tima osmisle nove, bolje načine za obavljanje određenih aktivnosti i trude se da unaprede poslovanje cele organizacije. Svojim entuzijazmom, upornošću, istrajnošću i iskrenom željom da daju doprinos u poslovanju organizacije, angažovani zaposleni predstavljaju značajan izvor za kreativnost i inovacije na radnom mestu. Na organizacionom nivou, značajnu ulogu u procesu inovacija imaju predlozi angažovanih zaposlenih koji istinski vole svoj posao, organizaciju u kojoj rade i imaju želju da se posvete dodatnim inovativnim aktivnostima koje im nisu u opisu posla.

    Treći rad, autora Svetolika Kostadinovića, Ivana Kostadinovića i Danijele Krasić pod naslovom "Brand and Legal Protection as a Prerequisite for Successful Business", predstavljen je kroz označavanje proizvoda koje se sprovodi od kada postoji tržište, a dve glavne funkcije od samog početka bile su da pokaže poreklo proizvoda i garantuje kvalitet. Žig ili simbol služi za zaštitu proizvođača i potrošača od mogućih lažnih zamena, kao znak razlikovanja od istih ili sličnih proizvoda i garancija je kvaliteta. Tehnologije nam nesumnjivo donose brojna pobolјšanja. Međutim, brojne studije pokazuju da je digitalna piraterija i šteta koju ona čini ekonomijama mnogih zemalјa veoma velika. Procenjuje se da se svake godine širom sveta prijavi skoro milion žrtava, odnosno 12 žrtava u sekundi, što govori o ozbilјnosti problema i potrebi da se počinioci procesuiraju. Zloupotrebe su masovne, a instrumenti su internet, globalne društvene i računarske mreže, piraterija, falsifikovani brendovi, zloupotreba bankovnih platnih kartica i mnogi drugi. Postoji mnogo načina za borbu protiv visokotehnološkog kriminala i piraterije, a u toj borbi su angažovani vrhunski stručnjaci iz oblasti IT-a i računarstva, specijalni timovi i zakonodavstvo.

    Četvrti rad, autora Vladimira Mitrovića, Željka Devića i Ivane Mitrović koji nosi naziv "Social Capital of Clusters in the Function of Raising Competitiveness of Small and Medium Sized Enterprises", predstavljen kroz socijalni kapital odnosno kolektivnu ili individualnu vrednost dobijenu iz povezanosti u određenim grupama ili mrežama. Klasteri su sistem povezanih preduzeća i institucija koje zajedničkim delovanjem obezbeđuju sinergetski efekat. Shodno tome, jedan od vrlo popularnih načina organizovanja i jačanja uloge malih i srednjih preduzeća jeste njihovo povezivanje u klastere i građenje konkurentske prednosti ekonomije na toj osnovi. Danas brojne organizacije sve izraženije nastoje da izmene svoj odnos prema socijalnom kapitalu i usmere značajan deo aktivnosti prema njegovom kvalitetnom upravljanju. Cilj ovog rada je da se sagledaju socijalni procesi u klasterima Srbije i ukaže kako pristupanje klasteru znači ulazak u specifičnu mrežu odnosa koja u sebi može da krije bogat socijalni kapital. U tom smislu, biće ukazano na značaj prepoznavanja socijalnog kapitala u klasterima od strane malih i srednjih preduzeća s obzirom da odnosi neformalnih i formalnih veza u mrežama imaju stratešku važnost za unapređenje performansi MSP, koje zbog ograničenih resursa nisu u mogućnosti da bez ovih mreža brže tržišno napreduju.

    Peti rad, autora Tanje Janačković i Maše Georgijev pod nazivom "Comparative Analysis of the Significant Positions of Financial Statements on the Example of Raiffeisen Bank in the Republic of Serbia and in the Republic of Croatia", prati poslovanje savremenih kompanija i živote pojedinaca koji su neraskidivo povezani sa bankama i njihovim operacijama. Preduzeće je upućeno prema banci za finansijske transakcije i ona predstavlja najčešći izvor finansiranja osnivanja i razvoja preduzeća od trenutka kreiranja poslovne ideje i nastojanja da se ona realizuje. U fokusu rada je komparativna analiza značajnih stavki bilansa stanja i bilansa uspeha, na primeru Raiffeisen banke u Republici Srbiji i Republici Hrvatskoj. Cilj rada je da se uporednim pregledom važnih finansijskih pozicija, ukaže na značajne trendove u poslovanju ovih banaka.

    Šesti rad, autora Danijele Pavlović, Miloša Pavlovića i Vladimira Grdinića pod nazivom "Overview of Individual Models of Companies Performance Reporting - Business Performances Reporting", u centar svoje analize stavlja finansijske izveštaje koji su godinama bili ključni instrumenti procesa finansijskog izveštavanja i način na koji kompanije komuniciraju, pre svega sa spoljnim, ali i internim korisnicima. Međutim, savremeni uslovi poslovanja nametnuli su potrebu ne samo za prilagođavanjem procesa koji se odnose na upravljanje i poslovanje, već i procesa finansijskog izveštavanja, što dovodi do poslovnih izveštaja. Cilj ovog rada je da ukaže na potrebu izveštavanja o svim poslovnim performansama preduzeća, a ne samo finansijskim, kao i da ukaže na moguća rešenja u vidu određenih konceptualnih okvira. Predmet ovog rada su različiti oblici izveštavanja o poslovnim performansama preduzeća. Subjekat istraživanja su preduzeća i njihove performanse.

    Sedmi rad, Nikole Pavlovića, Marka Savića i Miloša Milanovića pod nazivom, "Digital Marketing an Efficient Means of Promotion", predstavljen je kroz brojne načine promocije organizacije online, na osnovu Optimizely.com, e-mail, pop-up reklame, društvene mreže, pretraživačke mašine, Google AdWords, i druge forme Internet marketinga sa primerima. Tradicionalni marketing je usresređen na promovisanje kompanije korišćenjem fizičkih flajera, bilborda, televizije, radija, dok digitalni marketing stavlja fokus na promovisanje kompanije putem Interneta. Sa druge strane web marketing pruža mnogo više promotivnih mogućnosti. Svrha ovog istraživanja je da utvrdi značaj, primenu i efikasnost digitalnog marketinga u današnjem okruženju. Pored ovoga, cilj je da identifikuje najefikasniji metod digitalne promocije u Srbiji.

    Osmi rad, autora Vitomira Starčevića pod nazivom "Transformation of Investment Funds in the Republic of Srpska" je posvećen procesu transformisanja već postojećih finansijskih institucija i formiranju i transformisanju novih kao što su investicioni fondovi. Formiranje i transformisanje investicionih fondova je od velike važnosti u podršci tržišnom načinu privređivanja. Zato je istraživanje u radu fokusirano na hronološko predstavljanje transformacije investicionih fondova u Republici Srpskoj i njihovog poslovanja kako bi se sagledalo u kojoj meri su uticali, ili ne, na razvijanje korporativnog upravljanja i tržišta kapitala.

    I na kraju deveti rad, autora Radmile Trklje, Milana Trklje i Bobana Dašića pod nazivom "Digital Assets - Creation and Accounting Records" inspirisan je dešavanjima koja su se dogodila krajem prošle godine kada je stupio na snagu Zakon o digitalnoj imovini (nadalje: Zakon), čija je primena odložena 6 meseci, odnosno započela je 31.06.2021. god. U međuvremenu su Narodna banka Srbije i Komisija za hartije od vrednosti (kao dva glavna regulatorna organa utvrđena Zakonom) usvojile 19 podzakonskih akata u formi odluka i pravilnika. S tim u vezi, Ministarstvo finansija usvojilo je dopune Zakona o porezu na dobit pravnih lica i Zakona o porezu na dohodak građana u vezi sa oporezivanjem transakcija digitalnom imovinom. Ovo pitanje osim regulisanja pravnog okvira i oporezivanja nameće i rešavanje načina računovodstvenog evidentiranja, odnosno priznavanja i odmeravanja digitalne imovine - što je tema ovog rada.

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    Posle ovoliko velikog broj radova i velike zainteresovanosti autora iz zemlje i inostranstva publikovanih isključivo na engleskom jeziku poslednjeg broja poslovnog magazina "Ekonomski signali", koji je pred nama, odlikuju profesionalno pripremljeni radovi čiji međunarodni značaj i tematika od prakse do teorije kojom se radovi bave stiče se utisak da časopis polako dobija obrise istaknutog nacionalnog časopisa. Sve ovo pokazuje da kako živimo u turbulentnijim vremenima na području globalnih potresa u ekonomiji, zainteresovanost ekonomista za sučeljavanje mišljenja i rešavanje problema biće sve intenzivnija. I u svetlu novog pored ostalog i ekonomskog rata kao posledice ratnih dešavanja u Ukrajini, sve više smo svedoci termina kao što su globalne posledice siromaštva, vapajem za globalnim sistemom plaćanja, izopštenje ekonomija, farbanje ekonomske demokratije i sl., verovatno će doprineti daljim istraživanjima i na ove teme u narednom broju poslovnog magazina "Ekonomski signali"

    Pregledni rad / Review article

  • THE IMPORTANCE OF COMMUNICATION FOR BUSINESS SUCCESS OF COMPANIES IN THE CONDITIONS OF GLOBALIZATION

    Ivana Đelošević, Branka Spasojević

    Ekonomski signali, 2021, 16(2), 001 - 010

  • Abstract. 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.

    Keywords: communication, enterprise, globalization, information, message, employer.

    JEL: M310, M370

  • ENGAGED EMPLOYEES AS LEADERS IN WORKPLACE INNOVATION

    Jelena Lukić Nikolić, Milan Brkljač, Vladimir Mirković

    Ekonomski signali, 2021, 16(2), 011 - 022

  • Abstract: Innovations are the key to the long-term survival, growth, and development of any organization. For that reason, all organizations strive to have as much as possible successful innovations that consequently bring many positive effects to the entire economy. This paper points out the importance and role of engaged employees who take a leading role in organizational innovations. Engaged employees give their best effort during the performance of work tasks, try to create new, better ways to perform certain activities through cooperation and exchange of knowledge with colleagues, and try to improve the functioning of the entire organization. With their enthusiasm, perseverance, persistence, and sincere desire to give their contribution to the business of the organization, engaged employees are the important source of creativity and innovation in the workplace. At the organizational level, a significant role in the innovation process has the proposals of engaged employees who truly love their job, the organization in which they work and have the desire to dedicate themselves to additional innovative activities that are not in their job descriptions.

    Keywords: engaged employees, leadership, organizational behavior, innovations, human resources, motivation.

    JEL: M54, O30

  • BRAND AND LEGAL PROTECTION AS A PREREQUISITE FOR SUCCESSFUL BUSINESS

    Svetolik Kostadinović, Ivan Kostadinović, Danijela Krasić

    Ekonomski signali, 2021, 16(2), 023 - 038

  • Abstract: Product labeling has been carried out since the market existed, and the two main functions from the very beginning were to show the origin of the product and guarantee quality. A trademark or symbol serves to protect manufacturers and consumers from possible false substitutions, as a sign of differentiation from the same or similar products, and is a guarantee of quality. Technologies undoubtedly bring us numerous improvements. However, numerous studies show that digital piracy and the damage it does to the economies of many countries is very great. It is estimated that almost a million victims are reported worldwide each year, or 12 victims per second, a figure that speaks to the seriousness of the problem and the need for perpetrators to be prosecuted. The abuses are massive, and the instruments are the Internet, global social and computer networks, piracy, counterfeiting brands, misuse of bank payment cards, and many others. There are many ways to fight high-tech crime and brand piracy, and top experts in the field of IT and computers, special teams and legislation are engaged in that fight.

    Keywords: Brand, piracy, internet, high-tech crime, Serbia.

    JEL: K10

  • SOCIAL CAPITAL OF CLUSTERS IN THE FUNCTION OF RAISING COMPETITIVENESS OF SMALL AND MEDIUM SIZED ENTERPRISES

    Vladimir Mitrović, Željko Dević, Ivana Mitrović

    Ekonomski signali, 2021, 16(2), 039 - 056

  • Abstract: Social capital represents collective or individual value gained from connectedness in certain groups or networks. Custer is a system of connected enterprises and institutions that provide synergetic effect with their actions. Accordingly, one of very popular ways of organizing and strengthening the role of small and medium-sized enterprises is their connecting into clusters and building competitive advantage on that basis. Nowadays numerous organisations are trying to change their relationship towards social capital and divert a significant portion of their activities towards its quality management. The aim of this paper is to perceive social processes in the Serbian clusters and point out how the access to a cluster means entering a specific network of relations that can contain rich social capital. In that sense, the significance of the recognition of social capital in the clusters by small and medium-sized enterprises will be highlighted, since the relations of formal and informal connections in the networks have a strategic value for the improvement of SMEs, that are otherwise unable to make faster economic progress due to limited resources.

    Keywords: social capital, cluster, interorganizational connectedness, networks, norms, trust, competitiveness.

    JEL: M210

  • COMPARATIVE ANALYSIS OF THE SIGNIFICANT POSITIONS OF FINANCIAL STATEMENTS ON THE EXAMPLE OF RAIFFEISEN BANK IN THE REPUBLIC OF SERBIA AND IN THE REPUBLIC OF CROATIA

    Tanja Janaćković, Maša Georgiev

    Ekonomski signali, 2021, 16(2), 057 - 075

  • Abstract: The business of modern companies and lives of individuals are linked inseparably with banks and their operations. A company is referred to a bank for financial transactions and it represents the most common source for financing the foundation and development of the company from the moment of creating a business idea and the endeavor to implement it. In the focus of the paper is comparative analysis of significant items of balance sheet and income statement, on the example of Raiffeisenbankin the Republic of Serbia and in the Republic of Croatia. The aim of this paper is to point out significant trends in the operations of these banks through a comparative overview of the important financial positions.

    Keywords: banks, business, financial reports, financial analysis, comparison of financial positions.

    JEL: G39

  • OVERVIEW OF INDIVIDUAL MODELS OF COMPANIES PERFORMANCE REPORTING - BUSINESS PERFORMANCES REPORTING

    Danijela Pavlović, Miloš Pavlović, Vladimir Grdinić

    Ekonomski signali, 2021, 16(2), 077 - 092

  • Abstract: For years, financial statements have been key instruments of the financial reporting process and a way for companies to communicate, primarily with external, but also internal stakeholders. However, modern business conditions of the company have imposed the need not only for adjustments in the processes related to management and operations, but also in the process of financial reporting and it lead to the business reports. The aim of this paper is to point out the need for reporting on all business performance of the company and not only financial, as well as to point out possible solutions in the form of certain conceptual frameworks. The subject of this paper are various forms of reporting on business performance of the company. The object of research are companies and their performance.

    Keywords: Companies performances, reporting, busines reports.

  • TRANSFORMATION OF INVESTMENT FUNDS IN THE REPUBLIC OF SRPSKA

    Vitomir Starčević

    Ekonomski signali, 2021, 16(2), 101 - 114

  • Abstract: 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 market-organized 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.

    Keywords: transformation, Republic of Srpska, capital market, investment funds, corporate management.

    JEL: G230

  • DIGITAL ASSETS - CREATION AND ACCOUNTING RECORDS

    Radmila Trklja, Milan Trklja, Boban Dašić

    Ekonomski signali, 2021, 16(2), 115 - 126

  • Abstract: The Law on Digital Assets (here in after: the Law) entered into force at the end of 2020, but due to a six-month postponement its implementation started on 31.06.2021. In the meantime, the National Bank of Serbia and the Securities Commission (as the two main regulatory authorities established by the Law) have adopted 19 secondary legislation acts in the form of decisions and bylaws. With reference to that, the Ministry of Finance adopted amendments to the Law on Corporate Income Tax and Law on Individual Income Tax regarding taxation of digital assets transactions. In addition to regulation of the legal framework and taxation, this issue also requires regulation of the accounting method, i.e. recognition and measurement of digital assets - which is the topic of this paper.

    Keywords: Digital assets, accounting records, digital currencies, digital tokens.

    JEL: M48

    Istraživački rad / Research work

  • DIGITAL MARKETING AN EFFICIENT MEANS OF PROMOTION

    Nikola Pavlović, Marko Savić, Miloš Milanović

    Ekonomski signali, 2021, 16(2), 093 - 100

  • Abstract: The term "digital marketing" is simple to describe. There are many ways to market your organization online, according to Optimizely.com. E-mail, pop-up ads, social media, search engine optimization, Google AdWords, and other forms of internet marketing are examples. Traditional marketing focuses on promoting your company using physical flyers, billboards, television, and radio, whereas digital marketing focuses on promoting your company over the internet. On the other hand, web marketing provides far more promotion alternatives. The purpose of this thesis is to determine the significance, application, and efficacy of digital marketing in today's surroundings. In addition to this, the goal is also to identify the most effective digital promotion methods in Serbia.

    Keywords: digital marketing, promotion, consumers, company.

    JEL: M31