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  • ORGANISATION DESIGN AND THE ROLE OF ICT: NEGATIVE EFFECTS OF WORKING FROM HOME DURING THE CORONAVIRUS PANDEMIC

    Ernad Kahrović, Department of Economic Sciences, State University of Novi Pazar
    Emina S. Kahrović, Department of Economic Sciences, State University of Novi Pazar

    Received: 20.02.2021; Accepted:

  • Abstract: The goal of the paper is to point to the role and importance of organisation design as a tool for strategy implementation, together with a dominant role of technology in shaping the design. Namely, the development of modern information and communication technology (ICT) is accompanied by the creation of new organisational forms, which enable the management and employees to carry out a significant portion of work from home. The central focus of this paper is the impact of technology on the creation of new forms of design, with a virtual organisation taking up a particularly prominent position. We underline the fact that among many changes that the coronavirus pandemic has produced in everyday life, working from home can be considered as the most drastic one; hence, its harmful effects are underscored, such as those relating to negative psychological effects, anxiety disorders, health issues, job loss, decreased efficiency and reduced satisfaction of the employees.

    Keywords: organisation design, information technology, coronavirus.

    JEL Classification: M21, O31

  • METHODOLOGY OF CASH FLOWS ANALYSIS

    Miloš Pavlović, Belgrade Business and Arts Academy of Applied Studies, Belgrade, Serbia
    Čedomir Gligorić, Belgrade Business and Arts Academy of Applied Studies, Belgrade, Serbia
    Jana Cvijić Rodić, Belgrade Business and Arts Academy of Applied Studies, Belgrade, Serbia

    Received: 27.02.2021; Accepted:

  • Abstract: Cash flows are one of the main indicators of liquidity and slovency of the company. In practice, the Statement of cash flows is very often done as "following document" to Balance sheet and Income statement. This is wrong. The statement of cash flows can give the information to its users about the ability of the company to make cash. The balance sheet and Income statement, due to their accrual basis, are not saying anything about the cash flows of the accounting period, and that is why the Statement of cash flows is very important. A good analysis of this statement can be the basis and support to the process of decision making both for internal and external users of financial information. In this paper we are presenting the methodology of the Statement of cash flows report analysis. The subject of this paper is the analysis of the Cash Flow Statement. The aim of this paper is to point out the importance of reporting on cash flows and its information capabilities to users of accounting information.

    Keywords: Cash flows, Statement of cash flows, Analysis of cash flows.

    JEL Classification: M400