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REDAKCIJA - Primljeni radovi

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  • ENGAGED EMPLOYEES AS LEADERS IN WORKPLACE INNOVATION

    Jelena Lukić Nikolić, High School of Modern Business, Belgrade
    Milan Brkljač, Alfa BK University, Faculty of Finance, Banking and Auditing, Belgrade
    Vladimir Mirković, Economics Association of Belgrade, Belgrade

    Received: 20.07.2021; Accepted: 13.11.2021

  • 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 Classification: M54, O30

    Status: Primljen
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  • 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, Academy of Professional Studies South Serbia, Department of Business Studies Leskovac, Serbia
    Maša Georgiev, Academy of Professional Studies South Serbia, Department of Business Studies Leskovac, Serbia

    Received: 29.07.2021; Accepted: 18.11.2021

  • 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 Classification: G39

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

    Ivana Đelošević, Kosovo and Metohija Academy of Applied Studies, Department Peć in Leposavić, Leposavić
    Branka Spasojević, Kosovo and Metohija Academy of Applied Studies, Department Peć in Leposavić, Leposavić

    Received: 11.08.2021; Accepted: 16.11.2021

  • 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 Classification: M310, M370

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

    Mitrović Vladimir, Audit Institution, Serbia
    Dević Željko, Kosovo and Metohija Academy of Applied Studies
    Mitrović Ivana, Commercial Court in Belgrade, Serbia

    Received: 08.08.2021; Accepted: 26.11.2021

  • 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 Classification: M210

    Status: Primljen
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  • OVERVIEW OF INDIVIDUAL MODELS OF COMPANIES PERFORMANCE REPORTING - BUSINESS PERFORMANCES REPORTING

    Danijela Pavlović, HEI "Academy for Business Economy", Čacak, Serbia
    Miloš Pavlović, Belgrade Business and Arts Academy of applied studies, Belgrade, Serbia
    Vladimir Grdinić, Belgrade Business and Arts Academy of applied studies, Belgrade, Serbia

    Received: 09.09.2021; Accepted: 01.12.2021

  • 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.

    JEL Classification:

    Status: Primljen
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  • TRANSFORMATION OF INVESTMENT FUNDS IN THE REPUBLIC OF SRPSKA

    Vitomir Starčević, University of East Sarajevo, Faculty of Business Economics Bijeljina, Bijeljina, Republic of Srpska, Bosnia and Herzegovina

    Received: 12.09.2021; Accepted: 01.12.2021

  • 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 Classification: G230

    Status: Primljen
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  • DIGITAL ASSETS - CREATION AND ACCOUNTING RECORDS

    Radmila Trklja, College of Economics Pec-Leposavic, Dositej Obradovic b.b., Leposavic, Serbia
    Milan Trklja, Municipality of Smederevska Palanka
    Boban Dašić, College of Economics Pec-Leposavic, Dositej Obradovic b.b., Leposavic, Serbia

    Received: 20.09.2021; Accepted: 31.10.2021

  • 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 Classification: M48

    Status: Primljen
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  • BRAND AND LEGAL PROTECTION AS A PREREQUISITE FOR SUCCESSFUL BUSINESS

    Svetolik Kostadinović, Faculty of Law, Security and Management "Constantine the Great", Niš
    Ivan Kostadinović, Faculty of Law, Security and Management "Constantine the Great", Niš
    Danijela Krasić, Faculty of Teacher Education, University of Belgrade

    Received: 24.09.2021; Accepted: 10.11.2021

  • 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 Classification: K10