Pub Date : 2018-12-25DOI: 10.46458/27121097.2019.24.229
Rajko Radović, Selma Novalija Islambegović, Nedim Islambegović, Zoran Jasak, pokazuje da povećani, indeks konzervatizma
U ovom radu se ispituju odnosi koji postoje između vlasničke strukture, računovodstvenog konzervatizma i manipulacije zaradama. Upravljanje zaradama, kao jedan od oblika manipulativnog računovodstva, povećava rizičnost ulaganja novih vanjskih investitora (outsidera) i potencijalno dovodi do informacijske asimetričnosti u odnosu na menadžere i postojeće dioničare kompanije (insaidere), što na koncu rezultira smanjenom investicijskom efikasnošću. Cilj rada je istražiti u kojoj mjeri vlasnička struktura utječe na odabir konzervativnih računovodstvenih politika i na upravljanje zaradama u financijskim izvještajima, te da li se, posredno, računovodstveni konzervatizam može koristiti kao sredstvo za smanjenje mogućnosti manipulacije zaradama. Istraživanje je provedeno na uzorku od 59 bosanskohercegovačkih kompanija koje kotiraju na sarajevskoj i banjalučkoj burzi, u razdoblju od 2012. do 2016. godine. Primjenom regresijske analize došlo se do zaključka kako vlasnička struktura ima bitan utjecaj na odabir konzervativnih računovodstvenih politika i upravljanje zaradama. Regresijski modeli su naglasili ulogu i značaj nekih oblika vlasništva u oba aspekta istraživanja. Korelacijska analiza na dostupnim podacima pokazuje da povećani indeks konzervatizma, u pravilu, znači smanjena razina zarada i obratno. Uočljivi su različiti utjecaji spomenutih odnosa na ove dvije burze, što otvara prostor za dodatne analize.
在本系列中，讨论了头发结构、会计保守主义和收入操纵之间的关系。Upravlenie zaradama, kao jedan od forma manipulativnog účtovstva, povećava riszićava ulaganja nowych vanjskih investitora (outsidera) i potencijalno dovodi do informacijske asimetričnosti u odnosu na menadžere i postojeće dioničare kompanije (insaidere), što na koncu rezultira smanjenom investicijskom efikasnošću.本研究的目的是通过对金融市场的宏观调控来提高投资效率，从而间接地对金融市场的宏观调控进行分析。本研究以 2012 年至 2016 年的 59 个 Bosanskohercegovačkih kompanija koje kotiraju na sarajevskoj i banjalučkoj burzi 为样本。对这些问题的初步研究分析表明，在国家政治和社会发展方面，存在着一些不同的结构性问题。Regresijski modeli su naglasili ulogu i značaj nekih oblika vlasništva u oba aspekta istraživanja.对现有数据的相关分析表明，保守主义指数的增加通常意味着债务份额的减少，反之亦然。Uočljivi su različiti utjecaji spomenutih odnosa na ove dvije burze, što otvara prostor za dodatkowo analize.
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Pub Date : 2018-12-25DOI: 10.46458/27121097.2018.24.195
Mirjana Hladika, Ivana Valenta, Ivica Milčić
Poduzeća u suvremenom poslovnom okruženju izložena su jakoj konkurenciji, stalno su u određenoj vrsti natjecanja, stoga u cilju preživljavanja i opstanka moraju proširivati i unaprjeđivati svoje aktivnosti, usluge i proizvode temeljem kojih generiraju rast i profitabilnost. Rast se treba financirati, a ključno je pitanje kako novčani tokovi i dugovi utječu jedni na druge. Cilj poslovanja svih poduzeća je osiguravanje dostatnih novčanih sredstava za podmirivanje obveza (dugova) poduzeća prema dobavljačima, zaposlenicima, kreditorima i ostalim vjerovnicima, ali i za nova ulaganja. Ako poduzeće ne podmiruje svoje dospjele obveze, ono se može suočiti s nelikvidnošću i problemima sa solventnosti. Poduzeće ne bi trebalo zadržavati značajna novčana sredstva već bi ista trebalo usmjeravati u aktivnosti s ciljem povećanja profitabilnosti, stoga bi poduzeća svoju politiku upravljanja novčanim sredstvima trebala temeljiti na zadovoljavanju odnosno servisiranju dugova prema eksternim izvorima financiranja, dok bi određeni iznos novčanih sredstava trebao biti investiran u projekte i aktivnosti koji bi generirali buduće novčane tokove i čime bi se poboljšala profitabilnost poduzeća. Cilj ovog rada je analizirati međuovisnost između novčanog toka od poslovnih aktivnosti i zaduženosti poduzeća iz hotelske industrije, te utvrđivanje novčanog pokrića ukupnih obveza za poduzeća iz hotelske industrije u Republici Hrvatskoj.
我们的增长需要资金，但关键问题是新的资金流和流动如何相互流动。增长需要资金，但关键问题是新资金流和资金流如何相互流动。所有企业的运营目标都是产生足够的新资金，以支付企业在供应、员工、债权人和其他收入来源方面的义务（债务），或用于新的投资。Ako poduzeće ne podmiruje svoje dospjele obveze, ono se može suočiti s nelikvidnošću i problemima sa solventnosti.如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，如果没有新的政策措施来支持新的社会变革，那么我们就没有机会来解决这个问题、在分配到新资金之前，应将其投资于可产生未来新资金流并提高企业盈利能力的项目和活动。本报告的目的是分析来自商业活动的新资金流与酒店业收益之间的关系，并确定克罗地亚共和国酒店业采购义务的新覆盖范围。
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Pub Date : 2018-12-25DOI: 10.46458/27121097.2018.24.94
Mirela Mabić, Marija Marijanović
Kada efektivnost rada u javnom sektoru počne da stagnira ili da opada, nameće se logično pitanje „Zašto se to događa?“. Odgovor se nalazi, prije svega, u činjenici da se sa razvojem broja uposlenika u javnom sektoru i sa nastalim društvenim promjenama nije usporedo tekao i proces za unapređenje sistema upravljanja ljudskim resursima, te sistema motivacije u okviru istog. Uzrok određenog ponašanja čovjeka jesu unutarnji psihološki pokretači koji ga tjeraju na neku aktivnost, pa učinak nekog pojedinca ne ovisi samo o njegovoj sposobnosti već i o motivaciji. Zadatak i obveza menadžera je da shvate ljudsku složenost i osobnost, motivacijske teorije te da u zavisnosti od specifičnih okolnosti u kojima javni sektor djeluje izabere i primjeni materijalne i nematerijalne motivacijske tehnike. Cilj rada je istražiti postajanje i karakteristiku veze motivacije i učinkovitosti pružanja usluga u javnom sektoru s posebnim osvrtom na povezanost sustava kontrole i stimuliranja zaposlenih s učinkovitosti pružanja usluga.
{"title":"MOTIVACIJA ZAPOSLENIH I UČINKOVITOST PRUŽANJA USLUGA U JAVNOM SEKTORU – STAVOVI DJELATNIKA MUP-a SREDNJOBOSANSKE ŽUPANIJE FEDERACIJE BiH","authors":"Mirela Mabić, Marija Marijanović","doi":"10.46458/27121097.2018.24.94","DOIUrl":"https://doi.org/10.46458/27121097.2018.24.94","url":null,"abstract":"Kada efektivnost rada u javnom sektoru počne da stagnira ili da opada, nameće se logično pitanje „Zašto se to događa?“. Odgovor se nalazi, prije svega, u činjenici da se sa razvojem broja uposlenika u javnom sektoru i sa nastalim društvenim promjenama nije usporedo tekao i proces za unapređenje sistema upravljanja ljudskim resursima, te sistema motivacije u okviru istog. Uzrok određenog ponašanja čovjeka jesu unutarnji psihološki pokretači koji ga tjeraju na neku aktivnost, pa učinak nekog pojedinca ne ovisi samo o njegovoj sposobnosti već i o motivaciji. Zadatak i obveza menadžera je da shvate ljudsku složenost i osobnost, motivacijske teorije te da u zavisnosti od specifičnih okolnosti u kojima javni sektor djeluje izabere i primjeni materijalne i nematerijalne motivacijske tehnike. \u0000\u0000Cilj rada je istražiti postajanje i karakteristiku veze motivacije i učinkovitosti pružanja usluga u javnom sektoru s posebnim osvrtom na povezanost sustava kontrole i stimuliranja zaposlenih s učinkovitosti pružanja usluga.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"34 Pt B 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133863189","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-25DOI: 10.46458/27121097.2018.24.77
Očigledno je kako danas više nego postoji potreba da poduzeća kontinuirano rade na svojoj izvrsnosti putem procesa prilagodbe. U postizanju tog cilja nužno je pokrenuti sve resurse znanja u poduzeću. Trajne prednosti u odnosu na konkurenciju postižu se isključivo pomoću znanja. Ova tvrdnja osobito vrijedi u slučajevima kada se znanje nekog poduzeća teško može ili uopće može kopirati. To osobito vrijedi za organizacijsku kulturu koja potiče suradnju i razmjenu znanja. Sposobnost učenja nekog poduzeća i njegova sposobnost upotrebe relevatnog znanja u svom poslovanju, odnosno da se naučeno ne zaboravi, ima veliko značenje u doba poduzeća temeljenih na znanju. Znanje i učenje tako postaju rijetkima i vrijednima izvorima konkurentske prednosti pa je, između ostalog, upravo iz navedenih razloga, postalo iznimno teško u današnje vrijeme pronaći menadžera koji barem deklarativno ne pridaje važnost organizacijskoj klimi i izgradnji učećeg poduzeća. Kako bi se neko poduzeće uspješno transformiralo u učeće poduzeće ono treba, kao prvi korak u tom procesu, identificirati nivo kulture kojoj pripada nakon čega bi trebalo prepoznati slabe točke koje je potrebno mijenjati. Transformacija poduzeća čija je unutarnja kultura „negativna“ ili kako je pojedini autori još i nazivaju „patološka“ ili „birokratska“ trebala bi se promijeniti u poduzeće s pozitivnom-generativnom unutarnjom organizacijskom kulturom. Sve navedeno u konačnici bi trebalo imati pozitivan utjecaj na organizacijske performanse.
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Pub Date : 2018-12-25DOI: 10.46458/27121097.2019.24.290
Lajoš Žager, Sanja Sever Mališ, Mateja Brozović
Direktiva i Uredba Europske unije o zakonskoj reviziji nalažu da društva od javnog interesa moraju imati organiziran revizijski odbor. Revizijska reforma, inicirana novim regulatornim okvirom na razini Europske unije, unijela je nova pravila koja, između ostalog, ojačavaju ulogu revizijskog odbora po pitanju njegovog sastava i kompetencija njegovih članova. Prema tome, većina članova revizijskog odbora treba biti neovisna, a članovi odbora kao cjelina moraju posjedovati znanje o sektoru u kojem posluje subjekt koji je predmet revizije. Uz zadaću nadziranja procesa obavljanja zakonske revizije financijskih izvještaja, njezinih nalaza i zaključaka, revizijski odbor odgovoran je za proceduru izbora ovlaštenog revizora ili revizorskog društva te prijedloga za njihovo imenovanje. Osim toga, revizijski odbor obavještava upravni odnosno nadzorni odbor o ishodu zakonske revizije, te ispituje i prati neovisnost revizora. Prema tome, vidljivo je da revizijska Direktiva daje značajnu odgovornost revizijskim odborima u nadzoru neovisnosti revizora. Glavni ciljevi rada su: 1) prikazati i sažeti ključne odgovornosti revizijskog odbora u kontekstu ostvarivanja ciljeva korporativnog upravljanja, 2) istražiti rezultate dosadašnjih istraživanja o doprinosu djelovanja revizijskih odbora kvaliteti eksterne revizije, 3) ispitati smatraju li revizori i korisnici revizije u Hrvatskoj revizijski odbor važnim čimbenikom kvalitete eksterne revizije. Izloženi nalazi primarnog istraživanja provedenog na uzorku ispitanika u Hrvatskoj pokazuju da svi ispitanici u prosjeku vrednuju utjecaj postojanja aktivnog i stručnog revizijskog odbora, kao i pravovremene komunikacije s revizorom, pozitivnima s aspekta utjecaja na kvalitetu revizije. To je posebno naglašeno na razini unutarnjih korisnika revizije kao zaposlenika revidiranih subjekata. Prema tome, revizijski odbor se može smatrati važnim čimbenikom kvalitete eksterne revizije.
欧盟关于法定审计的指令和条例规定，公共利益实体必须有一个有组织的审计委员会。由欧盟新监管框架发起的审计改革引入了新的规则，其中包括加强审计委员会在其组成和成员能力方面的作用。审计委员会的大部分成员必须是独立的，委员会成员作为一个整体必须了解被审计单位所处的行业。在审计过程中，审计委员会的成员必须是独立的，而且委员会成员作为一个整体必须了解被审计实体所处的行业。审计委员会应向行政委员会或监事会通报法定审计的结果，并调查审计师的独立性。Prema tome, vidljivo je da revizija Directive daje daje značajnu Responsibility auditijskim výborima u nadzoru neovisnosti revizora.本报告的主要目的是：1）介绍和描述审计委员会在公司治理目标方面的主要职责；2）介绍以往关于审计委员会对外部审计质量的贡献的研究结果；3）研究克罗地亚的审计师和审计员是否认为审计委员会是外部审计质量的一个重要因素。对克罗地亚审计师意见的初步调查结果表明，所有审计师都重视积极和结构化审计委员会的作用，以及与审计师实时沟通对审计质量的积极影响。这一点对于作为被审计单位雇员的非传统审计受益人尤为突出。不过，审计委员会可被视为外部审计质量的一个重要因素。
{"title":"REVIZIJSKI ODBOR KAO ČIMBENIK KVALITETE EKSTERNE REVIZIJE","authors":"Lajoš Žager, Sanja Sever Mališ, Mateja Brozović","doi":"10.46458/27121097.2019.24.290","DOIUrl":"https://doi.org/10.46458/27121097.2019.24.290","url":null,"abstract":"Direktiva i Uredba Europske unije o zakonskoj reviziji nalažu da društva od javnog interesa moraju imati organiziran revizijski odbor. Revizijska reforma, inicirana novim regulatornim okvirom na razini Europske unije, unijela je nova pravila koja, između ostalog, ojačavaju ulogu revizijskog odbora po pitanju njegovog sastava i kompetencija njegovih članova. Prema tome, većina članova revizijskog odbora treba biti neovisna, a članovi odbora kao cjelina moraju posjedovati znanje o sektoru u kojem posluje subjekt koji je predmet revizije. Uz zadaću nadziranja procesa obavljanja zakonske revizije financijskih izvještaja, njezinih nalaza i zaključaka, revizijski odbor odgovoran je za proceduru izbora ovlaštenog revizora ili revizorskog društva te prijedloga za njihovo imenovanje. Osim toga, revizijski odbor obavještava upravni odnosno nadzorni odbor o ishodu zakonske revizije, te ispituje i prati neovisnost revizora. Prema tome, vidljivo je da revizijska Direktiva daje značajnu odgovornost revizijskim odborima u nadzoru neovisnosti revizora. Glavni ciljevi rada su: 1) prikazati i sažeti ključne odgovornosti revizijskog odbora u kontekstu ostvarivanja ciljeva korporativnog upravljanja, 2) istražiti rezultate dosadašnjih istraživanja o doprinosu djelovanja revizijskih odbora kvaliteti eksterne revizije, 3) ispitati smatraju li revizori i korisnici revizije u Hrvatskoj revizijski odbor važnim čimbenikom kvalitete eksterne revizije. Izloženi nalazi primarnog istraživanja provedenog na uzorku ispitanika u Hrvatskoj pokazuju da svi ispitanici u prosjeku vrednuju utjecaj postojanja aktivnog i stručnog revizijskog odbora, kao i pravovremene komunikacije s revizorom, pozitivnima s aspekta utjecaja na kvalitetu revizije. To je posebno naglašeno na razini unutarnjih korisnika revizije kao zaposlenika revidiranih subjekata. Prema tome, revizijski odbor se može smatrati važnim čimbenikom kvalitete eksterne revizije.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130292853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-24DOI: 10.46458/27121097.2018.si.394
Laura Marcu
Romania is currently facing a labour crisis that has not ever known. The phenomenon is not new but has increased gradually so that companies operating in Romania encounter more difficulties in finding staff required for their activity. The reasons for this phenomenon are economic, plus the lack of national policies, that encourage young and skilled workforce to migrate. The article approach the migration of labour from Romania and focus on how this phenomenon affected companies' activities and solutions they initiated to counter the impact of the phenomenon.
{"title":"ROMANIAN LABOUR MIGRATION IN EU AND ITS IMPLICATIONS ON ROMANIAN COMPANIES","authors":"Laura Marcu","doi":"10.46458/27121097.2018.si.394","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.394","url":null,"abstract":"Romania is currently facing a labour crisis that has not ever known. The phenomenon is not new but has increased gradually so that companies operating in Romania encounter more difficulties in finding staff required for their activity. The reasons for this phenomenon are economic, plus the lack of national policies, that encourage young and skilled workforce to migrate. The article approach the migration of labour from Romania and focus on how this phenomenon affected companies' activities and solutions they initiated to counter the impact of the phenomenon.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"42 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125886940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-24DOI: 10.46458/27121097.2018.si.313
Ivona Vrdoljak, Zorica Krželj
Gender equality is a very important topic in todays business world that involves the prevention of discrimination and different protection measures for women promotion not only in activities of human resource management such as recruitment, working conditions, training and different benefits, but also in corporate management functions, at board and top level of management. Countries take different approaches in terms of institutional support and setting quotas to increase women presence at boards and top management of the corporations.Across Europe different policies and initiatives are undertaken to increase number of women on corporate boards. In 2011 the Croatian Parliament adopted the National Policy on Gender Equality This policy aims to create a gender balance of supervisory and management board members in the public and private sectors by ensuring that the share of the women to the Act on Gender Equality, does not fall below 40%. This Policy does not appear to be properly implemented in practice. Statistical data from 2017 shows that share of women on boards of the leading Croatian companies is 17.3%, according to the CROBEX Index which measures the share of women in management positions in the most important companies on the Zagreb Stock Exchange. In 2017 share of women in corporate boards decrease comparing with 2015 and 2016 when it was above 20%. According to the latest available data from the European Commission in April 2016, women are most numerous on corporate boards in France (37.1%), Sweden (36.1%),Italy (30.0%) and Finland (29.8%). The aim of the paper is to analyse position of women on corporate boards in the Republic of Croatia and do the comparison among Croatia and other EU countries with the critical approach to the analysis of secondary data, European Union directives and national policies.
{"title":"WOMEN ON CORPORATE BOARDS IN THE REPUBLIC OF CROATIA IN THE CONTEXT OF THE EUROPEAN UNION DIRECTIVES AND NATIONAL POLICIES","authors":"Ivona Vrdoljak, Zorica Krželj","doi":"10.46458/27121097.2018.si.313","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.313","url":null,"abstract":"Gender equality is a very important topic in todays business world that involves the prevention of discrimination and different protection measures for women promotion not only in activities of human resource management such as recruitment, working conditions, training and different benefits, but also in corporate management functions, at board and top level of management. Countries take different approaches in terms of institutional support and setting quotas to increase women presence at boards and top management of the corporations.Across Europe different policies and initiatives are undertaken to increase number of women on corporate boards. In 2011 the Croatian Parliament adopted the National Policy on Gender Equality This policy aims to create a gender balance of supervisory and management board members in the public and private sectors by ensuring that the share of the women to the Act on Gender Equality, does not fall below 40%. This Policy does not appear to be properly implemented in practice. Statistical data from 2017 shows that share of women on boards of the leading Croatian companies is 17.3%, according to the CROBEX Index which measures the share of women in management positions in the most important companies on the Zagreb Stock Exchange. In 2017 share of women in corporate boards decrease comparing with 2015 and 2016 when it was above 20%. According to the latest available data from the European Commission in April 2016, women are most numerous on corporate boards in France (37.1%), Sweden (36.1%),Italy (30.0%) and Finland (29.8%). The aim of the paper is to analyse position of women on corporate boards in the Republic of Croatia and do the comparison among Croatia and other EU countries with the critical approach to the analysis of secondary data, European Union directives and national policies.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133558559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.46458/27121097.2018.si.167
Fidan Begolli
European integration is process that has rules which must be followed from all aspirant countries, as well as with a great dedication to the process. Kosovo and its integration into the European Union, has in front very difficult road to be passed. Main objectives of Kosovo is being member of European Union. To achieve that, threshold mentioned in articles 49 and 6 of European Union Treaty should be passed. Being part of European Union, Kosovo must respect all principles mentioned in article 6. Function of rule of law system is very important for economic development of Kosovo and its integration in European Union. Even there exists commitment from Governmental institutions of Kosovo for empowering rule of law, problems and challenges that Kosovo faces in this field are complex and much more in number, and much more must be invested in all types of resources in order to achieve requested corrections. Legal system of Kosovo still can be described as one of the most complex systems and that represents obstructions for security and legal clearance. As multidimensional process, complex and dynamic, integration process is based in the fact that even European Union together with its institutional structures are in ongoing reforms. Reforms process is requested for the reason of continuously integrations processes of new countries in European Union structures. European Union today faces big challenges, in one side there is challenge of democratic, politic and economic control of candidate countries and in other side internal reforms for its own structures. Today, very important issue of Kosovo is European Integration process. Based in main objectives and achievements that Kosovo has made in this direction, large institutional commitment exists for this process. Especially there are many economic challenges for Kosovo including implementation of CEFTA Agreement, as pre-entrance instrument in European Union.
{"title":"EUROPEAN UNION INTEGRATION PROCESS AND ITS CHALLENGES FOR KOSOVO","authors":"Fidan Begolli","doi":"10.46458/27121097.2018.si.167","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.167","url":null,"abstract":"European integration is process that has rules which must be followed from all aspirant countries, as well as with a great dedication to the process. Kosovo and its integration into the European Union, has in front very difficult road to be passed. Main objectives of Kosovo is being member of European Union. To achieve that, threshold mentioned in articles 49 and 6 of European Union Treaty should be passed. Being part of European Union, Kosovo must respect all principles mentioned in article 6.\u0000Function of rule of law system is very important for economic development of Kosovo and its integration in European Union. Even there exists commitment from Governmental institutions of Kosovo for empowering rule of law, problems and challenges that Kosovo faces in this field are complex and much more in number, and much more must be invested in all types of resources in order to achieve requested corrections. Legal system of Kosovo still can be described as one of the most complex systems and that represents obstructions for security and legal clearance. As multidimensional process, complex and dynamic, integration process is based in the fact that even European Union together with its institutional structures are in ongoing reforms. Reforms process is requested for the reason of continuously integrations processes of new countries in European Union structures. European Union today faces big challenges, in one side there is challenge of democratic, politic and economic control of candidate countries and in other side internal reforms for its own structures. Today, very important issue of Kosovo is European Integration process. Based in main objectives and achievements that Kosovo has made in this direction, large institutional commitment exists for this process. Especially there are many economic challenges for Kosovo including implementation of CEFTA Agreement, as pre-entrance instrument in European Union.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123996046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.46458/27121097.2018.si.340
Nikola Papac
Corporate governance provides an answer to the question who controls the corporation and how. It involves a set of relationships between management, shareholders and stakeholders. Corporate governance in Bosnia and Herzegovina is within the legal jurisdiction of entities, and consequently there are two substantially aligned and yet completely distinct corporate governance systems, which separates Bosnia and Herzegovina as a state in the international environment into a specific category in terms of corporate governance. This paper will analyze ownership concentration in order to identify the characteristics of the corporate governance systems, then it will present the principles on which the legal framework for corporate governance in Bosnia and Herzegovina is defined, compare the business transparency standards with the transparency directive in the EU, and measure the quality level of corporate governance in order to define key areas for improvement of corporate governance in Bosnia and Herzegovina. The development and characteristics of the corporate governance systems in Bosnia and Herzegovina will be explored and compared with the regulatory framework and standards of corporate governance in the European Union. Special emphasis is on comparing the transparency principles and standards of corporations in Bosnia and Herzegovina with corporations in the European Union. The aim of the research is to compare the regulatory framework and characteristics of the corporate governance system in corporations in Bosnia and Herzegovina with the standards in the European Union, to identify similarities and differences and to define key areas for improvement of corporate governance in Bosnia and Herzegovina.
{"title":"COMPLIANCE OF CORPORATE GOVERNANCE IN BOSNIA AND HERZEGOVINA WITH EUROPEAN UNION STANDARDS","authors":"Nikola Papac","doi":"10.46458/27121097.2018.si.340","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.340","url":null,"abstract":"Corporate governance provides an answer to the question who controls the corporation and how. It involves a set of relationships between management, shareholders and stakeholders. Corporate governance in Bosnia and Herzegovina is within the legal jurisdiction of entities, and consequently there are two substantially aligned and yet completely distinct corporate governance systems, which separates Bosnia and Herzegovina as a state in the international environment into a specific category in terms of corporate governance. \u0000\u0000This paper will analyze ownership concentration in order to identify the characteristics of the corporate governance systems, then it will present the principles on which the legal framework for corporate governance in Bosnia and Herzegovina is defined, compare the business transparency standards with the transparency directive in the EU, and measure the quality level of corporate governance in order to define key areas for improvement of corporate governance in Bosnia and Herzegovina. The development and characteristics of the corporate governance systems in Bosnia and Herzegovina will be explored and compared with the regulatory framework and standards of corporate governance in the European Union. Special emphasis is on comparing the transparency principles and standards of corporations in Bosnia and Herzegovina with corporations in the European Union. The aim of the research is to compare the regulatory framework and characteristics of the corporate governance system in corporations in Bosnia and Herzegovina with the standards in the European Union, to identify similarities and differences and to define key areas for improvement of corporate governance in Bosnia and Herzegovina.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131014788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1900-01-01DOI: 10.46458/27121097.2018.si.382
Mileva Gjurovska
Althout, scientific interest in the informal economy is from a recent date, there are already serious analyzes that define its forms, as well as standardized methods that measure its scope. In this text we will point out some theoretical dilemmas concerning informal economy as a sector emebeded deeply in the society as a whole. The informal economy sector can be understood as a rational response by people to the way of life, the environment, the way in which the institutions work, the economic development of society or the culture itself - despite the fact that some consequences have an irrational character (exploitation, discrimination, violation of human rights and freedoms). Special attention is paid to political clientelism and corruption as forms of informal economy with a special focus on the situation in R. of Macedonia.
{"title":"POLITICAL CLIENTELISM AND CORRUPTION AS ECONOMIC AND SOCIAL EXCHANGE","authors":"Mileva Gjurovska","doi":"10.46458/27121097.2018.si.382","DOIUrl":"https://doi.org/10.46458/27121097.2018.si.382","url":null,"abstract":"Althout, scientific interest in the informal economy is from a recent date, there are already serious analyzes that define its forms, as well as standardized methods that measure its scope. In this text we will point out some theoretical dilemmas concerning informal economy as a sector emebeded deeply in the society as a whole. The informal economy sector can be understood as a rational response by people to the way of life, the environment, the way in which the institutions work, the economic development of society or the culture itself - despite the fact that some consequences have an irrational character (exploitation, discrimination, violation of human rights and freedoms). Special attention is paid to political clientelism and corruption as forms of informal economy with a special focus on the situation in R. of Macedonia.","PeriodicalId":213982,"journal":{"name":"Zbornik radova - Journal of Economy and Business","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130577585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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