Pub Date : 2022-01-01DOI: 10.5937/trendpos22020074p
N. Pavlović, V. Mirović, Branimir Kalaš
Wine tourism has a great potential in the agro-industrial sector of Serbia and must be intensively developed in order to provide positive local and regional effects on the economy. The proper development of wine sector will have positive effects on economic flows. The positive implications will be manifested in generating of income from the sale market-oriented products, as well as, the employment of new people in this segment of the economy. The aim of this paper is to point out the importance of wineries in AP Vojvodina with a focus on four municipalities: Beocin, Irig, Novi Sad and Sremski Karlovci. The subject of the paper includes the analysis of wineries business in selected municipalities from the aspect of liquidity and profitability for the period 2006-2019. The analysis results show that the observed wineries achieved average values of general and quick liquidity of 1.51, and 0.79. On the other hand, wineries recorded average return on assets of 0.03% and average return on equity of 0.73% in the observed period. Analyzing by the municipalities, it can conclude that wineries in Irig and Novi Sad were profitable, while this was not the case with wineries in Beočin and Sremski Karlovci for the observed period.
葡萄酒旅游在塞尔维亚农业工业部门具有巨大潜力，必须大力发展，以便对当地和区域经济产生积极影响。葡萄酒产业的合理发展将对经济流动产生积极的影响。积极的影响将表现在从销售面向市场的产品中产生收入，以及在这一经济部门中雇用新的人员。本文的目的是指出在AP伏伊伏丁那酒庄的重要性，重点关注四个城市:Beocin, Irig, Novi Sad和Sremski Karlovci。本文的主题包括从2006-2019年期间的流动性和盈利能力方面对选定城市的酿酒厂业务进行分析。分析结果表明，所调查酒庄的一般流动性均值为1.51，快速流动性均值为0.79。另一方面，酒庄在观察期间的平均资产回报率为0.03%，平均股本回报率为0.73%。通过市政当局的分析，可以得出结论，伊里格和诺维萨德的酒庄是盈利的，而在观察期间，beo和斯雷姆斯基卡尔洛夫奇的酒庄并非如此。
{"title":"Liquidity and profitability of wineries in selected municipalities of AP Vojvodina","authors":"N. Pavlović, V. Mirović, Branimir Kalaš","doi":"10.5937/trendpos22020074p","DOIUrl":"https://doi.org/10.5937/trendpos22020074p","url":null,"abstract":"Wine tourism has a great potential in the agro-industrial sector of Serbia and must be intensively developed in order to provide positive local and regional effects on the economy. The proper development of wine sector will have positive effects on economic flows. The positive implications will be manifested in generating of income from the sale market-oriented products, as well as, the employment of new people in this segment of the economy. The aim of this paper is to point out the importance of wineries in AP Vojvodina with a focus on four municipalities: Beocin, Irig, Novi Sad and Sremski Karlovci. The subject of the paper includes the analysis of wineries business in selected municipalities from the aspect of liquidity and profitability for the period 2006-2019. The analysis results show that the observed wineries achieved average values of general and quick liquidity of 1.51, and 0.79. On the other hand, wineries recorded average return on assets of 0.03% and average return on equity of 0.73% in the observed period. Analyzing by the municipalities, it can conclude that wineries in Irig and Novi Sad were profitable, while this was not the case with wineries in Beočin and Sremski Karlovci for the observed period.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149875","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 : 2022-01-01DOI: 10.5937/trendpos2201037a
Maja Anđelković, Aleksandar S. Anđelković, Ž. Radosavljević
One of the important, but also insufficiently addressed issues in the C-19 crisis management is the crisis headquarters. Successful responses to the challenges posed by the COVID-19 pandemic largely depend on the management structure, and above all on the timely and rapid response of crisis staff in terms of adjustment and quick and quality decision-making. Crisis teams differ significantly in the management of mass health infections compared to normal times, but also when it comes to other types of crises (economic, financial, energy, moral, etc.). In pandemic management, crisis staff faces the problem of time, more than in other crises. On the other hand, the constant bombardment of information regarding the number of dead, infected, those on ventilators, etc. leads to stress of the members of the crisis staff and other medical teams. Crisis staff is facing dramatic changes that are happening even during one day, and they often have to take into account the medical and non-medical aspects of the pandemic.
{"title":"Crisis headquarters in the crisis management of the COVID-19 pandemic in Serbia","authors":"Maja Anđelković, Aleksandar S. Anđelković, Ž. Radosavljević","doi":"10.5937/trendpos2201037a","DOIUrl":"https://doi.org/10.5937/trendpos2201037a","url":null,"abstract":"One of the important, but also insufficiently addressed issues in the C-19 crisis management is the crisis headquarters. Successful responses to the challenges posed by the COVID-19 pandemic largely depend on the management structure, and above all on the timely and rapid response of crisis staff in terms of adjustment and quick and quality decision-making. Crisis teams differ significantly in the management of mass health infections compared to normal times, but also when it comes to other types of crises (economic, financial, energy, moral, etc.). In pandemic management, crisis staff faces the problem of time, more than in other crises. On the other hand, the constant bombardment of information regarding the number of dead, infected, those on ventilators, etc. leads to stress of the members of the crisis staff and other medical teams. Crisis staff is facing dramatic changes that are happening even during one day, and they often have to take into account the medical and non-medical aspects of the pandemic.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149375","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 : 2022-01-01DOI: 10.5937/trendpos2201050d
Miloš Đaković, Milica Inđić, Danica Cicmil
Financial exchanges are the basic form of a country's financial market. The subject of this research is the Belgrade Stock Exchange, while the aim of the paper is to analyze the main indicators of the business of the stock exchange as a single company. The analysis covers the period from 2017 to 2020, where in addition to observing the basic items of assets, liabilities, income and expenses of the stock exchange, we also deal with the ratio analysis of liquidity, indebtedness, coverage, activities and profitability of the stock exchange. The results indicate a pronounced liquidity of the market and debt control, but very low profitability of the company itself. Financial analysis also provides additional more precise insight into the business of the stock exchange as a single company. The paper also provides a basis for further research in terms of comparative analysis with other developed stock exchanges in the world.
{"title":"Financial analysis of the business of the Belgrade Stock Exchange","authors":"Miloš Đaković, Milica Inđić, Danica Cicmil","doi":"10.5937/trendpos2201050d","DOIUrl":"https://doi.org/10.5937/trendpos2201050d","url":null,"abstract":"Financial exchanges are the basic form of a country's financial market. The subject of this research is the Belgrade Stock Exchange, while the aim of the paper is to analyze the main indicators of the business of the stock exchange as a single company. The analysis covers the period from 2017 to 2020, where in addition to observing the basic items of assets, liabilities, income and expenses of the stock exchange, we also deal with the ratio analysis of liquidity, indebtedness, coverage, activities and profitability of the stock exchange. The results indicate a pronounced liquidity of the market and debt control, but very low profitability of the company itself. Financial analysis also provides additional more precise insight into the business of the stock exchange as a single company. The paper also provides a basis for further research in terms of comparative analysis with other developed stock exchanges in the world.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149449","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 : 2022-01-01DOI: 10.5937/trendpos2201026j
N. Jakovljević
Social networks can have a significant impact on an organization's operations, on the performance and results of its operations. The social networks accounts audit can be an independent review of relevant activities and other subject issues from the impact on accounts on social networks with the aim of issuing an independent professional opinion on the status and performance of accounts on social networks. Social networks account management is a strategy and risk-based approach for establishing protection mechanisms and strategic activities related to social media accounts, such as brand protection, brand promotion, customer protection, acquiring new customers, communicating with customers and more. The subject of research in this paper is to examine the attitudes of managers about the advantages and disadvantages of internal social networks accounts audit. The main conclusion of the paper is that managers point out the control function in the field of business regularity as the advantage of internal audit in the field of social networks, ie., providing a certain type of assurance on compliance of social media activities with strategic guidelines and internal rules and procedures of the company, while the insufficient level of knowledge of persons engaged in auditing activities on social networks is stated as a flaw.
{"title":"Attitudes of managers about the advantages and disadvantages of internal audit of accounts on social networks","authors":"N. Jakovljević","doi":"10.5937/trendpos2201026j","DOIUrl":"https://doi.org/10.5937/trendpos2201026j","url":null,"abstract":"Social networks can have a significant impact on an organization's operations, on the performance and results of its operations. The social networks accounts audit can be an independent review of relevant activities and other subject issues from the impact on accounts on social networks with the aim of issuing an independent professional opinion on the status and performance of accounts on social networks. Social networks account management is a strategy and risk-based approach for establishing protection mechanisms and strategic activities related to social media accounts, such as brand protection, brand promotion, customer protection, acquiring new customers, communicating with customers and more. The subject of research in this paper is to examine the attitudes of managers about the advantages and disadvantages of internal social networks accounts audit. The main conclusion of the paper is that managers point out the control function in the field of business regularity as the advantage of internal audit in the field of social networks, ie., providing a certain type of assurance on compliance of social media activities with strategic guidelines and internal rules and procedures of the company, while the insufficient level of knowledge of persons engaged in auditing activities on social networks is stated as a flaw.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149497","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 : 2022-01-01DOI: 10.5937/trendpos2201109r
Živorad Rašević, Jelena Vlajnić
The amendment to the Law on Prohibition of Discrimination ("Official Gazette of RS" No. 52/21) amended and supplemented almost half of the provisions of the general anti-discrimination law of Serbia, in order to harmonize with European Union and domestic laws. This paper examines the legal justification and expediency of this intervention of the legislator and assesses the extent to which the accepted novelties have improved protection against discrimination. The results of the research indicate positive prospects, mainly due to the specifying of provisions, the expansion of the scope of antidiscrimination law and the authority of the Commissioner for the protection of equality, the clarification of the concepts of discrimination and affirmative action, the tightening of penal policy, and the recognition of statistical records as evidence. However, the realisation of these positive effects seems dubious, because the opportunity to concretize concepts of the binding anti-discrimination law of the Council of Europe and the Constitution of Serbia was missed.
{"title":"Amendments to the Serbian Law on Prohibition of Discrimination: A step forward?","authors":"Živorad Rašević, Jelena Vlajnić","doi":"10.5937/trendpos2201109r","DOIUrl":"https://doi.org/10.5937/trendpos2201109r","url":null,"abstract":"The amendment to the Law on Prohibition of Discrimination (\"Official Gazette of RS\" No. 52/21) amended and supplemented almost half of the provisions of the general anti-discrimination law of Serbia, in order to harmonize with European Union and domestic laws. This paper examines the legal justification and expediency of this intervention of the legislator and assesses the extent to which the accepted novelties have improved protection against discrimination. The results of the research indicate positive prospects, mainly due to the specifying of provisions, the expansion of the scope of antidiscrimination law and the authority of the Commissioner for the protection of equality, the clarification of the concepts of discrimination and affirmative action, the tightening of penal policy, and the recognition of statistical records as evidence. However, the realisation of these positive effects seems dubious, because the opportunity to concretize concepts of the binding anti-discrimination law of the Council of Europe and the Constitution of Serbia was missed.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"72 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149715","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 : 2022-01-01DOI: 10.5937/trendpos2202092m
M. Milić, Ružica Đervida, Slađana Vujičić
The development of a modern company implies the effective implementation of various marketing strategies. Marketing strategies are the basis for an effective marketing plan that is an integral part of the company's business plan. The marketing plan is defined and shaped in practice between the design of an adequate marketing strategy and the implementation of the marketing campaign. Defining marketing strategies implies a clear specification of a series of specific actions that need to be successfully implemented. Achieving defined marketing goals is directly correlated with well-defined marketing strategies. The key is to ensure measurable results when implementing a marketing strategy. Marketing strategies represent the foundation for developing a tactical plan in the company and thus have an extremely significant impact on the success of the company's operations. Therefore, there is a necessity to clearly define the types of marketing strategies that will be implemented in a certain company. In Republika Srpska, as an integral part of Bosnia and Herzegovina, one can identify different types of marketing strategies applied by companies in order to achieve their business goals. The specifics of the market influence the definition and application of specific marketing strategies. The choice of marketing strategy should always be in the function of improving the competitiveness of a particular company.
{"title":"Marketing strategies in the function of competitiveness of companies in the Republic of Serbia","authors":"M. Milić, Ružica Đervida, Slađana Vujičić","doi":"10.5937/trendpos2202092m","DOIUrl":"https://doi.org/10.5937/trendpos2202092m","url":null,"abstract":"The development of a modern company implies the effective implementation of various marketing strategies. Marketing strategies are the basis for an effective marketing plan that is an integral part of the company's business plan. The marketing plan is defined and shaped in practice between the design of an adequate marketing strategy and the implementation of the marketing campaign. Defining marketing strategies implies a clear specification of a series of specific actions that need to be successfully implemented. Achieving defined marketing goals is directly correlated with well-defined marketing strategies. The key is to ensure measurable results when implementing a marketing strategy. Marketing strategies represent the foundation for developing a tactical plan in the company and thus have an extremely significant impact on the success of the company's operations. Therefore, there is a necessity to clearly define the types of marketing strategies that will be implemented in a certain company. In Republika Srpska, as an integral part of Bosnia and Herzegovina, one can identify different types of marketing strategies applied by companies in order to achieve their business goals. The specifics of the market influence the definition and application of specific marketing strategies. The choice of marketing strategy should always be in the function of improving the competitiveness of a particular company.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71150175","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 : 2022-01-01DOI: 10.5937/trendpos2201009s
Ljubiša Ševkušić, Radomir Bodiroga
For the economy of the Republic of Serbia, agriculture is a very relevant branch. Its significance and its place is reflected in the fact that in the creation of GDP it participates with about 6,5%. This percentage is significantly increased if one takes into account that agriculture contributes greatly to the development of other sectors of the economy, primarily to producers and processors of inputs and raw materials. In addition, it is characterized by a relatively high employee share, significant natural, technical, technological and other potentials. However, regardless of the mentioned potentials, it is evident that agricultural enterprises in Serbia do not realized the business results expected of them. For this reason, before the management, a big task which is reflected in making business decisions, which will significantly contribute to the successful operation of these companies. Significant and very useful information for the realization of the give task provides analysis of cash flows. In this regard, the main goal of the work is to look at and point out the usefulness of information obtained by analyzing cash flows. The results of the research show that the analysis of cash flows significantly enriches the information base, which significantly facilitates the decision-making and management process of the company.
{"title":"The importance of cash flow analysis","authors":"Ljubiša Ševkušić, Radomir Bodiroga","doi":"10.5937/trendpos2201009s","DOIUrl":"https://doi.org/10.5937/trendpos2201009s","url":null,"abstract":"For the economy of the Republic of Serbia, agriculture is a very relevant branch. Its significance and its place is reflected in the fact that in the creation of GDP it participates with about 6,5%. This percentage is significantly increased if one takes into account that agriculture contributes greatly to the development of other sectors of the economy, primarily to producers and processors of inputs and raw materials. In addition, it is characterized by a relatively high employee share, significant natural, technical, technological and other potentials. However, regardless of the mentioned potentials, it is evident that agricultural enterprises in Serbia do not realized the business results expected of them. For this reason, before the management, a big task which is reflected in making business decisions, which will significantly contribute to the successful operation of these companies. Significant and very useful information for the realization of the give task provides analysis of cash flows. In this regard, the main goal of the work is to look at and point out the usefulness of information obtained by analyzing cash flows. The results of the research show that the analysis of cash flows significantly enriches the information base, which significantly facilitates the decision-making and management process of the company.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"114 3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149162","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 : 2022-01-01DOI: 10.5937/trendpos2201101d
Marija Đekić, Miloš Nikolić, Tamara Vesić
Global business changes and technology development open up new opportunities for banks to improve the quality of their services while reducing costs and increasing efficiency. One of the consequences of accelerated technological development and the efforts of banks to increase competitiveness is the emergence of electronic or internet banking. Electronic banking in Serbia began to be applied somewhere in 2003, but at a much slower pace than in developed countries. The main limitations of the insufficient use of electronic banking are related to the still insufficient use of the Internet and advanced technology, the resistance of the population to changes, the weak information system and the lack of information. Recently, the development of e-business in Serbia has been faster, and the assumptions are that this development will continue, especially in terms of the use of mobile banking. Banks should make efforts to create a culture of trust among customers and promote e-banking services, in order to influence public awareness of the positive aspects of this form of banking services. The paper describes the origin, current development and future perspectives of the use of electronic banking in the Republic of Serbia.
{"title":"Emergence and development trends of electronic banking in Serbia","authors":"Marija Đekić, Miloš Nikolić, Tamara Vesić","doi":"10.5937/trendpos2201101d","DOIUrl":"https://doi.org/10.5937/trendpos2201101d","url":null,"abstract":"Global business changes and technology development open up new opportunities for banks to improve the quality of their services while reducing costs and increasing efficiency. One of the consequences of accelerated technological development and the efforts of banks to increase competitiveness is the emergence of electronic or internet banking. Electronic banking in Serbia began to be applied somewhere in 2003, but at a much slower pace than in developed countries. The main limitations of the insufficient use of electronic banking are related to the still insufficient use of the Internet and advanced technology, the resistance of the population to changes, the weak information system and the lack of information. Recently, the development of e-business in Serbia has been faster, and the assumptions are that this development will continue, especially in terms of the use of mobile banking. Banks should make efforts to create a culture of trust among customers and promote e-banking services, in order to influence public awareness of the positive aspects of this form of banking services. The paper describes the origin, current development and future perspectives of the use of electronic banking in the Republic of Serbia.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149598","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 : 2022-01-01DOI: 10.5937/trendpos2201059m
Nina Miković
This article gives a summary of key developments in the European banking industry before and during the global financial crisis, with a focus on trends following the COVID-19 pandemic outbreak. The purpose is to provide an overview with conclusions on the European banking sector's actual and upcoming trends following the COVID-19 pandemic, based on scientific research and reports from selected international financial institutions. The crisis brought on by the COVID-19 pandemic has accelerated the global consolidation process and the advancement of financial technologies, particularly in European banks. In light of the financial crisis' uncertainty and the widespread use of "lockdown" measures, banks in Europe launched a race to digitalize business activities. Banks will also increasingly utilize mergers and acquisitions as a strategy for business model change as competition heats up in the market. However, European banking is undergoing a transformation driven mostly by technological advances. This is both for financial reasons and to stay relevant in the highly competitive digital banking landscape. Green finance are also becoming increasingly popular as a means of promoting environmental sustainability.
{"title":"The impact of the COVID-19 pandemic on trends in the European banking sector","authors":"Nina Miković","doi":"10.5937/trendpos2201059m","DOIUrl":"https://doi.org/10.5937/trendpos2201059m","url":null,"abstract":"This article gives a summary of key developments in the European banking industry before and during the global financial crisis, with a focus on trends following the COVID-19 pandemic outbreak. The purpose is to provide an overview with conclusions on the European banking sector's actual and upcoming trends following the COVID-19 pandemic, based on scientific research and reports from selected international financial institutions. The crisis brought on by the COVID-19 pandemic has accelerated the global consolidation process and the advancement of financial technologies, particularly in European banks. In light of the financial crisis' uncertainty and the widespread use of \"lockdown\" measures, banks in Europe launched a race to digitalize business activities. Banks will also increasingly utilize mergers and acquisitions as a strategy for business model change as competition heats up in the market. However, European banking is undergoing a transformation driven mostly by technological advances. This is both for financial reasons and to stay relevant in the highly competitive digital banking landscape. Green finance are also becoming increasingly popular as a means of promoting environmental sustainability.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71149087","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 : 2022-01-01DOI: 10.5937/trendpos2202052j
N. Jakovljević, Stefan Jakovljević
Social network account audit is an independent review of social network activities to express a professional opinion on the fulfillment of objectives, business compliance, and information security of orders on social networks. It is in principle a voluntary activity and is not subject to legal obligation like some other types of audit such as the audit of financial statements. However, this does not diminish its fundamental importance, which is reflected in the fact that in situations where the other party is entrusted with the management of accounts on social networks, there is a gap in expectations that should be mitigated by performing a professional and independent review that will result in an objective and professional opinion. Therefore, the issue of contracting the social network account audit is exciting, especially given the sensitivity of the data being audited and the specific status of the parameters for logging into the account whose disposal must be subjected to strict treatment to ensure the safety of account holders. The subject of this paper is the analysis of aspects of contracting the audit of orders on social networks through the analysis of contracting parties and elements of the subject of contracting. The paper's main conclusion is that auditing is a sensitive topic that should be given additional attention and focus during preliminary social network account audit activities.
{"title":"Contracting account audit on social networks","authors":"N. Jakovljević, Stefan Jakovljević","doi":"10.5937/trendpos2202052j","DOIUrl":"https://doi.org/10.5937/trendpos2202052j","url":null,"abstract":"Social network account audit is an independent review of social network activities to express a professional opinion on the fulfillment of objectives, business compliance, and information security of orders on social networks. It is in principle a voluntary activity and is not subject to legal obligation like some other types of audit such as the audit of financial statements. However, this does not diminish its fundamental importance, which is reflected in the fact that in situations where the other party is entrusted with the management of accounts on social networks, there is a gap in expectations that should be mitigated by performing a professional and independent review that will result in an objective and professional opinion. Therefore, the issue of contracting the social network account audit is exciting, especially given the sensitivity of the data being audited and the specific status of the parameters for logging into the account whose disposal must be subjected to strict treatment to ensure the safety of account holders. The subject of this paper is the analysis of aspects of contracting the audit of orders on social networks through the analysis of contracting parties and elements of the subject of contracting. The paper's main conclusion is that auditing is a sensitive topic that should be given additional attention and focus during preliminary social network account audit activities.","PeriodicalId":31560,"journal":{"name":"Trendovi u Poslovanju","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71150485","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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