Water is a symbol of life. Along with air and food, water is a basic existential need. These facts begin to act more strongly on people's opinion and behavior only when he faced with water supply problems. The question is, how to produce more food in these times of growing need for it, while water resources are limited. The Republic of Serbia has a very significant water capacity. Estimation shows that renewable freshwater resources in Serbia are round 55877.93 million of m 3 /per year (Eurostat, 2020). However, water consumption in Serbia is constantly growing, while population is slightly decreasing, which arise the need for time series analysis of water consumption as a tool for future forecast of water consumption.
{"title":"Forecast of water consumption in Serbia: ARIMA modeling","authors":"Danilo Gazdić, Srboljub Nikolić","doi":"10.5937/odrraz2301033g","DOIUrl":"https://doi.org/10.5937/odrraz2301033g","url":null,"abstract":"Water is a symbol of life. Along with air and food, water is a basic existential need. These facts begin to act more strongly on people's opinion and behavior only when he faced with water supply problems. The question is, how to produce more food in these times of growing need for it, while water resources are limited. The Republic of Serbia has a very significant water capacity. Estimation shows that renewable freshwater resources in Serbia are round 55877.93 million of m 3 /per year (Eurostat, 2020). However, water consumption in Serbia is constantly growing, while population is slightly decreasing, which arise the need for time series analysis of water consumption as a tool for future forecast of water consumption.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71023142","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}
The aim of this paper is to review the current international competitiveness of the Republic of Serbia, as well as the conditions and indicators of business in the Republic of Serbia, in order to determine progress compared to the previous period, discover obstacles and present ways to overcome them. The paper is based on the fact that Serbia's competitiveness, although it has been increasing in recent years, is still relatively low as a result of a number of gaps and that, among other things, it is necessary to increase the inflow of FDI, which in the past was significant for GDP growth, as the competitiveness of the economy of the Republic of Serbia would increase.
{"title":"FDI inflow in the function of improving economy competitiveness of the Republic of Serbia","authors":"Miloš Golubović, G. Janković","doi":"10.5937/odrraz2301019g","DOIUrl":"https://doi.org/10.5937/odrraz2301019g","url":null,"abstract":"The aim of this paper is to review the current international competitiveness of the Republic of Serbia, as well as the conditions and indicators of business in the Republic of Serbia, in order to determine progress compared to the previous period, discover obstacles and present ways to overcome them. The paper is based on the fact that Serbia's competitiveness, although it has been increasing in recent years, is still relatively low as a result of a number of gaps and that, among other things, it is necessary to increase the inflow of FDI, which in the past was significant for GDP growth, as the competitiveness of the economy of the Republic of Serbia would increase.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71023398","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}
Non-profit organizations are one of the most important segments today, because their actions encourage the growth and development of society. These organizations are characterized by a complex management system with little possibility of applying exclusively economic criteria when defining goals, as well as measuring results, with the presence of a political factor, which conditions poor results in the economy of the non-profit public sector. The application of the so-called of new public management and an integrated management support system are the basis for improving the business success of nonprofit organizations and strengthening the trust of the social community. The aim of this article is to point out the importance of managerial accounting and audit in the management support system, especially that the audit confirms the basis on which managerial accounting relies as the carrier of the management support system. It is, namely, the affirmation of the model of integrated management support in order to improve the quality of public supervision and the overall operation of non-profit public organizations.
{"title":"Financial sustainability management non-profit organizations","authors":"N. Milanovic","doi":"10.5937/odrraz2301007m","DOIUrl":"https://doi.org/10.5937/odrraz2301007m","url":null,"abstract":"Non-profit organizations are one of the most important segments today, because their actions encourage the growth and development of society. These organizations are characterized by a complex management system with little possibility of applying exclusively economic criteria when defining goals, as well as measuring results, with the presence of a political factor, which conditions poor results in the economy of the non-profit public sector. The application of the so-called of new public management and an integrated management support system are the basis for improving the business success of nonprofit organizations and strengthening the trust of the social community. The aim of this article is to point out the importance of managerial accounting and audit in the management support system, especially that the audit confirms the basis on which managerial accounting relies as the carrier of the management support system. It is, namely, the affirmation of the model of integrated management support in order to improve the quality of public supervision and the overall operation of non-profit public organizations.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71023331","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}
The concept of sustainable development is central to the development of the future of humanity. The recent devaluation of development has brought about great changes, and the carriers of these changes have been able to predetermine, and predetermination, along with economic pressure, has contributed to the civilized development of friendship. Social prosperity grows when innovative processes are triggered, the economy is based on knowledge and the principles of sustainable development are triggered. The goal of this study is to link entrepreneurship and sustainable development and show the intertwining of components of sustainable development with environmental components.
{"title":"Environmental entrepreneurship and sustainable development","authors":"Emilija Lepojević, Nikola Samardzic","doi":"10.5937/odrraz2201007l","DOIUrl":"https://doi.org/10.5937/odrraz2201007l","url":null,"abstract":"The concept of sustainable development is central to the development of the future of humanity. The recent devaluation of development has brought about great changes, and the carriers of these changes have been able to predetermine, and predetermination, along with economic pressure, has contributed to the civilized development of friendship. Social prosperity grows when innovative processes are triggered, the economy is based on knowledge and the principles of sustainable development are triggered. The goal of this study is to link entrepreneurship and sustainable development and show the intertwining of components of sustainable development with environmental components.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","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":"71022853","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}
Privatization was one of the largest reform processes in the countries of Central and Southeastern Europe. In the economic literature, privatization in countries in transition is seen as an integral part of the process of liberalization and stabilization of the economy, which transfers property rights from the state to private entities. The main goal of privatization should be to increase the efficiency of business operations through better management, lower operating costs and increased competitiveness. The main problem that arose before the creators of the economic policy of countries in transition in the case of privatization was, among other things, how to transfer the ownership of the largest part of companies in an economy in which there is no private savings and not enough foreign direct investments into private hands. The paper presents the methods of company privatization, market reactions, the level of employment, and finally, the transition of this part of Europe was compared with the events characteristic of Serbia.
{"title":"Specificity of transition in the countries of Central and Southeast Europe","authors":"Miloš Miljković, Bruno Đuran","doi":"10.5937/odrraz2202045m","DOIUrl":"https://doi.org/10.5937/odrraz2202045m","url":null,"abstract":"Privatization was one of the largest reform processes in the countries of Central and Southeastern Europe. In the economic literature, privatization in countries in transition is seen as an integral part of the process of liberalization and stabilization of the economy, which transfers property rights from the state to private entities. The main goal of privatization should be to increase the efficiency of business operations through better management, lower operating costs and increased competitiveness. The main problem that arose before the creators of the economic policy of countries in transition in the case of privatization was, among other things, how to transfer the ownership of the largest part of companies in an economy in which there is no private savings and not enough foreign direct investments into private hands. The paper presents the methods of company privatization, market reactions, the level of employment, and finally, the transition of this part of Europe was compared with the events characteristic of Serbia.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71023118","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}
For seven decades, theorists and practitioners have been exploring management that has led to confusing results and conclusions. In this study we are trying to prove that there is a need for better link between the needs and challenges of individual leaders and the practices of big corporations trying to select, support, measure, motivate and develop a very large number of leaders around the world. We are looking for a solution that would be understood through an increased workload, speed and the globalizing complexity of organizational life by placing additional requirements for researchers. Our main thought is that most researchers are interested in individuals while they completely ignore the corporate context.
{"title":"The role of corporate governance in sustainable development","authors":"Vladimir Jestrović, Valentina Jovanović","doi":"10.5937/odrraz2201043j","DOIUrl":"https://doi.org/10.5937/odrraz2201043j","url":null,"abstract":"For seven decades, theorists and practitioners have been exploring management that has led to confusing results and conclusions. In this study we are trying to prove that there is a need for better link between the needs and challenges of individual leaders and the practices of big corporations trying to select, support, measure, motivate and develop a very large number of leaders around the world. We are looking for a solution that would be understood through an increased workload, speed and the globalizing complexity of organizational life by placing additional requirements for researchers. Our main thought is that most researchers are interested in individuals while they completely ignore the corporate context.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71022626","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}
As one of the most important professions in tourism, guiding has been a part of tourism reality long since, yet it has been rather neglected in academic papers. The growing interest in holidays in the nature along with the increasing concern about environmental issues and the appearance of toursists who are educated in this respect, have resulted in the spread of the type of special interest tourism known as ecotourism. Therefore, the aim of this paper is to research and describe the role of tour guides in the development and promotion of ecotourism. The methodology in the paper includes: defining and conceptualisation of the notions of tour guiding and eco-tourism, the description of their role in the contemorary tourism business, and finally the identification of the role of interpretation and narrative in the creation of tourist experience and the consequent establishing of the reputation of an eco-tourism destination as well as the development and promotion of eco-tourism. One of the conclusions of the paper is that tour guides have a prominent role in the promotion of eco-tourism which is why continuous education of these professionals is necessary.
{"title":"The role of tour guides in improvement and promotion of ecotourism","authors":"Goran Jević","doi":"10.5937/odrraz2202029j","DOIUrl":"https://doi.org/10.5937/odrraz2202029j","url":null,"abstract":"As one of the most important professions in tourism, guiding has been a part of tourism reality long since, yet it has been rather neglected in academic papers. The growing interest in holidays in the nature along with the increasing concern about environmental issues and the appearance of toursists who are educated in this respect, have resulted in the spread of the type of special interest tourism known as ecotourism. Therefore, the aim of this paper is to research and describe the role of tour guides in the development and promotion of ecotourism. The methodology in the paper includes: defining and conceptualisation of the notions of tour guiding and eco-tourism, the description of their role in the contemorary tourism business, and finally the identification of the role of interpretation and narrative in the creation of tourist experience and the consequent establishing of the reputation of an eco-tourism destination as well as the development and promotion of eco-tourism. One of the conclusions of the paper is that tour guides have a prominent role in the promotion of eco-tourism which is why continuous education of these professionals is necessary.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","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":"71023055","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}
Classic companies are characterized and based on individual property and private initiative of individual owners. However, the processes of capital increase and the need for increasing ventures in production and trade, expansion of production and markets require the creation of large enterprises for the establishment of which was not enough accumulation of individual owner. The development of production on an ever-increasing scale and the constant pursuit of ever-increasing profits requires new forms of increasing capital, and even the association of individual capitals, although they have previously competed with each other. Such conditions lead to the functioning of a more modern form of business in the form of joint stock companies.
{"title":"The role of joint stock company in sustainability of capital development","authors":"B. Ilić, I. Milojević, Miloš Miljković","doi":"10.5937/odrraz2201019i","DOIUrl":"https://doi.org/10.5937/odrraz2201019i","url":null,"abstract":"Classic companies are characterized and based on individual property and private initiative of individual owners. However, the processes of capital increase and the need for increasing ventures in production and trade, expansion of production and markets require the creation of large enterprises for the establishment of which was not enough accumulation of individual owner. The development of production on an ever-increasing scale and the constant pursuit of ever-increasing profits requires new forms of increasing capital, and even the association of individual capitals, although they have previously competed with each other. Such conditions lead to the functioning of a more modern form of business in the form of joint stock companies.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","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":"71022892","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}
Unfortunately, the Republic of Serbia has no perspective of access to the new global capital market, because the painstaking, still unfinished transition process has destroyed any competitive market potential. Agricultural production is still one of the main economic branches. Agricultural land is one of the most important factors of agricultural production. It is often the subject of contention both locally and internationally across all uses as centers of power force the use of agricultural land for non-productive purposes.
{"title":"Analysis of agricultural farms in Jablanica district with emphasis on Bojnik municipality","authors":"D. Krstić, Snežana Krstić, Bojan Brajković","doi":"10.5937/odrraz2202019k","DOIUrl":"https://doi.org/10.5937/odrraz2202019k","url":null,"abstract":"Unfortunately, the Republic of Serbia has no perspective of access to the new global capital market, because the painstaking, still unfinished transition process has destroyed any competitive market potential. Agricultural production is still one of the main economic branches. Agricultural land is one of the most important factors of agricultural production. It is often the subject of contention both locally and internationally across all uses as centers of power force the use of agricultural land for non-productive purposes.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","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":"71023366","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}
Business, as the movement of economic factors in a certain direction, implies continuous monitoring, regardless of whether it causes changes or maintains the existing state. In this sense, accounting is the most important part of the overall information system of every business entity whose information is indispensable to financial management when making decisions. In this paper, we will present the agricultural holding as a business entity as the main production-organizational unit in agriculture. From the aspect of profitability, agricultural farms can be viewed as farms that operate on a market principle (commercial), whose operations can be considered agribusiness and should be included in the VAT system, and those that operate on a non-market principle (non-commercial), which are engaged in production for own needs.
{"title":"Farmers' bookkeeping books","authors":"Slavko Vukša, I. Milojević, M. Zekić","doi":"10.5937/odrraz2202007v","DOIUrl":"https://doi.org/10.5937/odrraz2202007v","url":null,"abstract":"Business, as the movement of economic factors in a certain direction, implies continuous monitoring, regardless of whether it causes changes or maintains the existing state. In this sense, accounting is the most important part of the overall information system of every business entity whose information is indispensable to financial management when making decisions. In this paper, we will present the agricultural holding as a business entity as the main production-organizational unit in agriculture. From the aspect of profitability, agricultural farms can be viewed as farms that operate on a market principle (commercial), whose operations can be considered agribusiness and should be included in the VAT system, and those that operate on a non-market principle (non-commercial), which are engaged in production for own needs.","PeriodicalId":33823,"journal":{"name":"Odrzivi razvoj","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":"71022747","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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