The task of the communal police is primarily reflected in the provision of assistance and services that have their own specifics. When it comes to the communal police in the Republic of Serbia, in that case the duties are reflected in the performance of supervision and control in accordance with the legal authorizations of the city regulations. Accordingly, the communal police, by performing tasks within their jurisdiction, ensures the performance of tasks within the jurisdiction of the City of Zajecar, in the areas of communal activities, environmental protection, people and goods, protection and maintenance of order in the use of land, space, local roads, streets and other public facilities, as well as the unhindered performance of certain tasks within the jurisdiction of the city, and so forth. Having in mind the specifics of the communal police, the aim of the research is to show the efficiency of the work of the Communal Police when providing assistance (2014-2019) through a systematic approach to the processing of data from archival materials, on the example of the service provided to the city authorities, which refers to providing assistance to PC Parking Service Zajecar.
{"title":"Analysis of the efficiency of work of communal police when providing assistance: Case report of the City of Zajecar","authors":"A. Manić, D. Karabašević, S. Novaković","doi":"10.5937/oditor2202001m","DOIUrl":"https://doi.org/10.5937/oditor2202001m","url":null,"abstract":"The task of the communal police is primarily reflected in the provision of assistance and services that have their own specifics. When it comes to the communal police in the Republic of Serbia, in that case the duties are reflected in the performance of supervision and control in accordance with the legal authorizations of the city regulations. Accordingly, the communal police, by performing tasks within their jurisdiction, ensures the performance of tasks within the jurisdiction of the City of Zajecar, in the areas of communal activities, environmental protection, people and goods, protection and maintenance of order in the use of land, space, local roads, streets and other public facilities, as well as the unhindered performance of certain tasks within the jurisdiction of the city, and so forth. Having in mind the specifics of the communal police, the aim of the research is to show the efficiency of the work of the Communal Police when providing assistance (2014-2019) through a systematic approach to the processing of data from archival materials, on the example of the service provided to the city authorities, which refers to providing assistance to PC Parking Service Zajecar.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88761395","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 research was created as an attempt to discover the role of service quality in user satisfaction with the aim of a faster and more efficient response of logistics companies to their changing needs. In particular, before the research, the question was asked whether it is possible to predict their satisfaction on the basis of users' attitudes regarding the perceived quality of logistics services. In the research, a convenient sample of 234 respondents was used, which included users who used the services of freight forwarding companies from Serbia in recent years. The regression analysis technique was used to process the collected responses of respondents. The research results confirm a significant positive correlation between the quality of logistics services and customer satisfaction. The quality of logistics services is identified as a significant predictor of user satisfaction in Serbia. It was also shown that the greatest impact on user satisfaction is achieved by responsibility as an indicator of service quality according to the SERVPERF model. Other characteristics of service quality - reliability and tangible elements show medium, while security and empathy show less significant positive correlation with user satisfaction.
{"title":"The influence of the quality of logistics services on user satisfaction in Serbia","authors":"Miloš Dašić","doi":"10.5937/oditor2202108d","DOIUrl":"https://doi.org/10.5937/oditor2202108d","url":null,"abstract":"The research was created as an attempt to discover the role of service quality in user satisfaction with the aim of a faster and more efficient response of logistics companies to their changing needs. In particular, before the research, the question was asked whether it is possible to predict their satisfaction on the basis of users' attitudes regarding the perceived quality of logistics services. In the research, a convenient sample of 234 respondents was used, which included users who used the services of freight forwarding companies from Serbia in recent years. The regression analysis technique was used to process the collected responses of respondents. The research results confirm a significant positive correlation between the quality of logistics services and customer satisfaction. The quality of logistics services is identified as a significant predictor of user satisfaction in Serbia. It was also shown that the greatest impact on user satisfaction is achieved by responsibility as an indicator of service quality according to the SERVPERF model. Other characteristics of service quality - reliability and tangible elements show medium, while security and empathy show less significant positive correlation with user satisfaction.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77581397","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 management of production companies as a dynamic and complex process is aimed primarily at the efficient and effective use of limited resources in order to realize the set goals. In this way, the successful competitive position of the company is conditioned by an adequate and capable management that follows the changes in the environment, which manifest as opportunities and risks for the company. In modern business conditions, as an area with extremely high potential for creating a favorable competitive position is logistics, i.e. supply chains, as the aspiration of business entities to integrate their business activities and extend their influence all the way to consumers. Such an open system influences the value creation process and offers much greater potential for profit.
{"title":"The role of logistics in creating company value","authors":"Hemed Issa, Miloš Dašić, Janko Todorov","doi":"10.5937/oditor2203143h","DOIUrl":"https://doi.org/10.5937/oditor2203143h","url":null,"abstract":"The management of production companies as a dynamic and complex process is aimed primarily at the efficient and effective use of limited resources in order to realize the set goals. In this way, the successful competitive position of the company is conditioned by an adequate and capable management that follows the changes in the environment, which manifest as opportunities and risks for the company. In modern business conditions, as an area with extremely high potential for creating a favorable competitive position is logistics, i.e. supply chains, as the aspiration of business entities to integrate their business activities and extend their influence all the way to consumers. Such an open system influences the value creation process and offers much greater potential for profit.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"53 20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73869125","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}
Increasing demands for improving the living standards of citizens at the local level require for local authorities to find new sources of funding. The experiences of developed countries and the fact that traditional sources of financing local governments are insufficient, indicate the growing importance of municipal bonds. The author emphasizes the special specifics of municipal bonds as a security. In addition, typical types of municipal bonds have been identified, indicating the characteristics of each. The benefits of issuing municipal bonds, i.e. the advantages of investing in this type of securities, were highlighted. Empirical research has shown which municipalities and cities in the Republic of Serbia have decided to issue municipal bonds, under what conditions and for what purpose the issue was made.
{"title":"Municipal bonds as an instrument for financing local governments","authors":"Pavle Jakšić","doi":"10.5937/oditor2201083j","DOIUrl":"https://doi.org/10.5937/oditor2201083j","url":null,"abstract":"Increasing demands for improving the living standards of citizens at the local level require for local authorities to find new sources of funding. The experiences of developed countries and the fact that traditional sources of financing local governments are insufficient, indicate the growing importance of municipal bonds. The author emphasizes the special specifics of municipal bonds as a security. In addition, typical types of municipal bonds have been identified, indicating the characteristics of each. The benefits of issuing municipal bonds, i.e. the advantages of investing in this type of securities, were highlighted. Empirical research has shown which municipalities and cities in the Republic of Serbia have decided to issue municipal bonds, under what conditions and for what purpose the issue was made.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77663657","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}
Profit management mechanisms can be realized by applying accounting techniques or by undertaking real transactions. In the first case, opportunistic behavior is directed towards the calculation components of accounting results, while manipulations of real transactions have repercussions on cash flows. Based on a qualitative analysis of relevant international and domestic literature related to the problem of profit management, the paper presents the consequences, limitations and risks associated with different profit management techniques. In many researches conducted in developed economies, the evolution of profit management practices from accounting manipulations to manipulations through real transactions has been confirmed. As methodological instruments for assessing real manipulations are still scarce, the aim of the paper is to draw the public's attention to the practice of profit management through real transactions because it is a more perfidious form that significantly reduces the risk of detection. In addition, the paper contributes to the definition of a new area of research towards which the academic accounting community should direct its efforts in the future.
{"title":"Evolution of earnings management practice: A new threat to the quality of financial reports","authors":"S. Miletić, Siniša Radić","doi":"10.5937/oditor2203117m","DOIUrl":"https://doi.org/10.5937/oditor2203117m","url":null,"abstract":"Profit management mechanisms can be realized by applying accounting techniques or by undertaking real transactions. In the first case, opportunistic behavior is directed towards the calculation components of accounting results, while manipulations of real transactions have repercussions on cash flows. Based on a qualitative analysis of relevant international and domestic literature related to the problem of profit management, the paper presents the consequences, limitations and risks associated with different profit management techniques. In many researches conducted in developed economies, the evolution of profit management practices from accounting manipulations to manipulations through real transactions has been confirmed. As methodological instruments for assessing real manipulations are still scarce, the aim of the paper is to draw the public's attention to the practice of profit management through real transactions because it is a more perfidious form that significantly reduces the risk of detection. In addition, the paper contributes to the definition of a new area of research towards which the academic accounting community should direct its efforts in the future.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"73 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86611537","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}
In conditions of dynamic changes, companies try to preserve their position in various ways and thus ensure their survival on the market. One of the possibilities available to them is quality application of the concept of social responsibility. It can be said that in modern business conditions, trade has a very important role in functioning of any economy because, among other things, it can adequately bridge the discrepancy between greater supply of goods and lack of payment demand. However, regardless of that, one should not ignore the fact that today trade companies are also expected to monitor and adapt to socially responsible requirements. The aim of this paper is to point out the importance of social responsibility as well as certain aspects of socially responsible business in trade companies with reference to the largest retail chain in the world. Walmart, as the largest American company engaged in retail sale of goods in the domestic and international markets, has a very developed sense of society and the environment. Management of this company is aware of the fact that economic development can be achieved only if it goes hand in hand with development of the social community.
{"title":"Social responsibility in modern trade companies with reference to the walmart trade chain","authors":"Radmila Micić, Maja Staletović, N. Kojić","doi":"10.5937/oditor2201036m","DOIUrl":"https://doi.org/10.5937/oditor2201036m","url":null,"abstract":"In conditions of dynamic changes, companies try to preserve their position in various ways and thus ensure their survival on the market. One of the possibilities available to them is quality application of the concept of social responsibility. It can be said that in modern business conditions, trade has a very important role in functioning of any economy because, among other things, it can adequately bridge the discrepancy between greater supply of goods and lack of payment demand. However, regardless of that, one should not ignore the fact that today trade companies are also expected to monitor and adapt to socially responsible requirements. The aim of this paper is to point out the importance of social responsibility as well as certain aspects of socially responsible business in trade companies with reference to the largest retail chain in the world. Walmart, as the largest American company engaged in retail sale of goods in the domestic and international markets, has a very developed sense of society and the environment. Management of this company is aware of the fact that economic development can be achieved only if it goes hand in hand with development of the social community.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"339 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78941421","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}
Slobodan Adžić, Radan Kostić, Marijana Milunović, Tijana Savić-Tot, D. Jeremic, Slobodan Stanojević
Teamwork requires quality two-way communication in a team, both formal and informal, which can only be achieved by increased engagement of senders and recipients of information in the communication process. Quality communication removes, or minimizes, psychological, semantic, physical and technical obstacles to the communication process. Successful functioning of a team requires constant exchange of information between team members, creating a favorable organizational climate (team atmosphere), motivating team members, encouraging team members to creative work and initiative and subtly guiding team members towards the goal.
{"title":"Role of team management in modern business conditions","authors":"Slobodan Adžić, Radan Kostić, Marijana Milunović, Tijana Savić-Tot, D. Jeremic, Slobodan Stanojević","doi":"10.5937/oditor2201062a","DOIUrl":"https://doi.org/10.5937/oditor2201062a","url":null,"abstract":"Teamwork requires quality two-way communication in a team, both formal and informal, which can only be achieved by increased engagement of senders and recipients of information in the communication process. Quality communication removes, or minimizes, psychological, semantic, physical and technical obstacles to the communication process. Successful functioning of a team requires constant exchange of information between team members, creating a favorable organizational climate (team atmosphere), motivating team members, encouraging team members to creative work and initiative and subtly guiding team members towards the goal.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89191773","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}
It is a well-known fact in the scientific and professional public that there is no perfect financial reporting. The complexity of the company's operations on the one hand and the impossibility of monitoring the development of accounting rules to record every business situation that occurs during the business year on the other hand, open room for maneuver for the occurrence of fraud in financial statements. Managers, accountants, internal and external audit are responsible for fraud in the financial statements. Certain positions in the financial statements are a frequent target of fraudsters. In this paper, we will analyze which are the items that are a frequent target of fraudsters. The aim of the research in this paper is to point out the manipulation techniques and instruments for fraud prevention in financial statements. The research methods used in this paper are: analytical method, statistical method, induction method and deduction method. The results of this research are a systematic presentation of the identification of individual items in the financial statements and instruments for their prevention. Based on the conducted research, we conclude that the most important thing for those responsible for compiling and examining items in the financial statements is ethics.
{"title":"Fraud in financial statements","authors":"Nemanja Gogić","doi":"10.5937/oditor2201007g","DOIUrl":"https://doi.org/10.5937/oditor2201007g","url":null,"abstract":"It is a well-known fact in the scientific and professional public that there is no perfect financial reporting. The complexity of the company's operations on the one hand and the impossibility of monitoring the development of accounting rules to record every business situation that occurs during the business year on the other hand, open room for maneuver for the occurrence of fraud in financial statements. Managers, accountants, internal and external audit are responsible for fraud in the financial statements. Certain positions in the financial statements are a frequent target of fraudsters. In this paper, we will analyze which are the items that are a frequent target of fraudsters. The aim of the research in this paper is to point out the manipulation techniques and instruments for fraud prevention in financial statements. The research methods used in this paper are: analytical method, statistical method, induction method and deduction method. The results of this research are a systematic presentation of the identification of individual items in the financial statements and instruments for their prevention. Based on the conducted research, we conclude that the most important thing for those responsible for compiling and examining items in the financial statements is ethics.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82060349","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}
A. Manić, Saška Manić, S. Novaković, D. Karabašević
The research was designed as a cross-sectional study in two time periods (2014 and 2019) on a selected sample in 12 cities of the Republic of Serbia. It aims to find out about the level of job satisfaction of employees in the municipal police (Official Gazette of the RS, No. 51/2009) - militia (Official Gazette of the RS, No. 49/2019). In order to obtain valid results from the respondents, the measurement of the degree of satisfaction was carried out by means of an anonymous standardized questionnaire for measuring job satisfaction - Job Satisfaction Survey (JSS). The collected data were processed by Descriptive statistical analysis (Macura, Kovacevic, 2018), determined is medium value, relationships and connections with categorical by division on the subscales and total scales For pleasure by work: dissatisfied, ambivalent and satisfied. T test of independent samples performed is a comparison of mean values on the job satisfaction scale and all its subscales. Standard multiple regression analysis of certain is mutual and influence and statistics the significance of the set variables on Employee Job Satisfaction. The results showed a statistically significant influence between the subscales on the job satisfaction scale, where the greatest influence on employee dissatisfaction in 2014 was the salary, promotion, benefits, rewards and the very nature of the job. The greatest influence on employee ambivalence was satisfaction with work procedures and satisfaction with communications in 2014, while in 2019 the greatest influence on employee ambivalence was satisfaction with co-workers, rewards, the very nature of work and communication.
{"title":"Job Satisfaction of employees in the municipal police (militia) of the Republic of Serbia","authors":"A. Manić, Saška Manić, S. Novaković, D. Karabašević","doi":"10.5937/oditor2203001m","DOIUrl":"https://doi.org/10.5937/oditor2203001m","url":null,"abstract":"The research was designed as a cross-sectional study in two time periods (2014 and 2019) on a selected sample in 12 cities of the Republic of Serbia. It aims to find out about the level of job satisfaction of employees in the municipal police (Official Gazette of the RS, No. 51/2009) - militia (Official Gazette of the RS, No. 49/2019). In order to obtain valid results from the respondents, the measurement of the degree of satisfaction was carried out by means of an anonymous standardized questionnaire for measuring job satisfaction - Job Satisfaction Survey (JSS). The collected data were processed by Descriptive statistical analysis (Macura, Kovacevic, 2018), determined is medium value, relationships and connections with categorical by division on the subscales and total scales For pleasure by work: dissatisfied, ambivalent and satisfied. T test of independent samples performed is a comparison of mean values on the job satisfaction scale and all its subscales. Standard multiple regression analysis of certain is mutual and influence and statistics the significance of the set variables on Employee Job Satisfaction. The results showed a statistically significant influence between the subscales on the job satisfaction scale, where the greatest influence on employee dissatisfaction in 2014 was the salary, promotion, benefits, rewards and the very nature of the job. The greatest influence on employee ambivalence was satisfaction with work procedures and satisfaction with communications in 2014, while in 2019 the greatest influence on employee ambivalence was satisfaction with co-workers, rewards, the very nature of work and communication.","PeriodicalId":52775,"journal":{"name":"Oditor","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":"75233692","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}
When compiling financial statements in accordance with IFRS, it is possible to apply several procedures and methods to capture the effects of certain events and transactions. The fact that the quality of accounting information is directly conditioned by the choice of accounting policies, the assessments made during the preparation of financial statements, as well as the professional judgment of the compiler of financial statements, there is an emphasized need to consider the scope of the target design of financial statements, since based on the information presented, the primary users of financial statements make decisions in the field of capital allocation. The aim of the work is to shed light on the area of conception and selection of accounting policies and thereby contribute to a better understanding of the presented financial information as a significant prerequisite for efficient decision-making by investors and the functioning of the capital market.
{"title":"Challenges of targeted formation of financial reports in modern business conditions","authors":"B. Savić, I. Milojević","doi":"10.5937/oditor2202030s","DOIUrl":"https://doi.org/10.5937/oditor2202030s","url":null,"abstract":"When compiling financial statements in accordance with IFRS, it is possible to apply several procedures and methods to capture the effects of certain events and transactions. The fact that the quality of accounting information is directly conditioned by the choice of accounting policies, the assessments made during the preparation of financial statements, as well as the professional judgment of the compiler of financial statements, there is an emphasized need to consider the scope of the target design of financial statements, since based on the information presented, the primary users of financial statements make decisions in the field of capital allocation. The aim of the work is to shed light on the area of conception and selection of accounting policies and thereby contribute to a better understanding of the presented financial information as a significant prerequisite for efficient decision-making by investors and the functioning of the capital market.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"112 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80663173","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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