Jovan Veselinović, Aleksandra Perović, Violeta Šiljak, Srećko M. Bačevac
The two centuries long course and development of modern sport has faced a number of challenges and changes, casing significant changes in sports management globally. Changes in the sports industry are affecting athletes, team owners, fans and society as a whole. In developed market economies, an increasing number of people are professionally involved in the field of sports, not only as athletes, but also in management of various processes, activities, events, human resources and finished products related to sports. The development of technology also has a constant impact on the development of sports in training technology, from the use of modern information technologies in the process of training, competition, to monitoring sports events, communication with fans, etc. The challenges of modern sports management are numerous and require relevant skills for the wide range of jobs it encompasses. The need for systematic management of all elements of sport emphasizes the importance of sports management that is oriented towards long-term success and well-being, both for the sports industry and for athletes and sports organizations.
{"title":"Challenges of modern sport management","authors":"Jovan Veselinović, Aleksandra Perović, Violeta Šiljak, Srećko M. Bačevac","doi":"10.5937/oditor2201109v","DOIUrl":"https://doi.org/10.5937/oditor2201109v","url":null,"abstract":"The two centuries long course and development of modern sport has faced a number of challenges and changes, casing significant changes in sports management globally. Changes in the sports industry are affecting athletes, team owners, fans and society as a whole. In developed market economies, an increasing number of people are professionally involved in the field of sports, not only as athletes, but also in management of various processes, activities, events, human resources and finished products related to sports. The development of technology also has a constant impact on the development of sports in training technology, from the use of modern information technologies in the process of training, competition, to monitoring sports events, communication with fans, etc. The challenges of modern sports management are numerous and require relevant skills for the wide range of jobs it encompasses. The need for systematic management of all elements of sport emphasizes the importance of sports management that is oriented towards long-term success and well-being, both for the sports industry and for athletes and sports organizations.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77675559","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}
Exchange of goods and services is the most important domain of economic cooperation between the Republic of Serbia with the world and is crucial for faster growth of gross domestic product (and thus expected economic growth rates and faster social development and rising living standards) in the coming period. Due to this, paper analyses the degree of involvement of the Republic of Serbia in total world exports, its most important foreign trade partners, the degree of openness of the economy and the share of exports in gross domestic product, analyzing the period from 2008 to 2017. The aim of this paper is to study specific relations between the Republic of Serbia and its most important foreign trade partners and their interdependence with the integration processes through multilateral and bilateral cooperation with the European Union, Eurasian Economic Union, World Trade Organization and Central European Free Trade Agreement. Based on the updated statistical research and analysis of the content of the basic determinants of bilateral agreements, recommendations were given for the future development of integration processes within the European Union and the Eurasian Economic Union.
{"title":"Economic aspects of the integration processes of the Republic of Serbia","authors":"Mila Šimić, Antoaneta Vassileva, Anđelka Aničić","doi":"10.5937/oditor2102083s","DOIUrl":"https://doi.org/10.5937/oditor2102083s","url":null,"abstract":"Exchange of goods and services is the most important domain of economic cooperation between the Republic of Serbia with the world and is crucial for faster growth of gross domestic product (and thus expected economic growth rates and faster social development and rising living standards) in the coming period. Due to this, paper analyses the degree of involvement of the Republic of Serbia in total world exports, its most important foreign trade partners, the degree of openness of the economy and the share of exports in gross domestic product, analyzing the period from 2008 to 2017. The aim of this paper is to study specific relations between the Republic of Serbia and its most important foreign trade partners and their interdependence with the integration processes through multilateral and bilateral cooperation with the European Union, Eurasian Economic Union, World Trade Organization and Central European Free Trade Agreement. Based on the updated statistical research and analysis of the content of the basic determinants of bilateral agreements, recommendations were given for the future development of integration processes within the European Union and the Eurasian Economic Union.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86192676","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}
Modern business organizations are facing a multidimensional problem of creating an accounting information system is a multidimensional problem. The presence of mathematics in solving such problems is often a necessity, which is why, in this case, mathematical relations Presence of mathematics in solving such problems is often a necessity, which is why, in this case, mathematical relations using Boolean algebra represent the basis for solving problems related to the development and functioning of an adequate accounting information system.
{"title":"Possibilty of applying Bull algebra in creating an accounting information system","authors":"D. Lojaničić, Slaviša Trajković, Svetlana Tasić","doi":"10.5937/oditor2102007l","DOIUrl":"https://doi.org/10.5937/oditor2102007l","url":null,"abstract":"Modern business organizations are facing a multidimensional problem of creating an accounting information system is a multidimensional problem. The presence of mathematics in solving such problems is often a necessity, which is why, in this case, mathematical relations Presence of mathematics in solving such problems is often a necessity, which is why, in this case, mathematical relations using Boolean algebra represent the basis for solving problems related to the development and functioning of an adequate accounting information system.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"133 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86208844","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 the survival and destiny of mankind are originally and inextricably conditioned by the state of the natural environment, it has become clear over time that man's relationship to the environment and economic growth and development at all costs were no longer possible or acceptable, and that man is, in fact, part of the ecosystem beyond whose legality will not be able to go unpunished. Faced with problems that, as a by-product of modernization, have for decades devastated and violated the quality of life in urban environments, the environmentally conscious global community has been pushing for the creation of sustainable cities and greener urban mobility. Hence the author's intention to emphasize the importance of accepting the concept of sustainable marketing in order to, by raising the collective awareness of the importance of transition to a low-emission society, encourage the substitution of urban mobility habits and behaviour that are in contrast the idea of sustainable urban form and the vision of a green city. The research is based on the use of secondary data, analysis of the content of available professional literature and relevant reports of the United Nations and national institutions, as well as on the application of descriptive methods and methods of analysis and synthesis. The article concludes by offering a framework for the implementation of sustainable marketing and measures that can be taken in the field of creating sustainable urban mobility.
{"title":"Sustainable marketing in the function of sustainable urban mobility","authors":"Sonja Vujović, Tanja Vujović","doi":"10.5937/oditor2103167v","DOIUrl":"https://doi.org/10.5937/oditor2103167v","url":null,"abstract":"As the survival and destiny of mankind are originally and inextricably conditioned by the state of the natural environment, it has become clear over time that man's relationship to the environment and economic growth and development at all costs were no longer possible or acceptable, and that man is, in fact, part of the ecosystem beyond whose legality will not be able to go unpunished. Faced with problems that, as a by-product of modernization, have for decades devastated and violated the quality of life in urban environments, the environmentally conscious global community has been pushing for the creation of sustainable cities and greener urban mobility. Hence the author's intention to emphasize the importance of accepting the concept of sustainable marketing in order to, by raising the collective awareness of the importance of transition to a low-emission society, encourage the substitution of urban mobility habits and behaviour that are in contrast the idea of sustainable urban form and the vision of a green city. The research is based on the use of secondary data, analysis of the content of available professional literature and relevant reports of the United Nations and national institutions, as well as on the application of descriptive methods and methods of analysis and synthesis. The article concludes by offering a framework for the implementation of sustainable marketing and measures that can be taken in the field of creating sustainable urban mobility.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80168114","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}
Forfeiting technique includes the purchase of outstanding long-term foreign trade receivables that meet certain conditions in terms of maturity and type. In that way, the company has the opportunity to sell to a commercial bank or some other specialized financial body for forfeiting its foreign trade claim, which is not burdened by the possibility of recourse claims of other persons against the buyer of the claim, which is provided by some collateral. Through the forfeiting transaction, the company eliminates possible losses due to illiquidity, risks of rising interest rates in the future, risks based on fluctuating exchange rates, risk based on changes in creditworthiness and financial position of debtors, eliminates administrative problems and associated costs of debt collection. This paper aims to point out the process of applying the forfeiting technique and the discount rate mechanisms depending on the risk, repayment period, currency and the amount of the transaction itself.
{"title":"Forfeting as a modern form of financing a company","authors":"J. Vapa-Tankosić, M. Ivaniš, Dejan Vukosavljević","doi":"10.5937/oditor2103007v","DOIUrl":"https://doi.org/10.5937/oditor2103007v","url":null,"abstract":"Forfeiting technique includes the purchase of outstanding long-term foreign trade receivables that meet certain conditions in terms of maturity and type. In that way, the company has the opportunity to sell to a commercial bank or some other specialized financial body for forfeiting its foreign trade claim, which is not burdened by the possibility of recourse claims of other persons against the buyer of the claim, which is provided by some collateral. Through the forfeiting transaction, the company eliminates possible losses due to illiquidity, risks of rising interest rates in the future, risks based on fluctuating exchange rates, risk based on changes in creditworthiness and financial position of debtors, eliminates administrative problems and associated costs of debt collection. This paper aims to point out the process of applying the forfeiting technique and the discount rate mechanisms depending on the risk, repayment period, currency and the amount of the transaction itself.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83799257","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}
Pavle Dakić, D. Lojaničić, Hemed Issa, Milanka Bogavac
Selection of people who will deal with management is crucial for the successful operation of any organization. This process involves respecting all relevant skills that candidates should possess, character traits, attitudes, and respect for the authority of the candidate by the group he or she should manage. The reason for conducting an adequate managerial selection procedure is the numerous findings that there are many management problems, but that there are very few sufficiently efficient managers. The aim of this paper is to point out the characteristics that need to be identified during the selection of managers in order to achieve successful business results.
{"title":"Choosing, creating and developing managers","authors":"Pavle Dakić, D. Lojaničić, Hemed Issa, Milanka Bogavac","doi":"10.5937/oditor2103105d","DOIUrl":"https://doi.org/10.5937/oditor2103105d","url":null,"abstract":"Selection of people who will deal with management is crucial for the successful operation of any organization. This process involves respecting all relevant skills that candidates should possess, character traits, attitudes, and respect for the authority of the candidate by the group he or she should manage. The reason for conducting an adequate managerial selection procedure is the numerous findings that there are many management problems, but that there are very few sufficiently efficient managers. The aim of this paper is to point out the characteristics that need to be identified during the selection of managers in order to achieve successful business results.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75177966","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}
Maja Staletović, N. Kojić, Srećko Milačić, Milan Dajić
It can be said that today, given the relevance of the concept of sustainability, sustainable human resource management is a decisive factor in successful functioning of any organizational system. The main goal of this paper is to points to the importance of human resource management in accordance with the concept of sustainable development, starting from the importance of the concept of sustainable development for modern business, as well as from the new place and new role of man in all social processes. In order to achieve the set goal, a survey was conducted in trade companies in the city of Kruševac, the essence of which is to obtain data on whether managers in these companies informed their employees about the importance of the concept of sustainable development, and to what extent a way that does not imply jeopardizing the ability of future generations to meet their needs.
{"title":"Importance of sustainable human resources management on the example of trade companies in Kruševac","authors":"Maja Staletović, N. Kojić, Srećko Milačić, Milan Dajić","doi":"10.5937/oditor2102107s","DOIUrl":"https://doi.org/10.5937/oditor2102107s","url":null,"abstract":"It can be said that today, given the relevance of the concept of sustainability, sustainable human resource management is a decisive factor in successful functioning of any organizational system. The main goal of this paper is to points to the importance of human resource management in accordance with the concept of sustainable development, starting from the importance of the concept of sustainable development for modern business, as well as from the new place and new role of man in all social processes. In order to achieve the set goal, a survey was conducted in trade companies in the city of Kruševac, the essence of which is to obtain data on whether managers in these companies informed their employees about the importance of the concept of sustainable development, and to what extent a way that does not imply jeopardizing the ability of future generations to meet their needs.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87406621","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 modern business conditions, growth and development of an organization depends on the ability of its managers to adequately coordinate the activities of employees. Managers are required to systematically and permanently improve and develop their own knowledge, abilities and skills in accordance with the dynamic changes of the global organizational environment. All this is reflected on their status in the organization. The aim of this paper is to investigate the interdependence and connection between socio-demographic characteristics of managers and professional status. Data collection was performed by an anonymous survey on a sample of 110 managers of different hierarchical levels. Descriptive statistics and factor analysis were used in data analysis. The obtained results showed that practical experience and family situation are the dominant socio-demographic factors. Only those employees who establish a balance between professional and family life, can fully dedicate themselves to the work they do and thus contribute to the improvement of business.
{"title":"Professional status of managers from the aspect of socio-demographic characteristics","authors":"D. Paspalj, Pavle Brzaković","doi":"10.5937/oditor2103135p","DOIUrl":"https://doi.org/10.5937/oditor2103135p","url":null,"abstract":"In modern business conditions, growth and development of an organization depends on the ability of its managers to adequately coordinate the activities of employees. Managers are required to systematically and permanently improve and develop their own knowledge, abilities and skills in accordance with the dynamic changes of the global organizational environment. All this is reflected on their status in the organization. The aim of this paper is to investigate the interdependence and connection between socio-demographic characteristics of managers and professional status. Data collection was performed by an anonymous survey on a sample of 110 managers of different hierarchical levels. Descriptive statistics and factor analysis were used in data analysis. The obtained results showed that practical experience and family situation are the dominant socio-demographic factors. Only those employees who establish a balance between professional and family life, can fully dedicate themselves to the work they do and thus contribute to the improvement of business.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"52 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78265969","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}
Milanka Bogavac, V. Todorović, Danijela Karić, Milovan Rosić
The most important phase in legal proceedings is the stage of proving, which fully refers to the control procedure. The facts on which the decision in the control procedure is based are determined by proving. Proving is an unavoidable action in the procedure, which, among other things, implies certain knowledge of logic. It is a complex logical action, which is often in the sphere of superficial interest, because of its complexity. For these reasons, first-instance decisions in the control procedure often have more serious shortcomings - inconsistency of the dispositive of the decision with the explanation, incompleteness of the factual situation which must explain the orders in the dispositive, and even contradictions of the dispositive with the explanation of the decision. In order to overcome these omissions in practice, special attention should be paid to the issue of proving in the control procedure.
{"title":"Proof in the accounting control procedure","authors":"Milanka Bogavac, V. Todorović, Danijela Karić, Milovan Rosić","doi":"10.5937/oditor2102025b","DOIUrl":"https://doi.org/10.5937/oditor2102025b","url":null,"abstract":"The most important phase in legal proceedings is the stage of proving, which fully refers to the control procedure. The facts on which the decision in the control procedure is based are determined by proving. Proving is an unavoidable action in the procedure, which, among other things, implies certain knowledge of logic. It is a complex logical action, which is often in the sphere of superficial interest, because of its complexity. For these reasons, first-instance decisions in the control procedure often have more serious shortcomings - inconsistency of the dispositive of the decision with the explanation, incompleteness of the factual situation which must explain the orders in the dispositive, and even contradictions of the dispositive with the explanation of the decision. In order to overcome these omissions in practice, special attention should be paid to the issue of proving in the control procedure.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73185347","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}
Dejan Karavelić, V. Todorović, Kristijan Ristić, Danijela Karić, V. Miletić
By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.
{"title":"Comparative analysis of the effect of tax evasion through tax havens","authors":"Dejan Karavelić, V. Todorović, Kristijan Ristić, Danijela Karić, V. Miletić","doi":"10.5937/oditor2103051k","DOIUrl":"https://doi.org/10.5937/oditor2103051k","url":null,"abstract":"By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85915800","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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