Dejan Vukosavljević, Joao Kaputo, A. Tešić, Danijela Vukosavljević
In most modern countries, the social democratic and liberal approaches prevail on the place of the public sector in state management and socioeconomic development, which significantly reduces the role of the public sector in production activities, so the public sector today largely encompasses social activities, i.e. socially upgrading production activities. Regardless of the ideological approach, the public sector is undeniably the most important factor of the state, on whose efficiency and effectiveness the degree of economic and legal environment as a basic prerequisite for the development of society and the development of social activities depends.
{"title":"Macroeconomic environment and the public sector: Place and role","authors":"Dejan Vukosavljević, Joao Kaputo, A. Tešić, Danijela Vukosavljević","doi":"10.5937/oditor2103037v","DOIUrl":"https://doi.org/10.5937/oditor2103037v","url":null,"abstract":"In most modern countries, the social democratic and liberal approaches prevail on the place of the public sector in state management and socioeconomic development, which significantly reduces the role of the public sector in production activities, so the public sector today largely encompasses social activities, i.e. socially upgrading production activities. Regardless of the ideological approach, the public sector is undeniably the most important factor of the state, on whose efficiency and effectiveness the degree of economic and legal environment as a basic prerequisite for the development of society and the development of social activities depends.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85197326","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 paper presents an analysis of attitudes of management or the management team of entrepreneurs in Serbia, which relate to examining attitudes regarding innovations in the future. The paper used a questionnaire, conceived by the authors on the basis of existing research and adapted it to this research. The research was conducted on the entire territory of Serbia. The total number of respondents in Serbia is 50. Data processing was done with the help of the statistical program SPSS version 23. Based on views of respondents, certain conclusions were reached on what is necessary to do in the future, given that in 2020 the country adopts a new small and medium enterprise development strategy plan.
本文提出了对塞尔维亚企业家的管理态度或管理团队的分析，这涉及到对未来创新的态度。本文采用问卷调查，由作者构思的现有研究的基础上，并适用于本研究。这项研究是在塞尔维亚全境进行的。塞尔维亚的受访者总数为50人。数据处理是在统计程序SPSS version 23的帮助下完成的。根据受访者的观点，鉴于2020年国家采用新的中小企业发展战略计划，我们就未来需要做些什么得出了一些结论。
{"title":"Development of small and medium enterprises in Serbia","authors":"M. Pavlovic, Jovanka Popović, Dragan Turnjanin","doi":"10.5937/oditor2102047p","DOIUrl":"https://doi.org/10.5937/oditor2102047p","url":null,"abstract":"The paper presents an analysis of attitudes of management or the management team of entrepreneurs in Serbia, which relate to examining attitudes regarding innovations in the future. The paper used a questionnaire, conceived by the authors on the basis of existing research and adapted it to this research. The research was conducted on the entire territory of Serbia. The total number of respondents in Serbia is 50. Data processing was done with the help of the statistical program SPSS version 23. Based on views of respondents, certain conclusions were reached on what is necessary to do in the future, given that in 2020 the country adopts a new small and medium enterprise development strategy plan.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80674491","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}
Experts who deal with the essence of communication businesses in the theoretical and practical sense, point out the fact that the process of business communication, at the beginning of the third millennium, conceptually and substantively, has changed greatly. These changes are of a technological nature, but also have a specific political, economic, social, cultural, psychological and any other relevant definition. This paper points to a paradigm shift in the application of information and communication technologies, which is happening due to explosion of technology in society and the impact of globalization on modern business communication. Recomposing the worldview and applying new methods and content is necessary to obtain the relevant effects of business communication. The business world challenges us to use business communication by applying information and communication technologies in the way of the 21st century, not so much in the use of technology, but in the attitudes that shape its use.
{"title":"Challenges and directions of developing business communication on the global market","authors":"Slobodan Rakić, Vladimir Adamović, M. Špiler","doi":"10.5937/oditor2103067r","DOIUrl":"https://doi.org/10.5937/oditor2103067r","url":null,"abstract":"Experts who deal with the essence of communication businesses in the theoretical and practical sense, point out the fact that the process of business communication, at the beginning of the third millennium, conceptually and substantively, has changed greatly. These changes are of a technological nature, but also have a specific political, economic, social, cultural, psychological and any other relevant definition. This paper points to a paradigm shift in the application of information and communication technologies, which is happening due to explosion of technology in society and the impact of globalization on modern business communication. Recomposing the worldview and applying new methods and content is necessary to obtain the relevant effects of business communication. The business world challenges us to use business communication by applying information and communication technologies in the way of the 21st century, not so much in the use of technology, but in the attitudes that shape its use.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79761000","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 procedure of the budget carrying into effect, wherein it represents the most important process in the budgetary operations, is discussed in this paper. According to one idea, the budget carrying into effect represents the spending of funds for specific needs and purposes, and on the other hand, besides spending of funds, it includes the collecting of receipts during the year.
{"title":"Audit aspect of execution of the budget","authors":"M. Kovačević, Jelena Trandafilović, Daut Kalač","doi":"10.5937/ODITOR1901091K","DOIUrl":"https://doi.org/10.5937/ODITOR1901091K","url":null,"abstract":"The procedure of the budget carrying into effect, wherein it represents the most important process in the budgetary operations, is discussed in this paper. According to one idea, the budget carrying into effect represents the spending of funds for specific needs and purposes, and on the other hand, besides spending of funds, it includes the collecting of receipts during the year.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84205464","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}
{"title":"Fiscal sustainability of the macroeconomic system of European Union members","authors":"Aleksandar Živković, Nemanja Pantić, M. Rosic","doi":"10.5937/ODITOR1902033Z","DOIUrl":"https://doi.org/10.5937/ODITOR1902033Z","url":null,"abstract":"","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78630484","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}
{"title":"Restrictions in ownership related to rights of neighbours in Roman law","authors":"Milica Župljanić, M. Zorić, Valentina Jovanović","doi":"10.5937/ODITOR1902023Z","DOIUrl":"https://doi.org/10.5937/ODITOR1902023Z","url":null,"abstract":"","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"64 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82842362","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}
{"title":"Analysis of the project manager's role in the research and development projects","authors":"Ivana Jolović, Dušan Bobera","doi":"10.5937/oditor1903038j","DOIUrl":"https://doi.org/10.5937/oditor1903038j","url":null,"abstract":"","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75515061","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}
Professional certification Certified Internal Auditor® (CIA®) is globally recognized internal audit certification, representing standards of knowledge and competencies of internal auditors. The recognition of this vocation is the result of the high quality of the curriculum, which is constantly aligned with the needs of employers. The interest of internal auditors for acquiring this professional title is the result of its general recognition in the international environment and the fact that the CIA professionals have higher earnings than other internal auditors. This text presents the CIA program content, learning tools and resources, and references for preparing CIA exam. The text also reviews the compliance of the CIA program with the requirements of the International Standards on Internal Auditing of the Institute of Internal Auditors. The basic conclusion is that the program for acquiring a professional title of CIA® is in line with the requirements set out in the International Standards on Internal Auditing and it enables candidates to gain the required knowledge and competencies.
{"title":"Knowledge and competences attained by certification Certified Internal Auditor (CIA)","authors":"Jozefina Beke-Trivunac","doi":"10.5937/ODITOR1901053B","DOIUrl":"https://doi.org/10.5937/ODITOR1901053B","url":null,"abstract":"Professional certification Certified Internal Auditor® (CIA®) is globally recognized internal audit certification, representing standards of knowledge and competencies of internal auditors. The recognition of this vocation is the result of the high quality of the curriculum, which is constantly aligned with the needs of employers. The interest of internal auditors for acquiring this professional title is the result of its general recognition in the international environment and the fact that the CIA professionals have higher earnings than other internal auditors. This text presents the CIA program content, learning tools and resources, and references for preparing CIA exam. The text also reviews the compliance of the CIA program with the requirements of the International Standards on Internal Auditing of the Institute of Internal Auditors. The basic conclusion is that the program for acquiring a professional title of CIA® is in line with the requirements set out in the International Standards on Internal Auditing and it enables candidates to gain the required knowledge and competencies.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76234726","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 epithet of classic, dominant and, at the same time, the most numerous institutions in the financial market, belongs to banks for centuries. In the current conditions, financial institution of this type needs to, in order to retain a key role and fight for better market position among strong competitors, set a business on the principles of efficient resource management. More specifically, numerous authors consider that in the 21st century, differentiation and creation of the bank's competitive advantage are possible only with quality, motivated and adequately organized human resources. Human resource management is, therefore, a function to which ambitious banks should pay special attention. The aim of the research is to highlight the importance that human resources management can have in the process of gaining a bank's competitive advantage in the market. A descriptive method, analysis and synthesis techniques, and a detailed content analysis of available domestic/foreign literature were used for the preparation of this paper. The result of the research is a confirmed belief that quality management of human resources has a positive effect on bank's gaining a competitive advantage in the market.
{"title":"Human resource management in the function of acquiring competitive advantage in banking","authors":"Nevena Jolović","doi":"10.5937/oditor1903065j","DOIUrl":"https://doi.org/10.5937/oditor1903065j","url":null,"abstract":"The epithet of classic, dominant and, at the same time, the most numerous institutions in the financial market, belongs to banks for centuries. In the current conditions, financial institution of this type needs to, in order to retain a key role and fight for better market position among strong competitors, set a business on the principles of efficient resource management. More specifically, numerous authors consider that in the 21st century, differentiation and creation of the bank's competitive advantage are possible only with quality, motivated and adequately organized human resources. Human resource management is, therefore, a function to which ambitious banks should pay special attention. The aim of the research is to highlight the importance that human resources management can have in the process of gaining a bank's competitive advantage in the market. A descriptive method, analysis and synthesis techniques, and a detailed content analysis of available domestic/foreign literature were used for the preparation of this paper. The result of the research is a confirmed belief that quality management of human resources has a positive effect on bank's gaining a competitive advantage in the market.","PeriodicalId":52775,"journal":{"name":"Oditor","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77801974","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：