Rivista e Edizione

Volume 60 (2022): Edizione 2 (June 2022)

Volume 60 (2022): Edizione 1 (March 2022)

Volume 59 (2021): Edizione 4 (December 2021)

Volume 59 (2021): Edizione 3 (September 2021)

Volume 59 (2021): Edizione 2 (June 2021)

Volume 59 (2021): Edizione 1 (March 2021)

Volume 58 (2020): Edizione 4 (December 2020)

Volume 58 (2020): Edizione 3 (September 2020)

Volume 58 (2020): Edizione 2 (June 2020)

Volume 58 (2020): Edizione 1 (March 2020)

Volume 57 (2019): Edizione 4 (December 2019)

Volume 57 (2019): Edizione 3 (September 2019)

Volume 57 (2019): Edizione 2 (June 2019)

Volume 57 (2019): Edizione 1 (March 2019)

Volume 56 (2018): Edizione 4 (December 2018)

Volume 56 (2018): Edizione 3 (September 2018)

Volume 56 (2018): Edizione 2 (June 2018)

Volume 56 (2018): Edizione 1 (April 2018)

Volume 55 (2017): Edizione 4 (December 2017)

Volume 55 (2017): Edizione 3 (September 2017)

Volume 55 (2017): Edizione 2 (June 2017)

Volume 55 (2017): Edizione 1 (March 2017)

Volume 54 (2016): Edizione 4 (December 2016)

Volume 54 (2016): Edizione 3 (December 2016)

Volume 54 (2016): Edizione 2 (June 2016)

Volume 54 (2016): Edizione 1 (March 2016)

Volume 53 (2015): Edizione 4 (December 2015)

Volume 53 (2015): Edizione 3 (September 2015)

Volume 53 (2015): Edizione 2 (June 2015)

Volume 53 (2015): Edizione 1 (March 2015)

Volume 52 (2014): Edizione 4 (December 2014)

Volume 52 (2014): Edizione 3 (September 2014)

Volume 52 (2014): Edizione 2 (June 2014)

Volume 52 (2014): Edizione 1 (March 2014)

Dettagli della rivista
Formato
Rivista
eISSN
2217-3668
Pubblicato per la prima volta
15 Apr 2014
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

Volume 59 (2021): Edizione 3 (September 2021)

Dettagli della rivista
Formato
Rivista
eISSN
2217-3668
Pubblicato per la prima volta
15 Apr 2014
Periodo di pubblicazione
4 volte all'anno
Lingue
Inglese

Cerca

7 Articoli
Accesso libero

National Innovation Capacity and Economic Progress of Countries

Pubblicato online: 30 Dec 2021
Pagine: 297 - 314

Astratto

Abstract

The ability of the national economy to create and to valorize innovations on the market in order to produce economic goods represents its national innovation capacity, which is at the same time a key determinant of countries’ economic progress. Due to this fact, its relevance imposes the task of identifying, as accurately as possible, the key theoretical postulates on which this concept is based, as well as calculating the Innovation capacity index by which it is possible to predict progress in building innovation capacity of individual countries and mutual comparison with other countries according to innovation capabilities. After a brief explanation of the essence of learning, on which this concept is based, an attempt is made to calculate the Innovation capacity of the European Union and the Western Balkans, on the one hand, and to consider the interdependence of the obtained results and the achieved level of their economic development in 2020, on the other hand. The results of the research confirmed the strong connection between the Innovation capacity index and the achieved level of economic development of countries expressed in terms of gross domestic product per capita.

Parole chiave

  • national innovation capacity
  • national innovation system
  • Innovation capacity index
  • knowledge
  • innovation
  • EU
  • The Western Balkans

JEL Classification

  • 03
Accesso libero

Intellectual Capital in Terms of Regional Development of the Republic of Serbia

Pubblicato online: 30 Dec 2021
Pagine: 315 - 340

Astratto

Abstract

Empirical research of intellectual capital in term of regional development of the Republic of Serbia aims to show and explain the function of intellectual capital in the regional development of the Republic of Serbia, and point out the disparities of national regions in terms of economic development and intellectual capital resources. Intellectual capital today is one of the most important social subsystems, which, by its scope and influence, is gaining an increasing importance in the development of modern society. As a complex, dynamic human process of knowledge use, intellectual capital is tied to the notion of “new knowledge-based economy”. Intellectual capital at the macroeconomic level is a new area of research that focuses on understanding, measuring, and reporting on intangible assets that may have an impact on the creation of national wealth. The concept of intellectual capital is abstract, unambiguous and complex, which leads to numerous differences in the interpretation of this economic category. The results of empirical research confirmed that intellectual capital is in a significant linear functional relationship with economic growth in the Republic of Serbia - in 63.5% of cases, economic growth is explained by intellectual capital resources in the period 2012-2018. Also, the research confirmed significant inequalities in the development and available resources of intellectual capital in the regions of the Republic of Serbia.

Parole chiave

  • intellectual capital
  • regional development
  • macroeconomic level
  • knowledge-based economy

JEL Classification

  • R10
  • R11
  • J11
Accesso libero

Potentials of Mountain Tourism Development of Southwestern Serbia

Pubblicato online: 30 Dec 2021
Pagine: 341 - 356

Astratto

Abstract

Mountain areas with their environment and facilities, appear as important parts of tourist regions with a potential for the development of complementary activities and a year-long tourism. Possibilities for the development of mountain tourism depend on the size of the mountain area, the nature protection regime, the equipment with infrastructure, the creation of conditions for vacation and recreation and the involvement of the local population in the process of development and protection. The area of southwestern Serbia has a quality and diverse potentials for the development of mountain tourism, of which only a part has been activated. The paper analyzes the potentials and various possibilities for the development of mountain tourism with a special emphasis on the mountains of southwestern Serbia.

Parole chiave

  • mountain tourism
  • mountain centers
  • southwestern Serbia
  • Zlatibor
  • tourism potential
Accesso libero

Accounting Policies in the Function of Quality Assessment of Financial Statements

Pubblicato online: 30 Dec 2021
Pagine: 357 - 373

Astratto

Abstract

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital, users make business decisions. Specific accounting policies serve as the basis for the preparation of quality financial statements. Management is responsible for the preparation and presentation of financial statements and selects accounting policies. Although simple, the issue of choosing the accounting policies can be extremely delicate and complex. Besides management, there are other stakeholders who may be affected by this issue. As a consequence, there are complex relationships that affect the choice of accounting policies, and thus the quality of financial statements.

Parole chiave

  • Financial statements
  • quality of financial statements
  • accounting policies

JEL Classification

  • M41
Accesso libero

Panel Cointegration Analysis of Military Expenditure and Economic Growth in the Selected Balkan Countries

Pubblicato online: 30 Dec 2021
Pagine: 375 - 390

Astratto

Abstract

The issue of security and safety i s a fundamental condition for stable economic trends. Military expenditure can be a very powerful tool for a rapid economic growth. The paper examines the long-run relationship between military expenditure and economic growth in the selected Balkan countries, such as Albania, Bosnia and Herzegovina, Croatia, Montenegro, North Macedonia, Serbia and Slovenia for the period 2004-2018. The analysis implies a panel unit root test, a panel cointegration test, as well as a panel Granger causality test. The results have identified a long-run relationship between military expenditure and economic growth in the Balkan countries based on panel data analysis. Also, empirical findings have confirmed that shock experience in one of the countries’ military expenditure and economic growth have effect on other countries. Finally, the results have determined unidirectional causality from military expenditure to economic growth in these countries and not vice versa.

Parole chiave

  • military expenditure
  • economic growth
  • Balkan countries
  • panel cointegration analysis

JEL Classification

  • C23
  • C51
  • H2
  • O11
  • O23
Accesso libero

Supplier Selection Process Based on Green Approach

Pubblicato online: 30 Dec 2021
Pagine: 391 - 407

Astratto

Abstract

The focus on profit and continuous struggle for increasing market share has gradually led to the neglect of the environment. The opportunist behavior of companies by threatening of ecological environment has led to a indirect neglect of its consumers. According to that, the implementation of green approach in all business areas has to be present. When it comes to a supply chain and its sustainability in an ecological sense, the question of adequate choice of suppliers and/or partners is a priority. The process of supplier selection is the first stage in the process of designing the supply chain. Therefore, this phase will decide whether the whole supply chain will be green-oriented. The aim of the paper is to point out the increasing implementation of the green approach in the supply chain, and above all in the supplier selection process. In addition, the paper analyses the impact of the economic environment as a factor of implementation of the green approach. In order to verify the hypothesis, the authors analyze EPI and LPI indexes, as well as the correlation between them. According to the results of the analysis, the authors indicate which countries are the green destinations and also the source of the green suppliers (green partners).

Parole chiave

  • green approach
  • supply chain
  • suppliers
  • environment
  • EPI
  • LPI

JEL Classification

  • Q56
  • L14
  • O13
Accesso libero

Facebook and Mobile Phone Use and Entrepreneurial Intentions of Students in Serbia

Pubblicato online: 30 Dec 2021
Pagine: 409 - 426

Astratto

Abstract

The paper presents the results of the research of the impact that Facebook and smartphone use have on the enterprise potential, individual entrepreneurial orientation and entrepreneurial intentions of students in Serbia. The moderating effects of gender and the year of study were also examined. The sample included 488 valid questionnaires. From the Facebook use items, the most powerful and positive correlations were achieved by number of groups, number of friends and number of photos (items which involve active participation in Facebook activities, while a passive and random long stay on Facebook can negatively affect the entrepreneurship dimensions). More time spent on a mobile phone may produce a higher degree of passive behaviour in students, thus reducing their need for success. Creativity, subjective norm, achievement, innovativeness and leadership are under the greatest influence of Facebook and smartphone use items. The impact on entrepreneurial intentions is indirect. The recommendation for parents and teachers is to encourage young people to limit passive participation on Facebook and other social networks. There are no previous studies which link Facebook and smartphones with students’ entrepreneurial intentions. Understanding and improving knowledge of the entrepreneurial intention of individuals has a positive effect on the development of society.

Parole chiave

  • Facebook use
  • smartphone use
  • enterprise potential
  • individual entrepreneurial orientation
  • entrepreneurial intention
  • students
  • Serbia

JEL Classification

  • L26
  • M13
  • J23
7 Articoli
Accesso libero

National Innovation Capacity and Economic Progress of Countries

Pubblicato online: 30 Dec 2021
Pagine: 297 - 314

Astratto

Abstract

The ability of the national economy to create and to valorize innovations on the market in order to produce economic goods represents its national innovation capacity, which is at the same time a key determinant of countries’ economic progress. Due to this fact, its relevance imposes the task of identifying, as accurately as possible, the key theoretical postulates on which this concept is based, as well as calculating the Innovation capacity index by which it is possible to predict progress in building innovation capacity of individual countries and mutual comparison with other countries according to innovation capabilities. After a brief explanation of the essence of learning, on which this concept is based, an attempt is made to calculate the Innovation capacity of the European Union and the Western Balkans, on the one hand, and to consider the interdependence of the obtained results and the achieved level of their economic development in 2020, on the other hand. The results of the research confirmed the strong connection between the Innovation capacity index and the achieved level of economic development of countries expressed in terms of gross domestic product per capita.

Parole chiave

  • national innovation capacity
  • national innovation system
  • Innovation capacity index
  • knowledge
  • innovation
  • EU
  • The Western Balkans

JEL Classification

  • 03
Accesso libero

Intellectual Capital in Terms of Regional Development of the Republic of Serbia

Pubblicato online: 30 Dec 2021
Pagine: 315 - 340

Astratto

Abstract

Empirical research of intellectual capital in term of regional development of the Republic of Serbia aims to show and explain the function of intellectual capital in the regional development of the Republic of Serbia, and point out the disparities of national regions in terms of economic development and intellectual capital resources. Intellectual capital today is one of the most important social subsystems, which, by its scope and influence, is gaining an increasing importance in the development of modern society. As a complex, dynamic human process of knowledge use, intellectual capital is tied to the notion of “new knowledge-based economy”. Intellectual capital at the macroeconomic level is a new area of research that focuses on understanding, measuring, and reporting on intangible assets that may have an impact on the creation of national wealth. The concept of intellectual capital is abstract, unambiguous and complex, which leads to numerous differences in the interpretation of this economic category. The results of empirical research confirmed that intellectual capital is in a significant linear functional relationship with economic growth in the Republic of Serbia - in 63.5% of cases, economic growth is explained by intellectual capital resources in the period 2012-2018. Also, the research confirmed significant inequalities in the development and available resources of intellectual capital in the regions of the Republic of Serbia.

Parole chiave

  • intellectual capital
  • regional development
  • macroeconomic level
  • knowledge-based economy

JEL Classification

  • R10
  • R11
  • J11
Accesso libero

Potentials of Mountain Tourism Development of Southwestern Serbia

Pubblicato online: 30 Dec 2021
Pagine: 341 - 356

Astratto

Abstract

Mountain areas with their environment and facilities, appear as important parts of tourist regions with a potential for the development of complementary activities and a year-long tourism. Possibilities for the development of mountain tourism depend on the size of the mountain area, the nature protection regime, the equipment with infrastructure, the creation of conditions for vacation and recreation and the involvement of the local population in the process of development and protection. The area of southwestern Serbia has a quality and diverse potentials for the development of mountain tourism, of which only a part has been activated. The paper analyzes the potentials and various possibilities for the development of mountain tourism with a special emphasis on the mountains of southwestern Serbia.

Parole chiave

  • mountain tourism
  • mountain centers
  • southwestern Serbia
  • Zlatibor
  • tourism potential
Accesso libero

Accounting Policies in the Function of Quality Assessment of Financial Statements

Pubblicato online: 30 Dec 2021
Pagine: 357 - 373

Astratto

Abstract

Financial statements represent an instrument by which relevant information about a company is passed on to its users. Based on the information presented in the financial statements, i.e. information on the financial position and performance of the company, and generated cash flows and capital, users make business decisions. Specific accounting policies serve as the basis for the preparation of quality financial statements. Management is responsible for the preparation and presentation of financial statements and selects accounting policies. Although simple, the issue of choosing the accounting policies can be extremely delicate and complex. Besides management, there are other stakeholders who may be affected by this issue. As a consequence, there are complex relationships that affect the choice of accounting policies, and thus the quality of financial statements.

Parole chiave

  • Financial statements
  • quality of financial statements
  • accounting policies

JEL Classification

  • M41
Accesso libero

Panel Cointegration Analysis of Military Expenditure and Economic Growth in the Selected Balkan Countries

Pubblicato online: 30 Dec 2021
Pagine: 375 - 390

Astratto

Abstract

The issue of security and safety i s a fundamental condition for stable economic trends. Military expenditure can be a very powerful tool for a rapid economic growth. The paper examines the long-run relationship between military expenditure and economic growth in the selected Balkan countries, such as Albania, Bosnia and Herzegovina, Croatia, Montenegro, North Macedonia, Serbia and Slovenia for the period 2004-2018. The analysis implies a panel unit root test, a panel cointegration test, as well as a panel Granger causality test. The results have identified a long-run relationship between military expenditure and economic growth in the Balkan countries based on panel data analysis. Also, empirical findings have confirmed that shock experience in one of the countries’ military expenditure and economic growth have effect on other countries. Finally, the results have determined unidirectional causality from military expenditure to economic growth in these countries and not vice versa.

Parole chiave

  • military expenditure
  • economic growth
  • Balkan countries
  • panel cointegration analysis

JEL Classification

  • C23
  • C51
  • H2
  • O11
  • O23
Accesso libero

Supplier Selection Process Based on Green Approach

Pubblicato online: 30 Dec 2021
Pagine: 391 - 407

Astratto

Abstract

The focus on profit and continuous struggle for increasing market share has gradually led to the neglect of the environment. The opportunist behavior of companies by threatening of ecological environment has led to a indirect neglect of its consumers. According to that, the implementation of green approach in all business areas has to be present. When it comes to a supply chain and its sustainability in an ecological sense, the question of adequate choice of suppliers and/or partners is a priority. The process of supplier selection is the first stage in the process of designing the supply chain. Therefore, this phase will decide whether the whole supply chain will be green-oriented. The aim of the paper is to point out the increasing implementation of the green approach in the supply chain, and above all in the supplier selection process. In addition, the paper analyses the impact of the economic environment as a factor of implementation of the green approach. In order to verify the hypothesis, the authors analyze EPI and LPI indexes, as well as the correlation between them. According to the results of the analysis, the authors indicate which countries are the green destinations and also the source of the green suppliers (green partners).

Parole chiave

  • green approach
  • supply chain
  • suppliers
  • environment
  • EPI
  • LPI

JEL Classification

  • Q56
  • L14
  • O13
Accesso libero

Facebook and Mobile Phone Use and Entrepreneurial Intentions of Students in Serbia

Pubblicato online: 30 Dec 2021
Pagine: 409 - 426

Astratto

Abstract

The paper presents the results of the research of the impact that Facebook and smartphone use have on the enterprise potential, individual entrepreneurial orientation and entrepreneurial intentions of students in Serbia. The moderating effects of gender and the year of study were also examined. The sample included 488 valid questionnaires. From the Facebook use items, the most powerful and positive correlations were achieved by number of groups, number of friends and number of photos (items which involve active participation in Facebook activities, while a passive and random long stay on Facebook can negatively affect the entrepreneurship dimensions). More time spent on a mobile phone may produce a higher degree of passive behaviour in students, thus reducing their need for success. Creativity, subjective norm, achievement, innovativeness and leadership are under the greatest influence of Facebook and smartphone use items. The impact on entrepreneurial intentions is indirect. The recommendation for parents and teachers is to encourage young people to limit passive participation on Facebook and other social networks. There are no previous studies which link Facebook and smartphones with students’ entrepreneurial intentions. Understanding and improving knowledge of the entrepreneurial intention of individuals has a positive effect on the development of society.

Parole chiave

  • Facebook use
  • smartphone use
  • enterprise potential
  • individual entrepreneurial orientation
  • entrepreneurial intention
  • students
  • Serbia

JEL Classification

  • L26
  • M13
  • J23

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