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Oditor
ISSN 2217-401X · Center for Economic and Financial Research, Belgrade · 157 artikel di indeks
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Artikel Jurnal Teks lengkap
The role and significance of audit sampling in the modern enterprise
Auditing is an activity that is present in today's world at every step and in every branch of the economy. When we mean the audit of financial operations, it means that the audit is carried out on the total financial operations of the entity in a certain period of time or includes the audit of a…
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Political economy of money
The former polarization of financial theorists regarding the importance of money is characteristic more than a decade confrontation monetarist and Keynesians, theirs long - term debate and opposition thesis " money it's not important " and " just is Money important ", The last two decades of the…
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The role of the supervisor preservation and strengthening of the banking sector of Republika Srpska
Banking sector represents component of the banking system and the overall economy of the state, which a has a significant impact on the general economic environment in which all business and financial activities of economic entities are carried out, as well as all economic events that are important…
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Legal aspects of fighting cyber crime in the European Union: Revised paper DOI: 10.5937/Oditor2301017B
The development of information technologies and the Internet and the commission of criminal acts in this new environment leads to the emergence of transnational, high-tech crime. Competent bodies for the fight against crime are hindered in achieving results by the traditional division into national…
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Artikel Jurnal Teks lengkap
The internal green marketing dimensions, employees' satisfaction, and employees' organizational identification
Examining the impact of green orientation and other similar practices in an organization on employees' organizational identification is becoming increasingly important. At the same time, internal green marketing is increasingly attracting the attention of researchers. However, there is a lack of…
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Impact of the pandemic COVID - 19 on the digitalization of the banking sector of Serbia
This paper examines the consequences of COVID-19 on the digitalization of the banking sector, in order to identify the challenges and opportunities of the banking sector in Serbia. The research consists of two parts. The first part uses statistical data from regulatory and supervisory bodies, and…
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Annual costs of dysfunctional fluctuation on the example of a manufacturing company in Serbia
High turnover of employees is a major problem of modern business, which has a negative effect on the success of the organization as well as on profitability. The aim of this paper is to measure the financial effect of unwanted turnover of employees on an annual basis in a large manufacturing…
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Comparative analysis of events on the world market using the selected portfolio and the VaR method
The topic of the paper focuses on the movement of four stock market indices in the period from 2007 to 2022, with the aim of assessing which crisis had a greater impact on individual indices as well as on the portfolio created through mean variance analysis. Also, the risk itself was measured using…
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Legal interpretation of modern security risks
With globalization, we have a pronounced paradigm of a risky society. That paradigm arises due to the uncontrolled production of socioeconomic, environmental and military risks. If we add to that the relativization of social differences and boundaries, then as a result we have an increase in…
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The influence of liquidity on the profitability of companies in the processing sector in the rural Serbia
The subject of this paper is the examination of the impact of liquidity on the profitability of 100 companies in the processing sector of the Republic of Serbia with the highest level of business income in the period from 2016 to 2020. A regression with fixed effects was applied to the panel data…
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Analysis of risk factors of the financial and profit position with the objective of improving the vitality of the energy sector
This paper deals with the research of the risk of the profit and financial position of the energy industry in the period of Covid-19, i.e. sector D - Production and supply of electricity, gas and water subsector 351 - Production, transmission and distribution of electricity, 352 - Production of gas…
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Evaluation of VAT efficiency in Benelux countries
The relevance of value added tax is reflected in the generation of a significant amount of revenue and the suppression of tax evasion. The purpose of the research is aimed at assessing collected revenues and measuring the efficiency of VAT revenue collection in the Benelux countries (Belgium, the…
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Artikel Jurnal Teks lengkap
Legal aspects of fighting cyber crime in the European Union
The development of information technologies and the Internet and the commission of criminal acts in this new environment leads to the emergence of transnational, high-tech crime. Competent bodies for the fight against crime are hindered in achieving results by the traditional division into national…
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Artikel Jurnal Teks lengkap
Evolution of earnings management practice: A new threat to the quality of financial reports
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…
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Management of organizational payment security
Risk management in payment transactions includes identifying, measuring and managing risks. That is why it is necessary to establish its effective function in payment transactions. In the last ten years, the development of risk management in countries in transition is evident. Bearing these facts…
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Challenges of targeted formation of financial reports in modern business conditions
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…
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The role of social entrepreneurship in modern business conditions
The goal this one work is indicate on the meaning and role social entrepreneurial things in contemporary economy working realization overall economic development. The essence existence company in areas social entrepreneurial things it is solution social questions and reduction poor thing. Helping…
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Are the cause of the contractual obligation and the purpose of the contract the same?
The paper examines the relationship between the cause of the contractual obligation and the purpose of the contract. Namely, an attempt is made to answer the question, whether these are two different legal institutes, or if apart from terminology, there are no other differences between them. The…
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Social responsibility in modern trade companies with reference to the walmart trade chain
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…
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Challenges of modern sport management
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…