Zakon o denacionalizaciji - analiza nacrta iz 2007. godine

Author(s): Zlatko Stefanović / Language(s): Serbian Issue: 1/2008

The Government of the Republic of Serbia through the competent ministry, the Ministry of Finance, referred the working version of the Restitution of Property Act for a public debate. The public debate was organised in November and December 2007. The Centre for Advanced Legal Studies organised a public debate concerning the working text on November 8, 2007 where the author had a chance to give his opinion of the draft. The article is mainly an overview of the author's presentation given at the debate. On that occasion he dealt with several issues; those issues that according to author's opinion form a basis of the act and which are at the same time founding issues for the restitution of the property. Those issues concern subject matter of the restitution, beneficiaries and debtors of the restitution; thus they will be presented in this article.

Pogled iz drugog ugla na epskog junaka Marka Kraljevića

Author(s): Svetlana Gradinac / Language(s): Serbian Issue: 1/2008

Ko su čuvari demokratije

Author(s): Marinko M. Vučinić / Language(s): Serbian Issue: 1/2008

Editorial

Author(s): Béla Galgóczi,Calvin Allen / Language(s): English Issue: 02/2007

Ethnic conflicts and transition experiences in south-east Europe

Author(s): Albrecht Rothacher / Language(s): English Issue: 02/2007

Economic structures in south-eastern Europe and Turkey: a view from the metalworking industry

Author(s): Julia Kramer,Manfred Wannöffel,Josef Le / Language(s): English Issue: 02/2007

This study is an academic accompaniment to the EU project Strengthening the social dialogue in south-eastern Europe through CSR instruments . DGB Bildungswerk, the European Metalworkers’ Federation (EMF) and the Office of Co-operation Ruhr University Bochum/Industrial Metal Union (GAS) participated in this project; the latter took over responsibility for the accompanying research effort. The project ran over the course of one year (June 2006 – July 2007). The objective of the study was, on the one hand, an improvement in the information basis with respect to economic development in the countries of south-eastern Europe: Bulgaria; Romania; Croatia; Macedonia; and Turkey (the focus of this particular article). On the other hand, the objective was an analysis of industrial relations in these same countries (to which a later article to be carried in the SEER will turn). Special attention was focused on the situation and structures in the metalworking industry.

Contrafort 1-2/2009

Author(s): Author Not Specified / Language(s): Romanian Issue: 171-172/2009

• Eugenia Bojoga despre ”Veşmântul fifi inţei noastre” – 20 de ani de la apariţie • Poezie de Vasile Romanciuc şi Vasile Gârneţ • Cultura română în Polonia – interviu cu Dorian Branea, director ICR din Varşovia • Proză de Vladimir Beşleagă, Grigore Chiper şi Nicolae Spătaru • „Made in Est”, o piesă de Constantin Cheianu la Teatrul Naţional Iaşi - cronică de Călin Ciobotari • „Surâsul lui Bruno Schulz”, eseu de Larisa Turea

Analiza trajanja i kapaciteta procesa kao osnova za upravljanje vremenom realizacije procesa

Author(s): Vladimir Zlatić,Marija Anđelković Pešić,Bruno Bojić / Language(s): English Issue: 3/2010

Processes represent the basis for the analysis and improvement of business operations. Their efficiency influences the efficiency of an enterprise as a whole, but also customers' and other stakeholders' satisfaction. Therefore continuous improvement of business processes can be considered as managers' and employees' everyday task. In this paper the focus is on exploring some possibilities for process improvement concerning process duration and capacity. Considering the fact that on-time delivery and product availability are significant factors of an enterprise's competitiveness, process time analysis, based on analysis of process duration and capacity, represents an important source of information, especially for the operational managers.

Institucionalna harmonizacija tržišta u razvoju na centralnom Balkanu

Author(s): Nada Vignjević-Đorđević / Language(s): English Issue: 3/2010

Serbia has conducted numerous reforms since 2001. In order to achieve macroeconomic stability and sustainable economic growth, large economic entities have undergone the process of restructuring; numerous companies have been privatized; and negotiations for European Union accession have begun. A similar situation exists in the Balkans region. A number of activities and measures have been conducted to improve business environment, attract foreign and domestic investments, enable accelerated growth and the development of the real sector, enhance the level of competitiveness and productivity, and decrease unemployment. The reform of the financial system plays a significant role in the overall reform process. Thus, it is necessary to create a new regulatory framework based on European Union directives that provides a considerable level of security and protection for all participants in the financial market. This would create a fertile ground for modern trading and the implementation of new instruments in the national and international markets. A set of laws and bylaws enacted provide modern financial market functioning, stability, and development.

Lean proizvodnja i kvalitet Six Sigma u upravljanju lean lancem snabdevanja

Author(s): Nada Barac,Goran Milovanović,Aleksandra Anđelković / Language(s): English Issue: 3/2010

Analyzing the difference between value and waste and value-added and non-value-added processes is crucial to understanding Lean. Sometimes it is not easy to discern the difference when looking at the entire supply chain. The best way is to look at the components of the supply chain and to apply Lean thinking in order to determine how to link the processes and reduce waste. In this paper special emphasis will be put on the coverage of methods and techniques and understanding of the philosophy of eliminating any wastes in the enterprise. Similarities between Six Sigma and Lean led to the connection of these concepts, so today there is Lean Sigma concept.

Unapređenje konkurentnosti srpskog izvoza

Author(s): Ivan Marković / Language(s): English Issue: 3/2010

In the last two decades, the dominant group in the structure of Serbian exports has been the primary product or products of lower stages of finalization (agricultural products, nonferrous metals and iron, timber, etc.). Exports of finished (technologically complex) products, according to many authors, mostly depended on non-pricing attributes and the skill of domestic exporters, in desperate business conditions, to offer things that will really have a go on the market of developed countries.

Fenomen "trgovine glasovima" u Bugarskoj

Author(s): Georgi Lyubenov Manolov / Language(s): English Issue: 3/2010

The current article looks at the "vote trading" phenomenon in the context of Bulgarian elections and election processes. The historical implementations of this phenomenon are analyzed for the period from the liberation from Turkish rule (1878) up until now. A special attention is paid to the genesis of this occurrence in the period between 1878 and 1944 when its initial implementations for gaining political power begin to appear. There is an emphasis on the first judicial regulations (a law in 1882) that aimed at limiting the spread of "vote trading" in post-liberation Bulgaria. A theoretical analysis is performed on the basic roots and premises of "vote trading" for unveiling the scheme of the basic action axis for implementation of this phenomenon in Bulgaria. In this context it is very important to note the structure of the "vote trading" notion, which consists of three elements: "money seller", consumer of the "service" and "trade" of electoral committees. There is a detailed study of the contemporary "democratic" (after the 1989 political transition) forms, means and tools for vote trading in Bulgaria, while outlining some ways of overcoming this detrimental political phenomenon in our country.

Uticaj depresijacije deviznog kursa na poslovanje u Srbiji

Author(s): Miloš Todorović,Mario Veličković / Language(s): English Issue: 3/2010

The exchange rate is a macroeconomic variable with multiple influences on the real and financial sector. Exchange rate's changes, in a fluctuating system, affect the inflation rate, import, export, trade deficit, foreign direct investments, as well as the macroeconomic situation in a country. The fact is that the great foreign currencies income on various bases, before the crisis, enabled a more relaxing exchange rate policy and an easier way to the exchange rate and system stability. However, a sudden fall of foreign currencies income and their outcome growth caused significant depreciation of the Serbian currency. In this paper we analyze how the effects of currency depreciation are reflected in businesses of the real and financial sector, as well as foreign trade transactions.

Finansijsko izveštavanje o nematerijalnoj imovini dometi i ograničenja

Author(s): Jovan Krstić,Milica Đorđević / Language(s): English Issue: 3/2010

Contemporary business conditions are characterized by existence of the need for fulfilling various information demands of broad interest group. In that manner, financial statements provide primarily information about the company itself - its ability to create profit, cash flows and changes on capital, as well as its tangible and financial assets and liabilities. Lack of relevant information on intangible assets (intellectual capital and the like) in the financial statements disables the possibility for external users to perceive real value of the company and adequate decision making. Too rigid criteria for recognition and measurement intangible assets, cause the book value of many knowledge and technology-intensive companies to be few times lower than its market value. In this paper, authors analyze the scope of the existing model of financial reporting in providing relevant information on intangible assets of a company, but they also analyze the limitations that this model faces. In the paper possible directions for overcoming existing limitations are also pointed out, in order to provide relevant information about intangible assets of a company.

Krizni koncept optimizacije funkcija Centralne banke

Author(s): Mirjana Jemović,Borko Krstić / Language(s): English Issue: 3/2010

Central Bank, as the ultimate monetary institution in the financial system of a country, is striving to provide optimum monetary conditions for the economic system functioning, while performing the functions of monetary regulation, supervision and the lender of last resort of banks. Sustaining monetary stability as the goal of monetary regulation function, and financial stability as the goal of supervision and lender-of-last-resort function, imposes the need to consider the possibilities for optimization of these functions, in the direction of simultaneously achieving price and financial stability. The theoretical discussion on the functions and objectives of central banks pointed to the need to define an appropriate framework of monetary, supervision and control policies, which will foster the achievement of both price and financial stability.

Ponadczasowy wymiar doktryn bilansowych na przykładzie teorii Wilhelma Osbahra

Author(s): Michał Wiatr,Ewa Śnieżek / Language(s): Polish Issue: 71/2013

This article addresses the issue of key aspects of W. Osbahr’ balance sheet theory, presented against the background of accounting history development in Germany. Thanks to the extensive study of the literature concerning the balance sheet theories, the article presents main assumptions of W. Osbahr’s balance sheet theory, which so far has not been described in such a precise way in Polish accounting literature. The article bases mainly on the work of H. Nicklisch Die Bilanz vom Standtpunkt der Unternehmung. Die bisherige und zukünftige Gestaltung der Grundfragen des Bilanzproblems, published in 1923, which is currently available only in about 30 libraries in the world. The authors indicate the timeless character of this theory which one can consider today as precursory vision of future accounting. W. Osbahr’ theory with its universal message can be a starting point for empirical studies concerning balance sheet disclosure analysis in the light of modern financial reporting reality.

Teoria rachunkowości i jej miejsce w dyscyplinarnej strukturze nauk o kierowaniu organizacjami

Author(s): Ewa Wiktoria Babuśka / Language(s): Polish Issue: 71/2013

The paper presents the origins of accounting theory and outlines its development and the main problems within its domain. It identifies and analyses the place of accounting science in the classification of scienc-es from the perspective of organisational management sciences. The author indicates those areas of ac-counting theory which may be related to the science of organisational management. The paper may pro-vide inspiration to seek connections between the science of accounting and other sciences.

Nurty i metody badawcze w nauce rachunkowości w Polsce i na świecie

Author(s): Justyna Dobroszek,Jan Michalak / Language(s): Polish Issue: 71/2013

Accounting is seen as both a practical activity with a long tradition, as well as a scientific discipline, despite the fact that there were voices among scientists (Demski, 2007; Fellingham, 2007) that challenge the academic nature of this subject. The article attempts to answer the question to what extent the trends and research methods used in accounting are adequate for the social sciences. Another objective of this article is to verify to what extent research in the flied of accounting carried out in Poland is consistent with global trends in this discipline. To achieve these goals a descriptive comparative analysis of major trends in accounting research and the methods used was conducted, based on literature studies. The litera-ture studies included publications qualified for the EAA congress and articles published in national col-lective works and in ZTR journal for the period 2010–2012. Analysis conducted by the authors indicates that Polish accounting literature focuses on the valuation and regulations in accounting and on „pure theory”, e.g. balance sheet theories. Accounting research in Poland is still dominated by the descriptive method based on literature analysis, the surveys method and case studies method, while in Europe more common is empirical research based on secondary data using methods of statistical hypothesis testing. Despite some differences in the research methods in Polish and European publications on accounting a positive trend can be observed, which shows an increased interest among Polish scientists to use more complex research methodology. In addition, the authors’ analysis revealed that the in accounting, as in other social sciences, there exists pluralism of trends and research methods, which is a characteristic feature of social sciences.

Teoria uwarunkowań sytuacyjnych w rachunkowości zarządczej

Author(s): Bartłomiej Nita / Language(s): Polish Issue: 71/2013

The paper presents a research perspective known in management accounting from the 1970s as the con-tingency theory. In the first part of the article the origins of this theory are explained and its basic assump-tions are shown. Then the basic contextual factors that determine the design of management accounting are identified. The second part of the paper gives a brief review of research carried out in the world, which adopted the contingency theory as the dominant research perspective. The author of the study argues that the contingency theory framework includes four aspects: a set of contextual variables to be analyzed, methods of management accounting, theory of accounting (normative, positive), and research methods adopted.

Teoria modeli ewidencyjnych – wybrane zagadnienia

Author(s): Renata Biadacz / Language(s): Polish Issue: 71/2013

Contemporary accounting has been developed through evolutionary changes. Both theory and practice of accounting have changed. Generalizations of accounting policies have led during several hundred years to a variety of accounting theories and recording models constructed on their basis. Theories of recording models were undoubtedly a scientific achievement after World War II. This paper provides an overview of the historical development of the accounting model theory with particular emphasis on achievements of Polish scientists after World War II in this field in terms of indication of their suitability for using them in present day accounting.