Degradation of enviroment represents a global problem, and its moving with an unpresidented pace. Due to human activities, during second half of the twentieth century, Earths ecosystem suffered transformation faster than any period in the worlds history. The increasing exploitation of natural resources, extinction of animal species and air pollutio...

By Snežana P. Knežević, Marijan Bilić, Željko N. Babić

The aim of financial statement audits is to provide reasonable assurance in context of true and fair information presentations within financial statement. Contemporary business movements caused the need of implementation of information technology in every aspect of entities’ business. For the reason of compounding information technology, ther...

By Kaćanski Slobodan, Dragosavac Miloš, Tomašević Stevan

Fiscal harmonization represents unavoidable topic when it comes to efficient functioning of the systems of the public revenues and expenditures of the European Union member countries. One of the main reasons for launching fiscal harmonization is strengthening internal national markets of the federal states. There exist considerable differences in t...

By Dragosavac Miloš, Kaćanski Slobodan, Tomašević Stevan

Modern corporate enterprise should decide on the capital structure (ratio of debt and equity) that maximizes the value of ordinary shares, or maximizing the value of the entire enterprise. The financial manager in the corporate enterprise is trying to establish the optimal combination of resources with which to ensure the cheapest financing, and th...

By Snežana Milošević, Dragana Ikonić

In terms of global and increasingly complex socio-economic activities, supported by information and communication technologies, there is a rapid increase of complex number of criminal activities. The seventies and eighties in the last century are characterized by an increased public interest in responsibilities and audit effects. This paper examine...

By Nikolina Krneta, Drinić Dragana

Globalizacije kao aktuelan fenomen današnjice direktno utiče na sve sfere života pa tako i na poziciju koju svaka od lokacija (destinacija, teritorija) ima danas, posmatrano u globalnim okvirima. Posebno značajan uticaj globalizacije u ovom smislu ostvaren je kroz unapređenje mobilnosti faktora proizvodnje, nova tehnološka dostignuća ...

By Dalibor Đerić

Technological development cannot be seen outside the context of sustainable development. The goal of sustainable development is to “meet the needs of the present without compromising the ability of future generations to meet their own needs.” Yet in this era of unprecedented economic growth, achieving this goal can seem more of an aspir...

By Vladan D. Pavlović, Saša S. Muminović, Janko M. Cvijanović

The processes of globalization and mutual integration of economies led to great capital mobility on the international level. This caused greater competition among national economies to attract the international capital onto their territory. Besides many others, one of the frequently used instruments that individual countries use in these circumstan...

By Ljiljana Jović, Ljiljana Maksimović

Posljednja ekonomska kriza, koja je velikom brzinom poprimila globalni karakter, pokazala je svu opasnost od uvezivanja svjetskih privreda, odnosno procesa globalizacije. Ovaj proces otvorio je granice za slobodan protok faktora i gotovih proizvoda sa krajnjim ciljem povećavanja efikasnosti i produktivnosti rada. Međutim, jednom otovorene granice p...

By Ljiljana Jović, Nebojša Bomeštar

During the last decade of XX century Serbian capital market achieve important results in its development. New investments, privatization, economic reforms, development of banking system affected on all activities on this part of financial market. .We mentioned, in short, all important facts that blocked faster development of Serbian capital market ...

By Goran M. Kvrgić, Nataša M. Vujadin