More than two-thirds of today's world trade comprises of transactions between related legal persons. Prices for the above-mentioned transactions within legal person or group of related legal persons are called transfer prices. These prices are usually established by the agreement and/or contract between related entities, and for that reason they ar...

By Tomašević Stevan, Miloš Dragosavac, Slobodan Kaćanski

This paper explores the possibilities of use of mobile and Web applications in e- government in the Republic of Srpska and provides an informative overview of the available applications on municipal Web sites. It is evident that information and communication technologies contribute to the improvement of business processes in all business segments a...

By Aleksandar Stokić, Zoran Lazić

The information technologies can be perceived as a means of automatization and modernization of business management, increasing income and easier and faster data processing, transferring and saving. Such technology enables multimedia communication of transport information to the users. The monitoring data are processed and converted into informatio...

By Ivica M. Nikolić, Goran M. Manojlović

Ovaj rad se odnosi na matematičke krivulje koje nas opominju sa ekološkog i demografskog aspekta. Prvi grafikon ilustruje svjetsko stanovništvo od 1650. godine prema izvoru: Donald J. Bogue, Principles of Demograph (New York, John Wiley and Sons, 1969). Stanovništvo svijeta u milionima je navedeno tabelarno od 1750. do 2000. go...

By Radoslav Milošević

Strategic planning defines and formulates business goals of enterprise and main directions of the goals implementation. Business strategy formulation has special role and importance in present global competitive environment that is characterized by extreme dynamic and turbulence. If we take into account participation of the enterprise on electronic...

By Slavoljub M. Milovanović

The society we live and work in is subjected to ongoing changes and innovations in various fields of science, technique and communications. Over the past decades, the technological development reshaped banking industry as well, and it became the leading sector in use of new technologies, enabling at the same time that lines at bank desks are signif...

By Zorana Kojović, Dragan Pejić

Creating evrovalut market is one of the most important market developments after World War II. Its origin and further development had great influence on the overall world economy. The positive effects of the evrovalut markets and that the greatest benefits of developing a U.S. market evrovalut for non-American nationals holding deposits in U.S. dol...

By Marijana Ljubić

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

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