Aleksandra Bošković
U eri digitalizacije, tradicionalni faktori uspeha preduzeća dovedeni su u pitanje, pa je potrebno preispitati ustaljene obrasce rada i ispitati nove načine za stvaranje održive vrednosti. Obzirom da ljudi, kao nosioci znanja, predstavljaju ključne pokretače vrednosti, neophodno je istražiti načine za unapređenje njihovog potencijala. Cilj istraživanja u radu jeste da se pokaže da autonomija doprinosi unapređenju angažovanosti zaposlenih u digitalnom okruženju, a posebno u uslovima rada na daljinu. U tom smislu, objašnjen je koncept angažovanosti zaposlenih, kao stanja visoke energije, posvećenosti i okupiranosti poslom i ukazano je na moguće načine za unapređenje angažovanosti, kroz povećanje autonomije. Empirijskim istraživanjem je potvrđeno da autonomija pozitivno utiče na energiju i posvećenost, kao dimenzije angažovanosti, kao i da je uticaj na energiju jači kod zaposlenih koji rade na daljinu.
Lich Khac Hoang1, Binh Tan Cao2, Kim My Le2 and Dung Thi Thuy Nguyen2
This paper examines the impact of taxes on the economic growth based on classifying countries by GDP per capita and a tax burden. The Partitioning Around Medoids (PAM) technique is used because it is not too sensitive to outliers. Through this multicriteria classification technique, the Generalized Method of Moments (GMM) is employed to analyze the data of the three groups consisting of 63 countries from 2003 to 2017. The results show that most taxes have a positive impact on economic growth in poor countries (Group 1). Interestingly, taxes on goods and services promote economic growth in rich countries (Group 3), rather than having a negative effect, as is concluded by some previous studies. Specially, while the property tax has a negative effect on economic growth in rich countries, its impact is significantly positive in poor countries.
Saša Ranđelović1 i Svetlana Vukanović2
U ovom radu se analizira nivo fiskalne decentralizacije i strukturne karakteristike lokalnih javnih finansija u Republici Srbiji, sa fokusom na lokalnu politiku javnih investicija. Udeo rashoda centralnog nivoa vlasti u konsolidovanim javnim rashodima u Republici Srbiji iznosi 83%, što ukazuje na relativno visok stepen fiskalne centralizacije. I pored rasta javnih prihoda u poslednjoj deceniji, lokalne javne investicije su i dalje niske – u Republici Srbiji iznose 1% BDP-a, što je znatno ispod proseka EU (1,4%) i Centralne i Istočne Evrope (1,5% BDP-a). Rezultati ukazuju na velike razlike u relativnoj visini javnih investicija po lokalnim samoupravama. Veći deo lokalnih javnih investicija usredsređen je na održavanje putne i administrativne infrastrukture, dok su ulaganja u životnu sredinu i obrazovanje niska. Da bi se smanjili lokalni dispariteti u kvalitetu lokalne infrastrukture i podstakla ekonomska konvergencija, neophodno je unapređenje kapaciteta za planiranje i sprovođenje investicija i uvođenje sistemskih podsticaja za lokalne javne investicije.
Vlastimir Leković
U Svesci 3 Volumen 23 Godište 2021 naučnog časopisa Ekonomski horizonti publikovana su četiri izvorna naučna i dva pregledna članka, Predmetni indeks članaka i Pregled autora i naslova svih priloga publikovanih u Časopisu, u 2021. Istovremeno, kao rezultat kontinuiranog nastojanja Uredništa Časopisa da se, uz unapređivanje kvaliteta publikovanih radova, poveća Indeks internacionalnosti autora, ukazujemo na to da je u Volumenu 23 Godište 2021 Ekonomskih horizonata publikovano dvanaest naučnih članaka autora iz inostranstva (Meksiko, Nigerija, Indija, Južna Koreja, Poljska, Sudan, Vijetnam i Indonezija), što je dve trećine, odnosno, 66,67% od ukupnog broja objavljenih naučnih članaka u Časopisu, u 2021.
Adedayo Emmanuel Longe1, Caleb Olugbenga Soyemi2, David Adeiza Agbanuji3, Oladayo Omitogun1 and Idowu Jacob Adekomi2
The study accounts for the structural break effect in the context of Nigeria. According to the findings obtained, the linear Autoregressive Distributed Lag (ARDL) bounds test reveals that the possibility of a long-term co-integrating relationship is inconclusive. When the study further accounts for asymmetry and the structural break period, however, the Nonlinear Autoregressive Distributed Lag (NARDL) bounds test reveals that there is no long-term co-integrating relationship among the variables in Nigeria within the specified period. According to the results of the NARDL test, both the positive and the negative changes in the oil price and energy use have a negative significant impact on economic growth in Nigeria in the short run, whereas the Consumer Price Index (CPI) exerts a positive and significant impact on economic growth in the short run. The Error Correction Model (ECM) result shows that the independent variables can correct about 94% of the short-run deviation of economic growth from equilibrium in the long run. The study concludes that, irrespective of the changes in the Bonny Light crude oil price, its impact remains the same on the Nigerian economic growth.
Biljana Đorđević1, Sandra Milanović2 i Jelena Stanković1
Komunikacija je jedan od procesa koji se odvija unutar preduzeća. Međutim, zaposleni mogu biti, manje ili više, zadovoljni komunikacijom koja se odvija u njihovoj radnoj sredini. Tako, ukoliko su zaposleni zadovoljni komunikacijom unutar preduzeća, može se očekivati da to izvrši pozitivan uticaj i na zadovoljstvo poslom (ZP) koji obavljaju. ZP zaposlenih može inicirati mnoge druge pozitivne konsekvence u pogledu njihovih stavova i ponašanja. Jedan od načina da se to postigne jeste povećanje zadovljstva internom komunikacijom. Polazeći od navedenog, predmet ovog rada je ispitivanje odnosa između zadovoljstva komunikacijom (ZK) i ZP, na primeru zaposlenih u preduzećima u Republici Srbiji. Cilj rada bio je da se utvrdi da li između navedenih pojava postoji povezanost. Uzorak su činila 202 zaposlena. Rezultati studije su pokazali da je bivarijantna korelacija između ZK i ZP pozitivna. Uz to, rezultati studije su pokazali da nekoliko dimenzija ZK ima i statistički značajan uticaj na ZP zaposlenih.
Dejan Spasic1,3, Mutaz A. Abouagla2 and Vojislav Sekerez1
Developing countries are faced with a lot of challenges in providing high-quality financial reports based on modern accounting regulations and practices. With its specific colonial and postcolonial history of socioeconomic relations, Sudan is one of a few countries that has not adopted the International Financial Reporting Standards (IFRS) either as a mandatory or as a voluntary financial reporting framework. Focusing on a sample of 142 respondents, the attitudes towards the obstacles and possible benefits of introducing the IFRS in Sudan expressed by accountants working in the industry sector are examined in the paper. This research study has shown that Sudanese accountants are highly aware of the needs and benefits of the IFRS adoption. The respondents predominantly agree that the IFRS adoption would increase the FDI inflow, reduce frauds and other unlawful activities, and improve the comparability, reliability and transparency of financial information, which currently is not the case. However, the research shows that accountants in Sudan also express a high degree of skepticism, given the numerous restrictions that they believe would make the introduction of the IFRS more difficult.
Ochuko Benedict Emudainohwo
The extant literature links manageress incentives to earnings management. It has globally accounted for the collapse of some well-known, established firms, since it depicts a low financial reporting quality. This study employed data from the 77 nonfinancial firms listed on the Nigerian Stock Exchange for the period 2013-2019 in order to examine the determinants of earnings management. The result showed strong evidence of an incentive to manage earnings. Profitability (Return on Assets – ROA) and the size of a firm have a strong positive impact on earnings management, while the non-debt tax shield and operating cash flows have a strong negative influence on earnings management. The study suggests that external stakeholders should observe a firm’s factors influencing its assets, non-debt tax shield and operating cash flows (such as accelerating/delaying cash receipts/payment through the use of credit sales and granting discounts), these being the crucial factors influencing earnings management even when the firm is increasing in size. Management should minimally use the above-mentioned factors of a firm as an earnings management instrument.