This work suggests the existence of a number of advantages for companies that have opted for the application of International Accounting Standards. Their application allows fair reporting, which is extremely important for countries in transition, as well as for those countries that have not applied IAS. The authors carried a study related to full application of IAS 16 to 114 companies, of which 10 are public and 104 other companies are from the wider area of Novi Sad, in the period 2010-2015. In addition, the study of the case of public companies is done in order to demonstrate the situation before and after the valuation of assets and equipment as at 30 June 2012. The state after 3 years is fairly shown on 30 June 2015, all in order to make valid conclusions regarding fair reporting of the public enterprises. It can be concluded that the application of IAS 16 has multiple benefits by companies that fully apply fair reporting in its operations.
JEL CLASSIFICATIONS
G32; G39; Q56ARTICLE HISTORY
Tourism is one of the fastest growing sectors in the world characterized by numerous new forms aimed at satisfying the sophisticated needs of the modern consumer. In such circumstances, the concept of slow tourism is gaining in importance with emphasized need for slowing down the pace of life. Slow tourism offers a solution to this need. In developing countries, this concept frequently tied with sustainable tourism, is linked to social movements such as: “slow food” (authentic, local food), “slow cities” (environmentally responsible and peaceful environment) and “slow transportation” (local buses and trains). The aim of the paper is the explanation of this phenomenon from the perspective of consumers. The authors conduct research based on a model consisting of: six general slow tourism motivations (relaxation, self-reflection, escape, novelty-seeking, engagement and discovery), two universal goals of slow tourism (revitalization and self-enrichment) and travel outcomes (satisfaction, future return intention and recommendations). The sample included 320 respondents from the territory of the Republic of Serbia who have visited some of the destinations in Vojvodina labeled as “slow place” in the past two years.
On-line marketing predstavlja veoma važan alat koji menadžment kompanijekoristi za njeno što bolje i kvalitetnije pozicioniranje na tržištu. Menadžmentkompanije primjenom on-line marketinga na efikasan, ekonomičan i efektivan načingradi odnose između kompanije sa jedne i potrošača, odnosno korisnika usluga sadruge strane. Za veoma kratko vrijeme u Republici Srpskoj i BiH, on-line marketingće postati uspješan i nezamjenljiv poslovni model koji će kompanije i njihovmenadžment obilato primjenjivati u svakodnevnom poslovanju. Menadžmentkompanija koji na vrijeme ne shvati online marketing, njegovu ulogu i značaj upozicioniranju na tržištu i uticaj na ponašanje potrošača, imaće malu iligotovonikakvu šansu u tržišnoj utakmici sa izuzetno jakom konkurencijom ijednostavno biće osuđen na poraz i gubitak tržišnog udjela.
Plant production monitoring should be conducted taking into consideration agrarian, economic and other factors. The authors of the paper point out the importance of the intensity of light on plant growing in predominantly urban growing conditions. The authors conducted an experimental research on Narcissus L. The focus was on 8 physical parameters of cultivated plants that are compared to average actual prices on the market of the Republic of Serbia. The contribution of authors is in pointing out an individual physical plant parameter with a decisive impact on its price. Narcissus L. growing under lower natural light intensity indicates that the biggest impact on plant price is that of the flower diameter (β = .555, п≤.001). Plant growing under higher light intensity has an impact on its price predominantly on the basis of the flower diameter (β=2.947, p≤.001) and stalk diameter (β = 2.947, п≤.001).
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