UVODFinansijski izvještaji zahtijevaju fer i objektivan prikaz bilansnih pozicija. Uslov za kvalitetno fi nansijsko izvještavanje je adekvatan tretman poslovnih događaja. Računovodstveni tretman poslovnih događaja u velikoj mjeri zavisi od usvojenih

UVODKao osnovni cilj istraživanja pokušalo se utvrditi koja grupa faktora ima veći uticaj na strukturu potrošače prilikom izbora o kupovini. Osnovna pretpostavka odnosi se na prednost koja se daje internim faktorima kao psihološkim faktorima koji imaju veći uticaj na potrošače u odnosu na eksterne faktore.Potrošači se nalaze pod stalnim uticajima iz okruženja i reaguju na određene stimulanse, koje dobijaju iz okoline, ali reaguju na način koji je svojstven samoj njihovoj ličnosti. To znači da se osoba ponaša i prihvata određene uticaje na osnovu sopst-

UVODKada posmatramo razvoj izvoznih aktivnosti u Bosni i Hercegovini i trgovinske sporazume koje je potpisala, poput "Sporazuma o stabilizaciji i pridruživanju", "Sporazuma sa Turskom", "Sporazuma CEFTA 2006" može se lako zaključiti da

The private and public sectors are complementary sectors of any economy. There is a clear interdependence between these two sectors, not competitiveness and exclusivity. At the same time, there are certain differences between these two sectors, which are conditioned by the ownership structure, business goals and the like. The public and private sectors have different roles in world economies. In developed western economies, which did not have “excursions” into socialist (planned) economic organization, private property has a long tradition of existence and, accordingly, plays a much more important role in the economic structure of the country. Underdeveloped countries and countries in transition, such as the Republika Srpska and Bosnia and Herzegovina, introduced the institute of private property after the collapse of socialist organizations. For this reason, as well as for many other reasons, the public sector in underdeveloped and developing countries has a more significant role in the overall economic structure than in developed western countries. The influence of the state on the economy is realized through various mechanisms. In most developed and transition countries, the public sector redistributes about 40% of GDP through taxes and public spending, and in some countries even more. In modern economies, the state is the largest employer employing a significant percentage of the workforce. We defined the research problem of this paper with the question: can and to what extent public institutions can generate their own / own revenues and what is the tax treatment of realized revenues? The subject of the research was the legal basis and a comparative overview of the current legislation in the field of taxes from the point of view of the public sector and the point of view of the private sector. In the first part of the paper, we analyzed the concept and role of the public sector, looking at certain characteristics of the sector in the European Union (EU) and other neighboring countries. In the continuation of our work, we dealt with our own revenues in the public sector in the Republic of Srpska, with a special focus on educational institutions. Guided by this problem, we analyzed the tax treatment of own revenues generated by public institutions in relation to the tax treatment of revenues within the private sector. According to the previous, and the discussion we had in the last part of the paper, we conclude that the basic hypothesis is: public institutions have the right to generate their own revenues, although they are not registered to perform revenue-generating activities, but tax revenues should be treated as and in the private sector, true. To conclude, public institutions are left free to generate their own revenues. However, the results of the conducted analysis raise certain questions, the answers to which need to be sought in future research. What measures need to be taken and what steps do public institutions need to take in order to use the recorded own revenues in order to improve the education system? Therefore, we suggest additional research on this topic, in order to offer quality answers to the questions asked.

Expert testimony is becoming one of the main validation activities in financial crime. It is also amongst the most criticized ones because it can significantly slowdown court proceedings, especially in complex expert assessments, which is often the case with economic and financial subjects. Forensic accounting experts, which are also known as forensic accountants, are increasingly being hired to provide expert evaluation on these subjects. Republika Srpska recognized the need for this profession timely by granting it legal legitimacy.However, little progress has been made in its implementation in practice. This paper analyzes requirements and state of forensic accounting in Republika Srpska, and accordingly makes recommendations for further improvements such as gathering information of better quality that would help in financial investigations. Profession of forensic accountant is interdisciplinary and covers full range of different services, which signals the necessity to unify the criteria globally. So far, no such criteria exist nor are there any indications harmonization. Standard for required knowledge has been set by the American Association of Certified Fraud Examiners (ACFE), which certifies financial forensic professionals with certificate in forensic accounting. The established criteria offer a solid basis for the detection, collection and presentation of evidence in the financial fraud expert process. Currently it remains unclear whether the forensic accountant acts alone or as part of an interdisciplinary team.The knowledge currently offered by educators in Republika Srpska cannot bring quality in specific types of services, which primarily require specialist knowledge. For each type of service, it is necessary to define the characteristics, required knowledge and skills that a forensic accountant must possess. In accordance with such requirements, educational programs for forensic accounting need to be modified by providing guidance on their homogenization. Educational programs must be consistent with the actions of other participants in the implementation of forensic accounting, such as users, providers, educators, etc. With synergistic action, it is possible to raise the professional competence of the forensic accountant and align it with the requirements of the market. The ultimate educational outcome is to educate a forensic accountant so that he or she has specialist knowledge in accounting, law and auditing, as well as skills in the effective forensic accounting. Forensic accounting requires continuous learning and skills acquisition in accordance with the guidelines of international standards and recommendations, as well as good practical application. The aim of this paper is to promote forensic accounting and the profession of forensic accountant as an expert with specialist knowledge and skills.The future focus should be on improving the professional integrity of expert witnesses relating to more complex economic crimes, accelerating final report preparation, enhancing supervision of expert witnesses and their work, and sanctioning unprofessional behaviors.