Power is a very important element of negotiation, because it gives advantage to one party over the other. Various tactics used by negotiators are either aimed at increasing their own power or decreasing the power of the opponent. This paper presents a conceptual analysis and research proposals that build on past research on power and negotiation. The main purpose of the present study was to investigate sources of negotiation power most used among business professionals. We have developed an extensive list of sixteen sources of negotiating power. In this exploratory study we used a qualitative approach based on semi-structured interviews. We chose purposive sampling in order to capture perceptions from different groups of negotiators. The results from thirty-one interviews show that need is the most relied upon source of power in any given situation, followed by perception, credibility, alternative, relationship, intangible factors, authority, material resources, and knowledge/information. Although qualitative research cannot be used to make generalisations about the entire population, this study should help negotiators to focus on the most probable sources of negotiation power and to prepare for negotiations adequately.

The paper discusses theoretical and practical aspects of calculating depreciation of fixed assets in the Republic of Serbia. The aim is to investigate the practice of calculating depreciation of fixed assets in enterprises in the Republic of Serbia in order to determine the possible failure (irregularities) that may affect the overall quality of financial reporting. Correct calculation of depreciation of fixed assets provides a realistic representation of depreciation expenses in the income statement and real value of fixed assets in the balance sheet. Based on the research conducted, the paper will reveal systemic irregularities in calculation of depreciation of fixed assets. In this sense, we believe that the content of the paper and conclusions arising from it will encourage accountants in various companies to change the way of calculating depreciation of fixed assets.

Abstract:One of the most important factors of an enterprise's efficiency is also adjusting of supply with demand requirements. Logistics, as an integral function of an enterprise that establishes and develops relations with the environment and, in a targeted manner, directs the subsystems of a company towards the main goal of its existence and operation, is the most appropriate tool for managing an enterprise in the modern dynamic environment. In many enterprises, inventory optimization is a major problem. Mainly, such enterprises are characterized by poor customer service, such as failure to adhere to delivery deadlines. Bearing in mind the state of Serbian companies, few enterprises can boast their applied scientific knowledge in the field of inventory optimization in practice. The subject of our research is the optimization of the inventory in the company Benlian Food Niš. The management of the company finds it rather significant to know approximately exact quantities needed for the next year. Given the fact that this is an importing company with its production, too, more precise quantities would be of great help, as this would enable management to make more adequate decisions on when and how many products to import and produce.

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