Summary:Today's level of the information technology development allows gathering of large amount of data relevant for a company. The issue of way and method of data gathering has been solved, however, at the same time the need also arises for extraction of the most important ones, since the quantity of the input data itself is not enough. In the contemporary business activities, being pursued in the circumstances of high competition, changes, speed and risk, management of the company may be compared to driving a fast car. Therefore, the information tables -dashboards have been created for the purpose of data processing as an analogy to the car dashboard, which, by means of several indicators, provides for the driver an instant insight into various data related to driving and the engine running. Display of the data in the form of charts and diagrams undoubtedly helps in obtaining new knowledge however, an individual visual displaying is seldom sufficient thus they should be combined in different variants. The work presents concrete examples of the dashboards creation both locally and globally.

This paper presents results of a research on psychological connection between 40 offered colors and 91 terms from everyday life. Similar researches have been conducted and published in a number of instances in domestic and foreign bibliography, but this research has certain particularities that are not often present in other articles. For one thing, colors whose associativity with certain terms is being analyzed are shown in a table, their name and code in the RGB system of color marking are provided. Colors were not merely described, e.g. blue, green, yellow, etc., as it may be confusing or lead to misinterpretation of answers since there are many degrees of blue color, for example. In the second part of the poll, the subjects answered the Ishihara test, in order to check the ability to correctly interpret the colors. The third speci ic is triple visual interpretation of received results using colored graphs.JITA 8(2018) 2:75-85 Picture 10. Overview of percentage participation of most frequent colors associated with certain terms using the Pie type of chartA chart of Treemap type shows the data in a speci ic way, using rectangles that fully ill a certain surface. The largest rectangle presents the largest set of data, and to the right of it there are smaller rectangles with lower values in the descending order. This chart type does not have sub-types and may be used in Ofice 2016. It did not exist in earlier versions. The picture shows some characteristic results of processing answers using the Treemap type chart.

This paper presents the design and implementation of databases in pharmacy, points out the most common problems that may be encountered, and describes practical solutions. The paper also describes the structure in terms of linking multiple applications to one single database in terms of achieving business automation.

This paper shows some aspects of statistical analysis of well-known novels: Death and the Dervish by Meša Selimović (1966), Autobiography by Branislav Nušić (1924) and in the Registrar's Office by Ante Kovačić (1888). The goal of the analysis is to point to mutual similarities and differences of statistical data in those texts and to compare them with the up to date findings in that field. A part of the analysis relates to comparison of languages of these writers with today's language, used by column authors in electronic media. These kinds of researches belong to linguistics, as a science on language, but the results may be used in the contemporary development of artificial intelligence.

The balance sheet should present the financial position of the company truthfully and objectively. The presentation of the balance sheet requires the use of the best possible estimates and reasonable assumptions that are reflected in the value of the balance sheet items. Estimates are based on historical and other available information at date of the balance sheet. Each estimate carries a risk with an outcome in materially significant adjustments to the present value of assets, liabilities, incomes and expenses in the next financial year. In the absence of a precise method of measurement, an assessment of the financial statement items is made. The use of adequate estimates does not compromise the reliability of the balance sheet. However, due to the uncertainty of business activities and a certain distinctiveness in the understanding of accounting and economic value, balance sheet items may take different values. There are numerous examples of misuse of creative accounting in accounting practice, and when implemented untrue and biased information is published. The motives for such actions are different, ranging from the need of avoiding paying taxes, more profitable business sales, gaining better creditors position and creditors, to the realization of bonuses and management privileges. In addition to management, competent external experts are hired for appraisal work, whose work does not always have to be reliable because an alternative appraiser can be selected or manipulative data can be provided as a basis for assessment. The aim of this paper is to point out the balance sheet items that carry the greatest risks of objective reporting, and to assess the validity of the applied concept (basis) for measurement. The paper also points to possible ways of manipulating the balance sheet: if you want to show a financial result lower than the real one, then the value of assets is shown lower than it really is, and income statement expenses increase, while the situation is reversed if the company wants to show better financial results of the existing ones: then the estimated value of the assets in the balance sheet increases, and the value of the expenses in the income statement decreases. The paper starts from the basic hypothesis that the value assets assessment affects the presentation of the financial position of the company. An important item in the estimates is the assessment of the useful life of fixed assets. These estimates are reviewed annually and changed in accordance with the expected changes and the dynamics of spending the future economic benefits of fixed assets. The hypothesis proof was performed on the example of the analysis of the property position of a large service company for the period from 2004 to 2019. The results indicate that estimates can significantly correct the financial position of the company, and that the analysis of the company should focus on positions that are subject to assessments and that can significantly change the value of the company, instead of cash and liquidity positions that are considered priority in most analysis.