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

A B S T R A C TThe survival of a company on the market is possible if there is a good company managing, led by agile and professional management. Company development is a general objective and it can be achieved if the management of the company managed to establish their own style of organization and management. In addition to the aforesaid, the management should have a developed system of internal control within the regular and continuous business operations. Our contribution is reflected in the presentation of mode of managing nursery-garden plant production, using internal control for the benefits of management. We found that the application of detected risks in said production could be presented and illustrated in a range of risks, all of it with the aim of making management decisions that will reduce the overall risk of an agricultural company's business operations.

Fruska Gora mountain represents very important source of natural and semi-natural forest ecosystems in the northern part of the Republic of Serbia and therefore it is important source of habitats for different groups of fungi. As opposed to coordinated inventory and monitoring projects of fungi established around Europe long ago, mycological researches in Serbia are still sporadic and insufficiently coordinated by authorities and experts. In accordance with that, available data concerning the state of fungi in Serbia are scarce. The aim of this work was to collect all relevant unpublished data considering fungi in Fruska Gora and to present checklist of two fungal phyla: Myxomycota and Ascomycota. In the presented checklist, 23 recorded species of Myxomycota (known as fungal analogues) were distributed in 2 classes, 5 orders, and 7 families. The first class (Protosteliomycetes) contained only one species - Ceratiomyxa fruticulosa (fam. Ceratiomyxaceae). The largest order was Trichiales (9 species), while the dominant families were Stemonitidaceae and Trichiaceae, each with 6 species recorded. The most abundant species was Lycogala epidendrum (fam. Reticulariaceae), with 13 records. Phylum Ascomycota was represented with 95 species belonging to 6 classes, 12 orders and 29 families. The most highly represented classes were Leotiomycetes (32 species) and Pezizomycetes (31 species). The most abundant species were: Xylaria polymorpha (17 records), Xylaria hypoxylon (14 records), and Sarcoscypha coccinea (14 records). [Projekat Ministarstva nauke Republike Srbije, br. III-43002]

Non-native alien zoopathogens have had a profound impact on the health of aquatic zoobiota in Republika Srpska and the Republic of Serbia as well as around the region and the world as a whole. The movement of disease-causing microfungi around the world has taken its toll on many different organisms, and continues to intensify with an increase in global transport of cargo, people, and animals. Those who study fungi have little information about the characteristics of invasive, zopathogenic fungi because of the fact that a particular fungus can inhabit many different organisms, and may be pathogenic to some of these hosts but not to the others. Crayfish plague (Aphanomyces astaci) broke out through the Danube River to the territory of Bačka and Banat (today A.P. Vojvodina, the Republic of Serbia) in 1879. Until 1880, the disease spread through the Sava River to the northern Bosnia (today Republika Srpska). From 1955 until 1970, almost all territories of Republika Srpska and Republic of Serbia were afflicted with the crayfish plague disease. Despite the fact that the problems of the spread of crayfish plague in the territory of the Republika Srpska and the Republic of Serbia have been of great significance, there is little data available for analyzing this issue. According to IUCN criteria, and mostly due to the Aphanomyces astaci invasion, the degree of endangerment of noble crayfish in Serbia was evaluated as “Endangered”, which was a higher degree than the international level determined for this species, i.e., “Vulnerable”

SAŽETAK:Monitoring stanja tribomehaničkih sistema ima veoma veliki značaj u razvoju teorije i prakse o trenju i habanju kao i teoriji podmazivanja. U savremenim tribomehaničkim sistemima se primenjuju različite fizičko hemijske i tribološke metode. Iskustva iz eksploatacije tehničkih sistema pokazuju da je predviđanje otkaza najefikasnije na osnovu praćenja parametara procesa habanja i čestica koje nastaju u ovom procesu. Sredstvo za podnazivanje kao treći elemenat u tribomehaničkom sistemu je nosilac informacija o stanju celog sistema sa aspekta triboloških i drugih procesa starenja.