Liquidity and profitability are closely related economic categories. The issue of constant balancing between liquidity and profitability, in theory known as "liquidity-profitability trade off", has been the subject of significant interest of the scientific community. There is no consensus on the direction of the impact of liquidity on profitability, but the existence of this impact in practice is confirmed. The aim of this paper is to investigate the impact of liquidity on profitability, based on selected traditional financial indicators, for medium and large enterprises in the group of processing and preserving of meat and meat products of the Republic of Serbia, in the period 2016 to 2019. The findings of a multiple linear regression analysis, show that the ratio of long-term sources and fixed assets in the group of processing and preserving of meat and meat products makes a statistically significant contribution predicting the return on assets.

By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion. For the mentioned research, we will use a comparative analysis in which the tax system of the EU countries and the countries of tax havens will be included. In all modern countries, personal and corporate income tax are one of the safest sources of state budget revenue. The most significant direct taxes are personal income tax (tax) and corporate income tax.

Rural development policy deals with achieving goals for rural areas and a wide range of socioeconomic activities are included within it. This work intends to connect rural development policies with the occurrence of domestic violence in rural areas. The area of research is the territory of Tuzla Canton, which is, by definition of OECD (less than 150 habitants/km 2), a predominantly rural area. Domestic violence is a wide spread form of violence and a discrimination against women. Domestic violence includes all forms of violence occurring in the family, expanding the possibilities that perpetrators of violence and victims of violence may even be persons who do not live in the family but are related to family members, e.g. former partners, relatives, etc. Research results show that victims of domestic violence are in 90% of the cases women (wives, mothers, daughters, sisters, etc.) and that domestic violence is constantly increasing each following year. All forms of violence over women come stem from a principal discrimination towards women which results in coerce or use of force. For that reason, violence over women is a manifestation of a fundamentally unequal position of women and men, and it represents a form of discrimination against women. This paper uses data acquired from Federal Office of Statistics of Federation of Bosnia and Herzegovina and statistical data from the Ministry of Internal Affairs of Tuzla Canton. On the basis of the gathered data, we employed the descriptive method, the method of analysis and synthesis, as well as the comparative method

Background: The world tourism industry is subject to big changes. A number of tourists traveling steadily grows, resulting in turnover and income. The destinations, that tourists are attracted, to are numerous, and there are also newcomers who arrive to a certain destination for the first time. Nowadays, even some very distant places are on the travellers’ bucket lists. What is more, tourists are looking for authenticity, in terms of which the concept of ethno village proves to be such an example.Purpose: The purpose of this paper is to investigate how this kind of tourism is regulated in Slovenia and Bosnia and Herzegovina. The emphasis will be on the study of specific ethno villages.Methods: Regarding the article, desk analysis will be done. The data were gathered from the world web, from the World Tourism Organisation’s data and from the data gathered from Slovenian and Bosnian national statistical office as well. The Excel was used for the analyses. Two examples of an ethno village are also described.Results: The ethno village as a part of rural tourism offers great opportunities for new work posts but capacities should be used to a greater extent and the problem of seasonality should also be overcome. All the key aims of rural development must be defined by the following strategy: the development of sustainable and efficient agricultural sector, the living standard of the population who lives from agriculture, creation of social and economic conditions in the rural regions; all of it within the National strategy of the rural development.Conclusions: Tourism industry is being developing as a part of modern touristic migration. There are more and more visitors coming overseas or coming from more remote places. They stay for a short period of time and they have different expectations as before.

Ova Studija nastaje u vremenu potrebe za rekonstrukcijom, adaptacijom, popravkom i unapređenjem inženjerskog naselja (Bungalovi) Mješovitog Holdinga “ERS” MP a.d. Trebinje ZP “ Hidroelektrane na Drini” a.d. Višegrad, u naselje koje će biti na mapi turističke ponude Višegrada. Turizam Višegrada je u ekspanziji, raste tražnja za turističkom ponudom. Geografski položaj Višegrada, ćuprija na Drini koja je vezana za nobelovca Ivu Andrića, zatim od nedavno Andrićgrad, kao i blizina Zlatibora, doprinose da Višegrad bude veoma interesantna turistička destinacija. Cilj inoviranog naselja jeste profit, koji će ovo preduzeće ostvarivati putem izdavanja bungalova zainteresovanim turistima. Mješoviti Holding “ERS” MP a.d. Trebinje ZP “ Hidroelektrane na Drini”, a.d. Višegrad, uradilo je sve pripreme za adaptaciju istog, tj. naselje se priprema za turističku ponudu. Godina 2023. jeste godina kada se očekuju intezivni radovi na ovom projektu, odnosno godina završetka najvećeg dijela radova. Finansijska sredstva za rekonstrukciju i adaptaciju istih,od strane nadležnih organa ovog preduzeća, odobrena su planom nabavki za 2023. godinu. Ekonomsko finansijska analiza i istraživanje tržišta, kao sastavni dijelovi ove Studije, pokazuju da je racionalno i ekonomski opravdano ulaganje u rekonstrukciju, adaptaciju i popravku bungalova, s ciljem da postanu sastavni dio turističke ponude Višegrada. Na osnovu Studije može se zaključiti da bi bilo neopravdano da naselje služi samo za izdavanje, znajući da je većina gostiju zainteresovana za usluge SPA centra. Zato ova Studija predviđa izgradnju i SPA centra, sa korištenjem termalne vode koja se nalazi u neposrednoj blizini, što zasigurno može biti komparativna prednost ovog naselja.