scholarly journals PROFITABILITY OF AUDIT COMPANIES IN THE REPUBLIC OF SERBIA: EMPIRICAL RESEARCH IN THE PERIOD 2010-2019

2021 ◽  
Vol 19 (34) ◽  
Author(s):  
Biljana Jovković ◽  
Nemanja Karapavlović ◽  
Aleksandra Radojević
Keyword(s):  
Data Analysis ◽  
Empirical Research ◽  
Entire Population ◽  
Net Income ◽  
Market Participation ◽  
Statistical Program ◽  
The Subject ◽  
The Republic ◽  
The Impact ◽  
Profitability Assessment

The subject of the research in the paper is profitability assessment of audit companies operating in the Republic of Serbia. The objective of the research is to provide the answer to professional and scientific public whether the profitability of audit companies is conditioned by the impact of the size of audit company, origin of its equity or the existing market participation? The research included the entire population of active audit companies in the Republic of Serbia in the period from 2010 to 2019. Data analysis was performed in the statistical program SPSS, and non-parameter tests Kruskal-Wallis H test and Mann-Whitney U test were used. The research will give the answer to the question whether the profitability of an audit company depends on the source of its equity, the size or market participation it has in provision of audit services. The results of the research have shown that there is an impact of the size of the company, the origin of its equity and market participation on the profitability of audit companies measured by net income and return on total assets.

Determination of integral indicators characterizing the possibility of accommodating the evacuated population in the territory of the Republic of Kazakhstan

2020 ◽  
pp. 154851292097028
Author(s):  
Yernar Zh Akimbayev ◽  
Zhumabek Kh Akhmetov ◽  
Murat S Kuanyshbaev ◽  
Arman T Abdykalykov ◽  
Rashid V Ibrayev
Keyword(s):  
Statistical Data ◽  
Armed Conflicts ◽  
Security Issues ◽  
Inaccurate Information ◽  
The Subject ◽  
The Republic ◽  
The Impact ◽  
Integrated Indicators ◽  
Selection Of

Studying the historical facts of past wars and armed conflicts and natural and man-made emergencies, today in the Republic of Kazakhstan one of the most important security issues is the preparation and organization of the evacuation of the population from possible dangerous zones, taking into account the emergence of new threats to the country’s security. The paper presents an algorithm for constructing universal scales of the distribution function of opportunities by types of support and rebuilding them into subject scales using display functions. The purpose of the paper is to determine the integral indicators characterizing the possibility of accommodation of the evacuated population and the impact on resources during relocation. On the subject scales of cities and districts of the region, indicators of the possibility of relocation of a certain amount of the evacuated population by types of support and indicators characterizing the impact on the district’s resources during resettlement of a certain amount of the evacuated population are determined. It was concluded that the use of integrated indicators allows the selection of areas to accommodate the evacuated population without the use of statistical data, in conditions of incomplete and inaccurate information. The presented method does not replace traditional methods based on classical methods of territory assessment by the level of life sustenance, but also allows their reasonable combination with the experience of specialists in this field, taking into account the incompleteness, uncertainty, and inconsistency of the initial data of the study area, which does not allow the application of existing methods.

scholarly journals Leadership style and employee readiness: Basic factors of leadership efficiency

2021 ◽  
Vol 26 (1) ◽  
pp. 53-65
Author(s):  
Marijana Rodić ◽  
Slobodan Marić
Keyword(s):  
Leadership Style ◽  
Principal Component ◽  
Subject Area ◽  
Hierarchical Regression ◽  
Significant Research ◽  
Repeated Sampling ◽  
The Subject ◽  
The Republic ◽  
New Variables ◽  
The Impact

The scope of this study is based on the Situational Leadership Theory according to the model created by Hersey and Blanchard, predominantly defined by two research sub-fields: leadership style and readiness of employees. This model distinguishes four different leadership styles, while the subject area of readiness of employees comprises two components: readiness of employees based on the competency component and readiness of employees based on a psychological (motivational) component. The subject matter of the study is to identify leadership style as a new variable which will be utilized for determining the interdependence with leadership efficiency levels and readiness of employees. Leadership efficiency is determined by the degree of compatibility between the dominant style of leadership and the level of readiness of employees. In addition to the main objective of the research, aimed at determining leadership efficiency, significant research findings come as a result of specific objectives. That is impact of the dominant leadership style on readiness of employees and leadership results, based on each specific component. The sample will be a random sample from a finite population of units, with repeated sampling and known probability sampling. A sample of size n=100, with a proportion of 0.10, is based on a list of top 100 biggest companies in the Republic of Serbia in 2019. The application of Principal Component Analysis aims to identify new variables in the form of regression coefficient results, while the application of the hierarchical regression model will help determine the impact of each leadership style on readiness of employees. The study findings confirm the basic hypotheses of the aforementioned model, with regard to the results of leadership efficiency, as well as its impact of each leadership style on readiness of employees.

scholarly journals THE EXISTENCE OF EQUALITY EDUCATION SYSTEM IN PESANTREN SALAFIYAH

2021 ◽  
Vol 1 (2) ◽  
pp. 144
Author(s):  
Asrizal Saiin
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Islamic Education ◽  
Research Approach ◽  
Analysis Method ◽  
Modern Education ◽  
Library Research ◽  
Approach Method ◽  
The Subject ◽  
The Impact

The study in this manuscript discusses the impact on the educational equalization system of Pesantren Salafiyah and designs how Pesantren Salafiyah has always existed in the world of modern education. This research belongs to the type of qualitative study using the document analysis method. The form of data analysis used is descriptive analysis. The research approach method in this paper is library research. This study is divided into four methods, namely, the method of determining the subject, the form of the study, the method of data collection, and the method of data analysis. The result is the ability of Pesantren Salafiyah to make certain accommodations and concessions to find a pattern that they consider appropriate enough to face modernization and changes that are increasingly fast and have a broad impact without sacrificing the essence and other basic things in the existence of the pesantren, so that Pesantren Salafiyah still exists in the midst of the hustle and bustle of modernizing Islamic education

scholarly journals Housing and living conditions of working youth in the plants of Buryat-Mongolian ASSR during the Great Patriotic War

2020 ◽  
pp. 86-93
Author(s):  
Anastasiya Nikolaevna Soboleva
Keyword(s):  
Living Conditions ◽  
Industrial Plant ◽  
The Social ◽  
Critical Problems ◽  
The Subject ◽  
The Common ◽  
The Republic ◽  
The Impact ◽  
Poor Nutrition ◽  
The City

The object of this research is the youth of Buryat-Mongolian ASSR as most active social group within the social structure of 1941 – 1945, which was the major source for replenishment of labor reserves. The subject of this research is the examination of core financial and social problems faced by the youth working at the defense industry plants of the republic. Special attention is given to analysis of the impact of wartime struggles and hardships upon household and food procurement. It is noted that shortage of housing, low salaries, insecure life, poor nutrition, deficit of clothing and footwear often led breach of employee discipline. The article explores the important vectors in the activity of Komsomol with regards to housing and living conditions, as well as various forms of financial and psychological incentives that promote adaptation of youth to working at the industrial plant. The scientific novelty consists in introduction into the scientific discourse of a number of previously unpublished source that were collected specifically for this research. As a result of the conducted research, it was established that working youth, who for the most part came from rural localities to the city, were put in quite difficult social and living conditions, experiencing critical problems in the process of adaptation; however, they accomplished significant labor achievements and made their contribution to the common Victory.

scholarly journals The Role of Education in the Formation of Tax Ethics in Azerbaijan

2021 ◽  
Vol 12 (6) ◽  
pp. 1857-1868
Author(s):  
Mubariz Mammadli, Zivar Zeynalova
Keyword(s):  
Public Administration ◽  
Empirical Research ◽  
Questionnaire Survey ◽  
Cronbach’S Alpha ◽  
Cronbach's Alpha ◽  
Paired Samples ◽  
The Republic ◽  
The Impact

This paper discusses the importance of tax ethics, as well as the impact of education on it. The impact of tax-oriented education on tax ethics was determined in the case of Azerbaijan. For this purpose, it was applied a questionnaire survey to 250 students studied at the Academy of Public Administration under the President of the Republic of Azerbaijan between 2017 and 2019 years. The collected data were analyzed descriptively, and the hypothesis was tested using the Paired Samples Test. Cronbach's Alpha conducted to verify the validity of the research. Analyzes and tests were carried out electronically using the SPSS 16.0 software. As a result of empirical research, it turned out that the attitude towards taxation was higher after passing tax classes.

scholarly journals Perception of civil servants regarding the professional performance assessment process in the Republic of Moldova

2021 ◽  
pp. 148-158
Author(s):  
Ana Varzari ◽  
Keyword(s):  
Performance Evaluation ◽  
Public Administration ◽  
Empirical Research ◽  
Civil Servants ◽  
Assessment Process ◽  
Sociological Research ◽  
The Public ◽  
Republic Of Moldova ◽  
The Republic ◽  
The Impact

This article includes an empirical research of the process of evaluating the performance in the public service of the Republic of Moldova, in the perception of civil servants. The importance of the quality of human resources and personnel policy in the public administration and the role of performance evaluation in order to streamline public administration were highlighted. In order to have a better understanding of the impact of performance appraisal of civil servants on the administration process in the Republic of Moldova, a study was conducted by collecting empirical data. Empirical research illustrates the state of affairs in this segment of the competitive labor market. The application of sociological research methods, techniques, procedures and tools provided the opportunity to study the perception of civil servants on the performance evaluation process in the Republic of Moldova.

scholarly journals How the type of ownership affects capital budgeting practice in the Serbian agribusiness industry?

2020 ◽  
Vol 67 (4) ◽  
pp. 1141-1154
Author(s):  
Lidija Barjaktarović ◽  
Renata Pindžo ◽  
Snežana Konjikušić
Keyword(s):  
Decision Making ◽  
Data Analysis ◽  
Data Processing ◽  
Ownership Structure ◽  
Capital Budgeting ◽  
Descriptive Statistics ◽  
Research Results ◽  
The Subject ◽  
The Republic

The subject of the research is capital budgeting practices in Serbian agribusiness companies. The research aim is to determine whether there are differences in decision-making regarding capital budgeting depending on the ownership structure in those industries. The research was conducted in the first half of 2019, on a sample of 76 companies (from 122 targeted/i.e. 62.33% respondent rate) operating in the Republic of Serbia. Descriptive statistics and the Kruskal-Wallis test were used in the data analysis. IBM SPSS 20.0 statistical package was used for data processing. Research results confirmed that capital budgeting practices in the Serbian agribusiness companies can be considered as developed. Furthermore, there is a difference in the capital budgeting practices in the Republic of Serbia depending on the ownership of the analyzed sampled companies.

scholarly journals The impact of intellectual capital on the profitability of commercial banks in Serbia

2018 ◽  
Vol 63 (216) ◽  
pp. 85-109 ◽  
Author(s):  
Sinisa Radic
Keyword(s):  
Panel Data ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Banking Sector ◽  
Value Added ◽  
The Other ◽  
Capital Efficiency ◽  
The Subject ◽  
The Republic ◽  
The Impact

The subject of the research in this paper is the impact of intellectual capital efficiency on the profitability of commercial banks in the Republic of Serbia. The efficiency of commercial banks? intellectual capital was measured by the created value added in the observed period, using the Value Added Intellectual Coefficient methodology (VAIC). Empirical analysis was carried out using econometric analysis of panel data for 27 banks that were operating in the banking sector of the Republic of Serbia in the period 2008-2016. The results of the analysis show that the significance of the impact of the efficient use of intellectual capital on the profitability of banks operating in Serbia depends on the selected profitability measure. When ROA is chosen as an indicator of profitability the bank?s level of indebtedness determines the sign of this influence, so at higher levels of indebtedness efficient use of intellectual capital negatively affects the profitability of the bank. On the other hand, in this case the size of the bank does not significantly affect the dependence of the bank?s profitability on the efficient use of its intellectual capital. If ROE is a measure of the profitability of banks the efficient use of intellectual capital has no significant impact on banks? profitability.

scholarly journals Impact Multicultural Education: Case study in Social Studies Learning

2020 ◽  
Vol 2 (5) ◽  
Author(s):  
Amin Miftakhul ◽  
Harmanto Harmanto ◽  
Sunarto Sunarto
Keyword(s):  
Data Analysis ◽  
Social Studies ◽  
Multicultural Education ◽  
Junior High School ◽  
Positive Energy ◽  
The Subject ◽  
The Difference ◽  
God's Grace ◽  
The Impact

This study intends to describe the impact of multicultural education in Social Studies Learning of junior high school. This type of research is qualitative with the method descriptive. The subject of this research is the component (Teacher and students) Middle-School 6 Sidoarjo. Based on the results of data analysis and discussion shows that Multicultural education in practice for social studies education learning in the classroom runs smoothly and students can be carefully conditioned to have an effect and have an impact, among others: Be tolerant in accepting all differences, because the difference is God's grace, does not discriminate (discriminate) friends who different beliefs, do not force others in terms of beliefs (religion), give freedom to others to choose beliefs (religion), do not interfere with other people with different beliefs when they worship, keep on interacting and behaving well with people who have different beliefs in worldly matters, respect others who are worshiping, do not hate and hurt the feelings of someone who has different beliefs or opinions from us. It is hoped that these forms of tolerance will bring positive energy which will not trigger disputes or quarrels between students.

scholarly journals The Influence of the Banking Sector Functions on Economic Activity in Macedonia

2015 ◽  
Vol 62 (2) ◽  
pp. 208-221
Author(s):  
Elena Naumovska ◽  
Kiril Jovanovski ◽  
Gorgji Gockov
Keyword(s):  
Economic Growth ◽  
Banking Sector ◽  
Relative Importance ◽  
Basic Functions ◽  
Basic Purpose ◽  
The Subject ◽  
Sector Performance ◽  
The Republic ◽  
The Impact ◽  
The Relationship

Abstract The subject of this paper is the way in which the banking sector in Macedonia contributes to the economic growth by performing five basic functions: savings mobilization, risk diversification, resource allocation, corporate control and easing exchange. The basic purpose of this paper is, through assessment of the relative importance of each of the functions of the banking sector and analysis of the relationship existing between the banking sector intermediation and economic growth (as measured by GDP) to investigate the impact of the banking sector on the real sector performance in the Macedonia. According to the obtained results the paper provides conclusions for opportunities and directions for increasing the efficiency of the banking sector in the Republic of Macedonia.

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