The subject of this paper is profitability analysis of apple production in the Republic of Serbia. The financial profitability analysis was performed in companies operating in the territory of Vojvodina, Central and Eastern Serbia. This analysis was performed through the calculation of liquidity and profitability ratios. In the Republic of Serbia, 26658 hectares have apple orchards, which indicates that the cultivation of this fruit is highly represented. The aim of this paper is to determine whether apple production is a profitable activity in the Republic of Serbia, selecting three companies based on the analysis of profitability ratios.
As the achievements of the modern civilization and the result of the dominant trend of modern science, the existing methodological concepts of scientific progress analysis are incomplete and inadequate. Institutionalization of science comes to redefining the hierarchy and heterarchy in the organization of scientific research, which raises the level of cognitive effects from the individual to the collective level, leading to the establishment of a new relationship between the individual, the scientific, and ideological institutions. Contradictions between cognitive status and interests of each of the agents (operative, scientific, and ideological institutions) must be reflected in a scientific paper and thus the overall trend of progress in science. Rationality of an agent is a function that influences cognitive and institutional interests.
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