Audit is a systematic process of objective gathering and assessment of evidence related to company's management statements regarding economic activities and events recorded during the reporting period. The purpose of financial statements audit is to build trust of potential users in published financial statements. This is achieved by obtaining auditor's opinion on the compliance of the key elements of financial statements with the relevant financial reporting framework and professional standard. The purpose of this article is to highlight the importance of amandatory audit, especially for public companies. The research based on a sample of 434 companies listed on the Belgrade Stock Exchange shows that national audit firms perform mandatory audits for nearly 63% of publiclytraded companies, while the remaining number of companies are audited by international audit firms (including the Big 4).
This paper presents a system of computer vision designed to be used in industry for product classification. The system is based on the TensorFlow and Keras software libraries and the Python programming language. In the production process, uniform cylindrical parts reach the conveyor designed so that each part can be in one of two possible positions. The computer vision system detects the exact position of the part, or its orientation, and this information is further used during the transportation process. The purpose of the procedure is for all parts to take the same orientation in relation to the production line.
The purpose of this paper is to analyse profitability indicators of business entities listed on Belgrade Stock Exchange and correlation with disclosed amount of asset impairment. Namely, entities that have negative financial result or lower financial performance might be motivated to use some of the methods of earnings management. Impairment of a company's assets is sometimes used to manipulate the amount of disclosed result, especially when the observed entity outperforms or under-performs considerably. The research sample includes 400 public companies and their financial statements for 2017 reporting period. The results of this research might be useful for potential investors, as well as other stakeholders, such as financial institutions and tax administration.
Svetska ekspanzija interneta doprinela je značajnoj transformaciji svih svetskih trgovinskih transakcija. Shodno tome, korisnici širom sveta sve više koriste uređaje elektronske komunikacije u svakodnevnom životu. Cilj ovog rada je ukazivanje na veću upotrebu mobilnog poslovanja, u odnosu na dosadašnje elektronsko poslovanje. Istraživanje pokazuje da 30% korisnika mobilne uređaje koriste za obavljanje mobilnog poslovanja. Očekuje se da navedeni procenat raste iz godine u godinu zbog sve većeg broja korisnika interneta koji obavljaju transakcije putem mobilnih uređaja. Dugoročno posmatrano, svi internet korisnici biće prinuđeni da povećaju upotrebu mobilnog poslovanja zbog manjih troškova poslovanja, lakše i jednostavnije upotrebe mobilnih uređaja, kao i njegove dostupnosti.
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