UVODSistem plata i nagrađivanja je veoma značajan sistem u poslovnoj organizaciji. Ovaj sistem se koristi za motivisanje zaposlenih za produktivan rad i stvaranje preduslova za visok stepen zadovoljstva zaposlenih. Podrazumijeva se da visina
This paper investigated the opportunities for public sector improvement by digitalization Financial Management and Control (FMC) system in the Western Balkans (WB) countries. Optimizing business processes within public sector through the digitalization of the FMC system offers opportunities for public sector improvement. The idea is to analyze the existing legal solutions on FMC system in the WB countries and evaluate the current level of digitalization of the system to find the abilities for improvement FMC. The data obtained through an interview with management persons in the Ministry of Finance of the WB Countries and key experts who worked on behalf of the EU as expert consultants on EU-funded projects. Also, we use secondary data collected by exploring literature and OECD reports. Since the database is limited, we use descriptive statistics to analyze the data and the case-study method. The digitalization of the entire system presented only at the entity and state level in Bosnia and Herzegovina. The research showed that the development of a quality FMC system can be enabled by the digitalization of the entire system. The main contribution of this paper is its focus on digitalization of FMC system, since there is limited research paper on this subject.
UVODKada posmatramo razvoj izvoznih aktivnosti u Bosni i Hercegovini i trgovinske sporazume koje je potpisala, poput "Sporazuma o stabilizaciji i pridruživanju", "Sporazuma sa Turskom", "Sporazuma CEFTA 2006" može se lako zaključiti da
Science and technology are the main drivers and key factors of economic and social development. There is increasing talk of a knowledge-based society and economy based on creativity and innovation. Therefore, technology transfer is seen as the development, transfer and acquisition of new knowledge, techniques, technologies and the basis for technological advancement. In the innovation literature, one can most often find that innovations create something new in order to meet certain needs for which there is market demand. However, I think this needs to change, especially in young people's views. Namely, it has long been known in marketing theory that it is defined that people's needs are created, not that the needs of consumers are addressed, so that the market meets their needs. Kotler made it clear that it was best to create and impose the product on consumers as a need on the first level of Maslow's theory of the hierarchy of needs. Authors Montonen and Erikson presented a new way of teaching and learning about innovation, through work that was prepared as a case study for six years, with a focus on the product-oriented industry. From this perspective, the main task of teaching and learning about innovation is to provide hands-on competence, based on understanding how and with whom it should be done, what types of activities, tasks and routines to perform, what are the bold moves, emotions, knowledge , competencies, norms and values embraced by innovation. This paper will outline the theoretical bases on innovation, will outline basic typologies of innovation, sources of ideas as potential drivers of change, and the importance of innovation in the economic development of a country. Innovation is the basis of advancement and the driving force behind the development of every economic area in one country. When looking at the typologies listed above, it can be concluded that the basis of innovation and sources of innovation can be all aspects of the business of one company, and that innovation is "born" not only in the RiD department but also in other organizational units. Certainly it is necessary to distinguish creativity from innovation, though new innovations are born through the process of idea creation. Ideas sources can be customers, distribution channels, and existing products and services. Innovation learning needs to be changed, from a theoretical point of view, to focus on practical competencies, which are based on an understanding of how innovation should be put into practice. Of course, the theoretical and scientific basis must not be neglected, but it is imperative that the emphasis of the study be shifted from the theoretical point of view to the involvement of young people in practical examples that frame the required knowledge of innovative endeavors.
The private and public sectors are complementary sectors of any economy. There is a clear interdependence between these two sectors, not competitiveness and exclusivity. At the same time, there are certain differences between these two sectors, which are conditioned by the ownership structure, business goals and the like. The public and private sectors have different roles in world economies. In developed western economies, which did not have “excursions” into socialist (planned) economic organization, private property has a long tradition of existence and, accordingly, plays a much more important role in the economic structure of the country. Underdeveloped countries and countries in transition, such as the Republika Srpska and Bosnia and Herzegovina, introduced the institute of private property after the collapse of socialist organizations. For this reason, as well as for many other reasons, the public sector in underdeveloped and developing countries has a more significant role in the overall economic structure than in developed western countries. The influence of the state on the economy is realized through various mechanisms. In most developed and transition countries, the public sector redistributes about 40% of GDP through taxes and public spending, and in some countries even more. In modern economies, the state is the largest employer employing a significant percentage of the workforce. We defined the research problem of this paper with the question: can and to what extent public institutions can generate their own / own revenues and what is the tax treatment of realized revenues? The subject of the research was the legal basis and a comparative overview of the current legislation in the field of taxes from the point of view of the public sector and the point of view of the private sector. In the first part of the paper, we analyzed the concept and role of the public sector, looking at certain characteristics of the sector in the European Union (EU) and other neighboring countries. In the continuation of our work, we dealt with our own revenues in the public sector in the Republic of Srpska, with a special focus on educational institutions. Guided by this problem, we analyzed the tax treatment of own revenues generated by public institutions in relation to the tax treatment of revenues within the private sector. According to the previous, and the discussion we had in the last part of the paper, we conclude that the basic hypothesis is: public institutions have the right to generate their own revenues, although they are not registered to perform revenue-generating activities, but tax revenues should be treated as and in the private sector, true. To conclude, public institutions are left free to generate their own revenues. However, the results of the conducted analysis raise certain questions, the answers to which need to be sought in future research. What measures need to be taken and what steps do public institutions need to take in order to use the recorded own revenues in order to improve the education system? Therefore, we suggest additional research on this topic, in order to offer quality answers to the questions asked.
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