Subjects -> SOCIAL SCIENCES (Total: 1664 journals)
    - BIRTH CONTROL (22 journals)
    - CHILDREN AND YOUTH (262 journals)
    - FOLKLORE (30 journals)
    - MATRIMONY (16 journals)
    - MEN'S INTERESTS (16 journals)
    - MEN'S STUDIES (90 journals)
    - SEXUALITY (56 journals)
    - SOCIAL SCIENCES (953 journals)
    - WOMEN'S INTERESTS (44 journals)
    - WOMEN'S STUDIES (175 journals)

SOCIAL SCIENCES (953 journals)            First | 1 2 3 4 5     

Showing 801 - 136 of 136 Journals sorted alphabetically
Social Behavior and Personality : An International Journal     Full-text available via subscription   (Followers: 12)
Social Choice and Welfare     Hybrid Journal   (Followers: 11)
Social Cognition     Full-text available via subscription   (Followers: 19)
Social Compass     Hybrid Journal   (Followers: 5)
Social Development & Security : Journal of Scientific Papers     Open Access  
Social Development Issues     Full-text available via subscription  
Social Education     Full-text available via subscription   (Followers: 4)
Social History Studies     Open Access   (Followers: 2)
Social Influence     Hybrid Journal   (Followers: 6)
Social Inquiry : Journal of Social Science Research     Open Access  
Social Justice Research     Hybrid Journal   (Followers: 21)
Social Landscape Journal     Open Access  
Social Philosophy and Policy     Full-text available via subscription   (Followers: 25)
Social Policy and Society     Hybrid Journal   (Followers: 117)
Social Research : An International Quarterly     Full-text available via subscription   (Followers: 5)
Social Science & Medicine     Hybrid Journal   (Followers: 93)
Social Science Computer Review     Hybrid Journal   (Followers: 13)
Social Science Japan Journal     Hybrid Journal   (Followers: 11)
Social Science Protocols     Open Access  
Social Science Research     Hybrid Journal   (Followers: 31)
Social Science Spectrum     Open Access  
Social Sciences     Open Access   (Followers: 4)
Social Sciences & Humanities Open     Open Access   (Followers: 2)
Social Sciences and Missions     Hybrid Journal   (Followers: 3)
Social Sciences in China     Hybrid Journal   (Followers: 6)
Social Semiotics     Hybrid Journal   (Followers: 7)
Social Studies and the Young Learner     Full-text available via subscription   (Followers: 2)
Social Studies of Science     Hybrid Journal   (Followers: 33)
Social Studies Research and Practice     Hybrid Journal  
Social, Humanities, and Educational Studies (SHEs) : Conference Series     Open Access  
Socialiniai tyrimai     Open Access  
Socialium : Revista Cientifica de Ciencias Sociales     Open Access  
Socialvetenskaplig tidskrift     Open Access  
Sociedad e Infancias     Open Access  
Sociedade e Cultura     Open Access  
Sociedade e Estado     Open Access   (Followers: 2)
Sociétés & Représentations     Full-text available via subscription   (Followers: 1)
Society     Open Access  
Socio     Open Access  
Socio-analysis     Full-text available via subscription   (Followers: 3)
Socio-Ecological Practice Research     Hybrid Journal  
Sociología y Tecnociencia     Open Access  
Sophia Austral     Open Access  
Soshum : Jurnal Sosial dan Humaniora     Open Access  
Sosio Didaktika : Social Science Education Journal     Open Access  
SosioHumanika: Jurnal Pendidikan Sains Sosial dan Kemanusiaan (Journal of Humanities and Social Sciences Education)     Open Access  
Soundings : An Interdisciplinary Journal     Full-text available via subscription   (Followers: 1)
South Asian Journal of Social Studies and Economics     Open Access  
Sozial Extra     Hybrid Journal   (Followers: 1)
Soziale Passagen     Hybrid Journal  
Sri Lanka Journal of Advanced Social Studies     Open Access  
Sri Lanka Journal of Social Sciences     Open Access  
Studi Magrebini : North African Studies     Full-text available via subscription  
Studia Socialia Cracoviensia     Open Access  
Studies in Asian Social Science     Open Access  
Studies in Social Justice     Open Access   (Followers: 8)
Sultan Agung Fundamental Research Journal     Open Access  
Suma de Negocios     Open Access   (Followers: 1)
Suomen Sukututkimusseuran Vuosikirja     Open Access  
Survey Research Methods     Open Access   (Followers: 3)
Sustainability     Open Access   (Followers: 21)
Sustainability : Science, Practice, & Policy     Open Access   (Followers: 2)
Symmetry     Open Access  
Symposion : Theoretical and Applied Inquiries in Philosophy and Social Sciences     Open Access  
Søkelys på arbeidslivet (Norwegian Journal of Working Life Studies)     Open Access  
Tangent     Hybrid Journal  
Tapuya : Latin American Science, Technology and Society     Open Access   (Followers: 1)
Technology transfer: innovative solutions in Social Sciences and Humanities     Open Access   (Followers: 1)
TechTrends     Hybrid Journal   (Followers: 8)
Teme : Journal of Social Sciences     Open Access  
Tempo Social     Open Access  
Teoría y Praxis     Open Access  
Textos & Contextos (Porto Alegre)     Open Access  
The Batuk     Open Access   (Followers: 7)
The Equilibrium     Open Access  
The EXceptional Parent     Full-text available via subscription  
The New Yorker     Full-text available via subscription   (Followers: 31)
The Tocqueville Review/La revue Tocqueville     Full-text available via subscription   (Followers: 3)
The Winnower     Open Access  
The Women : Annual Research Journal of Gender Studies     Open Access   (Followers: 5)
Thesis     Open Access  
Third Sector Review     Full-text available via subscription   (Followers: 3)
Tidsskrift for kjønnsforskning     Open Access  
Tidsskrift for samfunnsforskning     Open Access  
Tidsskrift for velferdsforskning     Open Access  
Tieteessä Tapahtuu     Open Access  
Tinkazos     Open Access  
Trabajos y Comunicaciones     Open Access  
Trama : Revista de Ciencias Sociales y Humanidades     Open Access  
Trans-pasando Fronteras     Open Access  
Transmodernity : Journal of Peripheral Cultural Production of the Luso-Hispanic World     Open Access   (Followers: 4)
Transmotion     Open Access   (Followers: 2)
Transtext(e)s Transcultures     Open Access  
Trayectorias Humanas Trascontinentales : TraHs     Open Access  
Trivium     Open Access   (Followers: 1)
Tulane Undergraduate Research Journal     Open Access   (Followers: 1)
Twentieth Century Communism     Full-text available via subscription   (Followers: 1)
Twenty-First Century Society: Journal of the Academy of Social Sciences     Hybrid Journal  
UC Merced Undergraduate Research Journal     Open Access  
UC Riverside Undergraduate Research Journal     Open Access  
UED Journal of Social Sciences, Humanities and Education     Open Access  
Ultima Década     Open Access  
Uluslararası Anadolu Sosyal Bilimler Dergisi / International Anatolian Journal of Social Sciences     Open Access  
Umanistica Digitale     Open Access   (Followers: 2)
Uni-pluriversidad     Open Access  
Universidad de La Habana     Open Access  
Universidad y Ciencia     Open Access  
Universidad, Escuela y Sociedad     Open Access  
Universitas Científica     Open Access  
Universitas-XXI, Revista de Ciencias Sociales y Humanas     Open Access   (Followers: 1)
University of Mauritius Research Journal     Open Access  
Universum : Revista de Humanidades y Ciencias Sociales     Open Access   (Followers: 1)
UNM Environmental Journals     Open Access  
Unoesc & Ciência - ACSA     Open Access  
VA Engage Journal     Open Access  
Variations : Revue Internationale de Théorie Critique     Open Access   (Followers: 1)
VFAST Transactions on Education and Social Sciences     Open Access  
Vilnius University Proceedings     Open Access  
Voluntas: International Journal of Voluntary and Nonprofit Organizations     Hybrid Journal   (Followers: 14)
Wani : Revista del Caribe Nicaragüense     Open Access  
War & Society     Hybrid Journal   (Followers: 27)
Weather, Climate, and Society     Hybrid Journal   (Followers: 16)
Wellbeing, Space & Society     Open Access   (Followers: 3)
Women Against Violence : An Australian Feminist Journal     Full-text available via subscription   (Followers: 15)
Workplace : A Journal for Academic Labor     Open Access   (Followers: 1)
World Journal of Social Science     Open Access  
World Journal of Social Science Research     Open Access   (Followers: 2)
Youth Studies Australia     Full-text available via subscription   (Followers: 3)
Zambia Social Science Journal     Open Access   (Followers: 2)
Zeitschrift für Medienwissenschaft     Open Access   (Followers: 2)
Œconomia     Open Access  
Вісник ДонНУЕТ. Серія. Гуманітарні науки     Open Access  
Култура / Culture     Open Access   (Followers: 1)

  First | 1 2 3 4 5     

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Teme : Journal of Social Sciences
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 0353-7919 - ISSN (Online) 1820-7804
Published by U of Niš Homepage  [11 journals]
  • NARRATIVE COMPETENCE: A PRELIMINARY STUDY OF STORYTELLING IN PRESCHOOL
           CHILDREN

    • Authors: Slavica M Golubović, Nada Šakotić, Dušanka A Janićijević, Nevena R Ječmenica, Alexey A Dmitriev, Victoria G Kolyagina
      Pages: 001 - 029
      Abstract: The aim of this research is to determine the characteristics of storytelling in preschool children. The study included 60 children, aged four, five and six years. The characteristics of the narration of a story on the macrolinguistic and microlinguistic plane were assessed by applying the Comic story task (Kostić, Vladisavljević & Popović, 1983).The results of the macrolinguistic structure of storytelling showed that focus in four and five-year-olds is in describing the introductory event and the activities leading to a goal. In contrast, with six-year-old children story patterns exist at a cognitive level, since the elements of the comic story are consistently described in just slightly less than half of the them.The results of the microlinguistic structure of storytelling showed that the four-year-olds stories predominantly contain simple sentences, while simple-extended and dependent-complex syntactic constructions dominate in the stories of five-year-olds. In contrast, there is a tendency in six-year-olds to use complex (consecutive, dependent) sentences. Storytelling in children develops gradually over the preschool period, so instructions for storytelling is important for all children, especially for those at risk for or with language learning impairments.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME200222001G
       
  • DISTANCE TEACHING OF CHEMISTRY DURING THE COVID-19 PANDEMIC: CHALLENGES
           AND SOLUTIONS

    • Authors: Станислава Олић Нинковић, Јасна Адамов
      Pages: 031 - 049
      Abstract: The aim of this paper was to examine the opinion of chemistry teachers on distance learning realized during the COVID-19 pandemic in the period from March 17 to June 15, 2020. The sample includes 75 primary and secondary school chemistry teachers. The results show that the third of teachers and students followed the teaching contents in chemistry that were broadcast on the channels of the Public Media Service of Serbia. Most teachers realized distance learning using the Google classroom, using teaching materials that they created in the form of presentations, videos and tests, while communication with students and parents was mostly reduced to Viber and social networks. Chemistry teachers had difficulties during the planning and preparation of teaching materials, but also during the assessment which, in the opinion of most teachers, was not objective. The paper presents the suggestions of teachers in order to improve the assessment process. The general attitude and satisfaction of chemistry teachers about the realized teaching is divided - while some teachers are very satisfied, others are dissatisfied. Chemistry teachers have clearly pointed out the need for professional training in the field of making materials for distance learning, working with software and platforms for the implementation of teaching itself, but also in the field of methodological training and preparation for distance learning.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME201210002O
       
  • WIND INSTRUMENTS IN SERBIAN PHRASEOLOGY

    • Authors: Mirjana M. Stakić, Aleksandar M. Stojadinović, Boško Lj. Milovanović
      Pages: 051 - 073
      Abstract: Musical instruments are integral to our folklore and tradition, so much so that some even entered the phraseology of the Serbian language, shaping the image of the world expressed by it. The paper is aimed at examining idioms containing wind instruments as their component to determine what kind of linguistic image they depict. Examination of such material in contemporary Serbian language necessitated that its corpus be borrowed from The Phraseological Dictionary of the Serbian Language by Đorđe Otašević (2012), both due to its year of publication, and the author's intentions to examine the contemporary standard language. Reviewing the Dictionary, it was established that the following wind instruments occur as phraseological components: bagpipes, diple (type of bagpipe), duduk (double-reed woodwind instrument), the horn, svirala (pipe or flute), gourd and the fanfare. The semantic analysis of the idioms that contain the wind instruments mentioned above has established that the generation of the phraseological meaning results in a complete or partial desemanticization. In cases of complete desemanticization, the process of generating sound, i.e. playing these instruments, is transferred to the domain of human speech, thinking and actions. The process of partial desemanticization largely occurs in idioms with a comparative structure which are used to denote human traits, states or behaviors. In both cases, phraseologisms with negative meanings dominate. This may indicate that some of the functions of these wind instruments in our past have been negatively evaluated in the collective conscious from an ethical point of view, which indicates the need for new research.       
      PubDate: 2022-05-24
      DOI: 10.22190/TEME210422003S
       
  • THE TREE IN THE CULTURAL MEMORY OF THE GERMAN PEOPLE ON THE EXAMPLE OF
           PETER WOHLLEBEN’S BOOK THE SECRET LIFE OF TREES

    • Authors: Ivana D. Pajić, Mirjana J. Zarifovic Grkovic
      Pages: 075 - 086
      Abstract: After the 2015 release of Peter Wohlleben’s book The Secret Life of Trees, which soon became a best-seller, books on nature and trees swamped the German book market. This paper is an attempt to answer the question why a forester’s book met such positive reactions from the readership. This paper focuses on the symbolic and semantic traits of the tree, as well as its meaning in the cultural memory of the German people that Wohlleben relies on in his way of depicting trees. Taking into consideration the aim of the paper, the semiotic and cultural-historical methods have been implemented. 
      PubDate: 2022-05-24
      DOI: 10.22190/TEME190610004P
       
  • DYNAMIC MODEL OF PERFORMANCE MEASUREMENT OF MIDDLE EAST AIRLINES

    • Authors: Predrag Mimović, Kristina Budimčević, Aleksandra Marcikić - Horvat
      Pages: 087 - 111
      Abstract: Over the past decades, the rapid development of the airline industry has occurred in the Middle East and particularly in the United Arab Emirates. The need for the development of the aviation sector has emerged due to the strategically important position that Middle East occupies as the central point between the eastern and western hemispheres. Its major airlines, so called Middle East Big Three (MEB3) - Emirates, Etihad and Qatar Airways, have become dominant in the region, as well as across the globe, primarily thanks to the high quality of their services and globally recognized brand. The focus of the assessment are the airlines’ non-financial performance indicators, such as: the number of carried passengers and cargo, number of employees, serving destinations, fleet size, etc. The analysis covered a period of twelve years, starting from 2005 until 2016, which was characterized by the expansion of these airlines. For each observed company, the efficiency was first separately measured using the Data Envelopment Analysis (DEA) method, followed by the dynamic analysis and measurement of their efficiencies using the DEA Window analysis. In both cases, Emirates Airlines had the best performance.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME190313005M
       
  • ENTREPRENEURIAL SELF-EFFICACY AND BUSINESS SUCCESS OF ENTREPRENEURS IN THE
           REPUBLIC OF SERBIA: A PILOT STUDY

    • Authors: Данијела Стошић Панић, Vesna Janković Milić
      Pages: 113 - 128
      Abstract: The entrepreneurial self-efficacy is generally considered to be an important determinant of the entrepreneurship as a career choice. Another stream of the research on entrepreneurial self-efficacy is focused on exploring the link between this construct and the entrepreneurs’ business performance. Present study tries to fill the gap within this research field in the Serbian context by examining the relations of the entrepreneurial self-efficacy of entrepreneurs operating in the Republic of Serbia to their business performance. The study explores the nature of the relationship between the entrepreneurs’ business success and their general entrepreneurial self-efficacy (captured by one holistic measure), but also between business success and different dimensions of the entrepreneurial self-efficacy. Results show that general entrepreneurial self-efficacy and different dimensions of this construct are positively correlated to business success both measured by net profit and by a composite indicator of business success. The exception is the entrepreneurial self-efficacy in finance which is negatively correlated to the composite index of business success. Nevertheless, in the majority of cases, the results show the existence of the hypothesized directions of the relationship.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME200323006S
       
  • FACTORS AFFECTING OPPORTUNITY AND NECESSITY-DRIVEN INTENTIONS OF
           ENTREPRENEURS: THE CASE OF SOUTH EAST EUROPE

    • Authors: Renata Amidžić, Bojan Leković, Maja Ivanović-Đukić
      Pages: 129 - 144
      Abstract:  We investigated the factors influencing the intention of entrepreneurs driven by opportunity (ODE) and entrepreneurs driven by necessity (NDE) in the countries of South-East Europe (SEE). The aim of the paper was to identify the key factors of entrepreneurial intentions of ODE/NDE and to propose measures the application of which can transform NDE into ODE and increase the contribution of total entrepreneurial activity to economic development. The Binomial Logistics Regression and Ordinary Logistics Regression were applied, using data for 125,444 entrepreneurs in seven countries of SEE. Our findings highlight that the intention of ODE is most influenced by entrepreneurial knowledge and experience, entrepreneurial alertness and social contacts and networks, while unemployment (as a work status) and low household income have a significant impact on the intention of NDE. The fear of failure has a negative influence on the intentions of both groups of entrepreneurs, but its impact is much more accentuated in NDE than in ODE.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME200713007A
       
  • IMPORTANCE OF INSTITUTIONAL CAPACITY FOR ATTRACTING FDI IN THE WESTERN
           BALKAN COUNTRIES

    • Authors: Tatjana Stevanović, Ivan Marković, Vinko Lepojević
      Pages: 145 - 158
      Abstract: Foreign direct investments are an integral part of open and effective international economic system, and they are the main catalyst for development. However, the benefits of a foreign direct investment are not the same in all local communities, sectors and countries. International investments and national policy are aimed at foreign direct investment and reap benefits of investment development. The challenges are primarily related to the host countries, and the establishment of an efficient and transparent policy to attract investment, and that must be paid to building human and institutional capacity for their implementation. Compared to the existing literature, which focuses mainly on the effects of political risk or corruption on FDI, our contribution is reflected in testing a wider range of institutional variables and their impact on undertaking investment projects by foreign investors. The analysis included 5 countries of the Western Balkans in the period of 22 years starting from 1998 until 2019. In the analysis of empirical data, we used the fixed effect model (FEM) for evaluating FDI. Also, the quality of the research is promoted using balanced panel data.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME200815008S
       
  • CULTURE, POWER AND STRUCTURE OF ORGANIZATION: AN INTEGRATIVE RESEARCH
           FRAMEWORK

    • Authors: Nebojša Janićijević
      Pages: 159 - 174
      Abstract: The aim of the paper is to develop an integrative research framework for analyzing the relationships between organizational culture, power, and structure. Organization is observed as a configuration of mutually consistent components, so the main research question emerges: How organizational components impact each other' In this paper, the answer to this question is given through the analysis of the interrelationships between organizational culture, power and structure by applying the metaphor of the hologram. We started from the position that an organization must be understood as a state arising from the processes at both individual and organizational levels. The organization members’ needs for affiliation, power and achievement generate psychosocial, political and functional actions at the individual level, as well as the same processes at the organizational level. These processes generate organizational culture, power and structure as elements of the organization. However, the key idea is that culture, power and structure are derived from the wholeness of organizational processes and therefore contain each other as a kind of hologram. As a result, culture legitimizes power and structure, power instrumentalizes culture and structure, while structure institutionalizes culture and power. The paper shows practical implications of an integrative research framework both through defining further directions for research into relationships between culture, power and structure, as well as through showing to the management of organizations why it is necessary to understand and take into account the mutual consistency between culture, power, and structure.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME201002009J
       
  • COMPARATIVE ANALYSIS OF ENVIRONMENTAL ATTITUDES OF YOUTH FROM EU MEMBER
           AND CANDIDATE STATES: CASE STUDY CENTRAL AND EASTERN EUROPE

    • Authors: Danijela Voza, Isidora Milošević, Milovan Vuković
      Pages: 175 - 193
      Abstract: Worldwide, great efforts are being made in order to establish sustainable development at all levels. European Union (EU) member states are obliged to meet the requirements in the area of environmental protection. In this paper, the authors conducted a comparative study of environmental attitudes among young people from both EU transition countries and EU candidate countries. The objective was to determine the differences in environmental attitudes, environmental awareness and self-efficacy of the youth from these two groups of countries and the EU environmental policy implementation level. Results indicated that the influence of EU membership exists when it comes to the environmental attitudes of youth from the analyzed countries. Average values showed the unsatisfactory situation regarding environmental awareness and self-efficacy of respondents. In order to define the relations among environmental attitudes, self-efficacy and environmental awareness, a structural model was created. This analysis showed that these three components work the same way in both groups of countries.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME201116010V
       
  • WHICH DIMENSIONS OF INSTITUTIONAL QUALITY MATTER MORE IN ATTRACTING FDI
           FLOWS: GREY RELATIONAL ANALYSIS

    • Authors: Marija Petrović-Ranđelović, Sonja Jovanović, Snežana Radukić
      Pages: 195 - 214
      Abstract: The purpose of this study is to determine the relationship between individual dimensions of institutional quality and inflows of foreign direct investment (hereinafter: FDI) on a sample of European countries in 2020. In order to investigate this relationship, the data used are from the relevant World Bank databases. Taking into account the heterogeneity of the analyzed countries regarding the development level of the dimensions of institutional quality, cluster analysis is applied to define homogeneous groups. After identifying the significance of differences in the development level of the institutional quality dimensions between clusters, the analysis focus is placed on the group of countries that belong to the first cluster. The Gray relational analysis is applied to identify those institutional quality dimensions which development should be improved. The main empirical finding of this study reveals that the relative importance of the individual institutional quality dimensions in determining FDI inflows varies in the observed countries. Also, the analysis shows that a low level of political stability has the greatest negative impact on FDI inflows in countries that belong to the first cluster. Therefore, this study gives policy recommendation regarding the activities that should be taken by the authorities in order to create an enabling institutional environment for FDI in these countries.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME201116011P
       
  • MSMEs NEED TO CHANGE THE GAME IN CHALLENGING TIMES SUCH AS COVID-19
           CRISIS: CHANGES IN CONSUMER BEHAVIOR HABITS

    • Authors: Tatjana S. Mamula Nikolić, Karolina R. Perčić, Mirjana D. Nećak
      Pages: 215 - 234
      Abstract: The influence of VUCA (Volatility, Uncertainty, Complexity, Ambiguity) world and COVID-19 pandemic on micro, small and medium enterprises (MSMEs) sector has been significant. The objective of this paper is to analyze the consumer buying behavior during the COVID-19 crisis and its implications on future intentions, so as to propose the potential options for the development of new strategies according to the customers’ needs. Changes in consumer habits in the world and in Serbia are reviewed. The online consumer survey was conducted in Serbia April 23-29, 2020. The survey sample included 510 respondents. Quantitative statistical methods were used for analysis: descriptive and comparative statistics (χ2 test, regression, correlation). The survey data are comparable, in some segments, with the results of the McKinsey & Company survey conducted in 22 countries across the world. The results of empirical research indicate that consumer buying habits have changed in terms of consumption structure and purchasing methods. MSMEs with the strategic marketing orientation, aware of the customers’ needs in turbulent environment, are more capable to be innovative and have more chances to be competitive. Doing business in the time of the pandemic has opened new opportunities for business renovation via e-commerce. The contribution of the paper is a set of recommendations for MSMEs on how to gain competitiveness and visibility in the digital market. It is recommended to improve e-commerce in Serbia, based on the research results. They confirm that consumers are increasingly adopting new technologies and that the processes of innovation and digital transformation are in general getting significantly faster, so they represent an opportunity and condition for the work of Serbian MSMEs in the future new normal.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME201122012M
       
  • CAN IFRS IMPROVE THE QUALITY OF FINANCIAL REPORTING IN SUDAN'

    • Authors: Vojislav Sekerez, Mutaz Abdelrahim Abouagla, Dejan Spasic
      Pages: 235 - 250
      Abstract: As a set of globally accepted financial reporting rules, IFRSs are primarily intended for economically developed countries with adequate legislation, developed capital markets and quality financial reporting practices. Developing countries are motivated to use IFRS to improve the quality and reliability of the financial reporting procedures in order to attract foreign investments, enable unhindered international financial flows and stimulate economic growth. The key problem in this regard is the inconsistency of their local economic, legal and social infrastructure with the requirements of the successful implementation of IFRS, which requires numerous preparations and adjustments. The purpose of this paper is to consider the possibilities and preconditions for the application of IFRS in Sudan, as a country with an underdeveloped economy, inadequate legislation, weak accounting profession and numerous cultural specificities. The key question that arose during the survey of academics' perceptions on this topic was not whether Sudan should apply IFRS, but whether it is currently possible to apply IFRS in this country at all, given the numerous difficulties preventing that. Therefore, this process should be approached very carefully, with the necessary thorough preparation of the local economic and legal environment and with constant analysis of the costs and benefits of such an endeavor. The potential benefits of applying IFRS in Sudan are undeniable, but it is important that they outweigh the required high initial investment and possible negative effects from possible inadequate implementation.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME201130013S
       
  • TOURISM-LED ECONOMIC GROWTH HYPOTHESIS - AN EMPIRICAL INVESTIGATION FOR
           SERBIA

    • Authors: Branislava Hristov Stančić, Aleksandar Đorđević, Igor Kovačević, Bojan Zečević
      Pages: 251 - 267
      Abstract: As it is commonly believed that tourism contributes positively to economic growth, many developing countries rely on tourism in their efforts to enhance their economic conditions. Serbia has also given priority to the development of tourism industry as a part of its economic growth strategy. In this paper we analyze the long-term effects of tourism on the economic growth of Serbia. More specifically, the tourism-led economic growth (TLEG) hypothesis is tested, which implies that tourism is a trigger of Serbian economic growth. This study investigates the causal relations between tourism growth and economic expansion for the Serbian economy by using cointegration analysis. The obtained results show that the hypothesis of tourism-led economic growth in the Serbian economy is confirmed. 
      PubDate: 2022-05-24
      DOI: 10.22190/TEME210217014H
       
  • INCORPORATION OF COMPANIES IN SERBIA - THE SCOPE OF PRESENCE OF ELECTRONIC
           AND TRADITIONAL PROCEDURES

    • Authors: Ljubica Nikolić
      Pages: 269 - 285
      Abstract: Increasing the investment activity of the existing companies and stimulating the incorporation of new companies is one of the factors of economic development. Many factors determine the scope of economic activity in a country, one of them is the procedure for incorporating economic entities. If we start from the assumption that the investor, domestic or foreign, has assessed the possibility of profiting in a specific economic environment, the first step in the realization of their business idea is the incorporation of their company. The legislation in Serbia provides an opportunity for a significant part of the procedure for incorporating business entities to be conducted electronically. Using this opportunity implies the knowledge of several laws related to the procedure for incorporation registration, as well as mastering new e-methods of communicating and running business. In this paper, we point out the normative solutions related to the e-registration of companies in Serbia and the problems in the practice that the founders encounter. E-registration of business entities entails the understanding of numerous e-instruments such as: e-documents, qualified e-signature, e-address, user applications, qualified e-time stamp and others. Memorandum of Association and other acts can be made in written or e-form, so the question arises whether all documents when forming a company can be in e-form and how an e-document can be materialized without losing legal force. Another legal obligation in our country, for some companies, is the e-records of beneficial owners. We will deal with these and other practical issues that the founders of companies in Serbia face in this paper.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME210618015N
       
  • BUILDING THE EUROPEAN MECHANISM FOR COMBATING HUMAN TRAFFICKING - A SYSTEM
           APPROACH

    • Authors: Anđelija R. Đukić, Marko D. Andrejić
      Pages: 287 - 302
      Abstract: The paper deals with combating human trafficking in the European area, while respecting the dialectical unity of theory and practice, applying the principles and logic of a system approach. The European mechanism for combating human trafficking, as a regional instrument, was created out of a need to combat human trafficking in an organized and multidisciplinary manner, which has become a serious problem in Europe. Building an effective, comprehensive and multidisciplinary mechanism is based on the greater application of the scientific approach, the harmonization of legal systems and concerted action of states, thereby achieving a synergistic effect. The European mechanism is seen as a complex, open, dynamic and stochastic organizational system, incorporating all European countries (except Russia) as components. Its functioning has achieved a more balanced approach of European countries to the problem and a more coherent operation of national mechanisms. The poly-centricity of the system originated as a consequence of the simultaneous action of the three governing units (the Council of Europe, the European Union, and the OSCE) on national mechanisms, and their lack of coordination complicates the position of the national mechanisms.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME200501016D
       
  • OPPORTUNITIES AND LIMITATIONS OF TRAVEL AGENCY REGISTRATION IN THE PUBLIC
           ADMINISTRATION SECTOR IN SERBIA

    • Authors: Sara Stanić Jovanović, Sanja Pavlović
      Pages: 303 - 320
      Abstract: The registration of travel agencies in the sector of public administration contributes to monitoring and analyzing the level of tourism development in the country. Multiple benefits of keeping records of travel agencies in the public administration sector include all interested parties, domestic and foreign physical entities as beneficiaries of tourism services, the private sector as providers of these services and the public sector as the creator of policies and strategies of tourism in the country. Establishing and keeping the register of tourism within Serbian Business Registers Agency as the unique, electronic and central public database of registered and/or recorded entities performing tasks in the field of tourism on the tourism market of the country, contributes to the monitoring of the level of tourism development, analysis of the condition of the unified tourist offer, encouraging development initiatives in the tourism sector, the implementation of modern solutions in the field of planning agency business in Serbia. The study uses mixed qualitative and quantitative methods, including field research and comparative analysis and description. The results suggest that the initial hypothesis, which refers to the current unsatisfactory level of the system for the registration of travel agencies in the public administration in the Republic of Serbia, is valid.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME210119017S
       
  • TRANSFORMATION OF THE CONCEPTUALIZATION OF SUICIDE THROUGH THE CENTURIES
           IN EUROPE

    • Authors: Milena Ivanović
      Pages: 321 - 334
      Abstract: In this paper we aim to acknowledge suicide both as a universality, omnipresent through various cultures and ages and always evoking potent reactions, as well as inspect its historical and geographical specificities. In particular, the historical transformation of discourse surrounding suicide in Europe is examined, including how judicial, religious, medical, psychological, literary, philosophical views, debates and writings on suicide have shaped the treatment of suicidality and the conceptualization of people with suicidal ideation. Parallels are drawn between past and current approaches to treatment and concerns regarding the depiction of suicide, while changes are examined within the context of and as a reflection of societal changes, both in terms of empathy and knowledge available, as well as grand social revolutions and dominant political regimes and orientations.
      PubDate: 2022-05-24
      DOI: 10.22190/TEME210211018I
       
 
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