Predictive Ability of Accounting Standard IAS 12 in Agriculture

The predictive value of tax allocations (deferred taxes) and their incremental power in explaining future cash taxes paid and current tax expenses in the agricultural industry is a topic of significant relevance. This is particularly important for policymakers and managers due to the complexity of accounting standards in this area. The goal of the paper … Pročitaj više

Process Optimization in the Selection of Efficient Energy Resources: An Economic Approach to Multi-Criteria Decision Making

This study applies a multi-criteria decision-making (MCDM) framework based on the Analytic Hierarchy Process (AHP) to evaluate and prioritize renewable energy sources in the context of sustainable energy transition. By integrating economic, environmental, technological, and social criteria, the model ensures a balanced assessment that aligns with the principles of energy security and sustainable development. The … Pročitaj više

The Importance of Green Investments in Developed Economies—MCDM Models for Achieving Adequate Green Investments

Green investments help to create less harmful alternatives and adequate funds that contribute to economic growth, sustainable development, and social well-being. The paper aims to evaluate decision making on the choice of green investments based on multi-criteria decision making (MCDM). The applied methods are empirical and analytical based on the study of the literature, multi-criteria … Pročitaj više

Background of the Unemployment in the Euro area

Unemployment has been a macroeconomic problem of every economy for decades, requir-ing a detailed analysis. The paper focuses on the sources of unemployment in the Euro Area during 2000-2021. The article aims to identify the essential cause as well as sources of unemployment during the two decades of the 21st century and whether it should … Pročitaj više

Ocena profitabilnosti bankarskog sektora u Srbiji

Profitabilnost banaka je bazič- no pitanje za vlasnike i ključno pitanje za finansijski sistem. Merenje profitabilnosti bankarskog sektora je specifičan zadatak, zbog prirode poslovanja i vrste proizvoda koje nude. Za to se upotrebljavaju sintetički indikatori performansi banke. Profitabilnost banaka u Srbiji je pozitivna, niža u kriznim periodima, i koncentrisana je u nekoliko banaka (Intesa, Unicredit, … Pročitaj više

An Assessment of the Impact of the COVID-19 Pandemic on Consumer Behavior Using the Analytic Hierarchy Process Model

Consumer behavior is dynamic and can shift rapidly due to various factors. The COVID-19 pandemic introduced unprecedented market disruptions, prompting unique consumer reactions. Our foundational study dissected factors affecting consumer habits, laying the groundwork for a focused analysis of how individual consumption was impacted during the pandemic. Significantly, psychological influences emerged as a key determinant … Pročitaj više