The research deals with the market assessment of pear varieties in Serbia. Market assessment represents the willingness of customers to consume a certain fruit or a certain variety. This research applies a market assessment of pear varieties based on expert decision making. Together with the experts, the criteria and varieties of pears used in the research are determined. Ten criteria and six varieties of pears that are mostly grown in Serbia are used. Experts evaluated pear varieties based on linguistic values according to selected criteria. Based on these values, and using fuzzy logic, the weights of the criteria are first determined using the fuzzy CRITIC method (criteria importance through intercriteria correlation), and pear varieties are ranked using the fuzzy CRADIS method (compromise ranking of alternatives from distance to ideal solution). The obtained results show that the highest rated varieties are Konferans and Viljamovka, while the lowest rated variety is Šampionka. Sensitivity analysis confirms these results. The obtained results will help cultivators and fruit vendors to choose those varieties that will achieve the best market results. This study is conducted to provide guidelines for the use of fuzzy methods in marketing assessment in fruit growing.

The subject of the paper is solving the problems arising from the use of highly synthesized financial statements. The paper presents a model by which highly synthesized financial data can be used for the needs of reorganization in bankruptcy management. Financial and accounting data are frequently synthesized, i.e. organized in such a way that they largely hide the details of the business. The act of synthesis is needed in order a general picture of a company's business to be created. Financial statements such as balance sheets and income statements represent typical examples. In the paper, there are used several research methods to formulate the models for the efficient use of highly synthesized financial statements. The basic method used in the research was the case study method, then the modelling method, and, as an auxiliary method, there was used the documentation analysis method. The case study analyzed the main indicators being important for the bankruptcy. We analyzed six companies which were in the process of reorganization in bankruptcy, and the analysis identified common characteristics served as the starting points for the next method. The next method used was the modelling method. This method was a logical continuation of the previous method by which a new model was formulated. As a tool in modelling, there were used the block diagrams, which graphically showed all important elements and relations. The auxiliary method used was the documentation analysis method. It is a historical method and an integral part of the previous two methods. The aim of the paper is to increase the efficiency of the use of highly synthesized financial statements in bankruptcy management.

The aim of the paper is to present the results of the research carried out on the territory of AP Vojvodina with the goal of determining the extent to which information communication technologies are used in the management of the insolvency process. The problem that arises during the initiation of insolvency proceedings is the lack of relevant information. Companies that are in a pre-insolvency situation usually do not have enough resources to maintain their information system. The lack of a clear strategy, the means and the will to maintain an up-to-date information system for companies that are about to face insolvency is another reason that leads to problem. On the other hand, the insolvency administrators are limited by procedures and rules they have to respect, and also the majority of insolvency administrators have their own information system. The survey included 34 of the 262 active bankruptcy administrators.

The aim of the paper is to present a series of organizational and technical solutions that ensure the preservation of the integrity of cold supply chains. The implications of these technologies on the economic and health aspects of society are more than visible. With the help of the Internet of Things and new sensor technologies, it is possible to automate the monitoring of cold supply chains using smart contract technologies and thus preserve the quality of the goods that are the subject of this type of logistics.

The aim of this paper is to present the elements of the criminal offense of smuggling, which violates the legally protected interests of the state. The crime of smuggling, as a form of professional crime, has adapted to all changes, both domestically and internationally, and has become even more dangerous for the economy, but also for the safety of the community as a whole. The manner in which smuggling is carried out indicates that smuggling consists in bringing in, but also in taking out, goods of domestic or foreign origin beyond customs control, across the state border. As such, the criminal offense of smuggling is prescribed by the provision of Article 236 of the Criminal Code of the Republic of Serbia, which enables the protection of the customs system, and to a certain extent, the market where certain disturbances can be caused by the illegal import of goods, as well as protection aimed at suppressing the illegal import of goods. The goal of customs clearance is the protection of the economic, fiscal and financial interests of the Republic of Serbia, the protection of the Republic of Serbia from illegal trade, the safety and protection of people and the environment, and the facilitation of international trade.