As an important topic in the field of corporate governance, the influence of the board of directors’ characteristics on the profitability of corporations is examined here. This paper examines the influence of the board of directors’ and chief executive officers’ (CEO) characteristics on the profitability of banks in Serbia. In this study, the characteristics of boards of directors were examined in terms of size and the participation of women, and the characteristics of CEOs were examined similarly in terms of women’s participation. The research was conducted on a sample of 23 commercial banks from Serbia in the period from 2017 to 2021. Profitability was measured by the rate of return on operating assets (ROA) and the rate of return on equity (ROE). The results of the panel regression analysis indicate that the size of the board of directors had a positive impact on bank profitability during the COVID-19 pandemic period, while this impact was not statistically significant before the pandemic. The participation of women on the board of directors did not have a statistically significant impact on bank profitability before or during the COVID-19 pandemic. It has been found that the participation of women as CEOs had a negative impact on bank profitability before and during the COVID-19 pandemic.

Healthcare providers in a dynamically changing environment are under pressure to control the rapid growth of healthcare costs, which is greatly assisted by internal audit. Healthcare organizations today face a myriad of challenges as they try to adapt to demands for better quality and reduced costs. Health service production needs methodologies based on the specific characteristics of health care. Management-based segmentation methods reveal that emergencies, continuous care, prevention and treatment have different logics of value creation, waste, demand, and finance. Healthcare operations management focuses on organising resources and flows so that given goals, costs and clinical quality and patient experience can be achieved with the available resources. In this context, the purpose of this paper is defined, which is to point out the specifics of cost management in healthcare organisations.

In this paper, the impact of the COVID-19 pandemic on the savings of Slovenian households in banks is explored. For this purpose, an econometric model is developed and the macroeconomic variables exerting a statistically significant impact on household deposits in banks are identified. Among all the macroeconomic variables considered in the paper, the research study has shown that there are only two macroeconomic variables with a statistically significant impact. These two macroeconomic variables are the Euro Overnight Index Average (EONIA) reference interest rate used as a proxy variable for the rate of return, and the price of one Bitcoin as a yield on an alternative investment opportunity. The results of this research study are important for both the Central Government in Slovenia and for Slovenia's banks as household deposits are a source of funding for banks in the time of a crisis as well, and because of the fact that the volume of the loans granted accelerates the GDP growth, which shows the successful implementation of the economic policy.

Research Question: The observed research problem is the low productivity growth rate of Serbian entrepreneurs, which requires a forecast of the trend of this indicator in the future to take advantage of business opportunities and improve the innovative potential of entrepreneurs. Improving productivity implies defining a benchmark, herein the entrepreneurial sector of Slovenia as a country that has achieved high productivity values and, according to certain productivity parameters, achieves similar results as Serbia. Motivation: The paper aims to respond to the research gaps: what level of productivity is achieved by the entrepreneurial sector of Serbia and Slovenia, how this value moved over the years, what it will be like in the coming period, and whether appropriate measures of productivity growth of successful countries (Slovenia) can be applied to the development of productivity of Serbian entrepreneurs. Idea: The idea of the paper is to determine possible development potentials of the entrepreneurial sector of Serbia by predicting future trends in productivity as well as to define possible measures that will contribute to higher rates of growth in the productivity of Serbian entrepreneurs using the example of Slovenia. Data: The sample includes the levels of productivity achieved by the entrepreneurial sectors of Serbia and Slovenia for the period from 2010 to 2021. Tools: Data analysis is based on the prediction of future trends in the productivity of entrepreneurs. Findings: The results show that the productivity of Serbian and Slovenian entrepreneurs will increase in the future. Based on the results achieved by Slovenia, Serbia must improve external factors of productivity (institutional framework and tax system) but also internal factors (social capital of employees, business agility, and development of innovations) for productivity to grow at a higher rate. Contribution: The contribution of the paper is reflected in the analysis of indicators of the efficiency of human resources (productivity), which are of crucial importance for achieving high results for entrepreneurs. Also, the study investigates the productivity of entrepreneurs, while in previous studies the subject of analysis was the enterprises in the SME sector. The paper provides a forecast of future trends in productivity and gives recommendations on how to improve productivity following the example of Slovenian entrepreneurs.

Policija kot organ v sestavi Ministrstva za notranje zadeve RS predstavlja pomemben delež zaposlenih v javni upravi. V zadnjem desetletju se policija srečuje z velikimi varnostnimi izzivi, kot so povečani tokovi nedovoljenih migracij, nove oblike kriminala, prometna preobremenjenost avtocest ter tudi negotove razmere med epidemijo covida-19, ki jih mora policija obvladovati ob omejenih kadrovskih, prostorskih in materialno-tehničnih zmogljivostih. Učinkovitost in uspešnost policije v dinamični interakciji delovanja ljudi in naravnih sil, ki vplivajo na splošno stanje javne varnosti, pa sta v veliki meri odvisni od njenih človeških virov. V prispevku predstavimo, katere (računovodske) informacije so pomembne za odločanje, ter opredelimo osnovne pojme, kot so računovodstvo, računovodstvo v javni upravi, in tudi kaj je javna uprava. V empiričnem delu predstavimo število zaposlenih v javni upravi v primerjavi s številom vseh zaposlenih v Sloveniji, prav tako predstavimo število zaposlenih policistov v primerjavi s številom sistematiziranih delovnih mest v policiji. Za konec pa naredimo še primerjavo med povprečno mesečno bruto plačo v javni upravi, v primerjavi s povprečno mesečno plačo vseh zaposlenih v Sloveniji in s povprečno mesečno plačo policistov v zadnjih desetih letih.

Davki so finančna obremenitev davkoplačevalcev, torej fizične ali pravne osebe. Z odvajanjem davkov se na eni strani zmanjšuje razpoložljiv dohodek zavezanca, na drugi strani pa le-ti predstavljajo prihodek davčne blagajne. Ta sredstva so temelj delovanja države, saj so namenjana financiranju javnih storitev. Četudi imamo tako od tega korist državljani, pa se pogosto zgodi, da se posamezniki plačilu davkov izogibajo oz. da prihaja do davčnih utaj. Do davčne utaje pride, ko fizična ali pravna oseba prikrije podatke o poslovanju z namenom, da bi plačala manjšo dajatev oziroma ko te dajatve sploh ne želi plačati. Pri tem ima pomembno vlogo davčni urad, saj lahko le v dobro razvitem davčnem sistemu država zagotovi, da bo prejela planirane prihodke iz naslova davkov. Kljub nadzoru nad plačanimi davki pa prihaja do razlike med načrtovanim in dejansko prejetim denarjem ‒ to razliko imenujemo davčna vrzel. Ta pa nastane zaradi izogibanja plačevanju davkov, davčnih utaj, nezmožnosti plačila zapadlih obveznosti ter postopkov zaradi insolventnosti. V empiričnem delu prispevka predstavimo podatke o davčnih utajah v Sloveniji. Prikažemo gibanje davčne vrzeli in neizterjanega DDV v letih od 2012 do 2018. Na podlagi tega ugotovimo, ali se davčna vrzel skozi preučevana leta zmanjšuje ali povečuje ter kakšni so razlogi za ugotovljene trende.