Upravljanje korišćenjem novog načina PVC pakovanja u poljoprivrednim preduzećima sa agro-ekološkim aspektima

Corporate management demands new ways to improve business. In the paper the author's focus was on the application of PVC packaging from the agro ecological aspect. Comparison of the number of weed weeds in compost that was stored outdoors in relation to the number of weed weeds in compost kept in plastic containers was performed. The experiment was carried out on 10x10 cm plain surfaces of both composts in real nursery production in a large nursery in Novi Sad. Changes were found that indicate differences in the number of weed weeds on all parcels covered with compost that was differently conserved. The obtained average results of the weed plants at the end of the first week on the parcels amounted to the first compost 1.6 and higher compared to 0.9 in the second mode of storage at the end of the second week at 2.8 at 1.4 and at the end of the third week 5.5 compared to 1.1 for composts stored in PVC packaging. PVC packaging can be reused in more than 10 new cycles in nursery production and overall results point to the overall positive trend of such compost storage.Korporativno upravljanje zahteva nove načine unapređenja poslovanja. U radu fokus autora bio je usmeren na primenu PVC ambalaže sa agro-ekološkog aspekta. Izvršena je komparacija broja izniklih korovskih biljaka kod komposta koji je skladišten na otvorenom u odnosu na broj korovskih biljaka kod komposta koji je čuvan u plastičnim kontejnerima. Eksperiment je urađen na površinama 10x10 cm redno postavljenom površinom sa oba komposta u rasadničkoj proizvodnji u velikom rasadniku u Novom Sadu. Utvrđene su promene koje ukazuju na razlike broja korovskih biljaka na svim parcelama koje su prekrivene kompostom koji je različito bio čuvan. Dobijeni prosečni rezultati broja korovskih biljaka na kraju prve nedelje na parcelama iznose kod prvog načina čuvanja komposta 1.6 i veći su u poređenju sa 0.9 kod drugog načina čuvanja, na kraju druge nedelje iznose 2.8 u poređenju sa 1.4, a na kraju treće nedelje iznose 5.5 u odnosu na 1.1 kod komposta čuvanog u PVC ambalaži. PVC ambalaža može se ponovo koristiti u više od 10 novih ciklusa u rasadničkoj proizvodnji, a generalno rezultati ukazuju na pozitivan trend takvog načina skladištenja komposta

The importance of applying the comparative method in evaluation of agricultural equipment

Istinito vrednovanje poljoprivredne opreme kojom upravlja menadžment poduzeća opći je standard realnog izvještavanja: vlasnika, osnivača poduzeća, lokalne samouprave (ukoliko je riječ o javnom poduzeću), kao i u drugim okolnostima (primjerice prilikom fuzioniranja ili spajanja poduzeća). Cilj rada je na temelju provednog istraživanja u poduzeću srednje veličine, koje se bavi poljoprivrednom djelatnošću u Republici Srbiji, doći do relevantnih zaključaka. Istraživanje je, po mišljenju autora, moguće primijeniti u većem broju, prije svega srednje velikih poljoprivrednih poduzeća na prostoru Srbije, ali i šire, na prostorima bivše Jugoslavije. Bitno olakšanje u primjeni pravilnog vrednovanja opreme poduzeća je kontinuirana harmonizacija i primjena Međunarodnih računovodstvenih standarda i Međunarodnih standarda financijskog izvještavanja u zemljama EU, ali i u zemljama koje žele ući u tu zajednicu.True evaluation of agricultural equipment which manages the company’s management is a common standard of real reporting: owner, founder of the company, the local government (in case of a state owned company), as well as other circumstances (such as merger or sale of the company). The aim of this paper is to reach relevant conclusions about midsize businesses that exist in the agricultural industry in the Republic of Serbia. The research done shows that same principles can be applied in a number of primarily medium-sized agricultural enterprises on the territory of Serbia, as well as beyond, in the area of the former Yugoslavia. It is essential to facilitate the implementation of proper evaluation of equipment for the companies which continue to harmonize and implement their businesses according to the International Accounting Standards and International Financial Reporting Standards in the EU, and in the countries aspiring to enter the community

Application of international accounting standard-16 in a public company with predominantly agricultural activities

This work suggests the existence of a number of advantages for companies that have opted for the application of International Accounting Standards. Their application allows fair reporting, which is extremely important for countries in transition, as well as for those countries that have not applied IAS. The authors carried a study related to full application of IAS 16 to 114 companies, of which 10 are public and 104 other companies are from the wider area of Novi Sad, in the period 2010–2015. In addition, the study of the case of public companies is done in order to demonstrate the situation before and after the valuation of assets and equipment as at 30 June 2012. The state after 3 years is fairly shown on 30 June 2015, all in order to make valid conclusions regarding fair reporting of the public enterprises. It can be concluded that the application of IAS 16 has multiple benefits by companies that fully apply fair reporting in its operations

Impact of different light intensity on the production of the plant Narcissus L. and its financial effects

Plant production monitoring should be conducted taking into consideration agrarian, economic and other factors. The authors of the paper point out the importance of the intensity of light on plant growing in predominantly urban growing conditions. The authors conducted an experimental research on Narcissus L. The focus was on 8 physical parameters of cultivated plants that are compared to average actual prices on the market of the Republic of Serbia. The contribution of authors is in pointing out an individual physical plant parameter with a decisive impact on its price. Narcissus L. growing under lower natural light intensity indicates that the biggest impact on plant price is that of the flower diameter (β = .555, п≤.001). Plant growing under higher light intensity has an impact on its price predominantly on the basis of the flower diameter (β=2.947, p≤.001) and stalk diameter (β = 2.947, п≤.001)

Options and prospects on processing less hazardous organic waste into a profitable product: case of compost production in the Republic of Serbia

Korištenje prirodnih resursa na pametan i održiv razvoj predstavlja dugotrajan proces, gdje se putem osmišljenog agrobiznisa može putem finalizacije naizgled bespredmetnih proizvoda stvoriti ekonomski, ekološki i funkcionalno koristan proizvod. Cilj rada je na temelju provednog istraživanja u Republici Srbiji doći do relevantnih zaključaka vezanih za stvaranje opće slike o perspektivama prerade otpada u ekonomski isplative proizvode. Istraživanje daje opću sliku značaja prerade manje opasnog proizvoda u kompost. Po mišljenju autora, moguća je primjena prerade otpada u korisne proizvode i na širem području od prostora Republike Srbije, odnosno poželjna je i moguća je, na prostorima, prije svega bivše Jugoslavije, uz uvažavanje ekonomsko-ekološki prihvatljivih principa zemljama Europske Unije (EU).Use of natural resources in a wise and sustainable development is a long process in which a reasonable agribusiness can take part by using the seemingly superfluous products to create economic, environmental, functional and useful products. This paper is based on a research done in the Republic of Serbia with the aim to reach relevant conclusions on the prospects of processing waste into economically viable products. The survey gives an overall picture of the options and prospects of processing less hazardous products into compost. According to the author it is possible to apply the processing of waste into useful products in the wider area of the Republic of Serbia, and moreover it is a desirable and possible course of action for all of former Yugoslavia, taking into account economic and environmentally friendly principles applicable in the EU countries

Značaj sadnje biljka na degradiranim javnim površinama sa agro-ekološkog i ekonomskog aspekta na primeru biljke neven (Calendula officinalis L.)

The purpose of this paper is to analyse the introduction of certain plant species such as pot marigolds (Calendula officinalis L.) into neglected and predominantly urban spaces in the Republic of Serbia. The research was based on the results obtained in a two-year experiment conducted in the vicinity of the Novi Sad-Backa Palanka road. The primary objective of the experiment was to examine the behaviour of pot marigolds in poor-quality and neglected soils, with minimum cultural practices, in order to obtain novel plants in such adverse environments, which could be subsequently marketed in Serbia. The experiment commenced in 2014 by planting pot marigolds in plots previously cleared of weeds by mechanical tilling. In the spring of 2015, pot marigold seedlings, i.e. the first generation of plants obtained from the plots created in 2014, were planted in weed-free plots. The measurements were performed in three replicates from 10 October to 10 December 2015 in order to determine the number of volunteer plants, which could be further improved in nursery production and subsequently marketed in Serbia. The results obtained indubitably indicate that this and prospective studies exert positive ecological, agricultural and economic effects on a vast range of potential users.U ovom radu autori analiziraju uvođenje sadnje pojedinih biljnih vrsta, na primeru biljke nevena (Calendula officinalis L.) i to na zapuštenim površinama, pretežno gradskim parcelama u Republici Srbiji. Za izradu ovog rada korišteni su dvogodišnji eksperimentalni rezultati koji su dobijeni na prostoru oboda Grada Novog Sada, u neposrednoj blizini saobraćajnice na putu Novi Sad-Bačka Palanka. Prvenstveni interes autora je bio da se eksperimentalno ispita ponašanje pomenute biljne vrste, koja je sađena u lošim i zapuštenim zemljištima, uz minimalnu mehaničku pripremu zemljišta, sa ciljem dobijanja novih biljaka koje nastaju na takvom prostoru, a koje se mogu dalje prodati na tržištu, pre svega Republike Srbije. Eksperiment je počeo tokom 2014., nabavkom biljaka koje su posađene na zemljištu koje je prethodno mehanički očišćeno od korovskih biljaka, da bi bio nastavljen tokom 2015. Početkom proleća naprethodno očišćenom zemljištu od korova posađene su mlade biljke nevena (Calendula officinalis L.), koje su u suštini prva generacija prethodno sađenih biljaka. Rezultati merenja su vršeni u tri navrata i to u intervalu od 10.10. do 10.12.2015., sa ciljem utvrđivanja broja samoniklih biljaka koje se mogu dalje doraditi u rasadničkoj proizvodnji. Cilj ovakve dorade bi bio prodaja, pre svega na tržištu Republike Srbije. Dobijeni rezultati jasno ukazuju, da ova i slična ispitivanja imaju ekološko-agrarni i ekonomski značaj. Krajnji efekti su pozitivni i ispoljavaju svoje delovanje na širi krug mogućih korisnika

THE ROLE OF HEALTH INSTITUTION MANAGEMENT IN THE PROVISION OF MEDICAL SERVICES THROUGH INTERNATIONAL AGREEMENTS

The existence of international agreements of social security rights regulate the transfer, from one state to another contracting state, of health and social security rights. Although they have existed for many years, the application of the so called, the convention on social security, and the rights derived therefrom, have not yet sufficiently taken root in the work of medical institutions, they represent ignorant and ignore their application. Some medical institutions have greater experience in obtaining benefits from service provision by contracts, but they also have reserves and unused potentials. The provision of services to foreign insurance consumer can be equated with the export of health services, which is given in a domestic institution. The benefits of providing services under international agreements also have a foreign insured person in need of the service, a health institution that receives a new consumer, and health insurance, which can indirectly and sometimes even cheaper, cover the insured event. The aim of this paper is to point out the need for an active approach to the provision of services to foreign policyholders, as well as to implement the contract in the most efficient way possible, and to achieve benefits for the institution and for the service user

The importance of applying the comparative method in evaluation of agricultural equipment

Istinito vrednovanje poljoprivredne opreme kojom upravlja menadžment poduzeća opći je standard realnog izvještavanja: vlasnika, osnivača poduzeća, lokalne samouprave (ukoliko je riječ o javnom poduzeću), kao i u drugim okolnostima (primjerice prilikom fuzioniranja ili spajanja poduzeća). Cilj rada je na temelju provednog istraživanja u poduzeću srednje veličine, koje se bavi poljoprivrednom djelatnošću u Republici Srbiji, doći do relevantnih zaključaka. Istraživanje je, po mišljenju autora, moguće primijeniti u većem broju, prije svega srednje velikih poljoprivrednih poduzeća na prostoru Srbije, ali i šire, na prostorima bivše Jugoslavije. Bitno olakšanje u primjeni pravilnog vrednovanja opreme poduzeća je kontinuirana harmonizacija i primjena Međunarodnih računovodstvenih standarda i Međunarodnih standarda financijskog izvještavanja u zemljama EU, ali i u zemljama koje žele ući u tu zajednicu.True evaluation of agricultural equipment which manages the company’s management is a common standard of real reporting: owner, founder of the company, the local government (in case of a state owned company), as well as other circumstances (such as merger or sale of the company). The aim of this paper is to reach relevant conclusions about midsize businesses that exist in the agricultural industry in the Republic of Serbia. The research done shows that same principles can be applied in a number of primarily medium-sized agricultural enterprises on the territory of Serbia, as well as beyond, in the area of the former Yugoslavia. It is essential to facilitate the implementation of proper evaluation of equipment for the companies which continue to harmonize and implement their businesses according to the International Accounting Standards and International Financial Reporting Standards in the EU, and in the countries aspiring to enter the community

Značaj primjene komparativne metode vrednovanja poljoprivredne opreme

Istinito vrednovanje poljoprivredne opreme kojom upravlja menadžment poduzeća opći je standard realnog izvještavanja: vlasnika, osnivača poduzeća, lokalne samouprave (ukoliko je riječ o javnom poduzeću), kao i u drugim okolnostima (primjerice prilikom fuzioniranja ili spajanja poduzeća). Cilj rada je na temelju provednog istraživanja u poduzeću srednje veličine, koje se bavi poljoprivrednom djelatnošću u Republici Srbiji, doći do relevantnih zaključaka. Istraživanje je, po mišljenju autora, moguće primijeniti u većem broju, prije svega srednje velikih poljoprivrednih poduzeća na prostoru Srbije, ali i šire, na prostorima bivše Jugoslavije. Bitno olakšanje u primjeni pravilnog vrednovanja opreme poduzeća je kontinuirana harmonizacija i primjena Međunarodnih računovodstvenih standarda i Međunarodnih standarda financijskog izvještavanja u zemljama EU, ali i u zemljama koje žele ući u tu zajednicu

THE EFFECT OF UNEQUAL DISTRIBUTION OF THE STANDARD AND QUALITY OF

In the early 1990s the Western Balkan countries entered the transition process which involved the transition from a centrally-planned to a market economy. Thus, these countries were forced to adhere to the basic neoliberal principles based on the Washington consensus, which has promoted the liberalization, privatization and stabilization. This model, in all transition countries, and thus the countries of the Western Balkans (Albania, Bosnia and Herzegovina, FYR Macedonia, Montenegro, Serbia), was governed by the same guidelines. However, the consequence occurred but economic and social crisis that led to decades of growth of economic inequality. Deformation of the unequal distribution led to the economic and social stratification which is disabled out of the economic crisis in which these countries found. In this paper we analyzed indicators Gini coefficient, the standard of living and quality of life that affect the life of the inhabitants of the Western Balkans. Gini coefficient as the most commonly used measure for measuring economic inequality, measured the distribution of income or consumption expenditure among households or individuals who within an economy deviates from the even distribution. The standard of living is determined by the totality of the conditions of life and work of the individual layers of the population of a country in a given time period.It is related to quality of life and is used for comparative reviews and comparisons of geographic areas, a number of vacation days, and then to compare different periods in history and more. Quality of life is intangible thesis, which includes the assessment of quality of life factors such as employment, income, health, education, science, energy, knowledge and technology, the environment, human rights, protection and recreation, infrastructure, national security, public safety, etc. All these factors combine to affect the life of the population, which from the beginning of the twentieth century on an upward trajectory