KNOWLEDGE - International Journal https://ikm.mk/ojs/index.php/kij <p>KNOWLEDGE - International Journal is an international, high quality, peer-reviewed, open access journal publishing the newest research and good practices on the basis of their originality, importance, interdisciplinarity and impact. The journal publishes research papers in all fields covered by the Frascati classification - Social sciences, Humanities, Medical sciences and health, Biotechnical sciences, Technical and technological sciences and Natural and mathematical sciences.</p> en-US info@ikm.mk (Robert Dimitrovski) info@ikm.mk (Liljana Pushova Stamenkova) Wed, 30 Mar 2022 00:00:00 +0200 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 TAX EVASION AND EDUCATION LEVEL: EVIDENCE FROM THE EUROPEAN UNION COUNTRIES https://ikm.mk/ojs/index.php/kij/article/view/5035 <p>This paper analyses the impact of education level and civic income on tax evasion. Tax evasion is an illegal attempt to deliberately avoid paying taxes by individuals, companies, corporations, funds and other institutions. There is a certain amount of research on this issue in the world academic literature, but a scarce number of studies dedicated to the countries of the European Union (EU) is noticeable. Therefore, for the authors of the research, this fact was the basic motivational source. A sample of nine EU countries was selected for the sample: Malta, Cyprus, Italy, Spain, Austria, Belgium, Denmark, Finland and Sweden. The TAX criteria for selecting the countries in the sample were EU membership, geopolitical position and business culture. Eurostat macro data on the net income of the working population, the share of the working population by level of education and tax evasion costs for EU countries were used. The econometric method was used in the research. In order to analyse the impact of education and net income on tax evasion, a regression model was set up. Based on the results for the case of tertiary educated, a set of two predictor variables explains 60.4% of the tax evasion variability. The remaining 39.6% could be attributed to other variables that were not included in the model. Based on the statistical significance, the variable “tertiary education” has a contribution to tax evasion. If tertiary education jumps by one point, tax evasion falls by -6.263. The contribution of the variable “income of tertiary educated” exists, but is not statistically significant, so it cannot be taken into account. In the case of low-educated citizens, the value of R2, as well as education contribution and income impact, are not statistically significant, so they cannot be taken into account. When the results of our research were compared with similar research conducted outside the EU, certain differences were noticeable. While our research found an unequivocal impact of tertiary education on reducing tax evasion, in surveys that targeted countries outside the EU (McGee, 2012), it was concluded that wealthier citizens were generally more educated but also were taxed higher by the state. Therefore, they tend to view tax evasion as a positive behaviour. Also, the results of the Honk Kong study (Kwok and Yip, 2018) shown that the positive effect of tax education, in the form of non-academic courses, on tax compliance is weaker for postgraduates than undergraduates. Contradictory results can be explained by a different business culture of EU states comparing to non-European countries.</p> Vojislav Babic, Siniša Zarić Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5035 Wed, 30 Mar 2022 00:00:00 +0200 ILLITERACY AND LOW LEVEL OF EDUCATION AS A BARRIER FOR ROMA TO ENTERING THE LABOUR MARKET https://ikm.mk/ojs/index.php/kij/article/view/5036 <p>Roma women represent the most vulnerable segment of the Roma population in the whole world as well as in Croatia. The aim of the study was to analyse the unemployment rate among Roma women living in isolated, segregated Roma settlements/ghettos and to compare it with secondary data on Roma employment status in the entire Roma population. Another aim was to determine the extent to which the low level of education of Roma women affects the low employment rate and how specific age structure affects their educational and employment status.The starting hypothesis was that Roma women living in isolated Roma settlements/ghettos, away from the majority of the population, had lower educational and employment status than Roma at the level of the entire Roma population, and that low levels of education and a high rate of illiteracy were a significant obstacle to the employment of Roma women. The field research was conducted using a survey on a proportionate stratified sample of 350 Roma women from 12 mostly isolated Roma settlement/ghettos in Međimurje County. The results showed that almost half of the Roma women were unemployed, i.e. in the questionnaire they stated that they "never do paid jobs". In addition, outside the labour market, which implies some form of a more permanent employment relationship, there were still a further 16.9% of Roma women who worked only „occasional jobs from time to time" or did "seasonal jobs“, whereby Roma women do the lowest paid jobs, without qualifications and without the prospect of access to health and pension insurance and a whole range of other employment rights. At the same time, the educational structure of Roma women in Roma settlements/ghettos showed that there were 42 (12.0%) respondents without any education, and only 14.0% attended first four grades of primary school. Almost twice as many, 26.9%, completed fifth to seventh grade of primary school, which totals 52.9% of respondents who did not complete primary school. The highest percentage of respondents - 35.4%, stated that they have completed primary school which, in total with those who did not complete primary school, makes up 90% of the subjects living in the Roma settlements/ghettos which have either completed the primary school level of education or lower than that. Secondary vocational school was completed by 8.3% of them, while the level of gymnasium or four-year school was completed by only 7 respondents (2.0%). The bachelor level of education was completed by 4 or 1.1% of the respondents, and the university level by only one respondent, or 0.3%.Results have shown that investing in Roma women's education is a good or the only way to improve their competitiveness in the labour market.</p> Aleksandar Racz Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5036 Wed, 30 Mar 2022 00:00:00 +0200 MANAGEMENT IN PRESCHOOL INSTITUTION https://ikm.mk/ojs/index.php/kij/article/view/5037 <p>The trend of the times in which we live, the intensive development of technique and technology, the rapid and intensive changes in all spheres of human life and action, including education, bring the need for a more serious approach and conduct of appropriate educational policy that would covered all the key determinants of any society, including ours. By investing in education, we are investing in our future and the future and perspective of a society. Hence, the investment is important, but also the obligation of each of us to create conditions for the overall and efficient development of each young person, which should be passed on to each next generation.<br>In that direction are the thoughts of numerous experts from all countries who are constantly looking for ways and mechanisms to increase the efficiency of education, at all levels, and at the same time set new tasks for education staff, including management, which due to the complexity and social responsibility of the work he performs, he must follow all the changes, achievements, constantly upgrading his knowledge<br>In the paper we try to point out the importance of having quality management in preschool institutions, with special reference to the role of the principal as a holder of this position in kindergarten. The very running of the preschool institution is considered a complex social and pedagogical phenomenon that requires much more than the passive performance of the function of director. To perform this function successfully, directors must possess certain competencies and qualifications. For that purpose, in our country, certain legal solutions are taken for professionalization of the role of the director in the preschool institutions, by developing a system for strengthening the professional competencies of the principals for the most successful management of the preschool institutions.</p> Despina Sivevska, Jadranka Runceva Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5037 Wed, 30 Mar 2022 00:00:00 +0200 ORGANIZATION OF ACCOUNTING FOR PREPARATION OF REPORTS FOR ECONOMIC BUSINESS ANALYSIS https://ikm.mk/ojs/index.php/kij/article/view/5141 <p>This paper discusses the organization of the accounting sector of the company in connection with the preparation of the necessary reports that are the basis for economic analysis of business. The aim of this paper is to point out the importance of purposeful organization of the accounting sector, given its importance in preparing business, especially financial reports, based on which the analysis of business performance is performed, with the aim of implementing corrective actions based on established analysis results. in the advanced planning period it operated successfully. The methodology applied during the preparation of this paper is suitable for research in the social sciences, in general, but also specifically for the area that the paper explores, and these are specific accounting techniques and elements needed for economic analysis. The results we obtained during the research confirm the goal of the research: up-to-date, qualitative and quantitative accounting of business changes is the only real basis on which operations with data from accounting reports are possible, which are related to economic analysis of business changes and business flow planning. . Only well-organized accounting business with timely and credible accounting coverage of business changes provides good information for business analysis and, more importantly, the basis for planning future business activities, which is the main conclusion of this paper. The recommendation for future research, but also for business practice, refers to the constant insistence on efficient and effective organization of accounting, so that it would be able to meet the requirements of management regarding timely and credible business reporting.</p> Ljiljana Stošić Mihajlović Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5141 Wed, 30 Mar 2022 00:00:00 +0200 METHODOLOGICAL ISSUES OF THE ANALYSIS OF THE FINANCIAL RESULTS OF THE ENTERPRISE https://ikm.mk/ojs/index.php/kij/article/view/5038 <p>Profit is a key economic category. Enterprise’s profit is an important absolute indicator that describes the efficiency of the overall business of the enterprise. By comparing the profit with the respective reference, we define a number of important relative indicators that demonstrate the business efficiency. These are the return indicators calculated on different bases (assets, invested capital, equity, fixed capital, revenue, costs, etc.). The above background gives rise to the relevance of issues related to the analysis and evaluation of the enterprise’s financial performance. The object under consideration in the publication refers to the different values of financial performance: accounting profit or loss; tax profit or loss; balance sheet profit or loss; operating profit or loss of the enterprise. As a subject of this study we can define the methods for analysis of different values of profit or loss of the enterprise, respectively. The tasks identified for the achievement of this objective may be systemized as follows: 1) identification of the deviation of the balance sheet financial performance for the current period in comparison to the reference period (previous period, business plan, etc.); 2) analysis and evaluation of the impact of the direct factors on the deviation of the balance sheet financial performance for the current period in comparison to the reference period; 3) based on the information obtained as a result of the analysis, one can identify measures that the management should implement in order to improve the financial performance and to achieve financial stability of the enterprise from operational and strategic point of view. The analysis of enterprise’s financial performance is made on the basis of the accounting information. Data that are necessary for the analysis of both accounting and balance sheet financial performance are contained in the enterprise’s statement of income and expenses. In general, this is an external analysis as it is carried out on the basis of the enterprise’s financial statements, which are public. The information necessary for the analysis of the financial performance from sales of products, respectively goods and services, is accounting information created within the enterprise. This is internal information generated as a result of the synthetic and analytical accounting and the trial balances with regard to the calculation of the sales financial performance. The analysis of financial performance from sales of products, goods and services is a typical internal analysis. The information resulting from this analysis is of confidential nature and is intended for use by internal users of information only.</p> Rositsa Ivanova Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5038 Wed, 30 Mar 2022 00:00:00 +0200 ECONOMIC ANALYSIS OF ACCOUNTING INDICATORS IN THE FUNCTION OF MAKING A DECISION ON LOAN AND BORROWING https://ikm.mk/ojs/index.php/kij/article/view/5142 <p>The process of making a decision on borrowing on the basis of loans and credits is based on very complex procedures that include many reports originating from the company's accounting sector and are crucial in the analysis of the company's decision on borrowing on the basis of credit. Also, on the side of creditors, numerous accounting surveys of credit analysis are also conducted, where the financial and market aspects of the business of companies applying for credit are systematically processed. A detailed analysis of the financial statements crucially influences the creditors to make a positive decision on approving the loan. This analysis is combined with other analyzes (eg on the market potential of the borrower), on the basis of which the decision on (non) approval of the loan is made. Special attention is paid by credit analysts to the method of determining and in general the effect of potential risks on the company's operations. In the process of applying for a loan with credit institutions (usually in a bank), the company must provide accounting documentation, but also participate in the loan approval process together with the loan service, providing the necessary information about its business, necessary for decision making. The procedure includes an analysis of all relevant features of the company's business portfolio, which have an impact on credit decision-making. The procedure in particular includes an analysis of the market and the industry in which the company operates predominantly. Financial analysis is conducted by calculating ratios for a period of at least the previous three years. Credit analysis officers deal specifically with the potential risks to which the borrower is exposed in his business, in order to make it easier for decision-makers to approve loans to make a decision on approving loans to the company. This paper discusses the economic analysis of accounting indicators in the function of making a decision on a loan, from the point of view of creditors, most often commercial banks. The aim of this paper is to point out the importance of purposeful analysis of accounting indicators, especially financial statements, on the basis of which the analysis of business performance is performed, with the aim of making decisions on lending or approving loans by creditors by management. The methodology applied during the preparation of this paper is suitable for research in the social sciences, in general, but also specifically for the field that the paper explores, and these are specific accounting techniques and elements needed for economic analysis. The results we obtained during the research confirm the goal of the research: up-to-date, qualitative and quantitative accounting of business changes is the only real basis on which operations with data from accounting reports are possible, which are related to economic analysis of business changes and business flow planning. Well-organized accounting business with timely and reliable accounting coverage of business changes provides good information for business analysis and, more importantly, the basis for planning future business activities, which is the main conclusion of this paper. The recommendation for future research, but also for business practice, refers to the constant insistence on efficient and effective analysis of financial statements in the segment related to lending and decision-making on corporate borrowing in the financial market.</p> Ljiljana Stošić Mihajlović Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5142 Wed, 30 Mar 2022 00:00:00 +0200 DISCLOSURE OF TECHNICAL PROVISIONS IN THE FINANCIAL STATEMENTS OF THE PENSION INSURANCE COMPANIES https://ikm.mk/ojs/index.php/kij/article/view/5039 <p>The disclosure of technical provisions in the financial statements of the pension insurance companies is crucial for the key users of these statements – insured persons, investors, shareholders, state and supervisory authorities, etc. The public importance and development of the special business of the pension insurance companies require its strictly individual accounting and disclosure of its specific items, such as the technical provisions, their analysis and efficient management and the special supervision they are subject to by the state social security supervision authority.<br>The objective of this report is to describe the accounting principles, rules and good practices used for the true and fair disclosure of accounting data for the allocated and released technical provisions in the financial statement of the pension insurance companies. The fair disclosure of these provisions will contribute to the increase of the public trust to the social securers business and to the respective pension fund that is committed to competitive position on the social securers market</p> Maia Iankova Natchkova Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5039 Wed, 30 Mar 2022 00:00:00 +0200 SECTORAL DYNAMICS AFTER 2008-2009 CRISIS IN BULGARIA: PANEL DATA ANALYSIS BY CLASSICAL PRODUCTION FUNCTION https://ikm.mk/ojs/index.php/kij/article/view/5040 <p>The paper presents selected results from an empirical analysis of the dynamics of nonfinancial sectors in Bulgaria for the period since the start of the global crisis in 2008-2009. This analysis utilizes sectoral data for key variables like revenues from main activity (sales of produced goods or services), number of employed, and annual size of the long-term assets resembling the aggregate fixed capital in the sectors. Annual data for the period 2008-2020 is used for the following 13 sectors: A- Agriculture, forestry and fishing; B- Mining and quarrying; C- Manufacturing; D- Electricity, gas, steam and air conditioning supply; E- Water supply, sewerage, waste management and remediation activities; F- Construction; G- Wholesale and retail trade; repair of motor vehicles and motorcycles; H- Transportation and storage; I- Accommodation and food service activities; J- Information and communication; L- Real estate activities; M- Professional, scientific and technical activities; N- Administrative and support service activities (excluded sectors: P- Education; Q- Human health and social work activities; R- Arts, entertainment and recreation; S- Other service activities). The methodology utilizes panel regression methods adapted for panel data analysis based on fixed effects models. Implementing a traditional panel data approach, classical models of production function are estimated after the necessary double-log transformation into linear equations. Additionally, a panel regression model is estimated using intensive variables e.g. the log-levels of the labour productivity and capital intensity. The paper reports a selection of major results from the empirical analyses conducted by classical production functions estimated by panel data for this particular selection of major nonfinancial business sectors. In large extent these results confirm the expectations about a significant impact of the major factors of production on the sectoral economic dynamics in Bulgaria for the studied period.</p> Venelin Boshnakov Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5040 Wed, 30 Mar 2022 00:00:00 +0200 OPERATIONAL BUDGETING AS A MANAGEMENT TOOL OF THE ENTERPRISE https://ikm.mk/ojs/index.php/kij/article/view/5041 <p>Enterprises as fundamental economic units are established and develop their activities in accordance with the internal and external environment’s conditions. Economic development’s distinct phases are characterised by interaction between people as the enterprise’s main resource and other tangible and intangible assets. The interaction is created in accordance with certain legislations and norms, appropriate management structures and conditions and the production processes’ establishment.<br>One of the main business organization’s function is production management (production operations). Resources ought to be supplied for the production of goods or the performance of services. Management’s pivotal task is to make the best allocation and use of resources, to exercise control over the activities which will lead to the desired production results as well as the realisation of the produced goods (services). Coordinating activities at production operations level and making decisions which goods or services to be produced, providing the necessary technical means and technologies, i.e. tangible and intangible assets, as well as product realisation are operational budgeting’s main focus. Precisely budgeting can be defined as a tool of the management system by incorporating official planning at each stage of the enterprise’s activity and summarising data on a quantitative basis. Planning is a process that takes place as part of a closed cycle of enterprise management. The planning function requires management to specify the goals and objectives by linking them to inventories and the actions for the plan’s implementation in accordance with the environment’s requirements, constraints and alterations.</p> Magdalena Petrova-Kirova Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5041 Wed, 30 Mar 2022 00:00:00 +0200 THE IMPACT OF LOAN PORTFOLIO GROWTH ON NON PERFORMING LOANS IN COMMERCIAL BANKS IN KOSOVO https://ikm.mk/ojs/index.php/kij/article/view/5042 <p>The purpose of this research is to investigate the impact of loan portfolio growth on non performing loans in Commercial Banks in Kosovo. Lending plays an important role in the economic development of a country and the performance of non-performing loans plays a key role in the banking system. To assess the impact of the loan portfolio on non-performing loans, are used variables such as credit portfolio growth for the last ten years and the level of non-performing loans for the same period. The methodology used in this paper is the factorial regression model and analysis of correlation. The research was based on the entire banking sector using secondary data from annual bank reports, financial statements of commercial banks and reports from the Central Bank of Kosovo. Based on the factorial regression model, the research results show that the independent variable loan portfolio growth has a significant impact on the dependent variable non performing loans. This study will contribute on a practical level by recommending banks to increase prudence in growing their loan portfolio.</p> Fitim Raci, Refik Havolli Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5042 Wed, 30 Mar 2022 00:00:00 +0200 ECONOMIC MODEL FOR THE FUNCTIONING OF A SMALL CREDIT COMPANY https://ikm.mk/ojs/index.php/kij/article/view/5043 <p>In the modern world, the wide range of sciences includes mathematical models and methods as necessary<br>tools that allow a higher level of formalization and abstract description of the most important, essential relationships<br>of economic variables of modern systems and companies. Many of the models allow assessing the functioning of<br>companies and especially their parameters to determine the best solutions in a given economic situation.<br>Microeconomic models describe the interaction of structural and functional components of credit firms or their<br>autonomous behavior in a transient unstable or stable market environment, strategies for creditors' behavior using<br>optimization methods and more.<br>In economics, it is often required to find the best form of credit for one or another indicator: the maximum value of<br>profit or time, etc. Finding the optimal value of these indicators in this case comes down to finding the extremum,<br>maximum or minimum of a function of one or more variables.<br>The supply and demand functions express the relationship between the loans granted by the company to certain<br>consumers in conditions of increased risk, depending on the specific market conditions. Also, the numerical values<br>of supply and demand of small loans, as well as other parameters are displayed.</p> Stanimira Mineva Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5043 Wed, 30 Mar 2022 00:00:00 +0200 EXPORT DIVERSIFICATION IN THE CEFTA 2006 REGION. A „U“ SHAPE PATTERN https://ikm.mk/ojs/index.php/kij/article/view/5044 <p>The main purpose of this paper is to evaluate patterns among export diversification along with the economic development in the CEFTA 2006 region. The pattern, which is evaluated here, is a hump-shaped pattern, which states that diversification and re-concentration of export and has a „U“shape relationship with GDP per capita. Hump-shaped pattern suggests that countries add products to their export basket during the early stages of economic development, while high-income countries remove goods for which they have lost a comparative advantage. Consequently, countries are slower to specialize in exporting products in which they have a comparative advantage, which leads to a humpbacked appearance. It may be concluded that one of the driving forces for export diversification is certainly GDP per capita, where diversification and later re-concentration take place mainly through extensive margins. On the other hand, intensive margins do follow the same pattern as extensive margins. Furthermore, extensive margins represent export diversification to new markets, where intensive margins present export diversification of new products. Export diversification is closely related to commodity export dependence. The country is considered to be commodity export-dependent when more than 60 percent of its total merchandise exports are composed of commodities. In these terms, countries with lower export diversification usually suffer from slow development, non-diversified economic structures, macroeconomic instability, economic volatility, "Dutch disease", political instability, poor political and economic governance, etc. Empirical studies reveal that export diversification can promote economic growth and reduce economic volatility. Greater diversification of exports contributes to greater resilience to exogenous shocks as well as stronger long-term growth and development of the country. With greater export diversification of products and greater geographical diversification (extensive and intensive margins), the risk of exogenous negative impacts is reduced. To test the U-shaped hypothesis, we used Herfindahl–Hirschman index as a measurement for export diversification. In this paper, we used secondary data from the UNCTADstat database for export. Data for GDP per capita were gathered from the World Bank database. After calculating the mentioned index for export diversification/specialization for CEFTA 2006 region, we presented a link between mentioned indexes with GDP per capita. Our results reject the null hypothesis, which states that there is a U-shaped relationship between export diversification and GDP per capita in the CEFTA 2006 region. In the CEFTA 2006 region, countries do not follow the path of higher diversified export at lower GDP per capita, and later specialization in exporting products with an increase of GDP per capita, in a product that which they have comparative advantages. The examined period in this paper was from 2007 to 2020 (13 years). Future studies could examine what the main drivers for export diversification are in CEFTA 2006 region. Also, it would be interesting to examine which margins, extensive or intensive, are the main drivers for diversification and later re-concertation at an individual level of each country.</p> Milan Tomić, Nina Uremović, Marija Antonijević, Bojan Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5044 Wed, 30 Mar 2022 00:00:00 +0200 FINANCIAL CRISIS AND CURRENCY MOVEMENT https://ikm.mk/ojs/index.php/kij/article/view/5133 <p>The focus of this paper is the exchange rate and foreign exchange policy as a segment of economic policy and the economic system of the national economy. Developing basic approaches to determining the exchange rate, factors influencing the change in the exchange rate arising from the perception of the importance of the foreign exchange system as part of the economic system that should provide conditions for rational inclusion of the national economy. Fluctuations in economic activity are immediately reflected in the value of currencies and changes in the national economy are quickly transferred to those economies with which it has foreign exchange relations. The formation and maintenance of exchange rates depends on a wide range of factors and relationships in each. national economies, regional and international. Therefore, the issues of formation and maintenance of exchange rates and their application in practice are one of the most subtle and complicated issues in modern economies. The exchange rate is defined as the price of foreign exchange foreign currency and domestic currency values. The need to determine currencies and exchange rates stems from the fact that in some national economies, as a result of the existence of currency and foreign exchange regulations in these countries, national currencies are emerging that are, regardless of their quality, definitive and legal means. payments in a specific currency.areas. The moment a country's currency crosses the country's borders, when it leaves its currency area it ceases to be a direct bearer of purchasing power because within other currency areas there are other well-defined currencies that are the definitive and legal means of payment, settlement and payment. power in the country. The exchange of domestic currency with the currencies of other countries is done through the exchange rate</p> Pavle Trpeski, Vesna Korunovska, Gordana Stojmenovic, Miodrag Smelcerovic Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5133 Wed, 30 Mar 2022 00:00:00 +0200 ATTITUDES OF ROMA WOMEN IN ISOLATED ROMA SETTLEMENTS ON THE ACCEPTABILITY OF VIOLENCE AGAINST WOMEN https://ikm.mk/ojs/index.php/kij/article/view/5045 <p>Roma women are a particularly vulnerable group in which they as women are victims of domestic and partner violence, at the same time as members of the Roma national minority are generally less disadvantaged than the average position of women in Croatia, and as Roma women are more and more exposed to violence. Purpose: Violence against Roma women in the Roma community treated the “cultural normality” or “ethnic specificity” of the Roma minority, and at the same time Roma women were victims of multiple discrimination as victims of domestic violence - first as women, then as Roma, and finally as a marginalized group that, due to its education, low employment rate and absolute poverty, was already on the margins of social interest and protection. This research collected the missing data, which relate to the beliefs and attitudes of Roma women themselves about the acceptability of violence against themselves in isolated Roma settlements. The subject of the research was therefore the beliefs and attitudes of Roma women about the acceptability of violence against women in Roma families. Methodology: The research was conducted by field research on the type of so-called draft "cross-section" at one point in time (spring 2020) by survey method, and on a proportional, stratified sample of 350 Roma women from 12 "Roma settlements" in Međimurje County. The selection of Roma households was made using the "random walk method", and the selection of respondents using. "First birthday methods". Results: The research showed a high level of acceptance of prejudices about violence against women in the family, including the acceptance of stereotypes about the right of men to use violence against women under a number of circumstances. Conclusion: the general acceptability of violence against women in Roma families by women as a result of centuries of treatment of women in the Roma community and standardization of violence significantly hampers victims' awareness of the unacceptability of all forms of violence.</p> Aleksandar Racz Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5045 Wed, 30 Mar 2022 00:00:00 +0200 BUILDING SOCIAL CAPITAL: A ROAD TOWARDS ECONOMIC DEVELOPMENT https://ikm.mk/ojs/index.php/kij/article/view/5046 <p>Social capital is perhaps the most important resource in the economic milieu. It enables individuals to get access to information and resources via social networks that otherwise would not be available, so that they would get into business activities easily. Social capital is the transferred knowledge, or to be more precise knowledge that is being transferred via transmission from another subject, through interaction in the social networks. Unlike human capital which represents personal knowledge gained thanks to our own efforts, social capital enables transferred knowledge to penetrate the individual and become personal knowledge. The success of many enterprises depends on the relationships inside the company among the employees themselves, but also on the outside relations with suppliers, buyers, creditors, government and non-government bodies and so forth. That is to say, the success of businesses depends on the relations with society. The complexity and dynamics of today’s business activities create big risks which are the product of globalization, demographic changes and technologic advancement which reduces transaction expenses almost to zero. All those factors create tough competition, uncertainty and pressure which can be reduced via social capital. In literature we can find bonding social capital and bridging social capital. By internal connection of the narrow and closed social networks we can create bonding social capital which enables the individual to get to the necessary resources with the help of their close ones (family and friends) so that they could start their business easily, while the companies can acquire benefits if they create powerful network among their employees. Bridging social capital refers to the external relations with individuals of different social groups and networks (suppliers, media, government bodies and agencies and so forth). Social capital on organizational level can have positive impact over different fields in business, including the creation of intellectual capital, improved distribution of scarce resources, increased level of innovation, better distribution of knowledge and cross-functional team efficiency, better choice of talents for recruiting and so forth. To conclude, social capital has influence over the integration processes in one society. Researches show that in conflict areas bridging social capital contributes to reconciliation between communities.</p> Goran Golubovski Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5046 Wed, 30 Mar 2022 00:00:00 +0200 CURRENT TREND OF SOCIOECONOMICS IN ALBANIA, KOSOVO, SERBIA, NORTH MACEDONIA, MONTENEGRO, BOSNIA AND HERZEGOVINA https://ikm.mk/ojs/index.php/kij/article/view/5047 <p>The aim of this research is to analyze current socioeconomics in Albania, Kosovo, Serbia, North Macedonia, Montenegro, Bosnia and Herzegovina as well as to make a comparative analysis of these countries with Spain and Slovenia, basis in action for improvement of the growth and social condition in this countries, with pretend to detect wakened points for each country. The methodology of the research consists of primary and secondary data. We first reviewed the materials on what other authors have written about the field. We processed the data through the Stata program, in particular we used linear regression and correlation &amp; covariance. Mainly, the results of this research will provide socioeconomic information and data in Albania, Kosovo, Serbia, North Macedonia, Montenegro, Bosnia and Herzegovina, Spain and Slovenia. Analyzing the indicators: educational, environmental, climatic, health, labor &amp; protection, economic increase and poverties which explain the social development in the Albania, Kosovo, Serbia, North Macedonia, Montenegro, Bosnia and Herzegovina and comparison with two European countries (Spain and Slovenia) during for the period 2009-2019. In conclusion, we can say that the above-mentioned countries should work harder for the development of socio-economy in their countries.</p> Gentiana Gega Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5047 Wed, 30 Mar 2022 00:00:00 +0200 THE SOCIAL STATE IN THE 21ST CENTURY - MYTH OR REALITY https://ikm.mk/ojs/index.php/kij/article/view/5048 <p>The challenges to the socio-political and socio-economic development of Bulgaria since the end of the last century and continuing in the first two decades of the 21st century, permanently provoke more than one or two trials before it. Going through the vicissitudes of the transition from a planned-centralized to a market economy and a democratic model of government and its acceptance as a member of the Euro-Atlantic structures, it strengthened the neoliberal model of government for our country. And the further we move away from the beginning of the transition after 1989, the more Bulgarian society moves away from its values, people's psychology, economic stability. Expectations to build a better model for development with a sustainable business environment, economic growth, higher incomes, employment, social justice, modern health care, quality training and education, adequate to innovative thinking and modern technologies, increasingly diverge from reality. The result is the depopulation of many villages, closed and destroyed schools, the health system as opposed to one of the original constitutional freedoms - free health care for every citizen of the country, frequent global economic crises, accompanied by inflation, critical infrastructure, demographic collapse, aging population, unemployment, severe social injustice. Against the background of proclaiming our choice of European and democratic values, our country ranks in the ranking of the poorest and highest mortality among the member states of the European Union. Especially in the last two years marked by the COVID pandemic. And all this accompanied by political instability after 12 years of one-party rule, corrupt practices that have spread to the "high" levels of government and the established oligarchic and "mafia" model. Indicative in this respect are the three electoral votes held for the previous year in search of a model for change, restoration of statehood, legality, welfare state. Frequent discussions in this direction are increasingly looking for answers to the questions of why we came here and where the way out is, how to direct public resources to ensure cherished social justice. This provokes the purpose of our scientific research in this publication in the search for an answer to whether the welfare state is a myth or a reality in the 21st century, whether it is possible to achieve social justice and what social policies should be pursued in the interest of social security.</p> Sevdalina Dimitrova Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5048 Wed, 30 Mar 2022 00:00:00 +0200 TQM AND MARKETING: TWO-PRONG CONTRIBUTION TOWARDS CUSTOMER SATISFACTION https://ikm.mk/ojs/index.php/kij/article/view/5049 <p>In today’s constantly changing competitive business environment, customer has become very quality conscious. Most of the customers are no longer interested to accept something less than high quality products and services. Consequently, companies have been required to implement total quality management. Total Quality Management (TQM) is one of the leading management approaches that companies engage to improve their products and service quality. The main goal is also related to the improvement of their business performance including increased profits, increased market share, reduced costs, customer satisfaction etc. Furthermore, consumer perception of quality not only arise from an assessment of the core quality attributes of the product including performance, reliability, durability, but is also affected by the marketing mix adopted by the company selling the product. By linking TQM and marketing it is possible to provide TQM market orientation instead of operational. The consumer focus in TQM comes from marketing and thus avoids the failure of quality improvement efforts in the abyss of excessive internal focus.</p> Marina Kantardjieva, Goran Golubovski, Irena Ashtalkoska Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5049 Wed, 30 Mar 2022 00:00:00 +0200 MANAGEMENT OF PROCESS AND PRODUCT INNOVATION https://ikm.mk/ojs/index.php/kij/article/view/5126 <p>The promotion of innovation occupies one of the central places in almost every review of the priorities of modern business management. However, managing innovation processes in a company is not a simple activity, even when incremental product and process improvements are taken into account, not to mention innovations that could bring the company a lasting competitive advantage in the market over time. Although the innovation process may at first glance seem like a spontaneous activity with no expressed need for management, there are many contexts within which they take place, and in which effective innovation management is of utmost importance for the quality of business performance. First of all, there are numerous uncertainties and risks as inevitable companions of all innovation processes. Also, there is the complexity and potential unusability of innovation solutions. Precisely due to the influence of these factors on innovation activities in companies, the number of companies that have managed to create continuous innovation superiority over others is not large.<br>The management of innovation processes and innovations starts from the long-term business goals of the company. The goals are based on a strategic analysis of the environment, primarily market and technical environmen, so that the resulting value is an adequate response to the requirements of the environment. Based on the strategy, a plan is defined for the development and mobilization of resources and capabilities required for the implementation of the innovation process aimed at achieving the desired goals. Assessment of resources and capabilities refers to the necessary resources and competencies, time and budget necessary to achieve the goals.<br>Innovation is a highly uncertain activity. Some innovations have some uncertainty about the applicability of new solutions. For others, uncertainties related to consumer reactions to new products and services come to the fore. In most cases, there are uncertainties generated by the size of the resources required or the time required to valorize the innovation commercially.<br>The innovation process is multifactorial in nature. It implies a high degree of integration of activities within the company, and very often between different companies. In modern conditions, the innovation process is supported by increasingly powerful information and communication technologies. The functions in the company that are basic for the innovation process and innovation management are: production, marketing, research and development. Innovation is successful if its use enables the company to constantly grow. Innovation management in the company includes planning, organizing, coordinating and controlling innovation processes and innovations.</p> Srdjan Milićević Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5126 Wed, 30 Mar 2022 00:00:00 +0200 TYPES OF SKILLS IN THE STRUCTURE OF THE SERVQUAL METHODOLOGY https://ikm.mk/ojs/index.php/kij/article/view/5050 <p>Finding a balance between soft and hard skills of employees is one of the most important issues facing the management of any organization, because it is related to the quality of the production process. As soft and hard skills are transformed into criteria for assessing product quality, they would find application in its assessment methods. Hard skills, also called "technical" skills, are material: knowledge and experience. They are acquired through education. They are related to work and profession. Soft skills are the way people work. These include personal qualities, interpersonal skills, communication motivation, adaptability, creativity, time management, problem solving and conflict. The transformation of skills into quality criteria is carried out by finding new characteristics and improving the old characteristics of the product and service and production processes. The SERVQUAL methodology is based on the Grönroos Concept of the nature of the service consisting of two qualities: technical quality (key benefit to the user or what users receive or the technical result of the process) and functional quality (process quality or how users receive the technical result). , called by Grönroos “expression of service performance”). The Reliability criterion represents the provision of the service at the right time and presents soft skills to the staff. The criterion Responsiveness, timeliness and efficiency of the staff in carrying out medical activities. This criterion refers to soft skills because it is a functional quality, but in a sense it can be interpreted as a hard skill when the delay in medical activity is due to ignorance and incompetence, often fatal. Therefore, the criterion of reliability is mixed - it contains soft and hard skills. The confidence / security criterion for the activity to be safe. It is such when there is knowledge and experience on a given medical problem. The criterion is technically related to solid skills. Criteria Compassion individual approach to each patient. It is possible in the presence of knowledge and experience - hard skills. On the other hand, the orientation of the staff towards the users / patients is related to knowledge as a result of empathy, therefore the criterion has an aspect of soft skills. The SERVQUAL methodology contains criteria that are heterogeneous in terms of sub-criteria in the context of soft and hard skills. Criteria with purely technical / solid skills are materiality and security. Criteria with pure soft skills and reliability. Mixed criteria are responsiveness and compassion.</p> Darina Mineva Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5050 Wed, 30 Mar 2022 00:00:00 +0200 THE INFLUENCE OF E-BUSINESS MODELS ON THE DEVELOPMENT OF INNOVATIVE MODELS https://ikm.mk/ojs/index.php/kij/article/view/5144 <p>It can be said to a large extent that e-business has a great influence on the development of business and<br>innovative models, which are often completely based on the Internet and are mainly presented as a business<br>platform. Current business models primarily focus on the customer, then customers are actively involved in product<br>development and content creation. So today, users can design shoes to their liking or their own note of perfume over<br>the Internet. Client networking has led to the emergence of crowdsourcing, which mainly allows a large number of<br>end users to participate, for example, in designing a new car model, composing music or arranging a local park.<br>Changes are also happening in the banking sector. It is becoming more and more common for large<br>telecommunications companies to buy banks and then create innovative mobile banking services. In a few years, it<br>can be said that mobile phones will completely take over the function of wallets. They will store personal documents<br>where you can use them to pay with payment cards, then electronic cash or checks, and they will contain savings<br>banks, etc. Although numerous factors have contributed to the development of the modern economy, it is believed<br>that the impact of information and communication technologies is greater than the impact of the global economic<br>crisis, as well as changes in legislation and movements in the oil and currency markets and political events. A key<br>moment in the development of the digital economy occurred in the early 1990s after the commercialization of the<br>Internet. Then, new business opportunities appear, such as e-commerce in the global market, networking and<br>integration with business partners, new business models based on economies of scale, etc. E-business models mainly<br>involve integration, as well as creating communities at the level of different industries, as well as connecting<br>complex business processes. It is necessary to achieve a high degree of interoperability between companies.<br>Furthermore, there is an increase in the number of companies that do business over the Internet. The key features of<br>e-business today are: ubiquity, global reach, universal standards, information richness, interactivity, and<br>personalization. The next wave of development of the digital economy followed only in 2000. The political events in<br>the world at that time and the economic crisis encouraged companies to look for innovative business ideas. The basis<br>for innovation was the new information and communication technologies. Cloud computing technologies have<br>significantly reduced business costs, mobile technologies have enabled business anywhere and anytime, and social<br>networking has provided the opportunity for quick information and collective spending. Given the conditions in the<br>business environment, in order to gain a competitive advantage, it is not enough just to implement e-business<br>services. It is necessary to develop new, innovative business models, which will make the most of the possibilities of<br>applying modern technologies in business. Modern business models focus on the characteristics, needs, preferences<br>and ultimately expectations of all stakeholders.</p> Denis Stojkanović, Zdravka Petković, Vladimir Grdinić Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5144 Wed, 30 Mar 2022 00:00:00 +0200 E-HEALTH - A NECESSARY CONDITION FOR IMPROVING THE NATIONAL HEALTH INDICATORS https://ikm.mk/ojs/index.php/kij/article/view/5051 <p>Why E-Health? It’s introduction will lead to the saving of human lives through better quality of diagnosis and the possibility of much more accurate medical statistics. E-Health is a sustainable and reliable approach to traditional medicine and the method of solving problems related to the demographic environment of the population. More and more medical professionals are using digital services to monitor patients' health, general and specific condition. The digitalization of healthcare provides access to health services of the population in remote areas of the country. This article outlines the current situation in Republic of Bulgaria, taking into account the established policies for E-Health in the European Union (EU). The COVID-19 pandemic has accelerated the reach of digital telemedicine services. In a search for sources for the article, it turned out that even leading international companies such as IBM and Accenture, software developers have created entire departments for research, analysis and design of e-medicine solutions covering the full range of digital services. In the long run, the development of E-Health will improve problem areas of health related such as information, accessibility, sustainability, integration, quality, and satisfaction with the provided medical services, improving the general health indicators of the nation.</p> Svetlana Svetlozarova Sabotinova Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5051 Wed, 30 Mar 2022 00:00:00 +0200 THE CAUSAL CONNECTION BETWEEN THE CONCEPT OF SUSTAINABLE DEVELOPMENT AND THE CLIMATE CHANGE MANAGEMENT https://ikm.mk/ojs/index.php/kij/article/view/5052 <p>Climate and development challenges are closely related. When the basic political priority is economic growth, the expansion of the need for energy and its availability to the urban population and industry are inevitable. This would mean that if developing countries imitate developed countries in their actions, then the effect on the climate would be catastrophic. At the same time, the prospects for sustainable development are likely to be hampered by the direct or indirect effects of climate change on economic growth. Reducing the resources available to take action to achieve effective diversification and flexibility to climate challenges will increase the vulnerability to future climate trends and shocks. An understanding of the complex ways in which economic development and climate variables communicate is still evolving; however, the cumulative and unstable nature of this communication presents a great challenge for policymakers. Therefore, the subject of this paper is climate change as "the biggest market decline the world has ever seen" and at the same time to point out the need for a serious approach to modeling the cost of doing nothing compared to adopting an alternative strategy that will keep CO2 at the planned / desired level. For that purpose, a systematic review of previous research on the issue was performed through the methods of descriptive analysis, content analysis and statistical reports. The conclusion of the paper imposes the need to add a climate challenge to the development policy, which only intensifies the urgency to reform the financial systems, given the volume of resources that will have to be mobilized over the upcoming decades and trade that will must be done if economies want to keep emissions low. Future generations can be much better at the expense of the present. Presenting a stable climate as a global, public good, provides an important rhetorical point about the systematic nature of the challenge and the need for collective action.</p> Elena Gjuroska Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5052 Wed, 30 Mar 2022 00:00:00 +0200 LOGISTIC CENTERS IN GERMANY- THE PERFECT FRAMEWORK OF THE ACTION PLAN https://ikm.mk/ojs/index.php/kij/article/view/5053 <p>The paper focuses on logistics centers and advanced training for continuous operation. The study, led by an action plan prepared by the Federal Ministry of Transport and Digital Duties, gives a brief overview of what the perfect logistics centers would actually look like. In the research done for this action plan, first of all, the final statements and conclusions are made, and then the points of the reasons are taken. This is how the action plan of Germany was made, which sets the starting points for the maintenance of logistics centers, which is constantly changing and enriching. Germany is an export-oriented country, the most important thing is that transport is efficient and environmentally friendly, so that they would be loaded globally. That is why, as such, it was rated by the World Bank as a leading country not only in Europe but also in the world. It's pride and it's difficult for the future development of the transport economy sector, the reason is this: freight transport and logistics, as the third largest sector in this country, have managed to contribute over 200 billion euros in 2020, and employment is rising, where currently cares for over 2.7 million people. She's strength is trying to strengthen the German government, given the economic and financial crisis. The German government is trying in one way to increase exports and use the jobs and big jobs in this sector with a lot of games. Action plan is a reconstruction of the master plan, but fortunately, prepared by the election, it successfully faced the crisis, in the second half of 2021, there was visible progress. With the implementation of an action plan and its perfect framework headed by people who are constantly on duty: Dr. Volker Wissing, Federal Minister for Transport, Construction and Urban Development and Dr. Schauer, Parliamentary Secretary of State in the Union, Ministry of Transport, construction and urban development and a federal government coordinator for freight transport and logistics, would create the conditions for Germany to consolidate its position as a leading force in the transport industry and logistics, and to provide permanent jobs in this sector.</p> Emilija Bozhinovska Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5053 Wed, 30 Mar 2022 00:00:00 +0200 TRIPLE BOTTOM LINE: HISTORY, DEFINITION & OBSTACLES TO IMPLEMENTATION https://ikm.mk/ojs/index.php/kij/article/view/5054 <p>Triple Bottom Line (TBL) is a concept that emerged in the mid-1990s in the wake of the social awakening of business responsibility to the population and the planet. In other words, it is a proliferation of the topic of sustainable development which has since become ubiquitous and puts social pressure on the business community to consider and implement it. The philanthropy, sustainable development, corporate responsibility and social entrepreneurship have gradually become important topics in the field of business. In accordance with the social pressure and the new trends and movements in the field of the sustainable development, TBL requires that a business is sustainable when it balances economic, environmental and social goals, i.e. when organizational activities positively affect all areas of the TBL concept while not forgetting the profitability as an economic benefit. TBL is actually a balance between pursuing economic value, social goals and environmental protection by promoting environmental value. The multipolar identity of the TBL concept complicates its application because instead of profitability, which is an established criteria for measuring a success of a business, now we have additional two dimensions (social and environmental values) which require additional resources. In order to achieve this „triple-layered” balance, cooperation is needed among all stakeholders affected by the company’s activities, which consequently complicates its implementation because it targets a wider set of interests. Furthermore, balancing between the goals of the company and the needs of stakeholders is a kind of obstacle in its application to companies. The multipolar nature of TBL creates other obstacles and conflicts with the established economic milieu. The biggest obstacle for the implementation of TBL is the difficulty to quantify the social and environmental dimension in measurable indicators. In addition, a company that applies the TBL concept finds it difficult to focus entirely on all three dimensions of TBL and has to choose one dimension, in addition to the economic one, as a direction for its activities. Finally, the mobilization of financial resources of a start-up that aims at the implementation of TBL is problematic due to the established bias towards the measurability of non-financial results and many financiers, especially in conservative capital markets, do not see it as an investment opportunity.</p> Goran Golubovski, Marina Kantardjieva Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5054 Wed, 30 Mar 2022 00:00:00 +0200 INNOVATIVE GREEN PRACTICES IN SUPPORT OF SUSTAINABLE DEVELOPMENT OF THE BULGARIAN TOURISM PRODUCT https://ikm.mk/ojs/index.php/kij/article/view/5138 <p>The priority role of tourism in generating economic benefits for countries and job creation has focused on<br>supporting a number of strategic documents and frameworks in the scope of sustainable tourism development and in<br>particular the green economy. One of the last major initiatives is the Glasgow Declaration, adopted in November<br>2021, committed to the Decade of Climate in Tourism. On the one hand, the covid crisis has had serious negative<br>effects on the global tourism industry, and on the other, it has deepened our awareness of the inextricable link<br>between human health and ecosystem protection, in particular biodiversity, nature pollution and climate change. In<br>the process of overcoming the negative consequences, Bulgarian tourism should find new consumers, create new<br>partnerships and transform itself in readiness for new joint initiatives. The paper focuses on all initiatives in support<br>of good "green" practices in the sphere of tourism and Bulgaria's aspirations to join European measures aimed at<br>achieving the goals of the circular economy. The purposeful state policy, in support of synergy effects and symbiosis<br>between the related industries, is in the direction of development and utilization of the still unused potential of our<br>country. The pursuit of such goals would strengthen cross-sectoral cooperation and would lead to overcoming the<br>image of Bulgaria as a destination for mass tourism.<br>The diffusion of eco-innovation in tourism and supporting industries is at the heart of achieving the economic and<br>social well-being of society. The "green" idea directly corresponds to the ideas of sustainable development in<br>tourism and the circular economy. In this line of thought, the report presents trends in the tourism business and new<br>preferences for green and sustainable products; the promotion of sustainable tourism practices; shared efforts to<br>implement the Glasgow Declaration commitments.</p> Iva Bichurova Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5138 Wed, 30 Mar 2022 00:00:00 +0200 RURAL TOURISM AS AN OPPORTUNITY FOR ECONOMIC DEVELOPMENT OF THE MARIOVO REGION IN THE REPUBLIC OF NORTH MACEDONIA https://ikm.mk/ojs/index.php/kij/article/view/5129 <p>The Mariovo area is characterized by its history, ethnology, tradition and culture. It is located in the extreme southern part of the Republic of Macedonia. This area was inhabited in the period of antiquity, and was also part of Ancient Macedonia, as evidenced by numerous remains and objects from antiquity. The key tourist link for Mariovo in the near future will be the need to introduce exceptional changes in the traditional way of life and living, and the support of rural tourism by enriching the tourist supply and demand will significantly contribute to tourism development in Mariovo.</p> Vladimir Kitanov Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5129 Wed, 30 Mar 2022 00:00:00 +0200 APPROACHES TO CONTEMPORARY TOURIST ANIMATION ON THE BULGARIAN BLACK SEA COAST WITH FOCUS ON CHILDREN'S PARTICIPATION https://ikm.mk/ojs/index.php/kij/article/view/5055 <p>Tourist animation is a service offered both in Bulgaria and throughout the world. Sports and entertainment activities offered in recreational centers (the so-called "animation") are a primary condition when people select a location for their annual leave or vacation. The purpose of this paper is to make an attempt in outlining the main approaches and practices of tourist animation realized on the Bulgarian Black Sea coast, as well as children's participation in animation practices. The term "animation" in Bulgaria is often associated with cartoons. "Tourist animation" differs in essence and therefore one of the tasks set forward in this paper is to clarify the meaning and define the essence of the term "tourist animation". The other specific tasks are: To explore the activity of animators and the participation in the offered animation activities of persons of different age categories; To conduct an interview with an active member of the animation team; To Draw conclusions. The observation was carried out during the summer season (August) of the past 2021 in a hotel complex located on the Bulgarian Black Sea coast. The offered animation program includes a variety of activities for both children and adults. Specific attention was paid to the sports activities, which in the period and place of study were stretching, water gymnastics, water polo, and zumba. As a result of the study, the following conclusions were made: Tourist animation is not educational and mandatory - its purpose is to contribute to a more pleasant stay and mood for the guests by providing the opportunity to participate in new sports activities and potentially create interest and desire for further practice; It can be argued that depending on the type of hotel complex and its guests, children are the most active participants in the offered sports activities; Incorporating an educational aspect further enhances the usefulness and effectiveness of this type of activity among children; One of the advantages is the opportunity for joint events for children and parents to participate in the sports activity together; By directly observing the participation in different types of activities, parents can gain a clearer idea of their children's inclinations and focus on the development and realization of their individual talents and abilities.</p> Gergana Minkovska Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5055 Wed, 30 Mar 2022 00:00:00 +0200 INFLUENCE ON DIGITAL MARKETING IN TRAVEL AGENCIES IN NORTH MACEDONIA https://ikm.mk/ojs/index.php/kij/article/view/5056 <p>In today's world, when information technology has reached its peak, and we are witnessing rapid technological change, marketing experts certainly have one of the most difficult tasks in achieving the company's goals. Digitalization is changing the way people live, work and travel, and has opened up new opportunities for tourism businesses to compete in global markets. Increased competitiveness in the global tourism market encourages tour operators to invest more in promotion, resources, knowledge and quality in order to achieve satisfactory growth. Therefore, it is extremely important to be in touch with the latest technological trends and to have the necessary knowledge to respond effectively to the challenges of global competition. Due to the unprecedented advances in digital technologies adopted for use in marketing tourism, their use in tourism is only expected to gain momentum. E-marketing can be understood as the application of interactive online computer systems and the principles of Internet marketing, so that sellers are electronically connected to consumers. The trends indicate the increasing use of digital marketing among tourists as well as tourism entities that primarily use it to gain competitive advantage and drive higher sales. Therefore, travel agencies have introduced digital technology at the center of their marketing activities. Through this work also analyzed the impact of Internet technology on the marketing activities of travel agencies in the Republic of Northern Macedonia. In this thesis, the theoretical part first explores the use of information and communication technologies in travel agencies and their impact on the development of digital marketing strategies. Then, various digital channels specific to travel agencies and ways to use them in marketing strategies are presented in detail. This paper highlights the important role of the increasing adoption of digital marketing tools, highlighting the growing and wide field of digital marketing tools that is thematically diverse. Tourism marketers need to make sure they understand the trends in the field of digital marketing and be able to adapt to change to stay competitive. Identifies a number of key policy considerations to foster digital technology uptake and use by tourismSMEs. The research confirmed the assumption that with each increase in e-marketing activities can be expected to increase the level of purchasing agency services. The results also showed that travel agencies with a higher level of use of e-marketing perceive a greater positive impact on business results. For this research, the following methods were used, in appropriate combinations, such as: the method of quantitative and qualitative analysis, the method of statistical data processing, the method of induction, the method of deduction, the instrument in the form of an electronic questionnaire and a semi-structured interview.</p> Sanja Krnche Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5056 Wed, 30 Mar 2022 00:00:00 +0200 TENDENCIES OF THE DEVELOPMENT OF PUBLIC SERVICES IN THE REPUBLIC OF CROATIA https://ikm.mk/ojs/index.php/kij/article/view/5057 <p>In this paper, the author analyses the tendencies of the development of public services in the Republic of Croatia. The aim of the paper is to illustrate key reform efforts in the area of public services by following the processes of liberalisation, deregulation, privatisation, commercialisation and remunicipalization of public services. The first part of the paper outlines key tendencies in the development of public services through terminological determinations. The central part addresses the notion of public service in Croatian legislation with regard to historical overview of the development of legislative framework of public services along with the analysis of public institutions as fundamental organisational form of public service practice. Furthermore, the paper emphasizes main principles in public service practice, the principle of independence, principle of legitimacy, principle of continuity, principle of obligation of providing customer service, principle of equality of service users, principle of transparency and principle of non-mercantilism. The author highlights specific features of the so called economic, that is, commercial public services. As opposed to economic public services, there are the so called non-economic or non-commercial public services, such as for example education, healthcare, culture and similar. The modalities of participation of private sector in public service with final considerations are presented in the final part of the paper. Primary contribution to science about administration is reflected in the analysis of key tendencies in the development of public services, analysis of public institutions as fundamental organisational forms of public service practice and in forming final contributions with suggestions for improvement of functioning of public services in Croatia.</p> Jelena Dujmović Bocka Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5057 Wed, 30 Mar 2022 00:00:00 +0200 GUARANTEES FOR THE INDEPENDENCE OF THE PUBLIC SERVICE MEDIA IN BULGARIA WITHIN THE REGULATION https://ikm.mk/ojs/index.php/kij/article/view/5131 <p>This article examines the prerequisites and guarantees for the independence of public service media<br>provided through the existing regulatory system. The public character of the media and its independence are a direct<br>function of its managerial independence and financial security, and both are to be provided by the regulatory system.<br>That is why the subject of the analysis presented by us is the existing model of public media management, as set out<br>in the Law on Radio and Television in Bulgaria. For the media independence, the clearly defined mission, the<br>financial security and the right of the governing body to make their own decisions, without being coerced by any<br>political situation, are of priority importance. The focus of the analysis will be on the regulatory system, the<br>structure of the regulatory body and the dynamics of its relations with the management of the public media. We<br>should analyze in detail the existing functions of the Council for Electronic Media, the election of the Director<br>General of Bulgarian National Radio / Bulgarian National Television, as well as the election and approval of the<br>Management Boards of these two media. For the purposes of the research the method of comparative analysis is<br>used, considering the legal framework of the regulation of the public media in Bulgaria in parallel with the<br>regulatory frameworks of two other countries of the European Union - Austria and Germany. Conclusions and<br>recommendations for possible future changes in the Law on Radio and Television in Bulgaria have been presented</p> Alexander Velev Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5131 Wed, 30 Mar 2022 00:00:00 +0200 MINORS SEX TRAFFICKING https://ikm.mk/ojs/index.php/kij/article/view/5058 <p>In the paper we indicate worldwide issue minors sex trafficking, discuss risk factors that make some individuals more susceptible to this issue and ways how to prevent it. The multitude of programs and platforms now being employed worldwide to combat sex trafficking of minors appear to be addressing the symptoms of the issue rather than the underlying causes. The purpose of this paper is to increase attention to minors sex trafficking and further to bring positive change in resolving this issue. The method of content analyses is applied in the paper to provide information about sex trafficking of minors issue. Thus obtained information have served as the basis for forteen summarized recommendations which are offered in this paper. Beside that, in this paper we offer three general recommendations which may positively prevent this issue in the future: greater awareness about minors sex trafficking issue, more funding support prevention, detection and control measures, as well as critical legal reform</p> Ivana Luknar, Ilija Životić Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5058 Wed, 30 Mar 2022 00:00:00 +0200 THE MACEDONIAN-THESSALONIKI FRONT 1916-1918 https://ikm.mk/ojs/index.php/kij/article/view/5059 <p>Macedonian front known as the Thessaloniki front is not researched enough compared to the other fronts in the FWW. The front line in 1915 was stretching from Ohrid, Galicica, Prespa Lake, the tops of the Baba Mountain, Nidze (Kajmakcalan), and Belasica, along the river Mesta to river Struma coast to the Aegean Sea for three years. From the south side were the armies of the Ananta (English, French, Serbian, Russian, Greek, soldiers from the colonies), and from the north, the Germans, Austrian-Hungarian, and Bulgarian forces. That was a conflict between millions of soldiers from several different armies. The battles lead on the highest mountain top, the weather conditions, and the victims make this front line very specific and hard. The Macedonian population who was in the middle of the front suffered a lot. They were used as workforces and were exposed to different requisitions for supporting both sides of the front and at the same time, they were mobilized and recruited by them. The harsh bombing caused great material damage and a lot of civilians died.</p> Oliver Cackov, Verica Josimovska Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5059 Wed, 30 Mar 2022 00:00:00 +0200 IPSAS IMPLEMENTATION PROCESS IN NATO - HISTORICAL CONTEXT, CHALLENGES, ASSESSMENT AND DEVELOPMENT DURING THE LAST TWO DECADES https://ikm.mk/ojs/index.php/kij/article/view/5060 <p>Ten years of historical experience in using the NATO Automated Financial System (NAFS), together with the transition to the implementation of the Financial Service (FinS) system in order to establishment International Public Sector Accounting Standards (IPSAS) in NATO, is a useful basis for studying financial accounting practices of such a large and specific international organization.<br>Relevant lessons can provide good guidelines for approaching the implementation of similar solutions for the creation, processing and maintenance of financial and accounting information in other large (including transnational and transcontinental) organizations operating with public resources.<br>A brief historical overview of IPSAS implementation in NATO is provided in this paper. This is accompanied by a critical point of view at some of the difficulties and challenges that characterized this process, as well as an overall assessment of the compliance of NATO bodies' financial statements and accounting policies as reporting entities with adapted (for Alliance purposes) IPSAS.</p> Desislava Yosifova Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5060 Wed, 30 Mar 2022 00:00:00 +0200 ANALYSIS OF THE ELECTORAL SYSTEM FOR PRESIDENTIAL ELECTIONS IN THE REPUBLIC OF NORTH MACEDONIA: ADVANTAGES AND DISADVANTAGES https://ikm.mk/ojs/index.php/kij/article/view/5061 <p>The Constitution of North Macedonia (1991) determined the system of parliamentary democracy where the system of government is based on the division and balance between the three powers, the legislative, the executive, and the juridical. The three branches of power are separate, distinct, and independent of each other. Executive power is in the hands of the President and the Government.<br>The President is considered "neutral power" that is not involved in the political game, but stands above the parties and does not perform any active function in the realization and determination of political direction. From the protocol point of view, it is considered the highest state body, which is not subject to orders or control by other bodies; however, it is obliged to respect and protect the Constitution and laws. Its main role is the exercise of the unity of the people which is achieved through good decisions for the benefit of the citizen, neutrality towards political parties and ensuring the normal functioning of the constitutional system.<br>The legitimacy of the President is gained directly from the free vote of the citizens of the Republic of North Macedonia; however, his role is significantly smaller compared to countries with a presidential or semi-presidential system where the election of the President is done directly by the citizens.<br>This paper analyzes the current electoral system for presidential elections in North Macedonia. The two-round majority system favors the election of the president by the dominant community, avoiding the exercise of the function by other non-Macedonian ethnicities.<br>The research is divided into two planes: theoretical and practical. Descriptive, historical, comparative methods, as well as analysis of positive national legislation, are used for the needs of the paper. Primary data are taken from surveys conducted with some random citizens, which show attitudes and preferences regarding the presidential election.<br>The study highlights the advantages and disadvantages of the current electoral system for the election of the President and raises some questions about the possible reforms to enable approximation to European standards.<br>The study concludes with conclusions and suggestions that would contribute to the advancement of democracy in the country.</p> Lindita Neziri Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5061 Wed, 30 Mar 2022 00:00:00 +0200 THE WORLD IN ONE VOICE IN THE BATTLE AGAINST COVID 19 https://ikm.mk/ojs/index.php/kij/article/view/5062 <p>COVID-19 is a disease caused by SARS-KOV-2, a coronavirus that appeared in December 2019. SOVID-19 can be the most serious and deadly deaths in the world, as well as health problems for some who have survived the disease.<br>The coronavirus can be spread from person to person. Laboratory test series. Prevention includes physical distance, wearing masks, hand hygiene, and holding on to others if they feel unwell.<br>By now, researchers know that the coronavirus is spread through droplets and particles of the virus that are released into the air when an infected person breathes, talks, laughs, sings, coughs or sneezes. Larger droplets can fall to the ground in seconds, but all infectious particles can be retained in the air and dropped indoors, especially where crowds are crowded and poorly ventilated. This is why wearing masks, hand hygiene and physical distance are essential to protecting SOVID-19.<br>The first case of SOVID-19 was reported on December 1, 2019, the reason was then the new coronavirus later SARS-KOV-2. SARS-KOV-2 may be derived from an animal and may be mutated so that it can cause disease in humans. In the past, several epidemics of infectious diseases have been transmitted to viruses derived from birds, bats, and other animals that have mutated to become dangerous to humans. Research is ongoing, and more studies can reveal how and why the coronavirus evolved to cause a pandemic.<br>Symptoms appear in humans within two to 14 days after exposure to the virus. A person infected with the coronavirus is contagious for two to two days before they appear, and they remain contagious for another 10 to 20 days, depending on the health system and the severity of the disease.<br>The world is dealing with the Corona virus differently. This is mostly due to government measures aimed at curbing the spread of the virus. Among them at the height of the virus was freedom of movement and quarantine. Such measures proved to be the only way out until the discovery of vaccines against Covid 19.<br>The paper gives an example of how the Republic of Northern Macedonia dealt with the virus then Switzerland and France.<br>The debate over vaccination and non-vaccination, which leads to a division of the population in terms of access to basic human rights, is highly expressed.</p> Emilija Icoska Copyright (c) 2022 https://ikm.mk/ojs/index.php/kij/article/view/5062 Wed, 30 Mar 2022 00:00:00 +0200