Management in modern business conditions requires accurate and timely information about process and activity costs, product costs, and other cost objects. The emergence of activity-based costing (ABC) addresses such demands. Activity-based costing and activity-based budgeting are seen as pillars of an efficient process for implementing business str...

By Vladan Knežević, Katarina Božić

Agricultural and rural development policy constitutes a fundamental component of the economic development strategies across nations. Within the European Union, significant emphasis is placed on the advancement of agriculture and rural areas, recognizing their critical role in fostering economic resilience, ensuring food security, and promoting envi...

By Jadranka Đurović Todorović, Marina Đorđević, Ivana Filipović, Milica Ristić Cakić

Advancing the marketization of data factors constitutes a critical pathway for cultivating new quality productivity. Leveraging matched city- and listed firm-level data from China (2012–2022) and employing the establishment of data trading platforms as a quasi-natural experiment, this study systematically examines the impact of data factor ma...

By Li Yao, Peiyu Zhang, Vesna Petrović

Collective management of copyright and related rights, with collective management organizations that act as an intermediary between authors and other holders of copyright and related rights, on the one hand, and users of protected subject matter, on the other hand, is currently recognized in legal literature and legal practice as the most optimal m...

By Đorđe Marilović, Svjetlana Ivanović

The focus of this paper is to analyze the use of ensemble-based optimization for improvement of social media ad campaigns. The procedure of using more than one machine learning model yield very high possibilities in predictive accuracy, accuracy in targeting and most importantly in the issue of budgeting. Random Forest, Gradient Boosting & Stac...

By Safiye Turgay, Mustafa Kavacık, Yunus Emre Torkul, Muhammed Sercan Şahin, Rabia Ayşe Güzel

The digital economy is a term originally used to denote a new type of economic movement that emerged under the influence of the fourth industrial revolution. The unexpected expansion of modern technology, or rather the use of modern technology, has led to the fact that most of the economy takes place within the digital economy, and therefore the di...

By Jelena Damjanović

Benford's law is a key tool for detecting irregularities and potential manipulations in numerical data sets. This law describes the probability of the appearance of the first digits in large sets of numerical values, which allows for the identification of anomalies and verification of authenticity in them. The subject of this paper is the applicati...

By Vesna Rajić, Jelena Stanojević

Benford's law, known as the law of the first digit, is used as a basic method to identify possible manipulation, or errors dеtection, in a large data set. Namely, according to that law, the first digits of the corresponding data set appear with a frequency determined according to the decreasing logarithmic law, which is contrary to the intuition ab...

By Jelena Stanojević, Vesna Rajić

The speed at which information is shared in the digital age is astounding. In a relatively short period, we've gone from lugging around numerous heavy textbooks to having all the information we need at our fingertips through a simple tap on a screen. Today, information is readily available to anyone and is easier than ever to find and sift through....

By Elena Georgiana Zamfiroiu, Radu Mircea Georgescu

The succession of crises that have shaken the world in recent years - from the global pandemic and extreme weather conditions to armed conflicts and mass migrations - testifies that there is no going back to pre-pandemic conditions and "business as usual." A new economic reality has been created that shapes consumption and business outcomes. Econom...

By Biljana Jovanović Gavrilović, Mirjana Gligorić Matić, Velibor Jovanović Gavrilović