RFOS - Repository of Faculty of Organizational Sciences Univ. of Belgrade
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Značaj finansijske analize u identifikaciji snaga i slabosti firme - studija slučaja
No full textSvrha ovog rada je da ilustruje upotrebu nekoliko racio-računovodstvenih mera za analizu učinka izabrane firme. Analiza finansijskih izveštaja pomoću računovodstvenih pokazatelja jedan je od najčešće korišćenih modela procene poslovnih performansi. Ishodi finansijske analize mogu se koristiti za pomoć vlasniku malog preduzeća u donošenju finansijskih i investicionih odluka kako bi se maksimizovalo bogatstvo vlasnika. Ove mere ukazuju na različite uslove preduzeća - likvidnost, profitabilnost, solventnost, efikasnost i produktivnost.The purpose of this paper is to illustrate the use of several ratio-accounting measures to analyze the performance of the selected firm. Financial statement analysis using accounting ratios has been one of the most commonly used models of assessing business performance. Financial analysis outcomes can be used to help the owner of a small enterprise in making financial and investment decisions to maximize the wealth of the owner. These measures indicate different conditions of the firm - liquidity, profitability, solvency, efficiency and productivity
Compliance of head-mounted personal protective equipment by using YOLOv5 object detector
No full textWorkplace safety is a scientific discipline that has been constantly evolving along with industrial development. Nowadays technological progress of tools and materials used in industry, in addition to all the positive impacts, increase the probability of injuries of the operators that use them. Consequently, there are industry standards and recommendations that specify appropriate personal protective equipment (PPE) for certain workplaces. Although every company is able to provide protective equipment for its employees, the major challenge is the compliance and control of their proper use. The aim of this study was to assess the possibility of applying artificial intelligence and deep learning techniques for automated PPE compliance, which could help in taking preventive action with the aim of reducing injuries caused due to non-use or misuse of prescribed PPEs. The obtained results showed that the YOLOv5 algorithm achieved high precision (average 0.857) for the detection of various types of head-mounted personal protective equipment. Accordingly, there is a high potential for future use of such tools in improving workplace safety and PPE compliance. Potential users of the application based on this recognition algorithm would be companies which regulations define the type of PPEs that have to be used at a certain working position
Forensic accounting education and connection to practice summary
No full textU novije vreme, u računovodstvenoj profesiji otkrivanje prevarnih radnji sve više dobija na značaju. Potreba za zaštitom kapitala na tržištima, s jedne, i zaštita ugleda računovodstvene struke, s druge strane, zahtevaju da se veća pažnja posveti jačanju kapaciteta forenzičkog računovodstva. Predmet ovog rada je diskusija o važnosti unapređivanja upravljanja rizikom od nastanka prevarnih radnji u dva pravca. Prvi je jačanje kapaciteta forenzičkog računovodstva kroz obrazovni sistem, a drugi pravac se odnosi na poboljšanje veština forenzičkih računovođa. Cilj rada je da se predstavi sveobuhvatan pogled na važnost edukacije u oblasti forenzičkog računovodstva i njegove veze s praksom.In recent times, the detection of fraud has become increasingly important in the accounting profession. The need to protect capital in the markets, on the one hand, and the protection of the reputation of the accounting profession, on the other, require more attention to be paid to strengthening the capacity of forensic accounting. The subject of this paper is a discussion of the importance of improving the risk management of fraud in two directions. The first is to strengthen the capacity of forensic accounting through the education system, and the second direction is to improve the skills of forensic accountants. The aim of this paper is to give a comprehensive view of the importance of education in the field of forensic accounting and its connection with practice
Modelling health care customer satisfaction: Evidence from Serbia
No full textLojalnost korisnika, sa satisfakcijom kao svojim glavnim preduslovom, dugo se smatraju glavnim ciljevima uslužnih biznisa. Sa porastom broja pružaoca zdravstvenih usluga, što je dovelo do porasta konkurentskih pritiska na tržištu, pitanje kako zadovoljiti i zadržati pacijente dobija sve više pažnje među istraživačima i menadžmentom zdravstvenih organizacija. Stoga, ova studija ima za cilj da ispita determinante satisfakcije pacijenata i direktan i posredovan uticaj satisfakcije na nameravano ponašanje pacijenata u kontekstu koji je do sada nedovoljno istražen, kao što je to zdravstveni sistem u zemljama u razvoju. Studija je sprovedena u kontekstu primarne zdravstvene zaštite, na prigodnom uzorku od 300 pacijenata, pomoću strukturiranog upitnika. Primenom modelovanja pomoću strukturnih jednačina (SEM) otkriven je direktan uticaj kvaliteta zdravstvenih usluga na satisfakciju pacijenata, kao i posredovan uticaj kvaliteta usluga na satisfakciju, putem percipirane vrednosti zdravstvenih usluga. Pored direktnog uticaja zadovoljstva na nameravano ponašanja pacijenata, njegov ukupni uticaj na pozitivne namere pacijenata povećava se uticajem posvećenosti pacijenata zdravstvenoj ustanovi, pri čemu se posvećenost pacijenata, kako pokazuju nalazi ove studije, povećava sa porastom poverenja pacijenata u zdravstvenu ustanovu. Teorijske i praktične implikacije, koje proizilaze iz ovog istraživanja, razmotrene su u radu i navedene su smernice za dalja istraživanja.Customer loyalty, with satisfaction of customers as its main precondition, has long been regarded as an overarching goal of service businesses. With the proliferation of health care providers, which brought about rising competitive pressures on the market, the issue of how to satisfy and keep patients has been attracting increasing attention of researchers and health care management. Therefore, this study aims to examine the antecedents of patient satisfaction and its direct and mediated impact on patients' behavioural intentions in thus far under-studied context of emerging economy's health care system. The study has been conducted in a primary health care setting, on a convenience sample of 300 patients, by means of structured questionnaire. The application of structural equation modelling (SEM) revealed direct impact of health care service quality on patient satisfaction and its mediated impact on satisfaction, via perceived value of health care services. In addition to direct influence of satisfaction on patients' behavioural intentions, its total effect on positive intentions of patients is increased by the impact of patient commitment to a health care provider, which, as evidenced by this study's findings, increases with patient's rising trust into a health care provider. Implications for theory and practice are discussed and further research directions are provided
Mobile Operator as the Aggregator in a Demand Response Model for Smart Residential Communities
No full textThis article considers new services of a mobile operator aimed at smart residential communities. The goal is to develop an infrastructure and a corresponding business model for emerging smart living services and provide benefits for all the actors and society as a whole. The article addresses the potential of the fifth generation of mobile networks (5G), as the main driver of innovations, with the focus on the context of the utility-related Internet of Things (IoT) applications. The use of 5G for utilities promises to resolve many utility-related issues such as connecting a large number of devices that require high degrees of security and reliability. As telco operators are aiming to expand their offering beyond connectivity, the focus moves to the potential cooperation between mobile operators, the energy market, and citizens. The proposed business model seeks to join all these actors into a unified business model of demand response smart grid service, where the mobile operator takes the role of the aggregator. By taking this role, mobile operators can provide households in smart residential communities with a ready demand response infrastructure
Man-In-The-Middle Attack Based on ARP Spoofing in IoT Educational Platform
No full textAlthough the development and implementation of IoT systems is a very popular area in education, there is a perception that still not enough attention is devoted to the security of IoT systems, especially in a practical manner. This is especially important for the utilization of IoT in mission-critical applications that demand a high level of security. Accordingly, in this paper, an IoT educational platform for testing security vulnerabilities of IoT systems is presented. During the professional internship, students will get familiar, in a practical way, with the ease of address resolution protocol (ARP) spoofing attack, using the proposed educational platform. Also, students will simultaneously learn defense mechanisms
Anthropometric, strength, endurance and flexibility characteristics of male elite ice climbers and sport climbers
No full textObjective: Purpose of this study was to compare elite male ice climbers and sport climbers for their anthropometry, muscular strength, endurance, and flexibility. Although there is a certain overlap between these two activities, sport climbing, which recently became an Olympic discipline, has been studied significantly more than the ice climbing. Hence, the second aim was to indirectly determine whether sport climbing training processes and nutrition can be beneficial for the ice climbing athletes. › Methods: 23 male ice climbers of the Ice Climbing World Cup 2010 in Saas Fee (Switzerland) who all reached the final round were compared to 23 elite male sport climbers, which refers to “on sight” climbing grade of VII+/6b (UIAA/French) or higher. Measurements included anthropometry, three different tests for flexibility, two for strength and two for endurance. › Results: Ice climbers have more fat in the trunk region (Fat%-T), have significantly less handgrip strength in both hands, as well as strength to mass ratio (SMR) of the dominant hand. In the test “foot raise”, ice climbers showed significantly less flexibility. › Conclusion: Results indicate that ice climbers have not only higher body fat percentage, probably as an adaption to cold environment but also lower strength and flexibility than sport climbers. With such data, we can conclude that sport climbing training protocols for development of strength, endurance and flexibility can be potentially beneficial to ice climbers
Shifting the ARWU methodology to Q1 journals: what are the consequences for lower-tier universities?
No full textDEVOPS APPROACH TO SOFTWARE SERVICES DEVELOPMENT
No full textВ этой статье представлен подход DevOps к разработке программного обеспечения. Цель этого подхода - полностью согласовать разработку программного обеспечения и ИТ-операции с ценностями и потребностями бизнеса. Как набор практик, методов и инструментов DevOps опирается на концепции непрерывной разработки программного обеспечения и сквозной автоматизации, обеспечивая при этом высокое качество. Помимо основных характеристик DevOps, мы представляем пример проекта, организованного DevOps, реализованного в рамках образовательного процесса на факультете организационных наук Белградского университета. Анализ результатов показывает, что подход DevOps обеспечил хорошее общение и взаимодействие команд, а также качественное программное решение.This paper presents the DevOps approach to software development. The goal of this approach is to fully align the software development and IT operations with business values and needs. As a set of practices, methods and tools, DevOps relies on the concepts of continuous software development and the end-to-end automation, while ensuring high quality. Besides main characteristics of DevOps, we present an example of a DevOps organized project realized within the educational process at Faculty of Organizational Sciences, University of Belgrade. Analysis of results shows that DevOps approach provided good communication and collaboration of teams, and a high-quality software solution
Predicting Dropout in Online Learning Environments
No full textOnline learning environments became popular in recent years. Due to high attrition rates, the problem of student dropouts became of immense importance for course designers, and course makers. In this paper, we utilized lasso and ridge logistic regression to create a prediction model for dropout on the Open University database. We investigated how early dropout can be predicted, and why dropouts occur. To answer the first question, we created models for eight different time frames, ranging from the beginning of the course to the mid-term. There are two results based on two definitions of dropout. Results show that at the beginning AUC of the prediction model is 0.549 and 0.661 and rises to 0.681 and 0.869 at mid-term. By analyzing logistic regression coefficients, we showed that at the beginning of the course demographic features of the student and course description features are the most important variables for dropout prediction, while later student activity gains more importance