1,720,963 research outputs found
The Role and Importance of Insurance of Business and Supply Chain Interruptions
No full textThe subject of this paper is the issue of business continuity and risks of disruptions and the role of insurance. Special importance is given to the problem of supply chain sustainability. The critical element of success in business is maintaining continuous operations. If companies are not in a position to achieve that aim, or to finance their losses after an accident that can cause interruption, they certainly will fail. Insurance has a pivotal role in business and supply chain continuity risk management. As well as in all other cases, insurance cannot directly safeguard companies from accidents and subsequent disruptions but is the most important source of indemnification for losses when insured events materialize. Unlike developed economies, this type of insurance still does not have such importance in Serbia and other former Yugoslavian republics. We conclude that insurance, as an integral part of risk management efforts, should be combined together with other risk management techniques in order to provide business and supply chain continuity
Analysis of Possibilities for Improving Relationship Between Beer Producers and Distributors–Case of Serbia
No full textThe problem of the demand for crop insurance: The case of Serbia
Get PDFWorldwide researches of the crop insurance suggest two key problems: the lack of the insurer's interest for defining supply and on the other side, insufficient interest of farmers - potential insureds. The role of the state is necessary in promoting insurance in agriculture, as well as in financing researches that are not exclusively commercial. Having in mind numerous risks and forms of managing them, starting from the fact that risk management is the basis of economic survival of agricultural production, and the lack of previous research in this area, our research is aimed at identifying key incentive and restrictive factors that determine the demand of individual farmers for crop insurance in Serbia. Different conclusions are made on the base of 12 tested hypotheses related to the problem of promoting the demand for crop insurance. Measures of dependence that were used in this paper are Spearman's rank correlation coefficient and Pearson's contingency coefficient
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
The Neglected Focus on Managerial Aspect of Transfer Pricing Policy in Multidivisional Companies—Case of Serbia
No full textPrices applied to internal transactions between the business segments or divisions of a company in transactions between related entities within a group (transfer pricing) can have a significant impact on a company’s competitive advantage. Transfer pricing policy influences the profits of operating segments, resource allocation and the need for segment reporting. The two main approaches to transfer pricing are the tax and managerial approaches. The aim of this research was to test whether multidivisional companies operating in Serbia give more importance to the tax or the managerial aspect of transfer pricing policy. Another research aim was to determine whether segment reporting is more developed in companies in Serbia that have the legal obligation to prepare consolidated financial statements. Both research hypotheses were confirmed using the questionnaire method on a final sample of 52 large and medium-sized companies (out of 1912 large and medium-sized companies operating in Serbia). First, our findings show that tax compliance is more dominant in transfer pricing than the managerial perspective in the Serbian companies analyzed. Second, we found that mandatory consolidated financial reporting and related segment reporting can influence the managerial approach to transfer pricing in Serbian multidivisional companies and groups. Other factors (production orientation of companies, developed responsibility accounting and managers’ bonuses, for example) also encourage this approach
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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