This article aims to provide information on the level of application of cost and management accounting practices in the budget-funded organizations in Bosnia and Herzegovina (hereinafter B&H) and the usefulness of these practices in the performance measurement in the B&H public sector. Namely, the current budget accounting system in B&H does not provide measurement and reporting on efficiency, effectiveness, and economy of the public administration, which results in a decrease in transparency and the creation of a favourable ground for corruption. Therefore, the study was conducted among 208 budget-funded organizations by using a survey questionnaire to evaluate the current level of theoretical and practical knowledge in the field of cost and management accounting and the possibilities for their application in the budget-funded organizations in B&H to improve current budget accounting system. Research results have shown that, even though respondents are less familiar with cost and management accounting practices, they believe that the introduction of new forms of accounting (cost and management accounting) into budget accounting system in B&H would improve the quality of accounting information as a basis for decision-making of the public management. This would enable performance measurement in the B&H public sector and therefore improve transparency and accountability of the public management.
The paper presents an analysis of current obstacles in the adoption of energy efficiency measures, and presents concrete proposals for measures for the development of energy efficiency and renewable energy sources. Students from the 1st cycle of study at the Faculty of Economics, University of Tuzla participated in the research. The methodology used in the paper is based on the use of primary (survey questionnaire) and secondary (desk research) data sources. The results of the research showed that the biggest obstacles to the adoption of energy efficiency measures are the following, respectively: lack of information and promotional activities, lack of interest in environmental issues and energy consumption, underdeveloped consumer awareness of potential energy savings, and financial obstacles. Potential proposals for energy efficiency measures generally go towards the proper design of laws and regulations for energy efficiency standards, then the labeling of energy efficiency of products, and finally, the results of the study showed that financial incentive measures have a significant (positive) effect on increasing energy efficiency.The results of this paper can assist policy makers in creating economic and energy policies and strategies.
The right to privacy is one of the fundamental human rights that serves to realize a man as a social being and protect the private spheres of their life. Even though this right can be looked at in different ways, due to the modern development of information and communication technologies, it is largely related to personal data and their availability to other persons. In that sense, the right to privacy is also protected via personal data protection. The basis for such protections in Serbian law has already been implemented in the Constitution of Serbia, and by adopting a new Personal Data Protection Law, the legislator has shown their determination to intensify and expand that protection. As it relates to criminal justice protection, a separate criminal offence of unauthorized collection of personal data is prescribed in Article 146 of the Criminal Code. The authors of this scientific paper will try to expose the threat to the right to privacy and personal data, and to give a clearer picture of how criminal justice protection of these values is realized in the Serbian law by presenting the elements of the aforementioned crime.
Social robots are designed to coexist with people and learn through their interactions. We, in turn, are expected to develop ways of behaving, communicating, and organizing that support robots. Inspired by this co-evolving relationship, this talk will explore social robots as “companion artifacts”, focusing critical attention on how our concepts of self, cultural practices, social organizations, and sociotechnical infrastructures are co-constructed with existing and imagined social robots. I discuss how “Japanese culture” is repeatedly assembled in relation to social robots, what it means to “domesticate” robotic technologies, and how community-based methods can incorporate diverse sociocultural values into social robotics.
This report documents the program and the outcomes of Dagstuhl Seminar 19411 “Social Agents for Teamwork and Group Interactions”. It summarises the three talks that were held during the seminar on three different perspectives: the impact of robots in human teamwork, mechanisms to support group interactions in virtual settings, and affect analysis in human-robot group settings. It also details the considerations of six working groups covering the following topics: datasets, design, team dynamics, social cognition, scenarios
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