Onlajn bankarstvo u Srbiji - analiza korisničkih preferencija i potrebe za tradicionalnim bankarskim uslugama

Environmental Accounting and Management Information Systems are gaining popularity among academics and practitioners. This research investigates the implementation of Environmental Accounting in the context of its performance in Management Information System. A survey analysis was carried out among directors and heads of accounting employees of hotel companies operating in Serbia, which served as a basis for the discussion about integrating „green“ information and providing guidelines for effective implementation. According to the findings, there is a statistically significant difference in respondents' attitudes toward the argument that environmental information should be released outside of the annual report of different groups according to the respondents’ level of education.

The emergence of online social networks worldwide has fostered a virtual space for people to interact and communicate. Individuals could share their experiences, knowledge, and opinions because online social networking provides features. They might affect people's behavior in terms of communication and purchasing. This study aimed to identify the impact of social networks on the decision-making process of purchasing Arab consumers. Individuals such as women and men in some Arab countries answered online questionnaires. The study selected a random sample containing (261) which (215) were valid for analysis. The results of this study, the analysis of variance showed that there were no differences between respondents' answers to the advantages of advertising on the Internet by relying on personal factors (age, gender, level of education, and marital status), which means that this result is not consistent with the second and third hypothesis. It is clear from the analysis of variance that there were no statistically significant differences in respondents' responses to the obstacles of advertising on the Internet based on different personal factors such as age, gender, level of education, and social status. These findings promote policymakers and relevant authorities to take actions for encouraging and developing web-advertising in Arab regions. Keywords: web-advertising, consumer behavior, Arab countries

To evaluate the effectiveness of health education on knowledge, attitude and practice (KAP) relating to malaria control among overseas enterprise employees. In September 2019, on-site malaria control health education was conducted among all Chinese employees of a China-funded mining enterprise in the Democratic Republic of Congo. The KAP questionnaire for malaria control was generated on the Questionstar website, and the participants were subjected to two questionnaire surveys prior to and 14 months after health education. After the questionnaires were recovered, all valid questionnaires were divided into 4 groups, including the baseline group (the questionnaires filled out by respondents who received health education and participated in two questionnaire surveys before health education), the loss-to-follow-up group (the questionnaires filled out by respondents who received health education but only participated in the questionnaire survey after health education), the retest group (the questionnaires filled out by respondents who received health education and participated in two questionnaire surveys after health education) and the new group (questionnaires filled out by respondents who did not receive health education and only participated in the questionnaire survey after health education) according to subjects' receiving health education and participation in two questionnaire surveys. The correct rate of malaria control knowledge, the proportion to good attitudes towards malaria control and the proportion of good practices towards malaria control were compared between the baseline group and the loss-to-follow-up group, between the baseline group and the retest group, and between the retest group and the new group. A total of 110 and 142 valid questionnaires were recovered during the two surveys, and the recovery rates were 90.9% and 70.3%, respectively. There were 77, 77, 33, and 65 valid questionnaires recovered from the baseline group, the loss-to-follow-up group, the retest group, and the new group, respectively. There were no significant differences in respondents' gender, age and educational levels between the baseline group and the loss-to-follow-up group (all P values > 0.05), and there were no significant differences between the two groups in terms of the mean score of malaria control knowledge (Z = 2.011, P > 0.05), the mean score of attitudes towards malaria control (t = -0.787, P > 0.05) and the mean score of practices towards malaria control (t = -0.787, P > 0.05). There were significant differences between the retest group and the baseline group in terms of the mean score of malaria control knowledge (10.83 vs. 9.79; Z = -4.017, P < 0.05), the mean score of attitudes towards malaria control (29.48 vs. 28.61; Z = -1.981, P < 0.05) and the mean score of practices towards malaria control (6.43 vs. 5.91; Z = -2.499, P < 0.05). There were no significant differences between the retest group and the new group in terms of gender, age or education levels (all P values > 0.05), and a higher mean score of malaria control knowledge was found in the retest group than in the new group (10.83 vs. 9.81; Z = -2.962, P < 0.05), while no significant differences were seen in the mean score of attitudes towards malaria control (29.48 vs. 30.17; Z = -1.158, P > 0.05) and the mean score of practices towards malaria control (6.43 vs. 6.37; Z = -0.048, P > 0.05) between the two groups. Malaria control health education may significantly improve the understanding of malaria control knowledge, positive attitudes towards malaria control and the compliance of practices towards malaria control among overseas enterprise employees.

BACKGROUND: Research has long shown that there is a need for better tourism education. Previous research has mainly focused on management’s perceptions of the need for future competencies in tourism, while employees’ perceptions in general have not been properly investigated. OBJECTIVE: This paper identifies tourism employees’ perceptions of the competencies needed in the tourism industry in the future. METHODS: Based on a survey questionnaire, we analysed the attitudes of 226 tourism employees regarding the competencies they estimate they will need in the future. RESULTS: According to the employees, the most important competencies are a high level of hospitality, the ability to work with people, cooperation with stakeholders and emotional intelligence. In contrast, digital literacy is rated as less important, indicating that employees expect tourism to continue to be primarily a ‘human contact’ industry. We found statistically significant differences in respondents’ assessments in relation to their education, hierarchical position, age and area of work in tourism, but not in relation to their gender. CONCLUSIONS: The findings have practical value for tourism curriculum and training developers at all levels of education, and also provide important details with regard to the need for future research.

This study aims to examine the variation in journalists’ perceptions with respect to the influences on reporting from the conflict zones across different provinces. The present study aims to bring new insights on power of various influences as proposed by previous studies and theories and examine the perceptions of the journalists across conflict zones in Pakistan. The results showed that individual level influences are important for conflict reporting. It is evident that personnel background, professional background, educational level, training, experience, gender and religious sect of the journalist influences the journalist work in the conflict zone. Hence, we observe significant differences in respondents’ perception about various items of individual level of influences. The results show that religion influenced journalists’ work to a great extent as the militants use the religious card emotionally. The participants expressed that if the journalists try to cover a story that goes against them, the blame is put on the concerned journalists as to be antireligion and anti-Islam because the militants consider themselves to be the true upholders of the religion. Hence, the respondents termed this scenario as confusing working environment for journalists who feel themselves insecure in such circumstances that, of course, affected their professional duties. Some of the conflict reporters viewed that though religious ideology has tremendous impact on conflict reporting, however it can be minimized by establishing the fact that journalists are not taking side of any party involved in conflict.

Purpose The main purpose of this study was to validate the Dimensions of Learning Organization Questionnaire (DLOQ) in a Vietnamese context. Using the DLOQ as a research tool, this study also investigated the impact of demographic features on participants’ perceptions of learning organizations (LOs). Design/methodology/approach Data were collected from 748 valid responses to a version of the DLOQ translated into Vietnamese. Cronbach’s alpha and confirmatory factor analysis were used to test the reliable internal consistency and validity of the DLOQ in a Vietnamese context. Then, one-way ANOVA analyses and independent sample t-tests were used to assess the differences produced by the characteristics of respondents and their enterprises. Findings The results of this study show that three versions of the DLOQ are applicable to a Vietnamese context. The findings of this study also suggest that several demographic features produced significant differences in respondents’ perceptions of organizational learning. Research limitations/implications There are several limitations of this study. First, this study used self-reporting, and individual perspectives of questions can bring about perception bias. Also, the length of the original version of the DLOQ (i.e. 43 questions) might impact the results, because of participants’ lack of patience and focus. In addition, various levels of organizational learning may cause some confusion, leading to misinterpretation. Finally, the overrepresentation of large state-owned enterprises in the service industry in the sample may have caused bias when interpreting the results. Future research should be conducted to further validate and extend the findings of this study for small- and medium-sized enterprises, which account for 98% of businesses in Vietnam. It is strongly suggested that scholars use the validated Vietnamese DLOQ to measure the impacts of learning culture on learning-related results in Vietnam, such as individual/team/organizational performance, staff satisfaction and so on. Finally, future research should consider making appropriate study designs to collect and analyze data from various resources and not be limited to self-reported questionnaires. This would minimize common method bias. Practical implications Application of the DLOQ provides valuable insights and understanding for use in designing and evaluating efforts to learn at all levels in Vietnamese enterprises. Social implications Regarding designing, adjusting and implementing strategies to boost the learning capacity of an organization, the findings of this study also imply that business leaders and practitioners in Vietnamese enterprises can build strategies for enhancing LO culture without biases stemming from gender or management level. However, education level and work experience should be considered critical features that could impact the effectiveness of such strategies. Also, understanding and applying the DLOQ when building LOs will promote Vietnamese businesses’ competitiveness and international integration. Originality/value Using statistical results, this study confirmed that a rigorously translated Vietnamese version of the DLOQ produced reliable measurement scores with a construct validity sufficient to measure LOs in a Vietnamese context.

Improving effectiveness of communication with customers is one of the key elements for strengthening organizational competitiveness. One of the basic channels of communication with customers is digital communication via website. Millennials are considered as the second largest generational group after the baby boomers. Due to their size and consumerism mentality this generation is attractive target for many industries, especially for creative industry and digital products. The purpose of this paper is analysis of Millennial perception of various website characteristics: General perception of website, Perception of aesthetic appeal, Perception of navigation convenience, and Perception of content. Research was conducted on a sample of 234 respondents from Southern California. Statistically significant differences in respondents’ perception of website characteristics according to age, gender, and education level were determined. Research findings contribute to the digital marketing and customer behavior literature, as do findings related to differences between various Millennial sub groups. Better understanding of the Millennial perception of website characteristics should benefit businesses globally.

Healthcare for the aging population has become a crucial issue in South Korea to maintain the elderly's quality of life, and physical activity is of primary importance for older adults. This study evaluated the exercise characteristics and satisfaction of the elderly who participated in physical activity programs provided by senior welfare centers in South Korea. We surveyed 266 participants to learn the characteristics of the elderly's exercise participation and their satisfaction with instructors, exercise programs, and facilities provided by senior welfare centers. A total of 263 copies were analyzed using the SPSS 23.0 statistical software. The top three physical activity programs that the elderly participated in senior welfare centers were dancing (25.3%), gymnastics (24.8%), and table tennis/badminton (13.2%). There were significant differences in respondents' satisfaction according to sex, education level, spouse, family type, and monthly income per household (p < 0.05). The elderly were satisfied with programs (4.183 ± 0.483), facilities (3.881 ± 0.483), and instructors (3.604 ± 0.483) in order. Also, this study shows that user satisfaction differs depending on the demographic characteristics (gender, education, marital status, family type, economic status) and the characteristics of the exercise participation of the elderly (exercise duration, participation period). In conclusion, we presented the elderly's satisfaction with physical activity programs in senior welfare centers, suggesting that the elderly need physical activity programs according to their demographic and exercise characteristics.

Frontline service is one of the most essential factors to determine good public governance in any of its offices. An effective and efficient frontline service requires proficient and knowledgeable staff to be assigned as frontlines. For the reason that they face the clients to assist them according to their needs, frontline jobs really an important factor in the delivery of services. As mentioned, frontline services are assigned to address the clients’ needs first hand. They are required to solve clients concern with their utmost skills in services delivery. Frontline also serves as the face of an agency or office. Department of Agrarian Reform (DAR) as one of government entity is created under the Executive Branch of the Philippine Government. It is the lead government agency that upholds and implements comprehensive and genuine agrarian reform which actualizes equitable land distribution, ownership, agricultural productivity, and tenurial security for, of, and with the tillers of the land towards the improvement of their quality of life through the implementation of the Comprehensive Agrarian Reform Program (CARP) through Land Tenure Improvement (LTI), Agrarian Justice and Coordinated delivery of essential Support Services to client beneficiaries (dar.gov.ph). Among the abovementioned programs, these all require a good and impressive frontline service. This study is focused on the assessment of the frontline services of the Department of Agrarian Reform Office – Laguna (DARPO-Laguna). There were three main categories or divisions that have been assessed: 1. Legal Services Division, 2. Land Tenure Services Program (LTSP) Division, and 3. General Frontline Services of DARPO-Laguna. Using the self-constructed questionnaire formulated from the DAR Employee Handbook and Service Performance Model (ServPerf Model), the researcher was able to gather data. These data gathered were tabulated and computed using weighted mean, frequency and percentage, and F-Value and p-value computations. There were three hundred seventy-seven (377) respondents in this study randomly selected from the group of farmers, landowners, Non-Government Organizations, Employees, and Researchers. It reveals from this study that, all the division in DARPO-Laguna that has frontline services including the General Frontline Services was with a great extend when assessed by the respondents. All dimensions and aspects included in this study are acceptable, it means that, in general, DARPO-Laguna Frontline Services is doing a good practice however, still necessitates improvement. In addition, the study found out that there are significant differences in respondents’ assessment when grouped according to their types . Based on the results and findings of the study, it is generally recommended that the management of DARPO-Laguna needs to continue its good practices and may opt to further enhance delivery of services to achieve the best clients’ satisfaction.

The reduced level of tax compliance in Makassar as the capital of South Sulawesi, Indonesia in 2014 to 2016 significantly became an important basis for evaluating the accountability and transparency of tax service performance. This study aims to determine the level of compliance and determinants of tax compliance in three administrative regions of South Sulawesi that represent urban and rural areas, namely, Makassar Selatan, Maros, and Palopo City through a slippery framework. Based on two concepts of economics and public administration for implementing the sliperry slope tax framework, this study then discusses coordination and trust when implementing relationships. Using a qualitative methodology, this study processed and tested the questionnaire through ANOVA to find out the results of differences in tax compliance levels in three administrative regions of South Sulawesi. This study discusses and refutes findings in previous studies. On the one hand accountability and transparancy of tax services is important to increase taxpayer awareness. This at the same time rejects other research perspectives that explain the application of coercion and persuasion to tax policies that will increase public confidence and increase taxpayer awareness. The results also showed that there were no significant differences in respondents' perceptions about the role of power and the dimensions of trust in developing public trust. The dimensions of power and trust are identified as vital to increasing the trust and compliance of taxpayers. This study recommends the need to adopt a slippery slope framework in growing and increasing the trust of taxpayers, which is important for higher taxpayer compliance in South Sulawesi Province.

Purpose Ergonomic practices significantly enhance productivity, reduce injuries and improve worker satisfaction in construction sites. However, a key issue in the Nigerian construction industry is the limited awareness and implementation of these practices. This study addresses this issue by raising awareness and driving ergonomic improvements to advance occupational health and safety standards. Design/methodology/approach A quantitative research method was employed, using close-ended questionnaires distributed to construction professionals, including architects, builders, engineers and quantity surveyors. The data collected were analyzed through statistical tools such as percentages, frequencies and mean scores. The Kruskal–Wallis H-test was used to determine significant differences in respondents’ opinions. Findings The study found that construction professionals have limited knowledge of ergonomic practices, and the implementation of these practices within the industry is minimal, raising concerns about occupational health and safety. Practical implications This article provides a comprehensive roadmap for developing economies like Nigeria to improve the understanding of ergonomic practices among construction professionals. It also outlines how collaborative efforts among key stakeholders, including higher education institutions, government, policymakers, lawmakers, financial institutions and professional bodies, can enhance the awareness and implementation of these innovative practices. Originality/value While extensive research has been conducted on ergonomic practices in developed countries, few studies have examined their awareness and implementation in developing nations, particularly Nigeria. This study addresses this gap from the perspective of construction professionals.

Emotional exhaustion has become a ubiquitous phenomenon in the banking sector. In this paper, empirical research was conducted using a specially designed questionnaire with the aim of assessing the emotional exhaustion of employees in the banking sector in Serbia in relation to their gender, length of work in the bank and contact with clients. During 2022, responses were collected from 136 respondents. In the data processing, non-parametric tests (Mann-Whitney U-test and Kruskal-Wallis H-test) were applied. The research results showed that the feeling of emotional exhaustion is more prevalent and frequent among men, compared to women, but that these differences are not statistically significant. Also, the research results indicated statistically significant differences in respondents' answers to the statements related to the feeling of tiredness and the feeling that they work too much, depending on the length of work in banks. Statistically significant differences exist in the answers of respondents who have contact with clients at their job and those who do not.

One of the important issues of banking today is the role bank branches and online banking solutions play in serving consumers. With the help of a representative Survey of 1,000 adults in Hungary conducted in 2022, we examine how well online and mobile banking solutions can provide a suitable alternative to bank branches. Based on our results, online banking solutions cannot fully replace personal banking in Hungary due to the customers' attitudes, as we can see that their use does not significantly affect the frequency of visits to the bank branch, and their usage rate does not increase with the distance from the bank branch. We also point out that for the Hungarian population the trend of bank branch closures may entail the risk of being left out of the formal financial system mostly for the older, digitally less receptive social strata living in small settlements and in a relatively worse financial situation.

When the Bank Comes to You: Branch Network and Customer Omni-Channel Banking Behavior

MOTIVATION FOR DOMESTIC TOURISM: A CASE STUDY OF THE KINGDOM OF SAUDI ARABIA