In contemporary business conditions characterized by national and international contractual integration and acquisitions, globalization of supply and demand for transport services, the exceptionally rapid development of competition due to the emergence of new companies from countries not traditionally oriented toward international transport, and the rise of powerful software tools, cost management has been gaining increasing importance. The management structures of transport companies recognize that the key mechanism for maintaining competitive positions lies precisely in effective cost management. This paper aims to examine the perceptions of employees in transport companies in Serbia regarding cost management. The research results showed that employees recognize the importance of cost control, but a lack of transparency, training and communication between departments limits their effective implementation. Clear differences were observed between managerial and non-managerial staff, with managers consistently scoring higher, suggesting that workplace and proximity to decision-making significantly shape perceptions of cost management.

With its rapid development, artificial intelligence (AI) has become a significant factor influencing contemporary business, with important implications across various organizational domains. By mapping the literature on the impact of AI on modern business, this article seeks to identify relevant studies and classify them according to key areas of application, including business efficiency and innovation, user experience, data analysis and decision-making, as well as issues related to ethics, security, and the risks of AI adoption. The study is based on a systematic approach to reviewing existing literature, applying established scoping review methodologies to identify and select relevant studies and research. We have highlighted certain limitations and gaps in the existing body of research, which could serve as a foundation and starting point for further investigation. Finally, the article presents a set of conclusions and proposes potential directions for future research.

In an ever-evolving organizational system, strategic maneuvering of employees is necessary. The wide spectrum of employees’ perceptions necessitates managerial finesse to quell often consequential, yet undesirable employees’ attitudes and behaviors. The research paper’s prime objective was to delve into the complexities of an increasingly common issue of this kind, that is, to investigate the “perceived overqualification‒intention to leave the organization” nexus, and furthermore, to scrutinize whether job satisfaction mediates the abovementioned relationship. The research sample comprised 151 individuals, Serbian residents, all of whom were officially in the national workforce at the close of 2022 (time of questionnaire completion). The data gathered via the well-structured Google Forms online questionnaire underwent subsequent analysis through the utilization of statistical tools IBM SPSS Statistics 26 and SmartPLS 4. The conducted research empirically tested and confirmed the premise that an employee’s perception of being overqualified (exceeding the requirements of the current job position) serves as a fertile ground for the development of his/her discontentment (low levels of job satisfaction), ultimately culminating in job abandonment intentions. The paper contributes to the ongoing debate on employees’ “perceptions‒attitudes‒behavior” consequentiality, and may serve as a valuable reference point for an organization’s long-term plans and strategies.

Satisfied and motivated employees create a pleasant environment that fosters guest loyalty and enhances the competitive advantage of the hospitality industry. This study examined the relationship between human resource management practices, with a focus on employee motivation development, and the improvement of service offerings and guest satisfaction levels. Data collection for the analysis was conducted using a survey method, and the final sample included 146 questionnaires, collected between January and November 2024. The analysed models indicate that it is necessary to test differences in multiple aspects of satisfaction simultaneously (such as service quality, alignment with expectations, staff courtesy, etc.) for both employees and guests. Therefore, the study applied MANOVA, independent samples T-test, Mann-Whitney U test, and Post-hoc analysis to determine statistical differences between groups. The research results identify areas with a high level of agreement between employees and guests, meaning that the perceptions of guests and hotel employees are quite aligned when it comes to service quality, staff professionalism, and adapting to guest preferences. In the dynamic hospitality environment, there is a constant struggle for guest loyalty, so it is necessary to explore specific goals by identifying the factors that contribute most to guest satisfaction, propose measures to improve employee motivation, and increase guest satisfaction.

Smart destinations are innovative areas, both urban and rural, that harness digital technologies to enhance the tourism experience. These destinations utilize information and communication technologies (ICT) to streamline services, bolster safety, and offer personalized encounters for tourists. Key features of smart destinations include robust connectivity through high-speed internet, the use of mobile applications for providing real-time information, and the implementation of eco-friendly initiatives that support sustainable tourism practices. Cities such as Barcelona, Amsterdam, and Vienna exemplify smart destinations by employing technology to manage tourist flows effectively, reduce congestion, and improve overall visitor engagement. Through these advancements, smart destinations aim to create more efficient, sustainable, and enjoyable experiences for all visitors. The research posits that 'smart tourism' is essential for the future sustainability and competitiveness of destinations. By analyzing the feedback from 389 tourists who visited this cities in April and May 2024, the study highlights the significance of sustainable transformations towards smart tourism. The findings suggest that smart tourism is not just a future concept but is actively being realized in the present. Learning from cities like Barcelona, Amsterdam, and Vienna, Serbia can position itself as a leader in innovation within the region, ultimately enhancing the quality of life for residents and providing a seamless experience for tourists.

Owing to technological advancements, social networks have become an indispensable part of everyday life. Accordingly, their application has also become present in educational settings. This paper examines the use of social networks in language teaching. The first part of the paper presents a theoretical framework that analyzes the didactic application of social networks in foreign language teaching. The second part of the paper encompasses an empirical study whose subject is the examination of the attitudes of Spanish language teachers in Serbia toward this topic, as well as the extent to which social networks are represented in teaching practice. The aim of the research is to provide an overview of the current state of social network use in language teaching, as well as teachers’ attitudes toward this topic. The results indicate numerous advantages and highlight the need for further research and professional training in this field.

To minimize negative effects on the environment, manifested through problems such as global warming, deforestation, and air pollution, different business and social entities need to make important decisions and implement certain changes in their activities. Among them, a significant contribution to the realization of the mentioned task can be expected from banks. Green banking services are just one of the solutions that can both decrease environmental risk and provide some benefits to customers. Hence, in this paper, attention is paid to those services, i.e. to the analysis of behavioral intention towards them. The model based on the theory of planned behavior (TPB) was applied, whereby, besides three main predictors, environmental consciousness was added as a moderator. For analyzing moderating effects, structural equation modeling was used. After presenting research results, certain implications have been provided.

The causes of the crisis of the common currency of the European Union can be seen as the collapse of Europe itself through the use of a common currency that unites 18 countries into a consistent and regulated system. Greece, Portugal, Spain, Italy and Ireland were on the verge of financial bankruptcy, which could have caused the collapse of the entire financial system of Europe and other global markets. The European Union has shown that it has the strength to cope with the financial crisis that has shaken it. The necessity of harmonizing monetary policy at the level of the European Union and fiscal policy at the level of each of its members has proven to be a necessary measure so that the common currency can continue to function. The paper deals with the issue of the public debt crisis of the European Union member states, the mismatch between monetary and fiscal policies.

In the modern business environment, traditional cost accounting methods are increasingly being replaced by advanced approaches that enable more precise cost management and enhance business competitiveness. This paper analyzes the application of contemporary cost accounting methods in the Republic of Srpska, including Activity-Based Costing (ABC). This paper explores the role of ABC as an essential element of information support for contemporary management, emphasizing its contribution to cost optimization, performance evaluation, and strategic planning. The research is based on a survey conducted among accountants to examine their perception of the advantages, challenges, and frequency of applying contemporary cost accounting methods. Descriptive and non-parametric statistical analysis was applied to identify the key factors influencing the selection and implementation of modern cost accounting methods. A particular focus is placed on analyzing the relationship between the degree of enterprise digitalization and the adoption of contemporary cost accounting methods, with special emphasis on the knowledge and application of ABC. The findings provide insight into the current level of adoption of these methods in the Republic of Srpska, as well as the barriers preventing their wider implementation. The study's conclusions are expected to be beneficial to accountants, managers, and decision-makers in selecting optimal methods for improving cost management in enterprises.

To respond to customers' increasingly demanding wishes, the hotel complex applies total quality management in which the concept of corporate social responsibility is at the forefront. This research aims to highlight the advantages of implementing this strategic commitment. Those benefits include the satisfaction of internal and external customers, public opinion, an increase in revenue, cost savings, and brand building. Awareness, potential for change, and motivation are necessary for applying total quality management as a hotel organization's philosophy. Hotel companies represent very sensitive components of the society in which they operate and exist; therefore, in addition to the mission, vision, and goals for which they operate, they should take great care of their impact on the environment. The increased level of responsibility for maintaining a healthy environment in which hotels operate has strengthened their social responsibility. Apart from restrictive laws and economic measures (the polluter pays) and accompanying legislation, environmental protection has led the hotel industry to conduct its business in an environmentally acceptable manner. International environmental management standards enable hotels to apply and achieve the concept of sustainable development. The business policy of hotel companies accepts comprehensive dimensions of social responsibility. Changes in the direction of adaptability, application of new technologies, and faster development are increasingly reflected in broader social interests, and managers strive to contribute to the broader interests of society. The innovativeness of the tourism industry and its ability to adapt to technological (ICT) and social changes is one of the main prerequisites for competitiveness and survival in the market. The requirements of standards, a higher level of environmental awareness, and measures against environmental polluters are why systemic environmental protection management is necessary.