{"id":6212,"date":"2025-12-04T13:53:41","date_gmt":"2025-12-04T13:53:41","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6212"},"modified":"2025-12-10T18:19:01","modified_gmt":"2025-12-10T18:19:01","slug":"poslovni-konsultant-broj-142-januar-2025","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-142-januar-2025\/","title":{"rendered":"POSLOVNI KONSULTANT &#8211; BROJ 142 \/ JANUAR 2025"},"content":{"rendered":"<\/p>\n\n\n\n<section class=\"issue-detail red-theme\">\n  <div class=\"issue-container\">\n\n    <!-- HEADER -->\n    <header class=\"issue-head\">\n      <h1>Business Consultant \u2013 Issue 142 \/ January 2025<\/h1>\n      <p class=\"issue-lead\">\n        Scientific and professional journal in the fields of economics, finance, accounting, taxation, management, and applied business law.\n      <\/p>\n    <\/header>\n\n    <!-- IMPRESSUM -->\n    <section class=\"issue-section\">\n      <h2>Impressum<\/h2>\n\n      <div class=\"imp-grid\">\n        <div class=\"imp-col\">\n          <dl class=\"imp-list\">\n            <div>\n              <dt>Publisher:<\/dt>\n              <dd>Educational and Consulting House \u201cFINconsult\u201d Tuzla, BiH<\/dd>\n            <\/div>\n            <div>\n              <dt>Publisher\u2019s address:<\/dt>\n              <dd>\n                Armije RBiH 15, 75000 Tuzla<br>\n                tel\/fax: (035) 277-275 \u00b7 mobile: 061\/963-917<br>\n                e-mail: finconsult@bih.net.ba\n              <\/dd>\n            <\/div>\n            <div>\n              <dt>Editor-in-Chief:<\/dt>\n              <dd>Prof.dr.sc. Ismet Kali\u0107, Director of \u201cFINconsult\u201d Tuzla<\/dd>\n            <\/div>\n          <\/dl>\n        <\/div>\n\n        <div class=\"imp-col\">\n          <h3>Editorial Board:<\/h3>\n          <ul class=\"editors-list\">\n            <li>Emeritus Prof.dr. Adil Kurti\u0107, FINRA University Tuzla<\/li>\n            <li>Prof. dr. Bahrija Umihani\u0107, Faculty of Economics Tuzla, BiH<\/li>\n            <li>Prof. dr. Senada Kurtanovi\u0107, Faculty of Economics Biha\u0107, BiH<\/li>\n            <li>Prof. dr. Helena Bla\u017ei\u0107, Faculty of Economics Rijeka, Croatia<\/li>\n            <li>Prof. dr. Jasmina Gr\u017eini\u0107, Faculty of Economics Pula, Croatia<\/li>\n            <li>Prof.dr.sc. Marijana \u0160e\u0107ibovi\u0107, College of Tourism and Management BiH<\/li>\n            <li>Prof.dr.sc. Edin Glogi\u0107, FINRA University Tuzla<\/li>\n          <\/ul>\n          <p class=\"imp-meta\">\n            Print: \u201cMikro\u0161tampa\u201d d.o.o. Tuzla<br>\n            ISSN: <strong>1986-5538<\/strong>\n          <\/p>\n        <\/div>\n      <\/div>\n    <\/section>\n\n    <!-- CONTENT -->\n    <section class=\"issue-section\">\n      <h2>Table of Contents<\/h2>\n\n      <ol class=\"toc-list\">\n        <li>\n          <span class=\"toc-title\">Changing the Paradigm of \u201cShareholder Value\u201d<\/span>\n          <span class=\"toc-meta\">Prof.dr.sc. D\u017eafer Alibegovi\u0107 \u00b7 pp. 6\u201312<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Accounting Challenges and Opportunities in Integrating ESG Criteria into the Circular Economy: A Path Toward a Sustainable Future<\/span>\n          <span class=\"toc-meta\">Prof.dr.sc. Edin Glogi\u0107, Prof.dr.sc. Slavko Rako\u010devi\u0107, Mr.sc. Ismet \u0110uzeli\u0107 \u00b7 pp. 13\u201327<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Status and Perspectives of Public Enterprises Reporting in FBiH<\/span>\n          <span class=\"toc-meta\">Dr.sc. Vildana Altumbabi\u0107 \u00b7 pp. 28\u201336<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Research on the Impact of Direct Tax Collection on the Shadow Economy in Bosnia and Herzegovina<\/span>\n          <span class=\"toc-meta\">Dr. Elmir Rami\u0107 \u00b7 pp. 37\u201353<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Chatbot in Marketing<\/span>\n          <span class=\"toc-meta\">Mr.sc. Ivan Kunac \u00b7 pp. 54\u201359<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Strategic Role of Information Systems in Organizations in Bosnia and Herzegovina<\/span>\n          <span class=\"toc-meta\">Mr. Vernes Vin\u010devi\u0107 \u00b7 pp. 60\u201373<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Refund of Funds in the Indirect Taxation System in Bosnia and Herzegovina<\/span>\n          <span class=\"toc-meta\">Dr. Milica Vidovi\u0107 \u00b7 pp. 74\u201396<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Minimum Wage in FBiH for 2025<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, dipl.ecc. \u00b7 pp. 97\u2013101<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Contribution Bases for Specific Taxpayers in FBiH for 2025<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, dipl.ecc. \u00b7 pp. 102\u2013108<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Specifics in Salary Calculation in Br\u010dko District BiH in Relation to Minimum Wage Changes in the Entities as of January 1, 2025<\/span>\n          <span class=\"toc-meta\">Mr.sc. Asmir Mujanovi\u0107 \u00b7 pp. 109\u2013113<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Sentences of Court Practice<\/span>\n          <span class=\"toc-meta\">Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 114\u2013118<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Questions and Answers (Direct and Indirect Taxes, Labour Relations, and Finance)<\/span>\n          <span class=\"toc-meta\">pp. 119\u2013128<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"toc-meta\">pp. 129\u2013147<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n          <span class=\"toc-meta\">pp. 148\u2013150<\/span>\n        <\/li>\n      <\/ol>\n    <\/section>\n\n    <!-- ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Articles with Abstracts<\/h2>\n\n      <!-- 1 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>1) Changing the Paradigm of \u201cShareholder Value\u201d<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 6\u201312<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof.dr.sc. D\u017eafer Alibegovi\u0107, Faculty of Economics Sarajevo\n        <\/p>\n        <p class=\"abstract-text\">\n          This paper examines the evolution and criticism of the theory\nfocused on maximizing shareholder wealth as the\nprimary purpose of corporate operations. Traditionally,\nthis theory, developed by economic theorists such as\nAdam Smith, Milton Friedman, Jensen and Meckling,\nand Eugene Fama, emphasizes the creation of\nshareholder value through corporate governance and\nmarket efficiency. However, critics of this paradigm,\nsuch as Freeman and scholars researching corporate\nsocial responsibility (CSR), argue that this approach\nneglects the interests of other stakeholders,\nincluding employees, communities, and the\nenvironment, which may lead to long-term economic\nand social issues. Presenting a critical assessment of\nthe role of capital markets in determining the cost of\ncapital, evaluating investment projects, and overall\ncorporate governance, we conclude that companies\nshould align their business strategies toward balancing\nthe interests of all stakeholders\u2014not only shareholders\u2014\nto ensure sustainability and responsible long-term\noperations.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\"><span class=\"abstract-label-inline\">KEYWORDS:<\/span> shareholder theory, CSR, cost of capital, CAPM, capital market<\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> G17, G32<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 2 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>2) Accounting Challenges and Opportunities in Integrating ESG Criteria into the Circular Economy: A Path Toward a Sustainable Future<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 13\u201327<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof.dr.sc. Edin Glogi\u0107 (FINRA University Tuzla), Prof.dr.sc. Slavko Rako\u010devi\u0107 (Mediterranean University Podgorica),\n          Mr.sc. Ismet \u0110uzeli\u0107 (Municipality of Cazin)\n        <\/p>\n        <p class=\"abstract-text\">\n          This paper explores accounting challenges and opportunities\nassociated with integrating ESG (Environmental, Social,\nand Governance) criteria into the circular economy.\nIn the context of growing global focus on sustainability,\naccounting practices must evolve to adequately support\nthe goals of the circular economy and ensure transparent\nand accurate reporting of ESG performance. The paper\nanalyzes current challenges accountants face when\nintegrating ESG criteria, including inconsistent\nstandards, lack of clear measurement and reporting\nguidelines, and the complexity of tracking long-term\neffects of sustainable practices. At the same time, it\nexplores opportunities arising from this integration,\nsuch as improved corporate reputation, better risk\nmanagement, and increased attractiveness for\nsustainability-oriented investors. The paper also\ndiscusses how new technologies and digitalization can\nfacilitate the collection, analysis, and reporting of ESG\ndata, enabling more precise tracking of sustainable\nbusiness activities. Through the analysis of existing\npractices, the paper provides guidance for the\naccounting profession on how to more effectively meet\nthe challenges and capitalize on the opportunities\noffered by integrating ESG criteria into the circular\neconomy.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> accounting, ESG, circular economy, sustainable development, reporting\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M41, P56, O14<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 3 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>3) Status and Perspectives of Public Enterprises Reporting in FBiH<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 28\u201336<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr.sc. Vildana Altumbabi\u0107, FINRA University Tuzla\n        <\/p>\n        <p class=\"abstract-text\">\n          Financial statement data and information are of great importance\nto all users, primarily investors and owners when\nevaluating business performance and making decisions\nabout investing and allocation of funds. The relevance\nand reliability of this information are essential for user\ntrust; therefore, it is necessary to ensure compliance.\nSignificant deviations from the generally accepted\nfinancial reporting framework result in information\npresented in financial statements that is neither relevant\nnor reliable. The issue of reliability and relevance is\nparticularly important for public enterprises. Public\nenterprises play a major role in a country\u2019s economy and\nserve as one of the mechanisms through which economic\nfunctions are realized. Poor management and oversight\ncan have multiple negative consequences for the\neconomy. Financial reporting should also provide\nsignificant information regarding sustainable\ndevelopment management and climate change. The\nperspective of public enterprises reporting is related to\nthe application of new sustainability reporting standards.\nThe subject of this paper is public enterprises reporting\nin FBiH, the current state, and future development\nperspectives. The aim of the paper is to determine the\nexistence of deviations from the applicable financial\nreporting framework based on the analysis of audit\nreports within the selected observation period and to\ndescribe development perspectives. The paper consists\nof three parts: the first presents an overview of public\nenterprise management in FBiH; the second describes\nthe regulatory framework; and the third analyzes the\ncurrent state of financial reporting based on deviations\nand perspectives for further development.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> financial reporting, non-financial reporting, public enterprises, relevance and reliability of financial information\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M49<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 4 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>4) Research on the Impact of Direct Tax Collection on the Shadow Economy in Bosnia and Herzegovina<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 37\u201353<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr. Elmir Rami\u0107, Federal Administration for Inspection Affairs Sarajevo\n        <\/p>\n        <p class=\"abstract-text\">\n          The shadow economy, in the broad sense,\nrefers to conducting economic activities outside\nrelevant legal norms (informal economy) or contrary\nto legal regulations (illegal economy). The shadow\neconomy undermines the very essence of trust and\nloyalty between the state and its citizens, including\nbusinesses. In most cases, citizens justify participation\nin the shadow economy due to a lack of understanding\nof the harmful consequences it produces for their\nquality of life, nor do they recognize the illegitimate\nbenefits participants gain. This paper investigates the\nimpact of direct tax collection on the shadow economy\nin Bosnia and Herzegovina based on relevant literature,\nstatistical data, practical examples, and statistical\nmethods. The aim is to highlight the need for greater\nstate engagement in reducing the shadow economy and\nprotecting the public interest.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> shadow economy, direct taxes, statistical methods\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> H25, E26<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 5 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>5) Chatbot in Marketing<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 54\u201359<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr.sc. Ivan Kunac, University of Applied Sciences \u201cLavoslav Ru\u017ei\u010dka\u201d Vukovar\n        <\/p>\n        <p class=\"abstract-text\">\n          In the rapidly changing digital environment,\ncompanies increasingly adopt innovative technologies\nto improve communication with users. Among these\ntechnologies, chatbots have proven to be a highly\neffective tool in digital marketing strategies. Through\nthe analysis of various chatbot types, this paper\ndescribes their applications and efficiency in enhancing\ncustomer engagement and optimizing marketing\nstrategies. Chatbots offer numerous advantages,\nincluding 24\/7 availability, cost reduction, personalized\ncommunication, and data collection, but also present\nchallenges related to data security, understanding\ncomplex queries, and ensuring proper user experience.\nThis paper discusses practical examples of chatbot\nimplementation across industries, emphasizing their\nimpact on customer satisfaction and business results.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> chatbot, marketing, e-marketing, digital marketing\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M3, L86<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 6 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>6) Strategic Role of Information Systems in Organizations in Bosnia and Herzegovina<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 60\u201373<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr. Vernes Vin\u010devi\u0107, University \u201cVitez\u201d, Faculty of Information Technologies\n        <\/p>\n        <p class=\"abstract-text\">\n          The paper analyzes key aspects of the role and importance of information systems in organizations and companies in Bosnia and Herzegovina. Information systems are viewed as fundamental resources for data and information management, business process automation, decision-making support, and improving internal and external communication. Based on an empirical study conducted across a sample of 81 companies in BiH, the paper examines the frequency of information system use, perceived benefits, impact on efficiency, productivity, and competitiveness, as well as obstacles to their full integration. The findings demonstrate that well-designed and implemented information systems contribute to service quality improvement, faster information exchange, greater transparency, and business flexibility. At the same time, challenges are identified related to insufficient investments, lack of skilled personnel, and the need to adapt organizational culture to digital transformation.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> information systems, usage, analysis of information systems in BiH, importance of information systems\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> L86<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 7 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>7) Refund of Funds in the Indirect Taxation System in Bosnia and Herzegovina<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 74\u201396<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr. Milica Vidovi\u0107, Indirect Taxation Authority BiH, Tax Sector\n        <\/p>\n        <p class=\"abstract-text\">\n          The paper analyzes and examines important aspects of the use\nand significance of information systems in organizations\nand companies in Bosnia and Herzegovina. Information\nsystems play a key role in all aspects of business,\nfrom data management to process automation,\ncommunication, and decision-making support.\nInformation systems play a strategic role in business\noperations. Research on the use of information systems\nin BiH companies can be highly valuable for improving\nservice quality, increasing efficiency, productivity,\ncompetitiveness, decision-making quality, and data\nanalysis for business improvement, including the\nimplementation of new information systems. The aim\nof this paper is to analyze, explore, and determine how\noften information systems are used in BiH companies\nand to present the level of their application, benefits,\nand more. For this purpose, a study was conducted on\n81 companies (organizations) in Bosnia and Herzegovina.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> VAT refund, tax credit, VAT taxpayers, foreign legal entities, foreign nationals, tax obligations\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> H23, H25<\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <!-- OTHER SECTIONS -->\n    <section class=\"issue-section\">\n      <h2>Other Sections<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">Minimum Wage in FBiH for 2025<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 pp. 97\u2013101<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Contribution Bases for Specific Taxpayers in FBiH for 2025<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl.ecc. \u00b7 pp. 102\u2013108<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Specifics in Salary Calculations in Br\u010dko District BiH in Relation to Entity Minimum Wage Changes Effective January 1, 2025<\/span>\n          <span class=\"extra-meta\">Author: Mr.sc. Asmir Mujanovi\u0107 \u00b7 pp. 109\u2013113<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Sentences of Court Practice<\/span>\n          <span class=\"extra-meta\">Author: Dr.sc. Faruk Latifovi\u0107 \u00b7 pp. 114\u2013118<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Questions and Answers (Direct and Indirect Taxes, Labour Relations, and Finance)<\/span>\n          <span class=\"extra-meta\">pp. 119\u2013128<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"extra-meta\">pp. 129\u2013147<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District BiH)<\/span>\n          <span class=\"extra-meta\">pp. 148\u2013150<\/span>\n        <\/li>\n      <\/ul>\n    <\/section>\n\n    <!-- CTA -->\n    <section class=\"issue-section issue-cta-wrap\">\n      <div class=\"issue-cta-text\">\n        <p>\n          To access all editions of the journal \u201cBusiness Consultant\u201d and obtain an annual subscription,\n          you can complete the registration via the official online form.\n        <\/p>\n      <\/div>\n      <div class=\"issue-cta-btn\">\n        <a href=\"https:\/\/finconsult.ba\/en\/prijava-za-casopis\/\" class=\"issue-cta-link\">\n          Journal Subscription \u2013 \u201cBusiness Consultant\u201d\n        <\/a>\n      <\/div>\n    <\/section>\n\n  <\/div>\n<\/section>\n\n<style>\n.red-theme {\n  --primary: #8c1b1b;\n  --primary-light: #b72b2b;\n  --border-soft: rgba(140,27,27,0.18);\n  --bg-soft: #fbf6f6;\n}\n\n.issue-detail {\n  max-width: 1200px;\n  margin: 40px auto;\n  padding: 0 20px;\n}\n\n.issue-container {\n  max-width: 1050px;\n  margin: 0 auto;\n  border: 1px solid var(--border-soft);\n  background: #ffffff;\n  padding: 26px 26px 30px;\n}\n\n\/* HEADER *\/\n.issue-head h1 {\n  font-size: 1.9rem;\n  color: var(--primary);\n  margin: 0 0 6px;\n}\n\n.issue-lead {\n  margin: 0 0 14px;\n  color: #555;\n  font-size: 0.97rem;\n}\n\n\/* SECTION *\/\n.issue-section {\n  margin-top: 24px;\n  padding-top: 16px;\n  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