{"id":6238,"date":"2025-12-05T11:06:17","date_gmt":"2025-12-05T11:06:17","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6238"},"modified":"2025-12-11T11:13:07","modified_gmt":"2025-12-11T11:13:07","slug":"poslovni-konsultant-broj-146-maj-2025","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-146-maj-2025\/","title":{"rendered":"POSLOVNI KONSULTANT &#8211; BROJ 146 \/ MAJ 2025"},"content":{"rendered":"<\/p>\n\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 146 \/ May 2025<\/h1>\n      <p class=\"issue-lead\">\n        Scientific and professional journal in the fields of economics, finance, accounting, taxation, management, and contemporary business practices.\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 Company \u201cFINconsult\u201d Tuzla, Bosnia and Herzegovina<\/dd>\n            <\/div>\n            <div>\n              <dt>Publisher Address:<\/dt>\n              <dd>\n                Armije RBiH 15, 75000 Tuzla<br>\n                tel\/fax: +387 35 277 275 \u00b7 mobile: +387 61 963 917<br>\n                e-mail: finconsult@bih.net.ba\n              <\/dd>\n            <\/div>\n            <div>\n              <dt>Editor-in-Chief:<\/dt>\n              <dd>Prof. Dr. 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. Marijana \u0160e\u0107ibovi\u0107, School of Tourism and Management, BiH<\/li>\n            <li>Prof. Dr. 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            Electronic ISSN: <strong>1986-5538<\/strong>\n          <\/p>\n        <\/div>\n      <\/div>\n    <\/section>\n\n    <!-- TABLE OF CONTENTS -->\n    <section class=\"issue-section\">\n      <h2>Table of Contents<\/h2>\n\n      <ol class=\"toc-list\">\n        <li>\n          <span class=\"toc-title\">The Place and Role of Financial Management in the Circular Economy and Sustainable Development<\/span>\n          <span class=\"toc-meta\">Prof. Dr. Ismet Kali\u0107, Mr. Nermina \u0106ati\u0107, Mr. Tarik \u0106ati\u0107 \u00b7 pp. 6\u201317<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Longitudinal Analysis of Profitability, Efficiency and Growth of Enterprises in the Pre-Crisis and Crisis Period (2015\u20132024)<\/span>\n          <span class=\"toc-meta\">Dr. Suzi Mikuli\u0107, Ivo Pand\u017ea, dipl. ecc. \u00b7 pp. 18\u201330<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Transformation of Risk Management Through Standardization: Comparison of Traditional and Integrated Approaches<\/span>\n          <span class=\"toc-meta\">Dr. Minela Nuhi\u0107 Me\u0161kovi\u0107, Dr. Admir Me\u0161kovi\u0107 \u00b7 pp. 31\u201339<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">The Impact of Management Accounting on Business Decision-Making in Crisis Conditions<\/span>\n          <span class=\"toc-meta\">Dr. Ankica \u010cani\u0107, Dr. Azira Osmanovi\u0107 \u00b7 pp. 40\u201347<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">The Role of Insurance Companies and Other Financial Institutions in the Development of the Circular Economy<\/span>\n          <span class=\"toc-meta\">Mr. Advija Alihod\u017ei\u0107 \u00b7 pp. 48\u201357<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Challenges of Human Resource Management: Organizational Justice and Employee Motivation<\/span>\n          <span class=\"toc-meta\">Prof. Dr. Jamila Jaganjac \u00b7 pp. 58\u201367<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Developing the Circular Economy Through Innovation in Intrapreneurship<\/span>\n          <span class=\"toc-meta\">Assist. Prof. Dr. Muzafer Brigi\u0107 \u00b7 pp. 68\u201380<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">A New Approach to Bankruptcy \u2013 Reorganization<\/span>\n          <span class=\"toc-meta\">Mr. Malik Ikanovi\u0107, Mr. Asim Boji\u0107 \u00b7 pp. 81\u201393<\/span>\n        <\/li>\n      <\/ol>\n\n      <h3 class=\"toc-subheading\">\n        Current Amendments and Application of Tax and Other Regulations in BiH and Developments in the EU\n      <\/h3>\n\n      <ol class=\"toc-list\" start=\"9\">\n        <li>\n          <span class=\"toc-title\">Decree on Benefits That Do Not Have the Character of Salary in FBiH<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, OR \u00b7 pp. 94\u201395<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Decree on Benefits Payable to Members of the Government of the Federation of Bosnia and Herzegovina and Their Advisors That Do Not Have the Character of Salary in FBiH<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, OR \u00b7 p. 96<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Rulebook on Amendments to the Rulebook on the Application of the Law on Personal Income Tax in FBiH<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, OR \u00b7 p. 97<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Law on Amendments to the Law on Contributions in FBiH<\/span>\n          <span class=\"toc-meta\">Almira Huri\u0107, OR \u00b7 p. 98<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Determining the Non-Taxable Amount of Commuting Costs to and from Work for the Private Sector, and the Conflict of Provisions of the Rulebook on the Application of the Law on Personal Income Tax and the Rulebook on the Application of the Law on Corporate Income Tax with Respect to Transport Costs in the Br\u010dko District of BiH<\/span>\n          <span class=\"toc-meta\">Mr. Asmir Mujanovi\u0107, OR \u00b7 pp. 99\u2013101<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Case Law Sentences<\/span>\n          <span class=\"toc-meta\">Dr. Faruk Latifovi\u0107 \u00b7 pp. 102\u2013105<\/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. 106\u2013113<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"toc-meta\">pp. 114\u2013132<\/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. 133\u2013134<\/span>\n        <\/li>\n      <\/ol>\n    <\/section>\n\n    <!-- ARTICLES WITH 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) The Place and Role of Financial Management in the Circular Economy and Sustainable Development<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 6\u201317<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Ismet Kali\u0107<br>\n          Mr. Nermina \u0106ati\u0107<br>\n          Mr. Tarik \u0106ati\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          The circular economy is a new way of creating value that ensures that resources remain in use for as long as possible. Unlike the linear economic model, in which a product is simply discarded after use, in a circular economy, once the maximum value of a product has been extracted, that value can be recovered, reproduced, reused and recycled to create new products.\n          The first chapter of the paper discusses the principles and foundations of the circular economy and sustainable development. The circular economy provides companies with new sources of income through new savings, while more efficient use of resources reduces production costs. In a circular economy, less material is required in the production process, which directly results in the minimisation of waste and, in turn, lower disposal and storage costs.\n        <\/p>\n        <p class=\"abstract-text\">\n          The second chapter elaborates a new approach to financing and investment in the circular economy. Implementing a circular business model in most cases requires significant initial investments. However, in the long term, this model brings financial benefits such as reduced resource consumption, more efficient use of energy, recycling and reuse of materials, which can significantly reduce production costs.\n          The third chapter presents modern financial management as a link between the circular economy and sustainable development. Financial management plays a key role in the successful implementation of the circular economy. Efficient use of resources, risk management and ensuring the long-term stability and sustainability of the company represent the new role of modern financial management in the circular economy.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> circular economy, sustainable development, resources, savings, environment, financial management\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M12, O1<\/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) Longitudinal Analysis of Profitability, Efficiency and Growth of Enterprises in the Pre-Crisis and Crisis Period (2015\u20132024)<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 18\u201330<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Dr. Suzi Mikuli\u0107<br>\n          Ivo Pand\u017ea\n        <\/p>\n        <p class=\"abstract-text\">\n          The aim of this research was to analyse changes in indicators of profitability, efficiency and growth of large enterprises in the non-financial sector in the Federation of Bosnia and Herzegovina during the crisis period (2020\u20132024) compared to the pre-crisis period (2015\u20132019), as well as to examine their resilience to macroeconomic shocks. The results show a significant increase in return on assets (ROA), while the net profit margin and total asset turnover remained stable. At the same time, a decline in the growth rate of revenues and assets was recorded in the crisis period. These findings indicate that large enterprises, despite the crisis, managed to optimise costs, use resources more efficiently and maintain business stability. The research contributes to a better understanding of the behaviour of enterprises facing multiple crises and can serve as a basis for further research.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> enterprise profitability, business efficiency, economic growth, pre-crisis period, crisis period, non-financial sector, longitudinal analysis\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> E32, G320, M21<\/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) Transformation of Risk Management Through Standardization: Comparison of Traditional and Integrated Approaches<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 31\u201339<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Dr. Minela Nuhi\u0107 Me\u0161kovi\u0107<br>\n          Dr. Admir Me\u0161kovi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          In the contemporary business environment, risk management is gaining increasing importance. Organisations are increasingly abandoning traditional, silo-based approaches and turning to integrated and strategically oriented frameworks. This paper analyses key differences between traditional and modern approaches to risk management, with particular emphasis on the advantages brought by standardisation through international frameworks such as ISO 31000 and COSO ERM. Traditional models, although still present in practice, are characterised by reactivity, fragmentation and weak alignment with organisational objectives. In contrast, integrated approaches enable proactive and coordinated risk management, thereby contributing to greater resilience, transparency and value creation. Through a comparative analysis, this paper highlights the importance of moving towards standardised approaches that allow better insight into risks in the overall business context and improvement of business performance.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> risk management, standardization, traditional approach, ERM, COSO\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M21, M29<\/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) The Impact of Management Accounting on Business Decision-Making in Crisis Conditions<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 40\u201347<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Dr. Ankica \u010cani\u0107<br>\n          Dr. Azira Osmanovi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Today\u2019s modern society is characterised by a dynamic business environment with frequent crises in the operations of enterprises. Management accounting plays a very important role in business decision-making, especially in crisis conditions. This type of accounting enables managers to obtain key information they need in order to determine courses of action and make sound business decisions that will pull the enterprise out of crisis and ensure successful continuation of operations in a changing and dynamic market. The information obtained helps in analysis and forecasting and is indispensable for managers. The more management accounting is present and the more readily available its reports are to management, the more correct and successful the business decisions taken for the future of the enterprise will be. Its application is no longer an option but a necessity, leading the enterprise towards sustainability, optimisation of operations and increased profitability.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a professional article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> information, reports, management accounting, crisis, business decisions\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M41, H12, G1<\/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) The Role of Insurance Companies and Other Financial Institutions in the Development of the Circular Economy<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 48\u201357<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Mr. Advija Alihod\u017ei\u0107<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          The purpose of this paper is to highlight the contribution of insurance companies and other financial institutions, such as banks, microcredit foundations and investment funds, to the creation of a circular economy \u2013 a system in which the use of resources, waste, emissions and energy consumption are reduced to a minimum. The aim of this system is a renewable and regenerative economy that, at all times, maintains the highest possible usability and value of products, materials and components without waste.\n        <\/p>\n        <p class=\"abstract-text\">\n          The paper consists of three parts: introduction, the importance of insurance companies and other financial institutions for the development of the circular economy and conclusion. The introductory part defines the concepts of insurance, banks, microcredit foundations and investment funds, the circular economy, as well as their contribution to creating a better quality of life for all within the ecological boundaries of the planet. The section \u201cThe importance of insurance companies and other financial institutions for the development of the circular economy\u201d highlights the possibility of providing financial resources and insurance services under more favourable conditions for activities that do not generate non-reusable waste, as well as for activities engaged in waste recycling, turning it into new raw materials for new industrial branches, which contributes to higher employee incomes, increased employment and sustainable development. The analysis of material flows (metabolism) and waste management from production activities to service companies is a very important activity for the development of the circular economy. This research uses quantitative and qualitative methods. The contribution of the paper is to draw attention to the importance of more favourable sources of investment funds and more favourable insurance services for the development of the circular economy \u2013 a zero-waste economy.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> circular economy, insurance companies, financial institutions, zero-waste economy\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> G22, N2<\/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) Challenges of Human Resource Management: Organisational Justice and Employee Motivation<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 58\u201367<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Jamila Jaganjac<br>\n        <\/p>\n        <p class=\"abstract-text\">\n          Organisational justice, which is realised through distributive, procedural and interactional justice, can significantly influence employee motivation. It represents employees\u2019 perception of the fairness of decision-making in the allocation of resources, as well as fair relationships and treatment in the workplace. The aim of the paper is to examine the impact of elements of organisational justice on employee motivation. The purpose of the paper is to highlight the key aspects of organisational justice in the creation of human resource management strategies. Comparative and statistical methods were used. The research results indicate that there are no statistically significant differences in attitudes regarding the impact of elements of organisational justice on employee motivation with respect to the respondents\u2019 demographic characteristics. The obtained results can be used as a starting point in the creation of human resource management strategies.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> organisational justice, motivation, human resource management, demographic characteristics\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> K38, L22<\/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) Developing the Circular Economy Through Innovation in Intrapreneurship<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 68\u201380<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Assist. Prof. Dr. Muzafer Brigi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          The circular economy is a new economic model that requires the engagement of all market participants in order to implement it in practice. To establish economically and environmentally sustainable development models and thereby achieve the goals of the circular economy, this concept places emphasis on innovative thinking in all production processes (design thinking), on systems theory (systems thinking), on extending product life cycles, as well as on recycling. Great expectations are directed towards the activities carried out by enterprises, primarily in the part relating to the creation of innovations in their technological processes, product range and business models. Existing enterprises, through their intrapreneurial activities, generate innovations aimed at improving the economic model of the circular economy and building their own competitive advantages. This paper presents the results of research conducted on 100 enterprises in BiH, with clear indicators of the impact of intrapreneurial innovation on competitive advantages.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> circular economy, intrapreneurship, intrapreneurial activities, innovation, competitive advantages\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> D41, O32<\/p>\n        <\/div>\n      <\/article>\n\n      <!-- 8 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Article Abstract<\/div>\n            <h3>8) A New Approach to Bankruptcy Issues \u2013 Reorganization<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 81\u201393<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Mr. Malik Ikanovi\u0107<br>\n          Mr. Asim Boji\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          This paper analyses reorganization as a new approach to bankruptcy issues. Reorganization represents a set of organisational, financial and other measures undertaken in relation to the bankruptcy debtor with the aim of its financial recovery and continuation of business activities, including the termination of bankruptcy proceedings. The bankruptcy system should ensure the stability of creditors\u2019 claims during regular business operations, but also in times of potential financial difficulties. Bankruptcy proceedings are uncertain and very difficult for creditors. One of the objectives of bankruptcy is certainly the satisfaction of creditors, but this depends on the debtor\u2019s assets entering the bankruptcy estate.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed as a review article<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> reorganization, insolvency, comparative systems, passive bankruptcy liquidation of non-exempt assets, discharge of unpaid claims, bankruptcy trustee, reorganization models\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> G33, D23<\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <!-- OTHER CONTENTS WITHOUT ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Other Contents<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">Decree on Benefits That Do Not Have the Character of Salary in FBiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 pp. 94\u201395<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Decree on Benefits Payable to Members of the Government of the Federation of Bosnia and Herzegovina and Their Advisors That Do Not Have the Character of Salary in FBiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 p. 96<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Rulebook on Amendments to the Rulebook on the Application of the Law on Personal Income Tax in FBiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 p. 97<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Law on Amendments to the Law on Contributions in FBiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 p. 98<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Determining the Non-Taxable Amount of Commuting Costs to and from Work for the Private Sector, and the Conflict of Provisions of the Rulebook on the Application of the Law on Personal Income Tax and the Rulebook on the Application of the Law on Corporate Income Tax with Respect to Transport Costs in the Br\u010dko District of BiH<\/span>\n          <span class=\"extra-meta\">Author: Mr. Asmir Mujanovi\u0107, OR \u00b7 pp. 99\u2013101<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Case Law Sentences<\/span>\n          <span class=\"extra-meta\">Author: Dr. Faruk Latifovi\u0107 \u00b7 pp. 102\u2013105<\/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. 106\u2013113<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"extra-meta\">pp. 114\u2013132<\/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. 133\u2013134<\/span>\n        <\/li>\n      <\/ul>\n    <\/section>\n\n    <!-- CTA: SUBSCRIPTION \/ JOURNAL REGISTRATION -->\n    <section class=\"issue-section issue-cta-wrap\">\n      <div class=\"issue-cta-text\">\n        <p>\n          For access to all issues of the \u201cBusiness Consultant\u201d journal and to obtain an annual subscription,\n          you may register 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  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