{"id":6251,"date":"2025-12-05T11:26:57","date_gmt":"2025-12-05T11:26:57","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6251"},"modified":"2025-12-11T11:59:27","modified_gmt":"2025-12-11T11:59:27","slug":"poslovni-konsultant-broj-149-septembar-2025","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-149-septembar-2025\/","title":{"rendered":"BUSINESS CONSULTANT \u2013 ISSUE 149 \/ SEPTEMBER 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 149 \/ September 2025<\/h1>\n      <p class=\"issue-lead\">\n        Issue 149 \u2013 September 2025 \u00b7 Scientific and professional journal in the fields of economics, finance, accounting, auditing, taxation 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, BiH<\/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. Sci. 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. Sci. 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 in Rijeka, Croatia<\/li>\n            <li>Prof. Dr. Jasmina Gr\u017eini\u0107, Faculty of Economics Pula, Croatia<\/li>\n            <li>Prof. Dr. Sci. Marijana \u0160e\u0107ibovi\u0107, Higher School for Tourism and Management, BiH<\/li>\n            <li>Prof. Dr. Sci. 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 Impact of Artificial Intelligence on Increasing the Quality and Scope of Audit<\/span>\n          <span class=\"toc-meta\">Author: Prof. Dr. Sci. Vinko Belak \u00b7 pp. 11\u201321<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Audit Analysis and Financial Expert Witnessing in the Area of Economic Crime Related to Real Estate<\/span>\n          <span class=\"toc-meta\">\n            Authors: Prof. Dr. Senada Kurtanovi\u0107, Almir Lipova\u010da, BSc (Econ.),  \n            Mr. Sci. Ismet \u0110uzeli\u0107 \u00b7 pp. 22\u201333\n          <\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Organisation and Positioning of Internal Audit in an Enterprise<\/span>\n          <span class=\"toc-meta\">Author: Dr. Sci. Gordana Lazovi\u0107 \u00b7 pp. 34\u201341<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Digital Transformation and Data Security in Public Administration<\/span>\n          <span class=\"toc-meta\">\n            Authors: Assist. Prof. Dr. Sci. Zijad Lugavi\u0107, Assist. Prof. Dr. Sci. Edin Jahi\u0107,  \n            Mr. Sci. Eldina \u010custovi\u0107, Adnan Lugavi\u0107, bachelor \u2013 electrical engineer \u00b7 pp. 42\u201362\n          <\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">\n            Comparative Overview of Conditions for Obtaining Licences\/Authorisations to Practice as Certified Auditors in Selected Southeast European Countries\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof. Dr. Sci. Dijana Vukovi\u0107, Senada Dupovac, Said Pirali\u0107 \u00b7 pp. 63\u201379<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Corporate Sustainability as a New Currency: How ESG Standards Are Changing International Competitiveness<\/span>\n          <span class=\"toc-meta\">Author: Assist. Prof. Dr. Sci. Mirnesa Barakovi\u0107 Nuriki\u0107 \u00b7 pp. 80\u201389<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Branding of Higher Education Institutions \u2013 Impact on Students\u2019 Attitudes<\/span>\n          <span class=\"toc-meta\">\n            Authors: Assist. Prof. Dr. Sci. Mirjana Nedovi\u0107,  \n            Dr. Sci. Mira Majstorovi\u0107,  \n            Katarina Kuli\u0107, BSc (Econ.) \u00b7 pp. 90\u201397\n          <\/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=\"8\">\n        <li>\n          <span class=\"toc-title\">\n            Rulebook on the Form, Content and Manner of Keeping the Trade Book in FBiH\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, OR \u00b7 pp. 98\u2013104<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">\n            Decree Amending the Decree on Measures of Financial Assistance to Private Employers, Crafts and Other Self-Employed Activities in FBiH with the Aim of Maintaining Existing Jobs for 2025\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, OR \u00b7 p. 105<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">\n            Decree Amending and Supplementing the Decree on the Payment of Aid to Workers by Employers in FBiH\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, OR \u00b7 p. 106<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Application of Foreign Exchange Regulations in Br\u010dko District BiH<\/span>\n          <span class=\"toc-meta\">Author: Mr. Sci. Asmir Mujanovi\u0107, OR \u00b7 pp. 107\u2013111<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Case Law Sentences<\/span>\n          <span class=\"toc-meta\">Author: Dr. Sci. Faruk Latifovi\u0107 \u00b7 pp. 112\u2013116<\/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. 117\u2013124<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"toc-meta\">pp. 125\u2013143<\/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. 144\u2013146<\/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 Impact of Artificial Intelligence on Increasing the Quality and Scope of Audit<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 11\u201321<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Sci. Vinko Belak\n        <\/p>\n        <p class=\"abstract-text\">\n          Revised ISAs and strengthened external control of audit increase the requirements that auditors must meet when performing audits of financial statements. Among the increased requirements, the most prominent is the obligation of auditors to obtain reasonable assurance that the financial statements are free from fraud. In practice, this means that auditors must detect \u201cred flags\u201d indicating possible fraud. In addition, for the purpose of more precise auditing, auditors must examine transactions at several levels of materiality.\n          It is evident that audit procedures will need to change, as it is almost impossible to meet these requirements using traditional approaches. The solution offered is the application of artificial intelligence in auditing. In this context, the research hypotheses are set to answer the following key questions:\n          1. Why is the introduction of AI in auditing necessary if auditing has functioned thus far without the use of AI?  \n          2. Can the use of AI increase the quality and scope of the audit without a proportional increase in workload and excessive cost growth?  \n          3. Should full automation of the audit be introduced through the application of artificial intelligence (AI)?\n          Based on an analysis of recent literature and the author\u2019s own experience, it is confirmed that the introduction of AI in auditing is necessary, as it will increase the quality and scope of the audit without a proportional increase in workload and without excessive cost growth. However, the introduction of artificial intelligence into auditing also raises certain challenges relating to the transparency, impartiality, privacy and reliability of the results that AI produces.\n          Therefore, the final conclusion is that at the current stage of development of artificial intelligence it is appropriate, and even necessary, to use AI models as a tool in auditing, but that final judgments and decisions must still be made by the auditor. Consequently, full automation of the audit through the use of artificial intelligence (AI) may become achievable in the future.\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> artificial intelligence, audit, audit quality, digital transformation\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M42, O33, C88, D83\n          <\/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) Audit Analysis and Financial Expert Witnessing in the Area of Economic Crime Related to Real Estate<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 22\u201333<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Senada Kurtanovi\u0107, Almir Lipova\u010da, BSc (Econ.), Mr. Sci. Ismet \u0110uzeli\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Audit procedures focused on financial expert witnessing increase the effectiveness of detecting irregularities and fraud in real estate transactions. A special focus is placed on the methods and techniques that auditors and financial experts use to identify irregularities, money laundering, manipulations and other unlawful activities in real estate operations.\n          The paper analyses the importance of auditing as a key tool for ensuring the transparency and integrity of financial statements, as well as the contribution of financial expert witnessing in court proceedings and judicial decision-making. The aim of the paper is to show how important precise professional analysis by court-appointed financial experts is in combating economic crime in this area. Financial expert witnessing and auditing significantly contribute to detecting economic crime related to real estate, thereby increasing transparency and trust.\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> audit, financial expert witnessing, real estate, economic crime\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M42, K42\n          <\/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) Organisation and Positioning of Internal Audit in an Enterprise<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 34\u201341<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr. Sci. Gordana Lazovi\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Internal audit is an independent function that examines and evaluates the activities of an institution and its organisational units. The purpose of internal audit is to provide independent and objective assurance and consulting services with the aim of improving the institution\u2019s operations.\n          The goal of internal audit is to provide services that support management in effectively carrying out their responsibilities. Internal auditors are independent in their work and are directly accountable to the head of the institution they audit. The authority of internal auditors derives from legal and secondary regulations governing the field of internal auditing.\n          The extent to which internal audit will independently, objectively and professionally examine and assess the enterprise\u2019s operations, the functioning of internal control systems and the achievement of set objectives depends, among other things, on the organisation and management of the internal audit function.\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> internal audit, independence, business improvement, legal and secondary legislation, organisation, management\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M42, G34\n          <\/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) Digital Transformation and Data Security in Public Administration<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 42\u201362<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Assist. Prof. Dr. Sci. Zijad Lugavi\u0107, Assist. Prof. Dr. Sci. Edin Jahi\u0107,  \n          Mr. Sci. Eldina \u010custovi\u0107, Adnan Lugavi\u0107, bachelor \u2013 electrical engineer\n        <\/p>\n        <p class=\"abstract-text\">\n          Digital transformation of public administration represents the foundation of the modernisation of the public sector, directed towards more efficient, transparent and higher-quality public service delivery. At the same time, global cyber security is becoming a key requirement for maintaining citizens\u2019 trust and protecting data.\n          The aim of the research is to analyse the basic elements of the digital transformation of public administration and link them to security challenges, with particular reference to the circumstances in Bosnia and Herzegovina. The subject of the research is the relationship between the digitalisation of public processes and the threats arising from the global digital environment.\n          The methodological framework includes qualitative analysis of relevant literature, comparative comparison of EU and regional practices, and an analytical-synthetic approach to examining the situation in BiH. The results show that, despite progress in the development of e-government, BiH still faces shortcomings in institutional coordination, fragmented systems and insufficient implementation of cyber security standards.\n          The conclusions of the research highlight the need for strategic planning of digital transformation, strengthening capacities in the field of cyber security and alignment with EU standards. Particular emphasis is placed on the importance of interoperable platforms and the development of a security culture. As guidelines for future research, the paper proposes analysis of the impact of digital transformation on the quality of public services, assessment of specific cyber threats in BiH, and models of cooperation between the public and private sectors.\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> digital transformation, public administration, cyber security, Bosnia and Herzegovina, e-government\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H83, O33, K24, M15\n          <\/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) Comparative Overview of Conditions for Obtaining Licences\/Authorisations to Practice as Certified Auditors in Selected Southeast European Countries<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 63\u201379<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Sci. Dijana Vukovi\u0107, Senada Dupovac, Said Pirali\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Directive 2006\/43\/EC of the European Parliament and of the Council of 17 May 2006 and Directive 2014\/56\/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006\/43\/EC prescribe, among other things, the minimum requirements for the performance of audit engagements both for auditors and audit firms, while allowing national legislation to impose stricter requirements. The Directives define the authorisation to practise as certified auditors and audit firms, which implies the good reputation of auditors, withdrawal of authorisation, educational qualifications required for auditors, professional examination for auditors (theoretical and practical knowledge), exemptions from examinations, required qualifications for long-term practical experience, continuing education, and the manner of granting approval to certified auditors from other EU countries.\n          The 2021 Law on Accounting and Auditing of FBiH introduced changes in the conditions for obtaining licences\/authorisations to practise as certified auditors in FBiH. This paper analyses and compares the prescribed conditions in Southeast European countries (Croatia, Serbia, Montenegro, BiH). It presents similarities and differences, as well as the challenges and dilemmas that arise in the implementation of existing regulations in the field of licensing certified auditors, along with proposals for resolving dilemmas during the transitional period in relation to previous regulations in this area in the Federation of BiH.\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> certification, authorisation to practise as an auditor\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M41, M42\n          <\/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) Corporate Sustainability as a New Currency: How ESG Standards Are Changing International Competitiveness<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 80\u201389<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Assist. Prof. Dr. Sci. Mirnesa Barakovi\u0107 Nuriki\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          In the context of growing environmental, social and governance challenges, ESG (Environmental, Social, Governance) standards are becoming a key measure of success for modern companies on the international stage. This paper explores how the application of ESG principles affects the international competitiveness of firms and countries, relying on contemporary literature, available statistical data and examples of good practice.\n          The focus is on the implications of ESG for investment flows, corporate reputation, regulatory changes and the positioning of developing countries in global value chains. Through an analytical and comparative approach, the paper demonstrates that ESG is not merely an additional requirement, but a strategic advantage in the era of sustainable development.\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> corporate sustainability, ESG standards, international competitiveness, developing countries, reputational capital\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M14, F23\n          <\/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) Branding of Higher Education Institutions \u2013 Impact on Students\u2019 Attitudes<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 90\u201397<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Assist. Prof. Dr. Sci. Mirjana Nedovi\u0107, Dr. Sci. Mira Majstorovi\u0107,  \n          Katarina Kuli\u0107, BSc (Econ.)\n        <\/p>\n        <p class=\"abstract-text\">\n          This paper examines the importance of branding of higher education institutions and its impact on students\u2019 attitudes. Building a positive perception of a higher education institution results in a larger number of students and higher satisfaction with studying. Branding in the higher education sector, especially in an environment with strong competition between private and public higher education institutions, can make a crucial difference in students\u2019 choices.\n          The paper provides a detailed exploration and analysis of the elements that build a brand. With a strong visual identity, good reputation and engaging communication strategies, institutions can successfully position themselves on the market and influence students\u2019 preferences when making their choice. The aim and purpose of the paper is to highlight the importance of branding in the context of higher education and to provide recommendations for higher education institutions to improve their branding and better respond to students\u2019 needs and expectations.\n          The research was conducted using a survey questionnaire and interviews. The paper applies scientific methods of description, synthesis, analysis and statistical methods, and then identifies students\u2019 attitudes towards the branding of higher education institutions. This paper contributes to revealing new insights into the importance of branding in the higher education sector and emphasises the need 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> brand, branding elements, communication strategies\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> I23, M31\n          <\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <!-- OTHER CONTENTS -->\n    <section class=\"issue-section\">\n      <h2>Other contents<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">\n            Rulebook on the Form, Content and Manner of Keeping the Trade Book in FBiH\n          <\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 pp. 98\u2013104<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">\n            Decree Amending the Decree on Measures of Financial Assistance to Private Employers, Crafts and Other Self-Employed Activities in FBiH with the Aim of Maintaining Existing Jobs for 2025\n          <\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 p. 105<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">\n            Decree Amending and Supplementing the Decree on the Payment of Aid to Workers by Employers in FBiH\n          <\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, OR \u00b7 p. 106<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Application of Foreign Exchange Regulations in Br\u010dko District BiH<\/span>\n          <span class=\"extra-meta\">Author: Mr. Sci. Asmir Mujanovi\u0107, OR \u00b7 pp. 107\u2013111<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Case Law Sentences<\/span>\n          <span class=\"extra-meta\">Author: Dr. Sci. Faruk Latifovi\u0107 \u00b7 pp. 112\u2013116<\/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. 117\u2013124<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Statistical Data and Work Support Service<\/span>\n          <span class=\"extra-meta\">pp. 125\u2013143<\/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. 144\u2013146<\/span>\n        <\/li>\n      <\/ul>\n    <\/section>\n\n    <!-- CTA: SUBSCRIPTION \/ JOURNAL APPLICATION -->\n    <section class=\"issue-section issue-cta-wrap\">\n      <div class=\"issue-cta-text\">\n        <p>\n          To access all issues of the journal \u201cBusiness Consultant\u201d and obtain an annual subscription,\n          you can submit your application 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          Application for the journal \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: 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