{"id":6441,"date":"2025-12-12T07:48:06","date_gmt":"2025-12-12T07:48:06","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6441"},"modified":"2025-12-12T07:48:09","modified_gmt":"2025-12-12T07:48:09","slug":"poslovni-konsultant-broj-151-decembar-2025","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-151-decembar-2025\/","title":{"rendered":"POSLOVNI KONSULTANT &#8211; BROJ 151 \/ DECEMBAR 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>Poslovni konsultant \u2013 Issue 151 \/ December 2025<\/h1>\n      <p class=\"issue-lead\">\n        Issue 151, December 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, Bosnia and Herzegovina<\/dd>\n            <\/div>\n            <div>\n              <dt>Publisher\u2019s 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, Bosnia and Herzegovina<\/li>\n            <li>Prof. Dr. Bahrija Umihani\u0107, Faculty of Economics Tuzla, Bosnia and Herzegovina<\/li>\n            <li>Prof. Dr. Senada Kurtanovi\u0107, Faculty of Economics Biha\u0107, Bosnia and Herzegovina<\/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, College of Tourism and Management, Bosnia and Herzegovina<\/li>\n            <li>Prof. Dr. Edin Glogi\u0107, FINRA University Tuzla, Bosnia and Herzegovina<\/li>\n          <\/ul>\n          <p class=\"imp-meta\">\n            Printing: \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\">Integration of ESG Factors into Contemporary Financial Management Strategies<\/span>\n          <span class=\"toc-meta\">Authors: Assist. Prof. Dr. Mal\u010di Grivec, M.Sc. Ma\u0161a Pusuli\u0107 \u00b7 pp. 13\u201323<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">The United States Trade War \u2013 Economic\/Financial Consequences<\/span>\n          <span class=\"toc-meta\">Authors: Prof. Dr. Adnan Rov\u010danin, \u017deljka Stani\u0107, Alma Krznari\u0107 \u00b7 pp. 24\u201334<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Internal Audit Practice in Bosnia and Herzegovina: Challenges and Perspectives<\/span>\n          <span class=\"toc-meta\">Authors: Prof. Dr. Dijana Vukovi\u0107, M.Sc. Irnesa Kujund\u017ei\u0107, Samra Civi\u0107 \u00b7 pp. 35\u201344<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Sustainability of Insurance Companies\u2019 Operations in Crisis Conditions with Special Reference to Bosnia and Herzegovina<\/span>\n          <span class=\"toc-meta\">Author: Dr. Advija Alihod\u017ei\u0107 \u00b7 pp. 45\u201354<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">The Importance of Inspection Supervision for Detecting Accounting Fraud in Corporate Income Tax Calculations<\/span>\n          <span class=\"toc-meta\">Authors: Dr. Ankica \u010cani\u0107, Dr. Azira Osmanovi\u0107 \u00b7 pp. 55\u201360<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Control of Indirect Taxes through Inspection Supervision of e-KIF and e-KUF Records<\/span>\n          <span class=\"toc-meta\">Author: Dr. Milica Vidovi\u0107 \u00b7 pp. 61\u201379<\/span>\n        <\/li>\n      <\/ol>\n\n      <h3 class=\"toc-subheading\">Current Regulatory Changes and Application<\/h3>\n\n      <ol class=\"toc-list\" start=\"7\">\n        <li>\n          <span class=\"toc-title\">Preparations for Electronic Submission of Tax Returns to the Tax Administration of the Federation of BiH Using a Qualified Electronic Certificate \u2013 Registration and Activation Process<\/span>\n          <span class=\"toc-meta\">Author: M.Sc. Fahra \u0106atovi\u0107 \u00b7 pp. 80\u201393<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Decision on Determining Other Activities Not Subject to the Obligation of Recording Turnover via Fiscal Devices in the Federation of BiH<\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, B.Econ. \u00b7 p. 94<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Legal Solutions Regarding Bases for the Calculation of Contributions in the Federation of BiH<\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, B.Econ. \u00b7 pp. 95\u201398<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Commentary on the Rulebook on Amendments to the Rulebook on the Application of the Personal Income Tax Law of the Br\u010dko District of Bosnia and Herzegovina \u2013 Direct and Indirect Taxes, Labour Relations and Finance<\/span>\n          <span class=\"toc-meta\">Author: M.Sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 99\u2013100<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Case Law Summaries<\/span>\n          <span class=\"toc-meta\">Author: Dr. Faruk Latifovi\u0107 \u00b7 pp. 101\u2013107<\/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. 108\u2013116<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Questions and Answers (from the online seminar\/webinar held on 12 November 2025)<\/span>\n          <span class=\"toc-meta\">pp. 117\u2013124<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District of BiH)<\/span>\n          <span class=\"toc-meta\">pp. 144\u2013146<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Instructions for Authors<\/span>\n          <span class=\"toc-meta\">p. 147<\/span>\n        <\/li>\n        <li>\n          <span class=\"toc-title\">Advertising Price List in the Journal \u201cPoslovni konsultant\u201d<\/span>\n          <span class=\"toc-meta\">p. 148<\/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\">Abstract<\/div>\n            <h3>1) Integration of ESG Factors into Contemporary Financial Management Strategies<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 13\u201323<\/div>\n        <\/div>\n\n        <p class=\"abstract-authors\">\n          Authors: Assist. Prof. Dr. Mal\u010di Grivec, M.Sc. Ma\u0161a Pusuli\u0107\n        <\/p>\n\n        <p class=\"abstract-text\">\n          This paper examines the integration of ESG factors (environmental, social and governance criteria) into contemporary financial management strategies, considering the topic through theoretical, regulatory and practical frameworks. Special emphasis is placed on the role of ESG in the evolution of financial decision-making, where sustainability and responsibility become goals alongside profit. Key international standards (GRI, SASB, TCFD, ISSB) and European regulations (EU Taxonomy, SFDR, CSRD) are analysed, as well as empirical evidence indicating links between ESG performance and better financial outcomes, lower risk and stronger investor trust. The paper presents examples of good practice from the private sector (multinational companies, banks, investment funds) and the public sector (state policies, green instruments, public finance), illustrating how ESG principles are embedded across different levels of the financial system. Major challenges are also highlighted\u2014data fragmentation, \u201cgreenwashing,\u201d and the need to develop new knowledge and skills among managers. The paper concludes that ESG integration is not a passing trend, but a structural change shaping 21st-century finance and enabling companies to create long-term, sustainable value.\n        <\/p>\n\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a scientific review paper<\/p>\n\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span>\n            ESG factors, sustainable finance, financial management, regulation, investments, sustainable development, corporate responsibility\n          <\/p>\n\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> G30, M14, Q56\n          <\/p>\n\n        <\/div>\n      <\/article>\n\n      <!-- 2 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">Abstract<\/div>\n            <h3>2) The United States Trade War \u2013 Economic\/Financial Consequences<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 24\u201334<\/div>\n        <\/div>\n\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Adnan Rov\u010danin, \u017deljka Stani\u0107, Alma Krznari\u0107\n        <\/p>\n\n        <p class=\"abstract-text\">\n          The aim of this paper is to determine the effects of Trump\u2019s tariffs on global trade and the economy. For the purposes of the study, literature from multiple sources was used and movements in relevant indicators were monitored, such as stock market indices as well as oil and gold prices. The paper begins with parallels between the current situation and the tariffs introduced in 2018, with a brief reference to U.S. protectionist trade measures from the Great Depression era. This is followed by a chronological overview of current developments and a comparison of the intended and actual outcomes of the tariffs. The second half and conclusion address the potential long-term effects of Trump\u2019s tariffs on global trade and the economy as a whole.\n        <\/p>\n\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a scientific review paper<\/p>\n\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span>\n            Trump\u2019s trade war, tariffs, protectionism, foreign trade policy, deglobalization\n          <\/p>\n\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> F13, F14, E4\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\">Abstract<\/div>\n            <h3>3) Internal Audit Practice in Bosnia and Herzegovina: Challenges and Perspectives<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 35\u201344<\/div>\n        <\/div>\n\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Dijana Vukovi\u0107, M.Sc. Irnesa Kujund\u017ei\u0107, Samra Civi\u0107\n        <\/p>\n\n        <p class=\"abstract-text\">\n          Internal audit is a key function in modern business, enabling companies to improve internal control systems, manage risks more effectively and optimize business processes. The internal audit function has evolved from simple control in small enterprises into a complex and professionalized function integrated within the governance structure of large organizations. This paper clarifies the difference between internal and external audit, the core activities of internal auditors, and their contribution to organizational stability and success. The aim of the paper is, through theoretical and empirical analysis of the development and role of internal audit, to examine its importance in contemporary organizations and, based on research conducted in Bosnia and Herzegovina, to determine how internal audit contributes to improving business processes, strengthening governance accountability and supporting higher-quality business decision-making in companies.\n        <\/p>\n\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a scientific review paper<\/p>\n\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span>\n            internal audit, risk management, organizational efficiency, modern business\n          <\/p>\n\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M42, M48, 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\">Abstract<\/div>\n            <h3>4) Sustainability of Insurance Companies\u2019 Operations in Crisis Conditions with Special Reference to Bosnia and Herzegovina<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 45\u201354<\/div>\n        <\/div>\n\n        <p class=\"abstract-authors\">\n          Author: Dr. Advija Alihod\u017ei\u0107\n        <\/p>\n\n        <p class=\"abstract-text\">\n          The lack of literature in the area of insurance companies\u2019 operations in crisis situations, and how to prevent such situations, motivated the author to present this paper. The aim is to encourage insurance company managers in Bosnia and Herzegovina to prepare in a timely manner to respond to crisis prevention and to act appropriately if crises occur, since insurance companies\u2014regardless of ownership structure\u2014are of public interest. The paper consists of four parts: introduction, preventive management of business crisis, identification of crisis causes, and conclusion. The introduction provides a brief overview of the insurance market situation in 2024 in Bosnia and Herzegovina, defines crisis operating conditions as an unplanned and undesired period of limited duration with an uncertain outcome, and lists the most common types of crises (liquidity, business performance, solvency, competitiveness, HR crisis). The second part covers preventive crisis management (symptoms, action plan, strategy, crisis management, staff training, forecasting and prevention). The third part discusses identifying and managing causes of crisis, introducing controlling, and timely decision-making regarding the formation of a crisis management team. The conclusion provides recommendations for managers to be operationally and strategically prepared for doing business in crisis conditions.\n        <\/p>\n\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a scientific review paper<\/p>\n\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span>\n            insurance companies, business crisis, crisis management process, symptoms of business crisis, crisis management\n          <\/p>\n\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> G22, J48\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\">Abstract<\/div>\n            <h3>5) The Importance of Inspection Supervision for Detecting Accounting Fraud in Corporate Income Tax Calculations<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 55\u201360<\/div>\n        <\/div>\n\n        <p class=\"abstract-authors\">\n          Authors: Dr. Ankica \u010cani\u0107, Dr. Azira Osmanovi\u0107\n        <\/p>\n\n        <p class=\"abstract-text\">\n          Accounting fraud is an everyday phenomenon today, particularly in corporate income tax calculations. Its essence lies in applying accounting procedures that result in an incorrect tax base. Corporate income tax calculation is prescribed by relevant accounting and legal regulations that must be fully complied with. However, individuals sometimes circumvent or violate prescribed provisions, thereby committing accounting fraud with the aim of calculating and paying a lower corporate income tax. Inspection supervision is a procedure for determining the correct tax base. Inspectors perform review and verification activities of accounting documentation, as well as checks of bookkeeping records. By detecting accounting fraud, hidden corporate income tax liabilities are revealed, which leads to the assessment of additional tax obligations and, consequently, to uncovering tax evasion and its perpetrators.\n        <\/p>\n\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a professional paper<\/p>\n\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span>\n            accounting fraud, corporate income tax, inspection supervision, tax evasion\n          <\/p>\n\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M42, H26, M48\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\">Abstract<\/div>\n            <h3>6) Control of Indirect Taxes through Inspection Supervision of e-KIF and e-KUF Records<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 61\u201379<\/div>\n        <\/div>\n\n        <p class=\"abstract-authors\">\n          Author: Dr. Milica Vidovi\u0107\n        <\/p>\n\n        <p class=\"abstract-text\">\n          Input tax, in relation to a taxable person, is the amount of VAT charged on the supply of goods or services to that person and the VAT paid or payable on the import of goods, where (in both cases) the goods or services are used or are to be used for the purposes of the business. The taxable person has the right to deduct VAT that they are obliged to pay or have paid when purchasing goods or services, provided that they use them for supplies subject to VAT. Article 32 of the VAT Law prescribes the conditions for exercising the right to deduct input VAT. The Instruction on the Submission of Data from Accounting Records prescribes the method, procedure and deadlines for submitting records (e-KUF and e-KIF), while the technical instruction defines document types. Under VAT regulations, the supply of services includes \u201call operations and activities that do not constitute the supply of goods,\u201d i.e., all supplies within an activity that are not considered supplies of goods. In domestic transactions, a registered VAT payer charges output VAT on the sales invoice, except for exempt services. In transactions involving services between domestic taxpayers and foreign entities, there are numerous specificities: services invoiced abroad may be exempt or taxable in Bosnia and Herzegovina, and for services invoiced from abroad, the domestic taxpayer may have an obligation to calculate and pay VAT. The paper presents the most important provisions on input VAT deduction and taxation of services and explains, through practical examples, the tax treatment of different situations.\n        <\/p>\n\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a professional paper<\/p>\n\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span>\n            VAT, input VAT, cross-border services, e-KUF, e-KIF\n          <\/p>\n\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H25, H26, H21, M48\n          <\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <!-- OTHER CONTENT -->\n    <section class=\"issue-section\">\n      <h2>Other Contents<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">Preparations for Electronic Submission of Tax Returns to the Tax Administration of the Federation of BiH Using a Qualified Electronic Certificate \u2013 Registration and Activation Process<\/span>\n          <span class=\"extra-meta\">Author: M.Sc. Fahra \u0106atovi\u0107 \u00b7 pp. 80\u201393<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Decision on Determining Other Activities Not Subject to the Obligation of Recording Turnover via Fiscal Devices in the Federation of BiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, B.Econ. \u00b7 p. 94<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Legal Solutions Regarding Bases for the Calculation of Contributions in the Federation of BiH<\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, B.Econ. \u00b7 pp. 95\u201398<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Commentary on the Rulebook on Amendments to the Rulebook on the Application of the Personal Income Tax Law of the Br\u010dko District of Bosnia and Herzegovina \u2013 Direct and Indirect Taxes, Labour Relations and Finance<\/span>\n          <span class=\"extra-meta\">Author: M.Sc. Asmir Mujanovi\u0107, OR \u00b7 pp. 99\u2013100<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Case Law Summaries<\/span>\n          <span class=\"extra-meta\">Author: Dr. Faruk Latifovi\u0107 \u00b7 pp. 101\u2013107<\/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. 108\u2013116<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Questions and Answers (from the online seminar\/webinar held on 12 November 2025)<\/span>\n          <span class=\"extra-meta\">pp. 117\u2013124<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Overview of New Regulations (BiH, FBiH, RS, Br\u010dko District of BiH)<\/span>\n          <span class=\"extra-meta\">pp. 144\u2013146<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Instructions for Authors<\/span>\n          <span class=\"extra-meta\">p. 147<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Advertising Price List in the Journal \u201cPoslovni konsultant\u201d<\/span>\n          <span class=\"extra-meta\">p. 148<\/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 issues of the journal \u201cPoslovni konsultant\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          Subscribe to the journal \u201cPoslovni konsultant\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  border-top: 1px solid #e2dada;\n}\n\n.issue-section:first-of-type {\n  border-top: none;\n  padding-top: 0;\n}\n\n.issue-section h2 {\n  font-size: 1.3rem;\n  color: var(--primary);\n  margin: 0 0 12px;\n}\n\n\/* IMPRESSUM *\/\n.imp-grid {\n  display: grid;\n  grid-template-columns: 1.1fr 1.3fr;\n  gap: 24px;\n}\n\n.imp-list { margin: 0; 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