{"id":6701,"date":"2026-02-12T14:02:48","date_gmt":"2026-02-12T14:02:48","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6701"},"modified":"2026-02-12T14:02:50","modified_gmt":"2026-02-12T14:02:50","slug":"poslovni-konsultant-broj-152-januar-2026","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-152-januar-2026\/","title":{"rendered":"BUSINESS CONSULTANT \u2013 ISSUE 152 \/ JANUARY 2026"},"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 152 \/ January 2026<\/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>Imprint<\/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\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 and Responsible Editor:<\/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. Vladica Risti\u0107, BEOPOLIS University, Belgrade, Serbia<\/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            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\">\n            Pre-balance and preparatory activities for the annual accounts of companies for 2025 \u2013 specifics of the accounting period\n          <\/span>\n          <span class=\"toc-meta\">Author: Prof. Dr. Sc. Ismet Kali\u0107 \u00b7 pp. 10\u201344<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Forensic analysis in the era of digital transformation of internal audit with the use of artificial intelligence\n          <\/span>\n          <span class=\"toc-meta\">Author: Prof. Dr. Sc. Edin Glogi\u0107 \u00b7 pp. 45\u201362<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            The importance of applying accounting policies for financial reporting of business entities\n          <\/span>\n          <span class=\"toc-meta\">Authors: Mag. Oec. Matea Antonela Vukoja, Mag. Oec. Antonio Vukoja \u00b7 pp. 63\u201371<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Cryptocurrencies as a challenge of the digital age\n          <\/span>\n          <span class=\"toc-meta\">Authors: Assoc. Prof. Dr. Sc. Sanja Kne\u017eevi\u0107 Ku\u0161lji\u0107, Assoc. Prof. Dr. Sc. Lena Sigurnjak \u00b7 pp. 72\u201379<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            The role of innovation, research and development in creating sustainable competitive advantage\n          <\/span>\n          <span class=\"toc-meta\">Author: Amina Muji\u0107, Bacc. Oec. \u00b7 pp. 80\u201387<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Managing non-tax revenues at the local level: challenges and recommendations\n          <\/span>\n          <span class=\"toc-meta\">Authors: Mr. Sc. Murisa Kozar, Dr. Sc. Marijana \u0160imi\u0107 \u00b7 pp. 88\u201398<\/span>\n        <\/li>\n      <\/ol>\n\n      <h3 class=\"toc-subheading\">\n        Current amendments and application of tax and other regulations in BiH and EU updates\n      <\/h3>\n\n      <ol class=\"toc-list\" start=\"7\">\n        <li>\n          <span class=\"toc-title\">\n            Preparations for the annual budget accounts in the Federation of BiH for 2025\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 99\u2013106<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            The minimum wage in the Federation of BiH for 2026\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 107\u2013111<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Contribution bases for certain categories of taxpayers for 2026 in the Federation of BiH\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 112\u2013118<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Regulation on reimbursement of business travel expenses in the Federation of BiH\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 119\u2013120<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Specifics of payroll calculation in Br\u010dko District BiH in relation to changes in the minimum wage in the entities as of 01\/01\/2026\n          <\/span>\n          <span class=\"toc-meta\">Author: Mr. Sc. Asmir Mujanovi\u0107, Certified Auditor \u00b7 pp. 121\u2013126<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">Selected Case Law<\/span>\n          <span class=\"toc-meta\">Author: Dr. Sc. Faruk Latifovi\u0107 \u00b7 pp. 127\u2013132<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            Questions and Answers (direct and indirect taxes, labour relations and finance)\n          <\/span>\n          <span class=\"toc-meta\">pp. 133\u2013143<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">Statistical data and support service<\/span>\n          <span class=\"toc-meta\">pp. 144\u2013162<\/span>\n        <\/li>\n\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. 163\u2013164<\/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\">Abstract<\/div>\n            <h3>1) PRE-BALANCE AND PREPARATORY ACTIVITIES FOR THE ANNUAL ACCOUNTS OF COMPANIES FOR 2025 \u2013 SPECIFICS OF THE ACCOUNTING PERIOD<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 10\u201344<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">Author: Prof. Dr. Sc. Ismet Kali\u0107<\/p>\n        <p class=\"abstract-text\">\nThe 2025 accounting period represents the fourth year of applying the new Chart of Accounts, in use since 01\/01\/2022. During this period, a negligible number of new regulations relevant to the accounting profession were adopted. Among the more significant regulations are amendments to the Personal Income Tax Rulebook and amendments to the Rulebook on the application of the Corporate Income Tax Law. Amendments were also made to the VAT rulebooks and other value added tax (VAT) regulations, as well as amendments to the Law on Contributions in the Federation of BiH. In addition, amendments were made to the Law on Crafts and Related Activities, and a new Rulebook on Commercial Books was adopted. Of particular note is the Decision amending the Decision on determining other activities that are not subject to the obligation to record turnover through fiscal devices.\nWith the aim of preserving existing jobs and mitigating employers\u2019 financial burden, the Regulation on measures of financial assistance to private employers, crafts and other self-employed activities in the Federation of BiH for 2025 was adopted, as well as the Regulation on the payment of assistance to workers by employers in the Federation of BiH. These regulations enable the payment of non-taxable assistance to workers on a voluntary basis, in line with the employer\u2019s financial capabilities and prescribed conditions.\nThe Government of the Federation of Bosnia and Herzegovina, in order to adjust the amount of assistance, adopted the Regulation amending the Regulation on the payment of assistance to workers by employers (\u201cOfficial Gazette of the FBiH\u201d, No. 58\/25 of 01\/08\/2025), applicable from 01\/08\/2025. In line with this regulation, in Article 3, paragraph (1) of the existing Regulation (\u201cOfficial Gazette of the FBiH\u201d, Nos. 8\/25 and 14\/25), the amount \u201c450.00 KM\u201d is replaced by \u201c400.00 KM\u201d, thereby reducing the maximum amount of non-taxable assistance employers may pay to employees. The employer still has the option to pay assistance in an amount lower than the prescribed maximum.\nIn circumstances of a significantly increased scope and complexity of work, very important activities related to preparing the annual accounts for 2025 are also ahead of our profession. Preparatory activities for the 2025 annual accounts include carrying out pre-balance activities and the annual inventory of assets and liabilities as of 12\/31\/2025. This paper covers control procedures for assets, equity and liabilities in the balance sheet, as well as revenue and expense accounts, i.e., control of those business transactions that characterized and marked this accounting period. The purpose of control procedures is to verify the correctness of transferring opening balances as of 01\/01\/2025 (the balance sheet identity principle), to control the recording of business events, their accounting and tax treatment, and the adequacy and completeness of accounting documentation, using accounts in accordance with the current Analytical Chart of Accounts, in use since 01\/01\/2022.\nSpecifics of inventorying assets and liabilities, reconciliation of receivables and liabilities, the final depreciation calculation for 2025, consistent application of IAS\/IFRS and IFRS for SMEs, are preparatory and pre-balance activities addressed in this paper.\nIt is also important to note that alongside preparatory activities for the 2025 annual accounts, our profession is conducting intensive preparations for compiling financial statements for the period 01\/01\u201312\/31\/2025.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a professional paper<\/p>\n          <p class=\"abstract-keywords\"><span class=\"abstract-label-inline\">KEYWORDS:<\/span> preparatory activities, pre-balance activities, control procedures, annual accounts, financial statement forms<\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M4, M42<\/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\">Abstract<\/div>\n            <h3>2) FORENSIC ANALYSIS IN THE ERA OF DIGITAL TRANSFORMATION OF INTERNAL AUDIT WITH THE USE OF ARTIFICIAL INTELLIGENCE<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 45\u201362<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">Author: Prof. Dr. Sc. Edin Glogi\u0107<\/p>\n        <p class=\"abstract-text\">\nIn the context of accelerated digital transformation, internal audit increasingly integrates advanced technologies\u2014especially artificial intelligence (AI)\u2014to enhance the detection and prevention of fraud. This paper examines the role of forensic analysis within modernized audit processes, focusing on the use of AI tools to identify irregularities and suspicious patterns in financial statements. Through a review of current literature and global practices, the paper identifies key opportunities and risks that AI brings to forensic auditing, including challenges related to ethics, algorithm transparency, and the regulatory framework. Particular emphasis is placed on the need to balance technological progress and professional judgement in conducting internal investigations.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a review paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> forensic analysis, internal audit, artificial intelligence, digital transformation, AI tools, financial fraud, audit ethics\n          <\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M42, K42, O33<\/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) THE IMPORTANCE OF APPLYING ACCOUNTING POLICIES FOR FINANCIAL REPORTING OF BUSINESS ENTITIES<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 63\u201371<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">Authors: Mag. Oec. Matea Antonela Vukoja, Mag. Oec. Antonio Vukoja<\/p>\n        <p class=\"abstract-text\">\nThis paper explores the importance of adopted accounting policies for transparent and reliable financial reporting of business entities. Starting from theoretical foundations, the paper focuses on the role of policies in structuring financial statements, differences in the effects of methods such as various depreciation approaches, and the implications of IAS 8 in cases of policy changes. Through practice analysis and graphical presentations, it is shown how selected policies directly affect profitability indicators, the tax base, and the transparency of reports. The paper concludes that accounting policies are not merely technical tools, but a key instrument for managing perceptions of business performance and preserving the integrity of market information.\nAccounting is a system that provides information about the economic activities of business entities. By describing, measuring, and interpreting economic activities, the accounting system provides information on financial position, business performance, cash flows, changes in equity, and other financial and non-financial information relevant to external and internal users of financial statements. All business entities must prepare fundamental financial statements as they provide the main indicators of a company\u2019s performance.\nFinancial statements contain all necessary information that enables company management to make proper business decisions. Accounting policies play an important role in the process of preparing financial statements. Once selected, accounting policies should be applied consistently except in cases of changes in legal regulations, national or international standards. Additionally, accounting policy changes may occur if such changes would lead to a higher-quality presentation of financial statements, which must fairly and truthfully present the financial situation of the company.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a review paper<\/p>\n          <p class=\"abstract-keywords\"><span class=\"abstract-label-inline\">KEYWORDS:<\/span> accounting policies, international accounting standards, depreciation, inventory accounting<\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> M40, M41, G30<\/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) CRYPTOCURRENCIES AS A CHALLENGE OF THE DIGITAL AGE<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 72\u201379<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">Authors: Assoc. Prof. Dr. Sc. Sanja Kne\u017eevi\u0107 Ku\u0161lji\u0107, Assoc. Prof. Dr. Sc. Lena Sigurnjak<\/p>\n        <p class=\"abstract-text\">\nThe global economy in the 21st century, supported by digitalization, is one of the main characteristics of today\u2019s era. One novelty enabled by the development of digitalization is the emergence of digital money\u2014cryptocurrencies. Cryptocurrencies are a modern form of money that is becoming increasingly popular, and investing in cryptocurrencies is considered one of the most attractive investment opportunities in the market.\nThe aim of this paper is to explain and understand one of the key concepts of the digital world\u2014cryptocurrencies, their advantages and disadvantages, to explore investing in them, and to draw conclusions about the future trend of cryptocurrency development. The research includes an analysis of a survey questionnaire completed by 98 respondents from Brod-Posavina County. A limitation of the research is the small number of respondents. The results showed that most respondents are familiar with the concept of cryptocurrencies, but lack of money and high risk are the main reasons why they do not invest more.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a review paper<\/p>\n          <p class=\"abstract-keywords\"><span class=\"abstract-label-inline\">KEYWORDS:<\/span> cryptocurrencies, digitalization, investing<\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> G23, O33, G15<\/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 ROLE OF INNOVATION, RESEARCH AND DEVELOPMENT IN CREATING SUSTAINABLE COMPETITIVE ADVANTAGE<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 80\u201387<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">Author: Amina Muji\u0107, Bacc. Oec.<\/p>\n        <p class=\"abstract-text\">\nThe contemporary business environment is characterized by intense competition, rapid technological changes, and a constant need to improve business processes. Such an environment requires companies to continuously invest in innovation and research and development activities in order to achieve sustainable competitive advantage. This paper provides a theoretical analysis of the role of innovation and the research and development function in creating long-term competitive advantage, relying on relevant literature and classical theoretical approaches to competitiveness. Special emphasis is placed on the contribution of innovation potential, organizational capacities, and managerial decisions to developing a company\u2019s ability to respond to changes in the market environment. The paper highlights key factors that determine a company\u2019s innovation capability, emphasizing the importance of strategically oriented research and development activities as the foundation of sustainable business growth.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a professional paper<\/p>\n          <p class=\"abstract-keywords\"><span class=\"abstract-label-inline\">KEYWORDS:<\/span> innovation, research and development, competitive advantage, strategic management, technological changes<\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> O31, M10<\/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) MANAGING NON-TAX REVENUES AT THE LOCAL LEVEL: CHALLENGES AND RECOMMENDATIONS<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 88\u201398<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">Authors: Mr. Sc. Murisa Kozar, Dr. Sc. Marijana \u0160imi\u0107<\/p>\n        <p class=\"abstract-text\">\nNon-tax revenues represent an important source of financing for local self-government units and significantly affect the quality of public services and the fiscal sustainability of local budgets. Although smaller in volume than tax revenues, due to the complexity of recording, control, and collection they often present a greater administrative challenge. The paper analyzes the legal framework, types of non-tax revenues, their collection and recording procedures, and key practical problems. Particular attention is paid to the obligations of local units to establish effective internal controls and adopt rulebooks on managing non-tax revenues, drawing on domestic regulation and international recommendations.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Peer-reviewed and categorized as a professional paper<\/p>\n          <p class=\"abstract-keywords\"><span class=\"abstract-label-inline\">KEYWORDS:<\/span> non-tax revenues, local self-government, revenue management, internal control, public finance<\/p>\n          <p class=\"abstract-jel\"><span class=\"abstract-label-inline\">JEL:<\/span> H71, H72, H83<\/p>\n        <\/div>\n      <\/article>\n\n    <\/section>\n\n    <!-- OTHER CONTENT -->\n    <section class=\"issue-section\">\n      <h2>Other Content<\/h2>\n      <ul class=\"extra-list\">\n        <li>\n          <span class=\"extra-title\">\n            Preparations for the annual budget accounts in the Federation of BiH for 2025\n          <\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 99\u2013106<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">\n            The minimum wage in the Federation of BiH for 2026\n          <\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 107\u2013111<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">\n            Contribution bases for certain categories of taxpayers for 2026 in the Federation of BiH\n          <\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 112\u2013118<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">\n            Regulation on reimbursement of business travel expenses in the Federation of BiH\n          <\/span>\n          <span class=\"extra-meta\">Author: Almira Huri\u0107, dipl. ecc., Certified Auditor \u00b7 pp. 119\u2013120<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">\n            Specifics of payroll calculation in Br\u010dko District BiH in relation to changes in the minimum wage in the entities as of 01\/01\/2026\n          <\/span>\n          <span class=\"extra-meta\">Author: Mr. Sc. Asmir Mujanovi\u0107, Certified Auditor \u00b7 pp. 121\u2013126<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Selected Case Law<\/span>\n          <span class=\"extra-meta\">Author: Dr. Sc. Faruk Latifovi\u0107 \u00b7 pp. 127\u2013132<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">\n            Questions and Answers (direct and indirect taxes, labour relations and finance)\n          <\/span>\n          <span class=\"extra-meta\">pp. 133\u2013143<\/span>\n        <\/li>\n        <li>\n          <span class=\"extra-title\">Statistical data and support service<\/span>\n          <span class=\"extra-meta\">pp. 144\u2013162<\/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. 163\u2013164<\/span>\n        <\/li>\n      <\/ul>\n    <\/section>\n\n    <!-- CTA: SUBSCRIPTION \/ JOURNAL SIGN-UP -->\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 sign up 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          Sign up for 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  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