{"id":6862,"date":"2026-04-23T10:26:24","date_gmt":"2026-04-23T10:26:24","guid":{"rendered":"https:\/\/finconsult.ba\/?page_id=6862"},"modified":"2026-04-23T10:26:26","modified_gmt":"2026-04-23T10:26:26","slug":"poslovni-konsultant-broj-155-april-2026","status":"publish","type":"page","link":"https:\/\/finconsult.ba\/en\/poslovni-konsultant-broj-155-april-2026\/","title":{"rendered":"POSLOVNI KONSULTANT \u2013 BROJ 155 \/ APRIL 2026."},"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 155 \/ April 2026<\/h1>\n      <p class=\"issue-lead\">\n        A scientific and professional journal in the fields of economics, finance, accounting, auditing, taxation, and modern 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: (035) 277-275 \u00b7 Mobile: 061\/963-917<br>\n                E-mail: finconsult@bih.net.ba\n              <\/dd>\n            <\/div>\n            <div>\n              <dt>Editor-in-Chief:<\/dt>\n              <dd>Prof. Dr. 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. 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. Vladica Risti\u0107, BEOPOLIS University, Belgrade, Serbia<\/li>\n            <li>Prof. Dr. Sci. Marijana \u0160e\u0107ibovi\u0107, College of 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    <!-- 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            CONSOLIDATED FINANCIAL STATEMENTS \u2013 ACCOUNTING AND TAX ASPECTS\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, BSc Econ. \u00b7 pp. 8\u201328<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            SCIENTIFIC AND METHODOLOGICAL APPROACHES TO FORMING THE FINANCIAL STRUCTURE OF ENTERPRISES IN THE HOSPITALITY INDUSTRY\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof. Dr. Sci. Ismet Kali\u0107, Prof. Dr. Sci. Liudmyla M. Hanushchak-Yefimenko, Prof. Dr. Sci. Olena A. Stepanova \u00b7 pp. 29\u201335<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            THE IMPORTANCE OF ORGANIZING CRISIS MANAGEMENT, CRISIS PLANS, AND RISK MATRICES AS A RESPONSE TO THE CRISIS CAUSED BY THE WAR IN THE MIDDLE EAST\n          <\/span>\n          <span class=\"toc-meta\">Author: Prof. Dr. Sci. Bo\u017eo Vukoja \u00b7 pp. 36\u201350<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            META-SCIENTIFIC SYNERGY OF ECOLOGICAL ENTREPRENEURSHIP: TRANSFORMATION OF AGRICULTURE IN BOSNIA AND HERZEGOVINA THROUGH INNOVATION, SUSTAINABILITY, AND RURAL DEVELOPMENT\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof. Dr. Sci. Vladica Risti\u0107, Prof. Dr. Sci. Ismet Kali\u0107 \u00b7 pp. 51\u201361<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            INTERPERSONAL JUSTICE AND THE PERFORMANCE OF TEACHING STAFF: THE KEY ROLE OF ALTRUISM IN THE EDUCATIONAL CONTEXT\n          <\/span>\n          <span class=\"toc-meta\">Author: Dr. Sci. Indira Randall \u00b7 pp. 62\u201376<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            BENEFIT CORPORATIONS\n          <\/span>\n          <span class=\"toc-meta\">Author: Prof. Dr. Veljko Trivun \u00b7 pp. 77\u201384<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            EUROPEAN INTEGRATION AS A DRIVER OF PUBLIC ADMINISTRATION DEVELOPMENT IN BOSNIA AND HERZEGOVINA\n          <\/span>\n          <span class=\"toc-meta\">Authors: Prof. Dr. Nermin Lapandi\u0107, Lejla \u0160uman \u00b7 pp. 85\u201395<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            THE IMPACT OF SOCIOECONOMIC FACTORS ON THE FINANCING OF THE HEALTHCARE SYSTEM IN THE FEDERATION OF BIH\n          <\/span>\n          <span class=\"toc-meta\">Author: Prof. Dr. Sci. Slavko Vuki\u0107 \u00b7 pp. 95\u2013107<\/span>\n        <\/li>\n      <\/ol>\n\n      <h3 class=\"toc-subheading\">\n        CURRENT AMENDMENTS AND APPLICATION OF TAX AND OTHER REGULATIONS IN BIH, AS WELL AS CURRENT DEVELOPMENTS IN THE EU\n      <\/h3>\n\n      <ol class=\"toc-list\" start=\"9\">\n        <li>\n          <span class=\"toc-title\">\n            AMENDMENTS TO THE LAW ON PENSION AND DISABILITY INSURANCE IN THE FEDERATION OF BIH\n          <\/span>\n          <span class=\"toc-meta\">Author: Almira Huri\u0107, BSc Econ., Certified Auditor \u00b7 pp. 108\u2013112<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            APPLICATION OF THE DECISION ON THE AMOUNT OF FINANCIAL ASSISTANCE TO EMPLOYEES DUE TO THE RISE IN CONSUMER PRICES IN THE BR\u010cKO DISTRICT OF BIH FOR 2026\n          <\/span>\n          <span class=\"toc-meta\">Author: Mr. Sci. Asmir Mujanovi\u0107, Certified Auditor \u00b7 pp. 113\u2013115<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            CASE LAW SENTENCES\n          <\/span>\n          <span class=\"toc-meta\">Author: Dr. Sci. Faruk Latifovi\u0107 \u00b7 pp. 116\u2013121<\/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. 122\u2013129<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            STATISTICAL DATA AND SUPPORT SERVICE FOR WORK\n          <\/span>\n          <span class=\"toc-meta\">pp. 130\u2013148<\/span>\n        <\/li>\n\n        <li>\n          <span class=\"toc-title\">\n            OVERVIEW OF NEW REGULATIONS (BiH, FBiH, RS, BR\u010cKO DISTRICT BIH)\n          <\/span>\n          <span class=\"toc-meta\">pp. 149\u2013150<\/span>\n        <\/li>\n      <\/ol>\n    <\/section>\n\n    <!-- ABSTRACTS -->\n    <section class=\"issue-section\">\n      <h2>Articles with Abstracts<\/h2>\n\n      <!-- 1 -->\n      <article class=\"abstract-item\">\n        <div class=\"abstract-header\">\n          <div>\n            <div class=\"abstract-label\">ABSTRACT<\/div>\n            <h3>1) CONSOLIDATED FINANCIAL STATEMENTS \u2013 ACCOUNTING AND TAX ASPECTS<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 8\u201328<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Almira Huri\u0107, BSc Econ.\n        <\/p>\n        <p class=\"abstract-text\">\n          Consolidation is the process of combining basic financial statements carried out by legal entities acting as parent companies in relation to their subsidiaries. The consolidation of financial statements arises from a situation in which one business entity acquires ownership (shares or interests) in other legal entities, which remain separate legal entities even after the business combination. In such a case, each company, after acquiring shares or interests in another company, retains its own accounting records and prepares its own financial statements. Entities required to prepare consolidated statements are prescribed by IFRS 10 \u2013 Consolidated Financial Statements and IAS 28 \u2013 Investments in Associates and Joint Ventures, as well as by the Law on Accounting and Auditing in the Federation of BiH, while tax consolidation is prescribed and enabled under certain conditions by the Corporate Income Tax Law of the Federation of Bosnia and Herzegovina. The new Law on Accounting and Auditing in the Federation of BiH addresses the issue of consolidated statements in much greater detail and, unlike the old Law, aligns more closely with International Accounting Standards and International Financial Reporting Standards. However, it is still based on a conventional approach to the scope of consolidation, without recognizing control elements in accordance with IFRS 10.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Professional Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> consolidation, statements, control\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> H2, H25\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\">ABSTRACT<\/div>\n            <h3>2) SCIENTIFIC AND METHODOLOGICAL APPROACHES TO FORMING THE FINANCIAL STRUCTURE OF ENTERPRISES IN THE HOSPITALITY INDUSTRY<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 29\u201335<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Sci. Ismet Kali\u0107, Prof. Dr. Sci. Liudmyla M. Hanushchak-Yefimenko, Prof. Dr. Sci. Olena A. Stepanova\n        <\/p>\n        <p class=\"abstract-text\">\n          The financial structure of enterprises in the tourism industry represents a set of economic and\/or other spheres of financial responsibility (for revenues and expenditures, only expenditures, certain financial indicators, etc.), distributed among the structural units of an enterprise or company, which are the objects of budgeting and management accounting. Within the financial structure, it is common to distinguish different types of accounting centers: profit centers, loss centers, revenue and expenditure centers, cost centers, project centers, investment centers, etc. The aim of this article is to analyze and explain the scientific and methodological approaches to forming the financial structure of enterprises in the hospitality industry. The article explains the basis for the use of capital in the hospitality industry, which is aimed at satisfying consumers\u2019 social needs and should be developed on the basis of state management of economic entities in this sphere of the national economy. It examines the formation of the financial structure of enterprises in the hospitality industry, which is directed toward maximizing the economic efficiency of business entities, specifically in tourism and hospitality. It was determined that three parts can be distinguished in the capital of the hospitality industry: working capital invested in the purchase of goods (fixed and variable capital) necessary for providing hospitality services; capital invested in additional costs of providing hospitality services; and capital invested in the net costs of providing hospitality services. The need to assess the efficiency of the budgeting system based on an analysis of the financial condition of enterprises in the hospitality industry is justified. Methodological approaches for assessing the efficiency of economic processes and identifying the strengths and weaknesses of enterprises in the hospitality industry are also explained.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> budgeting; hospitality industry; hotel and restaurant enterprises; tourism; financial support to the hospitality industry; economic efficiency\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> F23, L83, G14\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) THE IMPORTANCE OF ORGANIZING CRISIS MANAGEMENT, CRISIS PLANS, AND RISK MATRICES AS A RESPONSE TO THE CRISIS CAUSED BY THE WAR IN THE MIDDLE EAST<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 36\u201350<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Sci. Bo\u017eo Vukoja\n        <\/p>\n        <p class=\"abstract-text\">\n          The contemporary business environment is marked by increasing uncertainty and the growing frequency of crises of various kinds\u2014economic, geopolitical, energy-related, technological, and health-related. Crises are no longer exceptions; they are becoming a permanent feature of the environment in which organizations operate. In such conditions, organizations that do not develop a systematic approach to risk management are exposed to significant operational, financial, and reputational consequences. This paper analyzes the importance of crisis management as a key element of organizational resilience. Special emphasis is placed on the development of crisis strategic plans as fundamental tools for managing crisis situations. Crisis plans enable organizations to adopt a structured approach to risk identification, assessment of their impact, definition of responses, and a clear allocation of responsibilities and communication flows. The paper also addresses the importance of the risk matrix as a tool for the systematic evaluation of risks. By using a risk matrix, organizations can classify threats according to the probability of occurrence and the intensity of consequences, thereby enabling effective decision-making and optimal allocation of resources. Without such a structured approach, responses to a crisis are often ad hoc, increasing the level of uncertainty and damage. Special attention is devoted to the role of internal audit in the context of crisis management. Internal audit today goes beyond its traditional control function and becomes an important strategic partner to management. Its role includes recognizing systemic risks, assessing the effectiveness of control mechanisms, and initiating improvements in risk and crisis management. The paper further highlights the importance of scenario planning and testing preparedness through crisis simulations. Organizations that develop various possible crisis scenarios have a greater capacity to adapt and recover more quickly. In conclusion, crisis management is defined as a continuous process that must be integrated into all levels of an organization. Timely preparation, clearly defined procedures and responsibilities, and continuous monitoring and adjustment are key to successful crisis management. Organizations that develop such an approach not only reduce the negative consequences of crises but also increase their long-term competitiveness and resilience.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> crisis management, risk management, crisis plan, risk matrix, internal audit, organizational resilience, global crises, business continuity\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M10, M42, D81\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) META-SCIENTIFIC SYNERGY OF ECOLOGICAL ENTREPRENEURSHIP: TRANSFORMATION OF AGRICULTURE IN BOSNIA AND HERZEGOVINA THROUGH INNOVATION, SUSTAINABILITY, AND RURAL DEVELOPMENT<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 51\u201361<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Sci. Vladica Risti\u0107, Prof. Dr. Sci. Ismet Kali\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Agriculture in Bosnia and Herzegovina, over the last decade, has been facing increasingly pronounced ecological, economic, and social challenges, including climate change, depopulation of rural areas, technological backwardness, and limited market access. Despite these difficulties, the sector is gaining a new development perspective through ecological entrepreneurship, digitalization, and the growing demand for organic products. This paper offers an innovative analysis of ecological entrepreneurship in the agriculture of Bosnia and Herzegovina through the application of a meta-scientific approach, which goes beyond classical interdisciplinary frameworks and integrates elements of ecological economics, agroecology, rural development, and contemporary technological paradigms.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> ecological entrepreneurship; meta-scientific approach; sustainable agriculture; agroecology; rural development; regenerative agriculture; digitalization; Bosnia and Herzegovina\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> Q01, Q13, O13, L26\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) INTERPERSONAL JUSTICE AND THE PERFORMANCE OF TEACHING STAFF: THE KEY ROLE OF ALTRUISM IN THE EDUCATIONAL CONTEXT<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 62\u201376<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Dr. Sci. Indira Randall\n        <\/p>\n        <p class=\"abstract-text\">\n          This paper examines the impact of interpersonal justice, altruism, and psychological insecurity on the work performance of teaching staff in the education sector. The aim of the research is to analyze the direct and indirect relationships between the stated constructs, with special emphasis on the mediating role of altruism. The empirical research was conducted on a sample of 117 teachers in Bosnia and Herzegovina, using the PLS-SEM approach. The results show that interpersonal justice does not have a direct statistically significant impact on work performance, but it exerts a significant indirect effect through the altruistic behavior of teachers. Furthermore, psychological insecurity shows a negative but weaker effect, while its impact is additionally mitigated among teachers with greater work experience within the organization. These findings contribute to understanding psychosocial mechanisms in the educational context, emphasizing the importance of prosocial behavior as a key mediating factor. Practical implications indicate that improving teachers\u2019 work performance does not directly result from fair treatment, but from its ability to encourage altruistic behavior, highlighting the need for school management to actively develop a culture of mutual support and cooperation among teachers.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> interpersonal justice, work performance, altruism, psychological insecurity, education sector\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M12, I23, D23\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) BENEFIT CORPORATIONS<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 77\u201384<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Veljko Trivun\n        <\/p>\n        <p class=\"abstract-text\">\n          How does a benefit corporation differ from others? Is it merely a charitable company? A for-profit corporation has the same structure as a traditional for-profit company. Each has a board of directors, supervisory bodies, officers, and shareholders who own shares in the company. Employees and directors run the business, while shareholders may hold them accountable for the business decisions they make. Shareholders have several ways to do this, including filing shareholder lawsuits. The difference between a traditional company and a benefit corporation lies in its purpose. The purpose of a traditional for-profit company is solely to generate profit for shareholders. This means that corporate managers are evaluated based on the financial performance of the company. They may face actions and claims from shareholders if they make decisions that sacrifice profit in order to achieve non-profit goals (benefits). In this article, we will see what advantages benefit corporations provide.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> benefit corporation, ESG, profit, corporate goals, social responsibility\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> M14, G34, L21\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\">ABSTRACT<\/div>\n            <h3>7) EUROPEAN INTEGRATION AS A DRIVER OF PUBLIC ADMINISTRATION DEVELOPMENT IN BOSNIA AND HERZEGOVINA<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 85\u201395<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Authors: Prof. Dr. Nermin Lapandi\u0107, Lejla \u0160uman\n        <\/p>\n        <p class=\"abstract-text\">\n          European integration has a significant impact on the public administrations of countries aspiring to become members of the European Union. Public administration reform is one of the key criteria in the process of European integration, and improving the functioning of the public sector and governance, although not formally part of the acquis, has remained at the very top of the EU agenda for years. Public administration is the backbone of the efficient functioning of political, economic, and social processes. The quality of public administration determines the preparedness of countries on the path to EU accession, where mandatory criteria emphasize the requirement to reform the public administrations of candidate countries. Weaknesses in public administration in Bosnia and Herzegovina are among the most important obstacles to reform progress in the country, requiring restructuring and modernization of public administration in the context of European integration. Integration into the European Union will have consequences for political, economic, and social life, as well as governance in Bosnia and Herzegovina. Public administration, as an important link in state governance, will certainly affect the speed of the accession process, while the rules set by the European Union compel public administration to become better, more efficient, and to provide better services. The aim of this paper is to offer an answer as to why good governance is necessary for Bosnia and Herzegovina and in what way European integration can influence the efficient functioning of public administration and better services for citizens.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> European integration, public administration, public services, quality management, implementation\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> F15, H83, O52\n          <\/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\">ABSTRACT<\/div>\n            <h3>8) THE IMPACT OF SOCIOECONOMIC FACTORS ON THE FINANCING OF THE HEALTHCARE SYSTEM IN THE FEDERATION OF BIH<\/h3>\n          <\/div>\n          <div class=\"abstract-pages\">pp. 95\u2013107<\/div>\n        <\/div>\n        <p class=\"abstract-authors\">\n          Author: Prof. Dr. Sci. Slavko Vuki\u0107\n        <\/p>\n        <p class=\"abstract-text\">\n          Interest in this paper arises from the fact that the financial sustainability of the healthcare system of the Federation of BiH increasingly depends on the movement of key socioeconomic indicators, whose changes directly affect the volume, structure, and stability of healthcare financing. At the beginning of the paper, the organization and financing model of the healthcare system in the Federation of BiH are explained. Demographic trends and their impact on the healthcare system are described, while economic indicators are presented through GDP, employment, and fiscal sustainability or stability. Special emphasis is placed on the analysis of healthcare expenditure and its structure in the healthcare system of the Federation of BiH in the form of expenditure per capita, the share of healthcare in GDP, the main sources of financing, the structure of insured persons, financial results, and the share of public financing in total healthcare expenditure in the Federation of BiH. A special comparison will be made between the trends of certain socioeconomic indicators of the healthcare system in the Federation of BiH during the observed period and the trends of those socioeconomic indicators in some EU-27 countries. In the prospective part of the paper, attention will also be drawn to the possibility of improving the healthcare system in the Federation of BiH through the introduction of long-term measures aimed at achieving the fiscal sustainability of the healthcare system.\n        <\/p>\n        <div class=\"abstract-extra\">\n          <p class=\"abstract-type\">Review Paper<\/p>\n          <p class=\"abstract-keywords\">\n            <span class=\"abstract-label-inline\">KEYWORDS:<\/span> socioeconomic indicators, healthcare financing, fiscal sustainability\n          <\/p>\n          <p class=\"abstract-jel\">\n            <span class=\"abstract-label-inline\">JEL:<\/span> I18, H51, H55\n          <\/p>\n        <\/div>\n      <\/article>\n    <\/section>\n\n    <h2>Other Contents<\/h2>\n    <ul class=\"extra-list\">\n      <li>\n        <span class=\"extra-title\">\n          AMENDMENTS TO THE LAW ON PENSION AND DISABILITY INSURANCE IN THE FEDERATION OF BIH\n        <\/span>\n        <span class=\"extra-meta\">Author: Almira Huri\u0107, BSc Econ., Certified Auditor \u00b7 pp. 108\u2013112<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">\n          APPLICATION OF THE DECISION ON THE AMOUNT OF FINANCIAL ASSISTANCE TO EMPLOYEES DUE TO THE RISE IN CONSUMER PRICES IN THE BR\u010cKO DISTRICT OF BIH FOR 2026\n        <\/span>\n        <span class=\"extra-meta\">Author: Mr. Sci. Asmir Mujanovi\u0107, Certified Auditor \u00b7 pp. 113\u2013115<\/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. 116\u2013121<\/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. 122\u2013129<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">STATISTICAL DATA AND SUPPORT SERVICE FOR WORK<\/span>\n        <span class=\"extra-meta\">pp. 130\u2013148<\/span>\n      <\/li>\n      <li>\n        <span class=\"extra-title\">OVERVIEW OF NEW REGULATIONS (BiH, FBiH, RS, BR\u010cKO DISTRICT BIH)<\/span>\n        <span class=\"extra-meta\">pp. 149\u2013150<\/span>\n      <\/li>\n    <\/ul>\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 editions of the \u201cBusiness Consultant\u201d journal and obtain an annual subscription,\n          you may register 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