FBIM Transactions online     DOI 10.12709/fbim.02.02.01.00                 ISSN 2334-704X (Online)
Editor-in-chief
Dr. Zoran Čekerevac



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#1
Research papers
Nikolay Tontchev, Martin Ivanov
MODELING AND OPTIMIZATION OF THE COMPOSITION OF IRON-BASED ALLOYS BY APPROXIMATION WITH NEURAL MODELS AND GENETIC OPTIMIZATION ALGORITHM

#2 Oksana Abreu Bastos
MODERN PROBLEMS OF UKRAINIAN FEMALE MIGRANTS AND THEIR CHILDREN

#3
Review articles
Branislav Djordjević
THE CONTENT OF GLOBAL MARKETING
#4 Walter E. Block
SHOULD ABORTION BE CRIMINALIZED? REJOINDER TO AKERS, DAVIES AND SHAFFER ON ABORTION
#5 Zoran Čekerevac, Petar Čekerevac, Jelena Vasiljević
INTERNET SAFETY OF SME REGARDING THE SECURITY OF ELECTRONIC MAIL
#6 Vlada Živanović, Nada Živanović, Marija Živanović
METHODS OF STRATEGIC GROWTH OF INDUSTRIAL ENTERPRISES
#7 Zoran Todorović
METHODS AND PROCESSES OF THE AUDIT OF THE FINANCIAL STATEMENTS
#8 Kristijan Ristić, Žarko Ristić
MARKET ECONOMY vs. SOCIAL ECONOMY
#9 Miloje Jelić, Jugoslav Aničić, Jasminka M. Đurović, Srećko Radojičić
ABC COSTING METHOD
#10 Violeta Babić
ACTIVE LABOR MARKET MEASURES AIMED AT ALLEVIATING UNEMPLOYMENT
#11 Vladimir Grujić, Dragan Lazić
THE FINAL PHASE OF THE FLIGHT OF AIRCRAFT AS AN ELEMENT OF CRISIS MANAGEMENT IN AVIATION - Part II
#12 Žarko Ristić, Kristijan Ristić
MANAGING OF ECONOMIC SCIENCE AND KNOWLEDGE
#13 Petar Čekerevac
MOTIVATIONAL FACTORS OF CIVIL DISOBEDIENCE – THE CASE OF HENRY DAVID THOREAU
#14 Nina Pavlovna Nedospasova, Svetlana Albertovna Runova, Daria Evgenevna Ovsyannikova
FORMATION OF STUDENTS’ SOCIAL EXPERIENCE FOR A SUCCESSFUL SOCIAL SELF- DETERMINATION OF A PERSON


MODELING AND OPTIMIZATION OF THE COMPOSITION OF IRON-BASED ALLOYS BY APPROXIMATION WITH NEURAL MODELS AND GENETIC OPTIMIZATION ALGORITHM

Nikolay Tontchev, Martin Ivanov

Abstract
The research in this paper is intended to recommend an approach for adequate prediction of the properties of iron-based alloys for a preset composition and mode of heat treatment. Stages of creation (design), testing, production and deployment of high strength alloy steel, include the specification of the chemical composition, the parameters of the mode of thermal treatment and the final mechanical properties. The steel for its components and features for heat treatment is a technological object and therefore it is possible to apply for it an approach for modeling the properties and optimizing the composition depending on the particular application. The procedure of a reasoned elaboration of the chemical composition by the number and the amount of alloying elements is relatively new related to the pursuit of the final mechanical properties. The practical results are applicable and they can be used for:
- the design of more efficient compositions in terms of the expensive alloying elements while maintaining the basic properties above a given threshold,
- evaluation of the technological cost of equally applicable technological variants of varying degrees of doping steel,
- determination of a rational representative of a certain class of materials best suited to the requirements previously set (most often controlled properties) among the rest of the class.

Keywords:
ferrous alloys, modeling and optimization properties, neural models, genetic optimization algorithm

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MODERN PROBLEMS OF UKRAINIAN FEMALE MIGRANTS AND THEIR CHILDREN

Oksana Abreu Bastos

Abstract
This article presents a study of preconditions for women’s migration from Ukraine to EU countries. Important preconditions that I identify are low salaries in Ukraine, inadequate state support for low-income families, a low level of alimony for children and increasing numbers of children who are being born into single parent families since the early 1990s. Thus, this article gives an explanation for the continued migration of women from Ukraine to EU countries. In general, Ukrainian women who decide to go abroad in order to work state that their main concern is the wellbeing and the education of their children in Ukraine. It is therefore common that Ukrainian female labor migrants deny themselves the most necessary things in order to send as much money as possible to their children in Ukraine. Paradoxically, children of female labor migrants do not always value their mothers’ efforts, and sometimes the money sent by their mothers actually has the reverse effect than that intended, as the money discourages rather than motivates these children to study, to work, and to create their careers. As a result, the money sent from abroad, in conjunction with a lack of control from their mothers as well as from the state, leads to adverse consequences for these children and for society in general.

Keywords:
Ukraine, the phenomenon of female migration, the social orphaning of children with living parents, Ukrainian women, EU countries

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THE CONTENT OF GLOBAL MARKETING

Branislav Djordjević

Abstract
Consider the following proposition: We live in a global marketplace. US based Intel, the world's largest chip maker, competes with South Korea's Samsung. In the global cell phone market, Nokia (Finland), Ericsson (Sweden), Motorola (United States), and Samsung are key players. Appliances from Whirlpool and Electrolux compete for precious retail space with products manufactured and marketed by China's Haier Group and LG of South Korea. Now consider a second proposition: We live in a world in which markets are local. In China, for example, Yum Brand's new East Dawning fast-food chain competes with local restaurants such as New Asia Snack. France's domestic film industry generates about 40 percent of local motion picture box office receipts; U.S. - made movies account for about 50 percent. For example, American auto industry giants General Motors and Ford Motor Company are locked in a competitive struggle with Toyota, Hyundai Motor Company, and other global Asian rivals as well as European companies such as Volkswagen.

Keywords:
information revolution, globalization, global marketing, global strategy, multilateral agreement, development, leverage, management myopia

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SHOULD ABORTION BE CRIMINALIZED? REJOINDER TO AKERS, DAVIES AND SHAFFER ON ABORTION

Walter E. Block

Abstract
There is a gigantic, stupendous difference between being evicted and being killed, even if, upon occasion, the former leads to the latter. Still, even in these cases, we are entitled to distinguish between these two very different concepts. With regard to the controversy surrounding the abortion issue, the pro-choice side maintains that women have a right to do both; the pro-life forces maintain that women have a right to do neither. Evictionism is the theory that it should be legal for a woman to evict the fetus at any time during her pregnancy, but never, ever, to explicitly kill it. That would be murder. Were evictionism to be the law of the land, with present medical technology, all evicted fetuses in the first two trimesters would die, but they would not be murdered. All evicted fetuses in the last trimester would live, in alternative environments. And, as medical technology improves over time, more and more of those who are evicted at earlier stages of the pregnancy would be able to live. Ultimately, but not at present, evictionism would save the lives of all fetuses.

Keywords:
abortion, pro-life, pro-choice, evictionism, private property rights

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INTERNET SAFETY OF SME REGARDING THE SECURITY OF ELECTRONIC MAIL

Zoran Čekerevac, Petar Čekerevac, Jelena Vasiljević

Abstract
In today's business, use of electronic mail is practically inevitable. Most of the relevant information of an organization in one way or another is transmitted by e-mail, either as an attachment or as a part of the message content. Therefore businesses care about protection of information sent by e-mail. In doing so, the organization of protection doesn't depend much on the size of a company or an organization, the problems are very similar. Here must be noted that large organizations have at their disposal more resources, but also that such organizations are more interesting and more vulnerable to attacks. However, the development of information technology has provided even the "excess" capacities of eavesdropping systems, so lately email monitoring is practically brought down to individual users. In the first part of the paper security of electronic mail and electronic communication is analyzed in the light of the scandal caused by Edward Snowden's publishing of classified information about the monitoring of electronic communications in The Guardian journal and on his Web site as well as in his statements. In the second, more voluminous part the article, the organization of e-mail transmission, as well as the critical points in the chain of transmission of messages where the message can be attacked, lost, or "only" late are analyzed. Also, here are presented some options for e-mail encryption protection in variants: "end-to-end", server - server, and client - server. Certain consideration is given to risks of storing mails at second or third hand. At the end of the article, there are discussed some legal aspects, the available legislation and protection of electronic messages using electronic signatures and public and private keys for encryption. In the conclusion, it is stated that based on the previous analyses it can be concluded that there is virtually no technology that ensures absolute protection of messages and that it is not enough to protect an important message during its trip through cyber space and that the message should be protected from its creation to its reading and archiving. Also, it is not to be expected that the situation with mail security will be improved with new legislation. Hunger for data explodes.

Keywords:
electronic mail, email, Internet, safety, protection, security, server, client, electronic signature, digital signature, encryption, public key, secret key, Prism, Tempora, surveillance, SME

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METHODS OF STRATEGIC GROWTH OF INDUSTRIAL ENTERPRISES

Vlada Živanović, Nada Živanović, Marija Živanović

Abstract
Industrial world in a global business is exposed to constant change processes. The processes begin with a daily work in organization and drive business and especially in strategic planning changes at the level of the entire enterprise. If favorable circumstances exist, overall managing would have a long-term success in company, so the motivation of employees would lead towards achieving new goals. Reengineering is the driving force that helps companies, business and manufacturing organizations to achieve success in the new millennium that is full of challenges, risks, information explosion, Internet communications, teleconferencing and global competition. On the basis of these dramatic changes there are two main forces: technological change and globalization. They create both the new opportunities and risks. Companies or small businesses throughout the world realize that they can no longer ignore foreign competition and foreign markets, new methods and technologies and new forms of organizational structures. Technologies are expanding at an increasing rate, and each of them creates new opportunities for reengineering. In these changes some jobs will disappear and some jobs will have new results, and number of firms will try to do their businesses on the principle that “only those who can adapt to changes survive”. Market conditions will be created by people who will decide on the changes, plans and projects, organizational culture, new challenges to create value that can be sold (goods and services) and how to define where consumers expect to buy. In this paper, attention is concentrated on the three most important methods and techniques for strategic business changes, observed through the application reengineering, including: self-assessment, teamwork and benchmarking.

Keywords:
strategy, change, industrial development, re-engineering enhancements, self-assessment, benchmarking team work, market

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METHODS AND PROCESSES OF THE AUDIT OF THE FINANCIAL STATEMENTS

Zoran Todorović

Abstract
The objective that the author wanted to achieve in this paper is to highlight the responsibilities of auditors and management of legal persons that appear in the audit of financial statements. Independent audit plays a key role in the organization markenting economy and is an essential factor in preserving the stability of economic and political system country. Audit was promoted the first time in the Montenegrin legislation regulations on 2005. The Law on Accounting and Auditing introduces audit institution in: companies, banks, insurance companies, stock exchanges and stock. Changes and amendments to the Law on Accounting and Auditing MNE were published in the Official Gazette of Montenegro (Official Gazette of RM 69 / 05 and Official Gazette of Montenegro 80/08, and 32/11), that compliance with EU Directives and IAS / IFRS and ISA, as well as the Code of Ethics of IFAC. Special attention in this paper addresses the analysis and the basic components of the audit process: claims management on the financial statements, audit evidence as a basis for the audit opinion; procedures used to obtain audit evidence as well as working papers of audit procedures performed.

Keywords:
audit, audit evidence, working papers, review procedures, ISA

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MARKET ECONOMY vs. SOCIAL ECONOMY

Kristijan Ristić, Žarko Ristić

Abstract
In the modern world, and especially in Central and Eastern Europe, "dangerous" market economy is equated with well-being, which is the market order created in the West and Southern Europe. Even when the market economy reigns everywhere in Europe, the differences in welfare may remain the same or possibly become deeper. No illusions should be taught that in the near future, everyone in Europe will have long expected welfare. It can remain poor despite the introduction of a market economy. Social leveling just all can not succeed. Social differences are, therefore, inevitable for democracy and the market can not bear being. Like everywhere else so far, the market economy is not a native plant, "which can grow just about anywhere, and one should only be careful not to pull out it with the roots." But the market as a cultivated plant, requires careful care and climatic conditions. The market economic system much "nags" up to its full momentum and growth. Outstanding efforts, time and investment are imperatives for individuals, businesses, government and society. At the same time, it is not for sure that the flower beds of the market economy automatically will ensure social welfare. The market is therefore only necessary (and useful), but not sufficient condition for the flourishing of prosperity. Materially good standing companies are regulated by market principles, but and many poor societies are market oriented as well. The market here does not explain the differences in well-being, as well as the regional differences in the life standards are not explained by the climate, geographical location, historical development, traditions, religions, races, or traditions. Market even in identical economic system does not produce the same results. A good example of this is the EU. However, the economic power of the country and the social well-being of the individual do not depend exclusively on the economic system of market-oriented society. So far, they have always been economically successful in the long run, only those who submitted all resources to economic interests in the market economic system (Japan, USA, Germany). This is the "endowment of the merkantilistic European spirit", in which the religion, science, art, philosophy, market, and the state are at the service of economic success. To act profitably, efficient, flexible and according the marketing method, that is the way of the development of economic power and material existence.

Keywords:
market economy, economic system, economics, competition, social welfare, directing the economy

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ABC COSTING METHOD

Miloje A. Jelić, Jugoslav Aničić, Jasminka M. Đurović, Srećko Radojičić

Abstract
Activity-based costing (ABC) resulted from the outdated and unreliable information about the cost price and cost calculated in the traditional costing systems. ABC method of calculation is based on general production costs that are the main reason for switching from traditional methods of costing to the ABC method. To calculate the exact cost, theory and practice developed method for cost accounting based on activities (ABC). The cost accounting system puts emphasis on activities as main drivers of overhead costs, and uses them to calculate these costs and their allocation to the final cost centers. Calculation based on the activities is a system, which includes improvements to the cost accounting system based on cost centers. Costing based on activities is simultaneously, also, a cost accounting system based on cost centers. Today's business conditions require better costs monitoring. Using of the ABC method, which monitors and allocates the costs of the activities, allows to achieve it. By applying the ABC method one does not give up the traditional system of costs monitoring. ABC method complements the information allowing a regular distribution of costs. Costing by ABC method is of great importance to identify opportunities for improving of the efficiency of the production process.

Keywords:
method, expenses, accounting, activity, efficiency, ABC method

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ACTIVE LABOR MARKET MEASURES AIMED AT ALLEVIATING UNEMPLOYMENT

Violeta Babić

Abstract
Employment measures of the state can have a significant impact on employment, especially of those people who have difficulties entering the labor market.These measures don’t only stimulate employers, but also provide incentives for self-employment. The increase of government expenses on active labor market programs, particularly in Central and Eastern Europe, reduces unemployment, but rapid economic growth and development is impossible without an increase of business investment. Serbia's unemployment rate is extremely high, and its reduction will result from employment policy measures that must comply with the requirements of the labor market, educational policy and scientific and technological development, while creating jobs in the private sector.This paper aims to show how much the developed countries of the EU, the countries of Central and Eastern Europe and Serbia invested in active employment measures in the past, and it also shows the way those investments led to a decrease in unemployment. The structure of the measures taken to reduce unemployment, and the objectives and priorities of the national strategy for employment in Serbia are also presented. For this purpose, a comparative analysis of different indicators was carried out. The conclusion is that by using the measures of active employment policy states can significantly decrease unemployment, but these measures must be combined with investment activities.

Keywords:
policy measures, employment, unemployment

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THE FINAL PHASE OF THE FLIGHT OF AIRCRAFT AS AN ELEMENT OF CRISIS MANAGEMENT IN AVIATION - Part II

Vladimir Grujić
Dragan Lazić

Editor’s note
This article is too large to fit into any one of our issues. But, due to specific thematic and its importance, we have decided to run it as a two part series. The first of these features the introduction, the aviation history and crises management in the aviation. Part II, below, contains most of the analysis of the main problems of landing, and ends with the authors’ conclusion and bibliography.

Abstract
Airline companies have a fundamental existential need to operate in a highly regulated environment, in order to accurately plan their activities to achieve their strategic objectives within which occupies a key place for passengers and freight, and that the results achieved by providing a highly competitive labor market in which measures safety of all our operations occupy a key place. That in conditions of high competitiveness on the ideas, events, or commercial enterprise to be successful, the risk must be constantly analyzed and controlled in all respects. The risk of such a phenomenon exists as long as mankind. It is a complex, ongoing, inevitable and uncertain phenomenon, which is a part of our lives, in the field of aviation, he hardly attends any activity (both on the ground, so the same as those in the air). Risks are inherent in every activity the company and in particular come to the fore during the transport of passengers and goods. Proactive planning and response by the airline allows managers to control, influence it and solve the crisis, and ignoring the possibility that a crisis occurs, on the other hand, leads to a crisis that goes its own inertia. In key decision-making airlines in terms of stress, excitement and danger involved with the crisis much more difficult than reacting to a crisis within the previously approved plan for such situations. Many theorists, in an attempt to make a definition, equate the crisis management with actions in emergency situations. Crisis management in aviation can be defined as a set of functions or processes that are designed to identify, investigate and predict potential crises and to establish specific procedures that will enable the company to prevent a crisis or to be with her choices and to overcome it.

Keywords
crisis management in aviation, airline, crew, pilot, crisis, aircraft, passengers, cargo, contingency, bad judgment

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MANAGING OF ECONOMIC SCIENCE AND KNOWLEDGE

Žarko Ristić, Kristijan Ristić

Abstract
Problems of development and the role of science in society and the economy are the result of long delays of critical bespoštednosti, stumbling in the development of an authentic theory, conceptual ogrezlosti the routine approach and pragmatism, and mental self-confidence and love for yourself. This led to the deformation of scientific research and the degradation of science, which is adapted to the requirements of the voluntary political centers. So today we pay tribute to improvisation, for imitation,for noninvention. The economics of widely-flowered false radicalisms critical to the social, economic, and social reality, but also with a very refined abstracting own inadequacy to highly qualified and visokoekspertski tackle the challenges of the times. Creative there is nothing (unless the futility of not reinterpreted as a contribution), and if it, here and there, there, it's a handful of rational with a huge amount of overburden in otherwise shallow research. Power "science" only manifests if "ran out" individual right "hereditary." What followed was a trampling of labeling and without mercy at the cost of burial. Science and its representatives are, therefore, only then powerful. Macroeconomics is the most dynamic discipline of today (in addition to the financial, monetary, fiscal and exchange management), which includes elements of behavioral economics, such as expectations, credibility and information. Information, as a rule, uplivišu to expectations and credibility just as well as anti-inflation reputation of the government determines the credibility of the stabilization, which "feed" the development trust and non-inflationary expectations. In this chain, all gain experience and learn all the "mistakes and attempt" (line learning - hysteresis).

Keywords:
economic science, macroeconomics, global economy, knowledge management, knowledgw economy

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MOTIVATIONAL FACTORS OF CIVIL DISOBEDIENCE – THE CASE OF HENRY DAVID THOREAU

Petar Čekerevac

Abstract
The article provides an analysis of the motivational factors which moved Henry David Thoreau to practice civil disobedience to the American government through tax resistance. Motivational factors are defined as Thoreau’s ethical and philosophical beliefs, which moved him to act when they came in conflict with the policy in question. Since the historical context of the act is important for understanding of the topic and the act itself, special attention is paid to the political situation in the United States at the time. The article also explains the philosophical background and foundation of the decision to practice civil disobedience through tax resistance and the objective of the action. The first part of the article discusses the concept of civil disobedience with special emphasis on different definitions and classifications and their application to the act of Henry David Thoreau. This is followed by the explanations of the context, after which the article proceeds to explain the philosophical premises of the act. Eventually, two hypotheses – that Henry David Thoreau’s act was founded in the coherent philosophy and that it was primarily moved by consciousness and not the act’s potential to change the policy in question, are discussed and proven. The article is relevant for the study of civil disobedience through tax resistance and civil disobedience in general because it explains the role of the motivational factors on the example of the well known, influential and often discussed historical case.

Keywords:
Henry David Thoreau, civil disobedience, tax resistance

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FORMATION OF STUDENTS’ SOCIAL EXPERIENCE FOR A SUCCESSFUL SOCIAL SELF- DETERMINATION OF A PERSON

Nina Pavlovna Nedospasova, Svetlana Albertovna Runova, Daria Evgenevna Ovsyannikova

Abstract
The article deals with some of the results of research “The formation of students’ social experience”. The authors think that social self-determination of a person depends on the early detection of level of social experience's formation and, if it needs, its further correction.

Keywords:
social, experience, self-determination, competence, education

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