72 10 3494 https://omeka.ibu.edu.ba/files/original/8ca6e636c967862583d6a8e459f42784.docx 94f7b7de5199f47413f29a1c82682497 https://omeka.ibu.edu.ba/files/original/5297a733c8e798748971b629342ab4ff.pdf 6cc51d471526b58e6e21a460a8371aba PDF Text Text [Type text] Analyzing Entrepreneurial Orientation of SMEs: Evidence from Albania Alba Kruja (Demneri) Epoka University Albania akruja@epoka.edu.al Abstract: Entrepreneurship and its role on the growth of the country was one of the main discussed topics during the first half 20th century. The discussion during the second half of the century shifted to the analysis of the entrepreneurial orientation and factors affecting entrepreneurial behavior of the firms. The research conducted on many developed countries revealed that there is a positive relationship between entrepreneurial orientation and firm performance. Albania is a developing country which has only a twenty year period of open market economy. This paper analyses the role of entrepreneurial orientation and its components on the growth orientation of Albanian SMEs. The entrepreneurial orientation components included in this study are: innovation, risk-taking, proactiveness, and autonomy. The data used in the study are primary data collected during September-December 2013 through the questionnaire distributed to 60 Albanian SMEs operating in its capital city of Tirana. The methodology used for the analysis of the data is multiple regression analysis. The analysis revealed that higher level of entrepreneurial orientation resulted in higher level of SMEs growth orientation and performance. In further studies a new dimension of the entrepreneurial orientation proposed to be investigated whether it has or not a positive impact on SMEs performance is collaborative orientation between SMEs, research institutions and government. Keywords: Entrepreneurial Orientation, SME-s, Growth Orientation, Albania, Regression Analysis. 161 �[Type text] 161 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2629 Title A name given to the resource Analyzing Entrepreneurial Orientation of SMEs: Evidence from Albania Author Author KRUJA, Alba Abstract A summary of the resource. Entrepreneurship and its role on the growth of the country was one of the main discussed topics during the first half 20th century. The discussion during the second half of the century shifted to the analysis of the entrepreneurial orientation and factors affecting entrepreneurial behavior of the firms. The research conducted on many developed countries revealed that there is a positive relationship between entrepreneurial orientation and firm performance. Albania is a developing country which has only a twenty year period of open market economy. This paper analyses the role of entrepreneurial orientation and its components on the growth orientation of Albanian SMEs. The entrepreneurial orientation components included in this study are: innovation, risk-taking, proactiveness, and autonomy. The data used in the study are primary data collected during September-December 2013 through the questionnaire distributed to 60 Albanian SMEs operating in its capital city of Tirana. The methodology used for the analysis of the data is multiple regression analysis. The analysis revealed that higher level of entrepreneurial orientation resulted in higher level of SMEs growth orientation and performance. In further studies a new dimension of the entrepreneurial orientation proposed to be investigated whether it has or not a positive impact on SMEs performance is collaborative orientation between SMEs, research institutions and government. Keywords: Entrepreneurial Orientation, SME-s, Growth Orientation, Albania, Regression Analysis. The research is theoretical. We will do the comparison between definition of the IT Function and actual implementation in practice on International Burch University, also applied managerial models. The results of the study can be the useful resource for future research and help better practical implementation of IT center support at International Burch University. Keywords: higher educational institution, IT center, administrative and academic staff. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/36eadd2ac59416ecd5d74520e7cf225c.docx afffe906700c3ace6eb91d23ee190f9c https://omeka.ibu.edu.ba/files/original/b2c2bdb350a3e89a466e080c4d1fd2e3.pdf a6a46f37935fa1f9dd27b31f74af9f66 PDF Text Text The Comparison of Financial Performance of Intermediary Firms Traded On Istanbul Stock Exchange by Using Topsis Method Ersin Kurnaz Atatürk University Turkey ekurnaz@atauni.edu.tr Reşat Karcıoğlu Atatürk University Turkey rkarci@atauni.edu.tr İhsan Yıldıztekin Atatürk University Turkey ihsan@atauni.edu.tr Abstract: Intermediary firms are authorized by the Board of Capital Markets to do capital market operations on the behalf of the investors in the capital markets. Brokerage firms provide services to the investors and are joint-stock companies. These institutions undertake the intermediary position between investors and capital market and also inform the investors about the capital market movements. The shifting of the boundaries of the capital markets, economic globalization and increasing institutionalization has increased the importance of these institutions. In this study by using the financial statements of the five intermediary firms which are traded on the Istanbul Stock Exchange and classified as 'Intermediaries Institutions' under the Public Disclosure Platform, the financial performance of these companies will be analyzed with the TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method. Firstly financial ratios will be determined and then ratio analysis will be used in the financial performance measurement. Financial ratios will be calculated separately for each firm. These calculated ratios will be converted to a single score which shows the overall company performance by using the TOPSIS method. Finally, according to the scores show company performance the performance of companies will be ranked. In the study, for the period of 2009 2012 financial performance which comprises the four period’s comparisons will be done between the results obtained. Keywords: Brokerage Firms, Performance Analysis, Financial Ratios, TOPSIS Method. 112 �112 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2557 Title A name given to the resource The Comparison of Financial Performance of Intermediary Firms Traded On Istanbul Stock Exchange by Using Topsis Method Author Author KURNAZ, Ersin KARCIOGLU, Resat YILDIZTEKIN, Ihsan Abstract A summary of the resource. Intermediary firms are authorized by the Board of Capital Markets to do capital market operations on the behalf of the investors in the capital markets. Brokerage firms provide services to the investors and are joint-stock companies. These institutions undertake the intermediary position between investors and capital market and also inform the investors about the capital market movements. The shifting of the boundaries of the capital markets, economic globalization and increasing institutionalization has increased the importance of these institutions. In this study by using the financial statements of the five intermediary firms which are traded on the Istanbul Stock Exchange and classified as 'Intermediaries Institutions' under the Public Disclosure Platform, the financial performance of these companies will be analyzed with the TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) method. Firstly financial ratios will be determined and then ratio analysis will be used in the financial performance measurement. Financial ratios will be calculated separately for each firm. These calculated ratios will be converted to a single score which shows the overall company performance by using the TOPSIS method. Finally, according to the scores show company performance the performance of companies will be ranked. In the study, for the period of 2009 - 2012 financial performance which comprises the four period’s comparisons will be done between the results obtained. Keywords: Brokerage Firms, Performance Analysis, Financial Ratios, TOPSIS Method.   Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/3f8aa0594c75ebcdfb67fedd181a088f.docx 4895f8f6245642db46bf096f3f321b5b https://omeka.ibu.edu.ba/files/original/e43d64c5fc1200df35bcb01d0f9b8ac0.pdf 7a6fd39d92b126d6dec3b71d7e5a646d PDF Text Text Measures of Customer Satisfaction in the Usage of Accounting Software Programs İhsan Yıldıztekin Atatürk University Turkey ihsan@atauni.edu.tr Reşat Karcıoğlu Atatürk University Turkey rkarci@atauni.edu.tr Ersin Kurnaz Atatürk University Turkey ekurnaz@atauni.edu.tr Abstract: Businesses can obtain their operational results more accurate and faster with the rapid changes and development in information technology. The Accounting Office Software Programs which are used by the accounting department of corporations and private accounting offices are also information technology products. Users’ access more accurate information more easily by the help of these computer assisted programs. Thus, obtained financial reports and other outputs will help business managers to take better decision. The purpose of this study is to determine whether professional accountants are satisfied with the accounting software they use in regular basis. For this purpose, a questionnaire was applied to Accountants and Financial Advisors registered in Erzurum Chamber of Certified Public Accountants in the province of Erzurum. The data obtained from the questionnaire was analyzed using the Statistical Package for Social Science for Windows (SPSS 20.0) program. In conclusion, professional accountants generally satisfied with the accounting software they use, except a few issues. Keywords: Information, Information Technology, Accounting Package Programs, Customer Satisfaction, Accounting Information Systems. 113 �113 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2572 Title A name given to the resource Measures of Customer Satisfaction in the Usage of Accounting Software Programs Author Author KURNAZ, Ersin YILDITEKIN, Ihsan KARCIOGLU, Resat Abstract A summary of the resource. Businesses can obtain their operational results more accurate and faster with the rapid changes and development in information technology. The Accounting Office Software Programs which are used by the accounting department of corporations and private accounting offices are also information technology products. Users’ access more accurate information more easily by the help of these computer assisted programs. Thus, obtained financial reports and other outputs will help business managers to take better decision. The purpose of this study is to determine whether professional accountants are satisfied with the accounting software they use in regular basis. For this purpose, a questionnaire was applied to Accountants and Financial Advisors registered in Erzurum Chamber of Certified Public Accountants in the province of Erzurum. The data obtained from the questionnaire was analyzed using the Statistical Package for Social Science for Windows (SPSS 20.0) program. In conclusion, professional accountants generally satisfied with the accounting software they use, except a few issues. Keywords: Information, Information Technology, Accounting Package Programs, Customer Satisfaction, Accounting Information Systems. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/f6ccb4b18ec346117519ac727e6cc8f8.docx d0718aa794d422554a76a571d3c0da81 https://omeka.ibu.edu.ba/files/original/cab63a5c79660347969394a5b765daf4.pdf e7066fae4c532cd04870167163e150d7 PDF Text Text Forced Tax Collection: Bank Accounts` Blockage and Its Impact on Taxpayers` Fiscal Behavior in Albania Avenir Lleshanaku Epoka University Albania avenirlleshanaku@gmail.com Abstract: One of the big reforms in Albania regarding Tax issues was the abrogation of Law no. 8560, of 22 December 22, 1999 “For Tax Procedure in the Republic of Albania'' and the approval of new Law no. 9920, of May 19, 2008 with the same name and the Instruction no.24, date 02.09.2008 on “Tax Procedure in the Republic of Albania'' which both have the purpose to reduce informal economy and to improve the business climate in the country. By way of providing details on some issues, we will focus on the part of how this law determines the procedure of constringent precautions for a forced tax collection and mainly that of taxpayers` bank accounts blockage. The paper aims to shed light on if this procedure of constringent precautions help the purpose of this Law to reduce informal economy and to improve the business climate in the country or not. As a methodology we are going to give the evaluation of Albanian appication of the above mentioned Law and Instruction, being in incompliance with other parts of regulations and blocking orders themselves. Keywords: tax procedures, bank accounts` blockage, constringent precautions. 131 �131 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2594 Title A name given to the resource Forced Tax Collection: Bank Accounts` Blockage and Its Impact on Taxpayers` Fiscal Behavior in Albania Author Author LLESHANAKU, Avenir Abstract A summary of the resource. One of the big reforms in Albania regarding Tax issues was the abrogation of Law no. 8560, of 22 December 22, 1999 “For Tax Procedure in the Republic of Albania'' and the approval of new Law no. 9920, of May 19, 2008 with the same name and the Instruction no.24, date 02.09.2008 on “Tax Procedure in the Republic of Albania'' which both have the purpose to reduce informal economy and to improve the business climate in the country. By way of providing details on some issues, we will focus on the part of how this law determines the procedure of constringent precautions for a forced tax collection and mainly that of taxpayers` bank accounts blockage. The paper aims to shed light on if this procedure of constringent precautions help the purpose of this Law to reduce informal economy and to improve the business climate in the country or not. As a methodology we are going to give the evaluation of Albanian appication of the above mentioned Law and Instruction, being in incompliance with other parts of regulations and blocking orders themselves. Keywords: tax procedures, bank accounts` blockage, constringent precautions. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/1fc6af53a00c59b48584cd496c8f766b.pdf 981d3671d41901522624a5169d74e7f2 PDF Text Text IZVORNI NAUČNI RAD The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina Efekti procesuiranja ratnih zločina pred domaćim sudovima na procese pomirenja u Bosni i Hercegovini Dževad Mahmutović Assistant professor, Faculty of Law, University of Tuzla, Bosnia and Herzegovina. Email: dzevad.mahmutovic@untz.ba Vedad Gurda Assistant professor, Faculty of Law, University of Tuzla, Bosnia and Herzegovina. Email: vedad.gurda@untz.ba Abstract: During the war in Bosnia and Herzegovina (1992-1995), severe war crimes were committed, including even genocide. The war crimes, committed during the war in Bosnia and Herzegovina (BiH), have been processed at several different levels (from international to local). The paper focuses on the processing of war crimes committed in BiH before domestic, Bosnian courts and the contribution of these processes to the reconciliation process in BiH. We made an empirical research and collected data on the attitude of victims and, for the first time, of perpetrators of war crimes about three research domains: purpose and expectations from war crime processing, subjects’ perception of the judicial system in BiH that processes war crimes, and perception of the past results of war crime processing in BiH. Keywords: war crimes, processing of war crimes, reconciliation JEL Classification: K14 Article History Submitted: 18.09.2013. Resubmitted: 26.11.2013. Accepted: 26.12.2013. The following conclusions were made: the subjects express their negative opinion about the proceedings; most subjects expect processing to reveal the truth and contribute to their prevention in the future; all the subjects have a negative opinion about judicial institutions that process war crimes in BiH; subjects believe that the punishments for the crimes do not achieve the purpose of punishing; processing contributed to easing victims’ suffering but also helped convicts reject their psychological burden. Centar za društvena istraživanja | Godina 1 | Broj1 9 �Dževad Mahmutović, Vedad Gurda Sažetak: Tokom rata u BiH (1992-1995), počinjeni su teški zločini, pa čak i genocid. Njihovo procesuiranje odvija se na više različitih nivoa. U ovom se radu analizira procesuiranje ratnih zločina pred domaćim, bosanskohercegovačkim sudovima i doprinos ovih suđenja pomirenju u BiH. Provedeno je empirijsko istraživanje i prikupljeni su podaci o stavovima žrtava i, po prvi put, osuđenika za ratne zločine o tri grupe pitanja: svrha i očekivanja od procesuiranja ratnih zločina, percepcija ispitanika o pravosudnom sistemu u Bosni i Hercegovini koji sudi za ratne zločine i percepcija dosadašnjih rezultata rada na procesuiranju ratnih zločina u Bosni i Hercegovini. Ključne riječi: ratni zločini, procesuiranje ratnih zločina, pomirenje Historija članka Dostavljen: 18.09.2013. Revidiran: 26.11.2013. Prihvaćen: 26.12.2013. Zaključeno je sljedeće: ispitanici izražavaju svoje negativno mišljenje o procesuiranju; većina ispitanika očekuje da će procesuiranje otkriti istinu, i doprinijeti njihovoj prevenciji u budućnosti; svi ispitanici imaju negativno mišljenje o pravosudnim institucijama koje procesuiraju ratne zločine u BiH; ispitanici smatraju da se kaznama za zločine ne postiže svrha kažnjavanja; procesuiranje doprinosi ublažavanju patnji žrtava, ali, također, pomaže osuđenicima da se oslobode psihološkog tereta. 10 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina INTRODUCTION In the 1990s, in the former Yugoslavia, armed conflicts happened which were marked by the eruptions of violence, crimes, and violations of international norms related to human rights, including even genocide. The war crimes which were committed in Bosnia and Herzegovina (BiH) were especially severe. 1 We noticed that there is not an equivalent agreement of the research results in terms of the killed, exiled, wounded and raped persons, destroyed property etc. On the basis of a rough estimate, we can conclude that, during the war in Bosnia and Herzegovina, one to two hundred thousand persons were killed and 1.5 to 2 million people was exiled. The territories were ethnically cleansed, the material damage is incalculable. 2 The facts about incidents which happened during the war can be established in several ways. One of them is the processing of war crimes. 3 However, besides establishing the truth, that is the formal (process) truth about the nature and character of same war invents, by processing war crimes we also intend to realise (classic) criminal law goals related to the prevention of new crimes by means A specific confirmation of this claim is the fact that some crimes which happened in BiH were legally qualified as the genocide by various court forums and valid court decisions. Genocide is often marked as "crime over crimes". Compare: Verdict of International court of Justice in case BiH against Serbia and Montenegro on February 26, 2007 (Verdict of International court of Justice in case BiH against Serbia and Montenegro, Institute for Research of Crimes against Humanity and International Law, Sarajevo, 2008); Verdict of International Criminal Tribunal for the Former Yugoslavia against Radoslav Krstic in 2004 (Case No. IT– 98-33), and Verdicts of Court of BiH against Petar Mitrovic in 2009 (Case No. X-KRŽ05/24-1), against Milenko Trifunovic, Branko Dzinic, Aleksandar Radovanovic, Slobodan Jakovljevic and Branislav Medan in 2009 (Case No. X-KR-05/24), against Milorad Trbic in 2011 (Case No. X-KR-07/386), and against Radomir Vukovic in 2012 (Case No. X-KRZ06/180-2). 2 Dz. Mahmutovic, "War Crimes in BiH – Punishment and Reparation", L.L.D. thesis on file at the Faculty of Law, University of Tuzla, 2012, 13 – 20. 3 The term "war crimes" shall be used in this paper to denote all criminal acts committed during the war in BiH (1992-1995) defined in Chapter XVII of the Criminal Law of BiH, named "Criminal Acts against Humanity and Values Protected by International Law". See more in: Državna strategija za rad na predmetima ratnih zločina, http://www.mpr.gov.ba/web_dokumenti/Drzavna%20strategije%20za%20rad%20na%20pred metima%20RZ.pdf, 05 July, 2013. 1 Centar za društvena istraživanja | Godina 1 | Broj1 11 �Dževad Mahmutović, Vedad Gurda of punishing committers, promotion the rule of law, providing satisfaction for victims and encouraging reconciliation between committers and victims. Processing supports separations of individual from collective responsibility, which is also very important to reconciliation process on the territory where crimes were committed. In terms of the importance of war crime processing in building confidence between people and preventing new conflicts, it is evident that criminal processing subjects, working in war crime processing, bear burden of responsibility. 4 The definition of the effects of court procedures, meaning processing war crimes which happened in BiH on the processes of reconciliation between committers and victims will be analysed in this paper. However, it needs to be pointed out that this research did not include all court procedures lead so far but only those started and completed before domestic (BiH) judicature. This is important since a certain number of these crimes has been processed before the International Criminal Tribunal for the Former Yugoslavia (hereinafter called ICTY), but also before the courts of other countries in accordance to the principle of universal jurisdiction. 5 O. N. T. Thoms, J. Ron, R. Paris, "State-Level Effects of Transitional Justice", International Journal of Transitional Justice, 2010, 329–354. 5 Here we primarily think of the processes which have been led before the Council for War Crimes of District Court in Belgrade. However, based on the principal of universal jurisdiction, a certain number of cases was processed before German courts (Cases: Jorgic, Sokolovic, Kuslic and Dzajic), Austrian courts (Cvjetkovic case), and Dutch courts (Saric Case). On these cases see more in: Dz. Mahmutović, M. Muharemović, "Prva presuda za genocid u Evropi poslije Drugog svjetskog rata", In: Đozić, A. (ed.): Monumenta Srebrenica: Knjiga 2. - Srebrenica kroz minula stoljeća, JU Zavod za zaštitu i korištenje kulturnohistorijskog i prirodnog naslijeđa Tuzlanskog kantona, Tuzla-Srebrenica, 2013, 129; B. Pavišić, T. Bubalović, Međunarodno kazneno pravo, Pravni fakultet Sveučilišta u Rijeci, Rijeka, 2013, 78; Š. Haračić, “Tretman kulturnog genocida u međunarodnom krivičnom pravu”, Anali Pravnog fakulteta u Zenici, 6, 2010, 132. 4 12 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina When it comes to the processing of war crimes before domestic courts, it can be observed in two phases: Phase 1 This phase covers the period from the moment when war crimes were committed until the moment when the Court of Bosnia and Herzegovina started working. During this period war crimes were processed at entity level courts in the Federation of Bosnia and Herzegovina and in the Republic of Srpska. Phase 2 This phase started in 2003 when the Court of Bosnia and Herzegovina was established, meaning its Section I for War Crimes. This section has jurisdiction over war crime cases received after March 1, 2003, when it regards that such cases, due to their delicacy, should be processed at the state level. If these cases are not delicate, they will be processed at Entity levels. This Court also has jurisdiction over the processing of cases received from the prosecutor’s office of the ICTY, in which charges are still not brought. It also has jurisdiction over the cases received from the ICTY, pursuant to rule 11bis of the Rules of Procedure and Evidence, with charges brought before this Court. 6 M. Škorić, "Mješoviti međunarodni kazneni sudovi", Zbornik Pravnog fakulteta sveučilišta u Rijeci, 2005, 933-970. 6 Centar za društvena istraživanja | Godina 1 | Broj1 13 �Dževad Mahmutović, Vedad Gurda The results of domestic courts and cases of war crimes are summarised and presented in the following tables and charts: Table 1 – Decisions of courts in BiH related to war crimes Local Courts in BiH 19922006 7 Court of BiH 8 11bis cases Normal cases Total Convictions 38 7 46 91 Stopped proceedings 1 0 1 2 Acquittals 12 0 1 13 TOTAL 51 7 48 106 The table brings the summarized results of the work of local courts by the types of judicial decisions for the period 1992 – 2006. They are based on the data presented in the monograph Ratni zločini u BiH – pravomoćno završeni kazneni postupci u Bosni i Hercegovini 1992-2006, ABA/CEELI, Sarajevo, 2006, 19 – 471. In the period 2007-2010, the local courts in Bosnia and Herzegovina pronounced additional 85 legally valid sentences (28 – 2007, 31 – 2008, 20 – 2009 and 6 – 2010). See more in: Postizanje pravde u Bosni i Hercegovini: procesuiranje ratnih zločina od 2005. do 2010. godine, OSCE Misija u Bosni i Hercegovini, Sarajevo, 2011, 98 – 102. However, the data is not included in the given tables due to the fact that the information were not available regarding the types of court decisions and phenomenology of processed war crimes in the given period (2007 – 2010). 8 The data on the decisions of the Court of Bosnia and Herzegovina are for the period from the year 2005 (when the Court and the Prosecution Office of Bosnia and Herzegovina started their work in full capacity) until February 2012. The data for the period 2005 – 2010 were taken from the paper A. Alić, Doba istine: presjek rada Odjela za ratne zločine pri Sudu BiH u periodu 2005-2010, Balkanska istraživačka mreža BiH, Sarajevo, 2010., while the data for the remaining period was obtained by searching the data base of the Court of Bosnia and Herzegovina on validly completed cases, available at www.sudbih.gov.ba ( 14 April, 2012). 7 14 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina Table 1 shows that until February 2012, a total of 106 cases for war crimes committed in Bosnia in Herzegovina were completed in domestic courts. Out of all cases completed, 91 cases were completed by final conviction. Processes were stopped in two cases while 13 cases ended in acquittals. Chart 1 shows cases completed in domestic courts. Total Cases Completed 15% 5% Conviction (91) 80% Acquittal (13) Chart 1 Total Cases Completed In terms of final convictions, we have to point out that 19 of them were completed by a settlement on confession between defendants and prosecutors, three of which were completed in local courts and 16 in the Court of Bosnia and Herzegovina. Centar za društvena istraživanja | Godina 1 | Broj1 15 �Dževad Mahmutović, Vedad Gurda PHENOMENOLOGY OF PROCESSED WAR CRIMES Brutal treatment of wounded, sick… Unlawful killing and wounding of… War crime against war prisoners (10) War crime against civilians (45) Crime against humanity (39) Genocide (3) 0 10 20 30 40 50 Chart 2 Phenomenology of war crimes processed in BiH The analysis of phenomenology of war crimes which have been processed before the courts in BiH shows that the most frequent verdicts were for the crimes: crime against humanity pursuant to Article 172 of Criminal Law BiH (39%), and war crime against civilians pursuant to Article 173 of Criminal Law BiH (45%). The verdicts also included the following: war crime against war prisoners pursuant to Article 175 of Criminal Law BiH, unlawful killing and wounding of enemies pursuant to Article 177 of Criminal Law BiH, brutal treatment of wounded, sick people and war prisoners pursuant to Article 150 of Criminal Law of the Socialist Federal Republic of Yugoslavia, but genocide as well pursuant to Article 171 of Criminal Law BiH, as the most serious form of war crimes (3%). Scope and aim of the paper The scope and aim of this research is to establish the contribution of processing war crimes to reconciliation between committers and victims of war crimes in Bosnia and Herzegovina. The following hypothesis was formulated: War crime processing before Bosnia and Herzegovina courts supports reconciliation. 16 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina Methodology A. Subjects This research is specific in terms of its subjects, made of victims and committers. The sample included 233 subjects. It was divided into two parts-one made of war crime convicts (n=72), and other made of war crime victims (n=161). B. Measuring Instruments The measuring instrument was made, which included n=13 variablesstatements. The subjects expressed their attitude about them by Likert Scale at five levels (I completely agree-I completely disagree). Variables define three research domains: purpose and expectations from war crime processing, subjects’ perception about judicial system in Bosnia and Herzegovina which processes war crimes, and perception about the past results of war crime processing in Bosnia and Herzegovina. C. Conducting the Research The research was conducted in the period December 2009-2010, in prisons of Bosnia and Herzegovina Federation and the Republic of Srpska, with war crime convicts and war crime victims who were questioned, with the support by the organization of war crime victims. Centar za društvena istraživanja | Godina 1 | Broj1 17 �Dževad Mahmutović, Vedad Gurda Research results and discussion A. First Domain: Purpose and Expectations from War Crime Processing Table 2 ‘People will not reconcile until they find out the truth about what happened during the war’ Variable Convicts Victims f % f % I completely disagree 7 9.7 3 1.9 I mainly disagree 6 8.3 8 5.0 I cannot decide 4 5.6 8 5.0 I mainly agree 21 29.2 37 23.0 I totally agree 34 47.2 105 65.2 Total 72 100.0 161 100.0 War crime processing is the only mechanism used to establish the truth about the war which is marked by war crimes in BiH. The research subjects believe that establishing the truth is the foundation on which reconciliation process in BiH should be built. Over 76.4% of convicts and 88.2% of victims agreed to the following statement: ‘People will not reconcile until they find out the truth about what happened during the war’. 18 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina Table 3 ‘War crime processing should prevent war crimes in the future’ Variable Convicts Victims f % f % I completely disagree 8 11.1 5 3.1 I mainly disagree 4 5.6 2 1.2 I cannot decide 3 4.2 9 5.6 I mainly agree 10 13.9 20 12.4 I totally agree 47 65.3 125 77.6 Total 72 100.0 161 100.0 Both subsamples consider war crime processing very important for prevention of war crimes in the future. When we tested the statement: ‘War crime processing should prevent war crimes in the future’, we obtained the answers which showed that almost 80% of convicts and 90% of victims agree with it. Table 4 ‘War crime trials will enable justice to be satisfied’ Variable Convicts Victims f % f % I totally agree 16 22.2 28 17.4 I mainly agree 18 25.0 84 52.2 I cannot decide 5 6.9 15 9.3 I mainly disagree 11 15.3 27 16.8 I completely disagree 22 30.6 7 4.3 Total 72 100.0 161 100.0 Centar za društvena istraživanja | Godina 1 | Broj1 19 �Dževad Mahmutović, Vedad Gurda Table 4 shows the variability of subjects’ responses to the statement: ‘War crime trials will enable justice to be satisfied’. About 70% of victims consider this statement to be true. Half of convicts agree while the other half disagrees with this statement. Table 5 ‘War crime trials shall contribute to building confidence and promoting reconciliation in Bosnia and Herzegovina’ Variable Convicts Victims f % f % I completely disagree 23 31.9 13 8.1 I mainly disagree 14 19.4 24 14.9 I cannot decide 7 9.7 16 9.9 I mainly agree 19 26.4 77 47.8 I totally agree 9 12.5 31 19.3 Total 72 100.0 161 100.0 Most victims (around 70%) believe that war crime trials are very important for building confidence and promoting reconciliation. Convicts’ answers are dispersed in such a way that around 50% of them agrees and around 39% disagree with this statement. 20 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina Table 6 ‘War crime trials shall enable reconciliation between peoples and diffuse ethnic tensions’ Variable Convicts Victims f % f % I totally agree 17 23.6 17 10.6 I mainly agree 16 22.2 77 47.8 I cannot decide 3 4.2 22 13.7 I mainly disagree 15 20.8 30 18.6 I completely disagree 21 29.2 15 9.3 Total 72 100.0 161 100.0 Convicts again show consistent answers to the formulated statement that war crime trials shall enable reconciliation between peoples and diffuse ethnic tensions, meaning that half of them agree while another half disagrees with it. Victims mainly agree with this statement, but there are certain subjects (14%) who are indecisive when evaluating trails as the reconciliation factor. B. Second Domain: Subjects’ Perception about the Judicial System in Bosnia and Herzegovina that Processes War Crimes The goals which are set to processing war crimes can be achieved only if the judicial system that processes them is just, impartial, independent, equipped (in terms of material and staff), and that the public has trust in it. We tested how the direct participants in the trials see the system which processes war crimes in Bosnia and Herzegovina through several statements, and the results are given in the following part. Centar za društvena istraživanja | Godina 1 | Broj1 21 �Dževad Mahmutović, Vedad Gurda Table 7 ‘Courts that process war crimes in Bosnia and Herzegovina are neutral and just’ Variable Convicts Victims f % f % I totally agree 6 8.3 11 6.8 I mainly agree 5 6.9 31 19.3 I cannot decide 9 12.5 44 27.3 I mainly disagree 8 11.1 46 28.6 I completely disagree 44 61.1 29 18.0 Total 72 100.0 161 100.0 The subject subsamples mainly express negative attitudes towards the statement that the courts that process war crimes in Bosnia and Herzegovina are neutral and just. Seventy-two percent of convicts and 45 percent of victims do not agree with this statement. Only around 26% of victims and around 15% of convicts think that the courts are neutral and just. Table 8 ‘Courts in BiH that process war crimes should be trusted’ Convicts Variable Victims f % f % I completely disagree 33 45.8 24 14.9 I mainly disagree 14 19.4 27 16.8 I cannot decide 6 8.3 46 28.6 I mainly agree 12 16.7 52 32.3 I totally agree 7 9.7 12 7.5 Total 72 100.0 161 100.0 22 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina Over 65% of convicts think that this judicial system does not deserve trust, and over 30% of victims share this belief. Only 26% of convicts and somewhat less than 40% of victims trust the courts. Table 9 ‘Courts in BiH that process war crimes are corrupt’ Variable Convicts Victims F % f % I totally agree 37 51.4 33 20.5 I mainly agree 12 16.7 48 29.8 I cannot decide 13 18.1 55 34.2 I mainly disagree 5 6.9 18 11.2 I completely disagree 5 6.9 7 4.3 Total 72 100.0 161 100.0 Both subject subsamples believe that judiciary in BiH is corrupted, whereby 68% of convicts and 50% of victims agree with this statement. There is a large percentage of neutral responses, while a very small percentage of both convicts and victims think that judiciary is not corrupted. Centar za društvena istraživanja | Godina 1 | Broj1 23 �Dževad Mahmutović, Vedad Gurda Table 10 ‘Judges are biased in trials to the members of their ethnic group’ Variable Convicts Victims f % f % I completely disagree 10 13.9 7 4.3 I mainly disagree 11 15.3 35 21.7 I cannot decide 14 19.4 54 33.5 I mainly agree 9 12.5 45 28.0 I totally agree 28 38.9 20 12.4 Total 72 100.0 161 100.0 Over 51% of convicts and 40% of victims agree with the statement that the judges are biased when it comes to the trials to the members of their own ethnic group. Both subsamples offered a large number of indecisive responses, while below one third of both subsamples disagree with this statement. Table 11 ‘Judges are related to the authorities and they cannot or do not want to process the main persons in the social and political life, who committed war crimes’ Convicts Variable Victims f % f % I completely disagree 4 5.6 7 4.3 I mainly disagree 3 4.2 24 14.9 I cannot decide 7 9.7 43 26.7 I mainly agree 12 16.7 45 28.0 I totally agree 46 63.9 42 26.1 Total 72 100.0 161 100.0 24 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina A large majority of convicts (around 80%) and victims (around 54%) agree with the statement that judges are related to the authorities and they cannot or do not want to process the main persons in the social and political life, who committed war crimes. Such attitudes show that the applied sample of subjects largely doubts the independence of the judiciary in BiH. C. Third Domain: Perception of the Past Results of Work on Processing War Crimes in Bosnia and Herzegovina It is very important for individual reconciliation, which we believe should be the basic model of reconciliation in Bosnia and Herzegovina, to ease the individuals’ suffering which they experienced when the crimes were committed. Trials should contribute to lowering the suffering of both victims and committers, thus encouraging reconciliation between them. Table 12 ‘War crime trials shall ease victims’ suffering’ Variable Convicts Victims f % f % I completely disagree 21 29.2 15 9.3 I mainly disagree 11 15.3 24 14.9 I cannot decide 9 12.5 20 12.4 I mainly agree 11 15.3 78 48.4 I totally agree 20 27.8 24 14.9 Total 72 100.0 161 100.0 The attitudes towards the statement that war crime trails shall ease victims’ suffering are divided in such a way that 60% of victims expect their suffering to be reduced, after the trial is completed. Convicts mainly do not see a trial as a factor of easing victims’ suffering, and 45% of them agree while the same percentage disagrees with this statement. Centar za društvena istraživanja | Godina 1 | Broj1 25 �Dževad Mahmutović, Vedad Gurda Table 13 ‘Since they were processed, war crime convicts felt that they were no longer psychologically burdened’ Variable Convicts Victims f % f % I totally agree 9 12.5 9 5.6 I mainly agree 13 18.1 23 14.3 I cannot decide 14 19.4 68 42.2 I mainly disagree 12 16.7 37 23.0 I completely disagree 24 33.3 24 14.9 Total 72 100.0 161 100.0 When asked about processing, in terms of psychological relief, only 30% of convicts agreed to this statement, while around 50% disagree. Victims’ answers are dispersed in such a way that the highest number of answers is indecisive (over 42%). This is rather understandable as they are not the ones involved. Almost 40% of victims disagree with this statement. We also believe that the variable related to punishment is also important for evaluating the contribution of war crimes to reconciliation in Bosnia and Herzegovina. In the verdict in Lelek case, the Court of BiH emphasized: “The punishment that completely reflects the seriousness of the crime can contribute to reconciliation”. 9 First Instance Verdict, Lelek (X-KR-06-202), Court of Bosnia and Herzegovina, (First Instance Panel), 23 May, 2008. 9 26 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina We asked convicts and victims to give their opinions about punishments pronounced for war crimes. The answers are given as follows: Table 14 ‘Attitudes to punishments pronounced for war crimes’ Variable Convicts Victims f % f % Too strict 49 68.1 4 2.5 Mild 4 5.6 48 29.8 I am not thinking about it 11 15.3 33 20.5 Too mild 1 1.4 62 38.5 Just 7 9,7 14 8.7 Total 72 100.0 161 100.0 About 68% of convicts think that the punishment for war crimes is too harsh. The same attitude is given by only 2.5% of victims. It is significant that below 10% of both subsamples think that the punishment is just. Based on the results presented, we cannot accept the hypothesis that war crime processing before Bosnia and Herzegovina courts supports reconciliation. Centar za društvena istraživanja | Godina 1 | Broj1 27 �Dževad Mahmutović, Vedad Gurda CONCLUSION Through an insight into all the research results we can conclude that subjects, by their attitudes about the contribution of domestic criminal proceedings to reconciliation between committers and victims of war crimes in BiH, express their negative opinion about the proceedings. Most convicts and victims of war crimes expect processing to reveal the truth, and contribute to their prevention in the future. These subsamples agree less when it comes to the contribution of processing to satisfying justice, building confidence, promoting reconciliation, reconciling between peoples and diffusing ethnic tensions. Victims’ responses are mainly aimed at positive contribution, while convicts’ responses are equally divided into positive, negative and indecisive. In addition, almost an entire sample, regardless of their belonging to a certain category (victim-committer (convict)), have a negative opinion about judicial institutions that process war crimes in Bosnia and Herzegovina. Especially negative attitudes were given by convicts, who mainly think that these institutions are not neutral and just, that they cannot be trusted, that they are corrupted, and that they do not process the leading persons from the public and political life, believed to be the most responsible for war crimes. Over fifty percent of victims agree with such attitudes. Besides this, subjects’ perception of justness of the punishment show that the punishments for the crimes do not achieve the purpose of punishing, but that war crime processing is necessary for their prevention in the future. However, along with negative attitudes regarding war crime processing, we also obtained the answers that processing significantly contributed to easing victims’ suffering, but also helped convicts reject their psychological burden. On the basis of the research results, it is possible to reject the formulated hypothesis that “War crime processing before Bosnia and Herzegovina courts supports reconciliation”, which does not give enough optimism when it comes to the contribution of domestic criminal procedures for war crimes in reconciliation between committers and victims of war crimes in BiH. 28 Društveni ogledi - Časopis za pravnu teoriju i praksu �The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina However, regarding certain objective circumstances affecting processing war crimes in BiH, an important progress was made in its implementation. Better results and higher contribution can be achieved through additional establishment of the causes for such attitudes of the subjects, improvement of relations with the public, better information given to the public regarding the results of processing, and better treatment of the participants in the process, both committers and victims. REFERENCES Books: A. Alić, Doba istine: presjek rada Odjela za ratne zločine pri Sudu BiH u periodu 2005-2010, Balkanska istraživačka mreža BiH, Sarajevo, 2010. ABA/CEELI, Ratni zločini u BiH – pravomoćno završeni kazneni postupci u Bosni i Hercegovini 1992-2006, Autor, Sarajevo, 2006. B. Ivanišević, , Odjel za ratne zločine u Bosni i Hercegovini: Od hibridnog do domaćeg suda, Međunarodni centar za tranzicijsku pravdu, 2008. B. Pavišić, T. Bubalović, Međunarodno kazneno pravo, Pravni fakultet Sveučilišta u Rijeci, Rijeka, 2013, 78. Državna strategija za rad na predmetima ratnih zločina, http://www.mpr.gov.ba/web_dokumenti/Drzavna%20strategije%20za%20rad%20n a%20predmetima%20RZ.pdf Dz. Mahmutović, i M. Muharemović, "Prva presuda za genocid u Evropi poslije Drugog svjetskog rata", In: Đozić, A. (editor): Monumenta Srebrenica: Knjiga 2. Srebrenica kroz minula stoljeća, JU Zavod za zaštitu i korištenje kulturnohistorijskog i prirodnog naslijeđa Tuzlanskog kantona, Tuzla-Srebrenica, 2013, 129. Dz. Mahmutovic,., "War Crimes in BiH – Punishment and Reparation" (L.L.D. thesis on file at the Faculty of Law, University of Tuzla) Centar za društvena istraživanja | Godina 1 | Broj1 29 �Dževad Mahmutović, Vedad Gurda Papers: M. Škorić, "Mješoviti međunarodni kazneni sudovi", Zbornik Pravnog fakulteta sveučilišta u Rijeci, 2005, 933-970. O.N.T. Thoms, J. Ron and R. Paris, "State-Level Effects of Transitional Justice", International Journal of Transitional Justice, 2010, 329–354. Postizanje pravde u Bosni i Hercegovini: procesuiranje ratnih zločina od 2005. do 2010. godine, OSCE Misija u Bosni i Hercegovini, Sarajevo, 2011, 98 – 102. Š. Haračić, “Tretman kulturnog genocida u međunarodnom krivičnom pravu”, Anali Pravnog fakulteta u Zenici, br. 6, godina 3, 2010, 132. Cases: Verdict of International Court of Justice in case BiH against Serbia and Montenegro, Institute for Research of Crimes against Humanity and International Law, Sarajevo, 2008 Verdict of International Criminal Tribunal for the Former Yugoslavia against Radoslav Krstic in 2004 (Case No. IT–98-33), Verdicts of Court of BiH against Milenko Trifunovic, Branko Dzinic, Aleksandar Radovanovic, Slobodan Jakovljevic and Branislav Medan in 2009 (Case No. X-KR05/24), www.sudbih.gov.ba Verdicts of Court of BiH against Milorad Trbic in 2011 (Case No. X-KR-07/386), www.sudbih.gov.ba Verdicts of Court of BiH against Petar Mitrovic in 2009 (Case No. X-KRŽ-05/24-1), www.sudbih.gov.ba Verdicts of Court of BiH against Radomir Vukovic in 2012 (Case No. X-KRZ-06/1802), www.sudbih.gov.ba Verdicts of Court of BiH against Zeljko Lelek in 2008 (Case No. X-KR-06-202), www.sudbih.gov.ba 30 Društveni ogledi - Časopis za pravnu teoriju i praksu � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2363 Title A name given to the resource The Effects of War Crime Processing before Domestic Courts on the Reconciliation Process in Bosnia and Herzegovina Efekti procesuiranja ratnih zločina pred domaćim sudovima na procese pomirenja u Bosni i Hercegovini Author Author MAHMUTOVIĆ, Dževad GURDA, Vedad Abstract A summary of the resource. During the war in Bosnia and Herzegovina (1992-1995), severe war crimes were committed, including even genocide. The war crimes, committed during the war in Bosnia and Herzegovina (BiH), have been processed at several different levels (from international to local). The paper focuses on the processing of war crimes committed in BiH before domestic, Bosnian courts and the contribution of these processes to the reconciliation process in BiH. We made an empirical research and collected data on the attitude of victims and, for the first time, of perpetrators of war crimes about three research domains: purpose and expectations from war crime processing, subjects’ perception of the judicial system in BiH that processes war crimes, and perception of the past results of war crime processing in BiH. The following conclusions were made: the subjects express their negative opinion about the proceedings; most subjects expect processing to reveal the truth and contribute to their prevention in the future; all the subjects have a negative opinion about judicial institutions that process war crimes in BiH; subjects believe that the punishments for the crimes do not achieve the purpose of punishing; processing contributed to easing victims’ suffering but also helped convicts reject their psychological burden. Sažetak: Tokom rata u BiH (1992-1995), počinjeni su teški zločini, pa čak i genocid. Njihovo procesuiranje odvija se na više različitih nivoa. U ovom se radu analizira procesuiranje ratnih zločina pred domaćim, bosanskohercegovačkim sudovima i doprinos ovih suđenja pomirenju u BiH. Provedeno je empirijsko istraživanje i prikupljeni su podaci o stavovima žrtava i, po prvi put, osuđenika za ratne zločine o tri grupe pitanja: svrha i očekivanja od procesuiranja ratnih zločina, percepcija ispitanika o pravosudnom sistemu u Bosni i Hercegovini koji sudi za ratne zločine i percepcija dosadašnjih rezultata rada na procesuiranju ratnih zločina u Bosni i Hercegovini. Zaključeno je sljedeće: ispitanici izražavaju svoje negativno mišljenje o procesuiranju; većina ispitanika očekuje da će procesuiranje otkriti istinu, i doprinijeti njihovoj prevenciji u budućnosti; svi ispitanici imaju negativno mišljenje o pravosudnim institucijama koje procesuiraju ratne zločine u BiH; ispitanici smatraju da se kaznama za zločine ne postiže svrha kažnjavanja; procesuiranje doprinosi ublažavanju patnji žrtava, ali, također, pomaže osuđenicima da se oslobode psihološkog tereta. Publisher An entity responsible for making the resource available Social Sciences Research Center of International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-5706 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/8258ab98e445ea4f736156bff82e58be.docx 8cd44424ac97f6d1ccca057599fd5464 https://omeka.ibu.edu.ba/files/original/a9d5a31d5400fc7648548f1aacceda77.pdf 2a32c7bd44aceecf59565cedf9204f8d PDF Text Text The Microfinance Tale: Bright and Dark Side of the Narrative Zehra Mahmutović International Burch University Bosnia and Herzegovina zehra_mahmutovic@outlook.com Ali Coskun Fatih University Turkey alicoskun@fatih.edu.tr Abstract: In the years following the „Great Recession‟ the microfinance institutions gained great attention and earned various attributes summed up as being a very “attractive” root of financing developing nations‟ wide. According to the saying that arriving at an end forces as inevitably to think about the beginning, imposes also the rewind of the „Microfinance tale‟. The story traces back to the deepest convictions of Muhammad Yunus, a Bangladeshi banker, that the right to get a loan should be classified as one of the basic human rights, and his contribution to the poverty reduction challenge through the establishment of Grameen bank (the bank for poor) in 1976. Today, when we all are witnesses that his idea was pretty sustainable and are tirelessly discussing about the greatest innovation of the last century, there is a necessity to draw a parallel in between the initial idea and its realization, and inspect to what extent are they consistent, and whether they match at all? The microcredit as a modest but in comparison to bank loans relatively fast way of obtaining financial support in order to fill the “gaps in your budget” in short-terms, or to start your own small enterprise as a more permanent solution to ample unemployment, flourished in Bosnia and Herzegovina very fast. It seems that Bosnia and Herzegovina was a very fertile ground for implementation of the microfinance project, since it flourished relatively fast and MFIs in Bosnia and Herzegovina in relatively short period of time became quite financially sustainable. Relatively scarce is the list of fields that emphasize simultaneously economic and social performance intensively as the microfinance sector does (Tulchin, 2003); the social performance of a MFI is nothing else than the „truth in advertising‟ (Hashemi, 2007). As things look nowadays, most of the MFIs „turned back‟ from their original mission of providing financial support for small entrepreneurs, thus profit goals have overcame the social considerably. This article attempts to draw a parallel and define the reasons why the initial idea of fighting the poverty through providing microcredit brought dark reality of making the poor even poorer. Keywords: MFIs/MCOs, microcredit, poverty-debt, developing, SMEs, Bosnia and Herzegovina *This proceeding is part of an ongoing research supported by Fatih University, Istanbul, Turkey. 133 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2597 Title A name given to the resource The Microfinance Tale: Bright and Dark Side of the Narrative Author Author MAHMUTOVIĆ, Zehra COSKUN, Ali Abstract A summary of the resource. In the years following the ‘Great Recession’ the microfinance institutions gained great attention and earned various attributes summed up as being a very “attractive” root of financing developing nations’ wide. According to the saying that arriving at an end forces as inevitably to think about the beginning, imposes also the rewind of the ‘Microfinance tale’. The story traces back to the deepest convictions of Muhammad Yunus, a Bangladeshi banker, that the right to get a loan should be classified as one of the basic human rights, and his contribution to the poverty reduction challenge through the establishment of Grameen bank (the bank for poor) in 1976. Today, when we all are witnesses that his idea was pretty sustainable and are tirelessly discussing about the greatest innovation of the last century, there is a necessity to draw a parallel in between the initial idea and its realization, and inspect to what extent are they consistent, and whether they match at all? The microcredit as a modest but in comparison to bank loans relatively fast way of obtaining financial support in order to fill the “gaps in your budget” in short-terms, or to start your own small enterprise as a more permanent solution to ample unemployment, flourished in Bosnia and Herzegovina very fast. It seems that Bosnia and Herzegovina was a very fertile ground for implementation of the microfinance project, since it flourished relatively fast and MFIs in Bosnia and Herzegovina in relatively short period of time became quite financially sustainable. Relatively scarce is the list of fields that emphasize simultaneously economic and social performance intensively as the microfinance sector does (Tulchin, 2003); the social performance of a MFI is nothing else than the ‘truth in advertising’ (Hashemi, 2007). As things look nowadays, most of the MFIs ‘turned back’ from their original mission of providing financial support for small entrepreneurs, thus profit goals have overcame the social considerably. This article attempts to draw a parallel and define the reasons why the initial idea of fighting the poverty through providing microcredit brought dark reality of making the poor even poorer. Keywords: MFIs/MCOs, microcredit, poverty-debt, developing, SMEs, Bosnia and Herzegovina *This proceeding is part of an ongoing research supported by Fatih University, Istanbul, Turkey. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/292522e11436126acc27b58a3a8b1459.docx 7eb93ce11a4409eac521bd2d12a6e2f5 https://omeka.ibu.edu.ba/files/original/b6623b60a658f13d91ac54b1ad38899b.pdf 6d7041455e05cec32824f3d363ceb435 PDF Text Text Impact of the Information Technology on Business Processes Artir Maliqi Epoka University Albania maliqiartir@yahoo.com Abstract: This research project describes the impact of the information technology on business processes which are increasing rapidly during the last years. This is happening due to a high level of innovations in the field technology used in very efficient way toward economical development. So it is important to analyze its effects because it is directly related to the development and good organization of the financial markets. The methods that are used while making this research are based on questionnaires conducted by many successful business firms, professionals at the field of business administration and /or at the field of information technology, books and magazines, resources from internet and also from the opinions of public society. The final results obtained though these methods clarify that the impact of technology is directly influencing on the efficiency and well functioning of the business processes. Keywords: Business firms, Technology, Researches 147 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2610 Title A name given to the resource Impact of the Information Technology on Business Processes Author Author MALIQI, Artir Abstract A summary of the resource. This research project describes the impact of the information technology on business processes which are increasing rapidly during the last years. This is happening due to a high level of innovations in the field technology used in very efficient way toward economical development. So it is important to analyze its effects because it is directly related to the development and good organization of the financial markets. The methods that are used while making this research are based on questionnaires conducted by many successful business firms, professionals at the field of business administration and /or at the field of information technology, books and magazines, resources from internet and also from the opinions of public society. The final results obtained though these methods clarify that the impact of technology is directly influencing on the efficiency and well functioning of the business processes. Keywords: Business firms, Technology, Researches Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/01de518337fc6c160adf414e85153240.docx cab2d8160957ace26a4b259422c101df https://omeka.ibu.edu.ba/files/original/6edfafa83a6daa196e82d0919ca8dee4.pdf 36f0151610f278bb65b6b945713e2d03 PDF Text Text Supports and Critiques on Porter's Competitive Strategy and Competitive Advantage Ensar Mekić International Burch University Bosnia and Herzegovina ensar.mekic@ibu.edu.ba Emina Mekić International Burch University Bosnia and Herzegovina emina.mekic@ibu.edu.ba Abstract: The main purpose of this article is to qualitatively scrutinize work of Michael Porter from the ground of two main theories proposed by him; competitive advantage and competitive strategy. Therefore this article is written with the aim to question applicability and durability of Michael Porter’s strategies in modern business world. The main methodology used is literature review of secondary sources and data. Authors mainly relied on sources of high quality material such as books of Michael Porter, articles published in well-known journals as well as opinion of experts in the field such as Joan Magretta, Jack Welch and others. Furthermore books entitled in the same way as theories that are point of interest were used as main theoretical framework. Finally findings induced that Michael Porter’s model of five forces and his understanding of competitiveness still have merit in the modern business world, however one cannot solely rely on it when forming a business strategy and examining business environment. Keywords: Michael Porter, Competitive Advantage, Competitive Strategy. 166 �166 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2646 Title A name given to the resource Supports and Critiques on Porter's Competitive Strategy and Competitive Advantage Author Author MEKIĆ, Ensar MEKIĆ, Emina Abstract A summary of the resource. The main purpose of this article is to qualitatively scrutinize work of Michael Porter from the ground of two main theories proposed by him; competitive advantage and competitive strategy. Therefore this article is written with the aim to question applicability and durability of Michael Porter’s strategies in modern business world. The main methodology used is literature review of secondary sources and data. Authors mainly relied on sources of high quality material such as books of Michael Porter, articles published in well-known journals as well as opinion of experts in the field such as Joan Magretta, Jack Welch and others. Furthermore books entitled in the same way as theories that are point of interest were used as main theoretical framework. Finally findings induced that Michael Porter’s model of five forces and his understanding of competitiveness still have merit in the modern business world, however one cannot solely rely on it when forming a business strategy and examining business environment. Keywords: Michael Porter, Competitive Advantage, Competitive Strategy.   Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/dda520bba3f1782d697997155fd4fa68.docx 069bc438adfe1e639b4c7f4a51492a81 https://omeka.ibu.edu.ba/files/original/efbc83ec56a8b4ee9d58f244083b928b.pdf 49b4f737d4e94b7cf438c156af1efa4f PDF Text Text E-Tutor: Creating, Deploying and Supporting e-Learning Environment Muamer Mirvić JU Peta gimnazija, Sarajevo Bosnia and Herzegovina muamer.mirvic@gmail.com Abstract: Modern world relies heavily on technology to achieve necessary improvements in quality of life for all members of society. The rise of usage of technology can also be seen in all sectors of education systems and education processes. By utilizing the technology, education systems are able to accommodate growing number of participants of an education processes thereby expanding student capacity of a school or university. This expansion can be seen in form of electronic learning or e-learning where students are able to attend classes and obtain degrees over the internet. This form of distance learning allows education institutions to migrate from ordinary classroom teaching to computer-based environment where students’ and teachers’ geographical location is irrelevant, meaning students are able to attend classes from any part of the world over the Internet. This form of online environment supports typically supports learnercentralized and self-paced education. Main component of any e-learning system is an online tutor, also known as e-tutor, an educator who will be able to create and manage e-learning environment while at the same time using that environment to teach classes and lectures to students who are attending them via the Internet. This e-tutoring system is created using only freeware components and services which are available over the Internet. Currently, researchers' opinions on quality and advantages of this form of education are divided. Some believe technology-mediated learning environments will improve students’ attitude toward learning and their evaluation of learning experience, while others are warning that this form of education may lead to feeling of isolation and anxiety in student population. Objective of this study is to create simple and effective e-tutoring system to be used for online education and to examine the issue of its usage in context of high school education. Knowledge Management framework was used as theoretical model to create e-learning space for high school students. The model was tested among students enrolled in Computer science classes. The participants were interviewed about their experiences. The results provided interesting insight into the potential and limitation of the e-tutoring system. Keywords: online learning, e-tutor, knowledge management, interviews, paper. 144 �144 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2607 Title A name given to the resource E-Tutor: Creating, Deploying and Supporting e-Learning Environment Author Author MIRVIĆ, Muamer Abstract A summary of the resource. Modern world relies heavily on technology to achieve necessary improvements in quality of life for all members of society. The rise of usage of technology can also be seen in all sectors of education systems and education processes. By utilizing the technology, education systems are able to accommodate growing number of participants of an education processes thereby expanding student capacity of a school or university. This expansion can be seen in form of electronic learning or e-learning where students are able to attend classes and obtain degrees over the internet. This form of distance learning allows education institutions to migrate from ordinary classroom teaching to computer-based environment where students’ and teachers’ geographical location is irrelevant, meaning students are able to attend classes from any part of the world over the Internet. This form of online environment supports typically supports learner-centralized and self-paced education. Main component of any e-learning system is an online tutor, also known as e-tutor, an educator who will be able to create and manage e-learning environment while at the same time using that environment to teach classes and lectures to students who are attending them via the Internet. This e-tutoring system is created using only freeware components and services which are available over the Internet. Currently, researchers' opinions on quality and advantages of this form of education are divided. Some believe technology-mediated learning environments will improve students’ attitude toward learning and their evaluation of learning experience, while others are warning that this form of education may lead to feeling of isolation and anxiety in student population. Objective of this study is to create simple and effective e-tutoring system to be used for online education and to examine the issue of its usage in context of high school education. Knowledge Management framework was used as theoretical model to create e-learning space for high school students. The model was tested among students enrolled in Computer science classes. The participants were interviewed about their experiences. The results provided interesting insight into the potential and limitation of the e-tutoring system. Keywords: online learning, e-tutor, knowledge management, interviews, paper. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-4564 H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/8b2e2311c69776f053aca1aa7693e3c4.pdf e2d25642003b7f7a34b4b45a6c25e01c PDF Text Text ���� Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 2418 Title A name given to the resource Studentski zbor Sveučilišta u Mostaru u saradnji s AIESEC LC Mostar i Federalno ministarstvo pravde Sarajevo: Dani karijere – upute i savjeti za polaganje pravosudnog ispita Author Author MUTAPČIĆ, Đemaludin Abstract A summary of the resource. Dana 22.05.2013. godine u okviru Projekta Dani Studentskog zbora 2013. Obrazovanje – dani karijere, a u organizaciji Studentskog zbora Sveučilišta u Mostaru i Federalnog ministarstva pravde Sarajevo, u amfiteatru Ekonomskog fakulteta Sveučilišta u Mostaru, pred brojnim auditorijem, održano je karijerno savjetovanje – upute i savjeti za polaganje pravosudnog ispita. Materija pravosudnog ispita je zakonska materija, koja je u savremenoj Bosni i Hercegovini uređena jednim državnim i sa dva entitetska zakona. Postoje i odgovarajući programi pravosudnog ispita, doneseni u skladu sa zakonom i objavljeni u službenim glasilima, a u kojima se utvrđuje gradivo, pravni izvori i literatura po kojem se polaže pismeni i usmeni dio pravosudnog ispita pred komisijom za polaganje pravosudnog ispita. Tako imamo Program pravosudnog ispita („Službene novine Federacije BiH“, broj 47/2010). Prilikom ispitivanja kandidata na usmenom dijelu pravosudnog ispita ispitivači su dužni voditi računa da kandidata ispituju samo iz materije koja je utvrđena kao gradivo odnosno pravni izvori u Programu pravosudnog ispita. Publisher An entity responsible for making the resource available Social Sciences Research Center of International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2014-04 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 2303-5706 H Social Sciences (General)