ЗБОРНИК РАДОВА ЕКОНОМСКОГ ФАКУЛТЕТА У ИСТОЧНОМ САРАЈЕВУ

COMPARATIVE ANALYSIS OF THE IMPORTANCE OF ARTIFICIAL INTELLIGENCE IN ADDRESSING SKILL GAPS IN COMMERCIAL BANKS IN NIGERIA AND UNITED KINGDOM

Wed, 25 Feb 2026 00:00:00 +0100

The disparities in AI adoption and its effect on skill gaps in the commercial banking sectors of Nigeria and the UK was explored in this study. In Nigeria, AI implementation faces barriersdue to inadequate technological infrastructure, outdated educational curricula and limited access to AI training. In contrast, the UK, which has embraced AI more readily, grapples withconcerns over data privacy and ethical consequences. Using a qualitative approach, the studyanalyzed data from academic literature, policy and appropriate documents published through a thematic analysis.The findings reveal that addressing the skills gap and improving infrastructure is crucialfor effective AI adoption. AI enhances customer service efficiency but with challenges related to inadequate investment in job
training and job displacement. While the UK has made progress in integrating AI due to its advanced technological infrastructure and robust training programs, Nigeria lags due to slow AI adoption, insufficient infrastructure, and limitedtraining opportunities. The study concludes that significant disparities exist in AI skills between Nigeria and theUK, influenced by differences in technological infrastructure, education, and policy. Itrecommends that Nigeria prioritize improving infrastructure, updating educational systems, and the need to develop training programs which the skill gap in the country. In the UK, the focus shouldremain on addressing ethical concerns and data privacy to sustain successful AI integration.

EVALUATING THE EFFECTS OF ELECTRONIC BILLING AND FISCALIZATION ON BUSINESS EFFICIENCY AND TAX COMPLIANCE: A STUDY OF ALBANIAN ENTERPRISES

Erjola Barbullushi, Albana Kastrati — Wed, 25 Feb 2026 00:00:00 +0100

The evolution of business processes, particularly in billing and taxation, has seen a significant shift towards digitization through the adoption of electronic billing systems and fiscalization reforms. This study delves into the impact of electronic billing and fiscalization on business performance, with a specific
focus on Albanian enterprises, evaluating data from 2000 to 2023. The research investigates the benefits, challenges, and adoption factors of electronic invoicing, emphasizing its role in enhancing tax compliance, operational efficiency, and cost reduction. The study highlights how electronic billing streamlines invoice management, reduces administrative burdens, and contributes to environmental sustainability by minimizing paper usage. Despite these advantages, the transition poses challenges, especially for small and medium-sized enterprises (SMEs), due to high implementation costs, technical barriers, and limited awareness. A critical component of the research is the analysis of Albania's fiscalization reform, implemented in three phases starting in 2021, aiming to modernize the tax system, reduce informality, and align with European Union standards. The study assesses the fiscalization's effectiveness through
quantitative methods, including t-tests and regression analyses, evaluating variables like turnover, taxable profit, corporate tax, and net profit across sectors such as pharmaceuticals, construction, manufacturing, and wholesale trade. Findings reveal that while fiscalization has not significantly altered overall turnover or net profit, it has led to a notable decrease in taxable profit, particularly impacting SMEs due to higher compliance costs. Larger firms, with more robust digital infrastructures, absorbed these costs more effectively. The study concludes that while fiscalization improves transparency and tax compliance, it disproportionately burdens smaller businesses, necessitating targeted policy interventions to support SMEs in the transition towards comprehensive digital tax compliance.

COMPARATIVE ANALYSIS OF DIGITAL ECONOMY DEVELOPMENT IN THE REGION

Jelena Unković — Wed, 25 Feb 2026 00:00:00 +0100

This paper analyzes the development of the digital economy in Southeast Europe, with a particular focus on Bosnia and Herzegovina. The digital economy
serves as a framework for economic growth driven by information and communication technologies (ICT), the digitalization of business processes, and innovations in production and services. The aim of the paper is to present the current level of digital transformation, identify key challenges and opportunities, and assess the impact of digitalization on the labor market, productivity, and competitiveness. Through descriptive and comparative analysis with countries in the region, notably Serbia and Croatia, the paper highlights areas where Bosnia and Herzegovina lags behind and where it outperforms its peers. Bosnia and Herzegovina leads in ICT employment (4.8 %) compared to Croatia and Serbia (both 4.3 %), but lags in e-commerce (43.9 % versus 59.7 % in Serbia and 59.4 % in Croatia). Broadband penetration is very high (99.4 %), nearly equal to Serbia (100 %) and above Croatia (87.5 %). The paper concludes with policy recommendations emphasizing strategic investments in digital infrastructure, strengthening digital skills and the ICT sector, and stimulating e-commerce through legislative and economic measures.

FACTORS INFLUENCING JOB SATISFACTION AND HUMAN CAPITAL DEVELOPMENT AMONG HIGHER EDUCATION EMPLOYEES IN NORTH MACEDONIA

Marijana Cvetanoska, Predrag Trpeski, Andrijana Ristovska — Wed, 25 Feb 2026 00:00:00 +0100

Employee job satisfaction and the continuous development of knowledge, skills, and abilities are essential for retaining talent in higher education institutions. This paper examines the factors influencing job satisfaction and those contributing to human capital development among higher education employees in North Macedonia. Based on a sample of 120 employees from diverse academic fields, roles, and levels of experience, the study identifies key determinants of job satisfaction, including institutional recognition and respect, salary, autonomy, and managerial support in fostering a healthy work environment. Regarding
human capital development, the most influential factors include work-life balance, opportunities for professional growth, and financial resources provided
by the institution. Additionally, the study explores employees' perspectives on artificial intelligence (AI) in academia, highlighting its perceived positive impact on teaching and research. However, findings indicate that faculties in North Macedonia allocate insufficient resources for AI training and integration. The study emphasizes the need for strategic investment in employee development and technological support to enhance academic performance and job satisfaction.

LABOUR MIGRATION: CHALLENGE OR OPPORTUNITY FOR THE DEMOGRAPHIC FUTURE AND ECONOMIC STABILITY OF SOUTHEAST EUROPE

Milan Lubura — Wed, 25 Feb 2026 00:00:00 +0100

The focus of this paper is the role of labor migration in addressing the demographic and economic challenges of Southeast Europe. Low birth rates, an
aging population, and high levels of emigration have resulted in labor shortages and pressure on public systems. By analyzing demographic data and examining the experience of the Visegrád Group, the paper places special emphasis on the need to develop comprehensive economic migration strategies, strengthen institutional capacities, and improve the integration of foreign workers. Special attention is also given to regional cooperation and alignment with EU and international standards. Labor migration represents an opportunity for population rejuvenation, filling labor shortages, and boosting productivity—provided that appropriate legal and social inclusion frameworks are in place.