ANALYSIS OF PERFORMANCE TO DIRECT TAXES IN THE TAX SYSTEM OF THE REPUBLIC OF SERBIA

ANALYSIS OF PERFORMANCE TO DIRECT TAXES IN THE TAX SYSTEM OF THE REPUBLIC OF SERBIA

Author(s): Marina Đorđević / Language(s): English / Issue: 1/2015

Keywords: direct tax; equity; efficiency; yield; public revenues

Direct taxes are a very important group of taxes revenues. They refer to the personality of the taxpayer and directly affect its economic strength. They are a stable and plentiful source of public revenues. In order to assess their role in the tax system in Serbia, it is necessary to observe the goals which can be achieved by their implementation. The intention of the legislator is to provide resources to achieve fiscal and other goals. Determining the performance of direct taxes in the tax system in Serbia can be based on the criteria of equity, efficiency and yield. The aim of this study is to measure the performance of direct taxes in the tax system in Serbia, in order to make more appropriate conclusions about their role and importance in the provision of the budget. In this way, we will point to the need for reform of direct taxes in the tax system of our country and the need to decrease the importance of indirect or consumption tax.

WELLNESS SPA – A SPECIFIC FORM OF HEALTH TOURISM

WELLNESS SPA – A SPECIFIC FORM OF HEALTH TOURISM

Author(s): Vukašin Šušić,Dobrinka Dimitrijević / Language(s): English / Issue: 1/2015

Keywords: health; health tourism; spa; wellness; treatment and recreational function

Health tourism implies a temporary change of place of residence for the purpose of preventive health care, rehabilitation, the use of different types of cosmetic services, as well as most complex medical procedures. According to the level of health services within health tourism, those that stand out as specific aspects of health tourism are medical, traditional spa tourism (thermal/mineral springs tourism), spa and wellness tourism. Traditional spa tourism is becoming increasingly intertwined with other aspects of health tourism, wellness in particular. Modern spas, through the provision of treatment and other professional services, are increasingly promoting wellness, so that today spa industry is considered to be part of the wellness sector. Wellness is one of the new trends, not only in health tourism, but also in modern tourism. It is defined as a state of complete physical, mental and social well-being and includes attitudes and actions that prevent disease, improve health and the quality of life and lead to physical and mental balance.

THE INFLUENCE OF THE COMPETITION POLICY ON STATE AID AND PUBLIC SECTOR WITHIN THE EUROPEAN UNION SINGLE MARKET

THE INFLUENCE OF THE COMPETITION POLICY ON STATE AID AND PUBLIC SECTOR WITHIN THE EUROPEAN UNION SINGLE MARKET

Author(s): Žarko Rađenović / Language(s): English / Issue: 1/2015

Keywords: Competition policy; European Union; restrictive agreements

A competitive and well-functioning market is imperative for the efficiency of the economy. First, competitive markets help correct distorsions in the structure of production and thus raise productivity levels, and secondly, stronger competition provides an increased incentive for producers in the form of lower prices, higher quality and increased variety. Competition policy deals with the restriction of all non-economic behavior entities that cause market distorsions. The paper provides general features of the European Union competition policy, as well as its historical development, basic elements and methodological framework. Further, this paper provides reforms, tendencies in development and examples from the jurisprudence of the EU competition policy, with a special review of article 81 (prohibition of the restrictive agreements, cartels) and article 82 (prohibition of abuse market dominance) of the EC Treaty.

ENVIRONMENTAL ASPECTS OF THE PROCESS OF GLOBALIZATION – NEGATIVE IMPLICATIONS AND CRISIS

ENVIRONMENTAL ASPECTS OF THE PROCESS OF GLOBALIZATION – NEGATIVE IMPLICATIONS AND CRISIS

Author(s): Ivana Ilić,Petar Hafner / Language(s): English / Issue: 2/2015

Keywords: globalization; environmental problems; environmental crisis; Environmental Performance Index (EPI)

Growing environmental problems of modern age capture attention of the global society. Man, as a major factor in the process of disturbing the optimal environmental balance, is considered to be the most responsible for the emergence of the environmental crisis that manifests itself in all spheres of life. Due to a growing number of environmental problems that require urgent attention, it is necessary to increase awareness of the problems that surround us. In the future, it is necessary to develop environmental (“green”) economy, rationalize consumption, and instill a higher level of environmental awareness into future generations, in order to reduce environmental problems to a minimum level. It should be borne in mind that the environmental dimension is the underlying component of sustainable development of modern mankind. In line with this, the Environmental Performance Index (EPI) methodology has been developed. On the basis of this methodology and the presentation of ranking of countries according to the environmental performance, the work analyzes the state of environmental development in Serbia and neighboring countries.

The Roman- Catholic, Protestant and Lippovan Communities in Bessarabia in the nineteenth century

Comunităţile romano-catolice, protestante şi lipoveneşti din Basarabia în secolul al XIX-lea (Les communautés romano-catholiques, protestantes et de Lipovènes de Bessarabie au XIXe siècle)

Author(s): Liana Lăpădatu / Language(s): French / Issue: 2/2015

review of: ------------------ Gumenâi, Ion (2013). Comunităţile romano-catolice, protestante şi lipoveneşti din Basarabia în secolul al XIX-lea (Les communautés romano-catholiques, protestantes et de Lipovènes de Bessarabie au XIXe siècle). Chişinău: Institutul de Studii Enciclopedice, 283 pages

Light Chamber

Светла комора

Author(s): Christian Eccher / Language(s): Serbian / Issue: 494/2015

Ethics Training in the Fields of Healthcare, Pastoral Care, Education and Social Work

Ethische Bildung in Gesundheitssorge, Seelsorge, Lehre und sozialer Arbeit

Author(s): Andreas Wittrahm / Language(s): German / Issue: 01/2015

Keywords: ethics training; moral development; ideological pluralism; value development; moral dilemmas; Just Community; responsible acting; ethics case discussion; moral judgement

In an ideologically diverse society, moral consensus is not self-evident. The values, norms, convictions, and attitudes of those working in healthcare, the social sphere, education, and pastoral care are different. It is also becoming less and less common for the organisations of these work areas and their own colleagues to have identical views. Last but not least, the often contradictory expectations of the clients or patients should also be taken into account. In these situations, the representatives of the relationship sessions, supported by those maintaining their institutions, need to learn to reflect on their own moral conceptions, to justify them, and to reach an agreement with each other. This is what we call ‘ethics training’. This ethics training has a developmental psychological aspect too, which we outline based on works by L. Kohlberg and F. Oser. In the case of relationship sessions, however, ethics training needs permanent practising and can be practised in the course of work. The model of consensual ethical decision-making was worked out by W. Heffels. This model facilitates good decisions in disputable practical situations, supports participants in developing their ethical competence, and is applicable in basic and more advanced trainings alike. The introductory phase of the ethics training taking place in a postmodern era is concluded by a review of the toolbar of on-the-spot ethical consultation.

Does Competitiveness Count?

Does Competitiveness Count?

Author(s): Noémi Keresztes,Bettina Pikó,Márta Fülöp / Language(s): English / Issue: 01/2015

Keywords: social variables; competitiveness; preventive health behaviours; risk behaviours; youth

Adolescents’ health behaviours are influenced by many social variables. Among these factors, competitiveness may also have an important role. However, the relationship between competitiveness and health behaviours is a less investigated field of research. Our data were collected in 2005, in the Southern Plain region of Hungary. 548 questionnaires were analysed (age range: 14 to 21 years; M = 16.3 years; SD = 1.3 years; response rate: 91.3%; 42% female). Self-administered questionnaires were used for data collection. Our findings pointed out that competitiveness was in significant relationship with both health risk and preventive health behaviours as previous studies had suggested. We identified three independent dimensions of competitiveness using factor analysis, namely: ‘Enjoyment of competition’; ‘Avoidance of social conflict’, and ‘Fear of competition’. These factors were found to have different roles in varying health behaviours. In contrast with previous studies, we pointed out that health risk behaviours were more frequent among respondents characterised by ‘Avoidance of social conflict’ and ‘Fear of competition’. In terms of preventive health behaviours, we pointed out that physical activity was in significant relationship with every competitiveness dimension. On the other hand, diet control and oral hygiene were associated only with the ‘Avoidance of social conflict’ and ‘Fear of competition’ factors.Based on these results we may conclude that students with a tendency towards social conflict avoidance and fear of competition would be an important target group for health promotion programs.

Sport, Sense of Coherence and Self-Esteem among 16 and 17 Year-Olds

Sport, Sense of Coherence and Self-Esteem among 16 and 17 Year-Olds

Author(s): Erika Sipos,Sára Jeges,Ákos Tóth / Language(s): English / Issue: 01/2015

Keywords: adolescence; sport; coherence; self-esteem; sex

The study investigates the health-preserving role of sports among 16 and 17-year-olds in the context of sense of coherence (SOC) and self-esteem (SES); revealing their interdependencies, it intends to contribute to discovering the protective factors of health. In Hungary’s Southern Transdanubian region, we implemented a health-sociological questionnaire survey on a 1091-person sample representing school types, during which we thoroughly researched young peoples’ sporting and physical training habits, measuring their sense of coherence with the 13-item SOC scale and their self-esteem with Rosenberg’s 10-item scale. The frequency and level of physical training in both sexes (controlled by parents’ education and work, place of residence, and school type) indicated a strong positive correlation with SOC and SES, with meaningfulness as the most significantly connected dimension of SOC. The scale values were significantly higher with boys than with girls. The survey results also mark the significance of internal motivations for sports.

Illuminations

Илуминације

Author(s): Robin Mukherjee / Language(s): Serbian / Issue: 496/2015

Light Chamber

Светла комора

Author(s): Saša Pajković / Language(s): Serbian / Issue: 496/2015

BIBLIOGRAPHY OF WORKS BY BISERA NURUDINOVIĆ

BIBLIOGRAFIJA RADOVA BISERE NURUDINOVIĆ

Author(s): Mubera Bavčić / Language(s): Bosnian / Issue: 64/2015

Quite material transfers. Foreigners in the People’s Republic of Poland on secret paths of the East-West trade

Сасвим материјални трансфери – странци у Народној републици Пољској на тајним путевима трговине између Истока и Запада

Author(s): Jerzy Kochanowski / Language(s): Serbian / Issue: 1/2014

So far it were almost exclusively the citizens of Soviet bloc countries who were seen as the social actors of illicit cross-border trade. Meanwhile, also citizens of the capitalist countries played an important role in illegal trade. Among them were both immigrants from Poland, who were already citizens of other countries and people without Polish roots. What connected them was the ability to make use of any opportunity, awareness of the Polish market’s needs (both in terms of “import” and “export”), and above all – the pursuit to make a profit. They represented the entire spectrum of both nationalities (from Italians and Britons to Mexicans and Nigerians) and professions (from drivers and sailors to diplomats). They used their right of free movement effectively, creating efficient flow channels of goods, money or gold. This feature presents the example of Poland, but there is no doubt, that Poland was not an exception.

Some characteristic of Montenegrin society in 1914

О неким особеностима црногорског друштва 1914. године

Author(s): Živko M. Andrijašević / Language(s): Serbian / Issue: 1/2014

The paper presents the social, cultural and political structure of Montenegrin society before the beginning of the First World War. It questions both territorial and population changes and their consequences on creation of a “new” Montenegro. Regarding the uniqueness of political life of Montenegrin society and its character and structure after the Balkan wars, it proves that Montenegro entered the First World War as a state made up of disintegrated and in many ways confronted parts. Two types of society, colloquially referred to as “the old” and “the new” Montenegro since 1913, and two political groups, which were only formally based on different programs for the state and the government, outlined the borders of divided Montenegro in 1914.

The application of Western legislation in the Balkans: A comparative analysis of the introduction of labor legislation in the Kingdom of SCS and Bulgaria

Примена западног законодавства на Балкану: упоредна анализа увођења радничког законодавства у Краљевини СХС и Бугарској

Author(s): Jelena Rafailović / Language(s): Serbian / Issue: 1/2014

The paper describes the introduction and implementation of labor legislation in the Kingdom of Serbs, Croats and Bulgaria after the First World War. Labor legislation, covering the working time of eight hours, the Act on Hygiene and the Protection of Workers and the Law on Social Security, that was established under the pressure of international institutions in most cases was not respected, but represented a major step towards the development of economic and social institutions in these two countries. Protest and resistance of businessmen due to the introduction of social and labor laws reflected on underdeveloped and weak industries, just as the Bulgarian and Yugoslavian were. It could be concluded that the social legislation existed, but was not applied. The Western forms of legislation applied to the Balkan states had the fate of the majority of other institutional modern innovations – remaining only on paper, and being the subject of circumvention as often as possible.

Condition In Moravska Military Region - The Overall Situation In The Districts

Състоянието на Моравска военна инспекционна област – Общо състояние на окрÍзитѣ

Author(s): Nenad Stefanov,Cvetko Ivanov / Language(s): Serbian / Issue: 1/2014

Miroslav Jovanovic Research restlessness, energy and burning

Мирослав Јовановић Истраживачки немир, енергија и изгарање

Author(s): Milan Ristović / Language(s): Serbian / Issue: 2-3/2014

Miroslav Jovanović and Russia: People, Topics, Publications

Мирослав Јовановић и Русија: људи, теме, публикације

Author(s): Andrej Leonidovič Šemjakin / Language(s): Serbian / Issue: 2-3/2014

The paper presents the results of historian Miroslav Jovanović’s research in the field of social history of Russia and the Russian-Serbian relations. Based on the works of M. Jovanović published in Russia and on Russia and Russians, and his own memories, the author sheds light on the scope and quality of historiographical contributions of M. Jovanović and his unique position and high reputation among the Russian and Serbian colleagues. This distinctivness is shown through a wide variety of topics he researched, along with methodological innovations he implemented, but also through a very wide circle of people in Russia who knew and respected both his personality and his knowledge. Many of scientific plans M. Jovanović had, remained only in the form of ideas or drafts, obliging his associates and colleagues to carry them out.

Against conformism and myths: Social and cultural history in the works by Miroslav Jovanović

Против митова и конформизма: друштвена и културна историја у радовима Мирослава Јовановића

Author(s): Goran Miloradović / Language(s): Serbian / Issue: 2-3/2014

The paper analyses Professor Miroslav Jovanović’s contribution in the field of social and cultural history. It focuses on his study about the debate over Serbian literary language, conducted in the first half of the nineteenth century. This was the main topic of his book “Language and social history”. Myths, stereotypes and legends created around this debate and its participants have enabled the author to start a research of Serbian mentality. It has been concluded that the critical remarks of Miroslav Jovanović on this ancient debate remained without a reaction of the intellectual public, although the book was sold out shortly after its publication. This might indicate the power of myth and depth of divisions in the society caused by the controversy, as an expression of political and ideological tension that still exists in relation to that topic, as well as a proof of conformism and fear which characterize under-developed intellectual public.

Miroslav Jovanović’s battle for “new history”

Битка Мирослава Јовановића за „нову историју“

Author(s): Radina Vučetić / Language(s): Serbian / Issue: 2-3/2014

Having spent his entire professional life at the History Department of the Faculty of Philosophy in Belgrade, fighting for the “new history”, free from traditional historicism and myths, Miroslav Jovanović realized that one of the key problems of historical science in Serbia originates from the professional education of historians. Therefore, in his pedagogical work, he insisted that students apply a multidisciplinary approach and analyze each topic using a variety of sources, with obligatory contextualization of problems. With his students, he researched 20th century not only through dominant political history, but also through social, cultural, economic history and the history of everyday life, teaching them about French analysts, the new US economic history, British social history of British, German social-historical science and historical anthropology . Although he was passionate fighter against the “fetishism of the sources”, he considered it necessary that students work with different types of sources and learn to use and critically anayze them. Modernizing the teaching of history, aware of the importance of the new technological revolution, he introduced the use of information technologies at the History Department in practical and theoretical sense. By promoting “new history” at the Faculty of Philosophy, in Petnica Science Center, among high school students, and through his books, primarily “The Crisis of History”, Miroslav Jovanović left an indelible mark forming generations of historians who are to change the historical profession in the spirit of the “new history”.