This paper discusses the increased visibility of Vlach Romanian in the linguistic landscape of rural and small-town Eastern Serbia, analysing it in the context of the revitalisation measures the community has undertaken in the last 20 years. Our research was conducted in a mainly rural area, comprising four neighbouring municipalities in Eastern Serbia, with a dense Vlach population. We investigate a sample of the inscriptions we encountered, focusing on the intended audience of the inscriptions and correlating it with the basic functions of the signs (informational and symbolic). We show that, in the area under discussion, the signs have a mainly symbolic value, and are used as identity markers, as support for the legitimisation of the language, or as indexes of authenticity, while their informational function is apparent only in relation with the commodification of the language.
{"title":"CHANGING THE LINGUISTIC LANDSCAPE: VLACH ROMANIAN IN EASTERN SERBIA","authors":"Monica Huțanu, Annemarie Sorescu-Marinković","doi":"10.22190/teme211018006h","DOIUrl":"https://doi.org/10.22190/teme211018006h","url":null,"abstract":"This paper discusses the increased visibility of Vlach Romanian in the linguistic landscape of rural and small-town Eastern Serbia, analysing it in the context of the revitalisation measures the community has undertaken in the last 20 years. Our research was conducted in a mainly rural area, comprising four neighbouring municipalities in Eastern Serbia, with a dense Vlach population. We investigate a sample of the inscriptions we encountered, focusing on the intended audience of the inscriptions and correlating it with the basic functions of the signs (informational and symbolic). We show that, in the area under discussion, the signs have a mainly symbolic value, and are used as identity markers, as support for the legitimisation of the language, or as indexes of authenticity, while their informational function is apparent only in relation with the commodification of the language.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602026","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper analyses court cases which qualified as organised crime in Bosnia and Herzegovina (B&H). The final judgments were analysed according to the following criteria: the number of defendants; the continuity of membership within the crime organisation; the existence of criminal structure; the existence of a developed plan of activities; the type and number of the offences committed; influence on public authorities, the judiciary, and citizens; and sentences imposed on the defendants. This paper seeks to identify the extent to which court judgments are based on these criteria. A secondary analysis of the data related to the organised crime cases heard in the Court of Bosnia and Herzegovina in the period between 2015 and 2018 was conducted. This analysis encompassed 21 organised crime cases in which 27 judgments were pronounced. In the observed period (2015-2018), we identified two organised criminal groups that meet the criteria analysed. The identified number of organised criminal groups is minimal in relation to the total number of organised crime cases processed. Our findings contradict the prevailing view in public discourse that organised crime is a widespread security threat in BiH. The findings of our research demonstrated the existence of legal gaps, reflected in the lack of clear criteria on the basis of which OCGs can be distinguish from other forms of criminal activity. Legal and institutional weaknesses create opportunities for OCGs to operate and create a sense of insecurity among citizens in the already complex security environment in B&H.
{"title":"CRIMINAL GROUPS – CRIMINOLOGY AND SECURITY PERSPECTIVES (CASE STUDY: BOSNIA AND HERZEGOVINA)","authors":"Mile Šikman, Velibor Lalić","doi":"10.22190/teme220516010s","DOIUrl":"https://doi.org/10.22190/teme220516010s","url":null,"abstract":"This paper analyses court cases which qualified as organised crime in Bosnia and Herzegovina (B&H). The final judgments were analysed according to the following criteria: the number of defendants; the continuity of membership within the crime organisation; the existence of criminal structure; the existence of a developed plan of activities; the type and number of the offences committed; influence on public authorities, the judiciary, and citizens; and sentences imposed on the defendants. This paper seeks to identify the extent to which court judgments are based on these criteria. A secondary analysis of the data related to the organised crime cases heard in the Court of Bosnia and Herzegovina in the period between 2015 and 2018 was conducted. This analysis encompassed 21 organised crime cases in which 27 judgments were pronounced. In the observed period (2015-2018), we identified two organised criminal groups that meet the criteria analysed. The identified number of organised criminal groups is minimal in relation to the total number of organised crime cases processed. Our findings contradict the prevailing view in public discourse that organised crime is a widespread security threat in BiH. The findings of our research demonstrated the existence of legal gaps, reflected in the lack of clear criteria on the basis of which OCGs can be distinguish from other forms of criminal activity. Legal and institutional weaknesses create opportunities for OCGs to operate and create a sense of insecurity among citizens in the already complex security environment in B&H.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602023","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Lana Jerkić Rajić, Mirna Zelić, Jelena Milisavljević, Tatjana Mentus Kandić, Nevena Strižak, Ivana Obrenović Ilić
Burnout is a current topic which many researchers are dealing with. This syndrome is most commonly considered to occur in people who are engaged in ‘helping professions’. Since speech-language pathologists belong to the helping professions, the goal of this study was to assess the extent to which burnout symptoms are present among speech-language pathologists in the Republic of Serbia. The sample of this research included 150 speech-language pathologists employed in state institutions and private centres throughout the Republic of Serbia. The assessment of burnout symptoms was performed using the Maslach Burnout Inventory – Human Services Survey (MBI-HSS), which measures three different dimensions: emotional exhaustion, depersonalisation, and personal achievement. The use of statistical procedures confirmed the majority of the research hypotheses. This population displays burnout symptoms, which are usually low (on the Depersonalisation and Personal Achievement scales) or high (Emotional Exhaustion) in degree. According to the findings of this study, while older speech-language pathologists report a high level of emotional exhaustion, they also report a higher level of personal achievement. Respondents with more work experience report a greater level of exhaustion. Lower levels of emotional weariness and a lower degree of personal achievement were reported by speech-language pathologists with less work experience. Satisfaction with one’s level of income was found to be the most significant predictor of burnout symptoms. Marital status and the number of children have not been associated with burnout symptoms.
{"title":"THE RISK OF BURNOUT SYNDROME IN SPEECH-LANGUAGE PATHOLOGISTS IN THE REPUBLIC OF SERBIA","authors":"Lana Jerkić Rajić, Mirna Zelić, Jelena Milisavljević, Tatjana Mentus Kandić, Nevena Strižak, Ivana Obrenović Ilić","doi":"10.22190/teme201006002j","DOIUrl":"https://doi.org/10.22190/teme201006002j","url":null,"abstract":"Burnout is a current topic which many researchers are dealing with. This syndrome is most commonly considered to occur in people who are engaged in ‘helping professions’. Since speech-language pathologists belong to the helping professions, the goal of this study was to assess the extent to which burnout symptoms are present among speech-language pathologists in the Republic of Serbia. The sample of this research included 150 speech-language pathologists employed in state institutions and private centres throughout the Republic of Serbia. The assessment of burnout symptoms was performed using the Maslach Burnout Inventory – Human Services Survey (MBI-HSS), which measures three different dimensions: emotional exhaustion, depersonalisation, and personal achievement. The use of statistical procedures confirmed the majority of the research hypotheses. This population displays burnout symptoms, which are usually low (on the Depersonalisation and Personal Achievement scales) or high (Emotional Exhaustion) in degree. According to the findings of this study, while older speech-language pathologists report a high level of emotional exhaustion, they also report a higher level of personal achievement. Respondents with more work experience report a greater level of exhaustion. Lower levels of emotional weariness and a lower degree of personal achievement were reported by speech-language pathologists with less work experience. Satisfaction with one’s level of income was found to be the most significant predictor of burnout symptoms. Marital status and the number of children have not been associated with burnout symptoms.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ivana Marković, Marina Janković Perić, Tanja Dugošija
A brand name conveys substantial product-related information. Its purpose is not only to differentiate the product but also to communicate values important to the consumer, such as the nature, purpose and category of the product, its origin, price, and/or quality. The aim of this paper is to examine the influence of foreign brand names on the consumers’ perception of product origin and quality, and their decision to purchase textile products in the Republic of Serbia. Data was collected via the personal interview method, using an online survey, and the hypotheses were tested by regression analysis and the Chi-square test. The obtained results indicate that the use of foreign brand names for clothing products leads consumers to believe that these products are manufactured abroad. In addition, consumers perceive clothes with foreign brand names as being of higher quality, which further influences their purchase decision.
{"title":"УТИЦАЈ СТРАНОГ БРЕНДИРАЊА НА ПЕРЦЕПЦИЈУ ПОТРОШАЧА О КВАЛИТЕТУ И ПОРЕКЛУ ПРОИЗВОДА, И ЊИХОВУ ОДЛУКУ О КУПОВИНИ","authors":"Ivana Marković, Marina Janković Perić, Tanja Dugošija","doi":"10.22190/teme210407003m","DOIUrl":"https://doi.org/10.22190/teme210407003m","url":null,"abstract":"A brand name conveys substantial product-related information. Its purpose is not only to differentiate the product but also to communicate values important to the consumer, such as the nature, purpose and category of the product, its origin, price, and/or quality. The aim of this paper is to examine the influence of foreign brand names on the consumers’ perception of product origin and quality, and their decision to purchase textile products in the Republic of Serbia. Data was collected via the personal interview method, using an online survey, and the hypotheses were tested by regression analysis and the Chi-square test. The obtained results indicate that the use of foreign brand names for clothing products leads consumers to believe that these products are manufactured abroad. In addition, consumers perceive clothes with foreign brand names as being of higher quality, which further influences their purchase decision.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aleksandra Ilić Petković, Vesna Nikolić, Tamara Vukić
The global pandemic crisis caused by the coronavirus has demonstrated the importance of occupational safety of healthcare professionals. Workplace risks are not the same across all categories of healthcare professionals. This research is focused on healthcare professionals in psychiatric institutions. We wanted to explore to what extent healthcare professionals are familiar with their rights and obligations in the field of occupational safety. Empirical research was conducted using the survey method. The research sample consisted of healthcare professionals (medical doctors and nurses/technicians) employed at the Special Hospital for Psychiatric Diseases Gornja Toponica in Niš. The study included 215 respondents. The age of the respondents ranged between 20 and 64 years. Their educational qualifications varied from high school education to completed PhD studies. We concluded that the majority of healthcare professionals included in the sample were familiar with legal regulations in the field of occupational safety and health. This is encouraging if we bear in mind the fact that the knowledge of how to react in specific cases, the need for cooperation with persons in charge of occupational safety, and care for occupational safety are preconditions for reducing occupational risks, improving health and increasing safety.
{"title":"THE AWARENESS OF REGULATIONS IN THE FIELD OF OCCUPATIONAL SAFETY OF HEALTHCARE PROFESSIONALS – A CASE STUDY","authors":"Aleksandra Ilić Petković, Vesna Nikolić, Tamara Vukić","doi":"10.22190/teme220516011i","DOIUrl":"https://doi.org/10.22190/teme220516011i","url":null,"abstract":"The global pandemic crisis caused by the coronavirus has demonstrated the importance of occupational safety of healthcare professionals. Workplace risks are not the same across all categories of healthcare professionals. This research is focused on healthcare professionals in psychiatric institutions. We wanted to explore to what extent healthcare professionals are familiar with their rights and obligations in the field of occupational safety. Empirical research was conducted using the survey method. The research sample consisted of healthcare professionals (medical doctors and nurses/technicians) employed at the Special Hospital for Psychiatric Diseases Gornja Toponica in Niš. The study included 215 respondents. The age of the respondents ranged between 20 and 64 years. Their educational qualifications varied from high school education to completed PhD studies. We concluded that the majority of healthcare professionals included in the sample were familiar with legal regulations in the field of occupational safety and health. This is encouraging if we bear in mind the fact that the knowledge of how to react in specific cases, the need for cooperation with persons in charge of occupational safety, and care for occupational safety are preconditions for reducing occupational risks, improving health and increasing safety.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The subject of this research is guest experience in hotels. We started this research with the initial hypothesis that individual aspects of hotel products and services influence overall guest experience. The aim was to show which aspects of hotel products and services have the strongest impact on guest satisfaction. Another aim was to find out whether there is a difference between the periods before and during the Covid-19 pandemic where factors influencing guest satisfaction are concerned. Guest satisfaction is one of the main goals of a hotel and its business philosophy. Numerous papers investigating the attributes determining guest satisfaction are referred to in the literature review. Data for this research was collected by analysing the 590 surveys sent to guests following their stay in hotels during 2019 and 2021. Via these surveys, guests rated their overall experience during their stay, as well as different individual categories related to the stay. According to the results of the study, guestroom experience has the most significant impact on overall guest experience. Therefore, hotel management should pay attention to room attributes that could be a competitive advantage in differentiation strategy. Cleanliness should be considered one of the most important room attributes, as it now has a stronger impact on overall guest satisfaction than was the case before the outbreak of Covid-19.
{"title":"THE FACTORS INFLUENCING OVERALL GUEST EXPERIENCE IN HOTELS IN SOUTHEAST EUROPE","authors":"Jovana Lončar, Slobodan Čerović","doi":"10.22190/teme220318009l","DOIUrl":"https://doi.org/10.22190/teme220318009l","url":null,"abstract":"The subject of this research is guest experience in hotels. We started this research with the initial hypothesis that individual aspects of hotel products and services influence overall guest experience. The aim was to show which aspects of hotel products and services have the strongest impact on guest satisfaction. Another aim was to find out whether there is a difference between the periods before and during the Covid-19 pandemic where factors influencing guest satisfaction are concerned. Guest satisfaction is one of the main goals of a hotel and its business philosophy. Numerous papers investigating the attributes determining guest satisfaction are referred to in the literature review. Data for this research was collected by analysing the 590 surveys sent to guests following their stay in hotels during 2019 and 2021. Via these surveys, guests rated their overall experience during their stay, as well as different individual categories related to the stay. According to the results of the study, guestroom experience has the most significant impact on overall guest experience. Therefore, hotel management should pay attention to room attributes that could be a competitive advantage in differentiation strategy. Cleanliness should be considered one of the most important room attributes, as it now has a stronger impact on overall guest satisfaction than was the case before the outbreak of Covid-19.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Today, in modern society, great attention is paid to children’s or pupils’ rights, so the questions of whether one should go to extremes, and what occurs to pupils’ obligations and duties rightly arise. Therefore, the aim of this research is to examine the assessments of pupils and teachers on the representation of pupils’ rights and obligations in primary school. The study is based on non-experimental research, and the techniques of survey and scaling were used. The research sample consists of two parts. The first part consists of 700 pupils of the sixth, seventh, eighth and ninth grade of primary school, while the second part of the sample consists of 101 primary school course teachers. The obtained research findings show that there are differences in the assessments of pupils and teachers on the representation of pupils’ rights and obligations in primary school. Differences were registered in pupils’ assessments in relation to gender, level of achievement in school, age and educational level of fathers, while the difference did not prove significant in relation to the variable educational level of mothers. The registered differences in teachers’ assessments of pupils’ rights and obligations were shown with regard to the teacher’s work experience and the teaching area. The obtained data can be useful for the development of theoretical and conceptual settings in this area, and their practical implications, i.e. recommendations and guidelines for the actors of the educational institution in implementing pupils’ rights and obligations, are even more important.
{"title":"СОЦИО-ДЕМОГРАФСКЕ ДЕТЕРМИНАНТЕ УЧЕНИЧКИХ ПРАВА И ОБАВЕЗА У ОСНОВНОЈ ШКОЛИ","authors":"Ranka Perućica, Sanja Živanović, Olivera Kalajdzic","doi":"10.22190/teme211129005p","DOIUrl":"https://doi.org/10.22190/teme211129005p","url":null,"abstract":"Today, in modern society, great attention is paid to children’s or pupils’ rights, so the questions of whether one should go to extremes, and what occurs to pupils’ obligations and duties rightly arise. Therefore, the aim of this research is to examine the assessments of pupils and teachers on the representation of pupils’ rights and obligations in primary school. The study is based on non-experimental research, and the techniques of survey and scaling were used. The research sample consists of two parts. The first part consists of 700 pupils of the sixth, seventh, eighth and ninth grade of primary school, while the second part of the sample consists of 101 primary school course teachers. The obtained research findings show that there are differences in the assessments of pupils and teachers on the representation of pupils’ rights and obligations in primary school. Differences were registered in pupils’ assessments in relation to gender, level of achievement in school, age and educational level of fathers, while the difference did not prove significant in relation to the variable educational level of mothers. The registered differences in teachers’ assessments of pupils’ rights and obligations were shown with regard to the teacher’s work experience and the teaching area. The obtained data can be useful for the development of theoretical and conceptual settings in this area, and their practical implications, i.e. recommendations and guidelines for the actors of the educational institution in implementing pupils’ rights and obligations, are even more important.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the 21st century – the time of the Internet, hate speech is present throughout social media. Hate speech existed even before the advent of the Internet. However, what is different about online hate speech is the speed at which it is transmitted on certain social media, such as Twitter and Facebook. In this sense, the question of whether and to what extent online hate speech should, or rather should not be protected was posed. This paper aims to explore whether online hate speech deserves freedom of expression protection. Public officials, civil servants, and politicians often use different social media platforms, especially Twitter, to communicate new political ideas, upcoming events, and even conspiracy theories. In this sense, the aim of the paper is to investigate whether a need to balance between constitutionally protected freedom of expression and the core values of democratic society arose from the development of Internet technology.
{"title":"HATE SPEECH AND SOCIAL MEDIA","authors":"Jelena Vučković, Sonja Lučić","doi":"10.22190/teme221006012v","DOIUrl":"https://doi.org/10.22190/teme221006012v","url":null,"abstract":"In the 21st century – the time of the Internet, hate speech is present throughout social media. Hate speech existed even before the advent of the Internet. However, what is different about online hate speech is the speed at which it is transmitted on certain social media, such as Twitter and Facebook. In this sense, the question of whether and to what extent online hate speech should, or rather should not be protected was posed. This paper aims to explore whether online hate speech deserves freedom of expression protection. Public officials, civil servants, and politicians often use different social media platforms, especially Twitter, to communicate new political ideas, upcoming events, and even conspiracy theories. In this sense, the aim of the paper is to investigate whether a need to balance between constitutionally protected freedom of expression and the core values of democratic society arose from the development of Internet technology.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Jelena Andrašić, Vera Mirović, Branimir Kalaš, Nada Milenković, Milica Inđić
Value added tax represents one of the main tax forms, because it generates the most revenue and greatly contributes to the budgets of many countries. The purpose of this paper is to determine the VAT efficiency level in Visegrad Group countries (Czechia, Hungary, Poland and Slovakia) for the period between 1995 and 2020. The average VAT efficiency in the Visegrad region was 0.51, and this indicator improved after these economies joined the European Union. The results of this empirical research show that gross domestic product per capita, final consumption and value added tax revenue have a positive impact on VAT efficiency, as measured by the C-efficiency indicator. On the other hand, the results demonstrate that an increase in VAT rate lead to a lower level of VAT efficiency in the examined countries. Finally, the EU accession of the Visegrad region had positive implications for the productivity and efficiency of their VAT systems. The results of this study suggest that the governments of the Visegrad Group countries should focus on increasing the GDP per capita growth rate and final consumption to stimulate VAT revenue. Additionally, the policymakers of these countries can increase VAT revenue by expanding the tax base in order to avoid the negative effect that increasing the standard VAT rate has on VAT efficiency.
{"title":"MEASURING VAT EFFICIENCY IN VISEGRAD GROUP COUNTRIES","authors":"Jelena Andrašić, Vera Mirović, Branimir Kalaš, Nada Milenković, Milica Inđić","doi":"10.22190/teme220211008a","DOIUrl":"https://doi.org/10.22190/teme220211008a","url":null,"abstract":"Value added tax represents one of the main tax forms, because it generates the most revenue and greatly contributes to the budgets of many countries. The purpose of this paper is to determine the VAT efficiency level in Visegrad Group countries (Czechia, Hungary, Poland and Slovakia) for the period between 1995 and 2020. The average VAT efficiency in the Visegrad region was 0.51, and this indicator improved after these economies joined the European Union. The results of this empirical research show that gross domestic product per capita, final consumption and value added tax revenue have a positive impact on VAT efficiency, as measured by the C-efficiency indicator. On the other hand, the results demonstrate that an increase in VAT rate lead to a lower level of VAT efficiency in the examined countries. Finally, the EU accession of the Visegrad region had positive implications for the productivity and efficiency of their VAT systems. The results of this study suggest that the governments of the Visegrad Group countries should focus on increasing the GDP per capita growth rate and final consumption to stimulate VAT revenue. Additionally, the policymakers of these countries can increase VAT revenue by expanding the tax base in order to avoid the negative effect that increasing the standard VAT rate has on VAT efficiency.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Environmental awareness was proven to be a significant competitiveness factor among consumers with high environmental awareness levels. Since the latest scientific research has revealed an enviably high environmental awareness level among consumers on the Serbian market, the purpose of this empirical research paper is to provide insight into the current environmental awareness level and pro-environmental behaviour in business organisations in Serbia. Environmental awareness and pro-environmental behaviour are explored both generally and from the standpoint of the impact of specific managerial and organisational attributes. The sample includes 107 managers interviewed using the Computer Assisted Web Interview technique. Results show a slightly above average corporate environmental awareness level and pro-environmental behaviour in the Serbian business world, with lower rankings received in comparison with Serbian consumers. Additionally, a corporate environmental awareness-behaviour gap was detected, demonstrating that barriers are more dominant than motivators for pro-environmental behaviour in the Serbian business world. The business organisation size appears as the only differing factor influencing environmental awareness and pro-environmental behaviour in Serbia, showing that larger organisations face larger environmental violations and problems, and consequently develop a higher level of environmental awareness and pro-environmental behaviour. The results indicate that the Serbian government, as one of the key promoters of corporate environmental responsibility, shares the same environmental awareness level and pro-environmental behaviour as Serbian business organisations, leaving consumers with the task of attempting to influence the Serbian government and Serbian corporations in order to motivate them to start behaving in a more environmentally responsible manner. This research implies that environmental awareness is not sufficiently present in managers’ minds and Serbian businesses, and, consequently, corporate pro-environmental behaviour itself, together with the present corporate environmental awareness-behaviour gap, cannot reach higher levels. This means that the opportunities to gain a significant competitive advantage on the Serbian market based on environmentally conscious business activities are being missed.
{"title":"CORPORATE ENVIRONMENTAL AWARENESS AND PRO-ENVIRONMENTAL BEHAVIOUR AS COMPETITIVENESS FACTORS IN SERBIA: CURRENT STATE OF DEVELOPMENT AND KEY DRIVERS","authors":"Tanja Milić","doi":"10.22190/teme211118007m","DOIUrl":"https://doi.org/10.22190/teme211118007m","url":null,"abstract":"Environmental awareness was proven to be a significant competitiveness factor among consumers with high environmental awareness levels. Since the latest scientific research has revealed an enviably high environmental awareness level among consumers on the Serbian market, the purpose of this empirical research paper is to provide insight into the current environmental awareness level and pro-environmental behaviour in business organisations in Serbia. Environmental awareness and pro-environmental behaviour are explored both generally and from the standpoint of the impact of specific managerial and organisational attributes. The sample includes 107 managers interviewed using the Computer Assisted Web Interview technique. Results show a slightly above average corporate environmental awareness level and pro-environmental behaviour in the Serbian business world, with lower rankings received in comparison with Serbian consumers. Additionally, a corporate environmental awareness-behaviour gap was detected, demonstrating that barriers are more dominant than motivators for pro-environmental behaviour in the Serbian business world. The business organisation size appears as the only differing factor influencing environmental awareness and pro-environmental behaviour in Serbia, showing that larger organisations face larger environmental violations and problems, and consequently develop a higher level of environmental awareness and pro-environmental behaviour. The results indicate that the Serbian government, as one of the key promoters of corporate environmental responsibility, shares the same environmental awareness level and pro-environmental behaviour as Serbian business organisations, leaving consumers with the task of attempting to influence the Serbian government and Serbian corporations in order to motivate them to start behaving in a more environmentally responsible manner. This research implies that environmental awareness is not sufficiently present in managers’ minds and Serbian businesses, and, consequently, corporate pro-environmental behaviour itself, together with the present corporate environmental awareness-behaviour gap, cannot reach higher levels. This means that the opportunities to gain a significant competitive advantage on the Serbian market based on environmentally conscious business activities are being missed.","PeriodicalId":31832,"journal":{"name":"Teme","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135602028","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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