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The informedness of the faculty students in the Republic of Serbia on the issue of pandemics caused by COVID-19 塞尔维亚共和国教师学生对COVID-19引起的大流行问题的了解情况
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2179461b
Radica Bojičić, Milan Dajić
Covid-19 pandemic has changed the lives of people around the world. The specific situation in which the world found itself, required the adjustment of the forms of human behaviuor, in terms of constant and timely information. The study, conducted on a sample of 300 students and five universities and high schools in Serbia, aimed to examine the way students are informed about the Covic-19 pandemic, as well as students? attitudes about measures taken by the Government of the Republic of Serbia to combat the Covid-19 pandemic. Covid-19 has become an unavoidable topic in all communication channels. The media and social networks transmit numerous researches and theses on a daily basis and thus become the basis and the most accessible source of information, but one can often come across various information that leads to misconceptions. The most common information channel is represented by social networks and media, after that, students list friends as a source of information, then the Internet, doctors and finally all of the above. Although almost a third of the respondents trust the profession the most, that is, the doctor?s recommendations, as many as a tenth of the surveyed students do not trust it. It is also worrying that the majority of respondents do not have a positive attitude towards the measures adopted by the Government of the Republic of Serbia with the aim of combating the consequences of the Covid-19 pandemic.
新冠肺炎大流行改变了世界各国人民的生活。世界所处的具体情况要求根据不断和及时的信息来调整人类行为的形式。这项研究对塞尔维亚的300名学生和5所大学和高中进行了抽样调查,旨在调查学生了解新冠肺炎大流行的方式,以及学生对新冠肺炎的认识。对塞尔维亚共和国政府为抗击Covid-19大流行所采取措施的态度。新冠肺炎疫情已成为各方沟通中不可回避的话题。媒体和社交网络每天都在传播大量的研究和论文,因此成为信息的基础和最容易获得的来源,但人们经常会遇到各种导致误解的信息。最常见的信息渠道以社交网络和媒体为代表,其次是学生将朋友列为信息来源,其次是互联网,最后是医生,以上都是。尽管近三分之一的受访者最信任的职业是医生?然而,多达十分之一的受访学生不相信这一建议。还令人担忧的是,大多数答复者对塞尔维亚共和国政府为消除Covid-19大流行的后果而采取的措施不持积极态度。
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引用次数: 0
Judge exam in the kingdom of Serbia 塞尔维亚王国的法官考试
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180523c
Z. Čvorović
The paper deals with the history of the judge exam in the Kingdom of Serbia. So far, this issue has not been the subject of legal-historical research, although the institution of a special judge exam has a tradition of more than a century in Serbian law. The subject of the paper is processed mainly on the basis of original unpublished and published archival material, as well as relevant domestic literature. Researching the history of the judge exam is important for researching the broader problem of judicial independence in the Kingdom of Serbia, since judicial competence is an important guarantee of judicial independence. The research of the history of the judge exam in Serbia is important at this moment given the fact that the official strategic documents of the Government of the Republic of Serbia announced the reform of the existing concept of the Bar Exam. Without knowing the beginnings of the application of the judge exam institution in Serbian law, it is difficult to implement a valid reform of the institution of the Bar Exam today. The institution of the judge exam was prescribed for the first time in the Kingdom of Serbia by the Law on Judges from 1891, but no sooner than 1911 did it come to life with the adoption of the Law on Judges and the Rules for Taking the Judge Exam. Only persons who worked in the civil service for a certain number of years had the right to take the judge exam, while lawyers who worked in the court were privileged in relation to lawyers from other professions. A number of measures were envisaged to ensure impartiality and publicity. The judge exam was three-part, consisting of a written essay (theme), solving a hypothetical case (clausura) and an oral exam. The legal-theoretical knowledge of the candidates about a specific institute, as well as the knowledge of national and comparative positive law were checked with the written essay. Clausura and the oral exam served to test the practical knowledge of the application of national material and procedural legislation.
本文论述了塞尔维亚王国法官考试的历史。到目前为止,这个问题还不是法律历史研究的主题,尽管特别法官考试制度在塞尔维亚法律中有一个多世纪的传统。本文的主题主要是在原始未发表和已发表的档案资料以及国内相关文献的基础上进行处理的。研究法官考试的历史对于研究塞尔维亚王国更广泛的司法独立问题具有重要意义,因为司法能力是司法独立的重要保证。鉴于塞尔维亚共和国政府的官方战略文件宣布改革现有的律师考试概念,研究塞尔维亚法官考试的历史在这个时刻是很重要的。如果不了解法官考试制度在塞尔维亚法律中应用的开端,今天很难对律师考试制度进行有效的改革。1891年《法官法》第一次在塞尔维亚王国规定了法官考试制度,但直到1911年《法官法》和《法官考试规则》的通过才使法官考试制度得以实行。只有在公务员制度中工作一定年限的人才有权参加法官考试,而在法院工作的律师则比其他职业的律师享有特权。设想了若干措施以确保公正性和公开性。法官考试分为三个部分,包括写作(主题),解决一个假设案件(从句)和口试。候选人对特定机构的法律理论知识,以及国家和比较实证法的知识都通过书面文章进行检查。考试和口头考试的作用是测试对应用国家物权法和程序法的实际知识。
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引用次数: 0
The problems and perspectives of the labour market development in Serbia on national and regional level 塞尔维亚国家和区域一级劳工市场发展的问题和前景
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2179413z
Jelena Zvezdanovic-Lobanova, M. Lobanov, M. Zvezdanović
The paper deals with the analysis of inter-regional differences in unemployment rates, including an assessment of changes in local labour markets in the 2010s. Comparison of statistics related to the labour market development exclusively at the national level does not allow a complete overview of the employment problems. Based on the available data of the Statistical Office of the Republic of Serbia, we have compiled three maps that give a visual representation of the unemployment in municipalities in Serbia. The first map demonstates the share of the unemployed in the total population of municipalities at the beginning of 2018 (taking into account the qualification structure of the unemployed population). The second map reveals the dynamics of unemployment rates in municipalities (value ratio for 2018 and 2010). Finally, the third map reflects the authors' vision of regionalization of the unemployment phenomenon in Serbia, expressed in identifying spatial configurations that differ in labour market characteristics. The regionalization of the phenomenon of unemployment in Serbia has enabled the identification of the most and least successful territories in terms of maintaining stability in the labour market. In addition, we highlighted the existing problems of the labour market, emphasized the importance of implementation of employment policies and inclusion in this process of all societal structures, starting with the state, local authorities, private and public sectors in order to achieve sustainable economic growth.
本文分析了失业率的地区间差异,包括对2010年代当地劳动力市场变化的评估。只在国家一级比较与劳动力市场发展有关的统计数字,无法全面了解就业问题。根据塞尔维亚共和国统计局的现有数据,我们编制了三幅地图,直观地反映了塞尔维亚各城市的失业情况。第一张地图显示了2018年初各城市失业人口占总人口的比例(考虑到失业人口的资格结构)。第二张地图显示了城市失业率的动态(2018年和2010年的价值比)。最后,第三张地图反映了作者对塞尔维亚失业现象区域化的看法,通过确定劳动力市场特征不同的空间结构来表达。塞尔维亚失业现象的区域化使人们能够确定在维持劳动力市场稳定方面最成功和最不成功的地区。此外,我们强调了劳动力市场存在的问题,强调了执行就业政策和将所有社会结构纳入这一进程的重要性,从国家、地方当局、私营和公共部门开始,以实现可持续的经济增长。
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引用次数: 0
The ethos of the stage: Eustahija Arsic 舞台气质:Eustahija Arsic
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180507p
Dragan Prole
The article examines the work of the first modern writer of the Serbian language, Eustahija Arsic. Undoubtedly, Dositej Obradovic?s student, in her short ethical treatise, published under the title ?Moral Lessons? (1816), presented a kind of list of leading virtues. At the beginning of the 19th century, almost every story about morality responded to the need to shape an intersubjective, national platform. Moral education aimed to create a better man, and a better man was necessary by all means. The 19th century will create it. He or she will appear in the form of an engaged national worker, liberal and cosmopolitan. The author?s profile of Eustahija Arsic testifies to the unusual, almost paradoxical modest courage of our first female writer. In order to illuminate it appropriately, we have firstly considered the configuration of the notion of beginning in the first decades of the 19th century. According to Eustahija, the beginning is a free act, the initiation of sharing, and its reflection points to taking the active life into one?s own hands.
本文考察了第一位现代塞尔维亚语作家尤斯塔希亚·阿西奇的作品。毫无疑问,奥布拉多维奇?她在题为《道德教训》(Moral Lessons)的短篇伦理学论文中写道。(1816),提出了一种主要美德的清单。在19世纪初,几乎每一个关于道德的故事都回应了塑造一个主体间的国家平台的需要。道德教育的目的是创造一个更好的人,而一个更好的人无论如何是必要的。19世纪将创造它。他或她将以一名敬业的国家工作者、自由主义者和世界主义者的形式出现。作者?《尤斯塔希亚·阿西奇的传记》证明了我们第一位女作家不寻常的、几乎自相矛盾的谦逊勇气。为了恰当地阐释这一概念,我们首先考察了19世纪头几十年开始这一概念的构成。根据Eustahija的说法,开始是一种自由的行为,是分享的开始,它的反思指向将活跃的生活合而为一。我自己动手。
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引用次数: 0
“Today is history” Amon Göth’s limping chiasmus and overcoming of the stylistics “今天就是历史”阿蒙Göth对文体学的一瘸一拐的交错与克服
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180543s
Oleg Soldat
We have tried to open some new and possibly undisclosed vistas on the famous scene in the movie Schindler?s List, by Steven Spielberg, by probing the famous question: can and should the Holocaust be represented. To the best of my knowledge, the famous speech of the main antagonist of the movie, Amon Goeth, ?Today is history?, has not to this moment been treated in this manner, as the bearer of the insightful theories of style and philosophy. This is what we tried to remedy in this paper. We try to accomplish this by broadening the conceptual frames of the classical stylistics coming from structuralism of De Saussure, and by applying Mikhail Bakhtin?s philosophy of the speech genre, to this particular scene. Starting hypothesis, relating to the gap between Western and Russian semioses, was that classical semiosis, best represented by Peirce and Umberto Eco, would not tolerate this broadening of the diegetic script towards the biblical levels of the meaning, which are absent in this capacities of Western semiosis. We assumed that this was the subconscious plan of the director, namely, to represent the German plan: to make Holocaust not only reach the biblical proportions, but biblical style and meaning as well, and thus to immortalize itself. During the analysis we have encountered certain similarities in the distribution and the behavior of the figure of speech asyndeton, in the diegetic script of the movie, and the attitudes of the modernity, as they are represented in Catherine Pickstock?s book After Writing: Liturgical Consummation of the Philosophy. Together with Bakhtins? work, Pickstocks? analyses served as our guiding and starting point of the observation and manipulation of the deigetic text. After having discovered the aborted patterns of the stylistic reconfiguration, towards which nazi propaganda unsuccesufully aimed at, in order to accomplish the paschal rite de passage through controlling of the historical necessity, we moved toward the pictures of history, harboured in the depos of the Nazi understanding of what Jews and Germans are. We have found essential contradictions in this respect with the Nazis, stemming from the serious ontological error of confusing ancient Roman ancestral history and very deformed and reduced Judeo-Christian perspectives, which represent the only possible epistemological interface which can manouvre the Holocaust into description. Thus, we conclude, that this description is not only possible, but it is neccessary, just like its counterpart, representation.
我们试图在电影《辛德勒》的著名场景上打开一些新的、可能未公开的远景。史蒂文·斯皮尔伯格(Steven Spielberg)的《名单》(List)一书,探讨了一个著名的问题:大屠杀能否、是否应该被再现。据我所知,这部电影的主要对手阿蒙·高斯的著名演讲是“今天是历史”。直到现在,人们还没有这样对待他,把他当作富有洞察力的风格和哲学理论的提出者。这是我们在本文中试图弥补的。我们试图通过拓宽来自索绪尔的结构主义的古典文体学的概念框架来实现这一点,并通过应用米哈伊尔·巴赫金?美国哲学的演讲体裁,到这个特殊的场景。关于西方符号学和俄国符号学之间的差距,最初的假设是,以皮尔斯和翁贝托·艾柯为代表的古典符号学,不会容忍叙事剧本向圣经意义层面的扩展,这在西方符号学的能力中是不存在的。我们认为这是导演的潜意识计划,即再现德国的计划:使大屠杀不仅达到圣经的比例,而且达到圣经的风格和意义,从而使其不朽。在分析过程中,我们发现在电影叙事脚本中的修辞手法asyndeton的分布和行为,以及在Catherine Pickstock?他的著作《书写之后:哲学的礼仪完成》。和巴赫金斯一起?工作,Pickstocks ?分析是我们观察和操纵拟制文本的指导和出发点。在发现了风格重构的失败模式(纳粹宣传的目标是通过控制历史必然性来完成逾越仪式)之后,我们转向了历史的图景,这些图景隐藏在纳粹对犹太人和德国人的理解的沉积物中。我们在这方面发现了与纳粹的本质矛盾,这源于混淆古罗马祖先历史的严重本体论错误,以及非常扭曲和简化的犹太教-基督教观点,这代表了唯一可能的认识论接口,可以将大屠杀操纵成描述。因此,我们得出结论,这种描述不仅是可能的,而且是必要的,就像它的对应物表象一样。
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引用次数: 0
Traditional folk economic buildings on the Tara mountain 塔拉山的传统民间经济建筑
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2177125m
M. Matić
Traditional folk architecture on Tara mountain, generally speaking, belongs to cultural areal of traditional building of dinarska brvnara type, i.e. building made of wood. In direct connection with Zlatibor mountain, where we can find some of the best examples of vernacular architecture, traditional building on Tara mountain does not show any specificity but at the same time does not lag behind comparison with other regions with the same type of building. In this paper we are presenting results of ethnographic field research in traditional folk construction of economic buildings. The field research was accomplished during years 2015 and 2016 in villages on Tara. The emphasis is on the economic buildings which are directly derived from structure of economic activities of rural population and we are taking into account both traditional and contemporary economic buildings. In this paper basic forms of organisation of space in households are presented as well. Preliminary analysis of the economic buildings on Tara shows that they clearly follow needs of traditional economy, needs which are determined with the culture of social organization as well as with the structure of economic organization. Construction and architecture of economic buildings also points out that they are on high utilitarian level and that they can represent relations between some economic activities.
塔拉山的传统民间建筑,一般来说,属于dinarska brvnara型传统建筑的文化区域,即木质建筑。与Zlatibor山直接相关,在那里我们可以找到一些最好的乡土建筑的例子,塔拉山上的传统建筑没有任何特殊性,但同时也不落后于其他地区的同类型建筑。在本文中,我们介绍了民族志对传统民间经济建筑的实地研究结果。实地研究于2015年和2016年在塔拉村完成。重点是直接来源于农村人口经济活动结构的经济建筑,我们将传统和现代经济建筑都考虑在内。本文还提出了家庭空间组织的基本形式。对塔拉经济建筑的初步分析表明,它们明显遵循传统经济的需求,这种需求是由社会组织文化和经济组织结构所决定的。经济建筑的构造与建筑也指出了经济建筑具有较高的功利性,可以代表某些经济活动之间的关系。
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引用次数: 0
Divide and rule: Cultural memory in the identity policies of post-Yugoslav states 分而治之:后南斯拉夫国家身份政策中的文化记忆
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180639d
Vesna Djukic
Since the identity policies of the post-Yugoslav states have been creating tensions domestically and internationally in the last two decades, the aim of this paper is to study and explain the causes that encourage antagonisms. We start from the assumption that these causes are related to models of identity policy and memory culture mediated by transnational media. This is because the essence of collective identity is in the consciousness of belonging, which should not be an obstacle to coexistence and good neighborly relations, as long as that consciousness does not imply the negation of the identity system of social groups living in the state. Thus we come to the policy of pluralization of identity as a public policy pursued by the state policy of cultural memory as a ?social and cultural framework? of identity policy. In the absence of pluralization, culture is located on the scene of a struggle between different models of identity policies fueled by a densely intertwined network of transnational media. Their influence on public opinion formation comes from the realm of countercultural transculturalism and neoliberal globalism.
由于后南斯拉夫国家的身份政策在过去二十年中一直在国内和国际上制造紧张局势,本文的目的是研究和解释鼓励对抗的原因。我们首先假设这些原因与跨国媒体介导的身份政策和记忆文化模式有关。这是因为集体认同的本质在于归属感,归属感不应该成为共存和睦邻关系的障碍,只要这种归属感不意味着对生活在这个国家的社会群体的认同体系的否定。因此,我们将认同的多元化政策作为一种公共政策,而文化记忆的国家政策作为一种“社会和文化框架”来追求。身份政策。在没有多元化的情况下,文化处于由紧密交织的跨国媒体网络推动的不同身份政策模式之间的斗争之中。他们对舆论形成的影响来自反文化、跨文化主义和新自由主义的全球主义领域。
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引用次数: 0
Features of labour relations in institutional theatres in Serbia 塞尔维亚机构剧院劳工关系的特点
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2178245r
M. Ristić
The main goal of the paper is to investigate the forms of labor relations in institutional, subsidized theatres in Serbia. Given the social and economic crises, and today significant changes in the lifestyles of citizens of the world caused by the Corona virus pandemic, theatre institutions had to adapt to new market demands. Reduced production, inability to play large ensemble performances, problems in paying copyright contracts are some of the features of the work of theatre organizations. Having these turbulent circumstances, the subject of the paper should determine the influence of social circumstances on the formation of working relations in institutional theatres in Serbia. The paper will look at labor relations in the context of transitional cultural policy and the impact of the environment on defining the most optimal form of employment that should meet the needs of the state, city, municipality, as founders and financiers of the theatre organization, the needs of artists who strive for permanent employment that will provide them with existential security while providing them with an opportunity for artistic growth. By re-examining and analyzing the existing models of labor relations, the basic hypothesis we want to prove in the paper is that permanent employment and achieving permanent employment is the best solution for hiring artists in institutional theatre. In order to fulfill the set goals and prove the hypothesis, the paper will use theoretical research in the field of human resources management (Rahimic, Torrington, Hall, Taylor), labor law, cultural policy (Djukic), cultural studies (Klajic, Ristic, Djordjevic) as well as the case studies of form of employment in national theatres in the region. The paper also presents an empirical research that dealt with the impact the different forms of employment have on artists. The research shows that the establishment of a permanent employment relationship is of greater benefit to artist.
本文的主要目标是调查塞尔维亚机构补贴剧院的劳动关系形式。鉴于社会和经济危机,以及今天由冠状病毒大流行引起的世界公民生活方式的重大变化,剧院机构必须适应新的市场需求。减少生产,无法进行大型合奏演出,支付版权合同的问题是剧院组织工作的一些特点。鉴于这些动荡的环境,本文的主题应确定社会环境对塞尔维亚体制内工作关系形成的影响。本文将着眼于过渡文化政策背景下的劳动关系,以及环境对定义最优就业形式的影响,这种就业形式应满足国家、城市、市政当局的需求,作为剧院组织的创始人和金融家,艺术家的需求,他们争取永久就业,这将为他们提供生存安全,同时为他们提供艺术成长的机会。通过对现有劳动关系模式的重新审视和分析,本文想要证明的基本假设是:永久雇佣和实现永久雇佣是机构剧院聘用艺术家的最佳解决方案。为了实现既定目标并证明假设,本文将使用人力资源管理(Rahimic, Torrington, Hall, Taylor),劳动法,文化政策(Djukic),文化研究(Klajic, Ristic, Djordjevic)领域的理论研究以及该地区国家剧院就业形式的案例研究。本文还提出了一个实证研究,处理不同形式的就业对艺术家的影响。研究表明,长期雇佣关系的建立对艺术家更有利。
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引用次数: 0
Islamic state - between yesterday and tomorrow 伊斯兰国,从昨天到明天
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180557l
B. Lečić
In the early 2014, the global political scene was marked by the emergence of the so-called Islamic State established in the Middle East. It was a direct result of the military intervention of the Western military alliance in Iraq in 2003 and it created chaos ensuing the intervention in this country and the wider region of the Middle East. The pivotal religious and political concept of its operation is a form of government based solely on Islamic (Sharia) law. The origins of this unrecognized, paramilitary, terrorist organization were linked to the year 2004 when the fundamentalist, militant Sunni groups, along with other Islamist organizations, jointly took part in the armed conflict against Western, military invasion forces operating in Iraq. The additional target of their terrorist activities was the political regime officially in power in Iraq at the time, which operated politically and militarily in cooperation with the US and pro-Western forces. The religious and political ideology of the so-called Islamic state is exemplified by the propaganda tactics of violence and extreme interpretation of the Koran and radical Islam as well as by the continual fight against Christians and Jews. It is founded on the methodological promotion of war as a means to quench the non-Muslim countries and Muslim apostates. Establishing the global caliphate, or the global Islamic state, with extreme organizational and functional structure, was the primary strategic objective of the newly formed organization. The emergence of the Islamic State has opened a number of issues which are speculative in part. Although very present in public and covered by the media, this phenomenon has not yet been fully explored scientifically. The more profound causes of the occurrence and development of ID can be viewed and followed concurrently with the emergence and development of Islamism and its forms - from Wahhabism to present day Islamic terrorism at the beginning of the 21st century. In order to address these issues, uncover and comprehend the true essence of the phenomenon of the Islamic State, it was necessary to thoroughly explore the origins and development of this phenomenon. It has undoubtedly played an important role in the destabilization of the international peace and security, caused a different political, military and security constellation of the most important countries on the global political scene, and in part, caused their polarization and confrontation based on petty political, economic and other interests.
2014年初,所谓的“伊斯兰国”在中东地区崛起,成为全球政治舞台的一大亮点。这是2003年西方军事联盟对伊拉克进行军事干预的直接结果,它在这个国家和更广泛的中东地区造成了混乱。其运作的关键宗教和政治概念是一种完全基于伊斯兰教法的政府形式。这个未被承认的准军事恐怖组织的起源与2004年有关,当时原教旨主义的逊尼派激进组织与其他伊斯兰组织联合参加了对抗在伊拉克的西方军事入侵部队的武装冲突。他们恐怖活动的另一个目标是当时在伊拉克正式掌权的政治政权,该政权在政治和军事上与美国和亲西方势力合作。所谓伊斯兰国的宗教和政治意识形态体现在暴力宣传策略、对《可兰经》的极端解读和激进伊斯兰教,以及对基督徒和犹太人的持续斗争。它建立在把战争作为消灭非穆斯林国家和穆斯林叛教者的手段的方法论上。建立一个具有极端组织和功能结构的全球哈里发国,或全球伊斯兰国家,是这个新成立组织的主要战略目标。伊斯兰国的出现引发了一系列问题,这些问题在一定程度上是推测性的。虽然这一现象在公众中非常普遍,并被媒体所报道,但尚未得到充分的科学探索。伊斯兰教产生和发展的更深刻的原因可以与伊斯兰主义及其形式的出现和发展同时看待和追随——从瓦哈比主义到21世纪初的现代伊斯兰恐怖主义。为了解决这些问题,揭示和理解“伊斯兰国”现象的真正本质,有必要深入探讨这一现象的起源和发展。毫无疑问,它在破坏国际和平与安全方面发挥了重要作用,在全球政治舞台上造成了最重要国家不同的政治、军事和安全格局,并在一定程度上造成了它们基于微不足道的政治、经济和其他利益的两极分化和对抗。
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引用次数: 0
The impact of the tax system reform on business in the Republic of Serbia 塞尔维亚共和国税收制度改革对企业的影响
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180589t
Aleksandra Tošović-Stevanović, Sanja Jelisavac-Trošić, G. Pešić
The subject of the paper is the reform of the tax system and its impact on the business of taxpayers. The authors conducted an analysis to determine whether tax policy reform measures boost employment, stimulate the population to start their own businesses, and reduce the informal economy by reducing the amount and number of state and local levies. The research was done in the Republic of Serbia by the survey method. Statistical testing of the collected data was done with a software program developed for the purposes of this research in the SPSS software package. The data were processed by the statistical method of analysis of variance ANOVA and the Levene?s test on the homogeneity of variance was performed. In order to draw reliable conclusions, the research also includes official data on changes in value added tax and income tax, as well as changes in Pension and Disability Insurance Contributions, for the taxpayers of the Republic of Serbia, in the total amount and by its components. The hypothesis ?Reform measures of tax policy stimulate the population to start their own business and legal business, which leads to a decrease in unemployment and an increase in the budget? has been confirmed on the basis of this research. It can be concluded that tax policy reform measures stimulate the population to start a private business and legal business, which leads to a decrease in unemployment and to an increase in the budget. The existence of a fairly large volume of tax evasion produce consequences that can be serious for the economy of the Republic Serbia. Reform measures have significantly reduced tax evasion as well as contributed to the reduction of undeclared work and the increase of funds in the budget. Survey respondents confirmed that the stimulative tax policy strengthens private sector, and thereby reduce the gray economy and increase the funds in the budget. The full effect of the reform measures is expected after the complete transition of taxpayersto e-business, which would provide a complete insight into the state and opportunities of the public sector. We can conclude that incentives from the state in the form of tax exemptions and contributions for newly employed workers have given significant results in terms of starting enterprise and hiring new workers. Activities to detect and combat tax evasion and reform the tax system can only be effective if they are planned and based on scientific researches and advances.
本文的主题是税制改革及其对纳税人业务的影响。作者进行了一项分析,以确定税收政策改革措施是否通过减少国家和地方税收的金额和数量来促进就业,刺激人口创业,并减少非正规经济。本研究在塞尔维亚共和国采用调查法进行。收集的数据的统计检验是用SPSS软件包中为本研究目的开发的软件程序完成的。采用方差分析、方差分析和Levene?方差齐性进行S检验。为了得出可靠的结论,这项研究还包括塞尔维亚共和国纳税人增值税和所得税变动以及养恤金和残疾保险缴款变动的官方数据,按总额和组成部分分列。假设:税收政策的改革措施刺激了人口自主创业和合法创业,从而导致失业率下降和预算增加。在此研究的基础上得到了证实。可以得出结论,税收政策改革措施刺激了人口开办私营企业和合法企业,从而导致失业率下降和预算增加。大量逃税行为的存在对塞尔维亚共和国的经济造成了严重的后果。改革措施大大减少了逃税现象,并有助于减少未申报的工作和增加预算中的资金。被调查者确认,刺激性税收政策加强了私营部门,从而减少了灰色经济,增加了预算中的资金。改革措施的充分效果预计将在纳税人完全过渡到电子商务之后,这将使人们全面了解公共部门的状态和机会。我们可以得出结论,国家以免税和新就业工人缴费的形式给予的激励在创业和雇用新工人方面产生了显著的效果。发现和打击逃税和改革税收制度的活动只有有计划并以科学研究和进步为基础才能有效。
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引用次数: 0
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Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts
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