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.
{"title":"The impact of the tax system reform on business in the Republic of Serbia","authors":"Aleksandra Tošović-Stevanović, Sanja Jelisavac-Trošić, G. Pešić","doi":"10.2298/zmsdn2180589t","DOIUrl":"https://doi.org/10.2298/zmsdn2180589t","url":null,"abstract":"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.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"66 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78644386","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 attitudes are one of the determinants of farmers? ecologically responsible behaviour. However, it is not easy to determine factors which influence individuals? environmental attitudes. The literature suggests the existence of a number of influencing factors. In this paper, the environmental attitudes of the farmers? in Vojvodina have been tested in relation to environmental knowledge and connectedness to nature, which are important elements of environmental awareness. As far as the authors know, these variables have not yet been linked to the concept of the new ecological paradigm (NEP), and this paper provides new insight into the relations between the NEP scale and the selected elements of environmental awareness. A multiple regression was conducted to see if environmental knowledge and connectedness to nature predicted the environmental attitudes. The results show that both variables explain 9.6% variance in NEP values. The results show that the farmers? environmental knowledge and their connectedness to nature are statistically significant, but in a small percentage explain the achieved values on the NEP scale. ?herefore, one can say that the tested variables are predictors of environmental attitudes, but they are also influenced by other factors which need to be investigated in the future researches.
{"title":"Ecological knowledge and connectedness to nature as predictors of farmers’ ecological attitudes","authors":"Jelena Despotović, V. Rodić","doi":"10.2298/zmsdn2179435d","DOIUrl":"https://doi.org/10.2298/zmsdn2179435d","url":null,"abstract":"Environmental attitudes are one of the determinants of farmers? ecologically responsible behaviour. However, it is not easy to determine factors which influence individuals? environmental attitudes. The literature suggests the existence of a number of influencing factors. In this paper, the environmental attitudes of the farmers? in Vojvodina have been tested in relation to environmental knowledge and connectedness to nature, which are important elements of environmental awareness. As far as the authors know, these variables have not yet been linked to the concept of the new ecological paradigm (NEP), and this paper provides new insight into the relations between the NEP scale and the selected elements of environmental awareness. A multiple regression was conducted to see if environmental knowledge and connectedness to nature predicted the environmental attitudes. The results show that both variables explain 9.6% variance in NEP values. The results show that the farmers? environmental knowledge and their connectedness to nature are statistically significant, but in a small percentage explain the achieved values on the NEP scale. ?herefore, one can say that the tested variables are predictors of environmental attitudes, but they are also influenced by other factors which need to be investigated in the future researches.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"34 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89922332","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 paper presents the research findings on the behavior of users of the social network Facebook, in the circumstances of a crisis situation and the declaration of the state of emergency. By combining the media content analysis, modified netnographic approach and pseudo-survey techniques, the author seeks to determine the extent and the manner in which the declaration of the state of emergency in the Republic of Srpska has affected its citizens. The results show that the state of emergency has led to a reduction in the number of events reported, creating uniformity in media content and increasing the degree to which the media rely on official sources of information. On the other hand, the audience shows saturation with such content, completely ignoring it or expressing dissatisfaction with the overall situation, most often sarcastically. The analysis of user comments shows that, although value-neutral, the content focused on government activities provoked mostly negative comments, with hate speech and explicit vulgarism, as well as comments ad hominem, although to a lesser extent.
{"title":"Facebook users’ reaction to the declaration of the state of emergency in the Republic of Srpska","authors":"Petar Pušonja","doi":"10.2298/zmsdn2178289p","DOIUrl":"https://doi.org/10.2298/zmsdn2178289p","url":null,"abstract":"The paper presents the research findings on the behavior of users of the social network Facebook, in the circumstances of a crisis situation and the declaration of the state of emergency. By combining the media content analysis, modified netnographic approach and pseudo-survey techniques, the author seeks to determine the extent and the manner in which the declaration of the state of emergency in the Republic of Srpska has affected its citizens. The results show that the state of emergency has led to a reduction in the number of events reported, creating uniformity in media content and increasing the degree to which the media rely on official sources of information. On the other hand, the audience shows saturation with such content, completely ignoring it or expressing dissatisfaction with the overall situation, most often sarcastically. The analysis of user comments shows that, although value-neutral, the content focused on government activities provoked mostly negative comments, with hate speech and explicit vulgarism, as well as comments ad hominem, although to a lesser extent.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"31 6 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83434076","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}
Return migration is an under-explored area of population mobility studies. Although the return intention does not represent a guarantee for its realization, migrants who express the intention to return have a better chance of achieving it compared to those who do not even think about it. Return migration can have great importance for the country of origin?s overall development, especially when it comes to return of young people. The paper presents the results of a survey carried out among the second generation members of migrants from Serbia in canton of Lucerne (Switzerland) with the aim of determining their return intentions. The research excludes the possibility of short-term (temporary) return, and the respondents answered about the intentions related exclusively to permanent return. For the purposes of the paper, an online questionnaire was conducted as well as interviews. The results indicated the complexity and indissolubility of migrants? ties with the Republic of Serbia on different levels. However, the return intention has been shown to be influenced by a number of factors that are primarily related to life satisfaction in the country of destination. In that context, it is not surprising that most of the respondents (48.4%) do not plan to return to Serbia, some of them (30.3%) might return, while the smallest number of respondents (21.2%) intend to return. In contrast to the intentions of the respondents themselves, it was found that the respondents? parents (the first generation of migrants) have a greater intention to return to Serbia (66.7%). By crossing the data, it was determined that the return intention is most express among employedmen who are married, who send remittances and visit Serbia two to five times a year. The intention to stay in the country of destination is most express among women aged 20-24 who are employed, unmarried and have no children. In addition, the results showed that respondents who plan to return are more likely to make contact with friends and relatives in Serbia than respondents who do not plan to return.
{"title":"Between desires and reality: Investigating the return intentions among the second generation members of migrants from Serbia in Switzerland","authors":"Danica Šantić, Milica Todorović","doi":"10.2298/zmsdn2177091s","DOIUrl":"https://doi.org/10.2298/zmsdn2177091s","url":null,"abstract":"Return migration is an under-explored area of population mobility studies. Although the return intention does not represent a guarantee for its realization, migrants who express the intention to return have a better chance of achieving it compared to those who do not even think about it. Return migration can have great importance for the country of origin?s overall development, especially when it comes to return of young people. The paper presents the results of a survey carried out among the second generation members of migrants from Serbia in canton of Lucerne (Switzerland) with the aim of determining their return intentions. The research excludes the possibility of short-term (temporary) return, and the respondents answered about the intentions related exclusively to permanent return. For the purposes of the paper, an online questionnaire was conducted as well as interviews. The results indicated the complexity and indissolubility of migrants? ties with the Republic of Serbia on different levels. However, the return intention has been shown to be influenced by a number of factors that are primarily related to life satisfaction in the country of destination. In that context, it is not surprising that most of the respondents (48.4%) do not plan to return to Serbia, some of them (30.3%) might return, while the smallest number of respondents (21.2%) intend to return. In contrast to the intentions of the respondents themselves, it was found that the respondents? parents (the first generation of migrants) have a greater intention to return to Serbia (66.7%). By crossing the data, it was determined that the return intention is most express among employedmen who are married, who send remittances and visit Serbia two to five times a year. The intention to stay in the country of destination is most express among women aged 20-24 who are employed, unmarried and have no children. In addition, the results showed that respondents who plan to return are more likely to make contact with friends and relatives in Serbia than respondents who do not plan to return.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"432 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74391763","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}
There are 19 unpublished letters written by latter bishop of Zica Jefrem Bojovic, preserved in The Manuscripts Department of The Russian State Library of Moscow. These letters, addressed to Nil Alexandrovich Popov, are part of a personal collection of this famous Russian scholar in the field of history and Slavic literature. Letters from this collection were written from 1874 until 1886, while Bojovic was a student at The Moscow Spiritual Academy and a professor in the Seminary of Belgrade. These letters are a great source for Bishop Jefrem?s biography, especially for understanding his relationships with Russia. They witness a sincere friendship with Popov, one of the most prominent people in relations between Serbs and Russians, during the second half of the 19th century. These letters are important in order to understand Bojovic?s point of view, regarding the issues of Serbian social, political and church life in the 9th decade of the 19th century. Serbian Government led Pro-Austrian politics during that period of time, which affected relationships within Serbian Church and society. The most significant consequence was an uncanonical replacement of the Serbian Metropolitan Mihailo (Jovanovic) and his hierarchy. Bojovic was the first source witness of these events, who was actively supporting Metropolitan Mihailo. During his studies in Russia, Jefrem Bojovic became a true lover of Slavs, which formed his further views. The mentioned documents were analyzed in this study for the first time, and they will hopefully enrich the biography of Jefrem Bojovic. This study should help us to understand better the occasions within the church, society and politics in Serbia during the ninth decade of the 19th century.
{"title":"Jefrem Bojovic’s letters addressed to Nil Alexandrovich Popov","authors":"Vladislav Puzović","doi":"10.2298/zmsdn2179347p","DOIUrl":"https://doi.org/10.2298/zmsdn2179347p","url":null,"abstract":"There are 19 unpublished letters written by latter bishop of Zica Jefrem Bojovic, preserved in The Manuscripts Department of The Russian State Library of Moscow. These letters, addressed to Nil Alexandrovich Popov, are part of a personal collection of this famous Russian scholar in the field of history and Slavic literature. Letters from this collection were written from 1874 until 1886, while Bojovic was a student at The Moscow Spiritual Academy and a professor in the Seminary of Belgrade. These letters are a great source for Bishop Jefrem?s biography, especially for understanding his relationships with Russia. They witness a sincere friendship with Popov, one of the most prominent people in relations between Serbs and Russians, during the second half of the 19th century. These letters are important in order to understand Bojovic?s point of view, regarding the issues of Serbian social, political and church life in the 9th decade of the 19th century. Serbian Government led Pro-Austrian politics during that period of time, which affected relationships within Serbian Church and society. The most significant consequence was an uncanonical replacement of the Serbian Metropolitan Mihailo (Jovanovic) and his hierarchy. Bojovic was the first source witness of these events, who was actively supporting Metropolitan Mihailo. During his studies in Russia, Jefrem Bojovic became a true lover of Slavs, which formed his further views. The mentioned documents were analyzed in this study for the first time, and they will hopefully enrich the biography of Jefrem Bojovic. This study should help us to understand better the occasions within the church, society and politics in Serbia during the ninth decade of the 19th century.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"7 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80915653","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}
Modern just war theory represents more of a tradition of thoughts on ethical issues of war than a theory per se. However, philosophical attitudes on war coming from authors from non-western cultures, including Serbian culture, are often left outside of this tradition. Author aims to demonstrate that there are clear ideas on ethical attributes of war and warring in Njegos?s work. By analyzing Njegos?s views expressed in his most significant works, through the prism of criteria of the classical elements of the modern just war theory (Jus ad Bellum, Jus in Bello), author demonstrates the existence of Serbian tradition of thought on ethics of war and warring. In this way, modern just war theory is supplemented and enriched with the Serbian historical perspective on justness of war and in war. Simultaneously, author highlights the challenges and perils of interpretation of philosophical ideas without considering the historical context, specific political-culturological circumstances and personality of the idea author. This is of a particular contemporary relevance, as misinterpretations of Njegos?s ideas on war and justice in war are often used to further fuel national antagonisms and destabilize the region.
现代正义战争理论更多地代表了一种关于战争伦理问题的传统思想，而不是理论本身。然而，来自非西方文化(包括塞尔维亚文化)的作者对战争的哲学态度往往被排除在这一传统之外。作者的目的是证明在恩杰戈斯?年代的工作。通过分析Njegos?作者在其最重要的著作中所表达的观点，通过现代正义战争理论的经典要素标准(Jus ad Bellum, Jus in Bello)的棱镜，证明了塞尔维亚战争和交战伦理思想传统的存在。通过这种方式，塞尔维亚关于战争的正义和战争中的正义的历史观点补充和丰富了现代正义战争理论。同时，作者强调了在不考虑历史背景、特定的政治文化环境和思想作者的个性的情况下解释哲学思想的挑战和危险。这是一种特殊的当代相关性，正如对恩杰戈斯?美国关于战争和战争正义的思想经常被用来进一步加剧国家间的对立，破坏地区的稳定。
{"title":"Just war theory in Njegos’s works","authors":"Dragan Stanar","doi":"10.2298/zmsdn2179361s","DOIUrl":"https://doi.org/10.2298/zmsdn2179361s","url":null,"abstract":"Modern just war theory represents more of a tradition of thoughts on ethical issues of war than a theory per se. However, philosophical attitudes on war coming from authors from non-western cultures, including Serbian culture, are often left outside of this tradition. Author aims to demonstrate that there are clear ideas on ethical attributes of war and warring in Njegos?s work. By analyzing Njegos?s views expressed in his most significant works, through the prism of criteria of the classical elements of the modern just war theory (Jus ad Bellum, Jus in Bello), author demonstrates the existence of Serbian tradition of thought on ethics of war and warring. In this way, modern just war theory is supplemented and enriched with the Serbian historical perspective on justness of war and in war. Simultaneously, author highlights the challenges and perils of interpretation of philosophical ideas without considering the historical context, specific political-culturological circumstances and personality of the idea author. This is of a particular contemporary relevance, as misinterpretations of Njegos?s ideas on war and justice in war are often used to further fuel national antagonisms and destabilize the region.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"44 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77196372","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}
Young people in Serbia are considered a vulnerable group in the labor market. The extended period of searching for adequate employment, as well as the harmonization of the competencies of young people with the requirements of employers present a special challenge. Young people with a university degree need less time to find a job, although unfavorable economic trends have a relatively worse effect on graduates. The aim of this paper is to determine the role of higher education in the context of employment of graduates. Based on the analysis of the content of the relevant national strategic documents related to work, employment and higher education, it was concluded that the differences between academic and vocational higher education are growing in the context of educational outcomes and expected quality standards. In this regard, academic higher education institutions need to develop additional services to help graduates of academic studies begin their careers.
{"title":"Analysis of the relationship between higher education and youth employment in Serbia","authors":"M. Savkovic","doi":"10.2298/zmsdn2180577s","DOIUrl":"https://doi.org/10.2298/zmsdn2180577s","url":null,"abstract":"Young people in Serbia are considered a vulnerable group in the labor market. The extended period of searching for adequate employment, as well as the harmonization of the competencies of young people with the requirements of employers present a special challenge. Young people with a university degree need less time to find a job, although unfavorable economic trends have a relatively worse effect on graduates. The aim of this paper is to determine the role of higher education in the context of employment of graduates. Based on the analysis of the content of the relevant national strategic documents related to work, employment and higher education, it was concluded that the differences between academic and vocational higher education are growing in the context of educational outcomes and expected quality standards. In this regard, academic higher education institutions need to develop additional services to help graduates of academic studies begin their careers.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"14 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81883360","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}
A human is a social being, who wants to achieve relations with other people. The most common form of close emotional relationships in adulthood is marriage. A married relationship can be implied in various ways and, although marriage lasts as a constant form of emotional attachment, contemporary marriage is in crisis. Actual social circumstances place various challenges before married life. In this work we have focused on some aspects which we recognized as potential factors of marriage destabilization. These include various empirical researches both in Serbia and abroad: the role of age in marriage, cohabitation, importance of primary family, children, economic stress, mechanisms of coping with stress, affective attachments between partners, solving conflicts, communication competence, distribution of house chores. Those are the factors that experts face in counseling and therapy works, solving marriage crisis. We see the quality of a married relationship as a multidimensional phenomena consisting of marriage satisfaction, marriage stability, marriage cohesion, marriage compliance. In this paper, we tried to show the complexity of marriage relationships in a nutshell and present the current research directions in this area of psychology.
{"title":"The challenges of marital life: Factors of marital life decline","authors":"Živka Mićanović-Cvejić, Ruženka Šimonji-Černak","doi":"10.2298/zmsdn2177109m","DOIUrl":"https://doi.org/10.2298/zmsdn2177109m","url":null,"abstract":"A human is a social being, who wants to achieve relations with other people. The most common form of close emotional relationships in adulthood is marriage. A married relationship can be implied in various ways and, although marriage lasts as a constant form of emotional attachment, contemporary marriage is in crisis. Actual social circumstances place various challenges before married life. In this work we have focused on some aspects which we recognized as potential factors of marriage destabilization. These include various empirical researches both in Serbia and abroad: the role of age in marriage, cohabitation, importance of primary family, children, economic stress, mechanisms of coping with stress, affective attachments between partners, solving conflicts, communication competence, distribution of house chores. Those are the factors that experts face in counseling and therapy works, solving marriage crisis. We see the quality of a married relationship as a multidimensional phenomena consisting of marriage satisfaction, marriage stability, marriage cohesion, marriage compliance. In this paper, we tried to show the complexity of marriage relationships in a nutshell and present the current research directions in this area of psychology.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"3 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76969656","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 diesem Artikel wird das Dokument ?Die Sendung der Orthodoxen Kirche in der Welt von heute? und seine Rezeption nach dem Heiligen und Gro?en Konzil der Orthodoxen Kirche analysiert. Da f?r das Verst?ndnis der Bedeutung dieses Dokumentes seine Vorgeschichte sowie die Stellungnahmen der lokalen Orthodoxen Kirchen von besonderer Bedeutung sind, werden sie im ersten Teil dieses Beitrags kurz dargestellt. Nach der Annahme des Dokumentes durch das Konzil von Kreta, folgten zahlreiche Analysen und Reaktionen von denen in diesem Artikel nur diejenigen, die als repr?sentativ gelten k?nnten, dargestellt werden. Unter Ber?cksichtigung der ?kumenischen und interreligi?sen Fragen wurde dem Dokument ?F?r das Leben der Welt. Auf dem Weg zu einem Sozialethos der Orthodoxen Kirche?, das als derzeit wichtigstes Beispiel der Rezeption des Dokuments ?Die Sendung der Orthodoxen Kirche in der Welt von heute? gelten darf, besondere Beachtung geschenkt. Die komparative Analyse beider Texte hat gezeigt, dass das Dokument ?F?r das Leben der Welt? viele im fr?heren Dokument bestehende Themen neu aufgreift und weiterentwickelt. Da sich dieses Dokument als eine Vorlage f?r den zuk?nftigen Dialog versteht, ruft es zu einer weiteren und vertieften Rezeption des Konzils von Kreta auf.
{"title":"Nachkonziliare rezeption des dokumentes “Die sendung der Orthodoxen Kirche in der Welt von heute”","authors":"Rade Kisić","doi":"10.2298/zmsdn2178177k","DOIUrl":"https://doi.org/10.2298/zmsdn2178177k","url":null,"abstract":"In diesem Artikel wird das Dokument ?Die Sendung der Orthodoxen Kirche in der Welt von heute? und seine Rezeption nach dem Heiligen und Gro?en Konzil der Orthodoxen Kirche analysiert. Da f?r das Verst?ndnis der Bedeutung dieses Dokumentes seine Vorgeschichte sowie die Stellungnahmen der lokalen Orthodoxen Kirchen von besonderer Bedeutung sind, werden sie im ersten Teil dieses Beitrags kurz dargestellt. Nach der Annahme des Dokumentes durch das Konzil von Kreta, folgten zahlreiche Analysen und Reaktionen von denen in diesem Artikel nur diejenigen, die als repr?sentativ gelten k?nnten, dargestellt werden. Unter Ber?cksichtigung der ?kumenischen und interreligi?sen Fragen wurde dem Dokument ?F?r das Leben der Welt. Auf dem Weg zu einem Sozialethos der Orthodoxen Kirche?, das als derzeit wichtigstes Beispiel der Rezeption des Dokuments ?Die Sendung der Orthodoxen Kirche in der Welt von heute? gelten darf, besondere Beachtung geschenkt. Die komparative Analyse beider Texte hat gezeigt, dass das Dokument ?F?r das Leben der Welt? viele im fr?heren Dokument bestehende Themen neu aufgreift und weiterentwickelt. Da sich dieses Dokument als eine Vorlage f?r den zuk?nftigen Dialog versteht, ruft es zu einer weiteren und vertieften Rezeption des Konzils von Kreta auf.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"20 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89438409","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 the paper is the role of fair value, as one of the accounting measurement attributes (measurement basis) of assets and liabilities in the statement of financial position, in the conditions of crisis, based on the experience with global financial crisis which appeared in 2008 in the US financial sector, and later spilled over into the real sector of that country, as well as, to a greater or lesser extent, to the rest of the world. The crisis has stimulated discussions in the scientific and professional community about the usefulness of using fair value and the impact of this measurement attribute on the appearance and widening of the crisis. The aim of the paper is to consider the impact of fair value application on the occurrence of the mentioned financial crisis. Qualitative research methodology based on the review of relevant literature in the field of research subject has been applied. A review of literature available to us has shown that there is no unique attitude about the role of fair value in the financial crisis which appeared in 2008. In that sense, opinions range from the one that fair value played little or no role in the financial crisis, over the opinion that it may have contributed to the acceleration of the crisis, to the opinion that it was one of its main causes and that it should be suspended. It is certain that fair value cannot be declared as the only financial crisis causer, and that there is no only one causer. Inadequate banking practices, risky behaviour of financial markets participants, inconsistent and insufficiently coordinated macroeconomic policies, inadequate structural reforms and omission of credit rating agencies dominantly caused the financial crisis and contributed to its spread.
{"title":"Accounting measurement at fair value in the conditions of financial crisis","authors":"V. Obradović, Nemanja Karapavlović","doi":"10.2298/zmsdn2178275o","DOIUrl":"https://doi.org/10.2298/zmsdn2178275o","url":null,"abstract":"The subject of the paper is the role of fair value, as one of the accounting measurement attributes (measurement basis) of assets and liabilities in the statement of financial position, in the conditions of crisis, based on the experience with global financial crisis which appeared in 2008 in the US financial sector, and later spilled over into the real sector of that country, as well as, to a greater or lesser extent, to the rest of the world. The crisis has stimulated discussions in the scientific and professional community about the usefulness of using fair value and the impact of this measurement attribute on the appearance and widening of the crisis. The aim of the paper is to consider the impact of fair value application on the occurrence of the mentioned financial crisis. Qualitative research methodology based on the review of relevant literature in the field of research subject has been applied. A review of literature available to us has shown that there is no unique attitude about the role of fair value in the financial crisis which appeared in 2008. In that sense, opinions range from the one that fair value played little or no role in the financial crisis, over the opinion that it may have contributed to the acceleration of the crisis, to the opinion that it was one of its main causes and that it should be suspended. It is certain that fair value cannot be declared as the only financial crisis causer, and that there is no only one causer. Inadequate banking practices, risky behaviour of financial markets participants, inconsistent and insufficiently coordinated macroeconomic policies, inadequate structural reforms and omission of credit rating agencies dominantly caused the financial crisis and contributed to its spread.","PeriodicalId":40081,"journal":{"name":"Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts","volume":"156 1","pages":""},"PeriodicalIF":0.1,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79859991","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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