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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 0 ART 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
Ecological knowledge and connectedness to nature as predictors of farmers’ ecological attitudes 生态知识和与自然的联系作为农民生态态度的预测因子
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2179435d
Jelena Despotović, V. Rodić
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.
对环境的态度是农民的决定因素之一。对生态负责的行为。然而,确定影响个体的因素并不容易。环境态度。文献表明存在许多影响因素。在本文中,农民的环境态度?已经在环境知识和与自然的联系方面进行了测试,这是环境意识的重要组成部分。据作者所知,这些变量尚未与新生态范式(NEP)的概念联系起来,本文为NEP尺度与环境意识选定要素之间的关系提供了新的见解。进行了多元回归,以了解环境知识和与自然的联系是否预测环境态度。结果表明,这两个变量解释了9.6%的NEP值方差。结果表明,农民?环境知识及其与自然的联系在统计上是显著的,但在很小的百分比上解释了NEP尺度上的实现值。因此,可以说被测变量是环境态度的预测因子,但它们也受到其他因素的影响,这些因素需要在未来的研究中加以研究。
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引用次数: 0
Facebook users’ reaction to the declaration of the state of emergency in the Republic of Srpska 脸书用户对斯普斯卡共和国宣布进入紧急状态的反应
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2178289p
Petar Pušonja
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.
本文介绍了在危机局势和宣布紧急状态的情况下,社交网络Facebook用户行为的研究结果。通过结合媒体内容分析、改进的网络调查方法和伪调查技术,提交人试图确定斯普斯卡共和国宣布紧急状态对其公民的影响程度和方式。结果表明,紧急状态导致报道的事件数量减少,媒体内容统一,媒体对官方信息来源的依赖程度增加。另一方面,观众对这些内容表现出饱和,完全忽略它或对整体情况表示不满,通常是讽刺。对用户评论的分析表明,虽然价值中立,但关注政府活动的内容引发的评论大多是负面的,其中有仇恨言论和明显的粗俗言论,以及评论和人身攻击,尽管程度较小。
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引用次数: 0
Between desires and reality: Investigating the return intentions among the second generation members of migrants from Serbia in Switzerland 在愿望与现实之间:调查在瑞士的塞尔维亚移民的第二代成员的返回意图
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2177091s
Danica Šantić, Milica Todorović
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.
回迁是人口流动研究中一个未被充分探讨的领域。虽然返乡意愿并不代表实现这一目标的保证,但表达了返乡意愿的移民实现这一目标的几率要高于那些连想都没想过的移民。返回移民对原籍国有很大的影响?中国的整体发展,特别是涉及到年轻人的回归。本文介绍了在卢塞恩州(瑞士)塞尔维亚移民的第二代成员中进行的一项调查的结果,目的是确定他们的回返意图。该研究排除了短期(暂时)回报的可能性,受访者回答了与永久回报相关的意图。为了本文的目的,我们进行了在线问卷调查和访谈。结果表明,迁移的复杂性和不可溶解性。与塞尔维亚共和国在不同层面的关系。然而,回归意愿已被证明受到一些因素的影响,这些因素主要与目的地国的生活满意度有关。在这种情况下,大多数受访者(48.4%)不打算返回塞尔维亚,其中一些人(30.3%)可能会返回,而最小数量的受访者(21.2%)打算返回也就不足为奇了。与被调查者本身的意图相反,我们发现被调查者?父母(第一代移民)更愿意返回塞尔维亚(66.7%)。通过对数据的交叉分析,确定了回国意愿在已婚、汇款和每年访问塞尔维亚两到五次的雇员中最为明显。在20-24岁有工作、未婚、没有孩子的女性中,留在目的国的意愿最为明显。此外,调查结果显示,计划回国的受访者比不打算回国的受访者更有可能与塞尔维亚的朋友和亲戚取得联系。
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引用次数: 0
Jefrem Bojovic’s letters addressed to Nil Alexandrovich Popov 杰夫·博约维奇写给尼尔·亚历山德罗维奇·波波夫的信
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2179347p
Vladislav Puzović
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.
现保存在莫斯科俄罗斯国家图书馆手稿部的19封未发表的信件是由兹卡主教杰夫姆·博约维奇写的。这些写给尼尔·亚历山德罗维奇·波波夫(Nil Alexandrovich Popov)的信件是这位俄罗斯历史和斯拉夫文学领域著名学者的个人收藏的一部分。这些信件写于1874年至1886年,当时博约维奇是莫斯科精神学院的学生,也是贝尔格莱德神学院的教授。这些信是杰夫主教的重要资料来源吗?他的传记,特别是为了了解他与俄罗斯的关系。他们见证了与波波夫的真诚友谊,波波夫是19世纪下半叶塞尔维亚和俄罗斯关系中最杰出的人物之一。这些信对了解波约维奇很重要吗?他对19世纪90年代塞尔维亚社会、政治和教会生活问题的看法。在此期间,塞尔维亚政府领导了亲奥地利的政治,这影响了塞尔维亚教会和社会内部的关系。最重要的后果是塞尔维亚大都会米哈伊洛(约万诺维奇)和他的等级制度的非规范替代。波约维奇是这些事件的第一个来源证人,他积极支持米哈伊洛大都会。在俄罗斯学习期间,波约维奇成为一个真正的斯拉夫人爱好者,这形成了他进一步的观点。本研究首次对上述文献进行分析,希望能丰富博约维奇的生平。这项研究应该有助于我们更好地理解19世纪90年代塞尔维亚教会、社会和政治内部的情况。
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引用次数: 0
Just war theory in Njegos’s works 恩杰戈斯作品中的正义战争理论
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2179361s
Dragan Stanar
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。
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引用次数: 0
Analysis of the relationship between higher education and youth employment in Serbia 塞尔维亚高等教育与青年就业关系分析
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180577s
M. Savkovic
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.
塞尔维亚的年轻人被认为是劳动力市场上的弱势群体。长期寻找适当的就业机会,以及使青年人的能力与雇主的要求相协调,是一项特别的挑战。拥有大学学位的年轻人找工作所需的时间更短,尽管不利的经济趋势对毕业生的影响相对更大。本文的目的是确定高等教育在毕业生就业背景下的作用。通过对工作、就业和高等教育相关国家战略文件内容的分析,得出结论:在教育成果和预期质量标准的背景下,学术高等教育与职业高等教育之间的差异正在扩大。在这方面,学术高等教育机构需要开发额外的服务来帮助学术研究的毕业生开始他们的职业生涯。
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引用次数: 0
The challenges of marital life: Factors of marital life decline 婚姻生活的挑战:影响婚姻生活的因素减少
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2177109m
Živka Mićanović-Cvejić, Ruženka Šimonji-Černak
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.
人是一种社会生物,他希望与他人建立关系。成年后最常见的亲密情感关系是婚姻。婚姻关系可以以各种方式暗示,尽管婚姻是一种持续的情感依附形式,但当代婚姻正处于危机之中。现实的社会环境给婚前生活带来了各种各样的挑战。在这项工作中,我们关注了一些我们认为是婚姻不稳定的潜在因素的方面。其中包括塞尔维亚和国外的各种实证研究:年龄在婚姻中的作用、同居、主要家庭的重要性、子女、经济压力、应对压力的机制、伴侣之间的情感依恋、解决冲突、沟通能力、家务的分配。这些都是专家在解决婚姻危机的咨询和治疗工作中所面临的因素。我们认为婚姻关系的质量是一个多维度的现象,包括婚姻满意度、婚姻稳定性、婚姻凝聚力和婚姻依从性。在这篇论文中,我们试图用一个简单的概括来展示婚姻关系的复杂性,并提出当前这一心理学领域的研究方向。
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引用次数: 0
Nachkonziliare rezeption des dokumentes “Die sendung der Orthodoxen Kirche in der Welt von heute” 亲笔会议录有一部纪录片,名为“当代正教会广播”
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2178177k
Rade Kisić
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.
这篇文章就是《你会用东正教会吗?》那他的接待呢正教会的一个会议在f ?你懂了吗?本文头一部分简述了这一文件的历史意义,以及当地东正教会的评论。如果克里特岛会议通过了“克里特岛”文件,那么这篇文章里的分析和反应是否只是…总结成k?农业昏厥在接受?考虑?我要的是独立宣言什么不过是…寻找东正教教堂的社会思想?是今天东正教会广播的第一集吗?我对新世代的忠诚可以比较这两份文本,可以吗?什么?世界上的生命?法国佬有很多有一个旧的市场品牌需要推出。由于这份文件将成为范本胆儿?阅读本文的人了解对谈的内容,于是又发起另一个扩大版的《克里特组织》通讯录。
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引用次数: 0
Heidegger on beauty 海德格尔论美
IF 0.1 0 ART Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2177039p
Una Popović
This paper is about Heidegger?s understanding of beauty, with regard to his specific critique and reevaluation of traditional philosophical aesthetics, known as overcoming of aesthetics. Namely, since the notion of beauty is not the most prominent one in Heidegger?s understanding of aesthetics, my aim in this paper is to point out to its role and function in the project of overcoming of aesthetics and metaphysics, and consequently, in the development of Heidegger?s later philosophy in general. I will focus my analyses on two Heidegger?s lectures dating from 1935-1936, The Origin of the Work of Art and The Introduction to Metaphysics. Both of these, in my view, represent key texts for the analysis of the notion of beauty in Heidegger. Firstly, I will analyze the relationship between beauty and art, and thus show that Heidegger?s approach to beauty implies ontological connotations (with regard to the question of Being), as well as a critique of traditional relationship between beauty and art (art as production of beauty). Secondly, I will stress the relation between beauty, truth and light (shine), and thus indicate Heidegger?s positive approach to the matter. Resulting from these analyses, Heidegger?s notion of beauty is shown as a vital part of his overcoming of aesthetics and metaphysics, but also as a specific aspect of various questions and problems of his later philosophy. Additionally, the results of these analyses can become a starting point for further interpretation of the relationship between beauty and form, and between light (shine) and Being in Heidegger?s philosophy.
这篇论文是关于海德格尔的吗?他对传统哲学美学的具体批判和重新评价,被称为“美学的克服”。也就是说,既然美的概念不是海德格尔最突出的概念?在本文中,我的目的是指出它在克服美学和形而上学的计划中的作用和功能,从而在海德格尔的哲学思想的发展中。他后来的哲学。我将集中分析两个海德格尔?他在1935年至1936年间的讲座《艺术作品的起源》和《形而上学导论》。在我看来,这两者都代表了分析海德格尔的美概念的关键文本。首先,我将分析美与艺术的关系,从而表明海德格尔?他对美的态度包含了本体论的内涵(关于存在的问题),以及对传统的美与艺术之间关系(艺术作为美的产物)的批判。其次,我将强调美、真与光(shine)之间的关系,从而表明海德格尔?他对这件事采取了积极的态度。通过这些分析,海德格尔?他的美学观是他克服美学和形而上学的重要组成部分,也是他后来哲学中各种问题和问题的一个具体方面。此外,这些分析的结果可以成为进一步解释海德格尔作品中美与形式、光与存在之间关系的起点。年代的哲学。
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Zbornik Matice Srpske za Likovne Umetnosti-Matica Srpska Journal for Fine Arts
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