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Accounting measurement at fair value in the conditions of financial crisis 金融危机条件下公允价值会计计量
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2178275o
V. Obradović, Nemanja Karapavlović
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.
本文的主题是公允价值作为财务状况表中资产和负债的会计计量属性(计量基础)之一,在危机条件下的作用,基于2008年在美国金融部门出现的全球金融危机的经验,后来波及到该国的实体部门,以及或多或少地波及到世界其他地区。这场危机激发了科学界和专业人士对使用公允价值的有用性以及这一衡量属性对危机出现和扩大的影响的讨论。本文的目的是考虑公允价值应用对上述金融危机发生的影响。定性研究方法是在对研究课题领域的相关文献进行综述的基础上进行的。对现有文献的回顾表明,对2008年出现的金融危机中公允价值的作用没有独特的态度。从这个意义上说,人们对公允价值的看法不一,有的认为公允价值在金融危机中几乎没有发挥作用,有的认为公允价值可能加速了危机,还有的认为公允价值是危机的主要原因之一,应该暂停公允价值。可以肯定的是,公允价值不能被宣布为金融危机的唯一原因,而且原因也不止一个。银行业操作不当、金融市场参与者的风险行为、宏观经济政策不一致且不充分协调、结构性改革不到位以及信用评级机构的缺失,是造成金融危机并加剧危机蔓延的主要原因。
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引用次数: 0
Challenges of health care systems and health cooperatives in international and national context 国际和国家范围内卫生保健系统和卫生合作社的挑战
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2178225s
M. Stamenović
This paper presents different models of health systems in the world as well as selected important challenges that they face. Also, the paper presents historical and modern concepts of development of health cooperatives in selected countries, including the Republic of Serbia. Observing the long-term sustainability of different models of health systems, certain weaknesses are pointed out, but also the significant role of health cooperatives in these systems over time, both in the international and national context. A view of the work of health cooperatives during the COVID-19 pandemic in selected countries is presented with examples of innovations in organizational terms that health cooperatives have applied in order to increase efficiency and to respond to business and health challenges posed by the pandemic. A potential answer to the presented weaknesses of health systems is to consider establishing and strengthening health cooperatives, having in mind their role in those systems throughout history, with special reference to the Republic of Serbia where health cooperatives were founded during the 19th century. However, although Serbian health cooperatives were a model for the development of health cooperatives in the world, since 1949 health cooperatives in Serbia are almost non-existent. Following the genesis of the development of these organizations and their modern role in societies around the world, the conclusions indicate the flexibility and resilience of health cooperatives to adapt to new socio-economic conditions, innovation of these organizations shown over time, importance and contribution to societies during their history and during the emerging pandemic. Also, the need for a change in public policies is pointed out, which would enable the establishment of a larger number of health cooperatives in the Republic of Serbia in response to the growing challenges of the health system, following the example of the world.
本文介绍了世界上不同的卫生系统模式以及它们所面临的一些重要挑战。此外,该文件还介绍了包括塞尔维亚共和国在内的选定国家发展卫生合作社的历史和现代概念。观察到不同卫生系统模式的长期可持续性,指出了某些弱点,但也指出了卫生合作社在国际和国家范围内长期在这些系统中的重要作用。介绍了卫生合作社在2019冠状病毒病大流行期间在选定国家开展的工作,并举例说明了卫生合作社为提高效率和应对大流行带来的业务和卫生挑战而在组织方面进行的创新。针对卫生系统目前存在的弱点,一个可能的解决办法是考虑建立和加强卫生合作社,考虑到它们在整个历史上在这些系统中的作用,并特别参考19世纪期间建立卫生合作社的塞尔维亚共和国。然而,尽管塞尔维亚保健合作社是世界保健合作社发展的典范,但自1949年以来,塞尔维亚的保健合作社几乎不存在。根据这些组织的发展起源及其在世界各地社会中的现代作用,这些结论表明卫生合作社在适应新的社会经济条件方面的灵活性和复原力,这些组织随着时间的推移所显示的创新,以及在其历史和新出现的大流行病期间对社会的重要性和贡献。此外,还指出有必要改变公共政策,以便能够在塞尔维亚共和国建立更多的保健合作社,以仿效世界的榜样,应付保健系统日益增加的挑战。
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引用次数: 0
Karlovac chant between tradition and innovation 卡尔洛瓦茨在传统与创新之间吟唱
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2178207a
D. Ašković
Church singing, which was created due to the circumstances that arose after the Great Migration, is better known as the Karlovac chant. It was named after the place where it was transcribed and represents our national way of interpreting liturgical music, characterized by accepted influences of Western European musical practice, manifested first in music transcription, notation, metrics, and Western European tonality. Those were necessary conditions for its further artistic transposition into a complex polyphonic choral facture, intended primarily for church music elite. Permeated with the standard authoritative Western European musical tradition, it succumbed to the influence of superior musical achievements. However, when exposed to Western European creative practices, it did not prove to be a harmonized expression of artistic subordination, but an example of an unpredictable musical achievement based on the synthesis of our rich musical heritage imbued with a unique confessional and national self-determination. Its basic characteristics go back to the traditional musical heritage of the Balkans and Byzantium, enriched by Western European influences.
由于大迁徙后的环境而产生的教堂歌唱,更广为人知的是卡尔洛瓦茨圣歌。它是以它被抄写的地方命名的,代表了我们国家解释仪式音乐的方式,其特点是受到西欧音乐实践的公认影响,首先表现在音乐的抄写、记谱、韵律和西欧调性上。这些都是其进一步艺术转换为复杂的复调合唱作品的必要条件,主要是为了教会音乐精英。渗透着标准的权威的西欧音乐传统,它屈服于优越的音乐成就的影响。然而,当暴露在西欧的创作实践中,它并没有被证明是艺术从属的和谐表达,而是一个不可预测的音乐成就的例子,它基于我们丰富的音乐遗产的综合,充满了独特的忏悔和民族自决。它的基本特征可以追溯到巴尔干和拜占庭的传统音乐遗产,并受到西欧的影响。
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引用次数: 0
Practical teaching and professional practice in higher education 高等教育中的实践教学与专业实践
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2179447h
Emina Hebib, Zorica Šaljić
Ideas about work-based learning and learning through practical experience have been represented in pedagogical theory and practice for a long time. Their importance is actualised in conditions of wider practical application of competency-based education. Practical teaching and professional practice should constitute an integral part of higher education programmes aimed at developing professional competencies. Practical teaching usually occurs as a part of different subject programmes, whereas professional practice occurs as a separate component of study programmes. The extent to which practical teaching and professional practice will be represented in the overall programme as well as the organisational form in which they will occur depend on professional (vocational) profiles implemented in education. Practical teaching and professional practice are highly important in implementing vocational (professional) profiles in the field of education, such as the professional profile of a pedagogue. This paper provides basic explanations of concepts of work-based learning and learning through practical experience that can be viewed as having theoretical origins in noticing the importance of practical teaching and professional practice as integral parts of educational programmes. In addition, the issue has been examined relating to the roles of practical teaching and professional practice in achieving the basic objectives and outcomes of higher education aimed at developing professional competencies. A separate section of the text provides an overview of the position and share of professional practice in the pedagogy study programme implemented at the Department of Pedagogy and Andragogy of the Faculty of Philosophy of the University of Belgrade. As part of this overview, a summary has been given of experience in delivery of compulsory professional practice in school for students of Year Four of bachelor academic studies of pedagogy in the 2019-2020 academic year under the emergency school work conditions caused by the pandemic.
长期以来,工作学习和实践经验学习的理念在教学理论和实践中都有体现。它们的重要性体现在能力本位教育更广泛的实际应用条件下。实践教学和专业实践应成为旨在培养专业能力的高等教育方案的组成部分。实践教学通常作为不同学科课程的一部分进行,而专业实践则作为学习课程的单独组成部分进行。实践教学和专业实践在整个计划中的体现程度以及它们将发生的组织形式取决于在教育中实施的专业(职业)概况。实践教学和专业实践对于在教育领域实现职业(专业)形象非常重要,例如教师的专业形象。本文提供了基于工作的学习和通过实践经验的学习概念的基本解释,这些概念可以被视为具有理论起源,注意到实践教学和专业实践作为教育计划组成部分的重要性。此外,还审查了实践教学和专业实践在实现旨在发展专业能力的高等教育的基本目标和成果方面的作用。正文的一个单独部分概述了贝尔格莱德大学哲学系教育学和教育学系实施的教育学研究方案中专业实践的地位和份额。作为概述的一部分,总结了2019-2020学年在大流行造成的紧急学校工作条件下为教育学本科学术研究四年级学生提供强制性专业实践的经验。
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引用次数: 0
Why don’t mourners do geometry? St Maximus the Confessor and St Gregory the Theologian’s Oration 27 为什么哀悼者不做几何?忏悔者圣马克西姆斯和神学家圣格列高利的演说
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2177079j
A. Jeftić
The paper deals with St Maximus? Ambiguum 14 in which this Byzantine theologian interprets a paragraph from the famous First theological oration of St Gregory the Theologian. By way of comparison, the Cappadocian states that Eunomian theological discussions are misplaced in the same manner as doing geometry would be in the time of mourning. Maximus faced a rather difficult task of interpreting this odd comparison. In response to this challenge, he offered several different interpretations, admitting that he would be grateful to anyone who might offer a better solution of this ambiguity. Some scholars who dealt with the text criticism of this very oration did precisely this by suggesting that ?the geometry? (?????????) represented a lapsus calami which replaced the original phrase ?the immoderate laughter? (???? ???????), while others refused to accept their proposal. Reflections are offered in conclusion on the authority present in the patristic texts, both in case of Maximus as well as in the case of contemporary patristic scholars.
这篇论文是关于圣马克西姆斯的?这个拜占庭神学家解释了圣格列高利神学家著名的第一次神学演说中的一段。通过比较,《卡帕多西亚书》指出,伊诺米人的神学讨论是错位的,就像在哀悼时期做几何一样。马克西姆斯面临着一项相当困难的任务,要解释这个奇怪的比较。为了应对这一挑战,他提出了几种不同的解释,并承认他将感谢任何可能为这种模糊性提供更好解决方案的人。一些学者在处理这篇演讲的文本批评时,正是这样做的,他们认为,几何学?(?????????)代表了一个lapsus calami,取代了原来的短语?(? ????????),而其他人则拒绝接受他们的提议。反思提供了在教父文本的权威结论,无论是在马克西姆斯的情况下,以及在当代教父学者的情况下。
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引用次数: 0
Anthropological approach to public policy - theoretical and methodological consideration 公共政策的人类学方法-理论和方法的考虑
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2179377r
Miloš Rašić
This paper is dedicated to a phenomenon that in English is referred to as public policy, while in Serbian, it uses the term politike or javne politike. There is no universal or one-sided and straightforward definition of public policies. However, the authors agree that public policy research includes the study of decision-making processes and the results of their implementation - whether it is decisions of modern governments or other groups of individuals, institutions, etc. In modern society, public policies are an essential organizational concept that affects all areas of life - they are instruments for shaping socio-cultural reality. In the anthropological approach of public policies, there is a change in the research methodology and the material used as a source of information. Classical anthropological qualitative research is not possible here since it is crucial to capture events in several fields. Therefore, researchers propose a ?studying through? method where the power and networks of relationships between actors, institutions, and discourses in a given time and space, which arise when policy implementation begins, are monitored. When it comes to ?new? material, for the sake of researching public policies, anthropologists turn more to archival material, using various political documents - laws, strategies, recommendations, etc. In line with the above, this paper aims to present an anthropological approach to public policies, point out a different methodology of such research, and emphasize the importance of this anthropological field important for modern society.
本文致力于研究一种现象,在英语中被称为公共政策,而在塞尔维亚语中,它使用术语politike或javne politike。公共政策没有普遍的、片面的、直接的定义。然而,作者一致认为,公共政策研究包括对决策过程及其实施结果的研究——无论是现代政府的决策还是其他个人群体、机构等的决策。在现代社会中,公共政策是影响生活所有领域的基本组织概念- -它们是形成社会文化现实的工具。在公共政策的人类学方法中,研究方法和用作信息来源的材料发生了变化。经典的人类学定性研究在这里是不可能的,因为捕捉几个领域的事件是至关重要的。因此,研究人员提出了一种通过?在特定的时间和空间中,当政策实施开始时出现的行为者、机构和话语之间的关系的权力和网络被监测的方法。说到“新”?材料方面,为了研究公共政策,人类学家更多地利用档案材料,利用各种政治文件——法律、战略、建议等。在此基础上,本文旨在提出一种人类学的公共政策研究方法,指出一种不同的公共政策研究方法,并强调这一人类学领域对现代社会的重要性。
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引用次数: 0
Economic challenges to improve health system efficiency in the Western Balkan countries: The case of the covid-19 pandemic 提高西巴尔干国家卫生系统效率的经济挑战:以covid-19大流行为例
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2180605r
V. Radivojevic, Tanja Stanišić
Health security has long been a neglected dimension of national security even in developed countries, and especially in areas such as the Western Balkans. However, the current crisis caused by the COVID-19 pandemic threatens to completely redefine the global national security agenda in the coming period. The purpose of this paper is to analyze the efficiency of health systems in the Western Balkans through the prism of preventing, detecting and responding to pandemics and other forms of dangers to public health. The aim is to identify key economic challenges and factors for improving the efficiency of the region?s health systems, taking into account the empirical experiences arising from the current health crisis caused by the COVID-19 pandemic. The research findings indicate significant problems that all Western Balkan countries face in terms of labor force management in health systems, the sources of which can be sought, above all, in the increasingly intensive emigration of medical staff to developed countries.
即使在发达国家,特别是在西巴尔干等地区,卫生安全长期以来一直是国家安全中被忽视的一个方面。然而,当前由新冠肺炎大流行引起的危机有可能在未来一段时间内彻底重新定义全球国家安全议程。本文的目的是通过预防、检测和应对流行病和其他形式的公共卫生危险来分析西巴尔干地区卫生系统的效率。其目的是确定关键的经济挑战和提高该地区效率的因素。考虑到2019冠状病毒病大流行造成的当前卫生危机所产生的经验教训,研究结果表明,所有西巴尔干国家在卫生系统的劳动力管理方面都面临重大问题,其根源首先是医务人员向发达国家的日益密集的移民。
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引用次数: 0
The Decartes’ paradox and the modern philosophy as the foundation farse 笛卡儿悖论与现代哲学为基础的谬误
IF 0.1 Pub Date : 2021-01-01 DOI: 10.2298/zmsdn2177001b
M. Brdar
In this article the author identifies a paradox at the heart of Descartes? foundationalist project. The components of the paradox are as follows: on the one hand, ontological certainty of cogito, on the other hand, its epistemic uncertainty: it is impossible for the solus ipse to establish the elementary truth: at present it is impossible to determine whether it is now night or daylight. For Descartes the solution consists of introducing God and in believing in His existence. But this is no solution whatsoever, for a subject would require direct contact with God in order to receive clear and distinct ideas, which are at the same time marks of their truth. The author concludes the following: firstly, Descartes managed to establish a foundation for nothing; secondly, the Cartesian project that includes the necessity of contact with God as a way to attain the Truth, becomes completed only in Hegel?s philosophy of Absolut Knowledge (in Wiss. der Logik), along with his justification provided in the Phenoimenologie des Gesites. The post-Hegelian philosophy, however, has engendered its own paradox by abandoning Hegel?s own solution despite it being fully Cartesian in its character. This was the consequence of abandoning God and declaring Hegel?s philosophy as a deplorable conservative revival of theology; something that was beyond understanding by modern philosophers. The abandonment of God had as its consequence the return to the Cartesian paradox, which reopened the question of truth - connected to the Cogito, and the question of sense (Sinn) - connected to the sum of human subject. The neglect of God leads to the departure from ratio-centrism in two ways: the epistemic perspectivism and relativism, on the one hand, and Nihilism, voluntarism with decisionism, along with existentialism, on the other. Consequently, with the death of God, and the fall of Hegel?s system, the modern metaphysics of subjectivity reveals itself as founded merely on the Will to power - as a will for God, until Hegel, and a will against God, subsequently. Thus, Heidegger was right when he said that Nietzsche?s Will to Power was the end of the Western metaphysics. The author complements this finding by adding that this kind of metaphysic had already been concealed within the Descartes Meditations from the start, in the forms of the will for the Reason and the will for God. Finally, the author concludes that the modern philosophy completes its own Odyssey of looking for a foundation by abandoning the Hegelian solution, blind to the fact that Hegel?s solution was the only consequent Cartesian one. The ultimate result was the fall of ratio-centrism into nihilism, voluntarism, and existentialism, as promoted under a thin vail of Picodellamirandolian humanism.
在这篇文章中,作者指出了笛卡尔思想核心的一个悖论。项目基础主义者。这个悖论的组成部分是:一方面是我思的本体论的确定性,另一方面是我思的认识论的不确定性。唯一存在是不可能确立基本真理的,目前还不可能确定现在是黑夜还是白昼。对笛卡儿来说,解决之道在于引入上帝并相信他的存在。但这绝不是解决问题的办法,因为一个主体必须与上帝直接接触,才能得到清晰而明确的观念,而这些观念同时也是真理的标志。作者得出以下结论:首先,笛卡尔成功地建立了一个虚无的基础;第二,笛卡尔的计划,包括与上帝接触的必要性,作为一种获得真理的方式,只有在黑格尔才完成?他的绝对知识哲学(瑞士语)以及他在《物象学》(phenomenenologie des Gesites)中提供的论证。然而,后黑格尔哲学却因抛弃黑格尔而产生了自身的悖论。尽管它的性质完全是笛卡尔式的。这就是抛弃上帝,宣布黑格尔?美国哲学是令人遗憾的神学保守复兴;一些现代哲学家无法理解的东西。抛弃上帝的结果是回到笛卡尔悖论,这重新打开了真理的问题-与我思有关,和感觉的问题(Sinn) -与人类主体的总和有关。对上帝的忽视从两个方面导致了对比率中心主义的背离:一方面是认识论的透视主义和相对主义,另一方面是虚无主义、意志主义和决定主义,以及存在主义。因此,随着上帝的死亡和黑格尔的堕落?在黑格尔的哲学体系中,主体性的现代形而上学揭示了它本身仅仅是建立在权力意志之上的——在黑格尔之前,它是一种支持上帝的意志,而在黑格尔之后,它是一种反对上帝的意志。因此,当海德格尔说尼采?《权力意志》是西方形而上学的终结。作者补充说,这种形而上学从一开始就隐藏在笛卡尔的《沉思》中,以理性意志和上帝意志的形式。最后,作者得出结论,现代哲学通过放弃黑格尔的解决方案来完成自己寻找基础的奥德赛,而忽视了黑格尔?s的解是唯一的随式笛卡尔解。最终的结果是,比率中心主义堕落为虚无主义、唯意志主义和存在主义,并在皮德拉米兰多式人文主义的薄薄面纱下得到推广。
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引用次数: 0
Theban cadastre as a tax document of the imperial administration and an example of feudalization of Byzantine agriculture 底比斯地籍作为帝国管理的税务文件和拜占庭农业封建化的一个例子
IF 0.1 Pub Date : 2020-01-01 DOI: 10.2298/zmsdn2076499s
Z. Simonović, N. Ćurčić
The aim of our work is the Theban cadastre, which is the most important source from which the development of the feudalization of Byzantine agriculture can be traced. The text of the cadastre was written in the second half of the 11th century. Based on the text of this source, the authors tried to point out and explain the changes that took place in property relations in Byzantine agriculture. In the analysis given in the paper, it can be noticed that the Theban cadastre is a source from which it can be directly seen in what way the consolidation of estates took place, i.e. the creation from large feudal agricultural estates. The Theban cadastre gives specific cases that directly follow individual agricultural producers with their names, as well as the names of dinats (powerful people) who bought their property. This is exactly the significance of the Theban cadastre, because on the basis of the records contained in it, changes in ownership can be traced. From this time distance, we can freely say that these changes directly influenced the further development of Byzantine agriculture.
我们工作的目的是底比斯地籍,这是最重要的来源,从拜占庭农业的封建化发展可以追溯到。地籍的文本写于11世纪下半叶。根据这一来源的文本,作者试图指出和解释拜占庭农业中财产关系发生的变化。在本文的分析中,可以注意到底比斯地籍是一个可以直接看到等级巩固发生方式的来源,即从大型封建农业等级中产生。底比斯地籍给出了具体的案例,直接记录了个人农业生产者的名字,以及购买他们财产的dinats(有权势的人)的名字。这正是底比斯地籍的意义所在,因为根据它所包含的记录,可以追溯所有权的变化。从这段时间来看,我们可以自由地说,这些变化直接影响了拜占庭农业的进一步发展。
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引用次数: 0
The idea of Yugoslavdom in the music culture syllabi and curricula between two world wars 两次世界大战期间音乐文化教学大纲和课程中的南斯拉夫思想
IF 0.1 Pub Date : 2020-01-01 DOI: 10.2298/zmsdn2076561m
Biljana Mandić
Starting from the fact that the school system of the Kingdom of Yugoslavia was shaped and conditioned by specific educational components, the paper discusses and presents the modalities on the basis of which, through the Music culture course, the idea of Yugoslavdom was implemented, and the awareness of primary school children about the existence of one nation having three different names was created. The focus of the research in the paper are the curricula and the syllabi, organization of the elementary school system and a striking teaching content - genre-different songs, by which the educational authorities sought to form a spirit of community among elementary school children in Yugoslavia. Based on the research on the specificities and organizational differences, as well as differences in the progression of primary education in different areas of the Kingdom of Yugoslavia, the paper applied synthetic and inductive and deductive methodological approach, with the aim of defining common premises that contributed to the implementation of the idea of Yugoslavdom in teaching Music culture.
本文从南斯拉夫王国的学校制度是由特定的教育成分形成和制约的这一事实出发,讨论并提出了通过音乐文化课程实施南斯拉夫思想的方式,并在此基础上建立小学生对一个民族有三个不同名称的存在的认识。本文研究的重点是南斯拉夫小学的课程和教学大纲、小学系统的组织和引人注目的教学内容-不同体裁的歌曲,教育当局试图在南斯拉夫小学儿童中形成一种社区精神。本文在研究南斯拉夫王国的特殊性和组织差异,以及不同地区初等教育进展差异的基础上,运用综合、归纳和演绎的方法,旨在确定有助于南斯拉夫思想在音乐文化教学中实施的共同前提。
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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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