ПОРЕСКИ САВЕТНИЦИ И ЊИХОВА ДЕЛАТНОСТ У ПОРЕСКОМ ПРАВУЗЕМАЉА БИВШЕ СФРЈ

Tax counseling means the expert advice in tax matters and other matters linked to the payment of taxes and other fiscal charges, as well as to the rights of natural and legal persons in the field of taxation. This kind of self-standing and independent profession conducted, for a fee, by tax adviser gives possibility to taxpayers to reduce their tax burden within the limits of the law and application of the tax regulations. Tax advisers in carrying out its activities must strictly adhere to the principle of legality, diligence and professionalism. Therefore, the development of such profession is not only interested to taxpayers who, thanks to expert advices of their tax adviser, achieve tax savings, but also to the state itself, which not only expect less illegal evasion of taxes, but has particular incentive to regulate tax legislation in order to minimize legal loopholes and ambiguities that skilled tax advisers can use for the benefit of their clients.Пореско саветовање подразумева стручно саветовање у пореским пословима и другим питањима која су у вези са плаћањем пореза и других фискалних дажбина, као и са правима физичких и правних лица у овој области. Ова својеврсна делатност коју, уз одговарајућу накнаду, самостално обављају стручна и независна лица – порески саветници обезбеђује пореским обвезницима смањивање њиховог пореског терета у границама закона и примене пореских прописа. Порески саветници у обављању своје делатности морају да се строго придржавају начела законитости, савесности и стручности. Због тога за развијање ове професије нису заинтересовани само порески обвезници који, захваљујући стручним и квалитетним саветима својих пореских саветника, остварују пореску уштеду, већ и сама држава која не само да очекује мању незакониту евазију пореза, већ има посебан подстицај да пореско законодавство уреди тако да у њему буде што мање правних празнина и недоречености, које вешти порески саветници могу искористити у прилог својих клијената

O POJMU PORESKE DRŽAVNE POMOĆI U PRAVU EVROPSKE UNIJE I UTICAJU NA SRPSKO PRAVO

A measure will be considered as State aid if through the transfer of State resources to recipients selectively grants an economic advantage and thereby distorts competition and affects trade between countries. In the paper certain aspects of State aid in the form of public revenue reduction have been analysed. The authors research each of the elements of the definition of the fscal State aid corroborating the analysis by relevant ECJ jurisprudence. They also point out that selective tax measures can simultaneously infringe both the rules on fundamental freedoms from TFEU and State aid law. The effects of the EU law on Serbian fiscal State aid law have been depicted throughout the paper.Neka mera smatraće se državnom pomoći ako transferom državnih resursa korisnicima selektivno pruža ekonomsku pogodnost i time narušava konkurenciju i trgovinu između zemalja. Predmet rada su samo određeni aspekti državne pomoći u vidu umanjenja javnih prihoda. Autori podvrgavaju analizi svaki od elemenata pojma poreske državne pomoći, potkrepljujući je odgovarajućim presudama sudova EU. Sem toga, oni ističu da selektivnim poreskim merama mogu da se istovremeno naruše i osnovne slobode iz konstitutivnih sporazuma EU i pravila o državnoj pomoći. U radu je ukazano na uticaj prava EU na srpsko pravo državne pomoći dodeljene putem poreskih instrumenata

TETRALOGY OF FALLOT: REPORT OF TWO CASES IN OUTPATIENT PRACTICE

Tetralogy of Fallot or Tetras Fallot is a congenital heart disease with cyanosis, which involves four associated anomalies of the heart. As physicians in primary health care of children, we treat and monitor the growth and development of children at risk with special attention. Among them are also the children with tetralogy of Fallot. The aim of this report was to present and compare postnatal status of two children with tetralogy of Fallot. We presented the girl and a boy, approximately the same age, operated at the same surgical clinic. Both patients were without hereditary load. The girl had a milder clinical course without complications. The boy had associated anomalies, cerebrovascular insult, and a reoperation. After complete surgical correction of congenital heart disease, both children are progressing and developing within the normal range for age. ECG of both children showed the signs of right bundle branch block. Our mission is to continue to closely monitor these children and react in case of complications or worsening of recent findings.Key words: Tetralogy of Fallot, postnatal course, pediatric patient, outpatient car

Radioprotective properties of nutraceutical Gonebazol: In vivo study

BACKGROUND: In vitro investigation of radioprotective properties of novel nutraceutical Gonebazol (Biofarm, Belgrade) has displayed its remarkable potential to reduce chromosomal aberrations and micronuclei induced by x rays. The goal of this study was to evaluate its protective properties in vivo. For this purpose, a group of medical staff performing invasive radiological diagnostics, that was identified to carry dicentrics in their lymphocytes, was selected for further monitoring. They consumed this nutraceutical for 3 weeks, 2 x 10 g per day (2 x 2 teaspoons dissolved in a glass of water). METHODS: Hematological parameters, chromosomal aberrations and micronucleus frequency were examined at the beginning of monitoring, on day 10 and 21 of the treatment. RESULTS: In the course of three weeks the incidence of chromosomal aberrations and micronuclei was significantly reduced (50%-80%), absolute number of granulocytes was lowered whereas the number of monocytes significantly was enhanced. This study has revealed that nutraceutic posses immunomodulatory properties seen as an improving monocyte-macrophage activity, which inversely correlates with incidence of lymphocyte micronuclei (r=0.75, p<0.05). CONCLUSION: Observed finding could be of particular importance in reducing cumulative effects of ionizing radiation in radiosensitive tissues and in preventing adverse health effects. No side effects were evidenced. Mechanisms of its immunomodulatory effects should be further examined

CODE OF ETHICS IN THE PUBLIC ADMINISTRATION OF THE REPUBLIC OF CROATIA

Percepcija je javnosti da su državni službenici neučinkoviti, spori i korumpirani, što je teško pobiti. Poznato je da borba protiv korupcije podrazumijeva upotrebu represivnih sredstava, ali i prevenciju. Jedan je od alata prevencije korupcije donošenje i primjena Etičkih kodeksa u tijelima državne uprave, ali jednako tako u jedinicama lokalne i regionalne samouprave i općenito javnom sektoru. U svim državnim tijelima imenovani su povjerenici za etiku. Povjerenici prate primjenu Etičkog kodeksa državnih službenika, promiču etičko ponašanje u međusobnim odnosima službenika te odnosima službenika prema građanima, zaprimaju pritužbe na neetično ponašanje i postupanje službenika, provode postupak ispitivanja osnovanosti pritužbi te vode evidenciju o zaprimljenim pritužbama. U radu su korišteni materijali objavljeni na mrežnim stranicama Ministarstva pravosuđa i uprave. Rad daje odgovore na dva pitanja: 1. Je li primjenom Etičkog kodeksa državnih službenika smanjen broj pritužbi na rad i ponašanje državnih službenika u promatranom razdoblju, od 2018. do 2022. godine? 2. Je li u razdoblju od 2018. do 2022. godine povećan ili smanjen broj kazni za neetično ponašanje?The public perceives government officials as being ineffective, slow and corrupted, which can hardly be refuted. The fight against corruption is known to entail the use of repressive measures, but also prevention. One of the tools for preventing corruption is the adoption and implementation of Codes of Ethics in the public administration, but also in local and regional self-government bodies and the public sector in general. Ethics commissioners are appointed in all bodies of public administration. They monitor the implementation of the Code of Ethics for Civil Servants, promote ethical conduct in mutual relations of the civil servants and relations between civil servants and citizens. They receive complaints against unethical conduct and officials’ actions, conduct the proceedings of examining the merit of complaints and keep records on the received complaints. In this paper, we used data published on the web pages of the Ministry of Justice and Public Administration. The paper provides answers to two questions: 1. Did the implementation of the Code of Ethics for Civil Servants reduce the number of complaints against the performance and conduct of civil servants in the observed period, from 2018 to 2022?; 2. Did the number of sanctions for unethical conduct increase or decrease in the period from 2018 to 2022

Managing the teaching process in adult education

U današnjem je svijetu cjeloživotno učenje nužnost iako nisu svi skloni prilagodbi. Stoga je važno razumjeti specifičnosti obrazovanja odraslih. U radu je obrađeno pet područja važnih za upravljanje nastavnim procesom u obrazovanju odraslih. Ukazuje se na što je potrebno obratiti pozornost te na najbitnije osobine učenja odraslih. Nastavnici imaju izuzetno važnu ulogu u obrazovanju odraslih jer svojim različitim pristupima poučavanju te razvijenim andragoškim kompetencijama odraslima mogu olakšati uključivanje u obrazovni proces. Nastavnik bi trebao biti stručnjak u svom području, savjetnik koji ponekad daje savjete temeljene na vlastitom životnom i radnom iskustvu, inteligenciji, obrazovanju ili stručnim kvalifikacijama, moderator jer upravlja diskusijom u grupi, motivator jer motivira, hrabri, podupire i inspirira, organizator jer organizira sve aktivnosti vezane za nastavni proces i pedagog jer sudjeluje u procesu odgoja i obrazovanja.In today’s world, lifelong learning is a necessity, although not everyone is inclined to adapt. Therefore, understanding the specificities of adult education is crucial. The paper deals with five areas important for managing the teaching process in adult education. It points out what needs attention and highlights the most important characteristics of adult learning. Teachers play an exceptional role in adult education, because with their different approaches to teaching and developed andragogical competencies, they can facilitate the involvement of adults in the educational process. A teacher should be an expert in his or her field, an advisor who sometimes gives counsel based on his or her own life and work experience, intelligence, education or professional qualifications, a moderator who guides discussions in a group, a motivator who encourages, supports, and inspires, an organizer who coordinates all activities related to the teaching process, and a pedagogue who participates in the process of upbringing and education

Early Christian Finds on the Middle Danube Limes

The paper deals with the Early Christian objects in the Middle Danube Limes from Singidunum to Aquae. According to their function, shape or decorative content, it is possible to divide them into items that used in liturgical practice (silver chalices, bowls, spoons used during the Eucharist, flagon, procession crosses, lamps) and various objects, which shape, inscription or ornamental elements indicate Christian character, but which were intended for secular purposes (jewelry, steelyard, crest application with Chi–Rho monogram, fibulae etc.). In addition to the local products, a certain number of objects consist of imported material produced in some major production centers, most often in the East, from where they were distributed to the other parts of the Roman Empire. A significant number of imported items indicate Egyptian origin, with their separate production centers, and from where they had been brought as an import to the Balkan region by trade routes. Some of the products were manufactured in western centers of manufacture. All registered Early Christian items, in their own way shed light on a turbulent period in this region from the 4th to the beginning of the 7th century

TERPSIHORA – još jedan akronim za područje upravljanja u organizacijama

U ekonomskoj, ali i u drugim znanostima često se koriste akronimi. U ovome članku podsjećamo na neke od njih, pogotovo jer su dobro prihvaćeni i duže su u upotrebi. Također, predlažemo novi akronim, Terpsihora, koji prikazuje koje su kompetencije voditelju projektnog tima neophodne kako bi bio uspješan

Evidence of Early Christianity on the Danube Limes, from Singidunum to Aquae

This paper studies historical sources combined with archaeological data on traces of early Christianity in the middle section of the Roman Danubian Limes. Thanks to the results of archaeological researches and accidental findings, a picture was obtained, although still insufficiently clear, on the development of Christianity in this area in the period from the 4th up until the end of the 6th century. Historical sources note the existence of an organized Christian community at the Limes in the end of the 3rd and the beginning of the 4th century. The oldest archaeological traces come from the mid–4th century and they are mostly linked to the findings of painted tombs or stone and lead sarcophagi with distinct Christian symbolism. In large urban centres, Singidunum and Viminacium, parts of buildings which can be possibly defined as churches were discovered, from the 4th–5th century. Most of the ecclesiastic buildings discovered along the Limes belong to the period of the 6th century. They were built within military encampments and they bear witness of the high degree of Christianization not only of military crews but also the civilian population which lived in those fortifications and their immediate vicinity

Endokarditis nativne valvule uzrokovan meticilin-rezistentnim sojem bakterije Staphylococcus epidermidis u bolesnika s uznapredovalom cirozom jetre

We present a case of a 50-year-old man with advanced liver cirrhosis and native valve infective endocarditis caused by methicillin-resistant Staphylococcus epidermidis. Bacterial infections are one of the most common complications of liver cirrhosis, but reports of infective endocarditis in patients with liver cirrhosis are relatively rare. Because of vulnerability of patients with advanced cirrhosis for developing infections, it is necessary to pay attention to the pathogens that are sometimes considered contamination and actively seek for the seat of infection, even in less expected areas (e.g., native heart valves without a history of heart disease).Prikazujemo slučaj 50-godišnjeg muškarca s uznapredovalom cirozom jetre i endokarditisom nativne valvule uzrokovane meticilin rezistentnim sojem bakterije Staphylocoocus epidermidis. Bakterijske infekcije jedne su od najčešćih komplikacija ciroze jetre, ali su slučajevi infektivnog endokarditisa u bolesnika s cirozom jetre relativno rijetki. Zbog osjetljivosti bolesnika s uznapredovalom cirozom za razvoj infekcija potrebno je obratiti pozornost i na patogene koje ponekad smatramo kontaminacijom te aktivno tražiti mjesto infekcije, čak i u manje očekivanim područjima (kao što su nativne srčane valvule bez povijesti ranije srčane bolesti)