68 research outputs found
The Role of Institutional Development in Education System: R&D and Innovation and their Impact on Economic Growth
The aim of this paper is to provide a closer look of the institutional development in educational system and its impact on economic growth. Accumulation of human capital and technological development are factors that are considered to be crucial for economic growth. Thus, investing in education, R&D and innovation is essential for a country’s prospects for economic growth. However, the main idea is to present this topic from institutional point of view. By using literature and statistical analysis, the paper investigates whether the degree of institutional development in country’s educational system is sufficient enough to create prospects for economic growth. We compare 4 different countries, Macedonia and Serbia, non EU countries and Bulgaria and Slovenia member countries of the EU. The research findings indicate to the fact that institutionalized society with higher degree of institutional development in this case in the educational system is more likely to boost the economic growth. The results also indicate to the fact that societies in which the degree of institutional development is higher, as it is in our case in Slovenia and Bulgaria, are more likely to produce well qualified and skilled labour force which will further impact the economic growth.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.</p
Institutions, Education and Innovation and their Impact on Economic Growth
The aim of this article is to provide a closer look of the institutions, their development, education and innovation and their impact on economic growth. The postulates of the neo-classical economic growth theories consider the accumulation of human capital and the technological development as factors that promote economic growth. Thus, investing in education, R&D and innovation is essential for a country’s prospects for economic growth. However, the main idea is to present this topic from institutional point of view. By using literature and statistical analysis, the article investigates whether the degree of institutional development in country’s educational system is sufficient enough to create prospects for economic growth. We compare four different countries: Macedonia and Serbia as non EU countries and Bulgaria and Slovenia as EU member countries. We perform two analysis – the first one is comparison of selected statistical data, and the second one is comparison of the Human Development Index for the four countries of interest. The research findings indicate to the fact that institutionalized society with higher degree of institutional development in this case in the educational system is more likely to boost the economic growth. The results also indicate to the fact that societies in which the degree of institutional development is higher, as it is in our case in Slovenia and Bulgaria, are more likely to produce well qualified and skilled labour force which will further impact the economic growth
The Role of Institutional Development in Creating Knowledge Based Economies: The Example from the Balkan Countries
The aim of this paper is to present the role of institutional development in creating knowledge based economies which will further foster higher prospects for economic growth. A knowledge based economy is one that exploits knowledge to develop and maintain long-term economic growth. One of the postulates of the Knowledge Based Economy Framework is the economic and institutional regime that is beneficial to creation, transmission and utilization of knowledge. This regime provides incentives that promote the use and distribution of existing and new knowledge capably will help to foster policy change. Further on, the economic environment must have good policies and be encouraging to market transactions, likewise being open to free trade and FDIs. More importantly, the government should protect property rights to persuade entrepreneurship and knowledge investment. In order to depict the importance of institutional development in creation of knowledge based economies example is used by comparing the Knowledge Economy Index (KEI) for the Balkan Countries. The results indicate that countries that are EU members like Bulgaria, Croatia and Slovenia have higher KEI compared to Albania, Bosnia, Macedonia and Serbia. The main conclusion to be drawn is that countries with higher institutional development have higher KEI.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.</p
Research of heat conductivity and moisture permeability through mattress with pocket spring core
Na odmor i spavanje bitno utječe kvaliteta madraca koji treba omogućiti pravilan položaj tijela i potpunu udobnost. Zadržavanje udobnog stanja topline i vlage tijekom spavanja i njihova propusnost kroz izabrani tip madraca, mjereni pomoću šest sondi postavljenih ispod korisnika i u madracu tema su ovoga istraživanja. Uspoređujući rezultate mjerenja preko dana s onima tijekom noći pokušat će se utvrditi u kolikoj se mjeri i koliko brzo otpuštaju toplina i vlaga te time stvara ugodna i zdrava krevetna klima
Godišnji obračun poreza na dohodak od obavljanja samostalne djelatnosti
Godišnja porezna prijava predaje se na obrascu DOH i DOH-Z, i to za samostalne obrtničke djelatnosti koje utvrđuju dohodak na temelju evidentiranih primitaka i izdataka u obrascu KPI. Samostalne obrtničke djelatnosti evidentiraju primitke i izdatke prema načelu blagajne. Izdatci amortizacije obračunavaju se u obrascu DI te su porezno priznati ako su u okviru porezno dopustivih stopa. Obrtnici koji su primili državne potpore i poticaje za nabavu dugotrajne imovine trebaju u primitke evidentirati samo svotu u visini obračunane amortizacije.
Obrazac DOH treba predati najkasnije do 28. veljače tekuće godine za prethodnu godinu. Dohodak od samostalne djelatnosti smanjuje se za svotu plaće novih radnika, svotu državne potpore za obrazovanje i izobrazbu, izdatke za istraživanje i razvoj te za preneseni gubitak. Dohodak se smanjuje i za svotu osobnih odbitaka poreznog obveznika i uzdržavanih članova te za dana darovanja i plaćene doprinose za zdravstveno osiguranje u tuzemstvu.
Najkasnije do 28. veljače tekuće godine uz obrazac DOH treba predati i konačni obračun za obvezu plaćanja turističke članarine na obrascu TZ, spomeničke rente na obrascu SR, naknade za korištenje općekorisne funkcije šuma na obrascu OKFŠ, te obračun komornog doprinosa na obrascu KD. O svemu navedenom detaljnije je opisano u nastavku rada.The annual tax returns are submitted on the DOH and DOH-Z forms, for self-employed activities that determine income based on the recorded income and expenses in the KPI form. Self-employed activities records incomes and expenditures according to the cash principle. Amortization expenses are calculated in the DI form and are tax-deductible if they are within the taxable rate. Craftsmen who received government grants and incentives for the purchase of long-term assets need only to record in the receipts the amount of the accrued depreciation.
Form DOH must be submitted no later than 28 February of the current year for the previous year. Income from self-employment is reduced by the amount of new workers' salaries, the amount of State aid for education and training, research and development expenditure, and the transferred loss. Income is also reduced for the amount of personal deductions of taxpayers and subsidized members and for donations and paid contributions for health insurance in the country.
At latest by February 28 of the current year, the DOH form should also submit the final calculation for the obligation to pay the tourist membership fee on the TZ form, a charter rent on the SR form, the fee for the use of the general forest function on the OKFŠ form, and the calculation of the chamber contribution on the KD form. All of the above are described in more detail below
Godišnji obračun poreza na dohodak od obavljanja samostalne djelatnosti
Godišnja porezna prijava predaje se na obrascu DOH i DOH-Z, i to za samostalne obrtničke djelatnosti koje utvrđuju dohodak na temelju evidentiranih primitaka i izdataka u obrascu KPI. Samostalne obrtničke djelatnosti evidentiraju primitke i izdatke prema načelu blagajne. Izdatci amortizacije obračunavaju se u obrascu DI te su porezno priznati ako su u okviru porezno dopustivih stopa. Obrtnici koji su primili državne potpore i poticaje za nabavu dugotrajne imovine trebaju u primitke evidentirati samo svotu u visini obračunane amortizacije.
Obrazac DOH treba predati najkasnije do 28. veljače tekuće godine za prethodnu godinu. Dohodak od samostalne djelatnosti smanjuje se za svotu plaće novih radnika, svotu državne potpore za obrazovanje i izobrazbu, izdatke za istraživanje i razvoj te za preneseni gubitak. Dohodak se smanjuje i za svotu osobnih odbitaka poreznog obveznika i uzdržavanih članova te za dana darovanja i plaćene doprinose za zdravstveno osiguranje u tuzemstvu.
Najkasnije do 28. veljače tekuće godine uz obrazac DOH treba predati i konačni obračun za obvezu plaćanja turističke članarine na obrascu TZ, spomeničke rente na obrascu SR, naknade za korištenje općekorisne funkcije šuma na obrascu OKFŠ, te obračun komornog doprinosa na obrascu KD. O svemu navedenom detaljnije je opisano u nastavku rada.The annual tax returns are submitted on the DOH and DOH-Z forms, for self-employed activities that determine income based on the recorded income and expenses in the KPI form. Self-employed activities records incomes and expenditures according to the cash principle. Amortization expenses are calculated in the DI form and are tax-deductible if they are within the taxable rate. Craftsmen who received government grants and incentives for the purchase of long-term assets need only to record in the receipts the amount of the accrued depreciation.
Form DOH must be submitted no later than 28 February of the current year for the previous year. Income from self-employment is reduced by the amount of new workers' salaries, the amount of State aid for education and training, research and development expenditure, and the transferred loss. Income is also reduced for the amount of personal deductions of taxpayers and subsidized members and for donations and paid contributions for health insurance in the country.
At latest by February 28 of the current year, the DOH form should also submit the final calculation for the obligation to pay the tourist membership fee on the TZ form, a charter rent on the SR form, the fee for the use of the general forest function on the OKFŠ form, and the calculation of the chamber contribution on the KD form. All of the above are described in more detail below
Primary percutaneous coronary intervention of great saphenous vein grafts in a patient with central and peripheral artery disease – how to approach?
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