Processing of inflected nouns and levels of cognitive sensitivity

In a series of experiments with lexical decision task it was demonstrated that processing of inflected Serbian noun forms is determined by the amount of information (bits) carried by those forms. The amount of information is derived from form's probability and number of syntactic functions/meanings carried by a form. Form's probability, on the other hand, is specified within gender paradigm (e. g. what is the probability of suffix x to be attached to a feminine noun?) by summing up probabilities of cases shared by a given inflected form. Within a paradigm of feminine nouns, however, there are number of subparadigms that differ in case distribution of their inflected forms and, by the same token, in distribution of the amount of information distribution. Previous studies have shown that the amount of information derived from probabilities of inflected forms derived from the dominant paradigm account for almost all processing variability. In this study we investigate whether processing of inflected forms from the non-dominant paradigm is affected by its probability distribution or by probability distribution of the dominant paradigm. The outcome of the experiment indicated that processing latencies to inflected forms are determined by probabilities derived from the dominant subparadigm

USAGLAŠENOST PROPISA KOJI UREĐUJU INTERNU REVIZIJU SA MEĐUNARODNIM STANDARDIMA - Primer Makedonije, Crne Gore i Srbije -

Interna revizija je jedna od komponenti interne finansijske kontrole i jedan od mehanizama za uspostavljanje finansijske discipline. Poslednjih godina je široko prihvaćena u javnom sektoru zemalja Zapadnog Balkana. Razlog za to može biti i činjenica što je uspostavljanje finansijske discipline u javnom sektoru jedan od uslova za pristupanje tih zemalja Evropskoj uniji. Propisi kojima je uređena interna revizija u tim zemljama moraju biti usklađeni sa međunarodnim standardima profesionalne prakse, a od njihovog kvaliteta, zavisi i kvalitet interne revizije, koja se obavlja u skladu sa njima. Predmet ove uporednopravne analize su propisi kojima je uređena interna revizija u Republici Makedoniji, Crnoj Gori i Srbiji. Razlog za takav izbor je činjenica što je interna revizija u Republici Makedoniji uređena sa najviše pravnih akata, Republika Crna Gora je do pre nekoliko godina bila u državnoj zajednici sa Republikom Srbijom, pa se na osnovu te analize može pronaći rešenje koje će unaprediti propise Republike Srbije kojima je uređena interna revizija u javnom sektoru, a samim tim i njen kvalitet

Critical approach to (un)justified overcriminalization in the economic field

In recent decades, the spread of incriminations in the economic field has been very present. One of the reasons for this is the harmonization of national legislation with acquis communautaire. Bearing in mind the views of other authors, in this paper we started from the assumptions that a large number of economic crimes are unnecessary, because their legal description could be subsumed under the already existing crimes, that excessive criminalization can contribute to problems in practice and that procedural legislation often does not follow the changes in substantive criminal legislation when they are carried out by non-criminal laws, as well as when changing and reforming criminal legislation, crimes prescribed by secondary criminal legislation are generally ignored. Starting from the mentioned assumptions, we try to make recommendations for the further direction of the development of substantive criminal legislation, which, in our opinion, should follow the narrowing of criminal law interventionism in the economic area. In this paper we have analyzed the provisions of secondary criminal legislation, which precisely contain the shortcomings pointed out by the authors when analyzing the need to reform substantive criminal legislation. Therefore, in this paper the dogmatic-legal method is dominant, and special attention is paid to the analysis of the provisions of the Law on Tax Procedure and Tax Administration and the Law on the Capital Market

МИГРАНТИ И КРИМИНАЛИТЕТ-СТИГМАТИЗАЦИЈА ПУТЕМ МЕДИЈА

Since the beginning of the migrant crisis in the media appeared various reports on crime of migrants. It seems that the most memorable were those that mention the attacks on migrant women in Germany during the New Year's Eve between 31 December 2015 and 1 January 2016. However, in some situations, it seems that the media have tried to exploit the situation in order to put pressure on public opinion in order to make regulations which intensified policy of acquiring German citizenship by foreign nationals, and what was said long before these matters. That case is not alone. However, as an example of attempts stigmatization of migrants may include the case of Switzerland from 2008, when the Balkans were portrayed as a threat to the Swiss value system. The case of migrants who according to media reports participated in attacks in Germany had the characteristics of "moral panic" and perhaps not entirely coincidentally, both cases occurred at a time when they are brought regulations which sharpens policy towards foreigners. Precisely such cases show that the media do not operate in a vacuum, but rather that their reporting has a strong influence and political structures depending on the objective to be achieved by a certain way of reporting. Bearing in mind that the media reports migrants frequently mentioned as perpetrators of criminal acts, but as a victim, it may be asked whether this is done consciously or not, and to what end. Author of the paper tries to show the necessity of preventing the stigmatization of members of certain people, for the commission of an offense does not affect certain affiliation, race or ethnic group. The stigmatization of members of certain peoples only contributes to strengthening xenophobia in certain areas, which seems to be very much present in certain European countries. However, we should not forget that the initial aversion to foreigners present for fear of terrorism, which could also contribute to the way the media report on the above mentioned phenomena

ODGOVORNOST PRAVNOG LICA ZA KRIVIČNA DELA

U ovom radu analizirani su različiti pravni stavovi o postojanju krivičneodgovornosti pravnih lica, istorijski razvoj i regulativa tog pravnog institu-ta u savremenim pravnim sistemima sa ciljem da se dokaže osnovanost nje-govog postojanja. Krivične sankcije koje se primenjuju prema pravnim lici-ma odgovornim za izvršenje krivičnog dela, delotvorno su sredstvo u suzbi-janju privrednog kriminala i šalju jasnu poruku da nijedan krivac ne ostajenekažnjen. S obzirom na prirodu pravnih lica krivične sankcije koje su pred-viđene za njih kao potencijalne izvršioce krivičnih dela, razlikuju se od sank-cija koje se primenjuju prema fizičkim licima odgovornim za izvršenje krivi-čnih dela

THE ROLE OF FORENSIC ACCOUNTING IN THE CRIMINAL PROCEEDING

In this paper, the author attempts to highlight the role and importance of forensic accounting in criminal proceedings. Contemporary forms of crime are very complex. Because of that, the process of crime detection requires involvement of persons from different professions. Skills and knowledge of forensic accountants are very important for detection of the following offences: tax evasion, breach of duty, unlawful reimbursement and payment, misuse of budget funds and corruption offences (active bribery and passive bribery). Forensic accountants analyze accounting records and documents for the purpose of collecting criminal evidence. Because of that, forensic accounting is different from the other similar activities – financial inspection and audit. Subject of work of financial inspection is checking of financial regularity of work in the institutions which are subjects of inspections. Purpose of activities of internal audit is to help the management in improving work process. The objective of activities of the external audit is also determining the regularity and legality of operations. The auditors who during the audit process notice that there is evidence that constitute doubts about the existence of criminal acts, have to report it to the authorities. Forensic accountants are persons who are engaged by judicial authorities to collect criminal evidence

Nacionalna ekonomija kao determinanta spoljne politike Srbije u kontekstu pristupanja Evropskoj uniji

Nivo ekonomske razvijenosti jedne zemlje sigurno je glavna determinanta društvenog blagostanja. U doba globalizacije ekonomske prilike na nacionalnom nivou, svakako su uslovljene kvalitetom odnosa sa drugim državama. Zbog toga nacionalnom ekonomskom razvoju doprinose i adekvatne spoljnopolitičke aktivnosti. Međutim, i prilike na nacionalnom nivou u velikoj meri određuju spoljnu politiku jedne zemlje. Težnja ka članstvu u određenim međunarodnim organizacijama takođe je uslovljena istim prilikama. Čini se da je spoljna politika Republike Srbije, pre svega, determinisana ekonomskim prilikama, iako u njenom oblikovanju veliki uticaj ima i političko nasleđe. Predmet rada jeste ukazivanje na vezu između nacionalne ekonomije i spoljne politike. Upravo je potreba za razvojem nacionalne ekonomije uticala na težnju ka članstvu u Evropskoj uniji, kao i saradnju sa Ruskom Federacijom i Narodnom Republikom Kinom. Interesi nekih od tih zemalja su suprotstavljeni. To može da utiče na kvalitet odnosa Republike Srbije sa navedenim zemljama, a samim tim i neke od prioriteta nacionalne ekonomske politike. Međutim, čini se da je teško dati odgovor na pitanje šta će se desiti u narednom periodu, iako Republika Srbija ima obavezu da kao buduća članica Evropske unije prihvati i njeno spoljnopolitičko opredeljenje. Zbog toga je možda potrebno iskoristiti trenutne pogodnosti koje Srbija ima kao kandidat za pristupanje Evropskoj uniji i kao zemlja čiji su spoljnotrgovinski partneri Ruska Federacija i Narodna Republika Kina

Internal Financial Control

Integrity implies individual honesty, consistent adherence to moral values, institutional rectitude, compliant and consistent operations, as well as good governance, ethics and professionalism.1 The notion of integrity can be associated with an individual, but can also be seen as institutional integrity

IZAZOVI HARMONIZACIJE KRIVIČNORAVNE ZAŠTITE TRŽIŠTA KAPITALA SA PRAVOM EVROPSKE UNIJE – PRIMER ITALIJANSKOG ZAKONODAVSTVA

Tržište kapitala u savremenim ekonomijama predstavlja mehanizam koji može u velikoj meri da doprinese razvoju nacionalne privrede. Imajući u vidu navedeno, vremenom se razvila ideja o unapređenju zaštite interesa učesnika na njemu. Zbog toga su na nivou Evropske unije u toku 2014. godine donete Uredba i Direktiva kojima su predviđene obaveze zemalja članica da nacionalnim zakonodavstvom propišu krivičnopravne sankcije za ponašanja koja predstavljaju zloupotrebe na tržištu kapitala. Danas je skoro u svim zemljama nacionalnim propisima predviđena krivičnopravna zaštita interesa učesnika na navedenom tržištu. U nekima od njih krivične sankcije su propisane sporednim krivičnim zakonodavstvom. Takav pristup npr. postoji u Republici Srbiji i Italiji. S obzirom da Srbija teži članstvu u Evropskoj uniji, ona je u obavezi da pre pristupanja svoje nacionalno zakonodavstvo uskladi sa njenim pravnim tekovinama. Imajući u vidu sličnost pristupa krivičnopravnoj zaštiti tržišta kapitala Italije sa onim koji postoji u Republici Srbiji, neka italijanska rešenja bi mogla eventualno da posluže kao primer za dodatna usaglašavanja. S obzirom da je italijansko zakonodavstvo u velikoj meri usaglašeno sa standardima Evropske unije u pogledu krivičnopravne zaštite tržišta kapitala, njegove odredbe su predmet analize u ovom radu

Misuse of digital assets: current legislation, challenges and recommendations

In 2020, the Republic of Serbia adopted the Law on Digital Assets (Official Gazette of the Republic of Serbia no. 153/2020). Legal regulation of the issuance, use and circulation of digital assets is present in a very small number of European countries. Although the 2020 European Union Proposal for a Regulation on Markets in Crypto-assets encourages the regulation of the crypto-assets market at the national level of member states, the question can be raised whether the available mechanisms and means are effective enough in preventing the abuse of digital assets and in protecting the integrity of crypto-assets market. Bearing in mind that the international standards in the field of abuse prevention have been adopted recently, while some are still in the process of being established, we start from the assumption that it will be necessary to additionaly improve both legislation and institutional capacities in the mentioned area at the national level. In the first part of the paper, we first point out the emerging forms of abuse of digital assets, and then we will look at the international standards that define potential prevention mechanisms. After that, the legislation of the Republic of Serbia in the field of prevention of abuses related to digital assets and the crypto-assets market will be analysed. Therefore, the method of content analysis and the dogmatic method dominate in this paper. By applying the mentioned methodology, we try to give recommendations for improving the mechanisms of prevention of abuses at the national level