UNAKRSNO USPOREĐIVANJE PRIJAVLJENOGA POREZA NA DOHODAK S POVEĆANJEM IMOVINE: ZAKONODAVSTVO SRBIJE U USPOREDNOPRAVNOM KONTEKSTU

In the paper Serbia’s Law on Determining the Origin of Property and the Special Tax is analysed and compared with solutions based on cross-checking of the declared income with the worth accretion, which can be found in comparative tax law. After having established the advantages and limits of the net worth method, the author presents this Serbian statute, pointing out the fact that significant resources have been allocated for its application. The explanation lies in its PR impact and the possibility that detected unreported income of those who are the Government’s political opponents could be taxed at a rate of 75%. Net worth method has been present in another Serbian statute since 2003, but it was not applied due to the absence of political will. However, this provision remains in the system, providing for dualism since 2021 – one group of taxpayers is subject to the old regime (with 20% tax), while the others are exposed to new confiscatory 75% tax. The analysis shows that numerous provisions of the 2021 statute contradict constitutional provisions on the unity of legal order, nondiscrimination, legality of taxes, and prohibition of retroactivity. Provided these flaws are eliminated, the application of net worth method could make sense.U ovom se radu analizira srpski Zakon o utvrđivanju porekla imovine i posebnom porezu iz 2021. i uspoređuje s rješenjima koja se pronalaze u usporednom poreznom pravu, a koja se temelje na unakrsnoj procjeni prijavljenoga dohotka i porasta neto imovine. Nakon što su utvrđene prednosti i ograničenja, tzv. net worth metode, autor ukazuje na to da je zakonodavac izdvojio znatne resurse za primjenu Zakona, računajući na propagandni učinak i mogućnost da otkriveni neprijavljeni dohodak fizičkih osoba, koja mogu biti i politički oponenti vlasti, bude oporezovan po stopi od 75 %. Još od 2003., tzv. net worth metoda je zastupljena u Zakonu o poreskom postupku i poreskoj administraciji, ali se ne primjenjuje zbog nedostatka političke volje. Paradoksalno je što je ta odredba zadržana u sustavu, tako da od 2021. postoji dualizam – za jedne će obveznike i dalje vrijediti odredbe iz 2003. (s porezom od 20 %), a za druge novi zakon, s gotovo konfiskatornom stopom. Analiza pokazuje da su brojne odredbe zakona iz 2021. suprotne s odredbama Ustava – o jedinstvu pravnoga poretka, zabrani diskriminacije, načelu zakonitosti poreza i nedopuštenosti retroaktivnosti zakona. Ako bi se uklonili navedeni nedostatci, primjena, tzv. net worth metode bi imala smisla

The instrumented shoe insole for rule-based control of gait in persons with hemiplegia

We describe the use of an insole with five pressure sensors having small hysteresis, an inertial measurement unit, and the circuitry for wireless synchronized communication for the rule-based control of gait. The system was tested with the multichannel electronic stimulator MOTIMOVE that can receive signals from analog and digital sensors to activate up to eight muscle groups. The rule-based control implements the heuristically determined mapping of the four joint states (blocked -B, flexion - F, extension - E, loose - L) and Gait Teacher based representation of the events and phases of the gait cycle. The four joint states can be achieved by the activation of flexors (F), extensors (E), coactivation of flexors and extensors (B), and no action (L). The feasibility of the operation was tested only in a small number of persons with hemiplegia since the stimulator certification procedure required for the full clinical study is in progres

FES of Upper Extremities: Post-conference course

The workshop is structured to have a theoretical introduction and subsequent application oriented hands-on demonstrations. The workshop is planned to include continuous interactive discussion. The workshop will focus on non-invasive options for the control of paralyzed arm-hand complex after the central nervous system lesion (brain lesion, cervical lesion of the spinal cord, and similar). The workshop starts with theory describing the principle of the operation of functional activation of paralyzed muscles by means of electrical field and differences between the use of transcutaneous and implantable technologies. The results on the efficacy of FES augmented manipulation and grasping, with the emphasis on what were the limitations of the systems applied, will follow. The main questions that will be answered deal with methods to provide sufficient selectivity, minimize muscle fatigue, and have the control that matches the needs of users. The practical part will be a demonstration of the strategies and limitations of the surface activation of arm muscles to support the exercise, manipulation and exercise. The presentation will include the activation of sensory pathways for possible feedback applications. An interesting example will be described where the FES technology can be used for the reduction of tremor. The practical part will be with the new stimulators MOTIMOVE (https://www.3-x-f.com/products.php) and UNAFET stimulators used in clinical trials for therapy persons after stroke and spinal cord lesion at the cervical level

Prosthetic hand sensor placement: Analysis of touch perception during the grasp

Humans rely on their hands to perform everyday tasks. The hand is used as a tool, but also as the interface to “sense” the world. Current prosthetic hands are based on sophisticated multi-fingered structures, and include many sensors which counterpart natural proprioceptors and exteroceptors. The sensory information is used for control, but not sent to the user of the hand (amputee). Grasping without sensing is not good enough. This research is part of the development of the sensing interface for amputees, specifically addressing the analysis of human perception while grasping. The goal is to determine the small number of preferred positions of sensors on the prosthetic hand. This task has previously been approached by trying to replicate a natural sensory system characteristic for healthy humans, resulting in a multitude of redundant sensors and basic inability to make the patient aware of the sensor readings on the subconscious level. We based our artificial perception system on the reported sensations of humans when grasping various objects without seeing the objects (obstructed visual feedback). Subjects, with no known sensory deficits, were asked to report on the touch sensation while grasping. The analysis included objects of various sizes, weights, textures and temperatures. Based on this data we formed a map of the preferred positions for the sensors that is appropriate for five finger human-like robotic hand. The final map was intentionally minimized in size (number of sensors)

Overview of modern contributions in vehicle noise and vibration refinement with special emphasis on diagnostics

U ovom radu prikazana su određena razmatranja vezana za karakteristike buke i vibracija savremenih motornih vozila. Pored naučnog, problematika se razmatra i sa praktičnog aspekta u cilju struktuiranja potrebnih znanja, neophodnih za pravilnu dijagnostiku problema. Takođe se razmatraju napredne analize signala buke i vibracija. Ova sinergija naučnog i praktičnog pristupa predstavlja osnovu za dalja napredna istraživanja.This paper presents certain considerations related to noise, vibration and harshness issues on modern motor vehicles. The first, practical aspect was used toward structuring of the acquired knowledge and relationships, required for proper problem diagnosis. On the other hand, advanced signal analyses are considered. The influence on human body is processed and certain noise and vibration analyzers are presented. This synergy of scientific and applicative approach represents a basis for further research related to this important automotive branch

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

Active hip orthosis for assisting the training of the gait in Hemiplegics

The gait restoration is a significant component of the rehabilitation of patients with hemiplegia after central nervous system lesion. The typical symptom of the disability is the lack of hip extension during the stance phase and hip flexion during the swing phase of the affected leg; therefore, asymmetry and perturbed balance while walking. We developed a new modular orthosis for assisting hip flexion and extension during the therapeutic sessions of the gait in hemiplegic individuals based on thorough analysis of the gait characteristics of normal gait. The system is designed to fit into the powered postural controller Walkaround®. The system is developed based on the estimation of torque and power requirement for the gait at speeds up to 1.1 m/s. The model used for the simulation is a known double pendulum in the sagittal plane. The kinematics and dynamics used as the input for the simulation have been recorded in the gait laboratory with eight cameras and force platforms. The system needs to be clinically evaluated before it possibly can be turned into innovation. © 2018, University of Kragujevac, Faculty of Science

Pendulum test: Quantified assessment of the type and level of spasticity in persons with central nervous system lesions

The development of a comprehensive computational model of the pendulum test which is appropriate for the analysis of the pathologic behavior of the leg in humans with the central nervous system (CNS) lesion is presented in this review. The model relates to the pendulum movement of the lower leg (shank and the foot) in the lateral plane due to the gravity and involuntary contractions of the muscles. The viscous damping and elastic stiffness reflect the soft tissues and friction in the knee joint. To quantify the pathologic activity of paralyzed muscles a reflex torque was added to the gravity generated knee joint torque. The knee joint encoder, accelerometers and gyroscopes positioned along the shank and thigh, and EMG amplifiers were used to acquire data for the illustration of the validity of the model. We show that the linear model of the movement of the lower leg is not a good representation of the motor impairment. We show that the model expanded with the reflex torque affecting the movement is well suited for the pendulum analysis. The timing of the reflex torques can be determined from the EMG recordings. © Serbian Journal of Electrical Engineering. 2018

Principal Component Analysis of Gait Kinematics Data in Acute and Chronic Stroke Patients

We present the joint angles analysis by means of the principal component analysis (PCA). The data from twenty-seven acute and chronic hemiplegic patients were used and compared with data from five healthy subjects. The data were collected during walking along a 10-meter long path. The PCA was applied on a data set consisting of hip, knee, and ankle joint angles of the paretic and the nonparetic leg. The results point to significant differences in joint synergies between the acute and chronic hemiplegic patients that are not revealed when applying typical methods for gait assessment (clinical scores, gait speed, and gait symmetry). The results suggest that the PCA allows classification of the origin for the deficit in the gait when compared to healthy subjects; hence, the most appropriate treatment can be applied in the rehabilitation