NEPRAVIČNA PORESKA KONKURENCIJA U EVROPSKOJ UNIJI

The article deals with the issue of harmful tax competition, as a very bad phenomenon related with the globalization of the economic activities, and searching for the most adequate measures to prevent its appearance. I take into consideration the activities of the European Commission and the OECD, from nineteens till nowadays and measures that each of these organizations have taken to prevent further appearance of harmful tax practices and to lessen bad consequences of their existence.Rad se bavi pitanjem nepravične poreske konkurencije, kao izrazito štetne pojave povezane sa globalizacijom privredne aktivnosti, i pronalaženjem najadekvatnijih mera za njeno sprečavanje. Razmatraju se aktivnosti Evropske komisije i OECD-a, počev od devedesetih godina XX veka do današnjih dana i mere koje svaka od ovih organizacija preduzima na sprečavanju daljeg pojavljivanja nepravičnih poreskih režima i otklanjanje, odnosno ublažavanje štetnih posledica njihovog postojanja

Changing the relationship between tax administration and taxpayers: Horizontal monitoring in the Netherlands

Horizontal monitoring has been established as a tool to prevent aggressive tax structures. It is based on the change of the traditional relationship between tax administration and taxpayers. The program concentrates on corporate taxpayers, mostly large business, with exception of the Netherlands where includes large business, but also small and medium sector. Tax relations are based on the cooperation, mutual trust and transparency between tax administration and taxpayers. After accepted into program, taxpayers sign agreements with the tax administration (tax intermediaries sign the agreement on behalf of the group of their clients - small and medium enterprises). The agreements define tax rights and duties of both parties in line with the law. The paper gives an analysis of the horizontal monitoring as a concept and its features in the Netherlands that make its program unique comparing with similar programs in other countries

The Potential and Limitations of the Project Method in Encoraging Student Creativity in Teaching Social, Environmental and Scientific Education

Drawing upon the current trends in modern society, the paper presents a possible way in which education (based on the relationship didactics) can have a positive influence on the development of student multiperspectivism, creativity, and innovations. The paper looks at the potential and limitations of the project method as a factor in encouraging student creativity. The aim of the research was to determine to what extent the use of direct method in teaching Social, Environmental and Scientific Education can encourage creative reactions of students. An experiment with parallel groups was conducted in the research.. The results obtained by means of a modified Guilford and Torrance’s creativity test battery have shown that using the direct method in the classroom has a positive effect on associative fluency, fluency and originality of ideas, elaboration, flexible thinking and sensitivity to problems. Despite the fact that certain limitations do exist and that the ultimate effectiveness of the direct method application in our schools cannot be determined with absolute certainty, the obtained results clearly indicate that the direct method has potential to strengthen student creativity

Patogena mikobiota žute lincure (Gentiana lutea L.)

Mycopopulation of yellow gentian growing in plantations was studied in 2008 and 2009. Fourteen species of fungi were registered at seed, out of which five were pathogenic. The most common species was Alternaria alternata (72-74 %). Species of the genus Fusarium (F. oxysporum, F. solani and F. equiseti) were present in a small percentage (2-6 %). These species, as well as F. verticillioides, were isolated from root, and Fusarium sp. was isolated from the flowers. Alternaria alternate, Epicoccum purpurescens, Phoma sp. and Alternaria sp. were regularly present on the leaves and stems.Žuta lincura je višegodišnja zeljasta biljka planinskih livada i pašnjaka na nadmorskim visinama između 800 i 2500 metara. Raste i u retkim šumama i na kamenjarima. Kao sirovina za farmaceutsku industriju koristi se prvenstveno koren, a u novije vreme list i cvet. Da bi se sačuvao biodiverzitet i povećao prinos ujednačenog kvaliteta, lincura se sve više plantažno gaji u svetu, a kod nas poslednjih šest godina. Plantažnim gajenjem žute lincure stvoreni su uslovi za pojavu većeg broja patogenih gljiva u različitim fenofazama razvića. Proučavanje patogene mikoflore žute lincure ispitivano je na plantaži Instituta za proučavanje lekovitog bilja, Beograd, u nacionalnom parku 'Tara' tokom 2008. i 2009. godine. Preko 70% semena žute lincure bilo je napadnuto vrstom Alternaria alternata. U većini slučajeva, seme zaraženo ovom gljivom uopšte ne klija. Vrste iz roda Fusarium (F. oxysporum, F. solani i F. equisti), zastupljene su u manjem procentu (2-6%) i prouzrokuju u prvom redu smanjenje energije klijanja i klijavosti semena, a zatim i truljenje i propadanje klijanaca. Na korenu je konstatovano prisustvo mešane infekcije sa Fusarium oxysporum, F. solani i F. verticillioides. Sa nadzemnih delova lincure izolovane su Alternaria spp., Alternaria alternata, Epicoccum purpurescens, Phoma ps. i Fusarium sp

The evaluation of temperature and pH influences on equilibrium swelling of poly(n-isopropylacrylamide-co-acrylic acid) hydrogels

Hydrogels are synthesized by the method of radical polymerization of monomers: N-isopropylacrylamide (NIPAM) and acrylic acid (AA). Characterization of poly(N-isopropylacrylamide- co-acrylic acid) hydrogels, p(NIPAM/AA), has been performed by Fourier transform infrared spectroscopy (FTIR), X-ray diffraction (XRD) and by determination of the swelling behaviour in aqueous solutions at different temperatures (25, 31 and 37°C) and pH values (2.2, 4.5, 6 and 6.8). After lyophilisation in the solution at pH 6 and temperature of 25°C, p(NIPAM/AA) hydrogels have rapidly reached equilibrium degree of swelling, αe, in comparison to non-lyophilized samples. The mechanism of solvent transport within matrix in lyophilized samples corresponds to less Fickian diffusion, whereas Super case II diffusion is characteristic for non-lyophilized samples. p(NIPAM/AA) hydrogel with 1.5 mol% of ethylene glycol dimethacrylate (EGDM) at the temperature of 25°C and pH 6.8, has reached the highest swelling equilibrium degree, αe = 259.8. The results of swelling studies have shown that p(NIPAM/AA) hydrogels can be classified as superabsorbent polymers (SAPs). For the evaluation of pH and temperature influences on synthesized hydrogels swelling, a full three-level experimental design has been used. Two-factor interaction model (2FI) is the most optimal model of a full three-level experimental design for representing the swelling equilibrium degree of p(NIPAM/AA) hydrogels as a function of investigated parameters, i.e., temperature and pH. [Project of the Serbian Ministry of Education, Science and Technological Development, Grant no. TR-34012

Potencijalna primena termoosetljivih hidrogelova za kontrolisano otpuštanje fenacetina

Over the past years, many scientific research studies have been focused on thermo-sensitive hydrogels containing N-isopropylacrylamide (NIPAM) as a monomer. The NIPAM based hydrogels with 20 mol% 2-hydroxypropyl methacrylate (HPMet) were synthesized using ethylene glycol dimethacrylate as a cross-linker. The characterization of xerogel and phenacetin using Fourier transform infrared (FTIR) spectroscopy and Scanning electron microscopy (SEM)confirm the performed synthesis with satisfactory purity as well as loading of phenacetin into hydrogel. The swelling transport mechanism at simulated physiological conditions (pH 2.20 and 7.40 at 37 °C) is described by the time-independent kinetics. The potential application of synthesized hydrogels for the controlled release of phenacetin as a model drug was investigated at simulated physiological conditions by HPLC method. .Brojna naučna istraživanja tokom poslednjih godina usmerena su na hidro- gelove koji sadrže N-izopropilakrilamid (NIPAM) kao monomer. Hidrogelovi na bazi NIPAM-a sa 20 mol% 2-hidroksipropilmetakrilata (HPMet), p(NIPAM-co-HPMet) sintetisani su korišćenjem različitih količina umreživača etilenglikoldimetakrilata (EGDM) i izvršena je njihova karakterizacija. FTIR spektar kserogela ukazuje na izvršenu sintezu iniciranjem pomoću radikala, a FTIR spektar fenacetina potvrđuje da je dobijen proizvod zadovoljavajuće čistoće. FTIR spektar kserogela sa fenacetinom ukazuju na izvršeno uklapanje fenacetina u unutrašnjost gela. SEM mikrografije nabubrelih i liofilizovanih uzoraka hidrogelova pokazuju da je njihova površina porozna, a uzorci sa uklopljenim fenacetinom pokazuju prisustvo fenacetina u porama hidrogela. Rezultati bubrenja pokazuju da termoosetljivi hidrogelovi NA 20 °C ispoljavaju anomaliju u mehanizmu difuzije, bubrenje ne prati Fickov zakon, već je proces bubrenja kontrolisan difuzijom vode i relaksacijom polimernih lanaca. Transportni mehanizam bubrenja na 40 °C može se svrstati u tip III, sa vremenski nezavisnom kinetikom. Slično ponašanje pri bubrenju ovi hidrogelovi pokazuju u simuliranim fiziološkim uslovima (pH 2,20 i 7,40 na 37 °C). Potencijalna primena dobijenih hidrogelova kao nosača lekova sa kontrolisanim oslobađanjem fenacetina, kao model leka, ispitivana je pomoću HPLC metode. Rezultati pokazuju da je u prvih 24 sata otpuštena veća količina fenacetina na 37 °C u rastvoru pH 7,40 (70-90%) u odnosu na količinu otpuštenog fenacetina u rastvoru pH 2,20 (50-65% od apsorbovane količine). Količina otpuštenog fenacetina srazmerno se smanjuje sa povećanjem gustine umreženja gelova. Proces otpuštanja lekovite supstance prati Fikov zakon difuzije za obe pH vrednosti. Dobijeni termoosetljivi hidrogelovi p(NIPAM-co-HPMet) pokazuju dobre mogućnosti za primenu kao 'inteligentni' nosači lekova (npr. fenacetina) sa kontrolisanom oslobađanjem

Preparation of glass-ceramic in Li2O-Al2O3-GeO2-P2O5 system

The results of preparation and structural characterization of glass-ceramics from the system Li2O-Al2O3-GeO2-P2O5 are shown in this paper. The crystallization behaviour of the selected glass was examined under non-isothermal and isothermal crystallization conditions. DTA, XRD and SEM methods were employed for analyses. It was confirmed that this glass crystallizes by the volume crystallization mechanism. The results also showed that the glass crystallize by primary crystallization. As a primary phase the LiGe2(PO4)3 is formed and the traces of GeO2 as a secondary one is present. The crystallization process occurred at a high homogeneous nucleation rate and the spherical morphology of crystal growth. By applying the Kissinger relation the activation energy of crystal growth Ea = 462 kJ/mol was determined

Crystallization behaviour of Li2O·Nb2O5·SiO2 glass containing TiO2

This paper deals with the crystallization of glass 30Li2O·15Nb2O5·50SiO2·5TiO2 (mol%). The crystallization behaviour was studied under isothermal and non-isothermal conditions. XRD and SEM methods were employed for determination of phase composition and microstructure of crystallized glass. It was detected that this glass crystallizes by the surface crystallization mechanism. SEM micrographs of the crystallized samples revealed that the crystals grow in the form of dendrites. The glass-ceramics with complex phase composition was obtained. Three crystalline phases were detected where LiNbO3grown as primary phase and a secondary ones Li2Si2O5 and SiO2 appeared. The calculated average crystallite sizes are: 27 nm for LiNbO3, 115 nm for Li2Si2O5 and 45 nm for SiO2. From the experimental data an activation energy of crystals growth, calculated using the Kissinger relation, is Ea = 275 ±10 KJ / mol

Synthesis and characterization of thermosensitive hydrogels and the investigation of modified release of ibuprofen

The method of the synthesis of poly(N-isopropylacrylamide-co-2-hydroxypropyl methacrylate) hydrogels obtained by radical polymerization is described. Their characterization was carried out by the determination of the quantity of residual monomers and by investigating their structure using the FTIR. Three glass transitions were detected by DSC method. The porous surfaces of hydrogels with incorporated ibuprofen were shown in SEM micrographs. The swelling ratio of hydrogels decreased with the temperature increase and the swelling transport mechanism was changed from non-Fickian to Fickian. Ibuprofen was incorporated in hydrogel as a drug carrier and released quantity was monitored by HPLC method depending on the temperature. Hydrogel with the lower cross-linker content had the highest swelling degree (α = 34.72) at 10°C and released the largest amount of ibuprofen (64.21 mg/gxerogel) at 40°C. [Projekat Ministarstva nauke Republike Srbije, br. TR-34012

Análise de sentimentos dos clubes paranaenses de futebol na rede social twitter

Orientador : Denise Fukumi TsunodaTrabalho de Conclusão de Curso (graduação) - Universidade Federal do Paraná, Setor de Ciências Sociais Aplicadas, Curso de Gestão da Informação.Inclui referênciasResumo : Apresenta um estudo exploratório visando identificar os sentimentos dos torcedores dos três principais clubes do estado do Paraná. Analisa as postagens feitas na rede social Twitter a fim de classificar as publicações como positivas, negativas ou neutras. Investiga a utilização de técnicas de análise de sentimentos dentro de instituições esportivas de maneira estratégica. Desenvolve um fluxo elucidando as etapas de criação das bases de dados, pré-processamento, processamento e pós-processamento dos dados coletados. Utiliza ferramentas como o Microsoft Excel® e a linguagem de programação Python para as etapas de pré-processamento e processamento, além do Orange Canvas e Power BI na etapa de pós-processamento. Aplica os algoritmos de aprendizado de máquina Naïve Bayes, SVM e CART, apresentando resultados satisfatórios na classificação das bases de dados, com taxas de acerto na classificação das instâncias superior a 65% para os três algoritmos utilizados. Evidencia a possibilidade do uso da mineração de opiniões como recurso para analisar o entusiasmo dos torcedores. Recomenda trabalhos futuros de análise de sentimentos em clubes de futebol com o fluxo proposto nesta pesquisa na exploração de outras redes sociais e coleta de maior quantidade de dados