CORPORATE GOVERNANCE CHALLENGES IN RELATION TO THE ESG REPORTING

Over the last decade, there has been an increasing emphasis on corporate social responsibility in business. The idea has evolved from CSR (Corporate Social Responsibility) to ESG Reporting (Environment, Social, Governance), with the latest trends developing towards a green transition. This genesis of development has been followed by corporate practice and legislation at European and national levels. Consequently, ESG and Green Transition guidelines have been incorporated into the liabilities and duties of the management and supervisory bodies of the company, resulting in a new view of the performance of these functions and their accountability. In this paper, the authors outline the basic postulates and roles of corporate governance bodies and their respective responsibilities for the implementation of ESG and the Green Transition. Sustainability as a value is highlighted in the EU and companies are committed to respecting human rights and reducing their impact on the planet. However, progress by companies (corporates) in integrating sustainability into their governance processes, in particular human rights and environmental due diligence, is still slow, and progress is visible with the drafting of the Corporate Sustainability Due Diligence Directive (CSDD) as a follow-up to the Directive 2014/95/EU (NFRD). The new rules are intended to provide companies with legal certainty and a level playing field. It should provide greater transparency for consumers and investors and should accelerate the green transition and protect human rights in Europe and beyond. These tasks are directly linked to the responsibilities of the authorities in society, who will have to respect these rules and be held accountable for failing to enforce them or for failing to achieve a transfer of capital to the green transition

Spatial morphometric plasticity of spirlin Alburnoides bipunctatus (Bloch, 1782) phenotype from the Nišava River, Serbia, Danube basin

Variation of 22 morphometric and 4 meristic characters of the species Alburnoides bipuuctatus from NišavaRiver were analyzed. Specimens were collected from four sampling stations along the putative mesohabitatgradient of river influence and were grouped into the categories with similar total length. Morphometric charactersvaried immensely between different mesohabitats outlining morphometric plasticity. Among severalmorphometry features that were influenced by different mesohabitats the most observable differences werenoted for: postocular distance, anal fin height, minimal body height and preanal length. Regarding themeristic features, number of soft rays in the anal fin did varied significantly among sampling stations while fourthhard ray in the anal fin for this species was reported for the first time ever. Pharyngeal teeth formula of spirlin alsoshowed variability across different mesohabitats. In conclusion, it appears that spirlin express a bigmorphological plasticity in relation to spatial and mesohabitat distribution and there is a possibility that spirlin fromNišava River is a complex of neospecies in formation/morphotypes/ecotypes rather than a single population

The influence of professional stress in permanent working capability of workers with arterial hypertension and its complications

Arterial hypertension is widespread in the population of workers. Stress at work has a significant impact on the emergence of many psychosomatic diseases including arterial hypertension. The aim of this research is to show the influence of professional stress on the occurrence of arterial hypertension, its complications and the permanent working ability of exposed workers in construction. The survey covered 1900 construction workers. The standardized questionnaire has assessed the level of stress and professional stressors in their workplaces. The survey group consisted of 1350 workers whose level of total professional stress index (OSI) was over 60, and a control group of 550 workers with an OSI level below 60. The prevalence of arterial hypertension and its complications is statistically significantly more frequent in the examined than in the control group. In the investigated group, a statistically significant number of workers were registered, who, due to their complete loss of working ability, were sent to the disability commission. With an increase in OSI values above 71, the number of workers with complete loss of working capacity is significantly increased in relation to the number of workers who are capable of working. Professional stress is a significant factor that affects the occurrence of arterial hypertension, its complications on vital organs, which lead to a complete permanent loss of working ability of exposed workers in construction

Uticaj opterećenja različitim nivoima profesionalnog stresa na koncentraciju serumskih lipida službenika obezbeđenja

The aim of this work is to analyze the relationship between the level of professional stress and the concentration of total cholesterol, HDL cholesterol, LDL cholesterol and triglycerides in the serum of security employees. . The study included 415 security officers (exposed group) divided into four sub-groups and 150 administrative workers (control group). By applying a standardized questionnaire, the level of professional stress in their workplaces was calculated. To determine the serum lipid concentration in the all subjects, venous blood samples were taken in the morning after a twelve-hour food abstinence Security officers are exposed to a high level of professional stress, where the level of stress index depends on the type of the job they are engaged in. The highest values of the total index of professional stress, total cholesterol, LDL cholesterol and triglycerides were registered with the employees who transport money and those carrying firearms. The lowest total index of professional stress, total cholesterol, LDL cholesterol and triglycerides were registered with property security officers and persons who do not carry firearms. The correlation between the level of stress index at work, an increase in total cholesterol, LDL cholesterol, triglycerides and HDL cholesterol levels is statistically significant. We believe that there is a significant correlation between the level of the overall stress index at work and the risk of atherosclerosis in security officers.Cilj rada je analiza povezanosti nivoa profesionalnog stresa i koncentracija ukupnog holesterola, HDL holesterola, LDL holesterola i triglicerida u serumu službenika angažovanih na različitim vrstama obezbeđenja. Ispitivanjem je obuhvaćeno 415 službenika obezbeđenja (ispitivana grupa) podeljenih u četiri podgrupe i 150 administrativnih radnika (kontrolna grupa). Primenom standardizovanog upitnika, je izračunavan nivo profesionalnog stresa na njihovim radnim mestima. Radi određivanja koncentracije lipida u serumu od svih ispitanika je uziman uzorak venske krvi ujutru posle dvanaestočasovne apstinencije od hrane. Službenici obezbeđenja su izloženi visokom nivou profesionalnog stresa, pri čemu nivo indeksa stresa zavisi od vrste poslova na kojima su angažovani. Najviše vrednosti ukupnog indeksa profesionalnog stresa, ukupnog holesterola, LDL holesterola i triglicerida su registrovane kod službenika na obezbedjenju transporta novca sa nošenjem vatrenog oružja. Najniže vrednosti ukupnog indeksa profesionalnog stresa, ukupnog holesterola, LDL holesterola i triglicerida su registrovane kod službenika na obezbedjenju imovine i lica bez nošenja vatrenog oružja. Utvrđena je statistički značajna korelacija između nivoa indeksa stresa na poslu, povećanja vrednosti ukupnog holesterola, LDL holesterola, triglicerida i smanjenja nivoa HDL holesterola. Smatramo da postoji značajna povezanost između nivoa ukupnog indeksa stresa na poslu i rizika od ateroskleroze kod službenika obezbeđenja

Object-oriented classification model for identification of geospatial objects

У оквиру докторске дисертације извршен је преглед стања постојећих начина идентификације геопросторних објеката на основу података насталих на принципима даљинске детекције. Извршена је анализа постојећих проблема и корака које је неопходно провести како би се добили што бољи резултати идентификације геопросторних објеката. Анализирани су поступци мапирања, начини сегментације слике, критеријуми за идентификацију, селекцију и класификацију геопросторних објеката као и методе класификације. На основу анализе креиран је модел идентификовања геопросторних објеката базираних на објектно оријентисаној анализи слике. На основу предложеног модела извршена је верификација модела у поступку идентификовања зграда, пољопривредних површина, шумских површина и водених површина које представљају студије случаја.U okviru doktorske disertacije izvršen je pregled stanja postojećih načina identifikacije geoprostornih objekata na osnovu podataka nastalih na principima daljinske detekcije. Izvršena je analiza postojećih problema i koraka koje je neophodno provesti kako bi se dobili što bolji rezultati identifikacije geoprostornih objekata. Analizirani su postupci mapiranja, načini segmentacije slike, kriterijumi za identifikaciju, selekciju i klasifikaciju geoprostornih objekata kao i metode klasifikacije. Na osnovu analize kreiran je model identifikovanja geoprostornih objekata baziranih na objektno orijentisanoj analizi slike. Na osnovu predloženog modela izvršena je verifikacija modela u postupku identifikovanja zgrada, poljoprivrednih površina, šumskih površina i vodenih površina koje predstavljaju studije slučaja.This PhD thesis includes an overview of the existing methods of identifying geospatial objects from a remote sensing data, basically satellite or airplane images. The analysis of existing problems and necessary steps in identification of remotely sensed data is obtained in way to get the best results of identification of geospatial objects. The mapping procedures, methods of image segmentation, the criteria for identification, selection and classification of geospatial objects and methods of classification are also analyzed. The result of analysis is a model of identifying geospatial objects based on object-oriented image analysis. Based on the proposed model, verification of the model was carried out. Afterwards case study of the proposed model is carried out in process of identifying buildings, farmland, forest and water areas

Application of sunspaces in fostering energy efficiency and economical viability of residential buildings in Serbia

Residential building sector in Serbia has changed dramatically over the last two decades. Large scale projects have given way to individual, private initiative resulting in smaller interventions rarely exceeding one lot. For this reason architectural concepts, building types, scopes and construction technology have been marginalized and fallen under the influence of market mechanisms and stringent local planning procedures. New regulations on energy efficiency have risen the standards for thermal insulation therefore increasing the thickness of building enclosure. This actually means that construction costs are increased and net built area, therefore expected profit, reduced. In order to provide the viable ground for both implementation of new regulations and economic benefits for investors, authors of energy efficiency regulations in Serbia have noted a whole set of solar systems, among which sunspaces that would not count as a part of gross area, provided that they contribute to the increase of energy performance of the building. This paper describes the case of a typical residential new construction in Belgrade that has applied the prescribed solutions and became the first building that has obtained the building permit by applying a sunspace as an efficient strategy for energy saving.This is the peer-reviewed version of the article: Ignjatović, Dušan, Milica Jovanović Popović, and Jasna Kavran. 2015. ‘Application of Sunspaces in Fostering Energy Efficiency and Economical Viability of Residential Buildings in Serbia’. Energy and Buildings, Renewable Energy Sources and Healthy Buildings, 98 (July): 3–9. [https://doi.org/10.1016/j.enbuild.2015.02.049

Engine and road tests of blends of biodiesel and diesel fuel

Korišćenje alternativnih goriva u saobraćaju je veoma važno zbog zavisnosti od nafte, velikog porasta broja vozila i kao posledica toga, visoke emisije CO2. Istraživanja biodizela kao alternativnog goriva obuhvataju sirovine, proizvodnju, kvalitet (čisto ili u mešavini sa dizelom), motorska i vozilska ispitivanja i određivanje usklađenosti sa kriterijumima održivosti. U ovom radu su prikazani rezultati istraživanja obavljenih sa biodizelom pripremljenim od oštećenih semenki suncokreta i otpadnog ulja za kuvanje korišćenjem najnovije tehnologije za prečišćavanje biodizela od metanola zasnovane na principu jonske razmene. Glavni cilj je bio da se ispita mogućnost korišćenja različitih mešavina biodizela i dizela u dizel motorima i njihov uticaj na snagu motora, obrtni moment, potrošnju goriva i izduvnu emisiju. Prikazani su rezultati standardnih i nestandardnih motorskih i vozilskih ispitivanja mešavina biodizela i dizela.The utilization of alternative fuels in transport is very important due to dependence on petroleum, increaseasing in number of vehicles and as consequence high CO2 emission. The investigations of biodiesel as an alternative fuels include raw materials, production, quality (pure or in mixture with diesel), engine and vehicle tests and determining compliance with sustainability criteria. In this paper, the investigations were performed with the biodiesel prepared from damaged sunflower seed and used cooking oils using the latest technology for the purification of biodiesel from methanol based on ion exchange principle. The main target was to examine the possibility of utilisation of different biodiesel and diesel blends in Compression Ignition (CI) engines and their influence on engine power, torque, fuel consumption and exhaust emission. The results of standard and non-standard investigations and engine and vehicle tests of biodiesel and diesel blends are presented