For many pre-twentieth-century legal and political authors the crucial issue was to find the answers to the questions: Why one cannot support every claim to the right of absolute rule? and, How to curtail power and authority anyway? In this text, the author reviews the contribution of three classics of the modern debate on constitutionalism - C. H. McIlwain, C. J. Friedrich, and F. A. Hayek - whose political/legal theories represent the most glorious pages of the contemporary theory of state and rights and the comparative political systems. (SOI : PM: S. 152)
The policy led by a large number of developing countries, with the aim of increasing indirect taxes, has opened the issue of Value Added Tax (VAT) efficiency. Reforms of tax systems of developing countries generally involve an increase in standard rates in order to increase VAT, which is the main source of public revenues. In such a way, developing countries determine the VAT efficiency and the amount of revenue that could be collected by indirect taxation. The article sums up works of different scientists, dealing with the impact of determinants on VAT efficiency. The subject of this paper is an analysis of the factors that influence the C efficiency ratio. The main objective of the paper is to analize the impact of the change in the standard rate on the ratio. Theoretical analyses of standard rates and other factors that have reflections on the VAT collection efficiency explicitly prove that there are different ways to improve the efficiency of VAT collection, and exclude an increase in the standard rate. An increase in the standard rate provides a balance of negative effects, which can be blurred by recorded tax revenues. We focused on the countries of the European Union: Bulgaria, Czech Republic, Estonia, Greece, Croatia, Latvia, Hungary, Poland, Romania, Slovakia, Slovenia, Lithuania during the 2000-2016 period. These countries experienced significant changes in government during economic transformation, and where VAT is the main source of public revenues. The last section analize an increse in VAT rate and C efficiency ratio in Serbia and conteins conclusions. The paper indicates the imperfection of inadequately defined VAT rates on economic growth and development in analized countries. Based on analyses we can conclude that the increase in the standard rate have negative reflections on the VAT efficiency, and that it was one of the factors of the continuous decline in C-efficiency. ; Politika koju vodi veliki broj zemalјa u razvoju, u cilјu povećanja indirektnih poreza, otvorila je pitanje efikasnosti poreza na dodatu vrednost (PDV). Reforme poreskih sistema zemalјa u razvoju generalno uklјučuju povećanje standardnih stopa kako bi se povećao PDV, koji je glavni izvor javnih prihoda. Na taj način zemlјe u razvoju određuju efikasnost PDV-a i iznos prihoda koji se mogu prikupiti indirektnim oporezivanjem. Članak subsumira naučne radove koji se bave uticajem determinanti na efikasnost PDV-a. Predmet ovog rada je analiza faktora koji utiču na racio C efikasnosti. Glavni cilј rada je da analizira uticaj promene standardne stope na racio. Teorijska analiza standardnih stopa i drugih faktora koji utiču na efikasnost naplate PDV-a eksplicitno dokazuje da postoje različiti načini za pobolјšanje efikasnosti naplate PDV-a i isklјučuje povećanje standardne stope. Povećanje standardne stope obezbeđuje bilans negativnih efekata, koji se mogu zamagliti evidentiranim poreskim prihodima. Fokusirali smo se na zemlјe Evropske unije: Bugarsku, Češku, Estoniju, Grčku, Hrvatsku, Letoniju, Mađarsku, Polјsku, Rumuniju, Slovačku, Sloveniju i Litvaniju tokom perioda 2000-2016. Ove zemlјe su doživele značajne promene u vladi tokom ekonomske transformacije, i njima je PDV glavni izvor javnih prihoda. U poslednjoj sekciji analizira se porast stope PDV-a i koeficijenta C efikasnosti u Srbiji i daju se zaklјučci o tome. U radu se ukazuje na nesavršenost neadekvatno definisanih stopa PDV-a na ekonomski rast i razvoj u analiziranim zemlјama. Na osnovu analiza možemo zaklјučiti da povećanje standardne stope ima negativne refleksije na efikasnost PDV-a, te da je to bio jedan od faktora kontinuiranog pada C-efikasnosti.
Diskriminacija kao česta pojava na ovim prostorima jedan je od najozbiljnijih problema sa kojima se susreću pripadnici i pripadnice marginalizovanih grupa. Netolerantnost društva u kome živimo dodatno otežava proces borbe protiv nje. Sistemska rešenja državnih institucija po pitanju koncepta antidiskriminacije, godinama nisu postojala. Veliko zalaganje pojedinih nevladinih organizacija kao i usmerenost ka evropskim integracijama, doprineli su da tokom nekoliko poslednjih godina, pomalo stidljivo i diskretno koncept antidiskriminacije počne da se ugrađuje i u ciljeve i strategiju naše države. Inkluzivni pokret u svetu nastaje sredinom prošlog veka ključna ideja formulisana je još 1948. godine u Univerzalnoj dekleraciji o ljudskim pravima a zatim 1989 u Konvenciji o pravima deteta. Kasnije se ovaj okvir razrađuje u drugim dokumentima Ujedinjenih nacija i nizu drugih međunarodnih dokumenata, u kojima su formulisane strateske smernice i standardna pravila izjednačavanja položaja marginalizovanih i isključenih grupa, posebno u pogledu ostvarivanja prava na obrazovanje. ; Discrimination, which can frequently be seen in this region, is one of the most austere problems being faced by the members of both genders of marginalized groups. The intolerance of the society we live in additionally procrats the process of fighting against it. Systematic solutions from state institutions related to the concept of anti-discrimination have not existed for years. Great efforts from certain nongovernmental organizations as well as their focus on European integrations have contributed in the last couple of years to shy and discreet embedding of antidiscrimination concept into the goals and strategies of our country. The inclusive movement in the world originated in 1950s while the key idea was formulated as early as 1948 in the Universal Human Rights Declaration and then in 1989 in the Convention on Children's Rights. Later, this frame has been elaborated in other United Nations documents and in numerous other international documents ...
The paper points to the relations between multilateral environmental agreements (MEAs) with global characteristics and contemporary security problems. Starting from the existing architecture of MEAs, the importance of several key global security challenges (climate change, water resource management, biodiversity protection, waste management and hazardous chemicals) has been ephasised. Status of the members of the UN Security Council, Republic of Serbia (RS) and RS' neighboroughing countries (EU members) in MEAs is overviewed. The basis of the analysis is 15 MEAs open for universal membership, whose depository is the UN Secretary General. It is noted that there is no uniform membership of the states UN Security Council' members in the MEAs. Some of the UN Security Council's members are not contracting party in several MEAs. At the same time, EU member states (those who are permanent members of the UN Security Council, as well as RS neighboring EU countries) are members of majority of the MEAs. RS, in terms of the number of MEAs where is a contracting party, lags behind the neighboring states EU members.
Ovo empirijsko istraživanje zasnovano je na analizi literature koju je sproveo Stergiou (2017). Cilj istraživanja usmeren je na merenje kvaliteta obrazovnog rada, nastavnog materijala i aktivnosti univerzitetskih nastavnika u Grčkoj, na osnovu povratnih informacija dobijenih od njihovih diplomiranih studenata. U istraživanju je primenjen upitnik. Uzorak se sastojao od 388 diplomaca, studenata ASPETE programa iz Soluna, akademske 2017/2018. i 2018/2019. Godine. Ispitanici su, pored svojih deklarisanih demografskih karakteristika, na skali od pet tačaka davali odgovore za svaku od 27 stavki koje opisuju aspekte kvaliteta obrazovnog rada, nastavnog materijala i aktivnosti, kao i nastavnih metoda svojih univerzitetskih nastavnika (1 – nimalo; 2 – veoma malo; 3 – prilično; 4 – mnogo; 5 – veoma mnogo). Rezultati pokazuju da diplomci smatraju kako njihovi univerzitetski nastavnici dobro poznaju sadržaj kurseva, te da su dosledni tokom predavanja (praćenje rasporeda i zadovoljavajuća priprema). Studenti su dali prosečne ocene svojim nastavnicima u 20 od 27 kriterijuma kvaliteta univerzitetskog nastavnika. Nastavnici su ocenjeni ispod proseka za organizaciju aktivnosti čiji je cilj aktivno učešće studenata u radu u učionici, davanje uvoda i rekapitulacija nastave u učionici, povezivanje nastavnih metoda sa profesionalnim okruženjem (sa tržištem rada), povezivanje sadržaja izučavanih kurseva sa drugim kursevima i korišćenje radnih resursa (npr. radnih listova, pokaznog materijala) koji olakšavaju učenje. Faktorska analiza pokazala je da sva pitanja imaju visoko opterećenje na jednoj faktorskoj osi – univerzitetskoj pedagogiji (F1, Kronbah α = 0,947, 42% ukupne varijanse), dok su dve druge ose specijalizovane za konkretna polja: jedna za savetodavno-mentorsku ulogu univerzitetskog nastavnika (F2, Kronbah α = 0,879, 24% ukupne varijanse), a druga za nauku i stručnost (F3, Kronbah 0,741, 13% ukupne varijanse). Hijerarhijskom klaster analizom izdvojile su se četiri grupe diplomaca. Prva (C1) obuhvata 16,8% uzorka, druga (C2) 33%, treća (C3) 41,5% i četvrta (C4) 8,8% diplomaca. Klaster C1 sastoji se od pojedinaca koji vrednuju pedagošku kompetenciju i pedagoško obrazovanje svojih univerzitetskih nastavnika, kao i njihovu primarno naučnu orijentaciju i profesionalizam, dok u potpunosti negiraju njihovu mentorsko-savetodavnu ulogu. Grupu C2 čine diplomirani studenti koji u dovoljnoj meri uvažavaju mentorsko-savetodavnu ulogu svojih nastavnika, ali imaju negativno mišljenje o njihovim pedagoškim i didaktičkim aspektima. Diplomci koji pripadaju C3 grupi daju prosečnu ocenu kako pedagogiji nastave i pedagoškom obrazovanju svojih nastavnika, tako i njihovoj primarno naučnoj orijentaciji i profesionalizmu, dok misle da njihovi nastavnici nisu uspeli u svojoj mentorsko-savetodavnoj ulozi. Najzad, najmanji klaster C4 čine diplomci koji iako smatraju da pedagogija nastave i nastavne veštine njihovih nastavnika nisu adekvatne i ne veruju u njihove naučne veštine i profesionalizam, ipak prepoznaju njihov skroman doprinos kao savetnika i mentora koji su im pomogli da steknu predstavu o profesiji kojom bi želeli da se bave i da se tome prilagode. Rezultati istraživanja pokazuju da većina studenata daje nisku ocenu nastavnicima grčkih univerziteta u gotovo svim aspektima univerzitetske pedagogije, što ukazuje na odsustvo pedagoških i didaktičkih veština nastavnika. Ovaj rezultat je očekivan, zbog nepostojanja kvalifikovane obuke za nastavnike. To, zapravo, uopšte nije preduslov za započinjanje akademske karijere i ne postoji akademska ustanova koja bi im omogućila da steknu pedagoške i didaktičke kompetencije. Usaglašenost sa dobrom praksom drugih evropskih zemalja trebalo bi da bude strateški izbor obrazovne politike u cilju modernizacije grčkih univerziteta u ovoj oblasti i da se to čini sveobuhvatnije i efikasnije. ; This is a questionnaire based empirical research designed to measure the quality of educational work, teaching material and activities of Greek University teachers, based on their graduates' feedback. The sample consisted of 388 graduates, all students of the ASPETE programs of Thessaloniki, for the academic years 2017-2018 and 2018-2019. The subjects, in addition to their declared demographic characteristics, answered, on a five-point scale (1 – not at all, 2 − very little, 3 − quite, 4 − much, 5 − very much), the 27 items (criteria) describing the aspects of educational work quality, teaching material and activities and teaching methods of their academic teachers. Results showed that graduates perceive that their academic teachers had a good knowledge of the courses content and they were consistent during teaching courses (timetable observation and satisfactory preparation). Students gave moderate scores to their teachers in 20 out of the 27 quality criteria of an academic teacher. Teachers were rated below average in the organization of activities aiming at actively involving the students in the classroom, providing them with the introduction and recapitulation of their classroom teaching, linking their teaching methods to the professional environment (the labour market), linking the content of the studied courses with other courses and the use of labour resources (e.g. worksheets, demonstration materials) that facilitate learning. Factor analysis showed that all questions were highly loaded on one factorial axis, University Pedagogy (F1, Cronbach's α = 0.947, 42% of the total variance), while the two other axes were specialized in the fields, one in the Advisory- Mentor Role of the academic teacher (F2, Cronbach's α = 0.879, 24% of the total variance) and the other in Science and Professionalism (F3, Cronbach's 0.741, 13% of the total variance). Hierarchical Cluster Analysis highlighted four groups of graduates. The first (C1) includes 16.8% of the sample, the second (C2) 33%, the third (C3) 41.5% and the fourth (C4) 8.8% of the graduates. Cluster C1 consists of individuals who appreciated the value of pedagogical competence and teaching training of their university teachers as well as their scientific background orientation and professionalism while their mentoring-advisory role was completely deprecated. C2 consists of graduates who, while appreciating enough the mentor-advisory role of their teachers, have a negative view of their pedagogical and didactic training. C3 grades moderately both the teaching pedagogy and teaching training of their university teachers as well as their scientific background orientation and professionalism, while they think that their teachers have failed their mentor-advisory role. Finally, the smallest cluster C4, although it considers teaching pedagogy and teaching skills of their teachers inadequate, and does not believe in their science skills and professionalism, it recognizes a modest contribution as advisors and mentors who helped them get an idea of the profession they would like to follow and adapt to it. In conclusion, Greek university teachers are low-rated by the majority of students in almost all aspects of University Pedagogy, indicating the absence of their pedagogical and didactic training skills. This result was expected, due to absence of qualified teacher training. Indeed, it is not a prerequisite for entering the academic career and there is no academic institution offering them pedagogical and didactic competence. The compliance with good practices from other European countries should be a strategic educational policy choice in order to modernize Greek universities in this area and to do so more comprehensively and effectively. ; Zbornik rezimea / 24. Međunarodna naučna konferencija "Pedagoška istraživanja i školska praksa ; Book of abstracts / 24th International Scientific Conference "Educational Research and School Practice"
