Suchergebnisse

Economic relations present in the production and distribution process are considered the most important relations in a society for they determine social and political order in a country, the quality of life, level of development of the national security system, and country's economic and political influence on international relations. This is what makes them an important factor of the national security. National economic system is evidently dependant of all the other state resources and areas of social life. Its development and protection are vital national priorities and interests of every modern state that strives for economic stability, independence and security. Therefore, national economy protects from disfunction, stagnation and regression and all other threats aimed at disbalancing social relations in the production and distribution process. This is achieved by the means of national economic policy and penal legislation which are practiced by specialized state organs, being integral components of national security policy. At the same time, the protection of personal possession, business activities and companies' employees is in charge of the specialized state and other security subjects that comprise the so-called corporate security. The work touches upon the development of theory and practice in economic security area, as well as the relationship between economic, corporate and national security. Special attention is paid to the risks of and threats to corporate security, as well as their effect on national security. Finally, potential measures for enhancing economic and corporate security are listed. ; Ekonomski odnosi koji vladaju u procesu proizvodnje i raspodele spadaju u red najvažnijih društvenih odnosa, jer određuju društveno i političko uređenje zemlje, kvalitet života stanovništva, stepen razvoja nacionalnog sistema bezbednosti, te ekonomsku i političku moć zemlje u međunarodnim odnosima. To ih čini bitnom determinantom nacionalne bezbednosti. Nacionalni ekonomski sistem je očigledno u funkciji svih ostalih državnih resora i sfera društvenog života. Njegov razvoj i zaštita su vitalni nacionalni prioriteti i interesi svake moderne države koja teži ekonomskoj stabilnosti, samostalnosti i bezbednosti. Stoga se nacionalna privreda štiti od disfunkcije, stagnacije i regresije, kao i od svih ugrožavanja koja su uperena protiv društvenih odnosa u procesu proizvodnje i raspodele. To se postiže nacionalnom ekonomskom politikom i kaznenim zakonodavstvom koje, kao integralne komponente nacionalne bezbednosne politike, sprovode specijalizovani državni organi. Istovremeno, zaštita imovine, poslovanja i zaposlenih u sektoru privrede u nadležnosti je specijalizovanih državnih i nedržavnih subjekata bezbednosti koji čine sektor tzv. korporativne bezbednosti. U radu je učinjen osvrt na razvoj teorijske misli i prakse ekonomske bezbednosti, kao i na odnos ekonomske, korporativne i nacionalne bezbednosti. Posebna pažnja posvećena je rizicima i pretnjama ekonomskoj i korporativnoj bezbednosti, te njihovim efektima po nacionalnu bezbednost. Najzad, prikazan je predlog mera za unapređenje ekonomske i korporativne bezbednosti.

Economic relations present in the production and distribution process are considered the most important relations in a society for they determine social and political order in a country, the quality of life, level of development of the national security system, and country's economic and political influence on international relations. This is what makes them an important factor of the national security. National economic system is evidently dependant of all the other state resources and areas of social life. Its development and protection are vital national priorities and interests of every modern state that strives for economic stability, independence and security. Therefore, national economy protects from disfunction, stagnation and regression and all other threats aimed at disbalancing social relations in the production and distribution process. This is achieved by the means of national economic policy and penal legislation which are practiced by specialized state organs, being integral components of national security policy. At the same time, the protection of personal possession, business activities and companies' employees is in charge of the specialized state and other security subjects that comprise the so-called corporate security. The work touches upon the development of theory and practice in economic security area, as well as the relationship between economic, corporate and national security. Special attention is paid to the risks of and threats to corporate security, as well as their effect on national security. Finally, potential measures for enhancing economic and corporate security are listed. .

The main institution of law enforcement officers' education in the Republic of Serbia is the Academy of Criminalistic and Police Studies. The Academy of Criminalistic and Police Studies is a higher education institution established by the Decision of the Government of the Republic of Serbia and based on the Law on Higher Education. The Academy has created the study curricula for the requirements of the higher police education. A considerable part of the curricula of the Academy of Criminalistic and Police Studies from Belgrade is dedicated to the so-called special forms of teaching. This is a part of the curricula which, complete with certain vocational and narrowly-specialized courses at the Academy, is oriented at the adoption of skills that represent the necessary contents of the working profile of a law-enforcement officer. These skills actually represent the most applicable part of the knowledge of the future police officers who receive their education at the Academy of Criminalistic and Police Studies. Special forms of teaching represent unique contents within the Academy curricula, since they are one-of-a-kind expression of its essence, but they are also a specific feature of the academies as a type of higher education institutions in Serbia. In other words, while the Faculties represent the institutions of higher education which include primarily scientific aspects of theoretical cognitive disciplines, the curricula at the Academies include a considerable part of skills. Such applicable knowledge of crime-investigators educated at the Academy of Criminalistic and Police Studies represents a part of the educational profile which is mostly harmonized with the working profile of a police officer within the Ministry of the Interior of the Republic of Serbia. Skills are adopted at the Academy through lectures, exercises and special forms of teaching. Special forms of teaching make the part of the curricula at both the academic and specialist studies at the Academy. The most important special forms of teaching are carried out in cooperation with the Directorate for education, training, professional development and science which is a part of the Ministry of the Interior of the Republic of Serbia. As far as the students' practical training is concerned, the Academy has established a particularly important cooperation with the Basic Police Training Center and the Center for Specialized Training and Professional Development of the police, as basic organizational units of the mentioned Directorate. ; Nosilac visokog obrazovanja policijskih službenika u Republici Srbiji je Kriminalističko-policijska akademija, visokoškolska nastavno-naučna obrazovna ustanova osnovana Odlukom Vlade Srbije, a na osnovu Zakona o visokom obrazovanju. Kriminalističko-policijska akademija realizuje studijske programe za potrebe visokog policijskog obrazovanja. Znatan deo studijskog programa Kriminalističko-policijske akademije odnosi se na takozvane posebne oblike nastave čiji su modaliteti prezentovani u ovom radu. Radi se o delu studijskog programa koji je, uz pojedine stručne i uskostručne predmete na Akademiji, usmeren na usvajanje veština koje predstavljaju neophodan sadržaj radnog profila policijskih službenika. Te veštine zapravo predstavljaju najprimenjiviji deo znanja budućih policijskih službenika koji se školuju na Kriminalističko-policijskoj akademiji. Posebni oblici nastave predstavljaju osoben sadržaj studijskih programa osnovnih studija (studija prvog stepena) Kriminalističko-policijske akademije, jer predstavljaju svojevrstan izraz njene suštine, ali i posebnost akademija, kao vrste visokoškolskih obrazovnih ustanova u Srbiji. Naime, dok fakulteti predstavljaju visokoškolske obrazovne ustanove koje za sadržaj obrazovanja imaju pretežno naučne aspekte teorijsko-saznajnih disciplina, studijski programi akademija za znatan sadržaj imaju veštine. Usvajanje veština na Akademiji realizuje se kroz predavanja, vežbe i posebne oblike nastave. Navedeni oblici nastave zastupljeni su na strukovnim i akademskim studijama Akademije. Najznačajniji među njima realizuju se u saradnji sa Upravom za stručno obrazovanje, osposobljavanje, usavršavanje i nauku koja je u sastavu Ministarstva unutrašnjih poslova Republike Srbije. Povodom obuke studenata, Akademija ostvaruje posebno značajnu saradnju sa Centrom za osnovnu policijsku obuku i Centrom za specijalističku obuku i usavršavanje policije, kao osnovnim organizacionim jedinicama navedene Uprave za stručno obrazovanje, osposobljavanje, usavršavanje i nauku.

The influence of tax evasion and its manifestations can reach proportions which endanger certain elements of both economic and political systems of the country. Some consequences of tax evasion are: endangering democratic institutions, hampering reforms, destroying international reputation, growth of criminal activities, budget deficit and spreading citizen distrust in institutions. A reform of the tax system and adoption of new laws in this field have created a base for better efficiency of the tax system. The advancement of the tax system prevents some forms of abuse in this field, but perpetrators find new models of abuse in the tax system. What is important in this field is the appearance of organized forms of tax evasion which point to great possibilities to produce criminal profit in the field of tax evasion. ; Evazija poreza, svojim delovanjem i načinom ispoljavanja, može dostići razmere koje ugrožavaju određene elemente društveno-ekonomskog i političkog sistema jedne zemlje. Posledice evazije poreza po društveno-političko i ekonomsko uređenje zemlje su mnogostruke: ugrožavanje demokratskih institucija, blokiranje reformi, rušenje međunarodnog ugleda zemlje, razaranje moralnih i etičkih vrednosti društva, socijalno raslojavanje, rast kriminala u oblasti poreza, budžetski deficit, širenje nepoverenja građana prema vlasti, njenim organima i slično. Normativnim naporima u ovoj oblasti i reformom poreskog sistema postavljene su osnove za njegovu veću efikasnost. Rad na unapređenju poreskog sistema onemogućio je neke od načina zloupotreba u ovoj oblasti, ali učinioci krivičnih dela povezanih sa evazijom poreza pronašli su nove modele zloupotreba i koriste ih u svojoj kriminalnoj delatnosti. Takođe, pojavili su se i organizovani oblici kriminala koji ukazuju na velike mogućnosti sticanja nelegalnog profita u ovoj oblasti.

The aim of this paper is to investigate the determinants relevant to the identity of family enterprises from the perspective of their owners, in order to determine the differences in perspective according to gender, and to point out their social role. To this end, small and medium-sized family-owned enterprises operating in Serbia were observed. The focus was on determining their identity and the wider (social) role they play. It has been established that there are significant differences in certain attitudes of the owners of small and medium-sized enterprises stemming from a difference in their genders, which affects their identities and the positioning of the role they play in society.

Emphasizing neoliberalism as a triumph of free market and unregulated capitalism, critics point out that the global financial crisis has undermined the legitimacy of neoliberalism. It is, therefore, very important to investigate whether there is a clear correlation between the normative recommendations of neoliberal theory and political and economic changes in the market economies in recent decades. Elementary insight into economic developments during the previous decades shows that there is a correspondence between the neoliberal ideas and the trajectory of many market economies, but also clear discrepancies between neoliberal theory and political and economic practices. Neoliberalism exists in articulation with the actors and institutions. Context is important because it implies variation, path dependency, and discrepancy in terms of processes and results. The main conclusion of this paper is that only if we perceive neoliberalism as socially embedded can we speak of neoliberalism as a political-economic doctrine, economic and political practice, and a process of economic transformation and establish a connection between them. ; Ističući neoliberalizam kao trijumf slobodnog tržišta, odnosno neregulisanog kapitalizma, kritičari ističu da je globalna finansijska kriza potkopala legitimitet neoliberalizma. Zato je veoma važno istražiti da li postoji jasna korelacija između normativnih preporuka neoliberalne teorije i političkih i ekonomskih promena u tržišnim privredama u proteklih nekoliko decenija. Elementarni uvid u ekonomska kretanja tokom poslednjih decenija pokazuje da postoji određeno podudaranje između neoliberalnih ideja i trajektorije mnogih tržišnih privreda u ovom periodu, ali i jasne diskrepance između neoliberalne teorije i političke i ekonomske prakse. Neoliberalizam egzistira u artikulaciji sa akterima i institucijama. Kontekst je važan zato što implicira različitost, zavisnost puta i nepodudarnost u pogledu procesa i rezultata. Osnovni zaključak rada je da jedino, ukoliko neoliberalizam posmatramo kao društveno ukorenjen, možemo da govorimo o neoliberalizmu kao političko-ekonomskoj doktrini, ekonomsko-političkoj praksi i procesu ekonomske transformacije i da ustanovimo vezu između njih.

There are various forms of attacks against the fiscal interests of the state, which, according to the current legislation, are gaining the character of criminal offences. In some states, there is a tendency of increase in number of fiscal criminal offences, which is the result of multiplication of illegal activities aiming at avoidance of payment of fiscal revenues. Changes in the development of state finances lead also to changes in the field of incriminations - over time some of them disappear and the others emerge. This phenomenon disturbs the allocation of revenues in relation to the goals set by the society. This creates difficulties in accurate defining of economic sizes necessary for determining the economic policy, that is, for implementing the adequate economic measures and instruments. It reduces, in some cases even drastically, the state revenues. Besides, given that this phenomenon pervades the entire economy, it prevents bearers of the economic policy from getting the accurate picture of what is happening in the national economy. Fiscal crime is a phenomenon that has various consequences, both on the fiscal plan (because planned resources do not arrive in the budget) and the socio-political plan (because it violates the principle of horizontal equity), and behaviors that are directed towards the avoidance of tax payment often violate some social values, which must cause an appropriate reaction - either on moral or legal grounds. ; Postoje raznovrsni oblici napada na fiskalne interese države koji, prema pozitivnom zakonodavstvu, dobijaju karakter krivičnih dela. U nekim državama prisutna je tendencija povećanja broja fiskalnih krivičnih dela, što je odraz sve većeg umnožavanja nezakonitih radnji s ciljem da se izbegne plaćanje fiskalnih prihoda. Promene u razvoju državnih finansija dovode i do promena u oblasti inkriminacija, tako što vremenom neke od njih odumiru, a druge nastaju. Ova pojava remeti raspodelu dohodka u odnosu na ciljeve koje društvo želi da ostvari. To stvara teškoće u vezi sa tačnim definisanjem veličina nužnih za određivanje ekonomske politike, odnosno za sprovođenje odgovarajućih privrednih mera i instrumenata. Ona smanjuje, u nekim slučajevima čak drastično, prihode državnog fiskusa. Osim toga, pošto ova pojava prožima celokupnu ekonomiju, ona sprečava nosioce ekonomske politike da imaju tačnu sliku o tome šta se događa u nacionalnoj privredi. Fiskalni kriminalitet predstavlja fenomen koji ima raznovrsne posledice, kako na fiskalnom planu (jer u budžet ne pristižu planirana sredstva), tako i na socijalno-političkom (jer ugrožava princip horizontalne pravičnosti), a ponašanja koja su usmerena na to da se porez ne plati često narušavaju neke društvene vrednosti, što mora da povuče odgovarajuću reakciju - bilo na moralnom, bilo na pravnom terenu.