Basic characteristics of cooperative audit, its role in preservation of cooperative nature and promotion of cooperatives are analyzed in the paper. The aim of this paper is to propose measures to improve cooperative audit in Serbia based on the review of good practice in European countries. The development stages of cooperative audit, from the creation of first cooperatives in Europe until today, have been examined using the historical method, with particular emphasis on the legislative framework that regulated this field. The comparative method was used to determine the differences between individual solutions, emphasizing their advantages and disadvantages, as well as the potential impact on the development of cooperatives. The research suggests that there are different solutions, from the absence of cooperative audit, to its inclusion in the cooperative life cycle, starting from its establishment. Although legislative framework in Serbia foresee cooperative audit, this process needs to be significantly improved.
Basic characteristics of cooperative audit, its role in preservation of cooperative nature and promotion of cooperatives are analyzed in the paper. The aim of this paper is to propose measures to improve cooperative audit in Serbia based on the review of good practice in European countries. The development stages of cooperative audit, from the creation of first cooperatives in Europe until today, have been examined using the historical method, with particular emphasis on the legislative framework that regulated this field. The comparative method was used to determine the differences between individual solutions, emphasizing their advantages and disadvantages, as well as the potential impact on the development of cooperatives. The research suggests that there are different solutions, from the absence of cooperative audit, to its inclusion in the cooperative life cycle, starting from its establishment. Although legislative framework in Serbia foresee cooperative audit, this process needs to be significantly improved.
Basic characteristics of cooperative audit, its role in preservation of cooperative nature and promotion of cooperatives are analyzed in the paper. The aim of this paper is to propose measures to improve cooperative audit in Serbia based on the review of good practice in European countries. The development stages of cooperative audit, from the creation of first cooperatives in Europe until today, have been examined using the historical method, with particular emphasis on the legislative framework that regulated this field. The comparative method was used to determine the differences between individual solutions, emphasizing their advantages and disadvantages, as well as the potential impact on the development of cooperatives. The research suggests that there are different solutions, from the absence of cooperative audit, to its inclusion in the cooperative life cycle, starting from its establishment. Although legislative framework in Serbia foresee cooperative audit, this process needs to be significantly improved
The paper is dealing with questions relevant for defining the strategy and adequate policies for sustainable development of mountain areas, discussed on the case study of the Kopaonik national park In that respect the prior activity is to insure and support the sustainable agriculture development, and to sustain the rural settlements, as essential prerequisites for nature, landscape and cultural heritage protection, conservation and presentation. For achieving the necessary demographic vitality of this mountain possible option is to obtain the existing and settle the new younger population, by ameliorating the living conditions and rising up the quality of life in rural settlements. Sustainable utilization of natural resources, the agricultural land in particular, can open new perspectives for local development, preservation and transformation of the settlement network pattern. Necessary prerequisite is to increase accessibility of different services and utilities in small and medium sized towns at mountain and surrounding areas. Sustainability of mountain area and rural settlements network has been depended over the eligibility of public investments for economic activities decentralization and for increasing the accessibility of this areas. . ; U radu se na primeru Nacionalnog parka Kopaonik, čija je primarna funkcija očuvanje i zaštita prirode i prirodnih vrednosti, razmatraju osnovna pitanja u vezi koncipiranja odgovarajuće strategije i pratećih politika održivog razvoja planinskih područja Srbije. U tim okvirima se primarni značaj daje obezbeđenju uslova za održivi razvoj poljoprivrede i opstanak seoskih naselja, kao osnovnim preduslovima za očuvanje specifičnih prirodnih, predeonih i kulturno-istorijskih vrednosti ove planine. Za održanje neophodne vitalnosti stanovništva opcija je zadržavanje i naseljavanje mlađeg stanovništva, uz poboljšanje uslova i povećanje kvaliteta življenja u seoskim naseljima. Održivom razvoju poljoprivrede na planinskom području može da pogoduje nasleđena mreža naselja, koju treba očuvati i transformisati i povećati dostupnost javnih službi i usluga opštinskih centara, manjih i srednjih gradova u okruženju. Opstanak planinskih područja zavisi od mogućnosti ulaganja iz javnih fondova u decentralizaciju ekonomskih aktivnosti i povećanje dostupnosti ovih područja. .
Brojne studije, sprovedene u različitim zemljama, ukazuju na probleme sa kojima se suočavaju osobe koje su napustile kazneno-popravni sistem – dobijanje lične dokumentacije, pronalaženje posla, stigmatizacija, itd. Cilj ovog rada predstavlja podizanje svesti o životu bivših osuđenih lica u Srbiji, kroz mapiranje izazova sa kojima se ona suočavaju nakon izdržane kazne. Rad predstavlja šest identifikovanih tema koje reflektuju najveće teškoće sa kojima se učenici istraživanja susreću, a tiču se: odnosa prema društvu i državi, odnosa prema radu i poslodavcima, odnosa prema socijalnom okruženju i odnosa prema sebi. U diskusiji su ponuđena tumačenja i predlozi za poboljšanje postpenalne podrške bivšim osuđenim licima, sa naglaskom na informisanju, destigmatizaciji i institucionalnoj podršci.
