UGD Publishing System (Goce Delcev University - Stip / Университет „Гоце Делчев“, Щип)
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ACCOUNTING BOOKS AS EVIDENCE IN TAX AND CRIMINAL PROCEEDINGS OF THE REPUBLIC OF SERBIA
No full textThe authors’ focus is directed toward the analysis of one frequently used means of evidence, as well as a comparative analysis of this means of evidence in tax and criminal proceedings. After a brief overview of the taxpayers’ obligation to keep accounting books, special attention is devoted to the role of accounting books as evidence, first in tax proceedings and then in criminal proceedings.The importance of business books from the aspect of tax and criminal proceedings is reflected in the fact that in the event of a lack of evidence of the existence of the criminal offense of tax evasion, the court will issue an acquittal. Namely, there is a possibility that during the tax proceedings, omissions may occur that relate to an inadequately determined amount of tax liability or inadequate documentation used when determining the tax liability. In such cases, an expert examination of business books is a crucial evidentiary measure for convicting the perpetrator of the criminal offense of tax evasion. Irregularities in the keeping of business books during the tax proceedings may lead to an acquittal of the tax evader due to a lack of evidence.
For certain types of taxes, as well as for particular categories of taxpayers, accounting books play a key role in determining their tax liability. This raises the question of whether the role of this means of evidence in tax and criminal proceedings has been adequately regulated by the applicable procedural laws. In response to this question, the authors, on the basis of the results obtained from their research, will propose a de lege ferenda solution
LEGAL CHARACTERISTICS OF A MAXIMUM MORTGAGE WITH AN ANALYSIS OF THE LATEST CASE LAW
No full textThe article examines the legal nature and transferability of the maximum mortgage under the Slovenian Law of Property Code (Stvarnopravni zakonik or in abbreviation SPZ), focusing on Article 146(4) and its interpretation in case law and theory. It first recalls the accessory nature of liens, which normally follow the secured claim as to creation, scope, transfer and extinction. Against this background, it shows how the maximum mortgage was designed to secure fluctuating or future claims arising from an ongoing creditor–debtor relationship, up to a registered ceiling amount. The authors reconstruct the prevailing Slovenian view that, in the case of a maximum mortgage, the accessory link exists not between individual claims and the mortgage but between the business relationship and the maximum mortgage as a protective right in rem. They contrast this functional understanding with the literal wording of Article 146(4) SPZ, which excludes the transfer of the mortgage when a secured claim is assigned, and with the conservative approach of the Supreme Court. According to its case law, an assigned claim secured by a maximum mortgage is transferred without security, which reduces its market value and narrows the practical usefulness of this instrument. Using German and Austrian law as key comparators, the article argues that the Slovenian solution is unnecessarily rigid and departs from models that allow, under certain conditions, the transfer or transformation of a maximum mortgage into a fixed mortgage when claims are assigned or when the credit relationship is reduced to a single outstanding claim. The authors endorse the more recent doctrinal position and the approach taken by the Higher Court of Ljubljana, under which individual “sub-mortgages” arise within the maximum mortgage and accompany the assigned claim to the new creditor, creating a community of mortgagees governed by general rules of the Obligations Code. The general view that a maximum mortgage is more flexible than a fixed mortgage is, in the Slovenian context, undermined by the current statutory wording and restrictive case law, which call for a systemic and functional reinterpretation of Article 146 SPZ – or, failing that, for legislative reform
THE RUSSIAN - UKRAINIAN WAR AND THE STRENGTHENING OF IRREDENTIST NARRATIVE IN THE CENTRAL AND EASTERN EUROPEAN COUNTRIES AT THE BEGINNING OF THE XXI CENTURY
No full textThis article will analyze the reasons for the intensification of irredentist rhetoric in Central and Easter Europe, including those caused by the impact of the Russian-Ukrainian war. Through the prism of different approaches, the essence of irredentism is revealed, and its transformation is shown depending on changes in the system of international relations, from the idea of national unification to an instrument of expansion. At the present stage, irredentism is expansionist in nature, due to the implementation of the Russian Federation\u27s aggressive policy towards Ukraine. The authors analyze the ideological justification of the irredentist policy of the Russian Federation, which is carried out, among other things, under such irredentist slogans as “one nation”, “protection of compatriots”, “restoration of historical justice”. The indecision and inconsistency of international organizations in condemning the actions of the aggressor state, in particular, the occupation of Crimea in 2014, contribute to the intensification of irredentist rhetoric in Central and Eastern Europe. The article analyzes the statements of Romanian and Hungarian politicians, which show the presence of irredentist slogans regarding the territory of Ukraine. The irredentist component is contained in the programs of the right-wing radical political parties Greater Romania, Fidesz, and Jobbik (For a Better Hungary). Several explanations are given for the reasons for the actualization of irredentist rhetoric, which, despite international law norms regarding the inviolability of state borders, persists in political discourse. Among the reasons identified are the popularity of the idea of a “Great State” and the strengthening of populism against the backdrop of the identity crisis in Central and Eastern Europe, which is driven by fears of losing sovereignty and traditional values in the context of European integration processes. Finally, the authors emphasize the weak reaction of the world to the aggressive policy of the Russian Federation as a significant contributing factor
СМЕТКОВОДСТВЕНАТА ПРОФЕСИЈА ВО ДИНАМИЧНО ДЕЛОВНО ОПКРУЖУВАЊЕ: ПРЕДИЗВИЦИ И МОЖНОСТИ ЗА АДАПТАЦИЈА
No full textСовременото деловно опкружување се карактеризира со брзи промени, дигитална трансформација и растечка глобална конкуренција, што директно влијае врз улогата и функционирањето на сметководствената професија. Сметководителите денес не претставуваат само извршители на административни задачи, туку стратешки партнери во управувањето со организациите. Овој труд ги анализира клучните предизвици со кои се соочува сметководствената професија во динамичните пазарни услови – технолошките, етичките, регулаторните и организациските аспекти – и ги истражува можностите за нејзина адаптација кон современите барања. Преку осврт на трансформацијата на професијата, нагласена е потребата од континуирана едукација, професионален развој и интеграција на нови технологии како предуслов за нејзина релевантност и конкурентност. Целта на трудот е да укаже дека иднината на сметководствената професија зависи од нејзината способност да се прилагодува, да создава доверба и да обезбедува додадена вредност во процесот на деловно одлучување
DIFFICULTIES IN ACQUIRING THE MACEDONIAN LANGUAGE AT A2 LEVEL AMONG TURKISH STUDENTS AT UGD
No full textTurkish students studying at the “Goce Delcev” University in Stip, through the Institute of Languages, study the Macedonian language in three levels: A1, A2 and B1. After mastering the A1 level, Turkish students must also master the A2 level to be able to study in our country. Facilitating the study of this level is the knowledge of basic level and the acquisition of the basic lexical and grammatical norms related to the language. During this process, students become familiar with important tourist destinations in Macedonia, typical Macedonian specialties, a group of words and expressions related to physical activities. Additionally, they create dialogues for searching for and renting an apartment and draw parallels between the education systems in Macedonia and Turkey
COMPOUND NOUNS AND THEIR USE IN THE MEDIA
No full textAbstract: This research paper analyses the use of compound words, in particular, compound nouns, also known as compound nominals, in a news article from the official BBC website entitled “Luna Luna: Artist funfair revealed in New York City”. The analysis is based on a theoretical framework of compounds, focusing on their semantic structure, meaning, spelling and usage in the context of a BBC article, with the objective of gaining a better understanding of the types of compounds and their practical application. Limiting the scope of the data, the focus lies on compound nouns as different combinations of elements which lead to the formation of a compound word. The research conducted in this paper demonstrates the predominance of compound nouns in the English language, specifically, the high frequency of endocentric compound nouns and how the use of compound nouns contributes to an efficient, convenient and creative use of language.Keywords: compounding, compounds, compound noun, compound nominal, word formation, morpholog
PSEUDONYMS, INITIALS AND ANONYMS IN MACEDONIAN LITERATURE FROM THE FIRST HALF OF THE 20TH CENTURY
No full textThis study deciphers and analyses Macedonian literary pseudonyms from the first half of the 20th century. During this period, the development of Macedonian literature occurred under different conditions compared to the previous century, with some Macedonian authors also belonging to other literary traditions. Consequently, when discussing Macedonian pseudonyms in the first half of the 20th century, emphasis is placed on the interwar period. The artistic merit of Macedonian literary works from this time increased despite various political, ideological, and economic pressures which necessitated the use of pseudonyms. Several authors who employed pseudonyms are now considered foundational to contemporary Macedonian literature, including Kočo Racin, Angel Žarov, Venko Markovski, Gjorgji Abadžiev, and Kole Nedelkovski. By understanding pseudonyms, the Macedonian literature is enriched and increases in quantity and quality. Therefore, we emphasize the importance of such studies
THE OBJECTIVITY OF THE STUDENTS’ ACHIEVEMENTS ASSESSMENT
No full textStudents’ achievement assessment is a matter which attracts the attention of all included in the educational process and of the broader public as well. The improvement of the assessment objectivity is the ultimate and essential goal of each educational system and also of each teacher. Collecting valid information for students’ attainments and their correct interpretation are considered as key factors which influence the assessment validity and the teaching quality too. Undoubtedly, the teacher with his own personal features which affect the upgrading of the students’ achievements is in the center of this process. In this paper, the research question connects to the thought which arouse from the theoretical insight, in relation to the collection and the interpretation of students’ accomplishments, and the aim is to indicate the relative nature of the objectivity in students’ assessment. The sample contains of many theoretical sources which stress up the relevance of collecting and interpreting the information in the assessment process. The analysis rests upon the critical analysis. From the critical analysis of the theoretical insights regarding the significance of these two factors it comes up that, in fact, the objectivity is relative and that absolute objectivity cannot be achieved given that human beings with their own thoughts, beliefs, and attitudes are included in the assessment of the students’ achievements
ADVANCED TOOLPATH VERIFICATION IN CNC DRILLING: APPLYING NEWTON’S INTERPOLATION THROUGH MATLAB
No full textThis paper presents an advanced methodology for toolpath verification in CNC drilling, utilising Newton\u27s interpolation method along with Matlab. The primary objective is to develop a highly accurate model that precisely captures the dynamic behaviour of CNC drilling machines, allowing for meticulous control over the drill bit\u27s trajectory. Newton\u27s interpolation is crucial for accurately modelling the toolpath, which is essential for ensuring precision in drilling operations. Matlab is employed as the computational platform for implementing the interpolation method, enabling the generation of detailed visualisations of the CNC drilling process. This approach enhances drilling accuracy and efficiency, reduces tool wear, and effectively predicts the dynamic motion of the drill bit, offering significant benefits for both professionals and researchers in the field of precision machining
A FHIR -CENTRIC APPROACH FOR INTEROPERABLE REMOTE PATIENT MONITORING
No full textInteroperability of health information systems is one of the main challenges in modern clinical practice. Healthcare institutions often use different ICT solutions that do not communicate with each other, which leads to fragmented data, duplicate data, limited access to important patient information, and potential risks in making clinical decisions. The key problem lies in the absence of a universally adopted standard for the exchange of health information data. As a potential solution to this situation, the HL7 FHIR standard appears, developed to enable fast, easy, and secure exchange of health information, resulting in efficiency and consistency in patient care. This paper presents a practical implementation of the FHIR standard through the development of a specialized platform for blood pressure monitoring. The system architecture includes a mobile application intended for patients and a desktop-based application intended for doctors, which communicate via a RESTful API in accordance with the FHIR specification. The implementation demonstrates how the FHIR standard enables seamless interoperability, efficient exchange of structured data, and improved collaboration between patients and doctors, confirming its fundamental role in overcoming structural barriers in the context of modern e-health