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INTRODUCING ENVIRONMENTAL, SOCIAL AND CORPORATE GOVERNANCE (ESG) IN A CORPORATE DISTRESS SCENARIO: THE EU OPPORTUNITIES AND RISKS
No full textIn the last few decades, there is a lot of legislative and soft law instruments and policies on environmental, social and governance (hereinafter: ESG) elements. Althoughth, mentioned intruments and polices do not directly apply to the distress scenario, according to the existing regulation, EU insolvency practitioners, directors, debtors, creditors, insolvency courts, competent authorities, and other stakeholder must in a wider context apply ESG standards regardless of whether they are at the pre-bankruptcy proceedings, bankruptcy with liquidation, or in restructuring with a bankruptcy plan. This paper first explains the relevant terms and their synonyms and moves on to define ESG issues and why they may be relevant in corporate distress scenarios. Next, it analyzes the existing international and European binding and soft-law regulatory framework related to ESG and insolvency law. The regulatory framework is the starting point for answering the question of whether ESG goals can be applied to corporate distress scenarios, and if so, how it can be accomplished in practice within the framework of the traditional objectives of pre-bankruptcy proceedings, bankruptcy with liquidation, and restructuring with a bankruptcy plan. Therefore, the central part of this paper assesses and critically analyzes the risks and opportunities that can arise from the introduction of ESG elements in corporate distress scenarios. The concluding section provides an overview of the status quo, with recommendations for future development. The authors conclude that the introduction of ESG elements in a distress scenartio is not always an option. However, if the introduction of ESG goals are carefully examined and implemented in the appropriate type of insolvency proceedings, it may bring many benefits to all insolvency stakeholders
Per violence in elementary school
No full textIn the article, we discuss peer violence as a current problem that we face in regular elementary schools. First, we will define the concept of violence and what types of violence we know. We will pay special attention to one type of violence; we will elaborate on peer violence. The topic of peer violence has been particularly relevant in recent years, as the study of peer violence is changing due to the increased sensitivity of people to this issue, and there is also an increasing interest in researching peer violence, which enables more appropriate detection and prevention of violence. Being informed when dealing with this kind of violence is essential if we want to provide students with a safe and pleasant school environment. That\u27s why we decided to check which types of peer violence are most common in regular primary schools. We were interested in who most often perpetrates violence, who are the most frequent victims, and when and where peer violence is most common. We will present the results of the structured interviews and the results of the survey we conducted among the students. The research is based on a sample of 449 pupils of the city\u27s primary school in Ljubljana. All sections from 1st to 9th grade were covered. Class teachers helped the first-grade students understand the survey, while the rest of the students completed the survey electronically. The conducted research led to the results that various forms of peer violence occur at all ages, most often among students of the same class, when the teacher is not present
IMPLEMENTATION OF TQM TOOLS FOR OPTIMAL RESULTS: TOOLS FOR BETTER PRODUCTS
No full textTotal quality management (TQM) represents a strategic approach with a goal for better quality of the products through the integration of its techniques and tools for continuous improvement of the processes, increased satisfaction and fulfillment of the customers’ expectations. By introducing the TQM, better quality of procucts and services is obtained, costs are redusts, and greater market penetration is enabled. This research is aimed at the appreciation and understanding of the need for introducing TQM tools such as Pareto Chart, Control Charts, Flow Charts, Fishbone diagram, Checksheet, Histogram and Scatter diagram. Also, it evaluates their effectiveness in achieving optimal results in production processes. Additionally, the paper points out organizations which have successfully implemented TQM and its tools demonstrating their ability to deliver defect-free products thereby gaining the loyalty of their customers as well as acquiring new ones. This paper highlighted the importance of TQM implementation through the introduction of best practices and innovative techniques
THE BENEFITS OF INCOTERMS IN INTERNATIONAL TRADE OF GOODS
No full textIncoterms play a vital role in international trade, providing standardized guidelines that define the responsibilities of buyers and sellers in the transportation of goods. This paper explores the benefits of Incoterms in facilitating global trade by providing clarity, reducing risks, and promoting efficiency in the movement of goods across borders. By establishing clear delivery terms, risk allocation, and cost responsibilities, Incoterms help minimize misunderstandings, prevent disputes, and streamline logistics. The paper also examines how Incoterms is evolving to accommodate changing international trade dynamics, such as technological advances and new trade regulations. In addition, it highlights how businesses can use Incoterms to improve supply chain transparency and foster stronger commercial relationships. Through a comprehensive analysis, the paper highlights the importance of Incoterms as an essential tool for ensuring the smooth and secure exchange of goods in the global marketplace
STATE-OF-THE-ART COMPARISON OF MOBILESECURECOMM WITH MODERN SECURE COMMUNICATION PLATFORMS FOR TACTICAL OPERATIONS
No full textModern military and critical missions depend on secure, fast, and flexible communication systems that can perform reliably across various operational environments. Legacy platforms such as SINCGARS, EPLRS, and CERT-based emergency systems have offered foundational services, but they fall short when it comes to adapting to new threats, supporting modern data-intensive operations, or integrating with advanced technologies like artificial intelligence and quantum encryption. This paper presents a state-of-the-art comparison between existing secure communication platforms and a newly proposed system called MobileSecureComm. Designed for tactical operations, MobileSecureComm combines modular architecture, quantum-ready encryption, and AI-driven routing to meet the growing demands of modern warfare and emergency response scenarios. The paper draws from extensive literature covering secure mobile platforms, military-grade messaging systems, mobile edge computing, and real-world deployment models. Using simulation-based analysis, the study compares MobileSecureComm to 25 secure communication platforms in terms of latency, throughput, security, interoperability, and resilience. The results show that MobileSecureComm consistently achieves lower latency, higher data throughput, and stronger security safeguards than traditional platforms. It also offers seamless integration with NATO-compliant systems and the flexibility to scale across multi-domain operations. This paper highlights the importance of designing secure communication platforms that are not only technically advanced but also adaptable to changing threats and diverse mission requirements. MobileSecureComm provides a forward-looking solution that can help bridge the gap between existing systems and the future of tactical communication
ПОЛИТИКИ ЗА КОНТИНУИРАНО ПРОФЕСИОНАЛНО УСОВРШУВАЊЕ ЗА СМЕТКОВОДИТЕЛИ И ОВЛАСТЕНИ СМЕТКОВОДИТЕЛИ
No full textСекој обврзникот за водење на сметководство сметководството го извршува во согласност со законската регулатива. Извршувањето на сметководствените работи може да го довери на трговец поединец - сметководител, трговец поединец - овластен сметководител или друштво за вршење на сметководствени работи врз основа на договор за вршење на сметководствени работи или да вработи сметководител или овластен сметководител. Бидејќи оваа професија бара постојано следење на измените во законските прописи, новите технологии и случувања во деловното окружување, од голема важност е обезбедување на високо квалитетно и професионално извршување на сметководствените работи и обезбедување високо ниво на професионализам.
Преку континуираното професионално усовршување и едукација, сметководителите и овластените сметководители, имаат можност да се стекнат со неопходните знаења но истовремено и да ја исполнат законската обврска во однос на задолжителна професионално усовршување. Затоа од голема важност е имплементирањето на политики преку кои ќе се поттикне и олесни процесот на континуирано професионално усовршување. Поради тоа, предметот на истражување во овој труд се фокусира кон дефинирање и објаснување на процесот на континуирано професионално усовршување, законската опфатеност и стандарди за професионалното усовршување на сметководителите и овластените сметководители. Во поголем број држави, овој вид усовршување и едукација опфаќа задолжително учество во различен вид образовни активности како што семинари, курсеви, обуки, работа на терен или практична настава за обновување на стекнатите лиценци како и континуирано следење на измените во законската регулатива, даночните прописи и стандарди. Заклучните согледувања добиени како резултат од спроведеното истражување, ќе бидат дадени во заклучкот на трудот
ANALYSIS OF THE POSITIONING OF TRADING COMPANIES IN SERBIA USING THE TODIM METHOD
No full textResearching the positioning of trading companies globally and in each country, which means in Serbia, is a very challenging issue. In doing so, various methods of multi-criteria decision-making are increasingly being used. This provides a realistic basis for improving the positioning of a specific trading company by applying relevant measures. This study investigates the positioning of trading companies in Serbia using the TODIM method. The results of this study show that the top five trading companies in Serbia include: Delhaize Serbia, Lidl Serbia, Mercator-S, Nelt CO and Phoenix Pharma DOO. In Serbia, Delhaize Serbia ranks first in overall performance. The worst-positioned trading company is DOO Vimeksim SRB Novi Sad. To improve the positioning of trading companies in Serbia, it is necessary to manage business income, profit, assets, capital, and human resources as efficiently as possible. In this direction, it is important to adapt as adequately as possible to dynamic business changes. The function of this is the digitization of the entire business
AI-DRIVEN COMMUNICATION: THE ROLE OF ARTIFICIAL INTELLIGENCE IN SHAPING CONSUMERISM AND SOCIAL CONTROL IN BRAVE NEW WORLD AND NINETEEN EIGHTY-FOUR
No full textThis paper examines the dystopian visions of Aldous Huxley in Brave New World and George Orwell in Nineteen Eighty-Four, focusing on the role of artificial intelligence (AI) within the communication systems of these novels. Both Huxley and Orwell, writing in the early to mid-20th century, predicted the influence of media technologies on shaping modern consumer culture. Huxley’s depiction of AI-driven advertisements and Orwell’s portrayal of AI-powered surveillance highlight the potential dangers of mass media in manipulating thought and behaviour. Through these technologies, both novels present a world where communication systems foster a seemingly utopian, consumer-driven reality. This paper argues that AI and media technologies are not passive tools but active forces that manipulate populations and sustain capitalist ideologies: (1) Technology as Social Control: Advancements in AI and media technologies are used as tools for social control, pacifying populations and limiting critical thought; (2) Media and AI Reinforcing Commodification: These technologies create a consumer-driven society that reinforces capitalist dominance by commodifying human attention and interactions; (3) Digital Inequality and Social Stratification: The rise of digital communication technologies deepens social inequalities, dividing society into the “connected” and “disconnected”.
Keywords: Artificial Intelligence (AI); Media technologies; Surveillance; AI-powered communication; Media influence
EVALUATION OF CHEMICAL COMPOSITION AND NUTRITIONAL VALUE OF CHICKEN MEAT
No full textChicken meat is increasingly recognized as a valuable source of high-quality protein and essential fatty acids, including linoleic acid and alpha-linolenic acid, which must be obtained from the diet because the human body cannot produce them. This study provides a critical evaluation of the nutritional value of various chicken cuts, including breast, back, drumstick, and thigh, focusing on their chemical composition, physicochemical properties, and fatty acid profiles. Representative samples were collected from retail markets in North Macedonia, handled under controlled hygienic conditions, and analyzed for protein, fat, moisture, ash content, pH, water-binding ability (WBA), color parameters, and fatty acid composition using standardized methods.
Results revealed that chicken breast contains the lowest fat content (2.40 g/100 g) and the highest protein levels (20.95%), along with a favorable ratio of polyunsaturated to saturated fatty acids. Increased amounts of saturated fatty acids are associated with higher LDL cholesterol. Thigh and back cuts exhibited higher fat content (up to 26.17 g/100 g) but maintained substantial levels of essential fatty acids. Variations in water-binding capacity, pH, and color among cuts were also observed, influencing sensory attributes, juiciness, and technological functionality.
These findings highlight the role of chicken meat as a lean, nutritionally beneficial source of essential fatty acids, supporting cardiovascular health and improved lipid balance. The observed differences among cuts emphasize the importance of selecting specific portions to optimize dietary intake of bioactive fatty acids. From a health perspective, consumption of chicken breast is recommended, while meat from higher-fat cuts should be consumed in moderation
