Ss. Cyril and Methodius University in Skopje: Journals / Универзитет "Св. Кирил и Методиј"-Скопје
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PHENOTYPIC DIVERSITY OF LOCAL PEPPER (Capsicum annuum L.) VARIETIES INTENDED FOR DEHYDRATION
Get PDFPeppers are one of the most divergent group of vegetables globally. In part of the Balkan region, but mostly in Macedonia there are distinct local varieties, intended for drying as a whole fruit on strings and are used in traditional dishes, processed foods and as condiments. A collection of 21 local pepper (Capsicum annuum L.) varieties intended for drying in traditional manner, was evaluated for 26 plant traits. The Principal Component Analysis yielded 5 principal components with eigenvalue > 1, explaining 81.48 % of the variability. The first two principal components were highly corelated with 8 plant traits (FL – fruit length, FWg – fruit weight (g), PL – pedicel length (cm), PT – pericarp thickness (mm), PW – plant width (cm), LL – leaf length (cm), DFL-days to flowering, DFR – days to fruiting). The cluster analysis, based on those traits was performed and resulted in grouping the accession into three clusters. The first included accessions with highest values for the analysed traits, while the third cluster included accessions with lowest values for days to fruiting and maturity. The initial characterization of the investigated pepper germplasm, based on qualitative and quantitative plant traits, revealed high variability among the accessions
THE CONCEPT OF TAX CULTURE IN CONTEMPORARY TIMES
No full textIn the last few years countries have been struggling to meet their objectives of protecting common goods and providing public services. The race – to the-bottom approach, accompanied with narrow tax bases, low tax rates and number of tax incentives, started to fail to achieve its main purpose i.e. to generate additional revenues in order to boost economic growth and development. Moreover, the COVID-19 pandemic, the global political tensions, the energy crisis, low levels of GDP per capita, low level of domestic savings and low levels of domestic investments, have put some additional pressure on central budgets. Due to these circumstances, governments are making more efforts to mobilize the much needed revenues from constant own resources that rely heavily on taxes.
Taxes are the most important mechanism for normal states` functioning, for reaching sustainable development and for realizing redistributive justice. It is strongly believed that governments could accomplish these goals by ensuring efficient tax regime and forming an educated and cultured taxpayer meaning a person who is ready to correctly and rationally fulfill their tax obligations, perceiving it as their civil duty.
Tax culture is a multilateral phenomenon that is determined by several of economic, social, historical and psychological factors. Although first time investigated by J. Schumpeter more than 70 years ago, theorists and tax practitioners agree that the concept of tax culture is very interesting and important topic, but rarely found in the literature. Since the very first beginnings, the concept of tax culture was dominantly perceived from a tax authorities` point of view. However, having in mind its contemporary definition, the taxpayers and the relation between taxpayers and tax authorities also account. Accordingly, tax culture is more than “culture of taxation”’ and “tax-paying culture” and studies the motives which impact on voluntary tax compliance, establishes tax mentality, tax morals and tax discipline, and examines the ethical issues of combat against tax evasion and tax avoidance.
Nowadays, the most challenging tax issues worldwide are the tax avoidance, tax evasion, aggressive tax planning, and harmful tax practices. The international community has realized that one alternative to give a proper and efficient response to these problems toward voluntary tax compliance is the tax culture where the citizens see paying taxes as giving their fair share to society. There is no doubt that there is not any country where people are happy to pay taxes, but they do because of their tax culture. In order to straighten the tax culture as set of values, beliefs and attitudes in respect to taxation, countries should take actions in two directions. First, to create more transparent and accountable tax system where the citizens would be inform on the way their money paid as taxes are spent and what they receive as public good in return. And second, to develop and implement innovative and modern educational programs (like seminars, publications, the use of new technology in collecting taxes, e-tax, mobile tax vans, etc.) as a mean to improve the awareness of the tax benefits between the current taxpayers and the children and youth as future taxpayers
СЛЕДЕЊЕ СИНТАКТИЧКА ПРОМЕНА ВО KLEINKORPUSSPRACHE: ДВЕ СТУДИИ НА СЛУЧАЈ ОД СТАРОАЛБАНСКИОТ
Get PDFThe paper presents a methodological discussion on the possibilites of a (micro)parametric approach to syntactic reconstruction of Old and pre-literary Albanian, illustrated by a formal analysis of the position of clitics and the verb and the (morpho)syntax of definiteness in the 16th and 17th-century Old Albanian texts. It is argued that, in contrast to Modern Albanian, Old Albanian lacked (that is, was in the process of gradually acquiring) overt V-movement with imperatives in the sentential domain and overt N-movement in the DP domain.Оваа статија претставува методолошка дискусија за можностите за (микро)параметарски пристап за синтактичка реконструкција на стариот и на прет-книжевниот албански јазик, илустрирана преку формална анализа на пози-цијата на клитиките и на глаголот, и (морфо)синтаксата на определеноста во староалбанските текстови во 16 и во 17 век. Во статијата се тврди дека, наспроти модерниот албански, староалбанскиот во тој период се наоѓа во процес на постепено здобивање со експлицитно изразено глаголско дви-жење со императиви во реченичниот домен и експлицитно именско дви-жење во доменот на определената именска група
PRIVATE AND FAMILY LIFE AND CONTESTED MORALITIES IN FRONT OF THE EUROPEAN COURT OF HUMAN RIGHTS
Get PDFIn fields of contested moralities, such as in the section between medically assisted reproduction and private and family life, the margin of appreciation of the European Court of Human Rights is still especially flexible, thus endangering (instead of protecting) individual human rights. The text will prove this to be the case via elaboration of two (among the others) cases: the case Paradiso and Campanelli v. Italy (2017) that involves a reproductive tourism and a lost national recognition of an adopted embryo born by surrogate woman in a foreign country and the case Orlandi and Others v. Italy (2018) that involves a lost national recognition to same-sex couples married abroad. The outcome in both cases is different. The author concludes that the European Court of Human Rights should interpret (as it does in recent cases) on grounds of rational and strict scrutiny in the European context, because its decisions set a European hierarchy of values, which cannot vary drastically from State to State. In this way, the Court should remain, for the Members of the Council of Europe, a guide, and not to allow overuse of the margin of appreciation in the field of conflicts between fundamental human rights
HOLOGRAPHIC WILL IN MACEDONIAN LAW ON INHERITANCE
Get PDFThe holographic will dating back from the antient roman law, till these days is one of the most used legal forms for expressing the last will of testators. The subject of analysis of this paper is defining the holographic will, the essential elements, and non-essential elements of holographic will in accordance with Macedonian law on inheritance. In the paper the authors make comparative analysis, and an analysis of some judicial cases from domestic and comparative law. The aim of the paper is to make a conclusion about the advantages and disadvantages of holographic will, how to minimize the disadvantages and togive some recommendation to the Macedonian legislator in way to improve the legislative framework of this widespread legal form for expressing the last will of testators
THE LIFE OF CONTEMPLATION AND THE LIFE OF ACTION: PLATINUS AND ΦΡΌΝΗΣΙΣ
Get PDFThe analysis of the characteristics of the concept φρόνησις (phronesis) in Plotinus’ philosophy inevitably opens a wider discussion about the status and autonomy of ethical theory in Plotinus’ philosophy and about the relationship between contemplative and active life. On the one hand, the paradigmatic interpretations holdthat there is an otherworldly, self-centred and elitist ethics in Plotinus’ philosophy, and on the other, in the recent interpretations, the so-called “ethics of descent”, as opposed to “ethics of ascent”, the autonomy of πρᾶξις is asserted. Without examining φρόνησις with a predefined position about the status of practical ethics in Plotinus, in this article the standpoint on this issue will be formed precisely through an analysis of φρόνησις, as a key axis around which the understanding of practical reasoning and action develops. In this analysis, the connection between φρόνησις and likeness to God, understood as the ultimate goal of life, will be investigated; as well as the relationship between θεωρία and πρᾶξις, considered through the relationship between φρόνησιςand σοφία, as well as through the conception of virtue as ἕξις. The goal is to show to what extent φρόνησις, and thus ethical practice, is dependent on contemplation, that is, whether φρόνησις has an autonomous status or performs an intermediary role between the intellect and the human soul
КОНЦЕПТОТ ЗА МИР ВО ТЕОРИЈАТА ЗА МЕЃУНАРОДНИ ОДНОСИ
Get PDFРазвојот на концептот за мир, тесно е поврзан со развојот на концептот за државата и оттука и со настојувањата да се елиминира војната како инструмент за разрешување на споровите помеѓу државите. Во тој контекст, војната и мирот традицонално се третираат како меѓусебно исклучувачки концепти, т.е. војната имплицира насилство, додека мирот, ненасилство. Значи, престанокот на војната го означува почетокот на мирот и обратно. Затоа и двата концепти, истовремено претставуваат неизбежни исходи на континуираната и динамична природа на социјалната интеракција во меѓународниот систем, навестувајќи идна војна на нациите и државите кои моментално се во мир и од друга страна, навестувајќи мир на нациите и државите кои моментално се во војна. Тргнувајќи од посоченото традиционално сфаќање на концептите за мир и за војна, како и од фактот дека етаблирањето на мировните истражувања започнува во 80-тите години на XX век, фокусот во трудот е конкретно ставен на анализа на концептот за мир низ призмата на теоријата за меѓународни односи. Имено, неспорно е дека до етаблирањето на мировните и безбедносните истражувања и студии, прашањата за мирот и безбедноста, генерално се разгледуваат и толкуваат во рамките на различните теориски правци за меѓународните односи. Оттука, трудот поконретно го истражува еволутивниот карактер на перцепциите и разбирањето на концептот за мир, посебно од аспект на: федерализмот, неореализмот, либерализамот и функционализмот. Целта е да се даде одговор на прашањето – Што претставува и како може да се достигне мирот, согласно со посочените теориски правци
THE CULTURAL CONCEPTIONS OF MASCULINITY AND FEMININITY: THE DIVERGENCE OF MASCULINE AND FEMININE CULTURE
Get PDFMasculinity and femininity can both be freely defined through the spectrum of certain characteristics, points of view, features, expectations, and explanations linked to the behavioural traits of masculine and feminine individuals. Those are socially constructed dimensions that explain the male and female status, alongside the position of the sexes within societies. The aim of this study is to re-examine the extent to which culture and cultural context impact the shaping of male and female individuals, as well as the ways through which those influences take place. The relationships between the culturally established set of categories, such as those for gender identification in individuals, are referred to as “human taxonomy”, or “cultural classification”. Hence, the norms, regulations, stances, behaviours, conduct, and, ultimately, the expectations of individuals in a sociocultural environment greatly depend on the relations between mannature-culture. In that context, this paper elaborates on different socio-anthropological theoretic concepts revolving around the creation of masculinity and femininity while emphasizing the historical and contemporary
GENDER EQUALITY AND ARTIFICIAL INTELLIGENCE
Get PDFIn recent years, artificial intelligence has made significant progress, leading to a wide variety of applications, such as speech recognition, product recommendations, language translation, and many other applications. Although gender equality and artificial intelligence can be considered separate fields, they are closely related and mutually influence each other. The purpose of this paper is to outline various aspects of relationship between gender equality and artificial intelligence, to identify interrelationship between them, and to present challenges and possible solutions to problems arising from their connection. This text will present the issue of gender equality in the development of artificial intelligence, but also the impact of artificial intelligence on gender equality; challenges and possible solutions, successful examples and case studies, legislation and policies supporting gender balance in artificial intelligence, the impact of gender equality on quality and innovation in artificial intelligence; the future of dynamics of development of relationship of gender equality and artificial intelligence