2273 research outputs found

    Normal prices in the self-management economy and their impact on the institutionalization of the aim of doing business

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    Članak opisuje osnove regulisanja sistema raspodele u jugoslovenskoj privredi u periodu od 1968. do 1989. godine. Reč je o sistemu koji je poznat pod imenom dohodne ekonomije. U opisani institucionalni kontekst smešta se preduzeće i prati negovo ponašanje s obzirom na varijacije u njegovoj ciljnoj funkciji usled ograničenja nametnutih društvenim dogovorima o raspodeli. Ova ograničenja su generisala neefikasnost preduzeća. U institucionalizaciji ovakvih uslova privređivanja presudnu ulogu su imale ideje dohodne škole dok je koncepcija specifične cene proizvodnje samo delimično (ne isključujući preovlađujući uticaj dohodne cene) uticala na rešenja društvenih dogovora o raspodeli koji se donose od 1985. godine.The subject of the article is the foundation of regulating the system of distribution of Yugoslav economy in the 1968 - 1989 period. This is a system known as the 'income' economy. The analyzed institutional framework is used to describe the conduct of enterprise within it, viewed through variations of its purpose function, due to restrictions imposed by social understandings on distribution. These restrictions have created the inefficiency of enterprise. Crucial role in the institutionalization of such conditions of doing business was played by the ideas of the 'income' school, while the conception of the specific price of production only partially (without excluding the strong influence of the 'income' price) influenced the solutions contained in social understandings on distribution, which were put into practice since 1985

    The notion of sunna in pre-Islamic era

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    Pojam predislamske sune dugo je vremena bio u senci mnogo poznatije sune proroka Muhameda. Međutim, prvo Goldziher, a potom i Schacht, doprineli su da se u džahilijetskoj suni otkrije ne samo preteča, već umnogome i sadržaj jednog od najvažnijih izvora islamskog prava. U ovom tekstu ukazano je na razliku između običaja (adeta) i sune. Svest o obaveznosti primene određene sune dolazi od autoriteta njenog utemeljivača. Plemenski karakter arabljanskog društva pre Islama doveo je do toga da su korisni i prihvaćeni presedani svoje tvorce dovodili u legendu čime su oni postajali deo besmrtne tradicije plemena. Prenošenje ove tradicije sa generacije na generaciju bio je zadatak pesnika, a zasluge za njen razvoj pripadaju i sporazumno izabranim plemenskim arbitrima Uspostavljanjem nove, Muhamedove sune i ujedinjenjem plemena u jedinstvenu muslimansku zajednicu (ummu) predislamske sune polako će zaboraviti svoje poreklo i pretočiće se u običaj (adet).The notion of pre-Islamic sunna has for a long dine been in the shadow of the much more known sunna of the prophet Mohammed. However, Goldziecher and, later on, Schacht have contributed to discovery in the dzahiliet sunna of the contents which may be qualified as one of the most significant sources of the Islamic law. Treated in the text is the difference between the custom (adet) and the sunna. The sense of binding character of application of a specific sunna comes out of the authority of its founder. Tribal character of the Arabian society before Islam made possible useful and accepted precedents created by some personalities which introduced them into the legend, so that these people became the part of an everlasting tradition of the tribe. Keeping that tradition through generations was the task of poets, while credit for its development has to be granted to elected tribal arbitrators. By establishing the new - Mohammedan sunna and by uniting the tribes into a single Muslim community (ummu), the pre - Islamic sunnas gradually were forgotten as far as their origin is concerned. They, in fact, were transformed into customs (adet)

    Fiscal reform and taxing the income of citizens

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    U članku je autor dao opis pozitivnog sistema oporezivanja građana, ukazujući pri tom kako na prednosti, tako i na ograničenja trenutno dominantnih analitičkih poreza. Porez na ukupan prihod građana koji u postojećem celularnom modelu ima samo dopunsku, korektivnu ulogu, po mišljenju autora, trebalo bi, nakon reintegracije fiskalnog sistema da postane jedini poreski oblik kojim bi se, primenom adekvatnih progresivnih poreskih stopa, obezbedilo oporezivanje ukupne ekonomske snage pojedinaca. Izuzetna elastičnost sintetičkog poreza na dohodak fizičkih lica, kao i njegova vrlo naglašena socijalno-ekonomsko- politička funkcija, omogućili bi, između ostalog, uspešno vođenje stabilizacione ekonomske politike i, naročito, aktivne socijalne politike.The subject - matter of the article is the review of the existing system of taxation of citizens with special emphasis on positive and negative sides of dominant analytical taxes. The taxing of the total income of citizens in the existing cellular model has only an additional and corrective role and after the reintegration of the fiscal system it should become the only form of taxation. By applying adequate progressive taxes this should make possible total the entire economic power of the individual. Exceptional flexibility of the synthetic taxes on income of the individuals, as well as their rather conspicuous socio-economic-political function would make possible, among other things, a successful implementation of the stabilization economic policy and, more particularly, of an active social policy

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