Suchergebnisse

Tax policy has a significant impact on the tourism sector, its development, employment, and the decision of tourists to visit a destination. The impact of tax policy on the price of tourism services also reflects on the tourism and travel sector's competitiveness level. The subject of this paper is tax policy in the area of tourism in Serbia and some neighboring and European Union countries (Croatia, Montenegro, Albania, Macedonia, Bulgaria, Slovenia, Hungary, Romania). The aim of the paper is the analysis of tax rates in the tourism sector in the countries under consideration, and the level of tourism sector's competitiveness in terms of the impact of tax policy on business and investment. Methodological basis in this paper relies on the World Economic Forum data (WEF) on Travel & Tourism Competitiveness Index (TTCI). Research has shown unfavorable position of Serbia, as well as most countries in the region, in terms of effects of tax policy on business and investment. ; Poreska politika ima značajan uticaj na poslovanje turističkog sektora, njegov razvoj, zaposlenost, ali i na odluku turista o poseti neke destinacije. Uticaj poreske politike na visinu cena usluga u turizmu odražava se i na nivo konkurentnosti sektora turizma i putovanja. Predmet istraživanja u ovom radu jeste poreska politika u oblasti turizma u Srbiji i zemljama u okruženju, od kojih su neke članice Evropske unije (Hrvatska, Crna Gora, Albanija, Makedonija, Bugarska, Slovenija. Mađarska, Rumunija). Cilj rada je analiza stope poreza u sektoru turizma u analiziranim zemljama i sagledavanje nivoa konkurentnosti turističkih privreda sa aspekta uticaja poreske politike na podsticanje poslovanja i podsticanje investicija. Metodološku osnovu u ovom radu čine podaci Svetskog ekonomskog foruma (World Economic Forum – WEF) o Indeksu konkurentnosti turizma i putovanja (Travel & Tourism Competitiveness Index – TTCI). Istraživanje je pokazalo da je pozicija Srbije, ali i većine zemalja u okruženju nepovoljna sa aspekta efekata poreske politike na ...

More efficient use of resources and economy based on the principles of sustainable development presents a development opportunity that will enable long-term socio-economic development. Therefore, the European Union is extremely active in the creation and implementation of environmental policies, with a view to its conservation, prevention from degradation, and quality improvement, because it gives natural resources necessary for the overall development. Numerous directives, regulations, and rules of the European Union in the field of environmental protection have changed over the years, in the direction of introducing complex measures for the protection of the environment and indicators for monitoring sustainable development achievements. The latest in a series of documents governing the issue of sustainable development is Agenda 2030, where the majority of sustainable development goals is directly linked to the environment and focus on the sustainability of natural resources. At the same time, a preliminary Sustainable Development Index Goal (SDG Index) has been developed, summarizing trends of a set of indicators monitoring the achievement of sustainable development goals of Agenda 2030. The subject of the paper is an analysis of strategic documents dedicated to sustainable development and environmental protection in the European Union, with the aim of showing their development path over time.

Linking the concept of sustainable development, as demanding per capita prosperity does not decline over a long period of time, and the concept of competitiveness, which reflects the level of productivity of national economies, is a new approach to development called sustainable competitiveness. The care for the scarcity of resources and the preservation of their base so that future generations will have the same level of well-being as today's generation have, requires the incorporation of environmental and social issues and problems into the concept of competitiveness. In this way, a new context of competitiveness analysis is introduced and is meeting the challenges of the concept of sustainable development.The methodology of the composite index of sustainable competitiveness was first developed by the World Economic Forum (WEF), followed by organizations such as SolAbility - Sustainable Intelligence. SolAbility methodology of Global Sustainable Competitiveness Index (GSCI) creation is the subject of research in this paper. The aim of research is the proposal of a new methodology for calculating GSCI based on different weights assigned to the pillars included in the Index. The paper concludes that the highest relative importance in the structure of the GSCI belongs to the Intellectual capital dimension. The originality of this work is reflected in the creation of a new ranking of countries in terms of sustainable competitiveness. An analysis of possible changes in the ranking list is a good basis for a new analysis of the sustainable competitiveness of countries, in which some of the professional and statistical rules comments on its calculation methodology are accepted.

Tourism is more dependent on the environment than any other economic activity. Modern tourism requires the use of vast areas of the environment, untouched or well-protected, because only in such areas can it hope to develop so as to be of economic and social benefit. Having in mind the great impact of tourism on the environment, its development needs to harmonise with the concept of sustainability. Ecotourism is one of the selective forms of tourism based on natural resources and their use over time, and it is characterised by tourist offers with unique values. Accordingly, the research subject of this paper is ecotourism, which aims to enable the tourism industry to operate while preserving the environment. The aim of this paper is to analyse the achieved level of environmental quality as the basis for the development of ecotourism, and as a component of the competitiveness of the Republic of Serbia's tourism.

The former role of tourism in terms of provision of accommodation and food has become outdated. Tourist offer increasingly includes additional activities, such as visits to various tangible and intangible cultural sites, and events that tourists perceive visually. In the contemporary tourism trends, cultural resources of Southeast European countries have become an important factor that maintains the competitiveness under conditions of the growing competition on a world scale. Cultural resources directly affect tourism, but there is also an inverse relationship reflected in the impact of tourism on cultural resources that are becoming an important factor for the choice of tourist destinations. The subject of this paper is to review the contribution of cultural resources to the development of tourist destinations with the help of the analysis of elements of Travel and Tourism Competitiveness Index - TTCI.

Abstract
The purpose of this study is investigating the homogeneity of the European Union countries (hereinafter: EU countries) according to the achieved level of environmental performance in agriculture and climate change in 2020. The data used for this study are from an internationally comparable database. For the purpose of validation of the laid hypothesis, methods of statistical analysis were employed. The study focuses on Climate change and Agriculture, two factors of the Ecosystem Vitality component, which will be considered in more detail, as well as the indicators included in the Environmental Performance Index (hereinafter: EPI) structure. The empirical findings revealed the existence of a medium and a positive quantitative agreement between the two environmental policy areas, agriculture and climate change. Also, the cluster analysis showed that most of the countries selected for the research apply agricultural production with controlled use of nitrogen, which further affects the reduced emissions of greenhouse gases and thus minimally contributes to climate change.

The purpose of this study is to determine the relationship between individual dimensions of institutional quality and inflows of foreign direct investment (hereinafter: FDI) on a sample of European countries in 2020. In order to investigate this relationship, the data used are from the relevant World Bank databases. Taking into account the heterogeneity of the analyzed countries regarding the development level of the dimensions of institutional quality, cluster analysis is applied to define homogeneous groups. After identifying the significance of differences in the development level of the institutional quality dimensions between clusters, the analysis focus is placed on the group of countries that belong to the first cluster. The Gray relational analysis is applied to identify those institutional quality dimensions which development should be improved. The main empirical finding of this study reveals that the relative importance of the individual institutional quality dimensions in determining FDI inflows varies in the observed countries. Also, the analysis shows that a low level of political stability has the greatest negative impact on FDI inflows in countries that belong to the first cluster. Therefore, this study gives policy recommendation regarding the activities that should be taken by the authorities in order to create an enabling institutional environment for FDI in these countries.

Monodisperse samples of magnetite nanoparticles in the size range of 5-13nm, were prepared by solvothermal synthesis and coprecipitation method. Obtained nanoparticles were characterized by different measurement techniques: X-ray diffraction analysis, transmission electron microscopy, selected area electron diffraction measurement, and Fourier transform infra-red spectroscopy. Measurements confirmed that the utilized synthesis methods are able to produce size and shape-controlled nanoparticles of a high-quality, that is of the technological importance. The results of the performed study represent the first stage in preparation of the Fe3O4 nanoparticles as an additive to concrete, which will be used for the construction of the special military facilities where it is necessary to provide a protection against γ-ray radiation.

Monodisperse samples of magnetite nanoparticles in the size range of 5-13nm, were prepared by solvothermal synthesis and coprecipitation method. Obtained nanoparticles were characterized by different measurement techniques: X-ray diffraction analysis, transmission electron microscopy, selected area electron diffraction measurement, and Fourier transform infra-red spectroscopy. Measurements confirmed that the utilized synthesis methods are able to produce size and shape-controlled nanoparticles of a high-quality, that is of the technological importance. The results of the performed study represent the first stage in preparation of the Fe3O4 nanoparticles as an additive to concrete, which will be used for the construction of the special military facilities where it is necessary to provide a protection against γ-ray radiation.