The goal of this paper is to examine the existence of correlation between temperature and precipitation as independent variables and crop yield (wheat, corn) as dependent variable by applying Spearman's rank correlation coefficient. As the research field, region of Gruža is taken, more precisely county of Knić. Climate features of previously mentioned territory are obtained by monitoring the climate elements condition (temperature and precipitation) for the time period from 1991 to 2011 in weather stations Kragujevac, Kraljevo and Rudnik. Shifts in climate elements values are usually consequences of climate changes, which manifest in our country and shave significant impact to crop yield.
The objective of this paper is to point out the significance of the natural lignite resources in the region of Kosovo and Metohija and to consider their influence on the environment of the said part of the territory of the Republic of Serbia. The region of Kosovo and Metohija is extremely rich in lignite. It makes up 76% of the total coal reserves in Serbia and it is the third biggest region in Europe regarding the coal reserves. Lignite is burned in the existing thermal power plants in Kosovo and Metohija, and the construction of the additional blocks is being planned at the moment. Lignite reserves are so immense that on one hand they enable the energy independence, but on the other hand the overall negative impact of reliance on lignite must be taken into account, especially since the existing thermal power plants operate according to the outdated environmental standards, producing large emissions of air pollutants (harmful gases resulting from lignite combustion in thermal power plants) that have negative impact on health. In order to reduce the environmental pollution that such thermal power plants create, operating of the said power plants needs to be adjusted to the stricter standards in compliance with the legal requirements and the Industrial Emissions Directive of the European Union.
A new industrial revolution has begun. The development of digital technology as well as the implementation of advanced technologies, primarily in the manufacturing processes of the industry, all with the changes that are taking place at the global level of the economy imposed by the fourth industrial revolution (Industry 4.0). The fourth industrial revolution implies changes in artificial intelligence, automotive industry, robotics, nanotechnology, quantum computers, e-commerce, etc. Also, the fourth industrial revolution means changes in the sectors of economy that use or produce innovative or new technologies, and where information-communication technologies are tools in creating virtual-digital channels of trade in which the trade is performed without business partners ever seeing each other. It took 75 years for the phone to start being used by 50 million people around the world, for the television it was about 13 years, while the Internet took only 4 years. The aim of the paper is to show that the successful functioning of the concept of e-commerce in the era of daily changes on a global level requires understanding of Internet technology, as well as Web and mobile platforms that make up the electronic commerce infrastructure. From the spectrum of innovations brought by Internet, the authors have chosen to explore the Internet as a platform for relocating trade to the digital network, on the one hand, and as a foundation for the development of new models of trade, better known in theory and practice as virtual trade, e-commerce, on the other hand.
At the end of the reporting period, when preparing financial statements, it is necessary to pay attention to whether the financial statements include all expenses of the accounting period. Provisions are recognized as an expense in the period only when their recognition in the current period meets certain requirements prescribed by accounting standards. The use of provisions is usually recorded by forming a liability to the supplier, employee and other persons by directly reducing the provision, is the cost is recorded in the Income Statement. IAS 37 Reservation, Contingent Liabilities and Contingent Assets defines a provision as a liability with an uncertain maturity or an uncertain amount, and a liability is a present obligation of an entity based on past events, the settlement of which is expected to result in an outflow of resources embodying economic benefits. represent economic benefits from the business entity. We must emphasize that provisions are also defined by other standards - for example, IAS 19 - Employee Benefits, which defines provisions for benefits and other employee benefits. However, in this paper, the author deals with the tax and accounting treatment of certain provisions that appear in practice, such as: reservation for severance pay, reservation for costs in the warranty period, reservation for awards and other benefits, reservation for litigation costs, etc.
Great ideas usually start out as rather simple ideas. In social sciences, the ideas which impact the lives of the millions and which direct policies must be available to all, not only to the elite. Only in this way can they properly permeate institutions from the global to the local level and become an integral part of human lives. The model of sustainable development challenges the conventional model of development. Namely, the conventional approaches simplify development by observing it as global modernization modeled after the example of industrialized, developed countries. Sustainability does not simply require balancing, i.e. compromising between inherently conflicting forces. It is rather a positive imperative which connects social, economic, and ecological benefits. Sustainable development advocates for the ethical position that the stock of natural resources must be preserved for the future generations and that the value of all social benefits and costs, including the depletion of natural resources, must be included in accounting systems for the development performances to be properly measured. This paper covers a wide gap between the theoretical interpretation of sustainable development and the current situation in the world. The paper presents some critical views which perceive sustainable development as an illusion, but also gives arguments which claim that sustainable development has no alternative.
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