Articles. Рубрика в журнале - Pravo - teorija i praksa
Статья научная
Digitization has led to the emergence of increasingly sophisticated forms of financial fraud, necessitating more advanced and integrated approaches for their rapid detection and prevention. This challenge prompted the authors to examine relevant literature and analyze current policies and measures for detecting financial fraud within the digital environments of organizations, with the aim of enhancing proactive prevention strategies. To this end, an online empirical survey was conducted with 118 executives and managers from Serbia during the first half of 2024, supported by the Association of Employers of Serbia and the Association of Managers. The research focused on the impact of new technologies, particularly AI, on the regulations and organizational policies related to financial fraud detection. Qualitative research, which utilized 12 predefined statements within each impact group using a five-point Likert scale, provided insights into the actual experiences and perspectives of participants concerning financial fraud as a distinct business, social, and economic issue. Multiple correlation approaches were employed to analyze the data. The outcomes suggest that all analyzed factors contribute to addressing financial fraud, with new technologies – especially those based on artificial intelligence – and corporate policies and strategies playing significant roles. Conversely, regulations have a lesser impact, attributed to their correctness, implementation, and enforcement. These findings enhance the understanding of the significance of taking a comprehensive approach to combating fraud, corruption, and financial crime, and highlight the roles of continuous technological advancements, employee digital education, and enhanced communication with the public and investors in building trust and maintaining a company’s reputation.
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Internal audit as one of the key factors of employee accountability in public administration
Статья научная
Internal audit is one of the key mechanisms of good governance, which contributes to increased accountability, with auditors serving as specific guardians of the lawful and proper functioning of an organization. The goal of establishing internal audit is to improve the efficiency and effectiveness of the organization’s operations. This paper presents the research findings on the most common irregularities in the work of internal auditors within the public sector. The paper aims to identify the most frequent types of irregularities in the work of internal auditors and highlight the importance of establishing internal audit in public administration as one of the key factors of accountability and proper organizational functioning.
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Статья научная
This article explores the discretionary application of temporary and subsidiary protection mechanisms in the European Union and the Republic of Serbia, set against the backdrop of intensifying global migratory flows. The analysis uncovers a pronounced selectivity in the approach to international protection, which is primarily shaped by political and security considerations. This is most evident in the divergent treatment: the automatic and selective granting of temporary protection is sharply contrasted with the individualized assessment required under regular asylum procedures, despite both situations involving mass influxes of refugees. Through a comparative examination of the EU and Serbian legal frameworks, the paper evaluates the key legal challenges and the scope of political discretion in safeguarding refugee rights. This inherent inconsistency calls into question the coherence of international refugee and human rights law, underscoring the urgent need for harmonized regional responses. By identifying legal inconsistencies, the ultimate goal of this paper is to formulate possible recommendations for future improvements and greater legal consistency in protection mechanisms.
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Items of affective value in enforcement procedure
Статья научная
Recognizing the particular significance certain possessions hold for their owners, this paper examines their status within the enforcement procedure in Serbia, especially in light of the core principle of safeguarding the debtor’s personal dignity. Over the past several decades, marked by dynamic socio-political shifts in the region, the treatment of items with affective value has evolved. Through a historical analysis of the list of exempted items and a comparative overview of normative solutions across the former Yugoslav republics, the authors identify several commendable legislative adjustments. Nonetheless, the overarching assessment suggests a degree of legislative backsliding: rather than fostering progressive, compassionate changes in the treatment of debtors, recent amendments have shown declining concern for not only economic and social factors but also the debtor’s professional, ethical, and emotional standing. As such, the current legal framework—focusing narrowly on the existential minimum—fails to adequately safeguard the dignity of debtors and their families, thus impeding the development of more humane enforcement practices in Serbia.
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Krivično-pravna zaštita polnog integriteta djece i maloljetnika u Republici Srpskoj
Статья научная
Zakonodavna regulativa polnih delikata u savremenim krivičnim zakonodavstvima je, posljednjih nekoliko decenija, doživjela velike promjene. Moderna koncepcija zakonske regulative polazi od stava da je čovjekova seksualnost dio njegove intime u koju država ne treba da zadire normama krivičnog prava, pa čak i onda kada se radi o polno inverzivnom ponašanju, osim ako ga ne prati nasilje ili različiti oblici zloupotrebe.1 Navedeno stanovište koje se čini potpuno legitimnim kada su u pitanju odrasla lica, zadobija sasvim druge dimenzije ako je riječ o mladim licima, pogotovo ako su u pitanju djeca. U tom smislu je u savremenom krivičnom pravu evidentna sasvim suprotna tendencija, koja podrazumijeva širenje i jačanje krivično-pravne zaštite polnog integriteta djece i mladih lica. Seksualno zlostavljanje djece kao da je u posljednjih nekoliko godina ušlo u fazu nekontrolisane ekspanzije. Riječ je o alarmantnom problemu u kojem su glavni stradalnici upravo djeca. Brojni su međunarodni globalni i regionalni dokumenti kojima se, između ostalog, štiti i elementarno pravo djeteta od izloženosti pojedinim oblicima nasilja (pa tako i seksualnog iskorištavanja). Krivičnopravna regulativa, u Republici Srpskoj, sadrži inkriminacije kojima se, u prvom redu, želi obezbijediti pojačana zaštita polnog integriteta djece i mladih lica, a to su: polno nasilje nad djetetom, zadovoljenje polnih strasti pred drugim, trgovina ljudima radi vršenja prostitucije, iskorišćavanje djece i maloljetnih lica za pornografiju i proizvodnja i prikazivanje dječije pornografije.
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Krstinić Dalibor, Stefanović Nenad
Статья научная
Discrimination in the field of employment and recruitment constitutes a violation of personality rights guaranteed by civil law. In the Republic of Serbia, direct and indirect discrimination in employment relationships and during the recruitment process is prohibited, and injured parties have access to judicial protection under special anti-discrimination regulations as well as under the general rules of civil law. This paper analyzes the normative framework for the prohibition of discrimination in the field of labour, as well as civil-law protection mechanisms, with particular emphasis on the right of the injured party to claim compensation for non-pecuniary damage resulting from the violation of their rights. In light of Article 21, paragraph 4 of the Constitution of the Republic of Serbia: “Special measures introduced by the Republic of Serbia for the purpose of achieving full equality shall not be considered discrimination…” – socalled affirmative measures – the paper also presents the forms of judicial protection (actions for prohibition, removal of consequences, determination of discrimination, compensation for damages, etc.) and the conditions under which the injured party may seek equitable satisfaction. The paper relies on relevant judicial practice in Serbia, including decisions of the Supreme Court of Cassation, which confirm that discriminatory conduct constitutes a violation of honour, reputation, dignity, and other personal rights that enjoy judicial protection, both through claims for cessation of the violation and claims for damages. Despite progress in normative and institutional protection, practical challenges remain – from proving discrimination under special rules on the burden of proof, to inconsistencies in judicial practice regarding the awarding of non-pecuniary damages. Therefore, it is important to continuously improve the application of the law and awareness of the right to equal treatment in employment relationships, in order to ensure that civil-law protection against discrimination is effective and comprehensive.
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Law on accounting in the Republic of Serbia and application of IAS/IFRS
Статья научная
In accordance with its legal accounting framework, the Republic of Serbia has adopted IAS/IFRS as the sole financial reporting framework for all entities, while taking into account certain formal specificities of medium-sized and small enterprises. The International Accounting Standards Board (IASB) played a key role in this approach. These initial observations aim to highlight the quality of financial statements as a result of the application of the current accounting legislation in the Republic of Serbia. The issue of comparability and harmonization of financial statements is particularly relevant to medium-sized and small enterprises, as well as to companies whose securities are listed on the stock exchange. Research findings suggest that the application of the existing legal framework— specifically the mandatory and exclusive use of IFRS—has become a limiting factor in the quality of financial statements and, consequently, their representational value. The thematic scope of this paper involves the application of a methodology based on the collection of secondary data from relevant domestic and international sources. Through processing and analysis, this information enables an assessment of the current state of financial reporting quality. From the perspective of financial information users—primarily investors and creditors—the second part of the paper presents research findings and proposes measures to improve accounting regulations with the aim of enhancing the quality of financial statements.
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Legalizacija marihuane - naučne, pravne i etičke dileme
Статья научная
Uprkos činjenici da ima svoju primenu kako u industriji tako i u medicini, upravo zbog svog psihoaktivnog svojstva kanabis je u većini svetskih zemalja na listi zabranjenih supstanci, te je shodno tome njegovo uzgajanje i korišćenje zakonski kažnjivo. Prema podacima navedenim u Svetskom izvještaju o drogama za 2016. godinu, izrađenom od strane Kancelarije UN za drogu i kriminal, kanabis predstavlja vodeću ilegalnu supstancu na svetu što se tiče gajenja, proizvodnje, preprodaje i broja korisnika. Imajući u vidu različite stavove po pitanju upotrebe, dejstva, i uopšte legaliteta i legitimiteta korišćenja kanabisa, kao i to da su reakcije na marihuanu individualne, u radu su analizirane naučne, pravne i etičke dileme u ovoj oblasti. Ne dajući primat ni stavu za, ni stavu protiv legalizacije marihuane, nedvosmisleno treba podržati stav da zabrana nečeg (u ovom slučaju marihuane), što je ilegalno već dugo vremena široko u upotrebi, povlači za sobom niz loših efekata, koji bi se verovatno uspešno preventirali kontrolisanom legalizovanom upotrebom, odnosno konzumacijom.
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Статья научная
While not a novel phenomenon, online platforms have gained significant economic and societal importance over the past decade, and the public discourse around their responsibilities and liabilities has reached an exceptional level. Online platforms significantly contribute to facilitating the exchange and access to information, enabling the widespread distribution of all types of content, regardless of their legality. The regulation of content on online platforms undoubtedly impacts the protection of human rights, particularly freedom of expression, which has led the European Court of Human Rights (ECtHR) to establish important criteria through its jurisprudence. To understand the implications of the ECtHR’s case law, it is important to briefly present the concept of platform liability within the European legal framework, which is outlined in the opening section of the paper. In the subsequent part, the authors analyze the relevant ECtHR jurisprudence. The aim of the paper is to clarify the main standards of the ECtHR’s approach to the human rights implications of online platforms’ liability for content moderation, while also potentially highlighting their limitations.
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Статья научная
This paper analyzes the seller’s liability for legal defects in contracts of sale, with particular emphasis on the limits of contractual exclusion of such liability. The focus is on the normative framework established in Articles 508–515 of the Law on Obligations of the Republic of Serbia, which sets out the conditions under which the seller is liable for thirdparty rights over the object of sale, as well as situations in which contractual provisions excluding liability have no legal effect. The paper examines the role of principles of contract law—primarily good faith, fair dealing, and freedom of contract—in interpreting and limiting contractual autonomy. Relevant case law is also analyzed, with particular reference to the Supreme Court of Serbia ruling Rev. 742/06, which confirms that the seller’s liability cannot be excluded when the principle of good faith is breached and when the buyer was not informed of legally relevant facts. The comparative section highlights similar solutions in the legal systems of France, Germany, Slovenia, Croatia, and Bosnia and Herzegovina, as well as in the Vienna Convention (CISG), confirming a high degree of normative alignment in European and international contexts. Particular attention is given to de lege ferenda issues, especially concerning the clarification of time limits and the standardization of contractual provisions that ensure a fair allocation of risk.
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Modus operandi as an analytical tool in criminal profiling
Статья научная
In contemporary criminology, modus operandi represents one of the key tools for understanding, reconstructing, and predicting criminal behavior. This paper examines modus operandi not only as a technical pattern of crime execution but also as an analytical instrument within the framework of criminal profiling. Special emphasis is placed on the principles and elements of modus operandi, its evolutionary nature, the analysis of modus operandi in investigative practice, the challenges of its application, and the relationship between modus operandi and the offender’s motives. Through qualitative content analysis, case studies, and comparative methodology, the research identifies ways in which modus operandi is used to recognize behavioral patterns, connect multiple criminal acts, and narrow the circle of suspects. The paper also highlights practical challenges in applying modus operandi, including behavioral variability, deliberate deception of investigators, and emphasizes the distinction between the functional modus operandi and the offender’s signature—a unique element that fulfills emotional and psychological needs. The results indicate that modus operandi, when properly interpreted, can have significant analytical and operational value in the process of criminal profiling. It is concluded that integrating modus operandi into forensic and investigative analysis is essential for a deeper understanding of crime dynamics, particularly in the context of serial offenses. At the same time, excessive reliance on modus operandi when analyzing crimes and creating offender profiles should be approached with caution due to the deceptive nature of criminal offenders.
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New public management and local government – Autonomy of local public service managers
Статья научная
This paper addresses the question of the autonomy of managers of entities that provide local public services (companies established by local self-government units for the performance of communal activities), inspired by the principles of new public management. It analyzes the extent of their autonomy, with particular emphasis on the influence of political factors and managerial capacities. On the theoretical level, the paper examines the relationship (dichotomy) between public authorities and the governing bodies of local utility companies, as well as the types of autonomy that arise from this relationship. The empirical part of the study is based on data collected through a survey conducted in 36 utility companies in the Republic of Croatia during 2023. The aim of the paper is to answer whether public authorities influence the managerial activities and autonomy of local public service managers, and how their roles and functions are interconnected. It has been concluded that clearly defined goals, the establishment of accountability, and constructive cooperation are crucial for the effective delivery of quality and accessible services that meet the needs of the local community.
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Novi koncept usvojenja prema Zakonu o izmenama i dopunama Zakona o porodici Republike Makedonije
Статья
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Novi sustav pravnih lijekova u Ovršnom (izvršnom) zakonu R. Hrvatske
Статья научная
U radu autor obrađuje novi sistem pravnih lekova u hrvatskom građanskom ovršnom (izvršnom) postupku. Posle uvodnih napomena, obrađuju se pravni lekovi protiv odluke javnog ovršitelja (izvršitelja), u okviru čega se posebna pažnja posvećuje: a) žalbi protiv ovršnog naloga, b) žalbi nakon proteka roka, c) odgovor na žalbu, d) odlukama suda o žalbi i e) nepravilnostima u provođenju ovrhe (izvršenja). Nakon toga obrađuju se pravni lekovi protiv odluke javnog beležnika, a u okviru te celine: a) žalba protiv rješenja o ovrsi na temelju vjerodostojne isprave i b) žalba protiv rješenja o ovrsi u delu u kojem se ovršeniku nalaže da namiri tražbinu. Posebna pažnja se posvećuje ovrhi (izvršenju) pred sudom i prigovoru treće osobe, da bi se određena pažnja posvetila i pitanju odgode ovrhe (izvršenja).
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Orientalism as a factor in the development of international law on nuclear security
Статья научная
Orientalism refers to the discursive process through which Western societies construct a spatial imaginary of the “Orient” or the East. This conceptual framework can be useful in analyzing contemporary nuclear relations. The dichotomy between nuclear powers and Third World states stems directly from the Treaty on the Non-Proliferation of Nuclear Weapons (NPT), whose provisions established which states were granted the status of nuclear powers. Consequently, all other countries—those that did not possess nuclear weapons at the time the treaty was adopted—were denied such a status. In the decades that followed, several Third World states developed their own nuclear programs, including India, Pakistan, North Korea, Israel, and Iran. Some of these countries never accepted the provisions of the NPT, while others later withdrew from the obligations they had undertaken. This paper investigates the role of Orientalism as a contributing factor in the development of international law on nuclear security. It analyzes how Orientalist viewpoints have shaped the formation of international legal norms, with particular emphasis on their disproportionate effects on Third World states. The paper concludes by underscoring the need to reassess existing paradigms in international relations in order to reduce geopolitical tensions and enhance global nuclear security.
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Pojam 'preduzeća' u pravu Slovačke Republike
Статья научная
Ekonomisti i pravnici vode stručne rasprave o tome, šta je u stvari preduzeće. Ove diskusije ukazuju da među njima postoji različito shvatanje ovog pojma, naročito onda ako se u diskusiji precenjuje ekonomska ili pravna strana. Problem je kako optimalno odrediti ovaj pojam (i pojmove s njim povezane) u zakonu. A to će biti moguće samo onda, ako ekonomisti precizno formulišu njegovu sadržinu a pravnici ovom pojmu odrede preciznu formu i kada će se ovako kreiran pojam nedvosmisleno upotrebljavati u Trgovinskom zakoniku i propisima koji se na njega nadovezuju (računovodstveni, poreski propisi). Sa pravnog aspekta interesantna je diskusija o tome, da li je preduzeće samo objekt ili je i subjekt pravnih odnosa. Mislim da u redovnoj privrednoj delatnosti (npr. zaključivanje ugovora robnog prometa), preduzeće je subjekt pravnih odnosa. Ukoliko se raspolaže sa samim preduzećem (npr. prodaja preduzeća), onda je ono objekt ovih pravnih odnosa, a u prvi plan dolazi vlasnički kriterijum.
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Postupanje Narodnog pravobranioca Republike Makedonije (ombudsmana) u oblasti ekologije
Статья научная
Institucija ombudsmana je prisutna u mnogim zemljama u svetu, kao nezavistan, nepristrasan i objektivan kontrolni mehanizam za zaštitu prava građana u slučaju kada su ona povređena od strane nekog državnog organa. Postoji više vrsta ombudsmana koji se osnivaju na osnovu različitih kriterijuma: parlamentarni, izvršni, ombudsman opšte nadležnosti, specijalni ombudsman itd. Narodni pravobranilac (ombudsman) u Republici Makedoniji je parlamentarni ombudsman opšte nadležnosti, koji štiti prava svih građana između ostalog i u oblasti ekologije, u slučaju kada su ista povređena od strane organa državne uprave i od strane drugih organa i organizacija koje imaju javna ovlašćenja. Polazeći od komparativnih iskustava, u nastojanju da se osnuje specijalizovani ombudsman koji štiti prava određene kategorije građana ili određena prava građana a imajući u vidu i činjenicu da u toj oblasti do sada nije napravljen dovoljno jak sistem zaštite građanskih prava, kao i da se danas sve više javlja potreba da se više pažnje posveti pitanjima zaštite životne sredine, nameće se potreba za osnivanjem i specijalizovanog ombudsmana u oblasti ekologije.
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Статья
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Prescription of the criminal offense in the law
Статья научная
The prescription of a criminal offense in the law is one of the constitutive elements of a criminal offense. In addition to being legally justified, this element represents a logical method of incriminating specific behavior as a criminal offense. It legally embodies the well-known Latin legal saying nullum crimen, nulla poena sine lege, which in translation means there is no crime or punishment without the law. The necessity of prescribing a criminal offense in the law is rooted in legal certainty, which is unattainable without prior knowledge and a clear distinction between permissible and prohibited (incriminated) behavior. Although it has a distant origin, the prescription of a criminal offense in law has often become a convenient tool for political manipulation, particularly through the criminalization of verbal delicts or other offenses against the people and the state. Stricto sensu, authoritarian regimes have applied this principle to secure the appearance of legitimacy and legality for their rule. Consequently, it is essential to examine the prescription of criminal offenses in the law from the perspective of our legislator.
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