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  • 2019-2023
  • Open Access
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  • Bosnian

  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Ovčina, Ismet; Kardaš, Mehmed; Smajić, Muamera;

    The Special Collections of the National and University Library of Bosnia and Herzegovina (NULBIH) are an irreplaceable source for multiple research projects and scientific papers. For many years, NULBIH has been strengthening efforts to present values of Special Collections to the scientific community through its projects. To provide users with faster and easier access to the material, and at the same time to protect the original documents from their further deterioration, the materials covered by the projects are digitized and presented through the Digital Collections portal of the National and University Library of BIH. In this article, we will present the ongoing project “Protection and presentation of the Poljica Documents Archive from the Collection of Aleksandar Poljanić” and so far, the results and ultimate goals of this project. Zbog svojih jedinstvenih i rijetkih kolekcija, Specijalne zbirke Nacionalne i univerzitetske biblioteke Bosne i Hercegovine (NUBBiH) su nezamjenjiv izvor za mnogostruke istraživačke projekte i naučne radove. Već dugi niz godina NUBBiH ulaže napor da putem svojih projekata naučnoj zajednici pobliže predstavi vrijedne kolekcije Specijalnih zbirki. Da bi se korisnicima osigurao brži i lakši pristup građi, a ujedno i zaštitili originalni dokumenti od njihovog daljeg propadanja, građa koja je obuhvaćena projektima digitalizira se i prezentira kroz Digitalne kolekcije NUBBiH. U ovom radu predstavit ćemo jedan takav projekt, a to je projekt zaštite i prezentacije Arhiva poljičkih isprava iz Zbirke Aleksandra Poljanića te ćemo prikazati dosadašnje rezultate, kao i krajnje ciljeve ovoga projekta.

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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ HRČAK - Portal of sc...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
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    Authors: Hajdarpašić, Lejla; Dizdar, Senada; Khattab, Džejla;

    Globalna pandemija prouzrokovana virusom COVID-19 bitno je utjecala na poslovanje u visokoškolskim bibliotekama u cijelom svijetu, a cilj ovoga istraživanja je utvrditi kako su javne visokoškolske biblioteke u Federaciji Bosne i Hercegovine prilagodile i/ili redefinirale svoje bibliotečko-informacijske usluge pandemijskim okolnostima rada. Za potrebe prikupljanja takvih podataka, anketirani su samo bibliotekari/ke onih javnih visokoškolskih biblioteka koje imaju kontakt (e-mail) na web stranici fakulteta / akademije / univerziteta, a samo istraživanje, koje je kvantitativne prirode, realizirano je korištenjem posebno kreiranog anketnog upitnika, upotrebom Google Forms, u junu 2021. godine. Od ukupno 47 mapiranih biblioteka, 26 biblioteka je sudjelovalo u ispunjavanju ankete (ukupno 55,3%). U ovom istraživačkom radu, koji je prvi ove vrste u Federaciji Bosne i Hercegovine, donose se pristupi visokoškolskih biblioteka koje, za razliku od visokoškolskih biblioteka iz razvijenih evropskih zemalja, djeluju u vrlo specifičnim uslovima koje, prije svega, karakteriziraju ograničeni i nedovoljni budžeti za nabavku građe, ali i nedostatak osnovne IT opreme. Rezultati pokazuju da su uprkos zatečenim, često neodgovarajućim elementarnim uslovima rada, visokoškolski bibliotekari ulagali izvjesne napore orijentirane ka zadovoljenju informacijskih potreba korisnika tokom svjetske zdravstvene krize, ali i da je pandemija naglasila hitnu potrebu digitalne transformacije istraživanjem obuhvaćenih visokoškolskih biblioteka. The global pandemic caused by the COVID-19 virus has significantly affected library processes and procedures in academic libraries worldwide, and the aim of this study is to determine how public academic libraries in the Federation of Bosnia and Herzegovina (FB&H) have adapted and/or redefined their library and information services to pandemic circumstances. For the purposes of collecting such data, only librarians of those public academic libraries who have contact information (e-mail) displayed on the faculty / academy / university website were surveyed. The research itself, which is of a quantitative nature, was realized by using a survey questionnaire, which was created on Google Forms, in June 2021. Out of a total of 47 mapped libraries, 26 academic libraries participated in the survey (response rate of 55.3%). This research paper, which is first of its kind in Federation of Bosnia and Herzegovina, brings approaches of academic libraries which, unlike academic libraries from developed European countries, operate in very specific circumstances which are primarily characterized by limited and insufficient budgets for procurement of collections but also basic IT equipment. Results showed that despite the found inadequate elementary working conditions, academic librarians made certain efforts aimed towards meeting the information needs of library users during the world health crisis, but also that the pandemic emphasized the urgent need for digital transformation of surveyed academic libraries.

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    Authors: Edin Čolaković;

    U cikličnom ekonomskom toku, suvremeno porezno okruženje je dinamično i kompleksano polje endogenih i egzogenih faktora, koji su od uticaja na prihvatljivo ponašanje poreznog obveznika. Devijantno ponašanje djela poreskih obveznika motivisano je kriminalnim i nezakonitim lažnim prijavljivanjem prihoda, u cilju pranja novca i ostvarenja kriminalnog profita. Prilikom donošenja odluke o izvršenju porezne prevare, izvršilac krivičnog djela procjenjuje potencijalnu dobit koju može ostvariti po dovršenju krivičnog djela, kao i sigurnosni rizik krivične izloženosti ukoliko bude otkriven. Krivično djelo lažna porezna isprava može se izvršiti izdavanjem lažne isprave ili ne izdavanjem isprave, čije se izdavanje zahtjeva po poreznom zakonodavstvu. Bez obzira da li se radi o izdavanju ili ne izdavanju isprave po poreznom zakonodavstvu, lažna porezna isprava je rezultat profesionalizacije i namjere ostvarenja porezne utaje, čija je realizacija predikatnog karaktera u funkciji pranja novca. Kao modus operandi i metod izvršenja krivičnog djela lažna porezna isprava, u radu je prikazan prakseološki primjer zloupotrebe i nezakonitog ponašanja izvršioca krivičnog djela lažnog obračuna i uplate doprinosa.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ HRČAK - Portal of sc...arrow_drop_down
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      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ HRČAK - Portal of sc...arrow_drop_down
      image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
  • image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
    Authors: Hasanspahić, Senad; Pločo, Maja;

    The role and significance of the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH) in the procedures of detecting and proving tax criminal offenses manifest in a dual manner. This occurs through an active "dynamic" role, when detecting the basis of suspicion regarding the committed criminal act and the perpetrator, within the framework of undertaking measures and actions within its primary jurisdiction, and a passive "static" role when acting as part of an investigative team, whereby the information and data it possesses are crucial for the investigative process and/or financial inquiries. The active role of the Tax Administration of FBiH in the efficient processing of tax crime cases contributes to enhancing the overall financial discipline of taxpayers' operations in FBiH. The basis of suspicion regarding the commission of a tax-related criminal offense requires the active and planned direction of all investigative abilities. The investigative capacities of the Tax Administration of FBiH in detecting tax criminal offenses should be directed towards planned and efficient gathering of evidence related to the essential characteristics of the investigated criminal act. Cooperation between official personnel, authorized officials, and prosecutors is crucial from the earliest stage of work on a particular case. Quality communication and coordination among all participants involved in detecting and proving tax criminal offenses contribute to better quality reports on committed criminal acts, more efficient investigations, and ultimately, the proof of tax crime. Uloga i značaj Porezne uprave Federacije Bosne i Hercegovine (FBiH) u postupcima otkrivanja i dokazivanja poreznih krivičnih djela ispoljava se dvostruko i to kroz aktivnu „dinamičku“ ulogu kada se detektuje osnov sumnje o počinjenom krivičnom djelu i učiniocu u okviru poduzimanja mjera i radnji iz svoje primarne nadležnosti i pasivnu „statičku“ kada postupa kao dio istražnog tima pri čemu su informacije i podaci kojim raspolaže od krucijalnog značaja za istražni postupak i/ili finansijsku istragu. Aktivna uloga Porezne uprave FBiH kroz efikasno procesuiranje predmeta poreznog kriminaliteta doprinosi poboljšanju ukupne finansijske discipline poslovanja poreznih obaveznika u FBiH. Osnov sumnje o počinjenju krivičnog djela iz oblasti poreza zahtijeva aktivno i planirano usmjeravanje svih istraživačkih sposobnosti. Istraživački kapaciteti Porezne uprave FBiH kod detekcije poreznih krivičnih djela trebaju biti usmjereni na planirano i efikasno prikupljanje dokaza koji se odnose na bitna obilježja krivičnog djela koje je predmet istrage. Saradnja na relaciji službene osobe - ovlaštene službene osobe i tužilac neophodna je već od najranije faze rada na određenom predmetu. Kvalitetna komunikacija i koordinacija svih učesnika u postupcima otkrivanja i dokazivanja poreznih krivičnih djela doprinosi kvalitetnijim izvještajima o počinjenim krivičnim djelima, efikasnijim istragama te u konačnici dokazivanju poreznog kriminaliteta.

    image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/ HRČAK - Portal of sc...arrow_drop_down
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    Authors: Kalić, Ismet; Ramić, Elmir; Kalić, Nermina;

    All indicators point to a slowdown in the global economy, which is entering what could become a prolonged period of weak growth and elevated inflation. Economists' forecasts point to global inflation easing next year, but it is likely to remain above target inflation in many economies. In this paper, we investigated the management of cash flows in the conditions of a pronounced energy crisis, and the increasingly present economic crisis and inflation. In these very complex business conditions, we detected problems and challenges faced by decision-makers regarding inflows and outflows of money, both in the real and in the public sector in Bosnia and Herzegovina. The paper consists of four chapters, where the first chapter shows the energy crisis in its various forms, and the defined scale of the global food shortage crisis, primarily grains, as a result of the war in Ukraine and the embargo on exports to Russia. The second chapter defines the challenges faced by the financial management of the real sector, as well as current problems related to cash flow management in our companies. In the third chapter, two challenges that appear before financial management are discussed, namely credit borrowing and investment, i.e. saving temporarily free funds in our companies in conditions of energy and economic crisis, and pronounced growth of inflation. In the fourth chapter, the inflows and outflows of money in the public sector through the collection of direct and indirect taxes and the spending of budget funds at the state level, entity level and Brčko District of Bosnia and Herzegovina were investigated, and the spending or outflow of public money is significantly affected by this year's general elections in Bosnia. and Herzegovina. Svi pokazatelji upućuju na usporavanje globalnog gospodarstva, koje ulazi u ono što bi moglo postati dugotrajno razdoblje slabog rasta i povišene inflacije. Prognoze ekonomista ukazuju na smanjenje globalne inflacije sljedeće godine, ali će vjerojatno ostati iznad ciljane inflacije u mnogim gospodarstvima. U ovom radu istraživali smo upravljanje novčanim tokovima u uvjetima izražene energetske krize, a prisutne su i gospodarske krize i inflacija. U ovim vrlo složenim uvjetima poslovanja detektirali smo probleme i izazove s kojima se susreću donositelji odluka o priljevima i odljevima novca, kako u realnom tako iu javnom sektoru u Bosni i Hercegovini. Rad se sastoji od četiri poglavlja, pri čemu se u prvom poglavlju prikazuje energetska kriza u različitim oblicima, te definiraju razmjeri globalne krize nestašice hrane, prvenstveno žitarica, kao posljedice rata u Ukrajini i embarga na izvoz u Rusiju. U drugom poglavlju definirani su izazovi s kojima se suočava financijsko upravljanje realnim sektorom, a aktualni problemi vezani su uz upravljanje novčanim tokovima u našim tvrtkama. U trećem poglavlju govori se o dva izazova koji se pojavljuju pred financijskim menadžmentom, a to su kreditno zaduživanje i investiranje, odnosno ušteda privremeno slobodnih sredstava u našim poduzećima u uvjetima energetske i gospodarske krize, te izraženog rasta inflacije. U četvrtom poglavlju istraženi su priljevi i odljevi novca u javnom sektoru kroz naplatu izravnih i neizravnih poreza te trošenje proračunskih sredstava na razini države, na razini entiteta i Brčko Distrikta BiH, te trošenje, odnosno odljev javnog novca značajno utječe na ovogodišnje opće izbore. u Bosni i Hercegovini

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    Authors: Begić, Dževad; Hasanbegović, Erdin;

    Investment funds represent an extremely important link in the entire financial market. Their establishment and operations in Bosnia and Herzegovina are legally regulated by entity and under the supervision of the securities market regulator. Open funds dominate in the Republic of Srpska, while closed investment funds still exist in FBiH. Given the shocks caused by the financial crisis and the pandemic, the entity's Securities Commission, as key regulators, regularly reviews the operation of funds, in order to increase the level of investor protection, and at the same time restore confidence in the capital market in BiH. In this sense, this paper deals with the analysis of the state and prospects of the development of investment funds in BiH based on their achieved results and financial position. The aim of this paper is to investigate the achieved level of development of investment funds in Bosnia and Herzegovina, and their contribution to the development of the financial market. The research results speak of low turnover and a modest financial result of the funds, which points to the unattractiveness of investment funds for potential investors. The reasons for such a situation should be sought in the risks that investors face when making investment decisions or in the activities of the management companies themselves in the process of fund management, which should be the subject of one of the following studies. Investicijski fondovi predstavljaju jednu iznimno bitnu kariku na cjelokupnom finansijskom tržištu. Njihovo osnivanje i poslovanje u BiH je pravno uređeno po entitetima i pod nadzorom regulatora tržišta vrijednosnih papira. U Republici Srpskoj dominiraju otvoreni fondovi, dok u FBiH još uvijek egzistiraju zatvoreni investicijski fondovi. S obzirom na šokove koji su izazvani finansijskom krizom i pandemijom, entitetske Komisija za hartije od vrijednosti, kao ključni regulatori, redovno preispituje poslovanje fondova, kako bi se povećao stepen zaštite investitora, a ujedno vratilo povjerenje u tržište kapitala na području BiH. U tom smislu, ovaj rad se bavi analizom stanja i perspektiva razvoja investicijskih fondova u BiH na osnovu njihovih ostvarenih rezultata i finansijskog položaja. Cilj ovog rada je istražiti dostignuti stepen razvoja investicijskih fondova u BiH,te njihov doprinos razvoju finansijskog tržišta. Rezultati istraživanja govore o malom prometu i skromnom finansijskom rezultatu fondova, što upućuje na neatraktivnost investicionih fondova za potencijalne investiture. Razloge takvog stanja treba tražiti u rizicima sa kojima se suočavaju investitori prilikom donošenja odluke o investiranju ili u aktivnostima samih društava za upravljanje u procesu upravljanja fondovima, što bi trebalo biti predmet jednog od narednih istraživanja.

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    Authors: Ibrahimagić, Amir; Hrapović, Emilija; Palalić, Hamid;

    Važan uticaj na rast i razvoj, i usvajanje ispravnih prehrambenih navika imaju upravo jelovnici u dječjim vrtićima i u domovima lica treće dobi. Cilj istraživanja bio je ocijeniti kakvoću ishrane u 38 dječjih vrtića i 10 domova za stara lica na području Zeničko-dobojskog kantona. Primjenom standardnih analitičkih metoda analizirano je ukupno 38 cjelodnevnih obroka. Podaci o energetskoj vrijednosti i sadržaju prehrambenih supstanci (bjelančevina, masti i ugljikohidrata), komparirani su s obzirom na 75% dnevnih potreba predškolskog djeteta (bez večere), što korespondira s njegovim prosječnim dnevnim 8-satnim do 10-satnim boravkom u vrtiću. U odnosu na preporučenu dnevnu energetsku vrijednost za uzrast od 4 do 6 godina (bez večere – 3809,26 KJ), sedam obroka (18,4%) je pokazalo iznad prosječne preporučene energetske vrijednosti, dok su 22 (57,9%) obroka bila ispod prosječne preporučene vrijednosti. Rezultati energetske vrijednosti za doručak i užinu u odnosu na preporučenu energetsku vrijednosti (2000 KJ), iznose: n=5; 13,2% iznad prosječne i n=20; 52,6% ispod prosječne preporučene vrijednosti. Rezultati energetske vrijednosti za ručak pokazuju odstupanja u odnosu na preporučenu energetsku vrijednosti od približno 1800 KJ (n=8; 21,1% iznad i n=15; 39,5% ispod preporučene vrijednosti). Rezultati dnevne energetske vrijednosti u domovima za stara lica pokazala su odstupanja u odnosu na preporučenu dnevnu energetsku vrijednost koja obuhvata tri obroka doručak, ručak i večeru (8500 KJ) i to kod četiri uzorka iznad prosječne vrijednosti (40%) i četiri uzorka (40%) ispod prosječne preporučene energetske vrijednosti. Kvalitetna ishrana predškolske djece i rano usvajanje zdravih prehrambenih navika, te kvalitetna ishrana lica treće dobi je od javnozdravstvenog značenja, stoga je iz zdravstvenih, ekoloških i etičkih razloga značajna korekcija i kontrola jelovnika, te uvođenje novih namirnica u skladu sa preporučenim vrijednostima. Menus in kindergartens and homes for the elderly have an important influence on growth and development, and the adoption of correct eating habits. The research aimed to evaluate the quality of nutrition in 38 kindergartens and 10 homes for the elderly in the area of ZDK. A total of 38 all-day meals were analysed using standard analytical methods. Data on the energy value and content of food substances (protein, fat, and carbohydrates) were compared concerning 75% of the daily needs of a preschool child (without dinner), corresponding to his average 8- to 10-hour stay in kindergarten. About the recommended daily energy value for ages 4 to 6 years (without dinner - 3809.26 KJ), seven meals (18.4%) showed above the average recommended energy value, while 22 (57.9%) meals were below the average recommended value. The results of the energy value for breakfast and snacks about the recommended energy value (2000 KJ) amount to n=5; 13.2% above average and n=20; 52.6% below the average recommended value. The results of the energy value for lunch show deviations from the recommended energy value of approximately 1800 KJ (n=8; 21.1% above and n=15; 39.5% below the recommended value. The results of the daily energy value in homes for the elderly showed deviations concerning the recommended daily energy value, which includes three meals breakfast, lunch, and dinner (8500 KJ), in four samples above the average value (40%) and four samples (40%) below the average recommended energy value. Quality nutrition of preschool children and early adoption of healthy eating habits, as well as high-quality nutrition of people of the third age, is of public health importance, therefore, for health, ecological, and ethical reasons, it is important to correct and control the menu and introduce new foods following the recommended values.

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    Authors: Lejla Kodrić Zaimović;
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    Bosniaca
    Article . 2023
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      Bosniaca
      Article . 2023
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    Authors: Babović, Dželila;

    Dictionaries in Arabic, Turkish, Persian, and Bosnian that were created and used in Bosnia from the 16th to the 19th century are an indispensable segment of the Bosnian lexicographic tradition. Based on the researchers and analysis of the form, language, methodology, questions of authorship, and reception of the dictionaries stored in the institutional manuscript collections of Bosnia and Herzegovina, it is possible to talk about the dominant lexicographic trends and practices during the Ottoman rule in these areas and to determine the contribution of these manuscripts works and their authors to the development and continuity of the lexicographical tradition. The research base for this work was manuscript collections stored in public cultural and scientific institutions of Bosnia and Herzegovina: Gazi Husrev-bey Library, National and University Library of Bosnia and Herzegovina, Bosniak Institute – Adil Zulfikarpašić Foundation, Oriental Institute of the University of Sarajevo, Sarajevo Historical Archives, The Cantonal Archives Travnik, The Cantonal Archives Tuzla, The General Library of Tešanj, Herzegovina Museum Mostar and Herzegovina Archives Mostar. Rječnici na arapskom, turskom, perzijskom i bosanskom jeziku koji su nastajali i koristili se na prostoru Bosne u razdoblju od 16. do 19. stoljeća nezaobilazan su segment bosanskohercegovačke leksikografske tradicije. Na temelju istraživanja i analize forme, jezika, metodologije, pitanja autorstva i recepcije rječnika pohranjenih u institucionalnim zbirkama rukopisa Bosne i Hercegovine, moguće je govoriti o dominantnim leksikografskim pravcima i praksi u vrijeme osmanske vladavine na ovim prostorima te utvrditi kako i koliko su ova rukopisna djela i njihovi autori doprinijeli razvoju i kontinuitetu leksikografske tradicije. Istraživačka baza za ovaj rad bile su rukopisne zbirke pohranjene u javnim kulturnim i naučnim institucijama Bosne i Hercegovine: Gazi Husrev-begova biblioteka, Nacionalna i univerzitetska biblioteka Bosne i Hercegovine, Bošnjački institut – Fondacija Adila Zulfikarpašića, Orijentalni institut Univerziteta u Sarajevu, Historijski arhiv Sarajevo, Kantonalni arhiv Travnik, Arhiv Tuzlanskog kantona, JU Opća biblioteka Tešanj, Muzej Hercegovine Mostar i Arhiv Hercegovine Mostar.

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    Authors: Katnić-Bakaršić, Marina;

    V prispevku so predstavljena izhodišča kritične analize diskurza (KAD). Prikazano je, kako je KAD prerasla v kritične diskurzivne študije (KDŠ), ki se sprašujejo o neuravnoteženih odnosih moči in manipulaciji v različnih tipih diskurza ter o spremembah tovrstnih odnosov, pri čemer združujejo metode in tehnike različnih jezikoslovnih področij, kritične sociologije in družbene semiotike. Navedene so smernice za nadaljnji razvoj KDŠ na osnovi angažirane meddisciplinarnosti.

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    Authors: Ovčina, Ismet; Kardaš, Mehmed; Smajić, Muamera;

    The Special Collections of the National and University Library of Bosnia and Herzegovina (NULBIH) are an irreplaceable source for multiple research projects and scientific papers. For many years, NULBIH has been strengthening efforts to present values of Special Collections to the scientific community through its projects. To provide users with faster and easier access to the material, and at the same time to protect the original documents from their further deterioration, the materials covered by the projects are digitized and presented through the Digital Collections portal of the National and University Library of BIH. In this article, we will present the ongoing project “Protection and presentation of the Poljica Documents Archive from the Collection of Aleksandar Poljanić” and so far, the results and ultimate goals of this project. Zbog svojih jedinstvenih i rijetkih kolekcija, Specijalne zbirke Nacionalne i univerzitetske biblioteke Bosne i Hercegovine (NUBBiH) su nezamjenjiv izvor za mnogostruke istraživačke projekte i naučne radove. Već dugi niz godina NUBBiH ulaže napor da putem svojih projekata naučnoj zajednici pobliže predstavi vrijedne kolekcije Specijalnih zbirki. Da bi se korisnicima osigurao brži i lakši pristup građi, a ujedno i zaštitili originalni dokumenti od njihovog daljeg propadanja, građa koja je obuhvaćena projektima digitalizira se i prezentira kroz Digitalne kolekcije NUBBiH. U ovom radu predstavit ćemo jedan takav projekt, a to je projekt zaštite i prezentacije Arhiva poljičkih isprava iz Zbirke Aleksandra Poljanića te ćemo prikazati dosadašnje rezultate, kao i krajnje ciljeve ovoga projekta.

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    Authors: Hajdarpašić, Lejla; Dizdar, Senada; Khattab, Džejla;

    Globalna pandemija prouzrokovana virusom COVID-19 bitno je utjecala na poslovanje u visokoškolskim bibliotekama u cijelom svijetu, a cilj ovoga istraživanja je utvrditi kako su javne visokoškolske biblioteke u Federaciji Bosne i Hercegovine prilagodile i/ili redefinirale svoje bibliotečko-informacijske usluge pandemijskim okolnostima rada. Za potrebe prikupljanja takvih podataka, anketirani su samo bibliotekari/ke onih javnih visokoškolskih biblioteka koje imaju kontakt (e-mail) na web stranici fakulteta / akademije / univerziteta, a samo istraživanje, koje je kvantitativne prirode, realizirano je korištenjem posebno kreiranog anketnog upitnika, upotrebom Google Forms, u junu 2021. godine. Od ukupno 47 mapiranih biblioteka, 26 biblioteka je sudjelovalo u ispunjavanju ankete (ukupno 55,3%). U ovom istraživačkom radu, koji je prvi ove vrste u Federaciji Bosne i Hercegovine, donose se pristupi visokoškolskih biblioteka koje, za razliku od visokoškolskih biblioteka iz razvijenih evropskih zemalja, djeluju u vrlo specifičnim uslovima koje, prije svega, karakteriziraju ograničeni i nedovoljni budžeti za nabavku građe, ali i nedostatak osnovne IT opreme. Rezultati pokazuju da su uprkos zatečenim, često neodgovarajućim elementarnim uslovima rada, visokoškolski bibliotekari ulagali izvjesne napore orijentirane ka zadovoljenju informacijskih potreba korisnika tokom svjetske zdravstvene krize, ali i da je pandemija naglasila hitnu potrebu digitalne transformacije istraživanjem obuhvaćenih visokoškolskih biblioteka. The global pandemic caused by the COVID-19 virus has significantly affected library processes and procedures in academic libraries worldwide, and the aim of this study is to determine how public academic libraries in the Federation of Bosnia and Herzegovina (FB&H) have adapted and/or redefined their library and information services to pandemic circumstances. For the purposes of collecting such data, only librarians of those public academic libraries who have contact information (e-mail) displayed on the faculty / academy / university website were surveyed. The research itself, which is of a quantitative nature, was realized by using a survey questionnaire, which was created on Google Forms, in June 2021. Out of a total of 47 mapped libraries, 26 academic libraries participated in the survey (response rate of 55.3%). This research paper, which is first of its kind in Federation of Bosnia and Herzegovina, brings approaches of academic libraries which, unlike academic libraries from developed European countries, operate in very specific circumstances which are primarily characterized by limited and insufficient budgets for procurement of collections but also basic IT equipment. Results showed that despite the found inadequate elementary working conditions, academic librarians made certain efforts aimed towards meeting the information needs of library users during the world health crisis, but also that the pandemic emphasized the urgent need for digital transformation of surveyed academic libraries.

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    Authors: Edin Čolaković;

    U cikličnom ekonomskom toku, suvremeno porezno okruženje je dinamično i kompleksano polje endogenih i egzogenih faktora, koji su od uticaja na prihvatljivo ponašanje poreznog obveznika. Devijantno ponašanje djela poreskih obveznika motivisano je kriminalnim i nezakonitim lažnim prijavljivanjem prihoda, u cilju pranja novca i ostvarenja kriminalnog profita. Prilikom donošenja odluke o izvršenju porezne prevare, izvršilac krivičnog djela procjenjuje potencijalnu dobit koju može ostvariti po dovršenju krivičnog djela, kao i sigurnosni rizik krivične izloženosti ukoliko bude otkriven. Krivično djelo lažna porezna isprava može se izvršiti izdavanjem lažne isprave ili ne izdavanjem isprave, čije se izdavanje zahtjeva po poreznom zakonodavstvu. Bez obzira da li se radi o izdavanju ili ne izdavanju isprave po poreznom zakonodavstvu, lažna porezna isprava je rezultat profesionalizacije i namjere ostvarenja porezne utaje, čija je realizacija predikatnog karaktera u funkciji pranja novca. Kao modus operandi i metod izvršenja krivičnog djela lažna porezna isprava, u radu je prikazan prakseološki primjer zloupotrebe i nezakonitog ponašanja izvršioca krivičnog djela lažnog obračuna i uplate doprinosa.

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    Authors: Hasanspahić, Senad; Pločo, Maja;

    The role and significance of the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH) in the procedures of detecting and proving tax criminal offenses manifest in a dual manner. This occurs through an active "dynamic" role, when detecting the basis of suspicion regarding the committed criminal act and the perpetrator, within the framework of undertaking measures and actions within its primary jurisdiction, and a passive "static" role when acting as part of an investigative team, whereby the information and data it possesses are crucial for the investigative process and/or financial inquiries. The active role of the Tax Administration of FBiH in the efficient processing of tax crime cases contributes to enhancing the overall financial discipline of taxpayers' operations in FBiH. The basis of suspicion regarding the commission of a tax-related criminal offense requires the active and planned direction of all investigative abilities. The investigative capacities of the Tax Administration of FBiH in detecting tax criminal offenses should be directed towards planned and efficient gathering of evidence related to the essential characteristics of the investigated criminal act. Cooperation between official personnel, authorized officials, and prosecutors is crucial from the earliest stage of work on a particular case. Quality communication and coordination among all participants involved in detecting and proving tax criminal offenses contribute to better quality reports on committed criminal acts, more efficient investigations, and ultimately, the proof of tax crime. Uloga i značaj Porezne uprave Federacije Bosne i Hercegovine (FBiH) u postupcima otkrivanja i dokazivanja poreznih krivičnih djela ispoljava se dvostruko i to kroz aktivnu „dinamičku“ ulogu kada se detektuje osnov sumnje o počinjenom krivičnom djelu i učiniocu u okviru poduzimanja mjera i radnji iz svoje primarne nadležnosti i pasivnu „statičku“ kada postupa kao dio istražnog tima pri čemu su informacije i podaci kojim raspolaže od krucijalnog značaja za istražni postupak i/ili finansijsku istragu. Aktivna uloga Porezne uprave FBiH kroz efikasno procesuiranje predmeta poreznog kriminaliteta doprinosi poboljšanju ukupne finansijske discipline poslovanja poreznih obaveznika u FBiH. Osnov sumnje o počinjenju krivičnog djela iz oblasti poreza zahtijeva aktivno i planirano usmjeravanje svih istraživačkih sposobnosti. Istraživački kapaciteti Porezne uprave FBiH kod detekcije poreznih krivičnih djela trebaju biti usmjereni na planirano i efikasno prikupljanje dokaza koji se odnose na bitna obilježja krivičnog djela koje je predmet istrage. Saradnja na relaciji službene osobe - ovlaštene službene osobe i tužilac neophodna je već od najranije faze rada na određenom predmetu. Kvalitetna komunikacija i koordinacija svih učesnika u postupcima otkrivanja i dokazivanja poreznih krivičnih djela doprinosi kvalitetnijim izvještajima o počinjenim krivičnim djelima, efikasnijim istragama te u konačnici dokazivanju poreznog kriminaliteta.

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    Authors: Kalić, Ismet; Ramić, Elmir; Kalić, Nermina;

    All indicators point to a slowdown in the global economy, which is entering what could become a prolonged period of weak growth and elevated inflation. Economists' forecasts point to global inflation easing next year, but it is likely to remain above target inflation in many economies. In this paper, we investigated the management of cash flows in the conditions of a pronounced energy crisis, and the increasingly present economic crisis and inflation. In these very complex business conditions, we detected problems and challenges faced by decision-makers regarding inflows and outflows of money, both in the real and in the public sector in Bosnia and Herzegovina. The paper consists of four chapters, where the first chapter shows the energy crisis in its various forms, and the defined scale of the global food shortage crisis, primarily grains, as a result of the war in Ukraine and the embargo on exports to Russia. The second chapter defines the challenges faced by the financial management of the real sector, as well as current problems related to cash flow management in our companies. In the third chapter, two challenges that appear before financial management are discussed, namely credit borrowing and investment, i.e. saving temporarily free funds in our companies in conditions of energy and economic crisis, and pronounced growth of inflation. In the fourth chapter, the inflows and outflows of money in the public sector through the collection of direct and indirect taxes and the spending of budget funds at the state level, entity level and Brčko District of Bosnia and Herzegovina were investigated, and the spending or outflow of public money is significantly affected by this year's general elections in Bosnia. and Herzegovina. Svi pokazatelji upućuju na usporavanje globalnog gospodarstva, koje ulazi u ono što bi moglo postati dugotrajno razdoblje slabog rasta i povišene inflacije. Prognoze ekonomista ukazuju na smanjenje globalne inflacije sljedeće godine, ali će vjerojatno ostati iznad ciljane inflacije u mnogim gospodarstvima. U ovom radu istraživali smo upravljanje novčanim tokovima u uvjetima izražene energetske krize, a prisutne su i gospodarske krize i inflacija. U ovim vrlo složenim uvjetima poslovanja detektirali smo probleme i izazove s kojima se susreću donositelji odluka o priljevima i odljevima novca, kako u realnom tako iu javnom sektoru u Bosni i Hercegovini. Rad se sastoji od četiri poglavlja, pri čemu se u prvom poglavlju prikazuje energetska kriza u različitim oblicima, te definiraju razmjeri globalne krize nestašice hrane, prvenstveno žitarica, kao posljedice rata u Ukrajini i embarga na izvoz u Rusiju. U drugom poglavlju definirani su izazovi s kojima se suočava financijsko upravljanje realnim sektorom, a aktualni problemi vezani su uz upravljanje novčanim tokovima u našim tvrtkama. U trećem poglavlju govori se o dva izazova koji se pojavljuju pred financijskim menadžmentom, a to su kreditno zaduživanje i investiranje, odnosno ušteda privremeno slobodnih sredstava u našim poduzećima u uvjetima energetske i gospodarske krize, te izraženog rasta inflacije. U četvrtom poglavlju istraženi su priljevi i odljevi novca u javnom sektoru kroz naplatu izravnih i neizravnih poreza te trošenje proračunskih sredstava na razini države, na razini entiteta i Brčko Distrikta BiH, te trošenje, odnosno odljev javnog novca značajno utječe na ovogodišnje opće izbore. u Bosni i Hercegovini

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    Authors: Begić, Dževad; Hasanbegović, Erdin;

    Investment funds represent an extremely important link in the entire financial market. Their establishment and operations in Bosnia and Herzegovina are legally regulated by entity and under the supervision of the securities market regulator. Open funds dominate in the Republic of Srpska, while closed investment funds still exist in FBiH. Given the shocks caused by the financial crisis and the pandemic, the entity's Securities Commission, as key regulators, regularly reviews the operation of funds, in order to increase the level of investor protection, and at the same time restore confidence in the capital market in BiH. In this sense, this paper deals with the analysis of the state and prospects of the development of investment funds in BiH based on their achieved results and financial position. The aim of this paper is to investigate the achieved level of development of investment funds in Bosnia and Herzegovina, and their contribution to the development of the financial market. The research results speak of low turnover and a modest financial result of the funds, which points to the unattractiveness of investment funds for potential investors. The reasons for such a situation should be sought in the risks that investors face when making investment decisions or in the activities of the management companies themselves in the process of fund management, which should be the subject of one of the following studies. Investicijski fondovi predstavljaju jednu iznimno bitnu kariku na cjelokupnom finansijskom tržištu. Njihovo osnivanje i poslovanje u BiH je pravno uređeno po entitetima i pod nadzorom regulatora tržišta vrijednosnih papira. U Republici Srpskoj dominiraju otvoreni fondovi, dok u FBiH još uvijek egzistiraju zatvoreni investicijski fondovi. S obzirom na šokove koji su izazvani finansijskom krizom i pandemijom, entitetske Komisija za hartije od vrijednosti, kao ključni regulatori, redovno preispituje poslovanje fondova, kako bi se povećao stepen zaštite investitora, a ujedno vratilo povjerenje u tržište kapitala na području BiH. U tom smislu, ovaj rad se bavi analizom stanja i perspektiva razvoja investicijskih fondova u BiH na osnovu njihovih ostvarenih rezultata i finansijskog položaja. Cilj ovog rada je istražiti dostignuti stepen razvoja investicijskih fondova u BiH,te njihov doprinos razvoju finansijskog tržišta. Rezultati istraživanja govore o malom prometu i skromnom finansijskom rezultatu fondova, što upućuje na neatraktivnost investicionih fondova za potencijalne investiture. Razloge takvog stanja treba tražiti u rizicima sa kojima se suočavaju investitori prilikom donošenja odluke o investiranju ili u aktivnostima samih društava za upravljanje u procesu upravljanja fondovima, što bi trebalo biti predmet jednog od narednih istraživanja.

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    Authors: Ibrahimagić, Amir; Hrapović, Emilija; Palalić, Hamid;

    Važan uticaj na rast i razvoj, i usvajanje ispravnih prehrambenih navika imaju upravo jelovnici u dječjim vrtićima i u domovima lica treće dobi. Cilj istraživanja bio je ocijeniti kakvoću ishrane u 38 dječjih vrtića i 10 domova za stara lica na području Zeničko-dobojskog kantona. Primjenom standardnih analitičkih metoda analizirano je ukupno 38 cjelodnevnih obroka. Podaci o energetskoj vrijednosti i sadržaju prehrambenih supstanci (bjelančevina, masti i ugljikohidrata), komparirani su s obzirom na 75% dnevnih potreba predškolskog djeteta (bez večere), što korespondira s njegovim prosječnim dnevnim 8-satnim do 10-satnim boravkom u vrtiću. U odnosu na preporučenu dnevnu energetsku vrijednost za uzrast od 4 do 6 godina (bez večere – 3809,26 KJ), sedam obroka (18,4%) je pokazalo iznad prosječne preporučene energetske vrijednosti, dok su 22 (57,9%) obroka bila ispod prosječne preporučene vrijednosti. Rezultati energetske vrijednosti za doručak i užinu u odnosu na preporučenu energetsku vrijednosti (2000 KJ), iznose: n=5; 13,2% iznad prosječne i n=20; 52,6% ispod prosječne preporučene vrijednosti. Rezultati energetske vrijednosti za ručak pokazuju odstupanja u odnosu na preporučenu energetsku vrijednosti od približno 1800 KJ (n=8; 21,1% iznad i n=15; 39,5% ispod preporučene vrijednosti). Rezultati dnevne energetske vrijednosti u domovima za stara lica pokazala su odstupanja u odnosu na preporučenu dnevnu energetsku vrijednost koja obuhvata tri obroka doručak, ručak i večeru (8500 KJ) i to kod četiri uzorka iznad prosječne vrijednosti (40%) i četiri uzorka (40%) ispod prosječne preporučene energetske vrijednosti. Kvalitetna ishrana predškolske djece i rano usvajanje zdravih prehrambenih navika, te kvalitetna ishrana lica treće dobi je od javnozdravstvenog značenja, stoga je iz zdravstvenih, ekoloških i etičkih razloga značajna korekcija i kontrola jelovnika, te uvođenje novih namirnica u skladu sa preporučenim vrijednostima. Menus in kindergartens and homes for the elderly have an important influence on growth and development, and the adoption of correct eating habits. The research aimed to evaluate the quality of nutrition in 38 kindergartens and 10 homes for the elderly in the area of ZDK. A total of 38 all-day meals were analysed using standard analytical methods. Data on the energy value and content of food substances (protein, fat, and carbohydrates) were compared concerning 75% of the daily needs of a preschool child (without dinner), corresponding to his average 8- to 10-hour stay in kindergarten. About the recommended daily energy value for ages 4 to 6 years (without dinner - 3809.26 KJ), seven meals (18.4%) showed above the average recommended energy value, while 22 (57.9%) meals were below the average recommended value. The results of the energy value for breakfast and snacks about the recommended energy value (2000 KJ) amount to n=5; 13.2% above average and n=20; 52.6% below the average recommended value. The results of the energy value for lunch show deviations from the recommended energy value of approximately 1800 KJ (n=8; 21.1% above and n=15; 39.5% below the recommended value. The results of the daily energy value in homes for the elderly showed deviations concerning the recommended daily energy value, which includes three meals breakfast, lunch, and dinner (8500 KJ), in four samples above the average value (40%) and four samples (40%) below the average recommended energy value. Quality nutrition of preschool children and early adoption of healthy eating habits, as well as high-quality nutrition of people of the third age, is of public health importance, therefore, for health, ecological, and ethical reasons, it is important to correct and control the menu and introduce new foods following the recommended values.

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    Authors: Lejla Kodrić Zaimović;
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    Bosniaca
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    Authors: Babović, Dželila;

    Dictionaries in Arabic, Turkish, Persian, and Bosnian that were created and used in Bosnia from the 16th to the 19th century are an indispensable segment of the Bosnian lexicographic tradition. Based on the researchers and analysis of the form, language, methodology, questions of authorship, and reception of the dictionaries stored in the institutional manuscript collections of Bosnia and Herzegovina, it is possible to talk about the dominant lexicographic trends and practices during the Ottoman rule in these areas and to determine the contribution of these manuscripts works and their authors to the development and continuity of the lexicographical tradition. The research base for this work was manuscript collections stored in public cultural and scientific institutions of Bosnia and Herzegovina: Gazi Husrev-bey Library, National and University Library of Bosnia and Herzegovina, Bosniak Institute – Adil Zulfikarpašić Foundation, Oriental Institute of the University of Sarajevo, Sarajevo Historical Archives, The Cantonal Archives Travnik, The Cantonal Archives Tuzla, The General Library of Tešanj, Herzegovina Museum Mostar and Herzegovina Archives Mostar. Rječnici na arapskom, turskom, perzijskom i bosanskom jeziku koji su nastajali i koristili se na prostoru Bosne u razdoblju od 16. do 19. stoljeća nezaobilazan su segment bosanskohercegovačke leksikografske tradicije. Na temelju istraživanja i analize forme, jezika, metodologije, pitanja autorstva i recepcije rječnika pohranjenih u institucionalnim zbirkama rukopisa Bosne i Hercegovine, moguće je govoriti o dominantnim leksikografskim pravcima i praksi u vrijeme osmanske vladavine na ovim prostorima te utvrditi kako i koliko su ova rukopisna djela i njihovi autori doprinijeli razvoju i kontinuitetu leksikografske tradicije. Istraživačka baza za ovaj rad bile su rukopisne zbirke pohranjene u javnim kulturnim i naučnim institucijama Bosne i Hercegovine: Gazi Husrev-begova biblioteka, Nacionalna i univerzitetska biblioteka Bosne i Hercegovine, Bošnjački institut – Fondacija Adila Zulfikarpašića, Orijentalni institut Univerziteta u Sarajevu, Historijski arhiv Sarajevo, Kantonalni arhiv Travnik, Arhiv Tuzlanskog kantona, JU Opća biblioteka Tešanj, Muzej Hercegovine Mostar i Arhiv Hercegovine Mostar.

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    Authors: Katnić-Bakaršić, Marina;

    V prispevku so predstavljena izhodišča kritične analize diskurza (KAD). Prikazano je, kako je KAD prerasla v kritične diskurzivne študije (KDŠ), ki se sprašujejo o neuravnoteženih odnosih moči in manipulaciji v različnih tipih diskurza ter o spremembah tovrstnih odnosov, pri čemer združujejo metode in tehnike različnih jezikoslovnih področij, kritične sociologije in družbene semiotike. Navedene so smernice za nadaljnji razvoj KDŠ na osnovi angažirane meddisciplinarnosti.

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