Keywords: municipality; village mayor; report on the state of municipality; double term in office; vote of confidence;
At the turn of November 2018, the next local elections were held in Poland. However, this time, along with the next term, a number of new legal arrangements and structures have been implemented as a result of the adoption of the Act of 11 January 2018 on amending certain laws to increase the participation of citizens in the process of electing, functioning and controlling certain public bodies. The legislature has set itself the objective of adopting solutions to enable and facilitate greater influence for members of local and regional communities, especially in legislative and executive bodies of local government units. Some of these changes affect the executive body in the municipality (local government commune), i.e. village mayor (town mayor or city president), affecting the change in its scope and powers.
More...Keywords: micro-enterprise; Government Ordinance No. 16/2022; 500 000 Euro ceiling; fiscal facilities;
The taxation regime of the micro-enterprises incomes is amended starting with the 1st of January 2023, according to the Government Ordinance No. 16/2022 for amending and supplementing the Law No. 227/2015 on the Fiscal Code, the abrogation of normative acts and other financial-fiscal measures. The micro-enterprises income tax becomes optional. We are witnessing the redefining of the microenterprises and the exceptions regarding the entities that can apply this regime and the amendment of the rules for exiting the micro-enterprises income tax application. Changes include the reduction of the achieved incomes ceiling to 500,000 Euro, the elimination of the 3% tax rate, the obligation that the company should have at least one employee, the limitation of the number of micro-enterprises owned by the same shareholder/associate. The ordinance clearly states the tax decrease order of the fiscal facilities. Likewise, the companies applying the specific tax in 2022 are provided with the possibility to select the payment of the micro-enterprises income tax starting next year.
More...Keywords: synod; synodality; Ecclesiology; youth; synodal process; Synodal Church; Christus vivit
Pope Francis is very concerned to transform the Church through synodality. He has chosen the synod of bishops as the main tool for this reform. This paper shows how the functioning of the Synod of Bishops, which the pope has profoundly transformed, puts this project of a synodal Church into effect. From this point of view, the process of the 2018 synod on youth is an example of how synodality is transforming the Church. By taking the steps of this process step by step, the paper shows how the practice of synodality is deeply transforming the Church and how the synod of 2018 paves the way for the synod of 2023 on the synodality of the Church.
More...Keywords: Russia; Ukraine; US; military forces; propaganda; refugees; dead and wounded; military technique; fighting; aid;
After 360 days of war (as of February 24, 2023)- the biggest war of the 21st century, called by the Russians "Special Military Operation" against Ukraine, more than 10 million Ukrainians crossed the border, took refuge, migrated to other countries of the world. Cities are bombed, towns and rural settlements are burned and destroyed, hundreds of Russian missiles have destroyed the infrastructure, the Ukrainian economy. Many Ukrainian and Russian men,have been forcibly herded into trenches. More than 200,000 soldiers and civilians were killed on both sides.It is a long-running war that may turn into a global conflagration involving more than 40 countries of the world.
More...Keywords: Real estate law; review;
Review of: „Revue de Droit Immobilier”, no. 1 – Janvier, Editions Dalloz, Paris
More...Keywords: in memoriam; Dževdeta Ajanović; obituary; academic life;
Year 1993, the beginning of the work of the Islamic Pedagogical Academy in Zenica, the first meeting with Prof. Ajanović. It was that a time of personal confusion, great pain and unquestionable communitarian identification with Bosnia and the Bosnian language Muslims. We were the professor's assistants, we studied the first steps of the academic journey from prof. Ajanović. Beige arrogance, without highlighting the difference in our academics titles, prof. Dževdeta shaped our beginnings patiently, gently and with trust. If we gave later to his assistants, at least the essence of the essential human, that is from prof. Ajanović, she taught us that.
More...Book review: Vladimir Sabourín. Studies. 2023
More...Keywords: Dmytro Pawłyczko; Ukrainian poet;
In memoriam: Dmytro Pawłyczko (28 IX 1929–29 I 2023)
More...Keywords: security studies; congress;
More...Defended PhD theses in Bulgaria in the field of linguistics, literature, history, folklore, ethnography and art studies.
More...Selected bibliography in the field of Bulgarian Studies published in the current year.
More...Content of the main Bulgarian scientific journals for the current year in linguistics, literature, history, folklore, ethnography, archaeology and art studies.
More...Keywords: Bibliography; Philosophy; Bibliography 2023;
I. Pregled sadržaja, II. Popis radova po autorima.
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