The paper deals with taxes and the tax system in Bosnia and Her­zegovina. Modern tax systems are based on taxation of income and con­sumption. For developing countries like Bosnia and Herzegovina, the tax­ation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzego­vina are corporate income tax, personal income tax, value-added tax, so­cial security contributions, and excises. The taxation system in Bosnia and Herzegovina is characterized by low tax rates. Personal income tax is paid at the rate of 10% which means that we have proportional tax rates. But so­cial security rates are high as follows (employee’s share): 17% for pension in­surance, 12,5% for health insurance and 1,5% for health insurance. We need some fiscal reforms within fiscal policy if we want to have higher salaries and standard of living.

The paper deals with foreign direct investments (FDI) with a spe­cial focus on Bosnia and Herzegovina. Most of the world’s economies are in­terested in FDI, especially today in a globalized society. They can generate new jobs, and contribute to the development of new technology, and their special contribution is reflected in the stimulation of economic growth, development and employment. In recent years, Bosnia and Herzegovina made a lot of effort to attract foreign direct investments as one of the important ways to stimulate economic development and solve the problem of unemployment Considerable progress in this field has been achieved by adjusting the legislation and institutional framework. The costs, procedures and time of registration of craft-entrepreneurial activ­ities have been reduced, and various benefits in the field of customs and tax­es have been provided, which will be presented in the paper

Plant extracts contain a large number of organic compounds, and one of the large groups of compounds present are phenolic compounds. Researchers have shown that a certain number of these compounds can be used as effective metal corrosion inhibitors. Plant extracts of raspberries (leaves, flowers, and fruit) were obtained by ultrasonic extraction using 96% ethanol as a solvent. The UV/Vis spectrophotometric method was used to determine the content of total phenols in plant extracts. Phenolic acids and flavonoids in plant extracts were separated and quantified using the HPLC method. Tafel extrapolation was used for electrochemical characteristics. The corrosion characteristics and behavior of bronze in 3% NaCl solution, with and without the presence of plant extracts were investigated. The content of total phenols in leaves was found to be 107.14±3.63 mg/g in flowers 148.99±9.02 mg/g and in fruits was 8.75±0.61 mg/g. Leaf extract in a concentration of 0.04828 g/L according to the Tafel extrapolation method provides the best protection for bronze in a 3% NaCl solution. The same concentration in the case of flower and fruit extracts proved to be the most favorable.

This paper primarily analyzes the classification of international organizations according to different criteria to see the specificity of the EU as a sui generis international organization. The authors specifically examine the legal order of the EU and the process of achieving full membership. They are interested in the EU accession process, particularly for countries in the Western Balkans like Bosnia and Herzegovina, which is covered by the Stabilization and Association Agreement. Candidate countries have access to various EU funds, which the authors analyze as pre-accession assistance. The study assesses Bosnia and Herzegovina’s status in European integration and delves into the use of IPA funds in the country, including its withdrawal, scope, and limitations. The authors emphasize the importance of IPA funds for Bosnia and Herzegovina.

In this paper the influence of different process parameters on surface roughness responses in plasma jet cutting process was investigated. Experimentations were conducted on shipbuilding aluminium 5083 sheet thickness 8 mm. Experimental work was performed according to Taguchi L27 orthogonal array by varying four parameters such as gas pressure, cutting speed, arc current and cutting height. Due to complexity of manufacturing process and aim to cover wide experimental space few constraints regarding cutting area were defined. Surface roughness parameters Ra and Rz were analysed as cut quality responses. In order to define mathematical model that will be able to describe effects of process parameters on surface roughness artificial intelligence (AI) fuzzy logic (FL) technique was applied. After functional relations between input parameters and surface roughness responses were defined prediction accuracy of developed fuzzy logic model was checked by comparison between experimental and predicted data. Mean absolute percentage error (MAPE) as well as coefficient of determination (R2) were used as validation measures. Finally, optimal process conditions that lead to minimal surface roughness were defined by creating response surface plots.

The removal of copper ions from aqueous solutions using bean shells as an adsorbent is presented in this paper. The influence of the solution solution pH on the biosorption capacity was investigated. The biosorption capacity increased with the increase in the solution pH. The pseudo-second order kinetic model showed the best agreement with the analyzed experimental data, indicating that chemisorption could be a possible way of binding the copper ions to the surface of the bean shells. The Langmuir isotherm model best fitted the analyzed isotherm data. The SEM-EDS analysis was performed before and after the biosorption process. The change in the morphology of the sample after the biosorption process was evident, whereby K, Mg, Si, and Ca were possibly exchanged with copper ions. Response Surface Methodology (RSM) based on the Box-Behnken design (BBD) was used to optimize the biosorption process, with the selected factors: the solution pH, initial copper ions concentration, and contact time. The optimum biosorption conditions were determined to be: pH = 3-4, initial copper ions concentration 100 mg dm-3, and contact time 10-30 minutes.

Šerijatska vjenčanja kršćana iz različitih su se razloga prakticirana gotovo kroz cijelo razdoblje osmanske vladavine. Za kršćanske parove koji bi svoju vezu ozakonili pred kadijom vrijedila su ista pravila kao i za muslimane, što je u odnosu na strogoću crkvenih propisa imalo svoje prednosti. Tako su se kršćani mogli vjenčati s bližim srodnikom ili pripadnikom druge Crkve, razvesti se, a u slučaju rastave ili muževe smrti udovica je, barem neko vrijeme, bila osigurana iznosom vjenčanog dara koji se dogovarao prije vjenčanja.

Geoekološko vrednovanje reljefa Parka prirode Hutovo blato s aspekta njegove turističke i rekreacijske valorizacije provedeno je na temelju prethodne geomorfološke analize. U radu je promatran turizam i rekreacija kao sociološki elementi razvoja parka prirode Hutovo blato. Za postupak geoekološkog vrednovanja izdvojeni su reljefni oblici određenog stupnja atraktivnosti (vrhovi, padine, korita i dolinska dna, vododerine, područje oko Deranskog jezera, područje oko Svitavskog jezera i Svitavsko jezero), koji su vrednovani za sljedeće oblike rekreacije: šetnja, brdski biciklizam, rekreacijski biciklizam, promatranje ptica i krajolika te kajaking i kanuing. Stupanj pogodnosti reljefa za navedene vidove rekreacije određen je na temelju fizičke pogodnosti, estetske vrijednosti i dostupnosti. U postupku vrednovanja primijenjena je metoda relativnog vrednovanja reljefa. Provedeno vrednovanje ukazalo je na vrijedne i potencijalno vrijedne dijelove reljefa, ali i na one ograničavajuće elemente krajolika, zbog kojih pojedini dijelovi nisu do sada dovoljno turistički valorizirani. To se posebno odnosi na istočni i jugoistočni dio Parka s izraženim problemom fizičke pogodnosti i (ne)dostupnosti (udaljenost te nepostojanje ili neuređenost pješačkih staza, otežane plovnosti, nepristupačnosti obale obrasle vegetacijom). Predložene su moguće aktivnosti za povećanje geoekološke vrijednosti prostora (uređivanje infrastrukture za rekreacijski biciklizam, te obnova starih i uređenje novih edukativnih staza za šetnju i edukaciju na prostoru koji ima potencijal postati zanimljiv i atraktivan dio Parka prirode Hutovo blato).

Cadastral data can be used for different purposes because it represents important data created in different time periods. Analog cadastral maps like parts of the cadastral register offer graphical data about the locations of the watermills. On the cadastral maps are written a year of the creation of the graphic representation. The year of creation of the plan and the black color of the symbol of the watermill means that it was built before of survey. In the paper, the depictions of watermills in the settlements of Kasapovići and Isakovići in the municipality of Novi Travnik on the cadastral maps of the old and new survey and some historical data were analyzed. Some of the watermills existed on the terrain, but they were not registered in the cadastral register. The locations where watermills exist and where existed were explored. Additional information about watermills collected on the terrain as well as from individual residents of the mentioned settlements was given.

Dudanov park nalazi se sa sjeverne strane naselja Kaštel Kambelovac. Početkom 19. stoljeća park su podigli članovi obitelji Dudan nasuprot obiteljske palače. Arhivska građa o izvornom uređenju perivoja nije pronađena. Sukladno austrijskoj izmjeri iz prve polovice 19. stoljeća, osim agrikulturnih posjeda u neposrednoj blizini palače, obitelj je posjedovala i reprezentativni perivoj karakteristične ortogonalne postave šetnih staza. Uređenje zapuštenog Dudanovog parka (površine 5915 m2) iz 2021. godine bio je veliki iskorak u hortikulturnom uređenju Kaštel Kambelovca. Cilj rada bio je ispitati aspiracije korisnika novoobnovljenog Dudanovog parka. Osim navedenog u radu je izvršena inventarizacija postojeće i obnovljene vegetacije. Rad je proširen analizom dostupne literature, austrijskog katastra i recentnog projekta obnove. Rezultati anketnog ispitivanja su pokazali da je posljednja rekonstrukcija parka ispunila cilj - park je postao često korišteno javno mjesto građana Kaštel Kambelovca i drugih posjetitelja. Usporedbom stanja na terenu i projektne dokumentacije, utvrđeno je da je osnova parka s njegovim sadržajima izvedena prema projektnoj dokumentaciji. Vizualnim pregledom je ustanovljeno da je park vrlo dobro održavan. Taksonomskom analizom obuhvaćeno je 45 svojti gdje dominiraju kritosjemenjače s podjednakom zastupljenošću grmolikih formi i stabala.