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The main purpose of this paper is to analyze the abuses of rights in the Croatian tax system committed by members of capital companies, which were identified during tax supervision. In the context of the above, it should be emphasized that in the Republic of Croatia, in accordance with applicable legislation, members of capital companies are generally not liable for the obligations of the company, which resulted in the possibility of members of these companies to commit a number of abuses. Thus, during tax inspections in the Republic of Croatia, the occurrence of establishing new companies with the aim of transferring profits to them after the previous company over-indebtedness which resulted in the company’s inability to settles its short-term and long-term financial obligations to creditors. In order to achieve the purpose of the paper, the authors analyze the legal framework of the Republic of Croatia and its compliance with European Union regulations in the context of abuse of rights in the tax system and the responsibilities of members of capital companies. Special attention is paid to the analysis of individual cases of abuse and their perception through the prism of decisions of Croatian and European courts. In the conclusion of the paper, the authors present suggestions and recommendations for improving the detected problems. Methodologically, the authors collected relevant data in the text using analysis and synthesis, and in the preparation of the paper used a comparative method, inductive and deductive method, and the method of compilation., Cilj rada jest analizirati zlouporabe prava u hrvatskom poreznom sustavu koje su počinili članovi trgovačkih društava kapitala, a koje su utvrđene prilikom provođenja poreznog nadzora. U kontekstu navedenoga, valja naglasiti da u Republici Hrvatskoj, sukladno važećoj zakonskoj regulativi, članovi trgovačkih društava kapitala u pravilu ne odgovaraju za obveze trgovačkog društva, što je rezultiralo mogućnošću članova navedenih društava da počine cijeli niz zlouporaba prava. Tako je prilikom provođenja poreznih nadzora u Republici Hrvatskoj evidentirana pojavnost osnivanja novih trgovačkih društava s ciljem prenošenja dobiti na njih nakon što se prethodno društvo prezadužilo, što je rezultiralo nesposobnošću društva da podmiri svoje kratkoročne i dugoročne financijske obveze prema vjerovnicima. Kako bi se realizirao postavljeni cilj, u radu se analiziraju pravni okvir Republike Hrvatske i njegova usklađenost s propisima Europske unije u kontekstu zlouporabe prava u poreznom sustavu kao i odgovornosti članova trgovačkih društava kapitala. Posebna pozornost u radu posvećuje se analizi pojedinih slučajeva zlouporabe te njihova sagledavanja kroz prizmu odluka hrvatskih i europskih sudova. U zaključku rada, autori iznose prijedloge odnosno preporuke za poboljšanje detektiranih problema. U kontekstu metodologije rada, valja naglasiti da su se relevantni podaci prikupili primjenom analize i sinteze, a prilikom izrade rada korištene su komparativna, induktivna i deduktivna metoda te metoda kompilacije.

Open Educational Resources (OERs) can be simply defined as educational resources freely available to students and/or educators to openly use, adapt, or reuse for educational and non-commercial purposes. In the last decade there have been many initiatives and projects that deal with OERs – namely, their production, categorization and optimization with the goal of making education more available to everyone interested but also to better formal educational practices. DECriS Erasmus+ project, in which the Department of Information Sciences of the Faculty of Humanities and Social Sciences Osijek is a main coordinator, aims to better digital education and as one of its’ intellectual outputs plans to optimize existing OERs in the field of information science and produce a new OER on preservation of analog and digital materials. Planning and creating an OER that is based on the field of preservation includes multiple steps. Firstly, it is imperative to understand the content it needs to include which in turn implies the understanding of the complex field of preservation and the need to approach it systematically. Understanding of preservation in general also provides the basis for conducting research of OERs on this topic that are already available but also for creating the way of analyzing the content which they present – how it is presented, with what purpose and which content is presented, etc. This paper aims to analyze the state-of-play of available OERs on preservation which can serve as additional educational materials for students of information sciences and other interested users as well as have a role in life-long learning when it comes to information professionals. The analysis of the state-of-play of OERs on preservation of analog and digital materials consists of investigating platforms that offer OERs, finding OERs on the topic of preservation and categorizing them according to the typological categories of OERs as well as criteria for analyzing the specific OERs on preservation according to the theoretical background of the field of preservation. The analysis of OERs was based on literature review and research already produced by DECriS project partners’ teams. The results of these analyses provide an understanding on what kind of OERs exist in the field of preservation and the basis for creating general guidelines for content that should be included and presented in an OER for preservation of analog and digital materials.

Sodium alginate aqueous solutions of different concentrations (0.5, 1.0, or 2.0%) were used for improving the sorption properties (evaluated through the determination of water retention power (WRP) and wetting time (WT)) of raw jute fabric. The influence of drying conditions (never-dried samples, samples dried at 60 °C or at room temperature) on the sorption properties of alginate-treated jute fabrics was also studied. Independently on the examined method (centrifuge or water absorption method), the same trend of improvement in WRP of alginate-treated fabrics was observed. The WRP of never-dried fabric treated with 2.0% sodium alginate solution determined using the water absorption or centrifuge method increased by 4.8 or 3.3 times compared to raw jute fabric, respectively. Moreover, the WT of jute fabrics decreased from 206.9±6.6 s down to 1.7±0.1 s after the treatment with 0.5% sodium alginate solution. The improved sorption properties of alginate-treated jute fabrics are attributed to the alginate layer on the fabric surface having a higher number of accessible carboxyl groups as well as hydroxyl groups capable of forming new hydrogen bonds with water molecules. Vodeni rastvori natrijum-alginata različitih koncentracija (0,5, 1,0 ili 2,0%) korišćeni su za poboljšanje sorpcionih svojstava (procenjenih određivanjem sposobnosti zadržavanja vode (WRP) i vremena kvašenja (WT)) sirove tkanine jute. Takođe je proučavan uticaj uslova sušenja (neosušeni uzorci, uzorci sušeni na 60 °C ili na sobnoj temperaturi) na sorpciona svojstva tkanina jute tretiranih alginatom. Nezavisno od metode ispitivanja (centrifugiranjem ili apsorpcijom vode posle potapanja), dobijen je isti trend poboljšanja sposobnosti zadržavanja vode tkanina tretiranih alginatom. Sposobnost zadržavanja vode nesušene tkanine tretirane 2,0% rastvorom natrijum-alginata, određene metodom apsorpcije vode posle potapanja ili centrifugiranjem, povećana je 4,8 ili 3,3 puta u poređenju sa sirovom tkaninom jute, respektivno. Štaviše, tretman tkanina jute 0,5% rastvorom natrijum-alginata dovodi do smanjenja vremena kvašenja sa 206,9±6,6 s na 1,7±0,1 s. Poboljšana sorpciona svojstva tkanina jute tretiranih alginatom pripisuju se sloju alginata na njihovoj površini sa većim brojem dostupnih karboksilnihi hidroksilnih grupa sposobnih da formiraju nove vodonične veze sa molekulima vode.

Summary. Interleukin-6 (IL-6) is a pleiotropic cytokine with pro-inflammatory and anti-inflammatory functions. Placentation and pregnancy progression depend on adequate interaction between the processes of proliferation, apoptosis, and invasion of trophoblast cells into the endometrium. Various cytokines and growth factors play important roles in regulating these processes, where IL-6 represents one of the major regulatory molecules influencing the trophoblast phenotype. In physiological circumstances, IL-6 is involved in angiogenesis and remodeling of endometrial blood flow, stimulates the production of placental hormones, and is one of the main regulators of inflammation response and immune homeostasis in the placenta. Elevated levels of IL-6 are indicated in women with infertility, preeclampsia, and placental neoplastic processes. Hypoxic conditions in the placenta play a pivotal role in modulating differentiation, invasion, and redox homeostasis of trophoblast and also seems to have a significant contribution to IL-6 effects. At the same time, IL-6 affects the oxidative state of trophoblasts, although the mechanisms of these outcomes are yet to be fully understood. Our experiments suggest the importance of hypoxic conditions in determining the effects of IL-6 in trophoblasts and the differential reactivity of JEG-3 cells in response to this cytokine. Additionally, increased levels of IL-6 in different systemic pathological states induce various disturbances of trophoblast cell homeostasis and could be one of the risk factors in the development of pregnancy disorders. Recently, increased IL-6 levels have been detected in COVID-19 cases as one of the major actors of the cytokine storm, raising the concerns of infection regarding the effects on the placenta and the offspring.

Fitozeide (Phytoseiidae) su dobro proučena grupa grinja, prvenstveno zbog uloge u integralnoj zaštiti bilja. Predatori su fitofagnih grinja (Tetranychoidea i Eriophyoidea) i sitnih insekata (Thysanoptera i Hemiptera). Aktivno se hrane larvama vaši, ali se takođe oslanjaju na štitaste vaši kao izvor pristupačnih hibernakuluma, gde različite vrste fitozeida hiberniraju u agregacijama jedna pored druge. Ovi složeni interspecijski odnosi su podjednako neistraženi u akarološkoj i entomološkoj literaturi, pa je ovaj rad usmeren u tom pravcu. Prezimljavanje fitozeida pod štitovima, jajnim kesama i egzuvijama larvi štitastih vaši istraživano je na širem području Beograda, Smedereva, Sremske Mitrovice, Bačke Palanke, Koceljeve, Žagubice, Jagodine, Nove Varoši, Prokuplja i Zubinog Potoka. Uzorkovanje infestiranih grančica obavljeno je u periodu mirovanja i početkom vegetacije. U laboratoriji je vršen pregled grinja pod praznim štitovima, jajnim kesama i u egzuvijama larvi. Fitozeide i štitaste vaši su sakupljene sa 18 vrsta iz 14 biljnih familija: Acer sp. (Aceraceae), Carpinus betulus (Betulaceae), Euonymus japonicus (Celastraceae), Sophora japonica (Fabaceae), Quercus robur (Fagaceae), Hydrangea macrophylla (Hydrangeaceae), Juglans regia (Juglandaceae), Salvia rosmarinus (Lamiaceae), Fraxinus excelsior (Oleaceae), Picea abies (Pinaceae), Cydonia oblonga, Malus domestica, Prunus domestica, Rosa canina i Rubus caesisus (Rosaceae), Tilia tomentosa (Tiliaceae), Celtis occidentalis (Ulmaceae) i Vitis vinifera (Vitaceae). Fitozeide su izolovane iz štitova i jajnih kesa devet vrsta familije Coccidae: Coccus pseudomagnoliarum (Kuwana), Eulecanium tiliae (L.), Parthenolecanium corni (Bouche), P. persicae (Fabricius), P. rufulum (Cockerel), Physokermes piceae (Schrank), P. hemycriphus (Dalman), Pulvinaria hydrangeae Steinweden i P. vitis (L.). Pored toga, izolovane su iz štitova i egzuvija pet vrsta familije Diaspididae: Aulacaspis rosae (Bouche), Diaspidiotus perniciosus (Comstock), Lepidosaphes ulmi (L.), Pseusdalacaspis pentagona (Targ.-Tozz.) i Unaspis euonymi (Comstock). Utvrđeno je prisustvo 12 vrsta fitozeida: Amblyseius andersoni (Chant), Euseius finlandicus (Ouds.), Kampimodromus aberrans (Ouds.), Neoseiulella tiliarum (Ouds.), Paraseiulus soleiger (Ribaga), P. talbi (Athias-Henriot), P. triporus (Chant & Yoshida-Shaul), Phytoseius echinus Wainstein & Arutunjan, P. macropilis (Banks), P. ribagai Athias-Henriot, Typhlodromus pyri Scheuten i T. rhenanus (Ouds.). Nafrekventnije vrste su bile E. finlandicus (nađena sa 10 vrsta vaši), T. rhenanus (nađena sa devet vrsta vaši), N. tiliarum i A. andersoni (obe nađene sa po pet vrsta vaši). Od ukupno 813 identifikovanih jedinki fitozeida, najbrojnije su bile iste četiri vrste - E. finlandicus (36,53%), N. tiliarum (34,44%), A. andersoni (17,84%) i T. rhenanus (5,04%); preostale vrste fitozeida zajedno su činile svega 6,15 % pregledanog materijala. Najveći broj vrsta fitozeida nađen je pod štitovima P. corni (8), E. tiliae (7), P. pentagona (5) i A. rosae (4).