Starting from the fact that the units of local self-government of the Republic of Serbia are not sufficiently oriented towards innovations related to human resources and the environment, the application of quantitative research tradition examines the positioning and understanding of certain procedures and decisions of human resources management regarding the functioning of the environmental protection system, on the one hand, and future strategies for changing the given system, on the other. A series of 105 face-to-face interviews were conducted during the whole of 2016 in 105 of the 191 municipalities in the Republic of Serbia. Examination of the attitudes of the local self-government was carried out using a specially designed closed electronic questionnaire. The results of the multivariate regressions show that the most important predictor of the possible improvement of the environment is the size of the municipality. The remaining variables (e.g., human resources policy, human resources service) did not have significant effects on the ability to improve the environment. In more than half of local self-governments, there was no clearly defined human resources strategy in the field of environmental protection, an environmental protection service, an Environmental Action Plan, as well as an employment plan for waste management in local governments, etc. The research has shown that top managers of local governments agree that the management of human resources in environmental protection represents a significant opportunity to improve the quality of the environment. The results of the research can be used to improve the organization of human resource competence in environmental protection and the quality of a working and sustainable environment in the area of local self-government.
The aim of this paper is to investigate the determinants relevant to the identity of family enterprises from the perspective of their owners, in order to determine the differences in perspective according to gender, and to point out their social role. To this end, small and medium-sized family-owned enterprises operating in Serbia were observed. The focus was on determining their identity and the wider (social) role they play. It has been established that there are significant differences in certain attitudes of the owners of small and medium-sized enterprises stemming from a difference in their genders, which affects their identities and the positioning of the role they play in society.
The process of fiscal decentralization, typical of contemporary societies, in addition to the fiscal effect, also has a political effect. Namely, because bearers of political power need to get closer to citizens, fiscal decentralization is often seen Milanovic as part of the democratization process in a society. Within that process, property tax is gaining more and more importance. In that respect, Serbia is no exception. The aim of the paper is to determine whether property tax in Serbia has the characteristics of an instrument for achieving fiscal decentralization. Moreover, the authors will also determine how the property tax, as a significant source of revenues for local authorities, contributes to the development of democracy in Serbian society at the local level.
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