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.

Soil erosion is a problem that affects the landscape at different scales and represents a serious challenge for land management and soil conservation in both natural forests and meadows. The aim of this study was to determine how the parent material and land use affect the physical and chemical properties of the soil in the area of the Fruska gora Mountain. The soils were developed on five bedrock types: serpentinite, marl, trachyte, shale, loess and two land use types: forest and meadow. Twenty-three forest soil and 24 meadow soil from a depth of 0-20 cm were sampled from the Fruska gora Mt. Following properties were determined: pH, electrical conductivity, oxidation-reduction potential, content of organic carbon, sodium adsorption ratio, aggregate size and stability. There is no statistically significant difference in pH, Eh, EC, and SAR values between the analyzed forest and meadow soils, but there is a statistically significant difference in the content of Corg. It can be conculded that both the parent matrial, and to a slightly less extent, land use have a great influence on physico-chemical properties of the soil.

The healthcare environment is made up of highly complicated interactions between many technologies, activities, and people. Ensuring a solid communication between them is vital to ease the healthcare management. Semantic ontologies are knowledge representation tools that implement abstractions to fully describe a given topic in terms of subjects and relations. This scoping review aims to identify and analyse available ontologies which can depict all the available use-cases that describe the hospital environment in relation to the European project ODIN and its future expansion. The review has been conducted on the Scopus database on January 13th, 2023 using the PRISMA extensions for scoping reviews. Two reviewers screened 3,225 documents emerged from the database search. Further filtering led to a final set of 32 articles to be analysed for the results. A set of 34 ontologies extracted by the identified articles has been analysed and discussed as well. The results of this study will lead to the implementation of a common integrated ontology which could hold information about healthcare entities as well as their semantic relationships, strengthen data exchange and interconnections among people, devices and applications in an expanded scenario which include Internet of Things, robots and Artificial Intelligence.