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In the paper the author considers the environmental characteristics of property tax. The aim of the paper is to present how this tax can be used in order to contribute to the protection of environment. Having in mind the fact that the ecological role of property tax in Serbia is quite modest, the author will try to answer whether there is room for further greening of the property tax by introducing new tax reliefs. [ABSTRACT FROM AUTHOR]

Copyright of Socioloski Pregled is the property of Srpsko Sociolosko Drustvo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper analyzes the situation regarding the collection from nature and trade in edible taxa of fungi in Serbia. Data for the period 1993 -2016 were analyzed and compared with the data of the Customs Administration for the period 2004 -2016 on ex-ported quantities and issued permits. The Decree on the collection and trade in wild species, i.e. fungi taxa, has also been analyzed here and its amendments were proposed. The paper analyzes the threatening factors to the fungi populations in nature and proposes measures and activities to improve the situation.

The subject of this paper is the study of a certain segment of positive environmental law in the Republic of Serbia in the context of administrative legal protection. The leading international instrument in the field of environmental protection is the Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters (Aarhus Convention). The Aarhus Convention rests on the so-called "pillars", the first two of which represent the availability of environmental information and public participation in decision-making. Therefore, the presentation of the administrative and legal protection of the environment in the Republic of Serbia will be presented from the aspect of these two elements, while in the final part of the paper, the application of some of the mentioned institutes will be considered using an example from practice.

This paper contains analyses of illegal cross-border trafficking in rare and protected wild species in the period from 2013 to 2019. The method used in the paper is the analysis of data obtained from the responsible departments of the Ministry of Environmental Protection, the published reports of non-governmental sector and professional literature. Individually have been analyzed the reports of the Group for the implementation of CITES convention of the Ministry of Environmental Protection of the Republic of Serbia in the period from 2013 - 2017, the data from the Environmental Protection Inspectorate of the Ministry of Environmental Protection of the Republic of Serbia for the period 2015 - 2019, the Report on illegal killing, poisoning, catching, holding and trade in wild birds in the Republic of Serbia for the period from 2000 to 2017 of the Bird Protection and Study Society of Serbia and the publication "The Last Flight - a guide to recognizing and preventing the death of birds", published by the Bird Protection and Study Society of Serbia.

Whether investment in environmental protection is conditioned by the solvency of agricultural companies, due to the growing importance of environmental sustainability, is the topic of this paper. The goal of the research is to determine, on a sample of 40 agricultural companies, whether investment in environmental protection is conditioned by solvency in a three-year period. Solvency, which is relatively good in the sampled companies, is not correlated with investment in the environment, in the analyzed time period, based on the quantification of descriptive data from the annual report. The level of disclosure of the environmental dimension of the sustainability of agricultural companies in Serbia is at a very poor level and the ESG reporting concept is necessary. The research indicates non-compliance with the legal obligation of non-financial reporting on environmental protection of agricultural companies, which indicates that educational, legal and regulatory measures must be urgently taken in order to make the reporting as representative as possible.

The environmental protection and renewable energy sources are the priority of all investments around the world. The environmental monitoring systems are equipped with various sensors, devices, networks and software to collect, process, monitor and display data on the environmental parameters. In that sense, this paper discusses the automation of river water quality monitoring in the area of the "Čukaru Peki" copper mine in Serbia. Until now, the water quality in the area is being monitored by taking and analyzing the water samples in the competent laboratory. The automation would improve the quality of monitoring multiple times. At the same time, the significantly cheaper ("low cost") devices can be used. These devices are cheaper and their quality is for a specific application completely at the level of those offered on the market as commercial pnes. The problem is briefly considered in terms of costs and benefits.

In the period from July 10 to 14, 2023, a professional training course called "Carbon Accounting" was held in Singapore, which was the result of long-term research and application of the green economy, and which was implemented through the technical support program of the Singapore government. Singapore has been providing technical support to other developing countries since the 1960s, and in terms of economic and social development it has also emphasized the importance of investing in human resources. In the course of series of training course lectures, experts from Singapore provided an introduction to the carbon emissions accounting, as well as to the inventory of gases with a greenhouse effect (GHG - Greenhouse Gas). Topics covered in the training course were the impact of greenhouse gases on climate change, setting targets for reducing the greenhouse gas effects in Singapore, as well as approaches to calculating and monitoring the impact of carbon emissions. This paper presents topics based on the calculation of carbon emissions, the concepts of Scope 1, Scope 2, and Scope 3 emissions, which are part of the carbon emissions accounting and reporting on greenhouse gas (GHG) emissions. Certain facts about the carbon emissions accounting in the territory of the Republic of Singapore, as well as the connection of carbon accounting with the population and industry, have also been presented. Moreover, an application for calculating one's own carbon footprint has been presented, along with the photographs taken during the period of stay in this island city-state.

Improving the management of protected areas through the implementation of planned management measures is of key importance for the adequate protection and conservation of protected areas. One of the many opportunities that can be undertaken in this sense is volunteering, which is a basic and key means of active participation of citizens in solving the issues of wider community. Volunteering contributes to the creation of a stable and, for the individual, attractive social community that offers the possibility of action in the field of nature protection and management of protected areas. The aim of this paper is to analyze the results achieved through various volunteering activities within protected areas, as models of good practice, as well as to provide an overview of the possibilities for increasing the capacity of managers in human and material resources in the process of managing protected areas, which includes the process of involving volunteers. The results of various projects show that volunteers can contribute to the management's activities in different ways, and primarily by performing specific tasks for which the managers lack enough capacity. Moreover, volunteering within protected areas achieves a higher level of awareness among individuals, especially young people, about growing problems in the field of nature protection, challenges in managing protected areas, but also about the way each individual can contribute to the conservation of nature for future generations.

Despite the fact that the pond turtle has been the subject of various researches for the last few decades, we still do not have a complete picture of these reptiles distribution in Serbia. Precisely because of the lack of data, at the national level, the pond turtle has the status DD (Data Deficient). Based on literature data, it can be concluded that the pond turtle inhabits most of Serbia and that it prefers aquatic ecosystems and lower altitudes. In this paper, a new locality for the pond turtle in the Central Serbia has been presented.

In the course of multi-annual research on macromycetes within the Special Nature Reserve "Goč-Gvozdac" (Serbia), from 2009 to 2017, a total of five fungi species of the Hericiaceae family were recorded: Hericium cirrhatus, H. erinaceus, H. coralloides, H. alpestris and Dentipellis fragilis. All species of the genus Hericium, which have been presented here are strictly protected in Serbia and are listed on the Preliminary Red List of Fungi of Serbia, as well as the European lists of rare and endangered species. Excluding Dentipellis fragilis, other four species are included in the IUCN list "The Global Fungal Red List Initiative" (2023). This paper represents a contribution to better knowledge about these species.

This paper presents preliminary data on the spider fauna in the higher vegetation layers of four Belgrade river islands (adas) -Ada Ciganlija, Ada Međica, Veliko Ratno Ostrvo and Ada Huja. Most species belong to the families Araneidae and Thomisi-dae (7), followed by families Theridiidae (5), Salticidae (4), Linyphiidae (3), Tetraghnathidae (3), Philodromidae (2), Agelenidae (1), Oxyopidae (1), Pisauridae (1) and Uloboriade (1). The majority of collected individ-uals come from the Tetraghnathidae family. The PEN-insular river islands proved to be richer in terms of the number of recorded species and collected individuals than the true river islands. The observed anthropo-genic impact, present to a greater or lesser extent on all four Belgrade ada's, might have a negative impact on the spider fauna, which should be the subject of future research.

The visit to Singapore was realized in the period July 10-14, 2023. During this period, a course called "Carbon Accounting" was also held. In addition to the course, an expert visit aimed at research on the green construction was also carried out. This included an analysis of the state of the environment and sustainable development, which is based on the conservation, improvement and protection of natural and created values, all with the aim of improving the green economy and reducing the impact of climate change. Singapore, or officially the Republic of Singapore, is an island city-state in Southeast Asia. The territory of the state of Singapore consists of 63 islands, including the main island of Singapore. The southern part of Singapore, an area surrounding the mouth of Singapore River and the nowadays city's business center, used to be the only inhabited urban area, while the rest of the island was either undeveloped tropical rain forest or it was used for agriculture. According to the Köppen climate classification system, Singapore has a tropical climate with no difference in seasons. Its climate is characterized by the same temperature and pressure, high air humidity, and abundant rains. This paper also provides photographs taken during the stay in this is-land city-state.

During last several years sustainable development became a very actual topic in the world. For the first, the concept has been applied in the area of enviromental protection but gradually was spread to other areas of social life. Awareness of need to resolve problems significant for the Planet survival caused that officials on the World Summit in New York in 2015. agreed upon the 17 global sustainable development goals. One of the goals, goal No 13 is related to Climate actions. In this paper, topic related to climate changes is considered from the point of view of management system standards from family ISO 14000. In addition to the basic standard for environmental protection ISO 14001 it covers standards ISO 14064-1 related to Greenhouse gases emission, ISO 14067 related to carbon footprint of products, ISO 14080 which contains methodology on climate changes as well as ISO Guide 84 that represents guidelines for addressing climate changes in ISO standards. Finally, a short review of actual status of fulfillment of goal No. 13 in Serbia is given.

Sesalačka cave is a well-known speleological site on the northeastern border of the Sokobanja structural basin in Eastern Serbia. In order to protect the cave, expert associates of the Institute for Nature Conservation of Serbia have carried out research, the results of which are the subject of this paper. During the research, qualitative methods of synthetic data processing were applied, as well as procedures of general speleological research, collection and determination of fauna in the cave and its surroundings. The obtained research results are the basis for distinguishing the natural values of the Sesalačka cave as a Karst phenomenon and a complex natural phenomenon within its biological diversity. A special value of this cave is its morphogenetic characteristic within the integration and dissolution genetic properties of the cave. With the example of the Sesalačka cave, the theoretical assumption that caves with such genetic properties are one of the most complex forms of relief on Earth, has its full justification. Biological diversity of the cave consists of a diverse fauna of invertebrates, amphibians, reptiles and bats. Bearing in mind that the genetic features of the cave have not fully been clarified, and especially the fact that the geo-ecological conditions of the cave fauna have not fully been researched, a multidisciplinary research should be continued since the Sesalačka cave deserves it due to its natural values.

Since 2020, the "Osredak" Special Nature Reserve has been a protected natural area of the Republic of Serbia, of regional, i.e. great importance. It is situated in central Serbia, along both banks of the West Morava. The area was designated as protected in order to conserve the bog habitats of the Morava River valley, as well as old bayous, ponds and lakes, which were created by decades of gravel extraction. The public-utility company "Kruševac" manages this area, and at its request, cooperation was established with the Istitute for fodder crops Kruševac in order to update the Reserve's flora inventory, with an emphasis on protected plant species, but also on invasive alien species. A list of all plant taxa that have been recorded in the Reserve so far (169 species) and specific solutions that might contribute to the conservation and improvement of natural values of the "Osredak" special nature reserve have also been included in this paper.

The oak forest in the village of Radenkovac (municipality of Sokobanja) is one of the rare, extremely old and preserved oak forests in the Eastern region of Serbia. As such, it was recognized by the municipality of Sokobanja and an initiative was launched to protect this area. This paper presents the results of floristic research of the oak forest, and provides a review of the recorded forest ecosystems. The aim of the research is to valorize the area from the aspect of nature conservation and to obtain significant data on flora and vegetation for the purposes of preparing a future conservation study. The field research determined a total of 114 plant taxa, classified within 100 genera and 40 families. The basic value of the area is reflected in the preserved forest community of sessile oak and Turkey oak (Quercetum petraeae-cerris B. Jovanović (1960) 1979), as well as in the presence of rare and endangered species such as Kosovo peony (Paeonia peregrina), red helleborine (Cephalanthera rubra) and lady orchid (Orchis purpurea).

According to international and national legislation European pond turtle and its habitats have been highlighted as priority regarding protection. Due to such status, this species is the subject of population research and active protection throughout its native range, however, systematic research was started only recently on the territory of the Republic of Serbia. Population studies of pond turtles have lasted the longest in our country at Lake Ludaš, where the twelfth research season was marked in August 2022. This paper presents the population parameters processed so far, including: population density, survival rate, gender ratio of adult individuals, as well as gender dimorphism in shell size and body mass. In addition, the threatening factors that were recorded on the terrain, as well as active protection measures that were undertaken or proposed have been described.

As a science, criminology initially studied actions which violated the rules imposed by the criminal code, the perpetrators, and the victims of such acts. During its development, the subject of criminology was later expanded to include illegal acts not prescribed by the criminal code and the "perpetrators" of such acts, who, for whatever reason, cannot be held criminally responsible. In the 1980s, under the influence of environmental associations, the question of whether environmental protection could be an area of interest for criminology arose. Initial research into this subject encountered a problem related to the fact that environmental endangerment is most often caused by the actions of states and large companies, which are usually not sanctioned in any way. This worsens the quality of life and, in the worst-case scenario, makes a country unfit for life. As a result of contemplating this topic, green criminology was born, whose most important views I would like to present to you in this paper.

Burning plant residues is a practice that some farmers apply on agricultural land after the harvest. It causes numerous harmful effects on the land, environment, climate, and can endanger the lives of people, animals and property. This paper analyzes the legal regulations of the European Union and individual member states in order to find an answer to the question of how to regulate the ban on burning crop residues. Given that a large number of fires occur in the Republic of Serbia every year in the post-harvest period, special attention is paid to the analysis of domestic regulations to find answers to the question of whether this decades-long problem is caused by inadequate legal regulations or whether the existing regulations are not applied properly.