Global crises like pandemics and geopolitical turbulence have underscored the importance of responsible business practices and corporate transparency. In light of these circumstances, ESG reporting, which measures and expresses a company's concern for the environment, society, and transparent management, has become increasingly crucial. However, in challenging environments with limited resources, such as Bosnia and Herzegovina (BiH), adopting ESG reporting can present significant barriers to the accounting profession. Therefore, this paper aims to examine accountants' readiness in BiH to adopt ESG reporting under such circumstances. To achieve this goal, we surveyed a representative sample of 290 accountants from across BiH. The survey used a Likert scale to assess accountants' knowledge of ESG standards, their willingness to adopt different reporting methods, and their expectations regarding the impact of ESG reporting on their work, responsibilities, long-term career prospects, and professional development. Data analysis included descriptive statistics, ANOVA tests and t-tests in Excel and SPSS programs. Our study provides valuable insights into the readiness of accountants for ESG reporting, the measures necessary to support its implementation, and the impact of ESG on the development of the accounting profession in BiH. The study also discusses the role accountants can play in encouraging ESG reporting and answers questions about ESG standards' challenges and how accountants can prepare for their adoption. Our results demonstrate that the majority of accountants in BiH support ESG reporting, but they lack the necessary knowledge, tools, and resources to properly implement the new requirements. Hence, we strongly recommend taking measures to improve the preparation of accountants for ESG reporting.

BACKGROUND: Acute ischemic stroke with isolated posterior cerebral artery occlusion (iPCAO) lacks management evidence from randomized trials. We aimed to evaluate whether the association between endovascular treatment (EVT) and outcomes in iPCAO acute ischemic stroke is modified by initial stroke severity (baseline National Institutes of Health Stroke Scale [NIHSS]) and arterial occlusion site. METHODS: Based on the multicenter, retrospective, case-control study of consecutive iPCAO acute ischemic stroke patients (PLATO study [Posterior Cerebral Artery Occlusion Stroke]), we assessed the heterogeneity of EVT outcomes compared with medical management (MM) for iPCAO, according to baseline NIHSS score (≤6 versus >6) and occlusion site (P1 versus P2), using multivariable regression modeling with interaction terms. The primary outcome was the favorable shift of 3-month modified Rankin Scale (mRS). Secondary outcomes included excellent outcome (mRS score 0–1), functional independence (mRS score 0–2), symptomatic intracranial hemorrhage, and mortality. RESULTS: From 1344 patients assessed for eligibility, 1059 were included (median age, 74 years; 43.7% women; 41.3% had intravenous thrombolysis): 364 receiving EVT and 695 receiving MM. Baseline stroke severity did not modify the association of EVT with 3-month mRS distribution (Pinteraction=0.312) but did with functional independence (Pinteraction=0.010), with a similar trend on excellent outcome (Pinteraction=0.069). EVT was associated with more favorable outcomes than MM in patients with baseline NIHSS score >6 (mRS score 0–1, 30.6% versus 17.7%; adjusted odds ratio [aOR], 2.01 [95% CI, 1.22–3.31]; mRS score 0 to 2, 46.1% versus 31.9%; aOR, 1.64 [95% CI, 1.08–2.51]) but not in those with NIHSS score ≤6 (mRS score 0–1, 43.8% versus 46.3%; aOR, 0.90 [95% CI, 0.49–1.64]; mRS score 0–2, 65.3% versus 74.3%; aOR, 0.55 [95% CI, 0.30–1.0]). EVT was associated with more symptomatic intracranial hemorrhage regardless of baseline NIHSS score (Pinteraction=0.467), while the mortality increase was more pronounced in patients with NIHSS score ≤6 (Pinteraction=0.044; NIHSS score ≤6: aOR, 7.95 [95% CI, 3.11–20.28]; NIHSS score >6: aOR, 1.98 [95% CI, 1.08–3.65]). Arterial occlusion site did not modify the association of EVT with outcomes compared with MM. CONCLUSIONS: Baseline clinical stroke severity, rather than the occlusion site, may be an important modifier of the association between EVT and outcomes in iPCAO. Only severely affected patients with iPCAO (NIHSS score >6) had more favorable disability outcomes with EVT than MM, despite increased mortality and symptomatic intracranial hemorrhage.

Our cross-sectional study demonstrates that there is a high rate of co-trimoxazole induced drug rash, in patients treated for immune related adverse events, with those developing rash appearing to have a reduced survival.

BACKGROUND: Acute ischemic stroke with isolated posterior cerebral artery occlusion (iPCAO) lacks management evidence from randomized trials. We aimed to evaluate whether the association between endovascular treatment (EVT) and outcomes in iPCAO acute ischemic stroke is modified by initial stroke severity (baseline National Institutes of Health Stroke Scale [NIHSS]) and arterial occlusion site. METHODS: Based on the multicenter, retrospective, case-control study of consecutive iPCAO acute ischemic stroke patients (PLATO study [Posterior Cerebral Artery Occlusion Stroke]), we assessed the heterogeneity of EVT outcomes compared with medical management (MM) for iPCAO, according to baseline NIHSS score (≤6 versus >6) and occlusion site (P1 versus P2), using multivariable regression modeling with interaction terms. The primary outcome was the favorable shift of 3-month modified Rankin Scale (mRS). Secondary outcomes included excellent outcome (mRS score 0–1), functional independence (mRS score 0–2), symptomatic intracranial hemorrhage, and mortality. RESULTS: From 1344 patients assessed for eligibility, 1059 were included (median age, 74 years; 43.7% women; 41.3% had intravenous thrombolysis): 364 receiving EVT and 695 receiving MM. Baseline stroke severity did not modify the association of EVT with 3-month mRS distribution (Pinteraction=0.312) but did with functional independence (Pinteraction=0.010), with a similar trend on excellent outcome (Pinteraction=0.069). EVT was associated with more favorable outcomes than MM in patients with baseline NIHSS score >6 (mRS score 0–1, 30.6% versus 17.7%; adjusted odds ratio [aOR], 2.01 [95% CI, 1.22–3.31]; mRS score 0 to 2, 46.1% versus 31.9%; aOR, 1.64 [95% CI, 1.08–2.51]) but not in those with NIHSS score ≤6 (mRS score 0–1, 43.8% versus 46.3%; aOR, 0.90 [95% CI, 0.49–1.64]; mRS score 0–2, 65.3% versus 74.3%; aOR, 0.55 [95% CI, 0.30–1.0]). EVT was associated with more symptomatic intracranial hemorrhage regardless of baseline NIHSS score (Pinteraction=0.467), while the mortality increase was more pronounced in patients with NIHSS score ≤6 (Pinteraction=0.044; NIHSS score ≤6: aOR, 7.95 [95% CI, 3.11–20.28]; NIHSS score >6: aOR, 1.98 [95% CI, 1.08–3.65]). Arterial occlusion site did not modify the association of EVT with outcomes compared with MM. CONCLUSIONS: Baseline clinical stroke severity, rather than the occlusion site, may be an important modifier of the association between EVT and outcomes in iPCAO. Only severely affected patients with iPCAO (NIHSS score >6) had more favorable disability outcomes with EVT than MM, despite increased mortality and symptomatic intracranial hemorrhage.

Abstract. Conventional stress reconstruction based on full-field strain measurements presents a major computational burden, especially when using standard implicit stress integration methods. This presents a notable challenge for inverse identification methods used to characterize the plasticity of metallic materials, particularly those reliant on stress reconstruction, such as the nonlinear sensitivity-based Virtual Fields Method (VFM). To reduce the computational effort, the full-field strain data are usually spatially and temporally down-sampled. However, for metals subject to nonlinear strain paths, this practice can lead to errors in the resulting stress states and compromise the accuracy of the nonlinear VFM. In this work, we introduce a highly efficient explicit stress reconstruction algorithm to reduce the computational challenges of repeated stress reconstruction which can be utilized in inverse identification methods such as nonlinear VFM.

Paediatric and geriatric populations, as well as other special patient populations with swallowing problems, require patient-tai-lored dosage forms. One promising dosage form for these specific populations is orodispersible films. When preparing orodispersible films using sodium carboxymethyl cellulose as the film-forming polymer and glycerine as the plasticizer, it is essential to determine the optimal mixing time and mixing speed of the casting solution to achieve the desired transparency/opacity of the orodispersible films. In this paper, the primary focus is on mixing time and mixing speed, and determining how these two parameters can influence optical characteristics. All tested parameters are supported by FTIR anal - ysis. The obtained results show that either a mixing speed of 7000 rpm on a high-shear mixer for 15 min or a mixing speed of 9000 rpm for 5 min can produce films with optimal optical characteristics.

Red clover is an important forage plant species for the production of fodder, primarily in mountain areas and soils of poorer quality. Low pH reaction of the soil and poor supply of phosphorus are limiting factors for the cultivation of most plant species on soils with such chemical characteristics. The aim of these investigations was to determine the productivity and variation in the height of the plant, the yield of green mass and the yield of hay of red clover grown on acidic soil, in order to find out which varieties give the highest yields of green mass and hay, and for the purpose of their greater use in production. The research was carried out by analyzing five varieties of red clover in two cuts in each of the two years in the BDS area of the city of Banja Luka. A large part of the soil of Republic of Srpska has an acidic reaction and also mostly has a low level of phosphorus. The selection of the best varieties of red clover for production on such soils will enable obtaining satisfactory forage yields. For the examined parameters, statistically significant differences were obtained between swaths and varieties. The highest average values of plant height, yield of green mass and hay were obtained in the first cutting of the second year. The lowest average yields were achieved by the variety Viola. The highest average height was of the variety Una, the highest yield of green mass was of the variety K-39, and the hay of variety Kolubara. Based on the obtained results, varieties K-39, Kolubara and Una can be recommended for growing on acidic soil.

Winter wheat is the most important winter crop in Bosnia and Herzegovina as well as in the region. The yield of winter wheat varies depending on the variety and agroecological growing conditions. For sowing wheat, the sowing rate is 250-300 kg ha-1. About 50,000 ha are sown annually in Bosnia and Herzegovina, which requires about 15,000 tons of seeds. From this quantity, about 10% of needs are met from own production, and the rest of the seeds are imported. This paper analyzes the production of seed wheat at one of the largest domestic producers of wheat seeds. The paper presents data on seed production in two years, at three locations with four genotypes. The obtained results show that superior yields can be achieved using appropriate agricultural techniques and an assortment with good genetic predispositions. Due to the specificity of climatic and edaphic factors, good results are also achieved when growing specific genotypes with increased protein and gluten content. Statistically highly significant (p˂0.01) positive correlations were found between protein content and gluten content (0.98**). Highly significant correlations were found between hectolith mass and protein content (0.60**) and gluten (0.56**). The goal of the work is to increase the domestic production of seed wheat, as well as to carry out rezoning of the sowing of the appropriate assortment based on the analysis.

This study investigates the prevalence of Coxiella burnetii antibodies in sheep and examines the seasonal impact on Q fever distribution. A total of 253 blood samples from sheep in Bosnia and Herzegovina during summer and winter were used, and, the research employed ELISA testing for antibody detection. Findings revealed a significant seasonal variation in seroprevalence, with 41 positive cases identified: 37 in winter and 4 in summer, indicating a higher infection rate during colder months. Statistical analysis suggests a significant association (p<0.05) between season and infection rates; winter conditions, increased indoor density, and lambing activities may elevate transmission risks. These results underscore the importance of considering seasonal factors in Q fever management and surveillance in sheep, contributing to a better understanding of its epidemiology and informing public health strategies. The study highlights the need for further systemic-epidemiological research across different geographies and management practices to elucidate the full impact of seasonality on Q fever prevalence.

Incremental sheet forming (ISF) of torispherical vessel heads causes hardening of surface layers. The strengthening of the material can cause formation of initial cracks, and in combination with welding and residual stresses can cause the appearance of brittle fracture. The focus of the research is the heat-affected zone (HAZ) in the welded joint. Post weld heat treatment can reduce but also increase negative effects, as is the subject of analysis in this paper. Experimental research was carried out on a sheet of high-quality steel grade P355NL2+H. Research included determining actual mechanical properties of the welded joint, impact energy testing, hardness testing, measurement of residual stresses, as well as fracture mechanics tests on samples taken from the welded joint zone of finally formed vessel heads. An integrity assessment procedure was carried out for the assumed values of internal pressure and for a hypothetical crack on the outer contour of the vessel head, and the results are presented graphically (failure assessment diagram). Analyses were carried out on samples taken from finished vessel heads, before and after normalisation.

Use of composite materials has seen significant growth, especially in the manufacture of lightweight structures and biomedical applications. One type of composite material is made up of polymer materials reinforced with glass fibres. PA6-GF reinforced with 25 % chopped glass fibres is a representative of this composite material group. The manufacturer recommends annealing as a heat treatment process after production. However, annealing requires additional equipment and time. This paper seeks to investigate the effect of non-annealed PA6 GF on the Charpy impact properties. Samples for Charpy impact property tests are defined according to BAS EN ISO 179-2:2021. The test specimens were printed on the FlashForge Creator 3 PRO printer, and the testing was performed on the AMSLER RPK300 device.

Silver fir (Abies alba Mill.) stands as a pivotal tree species in Bosnia and Herzegovina, holding paramount ecological, economic, and sociological significance. Its role is fundamental in the context of uneven-aged forest management, a prevailing practice in the region. Contributing not only to biodiversity but crucially to the stability of our ecosystems, silver fir faces a discernible decline in recent times, attributed to the intricate interplay of abiotic and biotic factors. Among abiotic factors, the foremost influences include wind and fire, while within the realm of biotic factors, notable contributors to the decline encompass mistletoe, rot fungi, cancer, witches' brooms on fir, bark beetles, and fir moth miner. The silver fir exhibits remarkable responsiveness to increased light inflows, emphasizing the imperative to establish favorable conditions for its sustained growth and development throughout its life cycle. This collective understanding underscores the importance of addressing both abiotic and biotic factors to ensure the continued vitality of the silver fir in the unique ecosystems of Bosnia and Herzegovina

Objective: Real-life management of hypertensive patients with chronic kidney disease (CKD) is unclear. Methods: A survey was conducted in 2023 by the European Society of Hypertension (ESH) to assess management of CKD patients referred to ESH-Hypertension Excellence Centres (ESH-ECs) at first referral visit. The questionnaire contained 64 questions with which ESH-ECs representatives were asked to estimate preexisting CKD management quality. Results: Overall, 88 ESH-ECs from 27 countries participated (fully completed surveys: 66/88 [75.0%]). ESH-ECs reported that 28% (median, interquartile range: 15–50%) had preexisting CKD, with 10% of them (5–30%) previously referred to a nephrologist, while 30% (15–40%) had resistant hypertension. The reported rate of previous recent (<6 months) estimated glomerular filtration rate (eGFR) and urine albumin–creatinine ratio (UACR) testing were 80% (50–95%) and 30% (15–50%), respectively. The reported use of renin-angiotensin system blockers was 80% (70–90%). When a nephrologist was part of the ESH-EC teams the reported rates SGLT2 inhibitors (27.5% [20–40%] vs. 15% [10–25], P = 0.003), GLP1-RA (10% [10–20%] vs. 5% [5–10%], P = 0.003) and mineralocorticoid receptor antagonists (20% [10–30%] vs. 15% [10–20%], P = 0.05) use were greater as compared to ESH-ECs without nephrologist participation. The rate of reported resistant hypertension, recent eGFR and UACR results and management of CKD patients prior to referral varied widely across countries. Conclusions: Our estimation indicates deficits regarding CKD screening, use of nephroprotective drugs and referral to nephrologists before referral to ESH-ECs but results varied widely across countries. This information can be used to build specific programs to improve care in hypertensives with CKD.