Abstract COVID-19 is behind us, that is, it no longer poses a direct threat to the normal functioning of higher education. Nevertheless, the answers to the challenges in teaching, brought with it by COVID-19, have become an integral part of the curriculum of higher education institutions. When it comes to online teaching in accounting courses, additional creativity was expected from the teaching staff to successfully transfer knowledge. This was a particularly difficult challenge for those institutions and teaching staff who had not previously applied online teaching and online tools in the teaching process. The research was conducted on students of the Faculty of Economics of the University of Mostar (EF Mostar, FEM) and students of the Faculty of Economics of the University of Split (EF Split, FES), who took one or more accounting courses in the pandemic academic year 2020/2021 and partly in the academic year 2021/2022. The paper tried to offer answers to the questions about the degree of student satisfaction with online teaching, what are the advantages and disadvantages of this kind of teaching, and in which aspects there is room for improvement when considering the teaching of accounting courses in the context of online teaching.

Abstract Waste transport is just one of the segments in the solid municipal waste management. Throughout the entire waste life cycle, starting by generation of waste, via storing, collecting, transporting, recycling, treating and depositing, several different polluting substances are emitted. The solid waste transport, apropos, transporting vehicles emit into the air different pollution substances such as CO2, CO, NOx, NMVOC, PM, PAHs etc. These substances can present certain problems for human health and environment. The research subject of this study is the analysis of solid waste transportation within the Banja Luka region (B&H), from towns and municipalities belonging to the region and transporting their mixed municipal waste to the Banja Luka landfill. In the analysis, following parameters are included: distance to the landfill, type of vehicle used for the waste transportation, type of the engine, vehicle capacity and the number of tours during a year. The study estimates the emission of CO, NOx, NMVOC, and PM2.5 during one year using the listed parameters and by applying EMEP/EEA guidelines for estimating the emission of polluting substances into the air. The largest emission of polluting substances (CO, NOx, NMVOC and PM2.5) is from the oldest vehicles. The newest vehicles had a significantly lesser emission of these polluting substances into the air. The recommendation for decreasing the emission from the transportation vehicles is to organise the transfer-stations, procure new vehicles, optimise the collection routes and decrease the number of tours, as well as to better the usage of the vehicle capacity level.

Motor vehicles are complex dynamic systems due to spatial vibratory displacements during movement, changes in the characteristics of components during life cycle, a large number of influences and disturbances, the occurrence of clearance, friction, hysteresis, etc. The mentioned dynamic phenomena, especially vibrations, cause fatigue of the driver and passengers, reduce the life cycle of the vehicle and its systems, etc. In the general case, the movement of motor vehicles is done on uneven roads (terrain) and curvilinear paths in flat roads (terrains). Oscillatory movements cause loading of vehicle parts, but they also negatively affect human health. Therefore, even in the design phase of the vehicle, special attention must be paid to the harmonization of the mutual movement of the vehicle subsystem, and in particular, the suspension system. Theoretical, experimental or combined methods can be used for this purpose, and it is very useful to have experimental results of vibration of the vehicle subsystems in real operational conditions. Therefore, it is very useful to have experimental results of vibration of vehicle subsystems in operational conditions. Bearing that in mind, the aim of this wpaper was to use the movement of FAP 1118, 4x4 wheel formula, in operational conditions (due to higher speeds - in road conditions) to define laboratory conditions for testing. This is made possible by registering and identifying statistical parameters of registered quantities.

The vehicle steering system is one of the most important systems on the vehicle, both in terms of safety and performance. Based on the geometry of the steering trapezoid, the geometry of the suspension system, the alignment angles of the wheels, as well as the characteristics of the tires, a mathematical model for the design of the formula student vehicle "Road Arrow" steering system was developed. Based on the dynamic state of the vehicle, the mathematical model provides information on the stress of the steering system, the torque on the steering wheel and the slip angles of the steered wheels. The mathematical model was developed using the MATLAB software, and validation of the results was performed by comparing the results with the ones obtained by simulations in MSC ADAMS. Analysing the obtained results, it is possible to conclude that the average value of relative error of the stress is approximately 15%, for slip angles of the steered wheels is approximately 7%, and the error for torque on the steering wheel is approximately 6%.

Abstract The paper explores the possibility of using the novel Deep Operator Networks (DeepONet) for forward analysis of numerically intensive and challenging multiphysics designs and optimizations of advanced materials and processes. As an important step towards that goal, DeepONet networks were devised and trained on GPUs to solve the Poisson equation (heat-conduction equation) with the spatially variable heat source and highly nonlinear stress distributions under plastic deformation with variable loads and material properties. Since DeepONet can learn the parametric solution of various phenomena and processes in science and engineering, it was found that a properly trained DeepONet can instantly and accurately inference thermal and mechanical solutions for new parametric inputs without re-training and transfer learning and several orders of magnitude faster than classical numerical methods.

Abstract Considering the burning problem of corruption and non-transparency of public enterprises in the Federation of Bosnia and Herzegovina (FBiH), the paper aims to investigate whether the Beneish M-score model can be used to predict inaccurate financial statements. Where, the cause of inaccurate financial statements are intentional or unintentional errors. On a sample of 200 financial statements of public enterprises and related audit reports issued by the Audit Office of the Institutions in FBiH, we made a link between the Beneish M score model with its partial indicators (DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, TATA) and four types of opinions: positive, opinion with distraction, negative and refraining from giving opinions. The research was conducted using descriptive statistics and an artificial neural network with the “scaled conjugate gradient backpropagation (trainscg)” algorithm for pattern recognition and classification. The research results show that it is possible on the basis of 8 partial indicators (DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, TATA) i.e. 24 balance sheet position for their calculation, predict the auditor’s opinion on the quality of financial statements of public companies with an accuracy ranging between 98 and 100% in repeated procedures. The results of the research have their practical usefulness and can serve to researchers, creditors, customers, suppliers and state auditors in planning resources and priorities for performing financial audits at public companies in the FBiH.

Background: The VEPs provide an objective measure of brain function, analyzing integrity of visual processing. With patients affected with schizophrenia, the changes with the implementation of VEP are evident, such as symmetrical deceleration of the impulse and the continuance of latency, which points to a degenerative illness, suggesting the presence of optical neuritis or hemianopsia conjoined with mentioned intracranial illness. Objective: The aim of the study was to determine the correlation of positive and negative symptoms (PANSS scores) and P100 latency between patients with schizophrenia and patients with migraine headache according to gender and age. Visual evoked potentials (VEPs) were applied. Methods: The sample included 80 subjects: a) S group- 40 patients with schizophrenia (21 males; 19 females); b) H group-40 healthy subjects with migraine headache (10 males; 30 females). The study was conducted at the Department of Psychiatry and Neurology University Clinical Center Sarajevo. Results: Our research revealed positive correlation of the P100 latency and the PANSS score of negative symptoms, which means that the subjects of the observed group with a higher latency of the P100 wave of the entire visual field in both eyes have higher PANSS scores of negative symptoms. The correlation is significantly higher in female subjects (37% shared variance) than in male subjects (12% shared variance). All male subjects have a PANSS negative symptoms score of 17 or higher, while all female subjects have a PANSS negative symptoms score of less than 17 positive correlations were registered in P100 latency in left view field of both eyes and in P100 amplitude in the region of right eye (p=0.01) in comparation with left eye region (p=0.05) in patients with schizophrenia. Conclusion: Results imply that the cognitive impairment seen in schizophrenia is not just due to deficits in higher order aspects of cognition but also encompasses significant deficits in early sensory processing. Our study is useful to initiate new questions and recommendations for further studies, specifically on changes in the occipital lobe in the schizophrenic patient’s brain.

Circulation of the Omicron variant with the reemergence of the N501Y mutation along with many others in the spike protein has once again stirred the academic community. Interestingly, tracing the genetic diversity of SARS-CoV-2 shed light on a less frequent N501Y + Delta variant which has been in the global circulation for some time before the Omicron appearance. This paper aims to present the molecular characteristics of the SARS-CoV-2 Spike_N501Y + Delta variant detected in Bosnia and Herzegovina. The study was conducted during November and December 2021. All patients were tested using real-time RT-PCR for detection of SARS-CoV-2. A representative number of SARS-CoV-2 positive samples was pre-screened using VirSNiP SARS-CoV-2 Spike N501Y kit. The characterization of the viruses was carried out with Illumina RNA Prep with enrichment and the Respiratory Virus Oligo Panel kit. Among the analyzed sequences, we found two isolates of the Delta variant that differ from their most related clade- GK AY.4.3 in additional mutations N501Y and L54F. In this study, we described the presence of a rare form of Delta variant with Spike_N501Y mutation in the shadow of the Omicron emergence. Despite the set of mutations in the Spike protein, this form of Delta variant does not indicate the large-scale consequences for the general population. Further functional studies of this form could provide more information about its antigenicity and infectivity.

The development of mobile health (mHealth) applications has revolutionized health and fitness management by providing users with innovative digital tools to monitor and improve their well-being. These apps integrate features such as step counting, health tracking, and activity monitoring, making them valuable for personalized health interventions. However, ensuring effective user engagement remains a critical challenge. Persuasive System Design (PSD) strategies are essential for influencing user behaviour, improving adherence to health interventions, and enhancing app usability. Despite extensive research on PSD strategies, a structured framework that prioritizes the most effective strategies for mHealth apps is lacking. This study aims to address this gap by utilizing the Fuzzy Analytic Hierarchy Process (Fuzzy AHP) to identify and rank the most influential PSD strategies for health and fitness mobile applications. By gathering expert opinions from product managers, this research will develop a structured Top 10 PSD Strategies Model that offers product designers a prioritized framework for implementing persuasive techniques. The findings will help improve user retention, engagement, and overall app success.

The most distant marsquake recorded so far by the InSight seismometer occurred at an epicentral distance of 146.3 ± 6.9o, close to the western end of Valles Marineris. On the seismogram of this event, we have identified seismic wave precursors, i.e., underside reflections off a subsurface discontinuity halfway between the marsquake and the instrument, which directly constrain the crustal structure away (about 4100−4500 km) from the InSight landing site. Here we show that the Martian crust at the bounce point between the lander and the marsquake is characterized by a discontinuity at about 20 km depth, similar to the second (deeper) intra-crustal interface seen beneath the InSight landing site. We propose that this 20-km interface, first discovered beneath the lander, is not a local geological structure but likely a regional or global feature, and is consistent with a transition from porous to non-porous Martian crustal materials. The authors show that the Martian crust, ~4300 km from the InSight landing site, has a subsurface interface similar to that beneath the lander, suggesting it is a regional or global feature that may be related to the closure of pore spaces at depth.

With the widespread use of applications and services supporting audiovisual calls via smartphones, both in business and leisure contexts, a key challenge for service providers is meeting end user Quality of Experience (QoE) expectations and requirements. To successfully meet this challenge, there is a need to identify and analyze the key system-related factors impacting user perceived quality. In this paper, we contribute beyond state-of-the-art by conducting a large scale web-based questionnaire survey to investigate the system-related factors that subjects identify as most influential in contributing to their overall experience and quality perception. We focus in particular on leisure audiovisual calls, established via mobile devices. Our initial survey (Phase 1) was conducted in Feb. 2020, just prior to the outbreak of the COVID-19 pandemic (272 participants). To investigate if the importance of factors has changed due to increased usage of the service caused by the pandemic among the general population, we conducted a second survey (Phase 2) in October 2021 with 249 participants. Based on obtained results, we identify key system-related QoE influence factors belonging to three categories: media quality, functional support, and usability and service design. We observe no significant differences in user opinions and expectations prior to and during the period of increased service usage, despite different participant demographics and study time frames, thus contributing to generalizability of obtained results. Study results contribute to providing insights for designing future user studies investigating QoE, in terms of key factors that should be considered.