The financial reports, as the final product of the accounting information system, need to be accurate in order to maintain the main purpose of financial reporting. Applied methods and techniques of recognition and measurement of financial positions should be in the purpose of realistic and transparent presentation of the financial performances of the entity. However, creative accounting techniques are often used in the process of preparing and presenting financial statements in order to manage earnings and manipulate financial values. Manipulation of financial statements seems to be a generally present phenomenon, and the paper aims to identify the criteria used by members of the accounting profession in the Federation of Bosnia and Hercegovina (FBiH) to distinguish earnings management techniques from fraudulent financial reporting. The research reflects the perception of accountants and auditors in the FBiH regarding the possibility of recognizing suspicious accounting practices in business entities. The research is based on distinctive criteria used in developed economies of the world: measurement subjectivity, the materiality of financial item and compliance of financial reporting with generally accepted accounting principles, but identifies specific distinctive measures used by respondents, too. The results of the research reveal that the accounting professionals in the FBiH rely on distinctive criteria: materiality and compliance of reporting with International Financial Reporting Standards, including two additional measures: compliance of financial reporting with generally accepted practices and confidence of financial information. Respondents did not recognize subjectivity in assessment as a relevant measure of the distinction between earnings management and fraudulent financial reporting.

: Antigenotoxic and Antioxidative activites of Curcumin Modern biomedical science has proven beneficial effects of curcumin as potential therapeutic candidate for various conditions due to its pleiotropic and pharmacological properties. The aim of the present study was to investigate antigenotoxic effects of curcumin against cisplatin induced genotoxicity as well as its antioxidative effects. In vitro cytokinesis block micronuclei assay in human lymphocytes was used for evaluation of antigenotoxic properties of curcumin. Evaluation of antioxidative properties of curcumin was determined with 2,2-Diphenyl-1-picrylhydrazyl free radical scavenging assay. Results demonstrated significant antigenotoxic and antioxidative properties of curcumin, dependent upon the tested concentrations. Consideration should be given to performing a study with broad dose interval of tested substances. Findings from the present study emphasized application of curcumin as potential antigenotoxic and antioxidative supplementary agent.

Background: Retained placenta is one of the major causes of primary and secondary post-partum hemorrhage (PPH) and active management of the third stage of labor reduces the risk of PPH. Objective: The aim of this paper was to compare the efficacy of intra-umbilical vein injection of carboprost versus oxytocin by time and success rates of total expulsion of the placenta. Methods: This prospective clinical study with quasi-experimental design 2x2x2(risk factors by medication by doses) was conducted at Clinic of Obstetrics and Gynecology, Clinical Center of University of Sarajevo in two-year period. Patients were randomized in 4 groups and 8 subgroupsby different medication doses and risk factors. The main outcome variable was expulsion of retained placenta and second outcome variables were: duration of time from intra-umbilical vein administration of drug to expulsion of retained placenta, the number of cases who required blood transfusion and antibiotics, postpartum hemoglobin after 24h. Statistical significance was accepted for p-values < 0.05. Results: The group B2 (UVI oxytocin 20 IU in 20 mL saline, surgical risk factors) and the group D2 (UVI oxytocin 20 IU in 20 mL saline, non-surgical risk factors) had shorter expulsion time (minutes) (Me=5; IQR=4 to 5; Me=5; IQR=4.3 to 6, respectively) compared with other groups (p<0.001). The success rates of total expulsion of the placenta by groups (A,B,C and D) were not statistically significant (70% vs. 82% vs. 72% vs. 78%, respectively; p=0.483). Post-intervention hemoglobin concentrations was statistically significantly greater in the group B(117.3±1.3) vs. the group A (112.1±1.3), (p =0.028). Conclusion: The time for placental expulsion was significantly shorter and postpartum hemoglobin was significantly higher in the intra-umbilical oxytocin groups than in the carboprost groups.

The paper points out the leading role of the HR department in crisis situations, with special emphasis on the crisis caused by the COVID-19 pandemic, which affected the whole world in early 2020. Regardless of the intensity and form in which they occur, crises threaten the functioning and survival of organizations. The HR department is an important factor in the successful functioning of organizations and, in a period of crisis, this department takes a leading role in the process of crisis management and subsequent recovery. During COVID-19 pandemic, the HR department of every organization had to confront new challenges in order to protect the health of employees, while ensuring the normal functioning of organizations. In order to find out how this department dealt with crisis that occurred, empirical research with a specially designed questionnaire was conducted and filled in by 108 respondents from Serbia, Bosnia and Herzegovina, and Croatia in 2020. The research results showed that HR department has taken a leading role in preserving the health and safety of employees, as well as in the process of adapting organizations to function in crisis conditions. According to results, the key activities carried out by the HR department in organizations are work from home (wherever the nature of the work allowed), flexible working hours, reorganization of the working space to achieve the required physical distance between employees, improved hygiene measures, etc. In addition, the research results showed that, during the global COVID-19 pandemic, the HR departments took an active role in providing psychological assistance to employees to adapt to new conditions and ways of working.