This paper investigates the impact of different accounting bases and financial reporting frameworks on the Corruption Perceptions Index (CPI) in the public sector. Specifically, it examines how various accounting approaches (cash, modified cash, accrual, and modified accrual) and reporting frameworks (national accounting standards, International Public Sector Accounting Standards-IPSAS with or without modifications, and other frameworks) influence the perception of corruption in public institutions. The study uses a sample of 147 countries, with the CPI as the dependent variable and accounting basis and financial reporting framework as independent variables. The results of the ANOVA analysis reveal a statistically significant difference in corruption perception indices among countries employing different accounting bases. The results of this study indicate that countries applying simpler accounting frameworks, such as national standards and IPSAS modified for the local context, show a lower perception of corruption, as evidenced by a higher CPI value. In contrast, more complex frameworks, including IPSAS or national standards referencing IPSAS, combined with cash and partial accrual bases, do not significantly reduce corruption perception. Additionally, countries using national standards based on IFRS exhibit the lowest levels of perceived corruption in the public sector.

The paper aims to explore the impact of state audits of grants in the public sector on reducing non-compliance with legal regulations. The research was conducted over a ten-year period among federal and cantonal ministries in the Federation of Bosnia and Herzegovina (FBiH) responsible for planning and distributing grant funds as part of their regular duties. The research results show that the total number of recommendations given during the observed 10-year period was 1,666, including: 245 recommendations related to grant planning, 684 recommendations related to the distribution of grant funds, 554 recommendations concerning the oversight of the designated expenditure of allocated funds, 74 recommendations concerning grant implementation reporting, and 109 recommendations regarding the accuracy of accounting records. During the observed ten-year period, the number of recommendations decreased by 75%. The research results also indicate that the adoption of stricter guidelines for grant management has a strong impact on reducing the number of identified irregularities. The paper also presents an analysis of the most common causes of irregularities. The results of the conducted research will contribute to filling the literature gap on the importance of grant audits, the most common causes of identified irregularities, and the significance of stricter legal regulations and clearer rules related to grant management.

Selecting a tractor is one of the most complex investment decisions an agricultural producer faces. There are numerous types of tractors on the market, each differing in technical, economic, and ecological characteristics. The aim of this research is to demonstrate how multi-criteria analysis methods can aid in this decision-making process, using a practical example of selecting an optimal tractor for the Myzeqe area in Albania. In this study, a decision-making model was developed based on a hybrid fuzzy methodology, combining the fuzzy LOPCOW (Logarithmic Percentage Change-Driven Objective Weighting) and fuzzy MABAC (Multi-Attributive Border Approximation Area Comparison) methods. The findings show that the determination of criterion weights is less crucial, with the T15 tractor exhibiting the best overall indicators. This research primarily contributes to developing a methodology in agriculture that enhances production outcomes.

This paper aims to generalize linear models for the multiproduct break-even point. Taking into consideration identified research gaps, the paper focuses on deriving formulas for determining the multiproduct break-even point through determination models. Different assumptions regarding the constancy of individual product contribution structures to total physical production volume, total revenue, total variable costs, and total contribution margin are taken into account. Additionally, connections between the obtained solutions from different models and different assumptions regarding the constancy of individual product contributions are established. The verification of the optimality of solutions obtained through different determination models is conducted by comparing them with solutions derived from linear programming as a benchmark. The developed models are tested using a case study of a multiproduct company in the metal processing industry. Through comparative analysis, the hypotheses concerning obtaining an optimal solution and the identical nature of solutions derived from the determination model and linear programming are examined. This paper contributes to the understanding of the multiproduct break-even point, providing a theoretical and practical framework for evaluation and enabling the application of various determination models in the context of a multiproduct situation.

Background/Aim. Piclidenoson (CF101, IB-MECA), a selective agonist of the A3 adenosine receptor (A3AR), is used in clinical trials for the treatment of psoriasis. Emerging data from in vitro and in vivo studies suggest that piclidenoson possesses anti-inflammatory and immunomodulatory properties, but its action on human peripheral blood mononuclear cells (PBMCs) remains unknown. The aim of this study was to examine the anti-inflammatory effects of piclidenoson in a model of phytohaemagglutinin (PHA)-stimulated human PBMCs culture. Methods. Human PBMCs were isolated from the venous blood of healthy donors (n = 4) and treated with different concentrations of piclidenoson. Flow cytometry and the 3-(4,5-dimethylthiazol-2-yl)-2,5- diphenyltetrazolium bromide (MTT) test were used to determine cell viability, while the MTT method and the carboxyfluorescein succinimidyl ester (CFSE) staining method were used to analyze the effect of picl idenoson on cell proliferation. Levels of tumor necrosis factor (TNF)-?, interleukin (IL)-6, IL-1?, IL-23, IL-36, IL-5, interferon (IFN)??, IL-17, and IL-10 were measured using a specific sandwich enzyme-linked immunosorbent assay (ELISA). Results. The results of cytotoxicity tests showed that the highest applied concentration of piclidenoson (1,500 nM) reduced the metabolic activity of PBMCs (p < 0.05) and increased the percentage of late apoptotic (p < 0.05) and necrotic cells (p < 0.01). Non-toxic concentrations (250, 500, and 1,000 nM) decreased the proliferation of PBMCs (p < 0.05) compared to the control cells. These concentrations also decreased the production of TNF-? (p < 0.001). Piclidenoson at concentrations of 250 and 1,000 nM reduced the production of IL-23 (p < 0.05) while the concentrations of 500 and 1,000 nM reduced the production of IL-36 (p < 0.05). Piclidenoson at 1,000 nM increased IL-1? production, while other concentrations decreased its production (p < 0.01). The highest concentration (1,000 nM) inhibited the production of IL-5 (p < 0.05) and IFN-? (p < 0.01) while all applied concentrations inhibited the production of IL-17 (p < 0.001). Furthermore, piclidenoson increased the production of IL-10 in all applied concentrations (p < 0.01). Conclusion. At non-toxic concentrations, piclidenoson exerts anti-inflammatory properties associated with the inhibition of proliferation and modulation of cytokine production in PHA-stimulated PBMCs culture.

Ovaj rad u svom uvodnom dijelu nudi informaciju o dvodnevnoj međunarodnoj naučnoj konferenciji Institucija hifza Kur’ana u Bosni i Hercegovini, o njenom značaju, učesnicima i izloženim radovima. U drugom dijelu se fokusira, kao nastavak tematici Konferencije, na temu odnosa između hifza Kur’ana i razumijevanja značenja njegovog teksta. Govori se o dilemi šta je za muslimana važnije: memorisanje Teksta ili njegovo razumijevanje. Nudi se odgovor na tu dilemu i nudi metoda učenja hifza uz razumijevanje sadržaja. Na kraju se predlaže određeni oblik druženja hafiza jednog područja na programu analize odabranih odlomaka iz Kur’ana i preuzimanje ponuđenih pouka i principa iz njega važnih za praktični život muslimana uopće, a posebno hafiza kao primjernih individua ovog ummeta.

Project risk management is one of the project management knowledge areas that identifies, analyzes and deals with project risks. One of the important factors influencing the decision-making of a project-based organization is the level of risk tolerance of organization. This study focuses on the factors affecting the level of risk tolerance of project-based organizations. For this purpose, in the first step, the potential factors affecting risk tolerance are extracted by reviewing the related literature. In the next step, the factors affecting the organization's risk tolerance level are identified by using the Fuzzy Delphi method in several steps. The most effective factors are identified by experts? judgment using a questionnaire. Then, the relationships between these factors are determined by using the Interpretive Structural Modeling (ISM) method. The intensity of these relationships and the intensity of the effect of the factors are investigated by using the Fuzzy DEMATEL method. Finally, the factors are ranked based on their weights by utilizing the Fuzzy DEMATEL method. In this study, 13 external and internal factors are ranked using questionnaires based on the experts? opinions. Four external factors include political conditions and international relations, the conditions of the capital markets such as stock market, investment security and government support. These factors have significant influence on the other factors as well as the project-based organization. The findings of this study direct project managers to accurately identify the risk tolerance level of the key project stakeholders in order to efficiently plan and implement project risk management and achieve project goals.

Background: In recent years, research efforts have focused on understanding virtual environments and the importance of collaboration in such environments. The spread of remote working, exacerbated by the global pandemic and changing workforce dynamics, has meant that organizations are increasingly reliant on dispersed teams. Building trust in virtual teams is paramount to fostering effective collaboration, and achieving common goals. Trust reduces uncertainty, promotes collaboration and facilitates open communication between team members. Building trust in virtual contexts is challenging due to limited face-to-face interactions. In addition, knowledge sharing plays a crucial role in improving team effectiveness by enabling information sharing and problem solving. The lack of physical proximity in virtual environments is a barrier to spontaneous knowledge sharing and highlights the critical need for a culture that encourages knowledge sharing. Methodology: This study highlights the importance of cultivating a supportive virtual environment, ensuring psychological safety and utilizing technical platforms to facilitate information sharing. Quantitative data and survey methods are used to explore the integral impact of trust, knowledge sharing, collaboration, and team effectiveness. Findings and Conclusions: The results of this study contribute to the existing literature on virtual teamwork by highlighting techniques and practices that improve team performance. The finding that trust and information sharing play a central role in virtual teams can help organizations develop effective virtual work policies, design appropriate training programs, and select suitable collaboration platforms. Limitations and Future Research: While the study provides valuable insights, the generalizability of the findings to other contexts is limited by the restriction to a single sample. Replicating the study in different organizational contexts would improve the robustness of the results. Furthermore, the cross-sectional nature of the study limits the possibility of proving causality. Future research efforts could use longitudinal studies to examine the complex relationships between trust, teamwork, collaboration, and knowledge sharing over time.

The article aims to mathematically model processes that occur in non-metallic heterogeneous materials when active thermography methods were used for deep study control. Currently, the trend in industrial development is using non-metallic heterogeneous mediums as a system of various components as structural materials. Such materials are characterized by improved physical and mechanical properties, which can be adjusted by selecting compositions and the ratio of component phases and macrostructure. At the same time, they are characterized by disadvantages such as variability of volume and time properties and the presence of various defects. Effective control methods are of particular importance to ensure the quality and reliability of products made from materials of this class. In the article, the authors analyzed the capabilities of existing non-destructive testing methods for flaw detection of products made of non-metallic heterogeneous materials. When developing a new and improving an existing measurement method, the problem of establishing a set of radiation parameters was used. This allowed for describing the state of the material with the necessary accuracy and the functional connections of these parameters with the latter’s characteristics.

Eduard von Keyserlings erster Roman Fräulein Rosa Herz (1887) war kein Bestseller. Da sich Keyserling später selbst von seinem Frühwerk distanzierte, überrascht auch die vernachlässigende Einstellung der Forschung gegenüber diesem Werk nicht. Für das Verständis von Keyserlings Poetik erweist sich der Roman jedoch als wichtige Grundlage. Der Text behandelt viele zeitspezifische Themen, darunter auch die Adoleszenz, wobei Keyserlings Schreiben generell der weiblichen Adoleszenz mehr Aufmerksamkeit schenkt. Die einzelnen Problempunkte, die Keyserling dabei aufgreift, werden auch in diesem Beitrag dargestellt. Obwohl Fräulein Rosa Herz in den 80er Jahren des 19. Jahrhunderts erscheint und traditionell nicht als Adoleszenzroman bezeichnet wurde, kann der Roman als interessanter und wertvoller Beitrag zur Adoleszenzliteratur der Moderne betrachtet werden.

In this study, ZnO as a semiconductor and RuO2 as a metal-like conductor were combined in a composite and tested as a photoanode for water splitting, i.e. green hydrogen and oxygen production. ZnO/RuO2 composite in the mass ratio of 2:1 was prepared using microwave processing of a precipitate. To investigate the influence of oxygen vacancies as defects in the crystal structure on (photo)electrocatalytic efficiency for hydrogen and oxygen production, the composite was annealed at 300 and 600?C. The phase composition, morphology, and optical properties of as-prepared and annealed composites were analyzed in detail. The (photo)electrocatalytic activity of composites for HER and OER was examined in NaOH and H2SO4 using linear sweep voltammetry. The (photo)electrocatalytic properties of the ZnO/RuO2 composites were correlated with their physicochemical characteristics with emphasize on oxygen vacancies.