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.
Soybean yield potential is strongly impacted by environmental conditions. Soybean yield variability could be explained by climatic variables. Choice of tolerant varieties adapted to different limited environmental conditions could be used as adaptive strategies to sustain the development of soybean areas. Three soybean varieties with high seed and oil content (Balkan, Novosađanka and Vojvođanka) were analyzed in three localities of Vojvodina Province in Serbia: Novi Sad (45°20′00″ S; 19°51′00″), Pančevo (44°52′15″ S; 20°38′51″) and Laćarak (44°59′45″ S; 19°34′03″). The highest yield of the three examined soybean varieties was shown by Vojvođanka (3365.0 kg ha-1), whereas the statistically highest yield was in 2010 (4301.1 kg ha-1) in the investigated period (2006-2011). All three varieties gave the lowest seed yield at the Pančevo locality, due to the deficit of precipitation and lower content of humus in the soil. The oil content in the seeds was also influenced by all three examined factors. The soybean varieties Vojvođanka and Balkan had statistically higher oil content than Novosađanka. The agroecological and soil conditions of Novi Sad were the most suitable for the synthesis of oil in the seeds of all genotypes. Oil content was statistically highest in 2010 (22.31%) compared to all tested years. The analysis has shown that Vojvođanka was the most promising of all soybean’s varieties.
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.
It is known that throughout history the people of Herzegovina have been good and skilled fighters and competitors, especially in wrestling, boxing, throwing maces, spears and knives, fencing, etc. Those fighting skills and various competitions were traditional activities of Herzegovinians and were nurtured, preserved and passed down from generation to generation. In the Middle Ages, in the area of today's Herzegovina, physical activities were nurtured and practiced, as well as in neighboring areas and countries. During the Turkish occupation (1463-1878) there was a halt in their development, while during the Austro-Hungarian occupation (1878-1918) sports and other physical activities and competitions began to be practiced more intensively. Numerous sports and other physical activities appeared and began to develop, such as: athletics, cycling, equestrian sports, roller-skating, bowling, hunting, fencing, football, climbing, swimming, wrestling, diving, sokolism, tennis, etc. In the Kingdom of SCS/Yugoslavia (1918-1941), this development became more intensive in terms of content and institutions. In addition to the already mentioned, also began the development of other sports, such as: basketball, folk sports, volleyball, skiing, archery, etc. After the end of the Second World War, sport gained full momentum in Herzegovina, especially in the form of institutional organization. The subject of this research is sport and other physical activities in the territory of Herzegovina, with the aim of making an overview of their origin and development up to the most recent times. During writing historical method was used.
Vehicle-to-everything (V2X) communications is an important part of future driver assistance and traffic control systems that will reduce accidents and congestion. The millimeter-wave (mmWave) band shows great promise to enable the high-data-rate links that are required or at least beneficial for such systems. To design such systems, we first need a detailed understanding of the vehicle-to-vehicle (V2V) and vehicle-to-infrastructure (V2X) propagation channels. This paper provides a systematic account of a series of measurement campaigns for such channels, conducted by the four research institutions of the authors over the past year. After a description of the similarities and differences of the channel sounders used in the campaigns, a description of the measurements in two European and one American city is given, and the scenarios of convoy, opposite-lane passing, and overtaking, are described. This is then followed by key results, presenting both sample results of power delay profiles and delay Doppler (or angular) spectra, as well as the statistical description such as delay spread and size of stationarity region. We also discuss the availability of spatial diversity in V2I connections and the correlation of the channels between different frequency bands.
Integrating service robots into contemporary healthcare systems has significantly advanced the scope and complexity of robotic design, especially regarding the materials used in direct interaction with patients and sterile medical environments. This article investigates the pivotal role of biomaterials in shaping both the structural integrity and functional performance of service robots. A key focus was placed on the selection criteria, biocompatibility, sterilization potential, and adaptability of advanced biomaterials used in components that demand mechanical efficiency and safety. A key focus was also placed on the quantitative selection criteria for these materials, including mechanical strength (e.g., tensile strength of more than 50 MPa for polymeric joints), elasticity (Young’s modulus ranging from 10–1000 MPa depending on the application), and biocompatibility ratings based on the ISO 10993 standard.Particular attention was paid to integrating biocompatible polymers and composites that should withstand repeated sterilization cycles (up to 100 autoclave exposures without structural degradation) while maintaining antimicrobial surfaces and hypoallergenic properties. Additionally, the study explored the application of smart materials (e.g., stimuli-responsive hydrogels and shape-memory alloys), which showed response times under 5 s and deformation recovery rates above 90 %, enabling adaptive robotic behavior in dynamic contexts. The study also outlines current research trends, i.e., using responsive polymers, bioinspired composites, and additive manufacturing techniques that enable personalized robotic solutions. Additive manufacturing techniques were analyzed as enablers of rapid prototyping and patient-specific customization, with the article referencing case studies where 3D-printed biopolymer components reduced development time by 40 % and improved fitting precision in assistive robotic devices by 30 %.Emerging research trends were finally examined through bibliometric data, indicating 3.5 times increase in publications related to “biomaterials in medical robotics” from 2015 to 2024 in Scopus. Overall, the research critically examined the challenges associated with material certification processes, emphasizing that the average duration required to obtain regulatory approval typically spans between 18 and 24 months, posing a significant barrier to the timely deployment of advanced robotic systems in actual environments. By adopting an interdisciplinary perspective that combines materials science and robotics engineering, this study underscores the transformative impact of biomaterials in redefining the capabilities, safety, and personalization of medical service robots. The findings highlight technological advancements and future directions in robotic systems’ sustainable and intelligent deployment.
Software-Defined Networking (SDN) is the actual approach in the network design, based on separating the control and data plane. Such architectural model has brought improvements in terms of network monitoring, management and troubleshooting, but has also increased risks related to network security. Security attacks can occur at all SDN layers and disrupt part or the entire network. Existing research is mostly focused on the security of the control plane, since it contains all control logic of SDN networks and thus represents their main part. Although the data plane has many vulnerabilities and can also be a significant source of security threats towards the control plane, it is only partially covered in existing research, without enough details related to differences between methods and implementation techniques which provide security enhancement. In this paper, we present a comprehensive survey on security of the data plane, focusing on the latest advanced solutions. The survey starts with an overview of attacks, threats and affected security attributes in the data plane, classified using common security models: STRIDE, CIA and AAA. After that, we present a detailed analysis of solutions explored in the literature, including the methods used for security enhancement, implementation techniques, experimental environments, their contributions in terms of vulnerabilities that they address, performance analysis and limitations. Through this analysis, we introduce the concept of adaptive security and select several mechanisms which can be used to achieve it. Additionally, we propose possible combinations of presented mechanisms to provide strong, comprehensive solution which should adapt to dynamics of network, attackers and users, and in that way protect the network from different threats and also satisfy the requirements of services which need different levels of security.
Background/Aim: Pressure ulcers develop due to prolonged periods of increased pressure on certain parts of the skin and underlying tissue. This study aimed to evaluate the efficacy and safety estimates of lysozyme-based cream in the treatment of pressure ulcers of grade two according to Yarkony-Kirk scale. Methods: Adult patients with neurological diseases and severe functional deficits with grade-two pressure ulcers according to Yarkony-Kirk scale were included. All patients were treated with polarised light. Additionally, the patients were treated twice daily with a cream containing 20 mg/g of lysozyme chloride (lysozyme group) or with povidone-iodine dressings (control group). Visual checks of the ulcer were performed at the baseline and daily until the end of follow-up. Safety was evaluated by the presence of adverse reactions to treatment. Patients were followed for two months or less in case of withdrawal from the study, ulcer healing, or worsening. The Yarkony-Kirk scale grade was determined at the end of follow-up for each patient and one of the four categories was recorded: healed, improved, no changes or worsened. Results: A total of 48 subjects were included, 28 (58 %) in the lysozyme and 20 (42 %) in the control group. Age, sex, pressure ulcer position and duration of follow-up were similar between groups. The percentage of healed pressure ulcers was significantly higher in the lysozyme (71 %) compared to the control (35 %) group (p = 0.005). No adverse reactions to treatments were recorded. Conclusion: The lysozyme-based cream was found to be effective and safe in the treatment of grade-two pressure ulcers. Additional randomised, blinded, larger studies are needed to confirm these findings.
Background/Aim. External manifestations and comorbidities represent important clinical aspects of decompensated alcoholic liver cirrhosis (ALC), providing insight into disease severity and systemic involvement. The aim of the study was to examine the prevalence of external signs and comorbidities in male patients with decompensated ALC. Methods. A prospective, comparative, descriptive, and analytical study was conducted at the Clinic for Internal Medicine, University Clinical Center of the Republic of Srpska, in Banja Luka, Bosnia and Herzegovina. The study included 123 male patients diagnosed with decompensated ALC. All necessary diagnostic evaluations, including laboratory, microbiological, serological, radiological, and endoscopic assessments, were performed during their first hospitalization. Results. The mean age of the patients was 59.09 ? 9.32 years. The most common external manifestations were jaundice (79.67%), spider nevi (54.47%), palmar erythema (36.58%), and gynecomastia (18.69%). The most frequent comorbidities were diabetes mellitus (19.51%), congestive heart failure (17.88%), and chronic kidney disease (11.38%). A significant correlation was found between disease severity and the presence of external signs, with jaundice being the most prevalent. Conclusion. External manifestations and comorbidities are frequent in male patients with ALC, reflecting the systemic impact of the disease. Recognizing these clinical markers can aid in early diagnosis, risk stratification, and tailored therapeutic strategies.
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