The fair and reliable financial reporting of business entities is extremely im portant for strengthening the confidence among business entities, acting po sitively on the scope of business activities and achieved results. On the other hand, individuals, businesses and the entire society, suffered huge losses, due to the frauds in financial reports, by dropping the confidence in the accoun ting profession. The public’s expectations from the accounting profession are that its professionals consciously reject participation in any fraud activities, and be real fighters for the real financial reporting of the entities. In the light of specified expectations, this paper tries to consider the ability of students of economic specialization in Bosnia and Herzegovina in recognizing cases of false financial reporting among different situations that can(not) include fraud characteristics, and their readiness to take active participation in the fight against frauds in business entities and economic crimes, in general. The results of the research showed that research participants clearly recogni ze cases of false financial reporting among various fraudulent activities, that they have a high level of awareness regarding the seriousness of the fraud type and its negative consequences for entities, and that they express their unreserved readiness to report these cases to the competent authorities with the purpose of prosecution.

Rational use of available land is of great importance for the economic development of every society, especially when considering the fact, that the soil is a primary production resource, thereby placing an even greater importance on its protection and conservation, but also on the correct use of it. This paper focuses on the municipality of Bužim, located in the north-western part of Bosnia and Herzegovina, where we assessed and examined the soil suitability for the purposes of potato cultivation by using the FAO methodology of AEZ (agro-ecological zoning), which uses input data such as soil characteristics, climate changes, relief patterns of the investigated area, and the requirements of the agricultural crops. Within the municipality of Bužim, 13,026.27 ha of land is used for agricultural purposes. In regards to the potato cultivation, one distinguishes between two categories of soil suitability: the suitable classes (S1, S2, S3) which occupy more than 45% of the land surface, and the unsuitable class (the N class) which only occupies 1.43% of the land surface. Thus, it can be concluded that conditions necessary for potato production do exist within the municipality of Bužim in the form of land resources, and higher yields can be achieved by implementing landscaping measures and introducing new potato varieties in accordance with the latest scientific and expert achievements.

The historical context of globalization as an organized process, which influenced the majority of national economies linked via international institutional mediators, led to the so called regional economic integration phenomenon. It is interpreted as the efforts of underdeveloped and developing countries to speed up their economic growth and more significantly impact the entire macroeconomic stability by means of some form of regional integration. Nowadays, regional economic integration is one of the pillars for proper functioning of modern economic relations. Experience of developed countries serves as an example to point out that integration processes inevitably contribute to more favorable environment for developing business sector in the countries striving for integration. In the context of global integrations, more frequent forms of regional changes and the establishment of trade blocks come as the consequence as well as the overall need for obtaining trade balance among national economies. Within this context, the European Union is seen as one of the most important regional integration and an imperative in economic, political and cultural segment, as it is the territory with significant economic growth and the region with high living standards.

The bilingualism of deaf and hard of hearing children implies the knowledge and regular use of sign language, which is used by the community of deaf people, and of spoken language, which is used by the hearing majority. At preschool and school age, it is necessary to allow children to continue adopting the language that they started in the family (either sign language or spoken language). Children will adopt both language modalities best through interactions with other fluent speakers. Results of numerous studies indicate that the best approach in the process of development of speech and language and the education of the deaf and hard of hearing children is the bilingual approach. The aim of this approach is to develop communication skills in children, to provide a higher level of education for them, and to include them in the life of the community. It is necessary to improve the existing education system in the direction of developing a kind of a model that will re1 122tamara@gmail.com 2 ljubicaisakovic07@gmail.com 3 radomir.arsic@pr.ac.rs The paper is from the Project of the Ministry of Education, Science and Technological Development of the Republic of Serbia entitled Тhe Effect of Cochlear Implantation on the Education of Deaf and Hard of Hearing Persons, No. 179055. This paper was submitted on October 15th, 2019 and accepted for publication at the meeting of the Editorial Board held on December 3rd, 2019. ЗБОРНИК РАДОВА ФИЛОЗОФСКОГ ФАКУЛТЕТА XLIX (4) 108 TAMARA R. KOVAČEVIĆ, LJUBICA S. ISAKOVIĆ, RADOMIR B. ARSIĆ spond to their specificities and limitations caused by their primary impair-

The pseudocyst wall is covered with inflammatory fibrotic tissue, unlike true cysts whose wall is covered with mesothelium. Treatment of abdominal pseudocysts involves resection of the pseudocyst wall and shunt replacement. The above procedure can be done by open or minimal access to the surgical procedure. A 10-year-old girl to whom the VPS is placed comes from long-term abdominal colic and symptoms similar to an acute abdomen. We treated the girl with minimal access to the procedure, performed a resection from the abdominal pseudocyst, and did a VPS replacement. The patient’s postoperative course was satisfactory.