Abstract This paper examines the application of Benford’s Law in the forensic analysis of cash flow statements of business entities in Bosnia and Herzegovina. Through empirical research, the following hypotheses were tested: increasing and decreasing items in cash flow statements follow Benford’s Law, and there is no statistically significant difference in the first-digit distribution between increasing and decreasing items. The results show that decreasing items follow Benford’s Law, while increasing items exhibit statistically significant deviations. Additionally, for most digits, no statistically significant difference was found between increasing and decreasing items, except for the digit 3. The findings indicate the need to educate auditors about the application possibilities of Benford’s Law, as well as its wider use with the aim of reducing audit costs and increasing audit efficiency.

Abstract This paper examines the factors influencing the ethical conduct of accountants and auditors in Bosnia and Herzegovina (BiH), focusing on four key dimensions: personal interests and motives, work experience and professional competence, legal protection and market factors, and moral attitudes and the cultural environment, including religion and social norms. The research was conducted on a sample of 89 accountants and auditors using a structured questionnaire based on a five-point Likert scale. Respondents expressed their views on various aspects of ethical behaviour within the profession. Parametric statistical methods, the Z-test and Repeated Measures ANOVA, were employed to test the hypotheses. The results suggest that the cultural environment, including national customs and social norms, exerts a stronger influence on the ethical behaviour of accountants and auditors than religious beliefs. The study provides empirical evidence on the relative importance of different factors shaping ethical behaviour in the accounting and auditing profession, with particular emphasis on the role of culture as opposed to religion.

Volume 1 of the FCC Feasibility Report presents an overview of the physics case, experimental programme, and detector concepts for the Future Circular Collider (FCC). This volume outlines how FCC would address some of the most profound open questions in particle physics, from precision studies of the Higgs and EW bosons and of the top quark, to the exploration of physics beyond the Standard Model. The report reviews the experimental opportunities offered by the staged implementation of FCC, beginning with an electron-positron collider (FCC-ee), operating at several centre-of-mass energies, followed by a hadron collider (FCC-hh). Benchmark examples are given of the expected physics performance, in terms of precision and sensitivity to new phenomena, of each collider stage. Detector requirements and conceptual designs for FCC-ee experiments are discussed, as are the specific demands that the physics programme imposes on the accelerator in the domains of the calibration of the collision energy, and the interface region between the accelerator and the detector. The report also highlights advances in detector, software and computing technologies, as well as the theoretical tools/reconstruction techniques that will enable the precision measurements and discovery potential of the FCC experimental programme. The content and structure of this report are guided by the scope and priorities defined in the mandate of the FCC Feasibility Study. It is therefore not intended to serve as an exhaustive review of the full physics potential of FCC. Several topics, already covered in earlier reports such as the FCC CDR, are not reiterated here or are addressed only briefly, in alignment with the study’s focus. This volume reflects the outcome of a global collaborative effort involving hundreds of scientists and institutions, aided by a dedicated community-building coordination, and provides a targeted assessment of the scientific opportunities and experimental foundations of the FCC programme.

Sažetak Uvod. Generalizovana pustulozna psorijaza je redak, težak i potencijalno životnougrožavajući oblik psorijaze, često praćen izraženom sistemskom inflamacijom i razvojem eritrodermije. Poremećaji funkcije jetre tokom lečenja generalizovane pustulozne psorijaze predstavljaju značajan dijagnostički i terapijski izazov. Prikaz slučaja. Bolesnik star 69 godina hospitalizovan je zbog eritematoznih plakova sa sterilnim pustulama na trupu, ekstremitetima, šakama, stopalima i razvojem eritrodermije, sistemske inflamacije i prolaznom hepatičnom disfunkcijom. Tokom lečenja acitretinom i antibioticima zabeležen je značajan porast jetrenih enzima i holestaznih parametara, uz uredan radiološki nalaz jetre i negativne virusološke analize. Privremena obustava potencijalno hepatotoksičnih lekova i korekcija terapije doveli su do normalizacije laboratorijskih parametara i kliničkog poboljšanja. Zaključak. Ovaj prikaz naglašava značaj pažljivog laboratorijskog i kliničkog praćenja, kao i individualizovanog terapijskog pristupa kod bolesnika sa generalizovanom pustuloznom psorijazom u prisustvu sistemskih komplikacija.