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.

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.

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.

The hexacyclic system graph Fn is the graph derived from a linear hexagonal chain Ln with n > 1 hexagons by identifying two pairs of ends of Ln. The M¨obious hexacyclic system graph Mn is the graph derived from a linear hexagonal chain Ln with n > 1 hexagons by identifying two pairs of ends of Ln with a twist. In this paper, we compute, in a closed form, the resolvent energy, the Laplacian and the signless Laplacian resolvent energy, as well as the resolvent Estrada index and the resolvent signless Estrada index of Fn and Mn. All five indices are expressed as a rational function in the number n of hexagons, defined in terms of Chebyshev polynomials of the first and the second kind. Those expressions allow for a fast numerical computation of indices and for deducing sharp bounds on their growth.

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: Normal sleep duration is crucial for maintaining brain homeostasis. Sleep disorders in Parkinson's disease are numerous, multifactorial, and result in significant morbidity. Objective: The aim of the study was to investigate the association between gender and the duration of therapy on sleep quality in patients with Parkinson's disease. Methods: The study is prospective, and includes 40 consecutively hospitalized patients with verified Parkinson's disease. The study included subjects of both genders and all age groups. To analyze the data on the subjects, we used: medical histories, nursing documentation of patients, a questionnaire with sociodemographic data, and the Parkinson's Disease Sleep Assessment Scale. We divided all subjects into two groups: subjects who have been using therapy for up to 5 years and those who have been using therapy for more than 5 years. Results: Among subjects who have been taking medication for less than 5 years, 33.3% were female and 66.6% were male. Of the total number of respondents who have been taking therapy for more than 5 years, 36.3% are female and 63.6% are male. The duration of the therapy has a statistically significant effect on the quality of sleep in patients with Parkinson's disease (p < 0.05). The subject's gender does not have a significant independent influence on the quality of sleep in patients with Parkinson's disease (p > 0.05). The interaction of gender and length of therapy use has no significant separate effect on the quality of sleep in Parkinson's disease patients (p > 0.05). The quality of sleep is better in male and female subjects who take the therapy until the age of 5. Conclusion: The duration of therapy use has a significant impact on the quality of sleep in Parkinson's disease patients. The gender of the subject has no significant independent influence on the quality of sleep in patients with Parkinson's disease.

Background: Peripheral arterial disease (PAD) is a chronic condition of reduced blood flow through the arteries. Early detection and prevention of PAD, especially in at-risk populations, is crucial to reducing morbidity and mortality. Objective: The aim of the study was to examine the clinical feasibility of vascular ultrasound screening for early detection of PAD, as well as potential financial savings through preventive measures. Methods: The study was conducted as a prospectively designed cross-sectional study with retrospective sample analysis, in which the sample consisted of 826 patients over 60 years of age, of both sexes, divided into two groups, conducted from January 2023 to May 2024. Results: The study included 826 patients aged 60 and over, divided into two groups after ultrasound examination of the arteries (Group A with atherosclerosis /63.8%/; Group B - without atherosclerosis /36.2%/). The average age was 65.44±5.9 years, 60-65 years was 64.3%, and over 65 years was 35.7%. A statistically significant difference was recorded between the analyzed groups in terms of comorbidities and risk factors. We found that age, gender, hypertension, hyperlipidemia, diabetes, smoking and chronic obstructive disease have a significant relationship with the degree of atherosclerosis. Multivariate analysis showed that the age of the subjects, hyperlipidemia, hypertension and smoking are significant predictors of atherosclerosis. The prevalence for hemodynamically significant stenosis of ACI/ACC was 5.0%, for peripheral arteries 4.2%, the prevalence of aneurysm abdominal aorta (>3 cm) was 2.3%, and 0.5% for diameter >5 cm. Conclusion: The results show the high efficiency of ultrasound diagnostics in identifying asymptomatic patients with advanced atherosclerosis, emphasizing the need for better organization of preventive programs, which could lead to potential savings in healthcare costs through earlier detection and treatment.

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.

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.

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.

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.