Digital technology has become inseparable from all core and supportive processes because of the intensive use of different digital tools. The paper aimed to determine teachers’ views on the impact of digital technology on business processes in higher education institutions - whether they recognize the impact and how they evaluate it. The survey was conducted among the teachers of the public University in Bosnia and Herzegovina. The results show that digital technology has a positive and mostly strong or medium impact on business processes in higher education institutions. The work on international research and educational projects and the teaching process are the most influenced by digital technology. It has a stronger impact on the core processes than on supportive activities. Teachers recognize the influence of digital transformation on all processes at universities, both core and supporting. The influence is stronger with core processes.

The estimation of distances and angles is a routine part of an orthopedic surgical procedure. However, despite their prevalence, these steps are most often performed manually, heavily relying on the surgeon’s skill and experience. To address these issues, this study presents a sensor-equipped drill system which enables automatic estimation of the drilling angle and channel length. The angular accuracy and precision of the system were tested over a range of inclination angles and proved to be superior to the manual approach, with mean absolute errors ranging from 1.9 to 4.5 degrees for the manual approach, and from 0.6 to 1.3 degrees with the guided approach. When sensors were used for simultaneous estimation of both the inclination and anteversion angles, the obtained mean absolute errors were 0.35 ± 0.25 and 2 ± 1.33 degrees for the inclination and anteversion angles, respectively. Regarding channel length estimation, using measurements obtained with a Vernier caliper as a reference, the mean absolute error was 0.33 mm and the standard deviation of errors was 0.41 mm. The obtained results indicate a high potential of smart drill systems for improvement of accuracy and precision in orthopedic surgical procedures, enabling better patient clinical outcomes.

In this paper, we investigate the determinants of bank profitability by examining endogenous factors used to measure the size of a financial institution. We underscore the significance of bank employees in embodying institutional values and playing a pivotal role in sales channels, as well as the impact of technological integration on customer expectations and workforce dynamics. Utilizing a dataset from regulatory agencies, which includes information from 47 banks and insurance companies in Bosnia and Herzegovina for the year 2021, the study explores the relationship between the independent variables which include the volume of total assets and the number of employees, and the dependent variable for profitability. By calculating Return on Equity (ROE) and employing a multiple linear regression model, the study finds that a statistically significant relation between independent variables and the dependent variable does not exist. Despite this, the research highlights the need for further investigation, particularly considering the differentiation between banks and insurance companies, the potential impact of outliers, and the broader economic context of the year studied. The findings suggest that a more refined model, possibly incorporating panel data, could provide clearer insights into the profitability determinants of financial institutions in Bosnia and Herzegovina.

The public sector of the Federation of Bosnia and Herzegovina (FBiH) from the aspect of complexity and comprehensiveness, includes all levels of government established within the state government, public companies, and the insurance system including: pension, health and social. The importance of performing duties and obligations in a transparent manner, and the possibility of detecting warning factors for corrupt activity are especially important in the public sector. Corrupt activities at all levels of the state structure of Bosnia and Herzegovina (BiH), as well as fraudulent behaviour and abuses within it, are precisely the consequences of the complexity of the state system, and the impossibility of efficient and rational use of public funds. Adequately organized, in accordance with the law, and accepted as such by employees within a certain public sector organization, internal auditing contributes to more efficient operations and prevention of corrupt practices. The aim of the subject research is to look at the process of functioning of the internal audit in the public sector of FBiH in the field of prevention of corrupt activities. The results of the research indicate the non-functioning and non-establishment of the internal audit in the manner specified by law, as well as the inadequate implementation of its recommendations, degrading and derogating its role, importance and contribution in the prevention of corrupt activities in the public sector of FBiH.

The integration of data analytics into forensic accounting has revolutionized the detection and prevention of financial fraud. This paper conducts a comprehensive analysis of recent advancements in this field, highlighting the application of machine learning, data mining, and big data techniques in identifying fraudulent activities. By reviewing the latest research and examining case studies, we demonstrate the enhanced accuracy and efficiency these technologies offer over traditional methods. The findings suggest that financial institutions should adopt these advanced tools to mitigate fraud risks and improve overall financial security. The paper also explores future research directions, emphasizing the need for developing hybrid models and real-time detection systems to further enhance fraud detection capabilities.

This literature review focuses on concepts related to the role of information technology (IT) capabilities and managerial support in the context of advancing digital transformation and improving internal audit in the institutional environment. Through the synthesis of relevant academic sources, it is investigated how IT capacities and strategic management support influence the organizational ability to adapt to digital innovations. Special emphasis is placed on the complex dynamics that shape the interactions between these factors and their impact on institutional responsibility and performance. The results of the literature review illustrate the key mechanisms that support the digital transformation process, including the integration of technological systems, the development of digital competencies, and the role of management in providing resources and support. Further, a deeper understanding of the complexity of these interactions serves as a basis for further research in the field of digital transformation management and internal audit in an institutional context.

Factors associated with doping in sports are frequently studied, but sport specific, gender-stratified investigations are rare. This study aimed to evaluate sociodemographic and sport factors associated with doping tendency (DT) in professional handball players. The participants were handball professionals from Croatia and Bosnia and Herzegovina (n=173; 22.12±3.11 years of age, 64 females and 109 males) who were tested on sociodemographic variables (gender, age, education), sport factors (experience in sport, achievement at the junior and senior level), and doping factors (personal opinion on the problem of doping, doping knowledge, and personal DT). Logistic regressions with sociodemographic- and sport-factors as predictors were calculated for binarized outcome (positive DT vs. negative DT). A greater likelihood of having a positive DT was found for males than for females (OR=1.60, 95% CI: 1.16-2.12) and for those who achieved success at the junior level (OR=1.21, 95% CI: 1.02- 1.95). Among females, positive DT increased with experience in handball (OR=1.31, 95% CI: 1.11-1.55). Male players who achieved better competitive/sport results at a younger age were more prone to doping (OR=1.50, 95% CI: 1.21-1.83). While a greater tendency toward doping in males might be expected due to sociocultural factors, the gender-specific associations indicated specific factors that must be noted in the development of anti-doping strategies in this sport.

Physical literacy (PL) is the foundation for lifelong participation in physical activity. Most previous research concentrated on PL examinations in younger groups, while such research is scarce in the adult population. This study aimed to determine the PL levels of the Croatian adult population. Also, the aim was to investigate whether individuals with longer participation in organized physical activity have higher PL levels and do males and females differ in PL levels. The sample comprised 561 individuals (321 females, 240 males) aged 27.65±12.13 years. PL levels were assessed by the Croatian version of the Perceived Physical Activity Questionnaire (PPLQ-Cro). Demographic characteristics included age, gender, and years of involvement in organized physical activity. Gender differences were calculated using the Mann-Whitney U test and effect sizes. Spearman correlation coefficients were used to determine associations between study variables. Males had significantly higher PL levels compared to females (83.10±16.17 for males and 74.27±20.07 for females, Z=-6.88, p=0.001). Years of organized physical activity were associated with PL levels (R=0.48, p=0.001) in the total sample as well in males (R=0.55, p<0.001) and females (R=0.24, p<0.01) separately. The finding that years of organized physical activity are associated with total PL supports the theory that PL is the cornerstone for participating in lifetime physical activity. The results of this study emphasize the importance of introducing the concept of PL in numerous institutions and organizations connected with organized physical activity.

Abstract This study investigates the benefits of international diversification in the stock markets of the 28 European countries (the EU and the UK) over two five-year periods: a stable period from 2014 to 2019 and a turbulent period from 2019 to 2024. The analysis draws on the Markowitz mean-variance, Sharpe reward-to-variability, and naive diversification models, based on which different investment strategies were developed and implemented. We find that actively managed portfolios perform significantly better than naively diversified portfolios. The analyzed markets exhibit positive short-term associations, with an average correlation coefficient of 0.29 in the first period and 0.46 in the second period. However, these markets do not show long-term cointegration. Recent crises have reduced diversification benefits, yet significant opportunities for diversification remain. Diversification benefits are almost halved in the second period: average single-market standard deviation can be reduced by 60.5% with investments in 20-indices portfolios in the stable period, and only by 33.7% with the same portfolio size in the turbulent period.

Bioeconomy is becoming a more interesting field for investments in the Republic of Croatia, especially in its small regions and local administrative units. Vukovar-Srijem county is one such unit in eastern Croatia with noticeable potential for development in a circular, carbon-neutral, and sustainable bioeconomy. Due to the nature potential represented by one of the largest forest reservoirs in Europe-Spačva basin, forestry is one of the most important county branches. Aiming to provide more inputs on the wood biomass management, the study on the biomass flow of Vukovar -Srijem c ounty was conducted in 2020 by collecting data from local stakeholders and official reports. The study results have shown that Vukovar-Srijem county has the potential to increase the efficiency level of biomass use, but specific actions on the value-chain strengthening, finalisation of wood products, and innovative ecosystem establishment are still needed. The results highlight the predominant use of sawdust for heating purposes in the VSC region, suggesting potential for optimizing its utilization towards a circular, carbon-neutral, and sustainable bioeconomy, thus offering novel insights for future research and initiatives aiming to maximize economic and environmental benefits from wood biomass residues.

Physical literacy (PL) is considered an important determinant of physical activity level (PAL), but studies have rarely examined the associations between PL and PAL in preadolescents. This study aimed to evaluate associatios between PL, PAL and sedentary behavior (SB) in preadolescents from southeastern Europe. The participants were 9- to 11-year-old children from Croatia and Bosnia and Herzegovina (n=333, 52% girls) who were tested for PL, PAL and SB. The PLAYself questionnaire was used for the evaluation of PL, while PAL was estimated by data provided throughout the Physical Activity Questionnaire for Children (PAQ-C). Pearson’s correlations and multiple regressions were calculated to identify the associations between study variables. The results revealed a significant correlation between PL and PAL in the total sample (16% of the common variance) among boys (10% of the common variance) and girls (25% of the common variance), which was additionally confirmed by multiple regression calculated between the PL subdomains and PAL (R2=0.23, 0.15, and 0.31 for total sample, boys and girls, respectively). The SB was not significantly correlated with PL (<2% of the common variance; p>0.05) or with PAL (<1% of the common variance; p>0.05). The results indicated a stronger association between PL and PAL in girls than in boys, indicating the possible influence of the types of physically demanding activities children are involved in on the studied associations. To explore causality more specifically, intervention studies are warranted.

Abstract The preschool years are characterized by additional physical development changes, enhanced motor abilities, and strengthened movement apparatus in the kid. The feet undergo morpho-functional changes at that period, particularly between the ages of 3 and 6, which result in the development of their longitudinal and transverse arches. The aim of this study was to evaluate the actual causes of foot deformity and its degree of severity in preschool-aged children, as well as the distinction in deformity representation between the sexes. The "Institution for preschool education" kindergarten "Aladin" in Tuzla is the focus of this study, which involves 74 children of both sexes, ages 3-6, were measured in 2023. Foot deformities are equally present in girls and boys. Deformities in boys are particularly pronounced: pedes recti 21 (56.8%), pedes planovalgi 6 (16.2%), while in girls: pedes recti 20 (54.1%), pedes excavati 8 (21.6%). With the Chi-square test, we determined the statistical significance of the presence of foot deformities between the sexes. By looking at the size of the chi-square (Pearson Chi-Square) 5.964a and Asymp. Sig. (2-sided) .544 tells us that there is no statistically significant difference in the representation of foot deformities between the sexes and that these deformities are equally represented. Because foot deviations can lead to problems kindergarten kids' foot arches need to be continuously monitored. This allows for timely intervention and the adoption of suitable treatment procedures to avoid the development of deformities. Keywords: children, preschool strature, foot, deformity, gender.