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Ljiljana Kozić, Vanja Mališ, Marija Drakul, Sara Rakočević, D. Bokonjić, Dušan Mihajlović

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.

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.

Faruk Mešković, Anida Jagodić, Amra Gadžo

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.

S. Ilin, Vera M. Popović, V. Đukić, D. Živančev, L. Karić, D. Papler, M. Pogačnik, D. Žnidarčič

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.

Sabina Selesković, Amra Gadžo, Benina Veledar

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.

Vladimir M. Tonkonogyi, M. Holofieieva, Y. Morozov, V. Yarovyi, O. Bieliavska, I. Karabegović

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.

N. Tadić, Danilo Petričević, Milena Erceg, Alija Dervić, H. Zimmermann

A voltage-controlled pulsed current source (VCPCS) capable of generating current pulses with four different waveforms in the time domain is presented in this article. These waveforms are the following: hyperbolic waveform in time domain (HWTD), squared HWTD (SHWTD), quasi-Dirac delta function (QDDF) based on HWTD, and QDDF based on SHWTD. The QDDF is treated as a generalized function (GF) whose limit value leads to the required shape. The controllability of the shapes and frequency of the current pulses is provided by adjustment of the parameters of saw-tooth and triangle control voltages. The design of the proposed VCPCS can be implemented in a standard CMOS technology. However, it has been prototyped here first using discrete off-the-shelf components mounted on a printed circuit board with a single supply voltage of 3.3 V. Measured results confirm the predictions of the analysis performed. Specifically, the measured ratio of the largest and the smallest HWTD current is 7.6 times larger than that in the state-of-the-art, for the same supply voltage, which is of particular importance in optical quantum random number generators (OQRNGs).

Providing an objective ranking of scientists based on their merit is a rather challenging task. Numerous factors complicate this endeavor, raising difficult questions about how such evaluations should be conducted. The goal of the present paper is to introduce a new measure for evaluating researchers’ performance, the Performance Impact Score (PIS), which combines both productivity and research impact. In this study, I compared the PIS with h-index scores for 108 researchers at the University of Sarajevo. More specifically, I examined the overlap between the top 20 researchers according to the PIS and the top 20 researchers according to Web of Science, Google Scholar, and SCOPUS h-indexes. The concordance rate was 65% for Google Scholar and Web of Science, and 55% for SCOPUS. The analysis highlights the importance of considering both productivity and impact when evaluating researchers’ rankings. It is also evident that the top 20 researchers vary across different metrics. The results further demonstrate that creating a fair and just ranking system requires going beyond the data available in bibliometric databases, particularly in cases where researchers rank highly by one metric but perform poorly when evaluated by another.

Dinaida Tahirović, Milica Balaban, T. Muhic-Sarac, E. Članjak-Kudra, M. Smajlović, F. Čaklovica, V. Antić

Arsenic concentration in seafood could potentially reach very high levels and represent a significant health risk for humans. In this study, the concentration of arsenic in various seafood: crabs (shrimp, prawns), molluscs (mussels), and cephalopods (squid) available both fresh on the market and frozen in supermarkets in Sarajevo, Bosnia and Herzegovina were determined by the electrothermal atomic absorption spectrometry (ETAAS). The results obtained using different matrix modifiers: Mg(NO3)2, Ni(NO3)2, Pd(NO3)2, and mixture Pd(NO3)2 + Mg(NO3)2 were compared. The best recovery rate of 98.4 % arsenic for the reference material ERM-CE278k, was achieved after the addition of the mixture Pd(NO3)2 + Mg(NO3)2 . The mean arsenic concentrations were 1.551 ? 0.836 mg kg-1 1.298 ? 0.410 mg kg-1, and 2.794 ? 0.958 mg kg-1 for crustaceans, molluscs and cephalopods, respectively, by using mixture Pd(NO3)2 + Mg(NO3)2 as matrix modifier. Arsenic concentrations in the same sample measured using different matrix modifiers varied widely, even above 70 %. With the current consumption rate of seafood products, both cancerogenic and non-cancerogenic risks associated with exposure to arsenic through seafood are very low for the residents of Bosnia and Herzegovina.

Amra Gadžo, Mirza Suljić, Adisa Jusufović, Slađana Filipović, Erna Suljić

he study aims to assess the capability of various data mining techniques in detecting inaccurate financial statements of government-owned enterprises operating in the Federation of Bosnia and Herzegovina (FBiH). Inaccurate financial statements indicate potential financial fraud. Prediction models of four classification algorithms (J48, KNN, MLP, and BayesNet) were examined using a dataset comprising 200 audited financial statements from government-owned enterprises under the supervision of the Audit Office of the Institutions in the Federation of Bosnia and Herzegovina. The results obtained through data mining analysis reveal that a dataset encompassing seven balance sheet items provides the most comprehensive depiction of financial statement quality. These seven attributes are: opening entry of accounts receivable, profit (loss) at the end of the period, operating assets at the end of the period, accounts receivable at the end of the period, opening entry of operating assets, short term financial investments at the end of the period, and opening entry of short-term financial investments. By employing these seven attributes, the MLP algorithm was implemented to construct the most precise predictive model, achieving a 76% accurate classification rate for financial statements. Leveraging the identified attributes, a mathematical model could potentially be formulated to effectively predict financial statements of government-owned enterprises in FBiH. This, in turn, could considerably facilitate the process of selecting GOEs for inclusion in the annual work plan of state auditors. Presently, due to resource constraints, government-owned enterprises in FBiH do not undergo regular annual scrutiny by state auditors, with only 10 to 15 such enterprises being subject to audits each year. The results of this research can also be beneficial to both the public and the Financial Intelligence Agency in the FBiH. The paper contributes to filling the gap in the literature regarding the applied methodology, particularly in the part concerning the attributes used in the research.

Kerim Obarcanin, Bakir Lacevic

The critical role of high-voltage circuit breakers in the power grid underscores the need for reliable and efficient methods to assess their condition and operational parameters. To support the integration of smart grid concepts and enable condition assessment during circuit breaker exploitation, non-invasive approaches are essential. Among these, methods leveraging vibration fingerprints generated during the opening or closing of circuit breakers have shown significant promise. This paper presents a comprehensive survey of state-of-the-art research in this area, systematically analyzing over 100 influential works from the past two decades. The survey categorizes these methods based on their domain-specific approaches and highlights key challenges related to signal analysis, data acquisition, feature extraction, interpretation, and reasoning. By offering a structured analysis, this survey serves as a valuable resource for researchers and practitioners, providing insights and direction for future advancements in this niche field.

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