Abstract This paper investigates the impact of artificial intelligence (hereinafter AI) on the accounting profession, emphasizing the need to adapt educational programs and business practices due to the emergence and development of AI technologies. A qualitative method with the help of a semi-structured interview was used to collect primary data. The participants were professionals in the accounting and information technology field who have the relevant knowledge and experience to consider this topic. The research aimed to discover the main problems that may arise when implementing artificial intelligence in the accounting profession, to determine how AI technologies affect the quality of financial reports, and whether education reform in accounting is needed due to the emergence of AI technologies. The results of the conducted research showed that AI technology will find its application in the accounting profession, that the quality of the financial report generated based on AI technology depends on the quality of the entered data, i.e. that the control function of accountants is of crucial importance, and that it is necessary to reform curricula in the context of exploiting the benefits of AI technologies.

Languages do not operate in isolation; rather, they evolve in continuous contact with other languages. This contact and resultant lexical borrowing can lead to minor or substantial changes in the vocabulary of the recipient language. This quantitative study aims to analyze how bor-rowing from the English language affects the formation of new verbs in the Bosnian language (verbal Anglicisms) and which suffixes in the Bosnian language (between -ova-, -a-, -ira-) are most often used to form new verbs. Additionally, the aim is to explore the frequency of use and the level of knowledge of the meaning of verbal Anglicisms. The study was conducted on 345 participants, i.e. both male and female high school students from Bosnia Herzegovina. The results indicate that verbal Anglicisms with the suffix -a- are the most often used group of verbal Anglicisms and that this preference is a result of the nature and origin of those Angli-cisms (mostly IT-related) and is not related to the linguistic nature of the Bosnian language. Furthermore, it was shown that knowledge of the original form of verbal Anglicisms affects the level of their use, and that level of use of these Anglicisms is influenced by the EL GPA and medium of instruction of the respondents, while gender, grade level, and experience of travel-ing to English-speaking countries are not significant factors in the extent of usage of these An-glicisms. Further investigation is proposed to broaden the scope of the present research in different settings and among various study groups. Keywords: Anglicisms; borrowing; language; high school students; verb.

Abstract This study seeks to examine pull factors of capital inflows, offering an empirical analysis based on a panel study of eleven Southeast European countries (Albania, Bosnia and Herzegovina, Bulgaria, Croatia, Greece, Montenegro, North Macedonia, Kosovo, Romania, Serbia, and Türkiye) over the period of 2004 – 2021. Methodologically, the study utilizes a fixed effects (FE) regression model with robust Driscoll-Kraay standard errors to address issues of heteroskedasticity, autocorrelation, and potential cross-country correlation. The study finds that several pull factors can be relevant in driving capital inflows as follows: market size, inflation, financial and trade openness. The empirical analysis confirms that the forces of trade liberalization, financial liberalization, market size, real interest rates and inflation stability are the elements that encourage capital inflows. On the other hand, the estimated effects of current account balance and real economic growth are not very convincing. Finally, we stress that more study is required to fully understand the pull variables' ultimate macroeconomic implications at the national level. The overall influence of these positive (or negative) inflows may be moderated by several characteristics, even if certain countries may be extremely susceptible to these factors.

SUMMARY Our study aimed to analyze the correlation of cancer-related parameters with tumor regression grade (TRG) and disease-free survival (DFS) by gender in 192 rectal cancer patients operated on after neoadjuvant long-course chemoradiotherapy (LCCRT). Preoperative diagnostics revealed no significant gender differences in any clinical parameters other than obesity (p=0.031). We found that slightly overweight men had a lower incidence of distant metastases (p=0.042). The post-LCCRT pathologic finding showed that women had more positive lymph nodes (ypN, p=0.002) while no other pathologic parameter differed significantly between the genders. Overall, a poor response to therapy correlated with a shorter time to disease progression (p=0.002). Women achieved ypN0 in 50% of cases, but only 27% had a good TRG compared to 40.5% of men (p=0.073). Women had a worse DFS than men, even when complete response to therapy was achieved (p=0.003), and greater depth of residual tumor invasion (ypT, p=0.035) and higher ypN (p=0.002) correlated with shorter DFS. Positive resection margins (p<0.001), higher ypN stage (p=0.003), and poor TRG (p=0.025) correlated with shorter DFS in men. We conclude that women have a poorer response to LCCRT with the possibility that therapeutic approach to the neoadjuvant treatment of rectal cancer may be gender-specific.

SUMMARY The aim of this research was to examine the rheological parameters of carotid arteries and the frequency of abnormal values in patients with metabolic syndrome (MetS) with and without diabetes mellitus (DM). The sample consisted of 90 subjects and was divided into two equal groups. The first group consisted of patients with MetS but without DM, while the second group had both MetS and DM. We used the values of the peak systolic velocity (PSV) as a reference for pathology. The results showed pathological values of PSV in the right internal carotid artery (ICA) in twelve patients in the MetS + DM group. The study found that the incidence of pathological rheological parameters was higher in subjects with MetS + DM as compared to those with only MetS. Subjects with MetS + DM had higher values of maximum acceleration during systole in various carotid arteries. A subject with MetS + DM also showed total flow obstruction in the left and internal carotid artery (ICA) and a severe narrowing of the right ICA, indicating the presence of carotid artery disease. The study also found that nearly two-thirds of subjects with MetS + DM had pathological values of PSV in the right ICA and slightly fewer in the left ICA. Research on French populations has shown similar results. Eleven patients had pathological values in the left ICA. The frequency of the carotid rheological parameters’ abnormalities was significantly higher in the MetS with DM patient group. The frequency of abnormalities in the rheological parameters of carotid circulation was significantly higher in patients with MetS and DM (as compared to non-diabetic patients). In our study, pathological changes were generally more susceptible to ICA. This indicates the importance of screening the rheological parameters of subjects with MetS for the prevention and treatment of cerebrovascular disease.

SUMMARY This study aimed to evaluate retinal nerve fiber layer thickness in exfoliation syndrome (XFS), present unilaterally, using optical coherence tomography (OCT). This prospective study included 90 examinees with unilateral syndrome. However, examinees with higher intraocular pressure or findings implicative of glaucoma were excluded from the study, as well as examinees with optic nerve changes. In individuals with unilateral XFS, OCT findings were compared between the two groups: the affected eye group and the fellow eye group. The study results show that the average thinning of the retinal nerve fiber layer, especially in the inferior and superior quadrants, has not resulted in visual field defects in examinees with unilateral XFS. In the group of eyes without XFS, 85.55% exhibited reference inferior quadrant thickness values, and 91.11% exhibited reference superior quadrant thickness values. In the group of eyes with manifest XFS, 82.22% exhibited reference inferior quadrant thickness values, and 88.88% exhibited reference superior quadrant thickness values. Most examinees in both groups had normal average retinal nerve fiber layer (RNFL) thickness (72.22%). In examinees with clinically unilateral XFS, RNFL thinning occurs in both eyes before XFS becomes bilateral and before hypertensive intraocular pressure can be measured.

SUMMARY The aim of the present study was to assess mild cognitive impairment (MCI) and cardiometabolic risk factors (CMRF) in Bosnian and Herzegovinian patients with heart failure (HF). This study included 80 patients with HF and 40 healthy controls. Montreal Cognitive Assessment (MoCA) testing was used to evaluate cognitive function. Abdominal obesity was assessed by waist circumference, and hypertension was assessed by the auscultatory method. Data on other CMRF and comorbidities, such as diabetes, smoking, alcohol consumption, and atrial fibrillation (AF), were gathered with a specially designed questionnaire. Lipids, C-reactive protein (CRP), and fibrinogen were assessed with standard laboratory methods. Student, Mann-Whitney, and Chi-square tests were used to determine significant differences between groups. Associations between categorical variables and correlation coefficients were assessed by the Chi-square and Spearman test, respectively. The prevalence of MCI in patients with HF was 77.5%. We found significant associations between MCI and diabetes, hypertension, AF, and smoking in patients with HF. We found no significant associations between MCI, abdominal obesity, and alcohol consumption. A significant positive correlation between MCI and total cholesterol was observed in patients with HF. Furthermore, a lower MoCA score was associated with higher values of CRP and fibrinogen in HF patients. The present study showed a high prevalence of MCI in Bosnian and Herzegovinian HF patients as well as its association with various CMRFs. These results suggest it is necessary to begin MCI screening in HF patients, especially since data from the literature point to improvement in cognitive performance with appropriate HF and concomitant CMRF treatment.

The favorable characteristics of veneer boards—plywood—enable their wide application. There is also the possibility of enhancing plywood, such as by coating it with various films, applying coatings, reinforcing it with fibers from different materials, and using improved adhesive formulas. Basalt fibers, as a natural and environmentally friendly material, are used in various forms with quite good characteristics. Results from various tests conducted in recent years indicate an improvement in the mechanical properties of composite boards, including plywood reinforced with fibers like basalt fibers. These tests were focused on determining the position and contribution of basalt fibers in the board’s structure, as well as the application of certain environmentally friendly adhesives. For this study, samples of composite material based on wood, specifically plywood reinforced with a basalt mesh, were prepared. The basalt mesh was placed within the plywood structure in various combinations of position and amount. Subsequently, a three-point bending strength test was conducted to determine the impact of the basalt mesh on the strength of the plywood. The increase in strength opens up possibilities for expanded use, material savings, and a reduction in the overall weight of the structure, which is crucial in certain applications of such boards.

The applications of light emitting diodes (LED) as a red light therapy (RLT) source for the management of various conditions such as wound treatment, control of inflammation and pain have been growing continually. Despite its extensive medical application, the effects of RLT on living cells are still highly contested. This study is conducted to test the effects of RLT using combined LED source with 660 nm (red) and 850 nm (near infrared) light on cultured human lymphocytes in vitro. To analyze the effect of RLT on human peripheral blood lymphocyte’s proliferation, the mitotic index (cytostatic effect) is monitored under different irradiation exposure time parameters and conditions. This value indicates how a particular treatment affected cell division, either proliferatively, inhibitory, or had no effect at all. The interpretation of the results of the mitotic index is done in relation to the mitotic index of the untreated (unirradiated) control cells. Our data shows higher lymphocyte proliferation for all of the irradiated samples, and is particularly enhanced by multiple exposures to red light. The effectiveness of RLT on cell activity is of importance in determination of suitable treatment for diseases related to the immune system. To better understand the molecular and metabolic mechanisms involved in red LED-induced photobiomodulation, the study will be extended to investigate the RLT effect on cell protein synthesis.

SUMMARY The aim of this cross-sectional study was to determine the knowledge, attitudes and behavior of medical students in relation to COVID-19 according to different medical schools and duration of studies. A validated questionnaire was administered to 192 medical students at two universities in Croatia and one from Bosnia and Herzegovina. Fisher-Freeman-Halton and Kruskal-Wallis tests were used to examine differences among study groups. The association of variables was tested with a linear regression model. A negative correlation was found between adherence to measures and attitudes (ß=-0.36; p<0.001). Studying at the University of Zagreb was positively associated with students’ knowledge about COVID-19 (ß=0.24; p=0.033) but negatively with students’ attitudes (ß= 0.26; p=0.013). Compared to the last study year students, second-year students had lower knowledge (ß=-0.28; p=0.040) and statistically nonsignificant negative attitudes (ß=-0.24; p=0.055). Fifth-year students had more negative attitudes (ß=-0.24; p=0.008) compared to sixth-year students. The association between knowledge and attitudes was weak and statistically borderline nonsignificant (ß=0.14; p=0.056). The lack of association between knowledge and attitudes requires additional research to identify the potential factors that favor the formation of attitudes toward appropriate protection against COVID-19.