The paper examines the impact of budgetary accounting organization on the perception of corruption in the public sector, focusing on three key independent variables: the financial reporting framework, the accounting basis, and the level of independence of state auditing. The Corruption Perceptions Index (CPI), which measures the perceived level of corruption in the public sector, is used as an indicator of the dependent variable. The study includes data from 89 countries. For statistical analysis, categorical independent variables were encoded using the one-hot encoding method. Statistical tests were applied to assess the correlation between the independent variables and the CPI. The results show variations in correlation depending on the combination of financial reporting factors, the regulatory framework, and the quality of state auditing. The obtained results of multiple linear regression indicate that the model has a statistically significant impact on the CPI (p = 0.0217) and explains 21% of its variability. Keywords: public sector accounting, budgetary accounting organization, perception of corruption, public financial management reform.

Abstract Green innovations are applied in various industries to promote corporate sustainability by adopting sustainable development practices. However, very little is known about how the knowledge management process influences corporate green innovation. To contribute to the development of this issue, this study explores the relationships between knowledge management, corporate sustainable development and green innovation. Data was collected from 210 respondents from private companies in a developing country context and analyzed using the structural equation modeling technique. The findings provide several conclusions. First, the components of knowledge management (application, acquisition and sharing of knowledge) significantly improve the dimensions of corporate sustainable development (environmental, economic and social dimensions). Second, sustainable environmental practices have no effect on the adoption and application of green innovations by companies, however, sustainable social practices have a positive effect on green innovations. The results of this research also show that investing in knowledge management is of great importance for achieving sustainable development, as well as investing in the application of sustainable social practices.

Abstract Although a significant number of studies analyzing the impact of transformational leadership on job performance has been recognized, there is a lack of research considering this construct in the context of managerial performance, and along with interpersonal characteristics. To fill this gap, this paper has been built on Mintzberg’s (1973) premise according to which interpersonal skills play an important role in achieving not only managerial performance but also their leadership styles. In other words, it has been argued that transformational leadership behaves as a mediator in the relationship between social skills and managerial performance. Given the main findings, the paper contributes to practical thinking by indicating the importance of including social skills training focused on building social flexibility and presentation skills, so that managers could have a greater positive impact on managerial performance. As a consequence, it is well known that their better performance increases overall organizational success, which is a valuable lesson for a developing country setting in which this research has been conducted. Contributions to theory and practice are offered after which direction for further research follows.

Beetroot (Beta vulgaris L.) is a plant grown for its roots, which are used to obtain sugar, feed animals, and for human use. Beetroot skin, a by-product of food processing, is a significant source of bioactive compounds, including dietary fiber and antioxidants. The primary objective of this work was to utilize beetroot skin powder to produce value-added nougat. Analytical methods, like antioxidant activity tests, proximate analysis, and sensory assessments, are used to determine the impact of beetroot skin powder on the final product. The beetroot skin powder extract had a remarkable content of phytochemicals and antioxidant activity. The inhibitory effect of the extract was tested on enzymes linked to metabolic syndrome, oxidative stress, and inflammation. The beetroot skin powder extract inhibited α-glucosidase, α-amylase, lipase, and lipoxygenase enzymes. The characterization of value-added nougat illustrates the multifunctionality of beetroot peel powder within its composition, serving as a significant source of natural compounds with antioxidant, coloring, and flavoring properties. This enhances sensory attributes, including color, aroma, and texture, augmenting product diversity and consumer appeal. This is evidenced by the increase in the total content of betalains (3.77 ± 0.09 mg/g DW.) and polyphenols (69.48 ± 2.88 mg GAE/100 g DW.), which lead to high antioxidant activity (73.89 ± 3.65 mM Trolox/100 g DW.) for the nougat sample with 6% added beetroot powder. Thus, beetroot skin powder replaced chemically synthesized additives with antioxidants and natural pigments, improving life quality and implicitly capitalizing on beetroot processing by-products, supporting circular economy principles at the global level.

Neuroinvasive arboviruses such as tick-borne encephalitis virus (TBEV), West Nile virus (WNV), Usutu virus (USUV), and Toscana virus (TOSV) have (re-)emerged with increasing incidence and geographic range. We analyzed the epidemiology of arboviral infections in Croatia during the 2024 transmission season. A total of 154 patients with neuroinvasive diseases (NID), 1596 horses, 69 dead birds, and 7726 mosquitoes were tested. Viral RNA was detected using RT-qPCR. IgM/IgG-specific antibodies were detected using commercial ELISA or IFA, with confirmation of cross-reactive samples by virus neutralization test. RT-qPCR-positive samples were Sanger sequenced. Arboviral etiology was confirmed in 33/21.42% of patients with NID. WNV was most frequently detected (17/11.03%), followed by TBEV (10/6.49%), USUV (5/3.24%), and TOSV (1/0.64%). WNV infections were reported in regions previously known as endemic, while in one continental county, WNV was recorded for the first time. USUV infections re-emerged after a six-year absence. In addition to human cases, acute WNV infections were recorded in 11/395 (2.78%) of horses and two dead crows. WNV IgG seropositivity was detected in 276/1168 (23.63%) and TBEV IgG seropositivity in 68/428 (15.88%) horses. None of the tested mosquito pools were positive for WNV and USUV RNA. Phylogenetic analysis showed the circulation of WNV lineage 2 and Usutu Europe 2 lineage. Climate conditions in 2024 in Croatia were classified as extremely warm, which could, at least in part, impact the quite intense arboviral season. The spreading of flaviviruses in Croatia highlights the need for continuous surveillance in humans, animals, and vectors (“One Health”).

Objectives To examine the association between cigarette price increase and youth smoking initiation in Bosnia and Herzegovina (B&H), and to assess additional factors—including parental smoking, peer influence, pocket money, anti-tobacco media exposure and smoking in school environments—that potentially affect smoking initiation among adolescents. Design A pseudopanel study using WHO Global Youth Tobacco Survey (GYTS) data from two compatible surveys conducted in 2018 (Republic of Srpska) and 2019 (Federation of B&H). A split-population duration model was employed to estimate the hazard of youth smoking initiation. Setting Primary and secondary schools across two entities in B&H, covering both urban and rural areas. Participants A total of 9702 students aged 13–15 years completed the surveys. Inclusion criteria involved being enrolled in grades 7–9 of primary school or the first year of secondary school. No additional exclusion criteria were applied beyond incomplete or invalid survey responses. Interventions None. Primary outcome measure Self-reported smoking initiation, defined as having tried or experimented with cigarette smoking, even one or two puffs. Results A 10% increase in cigarette prices was associated with a 4.9% reduction in the probability of youth smoking initiation (price elasticity of −0.491, p<0.001). Exposure to antitobacco media messages was linked to a lower likelihood of smoking initiation. Conversely, parental smoking, peer influence, observing smoking within school premises and having greater disposable pocket money all showed significant positive associations with youth smoking initiation. Conclusions Raising cigarette prices constitutes an effective measure to discourage smoking initiation among youth in B&H, operating both directly and indirectly through reductions in parental and peer smoking. Nonetheless, non-price factors play a substantial role, highlighting the complexity of adolescent smoking behaviour and the necessity for a comprehensive, multifaceted tobacco control strategy. Trial registration Not applicable (observational study).

In the modern business environment, big data analytics and data mining techniques are increasingly recognized as tools for improving fiscal discipline and more efficient management of public revenues. This paper explores the possibility of applying the knowledge discovery process from databases to detect patterns of financial behavior that may indicate tax non-compliance. A quantitative approach based on the analysis of secondary data from ten joint-stock companies from the Federation of Bosnia and Herzegovina, for which financial statements and tax debt data are available, was used. The relationship between key financial indicators (EPS, financial stability ratio, total asset turnover ratio and debt ratio) and the amount of tax debt was examined using descriptive statistics and regression analysis. The results show that lower profitability and poorer financial stability significantly correlate with higher tax debt, while high operational efficiency and debt have a more complex and statistically marginal impact. The findings confirm the possibility of using publicly available financial data for early identification of risky taxpayers, which opens up space for further development of predictive models in the domain of tax analytics.

The severity and frequency of short-term but highly damaging urban floods have increased in recent years worldwide and have been caused by climate change. The casualties of urban floods are usually not high, but the material damage and economic losses can be quite significant due to the population density of these areas and the various economic activities concentrated in urban regions. For this reason, this type of flooding is always catastrophic. This paper explores the impact of urban flooding on the tourism infrastructure in Bihać using the multi-criteria ArcGIS analysis. The results show that 55.8% of the studied area is at a low elevation and has gentle slopes, making it particularly susceptible to flooding. Annual precipitation reaches up to 1,305 mm, with 35–38% of the total rainfall recorded in the urban centre of Bihać, where the key tourism infrastructure is located. The buffer zone analysis revealed that most hospitality and accommodation facilities are situated within 20 to 100 meters of the Una River’s shoreline, making them directly vulnerable during seasonal floods. Despite this, the number of tourist arrivals has been steadily increasing – from 33,433 arrivals in 2021 to 48,330 in 2023, with foreign tourists accounting for 60% of all visitors. The research findings highlight the need for the implementation of precise spatial plans and protective measures to reduce the negative impact of floods on tourism trends in this city.

Abstract Background Rapid changes and dynamic markets significantly impact the way businesses operate. Many companies fail to adapt and innovate their business models, which jeopardises their sustainability. Managers, as key decision-makers, play a pivotal role in the innovation process, whereby their entrepreneurial competencies directly influence various dimensions of business model innovation. Objectives The main aim of this study is to examine the impact of entrepreneurial competencies on the new value proposition dimension of business model innovation (BMI), exploring competencies such as opportunity recognition, analytical thinking, innovativeness, tenacity, and passion for work. It investigates how these competencies contribute to developing new offerings and new channels, attracting new customers and markets, and building new customer relations. Methods/Approach The study is conducted on a sample of 267 managers of medium and large companies across various industries in Bosnia and Herzegovina. The data were analysed using Structural Equation Modelling (SEM). Results The results show that different entrepreneurial competencies have a significant impact on various aspects of a new value proposition. Conclusions The study contributes to a deeper understanding of the influence of different entrepreneurial competencies on new value proposition dimensions within BMI. Managers who effectively utilise these competencies can enhance their companies’ value propositions, thereby increasing competitiveness and business success.

Studies dealing with injury occurrence in basketball refereeing are scarce. The aim of this preliminary investigation was to retrospectively observe injury occurrence and analyze some specific predictors of injury in high-level basketball referees. The participants were basketball referees from Croatia and Bosnia and Herzegovina (all males, n=39, 25–45 years of age, with more than 5 years of experience in basketball refereeing). Data were collected via structured, previously validated questionnaire, and the variables included specific sociodemographic factors, basketball refereeing factors, and medical (injury-related) factors. Differences between injured and noninjured referees were calculated via t tests and chi-square tests, whereas associations between predictors and injury occurrence (criterion) were evaluated via logistic regression for binarized criterion. Injury occurrence was relatively low, with only 15% of referees reporting an injury during the previous competitive season. A higher level of basketball refereeing (more advanced competitive level) was associated with a greater likelihood of being injured (OR=1.44, 95% CI: 1.02–1.98). Additionally, referees who used dietary supplements were more likely to be injured during the previous competitive season (OR=1.51, 95% CI: 1.01–2.05). Although preliminary, the results emphasize the need for structured prevention strategies and support systems tailored specifically to the challenges of high-level officiating.

Polyploid giant cancer cells (PGCCs) are characterized by enlarged nuclei, association with tumors, and resistance to treatment, contributing significantly to cellular heterogeneity. These cells arise from endoreplication and cell fusion, often triggered by stressors such as radiation and chemotherapy. PGCCs exhibit chromosomal instability and aneuploidy, leading to poor prognosis in various cancers. Key features include the ability to produce progeny cells via amitotic division and the expression of cancer stem cell markers. PGCC formation and function involve signaling pathways like cell fusion (GCM1/syncytin-1), cell cycle control, stress response, and EMT. Understanding these pathways is crucial for identifying therapeutic targets. Current therapeutic strategies targeting PGCCs involve drugs like azacitidine, decitabine, and zoledronic acid, as well as DNMT inhibitors in combination therapies. These approaches aim to reverse drug resistance and enhance antitumor efficacy. Furthermore, microRNAs (miRNAs) are pivotal in regulating gene expression and influencing the cell cycle, proliferation, and apoptosis. Cataloging miRNAs and understanding their function is critical for developing potential cancer treatments. Researchers are exploring miRNA-based modulation of signaling pathways to block tumor growth. This review highlights the complex biology of PGCCs and emphasizes the need for targeted therapies to improve cancer treatment outcomes.