Financijski izvještaji pružaju podatke o jezgrovitim ekonomskim transakcijama. Lica koja koriste informacije iz izvještaja susreću se s velikom količinom informacija, pa samim tim mogu da se nađu u ...situaciji da zanemare one koje su ključne. Međutim, ako se prilikom kreiranja financijskih izvještaja primjenjuju neke manipulativne tehnike u cilju prikazivanja boljih rezultata poslovanja, dolazi do narušavanja kvaliteta izvještaja. Veliki broj financijskih prijevara doveo je do ogromnog nepovjerenja u sustav financijskog izvještavanja i računovodstveno-revizorsku profesiju. Naime, oni su često optuživani da su prouzrokovali prijevaru, ali isto tako i da su odgovorni za gubitak povjerenja u pouzdanost financijskih izvještaja. Pod pojmom prijevare podrazumijeva se profitiranje pomoću nedozvoljenih radnji, postupaka ili trikova, a to uglavnom podrazumijeva krađu sredstava, informacija, primjenu i uporabu imovine bez dozvole. Kako bi se spriječile i otkrile kriminalne radnje u financijskim izvještajima, računovodstvena profesija se koristi forenzičnim računovodstvom. Zadatak ovog vida računovodstva je da kroz primjenu zakonom dozvoljenih postupaka i sredstava istraži prijevare u izvještajima.
Financial statements provide data on core economic transactions. People who use information from reports are faced with a large amount of information, so they can find themselves in a situation where they ignore key information. However, if some manipulative techniques are applied during the creation of financial reports in order to show better business results, the quality of the report is impaired. A large number of financial frauds led to a huge mistrust in the financial reporting system and the accounting and auditing profession. Namely, they are often accused of causing fraud, but also of being responsible for the loss of confidence in the reliability of financial reports. The term fraud means profiting by means of illegal actions, procedures or tricks, and it mainly means the theft of funds, information, application and use of property without permission. Namely, in order to prevent and detect criminal acts in financial reports, the accounting profession uses forensic accounting. The task of this type of accounting is to investigate fraud in reports through the application of procedures and means permitted by law.
Financial statements provide data on core economic transactions. People who use information from reports are faced with a large amount of information, so they can find themselves in a situation where ...they ignore key information. However, if some manipulative techniques are applied during the creation of financial reports in order to show better business results, the quality of the report is impaired. A large number of financial frauds led to a huge mistrust in the financial reporting system and the accounting and auditing profession. Namely, they are often accused of causing fraud, but also of being responsible for the loss of confidence in the reliability of financial reports. The term fraud means profiting by means of illegal actions, procedures or tricks, and it mainly means the theft of funds, information, application and use of property without permission. Namely, in order to prevent and detect criminal acts in financial reports, the accounting profession uses forensic accounting. The task of this type of accounting is to investigate fraud in reports through the application of procedures and means permitted by law.
Corporate governance is the organization of a corporation and contains the laws, rules and principles on which the organization is based and run. For the company's management to make decisions, it ...needs accurate and true financial reports. The financial statements seek to provide quality and relevant information to the entities. Also, they aim to provide information on the financial position and success, cash flows of the business entity, and which are useful for making economic decisions of a wider range of users. However, company management may resort to accounting manipulations, which lead to a decline in quality and confidence in financial statements. Accounting and bookkeeping can be seen as helping businesses to clarify their financial situation. The report is available to the authorities so that they can review the financial activities of the company. To make this possible, accounting rules have evolved over time. When the accounting rules are deviated from, the consequences can arise in the form of a financial crisis or an economic crisis within the company
Laparoskopsko postavljanje peritonejskoga katetera pokazalo se sigurnom i učinkovitom metodom zahvaljujući napredovanju instrumenata i tehnike. Na Klinici za kirurgiju KBC Osijek u posljednje dvije ...godine laparoskopskom tehnikom postavljeno je devet peritonejskih katetera. Operacije su se izvodile u općoj anesteziji. Kateter se uvodio kroz preperitonealni tunel u paramedijanoj lijevoj liniji do suprapubičnoga prostora koristeći 2 5mm troakara i mini laparoskopsku kameru, te se njegov izlazni kraj izvodio u lijevoj medioklavikulamoj liniji infraumbilikalno. Prosječno je trajanje operacije bilo 23 minute i nije bilo nikakvih intraoperacijskih komplikacija i morbiditeta. Jednom pacijentu istovremeno je napravljena hemioplastika umbilikalne hernije. S peritonejskom dijalizom započelo se dva tjedna nakon postavljanja katetera. Kod dva pacijenta pojavile su se komplikacije tipa leakage i okluzija katetera koje su uspješno riješene te se nakon toga mogla i dalje provoditi peritonejska dijaliza.
•A novel, rapid, and efficient microwave-assisted synthesis of ZnPc.•Microwave-produced crystals show high singlet-oxygen production potential.•The ZnPc exhibits excellent stability over gamma ...radiation.
In this paper, an efficient and environmentally friendly approach to the microwave-assisted synthesis of zinc phthalocyanine (ZnPc) was developed to compare the features and changes in morphology, phase, and optical properties with crystals obtained under conventional synthesis. Well-crystallized with high yield and purity ZnPc in β-form was obtained by fast and efficient microwave-assisted procedure after five minutes of microwave heating. Studies including electron paramagnet resonance (EPR) indicated the improved photosensitizing potential of microwave-produced crystals, creating viable candidates for photodynamic treatment. Gamma rays aftereffect confirmed the stability of the ZnPc making them versatile in their application in medicine and sophisticated technology.
The sensitivity of chitosan to environmental conditions and processing conditions can stress its structure and cause degradation of this polymer on various application carriers. The stability of ...chitosan in a designed textile structure of standard polyester fabric with chitosan was analysed in a multiple washing process with a standard detergent by studying the properties before and after 10 washing cycles. The chitosan was coated on standard and alkali treated polyester fabrics. Washing was performed with an ECE A reference detergent at 60 °C according to the Standard protocol HRN EN ISO 6330 in 10 cycles. The washing stability of chitosan onto polyester fabrics was monitored by a staining test, zeta potential, breaking force, breaking elongation, pilling propensity, touch, whiteness, moisture transport, antimicrobial activity and morphological features. The staining test confirmed the wash stability of chitosan coated on alkali hydrolised polyester fabrics, while the chitosan coated on standard polyester fabric disappeared. Zeta potential proved to be the significant parameter for determining chitosan` stability. The tensile properties of fabric samples were harmonised with other characterisation parameters. Coating of polyester fabric with chitosan increased the elasticity of all samples. The antimicrobial activity of polyester fabrics coated with chitosan against Staphylococcus aureus was reduced by 20% after 10 washing cycles. All the characterisation parameters proved that polyester fabric as a chitosan carrier should be surface modified for designing a stable bioactive textile structure of chitosan and polyester.
Introduction: Hypoglicemia is a common complication of both Diabetes Mellitus type 1 (DM1) and 2 (DM2), that are being treated with insulin and/or insulin secretagogues (sulfonylurea or glinides). ...Objective: The objective of the research was to find the incidence of hypoglicemia incidents in diabetic patients that would require the assistance of an Emergency Medical Team, then treatment methods for hypoglicemia at the scene of the incident and the number of patients requiring to be transported to the hospital. Methodology: A prospective study was performed using medical reports from the Municipal Institute for Emergency Medical Aid Belgrade for the time period of 01.04.-30.04.2015. The study included patients with the diagnosis of Diabetes Mellitus, Hyperglicemia or Hypoglicemia that had been treated by an Emergency Medical Team during the selected time period. Data was compiled using medical reports that are filled out by doctors after each intervention. Results: Out of 8043 analyzed medical reports for the selected time period, 116 (1.44%) were marked with the aforementioned diagnoses and in 63 (54.31%) of those hypoglicemia was the reason for the Emergency Medical Service intervention. Glicemia levels of 2,2 mmol/l or lower were noted in 41 patients. In order to correct the hypoglicemia, a hypertonic solution of 50% Glucose was administered i.v. to 61 (96.83%) patients. The mean waiting time before the call was delivered to the Medical Team was 4.52±5.55 (Med=2.68; IKO (1.06;7.36)) minutes. 90.48% of the patients were treated at the scene of the incident. Conclusion: Hypoglicemia is a common emergency complication in diabetic patients. According to our research, 65.08% of the patients had severe cases of hypoglicemia. In order to correct it, a hypertonic solution of 50% Glucose was administered and only 9.52% of the patients were transported to the hospital.
Neural networks application to the analysis and prediction of the hydro-meteorological data is presented. The neural networks are trained and tested with water-level and water-flow data measured at ...three stations in the Neretva river basin. Estimation of the water-level based on water-flow and vice versa is presented. These data are highly (byt nonlineary) correlated. The proposed approach can be used to reconstruct missed measurements caused, for example, by measurement equipment failure. In this way an accurate and complete set of measurements can be obtained. Estimation of downstream measurements based on upstream data is also analysed. It is shown that highly accurate estimations can be obtained when there is no tributaries between measurement stations.
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