National and University Library of the Republic of Srpska: DOI Srspka / DOI Српска
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NONLINEAR ADJUSTMENTS IN THE EXPORT-LED GROWTH HYPOTHESIS: RE-EXAMINING THE HUNGARIAN CASE
Full text linkThis paper aims to examine the non-linear adjustments between exports and gross domestic product (GDP) in Hungary. In order to test the export-led growth hypothesis in the Hungarian economy this research analyses data from 1996Q1-2016Q4. Applying relatively novel approach to export-led growth hypothesis likely nonlinear asymmetric effect of exports and GDP toward their long-run equilibrium is tested. The results disclose a threshold cointegrating connection between the selected variables providing more insights into export led growth hypothesis. Unlike previous studies, research results reveal unidirectional and bidirectional causality in the long-run Hungarian exports-growth nexus which depends on the regime process with significantly different error correction adjustments in normal and stress regimes. Exports is found to be an engine of economic growth in Hungary for entire period but in times of stress when domestic demand contracts the role of exports in economic growth becomes more prominent and takes the basic form of export led growth hypothesis. Empirical results in this paper clearly points that threshold cointegration approach offers deeper insights than the linear error-correction model and might be the proper model specification to examine export led growth hypothesis
STATUS AND PERSPECTIVE OF FORENSIC ACCOUNTING IN REPUBLIKA SRPSKA / STANJE I PERSPEKTIVE FORENZIČKOG RAČUNOVODSTVA U REPUBLICI SRPSKOJ
No full textExpert testimony is becoming one of the main validation activities in financial crime. It is also amongst the most criticized ones because it can significantly slowdown court proceedings, especially in complex expert assessments, which is often the case with economic and financial subjects. Forensic accounting experts, which are also known as forensic accountants, are increasingly being hired to provide expert evaluation on these subjects. Republika Srpska recognized the need for this profession timely by granting it legal legitimacy.However, little progress has been made in its implementation in practice. This paper analyzes requirements and state of forensic accounting in Republika Srpska, and accordingly makes recommendations for further improvements such as gathering information of better quality that would help in financial investigations. Profession of forensic accountant is interdisciplinary and covers full range of different services, which signals the necessity to unify the criteria globally. So far, no such criteria exist nor are there any indications harmonization. Standard for required knowledge has been set by the American Association of Certified Fraud Examiners (ACFE), which certifies financial forensic professionals with certificate in forensic accounting. The established criteria offer a solid basis for the detection, collection and presentation of evidence in the financial fraud expert process. Currently it remains unclear whether the forensic accountant acts alone or as part of an interdisciplinary team.The knowledge currently offered by educators in Republika Srpska cannot bring quality in specific types of services, which primarily require specialist knowledge. For each type of service, it is necessary to define the characteristics, required knowledge and skills that a forensic accountant must possess. In accordance with such requirements, educational programs for forensic accounting need to be modified by providing guidance on their homogenization. Educational programs must be consistent with the actions of other participants in the implementation of forensic accounting, such as users, providers, educators, etc. With synergistic action, it is possible to raise the professional competence of the forensic accountant and align it with the requirements of the market. The ultimate educational outcome is to educate a forensic accountant so that he or she has specialist knowledge in accounting, law and auditing, as well as skills in the effective forensic accounting. Forensic accounting requires continuous learning and skills acquisition in accordance with the guidelines of international standards and recommendations, as well as good practical application. The aim of this paper is to promote forensic accounting and the profession of forensic accountant as an expert with specialist knowledge and skills.The future focus should be on improving the professional integrity of expert witnesses relating to more complex economic crimes, accelerating final report preparation, enhancing supervision of expert witnesses and their work, and sanctioning unprofessional behaviors
Reforma visokog obrazovanja u Republici Srpskoj, nužnost, koncept i ograničenja
Full text linkReforma kompletnog sistema obrazovanja je postalaregionalnih trend, prisutna u svim zemljama ZapadnogBalkana o kojoj se dosta govori i piše. U ovom radu smo sekoncentrisali na reformu visokog obrazovanja koja sezagovara i provodi u Republici Srpskoj (RS).Ovaj proces je, uRS, prisutan u dužem vremenskom periodu, ali se u ovojgodini sistemski uobličava i intenzivira.Ovdje je riječ o procesu koji će trajati. Sadržaj ključnihdokumenata u procesu reforme visokog obrazovanja nijeizrađen niti dostupan javnosti. U tom smislu, kod koncipiranjasadržaja reforme, mi ćemo se koristiti metodom analize izjavaresornog Ministra i članova Vlade po ovom pitanju.Analiziraćemo tekstove objavljene u dnevnoj štampi i na tvportalima. Cilj ovog rada je procjena osnovnih smjerovareforme u visokom obrazovanju RS, kao i idetifikovanjefaktora koji će taj proces zaustavljati i ograničavati
Detekcija periferne arterijske bolesti kod pacijenata sa tipom 2 dijabetes melitusa u ambulanti porodične medicine
Full text linkUvod. Periferna arterijska bolest (PAB) je progresivna, okluzivna, aterosklerotskabolest krvnih sudova, a pacijenati sa dijabetes melitusom (DM) imajuznačajno veći rizik za razvoj ove bolesti. Cilj ove studije je bio da se utvrdiučestalost PAB kod pacijenata sa tipom 2 DM mjerenjem pedo-brahijalnog(PB) indeksa u ambulanti porodične medicine.Metode. Studija presjeka je uključila pacijente sa tipom 2 DM registrovaneu ambulantama porodične medicine Doma zdravlja Laktaši. MjerenjePB indeksa je vršeno na oscilometrijskom aparatu “Boso ABI Mess 100“, aPAB je dijagnostikovana ako je vrijednost PB indeksa bila manja od 0,9 iliveća od 1,3.Rezultati. Ispitivanje je obuhvatilo 178 (90 muškaraca) ispitanika sa tipom2 DM preko 50 godina starosti. PAB je registrovana kod 26 (14,6%) ispitanika,sa potvrđenom značajnom razlikom u PB indeksu (lijeva/desna noga)između pacijenata sa PAB i pacijenata bez PAB (0,82/0,84 vs. 1,04/1,05; p< 0,01). Prosječno trajanje DM bilo je duže kod bolesnika sa u odnosu naone bez PAB (12 vs. 8 godina; p = 0,097), a srednje vrijednosti HbA1c subile podjednake u obje grupe (7,7% vs. 7,9% ; p = 0,634). Nije potvrđenarazlika u učestalosti hipertenzije, dislipidemije i gojaznosti između bolesnikasa, odnosno bez PAB, ali je bilo značajno više pušača među bolesnicimasa PAB (p<0,01).Zaključak. Prevalencija PAB kod ispitanih pacijenata sa tipom 2 DM jeiznosila 14,6%. Dijabetes je trajao neznačajno duže kod pacijenata sa PABi među njima je bilo značajno više pušača nego u grupi bez PAB. Edinburškiupitnik za klaudikacije je bio pozitivan kod samo trećine pacijenata sa PAB.Mjerenjem PB indeksa se može rano dijagnostikovati PAB kod mnogo većegbroja pacijenata sa tipom 2 DM nego primjenom Edinburškog upitnika
FINANCE AND ARTIFICIAL INTELLIGENCE: THE FIFTH INDUSTRIAL REVOLUTION AND ITS IMPACT ON THE FINANCIAL SECTOR
Full text linkA true artificial intelligence (AI) system is something that "learns" from the data it stores, in order to perform tasks and solve problems that typically require human intelligence - either with the help of a human expert or independently. The area of AI is an interdisciplinary field, which has been designated as a strategic area in the European Union (EU) approach and a key driver of economic development that can bring solutions to many social challenges and problems. Due to its nature and its tendency to be digitally advanced and smarter with analytics, the financial sector is one of the early adopters of AI and expects multiple benefits from its application, that is, the ability to provide better service in the shortest time possible and at a lower cost. AI in the financial sector is based on an understanding of the business needs of financial organizations, institutions and markets and the ability to connect with technological capabilities. They are powerful tools that completely transform this sector. The basic idea of this paper is to consider where the real value of AI in the financial sector is, i.e. what are the practical aspects and business implications of AI in the financial sector globally. It is common knowledge that evolving technologies have always had a strong impact on the sectors in which they are applied because they give them the opportunity to improve existing manufacturing processes, services, customer experiences, operate more efficiently, achieve cost savings, etc. The aim of this paper is to identify areas of application of AI in the financial sector, and to explore leading AI applications that are changing the financial ecosystem, transforming the financial sector and that have the potential to significantly improve many of its functions. The paper further highlights other implications of AI implementation in the financial sector such as employment - job creation and termination of existing AI-influenced employment, the scope and potential of application in developing countries, the problem of regulation and use in the best interests of man, and the importance of properly managing specific AI risks
Adsorpcija jona bakra iz vodenih rastvora vlaknima domaće vune
Full text linkVunena vlakna dobijena od domaćih ovaca rase pramenka su veoma gruba,najvećim dijelom ostaju neiskorištena i tretiraju se kao “otpad”. S druge strane,zagađenje vode teškim metalima predstavlja jedan od najvećih problema u oblastizagađenja vode. U okviru ovog rada ispitivana je sposobnost sorpcije jona bakra izvodenih rastvora pomoću uzorka domaće vune koja je samo oprana i uzorka vunekoja je nakon pranja dodatno odmašćena. Za ispitivanje su korišteni vodeni rastvorijona bakra koncentracije 20 mg/L i 40 mg/L pri pH vrijednosti 5,1. Metodom atomskeapsorpcione spektrometrije (AAS) je mjerena koncentracija jona bakra u rastvorunakon 3, 5, 10, 15 i 30 minuta, kao i nakon 24 časa od potapanja uzorka vune u rastvor.Rezultati su pokazali da vlakna domaće vune imaju dobra adsorpciona svojstva premajonima bakra što ukazuje da je vuna potencijalni adsorbens za uklanjanje jona bakraiz kontaminirane vode
Kinetics of Cr(VI) adsorption from aqueous medium onto bentonite
Full text linkBecause of its abundance and toxicity, heavy metals have become a seriousenvironmental problem. The presence of heavy metals, such as Cr(VI), in thewatercourses leads to numerous health problems in humans and animals. Cr(VI) ishighly toxic, even in low concentrations. Because of its carcinogenic, mutagenic andteratogenic effects on human beings, Cr(VI) is considered one of the most criticalpollutants. Due to this, it is necessary to remove Cr(VI) from wastewater prior to itsdischarge into the recipient.This paper studied the possibility for application of bentonite as an adsorbent forCr(VI) from aqueous medium. The characterization of bentonite was determined withchemical composition, specific surface, XRD method and FTIR. Optimal parameterssuch as pH of solution, adsorbent weight, time of adsorption and temperaturewere examined. Values of those parameters were: initial pH value of solution pH=2,adsorbent weight 2 g, time of adsorption 60 min, temperature 308 K. Experimentaldata were obtained by Freundlich and Langmuir isotherm adsorption models as wellas pseudo-first and pseudo-second order kinetics. Results were best described withFreundlich isotherm adsorption model and pseudo-second order kinetics
Funkcionalna magnetna rezonanca bubrega
Full text linkTendencija razvoja moderne dijagnostičke vizuelizacije u biomediciniusmjerena je ka integraciji detekcije i kvantifikacije molekularnih, funkcionalnihi morfoloških dešavanja u biološkim sistemima. Neprekidni porastbroja oboljelih od hroničnih bolesti bubrega nametnuo je potrebu razvojanovih dijagnostičkih metoda za detekciju molekularnih, anatomskihi funkcionalnih zbivanja u tkivu bubrega. Razvoj tehnologije magnetnerezonance omogućio je nastanak funkcionalne magnetne rezonance bubregau istraživanjima i kliničkoj praksi. U radu su prikazane osnove, kao ineke savremene praktične mogućnosti korišćenja funkcionalne magnetnerezonance bubreg
Numerička arealna gustina CD34 i CD117 imunoreaktivnih hematopoetskih ćelija u jetri humanog embriona i fetusa
Full text linkUvod. Hematopoeza je proces stvaranja krvnih ćelija i uobličenih elemenatakrvi. Ovaj dinamičan proces se postnatalno odvija u koštanoj srži, dok jeprenatalna hematopoeza raspršena na više lokalizacija. Počinje u žumančanojkesi, u intraembrionalnim ostrvcima hematopoeze, nastavlja se ujetri, slezini i koštanoj srži, a prema novim saznanjima i u placenti. Jetra jekao najveći hematopoetski organ intrauterinog razvoja izvor matičnih ćelijahematopoeze. Cilj rada je identifikacija i kvantifikovanje CD34 i CD117imunoreaktivnih hematopoetskih ćelija u jetri humanog embriona i fetusa.Metode. Korišćeno je 5 jetri humanih embriona i 25 jetri humanog fetusastarosti od 7 do 38 nedelja gestacije. Uzorci jetre podvrgnuti su rutinskojobradi do parafinskih kalupa. Tkivni presjeci, debljine 5 μm bojeni su hematoksilinomi eozinom, kao i imunohistohemijskim dokazivanjem CD34i CD117 antigena. Kvantifikacija je urađena morfometrijski određivanjemnumeričke arealne gustine. U statističkoj analizi korišćen je Hi-kvadrat test.Rezultati. Numerička arealna gustina CD34 imunoreaktivnih hematopoetskihćelija u jetri u embrionalnom periodu razvića je iznosila 0,35%, 0,30%u prvom trimestru (koji obuhvata i embrionalni i fetalni period), 0,46% udrugom trimestru i 0,10% u trećem trimestru. Numerička vrijednost arealnegustine CD117 imunoreaktivnih hematopoetskih ćelija u jetri za embrionalniperiod je iznosila 0,28%, 0,50% u prvom trimestru (koji obuhvata i embrionalnii fetalni period), 0,11% u drugom trimestru i 0,09% u trećem trimestru.Zaključak. Jetra embriona i fetusa predstavlja značajan izvor CD34 i CD117imunoreaktivnih hematopoetskih ćelija
Hydrolysis of sunflower seed meal lignocellulosic fraction by free and immobilized cellulases
Full text linkLignocellulosic biomass is widely abundant in nature and recognized aspotential renewable energy source. Its efficient transformation into bio-basedfuels is enabled only after adequate pretreatment, followed by enzymaticsacharification and microbial fermentation. Hereby we present application of twocellulase preparations – from Aspergillus niger and Trichoderma reesei (Celluclast®)in treating sunflower seed meal lignocellulosic fraction (SSMLF). Temperature andpH optimums of two enzymes were determined – 52 °C and pH4.8 for A. nigercellulase and 55 °C and pH4.5 for Celluclast®. At optimized conditions, milledSSMLF was hydrolyzed by both biocatalysts. With A. niger cellulase higher initialreaction rates were accomplished and yield of 70 mM glucose equivalent wasobtained with 6 % (w/v) of enzyme after 6 hours. On the other hand, applicationof Celluclast® led to lower initial reaction rates and yielded 25 mM of glucoseequivalent with 10 % (v/v) of enzyme. To ensure cost-effective application ofA. niger cellulase, the possibility of its immobilization on different supports wasinvestigated. By using porous methacrylate-based carrier with C6 spacer arm andprimary amino groups – LifetechTM ECR8409, preparation with highest activity wasproduced. This preparation was successfully applied in saccharification of SSMLFand showed unchanged catalytic efficiency comparing to free enzyme