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SEVERE PROXIMAL AXONAL INJURY OF THE MEDIAN NERVE FOLLOWING TRAUMATIC SHOULDER DISLOCATION: ELECTROMYOGRAPHIC INVESTIGATION
No full textGlobal Trends in Water Resources Resilience to Climate Change
No full textClimate change stands as one of the most significant global threats of the 21st century, directly impacting water resources and challenging their resilience against water-related crises. This review paper analyses global trends in the resilience of water resources to climate change, with the primary aim of examining key challenges and opportunities, evaluating diverse policies and strategies across various countries, and presenting best management practices to enhance water resilience. The study begins by introducing the concept of water resources resilience in the face of climate change, followed by an in-depth examination of critical challenges such as shifts in precipitation patterns, rising temperatures, declining water availability, and the intensification of water crises. Emphasis is placed on the necessity for robust infrastructure development, the integration of advanced technologies, and the implementation of sustainable policies at global, national, and local levels. Furthermore, the paper highlights the importance of incorporating social, economic, and cultural dimensions into policy-making and implementation processes. Findings indicate that despite technological advancements and various initiatives, many countries, particularly those in less developed regions, face persistent obstacles such as limited access to financial resources, insufficient technical capacity, and a lack of international coordination. Consequently, the study recommends strengthening international cooperation, improving water resource management policies, and raising public awareness of climate change as essential strategies to bolster the resilience of water systems against future crises. Ultimately, the paper underscores the critical need for global collaboration and knowledge exchange in water resource management and climate adaptation efforts
Leaf morphological variation in Ribes alpinum L. across elevation gradients in the Dinaric Alps: Evidence of phenotypic plasticity and habitat influence
No full textMountain ecosystems are shaped by steep environmental gradients that influence plant morphology and adaptation. Ribes alpinum L., a deciduous shrub with a wide European distribution, remains poorly studied in terms of its intraspecific variability. This study aimed to investigate leaf morphological variation across five natural populations from the Dinaric Alps, focusing on differences in leaf size and shape in relation to elevation and habitat conditions. Leaves were sampled from four populations and photographed in situ at a fifth site located within a strict nature reserve. Ten morphometric traits were measured—five related to leaf size (e.g., area, length, petiole length) and five describing leaf shape and lobe configuration. Statistical analyses revealed significant differences among populations in seven traits, with leaf size parameters showing the greatest divergence. Populations from contrasting elevations were consistently identified as morphologically distinct. The low-elevation population showed the greatest degree of within-population morphological diversity, likely reflecting the influence of heterogeneous terrain and fine-scale microhabitat variation. Multivariate analyses (PCA and clustering) confirmed population-level structuring, while Redundancy Analysis (RDA) showed that geographic coordinates had no significant influence on trait variation. Instead, elevation-related environmental gradients emerged as the dominant drivers of morphological differentiation. These findings suggest that leaf traits in R. alpinum are shaped primarily by local ecological pressures, reflecting phenotypic plasticity rather than broad spatial separation. The study highlights the adaptive flexibility of R. alpinum and underscores the ecological importance of the Dinaric Alps as a valuable setting for investigating plant responses to environmental heterogeneity
Interpretacijski centar Čovik i more - očuvanje i promocija ribarske i pomorske baštine Lopara
No full textOvaj rad analizira proces osnivanja i djelovanja Interpretacijskog centra Čovik i more u Loparu, koji
je otvoren s ciljem očuvanja i interpretacije pomorske i ribarske baštine. Opisane su faze planiranja,
inicijative, realizacije projekta, izbor tematskih cjelina i izazovi u realizaciji. Poseban naglasak stavljen
je na doprinos lokalne zajednice i aktivnosti centra nakon otvorenja. Rad također razmatra buduće
smjernice razvoja interpretacije baštine u kontekstu održivog turizma. Interpretacijski centar Čovik
i more otvoren je 18. prosinca 2023. godine u Loparu s ciljem očuvanja i interpretacije pomorske
i ribarske baštine ovoga kraja. Inicijativa za osnivanje centra proizašla je iz potrebe za adekvatnim
prostorom za čuvanje, izlaganje i interpretaciju materijalne i nematerijalne baštine, kao i želje za
edukacijom lokalnog stanovništva i posjetitelja o bogatoj maritimnoj povijesti, kako Lopara tako
i otoka Raba. Kroz analizu dosadašnjih izazova i planova za budući razvoj, rad naglašava važnost
interpretacije baštine kao sredstva za očuvanje identiteta i održivi razvoj lokalne zajednice
Radionice za očuvanje tradicionalnih alata, zanata i običaja „Barake Palagruzone“
No full textU vremenu u kojem danas živimo, brzim ritmom uz veliku primjenu suvremenih tehničkih pomagala
i dostignuća, svaki dan potiskujemo i zaboravljamo naše tradicionalne vrijednosti - naše najveće
bogatstvo. Među njima prvo mjesto zauzima čovjek, zatim njegovo znanje, a sve to uobličeno u ono
što nazivamo običaji ili kulturna baština.
Komiža je oduvijek bila poznata po bogatoj maritimnoj tradiciji, posebice po ribarstvu i preradi
ribe. Komiški ribari su pučinski ribari, bogati iskustvom i znanjem vezanim uz maritimnu kulturu na
Jadranu. Za navedeno maritimno bogatstvo bile su ključne tri činjenice: bogato ribolovno područje
Palagruže, Biševa, Sveca i Jabuke, brod ili ofalkono gajeta iz koje je nastao brend falkuša, i ljudski
potencijal - znanje koje se učilo na ofalkono gajeti te prenosilo generacijama.
Dolaskom suvremenih tehnologija bogata maritimna baština lagano izumire, drvenu gajetu smjenjuju
plastični brodovi, jedra i vesla smjenjuju brodski motori, a bogato iskustvo postepeno gubimo.
S ciljem očuvanja bogate baštine, Udruga Palagruza pokrenula je edukacijski program „Barake
Palagruzone“, kroz koji mladi upoznaju segmente te baštine i u konačnici ih povezuju u jedinstveno
iskustvo ofalkono gajete
PROSPECTS FOR IMPROVING THE VALUE ADDED TAX SYSTEM IN BOSNIA AND HERZEGOVINA
No full textPorez na dodatu vrijednost predstavlja najrasprostranjeniji sistem oporezivanja prometa roba
(dobara) i usluga u svijetu. Zakon o porezu na dodatu vrijednost u Bosni i Hercegovini u primjeni
je od januara 2006. godine, kada je naša država, u najkraćem mogućem roku izvršila vrlo
uspješno uvođenje novog poreskog sistema koji je zamijenio tada važeći porez na promet, što je
od strane relevantnih međunarodnih institucija ocijenjeno kao jedan od ključnih koraka za
uspostavljanje jedinstvenog ekonomskog prostora, smanjenje sive ekonomije, podsticanje stranih
ulaganja i smanjenje vanjskotrgovinskog deficita.
Predmet istraživanja u radu odnosi se na komparativnu analizu sistema poreza na dodatu
vrijednost u BiH sa sistemima zemalja u okruženju (prije svega, Hrvatske, Srbije i Crne Gore),
utvrđivanje nedostataka u postojećim procedurama u primjeni Zakona o porezu na dodatu
vrijednost u BiH, preciziranje osnovnih problema u njegovoj primjeni, kao i moguće pravce
unapređenja sistema poreza na dodatu vrijednost i njegove harmonizacije sa Direktivama
Evropske unije.
U BiH, kao zemlji u kojoj specifičnost državnog uređenja, zakonskih procedura, političkih
previranja i uopšte društvene organizacije dodatno usložnjava posmatranu problematiku, važno je
upoznati se sa temeljnim načelima sistema poreza na dodatu vrijednost. U tu svrhu, kao
najpodobnije rješenje nametnulo se sekundarno istraživanje kroz analizu i sistematizaciju ranije
publikovanih izvještaja i istraživanja iz ovog područja, te primarno istraživanje u kojem su,
primjenom tehnike ispitivanja korištenjem ankentog upitnika kao obrasca za prikupljanje
primarnih podataka prikupljeni stavovi obveznika indirektnih poreza kada su u pitanju opći
stavovi o sistemu poreza na dodatu vrijednost, stavovi u vezi sa stopama poreza na dodatu
vrijednost, postupkom kontrole, zadovoljstvu poreskih obveznika, te perspektivama razvoja
poreza na dodatu vrijednost u BiH.Value added tax - is the most widespread system of taxation of trades (goods) and services in the
world. The Law on Value Added Tax in Bosnia and Herzegovina has been in force since January
2006, when our country, in the shortest possible time, carried out a very successful introduction
of a new tax system that replaced the existing valid sales tax, which was, from one of the relevant
international institution, rated as one of the key steps to establish a single economic space, reduce
of the gray economy, encouragement of foreign investments and reduction of the foreign trade
deficit.
The subject of research in every day work refers to the comparative analysis of the value added
tax system in BiH with the systems of neighboring countries (primarily, Croatia, Serbia and
Montenegro), identifying shortcomings in existing procedures in the application of the Law on
Value Added Tax in BiH, defining basic problems in its use, as well as possible directions for
improving the value added tax system and its harmonization with the European Union Directives.
In BiH, as a country where the specifics of the state system, legal procedures, political turmoil
and social organization in general further complicate the observed issues, it is important to get
acquainted with the basic principles of the value added tax system. For this purpose, the most
suitable solution was secondary research through analysis and systematization of previously
published reports and researches in this area, and primary research in which, using a survey
technique as a questionnaire form for collecting primary data collected attitudes of indirect
taxpayers when these are general views on the value added tax system, views on value added tax
rates, the control procedure, the satisfaction of taxpayers, and the prospects for the development
of value added tax in BiH
REORGANIZATION OF THE BANKRUPTCY DEBTOR IN BANKRUPTCY PROCEEDINGS
No full textStečaj predstavlja prestanak rada društva prodajom imovine stečajnog dužnika, a sve s ciljem
kolektivnog namirenja povjerilaca. Nakon otvaranja stečaja poduzeća, stečajna zakonska
regulativa prepoznaje i pojam restrukturiranje (reorganizacija) u stečaju. Do uvođenja pojma
restrukturiranje u stečaju u naše domaće zakonodavstvo, stečajni postupak je redovno značio
i prestanak poduzeća kao pravnog lica. Suština plana restrukturiranja, odnosno stečajnog
plana, je u poduzimanju mjera sanacije kojima se povjeriocima, uz njihov pristanak,
omogućava bolje namirenje nego rasprodajom njihove imovine u stečajnoj likvidaciji.
Nakon otvaranja stečaja poduzeća, sva nadležnost i odgovornost za vođenje knjiga i
sastavljanje financijskih izvještaja prelaze na stečajnog upravitelja. U stečajnom postupku
obavezna je izrada stečajnih bilanci, i u tu svrhu se sastavljaju: početna stečajna bilanca koja
se sastavlja na osnovu popisa imovine i obaveza kao i zaključna stečajna bilanca, gdje se
nakon prodaje imovine i izmirenja obaveza iz stečajne mase i troškova stečajnog postupka
podnosi izvještaj stečajnom sudcu. Osnovni ekonomski principi stečaja su: duljina trajanja
stečajnog postupka, troškovi stečajnog postupka i procent namirenja povjerilaca u stečajnom
postupku.
Cilj ovog rada je ukazati na mogućnosti provođenja plana restrukturiranja
(reorganizacije ) u stečaju, odnosno ukazati na a računovodstveno-ekonomski aspekt stečaja.
U radu će biti prikazan plan restrukturiranja u stečaju, odnosno stečajni plan komunalnog
poduzeća nad kojim se uspješno sprovodi stečajni postupak, također, bit će prikazane i
stečajne bilančne radnje koje se dešavaju u stečajnom postupku. U radu će se ukazati na
praktičnu problematiku samog rada stečajnih upravitelja prilikom vođenja stečajnih
postupaka. Cilj rada je doći do spoznaje o praktičnoj problematici stečajnih postupaka u
Bosni i Hercegovini i njihovog mišljenja o restrukturiranju u stečaju.Bankruptcy represents the termination of the company's operation by selling the assets of the
bankrupt debtor, all with the aim of collective settlement of creditors. After the opening of
bankruptcy of a company, the bankruptcy legislation so recognizes the concept of
restructuring in bankruptcy. Until the introduction of the concept of bankruptcy restructuring
in our domestic legislation, bankruptcy proceedings regularly meant the termination of a
company as a legal entity. The essence of their structuring plan, i.e. the bankruptcy plan, is to
undertake recovery measures which, with their consent, enable creditors to get a better
settlement than by selling off their assets in bankruptcy liquidation. After the opening of
bankruptcy of a company, all authority and responsibility for keeping books and compiling
financial statements pass to the bankruptcy administrator. In the bankruptcy procedure, it is
mandatory to draw up bankruptcy balance sheets, and for this purpose they are drawn up: the
initial bankruptcy balance sheet, which is drawn up on the basis of the list of assets and
liabilities, as well as the final bankruptcy balance sheet, where after the sale of assets and
settlement of the liabilities of the bankruptcy estate and the costs of the bankruptcy
procedure, a report is submitted to the bankruptcy to the judge. The basic economic principles
of bankruptcy are: the length of the bankruptcy procedure, the costs of the bankruptcy
procedure and the percentage of settlement of creditors in the bankruptcy procedure.
The aim of this paper is to point out the possibilities of implementing a restructuring
plan in bankruptcy, that is, to point out the accounting and economic aspects of bankruptcy.
The paper will present their structuring plan in bankruptcy, i.e. the bankruptcy plan of a
utility company that is success fully under going bankruptcy proceedings, as well as the
bankruptcy balance actions that take place in the bankruptcy proceedings. Administrator
when conducting bankruptcy proceedings. The aim of the paper is to gain knowledge about
the practical issues of bankruptcy proceedings in Bosnia and Herzegovina and their opinion
on restructuring in bankruptcy
RESEARCH OF THE IMPACT OF COLLECTION OF DIRECT TAXES ON THE GRAY ECONOMY IN BOSNIA AND HERZEGOVINA
No full textPod sivom ekonomijom u širem smislu podrazumijeva se obavljanje ekonomske aktivnosti
mimo relevantnih pravnih normi (neformalna ekonomija) ili protiv zakonskih propisa
(ilegalna ekonomija). Siva ekonomija ugrožava samu suštinu odnosa povjerenja i lojalnosti
između države i njenih stanovnika odnosno građana i privrede. U većini slučajeva građani
traže opravdanje za učesnike u sivoj ekonomiji iz razloga nedovoljnog poznavanja štetnih
posljedica koje siva ekonomija prouzrokuje na kvalitet njihovog života, niti koliku
nelegitimnu korist ostvaruju učesnici sive ekonomije. U ovom radu će se istraživati uticaj
naplate direktnih poreza na sivu ekonomiju u Bosni i Hercegovini na osnovu relevantne
literature, statističkih podatake, primjera iz prakse i statističkih metoda. Cilj rada je da ukaže
na potrebu večeg angažovanja države za smanjenje sive ekonomije i zaštite javnog interesa.In a broader sense, the gray economy is understood as the performance of economic activity
in violation of relevant legal norms (informal economy) or against legal regulations (illegal
economy). The shadow economy threatens the very essence of the relationship of trust and
loyalty between the state and its inhabitants, that is, citizens and the economy. In most cases,
citizens seek justification for participants in the gray economy due to insufficient knowledge
of the harmful consequences that the gray economy causes on their quality of life, nor how
many illegitimate benefits the gray economy participants obtain. This paper will investigate
the impact of the collection of direct taxes on the gray economy in Bosnia and Herzegovina
based on relevant literature, statistical data, examples from practice and statistical methods.
The goal of the paper is to point out the need for greater involvement of the state to reduce the
gray economy and protect the public interest
Pas pomagač kao most samostalnosti slijepih: od institucionalnih početaka do suvremenih tehnologija
No full textRad prikazuje povijesni razvoj odgoja i obrazovanja slijepih osoba u Republici Hrvatskoj te razvoj i ulogu pasa pomagača, s posebnim naglaskom na pse vodiče za osobe s oštećenjem vida. Od djelovanja Vinka Beka i osnivanja prvog Zavoda za odgoj slijepe djece 1895. godine, sustav obrazovanja slijepih postupno se razvijao u smjeru inkluzivnosti i rehabilitacije. Uz porast razumijevanja potreba slijepih osoba, početkom 1990-ih započinje sustavno školovanje pasa pomagača kroz Hrvatsku udrugu za školovanje pasa pomagača i mobilitet, čime se značajno poboljšava kvaliteta života osoba s invaliditetom. Poseban naglasak stavljen je na proces školovanja pasa vodiča, koji obuhvaća selekciju, osmomjesečni trening i šestotjednu obuku korisnika. Istraživanja potvrđuju da psi vodiči ne samo da olakšavaju kretanje, nego i jačaju emocionalnu stabilnost, samopouzdanje i socijalnu uključenost korisnika. Uz tradicionalne metode rehabilitacije, posljednjih godina sve se više istražuju mogućnosti primjene umjetne inteligencije, osobito kroz razvoj robotskog psa vodiča, koji nudi tehnološku dopunu u podršci slijepim osobama
Post-transplant lymphoproliferative disorder of the thyroid gland
No full textPost-transplant lymphoproliferative disorder (PTLD) encompasses a wide spectrum of diseases that arise as a
consequence of chronic immunosuppression after solid organ or hematopoietic stem cell transplantation. It is
characterized by uncontrolled proliferation of B or T lymphocytes, in many cases triggered by Epstein-Barr
virus (EBV) infection. It most commonly involves lymphatic tissue, but extranodal disease is not uncommon,
most often affecting the liver, lungs, or skin. Thyroid involvement represents an exceptionally rare
manifestation of PTLD, usually mimicking aggressive primary thyroid carcinoma in clinical presentation and
imaging findings. We present the case of an 82-year-old male patient who underwent liver transplantation in
2004. He was admitted with dyspnea and a progressively enlarging right-sided neck mass. Clinical examination
revealed an enlarged thyroid and cervical lymph nodes, while fiberoptic laryngoscopy showed a bulge of the
posterior tracheal wall without airway compromise. Radiological work-up demonstrated diffuse thyroid
enlargement with infiltration of surrounding structures (cricoid cartilage, trachea), encasement of the
brachiocephalic trunk, necrotic lymph nodes bilaterally in the neck and mediastinum, and multiple secondary
lesions in the lung parenchyma. Based on the working diagnosis of thyroid neoplasm, primarily anaplastic
carcinoma, further evaluation was conducted. Given the profound chronic immunosuppression, a
lymphoproliferative disorder was also considered. Hematologic testing revealed elevated EBV DNA copies in
the blood. Fine needle aspiration of the thyroid and cervical lymph nodes suggested diffuse large B-cell
lymphoma, and histopathological analysis of an excised cervical lymph node confirmed PTLD. This case
highlights the importance of considering PTLD in the differential diagnosis of neck and thyroid tumors in
transplant recipients. We also emphasize the importance of regular long-term surveillance of
immunosuppressed patients to enable a timely detection of de novo malignant disease