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Odrednice profitabilnosti banaka: analiza turskog bankarskog sektora
No full textThis study examines the influence of both bank-specific and macroeconomic factors on bank profitability, focusing on the Istanbul Stock Exchange (BIST) banking sector from 2005 to 2023. Consistent with the established literature, it explores various potential determinants of bank profitability at both sectoral and macroeconomic levels. The analysis employs two primary measurements of bank profitability: Return on Assets (ROA) and Return on Equity (ROE). Additionally, it considers macroeconomic factors such as interest rates, GDP, and inflation, along with sectoral control variables including loans, capital adequacy, and bank size. The research incorporates diagnostic tests for unit roots across each series in the panel, as well as for cross-dependence and cointegration. Various methodologies are utilized, including Ordinary Least Squares (OLS), fixed and random effects, and year dummies for enhanced precision. To achieve robust results, this study encompasses one of the broadest time spans in the field and systematically addresses issues related to stationarity, collinearity, and year and sector fixed effects. Given the presence of cross-dependency and non-stationarity in the models, a second-generation Autoregressive Distributed Lag (ARDL) model was employed. Consequently, the study utilizes the Common Correlated Effects Mean Group (CCEMG) and the Augmented Mean Group (AMG) estimator. The findings yield valuable insights that align with existing literature regarding the relationship between bank profitability and its short- and long-term determinants. The analysis reveals that the long-term outcomes concerning the relationship between micro and macro determinants of bank profitability are somewhat constrained. However, in the short term, significant factors influencing bank profitability include capital adequacy, bank size, and GDP, regardless of whether performance is assessed through ROA or ROE. To the best of our knowledge, this study represents one of the longest time spans in the field, rigorously accounting for stationarity, collinearity, and both year and sector fixed effects. A limitation of this study is the restricted availability of data for specific banks.Ovaj članak ispituje utjecaj kako bankovno-specifičnih tako i makroekonomskih odrednica na profitabilnost banaka, s posebnim naglaskom na bankarski sektor uvršten na Istanbulskoj burzi (BIST) u razdoblju od 2005. do 2023. godine. U skladu s postojećom literaturom, istražuju se različite potencijalne odrednice profitabilnosti banaka na sektorskoj i makroekonomskoj razini. Analiza se temelji na dvjema osnovnim mjerama profitabilnosti banaka: povratu na imovinu (ROA) i povratu na kapital (ROE). Osim toga, u analizu su uključeni makroekonomski čimbenici poput kamatnih stopa, bruto domaćeg proizvoda (BDP-a) i inflacije, kao i sektorske kontrolne varijable, uključujući kredite, adekvatnost kapitala i veličinu banke. Istraživanje obuhvaća dijagnostičke testove jediničnog korijena za svaku seriju u panelu, kao i testove međuzavisnosti i kointegracije. Primijenjen je niz metodoloških pristupa, uključujući metodu običnih najmanjih kvadrata (OLS), modele s fiksnim i slučajnim efektima te godišnje dummy varijable radi veće preciznosti procjena. Kako bi se osigurali robusni rezultati, studija obuhvaća jedno od najdužih vremenskih razdoblja u ovom području istraživanja te sustavno razmatra probleme stacionarnosti, kolinearnosti te vremenskih i sektorskih fiksnih efekata. S obzirom na prisutnost međuzavisnosti i nestacionarnosti u modelima, primijenjen je ARDL model druge generacije. Posljedično, u analizi se koriste CCEMG (Common Correlated Effects Mean Group) i AMG (Augmented Mean Group) procjenitelji. Dobiveni rezultati pružaju vrijedne uvide koji su u skladu s postojećom literaturom o odnosu profitabilnosti banaka i njezinih kratkoročnih i dugoročnih odrednica. Analiza pokazuje da su dugoročni učinci odnosa između mikro i makro odrednica profitabilnosti banaka donekle ograničeni. Međutim, u kratkom roku značajni čimbenici koji utječu na profitabilnost banaka uključuju adekvatnost kapitala, veličinu banke i BDP, neovisno o tome mjeri li se uspješnost putem ROA ili ROE pokazatelja. Prema saznanjima autora, ovo istraživanje obuhvaća jedno od najdužih vremenskih razdoblja u ovom području te rigorozno uzima u obzir stacionarnost, kolinearnost te vremenske i sektorske fiksne efekte. Ograničenje istraživanja odnosi se na ograničenu dostupnost podataka za pojedine banke
THE INVOLVEMENT OF INTERNAL AUDIT IN ESG REPORTING IN CROATIA
No full textCilj je ovog rada ispitati percepcije internih revizora u Hrvatskoj o njihovoj uključenosti u izvještavanje o održivosti. Istraživanje je provedeno anketom među članovima Hrvatskog instituta interne revizije te Sekcije interne revizije Hrvatske zajednice računovođa i financijskih djelatnika. Rezultati pokazuju da interni revizori još uvijek nisu intenzivno uključeni u aktivnosti povezane s izvještavanjem o ESG-u, bilo pružanjem uvjerenja ili savjetodavnim aktivnostima. Procjena postojećih kompetencija u području ESG-a kreće se oko sredine Likertove ljestvice, bez značajnih odstupanja, što upućuje na nesigurnost u pogledu adekvatnosti revizorske uloge u ovom području unatoč visokoj percepciji važnosti ESG rizika i izvještavanja o ESG-u. Podrška revizijskog odbora pozitivno je povezana s uključenošću interne revizije, osobito u pružanju uvjerenja nad ESG izvještavanjem. Istraživanje ističe potrebu za jačanjem uloge interne revizije u ESG izvještavanju razvojem specifičnih znanja i vještina te kontinuiranom podrškom revizijskog odbora, osobito u kontekstu novih regulatornih zahtjeva i rastuće važnosti održivosti za organizacije u Hrvatskoj.This paper aims to investigate the perceptions of internal auditors in Croatia regarding their involvement in sustainability reporting. The research was conducted through a survey among members of the Croatian Institute of Internal Auditors and the Internal Audit Section of the Croatian Association of Accountants and Financial Professionals. The results show that internal auditors are still not intensively involved in activities related to ESG reporting, either through assurance engagements or advisory activities. The assessment of existing competencies in the ESG field falls around the midpoint of the Likert scale, without significant deviations, indicating uncertainty about the adequacy of the auditing role in this area despite a high perceived importance of ESG risks and ESG reporting. Overall, the study highlights the need to strengthen the role of internal audit in ESG reporting by developing subject-matter knowledge and skills, and by ensuring continuous support from the audit committee, particularly in the context of new regulatory requirements and the growing importance of sustainability for organizations in Croatia
Orthopedic trauma is associated with higher serum concentrations of glial fibrillary acidic protein and ubiquitin C-terminal hydrolase L1 in mild traumatic brain injury with negative head computed tomography
No full textIntroduction: Glial fibrillary acidic protein (GFAP) and ubiquitin C-terminal hydrolase L1 (UCH-L1) are increasingly used biomarkers in the evaluation of mild traumatic brain injury (mTBI), primarily to reduce the frequent overuse of head computed tomography (head CT). However, their specificity may be compromised by orthopedic trauma, which commonly accompanies mTBI. The aim of this study was to assess whether orthopedic trauma is associated with higher serum concentrations of GFAP and UCH-L1 in CT-negative mTBI patients, thereby potentially reducing their specificity for detecting CT-positive mTBI.
Materials and methods: This prospective observational study included 67 CT-negative mTBI patients, of whom 29 (0.43) had orthopedic trauma and 38 (0.57) had none. Blood samples were obtained within 12 hours of injury and serum concentrations of GFAP and UCH-L1 were measured using a chemiluminescent microparticle immunoassay (CMIA) on the Alinity analyzer, following the manufacturer’s instructions. Statistical analysis included Mann-Whitney U test, chi-square test, Kruskal-Wallis test, post-hoc Dunn’s test and logistic regression analysis with P < 0.05 considered significant.
Results: Serum GFAP concentrations were significantly higher in patients with orthopedic injuries (median (IQR): 70.0 (30.8 to 226.5) pg/mL) than in those without (24.95 (5.52 to 49.15) pg/mL; P < 0.001). Similarly, UCH-L1 concentrations were higher in the orthopedic injury group (median (IQR): 2494.3 (670.1 to 5708.1) pg/mL) compared with those without trauma (262.8 (153.8-595.3) pg/mL; P < 0.001).
Conclusions: Orthopedic trauma is associated with higher serum concentrations of GFAP and UCH-L1 in CT-negative mTBI patients, which may reduce the specificity of these biomarkers for ruling out intracranial injury
Automated Aerospray Hematology PRO staining shows good agreement for mature leukocytes but limited diagnostic reliability for immature forms: comparison with manual May-Grünwald-Giemsa staining
No full textIntroduction: Microscopic examination of peripheral blood smears remains essential step in hematology diagnostics, requiring reliable and standardized staining techniques. This study evaluated performance of Aerospray Hematology PRO Slide Stainer (ELITechGroup Inc., Utah, USA) in comparison with manual May-Grünwald-Giemsa (MGG) technique.
Materials and methods: Forty K2EDTA-whole-blood smears were prepared in duplicate and stained using both methods. Hundred samples flagged by Siemens Advia 2120i for atypical lymphocytes (ATYPS), immature granulocytes (IG), blasts and nucleated red blood cells were analyzed for diagnostic accuracy. Precision was assessed using three K2EDTA-whole-blood samples, where 12 smears per sample were evaluated. Manual differential counts of 100 white blood cells (WBC) per slide were performed by experienced laboratory scientist. Data distribution was assessed using Kolmogorov-Smirnov test. Method comparison was performed using Bland-Altman and Passing-Bablok analyses, while sensitivity and specificity were calculated for ATYPS, IG and blasts.
Results: Precision results met acceptable criteria for all WBC subpopulations. No significant differences were observed for mature WBCs: intercept - 4.0 (- 13.8 to 3.0) slope 1.0 (0.9 to 1.2) for neutrophils; intercept - 1.5 (- 9.3 to 1.9), slope 1.1 (0.9 to 1.3) for lymphocytes; intercept 1.0 (- 2.0 to 1.6), slope 1.0 (0.9 to 1.4) for monocytes; intercept 0.0 (- 1.5 to 1.3), slope 1.0 (0.5 to 1.7) for eosinophils. Staining of mature WBCs was comparable, showing no significant differences in nuclear or cytoplasmic morphology. While immature WBCs, particularly myelocytes, displayed fewer granules and lighter nuclear staining with Aerospray. Diagnostic accuracy was unsatisfactory for classifying ATYPS (Se = 73%, Sp = 60%), IG (Se = 63%, Sp = 50%) and blasts (Se = 63%, Sp = 100%), whereas erythrocyte and platelet morphology were unaffected.
Conclusions: Aerospray Hematology PRO is suitable for mature WBC populations. However, manual MGG staining remains necessary for reliable evaluation of immature and pathological cells
A phytosociological description of a new plant association of the Saturejion subspicatae alliance in southern Croatia (SE Europe)
No full textThis paper presents a phytosociological study of grassland communities in the transition zone between the Mediterranean and Temperate regions in the interior of southern Croatia. Thirty-two vegetation relevés were carried out according to the phytosociological approach of Braun-Blanquet. A new association belonging to the Saturejion subspicatae alliance and characterised by hemicryptophytic dominance, namely Saturejo subspicatae-Scabiosetum delminianae, including three subassociations – typicum, jurinetosum mollis and dalmatocytisetosum dalmatici is described and discussed from a floristic and ecological point of view
The allelopathic effects of exogenous pyrogallol on antioxidant metabolism and leaf gas exchange in arsenic-stressed maize (Zea mays L.) seedlings
Get PDFPyrogallol (PG) is a polyphenol naturally occurring in the leaves and fruits of various plants and is widely utilized as an active component in pharmaceuticals. Although the allelopathic activities of phenolic compounds are well-documented, the allelopathic effects of pyrogallol under heavy metal stress remain poorly understood. This study investigated the effects of PG on oxidative stress indicators, enzymatic and non-enzymatic antioxidant responses, and leaf gas exchange parameters in maize (Zea mays L.) seedlings under arsenic (As) stress. The combined treatment with PG and As led to a significant 5-fold increase in arsenic accumulation compared to treatment with As alone. This application also caused excessive oxidative stress, which exceeded the antioxidant system’s capacity. Although the application of PG or As alone enhanced activity of antioxidant enzymes, their combined application suppressed these enzymes, reducing total antioxidant capacity. Similarly, the combination of PG and As caused a significant decline in photosynthetic performance, further disrupting redox balance and physiological stability. These findings reveal the synergistic toxicity of PG and As, which severely impair plant metabolism. In As-contaminated soils, phenolic compounds like PG may intensify oxidative stress, influencing plant physiology, depending on the concentration. This study underscores the importance of careful management of phenolic compounds in agricultural systems exposed to heavy metal pollution
Hand Gesture Recognition System for Hearing and Speech Impaired People Using ML
No full textSign language has historically served as a primary form of communication for the deaf community. However, the lack of sign language proficiency among the general population and the limited availability of interpreters create barriers in communication between non-sign language speakers and deaf individuals. To address this issue, a proposed system aims to bridge this communication gap by assisting non-sign language speakers in recognizing and understanding American Sign Language (ASL) gestures. This system has the potential to enhance greatly communication between deaf individuals and the wider society. The process involves enhancing the quality and clarity of hand gestures by passing them through a filter. Subsequently, a classifier analyses the filtered hand gesture and predicts its corresponding meaning or category. This classification step enables non-sign language speakers to interpret accurately the intended message conveyed through these hand gestures. It is important to note that this method specifically focuses on recognizing the 26 letters of the ASL alphabet. Analysis of various datasets reveals that the enhanced network performs better than Faster R-CNN in terms of gesture categorization accuracy. Specifically, when using 175 photos for each move, the upgraded network achieves an 83% recognition accuracy, surpassing the performance of Faster R-CNN in gesture classification. Furthermore, with 600 images for each gesture, the improved network achieves an accuracy of 97. %. This finding suggests that employing a TOF camera to collect images based on depth information effectively reduces the influence from other elements during feature extraction. Overall, this system primarily focuses on recognizing fingerspelling gestures, which represent individual letters in ASL. It is commendable that efforts are being made to utilize neural networks and technology to enhance communication for individuals with disabilities
Research LLM: Using Large Language Models as a Research Companion
No full textLarge Language Models (LLM) are increasingly used as research companions, yet guidance for effective and responsible integration into scholarly workflows remains under-specified. This paper presents a three-stage, human-in-the-loop framework supporting (i) proposal development, (ii) research design, and (iii) manuscript preparation. Each stage operationalizes a toolbox of prompting and verification techniques—Context-Grounded Prompting, Graph-of-Thought, Self-Consistency, Contrastive Chain-of-Thought, and Chain-of-Verification—paired with explicit human checkpoints. The framework is instantiated in a case study on mitigating intersectional bias in hiring models, with detailed datasets, objectives, and evaluation metrics, and an exploratory pilot in which Master’s students apply the pipeline to thesis proposals. Results indicate that structured prompting improves traceability and broadens the set of considered alternatives, while verification steps curb overconfident errors. Prompts, artifacts, and rubrics are made available to support replication. The paper concludes with guidance on ethical deployment and limitations, emphasizing the primacy of human judgment in validating claims and shaping scholarly contributions
Assessment of Forces Acting on the Gondola Car Body during Transportation of Rolled Wire Bundles
No full textThe article gives an assessment of the possible reasons for the fall of a gondola car wall onto the side track, which occurred on the section of the regional branch of the Pridneprovskaya Railway. To determine the possible reasons for the breakage of the car side wall, a comparison of the forces acting from the side of rolled wire bundles on the car body structure with permissible loads on the body elements was made. Vertical and transverse inertial forces and forces from the load thrust were considered as such forces. The total loads obtained as a result of the calculation do not exceed the permissible values for gondola car bodies and confirm that the considered local technical conditions for stowing rolled wire bundles met the current requirements and did not cause a breakage of the side wall of the gondola car body
Synergistic Ni-Co interaction and phase control in bimetallic catalyst for ethanol electrooxidation reaction
No full textIn this study, bimetallic nickel-cobalt electrocatalysts with different Ni:Co ratios were electrodeposited onto indium tin oxide substrates coated by polyethylene terephthalate and evaluated as cost-effective catalysts for ethanol electrooxidation reaction. The physical features of the catalysts were studied using X-ray diffraction (XRD), Raman spectroscopy and field-emission scanning electron microscopy, along with energy-dispersive X-ray spectroscopy. XRD analysis revealed a phase transition from a mixed face-cantered cubic (FCC) and hexagonal close-packed structure to a single FCC phase, as the cobalt content decreased. This change in phases greatly affected the shape of the catalyst, changing from a pebbly texture in the mixed-phase samples to a smooth, rounded shape in the single-phase FCC samples. The electrochemical properties and catalytic performance of ethanol oxidation in alkaline medium were investigated using cyclic voltammetry and electrochemical impedance spectroscopy. The tested electrocatalysts revealed that NiCo B having Ni:Co ratio 82:18 possess the best catalytic activity compared to the other catalysts, reaching a current density of 14.82 mA cm-2 for ethanol electrooxidation reaction and showing great stability. This better performance is due to its improved physical structure, which boosts the interaction between nickel and cobalt, and lowers resistance to charge transfer. These findings demonstrate the promise of NiCo as an efficient electrocatalyst for ethanol electrooxidation reaction