INTERDEPENDENCE BETWEEN CASH GAP AND PROFITABILITY IN THE HOTEL INDUSTRY IN CROATIA

U ovom radu istražena je međuovisnost novčanog jaza i profi tabilnosti hotelske industrije u Republici Hrvatskoj. Novčani jaz predstavlja razliku između broja dana prodaje zaliha i naplate potraživanja s jedne strane te broja dana plaćanja obveza dobavljačima s druge strane, stoga se novčani jaz u ovom radu koristi kao mjera likvidnosti. Profitabilnost hotelske industrije u Republici Hrvatskoj se u ovom radu mjeri putem računovodstveno utvrđene dobiti prije oporezivanja te rentabilnosti imovine i rentabilnosti kapitala. Rezultati istraživanja pokazuju da u hotelskoj industriji u Republici Hrvatskoj u razdoblju od 2009. do 2012. (a) ne postoji statistički značajna linearna veza između novčanog jaza i računovodstvene dobiti prije oporezivanja, (b) ne postoji statistički značajna korelacija između novčanog jaza i rentabilnosti imovine te (c) ne postoji statistički značajna korelacija između novčanog jaza i rentabilnosti kapitala.This paper explores the interdependence between cash gap and profi tability of the hotel industry in Croatia. Cash gap represents the difference between the numbers of days to sale inventory and collection of receivables on the one hand and the number of days to settle payables on the other; therefore, in this paper, the cash gap is used as a measure of liquidity. The profi tability of the hotel industry in Croatia is measured in this paper by accounting profi t before tax, return on total assets and return on equity. The results show that in the hotel industry in Croatia for the period 2009–2012 (a) there was no statistically signifi cant linear relationship between the cash gap and accounting profi t before tax, (b) there was no statistically signifi cant correlation between the cash gap and return on total assets, and (c) there was no statistically signifi cant correlation between the cash gap and return on equity

Clinical and laboratory findings in dogs with anticoagulant intoxication

Antikoagulantni se rodenticidi upotre- bljavaju u čitavom svijetu za kontrolu glo- davaca. Oni su jedan od najčešćih uzroka trovanja, a najviše je slučajeva trovanja reg- istrirano u pasa. Pregledom arhiva Klinike za unutarnje bolesti u razdoblju od 01. siječnja od 2009. do 01. siječnja 2011. godine identi- ficirana su 22 psa kojima je dijagnosticirano trovanje anikoagulantnim rodenticidima, a imali su potpunu anamnezu, podatke kliničke slike, laboratorijske i rendgenološke nalaze te poznat ishod bolesti. Najčešći osnovni simp- tom trovanja bilo je krvarenje, koje je bilo utvrđeno u 59% pasa. U 18% pasa utvrđena je dispneja, dok su konvulzije i inapetenca bili su prisutni u 9% slučajeva, a depresija u 5% pacijenata. U 59% pasa temperatura, bilo i disanje bili su povišeni, dok su u 9% njih bile povišene samo vrijednosti bila i disanja, uz fiziološke vrijednosti temperature. U 9% pasa su vrijednosti temperature, bila i disanja bile unutar fizioloških granica. Analizirajući rezultate hematoloških pretraga utvrdili smo da su srednja vrijednost broja eritrocita i srednja vrijednost hematokrita bile snižene, dok je srednja vrijednost broja trombocita bila unutar fizioloških granica. Rezultati bio- kemijskih pretraga su pokazali da je srednja vrijednost ureje bila iznad, a srednja vrijed- nost kreatinina unutar fizioloških granica. Srednja vrijednost ukupnih proteina te albu- mina bila je neznatno ispod donje fiziološke granice, dok je srednja vrijednost kreatinin fosfokinaze bila znatno iznad fizioloških granica. Izljev je imalo 76% pacijenata, od toga u 50% životinja je utvrđen likvidotoraks, u 18% likvidoperitoneum, dok je likvidoperi- kard utvrđen u 9% pasa. U svih je pasa anal- izom izljeva potvrđeno da se radi o krvarenju. Svi su pacijenti terapirani vitaminom K te 36% uključivala transfuziju pune krvi. Od 22 psa u 21 psa je došlo do potpunog oporavka, a 1 pas (5%) je eutanaziran iz financijskih razloga. Trovanja antikoagulantnim roden- ticidima predstavljaju dijagnostički izazov kliničarima jer često nedostaju anamnestički, klinički ili laboratorijski podatci kojima bi se jednoznačno moglo potvrditi da se radi o trovanju antikoagulantnim rodenticidima, ipak pravovremena uporaba etiološke i potporne terapije rezultira većinom povoljnom prog- nozom.Anticoagulant rodenticides are used extensively worldwide to control rodent populations. They are one of the most common causes of poisoning in various domestic animal species, with the highest number of poisonings reported in dogs. Case records of dogs presented with prolonged prothrombin time (PT) and activated partial thromboplastin time (APTT) values and compatible history at the Clinic for internal medicine at the Faculty of Veterinary Medicine in Zagreb between 1 January 2009 and 1 January 2011 were reviewed. A total number of 22 dogs were found to have complete clinical and laboratory data as well as results of diagnostic imaging and outcome in which the diagnosis of poisoning with anticoagulant rodenticide poisoning was established. The most common presenting symptom was external bleeding, found in 59% of dogs, while 18% of dogs presented with respiratory distress, 9% with convulsions and inappetence, and 5% with depression. In 59% of dogs, temperature, heart rate and respiration rate were increased, while in 7% of dogs, heart rate and respiration rate were increased though temperature was within normal limits. In 9% of dogs, temperature, heart rate and respiration rate were within normal physiological limits. Mean total erythrocyte number and mean hematocrit values were lower than the minimum reference value, and mean platelet number was within normal limits. The biochemistry profile revealed increased mean urea values and normal creatinine values. Total protein values and albumin were decreased, which is compatible with bleeding. The mean creatinine kinase level was significantly above the upper reference value. Body cavity effusions were present in 76% of patients, in most cases (50%) pleural effusion was diagnosed, 18% had ascites, and pericardial effusion was present in 9% of dogs. In all patients, effusion analysis confirmed bleeding within the body cavities. All patients were treated with vitamin K1, and received supportive therapy according to clinical signs, which included whole blood transfusion in 36% of patients. Twenty-one patients recovered uneventfully, and one dog (5%) was euthanized due to financial reasons. Anticoagulant rodenticide intoxications are a constant challenge to practicing veterinarians due to inconsistent history, vague and/or variable clinical signs and laboratory findings. If no appropriate suspicion is established, clotting tests are not performed and a definitive diagnosis is missed. Still, cases of rodenticide intoxications with early diagnosis and adequate etiological and supportive therapy carry a favourable prognosis

Ružička days : International conference 16th Ružička Days “Today Science – Tomorrow Industry” : Proceedings

Proceedings contains articles presented at Conference divided into sections: open lecture (1), chemical analysis and synthesis (3), chemical and biochemical engineering (8), food technology and biotechnology (8), medical chemistry and pharmacy (3), environmental protection (11) and meeting of young chemists (2)

Clinical and laboratory findings in dogs with anticoagulant poisoning

U naše istraživanje bila su ukljucena 22 psa, 12 mužjaka i 10 ženki, za koje je pregledom arhive Klinike za unutarnje bolesti utvrdeno da im je dijagnosticirano trovanje antikoagulacijskim rodenticidima na temelju anamneze, klinickog pregleda, rendgenskog nalaza te koagulacijskih pretraga krvi (PV i APTV). Najcešci osnovni simptom trovanja bilo je krvarenje i utvrdeno je u 59% pasa. U 18% pasa utvrdena je dispneja, konvulzije i inapetenca bili su prisutni u 9% slucajeva, a depresija u 5% životinja. U 59% pasa temperatura, bilo i disanje bili su povišeni, dok su u 7% njih bile povišene samo vrijednosti bila i disanja, uz fiziološke vrijednosti temperature. U 9% pasa su vrijednosti temperature, bila i disanja bile unutar fizioloških granica. Statisticki obradeni rezultati rendgenskog nalaza su pokazali da je u 50% životinja utvrden likvidotoraks, u 18% likvidoperitoneum, dok je hidroperikard utvrden u 9% pasa. U 23% slucajeva rendgenski nalaz je bio negativan. Kod pasa kod kojih je rendgenskom pretragom utvrden likvidotoraks punkcijom je potvrden hemotoraks, a hemoperitoneum kod pasa kod kojih je utvrden hidroperitoneum. U pasa u kojih je rentgenskom pretragom dijagnosticiran hidroperikard, punkcijom je potvrden hemoperikard. Usporedujuci rezultate hematoloških pretraga sa referentnim vrijednostima utvrdili smo da su srednja vrijednost broja eritrocita i srednja vrijednost hematokrita bili sniženi, dok je srednja vrijednost broja trombocita bila unutar fizioloških granica. Rezultati biokemijskih pretraga su pokazali da je srednja vrijednost ureje bila iznad, a srednja vrijednost kreatinina unutar fizioloških granica. Srednja vrijednost ukupnih proteina te albumina bila je neznatno ispod donje fiziološke granice, dok je srednja vrijednost kreatinin fosfokinaze bila znatno iznad fizioloških granica.Our study included 22 dogs, 12 males and 10 females, the retrospective review of medical records of Clinic for internal diseases has revealed they were diagnosed with anticoagulant poisoning through history, clinical examination, roentgenological findings and coagulation tests (PT and APTT). The most common main symptom of the poisoning was bleeding and it was found in 59% of dogs. 18% of dogs had dyspnea, while convulsions and inappetence were present in 9% of cases and depression in 5 % of animals. In 59% of dogs the temperature, heart rate and respiration rate were increased, while in 7% of dogs the values of heart rate and respiration rate were increased but the temperature was within normal limits. In 9% of dogs the temperature, heart rate and respiration rate were within physiological values. Statistically processed results of the roentgenological findings have shown that liquidothorax was found in 50% and liquidoperitoneum in 18% of animals, while hydropericard was found in 9 % of dogs. In 23% of cases roentgenological findings were negative. After the aspiration, haemothorax was confirmed in dogs with liquidothorax, haemoperitoneum in dogs with liquidoperitoneum and haemopericard in dogs with hydropericard. Comparing the results of haematological tests with physiological values, the mean value of the number of erythrocytes and the mean value of hematocrit were below physiological values, while the mean value of the number of thrombocytes was within the physiological values. The results of biochemical tests have shown that the mean value of urea was above and the mean value of creatinine was within normal limits. The mean values of total proteins and albumins were slightly below lower physiological limit and the mean value of creatinin phosphokinase was extremely above phisiological limits

Clinical and laboratory findings in dogs with anticoagulant poisoning

U naše istraživanje bila su ukljucena 22 psa, 12 mužjaka i 10 ženki, za koje je pregledom arhive Klinike za unutarnje bolesti utvrdeno da im je dijagnosticirano trovanje antikoagulacijskim rodenticidima na temelju anamneze, klinickog pregleda, rendgenskog nalaza te koagulacijskih pretraga krvi (PV i APTV). Najcešci osnovni simptom trovanja bilo je krvarenje i utvrdeno je u 59% pasa. U 18% pasa utvrdena je dispneja, konvulzije i inapetenca bili su prisutni u 9% slucajeva, a depresija u 5% životinja. U 59% pasa temperatura, bilo i disanje bili su povišeni, dok su u 7% njih bile povišene samo vrijednosti bila i disanja, uz fiziološke vrijednosti temperature. U 9% pasa su vrijednosti temperature, bila i disanja bile unutar fizioloških granica. Statisticki obradeni rezultati rendgenskog nalaza su pokazali da je u 50% životinja utvrden likvidotoraks, u 18% likvidoperitoneum, dok je hidroperikard utvrden u 9% pasa. U 23% slucajeva rendgenski nalaz je bio negativan. Kod pasa kod kojih je rendgenskom pretragom utvrden likvidotoraks punkcijom je potvrden hemotoraks, a hemoperitoneum kod pasa kod kojih je utvrden hidroperitoneum. U pasa u kojih je rentgenskom pretragom dijagnosticiran hidroperikard, punkcijom je potvrden hemoperikard. Usporedujuci rezultate hematoloških pretraga sa referentnim vrijednostima utvrdili smo da su srednja vrijednost broja eritrocita i srednja vrijednost hematokrita bili sniženi, dok je srednja vrijednost broja trombocita bila unutar fizioloških granica. Rezultati biokemijskih pretraga su pokazali da je srednja vrijednost ureje bila iznad, a srednja vrijednost kreatinina unutar fizioloških granica. Srednja vrijednost ukupnih proteina te albumina bila je neznatno ispod donje fiziološke granice, dok je srednja vrijednost kreatinin fosfokinaze bila znatno iznad fizioloških granica.Our study included 22 dogs, 12 males and 10 females, the retrospective review of medical records of Clinic for internal diseases has revealed they were diagnosed with anticoagulant poisoning through history, clinical examination, roentgenological findings and coagulation tests (PT and APTT). The most common main symptom of the poisoning was bleeding and it was found in 59% of dogs. 18% of dogs had dyspnea, while convulsions and inappetence were present in 9% of cases and depression in 5 % of animals. In 59% of dogs the temperature, heart rate and respiration rate were increased, while in 7% of dogs the values of heart rate and respiration rate were increased but the temperature was within normal limits. In 9% of dogs the temperature, heart rate and respiration rate were within physiological values. Statistically processed results of the roentgenological findings have shown that liquidothorax was found in 50% and liquidoperitoneum in 18% of animals, while hydropericard was found in 9 % of dogs. In 23% of cases roentgenological findings were negative. After the aspiration, haemothorax was confirmed in dogs with liquidothorax, haemoperitoneum in dogs with liquidoperitoneum and haemopericard in dogs with hydropericard. Comparing the results of haematological tests with physiological values, the mean value of the number of erythrocytes and the mean value of hematocrit were below physiological values, while the mean value of the number of thrombocytes was within the physiological values. The results of biochemical tests have shown that the mean value of urea was above and the mean value of creatinine was within normal limits. The mean values of total proteins and albumins were slightly below lower physiological limit and the mean value of creatinin phosphokinase was extremely above phisiological limits