25 research outputs found

    THE ROLE OF INTELLECTUAL CAPITAL AND ITS ACCOUNTING RECOGNITION AND MEASUREMENT

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    In the last two decades, the economy has moved from industrial to knowledgebased, with the result that basic economic resources no longer consist of natural resources, capital and labor, but knowledge. In a knowledge based economy, what creates a competitive advantage and value is the resources of knowledge such as human capital, processes, external brands, and networks. The source of companies’ economic value no longer depends only on the production of material goods, but on the creation and management of intellectual capital. As a result, the concept of intellectual capital, which quantifies knowledge, skills, relationships, processes, innovations and other components of intangible assets, has become the most important business factor. The main objective is to examine the need for modifying the accounting theory to provide a standardized and comparable approach when using accounting and intellectual capital reports. Measurement and recognition of intellectual capital in financial statements are not limited by the requirements for legal explanations, while discretionary and contextual considerations are advisable. Despite the transition from the industrial to the knowledge economy, financial reporting is not sufficiently tailored to keep pace with the change in value-creation processes and the most significant changes that will yet take a turn in the financial context and reporting on the intellectual capital of an organization

    Фацијална пареза кај новороденче: Приказ на случај

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    Unilateral congenital facial palsy in the newborn occurs more often as isolated than in the context of syndromes or developmental defects. Recognition of the etiological factor, the severity of the clinical presentation, the dynamics of recovery are a guide for a multidisciplinary approach, a range of investigations and treatment. In a non-therapeutic approach, unsupported by sufficiently reliable data from the literature, there is a dilemma whether and how long one has to wait and observe the improvement of clinical results, before determining the range of examinations in the newborn. In facial paresis of prenatal or perinatal origin, identical to non-congenital Bell's palsy, infectious and anatomical-structural causes should initially be excluded. This paper presents a case of a symmetrical hypotrophic premature infant with a manifestation of acute Bell's palsy at birth, with negative biomarkers for infectious etiology and a normal brain ultrasound. The newborn underwent a special neonatal care with targeted local treatment. Towards the end of the first postnatal week, there was an evident withdrawal of clinical symptomatology.  Еднострана вродена парализа на лицето кај новороденчето почесто се јавува изолирано, одошто во склоп на синдроми или од дефект во развојот. Препознавањето на етиолошкиот фактор, тежината на клиничката презентација, динамиката на опоравувањето ќе бидат смерница за мултидисциплинарен пристап, палета на иследувања и третман. При вонтерапевтски приод, непоткрепен со доволно сигурни податоци од литературата, постои дилема дали и колку да се чека и обсервира подобрувањето на клиничките резултати, пред да се одреди палетата на иследувања кај новороденото дете. Кај фацијалната пареза од пренатално или перинатално потекло, идентично како кај неконгениталната парализа на Бел, првично треба да се исклучат инфективни и анатомско-структурни причини. Во овој труд се презентира случај на симетрично  хипотрофично прематурно новороденче со манифестација на акутна парализа на Бел на раѓање, со негативни биомаркери за инфективна етиологија и уреден ултрасонографски наод на мозочните структури. Новороденото дете беше на специјална неонатална нега со целно спроведуван локален третман. Кон крајот на првата постнатална седмица покажа евидентно повлекување на клиничката симптоматологија. &nbsp

    Emanuel syndrome (ES): new case-report and review of the literature

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    Multiple congenital anomalies and craniofacial dysmorphism are characterizing the so-called Ema-nuel or supernumerary der(22)t(11;22) syndrome (OMIM609029). Mental and developmental retar-dation are major clinical features. The der(22) may arise from a parental balanced t(11;22)(q23;q11.2) or can be created de novo. Here we present a 2 years old boy with normal prenatal history, cyanotic at delivery and with ear anoma-lies, a preauricular tag, high-arched palate and micrognathia. There were neither microcephaly, nor heart or kidney defects. Psychological and motor testing at the age of 2 years confirmed significant mental and developmental delay. In addition, the child had seizures and an abnormal electroence-phalogram. Cytogenetic and molecular analyses revealed a karyotype 47,XY,+der(22)t(11;22)(q23;q11.2). As parents refused further tests it could not be determined if the der(22) arose de novo or was parentally derived. Overall the present report should alert physician to offer cytogenetic and/or molecular diagnostics in comparable cases

    Polymerase chain re- action test for detection of SARS-CoV-2 virus and variants

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    The first human cases of coronavirus disease (COVID-19), a disease caused by the new coronavirus, were first reported on December 31, 2019 in China. Тhe virus was named temporary as 2019 new coronavirus (2019 novel coronavirus-2019 -nCoV), or finally as SARS-CoV-2. The aim of this paper is to give an overview of the laboratory detection of SARS-CoV-2 virus with Reverse Transcriptase - Polymerase Chain Reaction (RT-PCR) in real time, as well as detection of viral mutations. The samples used in the study were taken from all geographical regions in RNM, including the 10 regional Centers for Public Health throughout the country, hospital patients from COVID19 hospitals across the country and from the COVID19 checkpoint at the Institute of Public Health. All samples were tested using RT-PCR in real time. Additional assays have been applied for the identification of the circulating variants. The continuous surveillance of the variants of concern (VOC),as well as the newly emerged variants can allow for the public health officials to modify their approach to disease control and management and intervene more effectively as well as in a timely manner in order to prevent major morbidity and mortality from COVID-19

    Ekonomisk brottslighet inom verksamheter

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    Detta examensarbete handlar om ekonomisk brottslighet inom verksamheter med fokus på gärningsmannen. Det har identifierats psykologiska och sociologiska faktorer och studien besvarar även vilka förutsättningar som krävs för att ekobrottslingen ska kunna begå brottet. Den typiska ekobrottslingen har identifierats att vara en vit medelåldersman med hög socioekonomisk status. För att ekonomisk brottslighet inom verksamheter ska kunna begås krävs det att möjligheten föreligger för gärningsmannen vilket oftast uppstår genom en anställning inom en organisation. Examensarbetet behandlar även preventiva insatser som används inom verksamheter för att stoppa ekonomisk brottslighet.This degree project in criminology is about occupational and corporate crime with focus on the perpetrator. Psychological and sociological factors has been recognized and also the conditions that are required for the crime to occur. The typical perpetrator for this kind of crime has been identified to be a white middle aged man with high socioeconomic status. It obliges an opportunity for the offender to commit an economical crime which arises through employment in an organisation. The essay also process the crime prevention that is applied in businesses to stop white collar crime

    Ekonomisk brottslighet inom verksamheter

    No full text
    Detta examensarbete handlar om ekonomisk brottslighet inom verksamheter med fokus på gärningsmannen. Det har identifierats psykologiska och sociologiska faktorer och studien besvarar även vilka förutsättningar som krävs för att ekobrottslingen ska kunna begå brottet. Den typiska ekobrottslingen har identifierats att vara en vit medelåldersman med hög socioekonomisk status. För att ekonomisk brottslighet inom verksamheter ska kunna begås krävs det att möjligheten föreligger för gärningsmannen vilket oftast uppstår genom en anställning inom en organisation. Examensarbetet behandlar även preventiva insatser som används inom verksamheter för att stoppa ekonomisk brottslighet.This degree project in criminology is about occupational and corporate crime with focus on the perpetrator. Psychological and sociological factors has been recognized and also the conditions that are required for the crime to occur. The typical perpetrator for this kind of crime has been identified to be a white middle aged man with high socioeconomic status. It obliges an opportunity for the offender to commit an economical crime which arises through employment in an organisation. The essay also process the crime prevention that is applied in businesses to stop white collar crime

    Collodion phenotype remains a challenge for neonatologists: A rare case of self‐healing collodion baby

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    Abstract We report a unique case of self‐healing collodion baby (CB) that was successfully managed despite the risk of potentially serious complications. Self‐healing CB is a rare and distinct outcome of collodion phenotype occurring in approximately 10% of the cases. The outcome depends on the initial assessment and adequate multidisciplinary approach
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