NEDOSTATCI PRIMJENE PRORAČUNSKOG RAČUNOVODSTVA U ZDRAVSTVENIM USTANOVAMA – PRIMJER OPĆE BOLNICE ZADAR

Prema postojećem zakonu o proračunu i pravilniku o proračunskom računovodstvu, računovodstvo opće države temelji se na konceptu nastanka događaja i primjeni načela povijesnog troška u mjerenju bilančnih pozicija. Najveće probleme u primjeni ovog koncepta računovodstva imaju zdravstvene ustanove. One su posebne od drugih proračunskih korisnika po veličini, značaju (političkom, socijalnom i ekonomskom), načinu financiranja, potrošnji, likvidnosti, sudjelovanju na tržištu itd. u ovom radu se pokazuje kako sustav financijskog izvještavanja koji se primjenjuje u sektoru opće države nije u mogućnosti osigurati potpuno relevantnu i pouzdanu sliku poslovanja i informacijsku podlogu potrebnu za donošenje ekonomskih odluka na razini ovih zdravstvenih ustanova, a isto tako i da pokazuje određene manjkavosti u svezi s ekonomskim, socijalnih i političkih odluka na državnoj razini

Comparative analysis of antibiotic residue in milk using enzyme and microbiological methods

Antibiotic residue can have a harmful effect on human health and can disrupt the processing of milk and milk products. In order to prevent these unwanted effects of residue, different screening methods are used today. The basic goal of this paper is to compare screening methods performed during the testing of milk from different points of the production chain. In this paper we have comparatively analyzed three screening methods: microbiological methods - the Delvo SP test and the diffusion method with B. stearothermophilus as the test microorganism, and an enzyme method - the Penzym S test. Twenty samples of farm milk from collective tanks were analyzed, as well as 20 samples of milk from transport cisterns, 10 samples of pasteurized milk and 10 samples of sterilized market milk. Based on the comparative analysis of the diffusion method, Delvo SP test and Panzym S test, we conclude that all three methods are in hgih mutual accordance (the kappa value oscillates from nearly ideal to ideal coinciding) and thus meet one of the criteria for being included in the systematic control of milk for the presence of antibiotic residue.Rezidue antibiotika mogu štetno da deluju i na zdravlje ljudi i ometaju preradu mleka u proizvode. Da bi se sprečili ovi nepoželjni efekti rezidua, danas se koriste različite skrining metode. Osnovni zadatak ovoga rada je poređenje skrining metoda prilikom ispitivanja mleka sa različitih mesta u lancu proizvodnje. U radu smo uporedo ispitali tri skrining metode: mikrobiološke metode Delvo SP test i Difuzionu metodu sa B. stearothermophilus kao test mikroorganizmom i enzimsku metodu Penzym S test. Ispitano je 20 uzoraka mleka iz sabirnih tankova sa farme, 20 uzoraka mleka iz transportnih cisterni, 10 uzoraka pasterizovanog mleka i 10 uzoraka sterilizovanog mleka iz prometa. Na osnovu uporednih ispitivanja Difuzione metode, Delvo SP testa i Penzym S testa zaključujemo da su sve tri metode u visokoj međusobnoj saglasnosti (kappa vrednost se kreće od skoro idealne podudarnosti do idealne podudarnosti) i time ispunjavaju jedan od kriterijuma za uključivanje u sistematsku kontrolu mleka na prisustvo rezidua antibiotika

Peripartal leukogram in cows with and without retained placenta

The aim of this study was to investigate whether prepartal leukogram in cows with retained placenta could indicate the presence of subclinical systemic inflammatory response before the onset of disease. After calving, sixteen highly pregnant Holstein cows, aged 3 to 9 years, without clinical signs of the disease prior to calving were divided into two groups: the first group (n=9) were animals without retained placenta, or any visible inflammation after birth; the second group (n=7) were cows with retained placenta. Blood was sampled three times before parturition, at intervals of one week, and once 24 hours after birth. The number of total leukocytes, segmented and non segmented neutrophilic granulocytes (NG), lymphocytes and monocytes were determined by standard laboratory techniques. The results have shown that in the group of cows with retained placenta the number of mature neutrophils was slightly elevated in the third, second and last week before calving, and equal number of non segmented neutrophils in regard to the group with no retention. The results have also shown that, in both groups of cows, 24 hours after calving, the number of total leukocytes and the number of segmented neutrophils decreased, but the number of the non segmented neutrophils increased. Based on this, we can conclude that cows with retained placenta had no systemic inflammatory response during three weeks prepartal period, but 24 hours after calving, systemic inflammatory response was documented in all the cows. Moreover, the intensity of inflammatory response in cows with retained placenta was not more pronounced in comparison to cows without retained placenta. [Projekat Ministarstva nauke Republike Srbije, br. 175061

Relations of the Morphological Characteristic Latent Structure and Body Posture Indicators in Children Aged Seven to Nine Years

With the aim of determining the connection between the indicators of body posture and latent structure of morphological variables in children aged 7 and 8 years, first and second grade of primary school, a set of 17 morphological measures and 12 body posture indicators were longitudinally applied to a sample of 110 boys and 114 girls. The latent structure of morphological variables in both sexes was defined by three factors but at a different order of significance: in boys, the order was longitudinal dimensionality, voluminosity, mass and subcutaneous fat tissue and transverse dimensionality, whereas in girls the order was voluminosity, mass and subcutaneous fat tissue, longitudinal dimensionality and transverse dimensionality. The latent structure of torax body posture indicator was defined by two factors, the status of body posture of the rear part of the thorax, and status of the body posture of the front part of the thorax. The results obtained by canonical correlation analysis between predictive variables, morphological latent structure and criterion variables, latent structure of thorax body posture indicators with two posture indicators of the chest and one of the foot status, showed two important pairs of canonical roots on each measurement, suggesting a significant association between these two sets of parameters

Lipid peroxidation, detoxification capacity, and genome damage in mice after transplacental exposure to pharmaceutical drugs

Data on genome damage, lipid peroxidation, and levels of glutathione peroxidase (GPX) in newborns after transplacental exposure to xenobiotics are rare and insufficient for risk assessment. The aim of the current study was to analyze, in an animal model, transplacental genotoxicity, lipid peroxidation, and detoxification disturbances caused by the following drugs commonly prescribed to pregnant women: paracetamol, fluconazole, 5- nitrofurantoin, and sodium valproate. Genome damage in dams and their newborn pups transplacentally exposed to these drugs was investigated using the in vivo micronucleus (MN) assay. The drugs were administered to dams intraperitoneally in three consecutive daily doses between days 12 and 14 of pregnancy. The results were correlated, with detoxification capacity of the newborn pups measured by the levels of GPX in blood and lipid peroxidation in liver measured by malondialdehyde (HPLC-MDA) levels. Sodium valproate and 5-nitrofurantoin significantly increased MN frequency in pregnant dams. A significant increase in the MN frequency of newborn pups was detected for all drugs tested. This paper also provides reference levels of MDA in newborn pups, according to which all drugs tested significantly lowered MDA levels of newborn pups, while blood GPX activity dropped significantly only after exposure to paracetamol. The GPX reduction reflected systemic oxidative stress, which is known to occur with paracetamol treatment. The reduction of MDA in the liver is suggested to be an unspecific metabolic reaction to the drugs that express cytotoxic, in particular hepatotoxic, effects associated with oxidative stress and lipid peroxidation

Zooarchaeology Beyond Food: Osteobiographies of Early Medieval Dog and Pig Skeletons at the Divičmeđ Site (Serbia)

Zooarchaeological studies of the early medieval contexts are very scarce in present-day Serbia. Only a few studies dealing with the role of animals in funerary rites or the animal economy of settlements are currently available. For the first time, a detailed analysis of two complete animal skeletons from one early medieval settlement in the country will be presented in this paper. Excavations at the multilayered archaeological site of Divičmeđ in central Serbia have revealed the remains of a fortified early medieval settlement dated to the tenth–eleventh centuries. The excavations inside the settlement ramparts, among other features, revealed an oven most likely used for pottery production. A completely preserved dog skeleton was discovered at the bottom, while a pig skeleton was found in the oven’s upper layers. These skeletons indicate secondary use of the oven and prompt further questions about possible cultural impact and depositional scenarios, and they also shed light on the everyday life management within the settlement. In this paper, an interdisciplinary approach will be applied to dog and pig skeletons, which will further give us a rare opportunity to reconstruct their osteobiographies. Radiocarbon dating of the skeletons will provide us with the absolute chronology necessary for a better understanding and reconstruction of deposition processes. This study will also help us to address research questions about broader contexts of human–animal interactions in the country during the early medieval period

Chronology, economy, and technology of the Late Neolithic site of Jablanica (central Serbia)

Various socio-economic changes, including the introduction of metallurgy, mark the long duration of the Vinča culture. For detailed studies of the transformations of the Vinča societies, analyses of subsistence and economy must also be placed on the chronological line. The small-sized excavations carried out in 2018 at the Late Neolithic site of Jablanica (c. 5000–4700 BC) in central Serbia provided a faunal assemblage that enabled analyses of animal exploitation patterns, bone technology and also provided the samples for radiocarbon dating. The faunal remains show the predominance of domestic species, especially cattle. The site also yielded approximately 90 artefacts produced from bone and antler, including finished objects, preforms and manufacturing debris. Predominant raw materials were bones, mainly long bones, metapodials and ribs, followed by red deer antlers. Also, one artefact from Spondylus shell was found. Awls were the most frequent techno-type, and the typological repertoire also included other pointed tools, scrapers and other tools. Several preforms (mainly awls) and manufacture debris provided evidence of a working area or workshop within the settlement. Absolute dates showed that the beginning of the Late Neolithic occupation at the site of Jablanica could be equated with the relative depths of 4.5 meters at the type site of Vinča – Belo Brdo, or the late Vinča Pločnik I (Vinča C) period, while the radiocarbon dates associated with the end of the Late Neolithic occupation of the site can be correlated to layers between 4.0 and 3.5 meters at the type site of Vinča, i.e., the Vinča Pločnik IIa