FINANCIAL REPORTING OF BUSINESS ENTITIES AND ETHICAL DILEMMAS OF STUDENTS IN BOSNIA AND HERZEGOVINA

The fair and reliable financial reporting of business entities is extremely important for strengthening the confidence among business entities, acting positively on the scope of business activities and achieved results. On the other hand, individuals, businesses and the entire society, suffered huge losses, due to the frauds in financial reports, by dropping the confidence in the accounting profession. The public's expectations from the accounting profession are that its professionals consciously reject participation in any fraud activities, and be really fighters for the real financial reporting of the entities. In the light of specified expectations, this paper try to consider the ability of students of economic specialization in Bosnia and Herzegovina in recognizing of cases of false financial reporting among different situations that (no)can include fraud characteristics, and their readiness to take active participation in the fight against frauds in business entities and economic crimes, in general. The results of the research showed that research participants clearly recognize cases of false financial reporting among various fraudulent activities, that they have a high level of awareness regarding the seriousness of the fraud type and its negative consequences for entities, and that they express their unreserved readiness to report these cases to the competent authorities with the purpose of prosecution.Keywords: financial reports, fraud, accounting profession, ethics.JEL: M4

The association between different molecular weights of hyaluronic acid and CHAD, HIF-1 alpha, COL2A1 expression in chondrocyte cultures

The aim of the present study was to investigate the effects of three different formulations of hyaluronic acid (HA): Low molecular weight (MW) Sinovial One((R)), medium MW Viscoplus((R)) and high MW Durolane((R)), on chondrocyte proliferation and collagen type II (COL2A1), hypoxia-inducible factor 1 alpha (HIF-1 alpha) and chondroadherin (CHAD) expression in primary chondrocyte cultures. Standard primary chondrocyte cultures were established from osteochondral tissues surgically obtained from 6 patients with gonarthrosis. Cell morphology was evaluated using an inverted light microscope; cell proliferation was determined with a MTT assay and confirmed with acridine orange/propidium iodide staining. Levels of CHAD, COL2A1 and HIF-1 alpha expression were assessed using specific TaqMan gene expression assays. The results demonstrated the positive effect of HA treatment on cell proliferation, which was independent from the MW. COL2A1 expression increased in the medium and high MW HA treated groups. It was observed that HIF-1 alpha expression increased in the high MW treated group alone. CHAD expression increased only in the medium MW HA treated group. Evaluation of gene expression revealed that levels of expression increased as the duration of HA application increased, in the medium and high MW HA treated groups. In terms of increased viability and proliferation, a longer duration of HA application was more effective. Taken together, it may be concluded that the administration of medium and high MW HA may be a successful way of treating diseases affecting chondrocytes in a clinical setting

The Global Alliance for Infections in Surgery : defining a model for antimicrobial stewardship-results from an international cross-sectional survey

Background: Antimicrobial Stewardship Programs (ASPs) have been promoted to optimize antimicrobial usage and patient outcomes, and to reduce the emergence of antimicrobial-resistant organisms. However, the best strategies for an ASP are not definitively established and are likely to vary based on local culture, policy, and routine clinical practice, and probably limited resources in middle-income countries. The aim of this study is to evaluate structures and resources of antimicrobial stewardship teams (ASTs) in surgical departments from different regions of the world. Methods: A cross-sectional web-based survey was conducted in 2016 on 173 physicians who participated in the AGORA (Antimicrobials: A Global Alliance for Optimizing their Rational Use in Intra-Abdominal Infections) project and on 658 international experts in the fields of ASPs, infection control, and infections in surgery. Results: The response rate was 19.4%. One hundred fifty-six (98.7%) participants stated their hospital had a multidisciplinary AST. The median number of physicians working inside the team was five [interquartile range 4-6]. An infectious disease specialist, a microbiologist and an infection control specialist were, respectively, present in 80.1, 76.3, and 67.9% of the ASTs. A surgeon was a component in 59.0% of cases and was significantly more likely to be present in university hospitals (89.5%, p <0.05) compared to community teaching (83.3%) and community hospitals (66.7%). Protocols for pre-operative prophylaxis and for antimicrobial treatment of surgical infections were respectively implemented in 96.2 and 82.3% of the hospitals. The majority of the surgical departments implemented both persuasive and restrictive interventions (72.8%). The most common types of interventions in surgical departments were dissemination of educational materials (62.5%), expert approval (61.0%), audit and feedback (55.1%), educational outreach (53.7%), and compulsory order forms (51.5%). Conclusion: The survey showed a heterogeneous organization of ASPs worldwide, demonstrating the necessity of a multidisciplinary and collaborative approach in the battle against antimicrobial resistance in surgical infections, and the importance of educational efforts towards this goal.Peer reviewe

Diversity and ethics in trauma and acute care surgery teams: results from an international survey

Background Investigating the context of trauma and acute care surgery, the article aims at understanding the factors that can enhance some ethical aspects, namely the importance of patient consent, the perceptiveness of the ethical role of the trauma leader, and the perceived importance of ethics as an educational subject. Methods The article employs an international questionnaire promoted by the World Society of Emergency Surgery. Results Through the analysis of 402 fully filled questionnaires by surgeons from 72 different countries, the three main ethical topics are investigated through the lens of gender, membership of an academic or non-academic institution, an official trauma team, and a diverse group. In general terms, results highlight greater attention paid by surgeons belonging to academic institutions, official trauma teams, and diverse groups. Conclusions Our results underline that some organizational factors (e.g., the fact that the team belongs to a university context or is more diverse) might lead to the development of a higher sensibility on ethical matters. Embracing cultural diversity forces trauma teams to deal with different mindsets. Organizations should, therefore, consider those elements in defining their organizational procedures. Level of evidence Trauma and acute care teams work under tremendous pressure and complex circumstances, with their members needing to make ethical decisions quickly. The international survey allowed to shed light on how team assembly decisions might represent an opportunity to coordinate team member actions and increase performance

Statin uygulanan farelerin aorta ve korpus kavernozum dokularında rho-kinaz enziminin ekspresyonu ve aktivitesinin incelenmesi

TEZ6567Tez (Yüksek Lisans) -- Çukurova Üniversitesi, Adana, 2007.Kaynakça (s.39-43) var.xii, 44 s. ; 29 cm.Bu çalısmada, bir HMG-KoA redüktaz inhibitörü olan rosuvastatinin (30 mg/kg/gün, 30 gün boyunca) kronik olarak uygulamasının fare torasik aorta ve korpus kavernozum (CC) dokularında Rho-kinaz enzim ekspresyonu ve aktivasyonu üzerine olası etkileri hem Western blot analizleri hem de izole organ banyosu deneyleri ile incelendi. 30 günlük uygulama sonrasında rosuvastatin verilen farelerin serum total kolesterol düzeyleri, rosuvastatin verilmeyen farelere göre anlamlı olarak düsüktü. Rosuvastatin verilen farelerden izole edilen aortta bir a1 adrenoseptör agonisti olan fenilefrine verilen kasılma yanıtları degismezken, bu grupta KCl yanıtlarının azaldıgı görüldü. Bu farelerin CC'larında rosuvastatin uygulaması fenilefrine ait EC50 degerini arttırdı. Rosuvastatin alan gruptan izole edilen hem aorta hem CC dokularında Rho-kinaz enziminin selektif inhibitörü olan Y- 27632'ye verilen gevseme yanıtları kontrole göre anlamlı bir sekilde arttı. Bununla birlikte rosuvastatin alan farelerin torasik aorta ve CC dokularında Rho-kinaz enzim ekspresyonu veya aktivasyon düzeyleri kontrole göre farklı degildi.In this study, we investigated the effects of chronic inhibition of HMG-CoA reductase with rosuvastatin intake (30 mg/kg/day, via gastric gavage, 30 days) on Rho-kinase enzyme expression and activation by Western blot analysis and isolated organ bath experiments on the thoracic aorta and corpus cavernosum(CC) in the mice. In the rosuvastatin-treated mice, serum total cholesterol level was significantly lower than the untreated mice. Contractile responses of the aorta obtained from rosuvastatin-treated mice to a1-adrenoceptor agonist phenylephrine were not changed while KCl-induced contractions were decreased when compared to those of untreated group. Contractile responses of the CC obtained from rosuvastatin-treated group to phenylephrine were not changed while EC50 for phenylephrine was significantly increased. Relaxant responses to Rho-kinase inhibitor Y-27632 were significantly increased in both thoracic aorta and CC obtained from rosuvastatin-treated mice. In western blot analysis, expression and activation levels in rho-kinase were not different in the aorta and CC from mice treated with rosuvastatin when compared to those of untreated miceBu çalışma Ç.Ü. Bilimsel Araştırma Projeleri Birimi Tarafından Desteklenmiştir. Proje No:TF2006YL

Protective Effect Of Hypericum Perforatum Extract On Gentamicin Induced Ototoxicity

WOS: 000396710600003Objective: Hypericum perforatum, which have various names locally such as "sari kantaron, kanotu, kilicotu, mayasilotu, yaraotu", is a plant which blooms between july and september at farms, borders of roads and woods, top of hills and grasslands, whose anti-inflammatory and antioxidant effects are shown in various studies. Due to this reason, we planned a study to examine the protective effects of Hypericum perforatum on ototoxicity caused by gentamicin. Methods: For this purpose, 100 mg/kg gentamicin and 70 mg/kg Hypericum perforatum extract are administered to mice for 9 days. On the 9th and 10th days rotarod performance was assessed to evaluate the Gentamicin and Hypericum Perforatum extract on motor coordination of mice. Results: Gentamicine treatment decreased fall latency of mice and Gentamicine together Hypericum Perforatum extract treatment increased fall latency of mice. Conclusion: Our study showed that Hypericum Perforatum extract will be usefull to prevent gentamicin induced ototoxicit

Hydrogel nanocomposite sorbents for removal of basic dyes

Hydrogel nanocomposites having high amount of functional group, enhanced swelling ability, and improved mechanical properties were prepared for removal of basic dyes from aqueous solutions. Acrylamide (AAM) and itaconic acid sodium salt (IANa) were polymerized using polyethyleneglycol (400) diacrylate as crosslinker in the presence of montmorillonite (MMT). The products were characterized by swelling degree, total basic group content, XRD analysis, and FTIR spectroscopy. It was observed that MMT addition increased the itaconic acid gelation. The incorporation of low amount of MMT into the hydrogel structure increased also swelling degree. The products were used as adsorbent for removal of brilliant cresyl blue (BCB) from aqueous solutions. It was observed that the adsorption of BCB onto the nanocomposite completed in 30 min. It was found that the adsorption kinetics followed a pseudo-second-order kinetic model. Equilibrium isotherm of nanocomposite was analyzed using Freundlich and Langmuir isotherms. It was seen that the Langmuir isotherm model fit the adsorption data. These hydrogel nanocomposites have been shown to have the potential to be used as novel, fast-responsive and high capacity adsorbent materials for the removal of cationic dyes which is a serious problem, especially in textile industry