FORENSIC ACCOUNTING AS A SOLUTION TO MANIPULATIVE ACCOUNTING OF SME’S IN BOSNIA AND HERZEGOVINA

Accounting reports are the main certificate of financial position, as well as business and monetary success of the company. Manipulation of accounting reports include fictitious or incorrect processing of the data – all with the aim to camouflage the true picture of firm’s financial health.  Forensic accounting as a special accounting practice will be scope of this study. This study was conducted on the Bosnian market and targeted small and medium enterprises with less than 250 employees. The aim of this research is to prove that forensic accounting gives satisfactory results in discovering significantly wrongly presented information in the financial statements, caused by frauds. This study uses primary data collection through the distribution of questionnaires. The data collected from the observed SMEs companies were analyzed, and study findings showed that forensic accounting is important and helpful to point out the wrongly presented information

Reproductive Parameters and Birth Type Influence on Sanska Goat Kids Body Weight

In this paper Sanska goat reproductive parameters after the first kidding are shown as well as influence of birth type on kid body weight at birth. At first insemination average age of young goats was 252 days. Average gestation period for goats that carried twins was 150.19 days and for goats that carried singles 151.10 days. Determined difference in gestation length of 0.91 days in favor of goats that carried singles was not statistically significant (P0.05). Goat fertility after first kidding was 164.70%. Kid body weight at birth was analyzed based on birth type (singles-twins). Singles had higher body weight at birth than twins by 0.91kg (34.60%) which was statistically very significant (P<0.01). Average body weight of singles was 3.54kg, and twins 2.63kg, twins were approximately 74.29% of body weight of singles. Gender based differences at birth in body weight were present in favor of male kids, but they were not statistically significant (P0.05). Based on obtained results in this research we can conclude that the results which were obtained for researched parameters are within average limits for Sanska goat breed

IMPACT OF TRAINING QUALITY & TEAM COMPETENCE ON ERP IMPLEMENTATION SUCCESS: EVIDENCE FROM BOSNIA & HERZEGOVINA

This study is focused on empirical factors that are influencing perceived success of ERP implementation by users in companies in Bosnia and Herzegovina. The study investigates effects of training quality and team competence on ERP implementation success in Bosnia and Herzegovina companies. A structured survey, based on previously validated scales, was used to collect the data, and once collected, was processed in SPSS and Microsoft Excel. Descriptive statistics and regression methodology were applied in SPSS. Results revealed statistically significant effects of Training Quality on ERP Implementation Success while the hypothesized effects of Team Competence on ERP Implementation Success were not confirmed. Rejection of direct effects of Team Competence emphasize some specifics of the market and the economy of Bosnia and Herzegovina. It may be that an under-developed economy and the ERP culture caused some factors to be less important in the success of the ERP implementation. Results of this study may help companies, managers and project managers in need of ERP implementation to identify important factors of perceived success by users. The population of the study is from one corporation located in Bosnia and Herzegovina with approximately 400 ERP users that developed and internally implemented their own ERP system

Effect of Applied Pmsg Dose on Reproductive Parameters for Improved Sjenica Sheep in Anestrous Season

This paper shows the results of the effects of higher dose 700 i.u. of natural gonad tropic hormone PMSG application in comparison with usual 500 i.u dose which is used at the farms during the induction and synchronization of estrus in anestrous season in Sjenica improved sheep. This experiment included 90 grown sheep divided into two groups (control group 30 sheep and experimental group 60 sheep). Both groups received polyurethane sponges impregnated with 20 mg of Fluor Geston Acetate (FGA). After 14 days both group sponges were removed. First group received 500 i.u of PMSG, usual dose, and second (experimental group) received 700 i.u of PMSG. Insemination was conducted 48-72 hours after gonad tropic hormone application. Number of sheep that lambed compared to the number of sheep that were treated was 93.33% (control) and 88.33% experimental group. Average fertility of control group sheep was 150.00% while experimental sheep had average fertility of 209.43%, which is more than 59.43% higher compared to control group. Higher dose of PMSG led to higher number of triplets by 7.34%, quadruplets by 14.41% and quintuplets by 4.50% in the experimental group. Higher dose by 200 i.u of PMSG had a positive effect and increased fertility by 59.43%, which negates zero hypothesis that there is no difference between researched treatments and it proved hypothesis that higher dose of PMSG has a positive effect on Sjenica improved sheep during anestrous season

Buffered Count-Min Sketch on SSD: Theory and Experiments

Frequency estimation data structures such as the count-min sketch (CMS) have found numerous applications in databases, networking, computational biology and other domains. Many applications that use the count-min sketch process massive and rapidly evolving data sets. For data-intensive applications that aim to keep the overestimate error low, the count-min sketch becomes too large to store in available RAM and may have to migrate to external storage (e.g., SSD.) Due to the random-read/write nature of hash operations of the count-min sketch, simply placing it on SSD stifles the performance of time-critical applications, requiring about 4-6 random reads/writes to SSD per estimate (lookup) and update (insert) operation. In this paper, we expand on the preliminary idea of the buffered count-min sketch (BCMS) {[Eydi et al., 2017]}, an SSD variant of the count-min sketch, that uses hash localization to scale efficiently out of RAM while keeping the total error bounded. We describe the design and implementation of the buffered count-min sketch, and empirically show that our implementation achieves 3.7 x-4.7 x speedup on update and 4.3 x speedup on estimate operations compared to the traditional count-min sketch on SSD. Our design also offers an asymptotic improvement in the external-memory model over the original data structure: r random I/Os are reduced to 1 I/O for the estimate operation. For a data structure that uses k blocks on SSD, w as the word/counter size, r as the number of rows, M as the number of bits in the main memory, our data structure uses kwr/M amortized I/Os for updates, or, if kwr/M > 1, 1 I/O in the worst case. In typical scenarios, kwr/M is much smaller than 1. This is in contrast to O(r) I/Os incurred for each update in the original data structure. Lastly, we mathematically show that for the buffered count-min sketch, the error rate does not substantially degrade over the traditional count-min sketch. Specifically, we prove that for any query q, our data structure provides the guarantee: Pr[Error(q) >= n epsilon (1+o(1))] <= delta + o(1), which, up to o(1) terms, is the same guarantee as that of a traditional count-min sketch

Simmental Breed Production Characteristics and Breeding Goals

This paper presents the most important production results obtained for the population of Simmetal breed raised in majority of the European countries which with a total population of about 9 million animals rates as the second biggest important cattle breed in Europe. Breeding goals from previous period were analysed along with newly defined breeding goals in some Simmental breed populations. Current mean values for milk yield of Simmental cows in standard lactation in the European countries range from 5500 to 7500 kg. Depending on the Simmental breed population in most countries a breeding goal set for first lactation cows is milk yield of 5500 or 6000 kg with 4.0% milk fat and 3.5% protein, while in cows who finished their third lactation required milk production is more than 7000 kg for Simmental breed, over 8000 kg for Simmental breed with share of Red and White Holstein genes and over 8500 kg for Montbeliard breed. A special emphasis is given on the prolonging of the duration of life and production span. During life span the demand is to produce minimum 30 000 kg milk/cow. This demand can be realised if functional traits in breeding goal participate with over 40 % with proper implementation of improvement programme. As for the traits that are significant for meat production, depending on the population, defined breeding goal for daily liveweight gain are values above 1500 g/day (i.e. 1400 g /day) for Simmental male bullcalves

SHEEP BODY WEIGHT INFLUENCE ON REPRODUCTIVE PARAMETERS WHILE UNDER THE INCREASED DOSAGE OF GONADOTROPIC HORMONE DURING INDUCTION AND SYNCHRONIZATION OF ESTRUS IN ANESTRUS SEASON

Aim of this paper is to determine if there are differences in sexual reaction of mature Il d'france sheep depending on body weight of ewes that were treated with increased dosage of gonadotropic hormone by 250IU compared to usual dosage of 500IU that is given during induction and estrus synchronization during anestrus season. Total number of 99 ewes were treated, divided in to three weight groups depending on their body mass. First group were sheep whose body weight was within 40-50 kg limit, second group was between 50-60 kg and third group was sheep that had higher body weight than 60 kg (control group). All animals of all groups received intra vaginal sponges containing 30mg of fluorgestone acetate which remained within for 12 days. At the day of sponge removal each sheep received one dosage 750IU of gonadotropic hormone. Two days later “offhand” mating was done.Obtained results show that from first group 49,06%; II 50,00% and III 65,50% of treated ewes had kids. Average fertility of sheep per treatment I, II and III was 134,61% for I group, which was close to lower expected fertility limit for this breed, however fertility of second group was 157,89% and third group 160,00% was within limits of expected fertility for this breed when it is kept in optimal conditions. Conclusion was that sheep of II and III group reacted better on applied treatment and therefore achieved satisfying fertility

Synthesis and Characterization of Naphtho[2,1‐b:7,8‐b′]bis[1]benzothiophene

We describe a simple three‐step synthesis of naphtho[2,1‐b:7,8‐b′]bis[1]benzothiophene, which is scalable to multi‐hundred‐gram. We report the subsequent functionalization of this compound into iodine, boronic ester and silane derivatives, which are useful intermediates for various applications. The core structure was analyzed by NMR and single‐crystal X‐ray diffraction, and the physical properties were investigated by cyclic voltammetry, UV/Vis‐ and fluorescence spectroscopy

Recht en web 2.0

De klassieke afnemers van internetdiensten zijn leveranciers geworden. Tekst, beeld en geluid wordt door gebruikers geplaatst op Twitter, Youtube, LinkedIn, Hyves, The Pirate Bay, etc. Iedereen is overal bereikbaar, anyone, anytime, anywhere. Door het gebruik van overvloedig beschikbare persoonlijke data verstevigt de overheid zijn governance en bedrijven hun marktpositie. We zijn hulpeloos zonder mobiel en internet. Onze vrienden zijn te vinden op sociale netwerken en je wordt gealarmeerd als bepaalde personen - mobieltjes- zich in je omgeving bevinden. De apparatuur wordt steeds slimmer en de controle door natuurlijke personen vervaagt. We hebben geen inzicht in alle (rechts)gevolgen van wat er gebeurt, door wat en door wie. Is dat de toekomst? Lees, verheugt u of vrees