Integralni sistem upravljačkog računovodstva za merenje poslovnih performansi

Menadžerska kontrola se smatra ključnim alatom upravljanja organizacijom, sprovođenja korporativne strategije i unapređenja poslovanja. Efikasnost kontrole u velikoj meri zavisi od informacija koje donosioci odluka dobijaju, kako o prethodnim ostvarenjima tako i o projekcijama buduće pozicije i uspeha organizacije. Merenje prethodnih i projektovanje budućih ostvarenja su elementi kojima se bave sistemi za merenje performansi. Shodno tome, razvoj novog ili primena nekog postojećeg sistema za merenje performansi, osnova su uspešnog procesa donošenja poslovnih odluka. Da bi se ispunile informacione potrebe menadžera, upravljačke računovođe i eksperti iz brojnih drugih menadžerskih oblasti već više od dve decenije čine napore da kreiraju načela, koncepte, tehnike i procedure za razvoj sistema za merenje performansi. Osim konceptualnih i proceduralnih pitanja, dosadašnje studije su se bavile i problematikom razvoja specifičnih sistema za merenje performansi. Uprkos višedecenijskim elaboracijama, razvoj i upotreba sistema za merenje performansi i dalje nisu dovoljno istražena oblast. U akademskoj i stručnoj literaturi oni su i dalje aktuelna tema i vodi se aktivna debata oko optimalnosti sistema za merenje performansi. Cilj ove disertacije je izgradnja novog sistema za merenje poslovnih performansi. Posebni ciljevi su se odnosili na ispitivanje faktora koji utiču na izgradnju sistema – broj različitih mera performansi koji treba da budu korišćeni u sistemu i način na koji taj sistem treba da bude korišćen.Managerial control is considered to be one of the key tools for management, implementation of corporate strategy and business improvement of one company. The efficiency of the control largely depends on the information provided to decision makers – information on past achievements and projections of a future position and earnings of an organization. Measuring past and projecting future achievements are fields studied within the systems for business performance measurement. Therefore, development of a new or implementation of an existing system for business performance measurement is the important basis for a successful decision making process For the purposes of fulfilling the managerial information requirements, managerial accountants and experts from the myriad of other managerial areas have strived to create principles, concepts, techniques and procedures for the development of the business performance measurement systems. Besides the conceptual and procedural issues, current surveys also address the problems of the development of specific business performance measurement systems. In spite of more than a decade long tradition in elaboration of these issues, development and use of the business performance measurement systems is still the phase of infancy. Therefore, the academy as well as the practice of management consider them as a hot topic, and create a vivid debate on the optimal system for business performance measurement

Pharmacological analysis of the effects of selective serotonin reuptake inhibitors on human oviduct motility

Uvod: Selektivni inhibitori ponovnog preuzimanja serotonina deluju na glatke mišićne ćelije animalnog porekla prvenstveno kroz uticaj na voltažno-zavisne natrijumove, kalijumove i kalcijumove kanale, ali i kroz određene efekte na muskarinskim, adrenergičkim i serotoninergičkim receptorima. Cilj ovog istraživanja bilo je ispitivanje potencijalnih uticaja selektivnih inhibitora ponovnog preuzimanja serotonina na motilitet izolovanih preparata humanog jajovoda. Materijal i metod: Istraživanje je sprovedeno kao eksperimentalna studija na izolovanim organima humanog porekla. Istraživačku populaciju je činilo 30 pacijentkinja koje su zbog dijagnoze fibroma materice operisane na Klinici za ginekologiju i akušerstvo Kliničkog centra u Kragujevcu. Od jajovoda svake pacijentkinje pripremane su dve vrste preparata: preparati ampule i preparati istmusa humanog jajovoda. Ispitivane su promene spontanih kontrakcija izolovanih preparata ampule i istmusa izazvane rastućim koncentracijama selektivnih inhibitora ponovnog preuzimanja serotonina. Rezultati: Escitalopram (u koncentracijama od 0,9x10-9 M/L do 1,4x10-6 M/L) je izazvao koncentracijski-zavisno povećanje spontanih kontrakcija izolovanih ampula (EC50=1,20±1,06x10-8 M/L, r=0,580, p<0,05) (F=2,980, df1=6, df2=28, p<0,05). Paroksetin (u koncentracijama od 1,2x10-9 M/L do 5,1x10-5 M/L) je izazvao koncentracijski-zavisno povećanje spontanih kontrakcija izolovanih preparata istmusa (EC50=7,01±3,50x10-8 M/L, r=0,500, p<0,05) (F=2,350, df1=9, df2=40, p<0,05). Fluoksetin, citalopram i sertralin nisu ispoljili značajan efekat u koncentracijskom opsegu u kojem su korišćeni u eksperimentima. Zaključak: Selektivni inhibitori ponovnog preuzimanja serotonina se razlikuju međusobno u pogledu njihovog potencijala da utiču na motilitet humanog jajovoda. Escitalopram i paroksetin imaju jasan stimulativni efekat koji može ometati funkcionisanje jajovoda i potencijalno smanjiti plodnost žena u reproduktivnom periodu.Introduction: Selective serotonin reuptake inhibitors affect the smooth muscle cells of animal origin primarly through the blocking of the voltage-dependent sodium, potassium and calcium channels, but also through certain effects on muscarinic, adrenergic and serotoninergic receptors. The aim of this research was to investigate the potential effects of selective serotonin reuptake inhibitors on motility of the isolated Fallopian tubes preparations. Material and method: An experimental study on isolated organs of human origin was conducted. The study population consisted of 30 patients who were operated at the Clinic for Gynecology and Obstetrics of Clinical Centre of Kragujevac because of diagnosis of uterine fibroids. From the Fallopian tube of each patient, two types of preparations were prepared: preparations of ampulla and preparations of isthmus. Changes in spontaneous contractions of isolated preparations of ampulla and isthmus caused by increasing concentrations of selective serotonin reuptake inhibitors were studied. Results: Escitalopram (from 0,9x10-9 M/L to 1,4x10-6 M/L) produced concentrationdependent increase of spontaneous contractions of the isolated preparations of ampulla (EC50=1,20±1,06x10-8 M/L, r=0,580, p<0,05) (F=2,980, df1=6, df2=28, p<0,05). Paroxetine (from 1,2x10-9 M/L to 5,1x10-5 M/L) produced concentration-dependent increase of spontaneous contractions of the isolated preparations of isthmus (EC50=7,01±3,50x10-8 M/L, r=0,500, p<0,05) (F=2,350, df1=9, df2=40, p<0,05). Fluoxetine, citalopram and sertraline did not produce significant effect throughout the concentration range used in the experiments. Conclusion: Selective serotonine reuptake inhibitors differ among themselves in regard to their potential to affect motility of the Fallopian tubes. Escitalopram and paroxetine have clear stimulating effect which may interfere with functioning of the Fallopian tubes, and potentially impair fertility of the women in reproductive period of life

The reasons for development of complications in soft contact lenses wearers: A qualitative study

© 2020, Serbian Medical Society. All rights reserved. Objective. To determine reasons and their actual role in occurrence of complications in users of soft contact lenses. Methods. This was a qualitative study in which a constructivist grounded theory approach was used to analyze obtained data. The study population consisted of two groups of subjects: 10 students who were identified as users of soft contact lenses and 4 ophthalmologists. Each of the respondents participated ina single interview. Based on audio recordings of these interviews appropriate transcripts of conversations were made and analyzed. After elimination of waste words 11 key categories were crystallized. Results. Recommendations of the ophthalmologists perhaps have the decisive role in the formation of attitude that users will have regarding the adequate hygiene of soft contact lenses: hand hygiene, proper cleanliness of storage for soft contact lenses and using the solution in the allotted time are imperative for users of soft contact lenses. Sleeping with soft contact lenses for a long period and more frequently than it was specified in the recommendation of an ophthalmologist is one of the greatest reasons for development of dry eye symptoms, while swimming with soft contact lenses increases the risk for occurrence of eye infections. Conclusion. The main reasons for the occurrence of complications in soft contact lenses users are inadequate hygiene and weakening of compliance of soft contact lenses users over time

The Cosmic Ray Precursor of Relativistic Collisionless Shocks: A Missing Link in Gamma-Ray Burst Afterglows

Collisionless shocks are commonly argued to be the sites of cosmic ray (CR) acceleration. We study the influence of CRs on weakly magnetized relativistic collisionless shocks and apply our results to external shocks in gamma-ray burst (GRB) afterglows. The common view is that the transverse Weibel instability (TWI) generates a small-scale magnetic field that facilitates collisional coupling and thermalization in the shock transition. The TWI field is expected to decay rapidly, over a finite number of proton plasma skin depths from the transition. However, the synchrotron emission in GRB afterglows suggests that a strong and persistent magnetic field is present in the plasma that crosses the shock; the origin of this field is a key open question. Here we suggest that the common picture involving TWI demands revision. Namely, the CRs drive turbulence in the shock upstream on scales much larger than the skin depth. This turbulence generates a large-scale magnetic field that quenches TWI and produces a magnetized shock. The new field efficiently confines CRs and enhances the acceleration efficiency. The CRs modify the shocks in GRB afterglows at least while they remain relativistic. The origin of the magnetic field that gives rise to the synchrotron emission is plausibly in the CR-driven turbulence. We do not expect ultrahigh energy cosmic ray production in external GRB shocks.Comment: 6 pages, 1 figur

CORRELATION OF TUMOUR SUPPRESSOR GENE P53 EXPRESSION WITH MACROSCOPIC MANIFESTATION AND GROWTH PATTERN OF COLORECTAL CANCER

Colon carcinoma is one of the most common malignant tumours and the second cause of cancer-related deaths in developed countries.The objective of the research was to investigate the p53 expression in colorectal cancer and compare the expression levels of p53 with the macroscopic appearance and manner of growth of the tumours, followed by detection and identification of the expression levels of p53 as an important prognostic factor of the further course, outcome and data for the selection of appropriate therapy.Research was implemented as a prospective, clinical and experimental study. We used a postoperative material obtained by resection of colorectal cancer from 63 patients of both sexes.The results showed that the majority of tumours 36/63, i.e. 57.1% were manifested as infiltrative forms, 9/63, i.e. 14.3% as ulcerating form, and 18/63, i.e. 28.6% of tumours had a polypoid – exophytic form.The results have shown that three tumours of infiltrative forms were p53 negative and 17 of them were p53 positive. In tumours with ulcerating form, eight were p53 negative, and 16 of them were no p53 positive tumours. In vegetative tumour forms, four were p53 negative, and 15 of the were p53 positive.Positive p53 status was present in 52.4% of tumours. Expression of p53 was absent in 47.6% of the tumours and does not correlate with the macroscopic appearance and manner of tumour growth. Expression levels of p53 do not have a diagnostic, predictive and prognostic potential, while its importance is undeniable in the understanding of oncogenesis

Model-based stagnation pressure control in a supersonic wind tunnel

Upravljanje parametrima strujanja u aerotunelima je oblast intenzivnog istraživanja poslednjih godina, sa ciljem poboljšanja kvaliteta i efikasnosti rada aerotunelskih instalacija. Ovaj rad predstavlja pokušaj da se doprinese boljem razumevanju upravljanja zaustavnim pritiskom u supersoničnim instalacijama prekidnog dejstva. Razmotrena je strategija upravljanja zaustavnim pritiskom u aerotunelu T-38 Vojnotehničkog instituta u Beogradu. Poboljšani matematički model supersoničnih aerotunelskih instalacija je predložen i primenjen na aerotunel T-38. Tačnost sa kojom matematički model predviđa odziv instalacije u uslovima supersoničnog strujanja demonstrirana je poređenjem podataka iz simulacija i eksperimenata. Matematički model je upotrebljen za uvođenje izmenjenog algoritma upravljanja u polazni upravljački sistem aerotunela T-38. Aerotunelski eksperimenti su potvrdili predviđanja modela u pogledu smanjenja vremena uspostavljanja strujanja i povećanja raspoloživog vremena za merenje, čime je postignuto značajno poboljšanje efikasnosti rada aerotunela.The flow parameters control in wind tunnels is an area of intense research in recent years, with the aim of improving quality and efficiency of the wind tunnel operation. In this paper, an attempt is made to contribute to a better understanding of the stagnation pressure control in supersonic blowdown-type facilities. The stagnation pressure control strategy in the VTI Belgrade T-38 wind tunnel is discussed. An improved mathematical model for a supersonic wind tunnel is suggested and applied to the T-38 facility. Comparisons of simulation and experimental data are made to demonstrate accurate prediction of the facility response in supersonic flow conditions by the mathematical model. The model is used to incorporate a modified feedforward control in the original T-38 wind tunnel control system. The actual wind tunnel tests confirm model-predicted decrease of flow stabilization time and increase of available measurement time, bringing significant improvement in the wind tunnel operation efficiency

Two-stream-like instability in dilute hot relativistic beams and astrophysical relativistic shocks

Relativistic collisionless shocks are believed to be efficient particle accelerators. Nonlinear outcome of the interaction of accelerated particles that run ahead of the shock, the so-called "precursor", with the unperturbed plasma of the shock upstream, is thought to facilitate additional acceleration of these particles and to possibly modify the hydrodynamic structure of the shock. We explore here the linear growth of kinetic modes appearing in the precursor-upstream interaction in relativistic shocks propagating in non and weakly magnetized plasmas: electrostatic two-stream parallel mode and electrostatic oblique modes. These modes are of particular interest because they are the fastest growing modes known in this type of system. Using a simplified distribution function for a dilute ultra-relativistic beam that is relativistically hot in its own rest frame, yet has momenta that are narrowly collimated in the frame of the cold upstream plasma into which it propagates, we identify the fastest growing mode in the full $k$-space and calculate its growth rate. We consider all types of plasma (pairs and ions-electrons) and beam (charged and charge-neutral). We find that unstable electrostatic modes are present in any type of plasma and for any shock parameters. We further find that two modes, one parallel ($k_\perp=0$) and the other one oblique ($k_\perp \sim k_\|$), are competing for dominance and that either one may dominate the growth rate in different regions of the phase space. The dominant mode is determined mostly by the perpendicular spread of the accelerated particle momenta in the upstream frame, which reflects the shock Lorentz factor. The parallel mode becomes more dominant in shocks with lower Lorentz factors (i.e., with larger momentum spreads). We briefly discuss possible implications of our results for external shocks in gamma-ray burst sources

Model-based stagnation pressure control in a supersonic wind tunnel

Upravljanje parametrima strujanja u aerotunelima je oblast intenzivnog istraživanja poslednjih godina, sa ciljem poboljšanja kvaliteta i efikasnosti rada aerotunelskih instalacija. Ovaj rad predstavlja pokušaj da se doprinese boljem razumevanju upravljanja zaustavnim pritiskom u supersoničnim instalacijama prekidnog dejstva. Razmotrena je strategija upravljanja zaustavnim pritiskom u aerotunelu T-38 Vojnotehničkog instituta u Beogradu. Poboljšani matematički model supersoničnih aerotunelskih instalacija je predložen i primenjen na aerotunel T-38. Tačnost sa kojom matematički model predviđa odziv instalacije u uslovima supersoničnog strujanja demonstrirana je poređenjem podataka iz simulacija i eksperimenata. Matematički model je upotrebljen za uvođenje izmenjenog algoritma upravljanja u polazni upravljački sistem aerotunela T-38. Aerotunelski eksperimenti su potvrdili predviđanja modela u pogledu smanjenja vremena uspostavljanja strujanja i povećanja raspoloživog vremena za merenje, čime je postignuto značajno poboljšanje efikasnosti rada aerotunela.The flow parameters control in wind tunnels is an area of intense research in recent years, with the aim of improving quality and efficiency of the wind tunnel operation. In this paper, an attempt is made to contribute to a better understanding of the stagnation pressure control in supersonic blowdown-type facilities. The stagnation pressure control strategy in the VTI Belgrade T-38 wind tunnel is discussed. An improved mathematical model for a supersonic wind tunnel is suggested and applied to the T-38 facility. Comparisons of simulation and experimental data are made to demonstrate accurate prediction of the facility response in supersonic flow conditions by the mathematical model. The model is used to incorporate a modified feedforward control in the original T-38 wind tunnel control system. The actual wind tunnel tests confirm model-predicted decrease of flow stabilization time and increase of available measurement time, bringing significant improvement in the wind tunnel operation efficiency

Finansowe, bilansowe i podatkowe konsekwencje ataku typu ransomware

Ransomware is a prime cybersecurity threat at the moment. In this paper we analyze financial implications of ransomware attacks, motivation of the ransomware victim to pay ransom, and legal, accounting and tax implications of such payment. The methodological approach used in the study is a combination of formal-dogmatic method and argumentative literature review. First, we provide an overview of all potential losses which could be incurred by the ransomware attack. Further, we analyze under which conditions is legal to pay any kind of ransom, including cyber ransom, as an organization as well as which other considerations victims should consider when deciding to pay ransom. In that respect we analyze accounting and tax implications of losses inflicted by the ransomware attack, putting special attention to the ransom payments.Oprogramowanie typu ransomware jest obecnie istotnym zagrożeniem w zakresie cyberbezpieczeństwa. W niniejszym artykule analizujemy finansowe konsekwencje ataków typu ransomware, a także motywy zapłaty okupu przez ofiarę takiego ataku oraz prawne, bilansowe i podatkowe konsekwencje takiej zapłaty. Podejście metodologiczne zastosowane w pracy stanowi połączenie metody formalno-dogmatycznej z metodą krytyki literatury. Na początku opisujemy wszelkie potencjalne straty, jakie mogą wynikać z ataku ransomware. Następnie poddajemy analizie warunki, w których zapłata przez jednostkę organizacyjną okupu jakiegokolwiek rodzaju, w tym wymuszonego drogą komputerową, jest legalna, a także inne względy, które ofiara musi wziąć pod uwagę, decydując się na zapłatę okupu. W tym zakresie analizujemy bilansowe i podatkowe implikacje strat poniesionych na skutek ataku ransomware, ze szczególnym uwzględnieniem zapłaty okupu