Adoption of Sustainable Accounting Practices Among Croatian SME’s

Small and medium-sized enterprises (SMEs) are of great importance to the Croatian economy. As recently as 2015, 99.7 percent of total registered companies in Croatia were SMEs, accounting for 54 percent of total revenues and collectively exhorting great impact on the society, the national economy, and the environment. Regarding socio-economic representation, they are the key players in achieving sustainability. Considering the fact that sustainability accounting plays a pivotal role in every economy, it is essential to understand how smaller business entities are taking actions on adopting sustainable practices and their corresponding sustainable accounting tasks. It is therefore the objective of this paper to analyze the current awareness, needs, and existing approach to sustainable accounting and reporting practices of SMEs in Croatia and identify the main knowledge gaps between the current and the optimal situation. For the purposes of this analysis, a survey was conducted on a sample of 42 respondents between February and March of 2018. The results show that the level of awareness among SMEs regarding socially responsible reporting is particularly low in Croatia, mostly due to the lack of SME’s field-related knowledge, skills, and experience, as well as the unfamiliarity with reporting advantages. Finally, this paper provides an overview of the lack of knowledge in order to identify the competence and skills needed to successfully implement non-financial reporting among small and medium enterprises. Keywords: sustainable accounting, SMEs, survey, Croati

CARVEDILOL POPULATION PHARMACOKINETIC ANALYSIS – APPLIED VALIDATION PROCEDURE

Carvedilol is a nonselective beta blocker/alpha-1 blocker, which is used for treatment of essential hypertension, chronic stable angina, unstable angina and ischemic left ventricular dysfunction. The aim of this study was to describe carvedilol population pharmacokinetic (PK) analysis as well as the validation of analytical procedure, which is an important step regarding this approach. In contemporary clinical practice, population PK analysis is often more important than standard PK approach in setting a mathematical model that describes the PK parameters. Also, it includes the variables that have particular importance in the drugs pharmacokinetics such as sex, body mass, dosage, pharmaceutical form, pathophysiological state, disease associated with the organism or the presence of a specific polymorphism in the isoenzyme important for biotransformation of the drug. One of the most frequently used approach in population PK analysis is the Nonlinear Modeling of Mixed Effects - NONMEM modeling. Analytical methods used in the data collection period is of great importance for the implementation of a population PK analysis of carvedilol in order to obtain reliable data that can be useful in clinical practice. High performance liquid chromatography (HPLC) analysis of carvedilol is used to confirm the identity of a drug and provide quantitative results and also to monitor the efficacy of the therapy. Analytical procedures used in other studies could not be fully implemented in our research as it was necessary to perform certain modification and validation of the method with the aim of using the obtained results for the purpose of a population pharmacokinetic analysis. Validation process is a logical terminal phase of analytical procedure development that provides applicability of the procedure itself. The goal of validation is to ensure consistency of the method and accuracy of results or to confirm the selection of analytical method for a given sample and drug. This study confirmed the importance of using valid analytical procedure for the purpose of carvedilol population pharmacokinetic analysis. Identification of demographic, pathophysiological and other factors that may influence the population carvedilol PK parameters gives the physician the possibility of a more comprehensive overview of the patient and better optimization of the therapeutical regimen

The importance of maize hybrids production for providing sustainable food and feed resources in modern crisis conditions

The twenty-first century has brought about numerous challenges and obstacles for humankind, and the modern crisis conditions are continuously escalating. Having in mind the depletion of traditional fuel sources, the geopolitical turmoil, the COVID-19, and other possible future pandemics, basic needs such as sufficient food and feed sources are currently under question. The predominant cereal crops such as wheat, maize, and rice, as well as legumes, such as soybean, represent staple food and feed sources that need to be produced to satisfy the needs for the everyday diet of people and animals. There are numerous issues regarding the agri-food sector that need to be tackled to secure the future food and feed market. The sustainable production of cereals and legumes is among them. Nevertheless, a number of ZP maize hybrids from Serbia, tolerant to drought and pests represent a high-quality starting material for food and feed production

Combined effect of GSTM1 gene deletion, GSTT1 gene deletion and MTHFR C677T mutation in male infertility

The aim of the study was to investigate the association between the GSTM1 and GSTT1 gene deletion and MTHFR C677T mutation and male infertility. The study has encompassed 52 infertile and 56 fertile males. Genotype distributions of GSTM1 and GSTT1 gene deletions and the MTHFR C677T mutation did not differ significantly among the analyzed groups, however, a difference in distribution of certain genotype combinations was observed. The obtained results indicate that carriers of double GSTM1/GSTT1 deletion and the MTHFR 677CC genotype are at higher risk of infertility than carriers of any other combination of genotypes (OR 3.5, 95%CI 0.68-18.30)

Paclitaxel as an anticancer agent: isolation, activity, synthesis and stability

Paclitaxel is isolated from the Pacific yew. It can be obtained from the European yew, but only after chemical modification of the isolated compound by a semi-synthesis procedure. The procedure for total synthesis of paclitaxel is very complicated, involving multiple steps, and the yields of paclitaxel are meagre. This substance is also a metabolite of certain kinds of fungus. The microbiological pathway for producing paclitaxel compared with isolation from plant material involves shorter procuction times but a small yield. Cyclodextrins are usually used for improving the solubility of paclitaxel in aqueous media, with polymeric and other substances added. Paclitaxel has anticancer activity and use for preparing the formulations intravenously administrated to patients with tumors. The paclitaxel concentration in these formulations is determined using validated HPLC methods

Assessment of grain oil content stability in early maturing soybean genotypes

in the grain. The processing industry, as well as individual agricultural producers, pays special attention to these two parameters, setting requirements for varieties with high oil content for industrial processing, or varieties with high protein content for animal feed. Therefore, breeding practice is aimed at developing varieties not only of high yield but also varieties of improved grain quality. Soybean genotypes maintained in the collection of the Maize Research Institute Zemun Polje are characterized by a protein content ranging from 36.3% to 43.2%, and an oil content ranging from 15.6% to 22.0%. Both traits are of a complex quantitative nature, determined both by genetic factors and the influence of environmental conditions during their accumulation in the grain, as well as the interaction of genotype and environment. The aim of this study was to examine the value of genotype × environment interaction for oil content in soybean genotypes from the collection of Maize Research Institute Zemun Polje and to identify stable sources that can be utilized as starting material for breeding for oil content. The experiment included 14 genotypes of soybean from maturity group 00 (very early varieties). The field trials were set up over two years, at two locations (Zemun Polje and Pancevo), according to a completely randomized block design with three replications. After harvest, the oil content in the grain was measured on a NIRT device "Infraneo", Chopin Technologies. The linear-bilinear AMMI-1 model was applied to analyze the genotype × environment interaction for grain oil content. A large part of the variation (80.91%) of the genotype × environment interaction for the grain oil content in soybean genotypes was explained by the first interaction axis of the AMMI-1 model. The differences in the main effects of the examined environments were not large, since all environments had a value of oil content close to the general average. Four environments had a variable influence on the examined genotypes. For both locations, a positive interaction effect was found in 2012 and a negative interaction effect in 2011, with the genotypes tested in Zemun Polje in 2012 being the most unstable, while the genotypes tested in 2011 showed approximately equal stability at both locations. A number of genotypes (Canatto, Kabott, Olima, Gi 291 / 70-79, Krajina, Agassiz, Maple Presto and Luso) were distributed close to the stability line. Genotypes with above the average oil content and high stability (Maple Presto and Ljuso) deserved special attention, as well as the Agassiz genotype, which had the maximum average value of this parameter, and a small value of interaction with environments. Genotypes of low average values of oil content (Mini Soybeans and Progress) had very poor stability, which can be attributed to their divergent germplasm and specific response to environmental conditions that differ from the conditions in the region of their origin.Prerađivačka industrija kao i individualni poljoprivredni proizvođači obraćaju posebnu pažnju na ova dva parametra, postavljajući zahteve za sortama visokog sadržaja ulja za industrijsku preradu, ili sortama visokog sadržaja proteina za dobijanje stočne hrane. Stoga je selekcionerski rad usmeren je ka stvaranju sorti ne samo visokog prinosa već i sorti poboljšanog kvaliteta zrna. Genotipovi soje koji se čuvaju u kolekciji Instituta za kukuruz Zemun Polje odlikuju se sadržajem proteina koji varira od 36.3% do 43.2%, i sadržajem ulja u rasponu od 15.6% do22.0%. Oba svojstva su kompleksne kvantitativne prirode, determinisana kako naslednim faktorima tako i uticajem uslova spoljašnje sredine u vreme njihove akumulacije u zrnu, kao i interakcijom genotipa i spoljašnje sredine. Cilj ovog rada bio je da se ispita vrednost interakcije genotip × spoljašnja sredina za sadržaj ulja kod genotipova soje iz kolekcije Instituta za kukuruz Zemun Polje i otkriju stabilni izvori koji mogu poslužiti kao početni materijal za oplemenjivanje na sadržaj ulja. Eksperimentom je obuhvaćeno 14 genotipova soje grupe zrenja 00 (veoma rane sorte). Ogledi su postavljeni u toku dve godine, na dve lokacije (Zemun Polje i Pančevo), po potpuno slučajnom blok dizajnu u tri ponavljanja. Nakon žetve, sadržaj ulja u semenu izmeren je na uređaju NIRT tehnologije „Infraneo“, Chopin Technologies. Za analizu interakcije genotipa i spoljašnje sredine za sadržaj ulja u zrnu primenjen je linearno-bilinearni AMMI-1 model. Veliki deo varijacije (80,91%) interakcije genotipa i spoljašnje sredine za sadržaj ulja u zrnu ispitivanih genotipova soje objašnjen je prvom interakcijskom osom AMMI-1 modela. Razlike u glavnim efektima ispitivanih spoljašnjih sredina nisu bile velike, s obzirom da su sve sredine imale vrednost sadržaja ulja blizu opšteg proseka. Četiri spoljašnje sredine imale su varijabilan uticaj na ispitivane genotipove. Za oba lokaliteta utvrđen je pozitivan interakcijski efekat u 2012. i negativan interakcijski efekat u 2011. godini, pri čemu su genotipovi ispitivani u Zemun Polju 2012. godine bili najnestabilniji, dok su genotipovi ispitivani u toku 2011. godine pokazali približno jednaku stabilnost na obe lokacije Veći broj genotipova (Canatto, Kabott, Olima, Gi 291/70-79, Krajina, Agassiz, Maple Presto i Ljuso) bio je raspoređen blizu linije stabilnosti, pri čemu posebnu pažnju zaslužuju genotipovi iznad posečnog sadržaja ulja i visoke stabilnosti (Maple Presto i Ljuso) kao i genotip Agassiz, koji je imao maksimalnu prosečnu vrednost ovog parametra, i malu vrednost interakcije sa spoljašnjim sredinama. Genotipovi niskih prosečnih vrednosti sadržaja ulja (Mini Soja i Progres) imali su veoma slabu stabilnost, što se može pripisati njihovoj divergentnoj germplazmi i specifičnoj reakciji na uslove ispitivanja koji se razlikuju u odnosu na uslove regiona u kojem su ove sorte selekcionisane

Black soya bean and black chia seeds as a source of nutrients and bioactive compounds with health benefits

Recent trends in healthy lifestyle and diet made functional foods rich in quality nutrients and bioactive compounds with potential health benefits highly sought after. Some cultivated plants, such as soya and chia can provide a viable source of nutraceuticals with high fibre, protein, and protective antioxidant potential. The wholegrain flours of black soya beans and black chia seeds were used in this study. Potential nutritive and health-benefitting properties of these flours were compared by assessing their chemical composition and antioxidant profile. The content of dietary fibres such as NDF, ADF, ADL and hemicellulose determined in black chia seed sample was higher than in black soya soya beans which had higher fibre content. The total protein content recorded in black soya beans was almost as twice as high (42.26+0.14%) as chia protein content (25.04+0,20%). Black soya beans had the highest content of water soluble proteins (29.00+0.13% d.m.) with NSI (nitrogen solubility index) acounting for as much as 70.96+0.31% of total proteins, while black chia seeds had the highest content of globulins (14.64+0.07% d.m.) and NSI 58.48+0.27% of total proteins. Both black soya bean and black chia contained a high amount of total phenolic compounds (830,66+5.46 and 1201.94+16.29 mg GAE/kg, respectively) and exhibited a considerable total antioxidant capacity, which makes them good contestants for functional food ingredients with potential health benefits

The potential for sustainable bioethanol production in Serbia: available biomass and new production approaches

Bioethanol has become one of the most promising biofuels today in response to uncertain fuel supplies and efforts to reduce greenhouse gas emissions. The biofuels are easily available from common biomass sources, biodegradable and contribute to sustainability. In Serbia, the industrial production of bioethanol still relies on conventional energy crops containing starch and sugar such as corn, wheat and triticale, which are the most suitable and available agricultural raw materials. The preview of bioethanol production possibilities and available feedstocks in Serbia are presented in this study. Several production approaches based on crop selection, process integration and waste utilization were also considered in order to increase production efficiency and to avoid the competition of the feedstock utilization for food and energy. Utilization of corn, wheat and triticale (plant resistant to severe climate and soil conditions) were investigated for bioethanol production as well as utilization of damaged crops (e.g. wheat) that are not appropriate for food consumption. Also, utilization of the stillage for the production of lactic acid could also improve the bioethanol production. The economy of bioethanol production was analyzed in order to decrease the production costs and make this biofuel competitive with fossil fuels. The analysis has compared the cost of bioethanol produced from three crops that can be cultivated in Serbia: corn, wheat, and triticale, and the triticale has shown as the most favourable

Integralno brašno od kukuruza različite boje zrna kao izvor makro- i mikro- nutrijenata

Four commercial wholegrain flours made from differently colored kernels of maize genotypes produced in Maize Research Institute "Zemun Polje" were used as the subject of this study. Values of major chemical components as well as mineral nutrients, antioxidants and some vitamins of wholegrain flours obtained from white dent hybrid, yellow popping maize hybrid, red dent variety and blue popping maize landrace are presented. All flours had high fiber content (6.9-10.4%), while total protein ranged from 8.5% to 12.2%. A high level of anthocyanins was determined in blue popping maize wholegrain flour (910.0 mg CGE/kg), whereas yellow popping maize flour had a high content of total carotenoids (26.5 mg βCE/kg). Total antioxidant capacity was the lowest in white (15.50 mmol Trolox Eq/kg) and the highest in blue popping maize flour (37.6 mmol Trolox Eq/kg). All investigated wholegrain flours contained high levels of potassium and magnesium, as well as high content of trace elements, namely iron, zinc, copper and manganese. The maize flour is naturally gluten-free, which makes it highly suitable for persons susceptible to a gluten allergy and those with celiac disease. These results indicate that the wholegrain ZP maize flours can be used as functional food ingredients.Kao predmet ovog istraživanja korišćena su četiri komercijalna integralna brašna dobijena od genotipova kukuruza različite boje zrna proizvedenih u Institutu za kukuruz „Zemun Polje“. Prikazane su vrednosti glavnih nutritivnih parametara kao i mineralnih materija, antioksidanata i pojedinih vitamina integralnog brašna dobijenog od hibrida belog zubana, hibrida kukuruza žutog kokičara, sorte crvenog zubana i populacije kukuruza plavog kokičara. Sva brašna su imala visok sadržaj vlakana (6,9-10,4%), dok se sadržaj proteina kretao od 8,5% do 12,2%. Visok nivo antocijana utvrđen je u integralnom brašnu kukuruza plavog zrna (910,00 mg CGE/kg, pri čemu je u žutom kukuruznom brašnu utvrđen visok sadržaj karotenoida (26,5 mg βCE/kg). Ukupni antioksidativni kapacitet bio je najniži u belom (15,50 mmol Trolox Ek/kg), a najviši u plavom kukuruznom brašnu (37,60 mmol Trolox Eq/kg). Sva ispitivana integralna brašna sadržala su visok nivo kalijuma i magnezijuma, kao i visok sadržaj mikroelemenata, odnosno gvožđa, cinka, bakra i mangana. Ovi rezultati ukazuju da se integralna ZP kukuruzna brašna mogu koristiti kao funkcionalni sastojci hrane

The role of maize hybrids in current trends of bioethanol production

Bioethanol is a biofuel that is mostly used as a replacement for fossil fuels worldwide with yearly production reaching nearly 110 billion liters in 2019. Trends of producing this alternative fuel are rising and maize is considered as one of the best renewable raw materials for the production of fuel ethanol due to the high content of starch in the grain. Taking into account that Serbia is one of the most prominent maize producers in Europe, the surpluses of this crop could be directed toward bioethanol production. Even though there is no organized production and consumption of bioethanol as an automotive fuel in Serbia, the Serbian Government has recently introduced some new regulations regarding biofuels. However, due to the reduction of economic activities since the onset of the COVID-19 pandemic in 2020, the global demand for crude oil has fallen sharply, negatively affecting the gasoline demand, and thus bioethanol, which makes the future of this alternative fuel production notably uncertain.Bioetanol je biogorivo koje se uglavnom koristi kao zamena za fosilna goriva širom sveta, a godišnja proizvodnja dostigla je gotovo 110 milijardi litara u 2019. godini. Trendovi proizvodnje ovog alternativnog goriva rastu, a kukuruz se smatra jednom od najboljih obnovljivih sirovina za proizvodnju bioetanola zahvaljujući visokom sadržaju skroba u zrnu. Uzimajući u obzir da je Srbija jedan od najistaknutijih proizvođača kukuruza u Evropi, viškovi useva ove poljoprivredne kulture mogli bi se usmeriti ka proizvodnji bioetanola. Iako u Srbiji ne postoji organizovana proizvodnja i potrošnja bioetanola kao transportnog goriva, Vlada Republike Srbije nedavno je usvojila nekoliko novih uredbi u vezi sa stavljanjem u promet, obeležavanjem i potrošnjom biogoriva. Međutim, zbog smanjenja ekonomskih aktivnosti od početka pandemije virusa COVID-19 tokom 2020. godine, globalna potražnja za sirovom naftom naglo je opala, što je negativno uticalo na potražnju za benzinom, a time i za bioetanolom, zbog čega je budućnost proizvodnje ovog alternativnog goriva za sada u velikoj meri neizvesna