Mellomila 57

Neprofitna organizacija se definira kao pravna osoba osnovana zbog ostvarivanja javnog odnosno općeg interesa pojedinca ili grupe. Iz tog proizlazi da svrha organizacija nije ostvarivanje dobiti. Cilj rada je prikazati računovodstvo i poslovanje neprofitne organizacije na primjeru udruge Hrvatsko društvo za kontrolu bez razaranja. Prilikom sastavljanja rada korištena je literatura na hrvatskom, ali i na engleskom jeziku te određene internetske stranice. Udruga je obveznik poreza na dodanu vrijednost jer je vrijednost isporuka dobara ili obavljenih usluga u prethodnoj kalendarskoj godini bila veća od 230.000,00 kuna. Kako udruga obavlja i gospodarsku djelatnost, obveznik je i poreza na dobit te primjenjuje sustav dvojnog knjigovodstva. Pravilnikom o neprofitnom računovodstvu i računskom planu uređen je sadržaj i raspored te primjena računskog plana kojeg udruga primjenjuje. Udruga je upisana u Registar neprofitnih organizacija koji se vodi pri Ministarstvu financija jer sve organizacije koje nisu upisane u Registar, mogu biti kažnjene prema Zakonu o financijskom poslovanju i računovodstvu neprofitnih organizacija.A non-profit organization is defined as a legal entity established for achieving public or general interest of the individual or group. It follows that the purpose of the organization is not to make profits. The aim of this paper is to show the accounting and business of non-profit organizations in this case of the Croatian Society for Non-Destructive Testing. When compiling the paper not only Croatian literature was used, but also English and certain websites. The society is liable to pay value added tax because the value of the supply of goods or services performed in the previous calendar year exceeded 230,000.00 kunas. Since the society also carries out economic activities, it is liable for corporate tax and applies a double-entry bookkeeping. The Rulebook of non-profit accounting and chart of accounts arranges the content, layout and the appropriate use of the chart of accounts that the society applies. The association is registered in the Register of non-profit organizations kept by the Ministry of Finance because all the organizations that are not registered in the Register, can penalized under the Law on financial operations and acconunting of non-profit organizations

Early performance measures following regular versus irregular screening attendance in the population-based screening program for breast cancer in Norway

Irregular attendance in breast cancer screening has been associated with higher breast cancer mortality compared to regular attendance. Early performance measures of a screening program following regular versus irregular screening attendance have been less studied. We aimed to investigate early performance measures following regular versus irregular screening attendance. Methods We used information from 3,302,396 screening examinations from the Cancer Registry of Norway. Examinations were classified as regular or irregular. Regular was defined as an examination 2 years ± 6 months after the prior examination, and irregular examination >2 years and 6 months after prior examination. Performance measures included recall, biopsy, screen-detected and interval cancer, positive predictive values, and histopathological tumor characteristics. Results Recall rate was 2.4% (72,429/3,070,068) for regular and 3.5% (8217/232,328) for irregular examinations. The biopsy rate was 1.0% (29,197/3,070,068) for regular and 1.7% (3825/232,328) for irregular examinations, while the rate of screen-detected cancers 0.51% (15,664/3,070,068) versus 0.86% (2003/232,328), respectively. The adjusted odds ratio was 1.53 (95% CI: 1.49–1.56) for recall, 1.73 (95% CI: 1.68–1.80) for biopsy, and 1.68 (95% CI: 1.60–1.76) for screen-detected cancer after irregular examinations compared to regular examinations. The proportion of lymph node-positive tumors was 20.1% (2553/12,719) for regular and 25.6% (426/1662) for irregular examinations. Conclusion Irregular attendance was linked to higher rates of recall, needle biopsies, and cancer detection. Cancers detected after irregular examinations had less favorable histopathological tumor characteristics compared to cancers detected after regular examinations. Women should be encouraged to attend screening when invited to avoid delays in diagnosis

sj-docx-1-msc-10.1177_09691413231199583 - Supplemental material for Early performance measures following regular versus irregular screening attendance in the population-based screening program for breast cancer in Norway

Supplemental material, sj-docx-1-msc-10.1177_09691413231199583 for Early performance measures following regular versus irregular screening attendance in the population-based screening program for breast cancer in Norway by Jonas E. Thy, Marthe Larsen, Einar Vigeland, Henrik Koch, Tone Hovda and Solveig Hofvind in Journal of Medical Screening</p

Digital Breast Tomosynthesis and Synthetic 2D Mammography versus Digital Mammography: Evaluation in a Population-based Screening Program

Purpose: To compare the performance of digital breast tomosynthesis (DBT) and two-dimensional synthetic mammography (SM) with that of digital mammography (DM) in a population-based mammographic screening program. Materials and Methods: In this prospective cohort study, data from 37 185 women screened with DBT and SM and from 61 742 women screened with DM as part of a population-based screening program in 2014 and 2015 were included. Early performance measures, including recall rate due to abnormal mammographic findings, rate of screen-detected breast cancer, positive predictive value of recall, positive predictive value of needle biopsy, histopathologic type, tumor size, tumor grade, lymph node involvement, hormonal status, Ki-67 level, and human epidermal growth factor receptor 2 status were compared in women who underwent DBT and SM screening and in those who underwent DM screening by using x2 tests, two-sample unpaired t tests, and tests of proportions. Results: Recall rates were 3.4% for DBT and SM screening and 3.3% for DM screening (P = .563). DBT and SM screening showed a significantly higher rate of screen-detected cancer compared with DM screening (9.4 vs 6.1 cancers per 1000 patients screened, respectively; P , .001). The rate of detection of tumors 10 mm or smaller was 3.2 per 1000 patients screened with DBT and SM and 1.8 per 1000 patients screened with DM (P , .001), and the rate of grade 1 tumors was 3.3 per 1000 patients screened with DBT and SM versus 1.4 per 1000 patients screened with DM (P , .001). On the basis of immunohistochemical analyses, rates of lymph node involvement and tumor subtypes did not differ between women who underwent DBT and SM screening and those who underwent DM screening. Conclusion: DBT and SM screening increased the detection rate of histologically favorable tumors compared with that attained with DM screening