Auditor’s going-concern opinion prediction: the case of Slovenia

In an audit of a firm’s financial statements, the auditor assesses whether there is material uncertainty about the firm’s ability to continue as a going concern. If the existence of material uncertainty is confirmed, the auditor considers the adequacy of the firm’s disclosures regarding its going concern in the firm’s annual report. Most commonly, if the firm’s disclosures are adequate, the auditor issues a going-concern opinion in the auditor’s report. The auditor modifies his opinion on firm’s financial statements because of auditor’s going-concern doubt on the firm’s ability to continue as a going-concern rarely in specific circumstances. In the present paper we provide an auditor’s going-concern prediction model using various combinations of a firm’s economic predictors. A sample data of 14,761 firm-year observations from Slovenia during the period 2005–2013 has been used for the model. The results reveal that firms with a going-concern qualification have a worse financial structure (i.e., lower equity financing rates), worse liquidity, worse efficiency, and worse profitability in comparison to firms without this qualification. Using a logistic regression prediction model for a going concern qualification in auditor’s report, qualification can be predicted with sufficient accuracy on a sample data of Slovenian firm

Identification of auditor’s report qualifications: an empirical analysis for Slovenia

An auditor’s report qualifies a company’s financial statements if the management’s representation of the company’s financial affairs is not in accordance with nationally generally accepted accounting pronouncements. The present research studies the qualification of auditors’ reports in relation to the circumstances in the company’s economic situation that lead to the qualification. Qualifications have been analysed on a sample of 293 large Slovenian companies. The results reveal that companies with qualified auditors’ reports have high indebtedness, low liquidity, low efficiency and poor profitability in comparison with companies with unqualified auditors’ reports. From a statistical viewpoint, a logistic model can distinguish between companies that received a qualified auditor’s report and companies that received an unqualified auditor’s report on a sample of Slovenian large companies

Elektronsko podprto komuniciranje v zdravstvu: priložnost ali dodatna obremenitev?

Dobra komunikacija med zdravstvenim osebjem in bolnikom je ključnega pomena za bolnikovo zadovoljstvo, njegovo zaupanje in za izid zdravljenja. Bolniku naj bi bile informacije, ki jih potrebuje za zdravljenje in razumevanje njegove bolezni vselej dostopne po različnih komunikacijskih poteh. Sodobna računalniška tehnologija, ki je v zdravstvu postala del vsakdanjika, ponuja na področju komuniciranja nove možnosti. Predvsem prek interneta bolnikom omogoča lažji in hitrejši dostop do potrebnih informacij. V prispevku obravnavamo elektronsko podprto komuniciranje ali posredovano komuniciranje in kontekst internetnega komuniciranja. Analiziramo predrosti in slabosti elektronske pošte, ki je v enaindvajsetem stoletju nepogrešljiv svetovni komunikacijski in družbeni medij. V zaključku ugotavljamo pomanjkanje podatkov o vplivu in učinkih tovrstne komunikacije na odnos bolnik: zdravstveno osebje in opozorimo, da tovrstne komunikacije ne morejo nadomestiti osebne oblike komunikacije, so pa lahko njegovo zelo dobro pomagalo

Energetska tranzicija i vodonična evolucija

The escalating concerns over climate changes and environmental disturbances resulting from anthropogenic influence have propelled the scientific community to seek efficient models for the energy transition. Hydrogen emerges as a promising energy carrier with the potential to replace fossil fuels and mitigate global warming, a pressing threat to life on Earth. This research paper primarily focuses on the electrolytic production of hydrogen, deemed the environmentally acceptable method for this purpose. The central emphasis lies in enhancing the electrodes utilized in this process to elevate the significance of the Hydrogen Evolution Reaction (HER). By improving HER, a pivotal step in the hydrogen production process, the trajectory of civilization's evolution can be positively influenced.Sve veća zabrinutost zbog klimatskih promena i ekoloških poremećaja koji su rezultat antropogenog uticaja naterali su naučnu zajednicu da traži efikasne modele za energetsku tranziciju. Vodonik se pojavljuje kao perspektivan nosilac energije sa potencijalom da zameni fosilna goriva i ublaži globalno zagrevanje, goruću pretnju životu na Zemlji. Ovaj istraživački rad se prvenstveno fokusira na elektrolitičku proizvodnju vodonika, koja se smatra ekološki prihvatljivom metodom za ovu svrhu. Centralni naglasak je na poboljšanju elektroda koje se koriste u ovom procesu kako bi se podigao značaj reakcije evolucije vodonika (HER). Poboljšanjem HER, ključnog koraka u procesu proizvodnje vodonika, može se pozitivno uticati na putanju evolucije civilizacije

Sektorski pristup u analizi bezbednosnih rizika upravljanja nuklearnim otpadom

U ovom radu izvršen je uporedni prikaz političkih, ekonomskih, društvenih i ekoloških aspekata u analizi bezbednosnih rizika koji potiču od različitih oblika ugrožavanja poput terorizma, krađa, pronevera, sabotaža i prevara u upravljanju nuklearnim otpadom. Na taj način, primenom sektorskog pristupa bezbednosti, formulisanog u okviru Kopenhaške škole studija bezbednosti, na celovit i sveobuhvatan način pristupa se predmetu ovog istraživanja primenom u teoriji proverenog analitičkog okvira. Nuklearni otpad je nusproizvod aktivnosti nuklearnih reaktora, postrojenja za preradu goriva, bolnica i istraživačkih objekata, a stvara se i prilikom zatvaranja i dekomisije nuklearnih postrojenja. U međunarodnoj politici upravljanje nuklearnim otpadom je kompleksno i osetljivo pitanje koje uključuje veliki broj državnih i komercijalnih aktera i posebno je regulisano kao deo nuklearne industrije, a usaglašeno sa uslovima tretiranja opasnog otpada. U odnosu na druge vrste otpada, prilikom upravljanja nuklernim otpadom izraženije su društveni aspekti bezbednosti, pre svega kompleksni bezbednosni rizici ali i briga, neizvesnost i perspektive za buduće generacije. Takođe, sa političkog i ekološkog aspekta, upravljanje i odlaganje nuklearnog otpada predstavlja najveći razlog mimoilaženja između nuklearnih pristalica i protivnika. Troškovi upravljanja i odlaganja otpada iz nuklearnih elektrana obično čini oko 5% ukupnih troškova generisane električne energije, a najveći udeo čine troškovi njegovog privremenog i trajnog odlaganja. Nuklearni otpad bi trebalo skladištiti u dubokim geološkim formacijama, jer rizici protokom vremena postaju niži od rizika skladištenja na površini. Upravljanje nuklearnim otpadom karakteriše visok nivo složenosti i interkompatibilnosti značajnih faktora: pitanja transporta, finansiranja prerade otpada i raspolaganja, kao i vođenja administrativnih evidencija. Određene tendencije u regulisanje industrije, za koje se tvrdi da su opravdane na bezbednosnim osnovama, smanjuju transparentnost i istinitost izveštavanja i tako otvaraju mogućnost za korupciju i druge oblike tzv. „kriminaliteta belog okovratnika“. Stvaranjem kulture nekažnjivosti ovih, uslovno rečeno blažih kriminalnih akata, ostvaraju se preduslovi za nastanak i ispoljavanje ozbiljnijih krivičnih dela, uključujući terorizam

Spatial rainbows and catastrophes in transmission of protons through electrostatic octopole lens

This paper considers the transmission of the initial parallel proton beam with kinetic energy of 10 keV through the electrostatic oelopole lens. The spatial rainbows and corresponding proton distributions are calculated by using the infinite length approximation potential. Positive potentials of the lens electrodes are set to be 0.35 kV and 9 kV. It has been shown that by application of catastrophe theory, the generating function for mapping proton positions between entrance and exit transverse plains can be determined, giving accurate rainbow patterns for biasing potentials of 0.35 kV. © 2018; Vinca Inst Nuclear Sci. All rights reserved

Phase transitions in higher-melting ionic liquids: Thermal storage materials or liquid crystals?

To assess the application potential of a material in thermal energy storage, the knowledge of their thermophysical properties is of key importance. Specifically, an efficient material has to show, among others, large enthalpies of phase change and a sufficiently large thermal conductivity. In this work, imidazolium-based ionic liquids (ILs) with long alkyl chain substituents 1-hexadecyl-3-methylimidazolium chloride and 1-hexadecyl-3-methylimidazolium saccharinate were studied in view of their possible use as phase-change materials. Differential scanning calorimetry (DSC) and the heat-leak modulus methods were used to determine the temperatures and the enthalpies of phase transitions in the studied ILs, enabling us to study the influence of the heating rates on the measured properties. Enthalpies of fusion near to or larger than 100 J·g-1 were found in the studied ionic liquids, making them promising candidates for thermal energy storage. Furthermore, peaks corresponding to possible liquid crystalline phases in the DSC traces of 1-hexadecyl-3-methylimidazolium saccharinate were observed. The measured properties are not only essential characteristics of a thermal storage material, temperatures and enthalpies of melting are necessary in thermodynamic description and modelling of solid-liquid phase behavior and thus in the possible utilization of the material in separation and crystallization processes. © Copyright 2018, AIDIC Servizi S.r.l

Na zelenom putu inovacija – vodonik iz laserski potpomognute alkalne elektrolize

The dominant problem that needs to be solved today is the issue of energy sources and how to use them, which must be ecological and sustainable - in a word, green. As the best candidate for a global solution to this problem, hydrogen produced electrolytically stood out as a green fuel with no carbon footprint. However, for a hydrogen-based economy to have a realistic and sustainable perspective in the future, it largely depends on its efficient and economically viable production that would meet the market's needs. Special attention in this paper is devoted to the influence of laser radiation on the possibility of improving the process of alkaline electrolysis for obtaining hydrogen, as well as on increasing the amount of separated hydrogen when the electrolytic cell is directly irradiated with a laser beam during the electrolysis process itself. After the experiments, it was determined that the application of direct irradiation of the electrolyte with a green laser at 532 nm wavelength significantly increases the amount of hydrogen produced and reduces the voltage of the electrolytic process, which is directly related to the increase in the energy efficiency of the overall hydrogen production process.Dominantan problem koji danas treba rešiti je pitanje energenata i načina njihove upotrebe koji moraju biti ekološki i održivi – jednom rečju zeleni. Kao najbolji kandidat za globalno rešenje ovog problema istakao se vodonik proizveden elektolitičkim putem, kao zeleno gorivo bez ugljeničnih otisaka. Da bi ekonomija zasnovana na vodoniku imala realnu i održivu perspektivu u budućnosti, u velikoj meri zavisi od njegove efikasne i ekonomski podobne proizvodnje koja bi zadovoljila potrebe tržišta. Posebna pažnja u ovom radu posvećena je uticaju laserskog zračenja na mogućnost poboljšanja procesa alkalne elektrolize za dobijanje vodonika, kao i na povećanje količine izdvojenog vodonika pri direktnom ozračivanju elektrolitičke ćelije laserskim snopom tokom samog procesa elektrolize. Nakon izvršenih eksperimenata utvrđeno je da se primenom direktnog ozračivanja elektrolita zelenim laserom talasne dužine 532 nm u značajnoj meri povećava količina proizvedenog vodonika i smanjuje napon elektrolitičkog procesa, što je u direktnoj vezi sa povećanjem energetske efikasnosti ukupnog procesa dobijanja vodonika

Deep Eutectic Solvent (DES) for In Situ Templating Carbon Material: Carbon Characterization and Application in Supercapacitors Containing Multivalent Ions

The development of carbon materials with desirable textures and new aqueous electrolytes is the key strategy to improve the performance of supercapacitors. Herein, a deep eutectic solvent (DES) was used for in situ templating of a carbon material. A carbon material was characterized (XRD, N2-physisorption, FTIR, SEM and EDS) and used as an electrode material for the first time in multivalent-based supercapacitors. In situ templating of carbon was performed using a novel DES, which serves as a precursor for carbon and for in situ generation of MgO. The generation of MgO and its roles in templating of carbon were discussed. Templating of carbon with MgO lead to an increase in surface area and a microporous texture. The obtained carbon was tested in multivalent-ion (Al3+ and Mg2+) electrolytes and compared with H2SO4. The charge-storage mechanism was investigated and elaborated. The highest specific capacitance was obtained for the Al(NO3)3 electrolyte, while the operating voltage follows the order: Mg(NO3)2 > Al(NO3)3 > H2SO4. Electrical double-layer capacitance (versus pseudocapacitance) was dominant in all investigated electrolytes. The larger operating voltage in multivalent electrolytes is a consequence of the lower fraction of free water, which suppresses hydrogen evolution (when compared with H2SO4). The GCD was experimentally performed on the Al(NO3)3 electrolyte, which showed good cyclic stability, with an energy density of 22.3 Wh kg−1 at 65 W kg−1