bluuebunny/crossref_metadata_2025_split huggingface dataset:
Финансијско извештавање о улагањима у заштиту животне средине // Financial reporting on investments in environmental protection
Authors: Шкарић Јовановић Ката 
Published: November 2017

Резиме: Корпоративно извештавање фокусирано на финансијске перформансе извештајних ентитета, престало је да испуњава промењене и све шире потребе инвеститора и остале рачуноводствене јавности. Напори који се чине да се овим новим потребама одговори довели су до успостављања и развоја рачуноводства животне средине, као дела финансијског и управљачког рачуноводства. Полазну основу активности на заштити животне средине чине законски пописи којима се намеће обавеза отклањања и спречавања насталих штета по животну средину. Компаније имајући у виду свој примарни циљ – повећање богатства власника, наведене активности не предузимају добровољно, или ако их и предузимају, онда то чине у недовољној мери. Извештавање о активностима срачунатим на заштиту животне средине доноси вишеструке користи како друштву, тако и компанијама. У Републици Српској постоји солидан законодавни оквир за предузимање активности на заштити животне средине, док је у испуњавању обавеза и финансијском извештавању направљен тек први корак.Summary: Corporate reporting focused on the financial performance of the reporting entity ceased to meet the changed and ever expanding needs of investors and other accounting public. Efforts being made to respond to these new requirements have led to the establishment and development of environmental accounting as a part of financial and management accounting. The basic premises of activities on protecting the environment are legal policies which impose obligations to eliminate and prevent the environmental damages. Companies considering their primary goal - increasing owners wealth, do not take these activities voluntarily or if they take them they do not do it sufficiently. Reporting on the activities calculated on the environment protection brings multiple benefits to society and businesses. Republic of Srpska has a solid legal framework for undertaking activities to protect the environment, while it has only taken a first step in fulfilling the obligations and financial reporting.
Индустријска политика у глобалним процесима // Industrial policy in global processes
Authors: Јурчић Љубо 
Published: November 2017

Резиме: Глобализација је глобални процес кроз који се смањују или укидају препреке несметаном ширењу идеја, вјера, робe, услуга, капитала, технологија, помоћи, итд. на цијелој земаљској кугли. У економском смислу, коначни циљ глобализације јесте претварање цијеле земаљске кугле у јединствени економски простор. Тај процес потакнут је индустријском и технолошком револуцијом, као и различитим међународним споразумима којима се уклањају препреке овоим процесима. Мале земље уколико уколико желе имати веће користи него трошкове глобализацијских процеса, морају имати властиту политику која ће им то омогућити, будући да користи од глобализације аутоматизмом припадају великим, а трошкови малим земљама. Једна од политика којом мале земље могу остварити користи од глобализације јесте индустријска политика.Summary: Globalization is a global process that can reduce or eliminate barriers for the free dissemination of ideas, religions, goods, services, capital, technology, aid etc. around the globe. In economic terms, the ultimate goal of globalization is to turn the entire globe into a single economic space. This process has been driven by industrial and technological revolution and the various international agreements eliminating barriers in these processes.Small countries,if they want to have more benefits than costs of globalization processes, must have their own policies that will allow it; because the benefits of globalization automatically belong to large countires and costs to small countries. One policy by which small countries can benefit from globalization is industrial policy.
Побољшање успјешности пословања јавних предузећа примјеном корпоративног управљања // Improving Business Performance of Public Companies Using Corporate Governance
Authors: Тодоровић Здравко , Златковић Матеа 
Published: November 2017

Резиме: У стручној јавности се све чешће указује на проблеме пословне успјешности јавних предузећа са већинским државним власништвом. Иако се ради о предузећима која располажу значајним природним ресурсима и имају стратешки значај, у њиховом пословању су присутни врло мали приноси на капитал, па чак и губици. У овом раду се испитује пословна успјешност и ниво корпоративног управљања јавних предузећа Републике Српске (РС) са већинским државним власништвом која котирају на Бањалучкој берзи, а посебно предузећа Електропривреде РС. Мјерење пословне успјешности предузећа се врши на основу анализе финансијских извјештаја за посљедњих пет година, преко показатеља рентабилности и тржишних показатеља. Посебно се врши оцјењивање нивоа корпоративног управљања у предузећима Електропривреде РС, путем анкетног истраживања помоћу Scorecard упитника Бањалучке берзе. Циљ рада је указивање на низак ниво успјешности пословања посматраних предузећа у односу на инострана, као и на низак ниво корпоративног управљања у предузећима Електропривреде РС. Такође се жели указати на зависност између кориштених показатеља и нивоа корпоративног управљања, односно на неопходност промјене политике државе према управљању државним капиталом.Summary: The professional community is increasingly addressing the problems of business performance of public enterprises with majority state ownership. Although it is the companies that have significant natural resources and are of strategic importance, very low returns on equity, or even losses are present in their business. In this research paper we investigate business performance and the level of corporate governance of Republic of Srpska (RS) public companies with the majority state-owned listed on Banja Luka Stock Exchange, especially Elektroprivreda RS companies. Measuring the success of the business enterprise is based on the analysis of financial statements for the last five years, using indicators of profitability and market indicators. Particularly, we assess the level of corporate governance in companies Elektroprivreda RS, in survey research using Scorecard Banja Luka Stock Exchange questionnaires.The aim of the study is to indicate low levels of business performance of surveyed companies in relation to foreign as well as the low level of corporate governance in companies Elektroprivreda RS. It also signifies the relationship between the used indicators and the level of corporate governance and the need for changes in the state policy towards the management of the state capital.
Савремена парадигма задуживања као лекција научена током глобалне финансијске кризе // The modern paradigm of borrowing as a lesson learned during the global financial crisis
Authors: Kester George W. , Radivojac Goran 
Published: November 2017

Резиме: Бруто домаћи производ (БДП) Републике Српске забиљежио је негативну стопу раста од 0,9% у трећем кварталу 2012. године у односу на исти период 2011. године, показују подаци Завода за статистику Републике Српске. Тиме је настављен пад БДП-а који је забиљежен у претходна два квартала 2012. године. С друге стране, у извјештају Завода за статистику РС наводи се да је до највећег раста БДП-а дошло у области финансијског посредовања и то за 7,6%, што је могуће објаснити појачаном тражњом јавног сектора за новцем у сврху финансирања текућег дефицита. Сходно томе, у пракси се врло често поставља питање - гдје су крајње границе задуживања? Поједностављен приступ тражењу одговора на претходно питање упућује на закључак да капацитет задуживања зависи од процијењене вриједности колатерала (обезбјеђења) кредитног аранжмана. Ипак, одговор на постављено питање треба тражити у студиозној анализи новчаних токова (прилива и одлива) зајмопримца, те на основу тако добијених резултата испитивати способност зајмопримца да отплати узете кредите из будућих новчаних токова.Summary: According to data published by the Statistical Office of the Republic of Srpska, Gross Domestic Product (GDP) of the Republic of Srpska recorded a negative growth rate of 0.9% in the third quarter of the year 2012. compared to the same period of the year 2011. This continued a decline in GDP, which is recorded in two quarters of the 2012. On the other hand, a report by the Statistical Office said that the greatest GDP growth occurred in financial intermediation by 7.6%, which is explained by increased public sector demand for money in order to finance the current budget deficit. Consequently, in practice, we often hear same question in context of the borrowing dilemma - where are the limits of borrowing? Simplified approach in seeking answers to the previous question suggests that the borrowing capacity depends on the estimated value of the collateral of credit arrangement. However, the answer to this question should be sought thorough the analysis of the borrowers cash flows (inflows and outflows), and on the basis of such results we have to do serious examination of the abilities of borrowers capacity to repay their loans from cash flows in the future period of time.
Measuring the Governance in Pakistan: An Introduction to KU Index // Mjeрeњe упрaвљaњa у Пaкистaну: Представљање KU индекса
Authors: Ali Khan Rana Ejaz , Ullah Shafqut 
Published: November 2017

Summary: The governance at the national level has commonly been measured as poor or good governance by researchers in the area of public sector reforms. They have rarely attempted the numeric estimation of the concept but used different socioeconomic indicators as proxies. Governance is a multidimensional concept that cannot be accurately elaborated by a single indicator. In the literature there exists a gap for gauging the governance in the form of an index. The current study has attempted to ameliorate different dimensions of governance by including forty two social, political, economic, demographic and environmental indicators. These indicators are firstly merged into thirteen sub-dimensions and then into five dimensions. The dimensions have been transformed in to governance index. The trend of the index shows that governance has not only progressed very slowly but it remained desperate in the study period. The contribution of this study is to provide governance index named KU index for Pakistan in annual time series for the years 1980-81 to 2010-2011. The index explained the level of governance in different eras and is ultimately connected with public sector reforms. It can be used by researchers as an explanatory factor for various political, socioeconomic and regional strategic phenomenon. Furthermore, the criterion of estimation of governance may be adopted for other economies and comparative analysis may be done.Рeзимe: Упрaвљaњe нa нaциoнaлнoм нивoу je oбичнo oцjeњивaнo oд стрaнe истрaживaчa у oблaсти рeфoрми jaвнoг сeктoрa кao дoбрo или лoшe. Oни су риjeткo пoкушaвaли нумeричку прoцjeну кoнцeптa, вeћ су кoристили рaзличитe сoциo-eкoнoмскe пoкaзaтeљe кao приближнe вриjeднoсти. Упрaвљaњe je мултидимeнзиoнaлни кoнцeпт кojи сe нe мoжe прeцизнo oбjaснити сaмo jeдним индикaтoрoм. У литeрaтури пoстojи jaз у мjeрeњу упрaвљaњa у oблику индeксa. Tрeнутнa студиja je пoкушaлa ублaжити рaзличитe димeнзиje упрaвљaњa укључуjући чeтрдeсeт двa друштвeнa, пoлитичкa, eкoнoмскa, дeмoгрaфскa и eкoлoшкa пoкaзaтeљa. Oви пoкaзaтeљи су првo спojeни у тринaeст пoддимeнзиja и oндa у пeт димeнзиja. Димeнзиje су прeтвoрeнe у индeкс упрaвљaњa. Tрeнд индeксa пoкaзуje дa je упрaвљaњe нe сaмo нaпрeдoвaлo врлo спoрo, вeћ je билo лoшe у пoсмaтрaнoм пeриoду. Дoпринoс oвe студиje je oмoгућити индeкс упрaвљaњa пoд нaзивoм KU индeкс Пaкистaнa зa гoдишњe пeриoдe: 1980-1981. и 2010-2011. Индeкс je oбjaсниo нивoe упрaвљaњa у рaзличитим пeриoдимa, тe je пoвeзaн с рeфoрмaмa jaвнoг сeктoрa. Moжe сe кoристити oд стрaнe истрaживaчa кao oбjaшњaвajући фaктoр зa рaзнe пoлитичкe, друштвeнo-eкoнoмскe и рeгиoнaлнe стрaтeшкe фeнoмeнe. Нaдaљe, критeриjум прoцjeнe упрaвљaњa мoжe бити усвojeн зa другe eкoнoмиje и мoгу сe урaдити кoмпaрaтивнe aнaлизe.
Uncovering the relationship and mechanisms of Tartary buckwheat (Fagopyrum tataricum) and Type II diabetes, hypertension, and hyperlipidemia using a network pharmacology approach
Authors: Lu Chao-Long , Zheng Qi , Shen Qi , Song Chi , Zhang Zhi-Ming 
Published: November 2017

Background
Tartary buckwheat (TB), a crop rich in protein, dietary fiber, and flavonoids, has been reported to have an effect on Type II diabetes (T2D), hypertension (HT), and hyperlipidemia (HL). However, limited information is available about the relationship between Tartary buckwheat and these three diseases. The mechanisms of how TB impacts these diseases are still unclear.

Methods
In this study, network pharmacology was used to investigate the relationship between the herb as well as the diseases and the mechanisms of how TB might impact these diseases.

Results
A total of 97 putative targets of 20 compounds found in TB were obtained. Then, an interaction network of 97 putative targets for these compounds and known therapeutic targets for the treatment of the three diseases was constructed. Based on the constructed network, 28 major nodes were identified as the key targets of TB due to their importance in network topology. The targets of ATK2, IKBKB, RAF1, CHUK, TNF, JUN, and PRKCA were mainly involved in fluid shear stress and the atherosclerosis and PI3K-Akt signaling pathways. Finally, molecular docking simulation showed that 174 pairs of chemical components and the corresponding key targets had strong binding efficiencies.

Conclusion
For the first time, a comprehensive systemic approach integrating drug target prediction, network analysis, and molecular docking simulation was developed to reveal the relationships and mechanisms between the putative targets in TB and T2D, HT, and HL.
Levels of detail analysis of microwave scattering from human head models for brain stroke detection
Authors: Qureshi Awais Munawar , Mustansar Zartasha 
Published: November 2017

In this paper, we have presented a microwave scattering analysis from multiple human head models. This study incorporates different levels of detail in the human head models and its effect on microwave scattering phenomenon. Two levels of detail are taken into account; (i) Simplified ellipse shaped head model (ii) Anatomically realistic head model, implemented using 2-D geometry. In addition, heterogenic and frequency-dispersive behavior of the brain tissues has also been incorporated in our head models. It is identified during this study that the microwave scattering phenomenon changes significantly once the complexity of head model is increased by incorporating more details using magnetic resonance imaging database. It is also found out that the microwave scattering results match in both types of head model (i.e., geometrically simple and anatomically realistic), once the measurements are made in the structurally simplified regions. However, the results diverge considerably in the complex areas of brain due to the arbitrary shape interface of tissue layers in the anatomically realistic head model.After incorporating various levels of detail, the solution of subject microwave scattering problem and the measurement of transmitted and backscattered signals were obtained using finite element method. Mesh convergence analysis was also performed to achieve error free results with a minimum number of mesh elements and a lesser degree of freedom in the fast computational time. The results were promising and the E-Field values converged for both simple and complex geometrical models. However, the E-Field difference between both types of head model at the same reference point differentiated a lot in terms of magnitude. At complex location, a high difference value of 0.04236 V/m was measured compared to the simple location, where it turned out to be 0.00197 V/m. This study also contributes to provide a comparison analysis between the direct and iterative solvers so as to find out the solution of subject microwave scattering problem in a minimum computational time along with memory resources requirement.It is seen from this study that the microwave imaging may effectively be utilized for the detection, localization and differentiation of different types of brain stroke. The simulation results verified that the microwave imaging can be efficiently exploited to study the significant contrast between electric field values of the normal and abnormal brain tissues for the investigation of brain anomalies. In the end, a specific absorption rate analysis was carried out to compare the ionizing effects of microwave signals to different types of head model using a factor of safety for brain tissues. It is also suggested after careful study of various inversion methods in practice for microwave head imaging, that the contrast source inversion method may be more suitable and computationally efficient for such problems.
Seismic Signature of the Continental Crust: What Thermodynamics Says. An Example From the Italian Peninsula
Authors: Diaferia G. , Cammarano F. 
Published: November 2017

AbstractUnraveling the temperature distribution and composition of Earth's crust is key for understanding its origin, evolution, and mechanical behavior. Models of compressional (VP) and shear wave (VS) velocity are obtained from seismological studies and can be interpreted in terms of temperature and composition, using relationship defined through laboratory experiments. These empirical evidences often do not properly account for the effects driven by temperature, pressure, water content, and phase change of minerals. In this study, we use thermodynamic modeling to properly investigate the role of these variables in affecting seismic properties, as a tool to guide (joint) inversion and interpretation of geophysical data. We find that mineralogical phase transitions can be more seismically relevant than a change in chemical composition. In particular, the α‐β quartz transition would cause a jump in acoustic impedance and VP/VS ratio >8%, occurring in the 15–25 km depth range, depending on the thermal gradient. Moreover, in the case of a cold lower crust, the consumption of plagioclase in favor of high‐velocity minerals might represent another relevant seismic discontinuity. Different chemical compositions proposed for the Italian crust would be seismically indistinguishable, since they give overlapping seismic properties. Values of VS < 3.6 km s−1 would imply a strong contribution of sediments and/or partial melt. The VS/density ratio shows a narrow variability, suggesting that densities at depth can be directly derived in first approximation from VS.
Winter Precipitation Forecast in the European and Mediterranean Regions Using Cluster Analysis
Authors: Totz Sonja , Tziperman Eli , Coumou Dim , Pfeiffer Karl , Cohen Judah 
Published: November 2017

AbstractThe European climate is changing under global warming, and especially the Mediterranean region has been identified as a hot spot for climate change with climate models projecting a reduction in winter rainfall and a very pronounced increase in summertime heat waves. These trends are already detectable over the historic period. Hence, it is beneficial to forecast seasonal droughts well in advance so that water managers and stakeholders can prepare to mitigate deleterious impacts. We developed a new cluster‐based empirical forecast method to predict precipitation anomalies in winter. This algorithm considers not only the strength but also the pattern of the precursors. We compare our algorithm with dynamic forecast models and a canonical correlation analysis‐based prediction method demonstrating that our prediction method performs better in terms of time and pattern correlation in the Mediterranean and European regions.
X‐ray Microtomography of Intermittency in Multiphase Flow at Steady State Using a Differential Imaging Method
Authors: Gao Ying , Lin Qingyang , Bijeljic Branko , Blunt Martin J. 
Published: November 2017

AbstractWe imaged the steady state flow of brine and decane in Bentheimer sandstone. We devised an experimental method based on differential imaging to examine how flow rate impacts impact the pore‐scale distribution of fluids during coinjection. This allows us to elucidate flow regimes (connected, or breakup of the nonwetting phase pathways) for a range of fractional flows at two capillary numbers, Ca, namely 3.0 × 10−7 and 7.5 × 10−6. At the lower Ca, for a fixed fractional flow, the two phases appear to flow in connected unchanging subnetworks of the pore space, consistent with conventional theory. At the higher Ca, we observed that a significant fraction of the pore space contained sometimes oil and sometimes brine during the 1 h scan: this intermittent occupancy, which was interpreted as regions of the pore space that contained both fluid phases for some time, is necessary to explain the flow and dynamic connectivity of the oil phase; pathways of always oil‐filled portions of the void space did not span the core. This phase was segmented from the differential image between the 30 wt % KI brine image and the scans taken at each fractional flow. Using the grey scale histogram distribution of the raw images, the oil proportion in the intermittent phase was calculated. The pressure drops at each fractional flow at low and high flow rates were measured by high‐precision differential pressure sensors. The relative permeabilities and fractional flow obtained by our experiment at the mm‐scale compare well with data from the literature on cm‐scale samples.
On the Texture Angle Detection Used in Space‐Time Image Velocimetry (STIV)
Authors: Tsubaki Ryota 
Published: November 2017

AbstractThe space‐time image velocimetry (STIV) method evaluates the velocity of a water surface by analyzing a texture angle within a space‐time image (STI) obtained from an image sequence of the flowing water's surface. The brightness gradient tensor (BGT) has been utilized for calculating the texture angle of the STI within the original STIV. The BGT is sensitive to image quality, especially high‐frequency noise, and this fact limits the capability and accuracy of the velocity estimation. The objectives of this study were to understand why the BGT is sensitive to high‐frequency noise and how to resolve this defect. In the manuscript, derivation of the BGT is first reviewed and then a geometric representation of the BGT is discussed. The reason the BGT is sensitive to high‐frequency noise is also discussed, and, then, based on geometric representations of the BGT, a measure to improve this defect is proposed. To demonstrate differences between the two methods, texture angles from artificial and field image sets were also analyzed using the BGT and the improved BGT.
Farmgate prices, retail prices, and supermarkets' pricing decisions: An integrated approach
Authors: Russo Carlo , Goodhue Rachael 
Published: November 2017

AbstractAgricultural and food prices exhibit several empirical regularities that are not easily explained by conventional perfect competition or market power models, including asymmetric price transmission, food price rigidity, farmgate price volatility, and low correlation between prices at different stages of the supply chain. We focus on this set of market features and conclude that they can be the outcome of a competition model where supermarket use promotions to strategically attract basket shoppers. We present a numerical simulation to show that complex price patterns including all the features indicated above can be obtained from a general store traffic competition model without the need of introducing ad hoc assumptions. [EconLit citations: Q11, Q13].