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PurposeThe purpose of the study is to investigate the association of earnings and cash flows with stock prices and returns, and the impact of regulatory changes on the value relevance of accounting numbers.Design/methodology/approachThe authors examine a sample of non-financial firms listed on the Belgrade Stock Exchange from 2005 to 2018 and use three regression models – price, return and differenced.FindingsThe authors find evidence that accounting earnings are more value relevant than cash flows. The authors also find negative relation of earnings changes with stock returns and argue that this is due to the lower persistence of negative earnings levels and changes. Finally, the authors find that the value relevance of accounting information in Serbia increases after the improvements in capital market regulation.Research limitations/implicationsGiven the empirical focus on a transition economy, the widespread applicability of the study is limited. The findings, however, call for more research on transition economies to better understand the functioning of capital markets and the way information from financial statements is incorporated into stock prices.Practical implicationsThe results imply that policymakers in transition economies should improve the accounting and capital market regulation to provide better investor protection and to improve the capital market conditions.Originality/valueThe authors add to knowledge about the value relevance of accounting information in emerging and transition economies. The results could be of interest to standard setters in their efforts to better understand and improve the quality of accounting information in emerging and transition economies.

Background/Objectives: Immune checkpoint inhibitors (ICI) represent a significant breakthrough in cancer management, but they can cause adverse effects such as immune-mediated colitis (IMC). The standard first-line treatment is corticosteroids, and second-line treatment is infliximab or vedolizumab. However, a proportion of immune-mediated colitis (IMC) cases are refractory to immunosuppressive treatment, which has led to the exploration of novel approaches such as fecal microbiota transplantation. Methods: We present two patients who both developed grade III IMC following application of durvalumab and pembrolizumab, respectively. Both patients were refractory to corticosteroid therapy, while the first one also showed no improvement to infliximab. We performed two separate applications of FMT on both patients, from different donors, as a rescue treatment. Results: After unsuccessful immunosuppressive treatment and following rescue FMT, both patients demonstrated a rapid and sustained improvement in inflammatory markers, clinical symptoms, quality-of-life scores, and colonoscopy findings, without additional immunosuppressive treatment. Conclusions: FMT appears to be safe and a potentially effective treatment option for patients with refractory IMC both as second- and third-line therapy options. Continued efforts toward rigorous donor screening, use of standardized biobanks, and standardizing FMT protocols will further enhance safety and reproducibility.

Music is related to the spiritual state of the ones who listen or create it, so it is a kind of reflection of the state of mind, humour and the human feelings. Music is powerful and has a multifaceted influence on everyday life. It, among other things, is also an important part of television advertising. The purpose of advertising is known to be for perusading costumer in product quality, but to achieve this effect, music should be well combined with the right advertisement.It is significant for consumers to understand the advertising message, where the link to an emotional level can lead directly to the purchase. So, the best commercials are those that have both major effects: information and emotional power. This study was conducted through site work, surveying some of the managers of the largest commercial companies in Peja and their customers as well. The purpose of the survey was to determine the importance of music in advertising and its impact on consumers.

Di era digital saat ini setiap perusahaan atau organisasi memembutuhkan sumber daya manusia yang paham teknologi dan terampil dalam melakukan sebuah pekerjaan. Hal inilah yang menuntut seseorang agar mampu meningkatkan kapasitas maupun keahliannya agar mampu bersaing dengan yang lain. Kondisi tersebut mendorong pendamping desa agar lebih mandiri melakukan terobosan peningkatan kapasitas sehingga mampu melakukan pendampingan yang baik dalam pengawalan program kegiatan serta dapat menunjukan output yang maksimal dalam bekerja. Salah satu unsur penting dalam mendampingi dan mengawal program yaitu kinerja. Salah satu faktor yang mempengaruhi kinerja adalah keterampilan dan pengetahuan serta pelatihan.Penelitian ini menggunakan metode penelitian penjelasan (Explanatory Research)ialah untuk menguji hipotesis yang diajukan, maka diharapkan dari penelitian ini dapat menjelaskan hubungan dan pengaruh antara variabel bebas dan terikat yang ada di dalam hipotesis. Dilakukan pengumpulan data melalui penyebaran kuesioner sejak bulan Mei 2024 di Kabupaten Kendal Provinsi Jawa Tengah dan telah dihasilkan pengumpulan data sejumlah 111 responden sebagai subyek penelitian ini.Hasil pengujian hipotesis dengan menggunakan SmartPLS menunjukkan bahwa program pelatihan berpengaruh signifikan terhadap pengetahuan dan keterampilan karyawan di Kabupaten Kendal Provinsi Jawa Tengah dan variabel pengetahuan dan keterampilan berdampak positif signifikan terhadap kinerja di TPP pada Kabupaten Kendal Provinsi Jawa Tengah. Kata kunci: Kinerja, Pelatihan, Keterampilan, Pengetahuan.

Background/Objectives: MicroRNAs (miRNAs) regulate gene expression and are proposed as biomarkers in colorectal cancer (CRC). This study evaluated miR-185-5p, miR-141-5p, and miR-21-5p expression in CRC tissues; their association with tumor location, histopathology, and clinical outcomes; and the suitability of miR-16-5p and miR-151a-3p as housekeeping controls. Previous reports suggest tumor-suppressive roles for miR-185 and miR-141 and an oncogenic function for miR-21, though findings remain inconsistent. Methods: Paired tumor and adjacent normal tissues from 70 CRC patients were analyzed. RNA was extracted from FFPE samples, and miRNA expression quantified by RT-qPCR. Relative expression values were normalized to miR-151a-3p. Tumor–normal differences, localization effects, and associations with clinicopathological and outcome variables were assessed using repeated-measures ANOVA and non-parametric tests. Results: miR-185-5p and miR-141-5p were significantly reduced in tumors compared with normal mucosa while miR-21-5p was upregulated. miR-16-5p showed higher expression in normal tissue, indicating its instability and unsuitability as a housekeeping control. A modest but significant localization effect was observed for miR-185, while other miRNAs were minimally influenced by location. Baseline asymmetry between non-tumor samples, observed for miR-185-5p, further indicated sidedness effects. None of the miRNAs were associated with stage, histological type, grade, invasion, immune infiltration, progression, or five-year survival. Conclusions: miR-185-5p, miR-141-5p, and miR-21-5p show robust tumor–normal differences, supporting their diagnostic potential, while miR-16-5p is unsuitable as a housekeeper. Modest but significant localization effect was observed for miR-185 in right-sided tumors. None showed prognostic value in stage I–III CRC. Larger, location-stratified studies are warranted.

PLA offers a competitive and CO2 neutral matrix to commonly used polyolefin polymer based composites. Moreover, the use of PLA reduces dependency on oil when producing composite materials. However, PLA has a tendency of hydrolytic degradation under melt processing conditions in the presence of moisture, which remains a challenge when processing PLA reinforced natural fibre composites. Natural fibres such as cellulose fibres are hygroscopic with 6–10 wt% moisture content at 50–70% relative humidity conditions. These fibres are sensitive to melt processing conditions and fibre breakage (cutting) also occur during processing. The degradation of PLA, moisture absorption of natural fibres together with fibre cutting and uneven dispersion of fibres in polymer matrix, deteriorates the overall properties of the composite.In the given research paper, bleached softwood kraft pulp (BSKP) reinforced PLA compounds were successfully melt processed using BSKP with relatively high moisture contents. The effect of moist BSKP on the molecular weight of PLA, fibre length and the mechanical properties of the composites were investigated. By using moist never-dried kraft pulp fibres for feeding, the fibre cutting was decreased during the melt compounding. Even though PLA degradation occurred during the melt processing, the final damage to the PLA was moderate and thus did not deteriorate the mechanical properties of the composites. However, comprehensive moisture removal is required during the compounding in order to achieve optimal overall performance of the PLA/BSKP composites. The economic benefit gained from using moist BSKP is that the expensive and time consuming drying process steps of the kraft pulp fibres prior to processing can be minimized.

Abstract Purpose The purpose of this study is to investigate how social media features enable crowdsourcing and to gain rich understanding of mechanisms that lead from online community design practices to success in crowdsourcing initiatives. Methodology/approach Inductive qualitative methods were used for investigating the case of crowdsourcing-based microstock business model. Twenty-three in-depth interviews with stock photography industry insiders were combined with netnography data and documents. Findings Two mechanisms influencing participants’ motivation and peer-to-peer learning were identified. Both extrinsic and intrinsic motivations are important for participants’ engagement. Research limitations/implications Findings of this inductive effort should be replicated in other industry settings and used to develop testable propositions of antecedents and outcomes of crowdsourcing implementations. Practical implications Companies embarking on crowdsourcing initiatives can enhance participants’ motivations through social media and enable learning through online communities. Managers must understand who participates in the crowd and what their motivation is. Originality/value This study is investigating under-researched peer-vetted creative production crowdsourcing model. Managers can use presented ideas for developing crowdsourcing online communities.