31. Discretionary capitalization of development expendituresPrimož Petek, Mateja Jerman, Sandra Janković, 2023, original scientific article Abstract: The paper examines the discretionary nature of (non)capitalizing development expenditures in financial statements. A review of the literature shows that companies may have different motives and factors for (non)capitalizing development expenditures. This study analyzes a sample of 547 companies from the information and communications technology (ICT) sector listed on the Frankfurt Stock Exchange in the period 2009-2018. The ICT sector was selected because it represents an industry with high R&D (research and development) expenditures. The results of the probit regression analysis made on 3,718 observations show that the capitalization of development expenditures is significantly positively related to the size and return on assets of the firm and negatively related to the age of the firm. Larger and more profitable firms are more likely to capitalize development expenditures, while older firms are less likely to capitalize development expenditures. Our results contribute to the literature in the field of positive accounting theory providing additional insights into factors associated with decisions to (non)capitalize development expenditures.
Keywords: capitalization, development expenditures, discretion, incentives, intangible assets
Published in DiRROS: 21.11.2023; Views: 336; Downloads: 199
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32. Characterisation of 20th century cementitious materials from selected cultural heritage structures in SloveniaMateja Golež, Vesna Zalar Serjun, Mateja Štefančič, Darja Rant, Sabina Dolenec, 2023, original scientific article Abstract: This paper deals with the characterisation of cementitious materials from selected cultural heritage structures in Slovenia. The mineralogical–petrographic compositions of an aggregate, a type of binder and secondary minerals were studied via electron microscopy and X-ray powder diffraction. The porosity and pore network were determined using a mercury porosimeter. The results show that the aggregate of the samples was highly diverse, ranging from limestone, dolomite, quartz, feldspar and mica. The binder of the investigated samples was cementitious; either ordinary Portland cement was used, or ordinary Portland cement blended with ground granulated blast furnace slag was used. Some samples consisted of cement–lime binders. The investigated examples entailing cement materials for their construction contribute to a better understanding of the technology used to prepare historical cementitious and cement–lime mixtures.
Keywords: 20th century, cementitious materials, historical concrete, cultural heritage
Published in DiRROS: 15.09.2023; Views: 339; Downloads: 202
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33. Differences in ratio of carbon stable Isotopes among barley grain milling fractions with various concentrations of beta-glucansTom Levanič, Blaž Cigić, Mateja Germ, Ivana Polišenská, Kateřina Vaculová, Igor Pravst, Darja Kocjan Ačko, Ivan Kreft, 2023, original scientific article Abstract: The grains of three barley varieties were milled and sieved to obtain respective milling fractions with a content of beta-glucans (b-G) from 1.4 to 10.7%. The enriched fraction obtained by the extraction and precipitation contained 24.7% of b-G. The differences between the ratio of stable C carbon isotopes were established. Milling fractions with coarse particles had more beta-glucans and a more negative ratio of δ 13C isotope in comparison to the respective intact barley grain. However, the enriched fraction had a less negative isotope ratio. So, it is not expected that the deviation from the stable isotope ratio of grain in milling fractions is the result of the content of b-G, but it depends on other barley grain constituents. In different parts of barley grain, there are substances with different stable isotope ratios, and by milling and sieving, they are assorted to the same milling fraction with most of the b-G. The method for determining the ratio of a stable carbon isotope in diverse barley grain fractions, applied in this investigation, is potentially opening the possibility for an additional method of screening the concentration of bioactive constituents in barley grain.
Keywords: beta-glucans, starch, barley, stable isotopes, nutrition, milling
Published in DiRROS: 02.08.2023; Views: 465; Downloads: 220
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34. Priporočila za obravnavo bolnikov s pljučnim rakomMartina Vrankar, Nina Boc, Izidor Kern, Aleš Rozman, Karmen Stanič, Tomaž Štupnik, Mojca Unk, Maja Ebert Moltara, Vesna Zadnik, Katja Adamič, Jernej Benedik, Marko Bitenc, Jasna But-Hadžić, Anton Crnjac, Marina Čakš, Dominik Časar, Eva Ćirić, Tanja Čufer, Ana Demšar, Rok Devjak, Goran Gačevski, Marta Globočnik Kukovica, Kristina Gornik-Kramberger, Maja Ivanetič Pantar, Marija Ivanović, Urška Janžič, Staša Jelerčič, Veronika Kloboves-Prevodnik, Mile Kovačević, Luka Ležaič, Mateja Marc-Malovrh, Katja Mohorčič, Loredana Mrak, Igor Požek, Nina Turnšek, Bogdan Vidmar, Dušanka Vidovič, Gregor Vlačić, Ana Lina Vodušek, Rok Zbačnik, Ivana Žagar, 2023, professional article Abstract: Leta 2019 so bila objavljena Priporočila za obravnavo bolnikov s pljučnim rakom, ki so v slovenski prostor vnesla prepotrebno poenotenje diagnostike in zdravljenja z namenom izboljšanja preživetja bolnikov s pljučnim rakom. Posodobitev Priporočil tri leta po izidu izvirnika prinaša največ novosti v poglavju o sistemskem zdravljenju bolnikov s pljučnim rakom. To kaže na izjemen napredek na področju razumevanja onkogeneze in biologije pljučnega raka ter s tem razvoja novih zdravil. Breme pljučnega raka ostaja veliko, saj je pljučni rak pri nas in v svetu še vedno najpogostejši vzrok smrti zaradi raka. Za vsako peto smrt zaradi raka je odgovoren pljučni rak. Skoraj tretjina bolnikov s pljučnim rakom ne prejme specifičnega onkološkega zdravljenja, bodisi zaradi slabega stanja zmogljivosti, spremljajočih bolezni ali obsega bolezni. Polovica bolnikov ima ob diagnozi razsejano bolezen, zaradi česar izboljšanje preživetja z malimi koraki sledi napredku v zdravljenju bolnikov s pljučnim rakom. Ti podatki nas opominjajo, da se bomo morali za velike premike v obravnavi bolnikov s pljučnim rakom lotiti drugačnih pristopov. Kot najbolj obetavno se ponuja zgodnje odkrivanje bolezni, ko so možnosti ozdravitve pljučnega raka najboljše. Zapisana Priporočila so usmeritev za obravnavo bolnikov s pljučnim rakom. Le s sodobnim multidisciplinarnim pristopom obravnave lahko bolniku ponudimo zdravljenje, ki mu omogoča najboljši izhod prognostično neugodne bolezni.
Keywords: pljučni rak, priporočila
Published in DiRROS: 27.07.2023; Views: 512; Downloads: 183
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35. Evasion of gaseous elemental mercury from forest and urban soils contaminated by historical and modern ore roasting processes (Idrija, Slovenia)Federico Floreani, Elena Pavoni, Mateja Gosar, Stefano Covelli, 2023, original scientific article Abstract: Considerable amounts of gaseous elemental mercury (Hg0) can be released into the atmosphere from Hg-enriched substrates, such as those from former mining areas, posing a potential environmental threat. In this work, Hg0 fluxes at the soil–air interface under natural vegetation covers were measured in various locations within the Idrija Hg mining area (Slovenia) and its surroundings. Sites were selected in order to compare Hg0 fluxes from both forest soils heavily impacted by historical ore roasting and urban soils characterised by a different degree of Hg enrichment due to the natural occurrence of Hg in rocks or recent mining and roasting processes. Replicate measurements at each site were conducted using a non-steady state flux chamber coupled with a real-time Hg0 analyser (Lumex RA-915M). Moreover, topsoil samples (0–2 cm) were analysed for Hg total concentration and speciation. Cinnabar was the predominant Hg form in almost all the sites. Despite Hg0 being undetectable in soils using thermo-desorption, substantial emissions were observed (70.7–701.8 ng m−2 h−1). Urban soils in a naturally enriched area showed on average the highest Hg0 fluxes, whereas relatively low emissions were found at the historical roasting site, which is currently forested, despite the significantly high total Hg content in soils (up to 219.0 and 10,400 mg kg−1, respectively). Overall, our findings confirm that shading by trees or litter may effectively limit the amount of Hg0 released into the atmosphere even from extremely enriched soils, thus acting as a natural mitigation.
Keywords: legacy soil contamination, Hg mining, gaseous Hg fluxes, flux chamber, ore roasting, Hg speciation
Published in DiRROS: 30.06.2023; Views: 501; Downloads: 137
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36. Phytosociological description of the dwarf mountain pine shrub community (Amelanchiero ovalis-Pinetum mugo) in the valleys of the Slovenian AlpsIgor Dakskobler, Mateja Cojzer, Andrej Rozman, 2023, original scientific article Abstract: We have expanded our knowledge of the localities, sites and distribution of the Amelanchiero ovalis-Pinetum mugo association in the Slovenian Alps. Based on phytocenological analyses, the shrub association belonging to the forest vegetation type Alpine mountain pine scrub was divided into two subassociations: peucedanetosum oreoselini and hylocomiadelphetosum triquetri. We also described four variants within the latter association.
Keywords: phytosociology, synsystematics, Pinus mugo, Natura 2000, Triglav National Park, Topla Landscape Park, Slovenia
Published in DiRROS: 27.06.2023; Views: 1285; Downloads: 555
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37. Dedni rak telesa maternice : kdaj je indicirano genetsko svetovanjeKsenija Strojnik, Ana Blatnik, Mateja Krajc, 2023, published scientific conference contribution Abstract: Tudi genetski dejavniki imajo vlogo pri nagnjenosti k razvoju raka telesa maternice. Najpogosteje se pojavlja v sklopu dednega sindroma Lynch (približno 3 % vseh bolnic z rakom telesa maternice). Pri vseh bolnicah s karcinomom endometrija se zato opravlja presejanje za sindrom Lynch, in sicer z imunohistokemičnim barvanjem za izražanje beljakovin popravljanja neujemanja in/ali z določanjem mikrosatelitne nestabilnosti iz primarnega tumorja. Pri vseh je tudi zelo pomembno natančno preveriti družinsko in osebno anamnezo drugih malignih ali benignih tumorjev. Na ta način aktivno iščemo tiste, ki imajo večjo verjetnost, da so nosilke genetskih okvar, povezanih z dedno obliko raka telesa maternice. Te potrebujejo napotitev in obravnavo pri kliničnem genetiku. V Ambulanti za onkološko genetsko svetovanje Onkološkega inštituta Ljubljana obravnava teh bolnic in njihovih svojcev poteka v okviru multidisciplinarne obravnave. Nosilci podedovanih genskih okvar lahko na podlagi genetskega izvida informirano soodločajo o preventivnih ukrepih glede na njihovo ogroženost za rake, ki so povezani v določen dedni sindrom.
Keywords: rak maternice, ginekološki raki, ginekološka onkologija
Published in DiRROS: 01.06.2023; Views: 428; Downloads: 193
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38. Soil organic carbon stock capacity in karst dolines under different land usesMateja Breg Valjavec, Andraž Čarni, Daniel Žlindra, Matija Zorn, Aleksander Marinšek, 2022, original scientific article Abstract: The soil organic carbon (SOC) was determined in soils of enclosed karst depressions (dolines) (NW Dinaric Mts.) to define their potential for organic carbon sequestration. SOC was measured in the forest, succession (scrubland), and grassland plots at the bottom of dolines at four depths (0–40 cm) and for 40 cm soil layer SOC stock was calculated. We demonstrated that the prevailing fine soil fractions, the C/N ratio and soil thickness play a positive role in the storage capacity of SOC in dolines regardless land use type. Grasslands have the lowest SOC storage capacity (106 t/ha/40 cm), while the highest SOC storage capacity is in succession plots (130 t/ha/40 cm). The last are covered by shrub communities dominated by Prunus spinosa, forming dense communities, and are typical of abandoned croplands or meadows that have been impacted by high levels of nutrients during cultivation phase. At this stage, there is no additional nutrient input in studied plots, which lowers the nutrient content and increases the C/N ratio. C/N ratio is the highest in the forest, where SOC stock capacity is 116 t/ha/40 cm. Given the trend towards the abandonment of agricultural land at Kras Plateau (SW Slovenia), we can expect more overgrowth of dolines, and thus an increase in carbon stocks and stabilization of organic carbon in forest soils. In contrary, we noticed the alarming decrease in grasslands and increase in urban land. The SOC storage in 2020 was for 12,538 t/ha/40 cm lower than in 2002. Although grasslands showed the lowest SOC storage, their contribution to total SOC storage in dolines is very important. Since there is a lack of studies on carbon stocks in doline soils, our research is of great importance and a novelty and gives an important background for further research on SOC stock in karst landscapes worldwide.
Keywords: organic carbon sequestration, karst, grassland, forests, scrubland, dolines
Published in DiRROS: 20.04.2023; Views: 455; Downloads: 299
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