Computing differential characteristic sets by change of ordering

submitted to the Journal of Symbolic ComputationWe describe an algorithm for converting a characteristic set of a prime differential ideal from one ranking into another. This algorithm was implemented in many different languages and has been applied within various software and projects. It permitted to solve formerly unsolved problems

Determinants of self-reporting under the European corporate leniency program

We empirically investigate the determinants of self-reporting under the European corporate leniency program. Applying a data set consisting of 442 firm groups that participated in 76 cartels decided by the European Commission between 2000 and 2011, we find that the probability of a firm becoming the chief witness increases with its character as repeat offender, the size of the expected basic fine, the number of countries active in one group as well as the size of the firm’s share in the cartelized market. Our results have important implications for an effective prosecution of anti-cartel law infringers

Multimode EDFA performance in mode-division multiplexed transmission systems

We report a detailed study on the system performance of a two-mode group EDFA. In particular we quantify how the gain spectrum and BER performance are affected by input signal and pump power as required in the execution of our ongoing MDM transmission experiments

Risk factors for respiratory hospitalizations in a population of patients with a clinical diagnosis of COPD

Purpose: The purpose of this study was to examine differences between patients clinically diagnosed with COPD with and without obstruction by spirometry and to identify risk factors for respiratory hospitalizations. Materials and methods: This is a retrospective analysis of all patients diagnosed with COPD at a large academic Internal Medicine Clinic in 2014, who had spirometry performed during the period 2013-2014. Two groups existed: one with obstruction termed classical COPD and another without obstruction. Demographics, comorbidities, prescribed medications, spirometry, respiratory hospitalization, and eosinophilia among other variables were compared between patients with and without obstruction. Risk factors for two or more respiratory hospitalizations during the period 2014-2015 were sought for both populations by both univariate and multivariate analyses. Subsequently, we studied the population without obstruction for risk factors for one or more respiratory hospitalizations first by univariate analysis and then by multivariate analysis. Results: Among 657 patients, 210 met inclusion criteria, with 157 having obstruction on spirometry and 53 without obstruction. There was no difference between those with and without obstruction on the rate of respiratory hospitalization when using two or more respiratory hospitalizations ( Conclusion: In a clinically diagnosed COPD population who had spirometry performed, the presence of airflow obstruction was not a risk factor for respiratory hospitalizations. The most significantly associated nontreatment factor associated with respiratory hospitalization, both in the study population as a whole and in the cohort without obstruction, was MENT above the threshold of 0.5 K/µL

30.7 Tb/s (96x320 Gb/s) DP-32QAM transmission over 19-cell photonic band gap fiber

We report for the first time coherently-detected, polarization-multiplexed transmission over a photonic band gap fiber. By transmitting 96 x 320-Gb/s DP-32QAM modulated channels, a net data rate of 24 Tb/s was obtained

High capacity multi-mode transmission systems using higher-order modulation formats

We look at multi-mode fiber as potential means to upgrade capacity of optical transmission systems compared to current single-mode technology by employing multiple modes as transmission lanes as well as using higher-order modulation formats

Accounting infoamation system in non-profit organization

Od kolike su važnosti neprofitne organizacije u današnjem svijetu uvelike ukazuje činjenica da se iste smatraju nositeljima razvoja civilnog društva. Jedna od aktualnih tema jest računovodstvo neprofitnih organizacija i njihov računovodstveni informacijski sustav. Godine 2014. i 2015. donijeta je nova zakonska regulativa usmjerena ka računovodstvu neprofitnih organizacija. Donesene novine odnose se na više aspekata neprofitne organizacije. Granica za određivanje obveznika dvojnog knjigovodstva podignuta je na 230.000,00 kuna, neprofitna organizacija obvezna je voditi dvojno knjigovodstvo tri godine od osnivanja, a broj poslovnih knjiga u jednostavnom knjigovodstvu se povećao. Zakon uvodi obvezu dostave financijskih izvještaja svim neprofitnim organizacijama, ali prilagođeno visini prihoda i vrijednosti imovine. U Registru neprofitnih organizacija moguće je pronaći javno objavljene financijske izvještaje što pridonosi načelu transparentnosti. Neprofitna organizacija koja je obveznik vođenja dvojnog knjigovodstva provodi samoprocjenu učinkovitoga i djelotvornog funkcioniranja sustava financijskoga upravljanja i kontrola. Neprofitne organizacije koje obvezno vode dvojno knjigovodstvo moraju do kraja tekuće godine sastaviti program rada i financijski plan za naredno razdoblje. Ovaj rad pokušat će dati odgovor na pitanje na koji način i u kojoj mjeri nove zakonske odredbe utječu na računovodstveni informacijski sustav neprofitnih organizacija, kako u teoriji, tako i na praktičnim primjerima. U radu su navedene novine koje bi trebale doprinijeti uspostavi sustava dobrog financijskog upravljanja i kontrola, kako u računovodstvu, tako i u programiranju, izradi financijskih planova i njihovog izvršavanja te izvještavanja. Također, ponuđena su određena rješenja usmjerena ka razvitku kvantitativnih pokazatelja neprofitnih organizacija, kao i prijedlozi za poboljšanje računovodstvenih software-a za neprofitni sektor. Putem case study-a obrađena je humanitarna organizacija Društvo Crvenog kriza Pula kako bi se vidjelo na koji način zakonske promjene utječu na računovodstveni informacijski sustav u praksi. Pod utjecajem globalizacije neprofitne organizacije transformiraju se iz organizacija koje djeluju strogo lokalno, u one regionalnog, čak i globalnog dosega. Imajući to u vidu, kao dodatno pitanje u ovom radu obrađena je tema uloge i primjene engleskog jezika u računovodstvenom informacijskom sustavu neprofitne organizacije.The importance of non-profit organizations nowadays is greatly demonstrated by the fact that they are seen as bearers of the civil society. One of the current issues is the non-profit accounting and non-profit accounting information system. In the years 2014 and 2015 new laws and regulations have been adopted which are directed toward nonprofit organizations. Adopted legislation refers to the multiple aspects of non-profit organizations. The limit for determining the double-entry bookkeeping obligor was raised to 230,000.00 kuna, non-profit organization shall use double-entry bookkeeping three years since its establishment, while the number of ledgers in a single-entry bookkeeping increased. The law introduces the obligatory submission of financial statements to all non-profit organizations, but adjusted to the amount of income and assets. Publicly disclosed financial statements are available in the Register of non-profit which contributes to the principle of transparency. A non-profit organization which uses double-entry bookkeeping is obliged to carry out a self-assessment of effective and efficient functioning of financial management and control. Non-profit organizations which use double-entry bookkeeping must by the end of the year draw up a work program and financial plan for the next period. In this thesis the author will try to answer the question how and to what extent does the new legislation affect the accounting information system of non-profit organizations, both in theory and in practical examples. This paper presents the novelties that should contribute to establishing a system of sound financial management and control, both in accounting and in programming, preparing financial plans and their realization and reporting. Also, there are certain solutions offered which are directed towards the development of quantitative indicators for non-profit organizations, as well as suggestions for improvement of accounting software for non-profit sector. Through the case study, the humanitarian organization Red Cross Society of Pula was analyzed, to see how legislative changes affect the accounting information system in practice. Under the influence of globalization, non-profit organizations are transformed from organizations that operate strictly localy, toward the ones with the regional, even global reach. With this in mind, as a follow-up question in this paper the topic of the role and usage of the English language in the accounting information system of non-profit organizations is discussed

Mode-division-multiplexed 3x112-Gb/s DP-QPSK transmission over 80-km few-mode fiber with inline MM-EDFA and blind DSP

We show transmission of a 3x112-Gb/s DP-QPSK mode-multiplexed signal up to 80km, without and with multi-mode EDFA, using blind 6x6 MIMO digital signal processing. We show that the OSNR-penalty induced by mode-mixing in the multi-mode EDFA is negligible

Accounting information system in non-profit organization

Od kolike su važnosti neprofitne organizacije u današnjem svijetu uvelike ukazuje činjenica da se iste smatraju nositeljima razvoja civilnog društva. Jedna od aktualnih tema jest računovodstvo neprofitnih organizacija i njihov računovodstveni informacijski sustav. Godine 2014. i 2015. donijeta je nova zakonska regulativa usmjerena ka računovodstvu neprofitnih organizacija. Donesene novine odnose se na više aspekata neprofitne organizacije. Granica za određivanje obveznika dvojnog knjigovodstva podignuta je na 230.000,00 kuna, neprofitna organizacija obvezna je voditi dvojno knjigovodstvo tri godine od osnivanja, a broj poslovnih knjiga u jednostavnom knjigovodstvu se povećao. Zakon uvodi obvezu dostave financijskih izvještaja svim neprofitnim organizacijama, ali prilagođeno visini prihoda i vrijednosti imovine. U Registru neprofitnih organizacija moguće je pronaći javno objavljene financijske izvještaje što pridonosi načelu transparentnosti. Neprofitna organizacija koja je obveznik vođenja dvojnog knjigovodstva provodi samoprocjenu učinkovitoga i djelotvornog funkcioniranja sustava financijskoga upravljanja i kontrola. Neprofitne organizacije koje obvezno vode dvojno knjigovodstvo moraju do kraja tekuće godine sastaviti program rada i financijski plan za naredno razdoblje. Ovaj rad pokušat će dati odgovor na pitanje na koji način i u kojoj mjeri nove zakonske odredbe utječu na računovodstveni informacijski sustav neprofitnih organizacija, kako u teoriji, tako i na praktičnim primjerima. U radu su navedene novine koje bi trebale doprinijeti uspostavi sustava dobrog financijskog upravljanja i kontrola, kako u računovodstvu, tako i u programiranju, izradi financijskih planova i njihovog izvršavanja te izvještavanja. Također, ponuđena su određena rješenja usmjerena ka razvitku kvantitativnih pokazatelja neprofitnih organizacija, kao i prijedlozi za poboljšanje računovodstvenih software-a za neprofitni sektor. Putem case study-a obrađena je humanitarna organizacija Društvo Crvenog kriza Pula kako bi se vidjelo na koji način zakonske promjene utječu na računovodstveni informacijski sustav u praksi. Pod utjecajem globalizacije neprofitne organizacije transformiraju se iz organizacija koje djeluju strogo lokalno, u one regionalnog, čak i globalnog dosega. Imajući to u vidu, kao dodatno pitanje u ovom radu obrađena je tema uloge i primjene engleskog jezika u računovodstvenom informacijskom sustavu neprofitne organizacije.The importance of non-profit organizations nowadays is greatly demonstrated by the fact that they are seen as bearers of the civil society. One of the current issues is the non-profit accounting and non-profit accounting information system. In the years 2014 and 2015 new laws and regulations have been adopted which are directed toward nonprofit organizations. Adopted legislation refers to the multiple aspects of non-profit organizations. The limit for determining the double-entry bookkeeping obligor was raised to 230,000.00 kuna, non-profit organization shall use double-entry bookkeeping three years since its establishment, while the number of ledgers in a single-entry bookkeeping increased. The law introduces the obligatory submission of financial statements to all non-profit organizations, but adjusted to the amount of income and assets. Publicly disclosed financial statements are available in the Register of non-profit which contributes to the principle of transparency. A non-profit organization which uses double-entry bookkeeping is obliged to carry out a self-assessment of effective and efficient functioning of financial management and control. Non-profit organizations which use double-entry bookkeeping must by the end of the year draw up a work program and financial plan for the next period. In this thesis the author will try to answer the question how and to what extent does the new legislation affect the accounting information system of non-profit organizations, both in theory and in practical examples. This paper presents the novelties that should contribute to establishing a system of sound financial management and control, both in accounting and in programming, preparing financial plans and their realization and reporting. Also, there are certain solutions offered which are directed towards the development of quantitative indicators for non-profit organizations, as well as suggestions for improvement of accounting software for non-profit sector. Through the case study, the humanitarian organization Red Cross Society of Pula was analyzed, to see how legislative changes affect the accounting information system in practice. Under the influence of globalization, non-profit organizations are transformed from organizations that operate strictly localy, toward the ones with the regional, even global reach. With this in mind, as a follow-up question in this paper the topic of the role and usage of the English language in the accounting information system of non-profit organizations is discussed