3 10 3494 https://omeka.ibu.edu.ba/files/original/9359958a0129e39e2ac88e966d49ad84.pdf 5fa83d9f6893b14d6c3033acef81695c https://omeka.ibu.edu.ba/files/original/288e5803d05b64025ebcff2d8420c86b.pdf d226ebab267d1cc70f29b2963de30215 PDF Text Text Journal of Economic and Social Studies Volume 67 Number 2 2016 Fall 2018 Refereed Articles 55 Role ofofthe State in Financial Sector Development and Growth: Stocks Performance Moving Average Investment Timing Strategy inAchieving UK Stock Pro-Poor Market: Individual versusEvidence Portfoliosfrom Bosnia and Herzegovina Muhammad Ishfaq Ahmad, Wang Ghohui, Mudassar Amra Babajić and Meldina Kokorović Jukan Hasan, Anika Sattar, Muneeb Ahmad and Ramiz Ur Rehman 27 Trade liberalization and product structure: The case of Western Balkans 22 LabourEdward MarketMolendowski Transition Differences Natives and Immigrants in EU Economies and Łukaszbetween Klimczak Valerija Botrić 43 Key Success Factors for Sustainable Strategic Information Systems 56 Internal Migration Social Identity Construction: Implications for Prejudice and Stigma in Albanian Planning andand Information Technology Infrastructure Post-socialist Society Zana Pekmez Merita H. Meçe Journal of Economic and Social Studies JECOSS Journal of Economic and Social Studies JECOSS 57 Trends and Challenges of Female Unemployment in the Republic of Macedonia: 81 Determinants of the Financing Obstacles Faced by SMEs: An Empirical Study of Emerging Economies A Regional Comparative Study Mirgul Nizaeva and Ali Coşkun Remzije Rakipi and Shpressa Syla 109 List of Reviewers for this Issue Volume 67 Number 22 Number Number 2 Number 129 List of Reviewers fot this Issue 81 Investigating the Drivers of Choice Behavior in Tourism: Corporate Image, Perceived Risk and Trust Interactions through Reputation Management Mesut Bozkurt and Emrah Özkul Volume 67 100 Bilateral Intra-Industry Trade in Country Characteristics Context: The Case Study of Trade of Bosnia 79 and Herzegovina Public Procurement System in Service for Strengthening the Market Economy with Croatia in Bosnia and Herzegovina Snježana Brkić Merim Kasumović, Sanela Meholjić-Kalajdžić and Harun Meholjić Fall 2016 2018 Print ISSN: 1986 - 8499 Online ISSN: 1986 - 8502 Fall 2016 Fall 2018 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3767 Title A name given to the resource Journal of Economic and Social and Studies, Volume 7(2). Author Author Journal of Economic and Social Studies, Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2018 Keywords Keywords. Book PeerReviewed H Social Sciences (General),HB Economic Theory https://omeka.ibu.edu.ba/files/original/37b4f7a1c30eb13be5f130907a6aa161.pdf fe39b5d3ea8849cb1e2560acdf5856b1 PDF Text Text �FORENSIC GENETICS Theory and Application �FORENSIC GENETICS THEORY AND APPLICATION Damir Marjanović, Ph.D. Dragan Primorac, M. D. , Ph.D. Serkan Doğan, Ph.D. Publisher: International Burch University, Sarajevo, Bosnia and Herzegovina Printed by: Sabah Print d.o.o. DTP-Design: Veysel Cebe Circulation: 500 copies Place of publication: Sarajevo, Bosnia and Herzegovina Copyright: International Burch University, 2018 ______________________________________________________________________ CIP - Katalogizacija u publikaciji Nacionalna i univerzitetska biblioteka Bosne i Hercegovine, Sarajevo 577.21:340.64 MARJANOVIĆ, Damir Forensic genetics : theory and application / Damir Marjanović, Dragan Primorac, Serkan Doğan. - Sarajevo : International Burch University, 2018. - 289 str. : ilustr. ; 28 cm Bibliografija uz tekst. - Registar. ISBN 978-9958-834-63-9 1. Primorac, Dragan 2. Doğan, Serkan COBISS.BH-ID 26376198 �FORENSIC GENETICS Theory and Application Damir Marjanović, Ph.D. Professor of Forensic Genetics and Molecular Anthropology, Department of Genetics and Bioengineering, International Burch University, Sarajevo, Bosnia and Herzegovina Scientific Associate, Institute for Anthropological Research, University of Zagreb, Zagreb, Croatia Dragan Primorac, M.D., Ph.D. President of the Board of Trustees, St. Catherine Specialty Hospital, Zagreb and Zabok, Croatia Adjunct Professor of Forensic Science, Eberly College of Science, The Pennsylvania State University, University Park, PA, USA Adjunct Professor of Forensic Science, The Henry C. Lee College of Criminal Justice and Forensic Sciences, University of New Haven, West Haven, CT, USA Professor of Pediatric Medicine, Medical School, University of Split, Split, Croatia Professor of Pediatric Medicine, Medical School, University of Osijek, Osijek, Croatia Professor, Medical School, University of Rijeka, Rijeka, Croatia Serkan Doğan, Ph.D. Assistant Professor of Population Genetics and Forensic Genetics, Department of Genetics and Bioengineering, International Burch University, Sarajevo, Bosnia and Herzegovina �Contributors Adna Ašić Department of Genetics and Bioengineering Faculty of Engineering and Natural Sciences International Burch University Sarajevo, Bosnia and Herzegovina Monia Avdić Department of Genetics and Bioengineering Faculty of Engineering and Natural Sciences International Burch University Sarajevo, Bosnia and Herzegovina Serkan Doğan Department of Genetics and Bioengineering Faculty of Engineering and Natural Sciences International Burch University Sarajevo, Bosnia and Herzegovina Mirela Džehverović Institute for Genetic Engineering and Biotechnology University of Sarajevo Mirsada Hukić Larisa Bešić Department of Genetics and Bioengineering Faculty of Engineering and Natural Sciences International Burch University Sarajevo, Bosnia and Herzegovina Lada Lukić Bilela Department of Biology Faculty of Natural Sciences and Mathematics University of Sarajevo Sarajevo, Bosnia and Herzegovina BIOSPEL – Biospeleological Society of Bosnia and Herzegovina Sarajevo, Bosnia and Herzegovina ADIPA – Society for Research and Conservation of Croatian Natural Diversity Zagreb, Croatia Elma Ferić Bojić Department of Genetics and Bioengineering Faculty of Engineering and Natural Sciences International Burch University Sarajevo, Bosnia and Herzegovina Institute for Biomedical Diagnostics and Research NALAZ Sarajevo, Bosnia and Herzegovina Academy of Sciences and Arts of Bosnia and Herzegovina Sarajevo, Bosnia and Herzegovina Damir Marjanović Department of Genetics and Bioengineering Faculty of Engineering and Natural Sciences International Burch University Sarajevo, Bosnia and Herzegovina Institute for Anthropological Research University of Zagreb Zagreb, Croatia Enisa Omanović Mikličanin Faculty of Agriculture and Food Science University of Sarajevo Sarajevo, Bosnia and Herzegovina Imer Muhović Ascidea Genomics & Bioinformatics CRO Barcelona, Spain Jasmina Čakar Institute for Genetic Engineering and Biotechnology University of Sarajevo Sarajevo, Bosnia and Herzegovina Lejla Kovačević Mulahasanović Center for Genomics and Transcriptomics, CeGaT, GmbH Tübingen, Germany �Table of Contents and Authors Dragan Primorac St. Catherine Specialty Hospital Zagreb and Zabok, Croatia Eberly College of Science The Pennsylvania State University University Park, PA, USA The Henry C. Lee College of Criminal Justice and Forensic Sciences University of New Haven West Haven, CT, USA Medical School University of Split Split, Croatia Medical School University of Osijek Osijek, Croatia Medical School University of Rijeka Rijeka, Croatia Edited by: Damir Marjanović, Ph.D., Dragan Primorac, M. D., Ph.D., Serkan Doğan, Ph.D. 1. Introductory concepts and facts Damir Marjanović, Dragan Primorac, Serkan Doğan 2. Historical Development of Forensic Genetics Damir Marjanović, Dragan Primorac, Serkan Doğan 3. The variability of DNA and molecular markers in forensic genetics Serkan Doğan, Adna Ašić, Dragan Primorac, Damir Marjanović 4. Basic models and phases of the process of DNA analysis Damir Marjanović, Jasmina Čakar, Lejla Smajlović Skenderagić, Larisa Bešić, Serkan Doğan, Dragan Primorac 5. Application of lineage markers and the X chromosome analyses in forensic genetics Adna Ašić, Larisa Bešić, Lejla Kovačević Mulahasanović, Elma Ferić Bojić, Serkan Doğan, Dragan Primorac 6. Technological development trends in forensic genetics Lejla Smajlović Skenderagić, Damir Marjanović, Serkan Doğan, Imer Muhović, Larisa Bešić, Adna Ašić 7. Basic biostatistical rules in forensic genetics Serkan Doğan, Imer Muhović, Adna Ašić, Larisa Bešić, Dragan Primorac, Damir Marjanović 8. DNA database and missing persons identification Damir Marjanović, Imer Muhović, Monia Avdić, Serkan Doğan, Lejla Smajlović Skenderagić 9. Forensic DNA analysis of plant and animal biological traces Larisa Bešić, Imer Muhović, Adna Ašić, Jasmina Čakar, Lada Lukić Bilela, Mirela Džehverović, Monia Avdić Lejla Smajlović Skenderagić Department of Genetics and Bioengineering Faculty of Engineering and Natural Sciences International Burch University Sarajevo, Bosnia and Herzegovina 10. Food Forensics Enisa Omanović Mikličanin 11. Microbiomes as tools in human identification Monia Avdić, Lejla Smajlović Skenderagić, Mirsada Hukić 12. Supplement: Procedures for the collection and labeling of biological traces meant for DNA analysis Imer Muhović, Adna Ašić, Larisa Bešić, Mirela Džehverović, Damir Marjanović �Contents Chapter 1 INTRODUCTORY CONCEPTS AND FACTS ........................................................... 15 1. 2. Fundamentals of forensic science ............................................................................................................ 19 1.1. What is forensic science? .................................................................................................................... 19 1.2. Fields of forensic science .................................................................................................................. 19 1.3. Classical criminalistics methods for the identification of human individuals and the individualization of human traces ......................................................................................... 25 1.3.1. Identification and individualization via phenotypic marker analysis ...................................... 27 1.3.2. Identification and individualization using fingerprints ............................................................ 29 1.3.3. Identification using dental records .......................................................................................... 30 1.3.4. Identification and individualization using skeletal remains .................................................... 34 Basic models of molecular genetics ......................................................................................................... 38 2.1. The cell ............................................................................................................................................. 38 2.2. Chromosomes ................................................................................................................................... 39 2.3. Deoxyribonucleic acid (DNA) .......................................................................................................... 42 Chapter 2 HISTORICAL DEVELOPMENT OF FORENSIC GENETICS ................... 47 Chapter 3 VARIABILITY OF DNA AND MOLECULAR MARKERS IN FORENSIC GENETICS .............................................................................................................. 57 3.1. Variable Number Tandem Repeats – VNTR molecular markers .............................................................. 60 3.1.1. RFLP analysis of minisatellite markers .......................................................................................... 61 3.2. STR – Short Tandem Repeat molecular markers ..................................................................................... 62 3.2.1. The structure and nomenclature of STR markers ........................................................................... 63 3.2.2. Standard systems of STR loci ......................................................................................................... 64 3.2.2.1 CODIS (COmbined DNA Indexing System) loci ................................................. 64 3.2.2.2. INTERPOL Standard Set of Loci (ISSOL) ........................................................... 65 3.2.2.3. European Standard Set of Loci (ESS) ................................................................... 65 3.3. Alu repeats .............................................................................................................................................. 66 3.4. SNP – Single Nucleotide Polymorphism .................................................................................................. 66 3.5. mtDNA hypervariable regions ................................................................................................................ 70 Chapter 4 BASIC MODELS AND PHASES OF THE PROCESS OF DNA ANALYSIS ............................................................................................................................................. 75 4.1. Biological traces ........................................................................................................................................ 78 �4.2. Collection and storage of samples .............................................................................................................. 79 4.3. Identification of type of biological trace .................................................................................................... 81 4.3.1. Testing and identification of bodily fluids ....................................................................................... 82 4.3.1.1. Testing and identification of blood traces .............................................................................. 82 4.3.1.2. Testing and identification of sperm traces ............................................................................ 85 4.3.1.3. Testing and identification of saliva traces .............................................................................. 87 4.3.1.4. Testing and identification of urine traces ............................................................................... 88 4.3.2. Testing and identification of hair traces .......................................................................................... 88 4.4. DNA isolation methods ............................................................................................................................. 91 4.4.1. DNA isolation using organic solvents ............................................................................................. 92 4.4.2. DNA isolation using “Chelex® 100” method ................................................................................. 93 4.4.3. DNA isolation using Qiagen method .............................................................................................. 94 4.4.4. Promega DNA IQ™ System ........................................................................................................... 95 4.4.5. Prepfiler™ Forensic DNA Extraction Kit ....................................................................................... 96 4.4.6. Invitrogen ChargeSwitch® System ................................................................................................ 96 4.4.7. Other DNA isolation methods ........................................................................................................ 97 4.5. DNA quantification methods ..................................................................................................................... 98 4.5.1. Determination of DNA quantity in a sample using spectrophotometry ........................................... 98 4.5.2. Determination of concentration, yield and purity of DNA sample using the agarose gel electrophoresis method ................................................................................................................... 99 4.5.3. Hybridization (slot blot) method ................................................................................................... 100 4.5.3.1. QuantiBlot® Human DNA Quantitation Kit ....................................................................... 100 4.5.3.2. AluQuant™ Human DNA Quantitation System .................................................................. 101 4.5.4. qRT-PCR quantification ................................................................................................................ 102 4.5.4.1. Quantifiler® Human DNA Quantification Kit .................................................................... 102 4.5.4.2. Quantifiler® Duo DNA Quantification Kit .......................................................................... 103 4.5.4.2. Quantifiler™ HP DNA Quantification Kit ........................................................................... 104 4.5.4.3. Quantifiler® Trio DNA Quantification Kit ......................................................................... 104 4.5.4.4. Plexor® HY System ............................................................................................................ 105 4.5.4.5. Investigator® Quantiplex Kit .............................................................................................. 106 4.6. Polymerase Chain Reaction ..................................................................................................................... 107 4.6.1. Basic premises of the PCR and its biochemistry ........................................................................... 107 4.6.2. Optimization of basic parameters in application of PCR in forensic genetics ............................. 109 4.7. Detection of PCR results .......................................................................................................................... 110 4.7.1. Detection of allelic variants on STR loci ....................................................................................... 110 4.7.1.1. DNA profile ......................................................................................................................... 112 4.7.2. DNA sequencing ........................................................................................................................... 115 4.8. Application of autosomal multiplex PCR-based systems in forensic genetics ....................................... 116 4.8.1. Early PCR-based systems ............................................................................................................. 117 4.8.1.1. AmpliFLP® D1S80 PCR Amplification Kit ........................................................................ 117 4.8.1.2. AmpliType® PM+DQA1 PCR Amplification and Typing Kit ............................................ 117 �Contents 4.8.2. Commercial autosomal multiplex PCR-based STR systems ....................................................... 118 4.8.2.1. PowerPlex® 16 System ...................................................................................................... 120 4.8.2.2. PowerPlex® 21 System ....................................................................................................... 121 4.8.2.3. AmpFlSTR® Identifiler® PCR Amplification Kit .............................................................. 122 4.8.2.4. Investigator IDplex Kit ....................................................................................................... 123 4.8.2.5 PowerPlex® ESX and ESI System ...................................................................................... 124 4.8.2.6 AmpFlSTR® NGM and NGM Select PCR Amplification kits ............................................ 126 4.8.2.7. GlobalFiler® PCR Amplification Kit .................................................................................. 126 4.8.2.8. Investigator ESSplex Kit ..................................................................................................... 128 4.8.3. MiniSTR Systems ......................................................................................................................... 128 4.8.4. Direct Amplification STR Systems ............................................................................................... 131 4.9. Most frequent challenges in forensic DNA analysis ................................................................................. 134 4.9.1. Low copy number DNA – LCN DNA analysis ............................................................................ 134 4.9.2 Mixed sample analysis ................................................................................................................... 137 4.9.3 Degraded DNA .............................................................................................................................. 138 4.9.4. Microvariants ............................................................................................................................... 138 4.9.5. Mutations ...................................................................................................................................... 139 4.9.7. Challenges in the interpretation of results in court ....................................................................... 141 Chapter 5 APPLICATION OF LINEAGE MARKERS AND X CHROMOSOME ANALYSES IN FORENSIC GENETICS ...................................................................... 147 5.1. Y chromosome analysis in forensic genetics .......................................................................................... 150 5.1.1. Cytogenetic structure of the Y chromosome and its genes ........................................................... 151 5.1.2. Application of the Y chromosome in forensic and population genetics ......................................... 152 5.1.2.1. Minimal haplotype .............................................................................................................. 154 5.1.2.2. Commercial Y-STR multiplex kits ..................................................................................... 155 5.2. Mitochondrial DNA analysis ................................................................................................................... 155 5.2.1. Inheritance of mitochondrial DNA ............................................................................................... 157 5.2.2. The importance of mtDNA analysis in court medicine ................................................................ 158 5.2.3. Heteroplasmy ............................................................................................................................... 159 5.2.4 Mitochondrial DNA Haplogroups ................................................................................................. 160 5.2.5 Mitochondrial SNPs ...................................................................................................................... 160 5.3. Characteristics of the X-chromosome and its application in forensic genetics ...................................... 161 5.3.1. Main characteristics of the X chromosome ................................................................................... 161 5.3.2. Cytogenetic comparison of human X and Y gonosomes ............................................................... 161 5.3.3. Genes on the X chromosome and the molecular and genetic determination of sexes ................... 163 5.3.4. X-linked STR (Short Tandem Repeat) Markers ............................................................................ 165 5.3.5. Applications of X-STR Markers in Forensic DNA Analysis ........................................................ 166 5.3.6. Possibilities of the application of X-STR markers in cases of kinship testing ............................... 167 5.3.6.1. Paternity testing on human skeletal remains and their postmortem identification ...................... 167 5.3.6.2. Paternity testing in cases where potential fathers are closely related ......................................... 167 �5.3.6.3. Paternity testing in cases where the potential father is not available .................................... 167 5.3.6.4. Paternity testing in cases of rape and incest ......................................................................... 168 5.3.6.5. Maternity testing ................................................................................................................. 168 Chapter 6 DEVELOPMENT TRENDS IN FORENSIC GENETICS TECHNOLOGY .............................................................................................................................. 171 6.1. Automation of DNA extraction ............................................................................................................... 174 6.1.1. Promega Maxwell®16 System ..................................................................................................... 174 6.1.2. Maxwell® Forensic Sample Concentrator (FSC) Instrument....................................................... 175 6.1.3. Qiagen EZ1 Advanced Instrument ................................................................................................ 175 6.1.4. Qiagen QIAsymphony® SPInstrument ........................................................................................ 175 6.1.5 Qiagen STAR Q SP Instrument ...................................................................................................... 176 6.1.6. AutoMateExpressTMForensic DNA Extraction System .............................................................. 176 6.1.7. Freedom EVO® ........................................................................................................................... 176 6.1.8. Biomek® 3000 Laboratory Automation Workstation ................................................................... 177 6.1.9. iPrep™ Purification Instrument .................................................................................................... 177 6.2. Development and trends in PCR technology ............................................................................................ 178 6.2.1. Applied Biosystems PCR machines .............................................................................................. 179 6.2.2. Eppendorf PCR machines ............................................................................................................. 180 6.2.3. Rotor-Gene Q ............................................................................................................................... 180 6.2.4. Other PCR machines ..................................................................................................................... 181 6.3. Method and technology development in DNA marker analysis in forensic genetics ............................... 181 6.3.1. Fluorescent labeling and detection ................................................................................................ 181 6.3.2. Development of DNA sequencers and genetic analyzers .............................................................. 183 6.3.2.1. Automatic genetic gel analyzers .......................................................................................... 183 6.3.2.1.1. ABI PRISM 373 DNA SEQUENCER ............................................................... 183 6.3.2.1.2. ABI PRISM 377 DNA SEQUENCER ............................................................... 184 6.3.2.2. Automated capillary genetic analyzers ................................................................................ 184 6.3.2.2.1.ABI PRISM 310 GENETIC ANALYZER ......................................................... 184 6.3.2.2.2. Other systems for molecular marker detection ................................................... 185 6.3.2.3. Recent developments in automatic capillary genetic analyzers .......................................... 185 6.3.2.3.1. Spectrum CE System ......................................................................................... 185 6.3.2.3.2. Spectrum Compact CE System .......................................................................... 185 6.4. New technological fields in forensic genetics .......................................................................................... 186 6.4.1. DNA phenotyping ......................................................................................................................... 186 6.4.2. Genetic methods for determining age and type of biological traces .............................................. 189 6.4.3. Application of INDELs in forensic genetics ................................................................................. 190 6.4.4. Next generation sequencing .......................................................................................................... 191 6.4.4.1. Pyrosequencing ................................................................................................................... 196 6.4.5. Third generation sequencing .................................................................................................. 197 �Contents Chapter 7 BASIC BIOSTATISTICS RULES IN FORENSIC GENETICS .................. 201 7.1. Mendelian inheritance ............................................................................................................................ 204 7.2. Rules in parentage testing ....................................................................................................................... 204 7.3. Hardy-Weinberg equilibrium ................................................................................................................... 204 7.4. Linkage disequilibrium ............................................................................................................................ 205 7.5. Creating a population database ................................................................................................................ 205 7.6. Paternity testing ....................................................................................................................................... 207 7.6.1. Statistical procedures and paternity testing - Paternity Index or Combined Paternity Index ......... 207 7.6.2. Probability of Paternity (W) .......................................................................................................... 209 7.6.3. Random Man Not Excluded (RMNE) .......................................................................................... 210 7.6.4 Motherless paternity testing ........................................................................................................... 211 7.6.5. Maternity testing ........................................................................................................................... 212 7.6.6. Parentage testing as opposed to forensic DNA analysis ................................................................ 214 7.7 Forensic individualization ........................................................................................................................ 214 7.8. Statistical analysis of mixed and low copy number traces ....................................................................... 216 7.8.1 Statistical analysis of mixed traces ................................................................................................ 216 7.8.2. Statistical analysis of low copy number traces ............................................................................. 216 7.9. Statistical testing of biological kinship .................................................................................................... 217 7.10. Identification of mass disaster victims .................................................................................................. 217 7.11. Statistical rules in the analysis of sex-linked markers ............................................................................ 218 7.11.1. Presenting results obtained by the usage of Y-STR systems ........................................................ 218 7.11.2. Presenting results obtained by the usage of X-STR systems .................................................... 218 Chapter 8 DNA DATABASES ......................................................................................................................... 221 8.1. Criteria for Creating Legislation Regarding DNA Databases ................................................................. 224 8.1.1. Criteria for Profile Archiving ....................................................................................................... 224 8.1.1.1. Profiles of Convicted Felons .............................................................................................. 224 8.1.1.2. Profiles of Suspects ............................................................................................................ 224 8.1.1.3. Profiles Obtained from Traces from the Crime Scene ......................................................... 224 8.1.2. Criteria for Removal of Profiles from the Database ..................................................................... 225 8.1.2.1. Profiles of Convicted Felons ............................................................................................... 225 8.1.2.2. Suspects/Arrested Persons .................................................................................................. 225 8.1.3. Sample Storage ............................................................................................................................ 225 8.2. Forensic DNA Databases in the World ..................................................................................................... 225 8.2.1. CODIS Database – United States of America ............................................................................... 225 8.2.2 NDNAD Database – England ....................................................................................................... 226 8.2.3. Application of DNA Analysis in Germany ................................................................................... 227 8.2.4. European Exchange of DNA Data ................................................................................................ 228 8.2.5 INTERPOL’s Global DNA Gateway ............................................................................................. 228 8.2.6 Y Chromosome Databases ............................................................................................................. 229 8.3 Current Situation in the Region ................................................................................................................. 229 �Chapter 9 FORENSIC DNA ANALYSIS OF PLANT AND ANIMAL BIOLOGICAL TRACES .......................................................................................................... 231 9.1. Forensic botany ....................................................................................................................................... 234 9.1.1. Fundamentals of the molecular and genetic techniques in plant material analysis ..................... 234 9.1.1.1. Analysis of STR molecular markers on plant traces ............................................................ 234 9.1.2. Analysis of random/unknown markers ......................................................................................... 235 9.1.2.1. Analysis of randomly amplified polymorphic DNA ............................................................ 235 9.1.2.2. Amplified fragment length polymorphisms ........................................................................ 236 9.1.2.3. Species identification .......................................................................................................... 237 9.1.3. Palynology and Mycology ............................................................................................................ 238 9.2. Fundamentals of animal forensic DNA analysis ..................................................................................... 238 9.2.1. Forensic entomology .................................................................................................................... 238 9.2.1.1. Analysis of human DNA isolated from insects .................................................................... 240 9.2.1.2. Ribonucleic acid analysis (RNA analysis) ........................................................................... 240 9.2.2. Forensic DNA analysis of vertebrates ........................................................................................... 240 9.2.2.1. Analysis of animal nuclear DNA ......................................................................................... 240 9.2.2.2. Analysis of animal mitochondrial DNA .............................................................................. 242 9.2.2. Forensic DNA analysis in the control of food products ............................................................... 242 Chapter 10 FOOD FORENSICS ..................................................................................................................... 245 10.1. Food Fraud ............................................................................................................................................ 248 10.2. Definitions ............................................................................................................................................. 249 10.3. Methods used in food forensics ............................................................................................................. 249 10.3.1. DNA analysis in food forensics .................................................................................................. 250 10.3.2. Applications of DNA analysis in food forensics ........................................................................ 250 10.3.2.1. Identification of meat and fish origin in food products ...................................................... 250 10.3.2.2. Tracing of botanical origin and adulteration identification in basmati rice ........................ 253 10.3.2.3. The provenance of olive oil ............................................................................................... 253 10.3.2.4. Durum wheat pasta adulteration ........................................................................................ 253 10.3.3. Forensic toxicology .................................................................................................................... 254 10.3.4. Genetically modified organisms (GMO) .................................................................................... 254 10.3.5. Trace elements ............................................................................................................................ 255 10.4. Conclusions ........................................................................................................................................... 255 Chapter 11 MICROBIOMES AS TOOLS IN HUMAN IDENTIFICATION ................ 259 11.1. Microbial forensics – an introduction ..................................................................................................... 262 11.2. Human microbial „ID Cards“ ................................................................................................................ 263 11.3. Abundance of microbial species can be individualized ......................................................................... 264 �Contents 11.4. 16S rDNA as microbial signature ........................................................................................................... 266 11.5. Metagenomics reveals complex microbial information ........................................................................ 267 Chapter 12 SUPPLEMENT: SUGGESTED PROCEDURES FOR COLLECTION AND LABELING OF BIOLOGICAL TRACES FOR DNA ANALYSIS ................................................................................................................. 271 12.1. Collection of blood samples ................................................................................................................... 274 12.1.1. Collection of wet blood samples from objects that cannot be delivered for analysis .................. 274 12.1.2. Collection of wet blood samples from objects that can be delivered for analysis ...................... 274 12.1.3. Collection of dry blood samples from objects that cannot be delivered for analysis ................. 275 12.1.4. Collection of dry blood samples from objects that can be delivered for analysis ...................... 276 12.1.5. Blood samples found on wet or moist clothes and shoes ........................................................... 276 12.2. Collection of sperm samples .................................................................................................................. 276 12.2.1. Time period in which it is necessary to collect a sperm sample ................................................ 276 12.2.2. Collection of wet (fresh) sperm samples from objects that cannot be delivered for analysis .................................................................................................................................. 277 12.2.3. Collection of wet (fresh) sperm traces from objects which can be delivered for analysis ........... 277 12.2.4. Collection of dry sperm samples from objects that cannot be delivered for analysis ................ 278 12.2.5. Collection of dry sperm samples from objects that can be delivered for analysis ..................... 278 12.2.6. Collection of sperm samples found inside the victim’s body (vaginal and anal smear) ............. 278 12.2.7. Collection of sperm samples found on the victim’s body ............................................................ 279 12.2.8. Collection of Sperm Samples from the Mouth (Buccal Swab) .................................................. 279 12.2.9. Early Paternity Dispute Testing .................................................................................................. 279 12.3. Collection of Saliva Samples ................................................................................................................ 279 12.3.1. Collection of wet (fresh) saliva traces from objects that cannot be delivered for analysis .......... 279 12.3.2. Collection of wet (fresh) saliva traces from objects that can be delivered for analysis ............. 280 12.3.3. Collection of dry saliva traces from objects that cannot be delivered for analysis .................... 280 12.3.4. Collection of dry saliva traces from objects that can be delivered for analysis ......................... 280 12.3.5. Collection of Saliva Samples from the Body ............................................................................. 281 12.4. Collection of Hair Samples .................................................................................................................... 281 12.4.1. Collection of Hair Samples Found at the Crime Scene .............................................................. 281 12.4.2. Collection of Hair Samples from the Victim’s Body ................................................................... 281 12.4.3. Collection of Hair Samples from the Body of a Victim Potentially Containing Sperm or Blood Traces ............................................................................................................... 282 12.5. Collection of Biological Samples under the Nails and from Feces ....................................................... 282 12.6. Collection of Reference Biological Samples .......................................................................................... 282 12.6.1. Collection of Reference Buccal Mucous Membrane Samples .................................................... 283 12.6.2. Collection of Reference Blood Samples ..................................................................................... 283 12.6.3. Collection of Skeletal Remains .................................................................................................. 283 12.6.4. Collection of Personal Objects for Use as Reference Samples .................................................. 284 Index ............................................................................................................................................................... 285 �FOREWORD The science of the 21st century has not given up on its rapid development. The pace of evident progress in certain scientific disciplines, especially those relying on applied genetics, does not allow for a breakthrough in the collection, sorting and presentation of the latest achievements made in hundreds of laboratories around the world. Continuous education of scientists, professors, experts, and users of scientific achievements has never been this prominent and observable. After a brief analysis of the development of forensic genetics in the past five years, we have decided that it would be wise to approach the complementation of existing material available with, as we then thought, “some new information”. But when we included everything we wanted to add onto the previous edition, we found that the new facts, hypotheses and models have been generated, as well as a promising direction for potential development established. Soon upon this realization, we had nothing left to do but to, significantly influenced by young and enthusiastic associates, “roll up our sleeves” and prepare a new textbook. As a result, this book was created, which at the moment of its creation is probably the only existing edition that includes the most up-to-date information, especially related to the new multiplex STR systems, next-generation sequencing platforms and lineage markers, as well as new approaches in forensic DNA analysis in general. Two completely new chapters have been prepared, including the topics of food forensics and microbiology in forensic investigations. We are especially proud of the last chapter of this book that gives brief, understandable and highly applicable guidelines for proper sample handling, collection and storage, and overall model of behavior at the crime scene. As in the previous editions of this material, we tried to present the basic molecular biological, biochemical, statistical and technological knowledge, and other principles that must be known in order to comprehend the application of fundamental scientific knowledge in forensic genetics. Also, we aimed at adding everything that is important into this book, and also what is written within the best books of the world, and everything that we have learnt from our practical work in the past decade. By preparing this edition in English language, we have thought of potential international readers of our book and tried our best to make this text as accessible worldwide as possible. Damir Marjanović Dragan Primorac Serkan Doğan Sarajevo/Zagreb, Summer of 2018 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3774 Title A name given to the resource FORENSIC GENETICS, THEORY AND APPLICATION Author Author MARJANOVIĆ, Damir Primorac, Dragan DOGAN, Serkan Abstract A summary of the resource. FOREWORD The science of the 21st century has not given up on its rapid development. The pace of evident progress in certain scientifc disciplines, especially those relying on applied genetics, does not allow for a breakthrough in the collection, sorting and presentation of the latest achievements made in hundreds of laboratories around the world. Continuous education of scientists, professors, experts, and users of scientifc achievements has never been this prominent and observable. After a brief analysis of the development of forensic genetics in the past fve years, we have decided that it would be wise to approach the complementation of existing material available with, as we then thought, “some new information”. But when we included everything we wanted to add onto the previous edition, we found that the new facts, hypotheses and models have been generated, as well as a promising direction for potential development established. Soon upon this realization, we had nothing left to do but to, signifcantly infuenced by young and enthusiastic associates, “roll up our sleeves” and prepare a new textbook. As a result, this book was created, which at the moment of its creation is probably the only existing edition that includes the most up-to-date information, especially related to the new multiplex STR systems, next-generation sequencing platforms and lineage markers, as well as new approaches in forensic DNA analysis in general. Two completely new chapters have been prepared, including the topics of food forensics and microbiology in forensic investigations. We are especially proud of the last chapter of this book that gives brief, understandable and highly applicable guidelines for proper sample handling, collection and storage, and overall model of behavior at the crime scene. As in the previous editions of this material, we tried to present the basic molecular biological, biochemical, statistical and technological knowledge, and other principles that must be known in order to comprehend the application of fundamental scientifc knowledge in forensic genetics. Also, we aimed at adding everything that is important into this book, and also what is written within the best books of the world, and everything that we have learnt from our practical work in the past decade. By preparing this edition in English language, we have thought of potential international readers of our book and tried our best to make this text as accessible worldwide as possible. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2018 Keywords Keywords. Book PeerReviewed Q Science (General) https://omeka.ibu.edu.ba/files/original/49c1a0dbe8e68725026af0cea5d546a3.pdf 7283c2aa89c62de29776de4f3d63c6ec Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3754 Title A name given to the resource Determinants of the Financing Obstacles Faced by SMEs: An Empirical Study of Emerging Economies Author Author Nizaeva, Mirgul Coskun, Ali Abstract A summary of the resource. Ab stract: Small and medium sized enterprises (SMEs) play a crucial role in the economic development of emerging countries. The lack of access to finances is one of the important growth constraints the SMEs face. This study investigates the firm and country specific determinants of the financial constraint levels of SMEs in selected emerging Western Balkan economies. The main determinants of the financing obstacles examined in the sampled countries were: firm size, ownership type, and age, accounting information transparency, the depth of credit information indexes, the banking sector concentration, property registration costs; and per capita GDP. The findings confirm that firm size is a significant determinant of the financial constraint levels of SMEs in the selected economies. Moreover, we found that older firms are financially more constrained in the region. The possible economic implications of the positive association between firm age and financial constraint are discussed. Banking sector concentration level plays crucial role in the external financing of SMEs in developing countries. By closely examining the firm characteristics and country-level factors that determine the degree of the financing obstacles faced by SMEs, we observed that in developing economies overall institutional and financial problems are more important than firm-specific Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2018 Keywords Keywords. Article PeerReviewed DOI Digital object identifier doi: 10.14706/JECOSS17725 Identifier An unambiguous reference to the resource within a given context ISSN 1986-8499, H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/9ed288136b526ef91bdec5e71c5ad851.pdf 4a98cccc63272922250f00a2bdf0c3c8 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3766 Title A name given to the resource Journal of Economic and Social Studies, Volume 7, Issue 1 Publisher An entity responsible for making the resource available International Burch University Author Author DUMAN, Teoman Orhan, Mehmet Hadžiahmetović Dogru, Nereida Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Book PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/e9c3c290395cf9c8f18735fa5dd201e1.pdf 0e608a1c682d644f67ea09ceb908ed27 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3718 Title A name given to the resource Hiring a High-quality Auditor and debt maturity structure: Evidence from Iranian firms Author Author Ahmadi, Mobina Gerayli, Mehdi Safari Abstract A summary of the resource. Abstract: The current research is an attempt to offer new insights into the association between hiring high-quality audit firms and corporate debt maturity structure. To this end, 94 firms listed on the Tehran Stock Exchange were scrutinized for the period 2011-2015. To test the research hypotheses, multiple regression and data panel were employed. The findings confirm that a high-quality audit firm can enhance the debt maturity. The results of testing the research hypothesis point to a significant correlation between the hiring of a high-quality audit firm and corporate debt maturity structure, in that short-term debt and quality audit are two alternative mechanisms used to mitigate information asymmetry and monitor managerial behavior. Therefore, in firms audited by high-quality audit firms, due to the effective monitoring imposed by auditors on debt convent, creditors experience information asymmetry and less agency costs, thereby desiring to extend the debt maturity. The findings of current study not only fill existing gaps in the field, but also contribute to decision-making practices in stock exchange. Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Article PeerReviewed Identifier An unambiguous reference to the resource within a given context ISSN 1986-8499 (In Press) H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/6ef5166bea52ae8586cb08a476d1442b.pdf fd0f7305d7f65f50d87c3190febb79d4 PDF Text Text Tourist Potential as a Factor of Rural Territories Development: Experience of the Russian Federation Regions Polina Ananchenkova Academy of labour and social relations Russia ananchenkova@yandex.ru Abstract: World experience shows that in Russia and other countries, the development of rural tourism can be a very effective activity aimed at environmental, economic, and social development. Today, about 20000 villages in Russia are on the verge of extinction. Consequently, rural tourism can and should become the very “locomotive” that will really pull out and revive the rural areas of Russia. The development of rural tourism is named among the priority area provided for in the “Concept of Sustainable Development of Rural Territories of the Russian Federation for the period up to 2020”, approved by Order of the Government of Russia in 2010. Expert assessments based on studies conducted in the regions of the Russian Federation show that the approximate level of income from rural tourism activity per administrative region of the constituent entity of Russia may be about 30 million rubles (500 thousand US dollars) per year. In the case of the implementation of an integrated approach involving the joint development of agricultural activities and rural tourism, the effect can double – up to 50-60 billion rubles per year. Rural tourism in Russia is a new socio-economic phenomenon oriented to the use of natural, cultural, historical resources of rural areas to create and supply a tourist product to a wide range of people. In this regard, it should be thought that the strategic priorities of the national policy aimed at stimulating tourism in rural areas should be the concentration of tourist resources and creation of destinations that include backbone tourist centers with high potential for the formation of rural tours, and territories adjacent to the borders. At the same time, the activation of rural tourism will allow developing territories that do not have promising industrial and agricultural organizations, and thereby improve the socioeconomic situation of the country as a whole. Keywords: rural territories, development, tourism, Russian Federation JEL Classification: Z320, R190, Q010 Introduction World experience shows that in Russia and other countries, the development of rural tourism can be a very effective activity aimed at environmental, economic, and social development. At the end of XX and beginning of XXI century in the world a great interest to rural tourism has arisen, and different countries have excellent examples of organization and promotion of this type of tourism. At this, each country thanks to natural landscapes, traditions of agriculture and cattle breeding, specifics of cuisine, rural culture, architectural appearance and vernacular legacy of villages create own national model of rural tourism development. Rural tourism is slowly 56 �becoming popular, fashionable and recreation in countryside already takes second place after seaside vacation. Russia does not remain aside from modern trends in this area. Today, about 20,000 villages in Russia are on the verge of extinction. Consequently, rural tourism can and should become the very “locomotive” that will really pull out and revive the rural areas of Russia. Subjects of rural tourism services provision According to data of monitoring of rural tourism development in regions of the Russian Federation, subjects of rural tourism services provision, in general, are: - small businesses providing accommodation, catering, and excursion services; - Peasant Farm Enterprises, Household Farms, farmers; - food processing enterprises; - administration of Specially Protected Natural Reservations (SPNR); - institutions of culture and sports in rural areas, in some cases, schools; - religious sites; - rural residents and summer visitors. Subjects of services provision have one thing in common, i.e. all of them are located at rural area, but due to organizational-legal stats and different departmental affiliation there is a certain discrepancy in interests. List of services provided to tourists nowadays in almost each region is rather diverse, and depends on demand as well as on initiative and wishes of subjects providing services. Approximate range of services is as follows: - services of temporary accommodation in guest rooms, rural guest houses, houses, inns, etc.; - catering and tasting services; - agro-tourist services (participation in agricultural operations: haymaking, shearing, milking, etc.); - agro-tourist services (gathering of mushrooms, berries, vegetables, wild plants, etc.); - sale of agricultural products, meat, dairy products, wild plants, crafts, etc.; - riding horses, deer, camels, dogs, agricultural machinery; - services of fishing, hunting; - rental services, baths, bakeries, smokehouses, parking lots, etc. - cultural and educational facilities (rural Museum, Club, library); - training and teaching handicrafts and trades; - participation in event activities and religious holidays; - other. Despite wide range of services to be provided within rural tourism subjects’ activities are focused on three directions: 57 �At first, services of temporary accommodation in guest rooms, rural guest houses, houses, inns, etc. One of the first regions of Russia to have achieved positive results in reception of tourists in private (rural) houses with “bed & breakfast” services as well as in teaching local residents the basics of tourism organization is the Republic of Karelia (http://www.ticrk.ru). Rural estates’ owners in Karelia were supported within frames of implementation of international project, Tacis, “Development of rural tourism on basis of rational use of natural and cultural resources” main result of which according to experts was establishment of Association of Rural Estates’ Owners “Estate” for coordination and support of activities of rural houses’ owners. Second, tourist and tour services on basis of agricultural enterprises, farms, fishing facilities, facilities of food processing industry, and etc. It should be noted that National Standard of the Russian Federation GOST R 50681-2010 “Tourist Services. Design of Tourist Services” determines co-providers of tourist services: Organizations and enterprises of tourist industry as well as private entrepreneurs rendering certain services (accommodation, catering, transport entities, exhibition complexes, museums, and etc.) under contracts concluded with tour operators at formation of tourist product. Obviously, objects of agricultural sector providing tourist and tour services refer to this list to the similar ones. In many Russian regions tours to special agricultural farms/agricultural production facilities become rather popular, during which the visitor can get acquainted not only with production process but also can try and purchase ready products, can learn some recipes, etc. (cheese makers, wine makers, smokehouses, dairies, mushroom farms, etc.). Level of agriculture development in regions attracts attention of both farmers and manufacturers of agricultural products, and people interested in agriculture of the region. Third, tourist and tour services rendered by rural cultural institutions (libraries, museums, cultural and recreational institutions), whereby we are talking not only about tours, acquaintance with life and traditions, visiting religious sites, eves, but also about teaching handicrafts and trades, singing and dancing skills, and etc. In 2014, for the first, in federal budget there was allocated over three billion Rubles for renovation of material base of culture in villages and small towns. Mobile multi-functional cultural centers have been provided for rural area. Since 2016 till 2020 Federal Target Program “Sustainable Development of Rural Territories” where Ministry of Culture of the Russian Federation is a state customer, for reconstruction of operating rural institutions of culture provides for 2.8 billion Rubles from Federal Budget. Today, outside culture it is impossible to ensure better quality and variety of services of cultural, -educational, ethnographic, rural, event, and social tourism. These are exactly the types of tourism that significantly contribute to education and moral improvement of society, civil patriotism and harmonization of inter-ethnic relations, development of tolerance and respect for cultures of different peoples. 58 �State support of rural tourism in the Russian Federation Nowadays, a great attention in the Russian Federation is drawn to state support of tourism development in general and rural tourism in particular. Strategy of Tourism Development in the Russian Federation until 2020 under Federal Target Program “Development of Domestic and Inbound Tourism in the Russian Federation (20112018)” defines rural and ecological tourism as most promising for majority of regions of Russia. This involves a range of issues, i.e. creation of tourist product, rational use of natural and cultural heritage of the region, interests of local economy on basis of interaction and mutual benefits, full support of driving force of rural tourism, entrepreneurship, involvement of community in tourism development, linking interests of businesses and residents on basis of mutually beneficial cooperation. Today, in many Russian regions priority of rural tourism development has been confirmed by real actions and quite tangible results. And, and in light of modern realities in terms of imposition of sanctions, stimulation of interest in products and services of domestic tourism will increase business and investment activity in field of rural tourism. In 2014, the Ministry of Culture of the Russian Federation and the Federal Agency for Tourism hosted a number of major events in field of rural tourism. These are international forum “Agrotourism in Russia” held at the Republic of Buryatia, Russian Conference on Conservation of Village Culture and Rural Tourism Development in Lipetsk, tourist forum “Rural Tourism in Russia” in the Orenburg region. Within each event there were discussed current trends and experiences of development of rural tourism in regions of the Russian Federation, especially organization of tourist activity in rural areas and problems of legislative, infrastructure, financial, personnel, informational support of development of rural tourism. Special attention was given to measures of state support for rural tourism development at federal, regional and municipal levels. Of vast interest there was experience of self-organization and coordination of agro-tourist activities within such projects as the “Association of Most Beautiful Villages of Russia”, and “Peasant Hospitality”. At presentation venues of Forums considerable part of space has been showcasing best regional projects in chosen areas of rural tourism development included in collection of materials reflecting best practices of subjects of the Russian Federation on development of rural tourism. Concept of sustainable development of rural areas of the Russian Federation for a period until 2020, and Federal Target Program “Sustainable Development of Rural Territories of the Russian Federation for a Period till 2020” define objectives of stimulating increase in jobs in nonagricultural fields of activity in all possible organizational forms, especially, in field of recreational and environment protection activities, agro- and environmental tourism, rural hotel business. To improve cultural services for rural population, preservation and development of cultural heritage, and enhance creative capacity of rural inhabitants there was determined an objective of rebuilding, having cultural and historical significance farmsteads and other 59 �architectural and natural monuments, creation of museums, manor-ethnographic complexes and other infrastructure of rural tourism as well as other activities. By Decree of the Government of the Russian Federation as of February 2, 2015 No. 151-r there was adopted a strategy for sustainable development of rural territories for a period till 2030 aimed at creation of conditions for sustained improvements in quality and standard of living of rural population through benefits of rural lifestyle. Strategy states that rural tourism is one of major directions of non-agricultural types of activity as well as has important socio-economical functions of creation of attractive jobs including for rural youth and women; on development of rural territories; on complex use of natural and cultural potentials of rural areas. Most important for subjects of agricultural activities providing tourist services, for tourist companies organizing tours to rural areas, for regional and local governments is a need to implement measures aimed at formation of agro-tourist clusters; at holding educational events (advanced qualification courses, educational workshops, master-classes, and trainings) for owner of rural guest houses, representative of farms, private entrepreneurs, rural residents engaged in organization and provision of tourist services in rural areas; media coverage of best practice and most successful projects on development of rural tourism. Analysis of measures of state support for rural tourism in regions has shown that more used measures are provision of subsidies and grants (for repair and reconstruction of rural guest houses, landscaping; participation in exhibitions; promotion; contests; training). Recipients of subsidies and grants are small enterprises (owners of guest houses, manors, ethnicity complexes, and farms in rare cases). In majority of regions state support of rural tourism is provided within frames of state programs on development of culture and tourism, development of agriculture, support for small businesses. Exception is Belgorod Region, where program of “Development of rural tourism in the Belgorod Region for 2011-2015” is being implemented. The main problems of rural tourism development in the Russian Federation Analysis of materials of conferences, forums, round tables on rural tourism determined key problems of rural tourism development in regions of the Russian Federation which hinder effective and dynamic development of this direction of rural population occupancy. 1) Existing federal regulatory-legal acts governing activities in field of tourism lack the concept of rural tourism. Regional practice for identification of discussed type of tourist activity widely apply following concepts: “agro-tourism”, “green tourism”, “farm tourism”, “village tourism”, and etc. However, nowadays, all those regulating this field of activity and those engaged in this type of activity, as well as supervisory authorities and consumers have to use single legal definition. 2) Currently in regions main means for accommodation in rural areas are "guest houses" whereas paragraph 3.3 of the national standard of the Russian Federation GOST R 51185-2008 “Tourist services. Accommodation. General requirements” approved by the 60 �3) 4) 5) 6) 7) Decree of Rostechregulirovanie as of 18.12.2008 No. 518-st specifies only “guest rooms, chalets, bungalows, caravans”. Significant problem for development of rural tourism is underdeveloped and in some municipalities missing transport and engineering infrastructure (roads, electricity, water networks, sewage treatment plants, bank protections, etc.), which is an obstacle to private investments in tourism industry. Lack of telephone communication, Internet is often an insurmountable obstacle for both, tourists and service providers. But above all, absence of roads to rural tourism sites which include guest houses, and farms. In most regions, one of the most important motivations for recreation at countryside is visiting sites of cultural and historical heritage, religious sites, ethnographic and museum complexes, old houses, castles, estates, etc. Tourism allows for drawing attention to unique historical and cultural values, discoveries of earlier unknown or unfairly forgotten historical settlements, sites and names. Experts note inadequate involvement of values of the territory in tour programs. In many Russian regions growing demand for rural tourism services enhanced investment activities in reconstruction and construction of guest houses, small hotels, manors, ethnicity complexes, catering, rural markets, trading pavilions, etc. Today it is quite difficult to obtain available loans for implementation of these projects in rural areas. According to experts, it is necessary to provide for small businesses in field of rural tourism concessional borrowings, as well as development of methodical recommendations and providing special advice for preparation and implementation of business project. Significant problem is misunderstanding and sometimes ignorance by rural entrepreneurs of need to use market-based instruments for promotion of rural tourism services. In many regions there are formed information databases of rural tourism sites, and first of all, of accommodation facilities. According to experts, there is a need in consolidated actions of rural tourism businesses and greater cooperation on part of authorities on organization of study tours, participation in exhibitions, advertising, website creation, etc. Experts recommend to regularly fill the portal www.naselo.ru, the first Russian social network designed to increase tourist flow to the countryside. Serious and long-term challenge is staffing of rural tourism which shall be addressed comprehensively. To avoid mistakes and disappointments, it is necessary to know organization of tourist services, hotel and restaurant business, marketing rules, calculation of costs, cost recovery and funding strategy. In some regions of the Russian Federation (Altai Region, the Republic of Buryatia, the Republic of Karelia, Pskov, Ryazan, Sverdlovsk regions, etc.) there is ongoing large and coherent work on organization of training courses, development of methodological recommendations for development of rural tourism. With purpose of informational, legal and financial support it is proposed to establish informational-methodological centers for owners of rural houses and providers of accompanying services for rural tourism. 61 �8) Insufficient level of coordination of activities in field of rural tourism, despite increased attention to creation of associations of rural tourism. At the federal level, there are such associations as the “Association for promotion of rural tourism”, “National association of rural tourism entities” which pay especial attention to issues of development of regulatory base for rural tourism; classification of objects of rural (agro) tourism, first of all, rural guest houses; development of mechanisms for address support of rural tourism subjects; informational and consultancy support of business entities; increase of role of local governments in development of rural tourism. Experts of Associations are confident that success of rural tourism development largely depends on local governments, their ability to coordinate planning and management of tourism development, encourage participation of local people in arrangement of tourist services, advise and help those people who want to establish business, to support development of rural culture. Conclusion At the end of XX and beginning of XXI century in the world a great interest to rural tourism has arisen, and different countries have excellent examples of organization and promotion of this type of tourism. At this, each country thanks to natural landscapes, traditions of agriculture and cattle breeding, specifics of cuisine, rural culture, architectural appearance and vernacular legacy of villages create own national model of rural tourism development. Russia does not remain aside from modern trends in this area. Rural tourism is slowly becoming popular, fashionable and recreation in countryside already takes second place after seaside vacation. References Kamilov M., Kamilova P., Kamilova, Z. (2016). Rural tourism as a factor of sustainable development of territories. Russian Agriculture Economy, 12, 39-54. Novichkov N., Novikov V., Novichkova N. (2014). Development of tourism at rural territories of Russia in context of number of social-economic trends. Russian Agriculture Economy, 3, 7-14. Shimova O.S. (2012). Basics of sustainable tourism. - Moscow: INFRA-M. Russia in figures. 2012: Brief statistical collection/Rosstat. - M., 2012 Russia in figures. Annual Report for 2015 (2016). Moscow: Federal state statistics service. Main indicators of agriculture in Russia. Annual Report for 2015 (2016). Moscow: Federal state statistics service. Leontiev J., Timoshenkova O. (2013). Regional tourist destination and its social-economic development. Retrieved from: http://business-inform.net/pdf/2013/6_0/165_170.pdf 62 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3655 Title A name given to the resource Tourist Potential as a Factor of Rural Territories Development: Experience of the Russian Federation Regions (doi: 10.14706/icesos1718) Author Author Ananchenkova, Polina Abstract A summary of the resource. Abstract: World experience shows that in Russia and other countries, the development of rural tourism can be a very effective activity aimed at environmental, economic, and social development. Today, about 20000 villages in Russia are on the verge of extinction. Consequently, rural tourism can and should become the very “locomotive” that will really pull out and revive the rural areas of Russia. The development of rural tourism is named among the priority area provided for in the “Concept of Sustainable Development of Rural Territories of the Russian Federation for the period up to 2020”, approved by Order of the Government of Russia in 2010. Expert assessments based on studies conducted in the regions of the Russian Federation show that the approximate level of income from rural tourism activity per administrative region of the constituent entity of Russia may be about 30 million rubles (500 thousand US dollars) per year. In the case of the implementation of an integrated approach involving the joint development of agricultural activities and rural tourism, the effect can double – up to 50-60 billion rubles per year. Rural tourism in Russia is a new socio-economic phenomenon oriented to the use of natural, cultural, historical resources of rural areas to create and supply a tourist product to a wide range of people. In this regard, it should be thought that the strategic priorities of the national policy aimed at stimulating tourism in rural areas should be the concentration of tourist resources and creation of destinations that include backbone tourist centers with high potential for the formation of rural tours, and territories adjacent to the borders. At the same time, the activation of rural tourism will allow developing territories that do not have promising industrial and agricultural organizations, and thereby improve the socioeconomic situation of the country as a whole. Keywords: rural territories, development, tourism, Russian Federation Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/2655aceaeacff6a92b5e2a2a887acd80.pdf 7fbfbc48be611c8ffd8b5a25ab80f691 PDF Text Text Quality of Education and Intellectual Capital: Analysis of the Competitive Position of Universities Dino Arnaut Faculty of Economics, University of Zenica Bosnia and Herzegovina arnaut.dino@gmail.com Abstract: Intellectual capital opened the way for research into this area, which forms the basis of the new knowledge economy. The development of intellectual capital has a growing impact on the economic and social processes. Intellectual capital is now even more important than tangible assets. If a country wants to develop and become economically strong and enlightened it needs to build a modern and flexible and well suited and efficient education system that is ready and able to responses to all the global technological and social changes, as well as the local current social needs. To achieve this there is a need to establish institutional cooperation between universities, governments, research institutions. Education has a double meaning that is economic and social. It represents a means to improve economic standards as well to spread spiritual perspective and improvement of own intellectual and emotional life. Sociologically it is established that education is beneficial both for the individual and for society. Therefore, it not only contributes to higher profits for the individual, but also its better social status and reputation of the company, financial and social security, development of identity and self-confidence, self-esteem development and personal satisfaction, better understanding of the political situation and greater social engagement and cohesion, respect for social norms, reducing stereotypes and prejudice, improving gender relations and better education of children, development of tolerance and ethical behaviour, aspirations towards healthy living, and better physical and mental health. Investments in education are an important factor for competitiveness, growth and development of a country. Education has a key role in improving the human capital and the development of a knowledge based society. It contributes to the unification of life chances, personality development in the spirit of liberty, intellectual development and spiritual and cultural richness. The aim of this paper is to investigate connection between service quality and competitive position of Universities in Bosnia and Herzegovina to help developing new and improved academic programs that will contribute development of future strategies based on intellectual capital. Keywords: Intellectual Capital, Quality of Education, Education System, Service Quality, Bosnia and Herzegovina JEL Classification: O34, I2, M3 Introduction Over the last few decades, the quality of service has been gained and takes tremendous attention from both managers and academics due to their significant impact on business results, cost reduction, customer satisfaction and loyalty, as well as profitability. Therefore, quality is increasingly seen as an investment for a company or institution, where efforts to improve and improve it result in an increase in the number of customers (consumers), as well as increase the volume of purchases from existing customers, which also leads to growth of company profit. 84 �To gain competitive advantage among other higher education institutions, universities require greater focus on service quality. Therefore, universities want and try to examine their current strategic positions by evaluating existing services and adapting to consumer perceptions to improve or gain their leadership position. Intellectual capital (IC) opened the way for research into this area, which forms the basis of the new knowledge economy. The development of intellectual capital has a growing impact on the economic and social processes and now it is even more important than tangible assets. If a country wants to develop and become economically strong and enlightened it needs to build a modern and flexible and well suited and efficient education system that is ready and able to responses to all the global technological and social changes, as well as the local current social needs. To achieve this there is a need to establish institutional cooperation between universities, governments, research institutions. Therefore, just defining and measuring service quality at universities can serve as an initial step towards more orientated and friendly education services for students, as well as improving the overall provision of services in educational institutions. This provides room for the establishment of clear consumer-oriented standards and the establishment of benchmarks for quality service comparison both in public and private universities. Education has a double meaning that is economic and social. It represents a means to improve economic standards as well to spread spiritual perspective and improvement of own intellectual and emotional life. Literature review European higher education and research organizations have undergone a deep transformation process over the past decades. This process can be analysed by considering two parallel processes. The first process is the theoretical insight that provides two perspectives of evolutionary significance. These are the so-called two knowledge production methods (Gibbons et al., 1994) and the triple Helix model (Etzkowitz and Leydesdorff, 1996). Both perspectives emphasize the emergence of a new paradigm of knowledge production that is defined by transdisciplinary and research-oriented solutions. In this scenario, the relationship between university, industry and government becomes more dynamic and mutually dependable and conditioned, thus contributing to the creation of hybrid organizations, the creation of alliances between universities and firms, and the creation of a trilateral network and other forms of cooperation that enhance the quality of education. Therefore, universities themselves are interacting with various alternative knowledge producers (Gibbons, 1998, p.1). This framework is most commonly accepted in professional literature and has become crucial for understanding the role of universities and their connection with other actors in the current economy (Mowery and Sampat, 2004). 85 �The second process is an ever-growing interest in higher education institutions and intensive discussions about the role they play in the paradigm shift. This process is primarily represented by the European Commission's (2006) policy actions and the resulting collective process in some institutions such as the European Association of Universities (EUAs), the European Association of Managers and Research Administrators (EARMA), as well as individual groups of experts, such as the group responsible for reporting on intellectual capital to increase research, development and innovation in small and medium-sized enterprises (RICARDIS report). Adaptation of management and reporting of IC in companies to other types of organizations developed in two different ways. First, it primarily deals with the assessment of intangible assets aggregated into the mezo (communities, industry, etc.) and at the macro level (cities, regions and nations). Thus, the World Bank has organized various conferences on this issue in the period 2005-2007. (Chatzkel, 2006). Since 1999, efforts have been made to measure the state-level IC, starting with Sweden (Rembe, 1999), Israel (Pasher, 1999) and the Arab region (Bontis, 2004), and so on. Another way suggests the use of IC framework at the micro level for public institutions. Some papers involved in this group are based on the principles of new public management. These principles have been used by governments since the 1980s to improve the efficiency of the public sector and the quality of their services, through the decentralization process and the application of competition, by treating consumers of public services as consumers. In this way, governments give a certain institution more autonomy to fulfil its goals and reward the effect (Borins, 1995), which requires measurement and reporting mechanisms, in accordance with appropriate revision rules. This phenomenon was initially seen as a problem for developed countries, particularly Anglo-Saxon, with best case studies in Great Britain, Australia and New Zealand (Barzelay 2001, Guthrie et al., 2004). USA, Canada and, to a lesser extent, some European countries have caught their attention (Borins 2002, Guthrie et al., 2004), and the principles are provisionally applied in some African developing countries (Larbi, 1999). This paper shares the same opinion and agrees with the views of Mouritsen et al. (2005) and Leitner et al. (2005) in the sense that the IC framework is a valid attempt to meet the new demands of public institutions and that the IC report is useful tool for internal and external purposes. The IC report can help identify structural and personal strengths and weaknesses. It discovers the current state of the various university missions and can be used as a control and monitoring instrument (Altenburger and Schaffhauser-Linzatti, 2006). The purpose of the ICU report, which is also an integral part of the OEU project, is to make recommendations for publishing university research information. In accordance with the recommendations of the European Commission (2006), the report presents a logical shift from management and internal strategy, based on the design of the vision and objectives of the institution, to the publication of indicators considering the previous guidelines valid for companies (Meritum Protect, 2002), and for the universities (Leitner and Warden, 2004). 86 �The indicators have classified the next well-known taxonomy into three categories of capital, namely human, organizational and relational capital. Within each of these categories, each title monitors the strategic issues defined in the OEU guide. The guide itself suggests that indicators are expressed both in absolute and relative terms to make easy comparisons easier. University rankings Over the last ten years there has been an increasing interest in ranking the university. The annual ranking of world universities is published by many, starting with QS for the Times Higher Education Supplement, the Shanghai Jiao Tong University, the Higher Education and Accreditation Council of Taiwan, and Cybermetrics Lab in CSIC. The Academic Ranking of World Universities (ARWU) is being published each year by the Shanghai Jiao Tong University of Higher Education Institute. This is the first level of ranking with the intent of worldwide coverage based on the academic or research effectiveness of the university. Its indicators include alumni and staff that received Nobel or similar prestigious awards, highly quoted researchers in popular research fields, articles published in selected top magazines, indexed index articles by Thomson-ISI, and performance by academics. The Web Ranking of World Universities or Webometrics List is being conducted since 2004 (Aguillo et al, 2008) by Cybermetrics Lab, a research group of the Spanish National Research Council (CSIC). They use web data downloaded from commercial search engines, including web pages, rich format documents (pdf, doc, ppt and ps), works indexed by Google Scholar (this indicator was added in 2006) and many external links as a measure Link visibility or impact. Table 1: Different emphasis of different university rankings Orientation to students US News & Orientation to Research Webometrics Shanghai Taiwan Leiden WR ARWU HEEACT CWTS THE-QS WR McLeans Costs Opinions Services Impact Scientific contribution Web visibility Prestige Web presence Awards Impact Excellence Source: Authors’ own work The specifics of university rankings are shown in Table 1. As can be seen, certain rankings are strictly based on research data. Webometrics, on the other hand, has one weakness, and many universities do not have a strict web policy. This is not such a big deal with the universities in this research, so this weakness may be neglected. 87 �Compared to the indicators of intellectual capital of higher education institutions and ranking of universities, we conclude that there are common indicators. Therefore, as part of this research, the Webometrics list will be used as the rank of success of the tested universities and their competitiveness on the market of Bosnia and Herzegovina. Their position will be tested and compared with their perceived quality of service. Service Quality There is a lot about service quality in the literature itself. We have many quality definitions as well as its concept and its different dimensions. Thus, according to Juran (1988), quality is a convenience for use, that is, to what extent the product successfully serves the purpose of the user when used. Crosby (1982) argues that quality is in line with requirements. Gronroos (1984) is one of the first academics to focus on quality of service. According to him, the quality of service consists of two dimensions, technical quality and functional quality. Technical quality refers to the outcome, that is to what the customer has received from the service itself and can be measured in a similar way as the quality assessment of the product. On the other hand, functional quality refers to the process of evaluating the way of providing services. Image is an important factor affecting the service quality, and serves as a filter in perceiving quality of service as favourable, neutral or unfavourable (Gronroos 1984, 2000). In a sophisticated 1988 study, Parasuraman et al. have reduced the original number of service quality dimensions from ten to five, claiming that these five dimensions fully cover the domain of service quality. Thus, the five finals of quality of service, according to Parasuraman et al. (1985) are: • Tangibles - the physical dimension of a service, such as state of the building, equipment, staff appearance, and the like. • Reliability - the ability to deliver the promised service, reliably, accurately and on time. • Responsiveness - willingness and willingness to help customers and provide fast service. • Assurance - knowledge and kindness of employees and their ability to inspire and stimulate trust and confidence. • Empathy - attitude, individualized relationship, and attention paid by the company towards its customers (customers). Parasuraman et al. (1988) have also developed a service quality assessment tool called SERVQUAL, which is a multifaceted scale with good reliability and validity. The scale consists of two parts evaluating the quality of the service. The first part is a section of expectation that contains 22 statements to measure the expectation of quality of service by the consumer (customer). The second section is a perception section that contains the appropriate set of 22 statements to measure how users perceive (experience) the quality of the service. In these sections, for expectations and perceptions, use the same phrases with the difference that one asks about what the respondent expects from an excellent service provider, and the other asks about the actual, perceived, service provided. Consumers give their grades on the expectations and 88 �perceptions of the quality of services on a seven-point Likert scale, which range from completely disagree (1) to completely agree (7). The quality of services is calculated by the difference between estimated expectations and perceptions, that is, the gap between them. Parasuraman et al. (1994) found that the SERVQUAL scale is a very useful starting point for measuring the quality of services. Three contrastive approaches to quality measurement can be classified within the education. The first approach adjusts the SERVQUAL instrument (Rigotti and Pitt, 1992, Cuthbert, 1996a, 1996b, Owlia and Aspinall, 1996, Oldfield and Baron, 2000, O'Neill and Palmer, 2001). The other uses methods for evaluating the quality of teaching and learning (Entwistle and Tait, 1990; Ramsden, 1991; Marsh and Roche, 1993), while the third uses methods for assessing the quality of overall student experience (Harvey et al., 1992, Roberts and Higgins, 1992; Hill, 1995; Aldridge and Rowley, 1998; Gaell, 2000; Watson et al., 2002; Wiers-Jenssen et al., 2002). In the studies in which SERVQUAL is applied, it is necessary to modify the questionnaire, and there is no consensus on the dimensions of service quality and the importance of each dimension in the context of higher education. However, studies support the importance and reliability of this methodology within the measurement of the quality of higher education. Tan (1986) conducted a review of the methods used to assess the quality of teaching in higher education in the USA area back in 1986, in which three types of studies are differentiated, namely reputations involving the evaluation of subjects by experts, objective indicators and quantitative studies. Methodology Four universities have been chosen for this study to conduct a study on the quality of services in higher education. Of these four universities, two are public and two are private. They all offer programs at bachelor and master level, and three of them also offer doctoral studies (PhD). The survey sample consists of 388 undergraduate and master students. Data collection was carried out during 2013. Since it was difficult to include students from all universities in the territory of Bosnia and Herzegovina, we selected to include four university students, two public and two private, based on their ranking according to Webometrics. Universities were selected according to the criteria of the two best public and private universities in the territory of Bosnia and Herzegovina according to Webometrics ranking. These were the following universities: • University of Sarajevo (UNSA). • University of Zenica (UNZE). • International Burc University (IBU). • International University of Sarajevo (IUS). 89 �Using the Sample Size Calculator9, we calculated the desired sample size. This calculator is presented as a public service survey software by Creative Systems Research. Our target population is 128.119 students in the territory of Bosnia and Herzegovina. Therefore, with confidence level of 95% and confidence interval of 5 our calculated needed sample size was 383 students. Also, the number of distributed polls was equally represented by universities. The research tool was a structured survey consisting of 54 questions. This instrument is chosen because it gives researchers the ability to collect data on a variety of factors and thus achieve a larger sample. We collected 388 fully completed surveys via electronic and printed channels, which allowed us to reach the planned sample size based on the level of reliability and confidence intervals. Results As we have already said, in comparison with the indicators of the intellectual capital of higher education institutions and ranking of universities we can see that there are common indicators. Therefore, as part of our research, the Webometrics list will be used as the rank-list of successful universities tested and their competitiveness on the market of Bosnia and Herzegovina. The university's position is compared to their overall perceived quality of service in all dimensions (Table 2). As can be seen in Table 3, ranking according to the Webometrics ranking of the University at the level of Bosnia and Herzegovina corresponds to the rankings obtained according to the overall perceived quality of service of the mentioned universities. Table 2: Total mean value of perceived service Mean UNSA UNZE IBU IUS Total Tangibles 4.05 3.86 3.83 3.83 3.89 Reliability 3.62 3.51 3.48 3.47 3.52 Responsiveness 4.43 4.25 4.25 4.19 4.28 Assurance 4.02 3.90 3.82 3.74 3.87 Empathy 3.84 3.72 3.60 3.56 3.68 Service quality 4.21 3.85 3.85 3.81 3.93 Total mean 4.03 3.85 3.81 3.77 Source: Authors’ own work 9 The Sample Size calculator can be used and found at http://www.surveysystem.com/sscalc.htm#one 90 �We can conclude that the competitive position (ranking of the university) is directly dependent on the overall quality provided by the given institution. Therefore, we confirm our claim that the quality of education services directly affects the competitive position of the educational institution. Univerzitet World ranking Ranking in Bosnia and Herzegovina Mean of total perceived quality of universities University of Sarajevo (UNSA) 1859 1 4.03 University of Zenica (UNZE) 3531 2 3.85 International Burch University (IBU) 7400 8 3.81 International University of Sarajevo (IUS) 7912 9 3.77 It is also noteworthy that the greatest difference in the mean values of total perceived quality is precisely between the University of Sarajevo, while remaining at approximately the same average values. It also contributes to the high position of the University of Sarajevo at the Webometrics rankings. Conclusions The research results obtained support the previous quality service studies conducted by various researchers, and concluded that these five dimensions represent high quality services. This research serves as an addition to other published research to demonstrate that this model is applicable to a wide range of services, including the higher education sector. Ranking according to the Webometrics ranking of the Universities at the level of Bosnia and Herzegovina corresponds to the rankings obtained according to the overall perceived quality of service of the mentioned universities. And we see that the competitive position (ranking of the university) is directly dependent on the overall quality provided by the given institution. This study also has several limitations. First, not all universities are involved in this study so that for future studies it would be good to include all private and public universities in the territory of Bosnia and Herzegovina and to include research institutes. In this way, the sample would be even more representative and would increase the validity and validity of the research results. Secondly, this research is necessary to be replicated by other researchers to further determine and confirm that the modified SERVQUAL scale used in higher education services has its relevance and validity. 91 �The basic feature of today's market is the vast number of competitors that are constantly struggling for a limited number of users. Therefore, service companies are increasingly adopting customer relationship management concepts, especially due to constant user-specific, individualuser-specific access. Higher education institutions, as well as service providers, have the potential to create an advantage and maintain and develop a long-term relationship between them, as providers of services, their service users, students, solving their problems and making them loyal to institution. In this way, in the long run, the clients themselves promote the institution and in some ways become the walking image of the higher education institution. 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O’Neill, M. & Palmer, A., 2001, ‘Survey timing and consumer perceptions of service quality: an overview of empirical evidence’, Managing Service Quality, 11(3), pp. 182–190. Oldfield B., Baron S., 2000. Student perceptions of service quality in a UK university business and management faculty, Quality Assurance in Education, Vol. 8, No. 2, pp. 85-95. Owlia, M. & Aspinall, E., 1996, ‘A framework for the dimensions of quality in higher education’, Quality Assurance in Education, 4(2), pp. 12–20. Parasuraman A., Zeithaml V.A., Berry L.L., 1985. A conceptual model of service quality and its implications for future research, Journal of Marketing, Vol. 49, No. 3, pp. 41-50 Parasuraman, A., Zeithaml, V. & Berry, L., 1988, ‘SERVQUAL: a multi–item scale for measuring consumer perceptions of service quality’, Journal of Retailing, 64(1), pp. 12– 40. Parasuraman, A., Zeithaml, V. & Berry, L., 1994, ‘Reassessment of expectations as a comparison standard in measuring service quality: implications for further research’, Journal of Marketing, 58, pp. 111–124. Pasher, E. (1999), The Intellectual Capital of the State of Israel, Kal Press, Herzlia Pituach. Ramsden, P., 1991, ‘Performance indicator of teaching quality in higher education: the course experience questionnaire’, Studies in Higher Education, 16(2), pp. 129–150. Rembe, A. (1999), Invest in Sweden: Report 1999, Halls Offset AB, Stockholm. Rigotti S., Pitt L., 1992. SERVQUAL as a measuring instrument for service provider gaps in business school, Management Research News, Vol. 15, No. 3, pp. 9-18. Roberts, D. & Higgins, T., 1992, Higher Education: the student experience. The Findings of a Research Programme into Student Decision-Making and Consumer Satisfaction (Leeds, Heist). Tan, D., 1986, ‘The assessment of quality in higher education: a critical review of the literature and research’, Research in Higher Education, 24(3), pp. 223–265. Watson, S., Saldanaa. & Harvey, L., 2002, The 2002 Report on the Student Experience at UCE (Birmingham, Centre for Research into Quality, UCE). Wiers-Jenssen, J., Stensaker, B. & Grogaard, J. (2002), ‘Student satisfaction: towards an empirical deconstruction of the concept’, Quality in Higher Education, 8(2), pp. 183– 195. 94 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3644 Title A name given to the resource Quality of Education and Intellectual Capital: Analysis of the Competitive Position of Universities (doi: 10.14706/icesos177) Author Author Arnaut, Dino Abstract A summary of the resource. Abstract: Intellectual capital opened the way for research into this area, which forms the basis of the new knowledge economy. The development of intellectual capital has a growing impact on the economic and social processes. Intellectual capital is now even more important than tangible assets. If a country wants to develop and become economically strong and enlightened it needs to build a modern and flexible and well suited and efficient education system that is ready and able to responses to all the global technological and social changes, as well as the local current social needs. To achieve this there is a need to establish institutional cooperation between universities, governments, research institutions. Education has a double meaning that is economic and social. It represents a means to improve economic standards as well to spread spiritual perspective and improvement of own intellectual and emotional life. Sociologically it is established that education is beneficial both for the individual and for society. Therefore, it not only contributes to higher profits for the individual, but also its better social status and reputation of the company, financial and social security, development of identity and self-confidence, self-esteem development and personal satisfaction, better understanding of the political situation and greater social engagement and cohesion, respect for social norms, reducing stereotypes and prejudice, improving gender relations and better education of children, development of tolerance and ethical behaviour, aspirations towards healthy living, and better physical and mental health. Investments in education are an important factor for competitiveness, growth and development of a country. Education has a key role in improving the human capital and the development of a knowledge based society. It contributes to the unification of life chances, personality development in the spirit of liberty, intellectual development and spiritual and cultural richness. The aim of this paper is to investigate connection between service quality and competitive position of Universities in Bosnia and Herzegovina to help developing new and improved academic programs that will contribute development of future strategies based on intellectual capital. Keywords: Intellectual Capital, Quality of Education, Education System, Service Quality, Bosnia and Herzegovina Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/d3c152a7ec4a9279ed51a3ed1cd71e2b.pdf 9f2be475b32f479dd135ff90ded2dd36 PDF Text Text Detection of Financial Statement Fraud Using Beneish Model Elvisa Buljubasic International Burch University Bosnia and Herzegovina elvisa.buljubasic@ibu.edu.ba Sanel Halilbegovic International Burch University Bosnia and Herzegovina sanel.halilbegovic@ibu.edu.ba Abstract: One of the greatest challenges faced by auditors is to detect anomalies in financial statement reporting. Once the anomalies are detected they have to be further investigated by forensic accountants. However, the practice of forensic accounting has not yet become a reality in Bosnia and Herzegovina. So the main purpose of the study is to analyze to which degree BH companies are exposed to the financial statement fraud and with respect to that the need for forensic accountants. The financial statement data will be collected from BH companies and it will be analyzed using Beneish model. The Beneish model is the mathematical model that identifies the manipulation of earnings through financial ratios. These analytical techniques should reveal the unconventional variations in financial statement reporting, indicating that there is possibility of fraudulent transactions. Key words: Beneish model, fraudulent reporting, forensic accounting Introduction One of the greatest challenges in 21st century faced by companies, institutions and organizations is financial statement fraud, which is increasing in number and size, what significantly affected the people’s trust in credibility of financial statements and corporate reports. As stated in the Report to the Nation on Occupational Fraud and Abuse (2016), published by ACFE, compared to the other types of occupational fraud (corruption and asset misappropriation), financial statement fraud is the least frequent (9.6%), however, it is the largest in terms of size of median loss ($975 000). The financial statement fraud become a global concern, affecting not only large, multinational companies and organizations, but also small and medium sized enterprises. However, the wellknown corporate scandal cases such as Enron, WorldCom, Tyco and few others are the most known examples of not only financial statement fraud, but also other types of occupational fraud. After these corporate scandal cases the issue of auditor’s failure to detect fraud signs or 252 �symptoms was brought to the attention and the role of forensic accountant become irreplaceable in fraud investigation. In order to be a forensic accountant one has to possess a broad spectrum of knowledge and skills in different fields such as accounting, auditing, law, psychology, criminology, etc. Also, the forensic accountant needs to possess outstanding moral and ethical principles and values. Technology advancements significantly improved the detection process of frauds and embezzlements, so today auditors have access to many tools, programs and software that save time, produces more relevant findings and point out the critical areas that should be further investigated by forensic accountants. Some of the common tools used in the audit of financial statements are: Benford’s Law, Beneish Model, ratio analysis, data mining. This study will focus on the Beneish Model financial statement fraud detection tool as one cost-effective and efficient tool that should be utilized by auditors. Beneish (Beneish M-Score) Model extracts the necessary data from the balance sheet, income statement and statement of cash flow, and uses eight variables (days sales in receivables, gross margin index, asset quality index, sales growth index, depreciation index, sales, general and administrative expenses index, total accruals to total assets index, and leverage index) as indicators of companies prone to manipulate financial statements. Companies with the higher Beneish score are more probable to manipulate financial statements. Fraud Triangle The first step in fraud investigation is to understand the motives behind the fraud commitment. The forensic accountant has to investigate why fraudster commits the fraud, under which circumstances and what is used as fraud justification or rationalization. These three elements are perfectly depicted in so-called fraud triangle which was developed by Donald Cressey in 1973, what is shown in the figure below. Figure 1: Fraud Triangle Source: Singleton T.W. & Signleton A.J. (2010). Fraud Auditing and Forensic Accounting. Wiley. 253 �The fraud triangle was created after Donald Cressay had interviewed 200 people accused for embezzlement. Cressay had discovered that each fraud had three elements in common: pressure (motivation or need), knowledge or opportunity and rationalization (Singleton and Singleton, 2010). Pressure, incentive or motivation is related to the something that is happening or has happened in the fraudster’s personal life what forces him or her to commit the fraud, for example: financial difficulties, bad habits such as gambling, or incentive such as bonus payments based on the performance (Singleton and Singleton, 2010). Opportunity is related to the knowledge and experience with respect to the fraudster working environment. Fraudster will utilize the weaknesses of internal control, familiarity with the environment and trust given to him to commit the fraud (Singleton and Singleton, 2010). Rationalization is related to the way in which fraudster justifies his or her fraudulent actions. It is interesting that, according to the ACFE Report to the Nation from 2008, 93% of fraudsters did not have criminal record, and it is not rare situation that fraudsters are religious people (Singleton and Singleton, 2010). Types of financial statement fraud According to the ACFE Report to the Nations on Occupational Fraud and Abuse (2016) the financial statement fraud occurs in 9.6% of cases, with the median loss of $ 975,000. The intention of fraudster is to misstate the financial statement entries or disclosures to trick the users of financial statements. The financial statement fraud is classified into two groups: financial and non-financial. Within financial group there is further classification on asset/revenue overstatement and asset/revenue understatement. Since the focus of this research paper is on the financial aspect of the financial statement fraud the following common types of fraud will be further explored: timing differences, fictitious revenues, concealed liabilities and expenses, improper disclosures and improper asset valuations. Association of Certified Fraud Examiners (2017) describes the types of the financial statement fraud in the following way: Timing differences refers to the incorrect treatment of sales where the revenues and expenses are shifted from one period to the another, affecting the earnings in a desired way. For example, the inventory is recorded as a sale, knowing very well that part of it will be returned back or twoyear service contract is treated as the revenue of the current year what leaves the consequences on the future period earnings. 254 �Fictitious revenues are related to the sales that are never realized, which not rarely include fake customers, what leaves the impact on the revenues, profits and assets. The common sign of fictitious revenues are obscure accounts receivable that are overdue for a long period of time. The companies in a financial problems are prone to record fictitious revenues. Concealed liabilities and expenses refer to the incorrect treatment of liabilities what usually happens at the end of the accounting period where liabilities are moved to the first month of the consequent period or when the company is large enough, liabilities are moved to the subsidiary companies, which are either not being audited or they are audited, but by a different audit company. Improper disclosures refer to the obligation of the management to disclose all relevant information in the financial statements. Improper disclosures related to the financial statement fraud usually include the following: omission of liabilities, subsequent event, related-party transactions and management fraud. Improper asset valuation refers to the incorrect statement of asset amounts (accounts receivable, inventory, business combinations, long-lived or fixed assets), capitalization of expenses, or deflating the contra-asset amounts (allowance for doubtful accounts, accumulated depreciation). Through improper statement of the assets, contra-assets and expenses the financial indicators will show a better than a true equity and profit values. Figure 2: Part of Fraud Tree Source: ACFE (2017) 255 �Schilit’s seven shenanigans Schilit and Perler (2010) in their book Financial Shenanigans, have identified seven financial “sins” related to the earnings manipulation, which are:  recording revenue too soon  recording bogus or fictitious revenues  boosting income with one-time gains  shifting current expenses to later period  failing to disclose all liabilities  shifting current income to later period  shifting future expenses to current period. According to the research done by Isakovic-Kaplan and Delalic (2013), the comparison is made regarding the frequency of seven financial shenanigans in the world and in the Bosnia and Herzegovina, what is summarized in the table below: Table 1: Comparison of seven financial shenanigans between the world and Bosnia and Hezegovina WORLD BOSNIA AND HERZEGOVINA Recording revenues too soon Recording revenues too soon Recording bogus revenue Recording bogus revenues Boosting income with one-time gains Shifting future expenses into the current period Shifting current expenses to a later or earlier period Shifting current expenses to a later or earlier period Failing to disclose all liabilities Shifting current income to a later period Shifting current income to a later period Recording bogus expenses Shifting future expenses into the current period Failing to disclose actual revenues Source: Adjusted from Isakovic-Kaplan and Delalic (2013). Creative accounting in companies in B&H By looking at the table above, the first two fraudulent practices are common to the B&H and the world. However, the four out of five remaining financial shenanigans show that companies in B&H are prone to demonstrate lower net income through increase in expenses or by moving future expenses to the current period. The possible reason behind this kind of situation is the fact that BH companies usually do not have established reward system based on the performance, so there is no incentive to increase revenues. So the top management of BH companies is usually motivated to commit the fraud against the government through showing lower net income what implies lower income taxes to be paid to the government. 256 �Red Flags of Financial Statement Fraud Almost every fraud has warning signals detected in its financial statements, which are commonly called red flags. According to the ACFE (2017) the red flags that are usually detected in financial statements are anomalies in profitability, cash flow, assets, liabilities, equity accounts, anomalies in relationships between financial statement items. Warshavsky (2012) argues that accruals are very often used as the basic component in the earnings manipulation. The purpose and size of accruals should serve as one of the important instruments that should assist the forensic accountant in detection of financial statement fraud, or earnings manipulation. Methodology Beneish M-Score Model Beneish M-score is the mathematical model developed by Messod Beneish which uses eight variables derived from the company’s financial statements (balance sheet, income statement and statement of cash flow) with the aim of detecting the companies prone to manipulate its financial reports (Beneish, 1999). The variables that are included in the Beneish model are financial ratios computed from the financial statements for two consecutive years. The formulas for variable computations are shown in the table below: DSRI – days sales in receivables index – increase in receivables that is not proportionate to the sales may be sign of revenue inflation (Beneish, 1999). GMI – gross margin index – if the GMI index is greater than 1, it means that gross margin have declined and Lev and Thiagarajan (1993) argue that it is negative sign regarding company's performance. So there should be a positive relation between increase in GMI and probability of manipulated earnings (Beneish, 1999). AQI – asset quality index – if AQI is greater than 1, it is the indication of company's potential involvement in cost defferal. So, as in the case of GMI index, there is positive relation between increase in AQI and manipulated earnings (Beneish, 1999). SGI – sales growth index – growth does not necessiraly indicate manipulation, but when large companies are exposed to pressure, there is greated probability that their earnings will be manipulated. The positive relation is expected between SGI and manipulated earnings (Beneish, 1999). 257 �DEPI – depreciation index – if DEPI index is greater than 1, it means that the rate at which assets depreciate have slowed down, indicating that the company has examined its estimates of assets useful life. The positive relation between DEPI index and earnings manipulation is expected (Beneish, 1999). SGAI – sales general and administrative expenses index – the increase in SGAI is positively related to the manipulation of earnings (Beneish, 1999). LVGI – leverage index – if LVGI is greater than 1, than it represents an indication of increase in leverage. This variable is included in the model with the aim of analyzing debt agreements incentives for manipulatation of earnings (Beneish, 1999). TATA – total accruals to total assets – the variable is used in the model with the aim of analyzing the extent to which cash corresponds to the reported earnings. It is expected that greater positive accruals are related to the increased likelihood of earnings manipulation (Beneish, 1999). Study hypothesis H1 – The companies in Bosnia and Herzegovina are prone to manipulate financial statements. 258 �Table 2: Variables used in Beneish Model Source: Anh and Lihn (2016) 259 �The study examines 31 randomly selected company from the Tron Systems database for the period 2013-2014. The company’s financial statement data is analyzed using Beneish M-Score model. 5 variables model: M = -6.065+ .823 DSRI + .906 GMI + .593 AQI + .717 SGI + .107 DEPI 8 variables model: M = -4.84 + .920 DSRI + .528 GMI + .404 AQI + .892 SGI + .115 DEPI -.172 SGAI + 4.679 Accrual to TA - .327 Leverage If the M-score is greater than -2.22, there is an indication that company is a potential manipulator of financial statements data. Otherwise, the M-score lower than -2.22 indicates that the company is not prone to manipulate its financial statements. Out of 31 companies, 21 had the M-score lower then -2.22, indicating that there is no potential manipulation of financial statements data. Six companies had the M-score greater then -2.22, what points out that they have manipulated their financial statements. Four companies were classified as non-manipulators according to the 5-variable model, however, after adding three more variables to the model (accruals to total assets, sales general and administrative expenses, and leverage index), they were classified as manipulators. Table 3: Descriptive statistics of sample (n=31 company) Variable Mean Median Stan.dev. Min Max DSRI 0,98 0,95 0,57 0,16 3,05 GMI 0,87 0,99 1,11 -4,31 3,00 AQI 0,93 0,80 1,55 -0,14 8,61 SGI 1,47 1,03 1,71 0,32 7,69 DEPI 1,04 0,97 0,28 0,59 2,12 SGAI 1,20 0,90 1,28 0,17 7,50 TATA 0,04 0,02 0,10 -0,05 0,57 LVGI 5-variable model 8-variable model 1,28 1,05 0,89 0,60 4,32 -2,75 -3,11 1,81 -7,02 2,08 -2,10 -2,37 1,50 -4,11 1,96 260 �The analysis showed that the common variables that were manipulated are gross margin, days sales in receivable, sales growth, and asset quality. When gross margin decreases from year to year, there is greater possibility that the company will manipulate the sales and cost of goods sold. The increase in day sales in receivable signals that the company’s policy regarding accounts receivable has weakened, so when DSRI is greater than 1, there is greater likelihood that the receivables will be manipulated, leading to the conclusion that revenues will be inflated. Also, the increase in asset quality index could be related to the cost deferral or capitalization of expenses. The findings indicate, that consistent with the Schilit’s seven shenanigans, Bosnian companies prone to commit financial statement fraud, are manipulating usually with the sales revenue and expense capitalization in order to improve the financial statements performance. Furthermore, the R square for the GMI, AQI and SGI was 45.8%, 21.0% and 26.8%, respectively, with the level of significance lower than 0.05, what leads to the conclusion that there is a significant relationship between GMI, AQI, SGI and financial statement fraud. Conclusion The purpose of the study was to analyze the current situation in Bosnia and Herzegovina related to the degree to which companies are exposed to the financial statement fraud. For that purpose, the financial statements data was obtained from the Tron Systems for 31 company. The obtained data was analyzed using Beneish M-score model, which is eight variables model that was developed by professor Messod Beneish in 1999. Findings revealed that 16% of the analyzed companies are prone to manipulate their financial statements data, where sales revenues and capitalization of expenses were two main areas where manipulations were done. The regression analysis showed that gross margin index, asset quality index and sales growth index significantly influence the Beneish M-score. This research is a first step in the more detailed investigation of financial statement fraud among BH companies, since the audit and forensic accounting profession is not yet fully developed in the country. Also, the Beneish M-score model could be utilized by the auditors in BiH as a time and cost efficient tool in the financial statement audit. In that way the attention would be drawn to the areas, accounts or items that should be further explored by forensic accountants, providing in that way space for development of forensic accounting profession. 261 �References Anh, N.H., & Lihn, N.H. (2016). Using the M-score model in detecting earnings management: evidence from non-financial Vietnamese listed companies. Journal of Science: Economics and Business, Vol. 32. Association of Certified Fraud Examiners (2016). Report to the Nations on Occupational Fraud and Abuse. Association of Certified Fraud Examiners (2008). Report to the Nations on Occupational Fraud and Abuse. Association of Certified Fraud Examiners (ACFE) (May 2017). Financial Transactions and Fraud Schemes. Retrieved from ACFE website: http://www.acfe.com/uploadedFiles/ACFE_Website/Content/review/examreview/12accoutning-concepts.pdf Beneish, M. (1999). The detection of earnings manipulation. Financial Analyst Journal. Isaković-Kaplan, Š., & Delalić, A. (2014). Kreativno računovodstvo u privrednim društvima u BiH, Međunarodna naučno stručna konferencija: Borba protiv prevara i korupcije 2014, Forenzika i prevencija Beograd. Schilit, M.H., & Perler, J. (2010). Financial Shenanigans: How to detect accounting gimmicks & fraud in financial reports. McGraw Hill. Singleton, T.W. & Signleton, A.J. (2010). Fraud Auditing and Forensic Accounting. Wiley. Warshavsky, M. (2012). Analyzing earnings quality as a financial forensic tool. Financial Valuation and Litigation Expert, issue 39. 262 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3645 Title A name given to the resource Detection of Financial Statement Fraud Using Beneish Model (doi: 10.14706/icesos178) Author Author BULJUBASIC, Elvisa Halilbegovic, Sanel Abstract A summary of the resource. Abstract: One of the greatest challenges faced by auditors is to detect anomalies in financial statement reporting. Once the anomalies are detected they have to be further investigated by forensic accountants. However, the practice of forensic accounting has not yet become a reality in Bosnia and Herzegovina. So the main purpose of the study is to analyze to which degree BH companies are exposed to the financial statement fraud and with respect to that the need for forensic accountants. The financial statement data will be collected from BH companies and it will be analyzed using Beneish model. The Beneish model is the mathematical model that identifies the manipulation of earnings through financial ratios. These analytical techniques should reveal the unconventional variations in financial statement reporting, indicating that there is possibility of fraudulent transactions. Key words: Beneish model, fraudulent reporting, forensic accounting Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/37dc12d27d26e7293a9ab3f82ed04619.pdf 930592708d4ef3e7a8791e24f580c900 PDF Text Text Rural Business Development in the Balkan Region: Hospitality and Tourism Management Gejsi Bendo Epoka University – Faculty of Economics and Administrative Sciences Banking and Finance Albania gejsibendo98@gmail.com Abstract: Balkan is part of Europe, but in the past years it has not been known like that and negative effect of it continue also now days with not being part of European Union and not having profit from that. Balkan states have been under stratocracy and this has caused to them to not have the knowledge about management and last methods how to make profit from rural regions and from this we have the effect of immigration. The economy of Balkan has been underestimated from the other parts. Balkan region, especially rural areas do not have the infrastructure to make them frequented from the tourists. Infrastructure is one of the main problems which is related with the electricity, 24h water, Wi-Fi areas etc and this causes problems to the natives, services and goods that they offer and with the domestic production. Tourism should give one of the main revenues in the economies of these states like Albania, European part of Turkey, Serbia, Macedonia etc, together with the agriculture too. Population of the Balkan is known for its hospitality and people speak different languages like English, Italian, Spanish and now days they can speak Turkish too. This characteristic give to them an opportunity that other problems of technology and infrastructure cause to them disadvantages and from this the tourism is not developed as much as it had to be. There are a lot of places which are virgin and not explored from foreigners (for example in Albania or Kosovo and Macedonia too, as well as in other countries which are part of Balkan). The governments of these countries and their policies do not offer opportunities enough to be promoted. Since they have been isolated from other parts of the World, most of the people do not know how to manage with the three levels of the managing (in rural areas) and the only type that exists is just the sole-managing. There are not enough advertisements or not good marketing in the Balkan region to make them known. Still there are countries which do not know where the Balkan is. In continue of this research will be attached what can governments do to solve this problem and how this problem can be solved about the rural areas which are more than underestimated even if they keep precious values. Keywords: underestimated, values, profit, infrastructure, three-level management, domestic production. Intorduction Balkan is located in the southeastern of Europe and it is made up from Bosnia and Herzegovina, Serbia, Albania, Europe part of Turkey, Kosovo,Greece, Montenegro, Croatia, Bulgaria, Romania and Macedonia. All of the 11 countries are in developing stage so their economy is based mostly in the agriculture rather than in services. 70 �The problem of these countries is that their capital cities are the most visited ones, while the rural zones are completely on backstage. This problem is not part of the countries like Switzerland, which has a lot of touristic places to be visited for or Germany or other countries which are developed. There are different factors why this part of Europe is in developing stage starting from history which is related with political factors and wars and so on. All of these factors has brought these problems to the Balkan, which still is in that position taking loans from BE and here is the example of Greece which every year takes loans from BE. There are different types of tourism and here we can include: Culinary tourism, sport tourism, educational tourism, history tourism, and nature tourism, discover tourism. All of these types have their differences and each of these is part of every country. Balkan countries especially rural zones of Balkan do not have developed any of these types, because they are not still discovered from the tourists who visit Balkan. Last 5 years the North part of Albania is being heard from Albanians and i take Theth or Valbona as an example. Except the types of tourism which are listed before we have two other definitions which are: Rural tourism and Tourism Management. Rural tourism It focuses on actively participating in a rural lifestyle. It can be a variant of ecotourism. Many rural villages can facilitate tourism because many villagers are hospitable and eager to welcome (and sometime even host) visitors. Agriculture is becoming highly mechanized and therefore, requires less manual labor. Tourism Management It is the leading international journal for all those concerned with the planning and management of travel and tourism. As it is said up to the definition of the rural tourism, Balkans are known for their hospitality. Hospitality is one characteristic of Balkan that everyone appreciates for. It is main characteristic that tourist are attracted for, despite the nature. Balkans are polyglots so they are able to speak different languages like English, Italian, Turkish, some Spanish and German and this is an advantage for the natives who offer different services for example in restaurants, hotels, hostels and so on. According to the World Economic Forum, The Travel and Tourism Competitiveness Report 2017, Balkan countries had an average of 3.8/7 (without Kosovo which do not have any statistic in the WEF)1. Countries are ranked according to the Business Environment: Safety and Security, Health and Hygiene, Human Resources and Labor Market, Prioritization of Travel & Tourism, Ground and Port Infrastructure, Price Competitiveness, Tourist Service 71 �Infrastructure, Air Transport Infrastructure, Natural Resources ,Cultural Resources and Business Travel. The disadvantages of rural zones are: Infrastructure: Rural zones of Balkan have a lot of problems related with infrastructure. Roads have a bad quality and can not be safe to drive through, there is a missing of electricity most of the time and water too. Another problem related with the infrastructure is Wifi zones or at least to have some internet or just to be able to call or text. Government’s policy and expenditures: Government’s policy and expenditures are related with what governments are doing to rise up profits from the tourism. This is not related just with increasing taxation, but with what they offer to the natives for the development of the tourism in these zones. Investments: Since there is no government’s policy or expenditure, foreign investors or even natives one are going away from these rural zones. Even if last years it has changed still investments are not in that level where they had to be. In these rural zones for example in Albania there exist just few guest houses which offer the role of the hotels. Management: In rural zones the only type of management is the sole management because each of them wants to be independent from the others, even if they offer same service and no one of them changes something to be different and attract more. They think just to increase their incomes and not to work together to do something different. Advertisement: Advertisements are related with management, since each of them is in a sole managing, so the advertisements which are one of the main keys to the business are not well developed. Economy of Balkan still is in developing phase and it needs time to become in the same level as the other countries. But tourism is one part to be more developed in Balkan zones, but not just main/capital cities, but also rural zones which can increase profits and GDP more than the other parts which now have been visited from the tourists and natives too. According to some researches that what can be done which do not have too much cost for the rural zones are listed above: • Improve AIRLINE /RAILWAY /HIGHWAY- which are main factors of these zones to be more developed. • Water and electricity 24h- related with the infrastructure. 72 �• Different courses for managing, since the only way is the sole proprietorship and this means sole managing. • Employee managers to each of the hotels or restaurants paid from government to help increasing management knowledge. • Courses for learning English or other languages in rural zones. • • Credits without interest % to help them improve their managing and services Gather them together to share ideas and take decisions and plan which are their strategic points and what can they offer so they can be unique on their type • Free advertising- • Advertising is needed to make them known; these places should be in Google Map and applications like this so everyone can be able to check them out. A 12 month touring for each: Different cities or countries have different seasons which have more tourists, but this should be changed from the governments are natives. Each city should be visited not only in summer because of the nature, but also in winter because of the culinary tourism etc. • Help to innovate their houses from investors: • Policies from governments should attract the investors in these zones, but also from advertisements they should be affected. Building and biding trust with them (B&B) As the Bed and Breakfast webpage to book a room or a bed in a place to stay, where bed and breakfast are related so strong together with each other, we should build and bind trust with each other and we should believe that Rural zones of Balkan will be developed. Balkan doesn’t mean to come and visit once, it means to come and visit and explore in every detail. Capital cities are not the treasure; rural zones are the real treasure which keeps high values from cultural, historical etc. Let’s make the Balkan Rural Zones be the most frequented and complete their needs, so GDP will increase and countries will pass in another stage, the stage of developed countries! References: http://reports.weforum.org/travel-and-tourism-competitiveness-report-2017/ 73 � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3648 Title A name given to the resource Rural Business Development in the Balkan Region: Hospitality and Tourism Management (doi: 10.14706/icesos1711) Author Author Bendo, Gejsi Abstract A summary of the resource. Abstract: Balkan is part of Europe, but in the past years it has not been known like that and negative effect of it continue also now days with not being part of European Union and not having profit from that. Balkan states have been under stratocracy and this has caused to them to not have the knowledge about management and last methods how to make profit from rural regions and from this we have the effect of immigration. The economy of Balkan has been underestimated from the other parts. Balkan region, especially rural areas do not have the infrastructure to make them frequented from the tourists. Infrastructure is one of the main problems which is related with the electricity, 24h water, Wi-Fi areas etc and this causes problems to the natives, services and goods that they offer and with the domestic production. Tourism should give one of the main revenues in the economies of these states like Albania, European part of Turkey, Serbia, Macedonia etc, together with the agriculture too. Population of the Balkan is known for its hospitality and people speak different languages like English, Italian, Spanish and now days they can speak Turkish too. This characteristic give to them an opportunity that other problems of technology and infrastructure cause to them disadvantages and from this the tourism is not developed as much as it had to be. There are a lot of places which are virgin and not explored from foreigners (for example in Albania or Kosovo and Macedonia too, as well as in other countries which are part of Balkan). The governments of these countries and their policies do not offer opportunities enough to be promoted. Since they have been isolated from other parts of the World, most of the people do not know how to manage with the three levels of the managing (in rural areas) and the only type that exists is just the sole-managing. There are not enough advertisements or not good marketing in the Balkan region to make them known. Still there are countries which do not know where the Balkan is. In continue of this research will be attached what can governments do to solve this problem and how this problem can be solved about the rural areas which are more than underestimated even if they keep precious values. Keywords: underestimated, values, profit, infrastructure, three-level management, domestic production. Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/50afe8ec12ff57a47b9ddd04c3b10e5e.docx c37ac32bd97597da8f7361add83b96ae Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3665 Title A name given to the resource AWARENESS ABOUT DOMESTIC PRODUCT CONSUMPTION IN BOSNIA AN HERZEGOVINA doi: 10.14706/icesos1726 Author Author Bozalija, Berin DUMAN, Teoman Abstract A summary of the resource. Abstract: Aware of the effect on the domestic production is a huge process which includes numbers of different research on various theory which are explaining the terms aware of somethinh in a term of buying somethinh or product. Many researchers help us to understand this problem and to open some other research about this and also to understand the human behavior and their decision, also it is very complex concept and it consider what is difficult to understand human preferences in buying product from outside or it means foreign product or to buy domestic product that is made in you own country,there are relationships on the market and also some other factors which are taking a part in this interaction.Customer loyalty in general is the behavior which customer play main role in my terms named by Bosnian people and there preferences to domestic or foreign brands and also to understand their preferences in the decision making process. In a term of consideration set influences on consumer decision making and choice,issues,suggestion or models. Bosnian people aware about buying the domestic product is the purpose of this study is to define and analysis the relationships between consumers and domestic products. The purpose of this research is to degine consumers and their responsibility to buy domestic product. Emipirical finding reveal that why consumer prefer to buy domestic or foreign products tend to have uniques lifestyle and great shopping orientation that is different from those who prefer domestic. Our study brings previous research about preferences in buying domestic products and foreign products and all aspects that which are connected with his theory and model concept. Result of this study help an organization to recognize what components is missing to satisfied customer satisfaction. After this study it will be useful for an organization or company exactly to decide what to do, when, why, where and how to do or they will find anothery way to satisfied customer needs. Key words : Customer loyalty, purchase decision, brand awareness, post-purchase behavior and social responsibility. Date A point or period of time associated with an event in the lifecycle of the resource 2017 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General)