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Financial management should base its decision-making on realistic financial statements, and for the preparation of realistic financial statements it is necessary to establish a system in which the audit of the entire business system of the company will be implemented. The audit of the system is based on: realistic planning, taking each business segment as part of the whole business, starting point in a constructive approach to the audit, regular reporting to top management, implementation of actions based on the auditor's report. In this paper, the authors paid special attention to the analysis of the revision of the system of functioning of the enterprise as a whole. In addition, the authors point out the importance of all phases of company audit. The application of system revision is possible in a large number of heterogeneous companies in transition countries such as the Republic of Serbia. The aim of this paper is to show the advantages of the real application of system audit in the practical functioning of the company, especially with companies whose founders are local self-government units.

Background: Data about the risk of anaphylaxis recurrence in children are lacking. We assessed anaphylaxis recurrence and medical follow‐up in a cohort of children previously hospitalized in a French pediatric intensive care unit (PICU) for anaphylaxis. Methods: We conducted a telephone survey of 166 children (≤18 years) hospitalized from 2003 to 2013. Results: In all, 106 (64%) completed the survey (boys, 59%; mean age [SD]: 15.3 years [5.5]). The main index triggers were drugs (45%) and foods (37%). The mean duration follow‐up was of 7.7 years (SD: 2.4). Thirty‐eight (36%) children experienced 399 new allergic reactions during a follow‐up period of 282 patient‐years (incidence rate: 1.4/100 patients/y; 95% CI: 0.64‐2.04). Twelve children experienced 19 anaphylaxis reactions including five requiring PICU admission (anaphylaxis recurrence rate: 0.20/100 patients/y; 95% CI non‐calculable). Food was the trigger for 79% of recurrent reactions and drugs for 8%. The food trigger was previously known in 83%, the same as the index trigger in 69%. Overall, 1.5% of the recurrent reactions were treated with adrenaline injection and 8% an emergency hospital admission. Patients with recurrence had more likely a history of food allergy (P < 10−4), asthma (P < 0.005), atopic dermatitis (P < 0.05) than those without. 31% of the 50 children with food allergy did not see an allergist, 23% had no adrenaline auto‐injector, and 26% lacked a school individual healthcare plan. Conclusions: Following a PICU admission for anaphylaxis, recurrence is high in children with food allergy compared with drug allergy. Allergic comorbidities increase the risk. Medical follow‐up has to be improved for these at‐risk children. [ABSTRACT FROM AUTHOR]

The top management's decision-making in an agricultural enterprise should be based on valid information gathered within the enterprise itself. Collecting timely business information is done daily by all sectors of the enterprise. Merely improving the security of information gathering and the safety of all parts of the enterprise is a task performed by trained internal control and internal audit personnel in the company, appointed by top management. In performing their duties on a regular basis, internal auditors should apply procedures and methodologies that are consistent with International Standards on the Professional Practice of Internal Auditing in their work. The aim of the paper is to emphasize the importance of implementing the adopted methodology of work of internal auditors in agricultural companies. The author points out those standards that are in line with best audit practice should be applied in internal audit work. The contribution of the study authors is to emphasize the importance of applying the internal audit profession in the regular operation of agricultural enterprises, which is in line with the general objective of improving the regular business operation.

There is a general expectation that all those in charge of carrying out internal control functions in companies are fully responsible for conducting these operations in accordance with the law and relevant standards. This study emphasizes the importance of practical implementation of internal audit in companies with respect to the legal sector, which will contribute to the attitudes, interpretations of the law, to use the total funds available to companies in an economical, efficient and effective manner. In addition, one of the goals of top management in any case is that the system they lead provides better services that are integrated, customer-oriented and result-oriented, which requires that the entire system be focused on measuring performance. The authors point out that such an integrated system will result in a more efficient and effective implementation of the basic guidelines set by top management, as well as more efficient management of the total available funds of the system.

In modern information and IT society, creativity is elevated to a pedestal as a condition for market success, but also survival. In other words, in post-industrial production, or the entire economy, and certainly media companies, which of course operate according to market principles and are based on information, creativity is the most wanted commodity. In the modern knowledge society, there has been a strong affirmation of the phenomenon of cultural, that is, creative industries that have great importance for the economic, social, political and general development of society. At the same time, changes in the economic, technological and cultural spheres have strongly influenced changes in the media, as an important creative industry. This means that media products (information, videos, pics) and the media are industry, not only because of the rating criteria which dictate the direction of business but also because it is about mass production and consumers. Creativity is an important strategic resource for increasing competitiveness in a knowledge-based economy. However, media policy does not encourage the systematic promotion of creativity. Consumerist entertainment industry suppresses and marginalizes authentic, creative cultural practices, replacing them with pseudo-cultural contests. The integration of theoretical knowledge and education into the Serbian media sphere is practically at the zero points with recurrences that seriously undermine the overall development, application of knowledge, modern technological achievements, and the affirmation of democracy and freedom as the basic precondition for the overall prosperity of society.