92 research outputs found

    "Russland" wird verboten - Neues zum Schutz geistigen Eigentums

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    Geistiges Eigentum, immaterielle Assets gewinnen für Unternehmen immer mehr an Bedeutung. Schon heute tragen in vielen Fällen Patente oder Marken mehr zum Wert einer Gesellschaft bei als Maschinen oder Gebäude. Daher kommt der zielführenden Verwaltung und dem Schutz dieser Assets höchste Bedeutung zu. Russland zählt zu den gefährlichen Märkten, auf denen der Schutz geistigen Eigentums noch zu wünschen übrig lässt. Mit der umfassenden Novellierung des rechtlichen Rahmens versucht die russische Regierung die Probleme anzugehen und damit den Wirtschafts- und Wissenschaftsstandort Russland zu stärken. Die Gesetzesnovellierung soll auch den lang ersehnten Beitritt Russlands zur WTO fördern

    CREATED OF AN INTEGRATED QUALITY SYSTEM FOR THE PRODUCTION OF CANNED MEAT FOR CHILD NUTRITION

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    The development of an integrated safety and quality system at enterprises for the production of baby food includes measures  thataimed at analyzing risks and identifying critical control points throughout the process. The article presents studies on the identification and analysis of hazards and assessing the severity of the consequences of their manifestation. In order to integrate, the international standards ISO 9001 and ISO 22000 were selected, on the basis of which the quality system processes were identified, the resources and requirements for them were determined, as well as the parameters for monitoring these processes, the criteria for evaluating the effectiveness and efficiency of the developed system were established. Within the framework of the integrated system, the main and interior processes were identified. The main processes include organization management processes, planning and implementation processes for safe and quality products, and processes for monitoring, analysis and improvement. Support processes include processes for managing the organization’s personnel, its infrastructure and production environment, as well as processes for managing documentation and records of the system

    Complicated diverticular disease : case report

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    Diverticulosis of the left colon is an increasingly common pathology in Western countries. Its prevalence is increasing throughout the world, which is associated with changes in conditions and lifestyle (1-5). This pathology is more typical for older age groups, but in recent years there has been an intense increase in the incidence rate at a younger age (2). The most common characteristic of diverticular bowel disease is asymptomatic flow (80% of cases). In 5–20% of patients with colon diverticulosis, the disease becomes a diverticular disease, and complications develop in 15% of cases. Diverticulitis, as a complication of colon diverticular disease, comes first. In general, the complicated course of the disease is 75%, while the perforation of the diverticulum is the 4th in frequency among the causes of emergency surgery after acute appendicitis, perforative gastroduodenal ulcer and intestinal obstruction, as well as the 3rd in the frequency among the causes of intestinal stems. The frequency of formation of intra-abdominal abscess or the development of peritonitis with diverticular disease is 3.5-4 cases per 100 thousand people per year (2,3). Also, diverticula are one of the causes of colonic bleeding. However, when making decisions on the diagnosis and treatment of a complicated course of diverticular disease, specialists are more often guided by their own preferences rather than by evidence-based medicine, which is explained by the lack of modern scientific work of a high level of evidence on this issue.peer-reviewe

    Methodological provision for the assessment of audit risk during the audit of tax reporting

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    International audienceThe problematics and the goal of the research: The lack of theoretical foundations as well as the practical necessity for organizations to create a methodology for assessing the audit risk in carrying out the audit of tax reporting, determined the research objective: the development of theoretical and practical recommendations regarding the methodological provision for the assessment of audit risks as well as the methodology for establishing the relationship between the adequate tax reporting and the managerial decisions of owners on the basis of tax audit results. Methods used: a method based on the theory of fuzzy sets and the basics of the theory of information asymmetry. Results achieved: the development of a methodology for assessing an audit risk in carrying out the audit of tax reporting and establishment of relationship between the theory of information asymmetry and the effectiveness of the users' managerial decisions. The conclusions of the research: practical implementation of the methodology in organizations with different taxation systems has proved the relationship between the theory of information asymmetry and optimization of the users' managerial decisions. The practical benefits from the obtained results make it possible to increase the efficiency of organizations' activities and to confirm to the tax authorities the timeliness of the calculation and payment of taxes. These methods are the basis for the development of a theory for assessing audit risks in carrying out tax audits Keywords: methodological provision, qualitative assessment, audit risk, tax audit, tax reporting, asymmetric information

    El desarrollo del habla coherente de niños en edad preescolar con trastornos del habla en el proceso de actividades de desarrollo cognitivo

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    At the present stage of development of defectological science and practice, the problem of speech correction of children with disabilities, in particular, preschool children with General underdevelopment of speech (GUS) has a great scientific and practical importance. The overcoming of speech disorders and the ability to choose an educational route determine the need of the organization and determination of the content of targeted comprehensive speech therapy assistance. The article scientifically justifies the possibility of using cognitive research activities to improve the performance of the speech development of children with disabilities. The efficiency of the program of development of coherent speech of preschool children with General underdevelopment of speech in cognitive research activity is experimentally proved. It is clearly shown that the inclusion of preschool children with General underdevelopment in the educational and research activities promotes the formation and development of skills of making coherent statements: phrases and sentences of the story on the demonstrated actions, story description, story based on personal experience.En la etapa actual de desarrollo de la ciencia y práctica defectológica, el problema de la corrección del habla de los niños con discapacidades, en particular, los niños en edad preescolar con subdesarrollo general del habla (GUS) tiene una gran importancia científica y práctica. La superación de los trastornos del habla y la capacidad de elegir una ruta educativa determinan la necesidad de la organización y la determinación del contenido de la asistencia integral de terapia del habla. El artículo justifica científicamente la posibilidad de utilizar actividades de investigación cognitiva para mejorar el rendimiento del desarrollo del habla de niños con discapacidades. La eficacia del programa de desarrollo del habla coherente de niños en edad preescolar con subdesarrollo general del habla en la actividad de investigación cognitiva se demuestra experimentalmente. Se muestra claramente que la inclusión de niños en edad preescolar con subdesarrollo general en las actividades educativas y de investigación promueve la formación y el desarrollo de habilidades para hacer declaraciones coherentes: frases y oraciones de la historia sobre las acciones demostradas, descripción de la historia, historia basada en la experiencia personal

    Secular Trends of Children From Birth to 3 Years: Meta-Analysis of Data From Russia and the Neighboring Countries

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    The goal of the study is to investigate secular changes in main anthropometric characteristics of the newborns, infants and early age children, using the wide spectrum of the urban samples from modern Russia and the former USSR, through the course of several decades, from 1920th till now. The study summarizes the data of 338 samples of the newborns, 188 samples of the 12-months old infants, 168 samples of the 2-year old children, 256 samples of the 3-year old children. The secular dynamics of the body length describes the process of significant increase of the skeletal development of children of both sexes in all growth periods. This trend is combined with the stability in body mass parameter of the newborns and infants, significant increase in body mass of 2-year-olds, slight increase in body dimension in 3-year-old children aged. The values of head circumference in newborns decrease from the 1950’s to 2000’s by 1.1-1.2 cm, which could be explained by the trend of the decrease in maternal pelvic width discussed in the literature. This trend completely stops to the end of the first year of life, and the 12-months old infants experience secular stability of this parameter. The head and chest circumferences of 2- and 3-year-olds keep stable through the time period under consideration

    Сучасна Україна в глобальному середовищі: стратегічні орієнтири економічного розвитку: монографія

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    Монографія об‘єднала зусилля науковців факультету міжнародної економіки Дніпропетровського національного університету імені Олеся Гончара та учасників Міжнародної науково-практичної конференції «Стратегії економічного розвитку країн в умовах глобалізації» у процесі пошуку й визначення стратегічних орієнтирів економічного розвитку України в глобальному середовищі й обрання своєї вірної дороги. На відміну від Ван Гога, усі дороги якого ведуть у нікуди, ми віримо, що спроможні обрати ту саму – нашу дорогу у світле й заможне майбутнє, й усі наші зусилля не будуть марними
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