Development of Theory and Practice of Program Resource Management

One of the issues that are often in the focus of discussions at various circles experts are related to the field of security and innovation. According to some authors the development is security and no security without development. Experts in innovation, in turn, try to classify the phenomenon in which are willing to accept the existence of evolutionary, radical and systemic innovation. Discussion on both topics can be carried in the field of resource management and this will not be a mistake because of two facts. Firstly the limited amount of resources is always a reason to think about the efficiency of their management. At stake efficiency means degree of suitability for implementation of certain tasks and achieving certain goals. Secondly, issues of innovative development of approaches to resource management are extremely important and never lose relevance. All of the above should convince the readers of the correctness of the choice of theme or object of study

A Taxonomy of Essential Services

Communities, countries and alliances cannot be efficient in preparing to meet diverse threats to their security within traditional organizational stovepipes. The boundaries between ‘internal’ and ‘external’ threats are getting fuzzier, and the vulnerabilities of governments, businesses and communities feed on each other, while the comprehensive approach is gaining traction in ever more security fields. The implementation of the comprehensive approach poses a number of methodological challenges. While it clearly requires coordination of various capabilities of a multitude of actors, it is less apparent which is the suitable organising concept. This paper takes as a starting point the concept of ‘essential services’ and suggests a taxonomy, that would allow to treat threats, vulnerabilities and risk in a common comprehensive framework. The taxonomy has been developed with a specific purpose in mind, and thus refers to European Essential Services (EES). We nevertheless reason that it can be replicated to support decision making at other levels, e.g. in national security policy making and planning

APOPHYSEAL AVULSION FRACTURES OF ANTERIOR INFERIOR ILIAC SPINE

We aim to present diagnostic approach and results from surgical treatment in avulsion fractures of the apophysis of Spina Iliaca Anterior Inferior (SIAI). Material and methods.  During the period 2011 – 2021, seven(7) children with acute traumatic apophysiolysis of SIAI, were operated on, 61 A1.2 fracture by AO/OTA classification.  All of the patients are boys with average age 14,1±1,35 years.  In all cases the right SIAI is affected and the mechanism of the injury is sports trauma.  The diagnostic methods used by us are complete orthopedic clinical examination, AP radiographs of the pelvis and lateral radiographic projections of the hip joint by modified Dunlap technique and also CT scan with 3D reconstruction of the pelvic bones (3cases).  In four (4) cases the apophysiolyses are Salter-Harris type I and in three cases – SH type II.  The average size of the avulsed bone fragment is 3cm/1cm measured on CT scan and 29,66±3,14 mm on AP radiographic view.  Dislocation of the fractured fragment is greater than 1,5cm.  In four children the diagnosis from the outpatient care is neglected or primary wrong.  This fact procrastinated the treatment for between 15 and 30 days.  In the rest of the cases the treatment is prompt in an urgent matter.   For all patients open reduction and internal fixation with screw osteosynthesis is performed by using one (4 cases) or two (2 cases) 3,5mm cannulated titanium screws.  Consolidation of the fracture and the functional condition by Lower Extremity Functional Scale (LEFS) have been followed.

Proximal femoral varus osteotomies in childhood-development of osteosynthesis materials

Proximal femoral osteotomies are one of the most commonly used surgical techniques and play an important role in the spatial correction of the hip joint in a number of pediatric orthopedic disorders such as Legg-Calve-Perthes disease, Slipped capital femoral epiphysis, Developmental dysplasia of the hip, osteoarthritis, etc.14,21,23,28,30,31 The development of orthopaedic osteosynthesis for fixation of bone fragments includes the use of Kirschner wires, intraosseous nail plates, AO-plates with fixed angle, external fixators, etc.  Over time, many of the techniques and osteosynthesis materials have fallen into disuse and have remained only of historical significance. The purpose of this study is to follow how osteosynthesis fixation devices for varus osteotomies in the proximal femur have historically evolved and developed from the beginning to the present

Ефекти от прилагането на МСФО 15 Приходи от договори с клиенти в част от българските предприятия за периода 2017 – 2018 година

The study focuses on issues related to the implementation of the new IFRS 15 Revenue from Contracts with Customers. The most debatable issues regarding the requirements of the new five-step revenue recognition approach are discussed, as well as the conceptual basis of this approach and its relationship with the IFRS Conceptual Framework and the purposes of the general purpose financial statements. On the basis of manually collected empirical data, two samples of Bulgarian enterprises are examined: the first covers nine firms from different industries (listed on the Large taxpayers and insurers list), and the second – the 4 largest Bulgarian mobile operators. Both quantitative and qualitative approaches are used in order to analyze how IFRS 15 is applied in the sample of companies and the effects of its adoption (on equity and financial results) in the first year of its application – 2018 (as well as the comparative period 2017)