Methodological approach to mutually agreed corporate image management and economic security of enterprise

The object of research: corporate image and enterprise economic security. Investigated problem: methodical approach to mutually agreed management of enterprise’s image and its economic security. The main scientific results: theoretical analysis of the opinions, which are presented in the scientific literature of enterprise economic security functional components and the mechanism of their formation, is carried out. The functional components of economic security related to the internal and external aspects of enterprise are studied in detail, and their close relationship with image components is determined. The stages of enterprise image management are schematically shown with taking into account the compliance of image economic security components levels. The area of practical use of the research results: the need to adhere to certain sequence of actions aimed at forming a positive image and managing it in enterprises is emphasized. It is advisable to use an approach to the formation of corporate image with taking into account the targeted influence of management entities on the business environment. Technological innovation: the enterprise economic security structure in the context of modern tendencies is proposed, the complex of measures which are recommended to be applied for enterprise image maintenance is determined. Scope of application for technological innovation: practical activity of Ukrainian enterprises is in interconnection with other business environment participants

Економетричне моделювання механізму запобігання тіньовим схемам виведення капіталу через податкові та інвестиційні канали в Україні

На основі аналізу існуючої системи застосування корупційних схем виведення капіталу за кордон, ідентифіковано ключові драйвери тінізації економіки та проведено класифікацію методів легалізації доходів, отриманих злочинним шляхом. За результатами аналізу найбільш поширених операцій по відмиванню коштів, зроблено висновок про найбільшу питому вагу (майже 60%) саме операцій по незаконному виведенню коштів за кордон, в структурі яких податкові та інвестиційні канали тінізації доходів визначено як найбільш вагомі. Досліджено позиції України в міжнародному фінансовому просторі за обсягом незаконних фінансових потоків, у розрізі п’яти, восьми та десятирічних періодів. Виявлено суттєві зміни як обсягів фінансових потоків, так і місця України в світовому рейтингу. Проведено аналіз обсягів тінізації доходів на основі електричного, монетарного методів, методу збитковості підприємств та методу «витрати населення – роздрібний товарооборот» за період 2006-2016 рр. Зроблено висновок про достатньо високий показник тінізації економіки та необхідність вдосконалення інструментів та методів реалізації існуючої антикорупційної політики. Проведено оцінювання ефективності проведених державних антикорупційних заходів з позиції підвищення податкової конкурентоспроможності та інвестиційної привабливості економіки в розрізі трьох складових: 1) організаційно-інституційної; 2) нормативно-правової; 3) методичного інструментарію оцінювання ефективності діяльності державних антикорупційних органів. Проведено аналіз кримінальних та адміністративних правопорушень, пов’язаних з корупцією. Виявлено, що попри суттєві зміни в законодавстві України та створення нових державних органів управління у сфері протидії та запобігання корупції, поки що відсутні позитивні зрушення на шляху декорумпізації українського суспільства. Отримані у роботі результати дали можливість кількісно оцінити обсяги незаконного виведення капіталу за кордон, виявити диспропорції в обсягах тіньового виведення капіталу, визначити ключові драйвери впливу та визначити найбільш релевантні показники оцінки ефективності державної політики в боротьбі з нелегальним виведенням капіталу за кордон

Canagliflozin and renal outcomes in type 2 diabetes and nephropathy

BACKGROUND Type 2 diabetes mellitus is the leading cause of kidney failure worldwide, but few effective long-term treatments are available. In cardiovascular trials of inhibitors of sodium–glucose cotransporter 2 (SGLT2), exploratory results have suggested that such drugs may improve renal outcomes in patients with type 2 diabetes. METHODS In this double-blind, randomized trial, we assigned patients with type 2 diabetes and albuminuric chronic kidney disease to receive canagliflozin, an oral SGLT2 inhibitor, at a dose of 100 mg daily or placebo. All the patients had an estimated glomerular filtration rate (GFR) of 30 to <90 ml per minute per 1.73 m2 of body-surface area and albuminuria (ratio of albumin [mg] to creatinine [g], >300 to 5000) and were treated with renin–angiotensin system blockade. The primary outcome was a composite of end-stage kidney disease (dialysis, transplantation, or a sustained estimated GFR of <15 ml per minute per 1.73 m2), a doubling of the serum creatinine level, or death from renal or cardiovascular causes. Prespecified secondary outcomes were tested hierarchically. RESULTS The trial was stopped early after a planned interim analysis on the recommendation of the data and safety monitoring committee. At that time, 4401 patients had undergone randomization, with a median follow-up of 2.62 years. The relative risk of the primary outcome was 30% lower in the canagliflozin group than in the placebo group, with event rates of 43.2 and 61.2 per 1000 patient-years, respectively (hazard ratio, 0.70; 95% confidence interval [CI], 0.59 to 0.82; P=0.00001). The relative risk of the renal-specific composite of end-stage kidney disease, a doubling of the creatinine level, or death from renal causes was lower by 34% (hazard ratio, 0.66; 95% CI, 0.53 to 0.81; P<0.001), and the relative risk of end-stage kidney disease was lower by 32% (hazard ratio, 0.68; 95% CI, 0.54 to 0.86; P=0.002). The canagliflozin group also had a lower risk of cardiovascular death, myocardial infarction, or stroke (hazard ratio, 0.80; 95% CI, 0.67 to 0.95; P=0.01) and hospitalization for heart failure (hazard ratio, 0.61; 95% CI, 0.47 to 0.80; P<0.001). There were no significant differences in rates of amputation or fracture. CONCLUSIONS In patients with type 2 diabetes and kidney disease, the risk of kidney failure and cardiovascular events was lower in the canagliflozin group than in the placebo group at a median follow-up of 2.62 years

Digitalization of the agricultural sector: the impact of ICT on the development of enterprises in Ukraine

Purpose. The purpose of the research paper is determining the effect of information and communication technologies (ICTs) on the agricultural enterprises performance in Ukraine by studying the dependence of the performance of agricultural enterprises on the activity of their digital solutions implementation. Methodology / approach. The effect of ICTs on the performance of agricultural enterprises is studied using the methods of average and relative values, dynamic analysis – in determining the trends in the development of enterprises of the ICT segment and the activity of implementation of digital solutions by agricultural enterprises in their practice; correlation analysis – in studying the dependence of the performance of agricultural enterprises on the activity of digital solutions implementation. Results. The dependence of the performance of agricultural enterprises on the activity of their implementation of digital solutions is determined. A direct link between the volume of activities of enterprises operating in the ICT segment and the investments of agricultural enterprises in software is established. It has been determined that the activity of agricultural enterprises in terms of investments in software has a positive effect on their activities results, causing an increase in the volume of sold products, added value and labour productivity. A direct but weak effect of software investments on the cost efficiency of current and environmental activities has been diagnosed. A feedback relationship has been established between the investments made by agricultural enterprises in the acquisition of software and the profitability of their operating activities, which is increasing with taking into account the time lag. Originality / scientific novelty. The article provides empirical evidence of the dependence of agricultural enterprises activity indices on ICT segment enterprises development. The dependence of the results of agricultural enterprises activity on the activity of their digital solutions implementation was investigated with and without taking into account the time lag. The scientific and methodological foundations for assessing the impact of ICT on the performance of enterprises have been improved, in particular by allocating indicators for this assessment by stages of research. Practical value / significance. The results of the study can be used in the decision-making process regarding the digital transformation of agricultural enterprises through the implementation of ICT

Digitalization of the agricultural sector: the impact of ICT on the development of enterprises in Ukraine

Purpose. The purpose of the research paper is determining the effect of information and communication technologies (ICTs) on the agricultural enterprises performance in Ukraine by studying the dependence of the performance of agricultural enterprises on the activity of their digital solutions implementation. Methodology / approach. The effect of ICTs on the performance of agricultural enterprises is studied using the methods of average and relative values, dynamic analysis – in determining the trends in the development of enterprises of the ICT segment and the activity of implementation of digital solutions by agricultural enterprises in their practice; correlation analysis – in studying the dependence of the performance of agricultural enterprises on the activity of digital solutions implementation. Results. The dependence of the performance of agricultural enterprises on the activity of their implementation of digital solutions is determined. A direct link between the volume of activities of enterprises operating in the ICT segment and the investments of agricultural enterprises in software is established. It has been determined that the activity of agricultural enterprises in terms of investments in software has a positive effect on their activities results, causing an increase in the volume of sold products, added value and labour productivity. A direct but weak effect of software investments on the cost efficiency of current and environmental activities has been diagnosed. A feedback relationship has been established between the investments made by agricultural enterprises in the acquisition of software and the profitability of their operating activities, which is increasing with taking into account the time lag. Originality / scientific novelty. The article provides empirical evidence of the dependence of agricultural enterprises activity indices on ICT segment enterprises development. The dependence of the results of agricultural enterprises activity on the activity of their digital solutions implementation was investigated with and without taking into account the time lag. The scientific and methodological foundations for assessing the impact of ICT on the performance of enterprises have been improved, in particular by allocating indicators for this assessment by stages of research. Practical value / significance. The results of the study can be used in the decision-making process regarding the digital transformation of agricultural enterprises through the implementation of ICT

Digitization of the Agricultural Sector: The Impact of ICT on the Development of Enterprises in Ukraine

Purpose. The purpose of the research paper is determining the effect of information and communication technologies (ICTs) on the agricultural enterprises performance in Ukraine by studying the dependence of the performance of agricultural enterprises on the activity of their digital solutions implementation. Methodology / approach. The effect of ICTs on the performance of agricultural enterprises is studied using the methods of average and relative values, dynamic analysis – in determining the trends in the development of enterprises of the ICT segment and the activity of implementation of digital solutions by agricultural enterprises in their practice; correlation analysis – in studying the dependence of the performance of agricultural enterprises on the activity of digital solutions implementation. Results. The dependence of the performance of agricultural enterprises on the activity of their implementation of digital solutions is determined. A direct link between the volume of activities of enterprises operating in the ICT segment and the investments of agricultural enterprises in software is established. It has been determined that the activity of agricultural enterprises in terms of investments in software has a positive effect on their activities results, causing an increase in the volume of sold products, added value and labour productivity. A direct but weak effect of software investments on the cost efficiency of current and environmental activities has been diagnosed. A feedback relationship has been established between the investments made by agricultural enterprises in the acquisition of software and the profitability of their operating activities, which is increasing with taking into account the time lag. Originality / scientific novelty. The article provides empirical evidence of the dependence of agricultural enterprises activity indices on ICT segment enterprises development. The dependence of the results of agricultural enterprises activity on the activity of their digital solutions implementation was investigated with and without taking into account the time lag. The scientific and methodological foundations for assessing the impact of ICT on the performance of enterprises have been improved, in particular by allocating indicators for this assessment by stages of research. Practical value / significance. The results of the study can be used in the decision-making process regarding the digital transformation of agricultural enterprises through the implementation of ICT

Digitization of the Agricultural Sector: The Impact of ICT on the Development of Enterprises in Ukraine

Purpose. The purpose of the research paper is determining the effect of information and communication technologies (ICTs) on the agricultural enterprises performance in Ukraine by studying the dependence of the performance of agricultural enterprises on the activity of their digital solutions implementation. Methodology / approach. The effect of ICTs on the performance of agricultural enterprises is studied using the methods of average and relative values, dynamic analysis – in determining the trends in the development of enterprises of the ICT segment and the activity of implementation of digital solutions by agricultural enterprises in their practice; correlation analysis – in studying the dependence of the performance of agricultural enterprises on the activity of digital solutions implementation. Results. The dependence of the performance of agricultural enterprises on the activity of their implementation of digital solutions is determined. A direct link between the volume of activities of enterprises operating in the ICT segment and the investments of agricultural enterprises in software is established. It has been determined that the activity of agricultural enterprises in terms of investments in software has a positive effect on their activities results, causing an increase in the volume of sold products, added value and labour productivity. A direct but weak effect of software investments on the cost efficiency of current and environmental activities has been diagnosed. A feedback relationship has been established between the investments made by agricultural enterprises in the acquisition of software and the profitability of their operating activities, which is increasing with taking into account the time lag. Originality / scientific novelty. The article provides empirical evidence of the dependence of agricultural enterprises activity indices on ICT segment enterprises development. The dependence of the results of agricultural enterprises activity on the activity of their digital solutions implementation was investigated with and without taking into account the time lag. The scientific and methodological foundations for assessing the impact of ICT on the performance of enterprises have been improved, in particular by allocating indicators for this assessment by stages of research. Practical value / significance. The results of the study can be used in the decision-making process regarding the digital transformation of agricultural enterprises through the implementation of ICT

Kidney and Cardiovascular Effects of Canagliflozin According to Age and Sex: A Post Hoc Analysis of the CREDENCE Randomized Clinical Trial

Rationale & Objective: It is unclear whether the effect of canagliflozin on adverse kidney and cardiovascular events in those with diabetic kid-ney disease varies by age and sex. We assessed the effects of canagliflozin among age group categories and between sexes in the Canagli-flozin and Renal Endpoints in Diabetes with Established Nephropathy Clinical Evaluation (CREDENCE) study.Study Design: Secondary analysis of a random-ized controlled trial. Setting & Participants: Participants in the CREDENCE trial. Intervention: Participants were randomly assigned to receive canagliflozin 100 mg/d or placebo.Outcomes: Primary composite outcome of kid-ney failure, doubling of serum creatinine con-centration, or death due to kidney or cardiovascular disease. Prespecified secondary and safety outcomes were also analyzed. Out-comes were evaluated by age at baseline (<60, 60-69, and >_70 years) and sex in the intention-to-treat population using Cox regression models.Results: The mean age of the cohort was 63.0 & PLUSMN; 9.2 years, and 34% were female. Older age and female sex were independently associ-ated with a lower risk of the composite of adverse kidney outcomes. There was no evidence that the effect of canagliflozin on the primary outcome (acomposite of kidney failure, a doubling of serum creatinine concentration, or death from kidney or cardiovascular causes) differed between age groups (HRs, 0.67 [95% CI, 0.52-0.87], 0.63 [0.4 8-0.82], and 0.89 [0.61-1.29] for ages <60, 60-69, and >_70 years, respectively; P = 0.3 for interaction) or sexes (HRs, 0.71 [95% CI, 0.5 4-0.95] and 0.69 [0.56-0.8 4] in women and men, respectively; P = 0.8 for interaction). No differences in safety outcomes by age group or sex were observed.Limitations: This was a post hoc analysis with multiple comparisons.Conclusions: Canagliflozin consistently reduced the relative risk of kidney events in people with diabetic kidney disease in both sexes and across age subgroups. As a result of greater background risk, the absolute reduction in adverse kidney outcomes was greater in younger participants.Funding: This post hoc analysis of the CREDENCE trial was not funded. The CREDENCE study was sponsored by Janssen Research and Development and was conducted collaboratively by the sponsor, an academic-led steering committee, and an academic research organization, George Clinical.Trial Registration: The original CREDENCE trial was registered at ClinicalTrials.gov with study number NCT02065791

Effect of SGLT2 Inhibitors on Stroke and Atrial Fibrillation in Diabetic Kidney Disease: Results From the CREDENCE Trial and Meta-Analysis

BACKGROUND AND PURPOSE: Chronic kidney disease with reduced estimated glomerular filtration rate or elevated albuminuria increases risk for ischemic and hemorrhagic stroke. This study assessed the effects of sodium glucose cotransporter 2 inhibitors (SGLT2i) on stroke and atrial fibrillation/flutter (AF/AFL) from CREDENCE (Canagliflozin and Renal Events in Diabetes With Established Nephropathy Clinical Evaluation) and a meta-analysis of large cardiovascular outcome trials (CVOTs) of SGLT2i in type 2 diabetes mellitus.METHODS: CREDENCE randomized 4401 participants with type 2 diabetes mellitus and chronic kidney disease to canagliflozin or placebo. Post hoc, we estimated effects on fatal or nonfatal stroke, stroke subtypes, and intermediate markers of stroke risk including AF/AFL. Stroke and AF/AFL data from 3 other completed large CVOTs and CREDENCE were pooled using random-effects meta-analysis.RESULTS: In CREDENCE, 142 participants experienced a stroke during follow-up (10.9/1000 patient-years with canagliflozin, 14.2/1000 patient-years with placebo; hazard ratio [HR], 0.77 [95% CI, 0.55-1.08]). Effects by stroke subtypes were: ischemic (HR, 0.88 [95% CI, 0.61-1.28]; n=111), hemorrhagic (HR, 0.50 [95% CI, 0.19-1.32]; n=18), and undetermined (HR, 0.54 [95% CI, 0.20-1.46]; n=17). There was no clear effect on AF/AFL (HR, 0.76 [95% CI, 0.53-1.10]; n=115). The overall effects in the 4 CVOTs combined were: total stroke (HRpooled, 0.96 [95% CI, 0.82-1.12]), ischemic stroke (HRpooled, 1.01 [95% CI, 0.89-1.14]), hemorrhagic stroke (HRpooled, 0.50 [95% CI, 0.30-0.83]), undetermined stroke (HRpooled, 0.86 [95% CI, 0.49-1.51]), and AF/AFL (HRpooled, 0.81 [95% CI, 0.71-0.93]). There was evidence that SGLT2i effects on total stroke varied by baseline estimated glomerular filtration rate (P=0.01), with protection in the lowest estimated glomerular filtration rate (<45 mL/min/1.73 m2]) subgroup (HRpooled, 0.50 [95% CI, 0.31-0.79]).CONCLUSIONS: Although we found no clear effect of SGLT2i on total stroke in CREDENCE or across trials combined, there was some evidence of benefit in preventing hemorrhagic stroke and AF/AFL, as well as total stroke for those with lowest estimated glomerular filtration rate. Future research should focus on confirming these data and exploring potential mechanisms. Registration: URL: https://www.clinicaltrials.gov; Unique identifier: NCT02065791