Управління загрозами фінансовій безпеці підприємства

Розроблено блок-схему алгоритму управління загрозами фінансовій безпеці підприємства; виділено основні етапи здійснення цього процесу: оцінювання, аналіз та управління. Визначено сутність, зміст, переваги та недоліки застосування методів оцінювання загроз фінансовій безпеці в системі фінансового менеджменту підприємства. Ключові слова: підприємство, фінансова безпека, загрози, оцінювання, аналіз, управління.Составлена блок-схема алгоритма управления угрозами финансовой безопасности предприятия. Выделены основные этапы осуществления данного процесса: оценивание, анализ и управление. Определены сущность, содержание, преимущества и недостатки методов оценивания угроз финансовой безопасности в системе финансового менеджмента предприятия. Ключевые слова: предприятие, финансовая безопасность, угрозы, оценивание, анализ, управление.Enterprise financial security threats management main terms essence and contents were defined on the basis of financial and economic literature analysis and generalization: enterprise financial security threats management is a multistage process, which includes evaluation, management and analysis of enterprise financial security threats management; evaluation of enterprise financial security threats is a process of identification of threats influence on enterprise financial security; analysis of enterprise financial security threats is a process of threats identification, which influence on enterprise financial security. It is established that the majority of modern domestic and foreign scientists consider two groups of enterprise financial security threats estimation: qualitative or subjective (expert, probabilistic (concerning loss, favorable possibilities), consequences analysis) and quantitative or objective (statistical, analytical, rating, expense expediency, analogues, decision tree, normative). Comparative analysis of qualitative and quantitative enterprise financial security threats estimation enables to detect that use either of them has its own advantages and disadvantages. Some methods require using the considerable mass data and at the same time leave out of the account the time factor; others are insufficiently developed for using in the domestic economic conditions. Therefore the choice of the method is made only owing to the purpose of the enterprise financial security threats estimation. It is proved that the methods of the enterprise financial security threats management could be divided into three groups: reduction, maintenance and transmission. Reduction of enterprise financial security threats level provides preventive management and logistical measures implementation as to unfavorable events in financial and economic activities prevention or negative consequences liquidation. As measures, implemented for enterprise financial security threats level maintaining, could be referred the following: getting loans on compensation for losses, which enterprise got as a result of unforeseen, unfavorable events in its financial and economic activities, resumption of output production (goods, works, services) with the help of finance and credit establishments activities, government grants etc. Keywords: enterprise, financial security, threats, evaluation, analysis, management

Dustiness and deagglomeration testing: interlaboratory comparison of systems for nanoparticle powders

Different types of aerosolization and deagglomeration testing systems exist for studying the properties of nanomaterial powders and their aerosols. However, results are dependent on the specific methods used. In order to have well-characterized aerosols, we require a better understanding of how system parameters and testing conditions influence the properties of the aerosols generated. In the present study, four experimental setups delivering different aerosolization energies were used to test the resultant aerosols of two distinct nanomaterials (hydrophobic and hydrophilic TiO2). The reproducibility of results within each system was good. However, the number concentrations and size distributions of the aerosols created varied across the four systems; for number concentrations, e.g., from 10(3) to 10(6) #/cm(3). Moreover, distinct differences were also observed between the two materials with different surface coatings. The article discusses how system characteristics and other pertinent conditions modify the test results. We propose using air velocity as a suitable proxy for estimating energy input levels in aerosolization systems. The information derived from this work will be especially useful for establishing standard operating procedures for testing nanopowders, as well as for estimating their release rates under different energy input conditions, which is relevant for occupational exposure

Thermal-optical analysis for the measurement of elemental carbon (EC) and organic carbon (OC) in ambient air a literature review

Thermal-optical analysis is currently under consideration by the European standardization body (CEN) as the reference method to quantitatively determine organic carbon (OC) and elemental carbon (EC) in ambient air. This paper presents an overview of the critical parameters related to the thermal-optical analysis including thermal protocols, critical factors and interferences of the methods examined, method inter-comparisons, inter-laboratory exercises, biases and artifacts, and reference materials. The most commonly used thermal protocols include NIOSH-like, IMPROVE_A and EUSAAR_2 protocols either with light transmittance or reflectance correction for charring. All thermal evolution protocols are comparable for total carbon (TC) concentrations but the results vary significantly concerning OC and especially EC concentrations. Thermal protocols with a rather low peak temperature in the inert mode like IMPROVE_A and EUSAAR_2 tend to classify more carbon as EC compared to NIOSH-like protocols, while charring correction based on transmittance usually leads to smaller EC values compared to reflectance. The difference between reflectance and transmittance correction tends to be larger than the difference between different thermal protocols. Nevertheless, thermal protocols seem to correlate better when reflectance is used as charring correction method. The difference between EC values as determined by the different protocols is not only dependent on the optical pyrolysis correction method, but also on the chemical properties of the samples due to different contributions from various sources. The overall conclusion from this literature review is that it is not possible to identify the "best" thermal-optical protocol based on literature data only, although differences attributed to the methods have been quantified when possible.This work was undertaken under Mandate M/503 “Standardisation mandate to CEN, CENELEC and ETSI in support of the implementation of the Ambient Air Quality Legislation”, ENX “Ambient air – Measurement of airborne lemental carbon (EC) and organic carbon (OC) in PM 2.5 deposited on filters”.EUR 1,920 APC fee funded by the EC FP7 Post-Grant Open Access PilotPeer reviewe

Impact of Engineered Nanomaterials on Health: Considerations for Benefit-Risk Assessment

Nanotechnology encompasses the design, characterisation, production and application of materials and systems by controlling shape and size at the nanoscale (nanometres). Nanomaterials may differ from other materials because of their relatively large specific surface area, such that surface properties become particularly important. There has been rapid growth in investment in nanotechnology by both the public and private sectors worldwide. In the EU, nanotechnology is expected to become an important strategic contributor to achieving economic gain and societal and individual benefits. At the same time there is continuing scientific uncertainty and controversy about the safety of nanomaterials. It is important to ensure that timely policy development takes this into consideration. Uncertainty about safety may lead to polarised public debate and to business unwillingness to invest further. A clear regulatory framework to address potential health and environmental impacts, within the wider context of evaluating and communicating the benefit-risk balance, must be a core part of Europe's integrated efforts for nanotechnology innovation. While a number of studies have been carried out on the effect of environmental nanoparticles, e.g. from combustion processes, on human health, there is yet no generally acceptable paradigm for safety assessment of nanomaterials in consumer and other products. Therefore, a working group was established to consider issues for the possible impact of nanomaterials on human health focussing specifically on engineered nanomaterials. This represents the first joint initiative between EASAC and the Joint Research Centre of the European Commission. The working group was given the remit to describe the state of the art of benefits and potential risks, current methods for safety assessment, and to evaluate their relevance, identify knowledge gaps in studying the safety of current nanomaterials, and recommend on priorities for nanomaterial research and the regulatory framework. This report focuses on key principles and issues, cross-referencing other sources for detailed information, rather than attempting a comprehensive account of the science. The focus is on human health although environmental effects are also discussed when directly relevant to healt

Лечебно-диагностический алгоритм при очаговых тиреопатиях

Представлены современные данные о возможности развития тиреоидного рака на фоне доброкачественной патологии щитовидной железы, определены группы риска по развитию тиреоидных карцином. Разработан диагностический алгоритм своевременной и ранней диагностики рака щитовидной железы, предложены терапевтические подходы, направленные на предупреждение развития тиреоидного рака.Contemporary data about the possibility of thyroid carcinoma development against a background of thyroid pathology are presented. Risk groups of thyroid carcinoma development were determined. A diagnostic algorithm of timely and early diagnosis of thyroid carcinoma was worked out. Therapeutic approaches to prevention of thyroid cancer are suggested