A Risk-oriented Approach Is the Basis for Identifying and Preventing Threats to the Economic Security of the State

Today, in the conditions of martial law in Ukraine and of the deficit of the State budget, the issue of ensuring the economic security of the State as a component of national security is the highest priority and of big importance. Ensuring the economic security of the country is the prerogative of the State, and it should be supported by the entire system of the State bodies, especially law enforcement ones, among which the Economic Security Bureau of Ukraine (ESBU) plays a key role. In order to identify risks that weaken the economic security of the State, the ESBU uses a risk-oriented approach in its work, which is an identifier of the risks of committing criminal offenses in the budgetary, tax, customs, monetary, and investment spheres of the economy. Also, based on the results of the risk assessment, the ESBU develops and implements measures aimed at minimizing or eliminating them. Therefore, taking into account the external and internal threats to the country’s economy, the issue of applying a risk-oriented approach to identify the risks of committing criminal offenses in the field of economics is relevant, needs to be researched and remains a priority for both business and the State as a whole. The objectives of the study are: analysis of the results of the ESBU’s activities; disclosure of the procedure for the introduction and use of a risk-oriented approach in the work of the ESBU units; determination of the feasibility and benefits of using this approach in order to identify the risk of committing criminal offenses in the field of economy and prevent threats that affect the economic security of the State. The place, role and main tasks of the ESBU are considered: identification of risk areas in the field of economy; protection of public finances of the State; assessment of risks and threats to the economic security of the State; development of ways to minimize and eliminate them. It is determined that the most effective in the work of the ESBU analytical units is a risk-oriented approach, which makes it possible to predict threats and promptly take measures to prevent and/or counteract them. An analysis of the risks identified by the ESBU in the field of economy is carried out. It is found that the tax and customs spheres are the most risky for the country’s economy, since they account for almost 2/3 of all identified risks (72%). The necessity and expediency of using a risk-oriented approach in the work of the ESBU is substantiated, taking into account the requirements of the time and international experience. A model for managing risks of economic security of the State using a risk-oriented approach has been proposed. It is proved that today, in the conditions of war, there is a threat to the economic security of the State, and the key role in the protection of the latter is assigned to the ESBU

Annual SHOT Report 2012

SHOT is affiliated to the Royal College of PathologistsThe investigation report produced some key findings: – Only one unit of blood should be removed from storage at any time – the nurse collecting took three units for three separate patients at the same time – The final administration check should always be conducted next to the patient by two registered nurses, and once all checks have been completed, the transfusion should be started immediately – the staff did not commence transfusion immediately after an initial check of the units, but placed the units on a table before picking them up again, so the final bedside check was not performed properly – Transfusion must only take place where there are enough staff available to monitor the patient and when the patient can readily be observed – a second nurse who had assisted in the checking procedures had returned to her ward, leaving one nurse in the day unit to administer and monitor three transfusions, including leaving the ward unsupervised while she went to collect further unit

Annual SHOT Report 2013

SHOT is affiliated to the Royal College of PathologistsThe current risks from blood and blood component transfusion in the UK remains small with a risk of death at 8.0 and risk of major morbidity 51.8 per 1,000,000 components issued. New strategies are required to reduce the level of error in the transfusion process. Checklists are very useful to ensure all the steps of a process have been completed and should be introduced for transfusion as recommended in 2011 (http://www.shotuk.org/resources/current-resources/ ). Any unexpected transfusion reactions must be promptly recognised and treated and continue to be reported. Appropriate local review of incidents including root cause analysis where indicated will help to identify systems problems which can be remedied. All staff involved in transfusion are reminded that they have a duty of care to report adverse events which potentially or actually affect patient safety

Annual SHOT Report 2011

SHOT is affiliated to the Royal College of PathologistsTransfusion of blood components in the UK remains remarkably safe, with the risk of death 0.0027 and risk of major morbidity 0.0396 per 1000 components issued respectively. However, the level of error in the transfusion process is a cause for concern, indicating the need for continued education, which should underpin competency assessment, and vigilance. Checklists are very useful to ensure all the steps of a process have been completed. Any unexpected transfusion reactions must be promptly recognised and treated and continue to be reported to ensure patient safety, particularly with the advent of new products and changing policies in relation to CMV screening. All staff involved in transfusion should remain aware that they have a duty of care to report adverse events which potentially or actually affect patient safety

Quantum Error Correcting Codes From The Compression Formalism

We solve the fundamental quantum error correction problem for bi-unitary channels on two-qubit Hilbert space. By solving an algebraic compression problem, we construct qubit codes for such channels on arbitrary dimension Hilbert space, and identify correctable codes for Pauli-error models not obtained by the stabilizer formalism. This is accomplished through an application of a new tool for error correction in quantum computing called the ``higher-rank numerical range''. We describe its basic properties and discuss possible further applications.Comment: 8 pages, 2 figures, Rep. Math. Phys., to appea

Valid Toolkit for Assessing Cognitive Functions and Speech Status of Children with Various Pathologies

A review of modern Russian methods for diagnosing and evaluating speech pathologies is presented. Classifications of speech disorders from the standpoint of clinical practice, pedagogy, psychology, speech therapy and linguistics are considered. The relevance of the study is determined by the need to systematize the existing diagnostic material of speech disorders and its description. The works presented at the moment, devoted to the topic, are fragmented and incomplete, which is explained by their practice-oriented nature. Methods of different authors have a similar structure and include tests to assess cognitive, speech and neurodynamic functions. It is noted that the biggest drawback today in the clinical theory and practice of diagnosing speech disorders can be called a large number of diagnostic methods for patients with aphasia and their almost complete absence for patients with speech disorders caused by other diseases or conditions. The main part of the article is devoted to a detailed description of traditional and relatively recently developed by Russian practitioners and theorists of test batteries for diagnosing speech disorders. The review of the methods and their analysis made it possible to highlight a number of common features, determine gaps and identify a number of tasks for their subsequent joint solution by specialists in the field of medicine and linguistics

Quantum Algorithm for SAT Problem and Quantum Mutual Entropy

It is von Neumann who opened the window for today's Information epoch. He defined quantum entropy including Shannon's information more than 20 years ahead of Shannon, and he introduced a concept what computation means mathematically. In this paper I will report two works that we have recently done, one of which is on quantum algorithum in generalized sense solving the SAT problem (one of NP complete problems) and another is on quantum mutual entropy properly describing quantum communication processes.Comment: 19 pages, Proceedings of the von Neumann Centennial Conference: Linear Operators and Foundations of Quantum Mechanics, Budapest, Hungary, 15-20 October, 200

Practical Aspects of the Implementation of International Financial Reporting Standards and Accounting Policies in Business Structures

Ukraine’s membership in the European Union envisages the introduction of and compliance with the requirements and norms of European law, accompanied by reforms in almost all sectors of the Ukrainian economy including accounting. The main objective of the accounting reform is to bring the national accounting system in line with the requirements of the market economy and international accounting and reporting standards. The aim of the article is to study practical aspects of implementing International Financial Reporting Standards (IFRS) and accounting policies in business structures, with regard to national accounting features, in order to assess their impact on the performance. The article considers advantages of domestic enterprises in preparing reports in accordance with International Financial Reporting Standards, reveals problems associated with the application of the principles and requirements of IFRS, and describes the specifics of the transition of domestic enterprises to IFRS with regard to national peculiarities. The practical aspects of the implementation of IFRS and the principles of accounting policies in business structures are studied, taking into consideration national accounting features, in order to assess their impact on business entities’ performance. The influence of the transition to tax obligations and tax consequences for enterprises in reporting under international standards is calculated. Based on the results of the study, it is concluded that the transformational differences at the stage of transition to IFRS become neutral before taxation; business owners, investors and lenders receive high-quality financial statements to make informed and sound management decisions