On applying the methods of economic analysis in financial control of public medical institutions

2021 ◽  
Vol 20 (12) ◽  
pp. 2190-2209
Author(s):  
Dmitrii A. ENDOVITSKII ◽  
Nadezhda V. KONDRASHOVA ◽  
Sergei V. GOLOVIN ◽  
Andrei V. CHURIKOV
Keyword(s):  
Economic Analysis ◽  
Control Measures ◽  
Financial Control ◽  
Medical Institutions ◽  
Analytical Work ◽  
Analysis And Synthesis ◽  
Analytical Procedures ◽  
And Control ◽  
Method Analysis ◽  
Bibliographic Study

Subject. The article addresses the economic analysis as a separate field of science and practice. During its development, it has been updated for new subjects, objects, areas, interests, thereby expanding the directions of its application. Objectives. The aim of the study is to apply the methods of economic analysis in the implementation of financial control measures in relation to public medical organizations. Methods. The study rests on a bibliographic study of current scientific and periodical economic literature. We also apply methods of scientific cognition, like dialectical method, analysis and synthesis, detailing, observation, generalization, comparison, classification, etc. Results. The paper states the interdisciplinarity of economic analysis and control. Analytical procedures belong both to control measures and to analytical work in general. Methods of economic analysis are the tools of financial control. Conclusions. Analytical procedures are specific actions of the controller that are based on methods of economic analysis, with the help of which the objectives of control measures will be achieved.

scholarly journals ACTIVITIES OF REGIONAL AUDIT COMMISSIONS IN THE SYSTEM OF STATE AUDIT OF THE REPUBLIC OF KAZAKHSTAN

2021 ◽  
Vol 6 (1(82)) ◽  
pp. 65-68
Author(s):  
M. Tuzubekova ◽  
E. Parzu
Keyword(s):  
Control Measures ◽  
Financial Control ◽  
Effective Management ◽  
State Control ◽  
Rational Use ◽  
Audit Commission ◽  
State Audit ◽  
Parallel Control ◽  
The Republic ◽  
And Control

In this article, the authors analyzed the work of state bodies for audit and financial control, for the correct and rational use of budgetary funds, as well as the activities of the audit commission in the system of state audit in the regions of the Republic of Kazakhstan in modern conditions. Issues of effective management of budgetary funds and strengthening of financial and executive discipline, as well as the importance and necessity of conducting joint or parallel control measures by external state control bodies have been investigated. The author studied the issues of the effectiveness of the use of budgetary funds and control measures

scholarly journals COVID-19 and Smoking: What Evidence Needs Our Attention?

2021 ◽  
Vol 12 ◽  
Author(s):  
Jianghua Xie ◽  
Rui Zhong ◽  
Wei Wang ◽  
Ouying Chen ◽  
Yanhui Zou
Keyword(s):  
Smoking Status ◽  
Smoking Behavior ◽  
Control Measures ◽  
Current Smoking Status ◽  
Current Smoking ◽  
Health Measures ◽  
Medical Institutions ◽  
Prevention And Control Measures ◽  
And Control ◽  
The Relationship

The current COVID-19 pandemic has caused severe morbidity and mortality worldwide. Although relevant studies show that the smoking rate of COVID-19 patients is relatively low, the current smoking status of people with COVID-19 cannot be accurately measured for reasons. Thus, it is difficult to assess the relationship between smoking and COVID-19. Smoking can increase the risk of severe COVID-19 symptoms and aggravate the condition of patients with COVID-19. Nicotine upregulates the expression of ACE2, which can also increase susceptibility to COVID-19, aggravatiing the disease. Although nicotine has certain anti-inflammatory effects, there is no evidence that it is related to COVID-19 treatment; therefore, smoking cannot be considered a preventative measure. Furthermore, smokers gathering and sharing tobacco may promote the spread of viruses. Despite the COVID-19 epidemic, the findings suggested that COVID-19 has not encouraged smokers to quit. Additionally, there is evidence that isolation at home has contributed to increased smoking behavior and increased quantities. Therefore, it is recommended that governments increase smoking cessation messaging as part of public health measures to contain the COVID-19 pandemic. This review analyzes the existing research on smoking’s impact on COVID-19 so that governments and medical institutions can develop evidence-based smoking-related prevention and control measures for COVID-19.

FEATURES AND ROLE OF STATE FINANCIAL CONTROL AS PART OF THE RUSSIAN LEGAL SYSTEM

2021 ◽  
Vol 14 (1) ◽  
pp. 96-101
Author(s):  
DINA SHEPELEVA ◽  
Keyword(s):  
Large Scale ◽  
Public Law ◽  
Control Measures ◽  
Financial Control ◽  
Russian State ◽  
Priority Task ◽  
Specific Object ◽  
Economic Nature ◽  
And Control

In the modern Russian state, a large-scale reform of supervisory and control activities is being carried out. The priority task here is to improve the effectiveness and efficiency of control and supervision, as well as the revision and updating of legislation. In recent years, the reform of updating and improving legislation in the field of financial control has been carried out and continues to be carried out. Indeed, to date, a huge array of acts has accumulated, including those of the early 90s with a noticeably outdated system of bodies and an outdated concept of financial control. Therefore, they are recognized as invalid and new strategic documents of a national, informational, and economic nature, approved by Decrees of the President of our state and containing priority goals, take their place. Therefore the research trends and impact of control activities and effectiveness through the implementation of these activities is of particular relevance that derives, including the purpose of the article, which aims to explore issues of financial control and oversight, in both practical and theoretical aspects. It is important to analyze the role of financial control, its main directions at different stages of this control mechanism, the list of key features of state financial control, the sources on which control activities are based, the methods by which its subjects implement financial control and carry out control measures. And also to characterize it as part of public administration, the institution of financial law and the control relationship, since it is through the legal relationship with its inherent features that control is implemented. A your authorized subject is able to influence other participants of legal relations through mandatory regulations to oblige to a legitimate implementation of the law, and its specific object as the second party to legal relations which are not simply the specific benefit and a specific person (natural, legal), and public law, are obliged to observe the norms of financial law

scholarly journals Typology of the university's economic security factors as the basis for further economic analysis and control

2021 ◽  
Vol 22 (6) ◽  
pp. 640-652
Author(s):  
Natal'ya G. SAPOZHNIKOVA ◽  
Elizaveta E. ERMOSHINA
Keyword(s):  
Economic Analysis ◽  
Scientific Community ◽  
Economic Security ◽  
Educational Institutions ◽  
Security Threats ◽  
Higher Educational Institutions ◽  
Factors Affecting ◽  
Analysis And Synthesis ◽  
The Subject ◽  
And Control

Subject. As the economy faces challenges of our times, higher educational institutions need to more thoroughly protect their economic security, which is evaluated as part of the economic analysis and control. Agents and vectors of the processes can be determined provided adverse factors of universities' economic security are identified and described. Objectives. We analyze approaches to defining the concepts Factor and Threat, and outline a relevant typology of factors affecting the economic security of universities, in order to analyze and control it. Methods. The study relies upon general and specific methods of research, such as the analysis and synthesis, induction and deduction, grouping, comparison, etc. Results. We scrutinized the concepts Factor and Threat. The article presents a specified typology of factors affecting the economic security of universities. We enlist new signs and types of factors and threats to economic security. We also specify the naming of types of threats by area of their impact (fragmented and complex), and briefly describe types of threats in terms of the nature of their impact. The article introduces new signs of economic security threats for classification purposes, which accommodate for the specifics of the university's activity, classifying threats by type of finance, activities and the deliberate intentions of the subject, if any. Conclusions. We conclude that the scientific community does not have a unanimous vision of the way threats to the university's economic security should be classified. Based on the specified concepts of threats and factors, the typology of adverse factors for the university's economic security can be used for purposes of the economic analysis and control of the above.

Application of the risk-based approach as a way to improve external state financial control over the realization of government programs

2021 ◽  
pp. 36-46
Author(s):  
Natalya Viktorovna Savina ◽  
Angelina Nikolaevna Vyvolokina
Keyword(s):  
Point Of View ◽  
Control Measures ◽  
Financial Control ◽  
Government Programs ◽  
State Audit ◽  
Control Procedures ◽  
State Programs ◽  
And Control ◽  
The Impact ◽  
Transformation Processes

The article examines the impact of the risk-oriented approach on the transformation processes of methodological support of control and expert-analytical measures implemented in relation to individual elements of the implemented state programs, which determines the importance of state programs as an object of state audit and control and the need to improve the effectiveness of control processes. It is proposed to use a risk-based approach when planning control measures by subjects of external state financial control in relation to individual subprograms and the main activities of implemented state programs. The paper reveals the essence of the risk-based approach and suggests the use of a roadmap for its implementation as an important element of the methodological tools. The application of a risk-based approach to the structural components of state programs is considered from the point of view of the concentration of control procedures on particularly significant and high-risk elements.

scholarly journals Standardization as Multifunctional Tool to Improve the Effectiveness of Analytical Procedures

2019 ◽  
Vol 6 (1) ◽  
pp. 19-27
Author(s):  
E. B. Gerasimova
Keyword(s):  
Performance Analysis ◽  
Economic Analysis ◽  
Business Performance ◽  
Information Needs ◽  
Evaluation Study ◽  
Economic Entity ◽  
Starting Point ◽  
Analysis And Synthesis ◽  
Analytical Procedures

Modern social and economic conditions require the development of new approaches to the organization and analysis of an economic entity performance. The article pays special attention to the system of analytical activities standardization in order to meet the information needs of stakeholders. The objective of the study is the author’s development of the system of standardization of the economic entity performance analysis. The methods of system research (analysis and synthesis), comparative analysis, and the method of analogies are used to solve the problems. The study is based on the study of current economic literature and the use of structural analysis. The following results are obtained on the basis of the analysis. First, the special features of analytical procedures as an object of standardization were identified. These features are the starting point to develop a system of economic analysis standardization. Second, the algorithm of standardization of management activities was formulated. This algorithm is a basis to build a system of economic analysis standards. Third, a model of interaction between the main groups of stakeholders and the economic entity in terms of analytical activity standardization is proposed and the need to standardize the analysis of financial and nonfinancial characteristics of business quality of the object under analysis is proved. Fourth, the process of analytical activities standardization is developed. The system of indicators to assess the quality of the system of standardization for analytical procedures is offered. The development of the standardization system of the business performance analysis is a very promising direction to improve the quality of business. Standardization of economic analysis opens up great opportunities to improve the quality of activities of economic entities, regardless of the specific scope of the evaluation study.

Knowledge and Awareness of Dengue Fever

2018 ◽  
pp. 219-222
Author(s):  
Y. Arockia Suganthi ◽  
Chitra K. ◽  
J. Magelin Mary
Keyword(s):  
Dengue Fever ◽  
Prevention And Control ◽  
Control Measures ◽  
Infection Transmission ◽  
Standard Guideline ◽  
The World ◽  
Different Types ◽  
Prevention And Control Measures ◽  
Dengue Prevention ◽  
And Control

Dengue fever is a painful mosquito-borne infection caused by different types of virus in various localities of the world. There is no particular medicine or vaccine to treat person suffering from dengue fever. Dengue viruses are transmitted by the bite of female Aedes (Ae) mosquitoes. Dengue fever viruses are mainly transmitted by Aedes which can be active in tropical or subtropical climates. Aedes Aegypti is the key step to avoid infection transmission to save millions of people in all over the world. This paper provides a standard guideline in the planning of dengue prevention and control measures. At the same time gives the priorities including clinical management and hospitalized dengue patients have to address essentially.

Effect of Financial Control Mechanisms on Performance of Income Generating Units in Selected Public Universities in Kenya

2019 ◽  
Vol 3 (V) ◽  
pp. 286-304
Author(s):  
Shadrack Musunkui Towett ◽  
Isaac Naibei ◽  
Williter Rop
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
Public Universities ◽  
Management Strategies ◽  
Internal Audit ◽  
Simple Random Sampling ◽  
Target Population ◽  
Control Measures ◽  
Financial Control ◽  
Control Mechanisms

In an attempt to bridge the gap between the budgetary allocations and actual expenditures most universities have started income generating units with the aim of boosting their operational expenses. Whereas there is the potential of the use of Income Generating Units (IGUs) to generate additional funds, most universities still experience challenges in full implementation and realization of the revenue goal. This study therefore sought to determine the financial control mechanisms affecting performance of income generating units among selected public universities. The study sought to determine the effect of internal controls, credit policies, financial risk management and internal audit on performance of income generating units in selected universities. Targeted population was all the 290 employees in the IGU departments of selected public universities. The respondents were sampled using simple random sampling so as to enable equal representation of the target population without any biasness. Data collection was done using the questionnaire to ensure sufficient data was collected from the respondents. Descriptive statistics assisted in the determination of respondent’s views and opinions on every variable. Qualitative data was analysed using content analysis into meaningful, precise and comprehensive statements and presented in quotations. Data analysis was done using SPSS version 21 and data presented in form of figures and tables. The study ensured that all ethical considerations were considered by the study. The findings were that most employed Income Generating Units in Public Universities were Collection of rental fees, Evening and executive programs and Trainings of both short and long courses while the least was established to be Sales of memorabilia and books. All the financial control mechanism investigated namely internal audit, internal control measures, risk management strategies and credit policies had large extents of adoption in the selected universities. The results of the regression analysis showed that the financial control mechanisms investigated had a significant positive relationship on performance of the IGUs. Specifically, 47% of the variation of the performance of IGUs was established to be explained by the studied factors. The study concluded that the performance of the IGUs among the selected public universities was largely accounted for by the implemented financial control measures. Therefore effective financial control mechanisms is concluded to lead to better IGU performance whereas shortcomings in the financial control mechanisms is concluded to lead to diminished returns in the IGUs. The study recommended that the management in charge of the IGU department in the public universities to prioritize the formulation, implementation and monitoring of financial control mechanisms in the IGUs. To facilitate effective financial controls, the study recommended that the management especially those in the audit section to conduct regular checks and inspections on the IGUs. Additionally, frequent reforms were recommended to address the shortcomings experienced in integrating financial control measures in IGUs.

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