scholarly journals Risk classification of IT enterprises: accounting aspect

2021 ◽  
pp. 28-32
Author(s):  
Олена Адамівна Лаговська ◽  
Ірина Леонідівна Грабчук ◽  
Габріелла Людвиківна Лоскоріх
Keyword(s):  
Risk Sharing ◽  
Theoretical Basis ◽  
Organizational Factors ◽  
Risk Classification ◽  
Critical Assessment ◽  
Effective Management ◽  
It Enterprise ◽  
Business Entities ◽  
It Enterprises

The presence of significant risks is one of the features of an IT enterprise. This necessitates a thorough study and justification of the types of risks that affect it. The purpose of the article is to determine the classification signs of risks of IT enterprises that determine the choice of accounting and analytical technologies for their management. To achieve this goal, a critical assessment of scientists' approaches to risk sharing was carried out. It has been established that the overwhelming majority of scientists, when constructing a risk classification in the IT sector, characterizes directly the work on IT products, projects, but does not take into account the organizational factors of the IT enterprise.It has been proven that the activities of an IT enterprise are influenced by both general (inherent in all business entities, regardless of the field of activity) and specific risks. When building a risk classification for IT companies, one should take into account such characteristics as the scope and consequences of the risk. The expediency of dividing risks according to the last criterion into admissible, critical, catastrophic is indicated. Specific risks are characterized by their factors, which made it possible to identify the risks of an IT project (associated with execution time, costs and quality) and risks of organizing and carrying out activities (technological, personnel, market and legal). The article provides a characteristic for each type of risk and discloses their significance for accounting and analysis. The proposed classification of risks of an IT enterprise creates a theoretical basis for their effective management. Further details of risks are carried out for each IT enterprise.

scholarly journals THEORETICAL BASIS OF ECONOMIC SECURITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
Nadya Fisunenko ◽  
Dmitro Dyachenko
Keyword(s):  
Theoretical Basis ◽  
Professional Training ◽  
Legal Regulation ◽  
Economic Security ◽  
Work Process ◽  
Personnel Policy ◽  
Low Level ◽  
Labor Discipline ◽  
Business Entities

The article is devoted to the study of problems in the field of economic security of the enterprise. The essences of the concepts «danger» and «threat» are analyzed, their main properties are determined. The main types of danger are identified, according to the magnitude of the possible consequences. The main types of hazards include «warning», which has the following characteristics. They are: set of circumstances that have developed in the enterprise, to which it is necessary to react. The peculiarities of the evolution of threats have been studied. The actuall scheme of evolution of threats has been built, considering the concepts of «risk», «danger» and «threat». The classification of economic threats and risks according to the main features (by area of distribution and objects of influence) as components of economic security of the enterprise are formed. The main causes of economic threats have been identified. They are: insufficient adaptation of individual business entities to dynamic and constantly changing market conditions; general insolvency of business entities; growing crime; low level of labor discipline and responsibility of employees of enterprises, insufficient legal regulation of some activities; as well as low professional level of a significant part of the management and employees of the enterprise. It is determined that the causes of physical threats are: inefficient personnel policy of business entities, low professional training, insufficient level of security of enterprises, banks, low control over the work process of employees. The causes of intellectual threats are studied. They are first of all inefficient personnel policy of the enterprise, secondly, violation of non-disclosure agreements and the principle of publicity of results, then, intensification of competition in the markets along with low level of information security or its absence. It is proposed that in order to effectively ensure the economic security of the enterprise, first of all, it is necessary to focus on the presence of various threats, risks and dangers and try to minimize their impact in time.

scholarly journals CLASSIFICATION OF IT ENTERPRISES: ACCOUNTING ASPECT

2021 ◽  
Author(s):  
Gabriella Loskorikh
Keyword(s):  
Consumer Involvement ◽  
Information Support ◽  
It Services ◽  
Tax Base ◽  
It Service ◽  
High Staff Turnover ◽  
It Enterprise ◽  
The Impact ◽  
It Enterprises

The relevance of the article is justified by the growing indicators of the IT sector. Despite the quarantine restrictions, most IT companies are more profitable. However, the growth rate is lower than before quarantine. This requires special attention to the organization of information support of the management process, which would take into account the specific features of IT enterprises. The main purpose of the article is to determine the characteristics of IT companies that have a decisive influence on the organization of accounting in these companies. This goal is realized on the basis of the application of methods of observation, comparison, analysis, synthesis, generalization. To harmonize the categorical apparatus, the essence of the concepts that are the result of the activities of the IT enterprise – IT service, IT product and IT product, from the standpoint of their reflection in the account. The impossibility of their identification is confirmed. They have different accounting implications for both the IT company and the customer depending on the terms of the contract and the purposes of further use. The specific properties of IT services are characterized, which include: the complexity of the IT service; low level of consumer involvement in the process; remote interaction between manufacturer and user. The influence of these features on the organization of accounting is described, in particular, the organization of analytical accounting and the development of management reporting. The need for deep knowledge of an accountant working in the IT field is substantiated. The mistakes made by accountants if their training in this area is carried out at an inadequate level are summarized. The main errors are incorrect classification of transactions, the presence of inaccuracies in accounting, overstatement of the tax base. Identified characteristics of IT enterprises (scalability, significant risks, high staff turnover) make additional demands on the organization of accounting. The areas that need the most attention to create the appropriate information support for the management of the IT enterprise are reflected. Prospects for further research are to reveal the impact of these features on the organization and methods of accounting in these enterprises.

scholarly journals Classification of non-acute bronchial asthma according to allergy and eosinophil characteristics: a retrospective study

2021 ◽  
Vol 17 (1) ◽  
Author(s):  
Yi Jiang ◽  
Ruoli An ◽  
Li Cheng ◽  
Qianru Yue ◽  
Hanwei Zhang ◽  
...  
Keyword(s):  
Retrospective Study ◽  
Lung Function ◽  
Allergic Asthma ◽  
Asthma Management ◽  
Effective Management ◽  
Sputum Cytology ◽  
Eosinophilic Asthma ◽  
Asthma Patients ◽  
Medical University

Abstract Background Investigating the endotypes of the different asthma phenotypes would help disease monitoring, prognosis determination, and improving asthma management standardization. This study aimed to classify asthma into four endotypes according to the allergic and eosinophilic characteristics and explore the phenotypes (clinical characteristics, pulmonary functions, and fractional expired nitric oxide (FeNO)) of each endotype. Methods This retrospective study included non-acute asthma patients treated at the First Hospital of Shanxi Medical University (05/2016–01/2018). The patients were classified into the eosinophilic allergic, eosinophilic non-allergic, non-eosinophilic allergic, and non-eosinophilic non-allergic asthma endotypes. Serum sIgE, lung function, FeNO, and induced sputum cytology were tested and compared among groups. Results Of the 171 included patients, 22 had eosinophilic allergic asthma, 17 had eosinophilic non-allergic asthma, 66 had non-eosinophilic allergic asthma, and 66 had non-eosinophilic non-allergic asthma. Lung function measurements (FEV1%, FEF25%, FEF50%, FEF75%, and FEF25–75%) showed that airway dysfunction was worse in eosinophilic non-allergic asthma than in the other three endotypes (all P < 0.001). In allergic asthma patients, eosinophilic asthma had worse airway dysfunction than non-eosinophilic asthma (all P < 0.05). Similar results were found in non-allergic asthma (all P < 0.01). The FeNO levels in eosinophilic allergic asthma were higher than in eosinophilic non-allergic and non-eosinophilic non-allergic asthma (both P = 0.001). Conclusions FeNO can objectively reflect eosinophilic airway inflammation in asthma. Endotypic classification of asthma patients regarding the allergic and eosinophilic characteristics is conducive to the effective management of patients with asthma.

Improving intermediate risk classification of prostate cancer with radiomics features

2021 ◽  
Vol 79 ◽  
pp. S1309
Author(s):  
R. Thenault ◽  
L. Beuzit ◽  
N. Rioux-Leclercq ◽  
Z-E. Khene ◽  
A. Gasmi ◽  
...  
Keyword(s):  
Prostate Cancer ◽  
Risk Classification ◽  
Intermediate Risk

Efficacy of estramustine phosphate according to risk classification of castration-resistant prostate cancer

2012 ◽  
Vol 29 (4) ◽  
pp. 2895-2900 ◽  
Author(s):  
Akinori Minato ◽  
Naohiro Fujimoto ◽  
Tatsuhiko Kubo ◽  
Shuji Harada ◽  
Soichiro Akasaka ◽  
...  
Keyword(s):  
Prostate Cancer ◽  
Risk Classification ◽  
Estramustine Phosphate ◽  
Castration Resistant Prostate Cancer ◽  
Castration Resistant

scholarly journals A57 THE USE AND INTERPRETATION OF HLA-DQ2/DQ8 GENOTYPING BY PEDIATRIC GASTROENTEROLOGISTS

2021 ◽  
Vol 4 (Supplement_1) ◽  
pp. 14-15
Author(s):  
B Moreau ◽  
E Robidoux
Keyword(s):  
Risk Groups ◽  
Risk Classification ◽  
Low Risk ◽  
Risk Alleles ◽  
Seronegative Patient ◽  
Espghan Guidelines ◽  
Recent Classification ◽  
American Society ◽  
Hla Dq2

Abstract Background A recent classification of high and low risk alleles associated with celiac disease (CD) shows that the presence of a single allele (DQA1*05 or DQB1*02; coding together for HLA-DQ2), without a positive genotype (HLA-DQ2 and or HLA-DQ8), represents a risk of developing the disease. Aims The aim of this study is to evaluate the use and interpretation of the HLA-DQ2/DQ8 genotyping by pediatric gastroenterologists, as there is no study on the matter and the latest guidelines do not address this risk classification. Methods A web-based survey was sent by email to all NASPGHAN (North American society of pediatric gastroenterolgy, hepatology and nutrition) members. Results Results 294 pediatric gastroenterologists sent a complete survey. 86,1% use the HLA-DQ2/DQ8 genotyping according mainly to the NASPGHAN and ESPGHAN guidelines. The main indications considered were to exclude CD in a patient on a gluten-free diet with a resolution of his symptoms and in a seronegative patient with equivocal biopsies. A minority would consider the genotyping for screening high risk groups or for making a diagnosis in children with high specific CD antibodies and strong clinical suspicion without performing biopsies, as suggested by the ESPGHAN guidelines. The alleles associated with CD are not well known, but 76,7% the participants are aware of the risk classification. While only 62,8% have access to the complete genotype, 47,8% consider it useful. Nevertheless, 82,6% would still want to know the presence of a low risk allele. Conclusions The risk classification of alleles related to CD warrants a modification of the genotyping result with access to the alleles and an adaptation of the guidelines. Funding Agencies None

Ensuring Safety of Industrial Cargo by Rail Transportation at the Mining Enterprises

2021 ◽  
pp. 56-62
Author(s):  
V.V. Kupriyanov ◽  
◽  
I.S. Bondarenko ◽  
Keyword(s):  
Information Filtering ◽  
Mining Industry ◽  
Organizational Factors ◽  
Rail Transportation ◽  
Railway Transport ◽  
Control Factors ◽  
Detailed Assessment ◽  
Personnel Safety

The common problem was studied concerning the personnel safety and the operation of railway transport during industrial cargo transportation. Statistical and technical analysis were conducted related to the conditions and reasons of railway accidents caused by various hazardous factors and occurred over the past 15 years in the mining industry of Russia. The study based on natural, technical, and organizational factors showed that there is a steady tendency towards the preservation of the number of accidents such as train collisions, fires, and derailments. Despite the measures taken, such accidents do occur resulting in fatal accidents. The situation is explained by the fact that safety of rail transport is conditioned by the factors that can be divided into difficult-to-control and complex (coordinated by action). The differences between complex factors caused by the railway technology and difficult-to-control factors, which include natural factors or their combination with the stimulated factors are studied in the article. Study of the evidence including the details of the development of fires and derailments of trains from the rails, the consequences of such accidents and conclusions about their causes shows that the additional calculations and classification of the difficult-to-control factors in combination with other causes allow to give a more detailed assessment of the nature of difficult-to-control factors and the interrelationship between them. Through this it becomes possible to detect the maximum number of violations. It is concluded that improving railway safety is possible only with a differentiated approach to the role of each group of factors including difficult-to-control factors, and the ability of personnel to influence the occurrence and development of accidents. The time characteristics of railway accidents are considered. The idea of automated information filtering of clogged messages in the analysis of accidents is formulated.

ISSUES OF REASONABLE ORGANIZATION AND CONDUCT OF COST ACCOUNTING AND ANALYSIS IN ECONOMIC ENTITIES

2021 ◽  
Vol 4 (7) ◽  
pp. 72-79
Author(s):  
Azamat Mahmudov ◽  
◽  
Farangiz Kenjaeva ◽  
Keyword(s):  
Cost Accounting ◽  
Production Costs ◽  
Effective Management ◽  
Financial Activity ◽  
Business Operations ◽  
Main Production ◽  
Activity Cost ◽  
Process Cost ◽  
Business Entities ◽  
Main Activity

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

The Concept and Characteristics of a Legal Action in Civil Law

2021 ◽  
Author(s):  
E.V. Titov ◽  
Keyword(s):  
Critical Analysis ◽  
Civil Law ◽  
Critical Assessment ◽  
Legal Action ◽  
Huge Number ◽  
Early 19Th Century ◽  
Legal Literature ◽  
Relevant Field ◽  
Legal Fact

The purpose of the article is a critical assessment of the established in the legal literature and practice the concept and characteristics of a legal action and criteria for distinguishing legal actions and events. The main problem identified by the author is that, despite the huge number of sources on this subject, jurisprudence has not progressed in the study of this phenomenon since the early 19th century. The definition and characteristics of a legal action «migrate» from one work to another, as a rule, without any critical analysis at all and are taken by lawyers as a given, which leads to stagnation in the development of the relevant field. At the same time, studies of specific varieties of legal actions often reach a deadlock precisely because of the incorrectly defined general characteristics of a legal action. The author defines the classification criterion of differentiation of legal facts, and argues the necessity of two-member division of legal facts into events and actions. It is proved that facts-states cannot be distinguished within the classification of legal facts on the volitional ground and they are not legal facts at all. The concept of legal action and its characteristics are given. The concept of will as a key element of legal action is discussed in the article and it is substantiated that «involuntary» actions are not legal facts. The author analyzes the classification of events into absolute and relative, and offers an algorithm for determining whether a certain legal fact refers to events or actions.

scholarly journals Pain in emergency units: correlation with risk classification categories

2018 ◽  
Vol 26 (0) ◽  
Author(s):  
Wandressa Letícia Viveiros ◽  
Meiry Fernanda Pinto Okuno ◽  
Cássia Regina Vancini Campanharo ◽  
Maria Carolina Barbosa Teixeira Lopes ◽  
Gabriella Novelli Oliveira ◽  
...  
Keyword(s):  
Signs And Symptoms ◽  
Medical Specialty ◽  
Cross Sectional Study ◽  
Risk Classification ◽  
Moderate Intensity ◽  
Ratio Test ◽  
Intense Pain ◽  
Cross Sectional ◽  
Mild Pain

ABSTRACT Objectives: to correlate risk classification categories with the level of pain of patients in an emergency service. Method: cross-sectional study carried out in the Risk Classification of 611 patients. The variables studied were: age, gender, comorbidities, complaint duration, medical specialty, signs and symptoms, outcome, color attributed in the risk classification of and degree of pain. We used Analysis of Variance, a Chi-Square test and a Likelihood Ratio test. Results: the average age was 42.1 years (17.8); 59.9% were women; the green (58.9%) and yellow (22.7%) risk classification prevailed and hypertension (18.3%) was the most common Comorbidity. The most frequent pain intensity was moderate (25.9%). In the red category, patients presented a higher percentage of absence of pain; in the blue, mild pain; and in the green, yellow and orange categories, there was a greater percentage of intense pain (p < 0.0001). Conclusion: among the patients who presented pain, the majority reported moderate intensity. Regarding risk categories, most patients in the red category did not report pain. Those who were classified as green, yellow and orange, reported mostly intense pain. On the other hand, patients in the blue category reported predominantly mild pain.

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