scholarly journals PREVENTIONAL AUDIT: IMPLEMENTATION OF SOX CONTROL TO PREVENT FRAUD

2020 ◽  
Vol 21 (1) ◽  
pp. 293-301 ◽  
Author(s):  
Karina Nazarova ◽  
Viktoriia Mysiuk ◽  
Volodimir Gordopolov ◽  
Viktor Koval ◽  
Irena Danilevičienė
Keyword(s):  
Open Economy ◽  
Shadow Economy ◽  
Preventive Measures ◽  
Developed Countries ◽  
The United States ◽  
Economic Crime ◽  
Enterprise Management ◽  
Financial Fraud ◽  
Control Mechanisms ◽  
Corporate Fraud

The Euro-integration vector of Ukraine economic development and business in the open economy zone expands the economic and social potential of domestic enterprises and requires the formation of a reliable information environment to ensure the corporate interests of their investors (in the first) and other users of information (in particular). Today, corporate fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic enterprises. The study attracted substantiated attention to the negative tendency towards the growth of economic crime in Ukraine, which in the end focuses on the fact that domestic business should apply a set of measures to withdraw part of the business from the “shadow economy”. As a result, such measures will help increase the attractiveness of Ukraine’s business investment. The study systematized and analyzed the progressive experience of developed countries, in the first place, the United States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective). It is proved that the lack of aspirations of the enterprise management to overcome fraud leads to the formation of new money laundering schemes, and not control mechanisms – prevention of opportunities for committing fraud.

scholarly journals GLOBAL POVERTY REDUCTION AND PARETO-IMPROVING REDISTRIBUTION

2011 ◽  
Vol 16 (4) ◽  
pp. 605-624 ◽  
Author(s):  
Angus C. Chu
Keyword(s):  
Open Economy ◽  
Low Income ◽  
Developed Countries ◽  
The United States ◽  
High Income ◽  
Income Country ◽  
Least Developed Countries ◽  
Low Income Country ◽  
Wealth Redistribution ◽  
Pareto Improving

Can a transfer of wealth from the United States to the least developed countries be Pareto improving? We analyze this question in an open-economy R&D-based growth model, in which the high-income (low-income) country produces innovative (homogeneous) goods. We find that wealth redistribution to the low-income country simultaneously reduces global inequality and increases economic growth through an increase in labor supply in the high-income country. Given that the market equilibrium of R&D-based growth models is usually inefficient due to R&D externalities, the wealth redistribution may lead to a Pareto improvement, which occurs if the discount rate is sufficiently low or R&D productivity is sufficiently high.

The Protection of Intellectual Property in the Global Economy

2020 ◽  
Author(s):  
Kamal Saggi ◽  
Olena Ivus
Keyword(s):  
Developing Countries ◽  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
Open Economy ◽  
Global Economy ◽  
Empirical Support ◽  
Developed Countries ◽  
The United States ◽  
The World

Longstanding international frictions over uneven levels of protection granted to intellectual property rights (IPR) in different parts of the world culminated in 1995 in the form of the Agreement on Trade Related Aspects of Intellectual Property Rights (TRIPS)—a multilateral trade agreement that all member countries of the World Trade Organization (WTO) are obligated to follow. This landmark agreement was controversial from the start since it required countries with dramatically different economic and technological capabilities to abide by essentially the same rules and regulations with respect to IPRs, with some temporary leeway granted to developing and least developed countries. As one might expect, developing countries objected to the agreement on philosophical and practical grounds while developed countries, especially the United States, championed it strongly. Over the years, a vast and rich economics literature has emerged that helps understand this international divide. More specifically, several fundamental issues related to the protection of IPRs in the global economy have been addressed: are IPRs trade-related? Do the incentives for patent protection of an open economy differ from those of a closed one and, if so, why? What is the rationale for international coordination over national patent policies? Why do developed and developing countries have such radically different views regarding the protection of IPRs? What is the level of empirical support underlying the major arguments for and against the TRIPS-mandated strengthening of IPRs in the world economy? Can the core obligations of the TRIPS Agreement as well as the flexibilities it contains be justified on the basis of economic logic? We discuss the key conclusions that can be drawn from decades of rigorous theoretical and empirical research and also offer some suggestions for future work.

The Washington Consensus, liberal ideas and terms of the military-technological policy

2020 ◽  
Vol 16 (11) ◽  
pp. 2103-2123
Author(s):  
V.L. Gladyshevskii ◽  
E.V. Gorgola ◽  
D.V. Khudyakov
Keyword(s):  
United States ◽  
Production Management ◽  
Developed Countries ◽  
The United States ◽  
Internal Quality ◽  
Industrial Complex ◽  
Active Involvement ◽  
Military Industrial Complex ◽  
Industrial Complexes ◽  
The Military

Subject. In the twentieth century, the most developed countries formed a permanent military economy represented by military-industrial complexes, which began to perform almost a system-forming role in national economies, acting as the basis for ensuring national security, and being an independent military and political force. The United States is pursuing a pronounced militaristic policy, has almost begun to unleash a new "cold war" against Russia and to unwind the arms race, on the one hand, trying to exhaust the enemy's economy, on the other hand, to reindustrialize its own economy, relying on the military-industrial complex. Objectives. We examine the evolution, main features and operational distinctions of the military-industrial complex of the United States and that of the Russian Federation, revealing sources of their military-technological and military-economic advancement in comparison with other countries. Methods. The study uses military-economic analysis, scientific and methodological apparatus of modern institutionalism. Results. Regulating the national economy and constant monitoring of budget financing contribute to the rise of military production, especially in the context of austerity and crisis phenomena, which, in particular, justifies the irrelevance of institutionalists' conclusions about increasing transaction costs and intensifying centralization in the industrial production management with respect to to the military-industrial complex. Conclusions. Proving to be much more efficient, the domestic military-industrial complex, without having such access to finance as the U.S. military monopolies, should certainly evolve and progress, strengthening the coordination, manageability, planning, maximum cost reduction, increasing labor productivity, and implementing an internal quality system with the active involvement of the State and its resources.

Surveying adherence of dental clinic patients to preventive measures in oral cavity

2019 ◽  
Vol 24 (2) ◽  
pp. 167-172 ◽  
Author(s):  
T. V. Kudryavtseva ◽  
V. V. Tachalov ◽  
E. S. Loboda ◽  
L. Yu. Orekhova ◽  
E. Yu. Nechai ◽  
...  
Keyword(s):  
Oral Cavity ◽  
Working Conditions ◽  
Oral Hygiene ◽  
Preventive Measures ◽  
Periodontal Diseases ◽  
Dental Health ◽  
Developed Countries ◽  
Dental Clinic ◽  
The Many ◽  
The Impact

Relevance. Periodontal diseases are a medical and social problem due to the wide spread among the population of developed countries and the impact on the quality of life. Among the many factors that are important in the development of inflammatory periodontal diseases, an important role is played by adherence to the recommendations of the dentist in respecting oral hygiene. Aim of the work was to study the adherence of patients of the dental clinic to compliance with preventive measures in the oral cavity.Materials and methods. A total of 98 patients of dental clinic, 62 female (medial age 38,6 ± 14,0 years) and 36 male (medial age 37,2±13,1 years) participated in survey. The study participants flled in the profle and answered questions about age, gender, harmful working conditions and bad habits, frequency of visits to the dental clinic, attitudes to the prevention of dental diseases, knowledge about the means and methods of oral hygiene.Results. As a result of the study, it was found that in the vast majority of cases, respondents are employed in production that does not adversely affect their health (91%), only 8% of patients indicated harmful working conditions.Conclusions. The study revealed that, despite the recommendations of the dentist, patients are not always committed to the implementation of preventive measures in the oral cavity. Dentists need to motivate patients to use not only the usual methods and means of hygiene, but also additional ones necessary for maintaining dental health.

Capturing the surge of public interest towards Hydroxychloroquine, Azithromycin and BCG vaccine during COVID-19 Pandemic (Preprint)

2020 ◽  
Author(s):  
Shabbir Syed-Abdul ◽  
Shwetambara Malwade ◽  
Sim-Mei Choo
Keyword(s):  
Social Media ◽  
Preventive Measures ◽  
Healthcare Providers ◽  
Specific Treatment ◽  
Drug Effects ◽  
The United States ◽  
Bcg Vaccine ◽  
Public Interests ◽  
Treatment Regimes ◽  
Appropriate Treatment

UNSTRUCTURED The outbreak of COVID-19 that started in December 2019, was declared a pandemic in March 2020. Currently, there is no specific treatment recommended and healthcare providers are struggling to find appropriate treatment regimes. Medication misinformation spread through social media has caused panic situations and self-prescription leading to harmful drug effects. The situation worsened following false propaganda via social media, leading to shortage of some medications. Our study shows the frequency of search for the medications Hydroxychloroquine (HCQ), Azithromycin and Bacillus Calmette-Guérin (BCG) vaccine in Google Trends, across 6 countries. Public interests from the United States, Italy and Spain leaned towards HCQ, whereas those from Taiwan, Japan and South Korea were keen towards learning about the BCG vaccine. Our article aimed to inform the general public of the adverse drug reactions to avoid self-prescription or yield to the assumptions of leaders and unanimous social media posts. Proactive participation and preventive measures such as social distancing, use of face masks and hand sanitizers are recommended to help curb COVID-19 and other infections.

On the prospects of application of nanostructured heterophase polyfunctional composite materials inengine building industry

2019 ◽  
pp. 50-57
Author(s):  
O. B. Silchenko ◽  
M. V. Siluyanova ◽  
V. Е. Nizovtsev ◽  
D. A. Klimov ◽  
A. A. Kornilov
Keyword(s):  
Composite Materials ◽  
Gas Turbine ◽  
Developed Countries ◽  
The United States ◽  
Turbine Engines ◽  
Gas Turbine Engines ◽  
Nanostructured Composite ◽  
Polymer Metal ◽  
Long Operation ◽  
Prospects Of Application

The paper gives a brief review of properties and applications of developed extra-hard nanostructured composite materials and coatings based on them. The presentresearch suggestsaerospace applications of nanostructured composite materials based on carbides, carbonitrides and diboridesof transition and refractory metals. To improve the technical and economic performance of gas turbine engines, it is advisable to use new composite structural materials whose basic physicomechanical properties are several times superior to traditional ones. The greatest progress in developing new composites should be expected in the area of materials created on the basis of polymer, metal, intermetallic and ceramic matrices. Currently components and assemblies of gas turbine engines and multiple lighting power units with long operation life and durability will vigorously develop. Next-generation composites are studied in all developed countries, primarily in the United States and Japan.

Operation of a hyperbaric oxygen therapy center in Korea: Report of our experience from a setting in its nascent stages

2019 ◽  
pp. 135-143
Author(s):  
Yoon Seop Kim ◽  
Yoonsuk Lee ◽  
Sun Ju Kim ◽  
Sung Oh Hwang ◽  
Yong Sung Cha ◽  
...  
Keyword(s):  
Critically Ill ◽  
Hyperbaric Oxygen ◽  
Critically Ill Patients ◽  
Demographic Data ◽  
Developed Countries ◽  
The United States ◽  
Medical Society ◽  
Hyperbaric Medicine ◽  
Therapy Center ◽  
Hbo2 Therapy

Purpose: Hyperbaric medicine is nascent in Korea when compared to other developed countries, such as the United States and Japan. Our facility has been managed by physicians with certifications from the Undersea and Hyperbaric Medical Society (UHMS) and National Oceanic and Atmospheric Administration in diving and clinical diseases since October 2016. This study was conducted to share similar issues that are encountered during the establishment of a program in a new area through our experiences in the operation of a hyperbaric oxygen (HBO2) therapy center. Methods: In this retrospective observational study we collected data on HBO2 patients treated at our center between October 2016 and June 2018 after HBO2 was conducted by HBO2-certified physicians. We then compared demographic data of patients with data from January 2011 to September 2015 – before HBO2 operations were conducted by HBO2-certified physicians. Result: A total of 692 patients received 5,130 treatments. Twelve indicated diseases were treated using HBO2 therapy. Fifty-six critically ill patients with intubation received HBO2. Although two patients experienced seizure due to oxygen toxicity during the study period, certified physicians and inside attendant took immediate corrective action. Conclusion: After the establishment of the HBO2 center operated by physicians with certification, more patients, including critically ill patients, received HBO2 safely for various diseases. In order to improve the practice of hyperbaric medicine in Korea, the Korean Academy of Undersea and Hyperbaric Medicine (KAUHM), an advanced and well-organized academic society, should communicate often with HBO2 centers, with the aim to set Korean education programs at UHMS course levels and increase reimbursement for HBO2 therapy.

Australia—The Hidden Jewel

2018 ◽  
Author(s):  
Mahesh K. Joshi ◽  
J.R. Klein
Keyword(s):  
Natural Resources ◽  
Value Chain ◽  
Global Economy ◽  
Good Governance ◽  
Developing Economies ◽  
Raw Materials ◽  
Manufacturing Sector ◽  
Developed Countries ◽  
The United States ◽  
Dutch Disease

The twenty-first century is being touted as the Asian century. With its stable economy, good governance, education system, and above all the abundant natural resources, will Australia to take its place in the global economy by becoming more entrepreneurial and accelerating its rate of growth, or will it get infected with the so-called Dutch disease? It has been successful in managing trade ties with fast-developing economies like China and India as well as developed countries like the United States. It has participated in the growth of China by providing iron ore and coal. Because it is a low-risk country, it has enabled inflow of large foreign capital investments. A lot will depend on its capability and willingness to invest the capital available in entrepreneurial ventures, its ability to capture the full value chain of natural resources, and to export the finished products instead of raw materials, while building a robust manufacturing sector.

County Poverty, Urban–Rural Classification, and the Causes of Term Infant Death

2021 ◽  
pp. 003335492199916
Author(s):  
Yousra A. Mohamoud ◽  
Russell S. Kirby ◽  
Deborah B. Ehrenthal
Keyword(s):  
Infant Death ◽  
Congenital Malformations ◽  
Developed Countries ◽  
The United States ◽  
Term Infant ◽  
High Poverty ◽  
Infant Deaths ◽  
County Poverty ◽  
Urban Rural ◽  
Poverty Levels

Objective Higher mortality among full-term infants (term infant deaths) contributes to disparities in infant mortality between the United States and other developed countries. We examined differences in the causes of term infant deaths across county poverty levels and urban–rural classification to understand underlying mechanisms through which these factors may act. Methods We linked period birth/infant death files for 2012-2015 with US Census poverty estimates and county urban–rural classifications. We grouped the causes of term infant deaths as sudden unexpected death in infancy (SUDI), congenital malformations, perinatal conditions, and all other causes. We computed the distribution and relative risk of overall and cause-specific term infant mortality rates (term IMRs) per 1000 live births and 95% CIs for county-level factors. Results The increase in term IMR across county poverty and urban–rural classification was mostly driven by an increase in the rate of SUDI. The relative risk of term infant deaths as a result of SUDI was 1.6 (95% CI, 1.5-1.8) times higher in medium-poverty counties and 2.3 (95% CI, 1.2-2.5) times higher in high-poverty counties than in low-poverty counties. Cause-specific IMRs of congenital malformations, perinatal conditions, and death from other causes did not differ by county poverty level. We found similar trends across county urban–rural classification. Sudden infant death syndrome was the main cause of SUDI across both county poverty levels and urban–rural classifications, followed by unknown causes and accidental suffocation and strangulation in bed. Conclusions Interventions aimed at reducing SUDI, particularly in high-poverty and rural areas, could have a major effect on reducing term IMR disparities between the United States and other developed countries.

Cancer Survivorship Care in Colombia: Review and Implications for Health Policy

2021 ◽  
pp. 154041532110015
Author(s):  
Oscar Yesid Franco-Rocha ◽  
Gloria Mabel Carillo-Gonzalez ◽  
Alexandra Garcia ◽  
Ashley Henneghan
Keyword(s):  
Health Care ◽  
Health Policy ◽  
Cancer Survivors ◽  
Cancer Survivorship ◽  
Policy Development ◽  
Care Delivery ◽  
Developed Countries ◽  
The United States ◽  
Survivorship Care ◽  
Cancer Symptoms

Introduction: The number of cancer survivors is increasing in Colombia, and health policy changes are necessary to meet their unmet needs and improve their health outcomes. Similar trends have been identified in developed countries, and positive changes have been made. Methods: We conducted a narrative review to provide an overview of Colombia’s social structure, health care system, and health care delivery in relation to cancer, with recommendations for improving cancer survivorship in Colombia based on the model of survivorship care in the United States. Results: We proposed general recommendations for improving cancer survivors’ care including (1) recognizing cancer survivorship as a distinct phase of cancer, (2) strengthening methods and metrics for tracking cancer survivorship, (3) assessing and monitoring cancer symptoms and quality of life of cancer survivors, (4) publishing evidence-based guidelines considering the social, economic, and cultural characteristics of Colombian population and cancer survivors’ specific needs. Conclusion: These recommendations could be used to inform and prioritize health policy development in Colombia related to cancer survivorship outcomes.

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