scholarly journals ANALYSIS OF PUBLIC ENTERPRISES IN THE REPUBLIC OF SRPSKA AND ASSESSMENT OF THEIR FINANCIAL RISK

2021 ◽  
Vol 9 (21) ◽  
Author(s):  
Jelena Poljašević ◽  
Miloš Grujić
Keyword(s):  
High Risk ◽  
Financial Risk ◽  
Safe Zone ◽  
Business Risk ◽  
Public Enterprises ◽  
Public Companies ◽  
The Republic ◽  
Business Entities ◽  
Score Model

The paper investigates how financially insecure public companies in the Republic of Srpska are using the Altman EM score model and the RAPO model developed on business entities in the Republic of Srpska. Public companies are classified as low, medium and high risk companies in terms of the probability of going bankrupt. The results show that in the observed period from 2013 to 2018, half of public companies are constantly in the problem zone, while about 40% are in the safe zone. That is, companies that have been identified as problematic have been in that group for many years, while those with low business risk have been consistently successful. The paper also presents the state's participation in the capital of public companies, as well as expenditures in the form of subsidies and recapitalizations that are allocated from the budget every year.

scholarly journals The Role of Internal Audit as a Starting Point for the Discovery of Irregularities in the Financial Statements of Public Companies in Kosovo

2017 ◽  
Vol 7 (1) ◽  
pp. 153 ◽  
Author(s):  
Hysen Ismajli ◽  
Muhamet Aliu ◽  
Arben Sahiti ◽  
Lumbardha Lutolli
Keyword(s):  
Internal Audit ◽  
Financial Statements ◽  
Likert Scale ◽  
Public Enterprises ◽  
Financial Reports ◽  
Public Companies ◽  
Starting Point ◽  
Spss Software ◽  
The Republic

The main purpose of this paper is to verify whether the internal audit affects the detection of anomalies and fraud in the financial statements of public companies in Kosovo. To achieve this purpose, we have prepared a questionnaire and distributed to public enterprises in the Republic of Kosovo. The questionnaire includes open and closed questions in the form of Likert scale established to asess proposition and oposition of the participants. Responses were analyzed through SPSS software, and hypotheses were tested by analyzing the correlation. Based on results we can conclude that the role of internal audit can serve as a starting point in finding fraud and errors in financial reports.

scholarly journals APPLICATION OF DIFFERENT MANAGEMENT MODELS IN PRIVATE AND PUBLIC ENTERPRISES THROUGH THE PROCESS OF PROFESSIONALIZATION AT THE LEVEL OF LOCAL SELF-GOVERNMENT

2021 ◽  
Author(s):  
Valentina Vukosavljevic Pavlovic ◽  
Keyword(s):  
Labor Relations ◽  
Public Enterprises ◽  
Public Companies ◽  
Balanced Development ◽  
Property Relations ◽  
Management Models ◽  
Private And Public ◽  
The Republic ◽  
The City

City economic structures on the territory of the Republic of Serbia should adapt and accelerate the process of balanced development between the urban and rural parts of the city on modern principles of management. On the other hand, the role of the process of professionalization of company management, as a factor of modernization at the level of local private and public companies should be explored, starting from the position that management is not only an economic category dominated by rational, financial, market principles and activities but also a sociological category, primarily reflected in the professionalization and democratization of labor relations. For the purpose of analysis, the forms of changes of the following should be considered: a) development strategies, b) production/property relations, c) changes in existing management models.

THE PROBLEMS OF CRIMINAL LAW PROTECTION OF THE OIL INDUSTRY OF THE RUSSIAN FEDERATION

2020 ◽  
pp. 14-20
Author(s):  
Сергей Иванович Вележев ◽  
Антон Михайлович Седогин
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Oil Industry ◽  
Legal Analysis ◽  
The Russian Federation ◽  
The Republic ◽  
Illegal Activities ◽  
Business Entities ◽  
Criminal Groups

В статье рассмотрены актуальные вопросы уголовно-правовой охраны нефтяной отрасли Российской Федерации от преступных посягательств корыстной направленности. Иллюстрирован существенный ущерб, причиняемый преступными группами охраняемым общественным отношениям на национальном и международном уровнях. Проведен статистический и сравнительно-правовой анализ наиболее эффективных норм законодательства России и Казахстана, применяемых в ходе борьбы с подобной противоправной деятельностью. Предложено направление дальнейшего совершенствования российского уголовного закона. Нефтяная промышленность является одной из ведущих отраслей Российской Федерации, структурными сегментами которой являются в том числе объекты добычи, хранения, переработки и транспортировки нефти, а также объекты транспортировки, хранения и сбыта нефтепродуктов. Данные обстоятельства требуют принятия мер по ее защите от противоправных действий по хищению нефти и нефтепродуктов. Наряду с охранными, режимными и организационными мерами, которые осуществляют хозяйствующие субъекты, немаловажное значение имеет защита отрасли от преступных посягательств уголовно-правовым способом. В статье указывается необходимость совершенствования законодательства по обеспечению безопасности деятельности нефтяной отрасли, учитывая ее значение для экономики страны. Отмечается, что положительные результаты в поиске возможных путей совершенствования законодательства дает применение сравнительно-правового анализа уголовных норм СНГ по борьбе с преступностью в этой сфере деятельности. The article examines current issues of the criminal law protection of the oil industry of the Russian Federation from criminal attacks for mercenary reasons. The considerable damage caused by criminal groups to protected public relations at the national and international levels is illustrated. A statistical and comparative legal analysis of the most effective norms of the legislation of Russia and the Republic of Kazakhstan applied in the fight against such illegal activities has been carried out. The direction of further improvement of the Russian criminal law is proposed. The oil industry is one of the leading industries of the Russian Federation, the structural segments of that are the objects of oil production, storage, refining and transportation, as well as the objects of transportation, storage and marketing of oil product. Under these circumstances it is required totake measures for protection it from unlawful actions connected with stealing of oil and oil products. Along with security, safeguards and organizational measures that are implemented by business entities, protection of the industry from criminal attacks by a criminal law method is of no small importance. The article indicates the need to improve legislation to ensure the safety of the oil industry, based on its importance for the country's economy. It is noted that positive results in the search for possible ways to improve the legislation are provided by the use of a comparative legal analysis of the criminal norms of the CIS in the fight against crime in this area of activity.

Portugal: 19 July 1987

1987 ◽  
Vol 22 (4) ◽  
pp. 444-451 ◽  
Author(s):  
Marcelo Rebelo de Sousa
Keyword(s):  
Party System ◽  
Local Level ◽  
National Level ◽  
Political Regime ◽  
Public Companies ◽  
Parliamentary Elections ◽  
Universal Suffrage ◽  
The Republic ◽  
The Government ◽  
Economic Regime

THE PORTUGUESE PARLIAMENTARY ELECTIONS OF 19 JULY 1987 initiated a profound change in the Portuguese party system and in the system of government. From 1974 onwards, Portugal had moved peacefully towards a democratic political system, enshrined in the 1976 Constitution. This evolution lasted about eight years and culminated in the revision of the Constitution in 1982. From 1982 onwards the present political regime has been a democratic one, coexisting with a capitalist economic regime attenuated by state monopoly in key sectors and by public companies which were nationalized between 1974 and 1976. It is also since 1982 that the system of government has been semi-presidential. There is pure representativeness as referendums do not exist at national level and have never been regulated at local level. But the government is semi-presidential in the sense that, owing to French influence, it attempts to balance Parliament with the election of the President of the Republic by direct and universal suffrage.

scholarly journals La experiencia boliviana y la organización comunitaria cooperativa en el marco de la economía plural

2016 ◽  
Vol 21 ◽  
pp. 77 ◽  
Author(s):  
Gabriel Loza
Keyword(s):  
Informal Sector ◽  
Social Solidarity ◽  
Public Enterprises ◽  
Solidarity Economy ◽  
Public Companies ◽  
Palabras Clave ◽  
Peasant Community ◽  
The One ◽  
Cooperative Organization ◽  
Made In

<p>El autor sostiene que, a diferencia de lo que postula el Modelo de Economía Plural, el proceso de avance en la realidad boliviana es desigual, dado que, por una parte, se ha centrado en la nacionalización y en las empresas públicas, y, por otra, se asienta en la forma de organización cooperativa en el sector minero y en el sector informal de la economía, relegando la economía solidaria, en un contexto con alta desprotección social, informal y capitalista. No se observan avances en un socialismo comunitario, puesto que el peso y la importancia de la comunidad campesina se ha mantenido relativamente igual con relación a los gobiernos anteriores, salvo la economía campesina de la coca, basada en pequeños propietarios y escasa tradición comunitaria.</p><p>Palabras clave: Economía Social Solidaria, Economía Plural, Nacionalismo, Empresas Públicas</p><p><em><br /></em></p><p><em><br /></em></p><p><em>The Bolivian experience and the community and cooperative organization within the framework of the plural economy</em></p><p><em>The author argues that, unlike what postulated Model Plural Economy, the process advance in the Bolivian reality is uneven, since on the one hand, has focused on nationalization and public enterprises, and, on another, sits in the form of cooperative organization in the mining sector and the informal sector of the economy, relegating the solidarity economy, in a context with high social, informal and capitalist vulnerability. No progress has been made in a community socialism, since the weight and importance of the peasant community has remained relatively unchanged compared to previous governments, except the peasant coca economy based on small landowners and little community tradition.<br /></em></p><p><em>Keywords: Social Solidarity Economy, Plural Economy, Nationalization and Public Companies</em></p>

scholarly journals Development and Verification of the Hypoxia- and Immune-Associated Prognostic Signature for Pancreatic Ductal Adenocarcinoma

2021 ◽  
Vol 12 ◽  
Author(s):  
Dongjie Chen ◽  
Hui Huang ◽  
Longjun Zang ◽  
Wenzhe Gao ◽  
Hongwei Zhu ◽  
...  
Keyword(s):  
High Risk ◽  
Pancreatic Ductal Adenocarcinoma ◽  
Risk Score ◽  
Cox Regression ◽  
Pearson Correlation ◽  
Risk Groups ◽  
Low Risk ◽  
Ductal Adenocarcinoma ◽  
Prognostic Signature ◽  
Score Model

We aim to construct a hypoxia- and immune-associated risk score model to predict the prognosis of patients with pancreatic ductal adenocarcinoma (PDAC). By unsupervised consensus clustering algorithms, we generate two different hypoxia clusters. Then, we screened out 682 hypoxia-associated and 528 immune-associated PDAC differentially expressed genes (DEGs) of PDAC using Pearson correlation analysis based on the Cancer Genome Atlas (TCGA) and Genotype-Tissue Expression project (GTEx) dataset. Seven hypoxia and immune-associated signature genes (S100A16, PPP3CA, SEMA3C, PLAU, IL18, GDF11, and NR0B1) were identified to construct a risk score model using the Univariate Cox regression and the Least Absolute Shrinkage and Selection Operator (LASSO) Cox regression, which stratified patients into high- and low-risk groups and were further validated in the GEO and ICGC cohort. Patients in the low-risk group showed superior overall survival (OS) to their high-risk counterparts (p &lt; 0.05). Moreover, it was suggested by multivariate Cox regression that our constructed hypoxia-associated and immune-associated prognosis signature might be used as the independent factor for prognosis prediction (p &lt; 0.001). By CIBERSORT and ESTIMATE algorithms, we discovered that patients in high-risk groups had lower immune score, stromal score, and immune checkpoint expression such as PD-L1, and different immunocyte infiltration states compared with those low-risk patients. The mutation spectrum also differs between high- and low-risk groups. To sum up, our hypoxia- and immune-associated prognostic signature can be used as an approach to stratify the risk of PDAC.

scholarly journals Analisis Daya Tampung Beban Pencemaran Kali Asem di Sekitar TPST Bantar Gebang dan TPA Sumur Batu

2020 ◽  
Vol 20 (1) ◽  
pp. 22
Author(s):  
Opy Kurniasari ◽  
Lina Aprianti
Keyword(s):  
Waste Management ◽  
Carrying Capacity ◽  
Local Governments ◽  
Solid Waste Management ◽  
River Pollution ◽  
Sampling Point ◽  
The Republic ◽  
Environmental Capability ◽  
Business Entities ◽  
Initial Sampling

The amount of waste management, especially in big cities and metropolitan areas, forms the basis for various policies. One of them is the Law of the Republic of Indonesia Number 18 Year 2008 concerning Solid Waste Management which mandates cooperation and partnerships between local governments, business entities, and the community in carrying out waste management. The carrying capacity of the environment should be one of the considerations in the preparation and determination of environmental management and recovery plans. However, in its implementation, the calculation of environmental carrying capacity is not easy. Therefore, planning is not based on environmental capability, but existing conditions, which are likely to have experienced degradation or exceeded carrying capacity. This condition is expected to cause a decrease in the carrying capacity of the environment around the Bantar Gebang TPST and Sumur Batu TPA, one of which is the Kali Asem river. Based on this, it is necessary to analyze the assimilative capacity of Kali Asem pollution around the TPST and TPA. The purpose of this study was to analyze the capacity of Asem River pollution load so that the ability of the environment in the area around TPST Bantargebang, Bekasi City to support the lives of humans and other living things. The results of laboratory analysis showed that at the initial sampling point, Kali Asem was already in a polluted condition which is characterized by high levels of BOD and COD.

scholarly journals Immune‐related Long Noncoding RNA Signature for Patients with Cervical Cancer

2020 ◽  
Author(s):  
Jianfeng Zheng ◽  
Jinyi Tong ◽  
Benben Cao ◽  
Xia Zhang ◽  
Zheng Niu
Keyword(s):  
Cervical Cancer ◽  
High Risk ◽  
Risk Score ◽  
Immune Cell ◽  
Risk Group ◽  
Risk Groups ◽  
Low Risk ◽  
Gene Set Enrichment Analysis ◽  
Training Set ◽  
Score Model

Abstract Background: Cervical cancer (CC) is a common gynecological malignancy for which prognostic and therapeutic biomarkers are urgently needed. The signature based on immune‐related lncRNAs(IRLs) of CC has never been reported. This study aimed to establish an IRL signature for patients with CC.Methods: The RNA-seq dataset was obtained from the TCGA, GEO, and GTEx database. The immune scores（IS）based on single-sample gene set enrichment analysis (ssGSEA) were calculated to identify the IRLs, which were then analyzed using univariate Cox regression analysis to identify significant prognostic IRLs. A risk score model was established to divide patients into low-risk and high-risk groups based on the median risk score of these IRLs. This was then validated by splitting TCGA dataset(n=304) into a training-set(n=152) and a valid-set(n=152). The fraction of 22 immune cell subpopulations was evaluated in each sample to identify the differences between low-risk and high-risk groups. Additionally, a ceRNA network associated with the IRLs was constructed.Results: A cohort of 326 CC and 21 normal tissue samples with corresponding clinical information was included in this study. Twenty-eight IRLs were collected according to the Pearson’s correlation analysis between immune score and lncRNA expression (P < 0.01). Four IRLs (BZRAP1-AS1, EMX2OS, ZNF667-AS1, and CTC-429P9.1) with the most significant prognostic values (P < 0.05) were identified which demonstrated an ability to stratify patients into low-risk and high-risk groups by developing a risk score model. It was observed that patients in the low‐risk group showed longer overall survival (OS) than those in the high‐risk group in the training-set, valid-set, and total-set. The area under the curve (AUC) of the receiver operating characteristic curve (ROC curve) for the four IRLs signature in predicting the one-, two-, and three-year survival rates were larger than 0.65. In addition, the low-risk and high-risk groups displayed different immune statuses in GSEA. These IRLs were also significantly correlated with immune cell infiltration. Conclusions: Our results showed that the IRL signature had a prognostic value for CC. Meanwhile, the specific mechanisms of the four-IRLs in the development of CC were ascertained preliminarily.

scholarly journals Vaccination of cattle in the system of antiepizootic measures in Buryatia

2021 ◽  
pp. 46-52
Author(s):  
O. B. Badmaeva
Keyword(s):  
High Risk ◽  
Infectious Diseases ◽  
Environmental Conditions ◽  
Far East ◽  
Well Being ◽  
Entire Region ◽  
The Far East ◽  
Natural Foci ◽  
Epizootic Process ◽  
The Republic

On the territory of the Republic of Buryatia, six nosological forms of infectious diseases have epizootic significance among cattle. The most widespread are leptospirosis, rabies, and isolated cases of pasteurellosis. Natural foci of rabies were formed, confined to the environmental conditions of the neighboring territories of Mongolia and the TRANS-Baikal territory. Epizootic process tends to polyhostal manifestation with the threat of expanding the focus and complicating the epidemic situation in the entire region of Siberia and the Far East. In 2018 169 heads of cattle were identified with a positive reaction to leptospirosis in 13 administrative districts. Preventive immunization of animals with the control of immunity tension in areas with a high risk of introduction of infectious diseases is the basis for maintaining epizootic well-being throughout the region.

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