DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL TO INCREASE THE EFFICIENCY OF USE OF FIXED ASSETS

The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise

New Business Development Strategy of Telecommunication Operators Based on a Smart Energy System

This research studies the case of KT to see how a mobile operator expanded beyond its existing offerings to new smart energy business based on digital technology. Details were analysed specifically on how the business was developed, why the smart energy service was started, and what the success factors were. KT's smart energy business (KT-MEG: KT Micro Energy Grid) utilizes ICT to resolve energy issues such as global climate change and energy consumption growth. It also provides growth opportunities for KT with its KT-MEG platform. The authors analyze that KT was able to leverage sustainability as a new growth engine by developing new businesses to differentiate customer experience, create effective organization structure, and generate business impact in addition to application of latest ICT technologies such as artificial intelligence, IoT (internet of things), and big data. The results provide a good guideline for business transformation of ICT firms in the era of Industry 4.0.

The effect of remote work on the successful development of engineering company

The purpose of the present study is to identify the main advantages and problems of remote work for both employers and employees, and possible ways to solve them. The article shows a significant number of studies dealt with non-standard forms of labor organization, clarifies the essence of remote work, and examines the main aspects for its effective organization. The main advantages and problems of remote work for employers and employees, as well as possible ways to solve them, are identified based on an expert survey involving 36 experts. According to the conducted study, it can be concluded that the acceleration of scientific and technological progress and adverse epidemiological conditions contribute to the spread of remote work worldwide. This phenomenon has two aspects. On the one hand, remote work, firstly, reduces the unemployment rate and improves the image of the company; secondly, offers flexible working hours; thirdly, protects/retains customers and saves time/transport costs. On the other hand, remote work is associated with the difficulty in maintaining efficiency and teamwork at a high level; secondly, it restricts communication, makes it impossible to perform certain tasks at home; and thirdly, remote work leads to insufficient physical activity, causes difficulties with integration into the corporate culture, etc.

The Impact of Organizational Culture on Educational Sector Workers of Paktika Province of Afghanistan

Organizational culture is a believe system exists among the workers of an organization. Through organizational culture, organizations can be distinguished from each others. It is precious to inform the organization's managers and all workers about the organizational culture. The aim of this study is to find out the presence of organizational culture in educational sector workers of Paktika province of Afghanistan. Daniel Denison's organizational culture model is used in this research. Denison's model has four main aspects (involvement, consistency, adaptability and mission), that an organization must have in order to be an effective organization. In this study, the mixed research method (Quantitative and Qualitative) is used whereas questionnaire and interview tools were used for data collection. The administrative staff of the educational sector of Paktika province (University, Directorate of Education, Directorate of Information and Culture, and Directorate of Olympic), numbering up to 120, has been selected as a statistical population for the research. The results of this research are somehow similar to the previous researches done in Afghanistan. Generally, it is seen that working activities of educational sector staff of Paktika province is influenced by organizational culture. The results of this research show that, based on Denison model of organizational culture, educational sector workers of Paktika province has 65% of effective organizational culture and the mission aspect was potent than other aspects of organizational culture.

Influence of digital educational resources on didactic possibilities for the educational process (on the example of english language)

The effective organization of the educational process in the context of rapid acceleration of the society’s digitalization is impossible without increasing its digital literacy. Consequently, it is necessary to study the current state of digital literacy, and to seek and implement new learning models in the educational system based on the application of modern innovative technologies and digital teaching methods. This research aimed to study the level of teachers’ digital literacy, as well as opportunities and future trends in digital didactics. Two major methods have been used: development of an abstract-logical model and a survey in order to measure the level of digital literacy of teachers and educators in Ukraine. The analysis of the survey data has revealed that teachers and university professors have reached the highest level of digital literacy, which is significantly higher than the average Russian level.

ABOUT REHABILITATION OF PATIENTS WITH LONG-TERM CONSEQUENCES OF COVID-19

Новая коронавирусная инфекция и ее отдаленные последствия занимают особое место в научной медицине и практическом здравоохранении. Появление COVID-19, распространение его среди населения земного шара, появление все новых штаммов поставило перед специалистами здравоохранения задачи, связанные с быстрой диагностикой инфекции, вызванной новым коронавирусом, оказанием специализированной медицинской помощи, включая диагностику, лечение, первичную и вторичную профилактику, медицинскую реабилитацию. Реабилитация пациентов, перенесших COVID-19, имеет важнейшее значение для восстановления трудоспособности и сохранения здоровья этой категории граждан. Эффективная организация и полноценная реализация реабилитационных мероприятий, достижение целей и задач медицинской и социальной реабилитации определяют социальные последствия пандемии как для конкретного индивида, так и для общества и государства в целом. Статья посвящена изучению и анализу возможностей применения рефлексотерапии в комплексе реабилитационных мероприятий пациентов с отдаленными последствиями новой коронавирусной инфекции COVID - 19. Дальнейшее совершенствование системы реабилитации, включая расширение и оптимизацию применения средств и методов реабилитационных мероприятий, будет способствовать повышению качества и эффективности оказания медицинской помощи, преодолению негативных последствий перенесенной новой коронавирусной инфекции COVID-19 The new coronavirus infection and its long-term consequences occupy a special place in scientific medicine and practical healthcare. The emergence of COVID-19, its spread among the world's population, and the emergence of new strains have set health professionals tasks related to the rapid diagnosis of infection caused by the new coronavirus, the provision of specialized medical assistance, including diagnosis, treatment, primary and secondary prevention, and medical rehabilitation. Rehabilitation of patients who have undergone COVID-19 is of crucial importance for the restoration of working capacity and the preservation of the health of this category of citizens. Effective organization and full implementation of rehabilitation measures, achievement of goals and objectives of medical and social rehabilitation determines the social consequences of the pandemic both for a particular individual and for society and the state as a whole. The article is devoted to the study and analysis of the possibilities of using refloxotherapy in a complex of rehabilitation measures for patients with long-term consequences of a new coronavirus infection COVID - 19. Further improvement of the rehabilitation system, including the expansion and optimization of the use of means and methods of rehabilitation measures, will contribute to improving the quality and effectiveness of medical care, overcoming the negative consequences of the new coronavirus infection COVID-19

Sociolinguistic Analysis of the Process of Development of the Onomastic Space of Almaty City in the Conditions of Globalization

The process of globalization affects literally all spheres of public life of society, in which, undoubtedly, the protective mechanisms of the language are included, aimed at strengthening the national immunity of the language, strengthening the national identity of the state. The problem of language, including onomastics, is one of the strategically important areas of state policy. The article reveals semantic and word-forming features, quantitative and qualitative indicators of ergonyms as an important linguistic element that makes up the onomastic space of the Almaty city. These names require a comprehensive study, since they are an important factor that forms the linguistic, cultural and socio-ethical consciousness of the masses, residents and guests of the metropolis, foreign tourists, and also play an important role in the education of the younger generation. The study of the linguistic features of signage on the streets of the city,commercial enterprises, expressed in different languages as a result of the merger of many cultures and languages in the linguistic landscape of the city, will allow us to determine the modern cultural and social appearance of the metropolis, the quantitative and qualitative ratio of national content names, general directions of development. The positive influence of the globalization process can be called the fact that the onomastic names of Kazakhstan, including the onomasticon of the mega polis, are actively involved in the world, international information space. However, on the other hand, excessive Americanization, the tendency of Westernization, and the predominance of the English language weaken the mechanisms of nominating onomastic names in the state language; minimize the ethno-cultural component and the national content of the semantics of ergonyms. As a result of a comparative statistical analysis of the names of commercial enterprises (some shopping and entertainment complexes, business centers, restaurants, cafes), financial, educational institutions (banks, exchange offices, pawnshops and kindergartens), primarily attracting the attention of consumers on the streets of Almaty, the proportion of foreign-language names and ergonyms in the Kazakh language was revealed and comments were made. Recommendations on the ordering and coordination of urban onomastics for a more effective organization of the language space of the metropolis are given.

The Concept of Effective Organization for Quality Performance of Public Administration: For New Democracies

The article considers a possible public administration performance measurement regarding to political organization situation in Croatia. The first performance measurement problem comes from multilevel responsibility and co-production implementations. Second comes with emergence of multilevel products origin. Thirdly, state is very open and integrated in the EU and globalization influence. Therefore, it is crucially important to identify products and the evaluation indicators of the public administration, according with the public goals and social values. The article considers the performance measurement and management methodological at an organizational frame and it also considers the social values influence on a methodology and the role of the public administration in fulfilment of the public policy. Finally, effective organization possible could be built and improved by measuring effectiveness. The paper has tried to show the public service complexity work and the purpose, but first of all the importance public administration for achieving public goals.

Clustering Diagnoses from 58M Patient Visits in Finland 2015–2018 (Preprint)

BACKGROUND Patients with multiple chronic diseases cause a major burden to the health service system. Currently, diseases are mostly treated separately without paying enough attention to their relationships, which results in a fragmentation of the care process. Better integration of services can lead to more effective organization of the overall health care system. OBJECTIVE To analyze the connections between diseases based on their co-occurrences in order to support decision-makers in better organizing health care services. METHODS We performed cluster analysis of diagnosis using data from the Finnish Health Care Registers for primary and specialized health care visits and inpatient care. The target population of this study comprised all individuals aged 18 years or older who used health care services during the years 2015–2018. Clustering was performed based on the co-occurrence of diagnoses. The more the same pair of diagnoses appears in the records of same patients, the more the diagnoses correlate. Based on the co-occurrences, we calculated the relative risk of each pair of diagnoses and clustered the data using a graph-based clustering algorithm called M-algorithm, a variant of k-means. RESULTS The results reveal multimorbidity clusters, of which some are expected, for example one representing hypertensive and cardiovascular diseases. Other clusters are more unexpected, such as a cluster containing lower respiratory tract diseases and systemic connective tissue disorders. We also report the estimated cost effect of each cluster to society. CONCLUSIONS The method and achieved results provide new insight to identify key multimorbidity groups, especially ones resulting in burden and costs in health care services.

MODEL OF OPERATION OF COMBAT AIRCRAFT GROUND TRANSPORTATION SERVICE SYSTEMS

The article analyzes the current state and prospects of development of systems of ground transport maintenance of aircraft, which allowed to form the purpose of the study in this development. The chosen topic is quite relevant, because effective organization of combat aircraft maintenance allows raising combat effectiveness of Ukrainian air forces. One of the directions of maintenance cost reduction is effective use of resources. The study establishes that in order to improve the quality of transport maintenance and increase the combat effectiveness of the Armed Forces and National Guard of Ukraine, it is necessary to pay attention to the use of new transport vehicles, especially modular designs and development of technology to determine the optimal distribution of transport resources for aircraft maintenance, for different conditions of the transport complex and different types of aircraft maintenance. The authors propose to consider two aircraft maintenance schemes – existing using existing technology and proposed using a modular design. In a modular design, a wheeled tractor acts as a tug, which drives mobile modules, which are special means for servicing aircraft. Such an energy-efficient vehicle may consist of 4 modules at a time. The process of delivering the cargo required for servicing the aircraft at the airport is estimated at costs, which form a set of cost values for each technological process of servicing the aircraft. The set criterion is influenced by the parameters: the cost of performing a unit of the corresponding operation, the cost of one hour of work of one worker, the time of performing the corresponding operation, the number of modules involved to perform the corresponding service, the number of aircraft. The developed models of functioning of combat aircraft maintenance systems for maintenance will allow to take into account the influence of random factors, to assess the possibility of using modular designs, as well as to determine the efficiency of existing resources on airfields in Ukraine.