ТАРГЕТУВАННЯ ОБЛІКОВО-ФІНАНСОВОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

The study is devoted to the interaction of the interests of business entities and the interests of subjects of the corporate environment, as well as determining the possibility of targeting accounting and financial activities in the business environment, taking into account the social constraints associated with the COVID-19 pandemic. The purpose of the article is to study the processes of the possibility of targeting accounting and financial interaction of business entities in various conditions of the development of the business environment. The subject of the research is the accounting and financial interaction of business entities both within the country and abroad in the context of the introduction of various social and behavioral restrictions on doing business. The hypothesis of the study – the definition of specific target categories of accounting and financial interaction of the subjects of state subsidies will provide a specific algorithm for determining the feasibility of implementing some business initiatives and reducing others, precisely in the context of the introduction of social and behavioral restrictions associated with the COVID-19 pandemic. Methods used in the study: system analysis, economic and statistical methods, information processing, method of logical generalization of results, expert assessments, etc. Presentation of the main material. The article examines the conditions for targeting accounting and financial interaction of business entities, designed to use the factors of competitiveness that were underutilized in the past period in the business environment. This systematization pursues the goal on the part of the state to introduce a system of economic incentives, changes in macroeconomic parameters (reduction of inflation, emphasis on attracting long-term money to the economy, growth of business activity and private investment, changes in the structure of budget expenditures), and on the part of the state entities themselves – situational assessment their own capabilities and threats, subject to the introduction of social and behavioral restrictions. The practical significance of the results obtained lies in the possibility of using the developed recommendations for an independent analysis of the possibility of introducing a target in the field of accounting and financial interaction of business entities in Ukraine. Conclusions and prospects for further research. Targeting accounting and financial interaction of business entities to ensure contractual stability between partners provides for compliance with the regime of floating, but stable relations (depending on the conditions of socio-behavioral restrictions), the fluctuations of which serve as the main buffer against the impact of external shocks on the economy of Ukraine as a whole. Further research will be aimed at determining the feasibility of target procedures in the tax environment and identifying the prospects for the introduction of target tools for targeted interaction with various audiences for administering tax payments

Strategic Background Causes for Food Security Provision in Rostov Region

The article is devoted to the issue of long-term food security provision of the country’s regions that occupy leading positions in agriculture on the basis of a situational assessment of the key indicators of the industry, related conditions and factors. The purpose of the article is to determine the strategic prerequisites that positively affect the food security of Rostov region, taking into account innovative trends in the development of industrial enterprises, the level and directions of state support. The problems of assessment and analysis of food security at various territorial and administrative levels are studied. The study used general logical research methods, system and situational approaches, and modeling of economic processes. The article describes the scientific and theoretical approaches and methods of concept assessment, structure and indicators of food security in the papers of scientists and economists. The article presents a factor model of effectiveness assessment of the agricultural and food policy of the region based on the evaluation of potential and strategic directions of agro-industrial complex development of the constituent entity of the federation. The article discusses the trends in the development of agriculture in Rostov region, its specialization and specific characteristics. A comprehensive methodology for assessment of regional food security is presented and the factors influencing the choice of indicators are justified. The structure of the agro-industrial complex of Rostov region is characterized. Reasonable conclusions are made about the trends in the development of agricultural production. Further development of scientific research in this area should be associated with the development of a system of indicators for the assessment of food security, adjusted to the specific conditions of the country’s regions and the existing agricultural specialization. In the applied methodological approaches the analysis of innovations and risk factors of various origins, the system of preventive anti-crisis management associated with the peculiarities of the production and financial cycles of leading industrial enterprises are crucial.

Rapid situational assessment of people who inject drugs (PWID) in Nairobi and coastal regions of Kenya: a respondent driven sampling survey

Background A Cross-sectional Rapid Situational Assessment of People Who Inject Drug (PWIDs) applying Respondent Driven sampling techniques (RDS) was used to recruit subjects/participants in a study aimed at assessing HIV prevalence and risk behaviors among injecting drug users in Nairobi and Coastal regions of Kenya. There is paucity of data and information on injecting drug use in sub-Saharan Africa and there is sufficient evidence of existence of the environment for development and growth of injecting drug use. Past studies on PWID and its association to HIV and AIDS that have been conducted in Kenya do not provide sufficient information to support effective planning and comprehensive national response to the HIV and AIDS epidemic. Methods A cross-sectional study design was adopted in which a set of initial subjects referred to as ‘seeds’ were first identified from which an expanding chain of referrals were obtained, with subjects from each wave referring subjects of subsequent waves. The seeds were drawn randomly from the population and interviewed to pick the one with the largest network and other unique characteristics. A maximum of twelve seeds were recruited. The second stage involved conducting assessment visits to the sites to identify potential collaborators that included non-governmental organizations (NGOs), drug treatment centres, health facilities, community based organizations (CBO’s) among others. Three NGOs located in the coast region and one in Nairobi region were identified to assist in identifying drug injection locations and potential participants. Key informant interviews (KIIs) and Focus Group Discussions (FGDs) were also conducted using interview guides. Results A total of 646 individuals (344 in Nairobi and 302 at the coast) were recruited for the study between January and March 2010. Of these 590 (91%) were male and 56 (9%) were female. Findings showed that most PWIDs initiated injecting drug use between the ages of 20–29 years, with the youngest age of initiation being 11 years and oldest age being 53 years. Most commonly injected drug was heroin (98%), with a small (2%) percentage injecting cocaine. Other non-injecting methods such as smoking or combining these two drugs with other drugs such as cannabis or Rohypnol were also common. Most PWIDs used other substances (cigarettes, alcohol, and cannabis) before initiating injecting drug use. The adjusted national HIV prevalence of PWIDs was 18.3% (19.62% unadjusted) with PWIDs in Nairobi region registering 18.33% (20.58% unadjusted) compared PWIDs for Coastal region indicating 18.27% (18.59% - unadjusted). The gender based HIV prevalence showed that women were more at risk of acquiring HIV (44.51%-adjusted) compared to men (15.97%-adjusted). The age specific HIV prevalence showed that PWIDs who initiated injecting at 11–19 years (44.7% adjusted) were most at risk in Nairobi compared to those who initiated injecting at age 20–24 years (23.2% - adjusted) in the coastal region. While all PWIDs continue to be at risk in the two regions, those from the Western parts of Nairobi, Kenya were at a relatively higher risk given their increased propensity for sharing injecting equipment and solutions. Conclusions Compared to the national HIV prevalence of (4.9%), the results show that People Who Inject Drugs (PWIDs) are at particularly high risk of infection in Kenya and there is urgent need for intervention (KenPHIA, 2018). This study also showed clear evidence that 70% of PWIDs are primary school educated, engage in high risk injecting and sexual behaviors comprising sharing of injecting equipment, unprotected heterosexual and homosexual sex. Given that initiation of injecting drug use begins early and peaks after formal school years (20–29 years), prevention programmes should be targeted at primary and secondary school students, college and out of school youth. Further, to protect People who inject drugs (PWIDs) from HIV infection, the country should introduce free Needle Syringe Programs (NSP) with provision of condoms and Methadone Assisted Therapy (MAT) as a substitute for drug use.

A snapshot of potential: Using situational assessments to capture the moment

BACKGROUND: A contributing factor to the higher unemployment rates of adults with disabilities is the limited opportunities to gain insight into employment options. Assessments are often used to learn a job seekers skills, preferences, and support needs. Situational assessments in real work settings create hands-on experiences with a variety of work tasks and work environments which better inform the employment choices of job seekers. METHODS: This article explores situational assessments and introduces a tool designed for the employment support professional conducting the assessment to capture information necessary to make more informed employment choices. RESULTS: This article defines situational assessments while introducing a person-centered tool to support employment support professionals to effectively document and analyze the observations of each situational assessment.

How Brazilian social scientists responded to the pandemic

In this article, we propose a critical and situational assessment of Brazilian social scientists’ production on the COVID pandemic. We take stock of production within the context of the pandemic, yet also go further to sketch out some of the general characteristics of scientific production within Brazilian social sciences. Our major reference is a publication that, from within the social sciences, initiated an entire movement toward public reflections on the pandemic: the Social Scientists and Coronavirus Bulletin. It was published on a daily basis under the auspices of the National Association of Graduate Studies and Research in Social Sciences (Anpocs), in partnership with other scientific associations. We argue that social sciences’ reaction to the pandemic both engages and contrasts with the tradition of debates on health within our disciplines. We also offer a classification scheme for the wide range of texts written “in the heat of the moment” by social scientists, in their quest to understand the pandemic and its effects. Finally, we offer a brief and descriptive analysis of the Bulletin’s texts characteristics, unfolding into a larger discussion of the institutional transformations that have marked Brazilian social sciences.

The impact of digital technologies on the economy development of the regions in the Russian Federation

The article analyzes the indicators of digital technologies and the digital economy, as well as their unevenness in the context of the subject of the Russian Federation. The object of the research is digital technologies; the subject of the research is the directions of the digital technologies’ influence on the development of the country regions’ economy. The purpose of the study is to determine the features and directions of the digital technologies’ influence on the economy development of the regions in the Russian Federation. The objectives of the study are determined by the situational assessment of statistical data on digitalization of various areas of the socio-economic structure of the regions, as well as in the context of subjects: population, business. Research methods are the following: analysis of statistics of expenditures on the digital technologies’ introduction, the level and pace of digitalization of society, modeling of socio-economic processes. The dynamics of the development of expenditures on digital technologies and indicators of the use of electronic document management in organizations, the level of access to the Internet among the population are analyzed. High growth rates and indicators of digitalization development in individual areas of the service sector related to the functioning of e-government are identified. Uneven rates of introduction of digital technologies in the economy of the regions are determined. The study allowed us to identify the main socio-economic areas that are dynamically developing under the influence of digitalization: finance, services, and public administration. The main directions of the digitalization impact on the economy of the regions are identified, which include financial and economic indicators of industries, clusters, and large businesses; coefficients of modernization and investment in innovative projects, including those designed for internal development. High rates of implementation of digital solutions and technologies contribute to improving the regional management quality, increasing the standard of living and improving the financial and economic results of enterprises of various types of activity

Rapid Situational Assessment of People Who Inject Drugs (PWID) in Nairobi and Coastal regions of Kenya: A Respondent Driven Sampling Survey

Background: A Cross-sectional Rapid Situational Assessment of People Who Inject Drug (PWIDs) applying Respondent Driven sampling techniques (RDS) was used to recruit subjects/participants in a study aimed at assessing HIV prevalence and risk behaviors among injection drug users in Nairobi and Coastal region of Kenya. There is paucity of data and information on injecting drug use in sub-Saharan Africa and there is sufficient evidence of existence of the environment for development and growth of injecting drug use. Past studies on PWID and its association to HIV and AIDS that have been conducted in Kenya do not provide sufficient information to support effective planning and comprehensive national response to the HIV and AIDS epidemic.Methods: A cross-sectional study design was adopted in which a set of initial subjects referred to as ‘seeds’ were first identified from which an expanding chain of referrals were obtained, with subjects from each wave referring subjects of subsequent wave. The seeds were drawn randomly from the population and interviewed to pick the one with the largest network and other unique characteristics. A maximum of twelve seeds were recruited. The second stage involved conducting assessment visits to the sites to identify potential collaborators that included non-governmental organizations (NGOs), drug treatment centres, health facilities, Community based organizations (CBO's) among others. Three NGOs located in the coast region and one in Nairobi region were identified to assist in identifying drug injection locations and potential participants. Key informant interviews (KIIs) and Focus Group Discussions (FGDs) were also conducted using interview guides. Results: A total of 646 individuals (344 in Nairobi and 302 at the coast) were recruited for the study between January and March 2010. Of these 590 (91%) were male and 56 (9%) were female. Findings showed that most PWIDs initiated injecting drug use between the ages of 20-29 years, with the youngest age of initiation being 11 years and oldest age being 53 years. Most commonly injected drug was heroin (98%), with a small (2%) percentage injecting cocaine. Other non-injecting methods such as smoking or combining these two drugs with other drugs such as cannabis or Rohypnol were also common. Most PWIDs used other substances (cigarettes, alcohol, and cannabis) before initiating injecting drug use. HIV prevalence of PWIDs in Nairobi was (24.4% unadjusted) compared to their counterparts residing in the Coastal region (18.5% - unadjusted). The age specific HIV prevalence showed that PWIDs who initiated injecting at 11-19 years (44.7% adjusted) were most at risk in Nairobi compared to those who initiated injecting at age 20-24 years (23.2% - adjusted) in the coastal region. While all PWIDs continue to be at risk in the two regions, those from the Western parts of Nairobi were at a relatively higher risk given their increased propensity for sharing injecting equipment and solutions. Conclusions: Compared to the national HIV prevalence of (4.9%), the results show that People Who Inject Drugs (PWIDs) are at particularly high risk of infection in Kenya and there is urgent need for intervention (KenPHIA, 2018). This study also showed clear evidence that PWIDs engage in high risky injecting and sexual behaviors comprising sharing of injecting equipment, unprotected heterosexual and homosexual sex. Given that initiation of injection drug use begins early and peaks after formal school years (20-29 years), prevention programmes should be targeted at secondary school, college and out of school youth. Further, to protect People who inject drugs (PWIDs) from HIV infection, the country should introduce free Needle Syringe Programs with provision of condoms and Methadone Assisted Therapy (MAT) as a substitute for drug use.

Access to Non-farm Employment in Contemporary India: A Study of Bihar and Punjab

Rural non-farm diversification in India is taking up new roles amidst increasing agrarian distress. In this context, two issues have been examined in this paper: first, the nature of rural non-farm diversification, and second, the accessibility of households to rural non-farm employment in the states of Bihar and Punjab. The study is predominantly based on unit level data of the latest round of the Situational Assessment Survey of Agricultural Households (NSSO). Findings suggest that while non-farm activities are largely adopted by landless and marginal land households in both states, there are a few lucrative options available which are being accessed by large landholders in Punjab. Overall, caste, gender and education are dominant determinants that work as barriers to the entry for rural households. The findings recommend that institutional reforms along with public policies should be prioritised towards generating sustainable non-farm livelihood options while eliminating multi-dimensional exclusions in rural labour markets considering regional prerequisites.