Analysis of financial and economic activities

The textbook discusses the theoretical foundations of economic analysis as a system of knowledge about the subject and objects, method and tasks, methodology and organization of analytical work at the enterprise. The methods of managerial and financial analysis of the business entity's activities, including the calculation of reserves for improving the results of production and economic activity, are presented. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. For students of secondary vocational educational institutions studying in an enlarged group of specialties 38.02.00 "Economics and Management".

STATISTICAL ASSESSMENT OF THE ECONOMIC RESILIENCE OF THE REGIONS OF THE REPUBLIC OF BELARUS

The article discusses the main approaches to the definition of a relatively new term for economic science - economic resilience of territories. The author made an attempt to assess the level of economic resilience of the regions of Belarus on the basis of the 2015-2016 recession resistance index. and the index of recovery of economic dynamics in the post-recession period (2017-2019). This is the first time an analytical work of this level has been carried out in Belarus. It has been established that the central regions of the country - Minsk and the Minsk region - have high economic resilience. The author outlines the prospects for the use and methodological problems of assessing the economic resilience of regions in statistical science.

Unpacking Non-Dualistic Design: The Soma Design Case

We report on a somaesthetic design workshop and the subsequent analytical work aiming to demystify what is entailed in a non-dualistic design stance on embodied interaction and why a first-person engagement is crucial to its unfoldings. However, as we will uncover through a detailed account of our process, these first-person engagements are deeply entangled with second- and third-person perspectives, sometimes even overlapping. The analysis furthermore reveals some strategies for bridging the body-mind divide by attending to our inner universe and dissolving or traversing dichotomies between inside and outside ; individual and social ; body and technology . By detailing the creative process, we show how soma design becomes a process of designing with and through kinesthetic experience, in turn letting us confront several dualisms that run like fault lines through HCI’s engagement with embodied interaction.

Virtual Reality-Based Parallel Coordinates Plots Enhanced with Explainable AI and Data-Science Analytics for Decision-Making Processes

We present a refinement of the Immersive Parallel Coordinates Plots (IPCP) system for Virtual Reality (VR). The evolved system provides data-science analytics built around a well-known method for visualization of multidimensional datasets in VR. The data-science analytics enhancements consist of importance analysis and a number of clustering algorithms including a novel SuMC (Subspace Memory Clustering) solution. These analytical methods were applied to both the main visualizations and supporting cross-dimensional scatter plots. They automate part of the analytical work that in the previous version of IPCP had to be done by an expert. We test the refined system with two sample datasets that represent the optimum solutions of two different multi-objective optimization studies in turbomachinery. The first one describes 54 data items with 29 dimensions (DS1), and the second 166 data items with 39 dimensions (DS2). We include the details of these methods as well as the reasoning behind selecting some methods over others.

ДЕЦЕНТРАЛІЗАЦІЯ В ТЕРИТОРІАЛЬНИХ ГРОМАДАХ НА СХОДІ УКРАЇНИ: ОБҐРУНТУВАННЯ ПРОЕКТУ

The need to implement a project to provide scientific support for financial planning for the development of territorial communities in eastern Ukraine is due to the presence of major risks arising from the military conflict and the COVID pandemic. The implementation of the project on decentralization of fiscal processes in territorial communities in the East of Ukraine will help communities to orientate in financial planning, as well as will benefit other stakeholders. The purpose of the article is to substantiate the project on the need and possibility of scientific support for the decentralization of fiscal processes in territorial communities in eastern Ukraine. The object of research - territorial communities in eastern Ukraine. Methods used in the study: comparative and expert analysis, detailing and generalization. The hypothesis of the study was the assumption that the project to decentralize fiscal processes in local communities in eastern Ukraine should be implemented by experts - economists and lawyers in the number of six people who will perform the proposed list of scientific and analytical work within - six months. Presentation of the main material: in order to intensify the process of decentralization of fiscal processes in territorial communities in eastern Ukraine, it is appropriate to implement a project involving the formation of a group of experts (economists and lawyers), logical and related research to be carried out by specific experts. which should get the appropriate results. The proposals developed by experts will create sustainable financial mechanisms that will help reduce the risk of disasters at the community level. The originality and practical significance of the study lies in the proposal to involve in the project relevant specialists who must perform the established list of scientific and analytical work and obtain concrete results. Conclusions and prospects for further research. Substantiation of the project on the need and possibility of scientific support for decentralization of fiscal processes in local communities in eastern Ukraine led to the conclusion that the project will help local communities in eastern Ukraine to understand the features of financial planning, as well as benefit other stakeholders. financial opportunities and sources of development of territorial communities in order to strengthen their economic potential. The proposals developed by experts will create sustainable financial mechanisms that will help reduce the risk of disasters at the community level. Further research should be aimed at implementing the proposed proposals and evaluating their effectiveness.

On applying the methods of economic analysis in financial control of public medical institutions

Subject. The article addresses the economic analysis as a separate field of science and practice. During its development, it has been updated for new subjects, objects, areas, interests, thereby expanding the directions of its application. Objectives. The aim of the study is to apply the methods of economic analysis in the implementation of financial control measures in relation to public medical organizations. Methods. The study rests on a bibliographic study of current scientific and periodical economic literature. We also apply methods of scientific cognition, like dialectical method, analysis and synthesis, detailing, observation, generalization, comparison, classification, etc. Results. The paper states the interdisciplinarity of economic analysis and control. Analytical procedures belong both to control measures and to analytical work in general. Methods of economic analysis are the tools of financial control. Conclusions. Analytical procedures are specific actions of the controller that are based on methods of economic analysis, with the help of which the objectives of control measures will be achieved.

“Security trap” as a challenge for Syria’s post-conflict reconstruction

The present article is dedicated to comprehensive analysis of business-risks in Syria in the security sphere (the author named it as “security trap”). Among them are the seats of combat activities between the government forces and the opposition, contradictions between the central government and local elite, rise in criminality among former combatants, traumatized by war, “urban” terrorism, stepped up activity on the part of ISIS militants in desert areas and not in the last measure the conflicts of interests among external actors. This topic seems to be quite new for scientific research in Russia and abroad since most analytical work has been previously focused on impacts of security in military political and social spheres rather than in the economic one. Such approach would allow us to make a conclusion that business risks alongside other difficulties such as territorial fragmentation, economy lying in ruins, sanctions, crisis in neighboring Lebanon, COVID-19 pandemic are hampering the revival of businesslike life. This is important and useful for constructing hierarchy of external and internal challenges for Syria’s post-conflict reconstruction, including the stabilizing role of Russia. The author has used empirical materials gathered during the term of his diplomatic service at the Russian Embassy in Damascus (in 2014–2017) along with his subsequent regular visits to Syria.

Graffiti as an example of a new kind of objects for handwritten expertise. Styles and variants

In this article one can find examples of the analytical work based on a current terminology of a word “graffiti”, that can be found in scientific research works on this phenomenon in the fields of sociology, psychology, art and law. Current classifications of this notion are analyzed taking into account the content of these objects, their attitude to a graffiti community and a certain author, motivation and outward. Analysis considers materials and tools used for a certain object implementation. These writing tools in some cases determine the type of graffiti. The main objective of this analysis was the need to identify certain classified objects the ones that might be necessary for a handwriting expertise and to determine of the relations between the notions of “graffiti” and “handwritten objects made with the use of unconventional writing materials”. During the analysis, a number of characteristics that can be used as a support for conducting handwritten expertise of considered object were defined and conclusions for those graffiti objects that meet these criteria were drawn.

Embedded Genres

The concept of the embedded genre is of crucial importance if we want to understand the way genres interact, within any given text, within any given genre, and in forming larger genre patterns. By discussing a tentative distinction between three kinds of embedding, “recontextualized embedding” (from Bakhtin), “contextualized embedding” (from Orlikowski & Yates), and “element genre” (from Swales and Martin), the present study initiates an unraveling of some of the intricacies involved in genre embedding. This demonstrates why genre research as well as studies of written communication can profit from integrating an expanded understanding of genre embedding in its theoretical deliberations and analytical work.

The place of lymph dissection in the treatment of cancer and the choice of surgical tactics (review article)

Over the past years, due to increase of detection of patients with early-stage stomach cancer and colorectal cancer, and improvement of survival rate, the efforts have been made to gradually develop the concept of sentinel lymph nodes detection in order to improve postoperative quality of life. The article presents the review of the literature on the feasibility of sentinel lymph nodes intraoperative diagnosis the choice of surgical treatment of patients with tumors of the stomach and colon. Analytical work demonstrates that the real time intraoperative visualization of lymph sineses using fluorescent imaging of indocyanine green during laparoscopic surgery for stomach or colorectal cancer is possible and it is a useful method of the lymph nodes mapping, therefore it can lead to intraoperative changes at lymphadenectomy as well as to reduce the surgical injury. It indicates the need in further research and improvement of approach.