Basis For Management Decisions Research Articles

Spatial prediction of plant invasion using a hybrid of machine learning and geostatistical method.

Modeling ecological patterns and processes often involve large-scale and complex high-dimensional spatial data. Due to the nonlinearity and multicollinearity of ecological data, traditional geostatistical methods have faced great challenges in model accuracy. As machine learning has increased our ability to construct models on big data, the main focus of the study is to propose the use of statistical models that hybridize machine learning and spatial interpolation methods to cope with increasingly large-scale and complex ecological data. Here, two machine learning algorithms, boosted regression tree (BRT) and least absolute shrinkage and selection operator (LASSO), were combined with ordinary kriging (OK) to model plant invasions across the eastern United States. The accuracies of the hybrid models and conventional models were evaluated by 10-fold cross-validation. Based on an invasive plants dataset of 15 ecoregions across the eastern United States, the results showed that the hybrid algorithms were significantly better at predicting plant invasion when compared to commonly used algorithms in terms of RMSE and paired-samples t-test (with the p-value < .0001). Besides, the additional aspect of the combined algorithms is to have the ability to select influential variables associated with the establishment of invasive cover, which cannot be achieved by conventional geostatistics. Higher accuracy in the prediction of large-scale biological invasions improves our understanding of the ecological conditions that lead to the establishment and spread of plants into novel habitats across spatial scales. The results demonstrate the effectiveness and robustness of the hybrid BRTOK and LASOK that can be used to analyze large-scale and high-dimensional spatial datasets, and it has offered an optional source of models for spatial interpolation of ecology properties. It will also provide a better basis for management decisions in early-detection modeling of invasive species.

Research on safety condition assessment methodology for single tower steel box girder suspension bridges over the sea based on improved AHP-fuzzy comprehensive evaluation

In order to propose a reliable method for assessing the safety condition for single-tower steel box girder Suspension bridges over the sea, a condition monitoring system is established by installing sensors on the bridge structure. The system is capable of gathering monitoring data that influence the safety status of the bridge. These include cable tension, load on the main tower and pylon, bearing displacement, wind direction, wind speed, and ambient temperature and humidity. Furthermore, an improved Analytic Hierarchy Process (AHP) algorithm is developed by integrating a hybrid triangular fuzzy number logic structure. This improvement, coupled with comprehensive fuzzy evaluation methods, improves the consistency, weight determination, and security evaluation capabilities of the AHP algorithm. Finally, taking the No.2 Channel Bridge as an example and based on the data collected by the health monitoring system, the application of the safety assessment method proposed in this paper provides favorable results in evaluating the overall safety status of the bridge in practical engineering applications. This provides a basis for management decisions by bridge maintenance departments. This project confirms that the research results can provide a reliable method for assessing the security status of relevant areas.

Investigating Factors Affecting the Purchase Intention in Petroleum Stations Implementing Sustainable Practices: A Pro-Environmental Behavior Approach with a Consideration of Sustainable Initiatives Knowledge

The application of sustainability practices has become one of the key drivers to gaining a favorable stand in the market. However, petroleum companies are hesitant with its implementation due to the perceived negative financial impact. This study was conducted to determine the purchase intentions of consumers from petroleum stations implementing sustainability practices by utilizing the pro-environmental planned behavior (PEPB) framework. The research utilized an online questionnaire with 400 respondents who have been a petrol station customer. The data were examined with a higher-order construct using partial least squares structural equation modelling (PLS-SEM). The findings showed a positive relationship between variables and revealed that economic concern, subjective norms, perceived behavioral control, economic factors, and sustainable knowledge significantly influenced customers’ intention to purchase goods and services from a petrol station adopting sustainability practices, while attitude was found to have no direct significant impact on customers’ intention. The results of this study adds value to the potential increase in PEPB understanding and consumer behavior and may be beneficial for petroleum companies as the basis for managerial decisions regarding the implementation of sustainability practices or initiatives towards adopting the concept of “green stations” and consumer preferences to attract purchase intentions.

Research on Safety State Evaluation of Cable-Stayed Bridge Structures across the Sea

In response to the lack of relevant research on the health monitoring system and assessment of the structural safety status of a cable-stayed bridge across the sea, the real-time monitoring data was determined by the health monitoring system installed on the bridge structure. Strain and displacement data for the bridge structure were analyzed and processed. Based on operational research principles, a safety condition assessment of the Channel 1 Bridge was conducted using the Analytic Hierarchy Process (AHP). First, the reserve strength method is applied to determine the weight proportion of monitoring indicators such as strain and displacement. Secondly, the weight proportion of each monitoring indicator at different cross-sectional positions is determined. Then, the hierarchical division of the cable-stayed bridge structure is performed from the lowest layer, and the rating level of the Channel 1 Bridge structure is obtained using the variable weight synthesis method. This provides a basis for management decisions in the bridge maintenance department and serves as an example for future safety assessments of medium-span cable-stayed bridges over the sea.

Financial Literacy of Customers of the Selected Slovak Bank as a Basis for Managerial Decision-Making

Abstract Research purpose. The main goal of the article is to determine the current level of financial literacy among clients of the selected bank in Slovakia. This finding will be compared with the average level in the country. In the survey, we focused on determining their financial literacy level. Currently, a lot of attention is paid to the issue of financial literacy. In connection with financial literacy, a lot is said about education. Therefore, in the paper, we focused on finding out the relationship between financial literacy and the level of education as such. We also compared the financial literacy of the survey sample with the overall financial literacy in Slovakia. Design / Methodology / Approach. For the purposes of this article, an anonymous online questionnaire survey focused on the financial literacy of customers of the selected bank was conducted. By analysing theoretical knowledge and existing surveys, we established hypotheses, which we subsequently verified statistically. When analysing theoretical knowledge and surveys in the Slovak Republic, we found that there is a large number of surveys focused on financial literacy. The output and support of each of them are primarily focused on increasing financial literacy through education. We, therefore, assumed, given that financial literacy has been in the curriculum of primary and secondary schools for several years, that financial literacy is related to the availability of goods. We also assumed that financial literacy in the Slovak Republic is increasing. To verify the hypothesis, we used two statistical methods - the Chi-Square test and the Mean Congruence Test. The reason for choosing customers of a specific bank for the purposes of our survey was the number of respondents' answers. We managed to collect the most answers for the bank mentioned. Findings. Through the selected statistical method, we found that in our survey, the number of correct answers is not affected by the level of education. It was also interesting to find that the level of financial literacy of the selected region in 2022 is not higher than the overall level of financial literacy of the Slovak Republic determined on the basis of a survey from 2012. Originality / Value / Practical implications. The proposals and recommendations that emerged from the survey relate to increasing the financial literacy of customers of the selected bank. We focused our recommendations on education and conducting surveys, both for customers and for the bank's management. The bank can use these recommendations as a basis for managerial decisions. It is necessary to increase the financial literacy of customers. It is also necessary to support the field of marketing, especially communication with customers. It is only up to the management of the bank to decide which customers it will have and how it will retain or expand them.

Resource Capacity of Academic Staff of Ural Federal District Universities: Qualitative Research

The article presents an analysis of the resource capacity of academic community of Ural Federal District universities based on qualitative research data. The main method was conducting 40 semi-structured interviews with Ural universities academic staff. The study used a quota sample, in which informants were differentiated into groups by age (under and over 40) and by the field of scientific knowledge in which they work. The study included an analysis of statistical data reflecting the main indicators of the development of the RPC of the universities of Ural Federal District in the period 2014–2023. As sources of statistical data, databases of monitoring the effectiveness of higher education organizations, data of the Ministry of Science and Higher Education of the Russian Federation, and «Indicators of Education» statistical collection were used. The main results covered five resource blocks of the RPC: socio-demographic, research, pedagogical, the resource of interaction of the RPS and research teams, moral and symbolic. In aggregate and interrelation, 11 types of RPS resources were disclosed. It was concluded that the results of a comprehensive study of the resourcing of the RPC can serve as a basis for management decisions on staffing strategies of universities in new conditions. The strengths and resource deficits of the RPC were shown. The study allowed us to draw conclusions about those resources that have a cross-cutting character (temporal, moral and ideological) and are necessary as predictors of the actualization of other resources (research, publication, pedagogical).

Commentary on Laffan et al expert consensus for equitable care for VWD.

In a recent issue of Haemophilia, Laffan et al. report ‘An expert consensus to define how higher standards of equitable care for von Willebrand disease can be achieved in the United Kingdom and Republic of Ireland.’’1 This project aimed to generate recommendations to improve equitable access to care for VWD patients. A modified Delphi approach was used and clear criteria for stopping and consensus were defined. Ultimately, eight recommendations were derived and include four that specifically address standardised and improved history taking about bleeding events, especially heavy menstrual bleeding, as well as additional recommendations focused on care delivery, better evidence for prophylaxis, and equity in terms of time to diagnosis and quality of life assessments. The expert authors are to be applauded for this effort and their focus on gender bias in the bleeding disorder community. A few points raised by this study merit additional discussion. The health care providers included were predominantly Haematologists, with Nurse Specialists as the second most common group; only one Obstetrician was included. Most respondents were from England and Ireland. Notably, a very high level of consensus was achieved after only one round of voting, which while reassuring, is not surprising given the relative homogeneity of the group. VWD patients interact with many parts of the health care system, and as a community, we need to turn our focus outward to other providers if we intend to truly improve the time to diagnosis and care. We also need to consider the specific challenges facing those living in low and middle-income countries, as the solutions must be tailored to the available resources and cultural settings. Certainly, the foundation of change needs to involve rejecting sexist attitudes towards individuals with bleeding disorders and valuing the lived experiences of patients. Along those lines, the patient voice must be included in future efforts directed at improving equitable access to care. We need to listen to patients and patient organizations to understand their priorities and tailor our approaches appropriately. Failure to do so could perpetuate the current state of inequity, no matter how well-meaning the intentions. As an example, the ongoing focus of many national and international organizations on hemophilia (as evidenced by the very names of these organisations) creates a barrier for VWD patients and healthcare providers. Women have been telling us for years that they feel poorly represented within Hemophilia Treatment Centres and by Hemophilia-focused patient organisations.2-4 It is time we listen and act. Of note, the recommendation with the lowest consensus at 80% was ‘Patients should always be involved in treatment options for their VWD’—clearly, there is work left to do to truly achieve patient-centred care. The authors include a detailed discussion of the barriers to care, which are many, especially at the primary care level. Engaging with primary care practitioners (PCP), who are often the first point of contact for someone with bleeding symptoms, seems an additional critical step in creating a functional and integrated system to diagnose and manage these patients. The value of multi-disciplinary clinics has been recognised, but in contrast to these being specialist centred, the inclusion of PCP in these models of care could be considered. Lastly, as highlighted by the authors, the quality of evidence for critical aspects of the care of VWD patients, such as prophylaxis, is poor. Although there are many barriers to performing these studies including the multiple types and subtypes of VWD as well as the numerous bleeding symptoms experienced by patients, the need for high-quality evidence is clear. In the recently published ASH (American Society of Hematology) ISTH (International Society on Thrombosis and Hemostasis) NHF (National Hemophilia Foundation) WFH (World Federation of Hemophilia) VWD Management Guidelines, all 12 recommendations were conditional, due to the lack of high-quality evidence.5 Laffan et al. appropriately identify the need for future studies to further develop the evidence base on which we base management decisions for VWD patients. Paula James receives research funding from Bayer and consultancy fees from Band/Guardian Therapeutics and Star/Vega Therapeutics. Data sharing not applicable to this article as no datasets were generated or analysed during the current study.

Aortoiliac occlusive disease - a novel classification system based on anatomical segments and disease severity for management planning.

The aim of this classification system is to provide vascular surgeons with a simple tool that categorises disease severity by anatomical segment in aortoiliac occlusive disease and thus guide decision making and management strategies. Disease of the common femoral arteries is included as the distal extent of disease with respect to access for both open and endovascular intervention is essential to management planning. The classification system designates diseased segment letters and numbers to guide treatment planning. The degree of disease other than stenotic or occluded is not required. In a similar manner to the TNM classification, anatomy and disease severity - based on angiography, CTA, and MRA - are categorised using a simple, user-friendly method. Two clinical cases are presented to exemplify the clinical application of this classification system. A simple and useful classification system is presented and ease of use exemplified by two clinical cases. Management strategies for peripheral artery disease in general, aortoiliac occlusive disease specifically, have evolved rapidly in recent years. Existing classification systems, such as TASC II, steer the clinician towards specific treatment approaches. However, the first step in the management decision-making process is the accurate identification of the arterial segments that require treatment. None of the existing classification systems specifically address anatomy as an entity in itself. This classification system provides an intuitive framework, based on letters and numbers, that provides specific information on arterial segments and disease severity in aortoiliac occlusive disease on which clinicians can base management decisions. It has been developed to bolster this aspect of the vascular surgery armamentarium; to be used as a decision making and management planning tool, in partnership with, not instead of, existing classification systems.

METHODOLOGICAL BASES FOR THE EVALUATION OF BUSINESS PROCESSES IN THE CONSTRUCTION INDUSTRY OF UKRAINE IN THE POST-WAR PERIOD

The purpose of the work is to develop a methodological approach to the evaluation of business processes of organizations in the construction industry of Ukraine in the post-war period. Methodology. In order to achieve the set goal, the following research methods are used in the work: theoretical generalization - for a deeper study of business process management issues; graphic – for building a methodical approach to the assessment of business processes in the construction industry of the national economy; system approach – when structuring indicators for calculating integral indicators of effectiveness and efficiency of a certain business process; matrix – for forming a matrix of evaluation indicators of effectiveness and efficiency of operational business processes of organizations in the construction industry. Results. The article presents a methodological toolkit for the analysis and evaluation of business processes in the construction industry of Ukraine. The proposed methodological approach provides for the identification of "bottlenecks" of certain business processes by calculating weighted average, integral and general indicators of effectiveness and efficiency. This makes it possible to assess the state of certain business processes of enterprises, as well as their totality, and to determine the priority of management actions for their improvement. Practical implications. Approval of the proposed methodological approach was carried out on the example of the organization of the construction industry. At the same time, within the framework of the proposed criteria (financial-economic, resource-production, external integration, organizational) a list of indicators was formed, taking into account the specifics of the activity of the construction organization. Evaluating the effectiveness and efficiency of business processes according to the specified criteria and indicators allows to monitor the current activity of the construction organization and evaluate the effectiveness of its functioning at any moment. The influence of certain groups of indicators according to each BSC criterion was evaluated and an integral assessment of the effectiveness and efficiency of the studied business processes was carried out. Calculations show that most of the operational business processes of the studied construction organization are performed with an average level of effectiveness and efficiency. The obtained value of the summarizing indicator of effectiveness and efficiency of the set of operational business processes of the construction organization indicates the average level of effectiveness and efficiency. Value/originality. It has been proven that information about the effectiveness and efficiency of the business process is the basis for management decisions by the management and is used for operational control of business processes, analysis and improvement of the activities of the construction organization.

Формирование экосистемы импакт-инвестирования в современных условиях

The subject of the study is the investment processes that arise during the implementation of Russia's social policy aimed at solving problems of improving the quality of life of society. The purpose of this study is impact investment, which is actively used for the implementation of social and environmental projects. Due to the fact that the dynamics of its volumes in the world in recent years has shown steady growth against the background of the developing global trends of the financial crisis, the objectives of the work are to establish the characteristics of the ecosystem of impact investment in Russia, to determine the factors constraining its development. Based on the analysis of the concept of impact investment, interpreted differently in the works of various authors, the main participants in the impact investment process are identified, criteria that distinguish transformative investment from other forms of money investment are identified. The author's model of the impact investment ecosystem is proposed, focused on the national architecture of the financial market. It is concluded that it is necessary to develop separate areas of methodological apparatus for impact investment analysis. It allows not only to describe the interaction of the main participants in this process and financial instruments, but also a system of specific assessment, which can subsequently be laid down as the basis for management decisions by investors and managers of socially significant social and environmental projects.

ПРИМЕР КОМПЛЕКСНОЙ ОЦЕНКИ ЗДОРОВЬЯ НАСЕЛЕНИЯ НОВОСИБИРСКОЙ ОБЛАСТИ

Introduction. Assessment of the health status of the population is one of the most important and ongoing tasks of healthcare. For this purpose, several groups of statistical indicators are traditionally used. The amount of statistical information in healthcare is increasing, and generalized, integral indicators (indices) of the health status of the population are widely being used. Aim. To provide a comprehensive assessment of the health of the Novosibirsk region population, determine the position of the region among the territories of the Siberian Federal District, and identify a range of problems for making management decisions to improve the public health system. Materials and methods. This study presents an example of a comprehensive assessment of population health based on ranking the indicators. To assess the health of the population of the Novosibirsk region and other territories of the Siberian Federal District, three blocks of statistical indicators were used according to official statistics for 2021. Results and discussion. A comprehensive assessment of the population's health showed that the situation in the Novosibirsk region is relatively favorable, the region is in third place in the Siberian Federal District. In addition, challenging indicators of public health have been identified for the Novosibirsk region. Conclusion. The methodology used made it possible to provide a comprehensive assessment of the health of the Novosibirsk region population and determine its position in the Siberian Federal District. The identified problems can be the basis for management decision-making in optimization of the public health system.

Digitalization and its impact on regional economy transformation mechanisms

This study aimed to identify which digital transformation areas are prioritized in regions with different levels of innovative development. Based on the analysis of statistical information presented in reports on the control indicators of regional economy transformation, the most innovative regions were distinguished. The study scrutinized the correlation of regional economic development with the presence/absence of high-tech industries in the area, as well as compared digital skills of residents of innovation clusters with residents of other regions using data structuring and the method of analytical studies. To achieve the ultimate study goal, a number of freelancers’ profiles available on freelance marketplaces was analyzed in terms of the following categories of digital skills: programming (regardless of the programming language), translation, copywriting, SEO and SMM, design, engineering services. The sample included only the profiles of individuals registered no later than 2018 who successfully completed at least three projects. An in-depth consideration of all these data allowed developing recommendations on digitalization of the regional economy, taking into account the number of inhabitants in the region and their density. As a tool for the transformation, this study proposed the four-stage Smart Region model. In sum, the carried-out investigation revealed that the benefits of digitalization are more visible in innovative regions. Correspondingly, the regions with innovative industries are characterized by higher digital skills in the field of engineering. The obtained findings can be used as a basis for management decisions by politicians and IT industry workers striving to promote the implementation of modern technologies.

Do different indices of forest structural heterogeneity yield consistent results?

Forest management with a focus on high structural heterogeneity is a major goal in modern forestry to increase multifunctionality. The assessment and quantification of forest structures has, therefore, gained much attention in recent years. However, there is no standardized approach to surveying forest heterogeneity; instead, a variety of structural indices, which have been developed over past decades, are used. This makes it difficult to interpret the results of different studies and to base management decisions on such data. In this study, we compared six structural indices that differ in terms of their complexity and the method of data acquisition. These included the Gini coefficient of the diameter at breast height and of tree height, the Shannon index of tree species diversity, two complex indices of structural heterogeneity, one based on conventional inventory data and one on terrestrial laser scanning (TLS) data, and a simple-holistic TLS-based stand structural complexity index. For the comparison of these six indices, we used data from 84 plots in 12 different forest stand types in two study areas in Germany. The stand types consisted of different dominant tree species and included different age classes. The degree of correlations among the different indices was highly variable. In addition, we did not find a clear age-dependency of the indices. We conclude that the choice of a specific index plays an important role in the evaluation and interpretation of forest structural heterogeneity. Because TLS data offer multiple benefits in terms of precision, reproducibility and comprehensiveness, we recommend to use TLS-based indices of structural heterogeneity.

A Review of the Origins of Microplastics arriving at Wastewater Treatment Plants

Concerns regarding the impacts of microplastics in the global environment have brought into focus the need to understand better their origins, transport, and fate. Wastewaters (WW) are important in this regard: discharges from households, commercial and industrial premises, and surface run-off deliver microplastics to wastewater treatment plants (WWTPs) via sewerage systems, through which they are removed along with sewage sludge or destined for release into the environment in treated effluent. This review provides a contemporary and critical analysis of factors influencing the quantities and composition of microplastics (MPs) reaching wastewater treatment plants, including both primary and secondary sources. Three specific areas of concern were highlighted. First, current legislation, where present, needs to address regulation of microplastics in personal care and cosmetic products that cross international borders. Secondly, accurate estimation of microplastics arising from some sources and activities (e.g., mis-managed waste and hand washing of textiles) is challenging and estimated contributions of associated microplastics remain unsatisfactory as a basis for management decisions. Thirdly, information relating to microplastics in personal care and cosmetic products used by male consumers is lacking and contributions of such products to wastewater remain uncertain. We recommend that (1) voluntary practices and programmes should be replaced with formal regulation to achieve compliance, and (2) the role of consumers’ behaviour in generating microplastics that are destined for wastewater treatment plants remains largely unknown and that more research in this domain is needed.

Using statistical population reconstruction to estimate demographics of wild turkey populations

AbstractAlthough the wild turkey (Meleagris gallopavo; hereafter, turkey) is one of the most popular game species in the United States, there is no consensus on how best to monitor turkey populations. Harvest data are readily available to state wildlife agencies but are often not coupled with other datasets (e.g., hunter effort) for demographic assessments. We described the utility of statistical population reconstruction (SPR) to unite disparate datasets and effectively monitor status and trends of key turkey demographic rates at spatial scales relevant to wildlife managers. We demonstrated SPR model development and associated assumptions, model selection, and model evaluation using male‐only models for turkeys in 2 regions of Missouri, USA, and compared model output to harvest‐based and non‐harvest‐based indices. Use of SPR led to a more comprehensive assessment of population dynamics than did indices alone. Moreover, inference based solely on indices would likely have led to different interpretations of which factors govern turkey population dynamics and ultimately which management practices should be implemented. Disparity of model output between regions demonstrates importance of auxiliary data in SPR model utility. As such, we encourage well‐planned and executed auxiliary studies to improve precision of demographic rates when using SPR models. Statistical population reconstruction provides a viable, useful tool to assess demographics of turkey populations and on which to base management decisions.

Cost analysis as the basis for management decisions in automation of enzyme immunoassays for HIV infection

Every year, about a fifth of the Russian population undergoes laboratory testing for HIV infection, which creates a significant burden on the healthcare system. A significant part of the research on markers of HIV infection is performed using ELISA test systems, usually using manual labor of personnel. The decision to automate this process should be based on the results of a comparative analysis of the direct costs of manual and automated methods.The purpose statement is to evaluate the impact of automation on the labor intensity and cost of ELISA tests for antibodies to HIV1.2 / p24 antigen, depending on changes in the number of laboratory tests and the mode of operation of automatic equipment.Materials and methods. The study of costs was carried out for the manual ELISA method and for automated execution using the ELISA analyzer «Lazurit». To analyze the labor costs of the personnel, the timing of the workplaces of the medical laboratory was performed. When modeling various flows of biomaterial samples, the number of laboratory tests was used, which is a multiple of the 1st plate of the ELISA test system. The assessment of the influence of the operating modes of the automatic analyzer was carried out with a working shift of 7.2 hours and 12 hours.Results. Automation of ELISA in conditions of medium and large volumes of testing saves labor by more than 1.6 times with a work schedule of 7.2 hours, and more than 1.9 times with a schedule of 12 hours. At the same time, automation increases the technological cost at low flows by more than 2 times, and at high flows — by 1.2 times. Conclusion. Automation of HIV testing using an ELISA analyzer leads, in general, to a negative economic effect due to a significant excess of the cost of additional consumables and depreciation of equipment over the possible savings in the wage fund. However, with a load exceeding 3–4 ELISA plates per day per 1 medical laboratory technician, automation can be an effective alternative to increasing the laboratory staff. Optimal for automated ELISA at medium and high flows is a 12-hour work schedule.

NORTHERN SEA ROUTE: CLASSIFICATION OF EMERGENCY SITUATIONS

The purpose of the work is to study the theoretical problem concerning the completeness of the classification of emergency situations in relation to maritime spaces in the Arctic zone, and to develop on this basis scientific proposals for improving Russian legislation. The relevance of the chosen topic is predetermined by the increasing importance of the Northern Sea Route as a global transport communication in the face of the possibility of occurrence in the Arctic as a result of climate change and anthropogenic impact of events that entail catastrophic environmental consequences, the formation of global risks for the economy, population, environment and state security. The relevance of the proposed materials is due to the implementation of large-scale economic and environmental projects by Russia, the provision of defense and security, the sea transportation of hydrocarbons, and potential terrorist threats. The classification of situations serves as the basis for management decisions on rescuing people at sea, protecting the environment and eliminating oil spills in difficult environmental conditions. Classification as a method of scientific knowledge correlates with the goals of its application, which determines its scientific and practical significance in this work. As a result of the analysis of regulatory legal acts and scientific publications, the author identified a gap in the classification of emergencies at sea and substantiated the conclusion that it is necessary to develop a proposal to fill it by improving legislation.

Real-World Management Practice of Spontaneous Coronary Artery Dissection in Young Women: A 12-Year Multicentre Retrospective Study

There is a paucity of high-level data upon which to base management decisions for patients with spontaneous coronary artery dissection (SCAD). We investigated the clinical characteristics, management practices and short-term outcomes of SCAD in women across three tertiary hospitals in Western Australia.

Massive Multifocal Familial GIST: A Case Report

Gastrointestinal stromal tumors (GIST) are uncommon mesenchymal neoplasms of the gastrointestinal tract. The majority of GISTs are the result of sporadic mutations, most commonly of the KIT proto-oncogene. Germline mutations account for 5% of GISTs and result in rare familial syndromes. We present a 66-year-old male with a family history of GIST who presented with mild abdominal pain and was found to have a massive, multifocal GIST. The main tumor was resected via laparotomy and the weight was found over 2 kg. He was commenced on adjuvant therapy with imatinib and will be closely monitored. Familial GISTs tend to be larger, multifocal and diagnosed at a younger age. Familial GISTs are extremely rare conditions. There is little to no evidence on the long-term outcomes of treatment on which to base management decisions.

ЯКІСТЬ АУДИТУ: ДО ПРОБЛЕМИ УТОЧНЕННЯ ПОНЯТТЯ

Анотація. Метою статті є систематизація та узагальнення наявних підходів до трактування поняття якості аудиту і деяких практичних аспектів його застосування. Однією з важливих тенденцій, яка чітко проявилася в останній час, є найсуворіша вимога до високої якості аудиту. Подальший розвиток аудиту на всіх рівнях нерозривно пов’язаний із підвищенням його якості. Аудиторська інформація є першоосновою для ухвалення управлінських рішень, тому підвищення якості аудиторської інформації і як наслідок якості аудиту сприятиме підвищенню якості управлінських рішень, що звичайно позначиться на економічному та фінансовому стані на всіх рівнях управління, а також сприятиме зниженню інформаційного ризику під час ухвалення рішень усіма користувачами фінансової інформації. Розглянуто значення якості аудиторської інформації в сучасних економічних процесах. Вивчено питання впливу аудиту на розвиток економічних процесів на мікро- і макрорівні. Досліджено теоретичні розробки в напрямі визначення якості аудиту, що має визначальне значення на методологію проведення аудиту, оцінку його якості, достовірність аудиторської інформації, її значення для всіх користувачів фінансової інформації. Ці теоретичні розробки мають також суттєвий вплив на практичну аудиторську діяльність, достовірність наданої інформації, її якісні показники та інші фактори, важливі для користувачів аудиторської інформації. Доведено, що основним критерієм якості аудиторської інформації є її достовірність і відповідність фактичному стану об’єкта аудиту. Дослідження причин глобальної економічної кризи, що розгорнулася 2008 року, із усією гостротою виявило спектр проблем, викликаних рішеннями, які ухвалювалися на підставі аудитованої фінансової звітності. Серед основних причин цієї фінансової кризи, крім загальноекономічних, є якість бухгалтерського обліку і якість проведеного аудиту, які визначально вплинули на банкрутство ключових фінансових установ, що згодом призвело до кризи, а також недостатній контроль для запобігання шахрайським діям підприємств, які перевіряють аудиторські фірми, що є наслідком аудиту низької якості. Дано нове визначення якості аудиту, яке істотно відрізняється від більшої частини чинних на нинішній день. Це, у свою чергу, дає можливість більш точно і правильно визначити напрями, методи, принципи та інші складові аудиторських перевірок, суттєво підвищивши їхню якість. У перспективі підвищення якості аудиту має суттєво скоротити ризики кризових явищ у реальному секторі економіки. Ключові слова: якість аудиту, аудит, аудиторські послуги, оцінка, контроль, достовірність, фактичний стан, об’єкт аудиту. Формул: 0; рис.: 0; табл.: 2; бібл.: 31.