Category Allocation Research Articles

Система формування доходів бюджету як складова бюджетної політики

The article is aimed at revealing and conceptualizing the theoretical and methodological foundations of the system of formation of budget revenues as a component of budget policy. The article analyzes modern domestic and foreign publications on relevant scientific issues. The essence of the system of formation of budget revenues as a component of budget policy is revealed and conceptualized. The elemental composition of budget revenues is determined, the fundamental importance of the tax component of budget revenues is emphasized. The instruments of tax regulation of socioeconomic development are studied from the standpoint of the influence of its elements on economic behavior and the commitment of taxpayers to invest in human or physical capital with the allocation of categories of distortional taxes and non-distortional taxes. The methodological principles of preparation and implementation of tax policy measures are determined, based on the principles of stability, prudence and predictability, which makes it possible to achieve a balance of interests of the authorities and taxpayers. It is proved that the efficiency of the system of formation of budget revenues as part of the budget policy depends on the level of fiscal burden and the structure of taxation. The level of tax burden in 27 countries of the European Union and in Ukraine in the period 2014–2023 is analyzed. The impact of tax measures to stimulate investment flows on the dynamics of household savings and the strategic competitiveness of national economies is revealed. Four typical modes of application of the instruments of tax regulation of socioeconomic development are analyzed. The expediency of structural modernization of the economy to attract foreign investments is determined. The specific features of the process of implementing fiscal decentralization and its prospects in the context of the formation of financially viable territorial communities are disclosed. The priority of compliance with the principle of the rule of law and unconditional protection of property rights, the formation of stable and understandable budget and tax legislation, efficient communication between the authorities and the entrepreneurial sector is determined.

Category Management Methods as a Basis for organizing a Balanced Procurement Model

The validity and rational organization of procurement activities is one of the most significant factors of successful development, increasing the efficiency and effectiveness of economic activity as an individual business entity and large economic systems. In modern conditions, a large and quite successful work has been carried out in the field of state regulation of procurement by organizations of various organizational and legal forms and specialization. However, each organization, justifying the trajectory of its development and developing a strategy for medium- and long-term periods, should form its own mechanism for regulating procurement, taking into account the organizational and technological features of its production and the possibilities of the economy. The purpose of this study, based on the methods of analysis (including system-legal), expert’s assessments, comparisons — was to develop — as this article describes it — the methodology of the categorical approach to the organization of procurement activities, focused on large government organizations. At the same time, the results of the research show that the proposed categorical approach and methods based on it are quite adaptive and can be used by economic entities of any specialization and organizational forms.Based on the results of the study, recommendations are given on the practical application of the proposed methodology and an assessment of the effectiveness of its application when choosing a supplier (contractor, contractor), logistics of the movement of orders received and their effective distribution between the divisions of an economic entity, which really contributes to the growth of procurement performance indicators. The proposed methodology for monitoring the effectiveness of procurement activities covers the full cycle as a whole: from the general assessment of the customer’s needs, the allocation of the main categories of purchased goods (works, services), procurement categories and, in general, the actual development of a categorical procurement strategy, monitoring its implementation and evaluating the effectiveness of the use of a categorical strategy. The article presents specific results on the use of this method on the example of one of the largest state customers.

How similar is the zoning of different vegetation indices: Defining the optimal framework for monitoring grapevines’ growth within vigorous vineyards

The spatial patterns of grapevines’ vigor across vigorous vineyards were assessed through distinct vegetation indices (VI) for comparison purposes. This survey also aids the selection of the most sensitive VI to monitor the vineyards during a given optimal stage of the last period of the growing season. The canopy reflectance (ρ) of grapevines cv. Cabernet Franc and Cabernet Sauvignon (Vitis vinifera L.) was measured throughout their berry development and ripening stages. Georeferenced data of ρ at the red (680 nm), red edge (730 nm), and near-infrared (780 nm) wavebands were taken using a hand-held active sensor to compute the normalized difference red edge index (NDRE), and the normalized difference vegetation index (NDVI). Spatial predictions of both VI were estimated by geostatistical interpolation technique (kriging) and then categorized into homogeneous zones (HZ) through the Jenks natural breaks optimization method to delimit low and high vigor regions. Statistics of the inter-rater reliability between each VI zoning were calculated afterward. The relative dispersion of data around their mean was assumed as a criterion to assess the sensibility of each VI in detecting vigor variability under a given condition. The most appropriate stage to monitor the vineyards was determined based on the peak of vegetative growth inferred from the values of the VI we presumed as most sensitive. Differences between the HZ defined from the best combination of VI and stage in terms of yield, cane weight, and crop load were also examined. We demonstrated that NDRE was more sensitive than NDVI in detecting the vigor variability of high-density vegetation due to the relative dispersion of its datasets and the saturation effect of NDVI at the late stages of the grapevine growing season. The lowest and higher agreement between the VI zoning was usually detected at the berry touch and berry softening growth stages, respectively. Although there were distinct levels of concordance between NDRE and NDVI maps, their overall agreement was higher than 70% in most surveys. The disagreement in quantity or spatial allocation of vigor categories provided by each VI relied on the vineyard, growth stage, and growing season. Nevertheless, the early definition of HZ from NDRE monitoring carried out at veraison could be suitable to identify differences in cane weight at pruning, with a moderate effect size.

Procedural Forms of Resolving Cases in the Field of Public and Public-Corporate Procurement

The article is devoted to the problem of determining the procedural nature of the forms of resolving cases in the field of public and public-corporate procurement in order to develop legal regulation and improve law enforcement. The criteria for the allocation of such categories of cases as control and supervisory cases, legal disputes, including varieties of legal disputes, in the general array of cases considered by the Federal Antimonopoly Service of Russia, financial control bodies are identified. Based on the differentiation of the procedural nature of cases, theoretical and practical proposals and recommendations in this area are substantiated.

Assessing variation in the effectiveness of IUCN protected area categorisation. What remotely sensed forest integrity and human modification reveals across the major tropical forest biomes

• We focused on evaluating the efficacy of forested protected areas (PAs) across the three main tropical biomes- Congo Basin, Tropical Andes, insular Malaysia and Indonesia. • PA efficacy was evaluated on the basis of ecoregional representation, human modification and forest integrity. • Representation of key ecoregions varied with 7%, 11% and 22% of named ecoregions being unprotected within each major region. • IUCN management categories play a minor role in influencing PA efficacy. • PA size was an important determinant of PA efficacy. One of the major threats facing protected areas (PAs) in hyper-diverse tropical forest ecosystems is human modification of their natural habitats. With a focus on forested PAs situated across three of the world’s major tropical regions, the Congo Basin, insular Indonesia Malaysia and the Tropical Andes. We analyse their representation of identified ecoregions and remote sensing data of human modification and forest integrity levels within PAs and used a generalized linear modelling approach to estimate the influences on these pressures, with a particular focus on IUCN management categorisation, PA size, and geographic location. Representation of key ecoregions varied with 7%, 11% and 22% of named ecoregions being unprotected within each major region. Overall, the IUCN management category allocation played a minor role in influencing the modification and forest integrity observed within PAs. Instead, PA size was the most important determinant of these variables across the different regions under consideration. This work provides further evidence to suggest that the assignment of PAs to IUCN categories in their current form is not interpreted consistently across different regions and does not correspond to the conservation benefits expected to be conferred by this categorisation.

Mutual Nearest Neighbor Contrast and Hybrid Prototype Self-Training for Universal Domain Adaptation

Universal domain adaptation (UniDA) aims to transfer knowledge learned from a labeled source domain to an unlabeled target domain under domain shift and category shift. Without prior category overlap information, it is challenging to simultaneously align the common categories between two domains and separate their respective private categories. Additionally, previous studies utilize the source classifier's prediction to obtain various known labels and one generic "unknown" label of target samples. However, over-reliance on learned classifier knowledge is inevitably biased to source data, ignoring the intrinsic structure of target domain. Therefore, in this paper, we propose a novel two-stage UniDA framework called MATHS based on the principle of mutual nearest neighbor contrast and hybrid prototype discrimination. In the first stage, we design an efficient mutual nearest neighbor contrastive learning scheme to achieve feature alignment, which exploits the instance-level affinity relationship to uncover the intrinsic structure of two domains. We introduce a bimodality hypothesis for the maximum discriminative probability distribution to detect the possible target private samples, and present a data-based statistical approach to separate the common and private categories. In the second stage, to obtain more reliable label predictions, we propose an incremental pseudo-classifier for target data only, which is driven by the hybrid representative prototypes. A confidence-guided prototype contrastive loss is designed to optimize the category allocation uncertainty via a self-training mechanism. Extensive experiments on three benchmarks demonstrate that MATHS outperforms previous state-of-the-arts on most UniDA settings.

P762: NONLINIEAR IMPACT OF CLINICAL FEATURES ON THE SURVIVAL OUTCOME OF MYELODYSPLASTIC SYNDROMES PATIENTS

Background: Myelodysplastic syndromes (MDS) are a group of hematopoietic stem-cell disorders with heterogenous prognosis. The revised international prognostic scoring system (IPSS-R) (Greenberg et al., Blood, 2012) is the most widely used score for prognostication. However, the allocation of IPSS-R risk categories remains imprecise for some patients leading to unsatisfactory therapy decisions. Newer molecular prognostic models (Nazha et al., JCO, 2021 and Bernard et al., ASH, 2021) have added mutation data to improve survival predictions for MDS patients. Aims: Our aims were to investigate the nonlinear association of normalized clinical data in combination with molecular and cytogenetic data and to improve the prognostication potential of IPSS-R for patients with MDS. Methods: A multivariable fractional polynomials (MFP) algorithm was applied on clinical data of 943 MDS patients and nonlinear associations between continuous covariates and survival outcomes were efficiently modeled within Cox regression. Selected transformed variables were picked and the potential overfit was avoided by a closed test procedure for function selection (Royston et al., John Wiley & Sons, 2008). The performance of the model was evaluated in an independent set of 436 MDS patients and the accuracy was assessed using a concordance (c)index and the area under the Receiver Operating Characteristic curve (AUC) at each time point. Mutation data was obtained in a subset of 695 patients using next-generation sequencing, evaluating a panel of 81 genes at the time of diagnosis. Results: An MFP-model consisting of cytogenetics per IPSS-R and WHO subtypes, continuous forms of age and hemoglobin, and non-linear transformations of platelets and bone marrow blast percentage yielded a c-index performance of 0.82 vs 0.78 for IPSS-R and a significant AUC upgrade at all time points in the training set (Figure a). In comparison with the IPSS-R, absolute neutrophil count was not identified as an independent prognostic covariate and common features were treated in a non-linear fashion. Validation of the model in an independent set of 438 patients yielded a higher c-index (0.72 vs 0.68) with an improved AUC over time compared to the IPSS-R (Figure b). Based on MFP risk score, patients were then clustered into 5 different risk categories and compared with IPSS-R classifications. Our data showed no significant difference in time to death between IPSS-R groups for very low risk and low risk or between low risk and intermediate risk (Figure c); however, MFP classification showed 5 significantly different subgroups in predicting time to death for MDS patients (Figure d). We further investigated the effect of molecular data on disease prognostics in a subset of 695 patients sequenced using an 81 gene panel. In addition to the selected clinical covariates, occurrence of TP53, SRSF2, and ZRSR2 mutations were independently associated with lower survival, while the presence of TET2 mutation showed a depression effect on TP53 mutation towards a better outcome. As SF3B1 was not selected in the final model, we further evaluated its potential interactions and identified its correlation with cytogenetics and platelets, which predominated in the MFP model. This might be due to heterogeneity within the data set (e.g., 25% co-occurrence of SF3B1 with TP53 mutation) and needs to be investigated in larger cohorts. Image:Summary/Conclusion: We have established a nonlinear model that yields improved risk assessment compared to IPSS-R criteria.

Tasks of the CIS Member States in Ensuring National Security

This study is focused at studying the problem of the political and legal rationalization of the actions of government authorities in defining and proclaiming the category of “national interests” in the framework of the common interests of the international community and the common goals of the international security system for other participants in international communication.Aim. Eliminate methodological problems in defining the content of the terms “national security”, “public security”, “personal security”, “constitutional order”, “state” while institutionalizing interference in the internal affairs of other states.Tasks. To highlight and formulate the directions of concentration of efforts of state authorities in the movement of the nation towards its goals in relation to dangers, threats and risks.Methods. The state of the modern security environment testifies to the mobility of the content of national interests, and, therefore, there is a problem of determining the directions of concentration of efforts of a government to ensure them and proclaiming them for other participants in international communication. The allocation of categories of national interests is based on national security objects and on a comparative analysis of the necessary reactions of states to external and intranational threats and threats to private interests.Results. The study showed that the most important mission of government bodies is to continuously redefine dangers, threats and risks, and provide resources to counter them. Competition of states for a place in the hierarchy of the balance of power is inevitable, and, accordingly, the redefinition of vital, important, significant interests should also be carried out continuously. The directions of efforts of international actors can be explained in terms of how they do proclaim their national interests. One of the most obvious problems of modern political discourse is the endowment of the political mechanism “state” with subjectivity in the processes of determining national interests and ensuring the security of the nation, which is a serious methodological error, and which, in turn, was confirmed by the decision of the Nuremberg Tribunal. To ensure the survival of the nation as a result of political consensus, it is necessary to determine the main objects of concentration of efforts and necessary resources. Such errands include the declaration for other participants in international communication of certain “values” of the nation as its “vital” interests, to protect which its total resources will be allocated.Conclusion. The decision of the state authorities to take any action to interfere in the internal affairs of any state should be based on the determination of the fact, which is, of course, conditioned not by the thresholds and “red lines” declared by the state, but by the state of the balance of power in international relations.

Breast Cancer Detection in Saudi Arabian Women Using Hybrid Machine Learning on Mammographic Images

Breast cancer (BC) is the most common cause of women’s deaths worldwide. The mammography technique is the most important modality for the detection of BC. To detect abnormalities in mammographic images, the Breast Imaging Reporting and Data System (BI-RADs) is used as a baseline. The correct allocation of BI-RADs categories for mammographic images is always an interesting task, even for specialists. In this work, to detect and classify the mammogram images in BI-RADs, a novel hybrid model is presented using a convolutional neural network (CNN) with the integration of a support vector machine (SVM). The dataset used in this research was collected from different hospitals in the Qassim health cluster of Saudi Arabia. The collection of all categories of BI-RADs is one of the major contributions of this paper. Another significant contribution is the development of a hybrid approach through the integration of CNN and SVM. The proposed hybrid approach uses three CNN models to obtain ensemble CNN model results. This ensemble model saves the values to integrate them with SVM. The proposed system achieved a classification accuracy, sensitivity, specificity, precision, and F1-score of 93.6%, 94.8%, 96.9%, 96.6%, and 95.7%, respectively. The proposed model achieved better performance compared to previously available methods.

Measuring sustainable practice change of the sepsis guideline in one emergency department: A retrospective health care record audit

Aims and objectivesTo explore the longitudinal impact of the New South Wales Sepsis guideline on time to antibiotics, triage assessment and emergency management before and four years after guideline implementation. BackgroundGlobally, sepsis continues to be a significant cause of mortality and morbidity within hospitals. To reduce avoidable adverse patient outcomes the corner stone has been to improve the early recognition and management of sepsis. The New South Wales government in Australia introduced sepsis guidelines into Emergency Departments. However, the longitudinal impact of the sepsis guideline, has never been conducted. MethodsA 12-month retrospective randomised health care record audit of adult patients with a sepsis diagnosis was conducted 12-months before and four years after implementation of the sepsis guideline. ResultsThis study demonstrated sustained improvement in allocation of urgent triage categories in the follow-up group (n = 43; 53.1%) and a reduction in the median time to antibiotics from 189 min to 102 min (p ≤ 0.001) after the implementation of the sepsis guideline. ConclusionThe study has demonstrated the sepsis guideline has improved a sustained change in early assessment, recognition and management of patients presenting with sepsis in one tertiary referral Emergency Department.

OCCURRENCES OF TROPICAL ANGUILLIDS EELS IDENTIFIED THROUGH DNA BARCODES AT KEDURANG RIVER, SUMATRA ISLAND, INDONESIA

Understanding the geographic distribution of tropical anguillids is important for the conservation of these species. Delimitation of species distribution area is a fundamental task with important implications for the understanding of biodiversity and conservation. However, their geographic ranges are poorly understood, mostly because of the technical difficulties of identifying anguillids by morphological characteristics, especially at the glass eel stage. The current work aims to provide the information on recruitment of tropical anguilid eels in the Kedurang River by using analysis of species identification of an informative DNA segment of Cytochrome Oxidase Sub unit1. Results showed that PCR, sequencing and analysis of an informative DNA can be a useful complement to morphological study for more complete biodiversity assessments. The anguillid eels found in Kedurang River were identified and further validated as A. bicolor bicolor, A. interioris, A. bengalensis bengalensis, and A. marmorata through glass and adult eels. This study suggests the occurrence of A. interioris in Estuary of Sumatera River would provide the first confirmation for this species in the territory. The information can be useful for understanding the geographic distribution this species for the establishment and allocation of risk categories to species, both in national protection lists and in those of treaties and international conventions.

The influence of nurse allocated triage category on the care of patients with sepsis in the emergency department: A retrospective review

Background‘Gold standard’ sepsis care encompasses the recognition and treatment of sepsis within one hour of emergency department (ED) presentation. Early treatment of patients with sepsis reduces mortality. The aim of this study was to examine the effect that the nurse allocated Australasian Triage Scale (ATS) Category allocation had on ED patient treatment for severe sepsis and septic shock. MethodsA two-year retrospective observational cohort study from a single major metropolitan ED, including all patients with severe sepsis or septic shock. ResultsSixty patients were included in this study. Sepsis was recognised at triage for the majority of patients (n=38, 63%), and most were allocated an ATS Category Two (n=39). Almost half of the patients received all elements of the sepsis bundle within one hour of arrival (n=27,45%). Patients allocated an ATS Category One or Two had a shorter time to lactate collection (p=0.003), blood culture procurement (p=0.009) and intravenous antibiotic administration (p=0.021) compared with patients who were allocated ATS Category Three or Four. ConclusionsMost patients presenting with sepsis were recognised by the triage nurse and allocated a high acuity ATS category accordingly. As sepsis is a time-critical condition and a high acuity triage allocation reduces time to treatment, we recommend all Australian EDs should implement a standard approach to sepsis triage by allocating an ATS Category of One or Two to all patients suspected of having sepsis, thus reflecting the urgency of their disease.

Optimization of product category allocation in multiple warehouses to minimize splitting of online supermarket customer orders

In an online supermarket, people may purchase multiple items in a single order for convenience or to obtain free delivery. Multi-item customer orders often need to be split into multiple shipments because the ordered items may be stored in different warehouses. Order splitting results in higher shipping costs. One way to reduce splitting is to store and retrieve all the items in a single warehouse. However, due to the vast volume of items sold by online supermarkets, it is difficult to build and operate such a warehouse. Another way is to optimize the allocation of products in multiple warehouses to reduce order splitting. In this paper, we propose a K-links heuristic clustering algorithm to optimize the product category allocation among multiple warehouses based on the distribution of multi-item orders to minimize the total number of order splits. Using online order and inventory data from a large Chinese online supermarket, we demonstrate that our algorithm performs well and dramatically reduces order splitting.

An epidemiological study of a patient population, triage category allocations and principal diagnosis within the emergency centres of a private healthcare group in the Emirate of Dubai, United Arab Emirates.

AimTo describe, compare and correlate the number of patients seen, their demographics, triage category allocations and principal diagnosis in four emergency centres; to better understand the patient population and triage practices in this setting.DesignAn observational, cross‐sectional, epidemiological study.MethodsElectronic medical records were retrospectively evaluated from patients triaged in each of the four emergency centres over six months. Descriptive statistics were used to describe the patient demographics and variance between triage category allocations.ResultsA total of 56,984 patient records were captured, with an equal gender split and the workforce being the largest patient population (20–50 years). Acute upper respiratory infection was the most prolific diagnosis, and lower acuity triage categories were allocated the most. There were inconsistencies in the application of triage systems between the emergency centres, the most obvious being the variance in triage system selection and application.

Legal status of minors in the system of regulation of labor relations in modern Russia

This article is dedicated to examination of the system of legal norms determining the legal status of minors in the process of regulation of labor relations in the Russian Federation. The goal consists in the analysis of content of the legal status of minor citizens within the system of regulation of labor relations. The work solves the following tasks: determination and analysis of the elements of legal status of minors within the system of regulation of labor relations; systematization of the norms of labor law, the effect of which is defined by ensuring guarantees of minors’ rights; identification of the problems of ensuring legal status of minors within the system of regulation of labor relations; formulation of recommendations on improving legislation in this regard; as well as designation of promising directions for research in this area. The novelty consists in expansion of the circle of labor law subjects, whose status depends on honoring guarantees of the citizens under 18 years of age. Comprehensive analysis is conducted on the norms of labor law that protect the rights of minors. The article highlights the relevant problems of legal regulation, namely: legal status of employees under 14 years old, their parents and underage employers; protection of rights of underage workers; legislative allocation of separate categories of underage workers; legal regulation of permit to work with minors. The author suggests introducing additional requirements for the workers under 14 years old, as well as persons authorized to work with minors.

НАЛОГОВАЯ УЧЕТНАЯ ПОЛИТИКА, КАК МЕХАНИЗМ УПРАВЛЕНИЯ НАЛОГАМИ В СИСТЕМЕ ФИНАНСОВО-ЭКОНОМИЧЕСКОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯ

Recently, approaches to the organization of tax accounting policies at enterprises have undergone significant changes. Strict regulation of the accounting process by the state was replaced by a combination of state regulation and the independence of enterprises in the organization and maintenance of accounting and tax accounting.Increasing the development efficiency of the regional economy today depends on the process of forming a fiscal stable policy that meets the requirements of increasing production potential, as well as a model for implementing the model economic long-term growth of the entire state. In this article, the author investigated the issue of tax accounting policy as a mechanism for managing taxes in the system of financial and economic activities of an enterprise. The method of influence of tax policy on the financial performance of an economic entity is shown. The article notes the fact that the development of accounting policies is carried out formally. Possibilities of consequences of application of elements of tax accounting policy are not taken into account. It talks about the importance and necessity of implementing a carefully designed tax accounting policy. It is necessary to take into account the interconnection of such financial indicators as gross profit, retained earnings, tax liabilities, profitability, depreciation of fixed assets, liquidity, financial stability with the strategic development plans of the organization. In the process of forming a methodological section of modern accounting policy in the section for keeping records of existing inventories, it is necessary to focus on the choice of a method for their assessment. The author proposes to use an approach in order to determine the tax potential of an economic entity of the analyzed sector using the indicator of the current actual turnover, taking into account the allocation of categories and groups. The main features of the model for the complex taxation of economic entities of the region's industry are displayed, forecasts of all tax revenues for the existing groups are formed.

Dynamics of over body weight among women of young and mature age of open city population: twenty years of trends

Introduction Epidemiological studies indicate a high prevalence of overweight in all economically developed countries of the world, its growth was registered everywhere by the beginning of the century. According to the World Health Organization, over 30 % of the world’s inhabitants have overweight, and therefore, WHO has recognized it as a new non-infectious «21st century epidemic». The aim of the study was to determine the twenty-year dynamics of the prevalence of overweight among young and mature women in the open population of the mid-urban city of Western Siberia. Material and methods. Simultaneous epidemiological studies were conducted on representative samples in 1996 and 2016 among women of 25–64 years old with the allocation of categories of young and mature age. Overweight was determined based on body mass index (BMI), with BMI ≥ 30.0 obesity was recorded, with BMI ≥ 25.0 – overweight. Results. Over 20 years of monitoring the open population of the mid-urbanized city of Western Siberia, a positive trend has been established to reduce the prevalence of overweight in the category of young women. In the age range in relation to the prevalence of BMI according to the first and second screenings in the open urban population, a negative trend has been established for an increase in the prevalence of obesity and overweight among young women during the transition from the third to the fourth decade of life. According to the first screening in an open urban population, a negative trend was found to increase the prevalence of obesity and overweight among mature women during the transition from the fifth to the sixth decade of life, according to the second screening in the same groups, to an increase in the prevalence of overweight. Conclusion. Changes in population health at certain time intervals, depending on socio-economic, environmental, and behavioral factors, in each time period and in each individual population require specific, epidemiologically-related preventive measures.

Changes in the tax accounting policy of industrial enterprises in the context of digitalization

Recently, approaches to organizing tax accounting policies in enterprises have undergone significant changes. The strict regulation of the accounting process by the state has been replaced by a combination of state regulation and the independence of enterprises in setting and maintaining accounting and tax accounting. In this article, the authors investigated the issue of tax accounting policy as a mechanism for managing taxes in the system of financial and economic activity of an enterprise. The method of influence of tax policy on financial indicators of activity of the business entity is shown. The article notes the fact that the development of accounting policy is carried out formally. The potential consequences of applying tax accounting policy elements are not taken into account. It highlights the importance and the need for careful accounting tax policies. It is necessary to take into account the relationship of such financial indicators as gross profit, retained earnings, tax liabilities, profitability, depreciation of fixed assets, liquidity, financial sustainability with the strategic development plans of the organization. In the process of developing the methodological section of the modern accounting policy in the section of keeping records of existing inventory, it is necessary to focus on the choice of the method for their valuation. The authors propose to use the approach in order to determine the tax potential of the business entity of the analyzed sector using an indicator of current actual turnover, taking into account the allocation of categories and groups. The main features of the model on comprehensive taxation of economic entities of the region are displayed, forecasts of all tax revenues for existing groups are formed.

The role of a language in the world’s conceptualization: the aspect of cultural linguistics

The transition from actual knowledge to the deep one is an important characteristic of all modern humanities, including cognitive linguistics and cultural linguistics. Study of deep knowledge is urgent now. The purpose of the article is to show that the allocation of language categories is a complex integrative process, since the category itself includes both general conceptual bases for combining objects having common essential properties, and knowledge of the rules and mechanisms of such combination. The author concluded that the concept of “language and culture” converge the interests of all sciences that study human beings. Therefore, modern cultural linguistics should explore not only the interaction of language and culture, but also the relationship and interconnections of language and personality, its consciousness and thinking. The article shows certain examples of language meaning in world conceptualization and categorization. It attempts to establish objective and subjective factors shaping the national world picture. One of these factors is the metaphor, which clearly reflects the national specificity of the world perception.

Emergency centre triage category allocations and their associated patient flow timeframes in a private healthcare group in the Middle East.

Aims and ObjectivesTo identify and describe triage category allocations and their associated patient pathway timeframes in four emergency centres of a large private healthcare group in the United Arab Emirates.BackgroundThe classification of patients in accordance with their acuity level is a complex task that requires quick and accurate allocation. Triage system categories have predetermined timeframes in which patients should be seen by a physician or treatment initiated for the best possible outcome.Design and MethodsAn observational, cross‐sectional study was conducted through the prospective capture and evaluation of medical records from patients triaged in each of the four emergency centres (two hospitals and two clinics) over a period of a month. The STROBE statement was used as a reporting framework. Descriptive statistics were used to determine the timeframes associated with the patient pathway through each EC and contrasted against their allocated triage category.ResultsA total of 4,432 patient records were eligible for analysis from the four emergency centres. Triage category 4 (54.7%) was allocated the most with only a single category 1 patient seen between the four emergency centres. The median time from registration to triage was <10 min and triage to physician consult was <25 min. The overall length of stay of high‐acuity cases was between 1 hr 13 min–2 hr 44 min, compared with low‐acuity cases being 32–49 min. Overall time to physician was substantially lower than the targets set by the triage systems itself.