Definition Of Entity Research Articles

The Fate of Investment Entities under the Global Minimum Taxation Framework with a Focus on Italy

This article addresses the implementation of global minimum taxation in Italy and provides an initial assessment of its anticipated impact on investment entity structures and, more broadly, on the asset management industry. In particular, the article delves into the GloBE rules governing investment entities, providing insights on the relationship between the definition of investment entities provided by the Model Rules and those employed for accounting purposes by IFRS 10. Examples of the application of the GloBE rules to investment entity structures are provided, along with considerations on the possible operational and business consequences.

Decentralising the Self – Ethical Considerations in Utilizing Decentralised Web Technology for Direct Brain Interfaces

The rapidly advancing field of brain-computer (BCI) and brain-to-brain interfaces (BBI) is stimulating interest across various sectors including medicine, entertainment, research, and military. The developers of large-scale brain-computer networks, sometimes dubbed ‘Mindplexes’ or ‘Cloudminds’, aim to enhance cognitive functions by distributing them across expansive networks. A key technical challenge is the efficient transmission and storage of information. One proposed solution is employing blockchain technology over Web 3.0 to create decentralised cognitive entities. This paper explores the potential of a decentralised web for coordinating large brain-computer constellations, and its associated benefits, focusing in particular on the conceptual and ethical challenges this innovation may pose pertaining to (1) Identity, (2) Sovereignty (encompassing Autonomy, Authenticity, and Ownership), (3) Responsibility and Accountability, and (4) Privacy, Safety, and Security. We suggest that while a decentralised web can address some concerns and mitigate certain risks, underlying ethical issues persist. Fundamental questions about entity definition within these networks, the distinctions between individuals and collectives, and responsibility distribution within and between networks, demand further exploration.

Greece: Greek tax treatment of foreign private foundations

Abstract The concept of foreign foundations pursuing statutory purposes other than charitable purposes does not exist in Greek civil law and is also not expressly recognized in Greek inheritance and gift tax law. On the other hand, from a Greek income tax point of view, Article 2 of the Greek Income Tax Code, applicable as of 1 January 2014, explicitly includes foundations of any type within the definition of legal entities. Moreover, in July 2017, the Greek Ministry of Finance issued Guidelines regulating the Greek tax treatment of foreign foundations of a non-charitable nature, which until then was entirely a matter of interpretation due to the lack of relevant legal provisions. This has resulted in trusts and foreign private foundations now being accorded similar tax treatment under the relevant Guidelines.

NLP-Based Fault Detection Method for Multifunction Logging-While-Drilling Services

This paper presents a Natural Language Processing (NLP) method aimed at detecting faults within field failure reports of drilling tools. It builds on the definition of entities specifically matched to our unique requirements. These entities have been annotated within the dataset under the guidance of a Subject Matter Expert (SME), laying a foundation for our NLP method. By utilizing a model based on bidirectional encoder representations from transformers, the method achieves an F1-score of 88\% in identifying entities and consequently detecting faults within field failure reports. This work is part of a long-term project aiming to construct a failure analysis and resolution system for drilling tools.

Challenges in Constructing a Commercial Public Sector Entity Definition Framework in Malaysia

Purpose: This study aims to examine the challenges in constructing a commercial public sector entity definition framework in Malaysia. Design/ Methodology/ Approach: This study employed a qualitative methodology, specifically utilising interviews as the primary data collection method. The participants in this study were individuals affiliated with public sector organisations in Malaysia. A total of 23 individuals were involved in this study. Findings: This study identified ten primary challenges surrounding the construction of a commercial public sector entity definition framework in Malaysia. The ten issues comprise the legal identity of an entity, controlling party, internationally recognised accounting standards for private companies, the future of Malaysian Public Sector Accounting Standards (MPSAS), threshold setting in categorising entities, guidelines on the application of accounting standards, profit distribution of entities, Malaysian Accounting Standard Board (MASB) mandate, government funding, and establishment. These ten issues were evaluated to determine the definition of a commercial public sector entity (CPSE). Research Limitations/ Implications:The implications of the study's results highlight that it is necessary to assess these issues prior to developing the framework for defining commercial public sector firms. This assessment is crucial to guarantee that the framework aligns appropriately with the scope of public sector entities in Malaysia. Practical Implications: The implications of the study's results suggest the potential for developing a framework for defining commercial public sector entities within Malaysia. Originality/ Value: This study is the first attempt towards constructing a commercial public sector entity definition framework in Malaysia.

Comparison of the 2022 world health organization classification and international consensus classification in myelodysplastic syndromes/neoplasms

In 2022, two novel classification systems for myelodysplastic syndromes/neoplasms (MDS) have been proposed: the International Consensus Classification (ICC) and the 2022 World Health Organization (WHO-2022) classification. These two contemporary systems exhibit numerous shared features but also diverge significantly in terminology and the definition of new entities. Thus, we retrospectively validated the ICC and WHO-2022 classification and found that both systems promoted efficient segregation of this heterogeneous disease. After examining the distinction between the two systems, we showed that a peripheral blood blast percentage ≥ 5% indicates adverse survival. Identifying MDS/acute myeloid leukemia with MDS-related gene mutations or cytogenetic abnormalities helps differentiate survival outcomes. In MDS, not otherwise specified patients, those diagnosed with hypoplastic MDS and single lineage dysplasia displayed a trend of superior survival compared to other low-risk MDS patients. Furthermore, the impact of bone marrow fibrosis on survival was less pronounced within the ICC framework. Allogeneic transplantation appears to improve outcomes for patients diagnosed with MDS with excess blasts in the ICC. Therefore, we proposed an integrated system that may lead to the accurate diagnosis and advancement of future research for MDS. Prospective studies are warranted to validate this refined classification.

Building ontology-based temporal databases for data reuse: An applied example on hospital organizational structures.

Keeping track of data semantics and data changes in the databases is essential to support retrospective studies and the reproducibility of longitudinal clinical analysis by preventing false conclusions from being drawn from outdated data. A knowledge model combined with a temporal model plays an essential role in organizing the data and improving query expressiveness across time and multiple institutions. This paper presents a modelling framework for temporal relational databases using an ontology to derive a shareable and interoperable data model. The framework is based on: OntoRela an ontology-driven database modelling approach and Unified Historicization Framework a temporal database modelling approach. The method was applied to hospital organizational structures to show the impact of tracking organizational changes on data quality assessment, healthcare activities and data access rights. The paper demonstrated the usefulness of an ontology to provide a formal, interoperable, and reusable definition of entities and their relationships, as well as the adequacy of the temporal database to store, trace, and query data over time.

DEVELOPMENT OF APPLIED ONTOLOGY FOR THE ANALYSIS OF DIGITAL CRIMINAL CRIME

Context. A feature of the modern digital world is that crime is often committed thanks to the latest computer technologies, and the work of law enforcement agencies faces a number of complex challenges in the digital environment. The development of information technology and Internet communications creates new opportunities for criminals who use digital traces and evidence to commit crimes, which complicates the process of identifying and tracking them.
 Objective. Development of an applied ontology for a system for analyzing a digital criminal offense, which will effectively analyze, process and interpret a large amount of digital data. It will help to cope with the complex task of processing digital data, and will also help automate the process of discovering new knowledge.
 Methods. To build an ontological model as a means of reflecting knowledge about digital crime, information was collected on existing international and domestic classifications. The needs and requirements that must be satisfied by the developed ontology were also analyzed. The creation of an ontological model that reflects the basic concepts, relationships in the field of digital criminal offense was carried out in accordance with a recognized ontological analysis of a specialized subject area.
 Results. An applied ontology contains the definition of entities, properties, classes, subclasses, etc., as well as the creation of semantic relationships between them. At the center of the semantics is the Digital Crime class, the problem area of which is complemented by the interrelated classes Intruder, Digital evidence, Types of Crime, and Criminal liability. Such characteristics as motive, type of crime, method of commission, classification signs of digital traces and types of crime, as well as other individual information were assigned to the attributes of the corresponding classes. An ontological model was implemented in OWL using the Protégé software tool. A feature of the implementation of the applied ontology was the creation of SWRL rules for automatically filling in additional links between a class instance. Manual and automatic verification of the ontology showed the integrity, consistency, a high degree of correctness and adequacy of the model. The bugs found were usually related to technical aspects and semantic inconsistencies, which were corrected during further development iterations.
 Conclusions. The research confirmed the effectiveness of the developed applied ontology for the analysis of digital criminality, providing more accurate and faster results compared to traditional approaches.

Problems of regulation of professional activities of guides and guides – translators in the Republic of Kazakhstan

In the past 2023, on the pages of the magazine «Tourism, Leisure and Hospitality», our authors have repeatedly raised issues related to the often-unsatisfactory work of Kazakhstani guides and translation guides. In this article, we will try, in addition to the previously mentioned reasons explaining this situation, to consider those that seem systemic to us, which have not allowed us to effectively solve the problems of training and quality work of this category of tourism entities for many years. To date, these problems lie in the fact that the Law «On Tourism Activities in the Republic of Kazakhstan» (as amended in May 2023) does not precisely define the meaning of the terms applied to the definition of tourism entities providing information and organizational services to tourists; in the absence of a standard for the training of regional guides-translators and guides; The fact is that there is practically no communication between the authorized bodies in the field of tourism with specialized researchers on the subject of publishing methodological literature for the training of guides and guides – translators. Another important problem is that the register of professions of the Ministry of Labor and Social Protection of the Population of the Republic of Kazakhstan does not reflect the status of specialists providing information and organizational services to inbound and domestic tourists in our country.

Моделирование процессов автоматизированного формирования рабочих программ

<p>A method for formalizing educational text into an ontology is proposed. It is proposed to preserve the transmission of the meaning contained in the text by operating with minimal educational elements: definitions of specific entities, descriptions of its properties, actions performed, rules, formulas and similar fragments of knowledge. The formal structure representing the educational text, which can be considered as a directed graph, the vertices of which make up frames describing educational elements, provides the opportunity to develop models and algorithms that can effectively solve a number of problems in the field of education. The same structure makes it possible to develop a model of the content of a work program devoted to the study of knowledge contained in a given educational text.</p>

Peculiarities of recognition of a legal entity under public law as a victim in criminal proceedings

The article, taking into account the inconsistency of doctrinal approaches regarding the legal entity — the victim, analyzes the issues regarding the correct definition of legal entities under public law as victims in criminal proceedings. At the same time, it is noted that the specifics of legal entities under public law significantly affect the specifics of identifying them as victims. The features of their interaction within the system of public authorities, the specifics of the distribution of powers, the allocation of subventions from the regional budget and other specific aspects of the flow of legal relations are indicated. The article takes into account the practice of providing expert opinions in the field of law within both pretrial investigation and court proceedings, and which allows us to assert that the above issues are not always resolved correctly. It is pointed out that if the victim is a legal entity, then according to the Code of Criminal Procedure of Ukraine, property damage must be directly caused to such a person by a criminal offense and this must be proven and substantiated within the framework of the pre-trial investigation. However, this approach to legal entities that can acquire the procedural status of a victim is relatively new and is enshrined in the Criminal Code of Ukraine of 2012. In this regard, damage can be considered as negative and unfavorable consequences that occur when property or personal non-property rights and benefits are restricted or violated, which belong directly to a specific victim. On the basis of the above, it can be stated that the damage is one of the grounds for the emergence of legal liability and at the same time it must be caused to a specific, clearly defined legal entity under public law. In view of this, in the case of causing corresponding damage to state interests in the person of individual legal entities, such legal entities under public law must be precisely defined.

DReD–A Descriptive Relation Dataset for Expanding Relation Extraction

Relation extraction is a fundamental topic in document information extraction. Traditionally, datasets for relation extraction have been annotated with named entities and classified with a subset of relation categories. Models then predict either the entities and relations (end-to-end) or assume the entities are given and only classify the relations. However, current approaches are limited by datasets with a narrow definition of entities and relations. We seek to remedy this by introducing our Descriptive Relation Dataset (DReD), which contains 3286 annotations for descriptions of relations between more general noun phrases inspired by linguistic theory. We benchmark our dataset using several seq2seq models and find that T5 achieves the best results with a ROUGE-1 score of 75.5. We verify the usefulness of DreD by collecting feedback on 100 predictions and comparing human judgment to automated scoring methods. Finally, we verify that relations can be described accurately by transforming the CoNLL04 and Re-TACRED datasets and mapping sentence templates to relation categories. T5 achieves competitive accuracy on CoNLL-04 and Re-TACRED with an F1 score of 78.6 and 90.4, respectively. With this paper, we prove that relations can be described, therefore overcoming the limitations set by previous datasets and approaches. We publicly provide our dataset and training code at <uri xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">https://github.com/logan-markewich/DReD</uri> .

Perspectives on Myelodysplastic Neoplasm Diagnosis: A Comparative Analysis of the Latest World Health Organization Classifications and the International Concensus Classification

Introduction : Myelodysplastic neoplasm (MDS) is a category of clonal hematopoietic stem cell neoplasms, defined by cytopenias and morphologic dysplasia, characterized by progressively ineffective hematopoiesis and increased risk of acute myeloid leukemia (AML). The 5th edition of the World Health Organization (WHO 2022) classification grouped MDS entities into two families: those having defining genetic abnormalities and those that are morphologically defined. The former newly included biallelic TP53 inactivation (MDS-biTP53) and SF3B1 mutation, meanwhile the latter newly included hypoplastic MDS (h-MDS) and MDS with fibrosis (MDS-F). An independent proposal, the International Consensus Classification (ICC), was also published during the same period. This study aims to compare and analyze these two classifications, focusing on MDS's diagnostic criteria and entity definition. Herein, we describe the redistribution of the MDS according to the WHO 2022 classification and ICC and evaluated their significance in predicting patient's outcomes. Methods : This study included a total of 639 patients who were diagnosed with MDS based on the 4th edition of WHO classification in Seoul St. Mary's hospital from 2016 to 2022. As part of the study, all patients were reclassified using the updated WHO 2022 classification and ICC through a comprehensive review of bone marrow aspiration and biopsy, as well as the results of whole genetic studies, including cytogenetic analysis, fluorescence in situ hybridization, and targeted panel next-generation sequencing. Risk stratification was determined by using the International Prognostic Scoring System for MDS (IPSS-R, WPSS and IPSS-M). Results : Among the 639 patients, six were classified as ‘clonal cytopenia of undetermined significance’ by WHO 2022 and ICC. In the WHO 2022 classification, 22 patients were categorized as AML, whereas ICC only identified nine of them due to low blast count (&amp;lt;10%). Out of the newly defined MDS patients (n=611), 12.6% (n=77) were genetically defined MDS, and 87.4% (n=534) were morphologically defined MDS. Regarding the WHO 2022 categories, MDS-biTP53 and MDS-SF3B1 accounted for 5.4% (n=33) and 6.3% (n=39) of cases, respectively, whereas h-MDS and MDS-F accounted for 11.9% (n=73) and 1.8% (n=11), respectively. As for the ICC, MDS, not otherwise specified (NOS) accounted for 327 patients with 77 having single lineage dysplasia and 250 having multilineage dysplasia. The h-MDS was also included in these criteria. Of 33 MDS-biTP53 cased identified by the WHO 2022 classification, 25 were categorized as MDS-TP53 and 8 as MDS/AML-TP53 in the ICC, which included an additional four patients. Moreover, 72 patients were classified as MDS/AML by ICC, with 35 of them presenting genetic mutations and 9 exhibiting cytogenetic abnormalities. The median survival of the 611 patients were 86 months (95% confidence interval (CI): 65-111). The WHO 2022 classification demonstrated significant prognostic discrimination based on diagnosis subtype (P &amp;lt;0.001). MDS-biTP53 exhibited the worst outcome [hazard ratio (HR): 7.24, 95% CI: 2.87 to 18.22], followed by MDS-F (HR: 5.64, 95% CI: 1.44 to 22.08) and MDS-IB2 (HR: 2.76, 95% CI: 1.72 to 4.42), in comparison to MDS-LB. On the other hand, the ICC did not reveal significant prognostic significance. The distribution of IPSS-R, WPSS and IPSS-M was similar and also showed meaningful prognostic discrimination (P &amp;lt;0.001). Conclusions : The results validated the clinical relevance of updated WHO 2022 classification for MDS and indicated that the newly defined categories such as MDS-biTP53 and MDS-F are unique disease types evidenced by their particular prognostic significance.

Diverging Paths

During the Early Bronze Age (EBA), a relatively small number of European societies developed into highly centralised and hierarchical political entities. In contrast to the intensive research focused on these groups, little attention has been paid to their relationship with neighbouring populations, which had a much more egalitarian structure. In the southeast quadrant of the Iberian Peninsula, over a century of research on the EBA (ca. 2200 –1550 BC) communities has failed to identify distinctive traits leading to the definition of archaeological entities beyond the El Argar group, which according to many authors reached the form of an early state organisation around 1750 BC. This study aims to go beyond previous culturalist approaches and to focus on how communities with very different social organisations interacted in this macro-region as well as in a border region between El Argar and La Mancha. To that effect, we analyse primarily settlement size as an expression of the demographic and economic strength of a community, and ‘enrockment’ (enrocamiento), a concept that defines the degree of protection and spatial distancing of a settlement from its surrounding land and neighbouring communities. This large-scale comparative approach reveals the distinctiveness of highly dispersed and well-protected communities settling in the belt immediately north of El Argar and shows how this cost-intensive strategy changes with increasing distance from El Argar, when flat land and often larger settlements become dominant. The combination of settlement patterns and economic organisation also highlights the marked differences between El Argar and all the other communities living in the Iberian Peninsula.

NORMATIVE REQUIREMENTS FOR STATE INFORMATION-COMMUNICATION INFRASTRUCTURE SECURITY IN THE NATIONAL LAW

The article presents the normative require-ments of the information and communication infrastructure, which also form the standard of its security. Its main considerations focus on the concept of normative infrastructure security requirements as well as their classification and characteristics. The analysis also includes the rules applicable to the public entity's definition of the requirements applicable to infrastructure and its interoperability, as well as the principles already applied when creating and modernizing a specific information and communication infrastructure.

A comparison of the International Consensus and 5th WHO classifications of T-cell lymphomas and histiocytic/dendritic cell tumours.

Since the publication in 2017 of the revised 4th Edition of the World Health Organization (WHO) classification of haematolymphoid tumours, here referred to as WHO-HAEM4, significant clinicopathological, immunophenotypic and molecular advances have been made in the field of lymphomas, contributing to refining the diagnostic criteria of several diseases, upgrading entities previously defined as provisional and identifying new entities. This process has resulted in two recent classification proposals of lymphoid neoplasms: the International Consensus Classification (ICC) and the 5th edition of the WHO classification (WHO-HAEM5). In this paper, we review and compare the two classifications in terms of diagnostic criteria and entity definition, focusing on T-cell lymphomas and histiocytic/dendritic cell tumours. Moreover, we update the genetic data of the various pathological entities. The main goal is to provide a tool to facilitate the work of the pathologists, haematologists and researchers involved in the diagnosis and treatment of these haematological malignancies.

Metadata as a Methodological Commons: From Aboutness Description to Cognitive Modeling

ABSTRACTMetadata is data about data, which is generated mainly for resources organization and description, facilitating finding, identifying, selecting and obtaining information①. With the advancement of technologies, the acquisition of metadata has gradually become a critical step in data modeling and function operation, which leads to the formation of its methodological commons. A series of general operations has been developed to achieve structured description, semantic encoding and machine-understandable information, including entity definition, relation description, object analysis, attribute extraction, ontology modeling, data cleaning, disambiguation, alignment, mapping, relating, enriching, importing, exporting, service implementation, registry and discovery, monitoring etc. Those operations are not only necessary elements in semantic technologies (including linked data) and knowledge graph technology, but has also developed into the common operation and primary strategy in building independent and knowledge-based information systems.In this paper, a series of metadata-related methods are collectively referred to as ‘metadata methodological commons’, which has a lot of best practices reflected in the various standard specifications of the Semantic Web. In the future construction of a multi-modal metaverse based on Web 3.0, it shall play an important role, for example, in building digital twins through adopting knowledge models, or supporting the modeling of the entire virtual world, etc. Manual-based description and coding obviously cannot adapted to the UGC (User Generated Contents) and AIGC (AI Generated Contents)-based content production in the metaverse era. The automatic processing of semantic formalization must be considered as a sure way to adapt metadata methodological commons to meet the future needs of AI era.

«Философия математики» Германа Когена, или Что не так с марбургским методом

Neo-Kantianism in general and the Marburg school are becoming an increas­ingly popular subject of research both in the Russian and global academic com­munity. Thanks to the meticulous archival work of H. Holzhey, K.Ch. Köhnke, U. Sieg and other scientists, rich historical and philosophical dimension of this phenomenon has been discovered. As a result, neo-Kantianism is no longer read strictly through the prism of an (unsuccessful) attempt to scientize philosophy in the image of natural scientific knowledge. At the same time, it seems interest­ing to analyze this attempt from the point of view of its internal content. The ob­ject of this study is mainly H. Cohen’s “Das Princip der Infinitesimal-Methode und seine Geschichte”, conjugated with the historical and theoretical context of psychological discussions. The term “Cohen’s method” in its early temporal localization of the beginning of the 1880’s, we expand to the “Marburg method”. It is based on a functional interpretation of the process of cognition using the ex­ample of infinitesimal calculus. Despite the declared opposition to the psycho­logical programs of philosophy, we believe that Cohen could not achieve this task at theoretical level. The intuitive definition of mathematical entities in gen­eral and the usage of a psychophysical mathematical model is an unsuccessful way of countering psychological programs of philosophy. At the same time, we believe that despite the outward exoticism of the philosopher’s conclusions, the desire to “dereify” and “denaturalize” the concept of reality finds full expression in his model, which is extremely important for the formation of the Marburg Neo-Kantianism. Reconstruction and comprehension of what we conditionally call "the philosophy of mathematics of Hermann Cohen" allows us to better un­derstand the essence of the theoretical superstructure that he created over the form of mathematical derivation.

Enteroscopy in diagnosis and treatment of small bowel bleeding: A Delphi expert consensus.

Enteroscopy plays an important role in the management of small bowel bleeding. However, current guidelines are not specifically designed for small bowel bleeding and recommendations from different international societies do not always align. Consequently, there is heterogeneity in the definitions of clinical entities, clinical practice policies, and adherence to guidelines among clinicians. This represents an obstacle to providing the best patient care and to obtain homogeneous data for clinical research. The aims of the study were to establish a consensus on the definitions of bleeding entities and on the role of enteroscopy in the management of small bowel bleeding using a Delphi process. A core group of eight experts in enteroscopy identified five main topics of small bowel bleeding management and drafted statements on each topic. An expert panel of nine gastroenterologists participated in three rounds of the Delphi process, together with the core group. A total of 33 statements were approved after three rounds of Delphi voting. This Delphi consensus proposes clear definitions and a unifying strategy to standardize the management of small bowel bleeding. Furthermore, it provides a useful guide in daily practice for both clinical and technical issues of enteroscopy.

Збереження стійкості та визначення можливостей розвитку суб’єктів малого та середнього бізнесу

The article discusses the issue of functioning of small and medium-sized businesses in Ukraine, their development in the economic, political and social spheres under conditions of high uncertainty. The current state of small and medium-sized businesses is analyzed and the possibilities of ensuring their sustainability and further development are defined. The approaches to the definition of entities of micro-entrepreneurship, small, medium, and large entrepreneurship in accordance with the legislation of Ukraine are systematized. The main parameters of micro-enterprises, small, medium, and large enterprises are specified. The main problems of the development of small business in Ukraine before the war are highlighted, in particular, the lack of an effective mechanism of the State support and protection of small and medium-sized businesses, the prevalence of corruption, the shadowing of business, raiding, and the imperfection of the tax system, underdevelopment of risk insurance in business, the need to increase the social responsibility of business, etc. The balance of economic entities and the dynamics of the number of operating economic entities (large, medium, small) in Ukraine in 2010–2021 are analyzed. It is concluded that during this period there was a general reduction in the number of enterprises, while the proportion of SMEs in the total number of economic entities remains at the level of 99.97%. It is noted that in the context of the full-scale russian invasion, SMEs continue to be a significant factor in the stability of the State. SMEs are payers of the taxes that Ukraine uses for various security and defense needs. A study of the dynamics of the number of employed employees in the field of small and medium-sized enterprises over the past ten years is carried out, allowing to note an increase in their number to 81.5% of the total number of employees in 2021. The problems and challenges of the development of entrepreneurial activity in modern Ukraine are identified, such as destruction, relocation, search and resumption of work in a new regional niche of the market segment, as well as the search for opportunities to pay taxes, pay wages, engage in volunteering, and receive income for their own development. The authors propose a number of directions of the State policy to maintain the stability of small and medium-sized businesses: creating a favorable environment for the development of small and medium-sized enterprises; expanding access to finance for small and medium-sized enterprises; simplification of tax administration for small and medium-sized enterprises; increasing the competitiveness and innovation potential of small and medium-sized enterprises.