Presence Of Problems Research Articles

The necessity and demand of machine learning in treatment and diagnostics in dentistry

Aim: to justify the necessity of machine learning technology in treatment and diagnostics in dentistry.Material and methods: the research was taken using the method of anonymous questionnaire to estimate the demand and necessity of machine learning technology in diagnostics and treatment in dentistry on the basis of the E.V Borovsky Institute of Dentistry I.M Sechenov First Moscow State Medical University (Sechenov University). 100 participants from different dental specialities aged 20 to 54 took part in the questionnaire. Wilson score interval and Student’s T Critical Values were used for the statistical analysis of the Results.Results: during the study, it was found that the majority of dentists who participated in the questionnaire (54%) have challenges in diagnosing oral mucosal diseases. Herewith dentists with work experience more than 5 years diagnose this kind of disease more frequently than specialists with less work experience (p<0.05). Surgical dentists (46,6%) and prosthetic specialists (50%) diagnose this pathology most often. Clinicians attribute diagnostic challenges to the lack of experience (85%) and low occurrence of patients with this group of diseases. During treatment and diagnostics 84% of residents mentioned that they compare their patients’ clinical cases with clinical cases from the Internet and other resources, 78% of residents believe that machine learning will help to increase the efficiency of diagnosing oral mucosal diseases in clinical work. During the held research, it was found that 85% of participating dentists would definitely use digital programs with machine learning in their clinical work for treatment and diagnostics.Conclusions: the presence of problems in treatment and diagnostics of oral mucosal diseases was confirmed, and to solve it, the demand and the need to develop and implement digital systems based on artificial intelligence using machine learning technology were substantiated.

Sensory Processing Measure Tools for Adolescents Aged 12 to 21 Years

Background and Objectives: Impairment in the way of sensory information by the central nervous system can cause functional problems in all areas of an adolescent’s activities, including education, self-care, social participation, and leisure. Therefore, in the presence of problems in such activities, it is necessary to evaluate and screen for sensory processing. In the present study, the sensory processing assessment tools that cover the adolescent age group were investigated. Methods: In this review, PubMed, Science Direct, Google, OTseeker, and Google Scholar databases were searched, and articles published between 2000 and 2022 on sensory processing assessment tools in adolescents and their psychometrics were selected. Keywords used included sensory integration dysfunction (SID), sensory processing disorder (SPD), adolescence, adolescent, assessment, measurement, reliability, validity, psychometry, environment, scale, and instrument. Results: The assessment tools identified to evaluate sensory processing in the adolescent age group include the “adolescent/adult sensory profile” (AASP), “Glasgow sensory questionnaire” (GSQ), “sensory processing measure (SPM)”, “sensory response in autism spectrum” (SR-AS) questionnaire, “sensory processing scale” (SPS), and “SPM-second edition” (SPM-2). Conclusion: The environment was considered as a factor that needs to be evaluated only in the second version of the SPM among the selected tools. The results of this review also showed that the only tool available in Persian in this field is the AASP, which does not seem to be a suitable tool for use in adolescence because the population studied in the psychometric evaluation of the Persian version was elderly people with dementia. Therefore, it seems necessary to prepare the Persian version and psychometric evaluation of an appropriate assessment tool for evaluating the sensory processing of Iranian adolescents.

ДОСЛІДЖЕННЯ КОНТЕКСТНО-ЧУТЛИВОГО АЛГОРИТМУ МОНІТОРИНГУ КІБЕРБЕЗПЕКИ НА ОСНОВІ РЕКУРЕНТНИХ НЕЙРОННИХ МЕРЕЖ

The most common problems faced by modern information and communication systems (ICS) in the context of combating cyber threats were examined in the paper. The importance of ensuring the reliable operation of ICS, and protecting their users' private data from unauthorized interception or destruction was emphasized. The main principles of effective protection of ICS systems against possible interference in their work were defined. The classification of cyber threats and their impact on the functioning of information systems was presented. Features of the use of modern information technologies were determined, such as machine learning (ML), and recurrent neural networks (RNN) for increasing the effectiveness of detecting and preventing such threats, speeding up the process of calculating large volumes of information about various aspects of the work of information and communication systems. The parameters of the analysis of ICS behavior, which indicate the presence of problems in cyber security, were studied. The features and advantages of deploying RNN in ICS were analyzed, which makes it possible to simplify the tasks of cyber defense. A modified context-sensitive algorithm for cyber security monitoring (CCM-RNN) was proposed, which is based on RNN and allows taking into account the dynamics of system changes in the established context, for example, the type or volume of traffic from users, etc. The method of selecting the most effective parameters and properties of ICS for detecting cyber threats was improved. The results of the study of the effectiveness of the use of the modified CCM-RNN algorithm demonstrated its broad capabilities for fast and accurate detection of anomalies in the operation of ICs that may threaten their cyber security. By changing the number of properties of the CCM-RNN algorithm, which correspond to the characteristics of various aspects of the IC, it is possible to achieve the maximum accuracy of cyber threat detection. The modified algorithm also allows for the reduction of the duration of calculations during analysis. Based on the research results, a conclusion was made about the feasibility of using the proposed modified CCM-RNN algorithm for the ability to detect cyber security threats in ICS by flexibly adjusting the number and type of learning parameters of neural networks. In this way, the accuracy and duration of calculations were optimized, as well as the peculiarities and contexts of information and communication systems were taken into account.

Совершенствование медико-социальных мер по охране психического здоровья подростков в системе первичной медико-санитарной помощи (обзор литературы).

Actuality. To develop effective tools for protecting the mental health of adolescents, medical workers need to clarify the leading reasons for its formation in modern conditions, predictors and criteria for the risk of its deterioration. Currently, there are no integrated medicalpsychological- social monitoring studies of adolescent mental health, including dynamic monitoring of psychological, pedagogical, social and medical indicative indicators. The purpose of the study is to review scientific publications devoted to the analysis of the state of mental health of children and adolescents in the Russian Federation. Research methods. Using the search image: («mental health of children and adolescents», «organization of psychiatric care for children and adolescents», «addictive behavior of children and adolescents», «risk factors for mental health of children and adolescents»), a collection of 63 relevant articles published by domestic and foreign authors over the past 15 years (2013–2023) have been formed, indexed in the bibliometric databases WoS, Scopus, RSCI, and in the search engines PubMed, Google Scholar. Research results. The performed analysis allows us to note that such issues as the manifestation of clinical mental disorders, their predictors with age-related detail, and the development of integral indicators of mental health deterioration have not been sufficiently studied. Studies indicating the presence of problems in the system of mental health protection of minors during their studies in general education organizations do not provide specific recommendations for their solution.. Conclusion. To develop effective tools for the protection of adolescent mental health, medical professionals need to clarify the leading causes of its formation in modern conditions, predictors and criteria for the risk of its deterioration. This will make it possible to fill the existing deficit in the algorithms of medical support for adolescents during their studies in general education organizations and medical, psychological and pedagogical integration.

On the Performance of Some Estimation Methods in Models with Heteroscedasticity and Autocorrelated Disturbances (A Monte-Carlo Approach)

The proliferation of panel data studies has been greatly motivated by the availability of data and capacity for modelling the complexity of human behaviour than a single cross-section or time series data and these led to the rise of challenging methodologies for estimating the data set. It is pertinent that, in practice, panel data are bound to exhibit autocorrelation or heteroscedasticity or both. In view of the fact that the presence of heteroscedasticity and autocorrelated errors in panel data models biases the standard errors and leads to less efficient results. This study deemed it fit to search for estimator that can handle the presence of these twin problems when they co- exists in panel data. Therefore, robust inference in the presence of these problems needs to be simultaneously addressed. The Monte-Carlo simulation method was designed to investigate the finite sample properties of five estimation methods: Between Estimator (BE), Feasible Generalized Least Square (FGLS), Maximum Estimator (ME) and Modified Maximum Estimator (MME), including a new Proposed Estimator (PE) in the simulated data infected with heteroscedasticity and autocorrelated errors. The results of the root mean square error and absolute bias criteria, revealed that Proposed Estimator in the presence of these problems is asymptotically more efficient and consistent than other estimators in the class of the estimators in the study. This is experienced in all combinatorial level of autocorrelated errors in remainder error and fixed heteroscedastic individual effects. For this reason, PE has better performance among other estimators.

Clinical and Epidemiological Characteristics of a Contingent of Elderly Patients Treated in the Somatopsychiatric Department of a Multi-Field Hospital

Background: comorbidity of somatic and mental pathology is the most common reason that complicates the provision of medical care to the elderly even under the conditions of a specialized somatopsychiatric department (SPD) of a multi-field hospital, which dictates the need for further study of the clinical and epidemiological features of these patients population.The aim of the study was to investigate the clinical and epidemiological characteristics of a contingent of elderly patients treated over a year in SPD of a multi-field hospital in comparison with similar data from a psychiatric hospital. The objectives of the study were to analyze the demographic structure of this contingent, the distribution of various types (categories) of somatic and mental pathology, routes of admission, time and outcomes of treatment in SPD of a multidisciplinary hospital.Materials and methods: the research material was the medical documentation of a sample of patients treated during 2019 in the SPD of the City Clinical Hospital № 1 named after. N.I. Pirogov of the Moscow Department of Health Protection (the total number of patients treated was 3379 people, of which 1456 were aged 65 and older). To conduct a comparative analysis, we used data from an epidemiological study in a psychiatric hospital (City Psychiatric Hospital № 13 of the Moscow Department of Health Protection), conducted in the same 2019 year.Results: it was established that in the SPD of a multi-field hospital, care is provided to a heterogeneous (demographic and clinical-diagnostic) group of patients, predominantly of late age (65 years and older). The most common diagnosis is dementia of various origins, complicated by severe somatic pathology (acute or associated with decompensation of a chronic somatic disease).Conclusion: elderly and senile patients make up more than half of the contingent of patients treated in the SPD of a multidisciplinary hospital. Significant differences were revealed in the SPD diagnostic distribution of young-middle-aged and elderly patients. Special features of the gender and age distribution of patients in the indicated age groups were established. Data were obtained on a higher mortality rate for those aged 65 years and older. The presence of problems in providing care to patients of older age groups in SPD determines the need for its improvement. For this purpose, it is advisable to consider the issue of creating a model of SPD of geriatric profile in a multi-field hospital to provide emergency psychiatric and somatic care to elderly patients.

ЭЛЕКТРОННОЕ ПРАВОСУДИЕ В РОССИИ: ЗНАЧЕНИЕ, ПЕРСПЕКТИВЫ РАЗВИТИЯ И СОВЕРШЕНСТВОВАНИЯ

In the modern world, information and communication technologies are widely used in almost all areas of human activity. In legal proceedings, the introduction of information technology began in the 80s, and today electronic justice has already been created. In the Russian Federation, this opportunity appeared on January 1, 2017; over five years, quite a lot of work by domestic and foreign scientists has been devoted to it. However, despite a significant amount of research on the topic of e-justice, not all aspects of this problem are sufficiently developed. It is necessary to pay serious attention to the analysis of modern problems in the development of electronic justice and the prospects for its improvement in the Russian Federation.
 Thus, at present, electronic justice is just beginning its development. New services are appearing in Russia and abroad, the purpose of which is to simplify the legal process and solve emerging problems that affect the development of electronic justice. The presence of problems in the use of electronic justice and the lack of sufficient information in this area determine the relevance of the topic considered in the work.

Field thermovision study of externsl enclosure for multi-storey residential building under climatic conditions of Northern Kazakhstan

An in-place thermovision study was carried out in a multi-apartment apartment building of high comfort in a cold period of the year, located in the Northern part of the Republic of Kazakhstan in the work. The study result showed the presence of significant problems on thermal protection at the edge and inner corner fences where the temperature difference between the inner surface of an enclosure and the internal temperature was 6.4 - 19.4ºC. An analysis of thermograms of window joints in living rooms also showed a significant temperature drop from -9.3ºC to 18ºC, where total vulnerable area was up to 10%. Thermograms of window-sill joints of living rooms also showed a temperature drop to -21.1 ºC with an area of 15.7 %. The temperature on a reinforced concrete column’s inner surface showed a value of 6.5 ºC, which is typical for an area of 34.8 %. An analysis of outside and inside temperatures showed that as the temperature drops from -7 ºC to -23 ºC during the day, the inside temperature of the room remains relatively stable at 25.3 - 26.1 ºC, although there are problems with the thermal protection of the enclosures, which indicates overconsumption of heat energy. Moreover, the internal air temperature exceeds the permissible temperature for living rooms by 1.3 - 2.6 ºС. An analysis of air humidity also showed unsatisfactory values, which during the day varied from 17.4% to 21.2%. The deviations identified during the survey indicate the presence of problems on thermal protection of external enclosures, which require additional surveys aimed at further development and optimization of external enclosure designs to obtain optimal values in the issue of energy saving, considering the climatic characteristics of the Kazakhstan regions.

Економічна безпека держави: сутність та актуальні загрози

To date, there is a constant increase in the number of researchers who study the problems of formation of the economic security of the State, as well as the number of scientific papers in this area. The results of the analysis of articles in the scientometric database Scopus by the keywords «economic security of the state» allowed us to conclude that the authors’ interest in this issue in general during 2010–2023. At the same time, since 2016, it has been constantly increasing over time, which is due to issues caused by socioeconomic factors, globalization processes, the consequences of the impact of COVID-19, the aggravation of geopolitical conflicts and the rapid development of technological progress. The article conducts a study of literary sources on the interpretation of the essence of the concept of «economic security of the State» and it is concluded that there is no single point of view among scientists on the definition of this economic category. A systematization of approaches to the interpretation of the definition of «economic security of the State» has been carried out and it has been noted that this is a complex multifactorial category that characterizes the national economy. Based on the conducted analysis of the value of the integral indicator of the level of economic security of Ukraine for 2010–2019, it is concluded that it ranged from 44% to 49%, and this corresponds to a dangerous level of economic security. The article considers the main components of the economic security of the State, which are interdependent. The analysis showed that there were positive changes in almost all sub-indices, and in 2021 only the demographic component remained in the danger zone, which indicates the presence of problems in this area. The key criteria for classifying threats to the economic security of the State, as well as the main range of threats that can have a high level of negative impact on its provision in today’s conditions, have been identified.

Economic development and the rural environment: BUMDES development strategy

The Sustainable Development Goals in Indonesia are not only included in the national development goals but are also integrated with village development, or what are known as Village SDGs. The strategy for developing village-owned enterprises (BUMDesa) is one of the main indicators for achieving the Village SDG goals, namely Villages without poverty and Villages that care for the environment. BUMDesa is a village- owned business entity that functions to optimize village potential in improving community welfare by utilizing all economic potential, economic institutions, and the potential of natural resources and human resources. This study aims to explore rural development through the development strategies of village-owned enterprises in Mandau District and Bengkalis Regency and the factors that hinder the BUMDes development strategy. The method used in this study is a qualitative method with an exploratory type. Data collection techniques through interviews with BUMDes organizational instruments and local government and a literature review The results of this study link the stages in running the BUMDesa business unit (Village BUM Planning, Village BUM observation, arrangement, and selection, asset maintenance, and reporting of business results) with the principles of professional, open, and responsible, participatory, priority Village management. local and sustainable resources. The development of BUMDesa has not been optimal as seen from the presence of problems, namely the organizational structure of BUMDesa as well as work procedures and relationships between BUMDesa organizational devices, constraints in carrying out duties and authorities, and management and development of technology-based business units. The implementation of deliberative democracy has not been optimal in making strategic policies related to BUMDesa, as well as in fostering, supervising, and developing BUMDesa.

A narrative review on problems in product quality, regulatory system constraints, and the concept of quality by design as a solution for quality assurance of African medicines.

The provision of medicines with confirmed quality and efficacy is critical for maintaining the public health and building confidence in the healthcare systems. However, the presence of poor-quality medicines still presents a significant challenge in the pharmaceutical landscape across the African regions. This is further exacerbated by the lack of consistency or discrepancy in the current regulatory framework. As a consequence, given the current constraints, a robust regulatory structure that can guarantee the supply chains attainment of the intended medicinal product requirements are required. The review aimed to provide a detailed analysis of the quality issues in the pharmaceutical supply in Africa, highlighting the challenges and proposing potential solutions for its mitigation. The review was conducted from May 2023 to April 2024. This narrative review examined poor-quality medicines, regulatory challenges, and mitigation strategies in the African pharmaceutical industry. The review utilized databases such as Google Scholar, PubMed, and Web of Science. The search strategy was customized to include open-access articles published in peer-reviewed scientific journals in English and focused exclusively on studies conducted in African countries. The review portrays the prevalence of poor-quality medicinal products in various regions of Africa. Among various categories of findings, 42% of the reports on poor-quality medicinal products come from the African region, as per the WHO report. Furthermore, separate findings on substandard medicinal products from many African countries were encountered. The presence of problems in the regulatory system, such as the absence of any pharmacopeia belonging to any African country and variation/inconsistency in each country's regulatory set-up, was indicated. Other factors for the inability to enforce regulatory law, such as insufficient skilled and committed human resources, the presence of corruption, as well as financial resource scarcity, were revealed in the review. From the situational analysis, the possibility of building a robust quality assurance system in the near future through a quality by design approach under existing resource limitations was discussed. The pharmaceutical sector in Africa faces significant challenges, including the prevalence of poor-quality medicines and weak regulatory enforcement. Tackling these challenges are vital for enhancing health outcomes throughout the continent through the provision of high-quality medicines. Trending toward quality by design in the quality assurance system under prevailing financial scarcity can be very beneficial.

Theoretical, legislative and practical aspects of release from probation

The article partially considers the issue of release from serving a sentence with probation, as a humanization of legislation and the state, determination of the probationary period for release from serving a sentence with probation under Art. 75.79 of the Criminal Code of Ukraine, the points of view of some scientists regarding the concept of the examination period and factors that affect the objectivity of the appointment of the examination period are analyzed.
 The essence of exemption from serving a sentence with probation is determined, the importance of the duties imposed on convicts and the expediency of additional punishments, the state of theoretical research on the issue of probation as a criminal-legal institution, the presence of problems and gaps in the legislation when applying this form of criminal-legal influence.
 An actual and promising direction of further research on this issue has been developed, which will be important for the theory of criminal, criminal law and criminology, and will also improve the effectiveness of the practical application of the specified norms of the Criminal Code of Ukraine. The institute is widely used in practice, it has a place of effectiveness, because it is possible to achieve the goals set by the punishment, without actually serving it and with minimal consequences for both the state and the convicted person. At the same time, there are also negative consequences for the convict in the form of actually serving the prescribed measure of punishment, if the latter did not fulfill the duties assigned to him, committed criminal offenses during the probationary period, as well as other illegal actions, which indicate his unwillingness to stand on way to fix it. In general, this issue is a relevant and promising direction of research, which is important both for the theory of criminal and criminal enforcement law, criminology, and for the practice of application.

Functional literacy as a pedagogical problem

The article focuses on issues related to the teaching of a new subject within the school curriculum, called functional literacy. The paper addresses the challenges and difficulties of learning functional literacy in lower grades. In the course of work, the need for knowledge of a new subject from the point of view of pedagogy is identified and analyzed. The purpose of this article is to analyze the importance of teaching the subject of “functional literacyˮ among younger students in order to increase the level of education in a rapidly changing society. Such methods as theoretical analysis of the literature on this topic, analysis method and generalization method were applied in the work. Functional literacy in modern conditions of the educational environment implies the introduction of new methods of education and education. This includes educational technologies, which make it possible to ensure that students learn the basic skills and skills, increase their motivation for learning and involvement in the educational process. All this is due to a number of serious problems in the modern educational process. In this work, such methods as theoretical analysis of the literature on this topic, the analysis method and the generalization method were applied. The result of the work was conclusions about the presence of problems in pedagogy related to functional literacy and directions to solve these difficulties.

Implementation of state business support programs: current situation, analysis and proposals

Object: To determine the factors affecting the development of medium and small businesses, as well as to investigate the degree of influence of state support on entrepreneurship in the Republic of Kazakhstan.Methods: The study used statistical methods of analysis, including multiple correlation-regression modeling.Findings: The authors put forward and tested hypotheses about the presence of a relationship between the dependent variable “Share of SMEs in GDP” and such factors as “The amount of funds for support for SMEs”, “Employed in the SME”, “Number of able-bodied population”, “Index of prices for food products”, “GDP per capita”, “Level of youth unemployment”. To prove or refute these hypotheses, a correlation and regression analysis was carried out. A check of the variable model for multicollinearity has been checked and the determination coefficient is calculated. The value of the r-quadratic determination coefficient for the dependent variable “SME share in GDP” is of high value (0.96), which suggests that the factors included in the model are well described and have a high degree of influence on it. In general, the regression analysis showed that the resulting model is adequate and reliable. Statistically significant coefficients were determined for the variables “Able-bodied population”, “GDP per capita”, “Youth unemployment rate”, that is, the listed indicators play a significant role in changing the “Share of SMEs in GDP”. At the same time, the factors “Number of working-age population” and “Unemployment rate among youth” have an inverse relationship with the indicator “Share of SMEs in GDP”.Conclusions: regression analysis showed that in Kazakhstan there are certain problems in the implementation of state policy in relation to the development of entrepreneurship. This fact is confirmed by the results of the study. The main hypothesis about the impact of the “Amount of funds to support SMEs” on the indicator “Share of SMEs in GDP” was not confirmed. The presence of problems in the distribution of state resources requires constructive state measures to solve the existing problems.

ТИП ТРУДОВОЇ МОТИВАЦІЇ ТА РІВЕНЬ ЕМОЦІЙНОЇ ЕФЕКТИВНОСТІ У СПІЛКУВАННІ, ЯК ЧИННИКИ АДАПТАЦІЇ ТРУДОВИХ МІГРАНТІВ В УКРАЇНІ

The article presents the concept of adaptation, considers the general types of adaptation (social, psychological, physiological) and the types distinguished by ethnicity researchers (ethnic, cultural, linguistic, intercultural). The concept of labor motivation, its objective and subjective indicators are outlined, and the socio-psychological characteristics of labor adaptation of migrants are provided. The article also considers some factors of adaptation of migrants – those related to the peculiarities of the receiving region (population density, availability of jobs, general attitude towards migrants), and those that are characteristics of the personality - the subject of adaptation. The article also describes an empirical study conducted using the following methods: Herchikov's questionnaire (Motype); method of diagnosing "obstacles" (barriers) in establishing emotional contacts by V. Boyko; method of diagnosis of socio-psychological adaptation by K. Rogers and R. Diamond. The purpose of the study is to clarify the influence of the type of labor motivation (instrumental, professional, patriotic, economic (household), lumpenized), and obstacles in establishing emotional contacts, on the adaptation of labor migrants in Ukraine. The results of the research presented in the article indicate that among the interviewed respondents, the prevailing type of work motivation is instrumental and professional types of work motivation, also most respondents have difficulties in establishing emotional contacts and certain barriers in communication. At the end of the article, it makes it possible to draw conclusions that the lowest adaptation indicators are those with an instrumental type of motivation, the average level of adaptation is shown by respondents with a professional work motivation, and a high level of adaptation is demonstrated by respondents with a predominant mastery (economic) type of motivation. It was also established that the presence of problems in establishing emotional contacts with others increases the level of a person's maladjustment.

Russian Working Women’s Evaluations of Marital Relationships

The purpose of the presented analysis is to characterize the estimates of marital relations given by working married women, as well as to identify how the nature of the relationship affects some other aspects of family life, and what intrafamily factors determine the obtained estimates. The analysis is based on the results of a survey conducted in 2020 in 10 Russian regions within the framework of the project “Demographic Well-Being of Russia”. The results showed that in many families, one of the measured indicators of marital relations (either an assessment of cohesion or conflict) is unfavorable, which indicates the presence of problems. Only a third of the respondents have a very good relationship with their husband– conflict-free and cohesive. The direct influence of the nature of marital relations (favorable/unfavorable) on psychological well-being and lifestyle assessments has been established. The hypothesis about the connection between the perception of the nature of relationships and the general psychological atmosphere and image of one’s family, as well as relationships with close relatives, was confirmed. Factors influencing assessments of marital relations are: 1.Gender order of family power (headship in the family and budget management practices). Relationships are assessed most favorably in families where the man is the head of the family and joint management of the budget is practiced; 2. Own views on the quality of marriage in the parental family. Women who positively assess their parents' marital relationships are more optimistic in their assessments of their marital relationships; 3. The financial situation of the family, which predetermines the deterioration of women’s judgments about marital relationships, depending on negative assessments of living conditions.

Теоретико-игровая модель, характеризующая взаимодействие врача и пациента

The paper constructs a game-theoretic model characterizing the interaction between a treating physician and his patient, called the simplest model “doctor–patient”. The constructed game-theoretic model is a neoclassical antagonistic game, namely a zero-sum pair game given by a partially known payoff matrix of dimension 2  2. The optimal solution of the created game-theoretic model is analyzed. Based on the analysis of the optimal solution of the constructed neoclassical antagonistic game, i.e., the simplest model “doctor – patient”, the ne-cessity to implement specific measures that will allow to achieve the true objectives of the functioning of the health care system of the Russian Federation, which is the most important and the most resource-intensive socially important branch of the country’s economy, characterized at the moment by the presence of problems and insufficient level of quality of functioning is substantiated.

Comparative Analysis of the Impact of the Pandemic on Agroindustrial Complex and the Financial Support of its Employees in Ukraine and EU Countries

The relevance of the topic of research is determined by the presence of problems caused by the pandemic Covid-19 in the agroindustrial sectors of the economies of Ukraine and European Union countries. The purpose of this work is to study the impact of the pandemic on the development of the agribusiness economy of Ukraine and the EU. The basis of the methodological approach is a qualitative combination of methods of systematic analysis of the impact of the pandemic, a statistical reflection of the impact of the pandemic on the development of the agroindustrial complex economy, a comparison of the impact of the pandemic on the development of the agroindustrial complex sector in Ukraine and the EU, and a study of the problems that have arisen on the agricultural sector. The results of this research are the determination of the factors that led to changes, including the formulation of problems, logistics, and ways to improve the situation in the agroindustrial complex of Ukraine and the EU.

Problems of reflecting income and expenses of future periods in accounting and financial statements

The article deals with the issues of accounting and reflection in the financial statements of such objects as income and expenses of future periods. The presence of problems and contradictions in the interpretation of the economic content, name, accounting and reflection in the financial statements of these objects is substantiated. Based on the analysis of scientific publications, the existence of opposing scientific opinions on the expediency of saving income and expenses of future periods as objects of accounting and indicators of financial statements is shown. As a result of the study of the dynamics of the adoption of Russian accounting standards, the existence of a trend towards a reduction in the regulations in these standards relating to accounting and the reflection in the financial statements of income and expenses of future periods is substantiated. The prospects for further normative regulation of accounting and reflection in the financial statements of income and expenses of future periods are considered. The research methods were comparison, analysis, synthesis, grouping method, generalization, systematization, logical and system approaches. The results of the study complement the study of the problems of modern accounting and accounting reporting.

ЗАКОРДОННИЙ ДОСВІД ПЕНСІЙНОГО ЗАБЕЗПЕЧЕННЯ ВІЙСЬКОВОСЛУЖБОВЦІВ

The article summarizes the foreign experience of pension provision for military personnel. It is determined that it is advisable to analyze the foreign experience of pension provision for military personnel on the example of leading NATO member countries (Great Britain, Germany, and the United States). This expediency is due to the fact that Ukraine is planning to join NATO, respectively, the directions of reforming the domestic pension system for military personnel in Ukraine should be based on borrowing the experience of these countries. It is established that in these States, military personnel, veterans of military service, military pensioners are officially granted numerous socially significant benefits and privileges that allow them not to experience special material and household, financial difficulties, both during the period of military service and after its end. In turn, this attracts volunteers to military service and contributes to the preservation of highly qualified specialists in the National Armed Forces. It is proved that decent pension provision is one of the factors of attractiveness of military service, which affects both the attitude of a serviceman to the performance of his official duties and the recruitment of personnel. It should be emphasized that military service differs from other types of labor activity by an increased risk of death of a serviceman, causing harm to his health, so the presence of problems in the field of pension provision for military personnel most acutely affects the implementation of social policy of any state. Studying and borrowing the best practices of pension provision for military personnel of foreign countries is the basis for the formation of an effective system of pension provision for military personnel, which is the key not only to meeting the basic socio-economic needs of military personnel and their family members, but also to ensuring high combat readiness of troops, and, accordingly, to ensure the defense and security of the country as a whole.