127 research outputs found
Following Litvinenko, UK-Russia relations are now at their lowest point since the 1980s
No full textOn 21 January, an inquiry into the death of Alexander Litvinenko in London published conclusions implicating the Russian government in his murder. Alexey Gromyko writes that it will be impossible to know the full details of the case until classified information is released, which could take decades. He argues that the case is nevertheless of secondary importance to the wider issue of UK-Russian relations, with events in Syria, Ukraine and the outcome of the US presidential election likely to be the key factors moving forward
A comparative analysis of Altman's Z-score and T. Jury's cash-based credit risk models with the application to the production company and the data for the years 2016-2022
No full textResearch Questions- In the present paper the author answers the following research questions: 1) What are the potential strengths of the credit risk model based on the cash flow principle? 2) What are the weaknesses of the accrual-based credit risk model? 3) What are the benefits of the combined use of both cash-based and accrual-based credit risk modeling methods when analyzing companies? Motivation- nowadays there are no researches comparing the accrual-based credit risk model to a cash-based credit risk model with the application to a production company trading its shares on Stock Exchange. However, for investors, auditors and financial institutions it is important to know if there is a difference between these two models in the interpretation of analysis results, and determination of prebankruptcy stage of the company and credit risk default. Idea- in this paper, the author has focused on the comparative analysis of the cash-based credit risk model and the accrual-based credit risk model. The author applies it to the case of a manufacturing company and compares the effectiveness of determining the probability of default using a cash-based credit risk model and an accrual-based credit risk model. Data- the data analysed is obtained from the annual reports, managerial reports and auditor's reports of Linas Agro Group for the years 2016-2022. The company information is taken from Nasdaq Baltic where Linas Agro Group has its shares traded. Tools- mixed research methods were used, combining quantitative calculations with analysis based on qualitative information. The author elaborates on the cash-based credit risk model based on the improved Timothy Jury's template. The accrual-based model chosen for comparison and analysis is Altman's Z-Score model. Findings- The results of the study have shown that the cash-based model is more effective in determining credit risk and default probability. The cash-based model indicated a high-risk default for the manufacturing company in four years out of seven years, while Altman's Z-Score showed the company to be in the moderate risk grey zone in five years out of seven, and the two last years the model indicated the company in the green zone. The author suggests to financial institutions, financial managers, and investors using a cash-based credit risk model or combination of it with the accrual-based model. Contribution- the paper contributes to the knowledge about the comparison of cash-based and accrual-based credit risk models and emphasizes their strengths and weaknesses. It helps investors, auditors, business owners, and finance professionals to make a decision about which credit risk model to use for the analysis to determine the pre-bankruptcy state of the company, avoid bad loans and improve investment decision-making. It also encourages the academic society for further research and comparison on the topics of accrual-based and cash-based credit risk models in the strive to develop the ultimate credit risk model capable to analyse the data as precisely as possible
The Disciples of A.R Kovalevsky: Yu.G. Litvinenko
No full textВ статье освещается жизнь и научное наследие Ю.Г. Литвиненко (1929-1990) -одного из ведущих украинских индологов, ученика выдающегося ориенталиста А.П. Ковалевскго. Научное наследие Ю.Г Литвинвнко условно разделено на четыре рубрики; 1) труды по истории рабочего движения в Британской Индии; 2) сочинения гю истории индийского коммунистического движения; 3) работы по истории национально-освободительного движения народов Индии: 4) индологические публикации в Украинской советской энциклопедии. Автор пришел к выводу, что хотя Ю.Г Литвиненко и не выдвинул фундаментальных концепций истории индийского рабочего и национально-освободительного движения, внес посильный вклад в становление и развитие украинской индологии.The life and scientific heritage of one of thB leading Ukrainian indologist, a disciple of the prominent orientalist A.P. Kovalevsky, Yu.G. Litvinenko (1929-1990). There are studied in the article Yu.G. Litvinenko’s scientific heritage is conditionally divided into four parts: 1) works from the history of the labour movement in the British India; 2) essays on the history of Indian communist movement; 3) studies on the history of national liberation movement of Indian peoples; 4) indological publications in the Ukrainian Soviet Encyclopedia. The author concluded that though Yu.G. Litvinenko has not promoted any fundamental conception of the history of the Indian labour and national liberation movement he had made certain contributions in rise and development of Ukrainian indology
The Disciples of A.R Kovalevsky: Yu.G. Litvinenko
No full textВ статье освещается жизнь и научное наследие Ю.Г. Литвиненко (1929-1990) -одного из ведущих украинских индологов, ученика выдающегося ориенталиста А.П. Ковалевскго. Научное наследие Ю.Г Литвинвнко условно разделено на четыре рубрики; 1) труды по истории рабочего движения в Британской Индии; 2) сочинения гю истории индийского коммунистического движения; 3) работы по истории национально-освободительного движения народов Индии: 4) индологические публикации в Украинской советской энциклопедии. Автор пришел к выводу, что хотя Ю.Г Литвиненко и не выдвинул фундаментальных концепций истории индийского рабочего и национально-освободительного движения, внес посильный вклад в становление и развитие украинской индологии.The life and scientific heritage of one of thB leading Ukrainian indologist, a disciple of the prominent orientalist A.P. Kovalevsky, Yu.G. Litvinenko (1929-1990). There are studied in the article Yu.G. Litvinenko’s scientific heritage is conditionally divided into four parts: 1) works from the history of the labour movement in the British India; 2) essays on the history of Indian communist movement; 3) studies on the history of national liberation movement of Indian peoples; 4) indological publications in the Ukrainian Soviet Encyclopedia. The author concluded that though Yu.G. Litvinenko has not promoted any fundamental conception of the history of the Indian labour and national liberation movement he had made certain contributions in rise and development of Ukrainian indology
Клинико-анатомические особенности иннервации почечных артерий у больных артериальной гипертензией = Clinical and anatomical features of innervation of the renal arteries in patients with arterial hypertension
No full textGarmazi S., Litvinenko M. A. Клинико-анатомические особенности иннервации почечных артерий у больных артериальной гипертензией = Clinical and anatomical features of innervation of the renal arteries in patients with arterial hypertension. Journal of Education, Health and Sport. 2016;6(2):293-300. eISSN 2391-8306. DOI http://dx.doi.org/10.5281/zenodo.46810
http://ojs.ukw.edu.pl/index.php/johs/article/view/3406
https://pbn.nauka.gov.pl/works/717684
The journal has had 7 points in Ministry of Science and Higher Education parametric evaluation. Part B item 755 (23.12.2015).
755 Journal of Education, Health and Sport eISSN 2391-8306 7
© The Author (s) 2016;
This article is published with open access at Licensee Open Journal Systems of Kazimierz Wielki University in Bydgoszcz, Poland
Open Access. This article is distributed under the terms of the Creative Commons Attribution Noncommercial License which permits any noncommercial use, distribution, and reproduction in any medium,
provided the original author(s) and source are credited. This is an open access article licensed under the terms of the Creative Commons Attribution Non Commercial License
(http://creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted, non commercial use, distribution and reproduction in any medium, provided the work is properly cited.
This is an open access article licensed under the terms of the Creative Commons Attribution Non Commercial License (http://creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted, non commercial
use, distribution and reproduction in any medium, provided the work is properly cited.
The authors declare that there is no conflict of interests regarding the publication of this paper.
Received: 05.01.2016. Revised 12.02.2016. Accepted: 27.02.2016.
Клинико-анатомические особенности иннервации почечных артерий у больных артериальной гипертензией
Clinical and anatomical features of innervation of the renal arteries in patients with arterial hypertension
Гармази С., Литвиненко М. А.
Garmazi S., Litvinenko M. A.
Одесский национальный медицинский университет, г. Одесса, Украина
Odessa National Medical University, Odessa, Ukraine
Summary
Clinical and anatomical features of innervation of the renal arteries in patients with arterial hypertension
Garmazi S., Litvinenko M.A.
Odessa National Medical University, Odessa, Ukraine
The aim of this study was the clinical and anatomical features of innervation of the renal arteries.
The retrospective analysis of health statistics on the prevalence of resistant hypertension based on the Odessa Regional Mortem Bureau during 2011-2012 was conducted. The analysis of the results of the autopsy and subsequent histological examination of 30 bodies of deceased patients with resistant hypertension II and III stages has been done. The morphometry of renal arteries and their segments was conducted. Fragments of the renal artery were not larger than 1,0x1,0x1,0 cm, fixed in 10% neutral formalin and alcohol after standard wiring block embedded in paraffin. Sections 5.0-8.0 microns (in an amount of at least two sections with each block) were stained by the observation procedures recommended modern guidelines: hematoxylin and eosin, by Van Gieson; by Nissle, by Golgi and by Masson. The evaluation of the histological response rate in the vessels was performed visually and compared to the control group.
The greatest density of accumulation in the nerve ganglia determined adventitia proximal renal arteries, preferably on the frontal surface. Ganglions sizes ranging from 80 to 220 microns, larger than when the ganglia are located in the proximal renal artery. The main part of the sympathetic ganglia, located at a depth of 2-3 mm. Postbifurcation ganglia localization occurs in 32.2% of cases. The degree of fibrosis of the renal artery wall in hypertension does not preclude the implementation of radiofrequency catheter sympathectomy.
Key words: arterial hypertension, renal arteries, innervation, pathomorphology
Using Combined Accrual and Cash Ratio Analysis to Determine Pre-Bankruptcy Status
No full textResearch Questions- 1) To what extent does the combined use of accrual-based and cash-based ratio analysis provide comprehensive insights into a company's solvency, liquidity, profitability and efficiency? 2) Does the combined accrual-based and cash-based ratio analysis help in revealing manipulations in accrual financial statements? 3) How does the analysis of profitability and efficiency explain the results and levels of solvency and liquidity in a company? Do solvency and liquidity depend on external or internal sources of financing? 4) Does the present method of analysis indicate which company is closer to the pre-bankruptcy stage? Motivation- despite high demand from business practice and academics, there are not enough literature and methods combining cash-based and accrual-based ratio analyses in the specific dimensions of solvency, liquidity, profitability and efficiency for the determination of the pre-bankruptcy state of production companies. Idea- in this paper, the author created a method of analysis combining cash-based and accrual-based ratios in four dimensions (solvency, liquidity, profitability and efficiency) for the determination of the pre-bankruptcy state of production companies. Data- historical panel data for the years 2013-2022 obtained from the annual, managerial, and auditor's reports of two production companies listed on the Baltic Stock Exchange. Tools- The mixed methods were used combining quantitative ratio calculations based on the historical panel data from financial statements with qualitative explanatory information from financial reports. Findings- The developed combination of ratio counterparts proves to be highly informative. The ratios used across all dimensions complement each other, providing a comprehensive picture of the companies' financial positions. Discrepancies within the ratio pairs suggest possible manipulations in accrual-based ratios. Low profitability and efficiency results during the first five years of analysis predicted a subsequent decrease in solvency and liquidity. Maintaining high levels of profitability and efficiency, and avoiding reliance on debt is crucial to sustain solvency and liquidity. A company is closer to pre-bankruptcy if the ratio analysis reveals significant discrepancies between the counterparts, with negative results prevailing. Contribution- the paper contributes to both business practice (accountants, auditors, financial managers) and the ongoing academic discussion with the dual method of ratio analysis for a more precise determination of the pre-bankruptcy state of the companies. This method allows to determine manipulations in accrual-based financial statements more effectively
Cash-Based Credit Risk Model Based on Timothy Jury's Template: Review and Modification with Application to Manufacturing Company (2016-2022)
No full textResearch Questions- 1) Can the newly developed by the author methodology based on Timothy Jury's credit risk analysis provide sufficient visibility of the company's financial situation and creditworthiness? 2) Can such methodology based on Timothy Jury's credit risk analysis be a trustworthy indicator of production company bankruptcy and the likelihood of default? Motivation- nowadays financial institutions use an accrual-based credit risk model for the analysis of the creditworthiness of the companies, however, such models are not always trustworthy due to the data manipulations in the accrual financial statements. Since the cash flow financial statement is more reliable for the determination of the probability of default, the authors developed the cash-based credit risk model and applied it to the production company for the analysis of its likelihood of default. Idea- This paper looks at Timothy Jury's little-known methodology of credit risk analysis and its underlying template, and proposes a version that the authors improved in accordance with the requirements of International Financial Reporting Standards (IFRSs). The authors used improved methodology for the analysis of a manufacturing company to find out the company's pre-bankruptcy situation and reveal the likelihood of credit risk default. Data- the company analyzed is a publicly listed production company Linas Agro Group with its shared traded at Nasdaq Baltic. The data for the research was taken from the annual reports, managerial reports, and the auditor's reports issued for seven years 2016–2022. Tools- Timothy Jury's cash-based analysis template was modified by the authors into the credit risk model. Findings- the results show that the modified cash-based credit risk model provides sufficient visibility of the company's likelihood of default and specifies the actual source used to cover the debt. The analysis has shown that the production company paid significant dividends with negative cash available to satisfy capital providers. Contribution- the present article contributes to the knowledge base about cash flow and credit risk. The article encourages an academic society to further research the topics related to cash flow and cash flow theory, which is currently less researched than accrual-based theory. The article is also beneficial for business owners, investors, and finance professionals to improve investment decision-making, for bank managers to diminish the number of bad loans and for the auditors to determine the pre-bankruptcy state of the company more precisely using the cash-based credit risk model presented in this article
Theoretical methods to the study of adaptation pupils to the educational environment in critical periods of development
No full textЛитвиненко Наталья Валерьевна, доктор психологических наук, профессор, заведующий кафедрой педагогики дошкольного и начального образования, Оренбургский государственный педагогический университет, г. Оренбург, [email protected]. Natalya V. Litvinenko, Doctor of Psychological Science, Professor, Head of department of Pedagogy of preschool and primary education, Orenburg State Pedagogical University, Orenburg, [email protected]На основе анализа научной литературы в статье констатируется, что в настоящее время имеет место экстенсивно-эмпирический путь развития проблемы адаптации школьников к образовательной среде, накопление, как правило, фрагментарных эмпирических данных и их описание. В связи с этим актуальным для педагогической психологии является методологическое согласование этих данных для обоснования теоретических подходов к исследованию адаптации школьников к образовательной среде в критические периоды развития. Осмысление знаний об адаптации, которые получены в комплексе наук о человеке, позволяют рассматривать ее как процесс взаимодействия личности и социальной среды, содействующий усвоению личностью общественных норм и ценностей, формированию отношения к ним, освоению способов деятельности и типов межличностных отношений и реализации личностного потенциала. Исходя из этого, обосновываются теоретические подходы к исследованию адаптации школьников к образовательной среде в критические периоды развития – антропологический, субъектный и системный подходы. В статье отмечается, что в совокупности данные подходы позволяют организовать изучение адаптационного процесса с учетом возрастно-типологической (социальная ситуация развития) и индивидуальной (личностные особенности) компонент психического развития ребенка и определить комплекс психологических факторов, условий успешности данного процесса, его внутриличностных детерминант. The author analysed scientific literature and made the conclusion in the article that now extensive-empirical way of development of the problem of the pupil's adaptation to educational environment exists in science. The accumulation of fragmental empirical facts and their description also take place. In connection with it the relevant problem of pedagogic psychology is the methodic concordance of these facts for substantiation of theoretical methods studying the pupil's adaptation to educational environment in different critical periods of development. The substantiation of the knowledge of the adaptation which was got by complex of sciences about the human being let to consider the adaptation to be the process of the interaction between the person and social environment. This process promotes the adoption of the social norms, values and the formation of the attitude to them, the adoption of the methods of activity and types of the interpersonal relations and the realization of the personal potential. In the article the author proves his choice of three methods: anthropological, systematic, subjective. And with their help the author investigates the adaptation of the pupils for the educational environment during the critical periods of development. These methods let the author to study the adaptation process with taking into account the two components of the child’s psychological development: the social situation of the development and the personal peculiarities. The author pointed the psychology factors, the conditions of the successful adaptation process and it’s inner personal determinants
Results of the treatment of the patients with malignant fibro histiocytoma of low limbs soft tissues
No full textLitvinenko O. O., Korovin S. I., Kutsenko L. B. Results of the treatment of the patients with malignant fibro histiocytoma of low limbs soft tissues. Journal of Education, Health and Sport. 2019;9(5):640-650. eISNN 2391-8306. DOI http://dx.doi.org/10.5281/zenodo.3257682
http://ojs.ukw.edu.pl/index.php/johs/article/view/7070
The journal has had 7 points in Ministry of Science and Higher Education parametric evaluation. Part B item 1223 (26/01/2017).
1223 Journal of Education, Health and Sport eISSN 2391-8306 7
© The Authors 2019;
This article is published with open access at Licensee Open Journal Systems of Kazimierz Wielki University in Bydgoszcz, Poland
Open Access. This article is distributed under the terms of the Creative Commons Attribution Noncommercial License which permits any noncommercial use, distribution, and reproduction in any medium, provided the original author (s) and source are credited. This is an open access article licensed under the terms of the Creative Commons Attribution Non commercial license Share alike.
(http://creativecommons.org/licenses/by-nc-sa/4.0/) which permits unrestricted, non commercial use, distribution and reproduction in any medium, provided the work is properly cited.
The authors declare that there is no conflict of interests regarding the publication of this paper.
Received: 29.04.2019. Revised: 15.05.2019. Accepted: 27.05.2019.
RESULTS OF THE TREATMENT OF THE PATIENTS WITH MALIGNANT FIBRO HISTIOCYTOMA OF LOW LIMBS SOFT TISSUES
O. O. Litvinenko, S. I. Korovin, L. B. Kutsenko
National Cancer Institute, Kyiv, Ukraine
Abstract
The basis of the research was the analysis of the results of treatment of 130 patients with malignant fibrous histiocytoma of limbs soft tissues. The patients were treated at the National Cancer Institute from 1985 to 2016. The analysis made showed that the overall survival rate of the patients under examination depends on the location of the primary tumor. Indicators of recurrence-free survival differ significantly depending on the localization of the tumor. In relapsing patients overall survival is different and depends on the method of treatment. In the course of the first six years, the indicators of overall survival are better in the patients underwent only surgical treatment. The overall survival rate for all patients with MFH depends on the treatment method.
Key words: malignant fibrous histiocytoma of soft tissues, general survival, recurrent-free survival, surgical, combined, and complex treatment
On the use of optoelectronic motion registration systems in biomechanical analysis of strike techniques
No full textKashuba Vitaliy, Litvinenko Yurii, Vako Ilia. On the use of optoelectronic motion registration systems in biomechanical analysis of strike techniques. Journal of Education, Health and Sport. 2017;7(3):939-948. eISSN 2391-8306. DOI http://dx.doi.org/10.5281/zenodo.4546285
http://ojs.ukw.edu.pl/index.php/johs/article/view/7848
The journal has had 7 points in Ministry of Science and Higher Education parametric evaluation. Part B item 1223 (26.01.2017).
1223 Journal of Education, Health and Sport eISSN 2391-8306 7
© The Author (s) 2017;
This article is published with open access at Licensee Open Journal Systems of Kazimierz Wielki University in Bydgoszcz, Poland
Open Access. This article is distributed under the terms of the Creative Commons Attribution Noncommercial License which permits any noncommercial use, distribution, and reproduction in any medium,
provided the original author(s) and source are credited. This is an open access article licensed under the terms of the Creative Commons Attribution Non Commercial License
(http://creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted, non commercial use, distribution and reproduction in any medium, provided the work is properly cited.
This is an open access article licensed under the terms of the Creative Commons Attribution Non Commercial License (http://creativecommons.org/licenses/by-nc/4.0/) which permits unrestricted,
non commercial use, distribution and reproduction in any medium, provided the work is properly cited.
The authors declare that there is no conflict of interests regarding the publication of this paper.
Received: 27.03.2017. Revised 28.03.2017. Accepted: 29.03.2017.
On the use of optoelectronic motion registration systems in biomechanical analysis of strike techniques
Vitaliy Kashuba, Yurii Litvinenko, Ilia Vako
National University of Ukraine on Physical Education and Sport Ukraine, Kyiv, Ukraine
Blak Sea National University named after Petro Mohyla, Nikolaev, Ukraine
Abstract
Topicality. Sports and technical skills, as an element of a holistic process of sports training, occupy one of the priority places in the overall structure of sports skills. The study, formation, improvement and development of the most rational models of sport technique are closely related to the use of modern video recording systems.
The task of the study is to analyse the knee strike technique, applied by the athletes of different qualifications with the help of "Qualisys" optoelectronic system.
Results of the research. Analysis of highly skilled athletes’ competitive activities shows that a knee strike is mainly used in close combat. Much less often such a strike can be put in a jump from a long or average distance. In our work, we have analysed the technique of right knee strike, performed from the starting position characteristic of close combat.
Conclusions. When studying the biokinematic structure of the knee strike technique, used by athletes of different qualification, differences in the dynamics of changes in the speed of the lower extremity joints on athlete’ impact side of were found, which indicates higher coordination of movements, performed by highly skilled athletes. Thus, regarding highly qualified athletes the peaks of the maximum speed of their ankle and knee joints coincide in time, contrary to the skilled athletes. The speed of the skilled athletes’ ankle and hip joints at certain times is higher than those of highly skilled. However, the maximum value of speed of the highly skilled athletes’ strike link, as a rule, is higher on average by 0.5 m ∙ s-1. The general patterns include the reduction of the resulting knee speed for athletes of different qualification at the time of strike performance in reference to the maximum values that precede the strike interaction.
Key words: strike technique; optoelectronic systems; video analysis
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