METHODOLOGY for ASSESSING the FINANCIAL SECURITY of ENTERPRISES in the POST-PANDEMIC PERIOD of DIGITAL ECONOMY

The article considers the approaches to assessing the financial security of enterprises presented in the literature, determines the rsistance of the textile industry of Uzbekistan to the negative impact of the coronavirus pandemic on the basis of statistical data, and reveals a significant differentiation of textile industry enterprises in terms of financial stability. Based on data on small enterprises in the textile industry of Uzbekistan, a method for assessing the financial security of an enterprise in the post-pandemic period is proposed and tested, taking into account the complex influence of non-financial parameters of economic security and assessing the deviations of the economic situation at a given enterprise from the patterns emerging in the relevant segment of the economy. In this research an econometric model was developed to determine the factors affecting the chemical industry and express their interrelationship, based on the conducted econometric analysis, the directions of development in our country were determined. According to the authors, it is necessary to continue these directions in order to ensure the economic security of industry enterprises in the country. © 2022 ACM.

New Approaches to the Economic Security of Russian Regions in Terms of the COVID-19 Pandemic

The study aims to identify the problems of economic security of the Russian regions under the influence of force majeure caused by the pandemic COVID-19 and their assessment, as well as to determine ways to stabilize the socio-economic situation. The authors conducted a grouping of the economic security indicators of the federal districts and proposed a methodology for its assessment in terms of the coronavirus pandemic. The authors identified the problem areas of socio-economic development of the Russian regions and also proved the decline in their economic security during the pandemic. The authors evaluated the effectiveness of the internal state administration of the federal districts according to the anti-crisis measures adopted in 2020 (maintaining turnover in the main regional segments of the economy, avoiding tax debt on regional fees, increasing the profitability of the real business, raising the level of digital development), as well as measures to preserve employment and solvency of the population of each region. The authors justified the directions of normalization of the socio-economic development of the federal districts of Russia by eliminating the economic security problems. © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2022.

Innovative and Informative Provision for the Economic Security of Enterprises under COVID-19 challenges

The COVID-19 pandemic, in the current conditions of globalization challenges, turned out to be one of the general reasons for a significant decrease in the level of economic security of economic systems, including at the level of companies. This updates the issue of guaranteeing the economic security of companies. The study aims to develop the conceptual and methodological foundations of the innovative and investment provision of the economic security of companies in the conditions of the challenges of COVID-19. The methodological principles of innovative and informative provision of the economic security of companies are based on a systemic approach, which allows considering the company as an open system in which economic security is one of the determining subsystems. It has been shown that the economic security of the company must ensure the achievement of the socio-economic goals set for the company in the conditions of the challenges of the COVID-19 pandemic, protecting the company from adverse factors and the negative impact of internal and external changes. It is emphasized that innovation is a determining factor of the economic development of the company, and therefore of economic security. The staggering of systematic steps to make management decisions is suggested to ensure the economic security of the company in the conditions of the challenges of COVID-19.

The Trump administration, the far-right and world politics

We contend that the Trump administration mainstreamed far-right politics through its foreign policy on China, the World Health Organization and its handling of the Covid-19 pandemic. Our Gramscian-Kautskyian theoretical perspective concentrates on elite power, class, and interconnections between advanced global capitalism and domestic inequality. We show that the administration amplified US far-right Sinophobia even as it deepened connections between US and Chinese corporate elites. Its foreign policy strategy attempted to appease transnational capitalist objectives through 'ultra-imperialism' and draw on far-right ideas to shore up its domestic support base. But the administration, much like previous ones, attempted to make China a subordinate 'responsible stakeholder' through integrating and pressuring it in the Liberal International Order. The Gramscian-Kautskyian approach highlights that Sino–US relations are a mix of security and economic competition and interdependency. Over all, we argue that the Trump administration was not such a threat to the establishment as commonly contended. [ FROM AUTHOR] Copyright of Globalizations is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)

Ensuring Economic Security by Modifying Renewable Energy Systems

The paper presents the possibility of ensuring economic security by modifying the energy system of renewable energy sources, including solar, wind, hydropower, biofuels, etc. This process is related to the transition of economies to a less carbon-intensive and more sustainable energy system. Recovery in fuel demand and stability in international markets are driving a recovery in production in 2021 and sustained growth through 2025. The paper explores economic and policy incentives focused on clean energy that can directly or indirectly support renewable energy. Experts predict that renewable energy sources should take the leading place in the world's electricity sector. The authors propose using a dynamic information model to refine the forecasts. This research tool will provide data and forecasts in all sectors employing renewable energy technologies. The authors provide up-to-date indicators, analysis, and information on energy security and sustainability on a global scale. Moreover, they quantify the effects of the widespread global recession caused by COVID-19 and consider measures in the clean energy sector to address them. © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2022.

The Impact of the COVID-19 Pandemic on the Economic Security of Russian Regions: Assessment of Resistance to the Spillover Effects of Epidemic Risks

The research aims to identify the spillover effects of epidemic risks for the economic security of Russian regions and propose a system of measures for their leveling at the stage of post-pandemic recovery. The research substantiates the hypothesis that epidemic risks of economic security have spillover effects on the economy of Russian regions, increasing the impact of a combination of traditional risks and provoking the emergence of new risks. The authors proposed a system of indicators and a methodology for assessing the stability of regional economic systems to the spillover effects of epidemic risks based on the use of a statistical method for calculating integral indicators. The results of the calculations made it possible to rank the regions of Russia by the level of resistance to the spillover effects of epidemic risks to economic security. It is proved that the Southern Federal District has the greatest resistance to spillover effects. Ranking of regions by the indicator of resistance to spillover effects allowed the authors to propose a model of economic security management for two types of regional economic systems. For regions resistant to spillover effects, it is recommended to implement a set of measures aimed at strengthening internal potential. For regions unstable to the spillover effect, a sequence of actions is proposed based on leveling the negative impact of the spillover effects and the subsequent implementation of measures to strengthen internal potential. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Opening industry data: The private sector's role in addressing societal challenges

This commentary explores the potential of private companies to advance scientific progress and solve social challenges through opening and sharing their data. Open data can accelerate scientific discoveries, foster collaboration, and promote long-term business success. However, concerns regarding data privacy and security can hinder data sharing. Companies have options to mitigate the challenges through developing data governance mechanisms, collaborating with stakeholders, communicating the benefits, and creating incentives for data sharing, among others. Ultimately, open data has immense potential to drive positive social impact and business value, and companies can explore solutions for their specific circumstances and tailor them to their specific needs.

Formation of the Adaptive Management System for the Economic Security of Enterprises in the COVID-19 Context

The relevance of this scientific research is justified by the increased attention that the economic community pays to economic security, for the development of microeconomic systems in modern conditions of uncertainty, caused by global challenges, as a result of the COVID-19 pandemic. The purpose of the study is to identify the principles of the formation of an adaptive management system of economic security of enterprises in the conditions of the COVID-19 pandemic. The authors founded the methodological basis for the formation of the adaptive management system of the economic security of companies, based on the identification of the systemic approach and specific principles of compliance, duality and feedback, as well as the functions of adaptive management. The conducted research makes possible to generalize that the formation of a system of adaptive management of the economic security of enterprises in the COVID-19 conditions is a special type of management activity, which involves the use of a wide range of measures and tools for making effective management decisions, which are characterized by timeliness, flexibility, creativity and innovation.

DEVELOPMENT OF DIRECTIONS FOR IMPROVING THE MONITORING OF THE STATE ECONOMIC SECURITY UNDER CONDITIONS OF GLOBAL INSTABILITY

The long-term pressure of the COVID-19 pandemic and hostilities in Ukraine have caused catastrophic consequences in all sectors of life, which negatively affect the overall level of economic security of the state. In these circumstances, the task to adjust the mechanisms for assessing the state of economic security, taking into account existing non-standard challenges, is urgent. The object of this study is the processes of transformation of mechanisms for monitoring the state of economic security of the state under conditions of global instability. The conceptual foundations for monitoring the state of economic security of the state have been deepened and, taking into account the results of the expert assessment, the directions of its modification have been proposed for practical application. The need to revise the weighting values of indicators of the state of economic security, taking into account the principle of "critical” link, has been determined. The need to update the list of indicators of the state of economic security, taking into account structural changes in the state economy, was emphasized. It is recommended to use the multiplicative form of the integral indicator of the state of economic security instead of the additive one, as well as the method of the reference coefficient instead of the normalization method relative to the scope of variation. The state of economic security in the context of its structural parts is comprehensively assessed. The existing trends of deterioration of the state of demographic, investment-innovative, macroeconomic subsystems, which should be considered as sources of "weak link”, have been registered. The decrease in the level of economic security from 52 % in 2007 to 47 % in 2021 has been proved. The practical use of the scientific results reported here could contribute to improving the effectiveness of management decisions aimed at strengthening the system of economic security of the state under modern conditions of global instability © Copyright 2023, Authors. This is an open access article under the Creative Commons CC BY license

DATA ANALYTIC TOOLS RELATING TO SELECTED COVID-19 PANDEMIC FRAUDS

This research provides information related to the use of data analytic tools for preventing and detecting COVID-19 pandemic frauds. The IRS-CI (Internal Revenue Service - Criminal Investigation) Agency continues to conduct investigations involving billions with these frauds. With the data analytic tools, people can be stopped from fraudulently taking advantage the government during critical life or death times.

FRAUDS DO NOT PAUSE FOR A PANDEMIC

The COVID-19 pandemic has created global hardship on individuals and businesses alike. This paper provides a brief history of the frauds and scams discovered over the pandemic period of 2020 through 2022. During this difficult period, fraudsters continued to wreak havoc using trickery and deception to cause financial harm to both individuals and businesses. This paper begins with a brief examination of the COVID-19 timeline and various agencies definitions of fraud. Next, the authors discuss key pieces of legislation passed during the COVID-19 years. The final portion of this paper contains a brief summary of various pandemic-era frauds including an examination of the first COVID-19 fraud that was discovered in 2020. Several material frauds from 2020 through 2022 will conclude the review.

Single Audits Are Not What They Used to Be: Certified Public Accountant

Single Audits Pre-COVID-19 The Single Audit Act requires that audits be performed annually, except for certain entities that have been grandfathered in for biennial audits, on behalf of all federal agencies by independent accounting firms or by individual states' internal auditors. Most of these awards were granted in 2021;however, this program was not included in the 2021 OMB Supplement. [...]auditors had to determine which compliance requirements needed to be tested using Part 7 and Part 3 of the supplement. Typically, the audit threshold for a single or program-specific audit of federal awards is based on expenditures. Because for-profit entities are not required to adhere to the audit requirements in 2 CFR Part 200, the SBA has the flexibility to define audit requirements and thresholds specific to the SVOG program. [...]the SBA has defined the audit threshold for a for-profit entity that has received an SVOG award based on the GAAP principle of revenue recognition, specifically applied to recognition of an SVOG award.

Payer Strategies to Ensure Access to Care for Individuals With Opioid Use Disorder During COVID-19

[...]increase access to care by reimbursing virtual visits. [...]leverage data to identify and intervene when patients are at risk for recurrence or overdose. In practice, expanded access to buprenorphine reduces diversion and misuse because they occur commonly among individuals seeking relief from withdrawal.2 Compared with buprenorphine monotherapy, buprenorphine-naloxone is associated with lower rates of misuse.2 Mark et al demonstrate that among Medicare beneficiaries, removal of prior authorization for buprenorphine-naloxone doubled treatment rates and significantly reduced emergency department (ED) visits and hospitalizations.4 Ultimately, the lifesaving benefits of expanded access to buprenorphine far outweigh the associated risks. In a time of social distancing, limited personal protective equipment, and transportation barriers, payment and delivery of telehealth is imperative to ensuring access to care. Because many patients do not have reliable access to broadband connection or smartphones, audio-only visits must be reimbursed as well.

Financial Reporting Quality during COVID-19: Certified Public Accountant

[...]the length of recovery for the industry should be considered. [...]as companies modify their business models and cost structure, some changes have become permanent and thus recurring. What role can auditors play regarding non-GAAP reporting? Because standards do not require auditors to issue formal opinions on non-GAAP measures, companies therefore need to rely on audit committees. In particular, item 303(a) was added to describe the principal objective of MD&A, stating "the discussion and analysis must focus specifically on material events and uncertainties known to management that are reasonably likely to cause reported financial information not to be necessarily indicative of future operating results or of future financial condition."

Economic component of the security of the eu countries and Ukraine

The analysis of existing approaches regarding the essence and content of the concept of «economic security» for complex systems was carried out, on the basis of which indicators for assessing the level of economic security were determined: Labour transitions by employment status, Arrears from 2003 onwards, Inability to face unexpected financial expenses (EU countries);The Global Competitiveness Index (EU countries, Ukraine);integral indicator of the level of economic security (Ukraine). The methodological tools for the study of the economic security of the EU countries and Ukraine have been determined. It is proved that the economic security of a system at any level of the hierarchy is characterized by a significant number of indicators that complicate its analysis and evaluation. In order to fully take into account the impact of all indicators involved in the study, without significant loss of information, it is advisable to use the procedures of multivariate statistical analysis to assess the level of economic security. Using the taxonomy method, an integral indicator of the economic security of the EU countries was calculated, which makes it possible to assert the existence of disproportions between countries regarding the state of economic security. A matrix of transitions of the EU countries between the states of economic security of the pre-Covid and Covid-periods has been constructed. The economic security profiles of the EU countries and Ukraine were built according to the data of 2019, which made it possible to determine the high level (Netherlands and Sweden) and the lowest (Greece). An attempt was made to determine the threat of losses of the EU countries from military operations on the territory of Ukraine. © 2022 PC Technology Center. All rights reserved.

What CPAs Need to Know about Employee Retention Credit Fraud: Certified Public Accountant

According to the IRS, many of these solicitations are offering credits that are "too good to be true"- in some cases, they are downright fraudulent. Eligible employers can still claim the credit currently by filing an amended payroll tax return (Form 941-X) for each quarter during which they paid qualifying wages. Because amended payroll returns may be filed up to three years alfer the deadline for the original returns, employers will be able to claim ERC credits into 2025. [...]during the midst of the pandemic, the IRS undertook efforts to publicize the credit, affirmatively "urg[ing] employers to take advantage of the newly-extended employee retention credit." According to the IRS, promoters also are failing to advise taxpayers that they cannot deduct wages covered by ERC credits on the business's income tax returns or that they cannot claim the credit for wages that formed the basis of a PPP loan application that was granted (IR-2022-183, Oct. 19, 2022, https://bit.ly/40XkCMc).

Potential mechanisms by which cash transfer programmes could improve the mental health and life chances of young people: A conceptual framework and lines of enquiry for research and policy

Mental health is inextricably linked to both poverty and future life chances such as education, skills, labour market attachment and social function. Poverty can lead to poorer mental health, which reduces opportunities and increases the risk of lifetime poverty. Cash transfer programmes are one of the most common strategies to reduce poverty and now reach substantial proportions of populations living in low- and middle-income countries. Because of their rapid expansion in response to the COVID-19 pandemic, they have recently gained even more importance. Recently, there have been suggestions that these cash transfers might improve youth mental health, disrupting the cycle of disadvantage at a critical period of life. Here, we present a conceptual framework describing potential mechanisms by which cash transfer programmes could improve the mental health and life chances of young people. Furthermore, we explore how theories from behavioural economics and cognitive psychology could be used to more specifically target these mechanisms and optimise the impact of cash transfers on youth mental health and life chances. Based on this, we identify several lines of enquiry and action for future research and policy.Copyright © The Author(s), 2023. Published by Cambridge University Press.

Systematization of Threats to Financial Security of Individual, Society, Business and the State in Terms of the Pandemic

The article highlights the need to monitor factors, risks and threats to financial security at different levels of the social hierarchy. The tools are examined for identifying threats to financial and socio-economic security. The study generalizes international experience of monitoring the financial security of the state and business in terms of the COVID-19 pandemic. Threats to Ukraine's financial security have been identified with the help of modern approaches adapted to the conditions of the pandemic. Reserves of digitalization of business are investigated. The identification of risks and threats to social security of Ukraine by its components has been carried out. The article analyzes the impact of the pandemic on rising unemployment. The number of households in crisis conditions caused by the pandemic and quarantine measures is estimated as an indicator of socio-economic security. The impact of the pandemic on financial and social security is summarized at different levels of the social hierarchy. It is proved that updating the list of indicators and qualitative enrichment of the analytical system of threat identification with dynamic indicators of digitalization of the economy will enable identifying additional threats to financial security at different levels of the social hierarchy. Additional risks for the national financial system related to globalization and digitalization of the state financial system are identified, which are not taken into account by the current methodological recommendations for calculating the level of economic security of Ukraine. Additional risks for the national social system connected with intrastate machinery, social and political changes are identified, which are not taken into account by the current methodological recommendations for calculating the level of economic security of Ukraine. It is proved that due to the slow implementation of reforms in the social and economic spheres of security activities, the existing socio-economic security system turned out to be vulnerable to an intense crisis event, i.e. the COVID-19 pandemic, which has led to a number of threats. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Navigating international order transition in the Indo Pacific

The world is in crisis. The Covid pandemic and the ongoing Russia-Ukraine war signify a potential order transition in the international system. The Indo Pacific is at the center of gravity of great power competition between the US and China. How have policy elites in the region perceived the potential order transition against the background of US-China strategic competition? How have states, including both great and secondary powers, chosen different strategies to cope with security and economic turbulence in the Indo Pacific? This special issue intends to shed some light on these questions by critically examining the diverse perceptions and policy choices of the United States, China, South Korea, India, Japan, Indonesia, and the UK during the period of potential order transition in the Indo Pacific. It provides an academic platform for scholars to engage in this 'order transition' topic from different theoretical perspectives as well as from respective national angles in the Indo Pacific. It suggests that the complexity of the international order itself has made the 'order transition' more complicated and difficult than before. It is the best of times, it is the worst of times, and it is the most challenging time for state leaders and scholars alike. [ FROM AUTHOR] Copyright of Pacific Review is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)

Essays in child welfare and long-run economic well-being

This dissertation is composed of three papers, all using modern applied econometric methods that try to isolate causal estimates in several important settings. Each chapter examines social and formal institutions on the well-being of children.The first chapter studies the importance of parental presence for children's adulthood labor market outcomes. Through interactions with their parents, a child develops the basic foundations for cognitive and non-cognitive skills that directly shape their adulthood economic well-being. Motivated by this critical role, a large body of research has sought to uncover the consequences of disruptions to family structure and parental inputs on a child's development. Despite its importance, we know relatively little about the consequences of the most severe form of parental absence: the death of a parent. Empirical evidence of the long-run causal effects of parental death has been limited since it requires sufficient longitudinal data and plausibly exogenous variation in parental mortality. To overcome these challenges in the literature, I make use of a rich dataset of over 180,000 historical mining accidents and link individual accident victims to the full-count U.S. Census. Doing so allows me to follow the sons of mining accident victims through to adulthood and study the causal effects of parental death on economic well-being. To identify the causal impact of parental death, I compare the adulthood outcomes of children of fatal mining accident victims to children whose parents suffered a serious but non-fatal mining accident. I find that, compared to children of non-fatal mining accident victims, bereaved children experienced nearly four percent lower wage income during adulthood. Further analyses reveal the most severe effects stem from those that lost their parent at an early age. Specifically, adults who were younger than primary school age when they lost their fathers had roughly 15 percent lower wages. Exploring potential channels, I show that most of the estimated earnings penalty can be attributed to differences in employment along both the intensive and extensive margins and is not due to differences in human capital accumulation. Bereaved sons were more likely to be out of work, report unemployment assistance, and work fewer weeks. Together, these employment channels can account for more than 60 percent of the estimated loss of adulthood income. The second chapter of this dissertation, coauthored with E. Jason Baron (a classmate at Florida State University) and Joseph P. Ryan (Professor of Social Work at the University of Michigan), examines the sources of over-representation of Black children in foster care systems and the causal effects of one popular reform that seeks to reduce this over-representation. The program, known as "blind removals," conceals demographic characteristics of children at-risk for foster care placement from child welfare professionals weighing whether or not to remove the child from their home. We present the first quantitative analysis of blind removals by examining a comprehensive administrative dataset of the universe of child maltreatment investigations in Michigan and presents two main findings. First, the over-representation of Black children in foster care systems is almost entirely driven by Black children being twice as likely to be investigated for child maltreatment as White children. Conditional on initial rates of investigation, White and Black children are placed in foster care at similar rates. Second, the study finds no evidence that blind removals impacted the already small racial disparities in the removal decision, but the program substantially increased the time to removal.The final chapter of this dissertation, coauthored with two classmates from Florida State University (E. Jason Baron and Cullen T. Wallace), highlights the link between educators... (PsycInfo Database Record (c) 2022 APA, all rights reserved)