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В статье рассматривается Украина как государство-член в системе международной торговли. Вступление Украины в ВТО являлось длительным процессом, в процессе которого произошла гармонизация украинского законодательства к международным стандартам на основе имплементации норм «Базиса ВТО». За время подготовки к вступлению в ВТО трансформация национального институциональной среды Украины произошла только формально – «правила игры» ВТО не стали «образами поведения», принятыми в обществе. Однако членство в ВТО может стать «внешним якорем» для дальнейшей трансформации национальной институциональной среды Украины, которая приведет к росту внешней торговли. Целью статьи является анализ места Украины как государства-члена ВТО в системе международной торговли. Это позволит задать правильный вектор дальнейшей трансформации национальной институциональной среды Украины на основе использования членства в ВТО в качестве «внешнего якоря». Было установлено, что средний уровень связанного тарифа Украины после вступления в ВТО уменьшился на продовольственные товары и увеличился на непродовольственные товары. Это указывает на то, что у Украины есть больше возможностей для защиты производителей непродовольственных товаров с помощью трансформации национальной институциональной среды «изнутри» в рамках членства в ВТО. Такой приоритет непродовольственным товарам, а также установление наибольшего среднего уровня связанного тарифа по товарным группам, доля которых в импорте Украины является незначительной указывает на то, что таможенно-тарифное регулирование Украины после вступления в ВТО является ассиметричным в пользу других государств-членов ВТО. Анализ нетарифного регулирования Украины на основе эквивалентных адвалорных тарифов показал, что сектор непродовольственных товаров более защищен нетарифными барьерами, чем сектор продовольственных товаров, однако установление мер по отдельным позициям не соответствует структуре национального производства. В ходе исследования также было установлено, что Соглашение об ассоциации между ЕС и Украиной также является ассиметричным в пользу ЕС. Таким образом Украине необходимо использовать членство в ВТО и Соглашение об Ассоциации в качестве «внешнего якоря» для трансформации национальной институциональной среды «изнутри», однако ориентируясь на структуру национальной экономики. ; The article considers Ukraine as a member state in the international trading system. Ukraine's accession to the WTO was a long process, during which Ukraine's legislation was harmonized with international standards based on the implementation of the WTO Basis standards. During the preparation for joining the WTO, the transformation of the national institutional environment of Ukraine took place only formally – the "rules of the game" of the WTO did not become "patterns of behavior" adopted in society. However, membership in the WTO may become an "external anchor" for the further transformation of the national institutional environment of Ukraine, which will lead to an increase in foreign trade. The purpose of the article is to analyze the place of Ukraine as a WTO member state in the international trade system. This will allow to set the correct vector of further transformation of the national institutional environment of Ukraine based on the use of WTO membership as an "external anchor". It was found that the average level of the bound tariff of Ukraine after accession to the WTO decreased for food products and increased for non-food products. This indicates that Ukraine has more opportunities to protect producers of non-food products through the transformation of the national institutional environment "from the inside" within the framework of membership in the WTO. Such a priority for non-food products, as well as the establishment of the highest average level of bound tariffs for product groups, which share in the import of Ukraine is insignificant indicates that the customs and tariff regulation of Ukraine after joining the WTO is asymmetric in favor of other WTO member states. The analysis of non-tariff regulation of Ukraine on the basis of equivalent ad valorem tariffs showed that the non-food sector is more protected by non-tariff barriers than the food sector, but the establishment of measures for individual items does not correspond to the structure of national production. The study also found that the EU-Ukraine Association Agreement is also asymmetric in favor of the EU. Thus, Ukraine needs to use the membership in the WTO and the EU-Ukraine Association Agreement as an "external anchor" for the national institutional environment transformation "from the inside," however, focusing on the structure of the national economy.

The history of health determinants in Canada influenced both the direction of data gathering about population health and government policies designed to improve health. Two competing movements marked these changes.

Abstract
"Substance over form" is a traditional accounting maxim that has also influenced legal thinking and has its roots in classical philosophy. "Substance over form" states that accountants do not record transactions based on the outward form of the transaction but discern its economic substance and report accordingly. Nevertheless, "substance over form" has been deemphasized by the FASB's conceptual framework in recent decades, to the point that an internal debate now rages over whether accountants and auditors have a right and responsibility to put substance over form. FASB must therefore make its position clear on where it stands in this debate.

Introduction: While patient and citizen engagement has been recognised as a crucial element in healthcare reform, limited attention has been paid to how best to engage seniors-the fastest growing segment of the population and the largest users of the healthcare system. To improve the healthcare services for this population, seniors and their families need to be engaged as active partners in healthcare decision-making, research and planning. This synthesis aims to understand the underlying context and mechanisms needed to achieve meaningful engagement of older adults in healthcare decision-making, research and planning. Methods and analysis: The CHOICE Knowledge Synthesis Project: Choosing Healthcare Options by Involving Canada's Elderly aims to address this issue by synthesising current knowledge on patient, family, and caregiver engagement. A realist synthesis will support us to learn from other patient and citizen engagement initiatives, from previous research, and from seniors, families and caregivers themselves. The synthesis will guide development or adaptation of a framework, leading to the development of best practice guidelines and recommendations for engagement of older people and their families and caregivers in clinical decision-making, healthcare delivery, planning and research. Ethics and dissemination: The components of this protocol involving consultation with patients or caregivers have received ethics clearance from the University of Waterloo, Office of Research Ethics (ORE# 19094). After completion of the project, we will amalgamate the information collected into a knowledge synthesis report which will include best practice guidelines and recommendations for patient, family and caregiver engagement in clinical and health system planning and research contexts. Results: Will be further disseminated to citizens, clinicians, researchers and policymakers with the help of our partners. ; Technology Evaluation in the Elderly Network (TVN, grant # KS2013-08), which is funded by the Government of ...

Abstract Background The role of occupation in the etiology of renal cell carcinoma (RCC) is unclear. Here, we investigated associations between employment in specific occupations and industries and RCC, and its most common histologic subtype, clear cell RCC (ccRCC). Methods Between 2002 and 2007, a population-based case–control study of Caucasians and African Americans (1,217 cases; 1,235 controls) was conducted within the Detroit and Chicago metropolitan areas to investigate risk factors for RCC. As part of this study, occupational histories were ascertained through in-person interviews. We computed odds ratios (ORs) and 95% confidence intervals (CIs) relating occupation and industry to RCC risk using adjusted unconditional logistic regression models. Results Employment in the agricultural crop production industry for five years or more was associated with RCC (OR = 3.3 [95% CI = 1.0-11.5]) and ccRCC in particular (OR = 6.3 [95% CI = 1.7-23.3], P for trend with duration of employment = 0.0050). Similarly, RCC risk was elevated for employment of five years or longer in non-managerial agricultural and related occupations (OR RCC = 2.1 [95% CI = 1.0-4.5]; OR ccRCC = 3.1 [95% CI = 1.4-6.8]). Employment in the dry-cleaning industry was also associated with elevated risk (OR RCC = 2.0 [95% CI = 0.9-4.4], P for trend = 0.093; OR ccRCC = 3.0 [95% CI = 1.2-7.4], P for trend = 0.031). Suggestive elevated associations were observed for police/public safety workers, health care workers and technicians, and employment in the electronics, auto repair, and cleaning/janitorial services industries; protective associations were suggested for many white-collar jobs including computer science and administrative occupations as well employment in the business, legislative, and education industries. Conclusions Our findings provide support for an elevated risk of RCC in the agricultural and dry-cleaning industries and suggest that these associations may be stronger for the ccRCC subtype. Additional studies are needed to confirm these findings.