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The relevance of the following article is determined by the need to elaborate on the economic benefits of using accounting outsourcing for agro-industrial enterprises. The purpose of the study is to analyze the main advantages of delegating enterprise`s accounting functions to a specialized company, as well as to prove the economic feasibility of outsourcing. The basis for the methodological approach includes: data analysis regarding the level of outsourcing, method of average values, comparison method, graphic method, generalization method. The article reveals the essence, types, main advantages and disadvantages of outsourcing, and compares the features of workplace organization and pay for full-time employees, freelance workers and outsourcing companies. Drawing from the previous experiences of the USA, Germany and Poland, the ways to apply accounting outsourcing in Ukraine were singled out, namely: enshrining in legislation the procedure for providing outsourcing services; transparency in regards of their clients from the outsourcing companies` side; determining the approximate amount of financial costs for maintaining a full-time employee performing the accountant duties. In the course of the research, the volumes of expenses for maintaining the accounting department of the enterprise and for payment for the services of an outsourcing company were compared, and the amount of economic benefit from the use of accounting outsourcing was determined, the dynamics of administrative costs of agricultural enterprises before and after the transfer of accounting functions to outsourcing were analyzed, and the expediency of using accounting outsourcing at agrarian enterprises as a way of reducing administrative costs and increasing the efficiency of accounting functions at the enterprise is substantiated. The results of the study provide recommendations on expanding the practice of using accounting outsourcing, in particular by increasing the trust of enterprises in outsourcing companies, and have a practical value for agricultural enterprises in regards of organizing the performance of accounting functions and outsourcing companies, for example, while developing a marketing policy for the promotion of services

The relevance of the following article is determined by the need to elaborate on the economic benefits of using accounting outsourcing for agro-industrial enterprises. The purpose of the study is to analyze the main advantages of delegating enterprise's accounting functions to a specialized company, as well as to prove the economic feasibility of outsourcing. The basis for the methodological approach includes: data analysis regarding the level of outsourcing, method of average values, comparison method, graphic method, generalization method. The article reveals the essence, types, main advantages and disadvantages of outsourcing, and compares the features of workplace organization and pay for full-time employees, freelance workers and outsourcing companies. Drawing from the previous experiences of the USA, Germany and Poland, the ways to apply accounting outsourcing in Ukraine were singled out, namely: enshrining in legislation the procedure for providing outsourcing services; transparency in regards of their clients from the outsourcing companies' side; determining the approximate amount of financial costs for maintaining a full-time employee performing the accountant duties. In the course of the research, the volumes of expenses for maintaining the accounting department of the enterprise and for payment for the services of an outsourcing company were compared, and the amount of economic benefit from the use of accounting outsourcing was determined, the dynamics of administrative costs of agricultural enterprises before and after the transfer of accounting functions to outsourcing were analyzed, and the expediency of using accounting outsourcing at agrarian enterprises as a way of reducing administrative costs and increasing the efficiency of accounting functions at the enterprise is substantiated. The results of the study provide recommendations on expanding the practice of using accounting outsourcing, in particular by increasing the trust of enterprises in outsourcing companies, and have a practical value for agricultural enterprises in regards of organizing the performance of accounting functions and outsourcing companies, for example, while developing a marketing policy for the promotion of services. [ABSTRACT FROM AUTHOR]

OBJECTIVE: This study aimed to examine the distribution of working hours and the association between working hours and depressive symptomatology using representative data from a national, population-based survey. METHOD: Data came from the fourth Korean National Health and Nutrition Examination Survey (2007–2009), which employed a systematic, stratified cluster-sampling method. We used logistic regression procedures to estimate the importance of weekly working hours as a predictor of depressive symptomatology. RESULTS: The prevalence of depressive symptomatology was 10.2%. The work week, which averaged 48.3 hours for the sample as a whole, was longer for men (49.8 hours) than women (45.3 hours), and 12.1% of respondents were engaged in shift work. In logistic regression analyses, compared to those working

Aims: The population-based incidence of pressure ulcers shows large differences between the 16 federal states in Germany. The present study analyses the association between state-specific pressure ulcer incidence and selected structural variables. Subjects and methods: Based on the Diagnosis Related Groups used for diagnosis-specific hospital billing, the population-based incidence of pressure ulcers as primary and secondary diagnosis was calculated for each German state. Data were also stratified for grade (all pressure ulcers vs. grades 3 and 4 only). Ten variables derived from data collected by the German Federal Statistical Office were used to describe of state-specific healthcare structures. Results: Significant correlations were seen between the state-specific incidence of pressure ulcers as primary and secondary diagnosis per 100,000 and the number of full-time employees in nursing homes per 100,000 ( p < 0.1; correlation factor of -0.43 and -0.44, respectively), the number of patients per doctor in hospitals ( p < 0.05; correlation factor 0.5 and 0.6, respectively) and for the state-specific incidence of pressure ulcers as primary diagnosis and the number of deaths per 100,000 ( p < 0.05; correlation factor of 0.7). Conclusion: Differences in the population-based incidence of pressure ulcers between the 16 German states seem to be influenced by structural differences in patient care. Further examination of these associations could lead to important political approaches for the reduction of pressure ulcers in Germany. [ABSTRACT FROM AUTHOR]