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DEVELOPMENT OF A FINANCIAL ANALYSIS TOOL: RISK ASSESSMENT IN THE PROCESS OF STUDYING THE INVESTMENT PROJECTS EFFICIENCY 财务分析工具的开发&投资项目效率研究过程中的风险评估
Pub Date : 2019-11-30 DOI: 10.34671/sch.hbr.2019.0304.0014
O. Efimova, D. A. Koroleva
. Investment decisions are made in conditions of uncertainty and risks. Therefore, it is necessary to improve the risk assessment tools in the analysis of the effectiveness of investment projects. In the world practice, a lot of experience has been accumulated in the development and application of models for assessing the effectiveness of investment projects, but not all of them are able to take into account non-financial factors that affect the investment project and represent risks and uncertainties that are important to consider in assessing the effectiveness of an investment project. The importance and relevance of this topic lies in the fact that timely and comprehensive analysis of investments, taking into account the factors of sustainable development, risks and uncertainties in which the organization has to operate, is a fundamental process of strategic activity of the organization and contribute to the increase in the value of the company. A common disadvantage of traditional performance indicators of investment projects is the requirement of certainty of input data, which leads to significantly biased point estimates of performance and risk of the project. The presence of different types of uncertainties leads to the need to adapt the traditional indicators for assessing the economic efficiency of an investment project on the basis of mathematical methods that allow formalizing and simultaneously processing different types of uncertainty. In the condi- tions of the above uncertainty, the regularizing Bayesian approach can serve as a methodological basis for creating models of complex dynamically developing systems. Its advantages consist in its ability to provide stable estimates and models in conditions of small samples, different types of information, significant inaccuracy of data and fuzzy knowledge about the control system, the control object and the environment. The use of Bayesian intelligent technologies to analyze the effec- tiveness of the investment project allows to consider in detail the investment project from all possible sides in conditions of significant uncertainty, as well as to assess the probability of occurrence of an event in the project, to show the dispersion of the resulting values, which further contributes to a more informed and deliberate investment decision. The paper presents a model for evaluating the effectiveness of an investment project using intelligent Bayesian networks.
. 投资决策是在不确定和有风险的情况下作出的。因此,在对投资项目进行有效性分析时,有必要完善风险评估工具。在国际实践中,投资项目有效性评估模型的开发和应用已经积累了很多经验,但并不是所有的模型都能考虑到影响投资项目的非财务因素,这些因素代表着投资项目有效性评估中重要考虑的风险和不确定性。该主题的重要性和相关性在于,考虑到组织必须运营的可持续发展,风险和不确定性因素,及时全面地分析投资是组织战略活动的基本过程,有助于增加公司的价值。传统投资项目绩效指标的一个共同缺点是要求输入数据的确定性,这导致对项目绩效和风险的点估计存在明显偏差。由于存在不同类型的不确定性,因此需要根据数学方法调整评估投资项目经济效率的传统指标,使其能够形式化并同时处理不同类型的不确定性。在上述不确定性条件下,正则化贝叶斯方法可以作为创建复杂动态发展系统模型的方法论基础。它的优点在于它能够在小样本、不同类型的信息、数据的显著不准确性以及关于控制系统、控制对象和环境的模糊知识的条件下提供稳定的估计和模型。使用贝叶斯智能技术来分析投资项目的有效性,可以在具有重大不确定性的情况下,从所有可能的方面详细考虑投资项目,并评估项目中事件发生的概率,以显示结果值的离散性,这进一步有助于做出更明智和深思熟虑的投资决策。本文提出了一个利用智能贝叶斯网络评价投资项目有效性的模型。
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引用次数: 3
THE DEVELOPMENT OF THE CONCEPT OF MATTER IN THE PHYSICAL VISION OF THE WORLD 物质概念在物理世界视野中的发展
Pub Date : 2019-11-30 DOI: 10.34671/sch.hbr.2019.0304.0007
F. M. Efendiyev, C. F. Dashdamirova
UDC 1 (091) DOI: 10.34671/SCH.HBR.2019.0304.0007 РАЗВИТИЕ ПОНЯТИЯ МАТЕРИИ В ФИЗИЧЕСКОЙ КАРТИНЕ МИРА © 2019 Эфендиев Фикрет Мамед оглу, профессор кафедры философии Дашдамирова Чинара Фикрет кызы, докторант кафедры философии Бакинский государственный университет (1148, Азербайджан, Баку, ул. З.Халилова, 23, e-mail: chinara.f.dashdamirova@gmail.com) Аннотация. Проблема материи в философии и естествознании весьма актуальна, что объясняется трудностями в периодизации элементарных частиц, неудачами экспериментального обоснования гипотез о существовании кварков (частиц с дробным электрическим зарядом) и тахионов (частиц сверх световых скоростей). В этой проблеме важно руководствоваться двумя основными понятиями: определение материи как философской категории и положения о неисчерпаемости материальных свойств и видов материи. Материя – это философская категория для обозначения объективной реальности, которая существует независимо от сознания и отражается в нем. Материя – это абстракция, субстрат всех многообразных свойств и соотношение реально существующих форм движущейся материи. Материя неисчерпаема на любых уровнях ее структурной организации: и электрон и атом неисчерпаем. Но материя – это абстрактное понятие, ибо существуют только реальные разновидности материи: вещественная, полевая, вакуумная (обусловлена реальностью виртуальных частиц). Отметим, что все исторические представления о материальной действительности имеют общую основу, они подтверждают положение о материальном единстве мира, о разных формах материальной реальности. В данной работе и анализируется эволюция различных представлений о материи. Ключевые слова: материя, картина мира, развитие, единство мира, элементарные частицы, неисчерпаемость.
UDC 1(091)doi:10.34671/sch.hbr.2019.0304.0007世界物理图景中物质概念的发展© 2019 Efendiyev Fikret Mamed Oglu,哲学系教授Dashdamirova Chinara Fikret Kyzy,巴库国立大学哲学系博士生(阿塞拜疆巴库,Z.Khalilova街,1148号,23号,电子邮件:chinara.f.dashdamirova@gmail.com)注释。物质问题在哲学和自然科学中是一个非常紧迫的问题,这是由于基本粒子周期化的困难,夸克(带分数电荷的粒子)和超光速粒子(超光速粒子)存在的实验证明的失败。在这个问题上,必须遵循两个基本概念:将物质定义为一个哲学范畴,以及关于物质性质和物质类型的取之不尽的规定。物质是一个哲学范畴,用来表示客观现实,客观现实独立于意识而存在,并在意识中反映出来。物质是一个抽象的东西,是所有不同性质的基础,是运动物质真实存在形式的关系。物质在其结构组织的各个层面都是无穷无尽的:电子和原子都是无穷无尽的。但是物质是一个抽象的概念,因为只有真实的物质种类:物质的、场的、真空的(由虚拟粒子的现实决定)。我们要指出,关于物质现实的一切历史观念都有共同的基础,它们证实了关于世界物质统一的规定,关于物质现实的各种形式。本文分析了各种物质观念的演变。关键词:物质,世界图景,发展,世界统一,基本粒子,取之不尽。
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引用次数: 0
THE ACTIVITY APPROACH AS A BASIS FOR PRESCHOOL TEACHERS’ METHODOLOGICAL ACTIVITIES 活动方法是幼儿教师方法论活动的基础
Pub Date : 2019-11-30 DOI: 10.34671/sch.hbr.2019.0304.0001
L. Aleksieienko-Lemovska
. The article analyzes the content of the activity component of the methodological competence of the teachers of pre-school educational institutions in the system of continuous education and noted that the activity approach provides the opportunity to develop holistic integration models as well as to identify basic functions, elements, components, their relationships and interconnections, system-forming factors and the functioning conditions in static and dynamic aspects. All professional competence structural components are aimed at the preschool teacher`s practical activity, in particular, the capacity for solving specific pedagogical situations. The objectives of methodological competence development in preschool teachers are achieved in the process of professional training and retraining, the improvement of methodological tools for methodological work. The activity approach is the basis of preschool teachers` methodological activities and should ensure the formation of readiness for self-development and continuing education, modelling and construction of social environment for personal development in the education system, active cognitive activity. The principles of methodological work organi- zation: relevance, unity of theory and practice; scientific character to the conformity with modern scientific achievements in various fields; the unity and interconnection of all directions of teachers` professional development; goal orientation, con- sistency, succession, a mass character, and collectivity; the methodological work transformation into a part of the continuing education system, teachers engagement into various forms of methodological; creation of favorable working conditions, the availability of free time for the teacher’s creative activity; efficiency, flexibility, mobility and an individual approach requiring, the creative nature of methodological work, the creation of a methodological work system in a preschool institution; continuing teachers` self-education, qualified assistance provision both in theoretical and in practical matters; improving teaching effectiveness.
. 本文分析了继续教育系统中学前教育机构教师方法论能力的活动成分的内容,指出活动方法提供了发展整体整合模型的机会,并确定了基本功能、要素、成分、它们之间的关系和相互联系、系统形成因素以及静态和动态方面的功能条件。所有的专业能力结构成分都是针对幼儿教师的实践活动,特别是解决特定教学情境的能力。幼儿教师方法论能力发展的目标是在专业培训和再培训的过程中实现的,是在方法论工作的方法论工具的完善中实现的。活动途径是幼儿教师方法论活动的基础,应确保幼儿教师自我发展和继续教育准备的形成、教育系统中个人发展社会环境的塑造和建构、积极的认知活动。方法论工作组织原则:相关性、理论与实践相统一;科学性要与各领域的现代科学成果相一致;教师专业发展各方向的统一与联系目标导向、一致性、继承性、群众性、集体性;将方法论工作转化为继续教育体系的一部分,教师投入到各种形式的方法论中;创造良好的工作条件,为教师的创造性活动提供自由的时间;效率,灵活性,机动性和个人方法要求,方法工作的创造性,在学前机构建立方法工作系统;继续教师自我教育,在理论和实践方面提供合格的援助;提高教学效果。
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引用次数: 20
TRANSFORMATION OF ACCOUNTING PROFESSIONS AND OPPORTUNITIES FORMING NEW COMPETENCIES AT THE UNIVERSITY 会计专业的转型和在大学形成新能力的机会
Pub Date : 2019-11-30 DOI: 10.34671/sch.hbr.2019.0304.0020
V. Sorokina
UDC 330:657.1 DOI: 10.34671/SCH.HBR.2019.0304.0020 ТРАНСФОРМАЦИЯ УЧЕТНЫХ ПРОФЕССИЙ И ВОЗМОЖНОСТИ ФОРМИРОВАНИЯ НОВЫХ КОМПЕТЕНЦИЙ В УНИВЕРСИТЕТЕ © 2019 Author ID: 696870 SPIN: 7151-0761 ORCID: 0000-0002-4691-7098 ScopusID: 36795587800 Сорокина Вера Викторовна, кандидат экономических наук, доцент Департамента учета, анализа и аудита Финансовый университет при Правительстве Российской Федерации (125993, Россия, Москва, ГСП-3, Ленинградский проспект, 49, e-mail:rsorokina@fa.ru) Аннотация. Последнее десятилетие характеризуется глобальными изменениями во всех сферах миропорядка. Ключевые тренды современного мира в первую очередь касаются технологических изменений. Технологические и социальные изменения, происходящие во всех сферах жизни: экономике, образовании, психологии, требуют адекватных решений возникающих рисков. В статье рассмотрены тенденции развития профессии бухгалтера, аналитика, аудитора через призму требований компаний – работодателей к компетенциям будущих работников. Представлены способы взаимодействия компаний и учебных заведений для формирования требуемых компетенций. Особое внимание уделено проблемам образования, возникающим в связи с глобальными изменениями и возможностями соответствия этим изменениям образовательной среды. Профессия бухгалтера, аналитика, аудитора стремительно трансформируется под влиянием развития технологий. Перспективы профессиональных практик достаточно очевидны: передача большинства технических функций по обработке документов компьютерам, искусственному интеллекту сделает бухгалтера лицом, принимающим решения на основе своего профессионального суждения по формированию ценной для управления информации. Это потребует от следующего поколения практикующих бухгалтеров новых компетенций в информационных технологиях, стратегическом планировании и коммуникациях с бизнес-средой. Вектор этих изменений заметен уже сейчас в крупных компаниях (в том числе аудиторских), но в ближайшее десятилетие эти требования станут актуальны и для меньших по масштабам компаний. Управление компаний использует цифровые технологии для поиска, сбора и обработки больших данных, что позволяет увеличить эффективность процессов планирования, организации и контроля. Развиваются программатик-платформы, искусственный интеллект и нейросети. Ключевые слова: анализ, аудитор, бухгалтер, вектор, изменения, интеллект, информационные технологии, компетенции, компания, контроль, образование, обучение, профессиональное суждение, работодатели, трансформация, требования, управление, функции, экономика, эффективность.
UDC 330:657.1 DOI: 10.34671 / SCH.HBR.2019.0304.0020贴现率转型职业和大学可能形成新的职权©2019的ID: 696870 SPIN: 7151 0761 ORCID:万- - - 0002 4691 7098 ScopusID:相信36795587800索罗金候选人维克托罗夫,经济科学副教授部门核算、分析和审计金融大学与俄罗斯联邦政府(125993、俄罗斯莫斯科、列宁格勒大道gmp - 3, 49, e - mail: rsorokina@fa.ru)注释。过去十年的特点是世界秩序各领域的全球变化。现代世界的主要趋势是技术变革。生活中所有领域的技术和社会变革——经济、教育、心理学——都需要适当的应对风险。这篇文章描述了会计、分析师、审计员职业发展的趋势,通过雇主对未来雇员能力的要求。公司和培训机构之间的互动方式提供了所需的专业知识。特别关注的是全球变化带来的教育问题和适应这些教育环境的能力。会计、分析师、审计员的职业在技术发展的影响下迅速转变。职业实践的前景是显而易见的:将大部分技术职能转让给计算机处理,人工智能将使会计成为一个根据自己的专业判断做出有价值的信息管理的决策者。这将需要下一代实践会计师在信息技术、战略规划和与商业环境沟通方面的新领域。这些变化的矢量已经在大公司(包括审计公司)中显现出来,但在未来10年里,这些需求将适用于规模较小的公司。公司管理使用数字技术来搜索、收集和处理大量数据,从而提高计划、组织和控制过程的效率。软件平台、人工智能和神经网络正在开发中。关键词:分析、审计员、会计、变化、情报、能力、能力、公司、控制、培训、职业判断、雇主、变换、需求、管理、功能、经济、效率。
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引用次数: 0
ABILITY FOR SELF-REGULATION AS A CONDITION OF SUCCESSFUL PEDAGOGICAL ACTIVITY 自我调节能力是成功的教学活动的一个条件
Pub Date : 2019-08-31 DOI: 10.34671/sch.hbr.2019.0303.0003
Z. A. Gagieva
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引用次数: 0
SCHOOL MATH FESTIVAL 学校数学节
Pub Date : 2019-08-31 DOI: 10.34671/sch.hbr.2019.0303.0006
I. Kondaurova, Y. V. Ivanchuk
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引用次数: 0
STIMULATING AUDITORY ALERTNESS THROUGH ADDITIONAL RESOURCES IN THE ELECTRONIC MUSIC TEXTBOOK FOR SEVENTH GRADE 通过七年级电子音乐教材中的额外资源刺激听觉警觉性
Pub Date : 2019-08-31 DOI: 10.34671/sch.hbr.2019.0303.0004
D. Katsarova
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引用次数: 1
HEALTH STRENGTHENING OF STUDENTS BY MEANS OF PHYSICAL CULTURE AS AN IMPORTANT PEDAGOGICAL PROBLEM 利用体育手段加强学生的身体健康是一个重要的教学问题
Pub Date : 2019-08-31 DOI: 10.34671/sch.hbr.2019.0303.0002
A.S Buzoev
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引用次数: 2
TAHMISES WRITTEN ON NASIMI`S GHAZELS 塔米斯写在纳西米的盖泽尔上
Pub Date : 2019-08-31 DOI: 10.34671/sch.hbr.2019.0303.0021
N. Mustafayeva
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引用次数: 0
METHODS OF TEXT PROCESSING WHEN CREATING CHATBOTS 创建聊天机器人时的文本处理方法
Pub Date : 2019-08-31 DOI: 10.34671/sch.hbr.2019.0303.0026
A. Borodin, R. Veynberg, O. Litvishko
. As part of the development of a chatbot, a necessary and sufficient condition for working with text is the use of various methods of text analysis as an input element of communication with the bot and its training. The article deals with a number of solutions used for text analysis and construction of text data analysis models: lemmatization methods, text vectorization, various machine learning models. The main focus of the article is on the methods of text processing in different formats and using different technologies, which provides scalability and versatility of the proposed technology and the effectiveness of the future chatbot as a whole. The article will be interesting for programmers, text analysts and anyone interested in working with text and developing systems for working with text information.
. 作为聊天机器人开发的一部分,处理文本的必要和充分条件是使用各种文本分析方法作为与机器人通信及其训练的输入元素。本文讨论了用于文本分析和文本数据分析模型构建的一些解决方案:词汇化方法、文本向量化、各种机器学习模型。本文的主要重点是不同格式的文本处理方法和使用不同的技术,这为所提议的技术提供了可伸缩性和多功能性,以及未来聊天机器人的整体有效性。对于程序员、文本分析人员和任何对处理文本和开发用于处理文本信息的系统感兴趣的人来说,这篇文章都会很有趣。
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引用次数: 2
期刊
Khumanitarni Balkanski izsledvaniia
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