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Forming of Communicative and Communication Competence in Future Specialists of Vocational Education in Virtual Learning Environment of Computer Science Discipline 计算机学科虚拟学习环境下职业教育未来人才交际能力的形成
IF 1.5 Q3 Computer Science Pub Date : 2021-03-23 DOI: 10.32370/IA_2021_03_14
S. Yashanov, E. Bidenko, V. Nazarenko
The article characterizes modern approaches to teaching information disciplines in a virtual environment of teaching establishment. The concept of virtual learning environment is defined. The interpretation of communicative and communication competence is presented. The main directions of indirect pedagogical communication in the virtual learning environment of computer science disciplines are described. The communicative requirements to the organization of training of computer science disciplines on the basis of the virtual learning environment are analyzed and defined. The structure of communicative and communication competence is described. Identified the tools by which indirect learning is implemented in a virtual learning environment. A partial teaching methodology is proposed, which is implemented in a virtual learning environment. The structure of electronic educational and methodical complexes are characterized, which includes autonomous, local and distance educational courses and methodical support for their use in a specific computer science discipline placed in a virtual learning environment. The components of electronic educational and methodical complexes that reflect the author's concept of formation of communicative competencies and provide the implementation of the methodical system of teaching computer science disciplines in the virtual learning environment are analyzed. The method of teaching computer science disciplines in a virtual environment is described.
本文介绍了在虚拟教学环境中进行信息学科教学的现代方法。定义了虚拟学习环境的概念。对交际和交际能力进行了解释。论述了计算机学科虚拟学习环境中间接教学交流的主要方向。分析并定义了基于虚拟学习环境的计算机学科培训组织的交际要求。描述了交际和交际能力的结构。识别在虚拟学习环境中实现间接学习的工具。提出了一种局部教学方法,并在虚拟学习环境中实现。电子教育和方法复合体的结构具有特点,其中包括自主、本地和远程教育课程,以及在虚拟学习环境中对特定计算机科学学科使用这些课程的系统支持。分析了电子教育和方法复合体的组成部分,这些组成部分反映了作者的交际能力形成概念,并提供了在虚拟学习环境中教学计算机科学学科的方法系统的实施。介绍了在虚拟环境中进行计算机学科教学的方法。
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引用次数: 0
Historical Science in the Countries of the European Union as a Factor of Unification and Reconciliation: Experience for Ukraine in the Context of European Integration 欧盟国家的历史科学作为统一与和解的因素:欧洲一体化背景下乌克兰的经验
IF 1.5 Q3 Computer Science Pub Date : 2021-03-23 DOI: 10.32370/IA_2021_03_06
D. Nefyodov
The article deals with the role and significance of the modern European historical science in the process of implementing the policy of reconciliation of nations. Based on the analysis of European countries experience several proposals have been made to establish a dialogue to consolidate the Ukrainian society. For today’s Ukraine it is especially important to pursue such a historical policy that will promote the national historical reconciliation. The problem of vital importance is to develop a common conceptual approach to comprehension of the role of the historical policy and reconciliation policies for the security sphere of the state.
本文论述了现代欧洲历史科学在实施民族和解政策过程中的作用和意义。根据对欧洲国家经验的分析,提出了建立对话以巩固乌克兰社会的几项建议。对于今天的乌克兰来说,推行这样一项将促进民族历史和解的历史政策尤为重要。至关重要的问题是制定一种共同的概念方法来理解历史政策和和解政策在国家安全领域的作用。
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引用次数: 0
Features of Implementation in General Educational Institutions Art Programs 普通高校艺术课程实施的特点
IF 1.5 Q3 Computer Science Pub Date : 2021-03-23 DOI: 10.32370/IA_2021_03_15
T. Olefirenko, Zhao Yuxiang
The article substantiates the psychological and pedagogical features of the development of artistic and creative abilities of junior schoolchildren in Fine Arts. The authors write that the development of creative abilities depends on the learning conditions, the organization of the exercise process, the sequence of learned actions, the transition from simpler to more complex tasks, from slow to fast pace of their implementation. The main tasks of artistic and aesthetic development of junior schoolchildren by means of Fine arts today are: the development of personal integrity, spirituality and consistent formation of aesthetic culture; education of an active attitude to the aesthetic phenomena of reality and art; systematized the formation of skills of aesthetic perception and evaluation activities, stimulation and actualization of creative potential and improvement of practical knowledge, skills and abilities in the field of Fine arts; described the development of the desire for creative self-realization in various types of poly artistic activities.
本文论述了美术专业初中生艺术创作能力发展的心理特点和教学特点。作者写道,创造性能力的发展取决于学习条件、练习过程的组织、学习动作的顺序、从简单任务到复杂任务的过渡,以及从缓慢到快速的执行速度。当代初中学生美术艺术与审美发展的主要任务是:发展个人的完整性、精神性和审美文化的一致性;积极对待现实和艺术的审美现象的教育;系统化地形成审美感知和评价活动的技能,激发和实现创作潜力,提高美术领域的实践知识、技能和能力;叙述了创造性自我实现欲望在各种类型的多元艺术活动中的发展。
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引用次数: 0
Filling in the gaps in bookkeeping and tax accounting: A comparative analysis of international and Russian practices 填补簿记和税务会计的空白:国际和俄罗斯做法的比较分析
IF 1.5 Q3 Computer Science Pub Date : 2021-03-15 DOI: 10.24891/IA.24.3.338
E. Olomskaya, A. A. Aksent’ev
Subject. This article explores the origination of the differences between bookkeeping and tax accounting, and their impact on decision-making.Objectives. The article aims to examine the reasons for the discrepancies between bookkeeping and tax accounting, reveal some aspects of accounting of differences from the position of their registration in a uniform accounting system or two parallel systems, if available, and determine the impact of such gaps on investment and management decisions.Methods. For the study, we used analysis and synthesis, observation, comparison, and the dialectical and data collection methods.Results. The article reveals the key features of the interaction between bookkeeping and tax accounting in Russia and foreign countries. It justifies that in today's economic realities, addressing shortcomings between these information systems is not a necessity, and shows the possible impact of differences on investment decisions. The article also graphically presents the application of cost-plus and balance-based methods of accounting for deferred taxes depending on the way information systems are organized, as well as their comparative characteristics.Conclusions and Relevance. The discrepancies between the two accounting systems provide an opportunity to assess the impact of tax planning on drawing a veil over the accounting profit. Studying the cost and balance methods, as well as the dialectic of the interaction of tax planning with the accounting information system, remain relevant. The results of the study can be useful to accounting and tax specialists, and other stakeholders who are studying the interactions of these information systems.
主题。本文探讨了簿记和税务会计之间差异的起源,以及它们对决策目标的影响。本文旨在研究簿记与税务会计之间差异的原因,揭示会计差异的一些方面,从它们在统一会计系统或两个平行系统中的登记位置,如果有的话,并确定这种差距对投资和管理决策的影响。在研究中,我们采用了分析综合法、观察法、比较法、辩证法和资料收集法。本文揭示了俄罗斯与国外簿记与税务会计互动的主要特征。它证明,在今天的经济现实中,没有必要解决这些信息系统之间的缺点,并显示了差异对投资决策的可能影响。本文还图解地介绍了根据信息系统的组织方式,以及它们的比较特点,对递延税采用成本加成和基于余额的会计方法的应用。结论和相关性。两种会计制度之间的差异为评估税务筹划对会计利润的影响提供了机会。研究成本和平衡方法,以及税收筹划与会计信息系统互动的辩证关系,仍然具有现实意义。这项研究的结果对会计和税务专家以及其他正在研究这些信息系统相互作用的利益相关者很有用。
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引用次数: 2
Social reporting in organic animal husbandry 有机畜牧业的社会报道
IF 1.5 Q3 Computer Science Pub Date : 2021-03-15 DOI: 10.24891/IA.24.3.297
G. Klychova, Alsu R. Zakirova, A. Yusupova, Inzilya M. Khairullina
Subject. The article discusses the issues related to accounting and social reporting in organic animal husbandry.Objectives. We herein outline practical guidelines for accounting in organic animal husbandry, which would allow to gather data for further social reporting.Methods. We applied theoretical and empirical methods, such as the logic method, reasoning, the systems approach, analysis and synthesis.Results. We reviewed accounting principles in animal husbandry provided that organic agriculture coexists with the traditional one. It is advisable to supplement synthetic accounts with additional subaccounts. Using the designed set of accounts, agricultural enterprises will be able to report on adverse environmental effects and actions taken to prevent such effects. The article sets forth forms of social reports, such as Materials in Organic Animal Husbandry, Areas of Organic Animal Husbandry, Costs of Waste Disposal in Organic Animal Husbandry.Conclusions and Relevance. The market of organic animal production is in its infancy. Producers need to set up the management and accounting for processes in the sector, which have their own distinctions. Therefore, designing and refining techniques for accounting and creation of accounts, which would show how the production influences the environment. Theoretical clauses of this study can serve for examining methodological aspects of accounting in organic animal husbandry. Practical guidelines for accounting and preparing social reports are designated for agricultural enterprises that operate in accordance with the organic farming principles.
主题。本文探讨了有机畜牧业会计与社会报告的相关问题。我们在此概述了有机畜牧业会计的实用准则,这将允许为进一步的社会报告收集数据。我们运用理论和经验方法,如逻辑方法,推理,系统方法,分析和综合。在有机农业与传统农业并存的情况下,对畜牧业会计原则进行了综述。建议用额外的子帐户补充合成帐户。利用设计的一套帐户,农业企业将能够报告不利的环境影响和为防止这种影响而采取的行动。文章阐述了社会报告的形式,如有机畜牧业的材料、有机畜牧业的面积、有机畜牧业的废物处理成本。结论和相关性。有机动物生产市场还处于起步阶段。生产者需要建立管理和核算部门的过程,这有自己的区别。因此,设计和改进会计和创建帐户的技术,这将显示生产如何影响环境。本研究的理论条款可为检视有机畜牧业会计的方法论方面提供参考。为按照有机农业原则经营的农业企业指定了会计和编制社会报告的实用准则。
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引用次数: 1
Disclosure of the COVID-19 pandemic impact on companies' financial reporting as a condition of its transparency 披露COVID-19大流行对公司财务报告的影响,作为其透明度的条件
IF 1.5 Q3 Computer Science Pub Date : 2021-03-15 DOI: 10.24891/IA.24.3.271
M. Vakhrushina, A. A. Vakhrushina
Subject. This article discusses the presentation of transparent IFRS reporting that details the COVID-19 pandemic impact on all areas of the company's activities.Objectives. The article aims to structure, systematize, and evaluate the quality of information on the COVID-19 pandemic impact on the performance of Russian companies presented their IFRS reporting in 2020.Methods. For the study, we used the methods of content analysis, quantitative and systematic analysis, and grouping.Results. The article consists of two parts: theoretical and empirical ones. The theoretical part substantiates the need to disclose the COVID-19 pandemic impact on companies, and it defines the areas of such disclosures. The empirical part assesses the quality of disclosure in the Interim IFRS reporting of fifty domestic public companies of twelve business types.Conclusions. All the companies studied have in one way or other disclosed data on the pandemic impact on their performance and/or financial situation in the Financial Reporting Notes, but overall the quality of such disclosures should be considered poor. However, not all of the companies sampled were affected by the pandemic. In their IFRS reporting, some of them reflected the positive impact of COVID?19 on the development of online commerce and as a result, on the increase in sales.
主题。本文讨论了透明的国际财务报告准则报告的呈现方式,该报告详细介绍了COVID-19大流行对公司活动所有领域的影响。本文旨在构建、系统化和评估有关2019冠状病毒病大流行对提交2020年国际财务报告准则报告的俄罗斯公司业绩影响的信息质量。在研究中,我们采用了内容分析、定量系统分析和分组分析的方法。本文由理论和实证两部分组成。理论部分阐述了披露新冠疫情对企业的影响的必要性,并界定了披露的领域。实证部分评估了12种业务类型的50家国内上市公司的中期国际财务报告准则报告的披露质量。所研究的所有公司都以这样或那样的方式在财务报告说明中披露了关于疫情对其业绩和/或财务状况影响的数据,但总体而言,这种披露的质量应被认为很差。然而,并非所有抽样公司都受到大流行的影响。在他们的国际财务报告准则报告中,其中一些反映了COVID - 19的积极影响。网上商务的发展以及由此带来的销售额的增长。
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引用次数: 0
Media asset management and process approach in business process management 媒体资产管理和业务流程管理中的流程方法
IF 1.5 Q3 Computer Science Pub Date : 2021-03-15 DOI: 10.24891/IA.24.3.316
E. Sidorova, Galina V. Timokhova
Subject. This article explores the problems of digital management in business process management.Objectives. The article aims to investigate the methodological problems of digital management and process approach application in business process management.Methods. For the study, we used a content analysis of the scientific literature on the subject, and generalization techniques.Results. The article offers our own original approach and assessment and substantiates methodological provisions to identify the positive and negative aspects of digital transformation in relation to business and economic units. The main reasons for the need for digital management transformation are the improvement and development of information infrastructure, improvement of the technological level of specific subsystems and technologies, and the social consequences of the digital economy.Conclusions. Digital management and process approach in business process management take economic activity to a new effective level. The quality of work gets changed, it becomes fragmented, the on-site or on-team presence is not mandatory, employees can perform most of the work remotely, there is a change in perception of the real world. All this affects the quality of work.
主题。本文探讨了数字化管理在业务流程管理中的问题。本文旨在探讨数字化管理的方法学问题和流程方法在业务流程管理中的应用。在这项研究中,我们使用了有关该主题的科学文献的内容分析和概括技术。本文提供了我们自己的原始方法和评估,并充实了方法规定,以确定与业务和经济单位相关的数字化转型的积极和消极方面。需要进行数字化管理转型的主要原因是信息基础设施的完善和发展,具体子系统和技术的技术水平的提高,以及数字经济带来的社会后果。业务流程管理中的数字化管理和流程化方法将经济活动提升到一个新的有效水平。工作质量发生了变化,变得支离破碎,现场或团队的存在不是强制性的,员工可以远程完成大部分工作,人们对现实世界的看法发生了变化。所有这些都会影响工作质量。
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引用次数: 1
Contractual obligations as an element of transaction costs of the exchange deal 合同义务是交易所交易成本的组成部分
IF 1.5 Q3 Computer Science Pub Date : 2021-03-15 DOI: 10.24891/IA.24.3.252
V. Plotnikov, S. S. Kanapinova
Subject. This article discusses the issues relating to the reflection of contractual obligations in the accounting system as an economic category of transaction costs.Objectives. The article aims to describe a market-based approach to defining contractual obligations as transaction costs of the organization and the specifics of their separate reflection in the accounting system. It also aims to define the content of the organization's obligations in terms of the rights of claim for economic resources to reduce the gap between accounting theory and institutional theory.Methods. For the study, we used the theory of institutional economics, the Conceptual Framework for Financial Reporting that help expand the scope of accounting by incorporating market relations reflecting the obligations to provide exchange transactions.Results. The article defines and proves the importance of the obligations of the exchange transaction parties to reflect them in the accounting system, and that transaction costs expressed by obligations determine the future rights of the market agents. The economic content of the exchange transaction parties' contractual obligations is significantly different from the accounting understanding of receivables and payables. The article proposes to separate the transaction costs determined by the exchange transaction parties' obligations, subsequently capitalizing and reflecting them in financial (integrated) reporting in the structure of client (reputational) capital.Conclusions. It is necessary and possible to develop the accounting theory by incorporating new economic phenomena, such as the contractual obligations of the exchange transaction parties. This approach will help change the retrospective view of understanding accounting information to some extent.
主题本文讨论了合同义务作为交易成本的一个经济类别在会计制度中的反映问题。目标。本文旨在描述一种基于市场的方法,将合同义务定义为组织的交易成本,以及它们在会计系统中单独反映的具体情况。它还旨在从经济资源请求权的角度界定组织义务的内容,以缩小会计理论与制度理论之间的差距。方法。在这项研究中,我们使用了制度经济学的理论,即财务报告的概念框架,该框架通过纳入反映提供外汇交易义务的市场关系来帮助扩大会计的范围。后果文章定义并证明了交易所交易方义务在会计制度中反映的重要性,以及义务所表示的交易成本决定了市场主体的未来权利。交换交易方合同义务的经济内容与应收账款和应付账款的会计理解存在显著差异。该条建议将由交易所交易方义务确定的交易成本分开,随后将其资本化并反映在客户(声誉)资本结构中的财务(综合)报告中。结论。结合新的经济现象,如交易所交易方的合同义务,发展会计理论是必要的,也是可能的。这种方法将在一定程度上有助于改变对会计信息理解的回顾性观点。
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引用次数: 1
A EXPERIÊNCIA DE OCUPAR E AS PRÁTICAS FORMATIVAS: OCUPAÇÕES SECUNDARISTAS EM MINAS GERAIS EM 2016 职业经验和培训实践:2016年米纳斯吉拉斯州高中职业
IF 1.5 Q3 Computer Science Pub Date : 2021-02-18 DOI: 10.5216/IA.V45I3.63727
Luís Antônio Groppo, Mara Aline Oliveira, Douglas Franco Bortone, J. D. S. Pereira, Priscilla Nayara de Morais, Andreia da Silva
The article aims to understand the dynamics of student occupations in Minas Gerais (MG) in 2016 and to analyze the formative practices experienced by the occupiers, based on bibliographic review and semi-structured interviews. Based on the legacy of the reflection on the educational character of social movements, in comparison with Ranciere's notion of political subjectivation, we conclude that movement in MG, in its political dynamics, marked the occupiers in a contradictory way, but highlighting training practices that renew the educational tradition of progressive social movements.
本文旨在通过文献综述和半结构化访谈,了解2016年米纳斯吉拉斯州学生职业的动态,并分析职业者所经历的形成性实践。基于对社会运动教育特征的反思,与兰齐埃的政治主观主义概念相比,我们得出结论,MG的运动在其政治动态中以一种矛盾的方式标记着占领者,但强调了更新进步社会运动教育传统的训练实践。
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引用次数: 0
U.S. taxation: The description and impact on small businesses 美国税收:对小企业的描述和影响
IF 1.5 Q3 Computer Science Pub Date : 2021-02-12 DOI: 10.24891/IA.24.2.166
S. Filin, L. Chaikovskaya, A. Aitymbetova, E. Zhussipova, G. K. Isaeva
Subject. The article discusses the development of small businesses in the USA though supporting measures.Objectives. We suggest how small businesses should be supported and developed by analyzing the relevant practices in the USA. We also identify and analyze factors and conditions that contribute to the development of small businesses through supportive measures taken in the USA.Methods. We use the methods of analysis, synthesis and logic research through the creative data approach.Results. In this article we analyze the specifics of tax treatment of business and small business, first of all, in Foreign Trade Zones and in the USA as a whole. We reveal special tax regimes in the USA, referring to the business environment of SME in Russia just for the sake of comparison. Having analyzed relevant positive practices in the USA, we suggest how small businesses should be supported and developed in Russia, which is the novelty of this study.Conclusions and Relevance. We conclude that the he apparatus the USA uses to bring its small business sector to the international market and expand its operations, helps businessmen increase their profit and sales, get more free from seasonal fluctuations and turbulence in the domestic market and receive real financial aid. Supporting the small business, the State should prioritize ensuring sufficient jobs for the people, including the creation of additional ones.
主题。本文通过扶持措施探讨了美国小企业的发展。我们通过分析美国的相关实践,提出了如何支持和发展小企业的建议。我们还通过美国采取的支持措施,识别和分析有助于小企业发展的因素和条件。我们通过创造性的数据方法,运用分析、综合和逻辑研究的方法。在本文中,我们首先分析了对外贸易区和整个美国对企业和小企业的税收待遇的具体情况。本文以俄罗斯中小企业的经营环境为参照,揭示了美国的特殊税收制度,以供比较。在分析了美国的相关积极实践后,我们提出了俄罗斯应该如何支持和发展小企业,这是本研究的新颖之处。结论和相关性。我们的结论是,美国用来将其小型企业部门推向国际市场并扩大其业务的机构,帮助商人增加利润和销售,更多地免受国内市场季节性波动和动荡的影响,并获得真正的金融援助。国家在支持小企业的同时,应该优先保障就业岗位,包括创造更多的就业岗位。
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引用次数: 2
期刊
Intelligenza Artificiale
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