scholarly journals The impact of epistemic framing of teaching videos and summative assessments on students’ learning of scientific methods

2021 ◽  
pp. 1-26
Author(s):  
Sibel Erduran ◽  
Olga Ioannidou ◽  
Jo-Anne Baird
Keyword(s):  
Scientific Methods ◽  
Summative Assessments ◽  
The Impact

Russian Accounting Standard (PBU) 18/02: Principles on the balance method use

2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev
Keyword(s):  
Balance Method ◽  
Deferred Taxes ◽  
Accounting Standard ◽  
Scientific Methods ◽  
The Public ◽  
General Scientific ◽  
The Impact ◽  
Original Approach ◽  
Descriptive Method ◽  
Tax Accounting

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.

The specifics of shadow economic activity in Russia

2020 ◽  
Vol 19 (10) ◽  
pp. 1896-1915
Author(s):  
E.R. Ermakova ◽  
O.M. Lizina
Keyword(s):  
Economic Activity ◽  
Shadow Economy ◽  
Integrated Approach ◽  
Economic Activities ◽  
Reproductive Process ◽  
Scientific Methods ◽  
Current Period ◽  
Russian Economy ◽  
Analysis And Synthesis ◽  
The Impact

Subject. The article addresses the specifics of shadow economic activities in reformed Russia in the context of systemic transformations. Objectives. We focus on determining the role of shadow economy in the reproductive process, identifying and understanding the specifics of underground economic activity of the Russian economy. Methods. The study rests on general scientific methods (scientific abstraction, unity of historical and logical, analysis and synthesis, induction and deduction, comparison and analogy) and special methods of cognition (monetary methods). We employ the systems and integrated approach. The official statistics, regulations, works of leading researchers on shadow economy expansion, resources of reference and legal systems like Garant and ConsultantPlus serve as the study's information base. Results. We present a retrospective rapid analysis of the extent of shadow economic activity in the domestic economy, establishing the relationships with the processes that take place at different stages of the country's development. We also reveal the specifics of shadow economy relations in Russia, factors that play a key role in expansion for a particular period, a shift to another form of shadow economy. The study characterizes the current period of development, assesses the impact of external shocks on shadow economy expansion. Conclusions. The current period is characterized by the digitization of shadow relations, the shift of corruption to the upper echelons of power, the continued outflow of capital abroad, and increased penalties for underground activities.

Post-pandemic transformation of the labor market

2021 ◽  
Vol 20 (4) ◽  
pp. 684-696
Author(s):  
Dinara R. ORLOVA ◽  
Yuliya S. OTMAKHOVA ◽  
Irina A. PUZYREVA
Keyword(s):  
Labor Market ◽  
Displaced Workers ◽  
Remote Work ◽  
Scientific Methods ◽  
Process Implementation ◽  
Basic Competencies ◽  
Market Transformation ◽  
General Scientific ◽  
Ambiguous Effect ◽  
The Impact

Subject. One of the most important effects of the pandemic on the economy is the labor market transformation. It is projected that there will be a structural transformation of the map of in-demand professions and competencies. The labor market will adapt to the requirements of maximum digitalization of the labor functions process implementation. Objectives. The aim is to study the effects of the COVID-19 pandemic on the labor market. Our tasks are to investigate the impact of the pandemic on various sectors of the economy, identify new professions in the new environment, find out the skills demanded by employers during the COVID-19 pandemic. Methods. The study employs dialectical and systems approaches, general scientific methods of logical and comparative analysis to achieve the intended objective and solve the problem of determining the post-pandemic changes in the labor market. Results. We identified short-term and long-term market transformations caused by the COVID-19 pandemic. They result in changes in basic competencies and systemic restructuring of the structural and professional component of workforce. Conclusions. The pandemic has a complex and ambiguous effect on the labor market. Companies are committed to accelerating the digitalization of work flows, education, expanding the remote work, and automating tasks within the organization. The impact of the pandemic should be addressed by supporting the displaced workers and monitoring the new opportunities in the labor market.

Administration of the educational process (legal and linguistic-didactic aspects) in the conditions of quarantine and post-quarantine measures caused by covid-19

Eduweb ◽  
2021 ◽  
Vol 15 (2) ◽  
pp. 181-193
Author(s):  
Vira Mizetska ◽  
Olena Sierykh ◽  
Hanna Savchuk ◽  
Diana Yevtimova ◽  
Oleh Synieokyi
Keyword(s):  
Public Relations ◽  
Educational Process ◽  
Scientific Methods ◽  
Functional Changes ◽  
Educational Processes ◽  
Special Scientific ◽  
Science And Education ◽  
General Scientific ◽  
The Subject ◽  
The Impact

The aim of the study is to characterize the impact of the COVID-19 pandemic on the administration of the educational process on the examples of legal and linguistic-didactic aspects. The object of the study is systemic and functional changes in science and education under the influence of the COVID-19 pandemic. The subject of the study is public relations in the field of education and science in their legal and linguistic-didactic aspect under the influence of the COVID-19 pandemic. Research methods are general scientific and special scientific methods, in particular, system-structural, formal-legal, hermeneutic; methods of analysis, synthesis. As a result of the research, the peculiarities of administration of educational processes in the conditions of COVID-19 in the aspect of mechanisms of legal support of activity of bodies of education and science, linguodidactics were formulated; the characteristic of systemic changes in the sphere of education which have occurred under the influence of the distribution of a coronavirus is carried out; describe the main approaches contained in the current scientific literature to solve the above problems.

scholarly journals Methodological adequacy of articles published in two open-access Brazilian cardiology periodicals

2010 ◽  
Vol 128 (2) ◽  
pp. 85-89 ◽  
Author(s):  
Cristiane Rufino Macedo ◽  
Davi Leite da Silva ◽  
Maria Eduarda Puga
Keyword(s):  
Web Of Science ◽  
Scientific Information ◽  
Quality Standards ◽  
Scientific Activity ◽  
Electronic Library ◽  
Scientific Methods ◽  
Assessment Performance ◽  
Performance Results ◽  
Study Designs ◽  
The Impact

CONTEXT AND OBJECTIVE: The use of rigorous scientific methods has contributed towards developing scientific articles of excellent methodological quality. This has made it possible to promote their citation and increase the impact factor. Brazilian periodicals have had to adapt to certain quality standards demanded by these indexing organizations, such as the content and the number of original articles published in each issue. This study aimed to evaluate the methodological adequacy of two Brazilian periodicals within the field of cardiology that are indexed in several databases and freely accessible through the Scientific Electronic Library Online (SciELO), and which are now indexed by the Web of Science (Institute for Scientific Information, ISI). DESIGN AND SETTING: Descriptive study at Brazilian Cochrane Center. METHODS: All the published articles were evaluated according to merit assessment (content) and form assessment (performance). RESULTS: Ninety-six percent of the articles analyzed presented study designs that were adequate for answering the objectives. CONCLUSIONS: These two Brazilian periodicals within the field of cardiology published methodologically adequate articles, since they followed the quality standards. Thus, these periodicals can be considered both for consultation and as vehicles for publishing future articles. For further analyses, it is essential to apply other indicators of scientific activity such as bibliometrics, which evaluates quantitative aspects of the production, dissemination and use of information, and scientometrics, which is also concerned with the development of science policies, within which it is often superimposed on bibliometrics.

scholarly journals REVIEW AND ANALYSIS OF LESSONS LEARNED HANDWRITING EXPERTISE AS A WAY TO IDENTIFY PROBLEMS AND WAYS TO SOLVE THEM IN EXISTING METHODS OF HANDWRITING RESEARCH

2019 ◽  
pp. 29-44
Author(s):  
Vladlena Vyacheslavovna Lozben ◽  
Luybov Vadimovna Gajkova
Keyword(s):  
Information Security ◽  
Simulation Modeling ◽  
Lessons Learned ◽  
Comparative Characteristic ◽  
Scientific Methods ◽  
Biometric Systems ◽  
Analysis And Synthesis ◽  
The Impact ◽  
Constant Improvement ◽  
Handwriting Research

In today’s environment, information security needs constant improvement. Therefore, biometric technologies are becoming increasingly important as a key area of information protection, contributing to the widespread introduction of biometric systems across firms and organizations. Purpose: in the course of handwriting research, human participation is a prerequisite for handwriting expertise, which entails certain problems in the field of biometric expertise, the emphasis on which is contained in the article. Methodology: tools and methods are considered to reduce the impact of problems on the process of handwriting examination: popular scientific methods of phase and case analysis and synthesis; Mathematical and simulation modeling methods and tools. Results: in order to identify approaches to reducing subjectivity of expert’s conclusions, a review and analysis of existing solutions was carried out, as a result of which a comparative characteristic of approaches to solving the problem of handwriting examination was drawn up. Scope of results: the results of this study will help the organization’s leadership in information security.

scholarly journals State sovereignty and dialectics of its evolution in the modern context

2021 ◽  
pp. 76-88
Author(s):  
Nataliia Zhukovskaya ◽  
Elena Vladimirovna Kalinina
Keyword(s):  
State Sovereignty ◽  
Modern World ◽  
Contributing Factors ◽  
National Interests ◽  
Scientific Methods ◽  
Separate Spheres ◽  
Dialectical Approach ◽  
Current Context ◽  
General Scientific ◽  
The Impact

This article reviews the prerequisites, content and consequences of the impact of global processes on the sovereignty of modern states. The object of this research is the international legal relations and their peculiarities in the current context. The subject is the conditions and forms of restriction of sovereignty of national states, as well as contributing factors. Special attention is given to representations on the “fate” of sovereign rights and variants of their transformation reflected in the scientific literature, as well as change in the vector of development of globalization processes under the influence of strategy of the countries that act in accordance with their sovereign rights and national interests. The main method of “diluting” the state sovereignty are viewed based on the general scientific methods − induction and deduction, analysis, generalization, abstraction, modeling; sectoral methods of studying global processes: political scientific, statistical, formal-legal, specific-historical, and comparative. The research relies on the dialectical approach towards analyzing the concept of state sovereignty. The following conclusions were made: 1) modern world marks to multidirectional trends that testify to the transformation of state sovereignty, narrowing of its separate spheres in the conditions of globalization, or on the other hand, change in the vector of development of the global processes; 2) there is virtually no formal legal equality of the countries set by the leading norms of international law and underlying sovereignty; however, the national states continue demonstrating the resistance to global challenges; at the same time, the most “impregnable” for leveling sovereign rights is not the economy or politics, but cultural-historical values (the sphere of humanities); 3) in the conditions of globalization, the prospect of losing sovereignty depends on the degree of resistance to external challenges demonstrated by a particular state.

scholarly journals Investment marketing strategy for diversified enterprises

2019 ◽  
pp. 146-152
Author(s):  
Oleksandr Kalinin
Keyword(s):  
Business Models ◽  
Growth Strategy ◽  
Entrepreneurial Activity ◽  
Global Trends ◽  
Scientific Methods ◽  
Goods And Services ◽  
Analysis And Synthesis ◽  
General Scientific ◽  
And Control ◽  
The Impact

Introduction The amount of capital that individual, corporate and institutional investors are willing to invest in certain assets is increasing every year. This leads to a revitalization of entrepreneurial activity and growth of the economy as a whole. It is also very active in creating certain disparities in the distribution of investment flows at the cross-sectoral level. There are industries that perceive investors more positively, and other industries perceive less positively. Among these industries, and even more types of businesses, are diversified companies or conglomerates that are perceived by investors as a chaotic set of assets that management is unable to manage effectively. Purpose The purpose of this article is to study the global trends in managing strategies for competitive advantage in the capital market by diversified enterprises. The purpose of the article is to study the theoretical aspects of management and planning the choice of growth strategy for diversified enterprises; to analyze the systems of strategic management of investment marketing for diversified companies; develop solutions to improve the marketing management system for various companies in the context of attracting investment. Method (methodology) In the course of the research, the following general scientific methods are used: analysis and synthesis, grouping and systematization of revealing the essence of investment marketing, its structure, principles of its formation, development of the concept of diagnostics of efficiency of investor attraction systems and control of this process; induction and deduction - to summarize the theoretical aspects of the peculiarities of the formation of the structure of investment marketing; statistical and economic - to evaluate the investment attractiveness of a diversified enterprise. Results It was suggested to the conglomerate companies to distance their company brand from its subsidiaries as much as possible so that there was no problem in identifying the main focus of the conglomerate's business activity. For the analysis of companies that should be considered for placement of their own and borrowed funds by conglomerates and to demonstrate this investment policy, investors can distinguish the following areas of analysis of potential companies: whether the leadership of a company in a particular segment can lead to the possibility of controlling the pricing of goods or / or company services; whether it is possible to create a competitive business through the attraction of additional investment opportunities. Thus, solving the problem of finances, and more precisely the ability to run a business for a certain time, can bring to positive indicators of profit and return on invested capital; the impact on the aggregate industry reserve of profits, which makes it possible to receive more profit from the industry of related fields from consumers than competitors can, thus ensuring long-term competitiveness. Also regarding the display of client base of goods and services that we can distinguish for investors is: demonstrating the presence of privileged clients; the existence of diversified profit strategies; availability of special copy - protected goods and business models; the presence of unique and difficult to copy distribution and communication channels; the presence of barriers to competitors (patents. Brand, licensing, large investments in market entry, etc.).

The Impact of the COVID-19 Pandemic on Education at Various Levels

2021 ◽  
Vol 27 (11) ◽  
pp. 872-877
Author(s):  
G. A. Bordovsky ◽  
A. D. Shmatko
Keyword(s):  
Distance Learning ◽  
Personal Development ◽  
Information Technologies ◽  
Academic Staff ◽  
Educational Institutions ◽  
Negative Effects ◽  
Scientific Methods ◽  
General Scientific ◽  
The Impact ◽  
Russian Education

Aim. The presented study aims to analyze the impact of the pandemic on Russian education at different levels.Tasks. The authors consider the specific features of distance learning at different levels of education: general, vocational, and extended; identify the positive and negative effects of modern information technologies on the organization and results of education.Methods. This article uses general scientific methods of cognition, including analysis, synthesis, comparison, analogy.Results. The major problems that arose during the mass introduction of innovative technologies at educational institutions during the pandemic and the positive results of their application are identified. Despite the ambiguous attitude to distance learning, this format has certain positive aspects due to the modernization of the educational process.Conclusions. Digital technologies open up additional opportunities for personal development and self-improvement, giving access to information, digital tools, materials, and services. They make it possible to transfer the interaction between students and the academic staff to a new level, expand opportunities for self-check, improve motivation, and increase interest in gaining knowledge.

Formative assessments using text messages to develop students’ ability to provide causal reasoning in general chemistry

2020 ◽  
Vol 98 (1) ◽  
pp. 15-23
Author(s):  
Ryan David Sweeder ◽  
Deborah G. Herrington
Keyword(s):  
Formative Assessment ◽  
Causal Reasoning ◽  
Text Messages ◽  
Formative Assessments ◽  
Instructional Decisions ◽  
Online Homework ◽  
Summative Assessments ◽  
Assessment Tasks ◽  
Class Instruction ◽  
The Impact

Formative assessment is critical in providing students the opportunity to self-assess their content knowledge and providing data to inform instructional decisions. It also provides students with information about course expectations. If, as called for in numerous science instruction reform efforts, we expect students to be able to apply their chemistry knowledge to analyze data and construct coherent explanations, then not only must summative assessments include items that require this of students, but students must also be provided with frequent and ongoing opportunities to individually practice this difficult task and receive feedback. Although online homework systems can be quite effective at providing students with feedback regarding their mastery of basic skills, it is typically less useful in providing meaningful feedback on constructed student explanations. This study examined the impact of providing students with frequent out-of-class formative assessment activities initiated by text messages. Student responses were then used to facilitate in-class instruction. Increased student participation in these formative assessment tasks correlated positively with success on exams even after accounting for student prior knowledge. There was also evidence that students increased their ability to construct complete explanation over the course of the semester. All results were consistent across two different institutions and three instructors.

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