Valuation of the rights requirements (debt receivable): theory and practice

2020 ◽  
Author(s):  
Vladislav Sutyagin

The textbook divides the concepts used in the assessment, — the right to claim the liability (debt), accounts receivable. Solved what is the object of evaluation from the point of view of the legislation on appraisal activity. Describes the specifics of the receivable and its financing in the company. The peculiarities of accounting of accounts receivable. The questions of inventory of receivables, its recognition, the used chart of accounts and procedures for cancellation. The features of the procedure of the analysis of the quality of receivables. Considers the current methodology of assessment of claims. Attention is paid to issues of mass valuation of receivables, the evaluation of business value, as well as the problem of calculating the discount rate. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of higher educational institutions enrolled in the fields of study within the bachelor — 38.03.01 "Economics", within the master's program — 38.04.01 "Economy" and 38.04.08 "Finance and credit", and also for students of professional retraining programs "Valuation of enterprise (business)".

2021 ◽  
Author(s):  
Viktor Kostyukov

The textbook summarizes the basic theories of quantum chemistry. A comparative analysis of the computational efficiency of computational algorithms implementing these theories from the point of view of the ratio "accuracy — resource intensity" is performed. Considerable attention is paid to the problem of accounting for electronic correlation, as well as relativistic quantum chemical effects. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduate students of higher educational institutions; it can be used by graduate students studying materials science, structural, organic and physical chemistry, molecular biology and biophysics, biotechnology.


2020 ◽  
Vol 1 (3) ◽  
pp. 165-172
Author(s):  
N. M. Aleshchenko

Considered the experience of federal educational and methodological associations in the system of secondary vocational education for enlarged groups of professions, specialties created in 2015 by the Ministry of Education and Science of the Russian Federation The main objects of their activity are federal state educational standards, sample programs, quality assurance and development of the content of secondary vocational education, professional improvement of the activities of scientific and pedagogical workers. They showed the formation of a new project team. It is important to collect all railway specialties in one group to ensure the unity of approaches in the development of the content of federal state educational standards of secondary vocational education of secondary vocational education, exemplary educational programs and examination of their content, as well as to improve the quality of educational content and continuity with higher education. The corresponding specialties of higher education are included in one group 23.00.00 “Engineering and technology of ground transport”. Federal educational and methodological associations in the system of secondary vocational education provide expert services in the field of their activities. For this, an Expert Council has been created. The composition of the Expert Council is formed from the number of teachers of educational institutions of open source education. In total, during the work of the Expert Council, more than 130 examinations of educational publications on road and rail transport have been carried out.


Author(s):  
Nadiya Volkova

Профессиональная управленческая деятельность руководителя образовательной организации сопровождается в обязательном порядке необходимостью издания документов или принятия решений, основанных на документной информации. С этой точки зрения одним из аспектов подготовки обучающихся по программе подготовки магистратуры «Управление образованием» является освоение ими дисциплины «Делопроизводство в образовании». Исследование проводилось на основе анализа научной, педагогической и специальной литературы, федеральных государственных образовательных стандартов высшего образования, процесса и результатов преподавания курса делопроизводства. Достижение цели исследования реализуется на основе системного, деятельностного и задачного подходов. На основе анализа проекта профессионального стандарта руководителя в сфере образования обосновано введение в образовательную программу подготовки магистратуры по профилю «Управление образованием» курса «Делопроизводство в образовании», разработан учебно-методический комплекс по вопросам делопроизводства и документационного обеспечения управления. При осуществлении трудовых функций руководителя образовательного учреждения во многих случаях сопутствующей становится функция в области делопроизводства и документационного обеспечения управления образовательным учреждением. Удовлетворению потребности в формировании компетентности руководителя образовательного учреждения в этой области отвечает разработанный курс «Делопроизводство в образовании». Professional managerial activity of the head of an educational institution is closely related to the need to prepare a great number of documents or make decisions based on documentary information. From this point of view, one of the aspects of preparing students for the master’s program in “Education Management” is mastering of the discipline “Records Management in Education”. The study was carried out on the basis of the analysis of scientific, pedagogical and special literature, federal state educational standards of higher education, the process and results of teaching the course of office work. Achievement of the research goal is realized on the basis of system, activity and task approaches. Based on the analysis of the project of professional standard of the manager in the field of education justified the introduction of the educational program of training graduate in “Education Management” course “Records Management in Education”. For this purpose, an educational and methodological complex has been developed on the issues of office management and documentation support for management. In the implementation of the labor functions of the head of an educational institution in many cases, the function in the field of office management and documentation support for managing an educational institution becomes concomitant. The course “Records Management in Education” meets the need for the formation of the competence of the head of an educational institution in this area.


2021 ◽  
Author(s):  
Aleksandr Pashkevich

The educational and methodological manual reflects the theoretical aspects of the basics of designing innovative pedagogical technologies. The article presents the practice of designing author's pedagogical technologies, selection criteria, creation algorithm and ways of designing new pedagogical technologies. As an example, the methodological support of the technology for the implementation of the system-activity approach in the educational process of the school, created taking into account the federal state educational standards of general education, the professional standard "Teacher", the national system of teacher growth and within the framework of the national project "Education", is presented. It is addressed to the administration of educational institutions, teachers, and all those interested in the design of educational technologies.


2020 ◽  
Author(s):  
Aleksandr Ratushnyy ◽  
Boris Baranov ◽  
Tat'yana Shlenskaya ◽  
Tat'yana Zhubreva ◽  
Elena Troickaya ◽  
...  

The book describes the processes occurring in food under the influence of different ways processing. Given data on changes of nutrients and their impact on the quality of the finished product. Meets the requirements of Federal state educational standards of higher education of the last generation. Intended for students of higher educational institutions enrolled in the areas of training and 19.03.04 19.04.04 "production Technology and organization of public catering".


2021 ◽  
Author(s):  
Galina Surkova

The textbook contains material corresponding to the course of lectures on atmospheric chemistry prepared for students studying meteorology and climatology. The basic concepts of atmospheric chemistry are given, its gaseous components, as well as aerosols and chemical processes related to their life cycles, which are important from the point of view of the formation of the radiation, temperature and dynamic regime of the atmosphere, as well as its pollution, are considered. The main regularities of the transport of impurities in the atmosphere and the role of processes of different spatial and temporal scales in this process are presented. The concept of approaches of varying degrees of complexity used to model the transport of matter in the atmosphere, taking into account its chemical transformations, is presented. The processes in the gaseous and liquid phases that affect the chemical composition and acidity of clouds and precipitation are described. Modern methods of using information about the concentration and state of chemical compounds, including their radioactive and stable isotopes, to obtain information about the meteorological regime of the atmosphere in the present and past are considered. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of higher educational institutions studying in the field of training "Hydrometeorology".


2021 ◽  
Vol 98 ◽  
pp. 03014
Author(s):  
Nataliya Nikolayeva ◽  
Nikolay Mikhaylov ◽  
Svetlana Semenova ◽  
Elvira Mikhaylova ◽  
Yelena Derevleva

The conducted research has allowed identifying the main contradictions between educational and professional standards in the field of training of teachers and determining the most vulnerable links in ensuring a systematic approach to the organization of the educational process. The conducted analysis has resulted in a scientific justification of the necessary changes and reconciliations in educational and professional standards to update them and improve the quality of training of specialists in the teaching sector. An earlier analysis of federal educational standards has shown that changes in the content of competencies were aimed at implementing education as a service rather than a pedagogical process. This makes it difficult for the teaching staff to educate the younger generation of teachers in the traditional paradigm of national education. However, the latest generation of Federal State Educational Standards (FSES) indicates the need to take into account the requirements of professional standards that correspond to the professional activities of graduates. Besides, clause 3.5 of the FSES 3++ specifies the right of an educational organization “not to include professional competencies determined independently if there are mandatory professional competencies, as well as if the recommended professional competencies are included in the bachelor’s program” (Order of the Ministry of Education and Science of the Russian Federation of December 4, 2015 No. 1426). There is an evident discrepancy of requirements of the FSES of the last generation in terms of the scope of professional competences and the need to take into account these requirements to ensure teacher’s actions, presented in the professional standards, aimed at performing official duties by the teacher that allows considering the problem of compliance with the requirements proposed in the FSES and in professional standards of teachers to be very relevant. The research purpose is to conduct a comparative analysis of the requirements stated in the FSES and professional standards of teachers in the national education system.


2020 ◽  
Author(s):  
Andrey Tyulin ◽  
Aleksandr Chursin

The textbook contains the basics of the theory and practice of management by competitiveness of products in the current market conditions. It describes new approaches to management of competitiveness of production taking into account features of knowledge-based industries — the main driving forces of the Russian economy. Considers the practical issues of managing competitiveness in order to enhance the competitiveness of the organization in terms of digitalization of the economy. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of educational institutions of higher education studying in areas of training 38.04.02 "Management" (master level) and 38.04.01 "Economy" (master level), as well as graduate students and University professors engaged in training in these areas. Can be recommended to managers and specialists of companies, involved in the process of management competitiveness of the organization products.


2020 ◽  
Author(s):  
Grigoriy Dzyuba ◽  
Boris Baranov ◽  
Elena Myasnikova ◽  
Tat'yana Zhubreva ◽  
Aleksandr Sokolov

The tutorial discusses the processes occurring in the product under the influence of different treatments and factors that affect the quality of the finished product. Given the normative and technological documentation, as well as its use in the public catering enterprises. Includes laboratory work on the preparation and processing of semi-finished products, dishes, products and drinks. Meets the requirements of Federal state educational standards of higher education of the last generation. For students of educational institutions of higher education specializing in training 19.03.04 "production Technology and organization of public catering".


2017 ◽  
Author(s):  
M. Borisova

Academic edition is a part of the educational complex consisting of a tutorial and workshop, which is designed to help the students in mastering of educational disciplines included in the undergraduate program, and teaching practice. The textbook discusses the history of the emergence and development of summer camps, presents materials that are necessary for the organization of work in children's camp: theoretical foundations of organizing the activities of counselors, guidelines for working with children of different age groups, the performance of the regime moments, forms and methods of organization of process of education in DOLLARS, etc. In the workshop the material presented on the organization of different activities of children and adolescents in the camp. The allowance is aimed at assisting the counselor in working with the temporary children's collective in the conditions of the camp. The content of the textbook meets the requirements of Federal state educational standard of higher education of the last generation. For students of higher educational institutions enrolled in the fields of study within the enlarged group "Education and pedagogy", as well as professionals of education and all those interested in problems of children's recreation and recuperation.


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