scholarly journals Auditing as the Main Method of Financial Control of Educational Institutions of Higher Education (EIHE): Peculiarities of the Legal Regulation

2019 ◽  
pp. 88-95
Author(s):  
G. A. Shengelia
Keyword(s):  
Higher Education ◽  
Economic Activity ◽  
Legal Regulation ◽  
Educational Institutions ◽  
Financial Control ◽  
Institutions Of Higher Education ◽  
Economic Activities ◽  
Educational Organization ◽  
Main Method ◽  
The Subject

Educational institutions of higher education (EIHE) in modern conditions are active financial and economic entities. At the same time, taking into account the existing realities, the methods of financial control of these organizations are being improved. The article attempts to analyze auditing as a method of financial control, the goals and main objectives of the audit, the types of audit. The author classifies auditing of educational institutions of higher education in accordance with the audited period of economic activity of an educational organization, techniques and methods depending on the subject of inspection, an organizational method, the degree of coverage of financial and economic activities of educational institutions of higher education or the range of issues of verification of its activities. According to the results of the study, it is concluded that within the financial control of the activities of the EIHEs, auditing is one of the main methods of financial control aimed at assessing the state of financial discipline, determining the reliability of accounting and identifying financial violations associated with the use of budgetary and extra-budgetary funds.

Administrative and legal regulation of creation of educational institutions in the Russian Federation

2014 ◽  
Vol 2 (3) ◽  
pp. 107-115
Author(s):  
Светлана Кочерга ◽  
Svetlana Kocherga ◽  
Милена Братановская ◽  
Milena Bratanovskaya
Keyword(s):  
Higher Education ◽  
Public Education ◽  
Russian Federation ◽  
Education System ◽  
Legal Regulation ◽  
Educational Institutions ◽  
Institutions Of Higher Education ◽  
National Education ◽  
National Education System ◽  
The Russian Federation

The article reveals the questions of administrative and legal features of creation of educational institutions in Russia. The authors analyze the precepts of law relating to the initiating the creation of institutions of higher education by public education authorities and investigate the positions of the leading jurists on this issue. On the basis of the conducted research the authors propose the organizational and legal measures to improve the national education system.

scholarly journals Problems of teaching the discipline “Agricultural Law” in institutions of higher education

2019 ◽  
pp. 28-32
Author(s):  
Yuliya Aleksandrovna Kasprova
Keyword(s):  
Higher Education ◽  
Scientific Literature ◽  
Educational Institutions ◽  
Industrial Complex ◽  
Institutions Of Higher Education ◽  
Educational Standards ◽  
Bachelor Degree ◽  
Educational Standard ◽  
Legal Method ◽  
The Subject

The subject of the research is the peculiarities of teaching the discipline “Agricultural Law” in institutions of higher education oriented towards the training of bachelors in the field of agriculture and agro-industrial complex. The author analyzes the Federal Educational Standard in Jurisprudence (bachelor degree course), educational standards of institutions of higher education authorized to develop them, and the curricula of some institutions of higher education for the presence of the discipline “Agricultural Law”. The author also gives attention to the up-to-date scientific literature in this discipline.   The research is based on the methods of analysis, observation, description, the formal-legal method and sociological method. The author arrives at the following conclusions: 1) in specialized agricultural universities, even if they have the faculty of law, the discipline “Agricultural law” is often not taught in bachelor degree courses. The author suggests introducing the compulsory discipline “Agricultural Law” in field-oriented educational institutions (primarily those under the Ministry of Agriculture). 2) the author notes students’ low motivation for studying this discipline. 3) there’s a lack of up-to-date agricultural law textbooks.   

Analysis of financial and economic activities

2022 ◽  
Author(s):  
Tat'yana Golubeva
Keyword(s):  
Economic Activity ◽  
Financial Analysis ◽  
Educational Institutions ◽  
Federal State ◽  
Educational Standards ◽  
Economic Activities ◽  
Analytical Work ◽  
The Subject ◽  
State Educational ◽  
Theoretical Foundations

The textbook discusses the theoretical foundations of economic analysis as a system of knowledge about the subject and objects, method and tasks, methodology and organization of analytical work at the enterprise. The methods of managerial and financial analysis of the business entity's activities, including the calculation of reserves for improving the results of production and economic activity, are presented. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. For students of secondary vocational educational institutions studying in an enlarged group of specialties 38.02.00 "Economics and Management".

scholarly journals PROBLEMS OF INTEGRATED MANAGEMENT OF LABOR PROTECTION IN EDUCATIONAL INSTITUTIONS

2017 ◽  
pp. 51-55
Author(s):  
A. S. Grinina
Keyword(s):  
Higher Education ◽  
Occupational Health ◽  
Russian Federation ◽  
Legal Regulation ◽  
Educational Process ◽  
Educational Institutions ◽  
Institutions Of Higher Education ◽  
Labor Protection ◽  
State Management ◽  
The Russian Federation

In article the author considers the complex of measures of state and municipal occupational health management in institutions of higher education. The article also discusses the main problems of implementing the state policy in the field of labor protection, aimed at preventing industrial injuries and occupational diseases, ensuring the social protection of the workforce and students through the organization of coordinated interaction of subjects of management at all levels, the introduction of economic methods of management, development of social partnership. In this paper the essential theoretical aspects of labour protection in the Russian Federation, the problems of administrative-legal regulation of relations in the sphere of labour protection and the ways of its solution, justifies the author’s position on the subject. The level of effectiveness of the implementation of state management of labor protection in the Russian Federation depends on the dynamics of implementing the system specific security and occupational health aimed at the prevention of accidents, incidents, dangerous occurrences and damage to health. The problem of labour protection in the field of education is one of the topical, as every year in educational institutions of the country injured thousands of children and adolescents, the disabled, dozens of children die from injuries sustained during the educational process. The article may be of interest to researchers, teachers, postgraduates and students of educational institutions of higher education, employees of public administration.

scholarly journals Revisiting the organization of internal financial control and audit at universities

2021 ◽  
Vol 22 (6) ◽  
pp. 608-623
Author(s):  
Dmitrii A. ENDOVITSKII ◽  
Yuliya I. BAKHTURINA
Keyword(s):  
Higher Education ◽  
Financial Management ◽  
Critical Assessment ◽  
Financial Control ◽  
Institutions Of Higher Education ◽  
Economic Activities ◽  
International Standard ◽  
Common Criteria ◽  
Financial Audit

Subject. This article explores the organizational aspects of control activities of universities. Objectives. The article aims to clarify some individual organizational provisions of internal financial control and audit of universities on the basis of a critical assessment of the positions of domestic and foreign researchers, analysis of the current practices of federal institutions of higher education, and the results of the control activities of their founders. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article clarifies the objectives of the internal financial audit through including in its formulation a provision on the analysis of the quality of financial management of the institution according to the International Standard on Auditing (ISA) 315. It assesses the ways used by universities for internal financial controls and audits, and it analyzes their irregularities in the financial and economic activities. Conclusions. The article concludes that the concepts and organizational frameworks of internal financial control and internal financial audit have not been finalized. Control activities of universities need to be standardized, including the basis of common criteria for choosing the ways of organizing it. The methods used to organize internal financial control and auditing at universities do not comply with the principle of independence.

Features of implementation of the competence-based approach in legal education in the direction of “Jurisprudence” in modern Russia in connection with adoption of the new Federal State Educational Standards in Jurisprudence

2021 ◽  
pp. 76-85
Author(s):  
M.Yu. Osipov ◽  
Keyword(s):  
Higher Education ◽  
Legal Education ◽  
Educational Process ◽  
Educational Institutions ◽  
Federal State ◽  
Institutions Of Higher Education ◽  
Educational Standards ◽  
Automated Systems ◽  
The Subject ◽  
State Educational

Analyzed is the problem of implementing the competence-based approach in legal education as one of pressing problems facing Russian legal education. The urgency of this problem is due to the fact that at present new standards have been adopted in various areas of training, incl. the direction 40.03.01 “Jurisprudence” (FGOS 3 ++). In connection with adoption of this standard, the problem arises of understanding the features of the process of its implementation by educational institutions of higher education that train lawyers in this area of training. The subject of the research in this article is the patterns and features of the implementation of the competence-based approach in legal education in this area of training. In the course of the study, the features of the implementation of the competence-based approach in this area of raining in modern Russia were analyzed in connection with the adoption of the new Federal State Educational Standards in jurisprudence. A competence-based model of a lawyer is presented, as well as requirements for the technology for the formation and assessment of formation of competencies in this area of training in modern Russia, including the use of automated systems for compiling educational and methodological documentation that ensure the educational process.

Administrative law. Workshop

2020 ◽  
Author(s):  
Svetlana Zaykova
Keyword(s):  
Higher Education ◽  
Administrative Law ◽  
Educational Institutions ◽  
Federal State ◽  
Institutions Of Higher Education ◽  
Educational Standards ◽  
Wide Range ◽  
The Subject ◽  
General Part ◽  
State Educational

A workshop on the subject "Administrative law" at the undergraduate, master's and specialist program covers 14 topics (General part of administrative law) and contains plans of practical classes, the list of normative legal and other legal acts, recommended literature, test questions, legal issues, practical, creative and test tasks, exercises for work with scientific articles, themes, essays, reports, control and course works, final works. Developed taking into account Federal state educational standards of higher education of the last generation in the direction of training 40.03.01 "Jurisprudence" and the specialty 40.05.04 "Judicial and prosecutorial activities." For students of law faculties of educational institutions of higher education, teachers of disciplines of "Administrative law", "Administrative process", "Administrative responsibility," researchers and practitioners, and a wide range of readers interested in administrative law.

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