Compliance of the Accounting System with the Natural Classification Requirements

2020 ◽  
Vol 7 (3) ◽  
pp. 47-55
Author(s):  
A. E. Kovalev
Keyword(s):  
Subject Area ◽  
Practical Significance ◽  
Accounting System ◽  
Natural Classification ◽  
Analysis And Synthesis ◽  
Late Twentieth ◽  
The Subject ◽  
Further Development ◽  
Late Twentieth Century

The role of classification in science and other spheres can hardly be underestimated. Accounting is no exception. The requirements to “natural classification” were formulated in the late twentieth century and can be used for further development and improvement of accounting. The article is devoted to the analysis of the accounting system for compliance with the requirements of natural classification. Accounting information is generated on the basis of classification, with accounts themselves used as classification criteria. The existing system of accounting was analyzed for compliance with the major twelve natural classification requirements to find out that the system is totally incompliant with five of these requirements and five more are met only partially. In order to analyze the accounting system for compliance with the remaining two requirements it is necessary to start with decomposition of accounts into separate classification groups. The methods of scientific classification, formal logic, comparison, analysis and synthesis are used in this work. The results of the study can be used to improve the organization and planning of scientific research in the field of accounting. The research is of practical significance as it provides the recommendations on changing the composition and special features of accounts to meet the requirements of natural classification which in turn will reveal the very essence of the subject area in multidimensional and logical way.

Concerning the abuse of power by an official

2020 ◽  
pp. 103-110
Author(s):  
Ihor Oheruk
Keyword(s):  
Criminal Code ◽  
Comprehensive Analysis ◽  
Practical Significance ◽  
Abuse Of Power ◽  
Government Functions ◽  
Analysis And Synthesis ◽  
The Status ◽  
The Subject ◽  
Criminal Legislation ◽  
Logical Semantic

Purpose. The purpose of the work is to analyze the application of the second and third parts of Article 3692 of the Criminal Code of Ukraine to officials in the context, that defines them by the Criminal Code of Ukraine in the note to Article 364 of the Criminal Code of Ukraine. Methodology. The methodology includes a comprehensive analysis and synthesis of the available scientific and theoretical material and the formulation of relevant conclusions and recommendations. In the course of the study, the following methods of scientific knowledge were used: terminological, logical-semantic, system-structural, logical-normative. Results: in the course of research the cause of criminalization of such act as "abuse of power" is considered, the subject of the specified criminal act which has the features of "an official" in the context, that defines it by the note to Article 364 of the Criminal Code of Ukraine is analyzed and the main ways of committing criminal acts, that are provided for in this article of the Criminal Code of Ukraine are identified. Originality. The study found, that one of the key conditions for the opportunity to influence officials, that are authorized to perform government or local self-government functions, is the position held by the official and the related opportunities. Therefore, taking into account the opinion of the scientists, that the subject of crimes, that are provided for by the second and third parts of Article 3692 is special, the peculiarities of which is the cumulative feature, that denotes, that such person is not endowed with the status of an official, well-founded need to specify the criminal legislation of Ukraine in terms of the application the second and third parts of Article 3692 of the Criminal code of Ukraine concerning officials in the context, that defines them by the criminal legislation of Ukraine in the note to Article 364 of the Criminal Code of Ukraine. Practical significance. The research results can be used in lawmaking in the improvement of anti-corruption legislation.

STRUCTURAL COMPONENTS OF THE PRIVATE MEDICAL SECTOR ACTIVATION MECHANISM

Economical ◽  
2019 ◽  
Vol 2 (2(21)) ◽  
pp. 170-177
Author(s):  
Anzhela Bairak ◽  
Keyword(s):  
Health Care ◽  
Health Care System ◽  
Activation Mechanism ◽  
Practical Significance ◽  
Structural Components ◽  
Medical Sector ◽  
Analysis And Synthesis ◽  
Private Medicine ◽  
Care System

The article examines the problems of private medicine in the health care system of the country. The aim of the article is to determine the structural components of the mechanism of activation of the private medical sector as a reserve for the provision of quality and affordable medical services and a driver for the development of the medical industry. The descriptive-analytical method, methods of analysis and synthesis, comparison, statistical, analysis and scientific generalization were used in the paper. The study substantiates the strengthening of the role of the private medical sector in the health care management system. The key problems of the domestic private medical sector and the restraining factors of its development are identified. It is concluded that it is necessary to develop a mechanism to promote the development of private medicine through a policy of active change in the health care system. The directions of activation of the private medical sector as a target reference point in the process of determining the structural elements of the organizational and economic mechanism are outlined. The structural detail of the mechanism of activation of the private medical sector for optimization of the health care system is offered. The practical significance of the obtained results is that the results of the research presented in the article are a practical basis for the development and improvement of mechanisms of public administration in the field of health care.

Mobile Learning to Support Computational Thinking in Initial Teacher Education

2021 ◽  
Vol 13 (1) ◽  
pp. 49-62
Author(s):  
Cornelia Connolly ◽  
Raquel Hijón-Neira ◽  
Seán Ó Grádaigh
Keyword(s):  
Teacher Education ◽  
Mobile Learning ◽  
Mobile Applications ◽  
Computational Thinking ◽  
Positive Influence ◽  
Subject Area ◽  
Initial Teacher Education ◽  
Quasi Experimental ◽  
The Subject

Research on the role of mobile learning in computational thinking is limited, and even more so in its use in initial teacher education. Aligned to this there is a need to consider how to introduce and expose pre-service teachers to computational thinking constructs within the context of the subject area they will teach in their future classrooms. This paper outlines a quasi-experimental study to examine the role of mobile learning in facilitating computational thinking development amongst pre-service teachers in initial teacher education. The study enquires if there are significant differences in grades achieved in computational thinking and programming learning when mobile learning is introduced. Findings showed and reaffirmed the positive influence of the mobile applications on the development of computational thinking amongst the pre-service teachers who participated.

Сonceptual assessment of the implementation of the principles of inclusive rural areas development with the participation of agroholding integrated formations

Ekonomika APK ◽  
2021 ◽  
Vol 317 (3) ◽  
pp. 97-111
Author(s):  
Oleksandr Shpykuliak ◽  
Mykola Ihnatenko ◽  
Andrii Shvets
Keyword(s):  
Rural Areas ◽  
Agricultural Sector ◽  
Inclusive Development ◽  
Practical Significance ◽  
Future Research ◽  
Socially Responsible ◽  
Responsible Management ◽  
Analysis And Synthesis ◽  
Methodological Assessment

The purpose of the article is to make conceptual assessments of the implementation of the principles of inclusive rural areas development with the participation of agroholding integrated formations. Research methods. In the course of the research a number of general scientific and special methods were used, in particular: system-structural analysis and synthesis as the main methodological tool (in the analysis of directions of social responsibility and inclusive development of agroholding integrated formations); monographic (in determining the essence and methodological assessment of the role of agroholding integrated formations as integrated structures in the inclusive development of Ukraine's economy); extrapolations (with substantiation of potential and possibilities of strengthening of inclusive orientation in development of agroholding integrated formations for the future). Research results. The methodological context of inclusiveness in the effects of management in the agricultural sector of the economy in the formation of the concept of sustainability is outlined. Institutional and organizational-economic characteristics are revealed and priority roles of agroholding integrated formations in realization of principles of inclusive development of rural territories are identified. The emphasis on the direction of development of agroholding integrated formations on realization of projects of socially responsible management which will consider features of development of rural territories is defined as effective and methodically expedient. Scientific novelty. The methodological context of inclusiveness in the effects of management in the agricultural sector of the economy in the formation of the concept of sustainability is outlined. Institutional and organizational-economic characteristics are revealed and priority roles of agroholding integrated formations in realization of principles of inclusive development of rural territories are identified. The emphasis on the direction of development of agroholding integrated formations on realization of projects of socially responsible management which will consider features of development of rural territories is defined as effective and methodically expedient. Practical significance. Methodological substantiation of organizational and economic characteristics and conceptualization of the role of agroholding integrated formations in the implementation of the principles of inclusive rural areas development with proof of the need for stimulating involvement of this type of structures in the implementation of socially responsible management with projection to achieve sustainability through inclusiveness. Tabl.: 2. Refs.: 50.

‘A Victorian community overseas’ transformed: demographic and morphological change in suburban Melbourne, Australia, 1947–1981

Urban History ◽  
2014 ◽  
Vol 42 (3) ◽  
pp. 463-482
Author(s):  
SEAMUS O’HANLON
Keyword(s):  
Twentieth Century ◽  
Morphological Change ◽  
Metropolitan Area ◽  
Building Industry ◽  
Victorian Era ◽  
Late Twentieth ◽  
Post War ◽  
Late Twentieth Century

ABSTRACTOne of the world's great Victorian-era suburban metropolises, Melbourne, Australia, was transformed by mass immigration and the redevelopment of some of its older suburbs with low-rise flats and apartments in the post-war years. Drawing on a range of sources, including census material, municipal rate and valuation books, immigration and company records, as well as building industry publications, this article charts demographic and morphological change across the Melbourne metropolitan area and in two particular suburbs in the mid- to late twentieth century. In doing so, it both responds to McManus and Ethington's recent call for more histories of suburbs in transition, and seeks to embed the role of immigration and immigrants into Melbourne's urban historiography.

scholarly journals FSBu 25/2018 “Accounting for Leases”   and IFRS 16 “Leases”: A comparative Analysis of Key Provisions

2020 ◽  
Vol 6 (6) ◽  
pp. 42-51
Author(s):  
V. S. Plotnikov ◽  
O. V. Plotnikova
Keyword(s):  
Structural Information ◽  
Balance Sheet ◽  
Financial Statements ◽  
Practical Significance ◽  
Accounting System ◽  
The Subject ◽  
The Cost ◽  
Lease Accounting ◽  
Comparative Description

The article is devoted to the problem of accounting reflection of rental relations, which has been the subject of discussion by professional accountants for more than 100 years. At present, more standards are devoted to this problem in world practice than to other accounting objects. Nevertheless, a number of issues remain unresolved. The methodological framework of the study is based on a comparative description of the provisions of IFRS 16 “Leases” and FSBU 25/2018 “Accounting for Leases” and includes a new institutional theory, Conceptual framework for the presentation of financial statements. The research methodology provides for the reclassification of balance sheet items, which allows for significant structural information regarding the reflection of rental objects. The analysis revealed the following differences in standards: the Russian FSBU 25/2018 unreasonably introduces accounting for leasing transactions into the financial lease accounting system; insufficiently convincingly and without proper evidence the issues of identification of financial lease accounting objects are covered. The prospective direction of accounting for financial leases is the possibility of reflecting the property transferred by the lessee as an element of the cost of financial capital, at the same time, the tenant’s long-term obligations should be recognized as existing obligations. The practical significance of the study is determined by the possibility of reducing the level of debt in the balance of the parties to the lease transaction.

“When Women Do the Work of Men”: Representations of Gendered Occupational Identities on British Railways in World War I Cartoons

2019 ◽  
Vol 117 (1) ◽  
pp. 47-78
Author(s):  
Emma Robertson ◽  
Lee-Ann Monk
Keyword(s):  
Women Workers ◽  
World War I ◽  
Occupational Culture ◽  
World War ◽  
National Union ◽  
Late Twentieth ◽  
Traditional Work ◽  
Late Twentieth Century ◽  
Do So

During World War I in Britain, women workers took on previously men-only jobs on the railways. In response to this wartime development, the National Union of Railwaymen published a series of cartoons in their journal, Railway Review. These images depicted women employed as porters and guards, occupying the engine footplate, and acting in the role of station-mistress. Through a close reading of the cartoons, and related images in the journal, this article examines how the humorous portrayal of female railway workers reinforced masculine occupational identities at the same time as revealing ambiguities in (and negotiating anxieties over) the gendered nature of railway employment. Despite wartime labour shortages, certain occupations, notably the driving and firing of steam trains, remained stolidly men’s work and would do so until the late twentieth century. By scrutinising the construction of gendered occupational culture in union journals, we can better understand the tenacity of notions of “traditional” work for men and women on the railways.

Features of using technology of project training to increase the interest of students studying biology

2020 ◽  
Vol 44 (3) ◽  
pp. 172-181
Author(s):  
G. Baitasheva ◽  
◽  
А. Musina ◽  
A. Issayeva ◽  
Zh. Myrzabaeva ◽  
...  
Keyword(s):  
Group Work ◽  
Cell Biology ◽  
Use Of Technology ◽  
Teachers And Students ◽  
Asking Questions ◽  
The Subject ◽  
Relationship Of ◽  
The Relationship ◽  
Further Development

On the basis of the updated educational program were discussed issues of application of design technologies, in biology lessons in the section «Cell Biology» on the method of spiral training. Communication between parents, teachers and students is provided for in project technology. The point is that interest in the topic will increase by asking questions to parents. I was asked to voice my question, share my ideas through group work. The analysis of the works of these scientists is carried out and some stages of application are noted. In order to increase the interest of students studying the subject of biology, the specifics of the use of technology in project training are determined. In the field of biology are defined stages of work aimed at further development and consolidation of data on the topic «Cell Biology». The role of the teacher was shown. Highlighted the relationship of parents with children and friendship, communication in the classroom.

EXODUCTION

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Richard Schechner
Keyword(s):  
Twentieth Century ◽  
Oral Transmission ◽  
Transmission Of Knowledge ◽  
History Of ◽  
Late Twentieth ◽  
Late Twentieth Century

This essay by Richard Schechner dedicated to a mythical figure of the theater of the late twentieth century; a work of critical reconstruction that has contributed decisively to consolidating the legacy of Grotowski, just a few months after his death. In addition to fixing some essential terms of the vocabulary, together with the contents and the periodization of the Grotowskian work (aspects that Grotowski in life were entrusted exclusively to oral transmission), the essay retraces the formation of Grotowski, the aspects linked to his character, the specific forms of his research and his transmission of knowledge, the exercise of leadership, the role of his collaborators, the sources, the mystical side, his relationship with the spirit of time, the importance (and weakness) of his opera, in the history of twentieth century theater.

THEORETICAL DEFINITIONS FOR AUXILIARY CONCEPTS OF VARIOUS LEVELS OF ABSTRACTION

2020 ◽  
pp. 28-31
Author(s):  
Valentin Karpovich
Keyword(s):  
Theoretical Model ◽  
Subject Area ◽  
Theoretical Concept ◽  
Theoretical Knowledge ◽  
Practical Application ◽  
Levels Of Abstraction ◽  
Theoretical Concepts ◽  
The Subject ◽  
Logical Constraints

Theoretical knowledge may contain various levels of abstraction represented by logical constructions from the observed characteristics of objects from the subject area of the theory. The degree of abstractness can be de-scribed by the complexity of the structures obtained from the initial observational terms. Such auxiliary construc-tions are characterized as explicit or implicitdefinitions of theoretical concepts in terms of observational. One of the techniques for constructing such definitions is the operationalization of abstractions by a system of reduction sentences. In this case a theoretical concept is characterized as “open” and plays a role of logical and methodo-logical constraints for expanding the possible connections of the theoretical model with the help of concepts from the domain of intended practical application.

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