scholarly journals PROVISION OF THE PROFESSIONAL COMPETENCE OF THE APPLICANTS OF EDUCATION STUDYING AT THE SPECIALTY “ACCOUNTING AND TAXATION” BY USING THE INFORMATION TECHNOLOGIES OF DISTANCE EDUCATION

2021 ◽  
Vol 1 (25) ◽  
pp. 58-68
Author(s):  
Myroslava Kulynych ◽  
Anna Safarova ◽  
Yuliia Hladun
Keyword(s):  
Distance Education ◽  
Financial Reporting ◽  
Information Technologies ◽  
Professional Competence ◽  
Academic Staff ◽  
Educational Process ◽  
International Standards ◽  
Information Support ◽  
Professional Competencies ◽  
Managerial Accounting

Abstract. The article considers the need to introduce the latest computer technologies into the educational process to contribute to the formation and provision of professional competencies of applicants of education studying the specialty “Accounting and Taxation.” Modern information technologies used in the educational space are considered an essential factor in the interaction between teacher and students. Distance education flexibility, i.e., the ability to study individually, choosing the time, place, and tempo of learning, are precisely the advantages, which are considered while organizing the educational process. The task of academic staff is to provide the students with maximum opportunities to remotely process the proposed material and perform all control exercises conveniently in compliance with the requirements for specific tasks. Distance education can be used as the main form of education for preparing students of the second level of education studying at the specialty “Accounting and Taxation”. To investigate the information support of professional competencies of applicants of education studying at “Accounting and Taxation”, we analyzed the practical experience of bachelors and masters studying the following accounting disciplines at Lesya Ukrainka Volyn National University with the use of distance education methods: “Managerial Accounting”, “Forensic accounting expertise”, “Accounting in foreign countries”, “Accounting and Taxation of international transactions”, “Accounting in enterprise management”, “Applied econometrics”, “International standards of accounting and financial reporting”, “Financial reporting consolidation”.  The educational material allocation and access to it took place using standard software tools. The type of courses and features of the work organization depends on the format of a course chosen at its creation and adjustment stage. During the development of distance learning courses in the modern educational space, more attention is paid to the information environment service – “Moodle”.

scholarly journals Practice of using interactive technologies for bachelor of applied computer science training during the COVID-19 pandemic

2020 ◽  
Vol 8 (4) ◽  
pp. 6
Author(s):  
A. V. Ponachugin
Keyword(s):  
Distance Education ◽  
Distance Learning ◽  
Student Satisfaction ◽  
Information Technologies ◽  
Educational Process ◽  
Professional Competencies ◽  
Federal State ◽  
University Graduates ◽  
Interactive Technologies ◽  
Applied Informatics

Introduction. The relevance of the topic is due to the requirements of the new Federal State Educational Standard (FSES) in the direction of training bachelor's degree 09.03.03 «Applied Informatics», which assumes that university graduates have universal, general professional and professional competencies. Among the general professional competencies there is ICT-competence, which consists in the competent use of modern information technologies.The object of the research is interactive technologies used in the conditions of distance education.The subject of the research is the degree of student satisfaction with the methods of interactive learning in the context of distance education, organized in connection with the prevention of the spread of the new coronavirus infection (COVID-19). Scientific novelty – innovations in the education sector, innovative approaches to support the continuity of education and learning during the coronavirus pandemic are identified and systematized.Materials and Methods. Analysis of domestic and foreign literature, pedagogical experiment, survey of subjects of the educational process, methods of comparison, analysis and synthesis.Results. In the course of a survey to establish the level of student satisfaction with distance learning using interactive technologies during the coronavirus pandemic, the following results were obtained: about 77-85% of students believe that electronic courses in LMS are enough to organize distance learning, accordingly, there is no need to introduce additional forms of distance learning; 75% of the surveyed students believe that it is not necessary to tie webinars and online lectures to the curriculum.Discussions and Conclusions. For the organization of distance learning, each teacher individually chooses educational services and platforms, giving preference to those that are more accessible in terms of cost of use, have advanced functionality and a convenient interface. It can be noted that during the implementation of educational activities in a distance format in the direction of training «Applied Informatics» during the coronavirus pandemic, in addition to Moodle, Webex, Zoom, Skype were actively used.

The assessment of professional competence in university digital environment

2020 ◽  
pp. 52-60
Author(s):  
Yu. V. Vainshtein ◽  
R. V. Esin
Keyword(s):  
Learning Outcomes ◽  
Information Technologies ◽  
Professional Competence ◽  
Educational Process ◽  
Professional Competencies ◽  
Digital Environment ◽  
Education Standards ◽  
E Learning ◽  
Level Of Training ◽  
New Education

The article presents a methodology for assessing the level of formation professional competencies in university digital environment. The proposed methodology includes principles that should be taken into account when assessing learning outcomes in the digital environment, a three-step approach to building the educational process using adaptive e-learning course (AELC), and a model for assessing the formation of professional competencies in AELC. The scientific novelty of the methodology is constructing a model that includes formalizing the structure of an adaptive e-learning course and means of assessing labor functions: knowledge, skills and labor actions according to the cognitive, praxiological and motivational/axiological components of competency. The formalization of the structure and evaluation tools of the adaptive e-learning course was carried out to assess the results of the formation of professional competencies. Formulas are proposed for assessing professional competency for individual modules of the discipline, for the discipline and for the educational program as a whole, implemented in digital environment. The results of testing the methodology for assessing the formation of professional competencies in teaching students of the direction of training “Information Systems and Technologies” in School of Space and Information Technologies of Siberian Federal University are presented. The approach allows us to minimize the subjectivity of the teacher in assessing student learning outcomes, and also allows for automated assessment of the level of formation professional competencies in the digital environment and, according to the new education standards (FSES 3++), provides sufficient objectivity in assessing formation level. In the future, the proposed method can be extended to estimate the level of formation of universal and general professional competencies of the curriculum and to become the universal tool to assess the level of training of the graduates.

MEGATREND OF DISTANCE EDUCATION: ADVANTAGES, DISADVANTAGES, RISKS

2020 ◽  
pp. 7-18
Author(s):  
Dmytro Dzvinchuk
Keyword(s):  
Social Networks ◽  
Distance Education ◽  
Distance Learning ◽  
Information Technologies ◽  
Educational Process ◽  
Free Access ◽  
Technical Aspects ◽  
Modern Information ◽  
Process Loss ◽  
Independent Work

The article considers some psychological, pedagogical and technical aspects of the introduction of distance learning. It is emphasized that the main purpose of creating a system of distance education is to ensure free access to educational resources through the use of modern information technologies and social networks and to create conditions for citizens to exercise their rights to education. The main disadvantages of distance education are depersonalization, lack of proper motivation of participants in the educational process, loss of educational and socialization functions of education, hyperbolization of independent work, low level of control over the educational process.

scholarly journals A model of personal-oriented training of bachelors of technical profile for high-tech industries

2019 ◽  
Vol 27 (102) ◽  
pp. 69-87 ◽  
Author(s):  
Nataliya Nikolaevna Saveleva
Keyword(s):  
Information Technologies ◽  
Educational Process ◽  
Professional Competencies ◽  
High Tech ◽  
Master's Degrees ◽  
Training Approach ◽  
Student Training ◽  
Research Experiment ◽  
Improved Model ◽  
Two Stages

Abstract The higher education in Russia is now divided into two stages: Bachelor’s and Master’s degrees. Regretfully, the educational process of baccalaureate students has revealed unsatisfactory preparation of young specialists, who have to undergo further training and adaptation to a high-tech industry. The lack of professional competencies of graduating students is rather disappointing for employers. Therefore, it becomes vital to improve the educational process and implement significant changes to the methodological system of education. It is necessary to encompass information technologies. This study is devoted to the educational program for mechanical engineers, which has been developed according to the main employers requirements. The effectiveness of this training approach was proved during the research experiment. It proved the hypothesis that the improved model of student training: leads to a more active and effective studying process, incorporates an individual approach to each student, and contributes to a more efficient development of professional competencies.

scholarly journals Valuation of Biological Assets at Fair Value

2019 ◽  
Vol 13 (3) ◽  
pp. 59-70
Author(s):  
A. O. Beryoza
Keyword(s):  
Financial Reporting ◽  
Foreign Market ◽  
Fair Value ◽  
World Market ◽  
International Standards ◽  
Information Support ◽  
Accounting Systems ◽  
Investment Projects ◽  
Financial Reporting Standards ◽  
The World

Today the globalisation of the world market leads to the necessity of constructive interaction in the international market and forming common standards of accounting. Transnational corporations as a phenomenon of worldwide integration are businesses with units in different countries of the world. Special issues of information support of management in agricultural organisations have become very important in the conditions of the market economy. Clear and transparent accounting in such enterprises requires the existence of common international standards. Such standards could become International Financial Reporting Standards (IFRS). They are designed to provide an understanding of financial processes in different countries for the interaction between investors and potential investment projects located in different national accounting systems. The standard “Agriculture” has great importance for the Russian Federation. Agriculture is one of the leading sectors of our country, supplying products for both domestic and foreign market. Accordingly, the adoption of this standard and the implementation of its provisions is an important and urgent issue of today’s economic reality. Introduction of this standard leads to the formation of fundamentally new methodological bases of the accounting of agricultural activities based on the market value of assets because paragraphs 12–13 of this Standard states that during the initial and subsequent valuation of biological assets will be measured at their fair value fewer costs to selling. Thus, the need to allocate biological assets in the separate account-economic category, their reflection in the accounting at fair value by the provisions of IAS 41 has determined the relevance of the topic, goal, objectives and logic of the article.

scholarly journals Environmental Impact of Educational Quality Preparation of Students in Higher Education

2017 ◽  
pp. 17-21
Author(s):  
Yu. Atamanchuk
Keyword(s):  
Higher Education ◽  
Information Technologies ◽  
Professional Competence ◽  
Educational Institution ◽  
Educational Environment ◽  
Educational Process ◽  
Educational Institutions ◽  
Learning Tools ◽  
Higher Educational Institutions ◽  
Higher Educational

The article deals with the creation of unified information-educational environment of an educational institution, requirements to it, the organization of the educational process based on it, as well as all its constituent parts presented in an educational institution. A promising field of research of the problem of information technologies usage in students' learning activities can become the experimental study of the beliefs of students, scientific-pedagogical and pedagogical staff of higher education institutions on e-learning tools and their application in the educational environment. Moreover, it is worthwhile to mention that the problem of effective use of modern ICT disciplines is studied by many professors of higher educational institutions. However, its incorrect usage leads to the substitution of the learning objectives. Nowadays it is possible to reduce the educational process in universities not only by knowledge mastering, but also teaching students to learn and apply their new knowledge and information as effective, as it is possible. Numerous theoretical and practical research characteristics of the information technology in the students’ educational process claim that this approach is a response to students’ social demands and needs, since it contributes to the formation of professional competence of future professionals. One of the most important factors that significantly effects the quality of education is the usage of modern information technologies. Modern graduate students should have special professional tools and solve working problems, using information systems. Thus, the introduction of innovative information technologies in higher educational institutions enables future professionals to expand their potential abilities and encourages active learning.

scholarly journals IMPLEMENTATION OF INTERNATIONAL STANDARDS OF SUPREME AUDIT INSTITUTIONS TO THE FINANCIAL AUDITS OF THE ACCOUNTING CHAMBER OF UKRAINE

2020 ◽  
pp. 32-41
Author(s):  
V. Nevidomyi ◽  
Yu. Myronenko ◽  
K. Kanonishena-Kovalenko ◽  
Ya. Horobchuk
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Information Technologies ◽  
International Standards ◽  
Decision Makers ◽  
Free Access ◽  
Financial Audit ◽  
Modern Information ◽  
User Friendly

The peculiarities of financial audits conducted by the Accounting Chamber of Ukraine according to a methodology that meets the requirements of ISSAI are explored. The Financial Audit Manual with detailed instructions, audit procedures, and templates of audit documentation, elaborated by the Accounting Chamber and international partners in 2019, is considered. The analysis of the experience of 31 European SAIs showed that most of SAIs do not publish audit manuals, in particular, only SAI of Albania, Georgia, Lithuania, Moldova, and Romania provided free access to financial audit manuals. The methodological recommendations for conducting the financial audit by the Accounting Chamber of Ukraine, adopted and published in 2015, cover all the issues that are outlined in such manuals of SAIs from those countries..Besides, the risks of providing open access to the Financial Audit Manual, elaborated by the Accounting Chamber of Ukraine were detected. They are the risks of fraud by officials of audited entities, not detecting a material risks by auditors, the use of intellectual property of the Accounting Chamber for commercial purposes by other entities and reputational risks due to breach of agreements with international partners involved in the development of the manual. The Financial Audit Manual was tested on six financial audits conducted by the Accounting Chamber in 2019 and main results are analyzed in the paper. Significant deficiencies of internal control, fraud risks and risks associated with accounting, budgeting and financial reporting software, and the need of improvement in accounting policies, internal control and workflow in all audit entities were identified. Additionally,, the audit results are presented in a user-friendly format tailored to the needs of decision- makers, with an emphasis on issues that require rapid response. Based on the conducted analysis, the conclusions about the low quality of financial and budgetary reporting of public sector entities and the systematic nature of identified problems and risks were made. Thus, the importance of financial audits was emphasized and the proposals for further improvement of this type of audit of the Accounting Chamber were elaborated. In particular, updating of the legislation and internal documents, usage of modern information technologies and software for audits, translation of ISSAI, training for staff, changes in personnel policy, improvement of the quality control system.

scholarly journals APPLICATION OF INNOVATION INFORMATION TECHNOLOGIES IN ORGANIZATION OF STUDENT PRACTICE

2018 ◽  
pp. 173-178
Author(s):  
O. Manzij ◽  
S. Andreychuk ◽  
A. Senyk
Keyword(s):  
Information Technology ◽  
Information System ◽  
Information Technologies ◽  
Educational Process ◽  
Information Support ◽  
Practical Training ◽  
Web Based ◽  
Modern Information ◽  
Student Practice ◽  
And Control

Introduction: The information society generates new forms of organization of the educational process, including the process of passing student practice. Organization and passing of practice requires both practitioners and students to take certain actions that can be accelerated and optimized with the usage of modern information and computer technologies. Recently,the considerable attention has been given to  the issue of organizing the process of student practice by both Ukrainian and foreign scholars. However, the very use of information technology in the organization of student practice data from scientists was not considered. The authors of the article focused on the study of the Internet technologies usage in the organization and practice of students of higher education institutions. The article proposes a new approach to improving the quality of information support for the organization and conducting of student practice. Purpose: Research of the problem with organizing the students' practical training in the system of professional training students at educational levels "Bachelor" and "Master"; Demonstration of the functional capabilities of the created web-based information system "Practice" as an example of the application of modern technologies for information support, analysis and optimization of organizational decision making while undergoing internship in a higher educational institution. Methods: The method of parsing analysis and the method of social modeling for analyzing problem issues in the organization of the  student's practice process and the creation of an appropriate IT project has been applied. Results: A variant of innovative solution and optimization of information provision of the process of organizing various types of student practice with the use of modern information technologies is offered - web-oriented information system. The functionality of the created web-based information system "Practice" has been prepared, tested and described. Web-IP Practice is developed as a web application, the server part of which is implemented on the basis of the AMP software package, which includes: Apache, MySQL, PHP. The components of this complex are distributed with free licenses, thus, the Web IP Practice can function without the usage of expensive software. The modular structure of the system makes it possible to set up access, registration and authentication and manage user data, manage events and generate reporting documents for organization and practice. The proposed web-IP Practice provides opportunities for the following tasks: - informing students about organization and passing of practice; - preparation of documentation package on organization and passing of practice; - management and control of the process of passing the practice; - formation of reporting materials. Conclusion: Application of information technology in the organization of student practice is effective and provides the ability of  automatically formation and control the database, manage and control the process of organizing practices using web technologies. Monitoring the practice of remote access provides cost savings and time optimization. Elaboration of all worksheets (journal of practice) in electronic form and by sharing allows to supervise and effectively organize the close cooperation of the leader and the student during the practice.

scholarly journals Effectiveness of Organizing Students’ Self – Education with the Facilities of Media Resources in Educational Media Environment

2021 ◽  
Vol 11 (2) ◽  
pp. 756-764
Author(s):  
Zakhro Umarova
Keyword(s):  
Digital Media ◽  
Information Technologies ◽  
Professional Competence ◽  
Cognitive Activity ◽  
Educational Process ◽  
Educational Media ◽  
Joint Work ◽  
Digital Resources ◽  
Media Environment ◽  
Self Learning

New information communication technologies and digital media are changing our world and the way we learn. Therefore, the introduction of ICT in the professional activities of teachers in our time is inevitable. Information technologies open up new opportunities for improving the educational process, activate the cognitive activity of students and allow organizing the independent and joint work of students and teachers at a higher - creative level. With countless educational resources, ICT can help improve teaching and learning process. Teachers can use various of educational digital resources, among them, media resources contribute to increasing student engagement thus improving traditional teaching methods. The increasing use of ICT and digital technologies is stimulates a growing demand for new professional competencies. New requirements are being put forward for the professional competence of teachers in the context of the digitalization of the education system. In this context, it is about ICT, digital and media competencies of future teachers. This article reveals the methods for the development of these competencies through the organization of self-education of students in educational media environment. In educational media environment, which is offered by us, media resources introduced as open educational digital resources for self-learning modular short courses under the subject "Information Technologies in Education". The study showed that, media resources serve to enrich the educational process with visual materials and to increase the efficiency of student self-learning.

scholarly journals Assessment of the level of motivation to learning and communicative competence of students at the clinical department of a medical university

2020 ◽  
pp. 23-29
Author(s):  
V. G. Sharova ◽  
О. V. Zamyatkina ◽  
Yu. A. Zhilyaeva ◽  
E. V. Gavriliuk
Keyword(s):  
Professional Competence ◽  
Outpatient Service ◽  
Educational Process ◽  
Professional Competencies ◽  
High Tech ◽  
Ability To Work ◽  
Clinical Department ◽  
Motivation For Learning ◽  
Level Of Motivation ◽  
The University

The study examined some aspects that affect the motivation of medical students to study and the formation of a part of professional competencies aimed at assessing the ability to work with patients in practice. The aim of the work was to assess the views of KSMU students about the importance of the educational process, motives that affect the success in obtaining education, professional prospects, career growth. The study was carried out by the method of questioning 68 4th year students and 85 6th year students of the medical and preventive medicine faculty. To study the motivational sphere of the personality, we used the methodology "Motivation for studying at a university". To study the formation of a part of professional competencies (communicative and educational), a questionnaire developed by us was used, aimed at assessing the ability to work with patients in practice. The results of the study showed that students adequately chose their profession and are satisfied with the process of studying at the university. However, senior students have higher rates. Moreover, they have different motivation for learning. The dominance of mastering the profession under the influence of the psychological aspect is becoming stronger among sixth-year students. When analyzing the questionnaire on the degree of professional competence, it was revealed that the outpatient service and district doctors remain in secondary roles, forced to concede laurels and money to high-tech hospitals and narrow-profile specialists, and university students are a product of time. Thus, the teacher of the clinical department has a great responsibility in the formation of professional competencies and strengthening the student's motivation for learning.

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