scholarly journals ACCOUNTANTS TOWARDS THE ACCOUNTING OF KNOWLEDGE: An analysis of the results of the first technical qualification exam for the creation of the Brazilian National Register of Forensic Accountants

2018 ◽  
Vol 6 (8) ◽  
pp. 190-226
Author(s):  
Jose Antonio De França ◽  
Clésia Camilo Pereira ◽  
Eduardo Tadeu Vieira
Keyword(s):  
Professional Education ◽  
Federal District ◽  
Geographic Region ◽  
Clustering Method ◽  
Spatial Concentration ◽  
National Register ◽  
Specialized Knowledge ◽  
Forensic Accounting ◽  
Level Of Knowledge ◽  
The Creation

This article analyses the results of the first technical qualification exam for the creation of the National Register of Forensic Accountants (NRFA or CNPC, acronym in Portuguese) in Brazil, conducted by the Brazilian Federal Council of Accounting (BFCA  or CFC, acronym in Portuguese) in 2017. Forensic accounting as a specialized knowledge in accounting presents the paradox of the demand for multidisciplinary knowledge as requirement for assisting in the dispute involving equity interest. In this respect, this research aims to investigate the degree of spatial concentration of the performance and the level of knowledge in forensic accounting, separated by geographic region and federation unit (FU), based on the results of the first exam for the creation of the CNPC. The analysis is supported on the assessment of the candidates’ performance, in the exam’s tests, by using the clustering method. The results present robust evidences that it is necessary to improve continuing professional education and show that the highest spatial concentration of performance and level of specialized knowledge are in the South Region and in the Federal District of Brazil, contradicting the premise that they would be in the Southeast Region, as it is the most developed one in Brazil.

PENTINGNYA PENDIDIKAN UNTUK TANAMKAN SIKAP TOLERAN DI MASYARAKAT

2019 ◽  
Author(s):  
Muawanah
Keyword(s):  
Qualitative Research ◽  
Multicultural Education ◽  
Professional Education ◽  
Research Method ◽  
Qualitative Research Method ◽  
Education Management ◽  
The Creation

The purpose of applying education to instill tolerance in society is to form citizens who can realize a common civilization in the life of nation and state, and able to create Indonesian people as a whole. Education is one way to instill tolerant. As for efforts education to instill tolerant attitude in society through: 1) multicultural education and character; 2) education with national insight; and 3) professional education management. The method used in this writing is a qualitative research method descriptive library studi. Expected with education so the community can respect the diversity and eliminate suspicion and discrimination so that the creation of a tolerant society.

Development of Cultural and Historical Tourism in the Regions of Russia (On the Example of the Siberian Federal District) and France (State Regulation): Features of Financial Support

2021 ◽  
pp. 124-135
Author(s):  
Dominique Crozat ◽  
◽  
Tatiana V. Zakharova ◽  
Yulia V. Podoprigora ◽  
◽  
...  
Keyword(s):  
Federal District ◽  
State Regulation ◽  
University Leadership ◽  
Museum Exhibits ◽  
Economic Role ◽  
Theatrical Performances ◽  
History Of ◽  
Local Residents ◽  
The Creation ◽  
Historical Heritage

The aim of the article is to show the history of preservation of cultural and historical heritage and the conditions for sustainable development of modern university cities on the example of university and other museums in Russia (mainly Siberia) and France. The main objective is to demonstrate the creation of harmonious campuses, in which economic, environmental and social principles are balanced, serving, among other things, to attract tourists, which at the same time contributes to the creation of new jobs. Using examples, it is considered how, with the help of coordinated actions of local authorities and university leadership, it is possible to resolve the eternal conflict between tourists and local residents. The development of regional museums and the formation of excursions for museum-educational-historical tourism of the Siberian region are analyzed. The analysis of digitization of museum exhibits and opening of access to collections to visitors from all over the world is shown. All this makes it possible to give museum lessons, to conduct toponymic excursions (scientists’ names of in street names), field games using local history and traditions, and to introduce elements of theatrical performances. The article shows how virtual tours are organized taking into account international examples. The economic role of museums, festivals, exhibitions in the life of the region is highlighted.

Michael Vincent Levey 1927–2008

2009 ◽  
Author(s):  
Christopher White
Keyword(s):  
Professional Education ◽  
National Gallery ◽  
Education Department ◽  
Professional Career ◽  
The Public ◽  
History Of ◽  
New Year’S Eve ◽  
The Creation

Michael Vincent Levey (1927–2008), a Fellow of the British Academy, devoted his professional career to the National Gallery, becoming one of its most distinguished and effective directors. During his time in office (1973–1987), he was substantially responsible for modernising the Gallery in both its attitudes and services to the public. New programmes were introduced and new galleries were built, and, most important of all, a number of masterpieces were added to the collection. At a New Year's Eve party in 1953, Levey met Brigid Brophy, an up-and-coming novelist, the daughter of the writer John Brophy. Love was instantaneous and in six months they were married. His most wide-ranging innovation in the administration of the National Gallery was the creation of a fully professional Education Department. At his death, Levey was engaged in writing a biography of Ellen Terry, which met both his great interest in the history of the theatre and his fascination with a magnetic personality who had long intrigued him.

In Scalia’s Shadow

Never Trump ◽  
2020 ◽  
pp. 197-220
Author(s):  
Robert P. Saldin ◽  
Steven M. Teles
Keyword(s):  
Supreme Court ◽  
Federal District ◽  
Donald Trump ◽  
Checks And Balances ◽  
First Choice ◽  
The Supreme Court ◽  
The Future ◽  
Total Lack ◽  
The Creation ◽  
Trump Administration

This chapter explores the creation of Checks and Balances, a new group of conservative legal critics of the Trump administration. From his racist attack on the federal district judge ruling on the Trump University case and suspicions that he would appoint his own sister to the Supreme Court, to his threats to revise libel law so as to silence his rivals and his nearly total lack of constitutional discussion, Donald Trump was almost no prominent conservative lawyer's first choice. Once he dispatched all his Republican rivals, however, conservative lawyers were in a quandary. The death of Antonin Scalia, the most celebrated conservative jurist of his generation and a leader of the conservative legal movement, put the future of the Supreme Court squarely on the ballot. Once the character of Trump's governance became clear, Checks and Balances emerged to criticize the administration's legal conduct.

scholarly journals The Quality Management System of Additional Professional Education in Higher Educational Institution on the Basis of a Standard Quality System

2019 ◽  
Vol 297 ◽  
pp. 06010
Author(s):  
Albert Simkin ◽  
Tatyana Mozhaeva ◽  
Alexander Proskurin
Keyword(s):  
Higher Education ◽  
Quality Management ◽  
Russian Federation ◽  
Professional Education ◽  
Management System ◽  
Quality Management System ◽  
Quality System ◽  
The Russian Federation ◽  
The Creation

The strategic goal of the state policy of the Russian Federation concerning education is to ensure the quality of functioning of additional professional education (APE) as means of social development, and in this regard, the creation of a modern system of continuous education, i.e. the implementation of the concept of lifelong learning. The solution of this problem is possible on the basis of the development and integration into the overall management system of the educational organization of the quality management system (QMS) of additional professional education, taking into account the specifics of this type of activity. The paper is proposed to develop the QMS of APE of higher education on the basis of a standard model of quality system proposed in 2006 by a consortium of representatives of educational institutions of secondary vocational and higher education of the Russian Federation. The creation of quality systems of educational organizations on the basis of the model of QMS of OO considered in the article, adapted to the specifics of APE will contribute to the creation of conditions for ensuring the quality of training of students of professional educational programs.

A taxonomy of iguanodontians (Dinosauria: Ornithopoda) from the lower Wealden Group (Cretaceous: Valanginian) of southern England

Zootaxa ◽  
2010 ◽  
Vol 2489 (1) ◽  
pp. 47 ◽  
Author(s):  
DAVID B. NORMAN
Keyword(s):  
Short Review ◽  
Geographic Region ◽  
Current Understanding ◽  
Southern England ◽  
Taxonomic Review ◽  
Lower Aptian ◽  
Skeletal Material ◽  
The Subject ◽  
The Creation

This short review discusses current understanding of the history, anatomy and taxonomy of the lower Wealden Groupaged (Valanginian ~141–137Ma) iguanodontian dinosaurs from southern England. English Wealden iguanodontian taxonomy has been the subject of comment and scrutiny since the latter half of the 19 th century. As proposed over two decades ago, iguanodontians recovered from quarries across this geographic region can be subdivided into anatomically and chronologically distinct assemblages. A review of the lower Wealden Group (Valanginian) assemblage (formerly understood to comprise the relatively poorly known and understood taxa Iguanodon dawsoni, Iguanodon fittoni and Iguanodon hollingtoniensis) establishes the presence of two diagnosable taxa: Barilium dawsoni (Lydekker, 1888) comb. nov. and Hypselospinus fittoni (Lydekker, 1889) comb. nov. The upper Wealden Group (Hauterivian–Lower Aptian) assemblage comprises Iguanodon bernissartensis and Mantellisaurus atherfieldensis. Recent suggestions concerning the creation of additional new Wealden Group taxa reflect systemic misunderstandings of the actual skeletal material. A detailed taxonomic review of all Wealden Group iguanodontians is in preparation.

«The roads of Power’s soul»: project of development of autotransport infrastructure and of roadside service in the Central Federal District

2015 ◽  
Vol 9 (3) ◽  
pp. 49-60 ◽  
Author(s):  
Юрий Копылов ◽  
Yuriy Kopylov ◽  
Александр Федулин ◽  
Aleksandr Fedulin ◽  
Олег Афанасьев ◽  
...  
Keyword(s):  
Tourism Development ◽  
Development Program ◽  
Federal District ◽  
Road Transport ◽  
Development Project ◽  
Practical Implementation ◽  
Central Federal District ◽  
Economic Interaction ◽  
The Creation ◽  
The One

The development Program project of road transport and tourism infrastructure «The roads of Power´s Soul» is presented in the article. The program was developed by the Coordinating Council for the development of tourism in the Central Federal District (CFD) of the Association of interregional social and economic interaction «Central Federal District» and the Russian State University of Tourism and Service. The urgency of the creation of generalizing, integral tourism and tourist services development programs for all regions of the CFD is justified in the article. It was noted that tourism is the rapidly growing sector of the economy CFD. But comprehensive solution of issues related to creation of the new tourism products cannot be provided by the only development of the infrastructure. This hinders the development of effective promotion tools, introduction of innovative technologies, staff training in the tourism and service of district. The creation of a unified tourism space is the one of the main directions of the tourism sector development in the Central Federal District. Such approach can only be implemented within a unified inter-regional program of tourism development in district and creating a tourist cluster with the active participation of each subject of the CFD. The program development project of road transport and tourism infrastructure in 2015 - 2025 is proposed in the article. The goals, objectives, stages, outcomes of the program are defined. The scheme of the complex federal automobile segmented tourist ring route through the territory of all the regions - subjects of the CFD is proposed. The main results of a comprehensive analysis of tourist routs, facilities and activities recommended for inclusion in the program are rep- resented. The criteria for selection of destinations and also companies and organizations of tourism infrastructure for inclusion in the Program are substantiated. It is concluded that practical implementation of developed Program is very important; it might be very effective for the tourism development in the Central Federal District and Russia as a whole.

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