scholarly journals CONTINUOUS PROFESSIONAL TRAINING OF AUDITORS: ESSENCE, LEGISLATIVE REGULATION AND IMPLEMENTATION PROCEDURE

2021 ◽  
Author(s):  
Olha Puhachenko ◽  

The strategy of development of the Auditor’s Chamber of Ukraine until 2023 one of the tasks and priorities of its activities is to ensure the high level of qualification and independence of auditors of the countries, as well as the creation of a system of continuous occupational training of auditors on the basis of International Education Standards for Professional Accountants, so this study is relevant and important. The purpose of the article is to investigate the essence of legislative regulation and procedure for continuous vocational training of auditors. The research methodology was based on general scientific methods: systematic, logical, historical, analysis, induction, deduction, as well as the use of methods of classification and grouping; the graphical method was used to increase the accuracy of the obtained results. It was found that in Ukraine at the legislative level are defined forms, types, scope, duration, conditions and procedures for monitoring the auditors of continuous vocational studies. It is determined that the main forms of continuous apprentice training of auditors are full-time, part-time, distance and their combinations. It is defined that the types of continuing occupational training of auditors are educational, short-term and other measures, and each of these types is followed by specific activities with their duration. Investigated subjects that can conduct continuous vocational training of auditors and educational activities under the Law of Ukraine “On Auditing Financial Statements and Auditing Activities” and the Directive “On Approval of the Procedure for Continuous Professional Training of Auditors”. Consolidated documents confirming the eligibility of entities (legal entities, audit firms and professional organizations of auditors and/or accountants) that can conduct continuing occupational training for auditors and educational activities. The conditions under which the compliance of such subjects to the requirements for educational activities is confirmed or a reasoned decision on their non-compliance with the approved requirements is provided. Generalized information that should contain the program of the educational event; mandatory data to be displayed in the document of confirmation of continuing vocational studies; subjects who have the right to verify compliance with the requirements of continuous occupational training of auditors; the minimum amount, duration of continuing apprentice training of auditors. In addition, the responsibility of auditors in the form of statutory penalties for non-compliance with the requirements for their continuing vocational training is noted.

Author(s):  
Alan John Olsen ◽  
Zena Burgess ◽  
Rajeev Sharma

International students do just as well as Australian students. This is the key finding from a study of the academic performance of 338,000 full-time students at 22 Australian uni- versities in 2003. The results of the study are important to international education professionals globally at a time when there have been allegations that Australian universities were dropping stan- dards to favor foreign students. The Sydney Morning Herald claimed in June 2005 to have found evidence of quality falling at universities to cater to international students with poor English seeking degrees so as to be accepted for migration. The research proved these allegations to be untrue. Australian students passed 89.4 percent of courses attempted, international students 88.8 percent. The results suggest that in their recruitment of international students Australian universities set their standards at about the right level.


2020 ◽  
Vol 87 ◽  
pp. 00038
Author(s):  
I.B. Bicheva ◽  
S.N. Kaznacheeva ◽  
G.A. Paputkova

The authors consider the process of diagnosing the development of the independence of future teachers of vocational training. The authors underline the necessary to study the level of development of the independence of future teachers of vocational training. Nowadays, it is important to have a competitive professional teacher who is able to solve educational and professional tasks effectively. Three levels of formation of independence of future teachers of vocational training (low (reproductive), medium (reconstructive), high (creative, proactive) are determined in it. There is their description. There are the results of diagnostics of the level of independence formation among full-time and part-time students. The authors present a comparative analysis of the level of its formation among second-year students. The forms and methods of increasing the level of development of independence of future teachers of vocational training are offered in the article. The conclusion is made: improving the quality of organization of independent study is a promising direction of professional training of future teachers of vocational training. The correct organization of independent study provides systematic and consistent support of teachers in the process of educational activities, aimed at the development of independence, individual advancement, awareness of the prospects for personal and professional development. Therefore, the possibility of future career growth and the increase in the competitiveness of teachers in the modern professional situation is increasing. The prospect of further research involves the development of a model for managing the independent study of students - future teachers of vocational training.


Author(s):  
Natalia Ushakova ◽  
Svitlana Domnich ◽  
Iryna Kushnir ◽  
Oksana Trostynska ◽  
Iaroslava Chyrva

The problems of developing a model of training of foreign higher education applicants at the VN Kharkiv National University. Karazin. Coordination of educational, scientific, methodological and educational work in order to ensure a high level of training of foreigners is carried out by the Educational and Scientific Institute of International Education. The scientific novelty of the research is that according to the tasks of teaching foreigners receiving higher education in Ukrainian HEIs, the scientific and methodological and cultural bases of designing the intercultural academic educational system have been determined, the process of modeling of educational and vocational training of educational migrants has been systematized, and characteristically characterized. , axiological, socio-cultural, adaptation), which form the basis of professional training of specialists of higher qualification, educational process, academic hell tion of the terms of study at a foreign university, cultural literacy. The stages of realization of tasks of vocational training of educational migrants (preparatory, university), levels of university model corresponding to modern educational levels (bachelor's, master's, training of doctors of philosophy) are determined. The functions of the educational language, which plays the role of educational discipline, the basis of professional, cultural personal development and continuous education of future specialists throughout life, are defined, the process of formation of communicative competence of different categories of educational migrants according to standardized requirements to the level of Ukrainian language by the Ukrainian language is described. The educational process at the university is characterized as an important factor in the adaptation of foreigners to the conditions of non-native educational and socio-cultural environment, describes the main forms and means of non-auditory cultural and educational work.


2019 ◽  
Vol 7 (1) ◽  
pp. 9-20
Author(s):  
Inna Yeung

Choice of profession is a social phenomenon that every person has to face in life. Numerous studies convince us that not only the well-being of a person depends on the chosen work, but also his attitude to himself and life in general, therefore, the right and timely professional choice is very important. Research about factors of career self-determination of students of higher education institutions in Ukraine shows that self-determination is an important factor in the socialization of young person, and the factors that determine students' career choices become an actual problem of nowadays. The present study involved full-time and part-time students of Institute of Philology and Mass Communications of Open International University of Human Development "Ukraine" in order to examine the factors of career self-determination of students of higher education institutions (N=189). Diagnostic factors of career self-determination of students studying in the third and fourth year were carried out using the author's questionnaire. Processing of obtained data was carried out using the Excel 2010 program; factorial and comparative analysis were applied. Results of the study showed that initial stage of career self-determination falls down on the third and fourth studying year at the university, when an image of future career and career orientations begin to form. At the same time, the content of career self-determination in this period is contradictory and uncertain, therefore, the implementation of pedagogical support of this process among students is effective.


Author(s):  
Claudia Leeb

Through a critical appropriation of Hannah Arendt, and a more sympathetic engagement with Theodor W. Adorno and psychoanalysis, this book develops a new theoretical approach to understanding Austrians’ repression of their collaboration with National Socialist Germany. Drawing on original, extensive archival research, from court documents on Nazi perpetrators to public controversies on theater plays and museums, the book exposes the defensive mechanisms Austrians have used to repress individual and collective political guilt, which led to their failure to work through their past. It exposes the damaging psychological and political consequences such failure has had and continues to have for Austrian democracy today—such as the continuing electoral growth of the right-wing populist Freedom Party in Austria, which highlights the timeliness of the book. However, the theoretical concepts and practical suggestions the book introduces to counteract the repression of individual and collective political guilt are relevant beyond the Austrian context. It shows us that only when individuals and nations live up to guilt are they in a position to take responsibility for past crimes, show solidarity with the victims of crimes, and prevent the emergence of new crimes. Combining theoretical insights with historical analysis, The Politics of Repressed Guilt is an important addition to critical scholarship that explores the pathological implications of guilt repression for democratic political life.


1970 ◽  
Vol 6 (1) ◽  
pp. 232-241
Author(s):  
Марина Лапіна

Статтю присвячено проблемам професійного навчання соціальних працівників, зокрема розглянуто психолого-педагогічні аспекти процесу підготовки висококваліфікованих фахівців. Зазначено що в професійній психології та педагогіці набуває поширення компетентнісний підхід до сучасної освіти. Акцентовано увагу на особистісно-орієнтованому та психолого-акмеологічному напрямках професійної освіти та навчання. Особистісні якості фахівця розглядаються як метапрофесійні компетенції, що забезпечують якість праці майбутнього соціального працівника. На основі аналізу специфіки підготовки фахівців соціономічних професій окреслено загальні напрями формування професійних компетенцій соціальних працівників: пріоритет професійно-особистісного розвитку для досягнення високого рівня професіоналізму фахівця; формування психологічної, особистісної та рефлексивної компетентності; практична зорієнтованість процесу навчання. Розглянуто методи та технології активного формування психологічної та особистісної компетентності фахівця в процесі професійного навчання, а саме методика контекстного (знаково-контекстного) навчання та психолого-акмеологічні методи та процедури професійного розвитку. Стверджується, що включення до навчального процесу інноваційних, заснованих на взаємодії педагога та учня, психолого-педагогічних технологій активного навчання має формувати особистісні зони розвитку майбутніх фахівців, удосконалювати способи та засоби професійного становлення, що значно підвищує якість професійного навчання соціальних працівників. The article deals with the problems of vocational training of social workers. They are particularly considered with psychological and pedagogical aspects of training highly qualified specialists. It specifies that competence-based approach to modern education gets spreading in the professional psychology and pedagogy. The article is accented on personality-oriented and psycho-akmeological directions existing in the psychology of professional education and training. Personal qualities of the professional are considered as metaprofessional competences which ensure the future social worker’s quality of work. The general directions of formation professional competence of social workers are identified on the base of the analyses of the specific professional training socionomic professions: priority of vocational and personality development for achievement a high level of professionalism; formation of the psychological, personal and reflective competence; practical orientation of the learning process. The methods and technologies of active formation of psychological and personality’s competence of the specialist during the vocational training are reviewed in the article, specifically the method and technique of signed-contextual learning and psycho-akmeological methods and procedures of professional development. It is alleged that the inclusion in the educational process of preparation innovational, psychological and pedagogical techniques of active learning, based on the interaction between the teacher and the student, should generated personal’s development zones of the future professionals, refine the methods and means of the professional development that significantly improves the quality of social worker’s professional training.


Author(s):  
Pavel F. Kiku ◽  
Evgeniy V. Zhovnerchuk ◽  
Irina P. Melnikova ◽  
Natalya I. Izmerovа ◽  
Kseniya M. Sabirova

Introduction.Occupational environment and occupational factors determine peculiarities in mastering marine occupations. Some unfavorable occupational educational and ecologic factors appear to cause high level of physical and psychoemotional stress.Objectiveis to study features of adaptation to study during occupational training in marine specialties in cadets of a higher marine educational institution, and to conduct medical and psychological rehabilitation.Material and methods.Examination covered 120 male cadets of 3rd and 4thyears of study: 70 (main group) and 50 (reference group). The age of the cadets was 21±0.4 years. To study characteristics of the cadets’ adaptation, the authors used psychological methods — Spielberger’s State Trait Anxiety Scale and Nemchin’s «Method measuring severity of neuropsychic stress». Statistical analysis was performed with software «Statistica for Windows 10.0».Study results and discussion.After 3 months of sailing, majority of the cadets appeared to be dysadapted. Deep clinical and laboratory studies proved that 39.4% of the examinees were apparently healthy and 60.6% of those had chronic diseases. Thus, a system of medical psychologic rehabilitation was designed, comprising primary and secondary prophylaxis methods. One of these prevention methods is a recovery complex of measures with intermittent normobaric hypoxia modified by us. The authors determined optimal regime of using intermittent normobaric hypoxia combined with medical rehabilitation.Conclusions.Adaptational state in cadets of high marine educational institution during professional training in marine occupations is characterized by increased psycho-emotional strain, anxiety and observed in 57.3% of the examinees. Findings are that after 3 months of sailing, majority of the cadets are dysadapted. To prevent morbidity and preserve health, the authors suggested a system of medical and psychologic rehabilitation including intermittent normobaric hypoxia with rehabilitation medical complex. The medical and prophylactic measures help to solve problems of psycho-emotional stress, lower morbidity parameters, prevent dysadaptation disorders, relieve functional overstrain. That preserves and improves the cadets’ health and forms an important stage in prevention of mental and behavioral disorders related to work.


2019 ◽  
Author(s):  
Laila Fariha Zein ◽  
Adib Rifqi Setiawan

This qualitative descriptive work briefly examines what it has been and continues to be like for islamic education institutions to be alternative institutions in the Singapore’s education system that has the highest performance in international education and tops in global rankings. In Singapore’s education system, islamic education institutions represented by madrasah that are full-time and offer a pedagogical mix of Islamic religious education and secular education in their curricula. There are currently six madrasahs in Singapore offering primary to tertiary education, namely, Aljunied Al-Islamiah, Al-Irsyad Al-Islamiah, Al-Maarif Al-Islamiah, Alsagoff Al-Arabiah, Al-Arabiah Al-Islamiah, and Wak Tanjong Al-Islamiah. Four of them are co-educational, while the other two offer madrasah education exclusively to girls. It explores the powerful and positive potential of islamic education institutions in developing a truly humane science of the the future.


Author(s):  
Emanuela Gualdi-Russo ◽  
Natascia Rinaldo ◽  
Alba Pasini ◽  
Luciana Zaccagni

The aims of this study were to develop and validate an instrument to quantitatively assess the handedness of basketballers in basketball tasks (Basketball Handedness Inventory, BaHI) and to compare it with their handedness in daily activities by the Edinburgh Handedness Inventory (EHI). The participants were 111 basketballers and 40 controls. All subjects completed the EHI and only basketballers filled in the BaHI. To validate the BaHI, a voluntary subsample of basketballers repeated the BaHI. Exploratory and confirmatory factor analyses supported a two-factor model. Our results show that: (i) Handedness score (R) in daily actions did not differ between basketball players (R by EHI = 69.3 ± 44.6) and the control group (R by EHI = 64.5 ± 58.6); (ii) basketballers more frequently favored performing certain sport tasks with the left hand or mixed hands (as highlighted by R by BaHI = 50.1 ± 47.1), although their choice was primarily the right hand in everyday gestures; and (iii) this preference was especially true for athletes at the highest levels of performance (R by BaHI of A1 league = 38.6 ± 58.3) and for those playing in selected roles (point guard’s R = 29.4 ± 67.4). Our findings suggest that professional training induces handedness changes in basketball tasks. The BaHI provides a valid and reliable measure of the skilled hand in basketball. This will allow coaches to assess mastery of the ball according to the hand used by the athlete in the different tasks and roles.


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