Scientific school of accounting, analysis and audit: history and modernity

2021 ◽  
Vol 2021 (10) ◽  
pp. 98-128
Author(s):  
Mykola BONDAR ◽  
◽  
Ljudmyla LOVINSKA ◽  
Olena PETRYK ◽  
Mariya SHYGUN ◽  
...  

The article is devoted to a comprehensive study of history and current state of the scientific school of accounting, analysis and auditing of Kyiv National Economic University named after Vadym Hetman, which in Ukraine plays a leading role in education and training of specialists who can solve complex problems and tasks posed by the domestic economy. The activity of the scientific school is conducted in different directions, namely: fulfillment of budget and non-budget themes; research, done to the order of enterprises and public administration bodies; preparation of doctoral dissertations by graduate and doctoral students of the departments of the faculty (formerly candidate and doctoral); publication of scientific articles and monographs on the problems of accounting, analysis, control, audit and taxation; organization and conduction of interdepartmental, university, interuniversity, all-Ukrainian and international scientific conferences, seminars and round tables; scientific cooperation with other departments of the university, with domestic and foreign institutions of higher education, etc. The activities of the departments of the Faculty of Accounting and Tax Management, both those currently operating and the reorganized ones, as well as the Institute of Accounting are covered in detail. Personal contribution of leading scientists of the university to formation and development of modern educational practice and science, formation of national legal framework has been revealed. The directions of improvement of educational and scientific-methodical maintenance of accounting, analysis and audit are determined - both within the educational institution and in the national and international aspects.

2019 ◽  
Vol 69 ◽  
pp. 00088
Author(s):  
V.P. Potamskaya ◽  
E.A. Evstifeeva ◽  
S.I. Filippchenkova

The article studies personal components of a modern engineer who is a key figure in the Russian and global space.The vector of thinking, ethical priorities, reflective positions and identities determine the way to find a techno-humanitarian balance as a condition for the survival and prospects of mankind.A significant influence on the formation of engineer’s identities is exerted by historical and cultural traditions.Engineering culture has a connective structure that forms a single space of experience and activity.Memory and continuity are interrelated; identities can belong to any scientific school existing in the educational institution, field of knowledge, or to the Russian engineering school as a whole.The authors indicate that key concepts of identities of a modern engineer are responsibility, ethical reflection and social assessment of technology.Modern engineering ethics is reflected in ethical codes which reveal the ethical space and responsibilities of the engineer and impose responsibility for all processes taking place in a technogenic society.The practical-design approach is based on the tools of the post-non-classical methodology:key components of the engineer’s personal potential are correlated with the university self-developing environment, reflective activities at the undergraduate and graduate levels, and further engineering practice.The study on the personal potential and identities can be used to justify the need to expand the sociohumanitarian paradigm in engineering education, develop the concept “personal potential”, and identify features of engineer’s identity formation.The development of a model for training engineers using sociohumanitarian reflective methods converging personal and professional competencies and ethical priorities meets the role of engineering education, tasks of ensuring the competitiveness of Russian industry.


2020 ◽  
pp. 241-250
Author(s):  
Dmitry A. Prokhorov ◽  

A review of the monograph “History of V. I. Vernadsky Crimean Federal University in documents and photographs” (Simferopol, 2018), sponsored by the staff of the Museum of History of V. I. Vernadsky Crimean Federal University. This is a structural subdivision headed by A. A. Nepomnyashchiy, the Doctor of Historical Sciences, Professor, Head of the Department of Historical Regional Studies and Local History of V. I. Vernadsky Crimean Federal University. The relevance of the study is due to the fact that, despite of the significant number of publications on the history of this educational institution, the true history of the university in the scientific sense of the word, has not yet been published. The publication is prepared by the museum staff and based on the materials obtained in the course of painstaking research, which are stored in the archives of Simferopol, Moscow, Makhachkala and St. Petersburg. The monograph attempted to summarize the data found by the authors in the archives, as well as the information available in the literature today regarding the history of one of the oldest universities in southern Russia. The monograph “The history of V. I. Vernadsky Crimean Federal University in documents and photographs” has become a worthy continuation of publications about the history not only of the university itself, but also of the entire scientific school of the Crimea. I would like to express the hope that these books will be in demand among the scientists, professors and university students, and all those who are interested in the history of the Crimea.


2021 ◽  
Vol 24 (2) ◽  
pp. 25-57
Author(s):  
A. I. Kozlov

The article presents the meaningful review of the half-century history of the scientific activity development at the Moscow State Technical University of Civil Aviation, from the date of the University establishment in 1971 up to the present. It is noted that originally the university was faced with the challenge of designing an organizational structure comprising research units, which was successfully solved, and consequently, two years later the first research findings emerged. The competent strategy of the University Authority and the Academic Senate focused on the main fields of scientific research for decades. Obtaining employment by the acclaimed Russian scientists at the University as well as involvement of gifted and promising post-graduate researchers with science facilitated the formation of the University scientific schools. The article features the most significant stages of the scientific school formation of I.S. Golubev, I.M. Sindeev, A.A. Kuznetsov, V.I. Vasiliev, V.G. Vorobyov, S.V. Kuznetsov, N.N. Smirnov, Yu.M. Chinyuchin, V.G. Tsipenko, I.V. Nikitin, V.S. Strelyaev, V.S. Shapkin, S.K. Kamzolov, A.I. Kozlov, A.I. Logvin, V.D. Rubtsov, V.V. Solomentsev, E.E. Nechaev, O.V. Repinoy, O.D. Garanina, B.P. Eliseev, V.V. Vorobyov, etc. It is noted that the international scientific cooperation; the Thesis Board activity; publications, authors’ certificates, patents, University researchers’ awards in respective fields of science, demonstrating the results of fundamental and applied research, contributed to the formation of the University scientific authority. The article deals with the key issues of the University science development during different years as well as the current day challenges. It is shown that these days the University has the considerable scientific potential, which is capable of both identifying industry-specific scientific problems and solving them.


Author(s):  
أ.د.عبد الجبار احمد عبد الله

In order to codify the political and partisan activity in Iraq, after a difficult labor, the Political Parties Law No. (36) for the year 2015 started and this is positive because it is not normal for the political parties and forces in Iraq to continue without a legal framework. Article (24) / paragraph (5) of the law requires that the party and its members commit themselves to the following: (To preserve the neutrality of the public office and public institutions and not to exploit it for the gains of a party or political organization). This is considered because it is illegal to exploit State institutions for partisan purposes . It is a moral duty before the politician not to exploit the political parties or some of its members or those who try to speak on their behalf directly or indirectly to achieve partisan gains. Or personality against other personalities and parties at the expense of the university entity.


2020 ◽  
Vol 1 (10) ◽  
pp. 155-162
Author(s):  
Z. F. MAMEDOV ◽  
◽  
Kh. BAYRAMOVA ◽  

Education like others spheres of life of modern society is in the state of dynamic changes. New formats of universities as well as their missions and roles in the social and economic development are actively discussed by professional environment. A number of external and internal factors that determine the depth and scale of transformation have effects on the development of the system of higher education. The system of higher education is under the influence of the system and institutional dynamics, which dictate the need for changes. The activity of universities as centers of education, science and culture is one of the most important bases of social progress. This role becomes especially important in XXI century, which is based on new knowledge and principles of technological development. First of all a university takes new features in the current conditions of globalization. The fundamental task that needs to be solved in order to achieve the goals of a modern University is the change of meanings, goals and content of education by active participation in the internationalization processes of the system of higher education and by introducing reforms in educational process. Of course new economic conditions (global market and information technologies) require modifications. It was stated that the commercialization of University innovations in Azerbaijan is a relatively new direction, since the country is just adopts the path of an innovative economy. In this regard the transformation of a scientific idea to a product or a service faces a number of difficulties. It was investigated the problem of commercialization of the results of scientific activities of higher educational institutions in Azerbaijan. For the first time Azerbaijan State University of Economics has implemented its rebranding in the educational system of the country in order to strengthen the market position of the educational institution and realization of innovative marketing strategies. The University’s strategic goals were defined under the UNEC brand, and the brand development was successfully continued with the support of the scientific and expert community. An integrative educational environment is created in Azerbaijan State University of Economics and such environment ensures the unity of the “education – science – innovation – commercialization – production system”. It is important to note that UNEC strategy also provides for clustering of economical education and so that it provides for increasing the integration pace of the University into the world scientific and educational space. The article presents the innovative infrastructure of Azerbaijan State University of Economics connected with its integration into the global scientific and educational environment. The paper studies the matters of the international cooperation issues of the University with universities of such countries as USA, EU, Russia, Turkey, which expands the academic potential of the University and increases its competitiveness. The article substantiates the conclusion that the globalization of higher education increases the importance of commercialization of higher education institutions in the field of education and science. The article reveals the successful experience of UNEC University in the creation and implementation of joint educational programs, expanding academic mobility, attracting foreign applicants, conducting joint researches and international scientific events in partnership with universities in the EU, Russia and Turkey.


2020 ◽  
Author(s):  
Fedja Netjasov

"Introduction to Risk and Safety of Air Navigation" is an authorized script compiled on the basis of the curriculum of the course "Introduction to Risk and Safety of Air Navigation" which is taught in undergraduate studies at the University of Belgrade - Faculty of Transport and Traffic Engineering. The scripts are primarily intended for students of undergraduate (bachelor) studies at the Department of Air Transport and Traffic at the University of Belgrade - Faculty of Transport and Traffic Engineering. Scripts can be useful to both master's and doctoral students at the University of Belgrade - Faculty of Transport and Traffic Engineering, especially those who have not completed undergraduate studies at the Department of Air Transport and Traffic. They can also be useful to air transport and aeronautical engineers in order to expand and update knowledge in the field of air navigation safety. The material presented in these scripts relates mainly to civil aviation and is largely based on international standards, recommended practices, regulations and documents which deal with issues related to air navigation safety. As these standards, regulations and documents are subject to frequent changes and alterations, users of these scripts are advised to also use the original (updated) documents, which are listed in the references, in order to take into account any changes that have occurred after the release of the scripts.


BMJ Open ◽  
2021 ◽  
Vol 11 (4) ◽  
pp. e045643
Author(s):  
Alison Fielding ◽  
Benjamin Eric Mundy ◽  
Amanda Tapley ◽  
Linda Klein ◽  
Sarah Gani ◽  
...  

IntroductionClinical teaching visits (CTVs) are formative workplace-based assessments that involve a senior general practitioner (GP) observing a clinical practice session of a general practice registrar (specialist vocational GP trainee). These visits constitute a key part of Australian GP training. Despite being mandatory and resource-intensive, there is a paucity of evidence regarding the content and educational utility of CTVs. This study aims to establish the content and educational utility of CTVs across varying practice settings within Australia, as perceived by registrars and their assessors (‘CT visitors’). In addition, this study aims to establish registrar, CT visitor and practice factors associated with CTV content and perceived CTV utility ratings.Methods and analysisThis study will collect data prospectively using online questionnaires completed soon after incident CTVs. Participants will be registrars and CT visitors of CTVs conducted from March 2020 to January 2021. The setting is three Regional Training Organisations across four Australian states and territories (encompassing 37% of Australian GP registrars).Outcome factors will be a number of specified CTV content elements occurring during the CTV as well as participants’ perceptions of CTV utility, which will be analysed using univariate and multivariable regression.Ethics and disseminationEthics approval has been granted by the University of Newcastle Human Research Ethics Committee, approval number H-2020-0037. Study findings are planned to be disseminated via conference presentation, peer-reviewed journals, educational practice translational workshops and the GP Synergy research subwebsite.


2020 ◽  
pp. 107780042091889
Author(s):  
Erin Leach

This autoethnographic poetry collection provides an entry into the socialization of part-time doctoral students by centering the lived experience of the author, a part-time doctoral student employed full-time at the university where she studies. In the writing of this poetry collection, the author sought to enter into conversation with the doctoral socialization literature and to uncover the various parts of her fractured identity. Through an examination of her own fractured identity, the author engages with the places where scholarly identity formation is stalled in part-time doctoral students especially in comparison with their full-time peers and considers affective dimensions of the work of scholarly identity formation.


Author(s):  
Luciana C. DE OLIVEIRA

This article presents a systemic-functional linguistic analysis of two writing samples of the University of California Analytical Writing Placement (AWP) Examination written by English language learners (ELLs). The analysis shows the linguistic features utilized in the two writing samples, one that received a passing score and one that received a failing score. The article describes some of the grammatical resources which are functional for expository writing, which are divided under three main categories: textual, interpersonal, and ideational resources. Following this brief description is the analysis of both essays in terms of these resources.. The configuration of grammatical features used in the essays make up the detached style of essay 1 and the more personal style of essay 2. These grammatical features include the textual resources of thematic choices and development, clause-combining strategies (connectors), and lexical cohesion; interpersonal resources of interpersonal metaphors of modality; and ideational resources of nominalization and abstractions as ideational metaphors. Implications for educational practice and recommendations for educators based on the analysis are provided.


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