Automation and digitalization of accounting: similarities and differences

In the modern world, the accounting methodology is undergoing significant changes under the influence of new trends of our time - digitalization and automation. Modern IT-technologies make it possible to optimize the accounting process, simplifying the routine work of specialists or completely freeing them from it. The article discusses the existing approaches to the concepts of automation and digitalization of accounting, identifies their similar and distinctive features according to a number of criteria: goal, object, subject, resources, technologies, stages, result. The author investigates the essence of automation and digitalization of the accounting process, presents a theoretical justification for the allocation of a new digital method for registering accounting information.

Verbs and Proposition Phrases as a Model for Describing the Content of Metasubject Competencies in the Perspectives and Expectations of Labor Market Participants

The article presents results of studying how the labor market participants formulate the perspectives and expectations about the contents of metasubject competencies. The research was carried out in 2019-2020 by the Project Management Laboratory of the Moscow City University and was based on the methodology of the activity approach and qualitative research, using the methods of in-depth interviews and content analysis. Metasubject competencies were considered as a set of purposeful actions expressed in the speech of respondents by verbs (actions) and propositional phrases (goals/subjects). A six-step content analysis of data obtained during an in-depth interview shows that the expectations and perspectives of various categories of labor market participants about the contents of meta-subject competencies can be described by nine enlarged sets of goal-oriented actions denoted by verbs: 1) to adapt, 2) to interact, 3) to speak and write, 4) to achieve, 5) to compete, 6) to present, 7) to design, 8) to manage, 9) to learn. Within each set were defined verbal descriptions of actions, decomposed by adding a goal/object to each action. The results of the study allowed us to identify and present a verb-target model for describing the content of “metasubject competencies” at the conceptual level. At the practical level, the description of the content of metasubject competencies in the form of a verb (action) and propositional phrase (goal/subject of action) allowed us to show them as cross-cutting structural components of educational programs in the education system.

FORMATION OF THE EMOTIONAL ORIENTATION OF FUTURE PRESCHOOL EDUCATION SPECIALISTS BY MEANS OF CREATIVE ACTIVITY

The article is devoted to the urgent problem of humanization of educational activities. It indicates the interdependence of preschool and higher pedagogical education as important links of the national educational system. The article discusses the theoretical foundations of the education of the educational system, which integrates the efforts of the subjects of the educational process in preschool and higher pedagogical educational institutions. The ways of educational activity that allow to activate and form the emotional orientation of the future specialist in the field of preschool education by means of creative activity are also considered. Modern educational processes are characterized as dynamic and controlled systems in which the teacher is the coordinator of education and the student is a complex object. The student audience is considered as a target audience with their dreams, desires, needs, interests, experiences and values, therefore, one of the important tasks in working with them is the need to consider all possible communication channels, planning an educational and communicative strategy for the emotional involvement of future preschool educational process in a higher school. The article sounded the expediency of connecting the professional training of future educators of preschool children with the corresponding emotional orientation of the educational process and an attempt was made to prove the expediency of forming a positive emotional mood of future educators in their professional development, since the psychological structure is inherent in pedagogical activity: motive, goal, object, means, result. The creative activity of future preschool education specialists is considered as an important component of the educational process in the conditions of higher educational institutions, taking into account the mutual emotional influences of future preschool education specialists. The article also outlines the importance of considering the emotional and motivational aspect of the formation of the personality of future preschool education specialists as such that increases the attraction to pedagogical activity, in particular, creative activity with the presence of a healthy psychological response. Considered pedagogical conditions as important components of the structure of pedagogical activity. The first pedagogical condition for the formation of the emotional orientation of future preschool education specialists by means of creative activity is the development of which provides for involvement in the collective search for a solution to the pedagogical situation. The second pedagogical condition of the indicated process was recognized as the relationship of target pedagogical orientations and versatile and creative work to achieve them. According to the result of a qualitative analysis of the consistency and expediency of professional training of future workers of preschool institution of their emotional orientation.Key words: emotional feedback, professional activity, professional development, creative potential, cognitive and sensory experience, pedagogical conditions. Стаття присвячена актуальній проблемі гуманізації освітньої діяльності. У ній окреслено взаємозу-мовленість дошкільної та вищої педагогічної освіти як важливих ланок вітчизняної освітньої системи. У статті розглядаються теоретичні основи створення виховної системи, що інтегрує зусилля суб’єк-тів освітнього процесу в дошкільних та вищих педагогічних навчальних закладах. Також розгляда-ються шляхи освітньої діяльності, які дозволяють активізувати й формувати емоційну спрямованість майбутнього спеціаліста у царині дошкільної освіти засобами творчої діяльності. Сучасні навчальні та виховні процеси охарактеризовано як динамічні та керовані системи, в яких викладач є координа-тором освіти, а студент є складним об’єктом. Студентська аудиторія розглядається як цільова зі своїми мріями, бажаннями, потребами, інтересами, переживаннями й цінностями, тому одним із важливих завдань у роботі з ними визнано необхідність розглянути всі можливі канали комунікації, планування навчально-комунікативної стратегії емоційного включення майбутніх фахівців дошкільної освіти до освітнього процесу в умовах ВНЗ. У статті озвучено доцільність пов’язувати професійну підготов-ку майбутніх вихователів дітей дошкільного віку з відповідною емоційною спрямованістю освітнього процесу та зроблено спробу довести доцільність формування позитивної емоційної налаштованості майбутніх вихователів у їхньому професійному самовдосконаленні, оскільки педагогічній діяльності притаманна психологічна структура: мотив, мета, предмет, засоби, результат. Розглянуто творчу діяль-ність майбутніх фахівців дошкільної освіти як важливу складову частину освітнього процесу в умовах ВНЗ з урахуванням взаємних емоційних впливів майбутніх фахівців дошкільної освіти. У статті також зазначено важливість розглядати емоційно-мотиваційний аспект формування особистості майбутніх фахівців дошкільної освіти як такий, що употужнює потяг до педагогічної діяльності, зокрема творчої, з наявним здоровим психологічним відгуком.Розглянуто педагогічні умови як важливі складники структури педагогічної діяльності. Першою педа-гогічною умовою формування емоційної спрямованості майбутніх фахівців дошкільної освіти засобами творчої діяльності визнано розробку завдань, виконання яких передбачає включення до колективного пошуку рішення педагогічних ситуацій. Другою педагогічною умовою зазначеного процесу визнано вза-ємозв’язок цільових педагогічних орієнтацій та різносторонню й творчу роботу для їх досягнення.За результатами якісного аналізу дослідження у статті визнано логічність та доцільність професій-ної підготовки майбутніх працівників закладів дошкільної освіти з паралельним формуванням їхньої емоційної спрямованості.Ключові слова: емоційний відгук, професійна діяльність, професійне вдосконалення, творчий потенціал, пізнавальний та чуттєвий досвід, педагогічні умови.

The impact of action effects on infants’ predictive gaze shifts for a non-human grasping action at 7-, 11-, and 18 months

During the observation of goal-directed actions, infants usually predict the goal when the action and the agent are familiar, but they do not as easily predict the goal when the action or the agent are unfamiliar. Recent theoretical accounts suggest that predictive gaze behavior relies on a complex interplay between bottom-up- (e.g., agency cues) and top- down information (e.g., prior experience with the action), depending on an observer’ prior knowledge about the unfolding action event. Based on these accounts, we hypothesized that during the observation of grasping actions performed by a mechanical claw, younger infants would need agency cues to show predictive gaze behavior, whereas older infants would be able to show predictive gaze behavior regardless of agency cues. Therefore, we presented 7-, 11-, and 18-month-old infants with videos of a mechanical claw that repeatedly approached and grasped a goal object and then either did or did not produce a salient action effect. The 7-month-olds were not predictive regardless of the salient action effect, the 11-month-olds were only predictive when the salient action effect was presented, and the 18-month-olds were predictive regardless of the salient action effect. These results therefore support the idea of a complex interplay between bottom-up and top-down information as a crucial factor for the production of predictive gaze behavior during the observation of goal-directed actions performed by mechanical agents.

Digital transformation of education: From changing funds to developing activities

The problem of distance between the processes of world transition to a new technological platform, information technologies, to the digital economy and digitalization of various spheres of activity, including education, on the one hand, and not sufficiently deep studies of the phenomenon of digital transformation, including the digital transformation of education, on the other hand, is studied. Lack of elaboration of the essence of digital transformation provokes the free and often marketing use of the concepts of digitalization, digital technologies, and digital transformation of education, and in practice leads to low efficiency of actions taken to implement projects and programs of digital transformation. The lack of strict assumptions leads to a lack of meanings, a multiple increase in the managerial and organizational complexity of implementing the actual practice of digital transformation in education, and as a result, there is an imitation or formal implementation of promising projects. The purpose of the study is to substantiate the General model of digital transformation and to specify it in relation to the digital transformation of education, demonstrating all the elements of the structure of the transformed object and the nature of the cardinal transformations. The hypothesis being tested — the transformation process covers not only the means of educational activity, in particular, digital technologies, but also other elements of it — the goal, object, subject, changing the essence of the educational activity itself, contrasting it with the processes of training and preparation. The system-based research methodology is used. Research methods: main — theoretical analysis and synthesis of existing scientific positions, observation of practical artifacts of digital transformation of education; accompanying — experimental method for testing the results of research. The main results were: distinguishing digital transformation projects, highlighting their unique properties and characteristics that differ from projects of optimization, improvement, development; substantiating the model of digital transformation of education, including proof that in the process of transformation, not only the means (digital technologies), but also the content of the educational process, its goals, subjects and methods of communication between them change dramatically. This suggests a new approach to changing the education process under the influence of digital transformation, its distance from the processes of education and training, which will become a starting point in the self-organization of teams of projects of digital transformation of education. The results will be useful to heads of education authorities at all levels, managers and development teams of educational organizations of basic and additional education, who are planning or implementing digital transformation projects.

Dexterity, Sensitivity and Versatility: An Under Actuated Robotic Hand with Mechanical Intelligence and Proprioceptive Actuation

A three-finger under actuated robotic hand with dexterous force control and inherent compliance is developed and tested. A simplified biomimetic finger design is generated and applied with mechanical intelligence principles carefully designed and embedded such that optimal trajectories for grabbing are naturally followed and the fingers can automatically conform to the goal object. A generalizable potential energy flow theory is then proposed to explain the mechanism behind the mechanical intelligence. The theory is also supported by experimental results. Quasi-direct drive actuators were developed to actuate the robotic hand with proprioceptive force sensing and inherent compliance. The hand performs delicate force-controlled manipulation with a simple compliance controller implemented.

Complexity Results and Fast Methods for Optimal Tabletop Rearrangement with Overhand Grasps

This paper studies the underlying combinatorial structure of a class of object rearrangement problems, which appear frequently in applications. The problems involve multiple, similar-geometry objects placed on a flat, horizontal surface, where a robot can approach them from above and perform pick-and-place operations to rearrange them. The paper considers both the case where the start and goal object poses overlap, and where they do not. For overlapping poses, the primary objective is to minimize the number of pick-and-place actions and then to minimize the distance traveled by the end-effector. For the non-overlapping case, the objective is solely to minimize the travel distance of the end-effector. Although such problems do not involve all the complexities of general rearrangement, they remain computationally hard in both cases. This is shown through reductions from well-understood, hard combinatorial challenges to these rearrangement problems. The reductions are also shown to hold in the reverse direction, which enables the convenient application on rearrangement of well-studied algorithms. These algorithms can be very efficient in practice despite the hardness results. The paper builds on these reduction results to propose an algorithmic pipeline for dealing with the rearrangement problems. Experimental evaluation, including hardware-based trials, shows that the proposed pipeline computes high-quality paths with regards to the optimization objectives. Furthermore, it exhibits highly desirable scalability as the number of objects increases in both the overlapping and non-overlapping setup.

Digital Models In Construction: Classification Paradigm

The new tasks of the country’s development determine the special significance of the academic and professional community of the construction industry in deep understanding and active participation in the processes of traditional transformation and the formation of new areas of competence. Creation, facilities and infrastructure, urban environment – become today a main area of intersection and concentration of high-tech areas of scientific progress. The article considers an original scheme of system engineering for digital modeling of creative activity are presented. Within the framework of the scheme, seven levels of digital modeling, corresponding to six levels of aggregation of links: «plan» – «goal», «object» – «project», «process» – «time», «technology» – «economy», «system» – «resource», «complex» – «convergence» are described.

Reframing the action and perception dissociation in DF: haptics matters, but how?

Goodale and Milner's (1992) “vision-for-action” and “vision-for-perception” account of the division of labor between the dorsal and ventral “streams” has come to dominate contemporary views of the functional roles of these two pathways. Nevertheless, some lines of evidence for the model remain controversial. Recently, Thomas Schenk reexamined visual form agnosic patient DF's spared anticipatory grip scaling to object size, one of the principal empirical pillars of the model. Based on this new evidence, Schenk rejects the original interpretation of DF's spared ability that was based on segregated processing of object size and argues that DF's spared grip scaling relies on haptic feedback to calibrate visual egocentric cues that relate the posture of the hand to the visible edges of the goal-object. However, a careful consideration of the tasks that Schenk employed reveals some problems with his claim. We suspect that the core issues of this controversy will require a closer examination of the role that cognition plays in the operation of the dorsal and ventral streams in healthy controls and in patient DF.