DEVELOPMENT OF METHODOLOGICAL TOOLS FOR INTERNAL CONTROL TO INCREASE THE EFFICIENCY OF USE OF FIXED ASSETS

The basis of the material and technical base of the functioning of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the study is to improve the methodological tools for internal control of the movement of fixed assets at the enterprise, which contribute to the effective assessment of the accounting system and the conduct of control and analytical procedures. To improve the methodological support of internal control of the movement of fixed assets, an internal control working document (ICWD) “Test for assessing the accounting system of fixed assets” was developed, which allows you to identify critical areas of accounting with a high level of risk and determine the means necessary for conducting control procedures. The ICWD “Report on the presence and safety of fixed assets” and “Checking the execution of primary documents for the disposal of fixed assets” developed in the course of research allow the collection of information to confirm the reality of the articles of the financial statements; to establish the reliability of the facts of disposal of fixed assets and to guarantee the quality of original source documentation. To carry out control measures when checking the depreciation of fixed assets, testing should be carried out on the basis of the “Test for checking the correctness of depreciation” developed by the ICWD, using which you can promptly identify violations in the procedure for calculating depreciation. The proposed working documents will make it possible to carry out control procedures, accumulate evidence that can be used in the formation of a report on the results of the audit and the development of recommendations to improve the efficiency of the financial and economic activities of the enterprise

Assessment for Learning

Advances in technology have been integrated into many facets of education, creating both opportunities and challenges for learning and assessment. This chapter provides an overview of effective assessment practices, largely targeted to higher education, with the mindset of using assessment for learning, rather than a more traditional view of assessment of learning. A brief theoretical background is presented as well as specific approaches for implementing learner-centered assessment strategies. Using assessment as a motivator and as a way to deepen, not just demonstrate, learning is discussed. Additionally, the chapter presents future considerations for assessment, especially as assessment can be enhanced by technology—“Education 3.0.”

Conceptual principles of evaluation of competitiveness of the enterprise in the conditions of entry into new international markets

In today's market economy, competition is an important concept. Today, issues of competition and competitiveness are especially relevant due to the processes of globalization and intensification of competition between producers of goods and services. As a result, the question arises as to what makes one producer better than another and whether he is able to fully meet the needs of his consumer, thus ensuring his profit? Therefore, assessing the competitive advantages, production, personnel, technological and marketing capabilities of the enterprise, as well as identifying ways to improve them affect the competitiveness of the enterprise in both domestic and foreign markets, as well as the possibility of expanding into new markets. Assessing the competitiveness of the enterprise allows to determine its advantages and disadvantages in comparison with competitors, identify ways to improve it, strengthen the company's position in the national market and identify new target markets. The article provides a review of scientific literature, research and publications on the subject of research, describes the methods, their advantages and disadvantages for assessing the competitiveness of the enterprise in terms of entering new international markets. The stages, the sequence of which must be followed when assessing the competitiveness of enterprises, are summarized. The main indicators, factors, as well as some characteristics of the product that affect the competitiveness of enterprises are presented. It is established that for effective assessment of the competitiveness of the enterprise in terms of entering new international markets, it is advisable to use a set of several valuation methods using a certain sequence. The evaluation results influence the choice of strategy and forms of the company's entry into new international markets, market choice, sales policy, and also allows to effectively assess the company's performance and ability to respond quickly and effectively to external changes, make the right management decisions and take measures to improve competitiveness of the enterprise.

Complications associated with pre-hospital open thoracostomies: a rapid review

Background Open thoracostomies have become the standard of care in pre-hospital critical care in patients with chest injuries receiving positive pressure ventilation. The procedure has embedded itself as a rapid method to decompress air or fluid in the chest cavity since its original description in 1995, with a complication rate equal to or better than the out-of-hospital insertion of indwelling pleural catheters. A literature review was performed to explore potential negative implications of open thoracostomies and discuss its role in mechanically ventilated patients without clinical features of pneumothorax. Main findings A rapid review of key healthcare databases showed a significant rate of complications associated with pre-hospital open thoracostomies. Of 352 thoracostomies included in the final analysis, 10.6% (n = 38) led to complications of which most were related to operator error or infection (n = 26). Pneumothoraces were missed in 2.2% (n = 8) of all cases. Conclusion There is an appreciable complication rate associated with pre-hospital open thoracostomy. Based on a risk/benefit decision for individual patients, it may be appropriate to withhold intervention in the absence of clinical features, but consideration must be given to the environment where the patient will be monitored during care and transfer. Chest ultrasound can be an effective assessment adjunct to rule in pneumothorax, and may have a role in mitigating the rate of missed cases.

Fostering learners’ involvement in the assessment process during the COVID-19 pandemic: Perspectives of university language and communication teachers across the globe

With the transition to online teaching due to the COVID-19 pandemic, the need for identifying effective methods of assessment has become paramount. The methods of traditional summative in-person, paperand-pencil exams could not be adapted to the online environment. In case of unsupervised (nonproctored) exams it was impossible to ensure students’ academic honesty. Some universities have offered remotely supervised (proctored) examinations, which has been a rare exception. The pandemic prompted teachers to innovate their assessment practice and apply formative assessment methods as an alternative to traditional summative assessment. They have started using tasks such as e-portfolios, online learning journals, blogs, online presentations, creative writing, and open-book exams, which present golden opportunities to involve students in the assessment process. This study aims to explore assessment-related experiences of language and communication teachers at higher education institutions (HEIs) during the pandemic. Our mixed-method research combines an international survey administered to university language and communication teachers (N=301) with in-depth interviews with a selection of participants (n=18) of the same background. The results provide valuable insights into the perceptions that university language and communication teachers have of effective assessment methods and pedagogical approaches engaging learners in assessment. The implications of the study advocate a growing trend toward a wider use of learner-centered assessment.

The Implementation of Character Education in Indonesian Language Learning in Class VIII UPT SPF SMPN 53 Makassar

This study describes the implementation of character education in Indonesian language learning, including planning, implementation, and assessment. This research is descriptive research with a qualitative approach. The subjects of this study were Indonesian language teachers at UPT SPF SMPN 53 Makassar. Data were obtained through interviews, questionnaires, observations, and documentation analysis. The credibility test of the data used in this study is the persistence of observations, and then conclusions are obtained. The results obtained in this study are character education in Indonesian language learning at UPT SPF SMPN 53 Makassar has been implemented both in planning, implementation, and assessment of learning but not all of it has been implemented because it is still in the covid-19 pandemic. At the learning planning stage, the Indonesian language teacher has included character values ​​that will be implemented in learning in the syllabus and lesson plans. The implementation of Indonesian language learning at UPT SPF SMPN 53 Makassar has been quite implemented through online learning via WhatsApp. Assessment of Indonesian language learning includes effective assessment.

Application of Digitalisation in Staffing Planning for Railway Infrastructure Maintenance

Existing and suggested approaches to development of staffing plans regarding infrastructure maintenance are analysed from the point of view of ensuring interests of a railway infrastructure company, using example of JSC Russian Railways.The existing methodology of planning workforce involved in maintenance of the railway infrastructure is based on the use of average values of parameters resulted from monitoring of the state of infrastructure structures, roadbed and track devices conducted monthly, as well as during autumn and spring continuous inspections and checks of the track. The received values of work to be performed only implicitly reflect the required number of workers, effective involvement in operation, and efficiency of each worker.The modern trend towards digitalisation and cybernation of all processes, when organising maintenance of the track infrastructure, provides for maximum social adaptation of production processes to requests of owners, tasks of organisers and interests of performers. Staff planning based only on the volume of work to be performed does not allow digitalisation and social cybernation of an individual performer.The syntagmatic component of such an algorithm is the monthly total worked time, which is determined by the actual engagement of each performer. The paradigmatic component of such models should be the same daily number of performers. The stage of preliminary assessment of application of the proposed algorithm for digitalisation and social cybernation of workforce planning supposed an increase in labour productivity, approximately by 20–25 %, an increase in quality of work and a more effective assessment of activities of each performer.

On Task-specific Autonomy in Robotic Interventions: A Multimodal Learning-based Approach for Multi-level Skill Assessment during Cyborg Catheterization

Lack of learning-based methods for characterizing the multimodal data generated during cyborg catheterization hinders the drive towards autonomous robotic control. Also, multiplexing salient features from multiple data-sources can enhance effective assessment and classification of domain skills for apt intelligent surgeon-robot (cyborg) catheterization during intravascular interventions. In this study, task-specific autonomous intervention is envisioned upon an isomorphic master-slave robotic catheter system that exhibit hand defter techniques used in Cath Labs. To drive cyborg catheterization, stacking-based deep neural network is developed for three-level skill assessment.<br>