Issues and ways of improving the certification of accounting and analytics staff in state-funded institutions

Subject. In recent years, there has been a powerful reinforcement of the requirements for the quality of accounting and the reliability of the data presented in the financial statements of institutions within the public sector. This led to more rigorous requirements for the competence of accounting and analytics staff. An analysis of the economic literature showed that the procedure for the certification of accounting employees and the assessment of their job functions in state-funded institutions have not been thoroughly studied. Purpose. The authors consider the certification of accounting employees in state-funded institutions as a tool to assess their job functions and the level of their professional competence. The article presents the results of testing methodological tools for the certification of accounting and analytics staff in a state-funded institution. Methods. The research objectives were solved using the methods of system analysis, content analysis, and sociological methods. The authors of the article summarised the results of previous studies and considered the regulations. The research involved the analysis of appeals to the State Labour Inspectorate regarding issues related to the certification of personnel. The authors identified the main reasons for such appeals and the types of violations of employees' rights during certifications. The work classifies the main methods for the certification of accounting and analytics staff and identifies their advantages and disadvantages. Results. The analysis of employees’ appeals to the State Labour Inspectorate showed that in many cases appeals related to the violation of employees' rights during the certification of personnel were caused by violations of the certification procedure. The research is a scientific novelty as it proposes methodological tools which are represented by a set of developed criteria and tests used to assess the job functions of those in accounting and analytics positions. The developed tools were tested in a state-funded institution in the Novosibirsk Region. Conclusions. The study confirmed the need for employee certification to assess their job functions and professional competence. Validation of the research results allowed making recommendations for upskilling employees and their professional retraining.

ГНУЧКІ УМІННЯ (SOFT SKILLS) У КУРСІ ВИВЧЕННЯ МЕТОДИКИ НАВЧАННЯ УКРАЇНСЬКОЇ МОВИ: ЗМІСТ, ФОРМУВАННЯ, ДЕТЕРМІНАЦІЯ

The article substantiates the importance of soft skills. Through the analysis and synthesis of scientific and methodological sources, it has been found that soft skills are flexible, sometimes unprofessional, acmecompetences (acme - peak, peak, higher degree of something, prosperity) for the successful performance of professional duties. It is proved that the new communicative environment enables productive organization of participants of educational process, encourages creativity by means of developing potential of methodical and technical receptions, operations in the form of various documents (working materials) directed on reception of information, with a powerful didactic resource for studying professional disciplines. Analysis of the professional standard «Primary school teacher of general secondary education», which is based on the job functions of the teacher, and provides a revision of attitudes to professional qualities and changing stereotypes of his professional development allowed to identify a number of flexible skills to be formed in accordance with the job functions . It was found that these include leadership skills and ability to work in a team, the ability to teach and negotiate, the ability to set and solve tasks, time management, focus, effective communication skills, presentation, stress, creativity, creative approach to solving problems and analytical skills, etc. Emphasis is placed on the communicative aspect of flexible skills. An employee with strong interpersonal skills is able to clearly articulate their needs, expectations of the team and the environment, listen carefully to how they are formulated by others. He should communicate with the participants of the educational process in such a way that everyone has the feeling that he was heard and understood, and even the refusal was made professionally, leaving no residue of indifference and hostility. Exercises and tasks for the formation of soft skills during the study of methods of teaching the Ukrainian language are offered. The contents of the thematic portfolio as a means to present the level of mastery of such skills is highlighted. Key words: soft skills, Methodology of teaching Ukrainian language, primary school teacher, communication, portfolio.

Occupational exposure and markers of genetic damage, systemic inflammation and lung function: a Danish cross-sectional study among air force personnel

Air force ground crew personnel are potentially exposed to fuels and lubricants, as raw materials, vapours and combustion exhaust emissions, during operation and maintenance of aircrafts. This study investigated exposure levels and biomarkers of effects for employees at a Danish air force military base. We enrolled self-reported healthy and non-smoking employees (n = 79) and grouped them by exposure based on job function, considered to be potentially exposed (aircraft engineers, crew chiefs, fuel operators and munition specialists) or as reference group with minimal occupational exposure (avionics and office workers). We measured exposure levels to polycyclic aromatic hydrocarbons (PAHs) and organophosphate esters (OPEs) by silicone bands and skin wipes (PAHs only) as well as urinary excretion of PAH metabolites (OH-PAHs). Additionally, we assessed exposure levels of ultrafine particles (UFPs) in the breathing zone for specific job functions. As biomarkers of effect, we assessed lung function, plasma levels of acute phase inflammatory markers, and genetic damage levels in peripheral blood cells. Exposure levels of total PAHs, OPEs and OH-PAHs did not differ between exposure groups or job functions, with low correlations between PAHs in different matrices. Among the measured job functions, the UFP levels were higher for the crew chiefs. The exposure level of the PAH fluorene was significantly higher for the exposed group than the reference group (15.9 ± 23.7 ng/g per 24 h vs 5.28 ± 7.87 ng/g per 24 h, p = 0.007), as was the OPE triphenyl phosphate (305 ± 606 vs 19.7 ± 33.8 ng/g per 24 h, p = 0.011). The OPE tris(1,3-dichlor-2-propyl)phosphate had a higher mean in the exposed group (60.7 ± 135 ng/g per 24 h) compared to the reference group (8.89 ± 15.7 ng/g per 24 h) but did not reach significance. No evidence of effects for biomarkers of systemic inflammation, genetic damage or lung function was found. Overall, our biomonitoring study show limited evidence of occupational exposure of air force ground crew personnel to UFPs, PAHs and OPEs. Furthermore, the OH-PAHs and the assessed biomarkers of early biological effects did not differ between exposed and reference groups.

ACCOUNTING OF WAGES WITH THE USE OF BIOMETRICS TO ENSURE CYBERSECURITY OF ENTERPRISES

Modern conditions of growing cyber threats caused by the hybrid conflicts around the world and looming biological threat of the COVID-19 pandemic necessitate the introduction of biometric authentication of employees, leading to the transformation in the methodology and organization of accounting at enterprises. The procedure for accounting and control of time worked and wages of the employees is the first to undergo changes due to the forcibly limited access of employees to the enterprise data and premises, which determines the topicality and aims of this research. The aim of the article is to investigate the prospects for monitoring the working time and movement of employees on the premises (facilities) of the enterprise with the use of biometric technology in order to develop the methodology of automation of the accounting of payments made to employees and to ensure the cybersecurity of economic entities. The prospects of using an automated employee checkpoint system based on biometrics for the purposes of accounting and control are explored. The paper improves the methodology of accounting and control over the working time and wages of employees based on the automated employee authentication system using data on the time spent on premises and performance of job functions. Recommendations are made on ensuring biological and cyber security of enterprises in terms of categorizing the enterprise premises and equipment according to their functions and level of access to information and material flows. The research examines the prospects of accounting for the employee costs, as well as accurate distribution of overhead and other costs based on data of the biometric employee authentication system. It is advised to conduct further research into the peculiarities of methodology and organization of accounting under conditions of distance and isolated job performance by accounting employees, as it raises the requirements to cybersecurity of enterprises. Keywords: accounting, working time, wages (salary), biometrics, employee authentication, automation of accounting and control, cybersecurity, COVID-19. JEL Classification M41, M49 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 18.

Onshoring Through Automation; Perpetuating Inequality?

Many analyses of the ethical, legal and societal impacts of robotics are focussed on Europe and the United States. In this article I discuss the impacts of robotics on developing nations in a connected world, and make the case that international equity demands that we extend the scope of our discussions around these impacts. Offshoring has been instrumental in the economic development of a series of nations. As technology advances and wage share increases, less labour is required to achieve the same task, and more job functions move to new areas with lower labour costs. This cascade results in a ladder of economic betterment that is footed in a succession of countries, and has improved standards of living and human flourishing. The recent international crisis precipitated by COVID-19 has underlined the vulnerability of many industries to disruptions in global supply chains. As a response to this, “onshoring” of functions which had been moved to other nations decreases risk, but would increase labour costs if it were not for automation. Robotics, by facilitating onshoring, risks pulling up the ladder, and suppressing the drivers for economic development. The roots of the economic disparities that motivate these international shifts lie in many cases in colonialism and its effects on colonised societies. As we discuss the colonial legacy, and being mindful of the justifications and rationale for distributive justice, we should consider how robotics impacts international development.

Multi-Faceted Ergonomics Assessment in Medical Device Manufacturing: A Case Study

Background: According to the National Safety Council and the Bureau of Labor Statistics there were over 4,000 preventable injury related deaths. The Occupational Health and Safety Administration emphasizes that safety cultures should consist of shared beliefs, practices, and attitudes that exist at an establishment. The purpose of this industry-sponsored research project was to assist a medical manufacturing facility with safety program OSHA compliance. Method: Job Safety Analysis (JSA), also ca lled job hazard analysis, and facility inspections were used to identify hazards focused on the worker, task, tools, and the work environment. Results: Areas with high hazard scores according to the JSA were a ssigned to supervisors and the research team to provide immediate process and environment changes. Conclusion: JSA is a great tool to identify safety hazards on a job site though job functions. This will prevent injuries and a llow even small companies to remain compliant with federal regulations. Creating an atmosphere from top to bottom with a culture of safety responsibility andownership can promote a safe and productive environment.

Activate Ethnomusicology Everywhere

Most ethnomusicology graduate programs emphasize research and teaching, with rare mentions of how to apply those skills beyond the academy or how to develop additional skills that might serve an ethnomusicology graduate student in their hunt for meaningful employment. In this chapter, the author discusses how to implement the idea of connecting music to social justice from the beginning of an ethnomusicology curriculum. The author advocates for incorporating more public scholars into the classroom environment and taking students out of the classroom into those public spaces, from museums to out-of-school arts programs to philanthropic institutions to service organizations. The chapter illustrates how to balance the academic syllabus with listening to and creating podcasts, reading blogs, long-form journalism, and professional organization publications affiliated with museums, arts nonprofits, and libraries, as well as specific job functions such as development, community engagement, marketing. The chapter explores how to reduce elitism against those who choose not to pursue a PhD beyond their master’s research and how to reconceive social justice-centered research in an entirely new environment.

Implementing of the COM-B Model in In-Service Training of Civil Servants as a Prerequisite for Effective Public Governance

The purpose of the study was to identify how the reshaped COM-B model-based refresher courses for the civil servants influences the sampled students’ intrinsic motives of performing their job functions and to identify how the students perceived the upgraded course that used the COM-B model. The study combined an exploratory design that was used in the baseline phase and a one-group-based pre-test-post-test design that was used in the quasi-experimental intervention. It used the data collection tools such as the baseline study online survey, the Intrinsic Motivation Inventory, the HR departments’ assessment reports, the Awareness of Public Service Legislation Test, and the focus group survey questionnaire. The IBM SPSS Statistics (25.0.0.1) was used to process the data. The reshaped COM-B model-based refresher courses for the civil servants are capable to influence positively the sampled students’ intrinsic motives of performing their job functions. The use of the COM-B model provides a triple influence on the intrinsic motives of the civil servants, changes their behaviour, and increases their work performance level. It was found that respondents benefited from the challenges of performing different roles in the civil service that they experienced in the course. They upgraded their professional knowledge. The extrinsic motivation factors dominate the civil servants’ motivation and the management of public institutions underperforms in identifying and using the appropriate solutions to stimulate the inner motivation in civil servants for higher standards of their work performance. The civil servants should receive yearly training using more student-focused methods, the cognition function development-aimed, and function-through-context-based. Received: 12 December 2020 / Accepted: 9 April 2021 / Published: 10 May 2021

Interrelation between the effectiveness of professional activity of the executives in the sphere of municipal administration in the Russian Federation and their leading professional motives

This article provides a brief overview of the results of theoretical and empirical research of professional motives in activity of the executives in the sphere of municipal administration in the Russian Federation, taking into consideration the impact of priority professional motives upon the effective performance of the major job functions. The object of this research is the professional motivation of the executives in the sphere of municipal administration, whole the subject is interrelation between the effectiveness of performance of the head of municipal administration and their motivation for the implementation of such activity. The authors dwell on the leading motives of activity, effectiveness of the performance, and municipal administration; as well as determine the gender aspect of motivation among the executives of municipal administration. Leaning on the theoretical-methodological analysis of scientific approaches towards examination of the professional activity of the executive, clarification is given to the motivational structure that determines the effectiveness of the performance. The article expands the conceptual theoretical-methodological framework of labor psychology, as well as gives clarification to the existing concepts. The personal and professional characteristics of the head of municipal administration that determine the effectiveness of their professional activity are supplemented: professional skills and competencies essential for the executive to solve the key tasks and issues within their job functions alongside the personal qualities: high intellectual abilities, masculine behavioral pattern and conservatism among female executives, manifestation of femininity in the behavior of male executives, authoritativeness, scrupulousness in responsible situations, need for recognition, remuneration, and self-improvement.