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List of publications on a keyword: «ACC»

  • Some algorithms of a programmable approach to project management (on the example of the Chelyabinsk region)

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Author:
    Vladimir N. Kruglov
    Work direction:
    Глава 12
    Abstract:
    The relevance of the topic of the chapter is determined by the lack of alternatives to the proposed approach in the implementation of national projects, as well as the need for continuous improvement of the software for this process. Today, socio-economic development programs for territories are being implemented in a comprehensive manner as part of a number of national priority projects, which significantly improve the quality of life for the local population and enhance environmental and other system-determining factors. The research methods used in this chapter include analysis, synthesis, deduction, induction, abduction, and classification. A multifactorial analysis allowed us to assess the current «bottlenecks» and the prospects for their possible resolution with a sufficient degree of objectivity. The subject of the study was the search for «bottlenecks» in the project’s software, using the indicators of the Chelyabinsk Region as an example.
    Keywords:
    integration, quality of life, region, organizational structure, national project, law enforcement practice, economic justification, multifactorial analysis, accounting and control, and goal setting
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  • FEATURES OF THE USE OF COMPUTER TECHNOLOGY IN REHABILITATION MEASURES TAKING INTO ACCOUNT THE CAPABILITIES AND NEEDS OF CHILDREN UNDERGOING A REHABILITATION COURSE

    Conference Paper
    Defectology and Education Today: Fundamental and Applied Research
    Author:
    Tatiana G. Iliasova
    Work direction:
    Социализация и интеграция лиц с особыми образовательными потребностями в системе образования и социокультурном пространстве
    Abstract:
    Abstract. The article discusses the practical aspects of introducing computer technology and information and communication technologies into the process of rehabilitation of children with disabilities. Based on many years of experience in implementing the author's program "From a Cube to a Computer", the author analyzes the age and psychophysical characteristics of pupils, which determine the choice of work format — from the simplest logic games on the plane to mastering a personal computer, office programs, PowerPoint animation and initial career guidance in adolescence. Special attention is paid to the accessibility of equipment: the use of a telescopic stylus for children with cerebral palsy, a specialized keyboard with enlarged keys and a plastic overlay, as well as a button that replaces the mouse. The principles of health conservation and the role of a specialist who receives a powerful tool for the development of higher mental functions and social adaptation of a special child.
    Keywords:
    age periodization, accessible environment, information and communication technologies (ICT), teacher-defectologist, computer technology, children's rehabilitation, higher mental functions, assistive technologies, initial career guidance, animation, health conservation
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  • The influence of psychological trauma associated with violence on the manifestation of character accentuations in adolescence

    Conference Paper
    Sormovo Readings - 2026: vectors of education development: practices, quality, prospects
    Authors:
    Alla D. Safronova, Diana S. Kamenskaia, Mariia V. Savelova
    Work direction:
    Комплексное сопровождение человека: междисциплинарные и интегративные модели
    Abstract:
    This article explores the role of psychological trauma associated with violence in the development of character accentuations in adolescence. It describes the types of accentuations and their vulnerabilities, drawing on A.E. Lichko's theory of character accentuations. It also explores how trauma from loved ones can shape pathological traits. The article presents the results of research by L.I. Dementiy and A.V. Kolodina, demonstrating differences in accentuation profiles between adolescents from healthy and dysfunctional families. Based on a theoretical analysis, it presents psychological and pedagogical recommendations aimed at diagnosing, supporting, and correcting the behavior of adolescents who have experienced violence, as well as facilitating interactions between teachers and parents.
    Keywords:
    diagnostics, psychological trauma, psychological and pedagogical support, character accentuations, teenagers, violence
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  • Theoretical and practical aspects of the development of information competence in visually impaired primary school students

    Conference Paper
    Technopark of universal pedagogical competencies
    Author:
    Natal'ia S. Astapova
    Work direction:
    Инклюзивное образование как ресурс создания толерантной среды
    Abstract:
    The article substantiates the relevance of the targeted formation of information competence in visually impaired primary school students as a key condition for their successful learning and socialization. Based on the analysis of psychological and pedagogical literature, the specificity of the structure of information competence is revealed, taking into account the characteristics of children with visual impairments. A set of practical aspects is presented, including adapted pedagogical conditions, methods and means for the development of each component of competence. The conclusion is made about the need to integrate special technologies, compensatory techniques and universal learning activities into a unified process.
    Keywords:
    information competence, visually impaired students, adaptive technologies, accessible information environment, compensatory skills
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  • Integration of ESG pricniples in business valuation on the example of Iberdrola S.A

    Conference Paper
    Relevant problems of modern science and education
    Authors:
    Nadezhda O. Tiapkina, Iuliia S. Tsertseil
    Work direction:
    Актуальные проблемы и современные тренды государственного и муниципального управления, развития экономической системы и правовых аспектов в России и за рубежом
    Abstract:
    The article discusses the issue of integration of ESG factors into business valuation practices, with a focus on the ESG premium exemplified by Iberdrola S.A. Through discounted cash flow analysis incorporating WACC adjustments, it demonstrates how superior ESG performance generates a negative premium, reflecting reduced systemic risk due to leadership in renewable energy and consistently top-tier sustainability ratings. This study highlights methodological considerations, such as the need for economic constraints and scenario validation, to address model sensitivities. Findings underscore ESG’s pivotal role in enhancing long-term value creation and competitiveness for energy sector firms.
    Keywords:
    renewable energy, ESG premium, business valuation, WACC adjustment, DCF model, systematic risk, sustainability ratings
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  • Psychological flexibility in coaching: application of the AST model in non-clinical practice

    Conference Paper
    Coaching and mentoring: theory and practice
    Authors:
    Aiami A. Kars, Gorn I. Aaron
    Work direction:
    The essence of psychological security of the individual
    Abstract:
    В статье обосновывается применимость модели психологической гибкости (Acceptance and Commitment Therapy, ACT) в коучинге как научно обоснованного подхода для работы с поведенческими барьерами – прокрастинацией, избеганием, «застреванием». Рассматриваются ключевые понятия: когнитивное слияние, эмпирическое избегание, психологическая гибкость. Представлены философские (функциональный контекстуализм), теоретические (теория реляционных фреймов) и практические (гексафлекс) основания Acceptance and Commitment Coaching (ACC). Анализируются зарубежные рандомизированные контролируемые исследования эффективности ACC и ACT-интервенций в рабочих контекстах. Показано, что механизмом изменений выступает рост психологической гибкости. Обсуждается научный разрыв: отсутствие оригинальных российских исследований ACC, неадаптированность опросников (AAQ-II, CompACT) для коучинговых выборок, неизученность культурной специфики. Приводятся примеры техник и сессии. Формулируются гипотезы для будущих эмпирических исследований в России.
    Keywords:
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  • Organization and ways to improve accounting of deductions and deductions from salaries in budgetary institutions

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Mariia L. L'vova, Olga A. Chistiakova
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    This paper examines the practice and theory of accounting for deductions and deductions from salaries, using the experience of the budgetary institution MBU "CRFKIMS" MP "Gorny Ulus". In the course of the research, typical accounting difficulties were analyzed, including difficulties when working with executive documents and problems with the accurate calculation of certain types of deductions. The study concludes with proposals for optimizing the accounting process through the introduction of automated systems, improving the accuracy of calculations and strengthening control mechanisms. The purpose of the article is to study the organization of accounting for deductions and deductions from wages in budgetary institutions.
    Keywords:
    accounting, remuneration, deductions, budget institutions, payroll, accounting automation
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  • The Role and Specific Features of Using Digital Forensics in Forensic Accounting Examination

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Author:
    Evgeniia D. D'iachenko
    Work direction:
    Актуальные вопросы юриспруденции
    Abstract:
    The article examines the challenges arising in the investigation of accounting information under the conditions of digitalization, when the key indicators of economic offenses are primarily recorded in electronic systems. The analysis is based on the study of modern approaches to working with digital data, including methods for recovering deleted information, examining metadata, and analyzing audit logs. It is demonstrated that the fragmentary nature of regulatory frameworks and procedural limitations hinder the use of electronic evidence. The author concludes that there is a need to develop unified methodologies for handling digital data and to strengthen interdisciplinary training of experts.
    Keywords:
    information security, accounting systems, electronic data, digital evidence, forensic accounting examination, digital forensics, metadata, procedural requirements
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  • Problems of youth innovation management in the Republic of Adygea

    Conference Paper
    Technopark of universal pedagogical competencies
    Author:
    Svetlana K. Khachak
    Work direction:
    Социальные процессы и образование
    Abstract:
    The article discusses the problems of youth innovation management in the Republic of Adygea. We focus on the main difficulties faced by young professionals and students: lack of experience, limited financial resources, lack of an effective mentoring system, and insufficient information support. We are discussing how educational institutions, government agencies and businesses can support the innovative potential of young people. We focus on the interaction of university research and student startups, as well as establishing links between universities, companies and investors. The article suggests measures to improve government support for youth innovation.
    Keywords:
    education, creativity, innovation activity, youth, mentoring, scientific research, Innovation management, government support, startups, young entrepreneurs, innovative entrepreneurship, student projects, accelerators, technology parks, innovation clusters
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  • Current issues on automation of personnel document management in the organization

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Author:
    Irina V. Belianina
    Work direction:
    Глава 8
    Abstract:
    In a modern organization, the automation of HR workflow is becoming a key factor in improving the efficiency of management processes, reducing risks, and increasing the transparency of HR activities. Modern approaches cover both full-format and partial-format documents, from recruitment, staffing, and orders to payroll, HR records, and document storage under legally significant requirements. The chapter discusses modern methods and tools for automation, including electronic document management, digital signatures, document archiving and storage, integration with personnel accounting systems, version control and access rights management, and automation of routine operations (automatic generation of orders, notifications, and reminders). The chapter covers the issues of data security, compliance with local legislation and personal data regulations, the implementation of standards and methods for working with documents, as well as the selection and implementation of cloud and on-premises solutions. The chapter analyzes the practical stages of implementation, including setting goals, choosing an architecture, selecting functionality, migrating data, configuring processes, and training personnel, as well as evaluating the effectiveness of automation using KPI and ROI criteria. The chapter concludes with a proposed methodology for implementing HR document automation, which aims to minimize manual work, speed up approval processes, and improve HR operations control.
    Keywords:
    automation of personnel document management, electronic document management (EDM), personnel records, electronic signatures, access control, personal data security, regulated document storage, processing of personnel documents, integration with personnel accounting systems, processing of personnel processes, KPI and ROI of implementation
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  • Economic assessment of programs to reduce alcohol and tobacco consumption in the Chuvash Republic: analysis of efficiency and costs.

    Conference Paper
    Law, Economics and Management
    Authors:
    Ilsiiar R. Ismailova, Irina I. Pavlova
    Work direction:
    Социально-экономическое развитие общества
    Abstract:
    The article examines the economic efficiency of programs aimed at reducing alcohol and tobacco consumption in the Chuvash Republic. It evaluates the costs and results, analyzes the indicators of the region and the health status of its population after the introduction of measures to reduce the consumption of alcohol and tobacco products. The article concludes by emphasizing the need for further research in this area to optimize financial resources and increase the effectiveness of preventive measures.
    Keywords:
    efficiency, population, health, Chuvash Republic, alcohol, tobacco, programs
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  • Development of voluntary health insurance in Russia: potential, functions and systemic barriers

    Conference Paper
    Law, Economics and Management
    Author:
    Marina V. Ilindeeva
    Work direction:
    Социально-экономическое развитие общества
    Abstract:
    This article analyzes the functions of VHI, its role in the healthcare system, and key development challenges in the Russian Federation. The study identifies structural barriers: low purchasing power, lack of awareness, underdeveloped infrastructure, the lack of uniform standards for evaluating medical institutions, and regional disparities. It proposes ways to improve the VHI market through increased financial literacy, standardization of services, increased competition, and the development of evaluation methods for medical organizations.
    Keywords:
    regional development, social protection, voluntary health insurance (VHI), healthcare system, accessibility of medical care, insurance market
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  • Ethical challenges of digital education

    Conference Paper
    The Topical Issues of the Humanities and Social Sciences
    Author:
    Marina V. Ilindeeva
    Work direction:
    Тенденции развития цифрового образования
    Abstract:
    The article focuses on the ethical aspects of the introduction of digital technologies in the field of education. It explores the challenges of maintaining the privacy of student data, ensuring the accessibility of educational resources for all students, including those with disabilities, and maintaining transparency in information processing. The article provides specific examples of successful innovations, such as virtual laboratories and AI tutors, as well as instances of ethical violations that have sparked public discontent. The author emphasizes the importance of a comprehensive approach to the development of digital educational environments, involving government agencies, educational institutions, technology companies, and the public. The article aims to foster a conscious attitude towards ethics and responsibility when integrating new technologies into the educational process.
    Keywords:
    inclusive education, digital educational environment, data privacy, personal data, ethical standards, virtual learning, and accessible education
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  • Analysis of youth preferences in the choice of accommodation facilities

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Author:
    Olesia V. Khankova
    Work direction:
    Менеджмент и маркетинг
    Abstract:
    The article is devoted to the study of preferred accommodation facilities in youth tourism. The study revealed a number of new trends in youth tourism: the choice of a minimum set of meals in a hotel (breakfasts); the desire for comfortable accommodation in hotels and inns. 36.1% of young tourists prefer to stay in a hotel, 28.4% value the service, so they choose hotels, less than 3% rest in hostels, camp sites or tents. For 27.5% of travelers, the means of accommodation does not matter, while the amount of spending per day is 3-5 thousand rubles. The results of the study can be applied by marketing departments of the hotel business.
    Keywords:
    youth, services, accommodation, hotel, youth tourism
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  • Analysis of the effectiveness of modern educational technologies in physical education for people with disabilities

    Book Chapter
    Current issues of pedagogy and psychology
    Author:
    Evgenii A. Spiridonov
    Work direction:
    Глава 21
    Abstract:
    Modern educational technologies play an important role in ensuring accessibility and quality of physical education for people with disabilities. The introduction of such methods as adaptive learning, virtual reality and mobile applications allows to personalize the educational process, creating conditions for more effective mastering of physical culture. However, despite the obvious advantages, their application in this field remains insufficiently researched, which underlines the need for further analysis. The purpose of work is to study the impact of modern educational technologies on physical education for people with disabilities. The main tasks include analyzing existing technologies, evaluating their advantages and disadvantages, and developing recommendations for their optimization and implementation.
    Keywords:
    adaptive learning, physical education, virtual reality, educational technologies, mobile applications, individual approach to learning, accessibility of physical education, optimization of technologies, implementation of technologies, adapted training programs
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  • On the development of agricultural tourism in the Russian Federation

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Author:
    Anastasiia A. Abramova
    Work direction:
    Актуальные вопросы юриспруденции
    Abstract:
    The scientific project examines the current problems of regulatory regulation of the construction of rural tourism facilities in the Russian Federation, with special attention to the specifics of St. Petersburg and the Leningrad region. The study is based on an analysis of current legislation, including the latest changes in 2021-2024, regulating rural tourism, as well as an assessment of existing legal barriers related to land use, permissive construction procedures and the classification of accommodation facilities. The paper highlights in detail the contradictions between the strategic guidelines of state policy in the field of sustainable rural development and the limitations arising from land and urban planning legislation. It has been established that the existing measures of legal stimulation of agrotourism are mainly focused on peasant (farm) farms, while agricultural tourism needs access to preferential building regimes.
    Keywords:
    rural tourism, accommodation facilities, sustainable rural development
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  • Podkhody k privlecheniiu i uderzhaniiu klientov v B2B-segmente

    Conference Paper
    Socio-Economic Processes of Modern Society
    Author:
    Ilnur I. Faiziev
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    В статье анализируются современные подходы к привлечению и удержанию клиентов в B2B-сегменте. Основное внимание уделено специфике межорганизационного взаимодействия: рациональности выбора, высокой вовлечённости сторон в процесс сделки, а также значимости доверия и репутации. Рассматриваются инструменты, применяемые в корпоративной среде: от account-based маркетинга и ко-маркетинга до цифровых платформ и контентных стратегий. Выделены особенности продвижения нематериальных продуктов и роль экспертных материалов в формировании доверия. Проведена систематизация ключевых стратегий взаимодействия с корпоративными клиентами. Разрабатывается вывод о необходимости персонализированного и структурно выверенного подхода, обеспечивающего устойчивость клиентской базы и конкурентоспособность компании в условиях усложняющейся B2B-среды.
    Keywords:
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  • Pokazateli effektivnosti privlecheniia i uderzhaniia klientov organizatsii

    Conference Paper
    Socio-Economic Processes of Modern Society
    Author:
    Ilnur I. Faiziev
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    В статье рассматриваются ключевые показатели, применяемые для оценки эффективности привлечения и удержания клиентов в корпоративном сегменте. Проводится анализ современных подходов к измерению лояльности, удовлетворённости и экономической значимости клиента, включая индексы CSI, NPS, CRR, LTV и CPL. Отдельное внимание уделено сегментационным инструментам (RFM-, ABC-, XYZ-анализ) и возможностям цифровой аналитики. Приводятся примеры метрик, формул и практических методов, которые позволяют компаниям выстраивать более точные коммуникации и принимать решения, основанные на данных. Делается акцент на важности комплексного подхода к оценке клиентского взаимодействия и регулярного пересмотра стратегий на основе собранной информации.
    Keywords:
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  • Electronic cigarettes as a factor in the formation of addictive behavior among young people

    Conference Paper
    Youth science in the modern world
    Author:
    Ekaterina V. Merzliakova
    Work direction:
    Социальная работа: опыт, проблемы, технологии
    Abstract:
    In this article, we will analyze various scientific opinions based on various sources on the problem of e-cigarette use and their impact on the development of addictive behavior among young people.
    Keywords:
    addictive behavior, electronic cigarettes, nicotine, smoking, tobacco smoking, nicotine addiction
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  • Food security of the Republic of Kazakhstan: problems and possible solutions

    Book Chapter
    Effective development of the modern economy: problems and prospects
    Author:
    Zhanna T. Kul'chikova
    Work direction:
    Глава 4
    Abstract:
    The agro-industrial complex is one of the key sectors of the economy, which has significant potential for saturating the domestic market and ensuring food security. In recent years, the republic's agro-industrial complex has demonstrated positive dynamics. For such types of products as bread, potatoes, vegetables and melons, domestic production has almost completely satisfied the population's consumption. However, there remains a dependence on imported poultry meat, vegetable oil, sugar, fruits and berries. Among the main problems that need to be addressed in the republic's agro-industrial complex are dependence on imported plant seeds and breeding material, infrastructure development, increasing the effectiveness of scientific research, timely identification and prevention of internal and external risks based on the use of a system of effective organizational and economic measures.
    Keywords:
    food security, import, export, agro-industrial complex, agricultural products, food, land resources, gross harvest, crop yield, livestock productivity, poultry productivity, crop production, livestock farming, economic accessibility, physical accessibility, public policy
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  • Assessment of the compliance of state programs for the development of transport accessibility of the territories of the subjects of the Russian Federation in the Far Eastern Federal District with the principles of a program-oriented approach

    Book Chapter
    Effective development of the modern economy: problems and prospects
    Author:
    Aleksandr S. Shpak
    Work direction:
    Глава 15
    Abstract:
    The purpose of the study was to evaluate the content of the «goals – objectives – methods – means» of state programs of the subjects of the Russian Federation related to the transport accessibility of territories, in accordance with the requirements of the program-oriented approach. To identify the problem area, the state programs of the subjects of the Russian Federation in the Far Eastern Federal District in the areas of development of the transport complex, transport system or transport infrastructure for compliance with the requirements of the main goal were taken. The SMART methodology was used to assess the compliance of government programs with the requirements of a program-oriented approach to management. The results of the SMART criteria assessment showed that the state programs adopted at the level of the subjects of the Russian Federation in the Far Eastern Federal District related to the transport accessibility of territories do not fully meet the criteria presented and have a number of disadvantages.
    Keywords:
    transport accessibility of territories, state program, program-targeted approach, SMART technology, compliance of goals, objectives and activities of programs with criteria and requirements
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  • Using digital Technologies: How Online Platforms, Mobile Apps, and Virtual Classrooms are Changing Traditional Learning

    Conference Paper
    Relevant problems of modern science and education
    Authors:
    Inna G. Iglinskaia, Daria N. Lupekhina
    Work direction:
    Инновационный опыт науки и образования в современном обществе
    Abstract:
    В статье рассматривается влияние цифровых технологий на традиционное обучение, акцентируя внимание на онлайн-платформах, мобильных приложениях и виртуальных классах. Анализируются преимущества, которые эти технологии предоставляют студентам и преподавателям, такие как доступность, гибкость и интерактивность образовательного процесса. Также обсуждаются проблемы и вызовы, с которыми сталкиваются участники образовательного процесса, включая цифровое неравенство и отсутствие мотивации у студентов. В заключение подчеркивается, что интеграция цифровых технологий в образование открывает новые горизонты для обучения, но требует комплексного подхода к решению возникающих трудностей.
    Keywords:
    interactivity, digital technologies, online platforms, digital inequality, technology integration, mobile applications, learning effectiveness, student motivation, virtual classrooms, traditional learning, accessibility of education, learning flexibility, educational innovation, learning resources, educational challenges
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  • Platform economy in Belarus

    Conference Paper
    Socio–economic landscape of the region: growth investments
    Authors:
    Ekaterina M. Mishchenko, Liudmila V. Rastorgueva
    Work direction:
    Развитие финансовых рынков
    Abstract:
    The article explores the development of platform economy in the Republic of Belarus, analyzes the key trends in e-commerce with a focus on digital infrastructure and the activities of local online stores. The factors restraining the growth of the platform economy are analyzed and practical recommendations for overcoming them are offered. The article will be of interest to specialists in economics, innovation, information technology, government officials, as well as entrepreneurs interested in the development of platform business.
    Keywords:
    platform economy, e-commerce platforms, digital organizations, digital infrastructure, internet access, consumer demand
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  • Digital transformation of education: new horizons and challenges of modern education

    Conference Paper
    Pedagogy, Psychology, Society: from theory to practice
    Author:
    Inna G. Iglinskaia
    Work direction:
    Цифровая трансформация образования
    Abstract:
    The article examines the key aspects of the digital transformation of education, which radically changes approaches to education and upbringing. The article analyzes new horizons opening up due to the introduction of modern technologies such as artificial intelligence, online platforms and interactive tools. The advantages are discussed, including the availability of educational resources and the individualization of the educational process. At the same time, attention is focused on the challenges faced by educational institutions and teachers, such as the need to improve digital literacy, ensure data security and adapt to rapidly changing conditions. The article offers recommendations for the successful integration of digital technologies into educational practice, emphasizing the importance of a balance between traditional teaching methods and innovation.
    Keywords:
    education, digital literacy, online learning, artificial intelligence, digital transformation, innovative technologies, educational platforms, individualization of learning, new horizons, interactive tools, accessibility of educational resources, challenges of modern learning, data security, adaptation to changes, traditional methods of learning
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  • Content Validity Analysis of SSCE Financial Accounting Multiple-Choice Tests: A Comparative Study of WAEC, NECO, and NABTEB in 2020

    Conference Paper
    Pedagogical readings dedicated to the memory of Professor V.P. Manukhin in honor of the 30th anniversary of the Moscow University of Humanities and Economics
    Authors:
    Samuel Bello, Dorcas Daramola, Jumoke Oladele, Gabriel Obimuyiwa
    Work direction:
    Исследовательский подход в обучении: сущность и способы организации
    Abstract:
    The purpose of this study was to assess the content validity of the multiple-choice Financial Accounting Senior School Certificate Examination (SSCE) tests given by the National Business and Technical Examination Board (NABTEB), West African Examinations Council (WAEC), and National Examinations Council (NECO). It primarily assessed how well the test items represented the taxonomy and subject matter of the foundational Financial Accounting program. The 2020 exam items were used as the sample, and the population consisted of all SSCE multiple-choice Financial Accounting question papers from WAEC, NECO, and NABTEB. The study was led by a single hypothesis and thee research questions. The main tools for gathering data were the SSCE exam papers and the Financial Accounting curriculum. To ascertain content validity, 160 multiple-choice questions were examined using the coefficient of validity and percentage difference. The findings showed that WAEC (0.80), NECO (0.78), and NABTEB (0.79) had good validity indices, with WAEC having the highest coefficient. Findings, however, showed that several subjects, such "Introduction to Accounting" and "Branch Account", were either under-represented or completely left out, indicating disparities in topic representation.
    Keywords:
    assessment, SSCE, NECO, NABTEB, multiple-choice tests, financial accounting, content validity
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