List of publications on a keyword: «ACC»
-
ARCHITECTURAL ENVIRONMENT ERGONOMICS IN THE DISCIPLINE OF LIFE SAFETY
Conference Paper
Socio-Pedagogical Issues of Education and Upbringing- Author:
- Nikolai A. Molchanov
- Work direction:
- Содержание и технологии профессионального образования
- Abstract:
- Abstract: The article substantiates the need to integrate the principles of ergonomics of the architectural environment into the content of the discipline "Safety of life" in the preparation of students of architectural universities. The interrelation of ergonomics and architectural safety is revealed, a pedagogical model of the formation of ergonomic competence is presented, and the results of a pedagogical experiment are described. A structure of professionally oriented tasks has been developed, and a flowchart for integrating ergonomic requirements into the learning process has been proposed. It is proved that the inclusion of ergonomic analysis in the discipline of the Belarusian Railways contributes to the formation of professional responsibility of the architect and to improving the quality of design solutions.
- Keywords:
- accessible environment, life safety, educational model, Key words: ergonomics, architectural environment, anthropometry, architectural safety
-
Модель акционерной добавленной стоимости (sva) в управлении стоимостью компании
Conference Paper
Strategies of Sustainable Development: Social, Law and External-economic Aspects- Authors:
- Elizaveta S. Andreeva, Anna V. Sergeeva
- Work direction:
- Общие вопросы экономических наук
- Abstract:
- В статье представлен детальный анализ концепции акционерной добавленной стоимости (Shareholder Value Added, SVA), фундаментальные основы которой были заложены профессором А. Раппапортом. Раскрываются философские предпосылки модели, её структурные элементы, ключевые этапы вычислений и практическая применимость в парадигме управления, ориентированного на стоимость (VBM). Выполнено сопоставление сильных и слабых сторон методики SVA с традиционными метриками рентабельности. Установлено, что главным индикатором способности фирмы генерировать ценность выступает превышение рентабельности инвестированного капитала (ROIC) над его средневзвешенной стоимостью (WACC).
- Keywords:
-
ACCOUNTING STATEMENTS AS A TOOL FOR ACCESSING BUDGET FUNDS: THREATS TO THE CUSTOMER’S ECONOMIC SECURITY WHEN PROCUREMENT PARTICIPANTS FALSIFY DATA
Conference Paper
Strategies of Sustainable Development: Social, Law and External-economic Aspects- Author:
- Kseniia A. Kudasheva
- Work direction:
- Экономика предпринимательства
- Abstract:
- The article examines the problem of falsification of accounting statement data by procurement participants as a threat to the economic security of the customer when accessing budget funds. The aim of the research is to identify the main motives of procurement participants for distorting reporting data, systematize the most common falsification schemes, and propose a set of measures for their detection and neutralization.
- Keywords:
- economic security, digital technologies, financial analysis, public procurement, threats, budget funds, Accounting statements, data falsification, customer, procurement participant
-
Main Directions for Improving the Economic Efficiency of PJSC Rostelecom: Theory and Practice
Conference Paper
Strategies of Sustainable Development: Social, Law and External-economic Aspects- Author:
- Anna E. Ishkhanian
- Work direction:
- Вопросы социально-экономической эффективности предприятий
- Abstract:
- The article is devoted to the assessment of and practical recommendations for improving the economic efficiency of PJSC Rostelecom. It examines a number of methods that contribute to improving the company’s economic efficiency and draws conclusions on the expediency of using factoring and comprehensive debt optimization to increase the liquidity, turnover and overall financial stability of PJSC Rostelecom.
- Keywords:
- economic efficiency, accounts receivable, turnover, financial stability, factoring, debt restructuring, working capital management
-
INSTITUTIONAL MECHANISMS FOR IMPLEMENTING CITIZENS' RIGHT TO HEALTH PROTECTION AND MEDICAL ASSISTANCE IN THE RUSSIAN FEDERATION: CHALLENGES IN PROVIDING AND PROTECTING
Conference Paper
Strategies of Sustainable Development: Social, Law and External-economic Aspects- Author:
- Svetlana L. Paevskaia
- Work direction:
- Актуальные вопросы юриспруденции
- Abstract:
- Abstract: In this article, the right to medical care and health protection is considered as a crucial legal institution in the Russian legal system. Special attention is given to the historical development of this right and the current challenges that hinder its full implementation.
- Keywords:
- digital technologies, source of law, Keywords: right system, medical activity, access to medical care, and system codification
-
INVENTORY AS A TOOL FOR ENSURING ECONOMIC SECURITY: HOW REFUSAL TO CONDUCT IT OR A FORMAL APPROACH CREATES CONDITIONS FOR HIDDEN ASSET DIVERSION
Conference PaperCurrent issues of integrating science and practice in the context of transforming socio-economic systems- Author:
- Kseniia A. Kudasheva
- Work direction:
- Развитие малого и среднего бизнеса и предпринимательский инициативы
- Abstract:
- The article examines the role of inventory as a key tool for ensuring the economic security of economic entities, contributing to the prevention of theft, abuse, and hidden asset diversion. The aim of the research is to systematize the main reasons for refusing to conduct inventory or applying a formal approach, analyze methods for detecting such manipulations, and propose a set of measures to improve the effectiveness of inventory procedures. The methodology is based on systemic, comparative-analytical approaches, as well as content analysis of scientific literature and the regulatory framework in the field of accounting and economic security. The work consistently examines the goals and objectives of inventory, the motives for evading its conduct, typical schemes for concealing shortages and illegal write-offs of assets, analyzes the signs of formal inventory execution (e.g., discrepancy between actual stock and accounting data, ignoring results), and proposes measures to increase it
- Keywords:
- accounting, economic security, audit, Inventory, asset diversion, theft, internal control, tangible assets, accounting policy, officials
-
Hardware architectures for local learning of large language models: an overview of scalable solutions
Conference PaperCurrent issues of integrating science and practice in the context of transforming socio-economic systems- Authors:
- Nikolai A. Kopyrkin, Anna D. Sudakova
- Work direction:
- Развитие информационных технологий в условиях трансформации социально-экономических систем
- Abstract:
- The article discusses which hardware accelerators are advisable to use if you need to train large language models on your own servers, rather than in the cloud. The main types of accelerators are analyzed — GPU, ASIC, FPGA and others. The cost of ownership of different solutions for local use when installing 256 accelerators is compared separately. As a result, it is concluded that the choice of equipment should take into account not only the speed of calculations, but also the costs of electricity, cooling and software compatibility.
- Keywords:
- large language models, hardware accelerators, scalable architectures, total cost of ownership, local deployment
-
Anthropological risks of algorithmization of public administration: the crisis of subjectivity and the limits of ethical regulation of AI
Book ChapterDevelopment of the Russian socio-economic system: challenges and prospects- Author:
- Aleksandr I. Kugai
- Work direction:
- Глава 8
- Abstract:
- This chapter examines the anthropological and institutional risks arising from the total algorithmization of state and municipal governance. The author substantiates the concept of “faceless government,” in which the use of artificial intelligence (AI) becomes a tool for the depersonalization of responsibility and the loss of official agency. The paper analyzes the genesis of algorithmic bureaucracy, from the ideas of M.M. Speransky to the modern doctrine of “Code is Law.” Particular attention is paid to the problem of “algorithmic bias” and the risks of “digital blindness” of the state in matters of demography and social support. A solution is proposed: the adoption of the principle of “right to direct view” and the restoration of administrative discretion as the foundation of ethical digital governance.
- Keywords:
- artificial intelligence, public administration, demographic policy, AI ethics, algorithmic accountability, administrative discretion, digital tyranny, subjectivity of power
-
Experimental Assessment of the Toxicity of Smoking Products on Model Organisms
Conference Paper
Fundamental and applied research for key propriety areas of bioecology and biotechnology- Authors:
- Daria V. Makarova, Mariia A. Frolova, Irina A. Dobrosmyslova, Svetoslav A. Dobrosmyslov, Anatolii P. Zhuravlev
- Work direction:
- Актуальные вопросы биоэкологии, систематики, анатомии и морфологии животных и растений
- Abstract:
- In this study, the results of an experimental assessment of the toxic effects of smoking products on model organisms are presented — larvae of the grey flesh fly (Sarcophaga carnaria), bloodworm (Chironomus), and Colorado potato beetle (Leptinotarsa decemlineata). It has been established that tobacco smoke, water‑soluble components of cigarette filters, and food treated with tobacco substances exert a pronounced toxic effect, leading to reduced activity, impaired development, and death of the larvae. The identified patterns confirm the high ecotoxicological hazard of tobacco smoke components and filter materials. The suitability of the selected model organisms for rapid assessment of the toxicity of smoking products has been demonstrated.
- Keywords:
- smoking, tobacco smoke, toxic effect, insect larvae, experimental study, cigarette filters, survival rate, ecotoxicology
-
Strontium Content in the Leaves of Greater Burdock (Arctium lappa L.) during the First Year of Life
Conference Paper
Fundamental and applied research for key propriety areas of bioecology and biotechnology- Authors:
- Pavel E. Platonov, Mariia A. Frolova, Anatolii P. Zhuravlev
- Work direction:
- Актуальные вопросы биоэкологии, систематики, анатомии и морфологии животных и растений
- Abstract:
- The present study reports the results of quantitative determination of strontium in leaf samples of greater burdock (Arctium lappa L.) collected in the Chuvash Republic. The content of the target element was determined using X‑ray fluorescence spectrometry (XRF) with a Shimadzu EDX 7000 spectrometer, combined with the standard addition method. The strontium levels in the medicinal plant material were found to exceed the established regulatory limits by several times, indicating a potential environmental load on the collection area and underscoring the need to implement systematic quality control of herbal raw materials. The study demonstrates the efficiency and reproducibility of the XRF method for non‑destructive, rapid analysis of the elemental composition of plant matrices.
- Keywords:
- burdock leaves, Arctium lappa L., strontium, X‑ray fluorescence spectrometry, standard addition method, herbal raw material, bioaccumulation
-
Visual Health of Students
Conference Paper
Fundamental and applied research for key propriety areas of bioecology and biotechnology- Authors:
- Aleksandra V. Aleksandrova, Mariia A. Frolova, Elena V. Sapiorova, Svetoslav A. Dobrosmyslov, Anatolii P. Zhuravlev
- Work direction:
- Клеточная биология, цитология, гистология, анатомия и физиология
- Abstract:
- This study presents the results of a comparative analysis of the prevalence of vision defects and risk factors among students, as well as an experimental assessment of key parameters of the visual apparatus — the near point of clear vision and the area of the blind spot. The aim of the research was to evaluate the impact of increased visual load from digital devices on the visual health of young people and to test the effectiveness of simple physiological tests for the rapid assessment of certain visual functions. The practical component included a sociological survey of students and a series of physiological experiments. The survey results indicate a significant excess of the recommended time spent using electronic devices among the respondents (on average, 6–7 hours per day) and a high prevalence of vision problems (54.5 %). The hypothesis that adherence to visual hygiene practices and systematic eye exercises reduce the risk of progression of vision defects was confirmed during stud
- Keywords:
- accommodation, ametropia, myopia, hyperopia, astigmatism, presbyopia, refraction, vision correction, ophthalmic surgery, visual hygiene, visual load
-
Some algorithms of a programmable approach to project management (on the example of the Chelyabinsk region)
Book ChapterDevelopment 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
-
ANALYSIS OF THE ACCOUNTS RECEIVABLES MOVEMENT OF "PIKE" SEWING FACTORY (LLC)
Conference PaperThe Russian economy in the context of modern challenges- Authors:
- Natalia A. Efimova, Olga A. Romanova
- Work direction:
- Обеспечение устойчивости предприятий реального сектора экономики в период нестабильности
- Abstract:
- One of the key areas in analyzing the financial condition of a business entity is the analysis of accounts receivable and its movement, which allows management to monitor the presence, status, and repayment dates of debts from customers, clients, and other debtors, promptly identify overdue and doubtful debts, and reduce the risk of losses by making the right management decisions on managing accounts receivable, which undoubtedly increases the efficiency of the business entity.
- Keywords:
- analysis, recommendations, accounts receivable, payment share, overdue debts
-
ANALYSIS OF THE EFFICIENCY OF COMMERCIAL COMPANY'S ACCOUNTS RECEIVABLE MANAGEMENT
Conference PaperThe Russian economy in the context of modern challenges- Authors:
- Olga A. Romanova, Marina S. Goiko
- Work direction:
- Обеспечение устойчивости предприятий реального сектора экономики в период нестабильности
- Abstract:
- Accounts receivable analysis allows us to assess the company's financial position, liquidity and solvency, so it is important to improve the quality of its management. Thanks to the timely and full payment of debts by buyers, customers, and other debtors, funds accumulate in the seller's cash accounts, which, in turn, are used to pay off accounts payable, loans, and other financial obligations, which allows for a positive assessment of its business reputation in the market.
- Keywords:
- analysis, recommendations, Accounts receivable efficiency, doubtful debt reserve, errors
-
FEATURES OF THE USE OF COMPUTER TECHNOLOGY IN REHABILITATION MEASURES TAKING INTO ACCOUNT THE CAPABILITIES AND NEEDS OF CHILDREN UNDERGOING A REHABILITATION COURSE
Conference PaperDefectology 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
-
PATRIOTIC EDUCATION AT A UNIVERSITY: THE CASE OF FOREIGN COUNTRIES
Conference PaperThe humanistic mission of enlightenment and the formation of the socio-cultural space of Russia (in memory of I.N. Ulyanov and I.Ya. Yakovlev)- Author:
- Marina A. Gorshkova
- Work direction:
- Актуальные проблемы современного образования
- Abstract:
- The article analyzes approaches to patriotic education in foreign countries, namely the United States, Germany, the United Kingdom, China, and Japan, with a focus on fostering citizenship, morality, and physical development.
- Keywords:
- education, patriotic education, citizenship, moral values, accessibility of education, intergenerational continuity, and physical education
-
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
-
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
-
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
-
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:
-
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
-
The Role and Specific Features of Using Digital Forensics in Forensic Accounting Examination
Conference PaperStrategies 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
-
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
-
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
-
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