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List of publications on a keyword: «ACC»

  • The relevance of the problem of personal resistance of adolescents to the use of psychoactive substances

    Conference Paper
    Modern educational process: psychological and pedagogical support, educational strategies
    Authors:
    Olga V. Suvorova, Sergei I. Nikitin
    Work direction:
    Социально-психологические проблемы современного образования
    Abstract:
    This article analyzes the relevance of the problem of a modern Russian educational institution, prevention of addictive behavior of adolescents. The types of accentuation of the characters of adolescents that contribute to the use of psychoactive substances are considered. The motives for the use of psychoactive substances by adolescents are indicated. The factors of psychological defense in adolescents and personal resistance to the use of psychoactive substances are identified. The personal qualities of adolescents that prevent the use of psychoactive substances are revealed.
    Keywords:
    personality development, character accentuations, teenagers, personal resistance, significant personal qualities, psychoactive substances
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  • Transformation of accounting in the context of digitalization

    Conference Paper
    Modern trends in management, economics and business: from theory to practice
    Author:
    Diba M. Dokhkilgova
    Work direction:
    Финансовые аспекты развития предпринимательства, бухгалтерский учет, анализ и аудит
    Abstract:
    This article examines the transformation of accounting in the context of digitalization. The main focus is on the introduction of digital technologies in the field of accounting, emphasizing their key role in improving routine processes, improving the working environment and increasing overall efficiency. In the course of transformational changes, a significant shift from traditional practice towards more efficient use of financial data through automation is observed. It is noted that in Russia the pace of development of accounting practice is ahead of the development of basic methodologies, which is largely due to the integration of digital technologies into the existing accounting system
    Keywords:
    accounting, digitization, accounting systems
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  • The concept and features of intellectual property objects on the Internet

    Conference Paper
    Law, Economics and Management
    Authors:
    Aleksandr V. Nikishkin, Anna A. Nikishkina, Aleksei L. Sachenko
    Work direction:
    Актуальные вопросы юриспруденции
    Abstract:
    The article examines the historical aspects of the formation of the term "Intellectual property". The concept of "Intellectual property" is given as the right to the results of creative activity, such as inventions, works of art, literature, music, programs and brands. The authors identify common key features for all intellectual property objects.
    Keywords:
    Internet, intellectual property, legal system, categories of intellectual property, patent law, industrial Revolution, copyright, open access, cyber piracy, hacking
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  • Psychological support of socio-cultural adaptation of foreign students in the higher education system: results of the design and analytical session

    Review Article
    Development of education Volume 7 No 3
    Authors:
    Svetlana V. Gani, Zulfiya R. Khayrova, Elena Y. Brel
    Work direction:
    Psychology in Education
    Abstract:
    The paper analyzes the experience of psychological support for the socio-cultural adaptation of foreign students at universities of the Russian Federation. The relevance of the work is due to the significant socio-cultural, psychological, and academic difficulties that foreign students face when studying at Russian universities and, in this regard, the need to replicate the successful experience of organizing measures to adapt this target group of students in the higher education system. The results of a monitoring survey of psychological services specialists conducted at the sites of 13 universities participating in the pilot testing of the psychological service model in the higher education system in terms of psychological support for foreign students are presented. The results of the design and analytical session organized by the Federal Resource Center for Psychological Services in the Higher Education System of the Russian Academy of Education are presented in order to further replicate successful practices of psychological support for foreign students at the university. A comprehensive program of measures for psychological support of foreign students at the university is proposed. Conclusions are drawn about the expediency of integrating individual measures to accompany and support foreign students into the overall structure of the psychological service of the university.
    Keywords:
    socio-cultural adaptation, foreign students, psychological service, comprehensive program comprehensive program of socio-cultural adaptation, psychological support of acculturation
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  • ОТЧИСЛЕНИЙ И УДЕРЖАНИЙ ИЗ ЗАРАБОТНОЙ ПЛАТЫ В БЮДЖЕТНОЙ ОРГАНИЗАЦИИ: ПОНЯТИЯ, РАЗЛИЧИЯ, КЛАССИФИКАЦИЯ И ПРИНЦИПЫ УЧЕТА

    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:
    In this paper, the concepts of deductions and deductions from wages are given, their differences and similarities are indicated. The classification of separate deductions from wages and separate deductions from wages has been carried out. At the end of the article, the general principle and algorithm for the implementation of accounting for deductions and deductions from wages in a budget organization are given.
    Keywords:
    algorithm, accounting, deductions, wages, budget organization
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  • Improving the management of preschool education in the region

    Book Chapter
    Theoretical and practical aspects of pedagogy and psychology
    Authors:
    Natalia A. Podgornova, Alina V. Kazakevich
    Work direction:
    Глава 13
    Abstract:
    The chapter conducted a study of the development of preschool education management in the Ryazan region in order to identify promising areas for improving the accessibility and provision of the educational process. The work has developed measures to improve the management of preschool education and proposals for optimizing the network of preschool institutions. As part of the development of preschool education management in the Ryazan region, it is proposed to consider the possibility of introducing new forms of provision of preschool education services, which can significantly increase the accessibility and provision of the educational process for children and their parents, especially for working young families, as well as expanding the network of preschool institutions and creating new sites for children's development.
    Keywords:
    management, development, security, preschool education, accessibility
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  • Socio-psychological features of a high school student blogger

    Research Article
    Development of education Volume 7 No 2
    Author:
    Kristina D. Kostareva
    Work direction:
    Psychology in Education
    Abstract:
    The Internet environment is becoming one of the factors of socialization of the younger generation. Nowadays, more high school students are opening up their own lives, emotions and behavior to the public when running a video blog on the Internet. The study of the socio-psychological characteristics of a high school student blogger represents a considerable interest, since, the number of domestic and foreign studies on this problem is not sufficient. The article arises the problem of acquiring socio-psychological characteristics by the young people using the Internet for blogging. As methodological tools of the study the author used various research methods including the author's questionnaire, "Scale of measurement of self-presentation tactics", "Scale of social trust of J. P. Blavatsky", "N. Hall's methodology for determining the level of emotional intelligence" etc. The article discusses the results of the comparative analysis of the socio-psychological characteristics of high school students, active Internet users and bloggers. The article describes an attempt to consider video blogging as a factor of socialization. As a result of the study, the definite features were identified, which consisted in the fact that a high school blogger having a low reflected self-attitude, may feel antipathy towards himself, and may actively use defensive-type tactics, that is, a defensive style of self-presentation.
    Keywords:
    emotional intelligence, high school student, blog, blogger, level of social trust, user of social networks, tactics of self-presentation, reflected self-attitude, self-attitude, self-acceptance
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  • Risk assessment as a form of assessment and improvement of working conditions

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Authors:
    Valentina V. Chernysheva, Daria V. Goriashko
    Work direction:
    Глава 6
    Abstract:
    This chapter considers relevant issues of risk calculations in the field of technosphere security. An enterprise which deals with the incineration of medical waste was taken as a basis, where for several years of its existence the problem of the disease of the operators of the incinerator installation with rosacea was identified. Hazard groupings by their types were performed, their parameters were determined, their risk levels were determined and a quantitative assessment of occupational risks was carried out according to the risk assessment matrix. As a result, according to the school of the integral indicator, the value of the individual occupational risk of the incinerator plant operators was established, which turned out to be high.
    Keywords:
    risk, incinerator installation, physical hazards, risks associated with ergonomics, accident risk, chemical hazards, biological hazards, risk matrix for an incinerator operator, occupational risk of an incinerator operator
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  • On the activities of the Archival Service of the Udmurt Republic on the formation of knowledge about the Great Patriotic War

    Conference Paper
    University as a factor of Modernization of Russia: History and Prospects (to the 55th anniversary of the I.N. Ulyanov ChSU)
    Author:
    Elena M. Ushakova
    Work direction:
    Роль архивов, музеев и библиотек в формировании представлений о Великой Отечественной войне
    Abstract:
    S. The article characterizes the activity of the archival service of the Udmurt Republic on the formation of knowledge about military history: preparation of editions of archival documents, Internet-projects, providing access to archival sources; it gives an overview of the content of the Udmurtia Archive Fund and collections of documents on the history of the Great Patriotic War.
    Keywords:
    Great Patriotic War of 1941–1945, Archival Service of the Udmurt Republic, collection of archival documents and materials, Internet project, access to archival documents, documentary exhibitions
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  • Mesto sistemy obrazovaniia v realizatsii mekhanizmov akkul'turatsii migrantov iz stran Tsentral'noi Azii

    Book Chapter
    Pedagogy and Psychology of Modern Education
    Author:
    Lenar I. Zainullin
    Work direction:
    Глава 4
    Abstract:
    Global migration processes are one of the factors of the growth of cultural diversity in the world, which necessitates the awareness and formation of new paradigms of interaction between different cultures. The promotion of new paradigms of interaction of ethnic groups within the framework of educational processes is possible on the basis of studying and generalizing the existing positive experience. For the Russian Federation, the problem of preserving national culture, in the context of growing migration, is extremely important, since more than 190 different ethnic groups live on its territory. The study of the education system within the framework of acculturation is, in our opinion, of great importance for the successful socio-economic and cultural progress of the whole country and its individual regions.
    Keywords:
    education, students, adaptation, acculturation
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  • Tolling v sel'skom khoziaistve: poriadok oformleniia i uchet

    Book Chapter
    Law and economic development: current issues
    Authors:
    Liubov I. Soldatova, Iuliia I. Shmidt
    Work direction:
    Глава 9
    Abstract:
    Tolling is quite often used in agriculture, it allows agricultural organizations to receive additional income and optimize their production processes [3, p. 42]. The chapter talks about the essence of tolling operations, documentation and their accounting. There is a problem of documenting and accounting for these operations at the enterprises that carry out tolling. The purpose of this research is to study the methodology of tolling relations and organization of their accounting. For tolling to work effectively, it is necessary to build the scheme of tolling operations correctly, and the big role is given to the accounting of this section. The methods of research were general logical and structural-dynamic analysis, as well as the general scientific method of deduction. The result of the research was the methodology of registration and accounting of tolling operations, illustrated by model examples.
    Keywords:
    accounting, agriculture, production, tolling, tolling raw materials, contract, processing, realization
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  • Vliianie upravlencheskogo ucheta na povyshenie investitsionnoi privlekatel'nosti kompanii

    Book Chapter
    Economics and Law: problems, strategy, monitoring
    Authors:
    Marina A. Latypova, Irina E. Volokitina
    Work direction:
    Глава 4
    Abstract:
    In the modern business environment, where investments play a key role in the development of companies, management accounting is an integral part for decision-making and evaluation of investment projects. The chapter focuses on aspects of management accounting in investment project appraisal, such as WACC cost of capital, net present value (NPV) and internal rate of return ((IRR) analyses. The study focuses on how the use of these tools can enhance the investment attractiveness of a company. In addition, the authors disclose in detail the main concepts that characterise the investment activity of the company.
    Keywords:
    Investment, Investment attractiveness, management accounting, investor, investment project, cost of capital, net present value, rate of return
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  • Analiz i upravlenie zadolzhennost'iu kontragentov: prakticheskii aspekt

    Book Chapter
    Economics and Law: problems, strategy, monitoring
    Authors:
    Liubov I. Soldatova, Galina V. Fadeeva
    Work direction:
    Глава 14
    Abstract:
    Organizations constantly conduct settlements with suppliers and buyers. With suppliers for fixed assets, raw materials and other inventory items purchased from them, work performed and services rendered; with buyers for work performed, services rendered. The debt on these calculations in the process of financial and economic activity must be within the permissible values. Market relations increase the responsibility and independence of organizations in the development and adoption of management decisions to ensure the effectiveness of settlements with debtors and creditors. Rational organization of control over the state of settlements, contributes to strengthening contractual and settlement discipline, fulfilling obligations for the supply of products in a given assortment and quality, increasing responsibility for compliance with payment discipline, reducing receivables and payables, accelerating the turnover of working capital and, consequently, improving the financial condition of organizations.
    Keywords:
    structure, dynamics, counterparties, accounts payable, receivables, turnover, repayment period
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  • Psycho-pedagogical interaction with accentuated teenagers: problems and ways of their solution

    Book Chapter
    Theoretical and practical aspects of pedagogy and psychology
    Author:
    Galina A. Smyslova
    Work direction:
    Глава 12
    Abstract:
    The chapter examines the peculiarities of the accentuations of adolescence, the strengths and weaknesses of various characters, the directions of work with them, as well as specific exercises that can be used at different stages of psychocorrective work or as part of educational work with adolescents. The author concludes that it is important for teachers working with adolescents, together with a psychologist, to identify the accentuations of students and build the most effective ways of interaction with them, which will make the educational process more productive, as well as accelerate the passage of adolescence by creating favorable conditions for solving problems of this age.
    Keywords:
    adolescence, character accentuation, psychological and pedagogical interaction
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  • Reflexive technology as a pedagogical tool to support high school students in the process of professional self-determination

    Book Chapter
    Theoretical and practical aspects of pedagogy and psychology
    Author:
    Tat'iana F. Usheva
    Work direction:
    Глава 13
    Abstract:
    The chapter discusses the theoretical and methodological foundations for supporting the professional self-determination of high school students, modeling the reflexive technology of the process of supporting professional self-determination and its implementation in the space of an educational organization. The idea of the study is that the result of supporting professional self-determination of high school students is an understanding of personal characteristics considered in line with reflective activity, and most importantly, the acquisition of self-determination skills. The purpose of the study is to create and describe the theoretical and conceptual foundations of the model of reflexive technology for supporting the professional self-determination of high school students in the framework of secondary education. Research results show that the development of students' reflective skills and the preservation of a sustainable professional interest occur as a result of the implementation of reflective technology. The author comes to the conclusion that self-promotion in professional and personal terms can be considered the meaning of the process of supporting the professional self-determination of high school students.
    Keywords:
    self-determination, reflection, accompaniment, profile education, reflective technology, reflective skills, high school student
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  • FEATURES OF INTERROGATION OF A SUSPECT (ACCUSED) WHEN INVESTIGATING SERIAL MURDERS

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Aleksandr F. Sokolov, Sof'ia A. Krat
    Work direction:
    Актуальные вопросы юриспруденции
    Abstract:
    The article is devoted to the controversial aspects of law enforcement practice during individual investigative actions. The authors consider the features of the interrogation of a suspect (accused in the context of the investigation of serial murders, determine the algorithms for obtaining the necessary evidence in the case.
    Keywords:
    evidence, investigative actions, investigation, criminal case, accused, serial murders, interrogation, suspect
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  • Methods of automated access control to an oil refinery: positive impact on the economy

    Conference Paper
    Relevant issues of management, economics and economic security
    Authors:
    Kirill A. Belitskii, Evgenii I. Gerasimenko
    Work direction:
    Проблемы и перспективы развития малого бизнеса
    Abstract:
    Automated access control to the refinery must be provided at the highest level, because the efficiency of the entire energy sector depends on it. If the work of the oil sector is interrupted in any way due to penetration into the enterprise, this will negatively affect the entire economy of the country. In this article, we will consider ways to create automated access control to an enterprise and their impact on the economic situation.
    Keywords:
    economy, energy industry, accounting, Automated access control, oil and gas sector, oil industry, access to the enterprise, economic situation
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  • Features of Working Memory of Junior Schoolchildren with Partial Difficulties in Learning

    Book Chapter
    Pedagogy and Psychology of Modern Education
    Author:
    Raisa I. Khoteeva
    Work direction:
    Глава 8
    Abstract:
    The article discusses the results of an empirical study of the features of the working memory of schoolchildren with learning problems. The research topic is relevant and significant in the context of solving the problems of forming the quality of sustainable school knowledge among students at the stage of primary education. To study the characteristics of the working memory of younger schoolchildren with partial learning difficulties, a number of methods were used that were implemented in the course of a formative experiment to test the developed correctional program. In the course of an empirical study, at the initial stage, the following were established: reduced productivity and instability of memorization; the low level of mediated memorization, with the subsequent use of the correctional program in work with the subjects, positive dynamic changes were obtained at a significant level of significance in the following features of the working memory of younger schoolchildren with learning problems (a noticeable predominance of visual memory over verbal; rapid memorization of material).
    Keywords:
    primary school age, learning problems, random access memory, memorization of material, corrective work
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  • On the Question of the Cheboksary Shibboleth

    Short Communication
    Ethnic Culture Volume 4 No 3
    Author:
    Eduard V. Fomin
    Work direction:
    World languages and literature
    Abstract:
    The work is devoted to the study of the shibboleth in the speech culture of the inhabitants of the capital of Chuvashia. A shibboleth is a word that has absorbed the specific features of a language and is used to identify people for whom this language is not native. The relevance of the study is due to the very existence of the phenomenon of shibboleth in the everyday life of the residents of Cheboksary, which has not yet been studied from the point of view of linguocheboksary. The purpose of the study is to formulate a language unit that maximally concentrates the specific features of the Russian speech of the inhabitants of the city of Cheboksary. The material of the study was the speech samples of Cheboksary residents, during the quantitative and qualitative analysis of which a shibboleth was derived in the form of an interrogative phrase “Skazhite, pozhaluysta, nasha konferencia budet zavtra?” (Tell me, please, will our conference be tomorrow?). At the same time, checking with a shibboleth involves the task of transforming the specified phrase into the Cheboksary regiolect of the Russian language. Completing the task according to the linguistic preferences prevailing in Cheboksary should lead to the invariant “Skazhite-ka, u nas konferencia zavtra budet, chto li?”. The author of the work simultaneously considers Russian shibboleths aimed at the Chuvash linguistic culture, and vice versa. In the Chuvash environment, words with a concentration of a kind of Chuvash phonetics can act as a shibboleth aimed at Russians. In turn, the reproduction of the Russian shibboleth in the Chuvash environment, due to the developed Chuvash-Russian bilingualism, practically does not present any problem in modern realities.
    Keywords:
    Chuvash language, Russian language, language contacts, shibboleth, accent
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  • Differentiation of primary school students with severe speech disorders based on the state of their mnestic activity

    Conference Paper
    Pedagogy, Psychology, Society
    Author:
    Oksana M. Kovalenko
    Work direction:
    Коррекционная педагогика
    Abstract:
    The article presents the results of a survey of students in grades 2-4 with severe speech disorders according to the methods of "Memorizing 10 words" according to A.R. Luria and "Pictogram" in order to identify groups of children with a satisfactory and unsatisfactory state of mnestic processes, as well as indicate the scope of the results obtained.
    Keywords:
    value orientations, general underdevelopment of speech (ONR), severe speech disorders (SNR), mnestic activity, “Memorizing 10 words” technique according to A, Luria, "Pictogram" technique
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  • Formirovanie uchetno-analiticheskoi informatsii o raschetakh s postavshchikami i pokupateliami

    Book Chapter
    Strategic Directions of the Development of Russian Regions: Issues of Economy, Accountance, Taxification, Economic Security, Theoretical and Applied Finance
    Author:
    Liubov I. Soldatova
    Work direction:
    Глава 8
    Abstract:
    Currently, in the conditions of market relations, organizations have significantly increased the number of counterparties – product suppliers and buyers, that is, debtors and creditors, due to a number of objective and subjective factors, the procedure for accounting and reporting receivables and payables has become more complicated. In order to properly build relationships with customers, it is necessary to constantly monitor the current state of mutual settlements and monitor trends in their changes in the medium and long term. At the same time, control should be differentiated in relation to different groups of customers, distribution channels, regions and forms of contractual relations. Accounts receivable and accounts payable are a natural phenomenon for the system of settlements between enterprises existing in Russia. In the structure of receivables and payables, the largest share (up to 90%) is occupied by obligations to suppliers and claims to buyers, therefore, these indicators directly affect the solvency and financial stability of organizations. The problems of reliability and timeliness of accounting, reporting and analytical information on settlement transactions with partners in commodity transactions, which affect the effectiveness of tactical and strategic management, are becoming especially relevant.
    Keywords:
    accounting, suppliers, buyers, counterparties, accounts receivable, accounts payable, registers, reporting
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  • Organizatsiia ucheta raschetov s biudzhetom po nalogam i sboram

    Book Chapter
    Strategies of Sustainable Development: External-economic, Law and Social Aspects
    Author:
    Liubov I. Soldatova
    Work direction:
    Глава 9
    Abstract:
    Currently, taxes are an integral part of the financial systems of almost all countries of the world. Discussed in the chapter the problem of competent accounting of settlements with the budget for taxes and fees is most relevant for Russian enterprises. Late payment of taxes to the budget entails penalties. It turns the repayment of debt obligations into an uncontrollable situation: the amount of the tax liability itself grows, and the amounts of penalties and fines also grow. The accountant of the enterprise is obliged to monitor the correctness of the calculation and payment of taxes; therefore, a competent legal and economic organization of accounting for the settlements of the enterprise with the budget for taxes and fees is important.
    Keywords:
    accounting, taxes, account, fees, tax burden, tax accounting, mandatory payments, subaccount
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  • Osnovnye aspekty otsenki regional'nogo rynka uslug razmeshcheniia i tendentsii ego razvitiia

    Book Chapter
    Strategies of Sustainable Development: External-economic, Law and Social Aspects
    Authors:
    Marina M. Kireeva, Anna P. Vostrova, Natalia V. Fomina
    Work direction:
    Глава 13
    Abstract:
    The paper explores various aspects of the current state of the accommodation services sector in the Ivanovo region, analyzes the resource component of the activity of the region's accommodation facilities and the effectiveness of their work, identifies key problem areas in the process of functioning of hospitality enterprises. Attention is paid to the process of categorization of accommodation facilities in the Ivanovo region, the passivity of the leaders of accommodation facilities in the region regarding the classification procedure is noted. Measures are proposed to level specific threats and negative trends in the development of the regional market for accommodation services.
    Keywords:
    problems, efficiency, region, categorization, resources, accommodation facility
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  • Organization of the Activities of Public Authorities in the Field of Solid Municipal Waste Management in Primorsky Krai

    Book Chapter
    Principles of the New Ecosystem Formation: Multicultural Space
    Author:
    Aleksandr S. Shpak
    Work direction:
    Глава 8
    Abstract:
    The problem of improving the areas of activity of state authorities for the treatment of municipal solid waste in the Primorsky Region is being updated in the chapter of the monograph. Based on the results obtained, options for solving problems are proposed.
    Keywords:
    and phrases: environmental security, municipal solid waste (MSW), organization of activities in the field of MSW management, regional system of collection, accumulation and disposal of MSW
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  • Formation and Development of an Educational Ecosystem for People with Disabilities

    Book Chapter
    Principles of the New Ecosystem Formation: Multicultural Space
    Author:
    Iuliia I. Platonova
    Work direction:
    Глава 12
    Abstract:
    The chapter of the monograph is devoted to the consideration of the prospects for building educational ecosystems for people with disabilities. New requirements for the system of education of persons with disabilities in modern conditions have been determined, directions for the development of digitalization in education have been identified. The author analyzes new reserves in the training of people with disabilities to understand this historical time, systemic activity in the context of increased interaction, inclusion, new competencies, professional behavior and responsibility in the learning process. The chapter considers the integration processes in the education of persons with disabilities, the implementation of inclusive educational programs, including remotely, the opportunities and prospects for them to receive higher statuses, and a general improvement in their quality of life.
    Keywords:
    inclusive education, digitalization, inclusion, educational ecosystem, people with disabilities, information accessibility of education
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