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List of publications on a keyword: «ACC»

  • Penalties: Legal and Accounting Aspects

    Book Chapter
    Economics and Law
    Author:
    Elizaveta A. Chuiko
    Work direction:
    Глава 7
    Abstract:
    The issues of various sanctions’ reflection in accounting systems of economic entities have always caused a lot of questions. Currently the number of disputes leading to fines, late fees and penalties for construction contracts has increased considerably in parallel with the growth of sanctions. All the above-mentioned leads to an increased interest in the legality and correctness of these sanctions’ calculation as well as to the organization of accounting and taxation of business operations. Therefore, the aim of this study is to develop organizational and methodological recommendations of the reflection of penalties in the accounting system of business entities based on the specific sectoral character of the construction industry. The study implies the examination of the accounting regulations and legal acts defining legal relations of construction contracts’ parties along with the analysis of problems revealed by the survey that economic practitioners face and the consideration of economists’ opinions related to analytical accounting of various sanctions. The research has used the following general scientific methods of theoretical cognition as description, analysis and synthesis, data synthesis and formalization, abstraction and specification. As a result, eight subsequent stages of the definition, assessment and reflection of financial burden actors resulting from various types of violations of treaty relations have been defined and described. The consistent implementation of these recommendations paves the way for the timely and transparent provision of information allowing managers not only to control the costs involved, but also to identify perpetrators and responsible persons whose actions or inactions resulted in additional costs as well as to detect the cost centers and their impact on the financial outcome of individual contracts.
    Keywords:
    construction, settlements for claims, accounting of fines, forfeits, penalties, breaches of contracts, work contracts
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  • Cinemalogy as a Method of Work of an Educational Psychologist with Minors Recognized in the Case and in Accordance with the Procedure Provided for by the Criminal Procedure Legislation as Suspects, Accused, Defendants

    Research Article
    Development of education Volume 4 No 2
    Author:
    Svetlana G. Krasnova
    Work direction:
    Psychology in Education
    Abstract:
    The article is devoted to the use of the method of cinemalogy in the work of an educational psychologist with minor suspects, accused persons, defendants, recognized, in the case and under the terms set out in the criminal procedure legislation and the specifics of its application. The purpose of the study is to determine the possibilities and psychological and pedagogical conditions for using the method of cinemalogy in psychocorrection work with underage suspects, accused persons, and defendants. The following research methods were used in the article: analysis of scientific psychological and pedagogical literature, normative legal documents, study of the resources of educational Internet portals. As a result of the study, an effective method of working with underage suspects, accused persons, and defendants was identified, and the factors of the formation of criminal behavior of underage children (heredity, social environment, and intrapersonal factors) were clarified. Based on the study of the psychological characteristics of underage suspects, accused persons, and defendants, the reasons for the commission of illegal actions (the desire for self-affirmation, to gain authority among peers, imitation of authority, the desire to obtain the forbidden, forbidden) are determined. The article offers methodological recommendations for organizing training sessions with underage suspects, accused persons, and defendants. It is concluded that an important condition for the psychocorrection of these categories of minors is the work with psychoemotional states, situations that have a psychotraumatic effect on them, the correction of their thoughts and behavior. In our opinion, it is the method of cinemalogy that contributes to solving these problems, as well as changing criminal attitudes.
    Keywords:
    method, film, minors, psychocorrection, cinemalogy, suspects, accused, defendants, psychological analysis, self-analysis
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  • Psychology of Behavior of Managers in Conflict Situations of Educational Activities

    Conference Paper
    Pedagogy, Psychology, Society
    Author:
    Mikhail M. Berulava
    Work direction:
    Развитие психолого-педагогического сопровождения в современном образовании
    Abstract:
    The presented article is based on the results of a study of the behavior of leaders of educational organizations and institutions in conflict situations. The main theories that develop ways of solving the problem under study from the standpoint of modern psychology have been determined. The aspects of increasing the competence of managers to resolve conflicts in educational activities are considered, taking into account its fundamentally important components. The results of in-depth study of the phenomena necessary for psychological and pedagogical practice are characterized: individual strategies of behavior; the role of unconscious patterns of behavior; stable attitudes of behavior; hierarchy of scenarios and styles of behavior of educational leaders in conflict situations. Variants of using research materials in the experience of heads of educational organizations and institutions are proposed
    Keywords:
    The presented article is based on the results of a study of the behavior of leaders of educational o, The main theories that develop ways of solving the problem under study from the standpoint of modern, The aspects of increasing the competence of managers to resolve conflicts in educational activities, taking into account its fundamentally important components, The results of in-depth study of the phenomena necessary for psychological and pedagogical practice, the role of unconscious patterns of behavior, stable attitudes of behavior, hierarchy of scenarios and styles of behavior of educational leaders in conflict situations, Variants of using research materials in the experience of heads of educational organizations and ins
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  • Otsenka sostoianiia transportnoi dostupnosti dlia naseleniia regionov Dal'nevostochnogo federal'nogo okruga

    Book Chapter
    Economics and Law
    Author:
    Aleksandr S. Shpak
    Work direction:
    Глава 1. Экономика и менеджмент
    Abstract:
    The problem of ensuring the availability and quality of transport services for the population through the implementation of federal laws and state programs for the socio-economic development of the subjects of the Far Eastern Federal District is being actualized. Based on the analysis of statistical reporting and the results of the implementation of state programs for the development of transport infrastructure in the subjects of the Far Eastern Federal District from the standpoint of the presence in them of goals, objectives, subprograms or activities related to solving the problem of increasing transport accessibility for the population, an assessment of the transport accessibility of regions is given and directions are proposed more active use of the transport infrastructure of the Far Eastern Federal District.
    Keywords:
    transport accessibility for the population, transport infrastructure of the region, socio-economic development of regions, implementation of state programs, criteria for assessing the transport accessibility of the territory
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  • Psychological and Pedagogical Support of Personal Development of Teenagers with Character Accentuations

    Conference Paper
    Psychologically Safe Educational Environment: Design Problems and Development Prospects
    Author:
    Kristina I. Karpova
    Work direction:
    Modern socio-psychological aspects of risk in the educational environment
    Abstract:
    The article deals with the main theoretical aspects of studying char-acter accentuations and features of their manifestation in adolescence. The results of the ascertaining stage of the study of personal development of adolescents with character accentuations are presented.
    Keywords:
    psychological and pedagogical support, character accentuations, teenagers
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  • Study of the information system for the control of materials at enterprises for the storage and processing of agricultural products (on the example of LLC "Omskoye foodstuff - Kalachinsk" in the city of Kalachinsk, Omsk region

    Conference Paper
    Law, Economics and Management
    Authors:
    Elena S. Pervova, Tatiana A. Aksenova, Oksana V. Shumakova
    Work direction:
    Экономика предпринимательства
    Abstract:
    The article presents the organization of accounting of materials in LLC "Omskoye foodstuff - Kalachinsk", considers the information system as a source for obtaining audit evidence. As a result, the importance of the information system for the efficiency of the enterprise was determined.
    Keywords:
    accounting, audit, materials, information system
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  • Illegal acquisition of vehicles on the territory of Russia

    Conference Paper
    Relevant issues of management, economics and economic security
    Authors:
    Iurii A. Grachev, Elena V. Vetrova, Aleksandr V. Nikishkin
    Work direction:
    Угрозы экономической безопасности и пути их преодоления
    Abstract:
    In this article, the authors consider the problem of unauthorized access to cars through the use of other people's accounts, their theft or self-registration on figureheads.
    Keywords:
    car sharing cars, registration, access, app, registered apps, website, account
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  • Road accidents, ways to prevent them

    Conference Paper
    Law, Economics and Management
    Authors:
    Aleksandr V. Nikishkin, Igor V. Stepanov, Nikita A. Rusakov
    Work direction:
    Административное право
    Abstract:
    This article discusses the main reasons commissions road transport accidents' and ways their preventions.
    Keywords:
    road safety, traffic accident, transport vehicle, maintenance, operation public road
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  • Road safety, accident problems and ways to improve safety

    Conference Paper
    Topical issues of law, economic and management
    Authors:
    Igor V. Stepanov, Aleksandr V. Nikishkin, Vitalii V. Stepanovskikh
    Work direction:
    Административное право
    Abstract:
    The article discusses the factors that contribute to the Commission of road accidents, as well as ways to ensure the safety of road users. Road traffic accident prevention becomes one of them the most serious socio-economic problems of the modern world. The results of the Federal target program on the dynamics of the level of road traffic accidents are presented.
    Keywords:
    road safety, causes of road accidents, violation of traffic rules, social tension, aggressive driving culture, state programs
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  • Increasing the level of driver culture as the main factor in ensuring road safety

    Conference Paper
    Topical issues of law, economic and management
    Authors:
    Aleksandr V. Nikishkin, Igor V. Stepanov, Anastasiia V. Strok
    Work direction:
    Административное право
    Abstract:
    This article discusses the importance of the level of culture of drivers when driving a vehicle. Aggressive driving is considered as a factor that negatively affects the overall level of culture. The measures aimed at forming the concept of the level of culture of drivers in the consciousness of the entire modern society are proposed.
    Keywords:
    road safety traffic, traffic rules, participants road traffic, aggressive driving, safety, traffic accidents
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  • Neuropsychic Health of Children With High Mental Abilities

    Conference Paper
    Psychological and Pedagogical Support of Talented Children: Problems, Directions, Approaches, Conditions
    Author:
    Tatiana B. Ventsova
    Work direction:
    Психическое здоровье и здоровьесбережение одаренных детей
    Abstract:
    The results of an empirical study on the coherence of mental abilities and neuropsychic health of high-school children are presented in the article. A positive significant coherence with neuroticism, depression and a negative one with shyness were revealed. Positive significant connections between mental abilities and pedantic, stuck, emotive types of accentuations were observed. Recommendations on the organization of psychological support for this group of high-school children for teachers, parents, psychologists are considered.
    Keywords:
    mental abilities, neuroticism, depressiveness, accentuation
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  • Time-based car rental, current issues of its use and impact on road safety

    Conference Paper
    Law, Economics and Management: Theory and Practice
    Authors:
    Aleksandr V. Nikishkin, Igor V. Stepanov, Aleksandr L. Vasilev
    Work direction:
    Административное право
    Abstract:
    This article discusses the most pressing problems that arise when using cars with time- based rental (carsharing), as well as ways to solve them.
    Keywords:
    car sharing, the rules of the road, road accident, rental, vehicle
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  • First Outcomes of Implementing the New Model of Continuous Education in the System of Further Post-Graduate Training of Doctors

    Research Article
    Development of education No 1 (7)
    Author:
    Irina V. Chesnokova
    Work direction:
    Education System in Russia
    Abstract:
    The article is devoted to the consideration of the continuing medical education (CME), which is a supplementary vocational education carried out through the implementation of qualification and further post-graduate training programs. The basic principles of the CME development in the Russian Federation are defined in the article. Among them: continuity in post-graduate training; harmonization with international standards; partnership of the state and professional organizations; comprehensive training of medical workers, that is convenient for them; the use of innovative technologies; quality control and independence, the motivation of employees to improve their skills. During the study the following methods were applied: analysis, comparison and observation. The author of the article outlines that the current regulatory framework for the CME development is the federal laws in the field of healthcare. The results of the study. The majority of doctors accepted a new model as a principal one and registered at the CME website for training. It is concluded that the fundamental difference between the new educational model and the traditional one is that in the СME system an individual 5-year cycle educational plan is drawn up, including 250 credits (hours) of educational activity, which are evenly divided into 50 credits (hours) annually. It is also stated that during the process of implementing the model, certain problems arose: a significant increase in the number of students per year, the increase in the number of organizations accredited for training since it is difficult to control it at the first stage. The СME model needs to be improved and developed, relying on all the best achievements and developments of the traditional system of post-graduate training of doctors.
    Keywords:
    continuing medical education, distance learning technologies, post-graduate training of doctors, accreditation and certification of specialists, further post-graduate training in medicine
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  • Metal detectors in the practical activities of employees of internal Affairs, their diversity and principles of work

    Collection Article
    Economics and management: realias and prospects No 5
    Authors:
    Aleksandr V. Nikishkin, Igor V. Stepanov, Aleksandra V. Kosheleva
    Work direction:
    Логистика, экономическая безопасность
    Abstract:
    The article deals with the question of metal search objects, explosives and explosive devices, with the help of search devices, the authors define the concept of search tools metal objects (metal detectors) and their classification, according to the principle of action and scope of application in practice employees of internal Affairs bodies of the Russian Federation.
    Keywords:
    international political realities, accumulation sensors, metal detectors, impulsive metal detectors, explosive the device, covering the environment, access mode, a special technique bodies of internal Affairs
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  • Opredelenie i ispol'zovanie tseny kapitala (WACC)

    Conference Paper
    Relevant issues of management, economics and economic security
    Authors:
    Irina A. Gorelkina, Violetta V. Kalachiova
    Work direction:
    Менеджмент и его разновидности, диверсификация, маркетинг, ценообразование
    Abstract:
    В статье изложены подходы к определению понятия цены капитала, предложена в качестве методической основы его определения уточненная схема кругооборота капитала. Представлены расчет и анализ результатов исчисленного показателя цены капитала на примере хозяйствующего субъекта, выявлены факторы, влияющие на ее размер. Продемонстрировано применение показателя в качестве критерия минимальной доходности.
    Keywords:
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  • FEATURES OF TEACHERS WORK WITH DISABLED CHILDREN IN MODERN SOCIETY

    Conference Paper
    Current trends in the development of education system
    Authors:
    Svetlana G. Pankrateva, Elena V. Rezak
    Work direction:
    Инклюзивное образование как ресурс создания толерантной среды
    Abstract:
    The article considers the historical formation of the problem of social adaptation of children with disabilities in modern society. The conditions for the successful development of education programs for children with disabilities, as well as the importance of qualified teacher training in the social adaptation of students with disabilities in an educational institution and in society are described
    Keywords:
    disabled child, social status of disabled people, accessible environment, psychological and pedagogical training of a teacher
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  • Pedagogical accompaniment of preschoolers with visual impairment in innovative institutional conditions

    Research Article
    Development of education No 2 (4)
    Authors:
    Iuliia I. Demura, Elena V. Zamashnyuk
    Work direction:
    Education system in Russia
    Abstract:
    In the article modern view on the problem of pedagogical accompaniment is discovered; features of children accompaniment in new innovative institutional conditions such as «Accompaniment of children with LDO and their families» are illustrated; prerequisites of their appearance are argumented; targets and goals contributing satisfaction of special educational needs of this contingent are formulated.
    Keywords:
    accompaniment, pedagogical accompaniment, support, innovative institutional conditions, preschoolers with visual impairment, special educational needs, early help service, accompaniment centre, LDO child and his family
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  • Transformatsiia normativno-pravovogo regulirovaniia bukhgalterskogo ucheta i otchetnosti v obespechenii ekonomicheskoi bezopasnosti gosudarstva

    Book Chapter
    Transformation of the legal regulation of accounting and reporting in ensuring the economic security of the state
    Authors:
    Nataliia V. Voskresenskaia, Marina V. L'vova
    Work direction:
    Авторская монография
    Abstract:
    The issues of the current state of legal regulation of accounting as one of the factors ensuring the economic security of the state are considered; its conceptual foundations, peculiarities of legal regulation of individual accounting objects, as well as the main directions of development in modern conditions are determined. For employees of the scientific sphere, accounting services, university professors, as well as for students in the areas of training "Economics", "Jurisprudence ".
    Keywords:
    accounting, standardization, regulation of accounting and reporting, international financial reporting standards, economic security
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  • Structure and basic principles of continuing medical education at the present stage

    Research Article
    Development of education No 1 (3)
    Author:
    Irina V. Chesnokova
    Work direction:
    Russian education system
    Abstract:
    Continuing medical education (NMO0 is an additional vocational education, which is carried out through the implementation of advanced training and retraining programs. The current regulatory framework and prerequisite for the development of NMO are federal laws in the health sector. The basic principles of the development of NMO in the Russian Federation: continuity in improvement qualifications; harmonization with international standards; partnership of the state and professional organizations; comprehensive training of medical workers, convenient for I them, the use of innovative technologies, quality control and independence, the motivation of employees to improve their skills.
    Keywords:
    continuing medical education, advanced medical education, distance learning technologies, accreditation of specialists, professional medical associations
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  • Problems of adaptation of educational migrants to the multicultural educational environment

    Research Article
    Development of education No 1 (3)
    Authors:
    Ajzhan K. Kapanova, Klara M. Abisheva, Ryskeldy A. Ajkenova
    Work direction:
    Sociology and statistics of education
    Abstract:
    The article is devoted to the study of the process of adaptation of students in the framework of multicultural educational environment. Objective: to consider the types of conflicts that arise in the intercultural interaction of foreign students and representatives of the indigenous ethnic group, as well as the diasporas of the country, to explore ways of acculturation to the host society. During the study, the method of questioning and discourse analysis were applied. As a result of the work, the intercultural situations of the realization of the ethnic prejudice of the communicants were studied, the difficulties were described, and the ways to overcome them were indicated. Conclusions are drawn on the need to study the process of acculturation of educational migrants both within the framework of an educational institution and to the receiving society.
    Keywords:
    activity, ethnocentrism, educational migrant, multicultural educational environment, acculturation, experience, functional state
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  • Socio-economic aspects of accident and occupational disease insurance in the United States of America.

    Book Chapter
    Education and science: current trends No 2
    Authors:
    Galina V. Surkova, Daria D. Petrova, Aleksandr A. Razumov
    Work direction:
    Парадигмы современной науки
    Abstract:
    The economic and legal aspects of the organization of the American system of insurance against industrial accidents and occupational diseases in the United States of America are analyzed in the paper. The first part of the monograph presents a comprehensive overview of various methods of financing and ways to monitor insurance schemes, as well as the practical implementation of various approaches. The authors described various systems, disclosed the principles of evaluation, and methods for creating flexible schemes. The purpose of the second part of the review is to present the experience of markets with different systems and to show the impact of the rating system on the insurance compensation system for employees.
    Keywords:
    social insurance, occupational safety, occupational risk class, economic efficiency, occupational disease, working conditions, tariffs, occupational risks in the electric power industry, implementation stages, accident at work, occupational safety of workers, energy industry
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  • Professional'naia obshchestvennaia akkreditatsiia: gosudarstvennaia politika, vozmozhnosti, strategiia, innovatsii, obrazovanie, perspektivy

    Book Chapter
    Education and science: current trends No 1
    Authors:
    Aleksandr M. Chernopiatov, Ekaterina I. Bondareva
    Work direction:
    Парадигмы современного образования
    Abstract:
    There are examined professionally-public accreditation of educational programs and direction to identify the features and strengths of programs, the specificity of their implementation, which in consequence will have a positive impact on the quality of training of future specialists. The relevance of the topic to present the new paradigm in the relationships between educational institutions and employers. Employers ' requests for training of specialists due to the ever-increasing demands of the market. In modern conditions the labour market permanently updates its requirements to the quality of graduates of educational institutions. The challenges posed by employer to educational institutions, lies in the fact that the future specialist must be suitable not only on educational performance but also on psychological, individual, management and most importantly on professional qualities, are widely demanded at the present stage.
    Keywords:
    education, innovation, professional public accreditation, educational institution, specialists, employers, professional standards, market, economy, educational programs, quality, management, task, employment, training
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  • Zashchita konfidentsial'noi informatsii ot nesanktsionirovannogo dostupa pri proektirovanii avtomatizirovannykh sistem radionuklidnoi spektrometrii na baze stsintilliatsionnogo gamma-spektrometra

    Book Chapter
    Education and science: current trends
    Authors:
    I P. Mikhnev, Nataliia A. Sal'nikova, Irina P. Medintseva
    Work direction:
    Парадигмы современной науки
    Abstract:
    The monograph presents studies of information protection tools against unauthorized access to automated radionuclide spectrometry systems based on a scintillation gamma spectrometer. As a result of the conducted researches, the system's security indicators have been obtained, which allow to calculate and optimize the probability of damage from unauthorized access taking into account the operating time and the applied information protection means. The developed analytical estimations allow to calculate the upper and lower bounds of the probability of unauthorized access to confidential information at the design stages of automated systems.
    Keywords:
    natural radionuclides, information security, unauthorized access, design of automated systems, system radionuclide spectrometry, threats to information security
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  • International experience in reducing losses of labor resources in the context of minimizing industrial conflicts.

    Collection Article
    Economics and management: realias and prospects No 1
    Authors:
    Dmitrij N. Ermakov, Galina V. Surkova
    Work direction:
    Экономика труда, демография
    Abstract:
    The constitutions of many States set out the obligation of the government to guarantee a well-functioning and reliable system of protection against industrial injuries. Whether the government provides workers ' compensation insurance directly, or when it is delegated to a third party (special authorities or insurance companies), the government is still responsible for the operation of the system. The latter is of particular importance, since the settlement of claims for workers ' compensation insurance is of a long-term nature. An effective system of protection against industrial injuries and occupational diseases should be considered not only as a type of insurance but as an absolute need of the productive sector and as one of the foundations of social peace and economic stability.
    Keywords:
    social insurance, industrial accident, occupational safety, occupational diseases, occupational risk class, economic efficiency
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