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List of publications on a keyword: «ACC»

  • 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:
    Tatia 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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  • 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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