List of publications on a keyword: «activity»
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The development of digital technologies and the global Internet at the present stage of civil society development
ProceedingАктуальные проблемы коммуникации: теория и практика- Authors:
- Anna A. Nikishkina, Aleksandr V. Nikishkin, Nikolai M. Melnikov
- Work direction:
- Медиакоммуникации будущего: тенденции, исследования, прогнозы
- Abstract:
- The authors note that the current stage of development of digital technologies and the global Internet has led to a profound transformation of the system of turnover and protection of intellectual property objects, increased access to digital content and easier copying have led to an increase in the number of copyright violations, including illegal reproduction, distribution and modification of works. The authors draw attention to the cross-border nature of the Internet, which creates additional difficulties in determining the applicable law and jurisdiction of competent authorities, and the anonymity of users and the lack of uniform international regulatory standards make it difficult to implement effective protection mechanisms. The authors of the article conclude that in these conditions, the improvement of national and international legislation aimed at achieving a balance between freedom of information circulation and ensuring reliable legal protection of intellectual rights in th
- Keywords:
- digitalization, globalization, intellectual activity, historical evolution, cross-border nature, information and telecommunication networks, Keywords: civil law regulation, Internet piracy, sanctions restrictions, deposit, smart contract
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Proper formation and development of an employee's physical fitness is the way to successful fulfillment of professional duties and operational tasks.
Proceeding
Pedagogy, Psychology, Society: from theory to practice- Authors:
- Aleksandr V. Nikishkin, Sviatoslav A. Shablovskii
- Work direction:
- Теория и методика профессионального образования
- Abstract:
- This work is aimed at researching and optimizing the physical fitness of police officers, with an emphasis on balancing workload and efficiency. The relevance of the topic is due to the need to improve the professional readiness and physical endurance of law enforcement officers, which is a key factor for the successful performance of their official duties. In today's society, where the level of crime and security threats is constantly changing, police officers must be physically prepared for various situations, which requires a systematic approach to their physical training.
- Keywords:
- professional activity, physical training, police, health, special training, injury
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Digital tools for enhancing the cognitive activity of high school students in the process of preparing for the Main State Exam in Mathematics
ProceedingModern educational process: psychological and pedagogical support, educational strategies- Author:
- Михайлова Ева Евгеньевна
- Work direction:
- Инновационные технологии в образовании
- Abstract:
- This article addresses the problem of activating the cognitive activity of high school students in the process of preparing for the OGE, or the Basic State Exam in Mathematics, through the use of digital tools. A review of scientific works dedicated to both the activation of students' cognitive activity and the use of digital tools for this purpose has been conducted. The authors examine three aspects that encourage high school students to use digital tools in their exam preparation: 1) motivational; 2) the opportunity to independently identify problems, formulate hypotheses, and control their actions; 3) the achievement of new educational results that are difficult or impossible to obtain in traditional forms. As a result, a classification of digital tools and platforms such as Uchi.ru, Reshu OGE, Online Test Pad, FIPI, "YaKlass," and "Foxford" is presented, along with their advantages and disadvantages. This will further assist students in more accurately selecting suitable platforms
- Keywords:
- cognitive activity, digital tools, digitalization of education, high school students, digital educational resources, OGE (Basic State Exam) in Mathematics, learning activation
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Etiology of the emergence of cognitive interest in primary school students: structure, manifestations and pedagogical conditions for its formation
ProceedingModern educational process: psychological and pedagogical support, educational strategies- Authors:
- Anastasiia S. Golodniak, Ekaterina I. Karetnikova, Marina L. Sher
- Work direction:
- Психологические аспекты современного образования
- Abstract:
- The article explores the theoretical foundations of cognitive interest formation in primary school children. It examines the origins, internal structure, and developmental levels of this phenomenon within the framework of developmental psychology and pedagogy. Special attention is given to the specific ways cognitive interest manifests in students with disabilities, particularly those with intellectual impairments. Drawing on the works of G. I. Shchukina, L. S. Vygotsky and other scholars, the paper outlines key pedagogical conditions that foster and sustain cognitive motivation in inclusive educational settings. It is emphasized that cognitive interest serves not only as a driving force behind academic engagement but also as an indicator of harmonious personal development.
- Keywords:
- pedagogical conditions, motivation, inclusive education, children with disabilities, primary school age, cognitive interest, academic activity, etiology of interest
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Motivational mechanisms in the work of teachers in the modern educational space
ProceedingModern educational process: psychological and pedagogical support, educational strategies- Authors:
- Veronika M. Grebennikova, Ekaterina I. Rudenko, Leonid V. Mironov
- Work direction:
- Педагогическое мастерство и профессиональное развитие
- Abstract:
- The article discusses the issues related to the motivation of teachers in the modern education system. It highlights the importance of developing and implementing effective motivational strategies for teachers, which is crucial for improving the quality and competitiveness of educational institutions. With a strong and well-supported motivation system, teachers can fully realize their professional potential, focusing not only on students' academic achievements, but also on their personal growth, values, and individual characteristics.
- Keywords:
- professional activity, educational space, labor stimulation, professional burnout, personnel management, teaching staff, motivation of teachers, motivational mechanisms
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The Relationship Between Academic Resistance and Cognitive Activity of the Students of the Yelabuga Institute of Kazan (Volga Region) Federal University
Research Article
Development of education Volume 8 No 4- Author:
- Tatyana N. Bochkareva
- Work direction:
- Pedagogy and Modern Education
- Abstract:
- The training of undergraduates in the pedagogical field (students of the second stage of higher education) includes not only the development of competencies enshrined in the federal state educational standard of higher education, but also the formation or consolidation of skills such as the ability to cope with extreme professional situations, flexibility in difficult situations, mobilization of moral and volitional efforts to achieve their goals, etc. The ability to succeed in school despite social barriers and difficulties, i.e. academic resistance reaches its greatest relevance by the time of graduate studies. Cognitive activity contributes to the most complete assimilation of educational information and the formation of professional competencies. Information about the relationship between academic resistance and cognitive activity of undergraduate students is the subject of this paper. In the course of the work, the following methods were used – the full version of the Scale of individual academic Resistance (adaptation of R. S. Zvyagintsev) and a method for diagnosing the motivation of learning and emotional attitude to learning (A. D. Andreeva, A. M. Prikhozhan). The study revealed the relationship between academic resilience and cognitive activity, as well as the greater influence of cognitive activity components on academic resilience.
- Keywords:
- cognitive activity, university, master's degree, academic resilience, resilience
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Designing a meta-subject approach in the teacher training process
Book ChapterPedagogy and psychology of modern education- Authors:
- Galina S. Samigullina, Ruslan A. Ulengov
- Work direction:
- Глава 4
- Abstract:
- The purpose of the study is to show that the process of acquiring subject knowledge is related to the process of understanding, the ability to organize and structure subject knowledge using knowledge from related disciplines. The realization of the set goal is possible using the metamethodic potential of many subject developments. The didactic value of the meta-subject approach, the ultimate goal of which is to form a unified picture of the world, involves the assimilation of subject material in combination with related disciplines. The metasubject approach is considered on the example of transprofessional universalization, generalization of concepts. The research hypothesis was worked out with bachelors in geography and ecology, masters in the pedagogical field, following the results of work as an expert of the Unified State Examination in Geography. The tasks on generalization of concepts; formation of idealization abilities; translation of artistic symbols of expression of relations between objects of real reality into semantic, schematic ones are used.; independent rational fulfillment of tasks illustrating the interdependence of subject and meta-subject knowledge and skills. The results of the study show that the methodological approach, as the transformation of not only knowledge, but also methods from one subject area to another, contributes to the understanding of the studied material, increases cognitive activity, and creates conditions for the realization of the experience of creative activity of students. The requirements outlined in federal state standards for metasubject results of basic general education are in practice limited to universal educational activities to the detriment of interdisciplinary concepts that allow solving problems in real-life situations. Without detracting from the subject content of education, it is necessary to recognize and help the future teacher overcome the fact of dissonance and time inconsistency in the study of related topics in geography, biology, physics, chemistry, etc.
- Keywords:
- creative activity, cognitive technologies, metamethodic approach, metamethodics, metasubject skills
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Text-Based Activities in the System of Preparing Students for the State Final Examination in Russian Language
Book ChapterPedagogy and psychology of modern education- Authors:
- Daria I. Galitsyna, Anastasia V. Koreneva, Olesia V. Puntus
- Work direction:
- Глава 8
- Abstract:
- This chapter substantiates the need for systematic work with different types of tests in the process of preparing for the state final certification in Russian. Exam tasks for students in 9th and 11th grades are considered, which require reading competence. The article describes typical mistakes made by students related to the perception, understanding, and interpretation of the text. It also provides examples of tasks aimed at teaching students to use linguistic means of expression as an element of preparation for the Unified State Exam.
- Keywords:
- text, means of expression, textual activity, text-oriented tasks, reading competence, semantic perception
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Problems of youth innovation management in the Republic of Adygea
Proceeding
Technopark of universal pedagogical competencies- Author:
- Svetlana K. Khachak
- Work direction:
- Социальные процессы и образование
- Abstract:
- The article discusses the problems of youth innovation management in the Republic of Adygea. We focus on the main difficulties faced by young professionals and students: lack of experience, limited financial resources, lack of an effective mentoring system, and insufficient information support. We are discussing how educational institutions, government agencies and businesses can support the innovative potential of young people. We focus on the interaction of university research and student startups, as well as establishing links between universities, companies and investors. The article suggests measures to improve government support for youth innovation.
- Keywords:
- education, creativity, innovation activity, youth, mentoring, scientific research, Innovation management, government support, startups, young entrepreneurs, innovative entrepreneurship, student projects, accelerators, technology parks, innovation clusters
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Developing artistry in adolescents through musical activities
ProceedingModern education: innovations, challenges and solutions- Authors:
- Dmitrii I. Iudaev, Liudmila M. Sedunova
- Work direction:
- Инновации в образовательной деятельности педагога
- Abstract:
- The article examines various approaches to defining the concept of "artistry", as well as the principles and methods of developing artistry in adolescents during music lessons, and identifies the constituent components that allow optimizing the process of developing artistry in adolescents in performing activities.
- Keywords:
- teenager, musical activity, artistry, development of artistry
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The possibilities of the method of positive psychotherapy in the formation of psychological readiness of psychology students for professional activity
ProceedingPositive psychotherapy in the modern world: a resource and a tool for coping with sociocultural challenges- Author:
- Ekaterina V. Nikitina
- Work direction:
- Modern socio-psychological aspects of risk in the educational environment
- Abstract:
- The article is devoted to the problem of formation of psychological readiness of psychology students for professional activity. The relevance of the study is due to the growing demand for psychological support and the need to improve the quality of professional training of specialists. In educational practice, there remains an imbalance between theoretical learning and the development of students' personal resources. As a solution, the use of N. Peseshkian's method of positive psychotherapy (PPT) is proposed, aimed at activating the inner potential of a personality. The article describes a study on the application of the author's program for the formation of psychological readiness of psychology students for professional activity "Balance and abilities", based on the principles of this method.
- Keywords:
- professional activity, psychology students, psychological readiness, author's program, positive psychotherapy
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The role of motivation in the educational process and methods of its formation in learning a foreign language
Book Chapter
Issues of education and psychology- Author:
- Anna E. Shabanova
- Work direction:
- Глава 5
- Abstract:
- The chapter explores the role and methods of fostering learning motivation in teaching English to students of non-linguistic specialties. The author emphasizes the crucial role of motivation as a system-forming factor that determines the success, sustainability, and effectiveness of educational activities. The paper analyzes the main types of motivation (intrinsic/extrinsic, integrative/instrumental, motivation for success/fear of failure) and their specifics in the context of language training. Particular attention is paid to the problem of students' low initial level of language proficiency and the need for targeted work to develop motivation from the beginning of university studies. The central role of the teacher as an organizer of a motivating educational environment and a facilitator is defined. The chapter offers practical strategies and methods for enhancing learning motivation, including ensuring the professional relevance of the course content, using interactive teaching methods, working with authentic texts, and creating an atmosphere of psychological support. It is concluded that effective motivation management is key to forming the high professional competence of future specialists.
- Keywords:
- motivation, educational environment, teacher, teaching methods, teaching, English language, authentic materials, learning activity, non-linguistic university, intrinsic motivation, extrinsic motivation
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The essence, concept and legal support of business activity
Proceeding
Strategies of Sustainable Development: Social, Law and External-economic Aspects- Author:
- Aleksandra O. Verenikina
- Work direction:
- Общие вопросы экономических наук
- Abstract:
- In the current conditions, all economic entities are under severe economic conditions. COVID, economic crisis, sanctions - all this pushes enterprises to the need for a conscious forward-looking management of financial activities, business activity based on scientific methodology, adaptation to the common goals of development of the enterprise and changing conditions of external financial environment. The foundation of successful functioning of organizations is their business activity. The results of the business analysis are used to establish reasonable targets and opportunities for development of key economic indicators. Business plan indicators are established on the basis of actual achievements, analysed for improvement opportunities.
- Keywords:
- efficiency, indicators, enterprises, business activity, financial results
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The specifics of the implementation of the principles of sustainable development in the activities of business entities
Book Chapter
Sustainable development strategies: economic, legal and social aspects- Authors:
- Artem I. Shamkov, Evgenii E. Shvakov
- Work direction:
- Глава 3
- Abstract:
- The rationale for the practical implementation of the principles of the sustainable development concept at the level of economic entities is due to the fact that they are not yet mandatory for enterprises and organizations in the Russian Federation. Unlike at the national level, the application of the sustainable development concept at the level of economic entities remains a desirable but not mandatory component of their activities. Based on the use of general scientific theoretical methods of cognition (analysis, synthesis, generalization, induction, deduction, etc.), the study has formed a holistic understanding of the implementation of the principles of sustainable development in the activities of economic entities, and has also attempted to provide a theoretical justification for certain aspects of the organization of economic entities' activities in accordance with the concept of sustainable development. Unlike existing approaches to analyzing the activities of economic entities in implementing the principles of sustainable development, the authors propose considering social and environmental activities in an inseparable connection with production activities. Since it is the scale of production activities and their effectiveness that determine the content of social and environmental activities, as well as the capabilities of economic entities to carry them out. In accordance with this, an attempt has been made to determine the minimum boundaries of social and environmental activities from the perspective of ensuring sustainable development of economic entities, as well as the possibilities for expanding them.
- Keywords:
- sustainable development, enterprise economy, social activity of an economic entity, environmental activity of an economic entity
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Comparative analysis of two approaches to teaching and diagnosis of teaching motives
Book Chapter
Current issues of pedagogy and psychology- Authors:
- Galina A. Glotova, Erika S. Shipilova
- Work direction:
- Глава 17
- Abstract:
- The study focuses on a comparative analysis of the cultural-activity approach and the theory of self-determination related to learning and the diagnotics of learning motives. In addition to the theoretical analysis, the study presents the results of an empirical study of the perceptions of high school students and college students regarding learning motives, which was conducted using a voluntary, anonymous online survey conducted on a Google form. The sample consisted of 107 9th-11th grade students and college students aged 14–19 years. Four methods were used: «Diagnotics of University Students’ (and High School Students’) Learning Motivation» (Badmaeva, 2004), «Academic Motivation Scales» (Gordeeva, Sychev, Osin, 2014), «Comprehensive Assessment of Learning Motivation» (Vartanova, 2000), and «Comprehensive Assessment of Learning Motivation – Pilot Scales», which includes six scales derived from this questionnaire (Glotova, Sh ipilova, 2025). Correlation analysis (according to Spearman) and factor analysis with Varimax rotation were used to process the data. As a result of the study, multiple correlations were obtained between the scales of the four methods; factor analysis revealed the influence of the «social spectrum» learning motive factor and the three «activity spectrum» learning motive factors in the perceptions of high school students; it was shown that the differences in the distribution of the scales of the four methods relative to the identified factors are largely due to the theoretical and methodological differences between the cultural-activity approach and the theory of self-determination, which underlie the methods of diagnosing learning motivation and the learning technologies associated with these approaches.
- Keywords:
- educational technologies, high school students, self-determination theory, cultural-activity approach, diagnostics of learning motives
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Mental activity and emotional intelligence in adolescents with mental retardation
Book Chapter
Current issues of pedagogy and psychology- Author:
- Elena V. Akhmadeeva
- Work direction:
- Глава 24
- Abstract:
- In modern conditions, there is an increasing number of children with functional and organic disorders of the central nervous system (CNS), caused by a combination of biosocial factors. The main at-risk group consists of children with various forms of intellectual development disorders (IDD), who face significant difficulties in mastering standard educational programs and in interpersonal interactions. Intellectual development disorder (IDD) is a serious condition affecting multiple aspects of a child's life, including cognitive functions, emotional-volitional regulation, and mental activity. This study presents findings on the specifics of cognitive processes and emotional intelligence in adolescents with IDD. Key results reveal: unstable and weak logical reasoning, impaired memory retention, low emotional intelligence levels in most participants. Factor analysis identified a four-component structure, confirming the relative independence of: cognitive functions, regulatory processes, social skills, verbal-reflective abilities. Notably, significant deficits were observed in logical thinking and memory, while emotional development remained at an average level. These findings highlight the urgent need for innovative psychoeducational support strategies tailored to this adolescent population.
- Keywords:
- emotional intelligence, mental retardation, adolescence, mental activity, limited health
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The benefits and creation of board games: from idea to prototype
Proceeding
Education, innovation, research as a resource for community development- Authors:
- Valerii V. Bol'shakov, Al'bert K. Shaikhlislamov
- Work direction:
- Использование нестандартных решений для повышения качества, доступности и эффективности образования
- Abstract:
- The influence of board games on the development of intellectual, communicative and creative abilities is investigated. Their role as a tool for the formation of personal and professional skills is analyzed. Special attention is paid to the process of self—designing games, viewed through the prism of a step-by-step approach - from the idea to the creation of a prototype. It is emphasized that the development of game products contributes to the development of analytical thinking, the ability to work in a team and the development of game design as a pedagogical method used in education, project activities and digital technologies.
- Keywords:
- creativity, design, mental health, play activity, interactive learning, game design, cognitive development, strategic thinking, Board games, educational techniques, social interaction, game mechanisms
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The use of multimedia tools in teaching aviation English
Proceeding
The Topical Issues of the Humanities and Social Sciences- Author:
- Raniia Z. Salimova
- Work direction:
- Содержание и технологии профессионального образования
- Abstract:
- This article discusses the use of multimedia technologies in teaching aviation English. Special attention is paid to such key aspects as interactivity, information visualization, variety of formats and access to relevant information. The use of multimedia tools in the process of teaching a foreign language makes it possible to improve the quality of education, make it more interesting and dynamic.
- Keywords:
- educational process, interactivity, multimedia tools, information visualization, military educational institutions
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Problems of application and possible ways to improve the institute of affiliated persons in the Russian Federation
Proceeding
Socio-Pedagogical Issues of Education and Upbringing- Authors:
- Sergei A. Baranov, Olga M. Zemlina
- Work direction:
- Образование и право
- Abstract:
- A comprehensive study of the main theoretical and practical aspects of the institute of affiliated persons in the Russian legal reality in its systemic correlation forms the subject of this author's work. The article reveals the legislative structure of affiliation, its doctrinal interpretation in the context of various legal segments. The conclusion is substantiated that it is necessary to adopt a single federal law as a kind of author's intention, its final result in the context under study, taking into account all the legal nuances of recognition and activity of affiliated persons in the Russian Federation in order to avoid negative legal consequences of various kinds and properties.
- Keywords:
- entrepreneurial activity, affiliation, affiliated persons, legal categories, connectedness, legal gap, interdependent persons
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The effect of swimming on the nervous system of the body
ProceedingThe health of participants in the educational process: modern challenges and solutions- Authors:
- Ekaterina A. Naimushina, Tatiana A. Ilnitskaia
- Work direction:
- Социокультурные аспекты здоровья
- Abstract:
- В статье рассматривается влияние плавания на нервную систему человека. Анализируются механизмы воздействия водной среды на психоэмоциональное состояние, когнитивные функции и стрессоустойчивость. Особое внимание уделяется физиологическим и психологическим аспектам плавания и его терапевтическому потенциалу в профилактике неврологических расстройств. В статье приводятся данные современных российских исследований, подтверждающих положительное влияние плавания на работу центральной и периферической нервной системы.
- Keywords:
- stress, physical activity, swimming, nervous system
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Features of self-regulation of older adolescent students with different levels of reflection
Research Article
Development of education Volume 8 No 2- Authors:
- Svetlana V. Veliyeva, Elena V. Zorina, Svetlana V. Yeshmeikina
- Work direction:
- Psychology in Education
- Abstract:
- The article examines the features of self-regulation of educational activity in senior adolescents depending on their level of reflexivity. At the first stage, reflexivity levels were determined in 257 students of grades 10–11 and 1–2-year medical college students using the reflexivity questionnaire by A.V. Karpov and V.V. Ponomareva and the differential reflexivity test by D.A. Leontiev and E.N. Osin. At the second stage, the features of self-regulation among adolescents with different levels of reflexivity were studied using the questionnaire "Style of Self-Regulation of Academic Activity – SSUD-M" by V.I. Morosanova. The results showed a predominance of the average level of reflexivity, a complete absence of a high level, and a significant proportion of adolescents with low reflexivity. Statistically significant differences in indicators of systemic reflection and introspection between groups with low and average reflexivity were revealed. Adolescents with an average reflexivity level demonstrated higher rates of planning, programming, evaluation of results, responsibility and independence in educational activities compared to peers with low reflexivity. The obtained data confirm the importance of reflection as a psychological mechanism contributing to successful self-regulation of educational activity and emphasize the need for targeted psychological and pedagogical work aimed at developing reflexive abilities of senior adolescents in the educational process.
- Keywords:
- educational process, reflection, self-regulation, educational activity, psychodiagnostics, senior adolescence, arbitrariness of behavior
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Formation of Professionally Oriented Speech in Russian Language Classes in the System of Higher Professional Education
Book Chapter
Theoretical and practical aspects of pedagogy and psychology- Author:
- Klara M. Kaparova
- Work direction:
- Глава 4
- Abstract:
- The chapter addresses the relevant issue of developing professionally oriented speech among university students within the system of higher professional education. It examines the specific features of teaching Russian as a non-native or second language in institutions where instruction is tailored to a particular field of specialization. The paper analyzes methods and techniques that contribute to the development of speech skills essential for students' future professional activities across various areas of training. Special attention is given to the selection of thematic and lexical material that reflects real-life communicative situations in the professional domain, as well as to the role of interdisciplinary integration and communicative technologies. The importance of active verbal interaction between teachers and students is emphasized, along with the use of case methods, project-based learning, and business games. This article may be of interest to educators, methodologists, and curriculum developers involved in language instruction in higher education.
- Keywords:
- higher education, speech activity, communicative competence, Russian language, teaching methodology, professionally oriented speech
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Theoretical foundations of the use of game methods in teaching children with disabilities
ProceedingYouth science in the modern world- Authors:
- Anastasiia S. Golodniak, Marina L. Sher
- Work direction:
- Актуальные проблемы специального и инклюзивного образования
- Abstract:
- The article discusses the theoretical foundations of the use of game methods in teaching children with disabilities. Key concepts such as play activities, correctional pedagogy, and adaptive learning are analyzed. Special attention is paid to the role of play as a natural way of learning about the world for children with disabilities. The work uses the works of Russian scientists such as Baryaeva L. B. and Strebeleva E. A., who emphasize the importance of gaming technologies in the development of cognitive, emotional and social skills in children with special educational needs.
- Keywords:
- motivation, adaptive learning, inclusive education, children with disabilities, cognitive interest, gamification, play activity, correctional pedagogy, game methods, emotional support
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Online marathons as a new type of entrepreneurial activity: problems and prospects for improving efficiency
Book ChapterEffective development of the modern economy: problems and prospects- Authors:
- Svetlana I. Lilimberg, Tatiana O. Selezniova
- Work direction:
- Глава 7
- Abstract:
- The chapter is dedicated to the problems of forming a mechanism for organizing and conducting online marathons in order to increase their effectiveness. The study describes the characteristic features of online marathons, their differences from other learning methods, the advantages and disadvantages of online marathons as an independent type of entrepreneurial activity. Special attention is paid to the issues of choosing the optimal platform for online marathons. As an example, the experience of conducting online marathons of a specific enterprise IP «EDUMARATHON» operating in the city of Astana in the Republic of Kazakhstan is used.
- Keywords:
- information, training, efficiency, digitalization, business, entrepreneurial activity, online platform, online marathon, information services
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Modeling of the break-even activity of the enterprise
Book ChapterEffective development of the modern economy: problems and prospects- Authors:
- Olga V. Mishulina, Natalia S. Gorelova
- Work direction:
- Глава 13
- Abstract:
- In the chapter considers the basic model of substantiation of management decisions – «volume-costs-profit», its analytical capabilities for enterprise management. This model helps to predict the values of costs, sales (production) volume and profit. The target focus of the study is to use the tools and functionality of the «volume-costs-profit» model to implement break-even activities of the enterprise. The purpose of the break-even theory is shown, the analytical capabilities of the basic model are systematized, four approaches to its content are identified, the filling of the key elements of its subject area is disclosed: marginal income, coverage rate, break-even point (break-even point), financial safety margin and operating leverage. Using the example of an agricultural organization, break-even modeling of business activities is carried out, directions for increasing the profitability of the enterprise are substantiated. To expand the functionality of the «volume-costs-profit» model, the use of sensitivity analysis, a matrix of financial results planning and break-even management, as well as a scenario approach for choosing alternative options for making a profit when making management decisions is proposed. Difficulties in conducting analysis and forecasting the break-even activity of an enterprise are identified, which are associated with the lack of legal regulation of cost accounting using the direct costing system, the methodology for calculating marginal income and the formation of a management accounting system.
- Keywords:
- planning, volume-cost-profit model, break-even activity, management decisions, break-even point, operating leverage, sensitivity analysis, scenario method