2,164 research outputs found

    The development of the public sector accounting: The case study of the Republic of Crimea

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    Masteroppgave i bedriftsøkonomi – Universitetet i Nordland, 2015Sperra for utlån til 2018-06-2

    Simulation as a method for asymptotic system behavior identification (e.g. water frog hemiclonal population systems)

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    Studying any system requires development of ways to describe the variety of its conditions. Such development includes three steps. The first one is to identify groups of similar systems (associative typology). The second one is to identify groups of objects which are similar in characteristics important for their description (analytic typology). The third one is to arrange systems into groups based on their predicted common future (dynamic typology). We propose a method to build such a dynamic topology for a system. The first step is to build a simulation model of studied systems. The model must be undetermined and simulate stochastic processes. The model generates distribution of the studied systems output parameters with the same initial parameters. We prove the correctness of the model by aligning the parameters sets generated by the model with the set of the original systems conditions evaluated empirically. In case of a close match between the two, we can presume that the model is adequately describing the dynamics of the studied systems. On the next stage, we should determine the probability distribution of the systems transformation outcome. Such outcomes should be defined based on the simulation of the transformation of the systems during the time sufficient to determine its fate. If the systems demonstrate asymptotic behavior, its phase space can be divided into pools corresponding to its different future state prediction. A dynamic typology is determined by which of these pools each system falls into. We implemented the pipeline described above to study water frog hemiclonal population systems. Water frogs (Pelophylax esculentus complex) is an animal group displaying interspecific hybridization and non-mendelian inheritance

    МОДЕЛЬ ФОРМУВАННЯ КОМУНІКАТИВНОЇ КОМПЕТЕНТНОСТІ МАЙБУТНІХ ВЧИТЕЛІВ ПОЧАТКОВИХ КЛАСІВ У ПРОЦЕСІ ПРОФЕСІЙНОЇ ПІДГОТОВКИ

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    The article describes features of pedagogical models. The model of communicative competence of primary school teachers in the training, which covers the purpose, pedagogical conditions, the main approaches to the formation of the communicative competence of students of higher educational institutions, as well as components of the process.Key words: model, communicative competence, training, primary school teachers.У статті охарактеризовано особливості побудови педагогічних моделей. Обґрунтовано модель формування комунікативної компе-тентності майбутніх вчителів початкових класів у процесі фахової підготовки, яка охоплює мету, педагогічні умови, основні підходи до формування комунікативної компетентності студентів вищих педа-гогічних навчальних закладів, а також компоненти цього процесу.Ключові слова: модель, комунікативна компетентність, професійна підготовка, майбутній вчитель початкових класів

    Using of operations management in the enterprise current assets management

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    The peculiarities of using operational management as an organizational mechanism for ensuring the fulfillment of the goals and objectives of financial management of current assets are presented. The concept of determining the level of efficiency of management of current assets is specified. The classification of expenses of management of current assets is specified, it is proposed to take into account expenses of lost opportunities. The definition of explicit and implicit costs from the increase of stocks in the structure of current assets is given. The principles of management of current assets are specified. It is proposed to use digital technologies and virtual space to improve inventory management at work. Further research should be aimed at introducing the world-wide experience of innovative technologies for managing current assets at enterprises

    WEB-TECHNOLOGIES AND MULTIMEDIA SYSTEMS IN THE TRAINING OF PROFESSIONALS IN THE EDUCATION SYSTEM

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    Contemporary technologies of training specialists in different professions envisage mastering the skills of a 'quality user' of computer technologies. At the same time, the issues of training primary school teachers, specialists in inclusive and remedial education to use more complex multimedia systems with the need to understand programming processes have often been excluded from basic courses as an 'unnecessary' component.But considering the current trends towards distance education, the “rejuvenation” of 'advanced users' and the need to maintain a educator's reputation, the trend towards introducing such systemic courses in the training process for specialists in primary, inclusive and correctional education has become a kind of concept for professional competence. It was based on the needs of today's teachers to transfer knowledge through multimedia systems (creating interactive databases, web pages, blogs or websites, preparing and conducting WebQuests, using computer games from producers or their own development through the platforms Wordwall, Etreniki, Flippity and Scratch programmes, etc.) that became the deciding factor for introducing specific topics on their use into training courses and expanding basic programmes of computer competency. Also, the training process began to include interaction with the training audience through social media. This multi-component work to develop a «modern/advanced» teacher provides the basis not only for improving the quality of the educational process, but also for its individualization according to the needs of each participant and his/her special educational needs, allowing to change the complexity of tasks, the saturation of tasks with audiovisual information.

    Modern Approaches To The Formation Of Professional Readiness Of Future Specialists In Physical Rehabilitation In The Context Of Restoring The Health Of Athletes

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    Health care reforms taking place in Ukraine make new demands on the training of future medical specialists in higher education institutions, so objectively there is an increase in importance of developing the professionalism of these professionals and an elevation of their competitiveness in the labor market. The aim of the study is to characterize the pedagogical diagnosis of the levels of readiness of future specialists in physical rehabilitation to work on restoring the health of athletes using information and cognitive criteria. Methods: theoretical, empirical; experimental; statistical. The article experimentally tested the effectiveness of the practical implementation of the system of professional training of future specialists in physical rehabilitation in the context of restoring the health of athletes. The results of the pedagogical experiment indicate significant positive changes in the levels of readiness to work to restore the health of athletes in students of the experimental group compared with the control group. The analysis of the results of the pedagogical experiment testified to the effectiveness of the developed system of professional training of future specialists in physical rehabilitation to work to restore the health of athletes

    The organization of control system over the formation and execution of banks budgets

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    У статті досліджено особливості функціонування системи внутрішнього контролю за формуванням та виконанням бюджетів у вітчизняних банківських установах, визначено її складові, виділено види контролю в процесі бюджетування, надано характеристику основним принципам та виокремлено етапи проведення контролю.В статье исследованы особенности функционирования системы контроля по формированию и исполнению бюджетов в отечественных банковских учреждениях, определены ее составляющие, выделены виды контроля в процессе бюджетирования. Дана характеристика основным принципам и этапам проведения контроля, рассмотрена система управления отклонениями.The paper examines the specific features of functioning of the system of internal control over the formation and execution of the Ukrainian banks budgets. Also the main components, the types of control, the characteristics of the basic principles and stages of the control are defined

    Providing competitiveness of the bank

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    В статті розглянуто питання відносно конкурентоспроможності банків, конкурентоспроможності послуг, які вони надають, визначено показники конкурентоспроможності, наведено конкуренті переваги.The article considers issues regarding the competitiveness of banks, the competitiveness of services they provide, defined indicators of competitiveness, competitive advantages are

    Areas of the Organization of Management Accounting in the Bank

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    В статті розглянуто функціонування системи управлінського обліку в банках, обґрунтовано його роль в формуванні інформаційної бази для забезпечення ефективності діяльності банку, визначено напрямки побудови ефективної системи управлінського обліку.The article describes the functioning of management accounting in banks, justified his role in creating an information base for the effectiveness of the bank, identify areas for building an effective system of management accounting

    Финансовое планирование и бюджетирование в системе управления банком

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    Сегодня, украинские банки, испытывая негативные последствия мировых и внутренних экономических процессов в условиях снижения объемов ресурсов и доходов и роста расходов, нуждаются в повышении эффективности системы управления и ее основного элемента - финансового планирования
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