Inclusive education or integration in life

The article deals with the continuous inclusive education of people with disabilities on the example of the city of YekaterinburgВ статье рассматривается непрерывное инклюзивное образование людей с ограниченными возможностями здоровья на примере города Екатеринбург

Influence of infrastructural complex on the wealth and lines of development of regional economic space

© 2014, Canadian Center of Science and Education. All rights reserved. This article aims to establish the role of industrial, transport, social and institutional infrastructure as a “growing point” of the regional economic area. To accomplish the purpose the article presents a theoretical model to manage infrastructure complex development; defines an algorithm to form “growing points” within the framework of territorially located spatial entity. Correlation between information infrastructures development and financial sector organizations is positive while the tie between railway and roads provision and the GRP volume is negative. The admission of national and regional economic space multipolar character predetermines the necessity to search for "its growth areas", the activation of which provides for their turning into the supporting territories and faster development zones, which in its turn predetermines spatial parameters and finds its reflection in the dynamics of aggregated factors of territorial subdivisions development

Tendências psicológicas no ensino de língua não nativa para crianças em idade escolar

Psychological tendencies of language learning are described in this article. The interrelation between teaching language and such psychological components as perception, memory, attention, thinking, speech, etc. is considered.Some patterns of teaching Tatar language as nonnative language to junior schoolchildren are analyzed. The personal qualities of children of primary school age that can help in teaching are identified. The important advantage of teaching Tatar language in multilingual space allows more efficient organization of training and build it as close as possible to the natural process of using the native language. It is established that mastering speech skills in the Tatar language has positive effect on the psychological and physiological capabilities of students of primary school age. It is concluded that an important condition for the successful learning of a non-native language is to take into account the individual characteristics of students who depend on the nature of the environment and the child's ability to assimilate the learning material through memorization.Las tendencias psicológicas del aprendizaje de idiomas se describen en este artículo. Se considera la interrelación entre el lenguaje de enseñanza y componentes psicológicos tales como la percepción, la memoria, la atención, el pensamiento, el habla, etc. Se analizan algunos patrones de enseñanza de la lengua tártara como lenguaje no nativo para niños de escuela primaria. Se identifican las cualidades personales de los niños en edad de escuela primaria que pueden ayudar a la enseñanza. La importante ventaja de enseñar el idioma tártaro en un espacio multilingüe permite una organización más eficaz de la capacitación y la desarrolla lo más cerca posible del proceso natural de uso del idioma nativo. Se establece que dominar las habilidades del habla en el idioma tártaro tiene un efecto positivo en las capacidades psicológicas y fisiológicas de los estudiantes en edad escolar primaria. Se concluye que una condición importante para el aprendizaje exitoso de un idioma no nativo es tener en cuenta las características individuales de los estudiantes que dependen de la naturaleza del entorno y la capacidad del niño para asimilar el material de aprendizaje mediante la memorizaciónAs tendências psicológicas da aprendizagem de línguas são descritas neste artigo. Considera-se a inter-relação entre a linguagem de ensino e os componentes psicológicos, como percepção, memória, atenção, pensamento, fala etc. Alguns padrões de ensino da língua tártara são analisados como uma língua não nativa para crianças da escola primária. As qualidades pessoais das crianças em idade escolar primária que podem ajudar no ensino são identificadas. A importante vantagem de ensinar a língua tártara em um espaço multilíngüe permite uma organização mais eficiente do treinamento e o desenvolve o mais próximo possível do processo natural de usar a língua nativa. Unidos que dominam as habilidades de fala na linguagem Tatar tem um efeito positivo sobre as habilidades psicológicas e fisiológicas de estudantes em idade escolar. Conclui-se que uma condição importante para o sucesso da aprendizagem de uma língua estrangeira é levar em conta as características individuais dos alunos que dependem da natureza do ambiente e a capacidade da criança de assimilar o material de aprendizagem por memorizaçã

TECHNOLOGY OF TEACHING THE CONSONANT SYSTEM OF THE SECOND LANGUAGE

Abstract. The article deals with the technology of teaching the consonant system of Tatar as the secondlanguage. It is established that to determine the most efficient ways of teaching Russian-speaking students phonetic system of the Tatar language it is necessary to have information not only about the features of the contact languages, but also to determine the features of perception and reproduction of some elements of the phonetic system, taking into account the students’ experience. Determined that the most difficult for students is the consonant [h] of Tatar, which is usually replaced consonant [x] of student’s native (Russian) language. Classification of Tatar consonants conducted according to the scheme: similar in the compared languages; similar in both languages, but having features in each of them ([х], [ч], [г], [к], assimilation to voiced or voiceless); characteristic only of the Tatar language ([w], [гъ], [къ], [җ], [ң], [һ], ['гамза], nose, labret, velar assimilation, accommodation consonantsKeywords: technology, classification, consonants, phoneme, assimilation, vocabulary, word formation,grammar, audition, speaking

Some questions of IT control in economic entities

© Medwell Journals, 2016.In this study, the existing interpretations of the concept of information technology audit, gives an overview of the standards controlling this sphere. There is described the approach to the control of IT processes in accordance with the standard COBIT, offered the methods for calculating the cost-effectiveness of information technology. The study shows the interrelation of the classical models of measuring the effectiveness of indicators system used in the COBIT

Sampling in tax audit

Today we face the necessity to find a special approach to validating tax report indexes. That is why it becomes urgent to use sampling for validation. In auditing practice, they apply a statistical (probabilistic) and non-statistical (estimating) approaches to sampling. It is reasonable to use sampling aimed at monetary misstatement check (monetary unit sampling) as a sampling method. In other countries, monetary unit sampling is often called PPS (probability proportional to the size). PPS method consists in selecting according to the cost parameter of a document. That is, the larger the sum, the higher the probability for the document to get into sampling. © IDOSI Publications, 2014

Aspecto sociolinguístico do ensino das línguas turcas como segunda língua

The article is devoted to the problem of teaching one of the Turkish languages – Tatar language as a non-native language in the conditions of the Republic of Tatarstan of the Russian Federation. It emphasizes the importance of taking into account the sociolinguistic aspect, as an effective means of teaching.In the educational organizations of Tatarstan, after the adoption of the "Law about peoples languages of the Republic of Tatarstan", multilingualism successfully functions. Students study Tatar, Russian and one foreign language. In addition, national schools are required to learn their native language (for example, Chuvash, Udmurt, Bashkir, Mari etc.).Conducting balanced language policy in the field of education serves mutual understanding, respect for the spiritual values of peoples, the development of their language and culture. The state status of the Tatar and Russian languages should be ensured by their parity use in all government bodies, enterprises and organizations, in the media, in the spheres of science, culture, service etc.Since Tatar and Russian languages are state-owned in the republic, national-Russian and Russian-national parity bilingualism is the basis for the harmonization of interpersonal relations in a multinational state. In addition, Tatar language knowledge provides an opportunity to communicate with many representatives of the Turkish-speaking countries.  The results presented in the article will help to solve the problems of creating comfortable conditions to master communicative, linguistic and ethnocultural competencies, and effective methods for solving learning issues and other Turkic languages.El artículo está dedicado al problema de la enseñanza de una de las lenguas turcas: la lengua tártara como lengua no nativa en las condiciones de la República de Tatarstán de la Federación de Rusia. Enfatiza la importancia de tomar en cuenta el aspecto sociolingüístico, como un medio efectivo de enseñanza.En las organizaciones educativas de Tatarstán, después de la adopción de la "Ley sobre los idiomas de los pueblos de la República de Tatarstán", el multilingüismo funciona con éxito. Los estudiantes estudian tártaro, ruso y un idioma extranjero. Además, las escuelas nacionales deben aprender su lengua materna (por ejemplo, Chuvash, Udmurt, Bashkir, Mari, etc.).Llevar a cabo una política lingüística equilibrada en el campo de la educación sirve para el entendimiento mutuo, el respeto por los valores espirituales de los pueblos, el desarrollo de su idioma y cultura. El estado de las lenguas tártara y rusa debe garantizarse mediante el uso de paridad en todos los organismos gubernamentales, empresas y organizaciones, en los medios de comunicación, en las esferas de la ciencia, la cultura, el servicio, etc.Dado que las lenguas tártara y rusa son de propiedad estatal en la república, el bilingüismo de paridad nacional-ruso y ruso-nacional es la base para la armonización de las relaciones interpersonales en un estado multinacional. Además, el conocimiento del idioma tártaro brinda la oportunidad de comunicarse con muchos representantes de los países de habla turca.Los resultados presentados en el artículo ayudarán a resolver los problemas de la creación de condiciones cómodas para dominar las competencias comunicativas, lingüísticas y etnoculturales, y los métodos efectivos para resolver problemas de aprendizaje y otras lenguas túrquicas.O artigo é dedicado ao problema de ensinar uma das línguas turcas: a língua tártara como língua não nativa nas condições da República do Tartaristão da Federação Russa. Enfatiza a importância de levar em conta o aspecto sociolinguístico, como um meio efetivo de ensino.Nas organizações educacionais do Tartaristão, após a adoção da "Lei sobre as línguas dos povos da República do Tartaristão", o multilinguismo funciona com sucesso. Os alunos estudam tártaro, russo e uma língua estrangeira. Além disso, as escolas nacionais devem aprender a sua língua materna (por exemplo, Chuvash, Udmurt, Bashkir, Mari, etc.).A execução de uma política linguística equilibrada no campo da educação serve para a compreensão mútua, o respeito pelos valores espirituais das pessoas, o desenvolvimento da sua língua e cultura. O estado do Tatar e Russo deve ser assegurada pela utilização de paridade em todas as agências estatais, empresas e organizações na mídia, nas áreas de ciência, cultura, serviços, etc.Desde as línguas tártaros e russos são propriedade do Estado na República, a paridade nacional-russo e russo-nacional bilinguismo é a base para a harmonização das relações interpessoais em um estado multinacional. Além disso, o conhecimento da língua tártara oferece a oportunidade de se comunicar com muitos representantes de países de língua turca.Os resultados apresentados no artigo vai ajudar a resolver os problemas de criar condições confortáveis para dominar habilidades comunicativas, lingüísticas e etno-culturais e métodos eficazes para resolver problemas de aprendizagem e outras línguas turcas

Applying the category of «Assertions (or preconditions)» in audit of financial statement

© 2014, Mediterranean Journal of Social Sciences. All right reserved. The article considers the problems of applying the category of financial statement assertions (or preconditions) during the audit of financial statement. It is suggested to apply the financial statement assertions to assess the audit risk’ components, test of controls, planning an audit. The purpose of this paper is to present the significance of financial statement assertions in audit practice. In ISA and the Russian standards on audit different aspects of applying preconditions of financial statement by the auditor at all audit stages are presented

Insurance as a way for reducing the market risks level associated with the collective investments

This article focuses on the need to introduce an insurance mechanism in the implementation of investment funds in the Russian economy. Management companies in order to obtain high profits try to buy securities with high risk level. However in conditions of financial crisis and recession of the share market only highly liquid securities can keep money of shareholder. Moreover, any mutual fund possesses the important feature - if rigidly not to control a structure of its portfolio, it becomes superprofitable, but superrisky. Due the scale of collective investment market any error of management company, which operates with money resources of investors, can lead to serious consequences. There is a kind of insurance like - double insurance. Double insurance occurs when the object is insured against the same risk in the same period of several insurance companies and insurance claims for all contracts, taken together, exceed the cost of insurance. In this article the authors substantiate the need for a mechanism of double insurance. This insurance system, in our opinion, will reduce the level of risk in implementation collective investments, but, despite a slight decrease in the profitability of funds, it will increase investor interest to mutual funds. © IDOSI Publications, 2014