ПЕРСПЕКТИВЫ РАЗВИТИЯ УПРАВЛЕНЧЕСКОГО УЧЕТА В ТОРГОВЛЕ

The article presents the methodological foundations of the study of management accounting system in the trade. The main focus is concentrated on the information component of management accounting. Сonducted of compared of management accounting with adjacent categories - financial accounting and management of trade organizations. Was developed the economic-mathematical model formation of the range of goods.В статье излагаются методические основы исследования системы управленческого учета в предприятиях торговли. Основное внимание сосредоточено на информационной составляющей управленческого учета. Проводится сопоставление управленческого учета со смежными категориями - финансовым учетом и менеджментом организаций торговли. Разработана экономико-математическая модель формирования товарного ассортимента

Project Financing of German Universities as an Instrument for Improving their Competitiveness among the World's Leading Scientific and Educational Centers

Higher education institutions present key social institutions ensuring the creation and transfer of knowledge, intellectual capital, and innovations. This fact determines the significance of universities in state regulation and allocating financial resources to the best of them is becoming a crucial objective in many countries. Goals of the article is to study of the German Excellence Initiative project. The study identifies the characteristics of the Excellence Initiative project. A set of indicators of the project effectiveness is presented and the positive effects and problems of the project are indicated. Directions for the development of the European Universities’ project financing system are proposed. Project financing allowed changing the organizational structure of the German science system. However, it is necessary to continue the search for various cooperation formats and the ways for the development of gifted researchers in the scientific sphere, strengthen the universities’ prestige and infrastructure, and further improve the project financing models. Institutional strategies are aimed at strengthening the positions of a university overall allowing it to successfully compete with the leading participants in the international scientific arena. An institutional strategy requires a university to develop a long-term policy of consistent expansion and improvement of the quality of its research and promotion of young scientists and researchers allowing to identify the existing strengths and set priorities

Increasing the Effectiveness of Pedagogical Technologies in Education: Psychological Experience of Technological Change Management

This paper investigates the psychology of change management involving a technological change in the educational organization and the administrative and teaching staff. In particular, the paper delineates the staff’s psychological experience regarding the incorporation of pedagogical and educational technologies. In this regard, this article provides theoretical support based on the stimulus-organism-response theory, technological self-efficacy, and technological acceptance model and develops a theoretical model. A quantitative approach was applied to test the model, and research assumptions were drawn from the aforementioned theories. Particularly, disruptive statistics and correlation analysis were employed to test the assumption empirically by collecting data from 500 staff members. The research results highlight that a psychological response serves as the antecedent of the effectiveness of pedagogical and educational technologies, whereby the positive psychological responses (happiness, inspiration, or drive) would increase the effectiveness, while the negative psychological responses (anxiety, stress, and discomfort) would decrease it. This psychological response depends on the perceived self-efficacy and perceived ease of use of the staff, whose lower levels of the two raise the negative psychological response. Generally, to increase the effectiveness of pedagogical and educational technologies, it is essential to effectively manage the psychological well-being of the staff by reducing their negative psychological responses and developing their technological competence (self-efficacy and ability to use with ease). Doi: 10.28991/ESJ-2023-SIED2-05 Full Text: PD

Empirical Evaluation of Educational Service Quality in the Current Higher Education System

During the transition to the mixed education model during the Covid-19 pandemic, some issues have emerged in the matter of providing and supporting the quality of university education in all countries, including educational programs' relevance to the demands of the labor market, expectations of students and their families, digital transformation of the educational process, and economic stability of institution networks. The purpose of the research was to evaluate the quality of educational services in the higher education systems of Indonesia and Russia. The study systematized several essential factors for achieving educational service quality in the current higher education systems, given the limitations imposed by Covid-19. Following this objective, the study utilized a quantitative approach, adopting the SERVQUALmodel that measures the service quality across five service dimensions: tangibility, reliability, responsiveness, assurance, and empathy. The model aided the development of the questionnaire to assess the quality of the educational services of Indonesian and Russian universities. The questionnaire included 25 close-ended questions on two scales: one to measure the students' expectations regarding the quality of educational services and the other to measure the students' current perceptions. A snowball technique was used to recruit students from Indonesian and Russian universities as participants in the study. The students were asked to assess the educational services of their universities based on their initial expectations and current perceptions. Overall, the students of both countries revealed that they had high expectations from the educational services of their universities. However, the current perceptions of the Russian students regarding the quality of educational services provided by their universities are higher and more positive than the perceptions of the Indonesian students regarding the quality of educational services being delivered to them. The findings of the study have implications for education practitioners. Doi: 10.28991/ESJ-2022-SIED-05 Full Text: PD

КТ-оценка эффектов химио- и лучевой терапии злокачественных опухолей

The aim of the work was to highlight the role of computed tomography as the leading method for assessing the response of tumor treatment. Material and methods. The study is based on the literature data and the results of MSCT examinations of 63 patients (colon cancer - 49 (77,8%), gastric cancer - 14 (22,2%) before and after preoperative chemoradiotherapy. Results. Analysis of the literature and our own experience has allowed describing in detail the role of the computed tomography in the assessment of response to therapy of malignant tumors of different localization. Historical development of various CT-measurement techniques of tumor based on CT criteria for their evaluation was described; the specific approaches to CT evaluation of tumor response to therapy were highlighted in the paper. Conclusions. CT is the leading method for studying tumor response to treatment. Modern methods of diagnostic imaging are a powerful tool for studying the cancer response to treatment. The potential of these methods is great, but their capabilities require further comprehensive study. Methodology to obtain a multimodal image requires the further development as well.Цель исследования: освещение роли КТ как ведущего метода оценки ответной реакции злокачественной опухоли в процессе проводимого лечения. Материал и методы. Работа основана на данных литературы и результатах МСКТ-обследования 63 больных (рак прямой кишки - 49 (77,8%); рак желудка - 14 (22,2%) до и после предоперационной химиолучевой терапии. Результаты. Анализ данных литературы и собственный опыт позволили подробно описать роль КТ при оценке эффектов проводимой терапии злокачественных новообразований различной локализации. Описано историческое развитие различных КТ-методик измерения опухолей и основанных на КТ критериев их оценки, освещены специальные подходы к КТ-оценке ответа опухолей некоторых локализаций на лечебное воздействие. Выводы. КТ является ведущим методом изучения реакции опухоли на проводимое лечение. Современные методы диагностической визуализации являются мощным инструментом изучения реакции злокачественной опухоли в ответ на проводимое лечение. Потенциал этих методов велик, но их возможности требуют дальнейшего всестороннего углубленного изучения. Требует дальнейших разработок методология получения мультимодального изображения

Sleep disorders interactions with obesity and type 2 diabetes

Obesity and type II diabetes are 21st century pandemia. These metаbolic disorders are in the focus of attention of various specialties: cardiologists, endocrinologists, nutritionists, therapists, and others. The high incidence of obesity and type II diabetes cardiovascular complications, such as myocardial infarction, stroke, chronic heart failure, dementia, determine the call of risk factors search. Modifiable factors may include sleep disturbances. Recent studies have revealed a connection between changes in sleep duration and metabolic disorders. However, to date, the mechanisms underlying this association have not been established. The aim of the review is to summarize existing epidemiological and experimental observations, as well as an analysis of possible pathophysiological mechanisms linking sleep duration with obesity and type II diabetes. The article considers current data suggesting a bi-directional association of sleep disorders with obesity and diabetes. Sleep disturbances are significant determinant of developing metabolic disorders. Sleep duration correction as one of therapeutic targets for cardiovascular complications of obesity and type II diabetes prevention

Prognostic Factors Affecting Outcome after Allogeneic Transplantation for Hematological Malignancies from Unrelated Donors: Results from a Randomized Trial

Several prognostic factors for the outcome after allogeneic hematopoietic stem-cell transplant (HSCT) from matched unrelated donors have been postulated from registry data; however, data from randomized trials are lacking. We present analyses on the effects of patient-related, donor-related, and treatment-related prognostic factors on acute GVHD (aGVHD), chronic GVHD (cGVHD), relapse, nonrelapse mortality (NRM), disease-free survival (DFS), and overall survival (OS) in a randomized, multicenter, open-label, phase III trial comparing standard graft-versus-host-disease (GVHD) prophylaxis with and without pretransplantation ATG-Fresenius (ATG-F) in 201 adult patients receiving myeloablative conditioning before HSCT from HLA-A, HLA-B antigen, HLA-DRB1, HLA-DQB1 allele matched unrelated donors. High-resolution testing (allele) of HLA-A, HLA-B, and HLA-C were obtained after study closure, and the impact of an HLA 10/10 4-digit mismatch on outcome and on the treatment effect of ATG-F versus control investigated. Advanced disease was a negative factor for relapse, DFS, and OS. Donor age ≥40 adversely affected the risk of aGVHD III-IV, extensive cGVHD, and OS. Younger donors are to be preferred in unrelated donor transplantation. Advanced disease patients need special precautions to improve outcome. The degree of mismatch had no major influence on the positive effect of ATG-F on the reduction of aGVHD and cGVHD