Еколого-економічні аспекти підготовки фахівців спеціальності "Облік і оподаткування"

Today, the competitiveness of graduates of higher education institutions of Ukraine is achieved not only by the high level of their theoretical knowledge and acquired practical skills, but also by the formation of a special world outlook for future specialists that allows them to think strategically, not only in consumer categories, but also with the awareness of environmental responsibility and the desire to preserve the environment for future generations. Therefore, we propose to review the modern approaches to studying in two ways – considering all economic and environmental aspects of training highly skilled professionals. Economic factors require considering the demands in studying process, which are addressed to accounting and tax experts in accounting, analysis, control, and management. They are summarized in the standards of higher education for the speciality "Accounting and Taxation". Important skills, along with the specific competencies that students need to gain during their studies, are communicative, continuous monitoring of changes in legislation and profession, teamwork, and also analysis and strategic planning. In general, the accounting and taxation specialist should combine high theoretical knowledge and acquired practical skills not only in accounting, analysis, control, but also in line with the level of senior management in finance, planning, and management. It is also important to understand the extent of liability (material, administrative and criminal) and the inevitability of its offense in violation of legislation or other normative documents. Awareness of the need to change the vectors of management of economic processes from purely consumer to environmentally oriented, led to the introduction the ecological component in educational process. Its need is confirmed by the revealed gaps in the complex studying of specialists on knowledge of environmental problems and ways of their solution, lack of information base on ecological and economic processes at enterprises, etc. The article proposes to supplement the list of professional competencies for bachelor and master levels, which would allow expanding the requirements for speciality experts of "Accounting and Taxation", taking into account environmental and economic factors. The activity of the Department of Accounting and Auditing in the context of environmental education is provided in three directions: educational (through the introduction of certain ecological and economic disciplines, as well as separate elements of ecologization into all types of educational work), research (articles, monographs and dissertations on ecological and economic subject), and educative (formation of the ecological culture of students). In general, the educational process in UNFU is aimed at transforming the specialists outlook from the consumer into environmentally oriented, with a high level of environmental responsibility.З'ясовано основні вимоги, яким у сучасному ринковому середовищі повинен відповідати фахівець спеціальності "Облік і оподаткування". Встановлено необхідність володіння не лише теоретичними знаннями, але й практичними уміннями з бухгалтерського обліку та фінансів; здійснення аналізу витрат та передбачення результатів для різноманітних проектів, зокрема і міжнародних; застосування методів управлінського обліку для формування ефективних управлінських рішень. З'ясовано основні види відповідальності такого фахівця на різних управлінських рівнях. Встановлено різноманітні методи навчання, які дають змогу студентам оволодіти потрібними фаховими компетентностями. Охарактеризовано закономірності формування світогляду майбутніх фахівців і запропоновано на усіх рівнях підготовки наголошувати на зміні споживацького підходу до використання ресурсів на екологічно спрямований, з усвідомленням своєї відповідальності, зокрема й екологічної. До стандартів з підготовки фахівців спеціальності "Облік і оподаткування" освітнього рівня "бакалавра" і "магістра" запропоновано ввести фахові компетентності, що б передбачали екологічні аспекти у формуванні світогляду студентів. Оцінено рівень екологізації навчальних програм щодо усіх дисциплін на кафедрі обліку і аудиту НЛТУ України, а також науковий внесок викладачів щодо застосування еколого-економічних підходів у підготовці фахівців спеціальності "Облік і оподаткування"

Inconsistent boundaries

Research on this paper was supported by a grant from the Marsden Fund, Royal Society of New Zealand.Mereotopology is a theory of connected parts. The existence of boundaries, as parts of everyday objects, is basic to any such theory; but in classical mereotopology, there is a problem: if boundaries exist, then either distinct entities cannot be in contact, or else space is not topologically connected (Varzi in Noûs 31:26–58, 1997). In this paper we urge that this problem can be met with a paraconsistent mereotopology, and sketch the details of one such approach. The resulting theory focuses attention on the role of empty parts, in delivering a balanced and bounded metaphysics of naive space.PostprintPeer reviewe

Organic pollutants in sea-surface microlayer and aerosol in thecoastal environment of Leghorn—(Tyrrhenian Sea)

The levels of dissolved and particle-associated n-alkanes, alkylbenzenes, phthalates, PAHs, anionic surfactants and surfactant fluorescent organic matter ŽSFOM. were measured in sea-surface microlayer ŽSML. and sub-surface water ŽSSL. samples collected in the Leghorn marine environment in September and October 1999. Nine stations, located in the Leghorn harbour and at increasing distances from the Port, were sampled three times on the same day. At all the stations, SML concentrations of the selected organic compounds were significantly higher than SSL values and the enrichment factors ŽEFsSML concentrationrSSL concentration. were greater in the particulate phase than in the dissolved phase. SML concentrations varied greatly among the sampling sites, the highest levels Žn-alkanes 3674 mgrl, phthalates 177 mgrl, total PAHs 226 mgrl. being found in the particulate phase in the Leghorn harbour. To improve the knowledge on pollutant exchanges between sea-surface waters and atmosphere, the validity of spray drop adsorption model ŽSDAM. was verified for SFOM, surface-active agents, such as phthalates, and compounds which can interact with SFOM, such as n-alkanes and PAHs. q2001 Elsevier Science B.V. All rights reserved