The Impact of Supply Chain Management for The Innovation Activity Development in Russia: Relevant Issues

Abstract- Innovation activity plays a crucial role in the supply chain and socio-economic development of society, both globally and at the level of individual economic entities. Competent and, as a result, effective management of innovation activities contributes to the satisfaction of the material and intellectual needs of society, provides vital functions of society with fundamentally new benefits and leads to a positive economic effect for the economic entities at the micro, meso, and macro levels. An exploratory case study approach to answer the research questions has been conducted in order to develop a model for innovation management within a supply chain of large manufacturing firm. To study the features of the formation of the innovation activity practice and the current state of innovation activity in the Russia; to identify the causes of technological backwardness of Russia and assess the potential for the development of innovation activity to strengthen the position of the state at the global level

Professional competence of pharmacists: Expectations of russian pharmaceutical industry employers

© 2020, Advanced Scientific Research. All rights reserved. In the last decade, against the background of intensive development of the world pharmaceutical industry, a new agenda for the development of professional education has been formed-based primarily on the understanding of the need to modernize the main components of the University education system and strengthen the mechanisms for transmitting practical experience of pharmaceutical production to students as a human resource in the industry. In the conditions of dynamic development and transition to international standards for the organization of the Russian pharmaceutical industry, the need to harmonize the content of educational programs of specialized universities that provide training for pharmaceutical personnel and the requirements of the modern labor market for the set of competencies of pharmacists is also being updated. These tasks determine the need to strengthen the interaction of educational organizations with pharmaceutical companies and the introduction of new disciplines that reflect current and future trends in the development of the industry. The results of studying the actual request of Russian pharmaceutical employers regarding the repertoire of professional competencies of pharmacists presented in this article reflect the synchronization of understanding of trends in the development of the industry and educational trajectories of training the personnel reserve

Efficiency of remote technologies on the approaching the content of a e-learning mathematics course using moodle system: Case study

© 2020 Tche Quimica Group. All rights reserved. In the higher education system, distance learning using electronic educational courses is becoming the most relevant and widely demanded way of learning. This is primarily due to the rapidly developing worldwide process of digitalization of education. Besides, in connection with the transition to a two-level education system, the number of hours in the curriculum devoted to students' independent work has significantly increased. These technologies are a useful tool for organizing a student's cognitive independence. The advantages are the ability to study at any convenient time, anywhere, the ability to learn at one's own pace, and the ability to learn without interrupting work. On the other hand, there are some shortcomings, such as the problem of user identification and the need for the student to have strong motivation. This study aimed to show one of the options for organizing students' independent work on the example of the electronic educational course "Mathematics and Fundamentals of Mathematical Information Processing", created on the basis of the LMS МOODLE system. The experiment was attended by 30 students from two academic groups (15 people each) aged 16 to 17, studying at the Elabuga Institute of Kazan (Volga) Federal University. One of the groups mastered the discipline "Mathematics and Fundamentals of Mathematical Information Processing" in the traditional form, the other group - in the remote form using the electronic educational course developed by the authors. After studying the course in both groups, verification work and a survey were conducted. Processing the results of the control work using statistical methods made it possible to assess how much the success of students in mathematics depends on the choice of the form of training. The survey results allowed the authors to formulate ways to improve the quality of distance learning mathematics using an electronic educational course

The use of sampling techniques in the development of financial statements that meet the requirements of IFRS

The article substantiates the need to develop a new financial reporting format in the conditions of transition to international financial reporting standards (hereinafter - IFRS) by economic entities of small, medium and large businesses. The authors conducted a survey among practicing accountants regarding the feasibility of including in the Russian financial statements the indicators proposed by IFRS. Using the methods of sampling observation, questioning, methods of processing the obtained data, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors substantiate the feasibility of including in the Russian financial statements a number of reporting indicators that meet modern international standardization and standardization requirements. The results of this study can be applied in the convergence of Russian financial statements with IFRS, in particular, in its consolidation and transformation into an international format. © 2018 Society for Innovative Research. All rights reserved

Статистические методы анализа финансовой отчетности российских организаций в контексте внедрения МСФО

In the context of the transition to international financial reporting standards (hereinafter - IFRS), issues of bringing Russian financial statements closer to an international format are of relevance. In order to develop Russian reporting adapted to the new requirements of the format, the authors have conducted polls of the accounting services of large, medium and small business organizations about the desirability of including the indicators from the minimum list of international reporting articles in their reports.Based on the methods used by the Institute of Statistics in the study of Russian financial statements methods of selective observation, questioning, methods of processing the data obtained, namely, calculating the proportion of reporting indicators using the A. Salai and V. Ryabtsev index, the authors justify the inclusion in the Russian financial reporting a series of indicators proposed by IFRS.The results of the study can be used in the transformation of statements, as well as in the construction of consolidated financial statements generated in Russia in accordance with the requirements of IFRS.В условиях перехода на международные стандарты финансовой отчетности (далее - МСФО) актуальны вопросы приближения российской финансовой отчетности к международному формату. С целью разработки адаптированной к новым требованиям формата российской отчетности авторами проведены опросы бухгалтерских служб организаций крупного, среднего и малого бизнеса о целесообразности включения в их отчеты показателей из минимального перечня статей международной отчетности.На основе методов, используемых Институтом статистики при изучении российской финансовой отчетности, методов выборочного наблюдения, анкетирования, методов обработки полученных данных, а именно расчета доли отчетных показателей с использованием индексов А. Салая и В. Рябцева, авторы обосновывают включение в российскую финансовую отчетность ряда показателей, предложенных МСФО.Результаты исследования могут быть использованы при трансформации отчетности, а также при построении консолидированной финансовой отчетности, формируемой в России в соответствии с требованиями МСФО