Principles of forming a modern accounting and analytical model of commercial organization in digital economy

Purpose: The article presents basic methodological approaches to the creation of a new model of forming and functioning of the accounting and analytical system to meet the information needs of internal and external stakeholders of organizations. Design/Approach/Methodology: Substantiation of the principles of building a system for accounting and analytical information management that meets current conditions for the business functioning using modern hardware and software. Findings: The developed model of cascade functioning of organization’s information support system optimizes the structure and content of accounting and analytical modules, contributes to the effective implementation of management functions, timely control and rapid response to the impact of negative factors. Practical implications: The principles of information flow management system constructing formulated in the article contribute to optimization of expenses for organization of accounting and analytical functions, improvement of quality of financial and non-financial reporting, realistic assessment and forecasting of business efficiency. Originality/Value: The proposed new model for constructing an accounting and analytical information base allows to improve the procedures of collection, processing, storage and disclosure of financial and non-financial information, to create a balanced structure of the database on the basis of cascade digitization of primary and derived data.peer-reviewe

Bard song as a method of developing moral values in junior schoolchildren=Авторская песня как средство формирования нравственных ориентиров младших школьников

The article says that the author's songs are an excellent tool for the realization of educational objectives and the best way to the humanization of modern Russian education. Many bard songs have both the adult and children's audience. During the performance of a song, its text content forms the joint moral and ethical work of a teacher and a studen

Modern tools for assessing the investment attractiveness of a commercial organization

Purpose: Within the framework of the study, a critical analysis of modern tools for assessing the investment attractiveness of a commercial organization is carried out. Design: the methods of economic analysis used to assess the investment attractiveness of a commercial organization are systematized; the disadvantages of the existing methodological support are identified and the criteria determining the quality and practical value of modern developments in the studied area are established. Findings:  it is proved that the main disadvantages of the existing methods of assessing investment attractiveness are: the lack of strategic orientation of the assessment; ignoring the influence of most external and internal factors of activity; the inability to assess the risk of investing in the analyzed object; the need to compare with the level of investment attractiveness of similar organizations for an objective interpretation of the results. Practical implications: to eliminate the significant shortcomings of modern methodological support in this area, the authors recommend the use of scenario method of strategic economic analysis in the process of assessing the investment attractiveness of the organization. Originality: The scenario method of strategic economic analysis proposed by the authors complements the existing approaches with the ability to take into account potential risks when making a far-sighted decision to invest in an organization by combining the results of retrospective analysis and forecasting changes in the quantitative and qualitative characteristics of financial and economic activity

Implementation of the project for the introduction of universal primary education in the Russian province during the early twentieth century

The authors of the article suggest to consider the implementation of the project for the introduction of universal primary education in Russian Empire during the early twentieth century, using the example of Kursk provinc

Formation of university students safety culture in modern socio-cultural and technogenic conditions

© 2017 Serials Publications.The urgency of the paper is determined by the sharp growth of personal, social, physical threats to the security of the individual in the modern world under the influence of social tension and technological factors. The purpose of the paper is the development and approbation of the psychological and pedagogical model for the formation of university students' safety culture.In the framework of the study of the educational environment, the authors identify the problem of high risks to personal security and the need to form and develop students' safe culture.The authors suggest a new interpretation of the individual's security culture, its essence and components, corresponding to contemporary socio-cultural and technological conditions.The authors have defined the methods and mechanisms, the diagnostic tools for assessing the formation of university students' safety culture, and the results of the experiment.The paper is intended for educators, researchers and specialists in the field of vocational education and safety

Problematic shopping behavior: an item response theory examination of the seven-item bergen shopping addiction scale

There has been an increasing amount of research examining problematic shopping behavior (PSB), often referred to in the psychological literature as “compulsive buying” or “shopping addiction.” A popular scale for assessing the risk of PSB is the seven-item Bergen Shopping Addiction Scale (BSAS). To expand our knowledge of the psychometric properties of this instrument, the present study employed Item Response Theory (IRT) and differential item functioning analyses (DIF) while concurrently attempting to determine a preliminary cut-off point. A relatively large community sample completed the BSAS online (N = 968, Mage = 29.5 years, SDage = 9.36, 32.5% women). IRT analyses showed differences regarding the BSAS items’ discrimination, difficulty, and precision, with a raw score exceeding 23 (out of 28) indicating a higher risk of shopping addiction. Finally, while most BSAS items operated equally among males and females, Item 2 (mood modification) required a higher level of shopping addiction behaviors to be endorsed by males. The BSAS functions as a reliable assessment of the risk of shopping addiction, particularly between average and high levels of the trait. Clinical implications are discussed in light of these findings

ЕДИНЫЕ ПРИНЦИПЫ ОРГАНИЗАЦИИ ЭКСПЛУАТАЦИОННОЙ РАБОТЫ ЖЕЛЕЗНОДОРОЖНЫХ ГРУЗОВЫХ ПЕРЕВОЗОК

Improving the operational efficiency of transport is one of the main catalysts for raising the quality of life and socio-economic development. The prevailing global trends are aimed at establishing logistic chains from producers to consumers. The cross-border movement of world production within the framework of globalization, the deepening of integration processes between countries highlight the issues of developing a methodology for planning and evaluating international transport corridors from various points of view, and economic, technical, social, environmental and other aspects. The urgent issue is the harmonization of the technical and regulatory framework for the organization of «seamless» transportation, the synchronization of the technological cycles of various modes of transport, including operation of multimodal transport hubs. A large number of studies are dedicated to the modelling and control of traffic flows, new methods of forecasting the transport situation using the results of computer dynamic transport modelling, analysis of existing infrastructure resources and elimination of bottlenecks in the existing railway system (including through the expansion of the railway network and innovative methods of traffic control).Hence the achievement of target parameters of efficiency of production activity of all participants in railway transportations is possible through qualitative changes in the system of the organization of transportation process, the objective of the research was to study technological aspects of improvement of quality of functioning of the transport system in relation to activity of the Russian railways.The research applied methods of system analysis of scientific and technical data and technical and economic indicators of complex systems.The issues of implementation of end-to-end principles of transportation process management are considered, the concept of «technological polygon of transportation process management» is expanded. The analysis and grouping of methods for improving the efficiency of railway transport was carried out with regard to improving the operation quality indicators and refined model of rolling stock management, increasing the efficiency of the use of traction equipment, profiling of railway itineraries in respect of the preferred types of traffic, establishing sections well-provided for safe passage of freight trains and synchronized with the operation ranges of locomotives, organizing freightage in wagons withincreased axle load, removing barriers and restrictions in the power supply sector, etc.The transition to the «polygon» model of the organization of the technological process, the unification and optimization of the use of available resources, and, as a result, the reduction of risks of losses from transportation, service provision and unplanned use of resources are effective tools to improve the quality of rail operations. Повышение производственной эффективности транспорта служит одним из основных катализаторов  повышения качества жизни и социально-экономического развития. Превалирующие глобальные тенденции направлены на выстраивание логистических цепочек от производителей до потребителей. Трансграничное перемещение мирового производства в рамках глобализации, углубление интеграционных процессов между странами выводят на первый план вопросы разработки методологии проектирования и оценки международных транспортных коридоров с различных точек зрения – экономической, технической, социальной, экологической. Актуален вопрос гармонизации технической и нормативно-правовой базы организации «бесшовных» перевозок, синхронизации технологических циклов работы различных видов транспорта, в том числе в мультимодальных транспортных узлах. Большое количество исследований посвящено вопросам моделирования и управления транспортными потоками, новым методам прогнозирования транспортной ситуации с использованием результатов компьютерного динамического транспортного моделирования, анализу существующих ресурсов инфраструктуры и устранению «узких» мест в существующей железнодорожной системе (в том числе как за счёт расширения сети железных дорог, так и инновационных методов организации движения).Исходя из того, что достижение целевых параметров эффективности производственной деятельности всех участников железнодорожных перевозок возможно за счёт качественных изменений в системе организации перевозочного процесса, целью исследования явилось изучение технологических аспектов повышения качества функционирования транспортного комплекса применительно к деятельности российских железных дорог. Применялись методы системного анализа научно-технических данных и технико-экономических показателей работы сложных систем.Рассмотрены вопросы внедрения сквозных принципов управления перевозочным процессом, расширено понятие «технологический полигон управления перевозочным процессом». Выполнен анализ и группировка методов повышения эффективности работы железнодорожного транспорта в части улучшения качественных показателей использования и совершенствования модели управления подвижным составом, повышения эффективности использования тяговых ресурсов, специализации железнодорожных направлений по преимущественным видам движения, установления гарантийных участков безопасного проследования грузовых поездов и их синхронизация с плечами работы локомотивов, организации перевозок грузов в вагонах с повышенной осевой нагрузкой, снятия барьерных ограничений в энергетическом комплексе и др.Переход на полигонную модель организации технологического процесса, унификация и оптимизация  использования имеющихся ресурсов, и, как следствие, снижение рисков возникновения убытков от перевозок, оказания услуг и незапланированного использования ресурсов являются эффективными инструментами повышения качества эксплуатационной работы на сети железных дорог

The Online Flow Questionnaire: an Item Response Theory examination

Online flow refers to the rate of an individual's absorbance in an Internet activity in which they are engaged. It has been implicated with both the effectiveness of cyberhealth and online education applications, as well as excessive Internet use. One way of assessing it is the Online Flow Questionnaire (OFQ). Consequently, this study investigated the optimum measurement of online flow, as well as OFQ cutoff points, using Item Response Theory (IRT). A large sample of high school students from Greece (N = 1579, Mage = 16.12, SDage = 0.85; 50.5 percent females) completed the OFQ and the data were analyzed using IRT procedures. The analysis indicated that items in the OFQ possess differing levels of discrimination and difficulty, although all items were generally within acceptable ranges. An OFQ cutoff score of 5 represented an extremely high level of online flow experiences. The findings suggest that the OFQ generally functions as an acceptable marker of overall online flow. However, the current format of the OFQ appears to inhibit its ability to detect variability at the extreme low and high ends of the latent trait in the population assessed. Future revisions (potentially employing computerized adaptive tests) of the OFQ response format may enhance its utility

Проектирование больших переходов воздушных линий электропередачи

It is found that the voltage at the lowest points of the wire or cable sag and at the points of their suspension on the pillars in the same span, determined in accordance with the properties of a perfectly flexible filament (similar to which the wires and cables are located in the span), differ slightly, and taking the difference of the mentioned values into account is only of methodologycal importance. The article presents the results of the calculation of wire and cable sag of large spans of power transmission line of 500 m or more length using both the traditional theory of the catenary line and the theory of equal resistance, when the cross-sectional area of a wire or cable, proportional to their tension, is considered variable in the span length, which provides the same probability of breaking them at any point of the span. When calculating the wires and cables in normal and emergency conditions, the largest sags are determined, which take place either at a higher ambient temperature or at a load of the wire with ice. The wire must be mounted in such a way as to ensure the normalized permissible dimensions to crossed engineering structures, water barriers or land, that are determined depending on the nominal voltage of the line. It is noted that the values of the wire and cable sags determined using the theory of the catenary line for the transition spans are less (although slightly) as compared to the data obtained on the basis of the theory of the equal resistance circuit. This must be taken into account in the design process.Установлено, что напряжения в низших точках провеса провода или троса и в точках их подвеса на опорах в одном и том же пролете, определенные в соответствии со свойствами идеально гибкой нити (подобно которой и располагаются провода и тросы в пролете), различаются незначительно и учет разности отмеченных значений имеет лишь методическое значение. В статье представлены результаты расчета стрелы провеса провода и троса больших пролетов линии электропередачи длиной 500 м и более с использованием как традиционной теории цепной линии, так и теории цепи равного сопротивления, когда считается переменной по длине пролета площадь поперечного сечения провода или троса, пропорциональная их натяжению, при которой обеспечивается одинаковая вероятность их разрыва в любой точке пролета. При расчете проводов и тросов в нормальных и аварийных режимах определены наибольшие стрелы провеса, которые имеют место или при высшей температуре окружающего воздуха, или при нагрузке провода гололедом. Провод должен быть смонтирован так, чтобы обеспечивались нормированные допускаемые габариты до пересекаемых инженерных сооружений, водных преград или земли, устанавливаемые в зависимости от номинального напряжения линии. Отмечено, что значения стрел провеса провода и троса, определенные с использованием теории цепной линии для переходных пролетов, меньше по сравнению с данными, полученными на основе теории цепи равного сопротивления. Это необходимо учитывать в процессе проектирования

Formation of a conscious attitude of adolescents toward their parents

В статье представлены результаты экспериментального исследования, направленного на выявление психологических механизмов формирования осознанного отношения к родителям у подростков.The article presents the results of an experimental study. It is aimed at identifying the psychological mechanisms for the formation of a conscious attitude towards parents in adolescents