Eficiência de uma auditoria interna dos processos de negócios das empresas

The article suggests an approach to assessing the effectiveness of the process of “An internal audit of business processes from purchase to payment”, which allows to visually monitor the dynamics and the actual achievement of the process of the specified indicators. It is explained by the fact that the objective assessment is achieved by means of correlation between factual and planned values, which allows to determine how the operation of the process is close to achieving the goal. Assessment of the functioning of the process of “An internal audit of business processes “from purchase to payment” is advisable to carry out on two indicators: effectiveness and efficiency. Along with the implementation of the internal audit model of the business process it is necessary to improve the risk management system, document key risks and existing control procedures in the context of individual business processes.El artículo sugiere un enfoque para evaluar la efectividad del proceso de "Una auditoría interna de los procesos de negocios, desde la compra hasta el pago ", que permite monitorear visualmente la dinámica y el logro real del proceso de los indicadores especificados. Se explica por el hecho de que la evaluación objetiva se logra mediante la correlación entre los valores objetivos y planificados, lo que permite determinar cómo la operación del proceso está cerca de alcanzar la meta. Es aconsejable realizar una evaluación del funcionamiento del proceso de “Una auditoría interna de los procesos de negocios desde la compra hasta el pago” para llevar a cabo dos indicadores: la eficacia y la eficiencia. Junto con la implementación del modelo de auditoría interna del proceso empresarial, es necesario mejorar el sistema de gestión de riesgos, documentar los riesgos clave y los procedimientos de control existentes en el contexto de los procesos comerciales individuales.O artigo sugere uma abordagem para avaliar a eficácia do processo de "Uma auditoria interna de processos de negócios, da compra ao pagamento", que permite monitorar visualmente a dinâmica e a realização real do processo dos indicadores especificados. Isso é explicado pelo fato de que a avaliação objetiva é obtida por meio da correlação entre os valores objetivos e planejados, o que permite determinar como a operação do processo está próxima de atingir o objetivo. É aconselhável realizar uma avaliação do funcionamento do processo de "Uma auditoria interna de processos de negócios de compra para pagamento" para realizar dois indicadores: eficácia e eficiência. Juntamente com a implementação do modelo de auditoria interna do processo de negócios, é necessário melhorar o sistema de gerenciamento de riscos, documentar os principais riscos e procedimentos de controle existentes no contexto dos processos de negócios individuais

Modeling and forecasting of socio-economic development of the region

The article is devoted to the modeling and forecasting of socio-economic development of the region. The dependence of GRP per capita of the Belgorod region on the average annual number of employed in the economy, the consolidated budget revenues, the volume of innovative works and services, the consumer price index, the industrial production index, the balanced financial result, exports was establishe

Сontrolled breeding of the psychrophilic strain G-034 VIZR of Trichoderma asperellum for fast crop residues’ polymers utilization and soil enhancement

Genus Trichoderma strains as the natural plant residues’ biodestructors, highly active antagonists of soil phytopathogens and phytoregulators with the widest range of optimum conditions for their development, are widely used in biologics development. Of particular importance in Russia’s northern regions, especially in winter crop cultivation, is the ability of a microorganism’s strain used in agro-technologies to maintain viability and target biological activity at low temperatures. In this connection, this work purpose is to select a psychrotolerant strain of T. asperellum for the rapid crop residues’ polymer utilization and soil enhancement at low temperature, as well as to evaluate its activity under laboratory and field conditions. In the work process, the following tasks were addressed: selecting psychrotolerant strains of T. asperellum with high cellulolytic activity; further controlled breeding of psychrophilic strains capable of rapid growth, active colonization of plant substrates and high sporulation at 4–8 °C; evaluating the target activity of the selected psychrophilic strain as a cellulolytic as well as antagonistic activity against cereal pathogens; obtaining laboratory samples of bioformulations by deep-surface cultivation on non-sterile peat and multirecycled wastes from the edible mushrooms production and assessing their efficacy in field small-plot trials. The methods for inoculum cultivation, sporulation capacity determination, modified wet chamber, estimating antagonistic activity and biologics’ quality, field small-plot trials management, quantitative estimates of biomass losses, cellulose and lignin content were used in the work. The active psychrophilic strain for the rapid crop residues’ polymer utilization and soil enhancement controlled breeding was selected during a four-step screening of 29 T. asperellum strains from All-Russian Research Institute of Plant Protection (VIZR) State Microorganisms’ Collection with high cellulolytic and antagonistic activities. In terms of linear growth rate, antagonistic and hyperparasitic activities at 4–8 °С, a high rate of wheat and maize stubble residues’ colonization, a perspective psychrophilic strain G-034 of T. asperellum was selected for developing the laboratory samples of biologics and for running field trials. In small-plot trials, the active maize crop residues’ decomposition under the T. asperellum G-034 influence was revealed, resulting in the complete loss of plant intact state in 12 months due to more than 80 % cellulose and 20 % lignin biodestruction. The maximum loss of maize crop residues biomass for 12 months was more than 70 %. The T. asperellum strain G-034 was active after field hibernation in an amount of ×104 cfu/g, resulting in a titer increase with seasonal temperature rising and the trophic base bioavailability growth

Integrative Approach in Teaching English for Professional Purposes

The article discusses the need for an integrative approach in teaching Business English, aimed at forming and developing professional competencies of a future graduate in the field of management. The applied aspect of the integrative approach means implementing the principle of integration in all parts of the educational process. In this study, it concerns the formation of professional competencies during the process of learning a foreign language. The basis of the successful implementation of an integrative approach at all levels is adding a reflective component, forming of reflective position of a student. It helps analyze and order all the elements and stages of the studying activity from goal setting to result achieving; it also helps students realize themselves as active participants of the studying process. Today, due to various factors and reasons, the potential of the discipline “Business Foreign Language” in forming professional competencies often remains unrealized. The course developed allows to fully reveal its opportunities of forming professional competencies for a future manager. The course is focused on developing skills in a foreign language and professional training of students in such field of study as “Management”. This contributes to the students’ personal and professional growth. This is achieved due to the course’s content and structure, when the general concept of management and its functions being considered sequentially and logically. Including the reflective component into the studying process allows not only the teacher but also the students themselves follow the level of progress and the degree of achieving the goals set by them

The Physical Examination of infants and children

ОСМОТР ДЕТЕЙОСМОТР НОВОРОЖДЕННЫХПЕДИАТРИЯПРОПЕДЕВТИКА ДЕТСКИХ БОЛЕЗНЕЙПособие для иностранных студентов знакомит с методикой проведения осмотра новорожденных и детей

Artificial Intelligence as an Auxiliary Tool for Limiting Religious Freedom in China

Objective: based on studying the statistics of crimes, national legislation and norms of international law, to give a legal assessment to restrictions of the right to worship implemented with the use of artificial intelligence technologies in China.Methods: the methodological basis of the research is the set of methods of scientific cognition, including specific sociological (analysis of statistical data and other documents), formal-legal (examining legal categories and definitions), formal-logical (analysis and synthesis), general scientific (induction, deduction), and other methods.Results: the work researches prerequisites for using artificial intelligence technologies in China to control public relations arising during religious activity both in the digital space and beyond; analyzes the legal framework of the measures implemented; gives a legal assessment to restrictions of the religious freedom using artificial intelligence technologies; forecasts the further development of Chinese legislation and foreign policy associated with religious freedom. Additionally, the work analyzes materials of human rights organizations aimed at hindering the Chinese policy of “sinicisation” and “de-extremification” of ethnic and religious minorities, including with the help of control and propaganda using modern digital technologies.Scientific novelty: the work researches the attempt of China to regulate the challenges related to religious activity, arising during rapid digitalization of the society and state, which the Republic faces being a developing, multinational and polyconfessional country. The established restrictions of religious freedom using artificial intelligence technologies are considered along with the relevant criminal statistics. The legal assessment of using artificial intelligence as a tool for restricting the right to worship is given from the standpoint of international law, as well as with the account of Chinese national legislation.Practical significance: the research results can be used to elaborate a consistent legal framework for using artificial intelligence technologies to counteract extremism

Realization of potential of enterprise structure development as the criterion of ensuring the object-differentiated approach to rendering the state support : the Russian Federation

The objective of the research. Undertaken in the conditions of an economic crisis and sanctions restrictions the attempts of system optimization of business activity state regulation in Russia still don't contribute to increase in business sector efficiency and to full accomplishment of all assigned social and economic functions. In the article the author rationalizes the point, assuming that in the basis of state regulation system the implementation level of entrepreneurial structure capacity, as the most adequate criterion of rendering the state support of business activity, which besides shall carry an object-differentiated nature, shall be laid. Short description of methodology. In the article authors offer an original interpretation of the concept "potential of enterprise structure development" and a method to calculate an indicator "the realization level of potential of enterprise structure development" as key criterion at realizing an object-differentiated approach to rendering the state support of enterprise structures. Compilation of the most important research results and their significance. In the article based on the formed differentiation criteria of measures of the state support of entrepreneurial structures authors offer the measures system differentiated on the bases of the implementation level of potential of entrepreneurial structures development and the importance of this structure in strategic priorities system of territorial development on preferential creation of institutional conditions for an entrepreneurship development; on internal capacity development of entrepreneurial structures; on direct support of business activity.peer-reviewe

Conditions for the formation of a non-autonomous phase at the structural deformation of complex vanadium oxides

Received: 02.03.2018. Accepted: 10.04.2018. Published: 10.05.2018.A new previously unknown effect of a reversible transition from a singlephase system to a heterophase system containing a non-autonomous phase was observed during thermal and chemical deformations of the Zn2–2xCd2xV2O7 structure.The role of local symmetry in the formation of the non-autonomous phase is shown on the basis of X-ray diffraction studies in situ and a comparative crystal-chemical analysis of the structural deformations of isoform monoclinic solid solutions of zinc and copper pyrovanadates with zero volumetric thermal expansion.The work was supported by UB RAS (project 18-10-3-32)

Motivation in personnel management of a trading enterprise

Purpose: Investigating the problems of personnel motivation efficiency as one of the most significant factors of the success of an enterprise at the present stage of development of the Russian economy, the authors consider expedient to consider the theory and practice of the personnel motivation system in a commercial enterprise. Design: General scientific (analysis, synthesis, comparison), and special methods of research (economic and statistical, balance sheet, design-calculation and other), document analysis, questioning, and others were used during the study. Findings: The authors revealed that the trading company should focus on the development of a system of motivation in two directions: the improvement of material motivation of staff and the improvement of non-material motivation of staff. Improving the proposed system of staff motivation will allow the company to create a favorable atmosphere in the team, increasing turnover. Practical implications: The obtained results can be used by the head of the enterprise when developing plans to improve the management system and increase investment attractiveness. Originality: This article analyzes the theoretical foundations of motivation in personnel management. Given the organizational and economic characteristics of the trading enterprise, identified the existing system of motivation in the enterprise.peer-reviewe