Approaches to knowledge‐transfer systems

The use of computers for knowledge transfer does not result automatically in success: the efficiency of the process depends on the approach to instruction underlying the knowledge‐transfer system in question. In this paper, the authors describe and compare computer technologies used for instruction in Computer‐Aided Instruction (CAI) courses, electronic books, and knowledge‐transfer systems based on heterogeneous information. They also deal with some psychological issues involved in dialogue, with the adaptability of knowledge‐transfer systems, and with psychologically‐based computerized instruction

Specifics of Compliance-Functions Application in the Sphere of AML/CFT

In the article, the authors consider issues of AML/CFT implementation in a world and Russian practice as a global threat to the national security of states and the world community as a whole. Despite the existence of regulated AML/CFT systems in foreign countries, the events of recent years have shown the necessity for their modernization in accordance with the conditions of global realities. At the same time, domestic experience is reflected in the insolvency of AML/CFT requirements.One of AML/CFT tools is the implementation of compliance functions in the activities of organizations. The authors carried out a complex analysis of the compliance phenomenon in Russian reality, identified and analyzed the main problems of introducing the function studied. Keywords: AML/CFT, compliance function, compliance officer, regulator, credit and non-credit financial organizations, compliance risk

Problems of Identification and Evaluation of Materiality of Fraudulent Distortion of Financial Statements Auditing Process

Audit, which over 150 years has demonstrated high potential as an instrument for shareholders and other users to provide reliable financial reporting, at the beginning of the 21st century faces new challenges. These challenges include increased fraudulent misstatement of the financial statements. In article the extent of objectively existing restrictions and the ability to use audit in changed conditions for confront the negative trends are examined. It is noted that there is deepened contradictions between the increased requirements for auditor responsibility for not detecting fraud and decrease of the role of moral-ethical foundations of audit activities. Palliative care is offered for this contradiction by an auditor in respect of fraudulent distortion reporting views in negative form with an average level of confidence, as the relevant collected evidence. Defined the future direction of the transformation of the audit in the conditions of development and implementation in business practice of digital technology. Keywords: fraud, unlawful activity, the risk of material misstatement, prerequisite

INTELLECTUAL-GRAPHIC VISUALIZATION OF INFORMATION AS AN INTEGRATIVE TEACHING METHOD

The article presents the theoretical reasoning and the practical value of such an integrative teaching method as intellectual-graphic visualization, which corresponds to the modern method of informatization of the society. The method is based on Metadidactics Theory, Visualization and Infographics Theory, and uses the fundamental cartographic approach to modeling spatially distributed information. Essentially, it is the reasoning for the second language use, i.e. the language of graphication of information, in the learning process. 

The combined effects of ionizing radiation and weightlessness on calcium and phosphorus content in the mineral fraction of the calcified tissues in the rat skeleton

Phosphorus and calcium content in the ash from skeletal bones (ribs, scapula, vertebra, and crus) of 30 rats exposed to ionizing radiation (800 rads) on the flight of the Kosmos 690 biosatellite was studied. A 10 percent decrease in ash content coefficient and 29 percent decrease in phosphorus content was found immediately after the flight, and a 9 percent decrease in phosphorus content persisted after 26 days of readaptation to terrestrial conditions