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

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

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

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

State industry of the USSR at the stage of its restoration

The authors of the paper propose to consider the features of the state industry development in the USSR at the stage of restoration in the mid-1920s via logical, comparative-historical, and problem-chronological methods. As a result, the general development of local industry, in comparison with the territory and number of people in national republics, is completely insignificant, and is an urgent task. The team of authors comes to the conclusion that during this period the industry was given the task of creating a united industrially developed national economic complex in the USS

Взаимодействие морского и железнодорожного транспорта на примере порта Актау

The paper analyzes the cargo turnover of the seaports of the Caspian basin, examines the main seaports of the Republic of Kazakhstan, assesses the features of their port facilities, and their importance for the country’s transport potential. The study also comprises the analysis of the indicators of the transshipment of cargo in the seaport of Aktau, of its railway and maritime infrastructure, the SWOT analysis of the railways at the approaches to the port. The port’s strengths and weaknesses, as well as key forms of interaction between rail and sea transport and their sphere of effective use have been identified.It is shown that the technical capacity of the port and port rail facilities plays a considerable role in ensuring the further growth of cargo turnover of Kazakhstan’s ports. Main tasks of the optimal interaction of rail and sea transport at the port transport hub are formulated. It is concluded that it is necessary to develop a model for the rational interaction between the port facilities and railways in order to increase their capacity, reduce the downtime of wagons and locomotives at stations and berths, as well as to reduce the cost of rail transportation within the port.Исследован грузооборот морских портов Каспийского бассейна, рассмотрены основные морские порты Республики Казахстан, дана характеристика их портовых комплексов, отмечено их значение для транспортного потенциала страны. Проанализированы показатели перевалки грузов в морском торговом порту Актау, исследованы его железнодорожная и морская инфраструктура, составлен SWOT‑анализ железной дороги на подходах к порту, выявлены его сильные и слабые стороны, установлены основные формы взаимодействия железнодорожного и морского транспорта и сферы их эффективного применения.Показано, что техническая вооружённость порта и припортовых железнодорожных устройств играют большую роль в обеспечении дальнейшего роста грузооборота портов Казахстана. Сформулированы основные задачи оптимального взаимодействия морского и железнодорожного транспорта в портовом транспортном узле. Сделан вывод о необходимости разработки модели рационального взаимодействия портового комплекса и железнодорожного транспорта с целью повышения пропускной способности портовых и железнодорожных  устройств, сокращения простоев вагонов и локомотивов на станциях и причалах, а также снижения себестоимости железнодорожных перевозок в порту

Features of implementation of modern AR technologies in the process of psychological and pedagogical support of children with autism spectrum disorders

The article deals with the actual issue of the specificity and algorithm of the introduction of innovative AR technologies in the process of psychological and pedagogical support of children with autism spectrum disorders (ASD). An innovative element of theoretical and methodological analysis of the problem and empirical research is the detection of vectors of a constructive combination of traditional psycho-correctional and psycho-diagnostic approaches with modern AR technologies. The analysis of publications on the role and possibilities of using AR technologies in the process of support children with ASD (autism spectrum disorder) and inclusive environment was generally conducted by surfing on the Internet platforms containing the theoretical bases for data publications of scientific journals and patents. The article also analyzes the priorities and potential outcomes of using AR technologies in psycho-correction and educational work with autistic children. According to the results of the analysis of scientific researches, Unified clinical protocol of primary, secondary (specialized), tertiary (highly specialized) medical care and medical rehabilitation “Autism spectrum disorders (disorders of general development)”, approaches for correction, development and education of children with ASD, AR technologies were selected for further implementation in a comprehensive program of psychological and pedagogical support for children with ASD. The purpose of the empirical study is the search, analysis and implementation of multifunctional AR technologies in the psycho-correctional construct of psychological and pedagogical support of children with ASD. According to the results of the pilot study, the priorities and effectiveness of using AR technologies in the development of communicative, cognitive, emotional-volitional, mnemonic abilities of children and actualization of adaptive potential and adaptive, socially accepted behaviors are made. The possibilities and perspectives of using AR technologies as an element of inclusive environment, with regard to nosology and phenomenology, need further investigation