Educational Process In Higher Institutions Research Articles

Framework for Implementing Digital Transformation Processes in Higher Education Institutions

La transformación digital pertenece a la industria 4.0, y han impacto de manera positiva los sectores económicos a través de la digitalización de los procesos y adopción de tecnologías digitales, generando una cultura digital, entornos cambiantes, nuevos modelos de desarrollo, nuevos procesos, creación de productos y servicios en una organización. Analizando los efectos positivos de la transformación digital, se ha llevado a cabo una revisión sistemática de la literatura para conocer el estado actual sobre procesos de transformación digital en el sector de la educación, donde se evidencia escasos marcos de trabajo validados en escenarios de educación superior para implementar proceso de transformación digital. El presente artículo presenta resultados previos relacionados con el estado actual sobre procesos de transformación digital en instituciones de educación superior, lo cual ha permitido avanzar en la elaboración de una propuesta de un marco de trabajo que apoye la implementación de procesos de transformación en instituciones de educación en sus funciones misionales. La propuesta estará enfocada en una metodología de investigación analítica proyectiva, el método de investigación acción de tipo cuantitativo planteado, hace posible analizar los datos de una población en 7 instituciones de educación superior en la ciudad de Popayán departamento del Cauca (Colombia).

Професійна спрямованість математичної підготовки студентів технічних спеціальностей у контексті фундаменталізації освітнього процесу

The article examines the peculiarities of mathematical training of future technical specialists in the context of fundamentalization of the educational process. The study of the definitions of fundamentalization, mathematical preparation was carried out, the main characteristic features of mathematical preparation, proposed by the researchers of the problem of mathematical preparation, were singled out. An analysis of the work of scientists dedicated to the selected research problem was carried out. It has been established that the mathematical training of future technical specialists is a dialectical combination of formed mathematical skills and abilities for their applied application and the direct process of forming these skills. The fundamentalization of mathematical training is considered to be the concept of improving mathematical training, in which basic mathematical invariants are selected for their further application in professional activities. To implement the approach of professional orientation of mathematical training of students of technical specialties, it is recommended to take into account the peculiarities of the construction of the course of higher mathematics and courses of special disciplines in order to enable the integration of educational material, as well as the organization of the educational process in higher education institutions. Based on the analysis of educational programs for students of various specialties of the Vinnytsia National Technical University, a conclusion was made about the difference in program results in mathematics for students of the same lecture stream. On the basis of which it is proposed to unify tasks of professional content. Examples of professional tasks from the "Theory of Probability" section are given.

Peer learning and peer assessment in institutions of higher education

The article examines the types of control and the most important principles of evaluating the knowledge of higher education students; the advantages of the modular rating system for the organization of training and training in "peer-to-peer" or peering training conditions are shown; the basis of peer learning is considered and various definitions of peer assessment are proposed. The basis of peering interaction is Web 3.0 technologies, the Internet, a large number of open educational resources (OER), and mass digitization of various materials. Peer 2 Peer University (P2PU) is an example of peering interaction and its successful functioning system. The system of peering interaction using ICT is revealed and the possibilities for peering assessment, which are provided in the applications of research learning spaces, are shown. The features of peer evaluation and consideration of these features when developing evaluation criteria are described. Based on the results of the ascertainment experiment and the conclusions regarding the renewal and improvement of the educational sector, in general, and the evaluation of higher education applicants, in particular, a model of digital tools and methods of introducing peer evaluation into the educational process of higher education institutions was introduced into the educational process of higher education institutions.

Artificial intelligence in developing doctoral students' research competencies

The study deals with the topical issue of introducing artificial intelligence (AI) into the students’ professional training at the third educational and research level of higher education. The aim of the study is to empirically verify the AI role in building the research competence of future doctors of philosophy (PhDs). The research employed the following methods: monitoring, quantitative, qualitative, comparative data analysis, modelling. The study involved monitoring the development of the students’ research competence of the third educational and research level of higher education according to substantive, design, procedural, optional, communicative components. The method of using AI in building the research competence of PhD students was developed and tested. The level of research competence increased during the implementation of the method of using AI. So, the growth was the following: substantive – by 7.5%, design – by 10%, procedural – by 8.4%, optional – by 11.4%, and communicative – by 8.5% components. The results of the study can be used in the educational process of higher education institutions (HEIs) to create the content of the training of applicants. The prospect of research is the development of recommendations regarding the use of AI tools in the development of their research skills.

Management-defined performance measures in financial statements

Management-defined performance measures are fundamentally new indicators for many organizations, information about which must be disclosed in the financial statements in accordance with the recently approved IFRS 18 “Presentation and Disclosure in Financial Statements”. Due to the significant novelty of the above indicators, it is advisable to analyze them in more detail. This analysis is carried out in this article. In carrying out the research, such methods as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systems approach were used. The results presented in this article will be useful to a wide range of readers interested in various problems of modern accounting and reporting, including improving the quality of reporting information. The provisions substantiated in this work can be applied in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations.

Cost accounting and financial planning in healthcare institutions

Financial planning in healthcare institutions is becoming one of the most important areas of improving the management of this sphere today and is associated with the implementation of result-oriented budgeting. This article is devoted to topical issues that reveal the features of cost accounting and financial planning in healthcare institutions. The following methods were used in the study: analysis and synthesis, comparison, logical and systemic approaches. As a result of the study, this article presents information that, unlike many other institutions operating in the field of goods and services, medical institutions provide vital services that directly affect the health and well-being of citizens. Improving the economic efficiency of healthcare institutions is an urgent task today, which can be solved by organizing competent cost accounting. It is concluded that in the context of increasing medical costs and the possibility of unforeseen emergencies, reliable financial planning is of particular importance. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as the scientific community engaged in research in the field of healthcare. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including healthcare).

Utilizing Cobit 4.1 and Balance Scorecard to Manage Information Technology Business Process in Higher Education Institution

Pamulang University's Information Technology Strategy Plan aims to develop a comprehensive strategy to maximize IT efficiency and effectiveness in the institution. Using the COBIT 4.1 approach, SWOT analysis, and Balanced Scorecard, this plan identifies strengths, weaknesses, opportunities, and threats in the current IT infrastructure and develops an integrated strategy for IT development. COBIT 4.1 provides a framework for managing and controlling IT by ensuring that IT processes support business objectives and meet stakeholder needs. The SWOT analysis explores the internal and external factors that influence IT at Pamulang University, while the Balanced Scorecard helps in establishing balanced strategic metrics and objectives across multiple perspectives, including financial, customer, internal processes, and learning and growth. This strategic plan is expected to improve IT management, support the achievement of Pamulang University's goals and facilitate data-based decisions for innovation and continuous improvement.

Artificial intelligence in teaching programming to students of pedagogical university

The purpose of the study. Modern education is undergoing significant changes. Artificial intelligence technologies are being introduced into the educational practice of universities, including pedagogical universities. These technologies have great opportunities. However, there is a need for a deeper study of the influence and role of artificial intelligence not only in the educational process of the university as a whole, but also in the specifics of teaching individual disciplines, including programming for future teachers of computer science The problem of using artificial intelligence in teaching students of pedagogical universities is urgent. The article is devoted to the substantiation of the role of artificial intelligence in the process of teaching programming to students, future teachers of computer science and the study of the possibility of its effective application in the real educational process.Materials and Methods. The analysis of scientific publications in the field of using artificial intelligence in the educational process of higher education institution and the analysis of scientific and methodological literature on teaching programming to students of pedagogical universities were performed. Artificial intelligence tools used in professional software development have been analyzed. The experiment of using the online development environment Replit with artificial intelligence technology in Python programming course for students of pedagogical university was carried out. A questionnaire survey of students at the beginning and after the completion of the course was carried out.The results of the study. Traditionally, the author's e-learning course developed in the Moodle environment, programming simulator with automated solution checking, IDLE Python and online compilers are used in teaching programming to 1st year students of Krasnoyarsk State Pedagogical University. These learning tools were supplemented with Replit online development environment with artificial intelligence technology. According to the results of the experiment it is shown that the use of online development environment Replit with artificial intelligence technology in teaching programming to students of pedagogical university helps in writing and debugging code, makes the course less complex, this is confirmed by the results of questionnaire survey of students, also showing that most students give their preference to this development environment. At the end of the students' mastering of the programming course there is a significant growth in self-assessment of the programming level, which is confirmed by the learning results.Conclusion. The role of artificial intelligence in the process of teaching students programming can be significant and useful both for the instructor and the students. In particular, the use of artificial intelligence helps the student in writing and debugging code, simplifies the process of explaining to the instructor the ways of algorithm development and program compilation. The example of the integrated online environment Replit, which has built-in artificial intelligence, shows its possibilities for effective teaching students programming.As a result, the article confirms the need for further research and development of methodological support for the successful integration of artificial intelligence in the process of teaching students of pedagogical universities in the field of programming

Reflection of interest and other expenses on loans and borrowings in accounting (financial) statements: recommendations of state and non-state regulators

The Ministry of Finance of the Russian Federation, as the state regulator of accounting, annually discloses new aspects of improving interest and other expenses related to borrowing in accounting (financial) reporting forms, including by issuing annual recommendations to auditors and audit organizations on verifying the reliability of annual reports. Despite the apparent simplicity of reflecting interest on borrowed funds — either for expenses of the current period or in the value of an investment asset, practitioners do not have fewer questions over time. The non-governmental accounting regulator “Accounting Methodological Center” also in its recommendations sets out its position on the reflection of interest and other expenses mainly in connection with newly emerging types of contractual relations for the presentation of borrowed funds. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, systematic approach. As a result of the conducted research, this article, in particular, presents generalized requirements for the formation of information on interest and other expenses related to borrowing, depending on the purpose of use and form of borrowing, as well as part of cash flows from current (operating), investment and financial activities of reporting organizations. In addition, in this paper, proposals are made to improve the accounting standard for reflecting the costs associated with borrowing. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian and foreign accounting, and can also be used in the educational process of higher educational institutions.

Interactive Learning Model to Improve Student Activities and Learning Outcomes of SMP Negeri 29 Makassar

The educational process in higher education institutions no longer only prioritizes the acquisition of information, but rather focuses more on the development of skills and information processing. Therefore, it is necessary to increase student activity through group exercises or assignments and expression of ideas to peers. This has attracted the attention of researchers to observe how students learn in class when given an interactive learning model that is different from conventional methods. Based on the results of observations in class IX.6 SMP 29 Makassar, a problem was found where the monotonous learning process by the teacher and the initial pretest showed several students with low (D) and failed (E) scores. It can be concluded that the low learning outcomes are also influenced by the lack of student learning activities. This type of research is Classroom Action Research (CAR) with subjects of class IX.6 SMP 29 Makassar students. The research was conducted for two cycles with four meetings. The results of the study indicate that the application of an interactive learning model can improve student learning activities in the Introduction to Education course in Biology B class, Patompo University. The average percentage of student learning activities in cycle I was 56.55%, increasing to 81.55% in cycle II. Therefore, there was an increase of 25.00% from cycle I to cycle II. In addition, the use of interactive learning models also had a positive impact on student learning outcomes. The average post-test score of students in cycle I was 70, increasing to 81.43 in cycle II. Thus, there was an increase in the average value of learning outcomes of 11.43% from cycle I to cycle II.

Aplicação da Plataforma Kahoot! Durante o Ensino Remoto na Pandemia por COVID-19

The pandemic we are facing has generated the need for changes in the teaching process of Higher Education institutions. Remote teaching has become a reality, directly impacting pedagogical training. Digital applications with themes focused on teaching and learning, such as Kahoot!, have become tools to stimulate student participation and engagement during classes. In this study, students were subjected to a quiz on subjects directly related to the classes through the use of Kahoot!. At the end of the semester, a questionnaire was applied through an online form, addressing its use as a revision tool. Acceptance was generally satisfactory and positively evaluated by students. However, the difficulties related to its administration are challenges that still need to be overcome, aiming to maintain the quality of teaching. The positive evaluation of students is seen as an important indicator to guide the actions of the teacher in future practices that adopt digital tools as an integral part of the teaching of traditional disciplines.

ОКУУ ПРОЦЕССТЕРИН НАТЫЙЖАЛУУ УЮШТУРУУДА МААЛЫМАТТЫК КОММУНИКАЦИЯЛЫК ТЕХНОЛОГИЯЛАРДЫН РОЛУ

Currently, digital education using information and communication technologies is developing very rapidly. The purpose of the article is to give some recommendations on the effective organization of the learning process using information and communication technologies at the university. This article analyzes the features of digital education and its role in the organization and management of the learning process in higher education institutions. In addition, in the era of the development of modern information technologies, the issue of organizing electronic educational classes is being considered not only for university students, but also for students of secondary schools. Today, as time goes by, engineering, medicine, construction, etc. networks are developing, and the level of dependence on information and communication technologies is increasing every day. Electronic educational programs, textbooks, scientific papers, articles, presentations, multimedia educational products, lectures, etc. b. thou. s. was considered.

Purpose. The article is devoted to the analysis of the role of health-saving technologies for maintaining the mental health of student youth. Particular attention is paid to the fact that in the era of digitalization, there appear new factors that affect the mental health of the student, leading to the development of mental disorders and the emergence of various types

Purpose. The article is devoted to the analysis of the role of health-saving technologies for maintaining the mental health of student youth. Particular attention is paid to the fact that in the era of digitalization, there appear new factors that affect the mental health of the student, leading to the development of mental disorders and the emergence of various types of addictions. The purpose of the article is to provide a scientific substantiation of the system of health-saving measures in the educational process of higher educational institutions as a way to maintain students’ mental health. Method and methodology. The basis of the research is formed by theoretical methods of analysis, generalization, and the comparative method. Results. The novelty of the study lies in the identification of a number of unfavorable factors affecting the mental health of student youth (spending excessive time in social networks, disorders in sleep, work, and rest regimens, the formation of various addictions and phobias). Health-saving technologies that can be applied in the educational process in order to maintain mental health of students are presented. The scope of the results. The results of the study can be applied in the process of educational and awareness-raising work with students of higher educational institutions in order to promote the maintenance of students’ mental health in a digital society.

LEAN SIX SIGMA APPROACH FOR SIMULTANEOUS QUALITY IMPROVEMENT OF COURSES IN HIGHER EDUCATION INSTITUTIONS DURING COVID-19 PANDEMIC

The purpose of this study is to assess whether Lean Six Sigma can improve the quality of teaching-learning processes in higher educational institutions during the Covid-19 pandemic. The integration of e-learning technologies with lean six sigma (LSS). DMAIC stands for five phases of sig sigma project: define, measure, analyze, improve, and control was applied to implement quality assurance in the teaching-learning process. Action research was adopted in 30 courses of a particular engineering programme. The methodology was applied as a course improvement tool, and the challenges encountered during the implementation were also studied. The LSS DMAIC methodology could successfully improve the quality of various courses simultaneously through online mode during the Covid-19 pandemic. The adopted methodology could assist in effectively responding during the present stage of uncertainty and provide stakeholders with guidelines to deal with the post-pandemic era. In terms of practical implications, this study discusses a new approach to improving the quality of the teaching-learning process in higher educational institutions. The LSS DMAIC is applied with the help of online educational and social media platforms for the simultaneous improvement of courses in a particular engineering programme.

Principles of accounting and reporting as principles of valuation and their implementation in practice

The basis of any valuation rules are its principles. In this regard, before defining these rules, it is first necessary to establish what these principles should be. In this article, the basic modern principles of accounting and reporting embedded in the systems of Russian and International standards are considered as principles for valuation of accounting and reporting objects. When conducting research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systematic approach were used. As a result of the research, this paper presents a system of valuation principles derived from the principles of accounting and reporting provided for by the main domestic and international regulatory documents. In addition, this article analyzes the practice of implementing these principles by Russian and foreign organizations with different scales of activity. The results obtained in this article will be useful to a wide range of readers interested in the problems of modern accounting and reporting, including valuation, which can be used in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations.

Repair and maintenance of fixed assets

Federal Accounting Standard 26/2020 “Capital investments” has established rules for reflecting the cost of repairing fixed assets — if the repair is of a capital nature, the cost of it increases the cost of the repaired object, i.e. it is capitalized, and in the case when the repair is of a current nature or relates to the ongoing maintenance of fixed assets (when it is carried out with a frequency not exceeding 12 months), the costs of conducting them are not included in capital investments, but are written off as expenses of the current period. The non-governmental accounting regulator “Accounting Methodological Center” in its Recommendations sets out its position on the reflection of repair and maintenance costs. During the research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, systematic approach. As a result of the conducted research, this article, in particular, presents additional proposals clarifying the wording of both the FSB 26/2020 and the Recommendations of the NBU BMC. In addition, in this paper, suggestions are made to improve the content of accounting statements. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian and foreign accounting, and can also be used in the educational process of higher educational institutions.

Sanctions and their impact on accounting in medical budgetary institutions

Accounting is especially important for medical budget institutions under sanctions, in order to ensure financial stability and effective resource management. This article is devoted to topical issues that reveal the impact of sanctions on accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article provides information about the healthcare sector, which is one of the most important sectors of the economy. It is shown that in sanctions conditions, which can have a negative impact on the country’s economy, especially in the healthcare sector, accounting is the basis of financial planning and control, ensuring more efficient management of resources and funds. Based on this, the main task of accounting in medical institutions is the correct reflection of all financial transactions and obligations related to the provision of medical services in the accounting system. This allows institutions to control their activities, plan financial flows, and track expenses and income. It is concluded that despite sanctions and geopolitical crises, medical budget institutions are actively developing, mastering new technologies, opening branches and trying to maintain efficiency in the proposed circumstances. The results of the study will be of interest to practitioners in the field of accounting of budgetary institutions, as well as the scientific community involved in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including healthcare).

The influence of knowledge storage on knowledge management processes in higher education institutions

ABSTRACT Knowledge storage is one of the essential processes in the knowledge management cycle for an efficient knowledge base to access and transfer required knowledge. Nevertheless, scientific studies lack thorough research on its influence on other knowledge management processes and frequently neglect to investigate seniority’s role in storing knowledge. Therefore, to fill this research gap, a survey was employed to collect data from 220 academics, and PLS-structural equation modelling techniques and one-way ANOVA were employed for data analysis. The findings indicated a significant and positive influence of knowledge storage on the knowledge processes analysed in the study and an insignificant difference in average knowledge storage level between groups of academics belonging to different work experience categories. The results of this study are of high importance for higher education institutions interested in improving the knowledge potential in their organisations.

ПІДГОТОВКА ФАХІВЦІВ СПОРТИВНО-ОЗДОРОВЧОГО ТУРИЗМУ У ЗАКЛАДАХ ВИЩОЇ ОСВІТИ: ІНТЕРАКТИВНИЙ ПІДХІД

Team Actuality. The training of sports and health tourism specialists necessitates a shift in emphasis from traditional forms of education to innovative methods and ways of organizing the educational process in higher education institutions. The purpose of the research there is a systematization of methods and means of activating the educational process during classes in professional disciplines for the training of sports and health tourism specialists. Research methods. Analysis, comparison, systematization, generalization of scientific and methodical literature, pedagogical testing. Research results and key conclusions. The components of the professional training of specialists in this field have been identified, the expediency of using interactive technologies in the training of sports and health tourism specialists, first (bachelor's) level graduates in the specialty "Tourism" has been substantiated. The forms and methods of interactive training that can be used for the purpose of training sports and health tourism specialists include: discussion, presentation, heuristic conversation, round table method, business games, role-playing games, case method, practical group or individual exercises followed by discussion of results, simulation of interaction situations, analysis of video recordings, including recording of own actions, organization of meetings with invited specialists and outstanding people, collective solution of creative tasks, animation. The use of interactive learning methods actualizes the situational motives of activity; activity motivated by these incentives leads to the formation of established motives and values that lie in the semantic field of the individual's tourist competence. The use of interactive learning methods enriches the experience of independent activity and personal responsibility of students.

IMPLEMENTATION OF THE COMPETENCE-BASED APPROACH: METHODOLOGICAL RECOMMENDATIONS FOR HIGHER EDUCATION IN UKRAINE

The article is devoted to the analysis and development of methodological recommendations for the successful implementation of the competence-based approach in the higher education system of Ukraine. The authors describe the main aspects of the competency-based approach, its advantages, features of implementation, as well as possible obstacles and challenges that may arise during its implementation. The article discusses the key principles of the competency-based approach, such as the active role of the learner, focus on competence development, integrated, individualised learning and assessment of acquired skills. Methodological advice is provided on the organisation of the educational process, the choice of methods and techniques, as well as the assessment of learning outcomes. It is established that the transition to learning with a focus on key competencies is an important step in preparing students for life in the modern information and globalised world, where the ability to adapt, analyse and solve problems is critical. 'Based on the author's analysis, recommendations for the practical application of the competence-based approach in the educational process of higher education institutions in Ukraine are given. The study is an important source of information for teachers, educators, researchers, administrators of educational institutions and other participants in the educational process who are interested in modernising and improving the quality of higher education in Ukraine through the implementation of a competency-based approach. The practical value of this study lies in the possibility of practical application of its results to form an objective view of the implementation of the competence approach in modern higher education.