Educational Process In Higher Institutions Research Articles

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.

DIGITAL EDUCATIONAL ENVIRONMENT IN THE PANDEMIA CONTEXT: THE STUDENT AUDIENCE INTENTIONS

The article presents the features of digitalization of the educational process of higher educational institutions in Ukraine and describes the impact of the COVID‑19 pandemic. It was revealed that modern global challenges have become a powerful impetus for effective innovations in the field of education. In particular, the COVID‑19 pandemic created a unique opportunity for the unprepared introduction of digital technologies into the educational process, and with the beginning of the war in Ukraine, the digital format of education became almost the only opportunity to obtain higher education. In the context of the digitalization of the educational process, distance education has become increasingly widespread, specializing in the provision of educational services using the use of modern information and communication technologies in education. Scientific research has identified the advantages of distance learning in higher educational institutions in Ukraine, including temporal, geographical, psychological, ergonomic, etc. Discussive issues that arise in the process of organizing distance learning are highlighted, related to the need for high internal motivation of higher education applicants, technical shortcomings, problems of identifying applicants, lack of live dialogue with the teacher, lack of digital competencies, etc. Factors that negatively affect the quality of implementation of digital learning technologies in higher education institutions have been identified. It was found that thanks to digitalization, the educational process has become more personalized, mobile, accessible, and flexible.The article substantiates the need to create a digital educational environment in the conditions of informatization and digitalization of education. Approaches to substantiating the essence of the digital educational environment are defined, and the conditions for its creation are indicated to improve the quality of educational services. The advantages of the digital educational environment include providing educational opportunities for all participants in the educational process equally; mobility of learning (variation of time and place of study); implementation of continuous education throughout life; training applicants for higher education, students of courses and professional retraining programs according to designed individual educational programs; consumption, use, and development of electronic educational resources. It has been established that the conditions of the digital educational environment make it possible to develop a certain electronic basis for the development of the cognitive and creative activity of higher education applicants and teachers, which accompanies the continuous dynamic formation of a system of knowledge and competencies, which is the basis for managing andensuring the quality of the pedagogical process and educational services. We see the prospect of further scientific research in the studio for digitalization of the educational process.

EFFECTIVENESS OF IMPLEMENTATION OF BLENDED LEARNING AND FLIPPED CLASSROOM METHODS IN HIGHER EDUCATION INSTITUTIONS

This article is devoted to studying the effectiveness of introducing Blended Learning and Flipped Classroom methods to provide new approaches to learning processes in higher education institutions. Throughout the article, an understanding of these methods, how they are implemented in practice, the importance of using them to improve student learning and morale, and the results obtained from them are compared.

ORGANIZATIONAL AND PEDAGOGICAL CONDITIONS OF USE OF INFORMATION TECHNOLOGIES IN BLENDED LEARNING OF FUTURE OFFICERS

The article examines the organizational and pedagogical conditions of using information technolo- gies in blended learning of future officers. The purpose of the study is to justify the organizational and ped- agogical conditions of using information technologies in blended training of future officers. Methods of re- search are analysis, synthesis and generalization of the development of scientific and legal sources in the context of the use of blended learning in the educational process of higher education institutions, in partic- ular regarding the identification and justification of the organizational and pedagogical conditions for the use of information technologies in blended learning of future officers. The results of research. It is noted that the educational sector is quite sensitive to modern social chal- lenges and the emergence of digital technologies, because due to serious social problems, education of young people must continue taking into account traditional and modern practices of face-to-face (audi- tory), distance and, accordingly, blended learning. It is outlined that the blended system of learning in the system of higher military education is caused by the need to train future officers in a fairly short time, with an orientation to personal needs, requests of cadets, updating knowledge and skills, forming the necessary abilities for self-organization, self-improvement, the ability to use modern information technologies for rap- id communication, and solving professional tasks. The analysis of scientific and pedagogical literature al- lowed us to note that blended learning is considered as an educational program that includes partially on- line learning (choice and use of information technologies) and offline learning (controlled by the teacher). In the context of the research, it is indicated that the combination of traditional pedagogy with mod- ern information technologies contributes to the individualization of learning, increasing motivation and the development of cognitive interest, adaptability skills, independence, self-control of future officers, collab- oration and group work; ensures flexibility of the training process, quick feedback between the subjects of educational activity, development of digital skills; improves the quality of education; provides access to the latest scientific and educational resources that are constantly updated; increases the level of readiness to perform combat tasks in real conditions; and prepares cadets for remote coordination and management of units. Among the organizational and pedagogical conditions of the use of information technologies in the blended learning of future officers, the following ones are highlighted: infrastructural support of blended learning in the institution of higher military education; creating content with methodical materials; use of forms and methods of interactive learning; ensuring convenience and accessibility to educational materials; security and information protection in the institution of higher military education. The blended system of education enables teachers of the higher education institutions to combine the best methods of traditional pedagogy with modern technological tools, which contributes to a more flexi- ble, interactive and effective learning process that meets the requirements of the modern military environ- ment. The use of online resources in the conditions of blended education has significant advantages, in- cluding: reducing costs for educational materials and organizing classes; increasing motivation to acquire knowledge; supplementing traditional teaching methods with information technologies, including the use of multimedia resources, virtual simulations and interactive educational materials in combination with lec- tures and practical classes; creation of adaptive training programs that take into account the individual needs and level of preparation of each student; involvement of students by means of forums, online discussions, testing and group projects to acquire knowledge for performing functions in professional activities; stimulation of active participation of students in the educational process; development of critical thinking and teamwork; and providing feedback. Conclusions. However, blended learning requires special training from institutions of higher military education: teachers must have appropriate knowledge and skills for the effective use of information tech- nologies in the educational process, which includes regular refresher courses and exchange of experience with colleagues; provision of necessary technical resources and support, modern equipment, software and Internet access; constant evaluation of the effectiveness of the use of information technologies, which en- sures timely identification and elimination of problems, improvement of training methods; consideration of information security issues, protecting student data and ensuring the confidentiality of educational ma- terials. It is worth noting that the use of information technologies in blended learning of future officers re- quires a complex approach and compliance with certain organizational and pedagogical conditions, which ensures the training of highly qualified specialists capable of effectively performing their duties in modern conditions.

Analysis of existing rules and practices for disclosing information about fair value in financial statements

One of the most important for modern accounting and reporting is fair value. Moreover, this is typical for systems of both Russian and international standards (hereinafter referred to as RAS and IFRS). Indeed, fair value, which is actively used in IFRS, has now been introduced into almost all domestic federal accounting standards (hereinafter referred to as FAS). In this regard, the importance of issues related to the indicated value cannot be overestimated. In our previous works, we explored issues related to the interpretation and calculation of fair value. In this article we turn to the analysis of disclosure of information about fair value in financial statements. When carrying out research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systematic approach were used. As a result of the research carried out in this work, the main problems associated with the disclosure of information on fair value in the reporting of modern organizations have been identified. The results obtained in this article will be useful to a wide range of readers interested in current issues related to the preparation of financial statements under RAS and IFRS; they can be used in the educational process of higher educational institutions, in the practical work of accounting departments of modern organizations, as well as in the development and improvement of relevant domestic and international accounting standards.

Foreign Practices of Application of Innovative Forms and Methods of Learning in the Educational Process

The article examines the most common methods and forms of education that are used in the educational process of higher education institutions in American and European countries for the formation and development of competencies and defines the main requirements for pedagogical technologies; problems in the educational field due to the increase of scientific and technical information and the introduction of innovative technologies are considered. The experience of using innovative forms and methods of learning in the practice of higher education institutions, which occupy the first positions of the international ranking of universities by QS World University Rankings, is analyzed; the current state of functioning of distance education in foreign HEIs was investigated; the types of the American model of the creation of integrated educational and scientific associations, in which educational innovations have the greatest productivity, are singled out, their impact on the quality of education is revealed; the prospects of using positive international experience in the implementation of educational innovations in the field of education of Ukraine are outlined. On the basis of the conducted research, recommendations have been prepared regarding the conditions under which the successful organization and design of the educational process will take place in higher education institutions of Ukraine by means of innovative pedagogical learning technologies.

Intellectual property in the healthcare sector and the most important trends in the development of its accounting

Intellectual property is becoming especially important for healthcare institutions, as such institutions are actively developing new treatment methods, products or processes and need to know how to value, manage and protect their intellectual property. This article is devoted to current issues that reveal the impact of intellectual property on healthcare institutions, as well as the most important trends in the development of accounting. The following methods were used in the implementation of the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article presents information about the health care industry, which is being improved, and it is shown that the introduction and development of various innovations in the field under consideration depends on the successful implementation of the achievements of fundamental science in the development of new technologies. In addition, the importance of intellectual property, which has a significant impact on healthcare institutions due to its involvement in pricing and strengthening competitiveness, is revealed. It is concluded that health care institutions applying one or other approaches to managing their intellectual property contribute to the introduction of artificial intelligence, considering it as an opportunity not only to increase productivity, but also to simultaneously reduce costs within the framework of financial and economic activity. The research results will be of interest to practicing specialists in the field of accounting of budget institutions, as well as to the scientific community engaged 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 accountants of modern organizations (including health care).

Influence of didactic strategies in the learning of biochemistry in students of a university in the Mexican Southeast

The purpose of this study was to evaluate the relationship between the teaching strategies used by teachers in teaching biochemistry and the level of learning achieved by students. The teaching-learning process in higher education institutions must adapt to the current demands and requirements of a constantly changing society. University students who study biochemistry need to develop skills that encourage self-learning. The research was carried out with 115 students from a university in the southeast of Mexico, (USoM), to observe and describe a phenomenon. Since there was no control or manipulation of variables, we classify this study as descriptive and "ex post facto," given that the phenomenon had already occurred. Students primarily developed their competencies in comprehension (37%) and analysis (33%). However, when applying for a pilot exam, the majority of responses focused on the aspects of knowledge (36%) and understanding (32%). The present study was carried out under the ethical conditions of informed consent of the participants, promulgated in the Declaration of Helsinki. The participation was voluntary, it was developed with an attitude of empathy, and respect, emotional support, and understanding. The confidentiality and privacy of participants were protected at all times. According to the results observed, a transformation in the didactic strategies employed in the teaching of Biochemistry in the Health Science courses in Mexican universities is suggested.

Новые подходы и практики интеграции искусства и культуры в образовательный процесс высшего учебного заведения

Важным исследовательским вопросом является вопрос о соотношении роли науки и искусства в жизни молодого поколения. Искусство как активный творческий феномен обладает громадными возможностями культурного творчества, способно опережать наличные состояния сознания, оказывать обратное влияние на жизненный, цивилизационный процесс. В связи с этим особую важность сегодня приобретает выявление перспектив интеграции искусства и культуры в учебный процесс, и выработка рекомендаций для обогащения образовательной практики через искусство. В статье представлена практика работы высшего профессионального учреждения Кубанского государственного университета, в котором большое внимание уделяется этнокультурным основам Кубани - истории, традициям, обычаям казаков, обрядам, календарным праздникам на Кубани. Охарактеризованы традиционные формы художественной и творческой деятельности студентов: рисование, лепка, живопись, графика, изучение и анализ произведений искусства, изучение мастер-классов, творческих методов, которые помогают студентам развивать творческие навыки, понимать художественные процессы и культурные контексты. Определено, что наряду с традиционными формами появляются новые подходы и практики интеграции искусства и культуры в образовательный процесс высшего учебного заведения: исследовательские проекты, презентация, эксперимент, интерактивные выставки и инсталляции, которые способствуют расширению круга интересов, развитию мышления, творческого воображения, памяти, художественно-творческих способностей студентов. An important research issue is the correlation of the role of science and art in the life of the young generation. Art as an active creative phenomenon has enormous possibilities of cultural creativity, is able to outpace the current state of consciousness, to have an inverse effect on the life and civilization process. In this regard, the identification of prospects for the integration of art and culture in the educational process and the development of recommendations for enriching educational practice through art are of particular importance today. The article presents the practice of the higher professional institution of Kuban State University, which pays great attention to the ethno-cultural foundations of Kuban - history, traditions, customs of Cossacks, rituals, calendar holidays in Kuban. Traditional forms of artistic and creative activities of students are characterized: drawing, modeling, painting, drawing, studying and analyzing works of art, studying master classes, creative methods that help students develop creative skills, understand artistic processes and cultural contexts. It is determined that along with traditional forms, new approaches and practices of integrating art and culture into the educational process of higher education institution are emerging: research projects, presentation, experiment, interactive exhibitions and installations, which contribute to the expansion of the range of interests, development of thinking, creative imagination, memory, artistic and creative abilities of students.

Impact of Digital Technology on Processes at Universities from Teachers’ Perspective

Abstract Digital technology has become inseparable from all core and supportive processes because of the intensive use of different digital tools. The paper aimed to determine teachers’ views on the impact of digital technology on business processes in higher education institutions - whether they recognize the impact and how they evaluate it. The survey was conducted among the teachers of the public University in Bosnia and Herzegovina. The results show that digital technology has a positive and mostly strong or medium impact on business processes in higher education institutions. The work on international research and educational projects and the teaching process are the most influenced by digital technology. It has a stronger impact on the core processes than on supportive activities. Teachers recognize the influence of digital transformation on all processes at universities, both core and supporting. The influence is stronger with core processes.

Improving Quality of Administration Process in HEIs: Professional Competence Perceived by Academic Staff in Ukraine

Abstract Research purpose. The research purpose of this paper was to explore the evaluation of skills by academic staff to improve the quality of the administration process in higher education institutions (HEIs) from two perspectives. Firstly, the authors investigated whether there are statistically significant differences between the genders of academic staff in higher education institutions regarding the evaluation of their skills and competencies. Secondly, the study aimed to determine if there are statistically significant differences in competencies perceived between academic staff of STEM sciences and those with academic experience in other sciences in terms of assessing their professional competencies. The purpose was determined by the impact of self-assessment of professional competencies on the improvement of administrative processes. Design / Methodology / Approach. The survey, using the authors` developed questionnaire, was distributed in Ukraine from 2019 to 2023. 374 respondents were surveyed. To test hypotheses, the authors employed the Mann-Whitney U test for gender-related hypotheses and the Kruskal-Wallis test for hypotheses related to the area of scientific and academic activities. Findings. Due to the analysis carried out in the present research, the Mann-Whitney non-parametric test showed that there is no statistically significant difference between the gender groups and their professional competencies evaluation, which leads to the rejection of the first hypothesis. The second hypothesis was also rejected, as based on the Kruskal-Wally’s test there is no statistically significant difference between the perception of the professional competencies among the academic staff of STEM and other sciences. Originality / Value / Practical implications. Unlike other studies, this research specifically focuses on the differences between the self-assessment-based perceptions by genders and STEM sciences academic staff compared to representatives of other branches of science at HEIs in Ukraine. The practical value is achieved by the research thus ensuring administrative staff with defined competencies and self-assessment criteria. The research findings then will allow us to link competencies to administration processes and offer training and development opportunities based on identified competency gaps. The feedback mechanism might be established based on the research data and these self-assessment results might be incorporated into the performance evaluation processes, thus improving the quality of the educational process and its administration in HEIs. Practical implications are related to the state and period of the research, due to the present war in Ukraine.

Quality of Blended Learning Implementation in HEIs: Tool for Monitoring the Use of e-Learning Management Systems

Abstract Despite the wide acceptance of blended learning in Higher Education Institutions (HEIs) worldwide, the issue of monitoring its implementation has been little addressed in the literature. The paper presents the results of the first stage of the study for the development and implementation of tools for monitoring the degree of use of blended learning courses within the learning process in HEIs. The tool introduced here extracts data from the database of the e-learning environment and visualizes the results of the data analysis in dashboards that provide valuable insights to decision-making for improving the quality of blended learning implementation. The tool allows governing bodies to track trends in the user registration, development, and updating of blended learning courses, the number of learners, and the usability of the courses by users for a selected period. Based on the results of tool experimental testing, goals for its further development are set.

STRATEGIC MANAGEMENT AT SEVERAL OF THE BEST UNIVERSITIES IN INDONESIA

The strategic management process of each category of organization will undoubtedly be distinctive. This study aims to ascertain the strategic management process in higher education institutions in Indonesia. This research is a qualitative case study that examines the University of Indonesia (UI), Gajah Mada University (UGM), Bogor Agricultural Institute (IPB), Telkom University (TELU), Indonesian Islamic University (UII), and Muhammadiyah University of Surakarta (UMS). The strategic management process at Indonesian HEI is described or concluded by analyzing secondary data in the form of strategic plan documents compiled with analysis of primary data in the form of interviews with experts in the field of higher education. The research findings indicate that the strategic management process in Indonesian higher education institutions is comprised of four stages: (1) environmental analysis, (2) strategy formulation, (3) strategy implementation, and (4) evaluation control. An example of the originality or uniqueness of the strategic management process in Indonesian higher education institutions is internal environmental analysis, which employs its criteria rather than the commonly used value chain analysis or functional analysis approach criteria.

Disclosure of information on cash flow in accounting (financial) statements

The Ministry of Finance of the Russian Federation, as the state regulator of accounting, annually discloses new aspects of improving the Cash Flow Statement included in the accounting (financial) statements, including by issuing annual recommendations to auditors and audit organizations on verifying the reliability of annual statements. Further recommendations were formulated for reporting for 2023. In the cash flows reflected in the cash flow statements, tax payment flows must be clearly separated, including separately cash flow for the payment of income tax and all other taxes, tax payment flows by the reporting company as a tax agent. Special requirements are established for the disclosure of information on rental payments from the tenant and the landlord. The non-governmental accounting regulator “Accounting Methodological Center” also in its Recommendations sets out its position on the reflection of cash flows for the payment of value added tax by the reporting organization. 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 cash flows for current (operating), investment and financial activities of reporting organizations. In addition, in this paper, proposals are made to improve the accounting standard for the formation of cash flow 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.

Transition to intelligent accounting and reporting concepts. Formation of an intellectual valuation concept

Previously, in one of our publications, we proposed categories of digital concepts for accounting, reporting, analysis and auditing and justified their content. The rapid development of technology that has taken place since that time allowed us to assume that today it is already possible to talk about intellectual concepts in the above areas, including the intellectual concept of valuation in accounting and reporting. These questions are explored in this article. 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 carried out in this work, proposals were made regarding the formation of an intellectual concept for valuation of accounting objects and reporting elements, as well as intellectual concepts of accounting and reporting in general. The results obtained in this article will be useful to a wide range of readers interested in the development 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.

RESEARCH OF AWARENESS OF TECHNICAL HIGHER EDUCATION APPLICANTS WITH INNOVATIVE MEANS OF PHYSICAL CULTURE AND SPORTS

The article is devoted to determining the interest of higher education students in physical education classes, their awareness of innovative forms, methods and modern methods of health-improving fitness training. The results of the survey of students of higher education institutions of technical profile, conducted with the help of Google-form, on promising (in their opinion) directions of improving the discipline "Physical Education" in the institution of higher education of technical profile due to the introduction of the proposed innovative methods in the teaching system are analyzed. It is established that students have prior experience in Physical Culture and Sports, their interest in transforming the process of physical education, experience and prospects for using existing, modern and affordable methods of health training in combination with other (traditional and innovative) methods to improve the physical condition of those who are engaged. The purpose of the study is to promote awareness of educational applicants of the basics of organizing the educational process of physical education in higher education institutions, their familiarization with the currently available and promising innovative means of Physical Culture and Sports. During the experimental study, the following methods were used: analysis of materials of pedagogical literature, pedagogical observations on the practice of organizing the educational process in higher education institutions; questionnaires; methods of statistical data processing. Results and conclusions. Sports and physical culture should be an integral part of the life of modern students. But, as the survey showed, a fairly large percentage of young people are not interested in the presence of the discipline "Physical Education" in the individual plan. However, the majority of students (about 90%) who were regularly or sporadically engaged in physical exercises before admission are sure that "physical education" should be present throughout the entire period of study. In addition, the survey showed that many students are dissatisfied with the content of the physical education system in higher education institutions and therefore believe that the current system needs to be improved and changed. More than half of the surveyed students want to continue their sports life after graduation. The novelty of the presented study is that over the past 5 years, which included the transition to distance learning due to the COVID-19 pandemic and Russia's full-scale aggression against Ukraine, almost for the first time an attempt was made to analyze the degree of awareness of applicants for higher education (in particular, of technical profile) of the existence of innovative methods and corresponding means of Physical Culture and Sports.

Budgets and Performance Metrics in Modern Organizations. Preliminary Insights into the Budgeting Process of Higher Education Institutions

Budgets and Performance Metrics in Modern Organizations. Preliminary Insights into the Budgeting Process of Higher Education Institutions