Educational Process In Higher Institutions Research Articles

Auditoría como Instrumento para la Gestión Estratégica de Recursos Humanos: Caso de la Facultad de Humanidades de la Universidad Agostinho Neto

It is important to create conditions for differentiation of teachers throughout their career and the performance assessment reports on their performance in professional practice. To improve teaching and institutional processes, it is essential to find mechanisms that carefully verify the compliance of procedures and evaluate the teaching staff themselves. For this reason, this study aims to diagnose the effects of auditing on the teaching performance process in higher education institutions. To achieve the objectives, exploratory and descriptive research was used, in the qualitative and quantitative approach based on the case study. It was possible to access data analysis through the compliance grid previously prepared from a questionnaire applied to teachers at the Faculty of Humanities. The results indicate that the faculty has a positive audit report as most teachers who participated in this research responded positively in relation to the institution's compliance with the evaluation of its performance, which allows us to conclude that there is compliance in this process at the institution.

ЗНАЧЕНИЕ УЧЕБНЫХ ФИЛЬМОВ В ОБРАЗОВАТЕЛЬНОМ ПРОЦЕССЕ ВУЗОВ

This article discusses the advantages and possible problems of using educational films as an interac-tive form of learning in the educational process of higher educational institutions. A list of criteria for an educational film and recommendations for organizing classes using educational films are pro-posed, in the presence of which this form of training can be considered effective

Modern problems of determining net realizable value in RAS and IFRS and ways to solve them

Thanks to the Federal Accounting Standard (FAS) 5/2019, net realizable value was introduced into Russian accounting for inventories. A similar value is also used in IAS 2. Despite the relatively long period of use of the specified value, its estimation still raises a number of questions when accounting and reporting according to both Russian and International Standards (hereinafter referred to as RAS and IFRS). These problems and ways to solve them are analyzed in this article. 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 modern problems associated with determining the net realizable value in Russian and international accounting have been identified and proposals for their solution have been substantiated. The results obtained in this article will be useful to a wide range of readers interested in current issues relating to the regulations of RAS and IFRS, including the calculation of the net realizable value of inventories, 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 development and improvement of relevant domestic and international accounting standards.

Osnovni zavdannia ta predmet viiskovo-ekonomichnoi statystyky

The main tasks and subject of military-economic statistics as a branch of statistical discipline are proposed. The main challenges and tasks of the national economic system in the conditions of a full-scale military invasion of the Russian Federation into Ukraine are characterized, as the solution which will accelerate Ukraine’s victory in the war. Emphasis is placed on the importance of the following elements of statistical management support, such as accounting, analysis, and forecasting of the vector of development, taking into account all the burdens of war. The key role in this process should be given to the state administration, including state statistics bodies, and, accordingly, to the improvement of statistical literacy at the appropriate level of competence of specialists. Definitions of such concepts as: «military economy», «economic statistics of the Armed Forces», «economic statistics», and «military-economic statistics» are given, and they are also classified and structured among themselves. It was determined that military-economic statistics is a branch of statistical science that studies the quantitative side of mass military-economic phenomena and processes in an inextricable connection with their qualitative characteristics in the conditions of a certain place and time. The subject of the study of military-economic statistics is the quantitative side of mass military-economic phenomena and processes inextricably linked with their qualitative characteristics in the conditions of a certain place and time. Accordingly, the object of the study of military-economic statistics is the quantitative side of mass military-economic phenomena and processes. The structure of this branch of statistical science can be successfully presented in the educational process of higher education institutions for students studying economic and military specialties and specializations (general and special).

REENGINEERING THE EDUCATIONAL PROCESS IN HIGHER EDUCATION INSTITUTIONS ON A DUAL BASIS

The purpose of the paper is to present the authors' conclusions and practical recommendations regarding the restructuring of the educational process of higher education institutions – providers of educational services in partnership with specialised companies. Methodology. The following methods were used: structural-functional method – in the study of the internal structure of the educational process, based on the principles of duality, where each component has a corresponding purpose in the value chain of intellectual capital; graphical modelling – to systematically reflect the author's views on relevant aspects of the research. Results. The sequence of the reengineering cycle and the directions it should take have been defined. It is emphasised that reengineering includes the competences acquired by the recipients of educational services, their communication with teachers, curators from the company, teaching methods and technologies that make up the instrumental mix, the structure of which depends on the mix of expected professional competences. Practical implications. It is emphasised that an applicant should have the right to make an independent choice between the forms of education, taking into account his/her economic circumstances and plans for future professional life in a democratic country. For each of the options, guidelines are proposed for completing the standard number of classroom hours, independent work and other forms of academic activity.

Mechanisms for facilitating academic entrepreneurship in higher education

PurposeThe commercialization of research produced by universities constitutes a core facet of academic entrepreneurship (AE). Academic literature reveals the need to shed light on entrepreneurial processes in higher education institutions (HEIs). This study intends to fill this gap by researching the mechanisms for facilitating AE and the variables that can moderate the relationship between such mechanisms and AE in Portuguese HEIs.Design/methodology/approachOur research model aims to assess the mechanisms of academic entrepreneurship (AE) within a sample of 125 Portuguese public higher education institutions (HEIs). To test our research hypotheses, we employed a structural equation model (SEM) using the partial least squares (PLS) method. Additionally, our evaluation examines the potential moderating effects of incubator programs, support initiatives, and proof-of-concept programs (PoCs). Our research model seeks to evaluate the mechanisms for facilitating AE and explore the effects of including incubator programs, support initiatives, and PoCs as moderators. The seven variables (Research mobilization, Unconventionality, Industry collaboration, University policies, Incubator programs and support initiatives, Proof-of-concept programs, and academic entrepreneurship) were measured using a 7-point Likert scale.FindingsThe results revealed that different drivers of AE influence the creation and development of entrepreneurial activities. Our findings also show the moderating effects of incubator programs, support initiatives, and proof-of-concept programs on AE. We find that incubator programs, other support initiatives, and PoCs maintain a moderating effect on AE and benefit their respective HEIs.Research limitations/implicationsThe study examines only the Portuguese HEI context. Therefore, generalizing these results necessitates reservations. However, the responses came from various actors in HEIs, from different academic backgrounds and research interests. This makes the results more generalizable. Limitations are evident in external validity, given that we gathered the data over a relatively short period.Practical implicationsObserved factors are explored to gain a deeper understanding of their influence on the mechanisms of AE. The implications arise from the new perspective presented and the methodology used to identify mechanisms capable of fostering AE. We hope this research will encourage other researchers to study this topic further.Social implicationsthe engagement of universities at the global level should be emphasised in future policy. While universities in innovation systems often have a local focus, their engagement in innovation ecosystems transcends the boundaries of geographic locations.Originality/valuePoCs had a significant positive moderating effect on the impact of research mobilization and university policies on AE. Thus, we find interactions between universities and industry boost AE. This study demonstrates how AE benefits HEIs by extending orientation towards mobilizing research, unconventional approaches, cooperation with industry, and university policy implementation. We thus advocate a new approach, demonstrating the influence that the mobility of research, unconventionality, industry collaboration, and university policies hold over AE.

The Phenomenon of “Artificial Intelligence” in the Formation of Transversal Competencies of the Future Teacher: Pros and Cons

This article updates the problem of professional training of the future teacher in the context of rethinking the education process, forming a system of knowledge, abilities and skills necessary for the professional competitiveness of the future specialist. An attempt was made to draw attention to the urgent need to modernize the educational process in the context of searching ways to effective adaptation of modern youth to the realities of the 21st century. The importance of the term “transversality”, which previously functioned in a highly specialized environment of mathematical sciences, is emphasized in order to explain its modern interpretation in the field of professional education. The rapid processes of globalization and the consequences of the fourth scientific and technical revolution 4.0 (since the middle of the 20th century), which encompassed the intellectual activity of mankind, contributed greatly to the informatization of society, highlighted the need to develop the ability to solve problems related to technological achievements and intercultural communication. A special role is assigned to the use of artificial intelligence (AI) in education and science; analyzed the research of Ukrainian and foreign scientists dedicated to the study of the processes of perception, understanding and use of artificial intelligence by a modern student. The positive and problematic aspects of the introduction of the capabilities of artificial intelligence in the educational process of higher education institutions are considered; impact of computerization on all spheres of social and economic life of society is proven. It was concluded that in modern education it is necessary to develop awareness and understanding of the complex nature of artificial intelligence, ethical norms of its application in the educational process; to form the skills of a conscious approach to determining the degree of effectiveness of the achievements of innovative processes.

Countering hostile sabotage and reconnaissance groups by the National Police of Ukraine units in the context of martial law

The article is devoted to the study of ways to improve the tactical and special readiness of police officers to counteract sabotage and reconnaissance groups in the border areas and in the areas of active hostilities. The author identifies additional powers of the police under the martial law regime, including the following: conducting joint operations against sabotage and reconnaissance forces of the aggressor (enemy) and paramilitary or armed groups which are not regulated by the laws of Ukraine.
 To address the objectives of the study, the analysis of the sources of international and national law providing for the use of sabotage and reconnaissance groups by the parties to the conflict is carried out, the essence and hierarchical structure of these groups are revealed, and the objects against which the use of sabotage measures is prohibited are identified. The article also provides a list of objects of the warring parties which, according to international humanitarian law, may be subject to damage.
 The organisational features of the basics for defensive combat by the units of the ground forces of certain countries, in particular, the Federal Republic of Germany and the United States of America, are considered. According to the military doctrine of these countries, the purpose of defence is to disrupt the enemy’s offensive actions, inflict maximum losses in manpower and equipment, and gain time to concentrate forces in the chosen direction for the offensive.
 The article describes the signs that can be used to identify members of Russian sabotage and reconnaissance groups. These signs are the following: the execution of certain actions, including conducting intelligence activities, destabilising the situation by committing criminal offences (explosions, murders, assaults, robberies) under the guise of domestic crimes, spreading false information and discrediting the authorities during direct communication with the local population.
 The tactical methods of combating sabotage and reconnaissance groups in the territory of the controlled border area are highlighted. The experience of counter-sabotage measures by the security and defence forces of Ukraine, one of the elements of which is an ambush, is studied. 
 A model of sabotage protection and its use in the educational process of higher education institutions of the Ministry of Internal Affairs of Ukraine is proposed, which provides for a comprehensive combination of command and staff exercises with tactical and special exercises in two stages and involvement of cadets in ensuring public safety and order in border settlements.

Humanistic orientation of sports coach training

One of the main problems of reforming the process of training sports coaches, who will be the key to the restoration of the state and the final democratic changes of our society, is the formation of certain democratic values and corresponding personal qualities in them. Therefore, it is relevant to consider the issue of approaches to the formation of personal qualities in future coaches during the educational process in higher education institutions.
 The purpose of the study: to determine pedagogical approaches to the formation of personal qualities in future trainers during the educational process in institutions of higher education.
 Research methods: theoretical analysis and generalization of scientific and methodical literature, observation.
 The article presents the results of the research, which was conducted on the basis of the National Technical University "Kharkiv Polytechnic Institute". 30 students of the 4th year took part in it. Analysis of the literature and observation of the preparation of the specialty 017 "Physical culture and sport" made it possible to identify the need to find humanistically oriented developments to improve the educational process of training sports coaches, who, according to modern requirements, should be creative, free, purposeful individuals. It has been proven that ensuring the humanistic orientation of coaching activity requires a certain level of development of personal qualities from the future coach, among which the main ones are humanity, mercy, benevolence, kindness, cordiality, sensitivity, faith, respect and love for the child, freedom-loving, humanism, empathy, responsibility, tolerance, honesty, dignity, justice, principles, cheerfulness. It has been established that the following teaching methods are effective for the formation of humanistic qualities: the method of creative dialogue, professional trainings, social role-playing and business games, "brainstorming", analysis of practical situations, the method of the open tribune. All these methods are active and allow forming the personal qualities of students with an emphasis on humanistic orientation.

Accounting of payments under a commercial concession agreement

In accordance with the Program for the Development of Federal Accounting Standards, Federal Accounting Standard 14/2022 “Intangible Assets” entered into force on January 1, 2024. At the same time, many questions arise about the application of this standard in various and frequently encountered situations, in particular, when concluding commercial concession (franchising) agreements, under which lump-sum payments and royalties are paid. Using the example of various practical situations, the article considers the procedure for recording non-exclusive rights to use the trademark of another franchisor organization in the accounting of a franchisee organization. During the research, such methods as analysis and synthesis, the method of comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international levels.

Current issues in calculating the discount rate in Russian and foreign accounting

Thanks to the new Federal Accounting Standards (FAS), in Russian accounting it is increasingly necessary to determine the present value, which in turn is impossible without calculating the discount rate. The active use of the indicated value and rate is also expected in the IFRS system. At the same time, our research has shown that the calculation of the discount rate is associated with a number of complex issues in both Russian and foreign accounting. These questions are analyzed in this article. 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, this paper presents the author’s view on current issues of calculating the discount rate in Russian and foreign accounting. The results obtained in this article will be useful to a wide range of readers interested in modern problems of Russian and international accounting. In addition, the results presented in this work can be used in the educational process of higher educational institutions, in the practical work of accounting departments, as well as in the development and improvement of relevant domestic and foreign regulatory documents on accounting.

Сущность формативного оценивания как дидактического концепта высшего образования

The purpose of the research is to reveal the didactic essence of formative assessment in the context of its conceptualization in the university pedagogical process. The article refers to the problem of improving the pedagogical process through the use of educational technologies of formative assessment. The study attempts to trace the evolution of the formation of the concept of formative assessment in Russian and foreign pedagogy, to identify its essence and content, to characterize formative assessment in the modern educational process of the university as a pedagogical phenomenon that contributes to improving the quality of learning. As a result, the researchers clarified the essence of the concept “formative assessment” and defined it on the basis of the conducted comprehensive analysis of the genesis of its conceptualization in global pedagogical science. The novelty of the proposed research lies in the presented characteristic of formative assessment in a modern pedagogical process of higher education institutions, revealing its essence through didactic functions and strategic principles. The paper concludes by highlighting the didactic potential of formative assessment, focusing on its essential characteristic as a regulator of educational activity, which provides the continuous development and adaptation of the pedagogical process to the individual abilities and learning needs of students in order to improve the quality of education. The practical advantage of the paper is that it proposes tactics and strategies for the implementation of formative assessment technologies in the university educational process.

TECHNOLOGY OF FORMING THE FUTURE PRIMARY SCHOOL TEACHERS’ PROFESSIONAL COMPETENCIES

Purpose. The requirements for training teachers for the general education system in the Russian Federation are defined by the Federal State Educational Standard for Higher Education in the field of "Pedagogical Education". The standard document defines universal and general professional competencies that are mandatory for all education (preschool, primary, basic general education and others). Professional competencies are defined on the basis of the professional standard "Teacher", specifically for each field and type of professional activity. The subject of the analysis is the search for an approach to forming the future primary school teachers' professional competencies. The main purpose of the article is to describe the technology of forming the future primary school teachers' professional competencies within a specific academic discipline. Methods. The research is based on a regulatory documents review, psychological and pedagogical literature analysis, and educational process examination. Results. The article presents the experience in organizing the study of a particular discipline. The discipline provides emotional and personal immersion of the future teachers into the professional activity and practical skills development. The author describes the ways to implement and apply effective teaching methods when organizing various types of classes in higher education institution. Practical application of the results. The findings are of direct practical relevance as can be useful for organizing the educational process in higher educational institutions in terms of the successful completion of basic educational programs and programs of additional education (specifically, retraining).

The Role and Impact of Artificial Intelligence In Modern Education: Analysis of Problems and Prospects

The main hypothesis of the study is that the use of elements of artificial intelligence can have a positive effect on the quality of the educational process in higher education institutions, provided that three main conditions are met: access to the necessary data, training of future teachers to work with artificial intelligence and the creation of a special educational course.
 Within this study, the following tasks were set: to analyze scientific and methodological research aimed at studying the current state, prospects and possibilities of using artificial intelligence in the training of future teachers of professional education; to analyze how intelligent expert systems are distributed in the educational field; consider the necessary pedagogical conditions for the successful implementation and use of a system with elements of artificial intelligence in the educational process of higher educational institutions.

Gamification in the educational process of higher education institutions

The article theoretically reveals the content of the terminological apparatus of gamification. The purpose of the article is the need to introduce and study the most effective ways of introducing gamification into the educational process of higher educational institutions for the preparation of a competitive young generation. The methodological concept reflects the relationship and interaction of the use of gamification methods in the educational process of higher education institutions, in particular the use of various components (motivational, meaningful, active, and reflective components). The results show the main directions of influence and structural elements of gamification; the main areas of influence of gamification on the educational environment are clarified; six steps of game mechanisms for introducing gamification into the educational space are described; the importance of implementation, negative manifestations of gamification for the educational process are shown, and the main aspects of gamification are revealed. The most effective features of gamification for students of higher education are listed and examples of Internet projects using gamification in the educational space are given. The introduction of gamification methods through the use of models is substantiated. An experimental study was conducted to check the formation of professional competence in future specialists by providing an educational gamified system in higher education institutions.

The use of digital technologies in the development of the spiritual culture of primary school teachers

Relevance. The relevance of this article is conditioned by the flexible development of the educational possibilities of the virtual environment at the present time. From an early age, every student has free access to any information on the Internet, considering this fact, a priority area in the training of teachers is formed, assigning the role of virtual communication in the development of personality since elementary school. The article actualises the content of the development of spiritual culture among modern primary school teachers at the personal and professional levels. The study considers the value bases of the professional activity of primary school teachers.Purpose. The purpose of this research is in the theoretical substantiation and development of methodological theses for the use of a virtual educational environment in the practice of primary school teachers. This article is devoted to the issue of preparing primary school teachers to use a virtual educational environment in their practice for the development of their spiritual culture by means of a virtual educational environment.Methodology. To achieve this purpose, the corresponding tasks were determined, including methods for solving them (namely analysis and modelling methods).Results. As a result of this study, the main problems of using the virtual educational environment were identified, the positions of the selection of material for the development of spiritual culture using the virtual educational environment in the practice of primary school teachers were characterised.Conclusions. Reasoned theoretical provisions and conclusions of the study "The use of the virtual educational environment in the development of the spiritual culture of primary school teachers" base the prerequisites for their practical introduction in the educational process of higher educational institutions in the Republic of Kazakhstan, which will allow solving the issue of selecting conditions, methods, and opportunities for teaching primary school teachers using a virtual educational environment to develop spiritual aspects.

Features of registration of primary documentation for accounting purposes

In accordance with the Program for the Development of federal accounting standards, a new Federal Accounting Standard 27/2021 “Documents and Document management in Accounting” was adopted back in 2021, but questions about its application in practice do not stop. Despite the fact that the draft of this standard was developed by the state regulator of accounting — the Ministry of Finance of the Russian Federation, there is a need to link this document with other legal norms. The article uses examples to reveal the order, composition and procedure for processing primary documents in various situations and reveals the possibilities of rational but legitimate document management. During the research, such methods as analysis and synthesis, comparison, grouping, analogy, logical and systematic approaches were used. The research results obtained in this article can be applied in the practical work of modern organizations, in the educational process of higher educational institutions and in the development and reform of regulatory documents on accounting, reporting and auditing. The results presented in this paper will also be useful to a wide range of readers interested in modern problems of accounting, reporting and auditing at the domestic and international level.

Accounting policy and its role in organizing accounting for accounting and taxation purposes for healthcare institutions

In such an important area as healthcare, more and more attention has been paid to the efficiency and effectiveness of accounting policies. Today’s healthcare industry is changing rapidly, adapting to new patient needs, updated technologies and treatments, and evolving payment models. Innovations in the accounting policies of budgetary institutions for 2024 reflect the general trend of changes in the accounting and tax areas in Russia. This article is devoted to current issues, as well as the most significant moments of changes for 2024 in the accounting policy for the purposes of accounting and tax accounting of budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical approach, systematic approach, method of analogies. As a result of the research, this article examined the features of budget accounting, accounting policies for both accounting and tax accounting purposes, and changes that occurred in budget legislation. It is concluded that the accounting policy of a budgetary institution is the product of extensive analytical work. However, despite this, it is practically difficult to take into account all the possible nuances of this policy. The research results will be of interest to a wide range of readers and practitioners in the field of accounting and tax accounting, as well as the scientific community involved in health research. Also, 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 all modern organizations (including healthcare).

Calculation of present value for the purposes of determining fair value in accounting: analysis of the main approaches and related problems

Thanks to the references in the Russian Federal Accounting Standards (FAS) to IFRS 13, when determining fair value, Russian and international accounting now contain the same rules for calculating this valuation, including on the basis of present value. However, these rules cannot be called very simple. In addition, they are quite unusual for Russian accountants. In this regard, the study of issues related to the calculation of discounted value used to determine fair value seems very relevant. This study is the subject of this article. When conducting research, methods such as the grouping method, analysis and synthesis, comparison, method of analogies, logical approach, and systematic approach were used. As a result of the research, this work analyzes the main approaches to calculating present value used to determine fair value, and identifies the most important problems arising in this area. The results obtained in this article will be useful to a wide range of readers interested in modern problems of Russian and international accounting; they can be used in the educational process of higher educational institutions, in the practical work of accounting departments, as well as in the development and improvement of relevant domestic and foreign regulatory documents on accounting.

Unveiling the key skills and characteristics for the selection of academic leaders in higher education institutions

ABSTRACT This study aimed to explore the essential attributes considered for the selection of academic leaders in higher education institutions in universities from Arabic countries. Through the administration of an open-ended online survey of experienced academic leaders, comprehensive data was collected. The findings of this study revealed that individual qualities and scientific background are the most highly regarded attributes for the selection of academic leaders in higher education institutions for universities in Arabic countries. These individual qualities include personal attributes such as a good reputation, moral obligation, and loyalty and skills and abilities such as excellent communication, specialized qualifications, efficient planning, and proficient time management. Drawing upon the research outcomes, the study concluded that the most significant attributes for selecting academics for leadership roles encompass personal attributes, skills and abilities, scientific background and knowledge, and extensive leadership experience. The implications of these findings contribute to the enhancement of leadership selection processes in higher education institutions.