System Of Advanced Training Research Articles

Policy of modern construction-irrigator administration in Uzbekistan

This article summarizes the state policy pursued by Uzbekistan in the system of advanced training of irrigated personnel, its practical significance and its role in the development of the state One of the most important factors is the gradual introduction of the effects of the scientific and technological revolution in the production processes in the field of irrigation, the development of science and technology as a direct production force of new technologies, which is the reason for the mass formation of highly qualified personnel. During the multidimensional irrigation activity, the population used and improved the irrigation and hydraulic structures and hydrotechnical systems based on the conditions and diversity of water sources based on their remoteness and intensity, flow rate, and human and natural conditions. In particular, the structure, tasks and functions of 16 ministries, agencies and other organizations were reviewed, taking into account the modern requirements and priorities in the field of improving the system of state and public construction. 20 state and economic management bodies and other organizations were reorganized. Thus, it is important to determine the extent to which an engineer-irrigator training system can influence employee motivation, their professionalism and competence, as well as their commitment to the organization and the results of their activities, either directly or indirectly. It is advisable to pay attention to the following features of the system of training of irrigating personnel in Uzbekistan: Over the years, experts have begun to argue that the development of production is linked to a single nature, in particular environmental laws.

КЛЮЧЕВЫЕ ПРОБЛЕМЫ ИССЛЕДОВАНИЙ КАДРОВОГО ОБЕСПЕЧЕНИЯ МУНИЦИПАЛЬНЫХ ОРГАНОВ ВЛАСТИ

The article provides an overview of scientific research devoted to the problem of providing local authorities with personnel in modern Russia. The author analyzes the evolution of the local government system in Russia. The emphasis in the work is made on sociological works that have their own specifics. The purpose of the article: to systematize scientific research, their problems, highlighting the specifics of the sociological approach, on the basis of the analysis of the research base, On the basis of the analysis of the research base, the problems in the process of training personnel for local governments are identified and directions for improving the training of personnel for municipal authorities are indicated. The methodology of the article is made up of the main provisions of the sociology of management, the sociology of state and municipal service, affecting the training of personnel for the municipal service. As a result of the study, the author draws conclusions about the existing gaps in the current system of training personnel for local governments. The author identified the directions for improving the training of personnel for local governments: improving the system of advanced training, an objective and comprehensive assessment of the professionalism and professional qualities of a municipal employee, improving the system of motivation and remuneration.

Possibilities of distance learning in improving the system of advanced training on the basis of advanced foreign experience

Possibilities of distance learning in improving the system of advanced training on the basis of advanced foreign experience

Progress in the system of advanced training of research and teaching staff in Ukraine in the 1970s – early 21st century: analysis criteria

Progress in the system of advanced training of research and teaching staff in Ukraine in the 1970s – early 21st century: analysis criteria

METHODOLOGICAL SUPPORT FOR EDUCATORS: RECURRENT PROFESSIONAL DEVELOPMENT PERSPECTIVES IN THE ASPECT OF DISTANCE LEARNING

Introduction. The purpose of this article is to present an extended analysis of specifics of hybrid learning of a pedagogue in the aspect of novel value educational dominants in the frameworks of recurrent/ continuous education that finds itself at a unique moment that the public school system, as it is currently being constructed, simply isn’t delivering on its promise of educational excellence for all children, and both future and current teachers – particularly for those in the underserved COVID-19 pandemic circumstances of totality of distance and e-learning formats. Materials and methods. State and regional documents on the national project ‘Education’, and its innovation initiatives, concepts and programs of educational and methodological complexes for both primary school, and international languages for both primary and secondary schools, are under consideration in this opus for methodological and theoretical substantiation of the comprehensive model of distance and e-learning that is considered a new approach that brings an improved result and is intended to prove the prior philosophical message of this research study concerning the possibility to create entirely new architectures within the existing architecture of the current system of advanced training and professional retraining of educators. The methods of critical analysis, statistics, and classification, modeling and programming, content analysis, search and longitudinal experiment, questionnaires, interviews, linguistic testing, diagnosis and teaching/learning /forming stages are intended to improve student/teacher achievement results. Results of the study. This research includes several stages that cover the following positive outcomes of the comprehensive model under consideration and discussion: 1) both monitoring and neutralizing regional professional deficits, 2) both creation and correction of modular additional educational programs for teachers that cover Pedagogy, Knowledge Content and Technology of distance and e-learning in the aspect of axiological approach, 3) favorable educational spaces to perform facilitation function of the tutors in full. Finally, the article presents a series of recommendations designed to encourage the teachers who can improve the learning conditions of the innovative educational context building new virtual spaces through different platforms that give grounds to serve an existing population in radically different ways, and to find ourselves at a unique moment of broad consensus with the public. Conclusion. Based on the analysis of current philosophy and methodology of training and retraining of educators in the aspect of their professional skills and competences, the authors of this study confidently state that the learners find themselves equipped to live in a world that no longer exists, and innovation in education merely is not for the sake of novelty but it is intended to increase student/ teacher achievement results Keywords: pedagogue, distance learning technologies, e-learning, methodological support, upgrading, novel value educational dominants, cultural self-determination of an individual (CSD)

Methods of Teaching University Students and Students of the Continuing Education System using Intelligent Information Systems

This article was written with the aim of theoretically substantiating, developing, and testing experimental methods for teaching university students and students of the advanced training system for computer specializations using intelligent information systems. The following tasks are solved in the article as: 1. To analyze the theoretical and methodological foundations of the use of ICT in teaching 2. To design and implement an intelligent information system in students' training that demonstrates the didactic potential of these systems. 3. To substantiate the criteria for the levels of understanding of university students and students of the advanced training system of educational material and formalize them, laying in the capabilities of an intelligent information system. 4. To develop methods and means of teaching university students and students of the continuing education system using intelligent information systems. 5. Experimental search to verify the effectiveness of the application of the developed methodology. Based on the problem, a training methodology was developed, didactic foundations were determined and conclusions were drawn.

Information technologies-the basis of training, retraining and advanced training systems for helicopter pilots

In the early 90s there was a need for the complex development of training, retraining, maintaining and professional development system designed for the most popular Mi-8 helicopter pilots oriented at modern information technologies. The system covers all the stages of pilot training, starting with the initial stages of professional activity up to its completion. The technical means compiling specifications for the whole range training were determined by the results of the pilot in-flight activity analysis. The proposed optimal range of technical facilities for training consists of technical means with different levels of out-of-cockpit and in-cockpit environment simulation. The utilization of these means allows to minimize the expenditures on proficiency level support and cost of pilot training. The set of technical training appliances such as: automated training courses of theoretical disciplines, computer functional and situational simulators, navigation simulators and flight complex simulator includes the facilities that provide training of the pilot actions at each stage of the flight. The individual schedule of computer based self-development classes is drawn up for each student. While compiling the individual schedule logical sequence of all training stages was carefully observed: firstly we begin with a thorough study of helicopter structure, then goes the study of functional system or equipment normal operation, functional system or equipment in special situations operation, and finally, the routine technology of crew operation in normal flight conditions and the crew actions in dangerous and emergency situations. In addition to the direct training of students, the initial stage of training solved the tasks of practical check and improvement of previously taken decisions.

INTEGRATED INFORMATION EDUCATIONAL ENVIRONMENT OF EDUCATIONAL INSTITUTIONS IN THE SPHERE OF CIVIL PROTECTION: FROM THE DECLARATION TO THE TARGET SCIENTIFIC AND METHODOLOGICAL PROJECT

The information educational space has become a new organizational and pedagogical system of educational institutions with the potential of open and remote access to educational resources, pedagogical staff’s innovative activities, constant monitoring of students’ knowledge, skills, and interaction of the participants of the educational process. One of the ways of civil protection specialists’ training, retraining and advanced training system modernization is the introduction of innovative pedagogical, information and communication technologies into the educational process. 
 However, it should be noted that the programs launched at both state and departmental levels did not become mobilizing measures that would allow to avoid the dispersion of intellectual, material and especially financial resources in the context of the formation of a targeted information educational space by focusing efforts on intellectual scientific and pedagogical potential of the educational system. In such a situation, haphazard and normatively unregulated dissemination of teachers’ personal and educational establishments’ websites on altruistic principles using cloud technologies has become quite widespread.
 The educational institutions of departmental subordination, including the ones in civil protection, as mentioned in the Strategy for reforming the State Emergency System for 2017-2020, did not overlook this problem. The National Strategy for the Education Development until 2021, approved by the Decree of the President of Ukraine dated 26.06.2013 No. 344/2013, is directed to remedy this situation, but the measures implemented are still more declared than stimulating and not aimed at initiating a mechanism that would unite the pedagogical community within the state target project for national information educational space creation. Strategic documents and national education projects are designed, first of all, to support the innovative activity of pedagogical teams and to prepare teachers for work in the information society. Organized by the Human Resources Department, the competition “Creating and Developing Together” became an effective motivational tool for attracting the SESU researchers and pedagogical staff of higher education institutions.
 Developing the information educational system based on the systematic approach makes it possible to identify the main functional elements in its structure in order to model and describe the processes of each individual element, as well as in their process-functional interrelation.
 In the paper, the information educational environment is introduced in a purely pragmatic format to train civil protection specialists. It represents a set of artificially created situations which provide basis for educational information transfer and assimilation, professional knowledge accumulation, skills and competences development and, at the same time, the development of personal qualities of this integrated profession.

SOCIO-CULTURAL ACTIVITIES AS AN INSTRUMENT OF SOCIAL POLICY

Purpose of the study: The article is devoted to the analysis of the possibilities of reconstruction of socio-cultural activities in the direction of solving social problems through the involvement of various groups of people in a variety of mass cultural services. The main focus of this analysis is a differentiated approach to working with various age groups that have their own pressing social problems. The authors consider ways to solve the most acute social problems of Russian society, which are directly related to the social well-being and physical self-preservation of the majority of Russian citizens.
 Methodology: As a first step in solving this problem, it is necessary to study the traditional spiritual values of the Russian people, which formed the basis of their mentality and cultural identity. Knowledge of the spiritual life of the inhabitants of Russia should be drawn, first of all, from historical sources, as well as modern socio-cultural practices. Spiritual values of contemporaries are explored both by traditional methods of testing, interviewing, observing and analyzing mathematical-statistical data, as well as new methods. For example, reflexive methods are used as the main tool for studying A. Heger’s relevant values. The work also utilized M. Smirnova’s methods and psychometric research results.
 Main Findings: The main results of the research are the determination of reference points for further improvement of skills and increasing the level of professionalism in the work of specialists in the social and cultural sphere in a broad social context. The main reference point is the mastery of social scientific knowledge and social technologies of working with the population as the main content of the training of personnel of modern social and cultural activities demanded by society.
 Applications of this study: The results of the study are useful in the development of educational programs for training specialists in the socio-cultural sphere, the system of advanced training and retraining. The revealed new spiritual and value orientations necessitate the search for new organizational and pedagogical technologies of social and cultural activities, the study which is an important research problem of today.
 Novelty/Originality of this study: The novelty of the research lies in identifying ways to solve social problems, in particular, further rapprochement of socio-cultural activities and social work, where the main common interests of relevant specialists are to support members of society in acquiring life meanings and cultural values in everyday life, the absence of which generates the majority emerging social problems.

Development of Communicative-Rhetorical Competence of a Future Engineer at the Research University

The article focuses on the development of the communicative-rhetorical competence of a future engineer. This competence is considered to be a necessary condition for his development as a qualified specialist and a significant factor in his/her future professional activities. In the XXI century, in modern conditions, engineering and engineering duties should be inseparable from organizational and managerial activities. The solution of production problems and team work with diversified specialists are realized through communicative and rhetorical qualities of an engineer. He/ she should be ready for productive business communication and effective presentation of his/her position, as well as presentation of the results of work. Public speaking skills hence acquire particular importance for engineers along with communication skills. Communicative-rhetorical competence is the ability to carry out a conscious effective speech influence in the process of interpersonal, group and collective public communication, which measure up linguistic and cultural norms, and realizes the goals of communication through the use of various language levels. It is advisable to develop communicative-rhetorical competence of future engineers at the level of university training. The rationale for its effective development is proposed by creating a set of relevant pedagogical conditions: the introduction of an additional discipline “Rhetoric” or the modernization of an existing subject program with a similar focus; using of special educational technologies and methods for the development of communicative-rhetorical competence; advanced training of university teachers; creation by the university of appropriate conditions for active research and social activities of students; cooperation of educational institutions with large enterprises, companies and research centers. The pedagogical conditions should take into account the capabilities of a research university: the integrated nature of the learning process; using modern educational technologies in the process of learning; availability of a developed system of professional retraining and advanced training of teachers and other specialists. The authors worked out the recommendations for the selection and structuring of the material, as well as methods for developing the communicative and rhetorical competence of future engineers in a research university, and also identified problems that need further consideration, including the search for innovative techniques and methods.

MODULAR APPROACH TO THE STUDY OF DISPLAYS FOR ELECTRIC VEHICLES

The purpose of the work, the results of which are presented in this article was to study the possibilities and different options implementation of the modular approach to developing the content and organization of training. The relevance of such studies is due to the need to train highly qualified specialists in the operation, maintenance and repair of electric vehicles. This professional field is relatively new and actively developing in our country. Therefore, the system of training, retraining and advanced training of personnel for the electric vehicle industry and maintenance of electric vehicles should be flexible and dynamic. Vocational training should be organized in accordance with the changing requirements of the modern labour market. The paper shows the advantages of using modular educational technologies for the organization of professional education in this area. Taking into account the experience gained in the process of training students of the specialty "Industrial electronics" in IIT BSUIR, it is noted that the advantages of the modular approach are increasing many times in combination with the use of modern possibilities of infocommunication technologies and 3D-modeling for training, retraining and advanced training of specialists in electric vehicles. Based on the consideration of the concept of "Modules of labor competencies", developed by experts of the International labor organization, the structure of the modular curriculum for the study of displays, and the modern electric vehicle as a whole is proposed.

University as a part of national economy

The paper deals with problems of higher education in Russia, including such issues as learning, research, international educational relations, and finance. They are analyzed mainly in their connection with the situation in the Russian economy, and society in general. For the purpose of improving learning сontents at universities, the paper proposes to move on to the combination of online lectures with interactive seminars, opening of big companies-based chairs, expansion of the system of advanced professional training and retraining. It is reasonable in the research field to vest research officer’s title to post-graduate students, pay more attention to the expertise of their PhD dissertations, enlarge the number of Russian scientific journals issued in accordance with requirements of international econometric data bases. For international educational relations it is recommended to expand joint learning programs with foreign universities.

멀티미디어를 활용한 영어교사 연수 프로그램 개발에 관한 연구

This study aims to discover the effectiveness of a multimediafocused English teacher training program as an advanced teacher training system for secondary school English teachers through the analysis of survey data. The survey includes two categories: a program assessment (curriculum, development of language skills and teaching ability) and a course assessment (teaching courses, teaching materials). The questionnaire was composed of two questions for surveying biographical data, thirteen five-point scale questions, and four subjective questions (trainer’s feedback). The analysis of the survey employed a mixed-method approach utilizing both quantitative and qualitative analysis methods. The results of the study suggest an efficient curriculum for English teacher training that will aid in the development of a program for English teacher training and raise the standard of secondary English education for future programs. Based on the results, an advanced teacher training program will also help to improve the quality of secondary English education through the development of English teachers’ communicative ability and teaching ability.

The Technique for the Development of Basic Preschool Teacher and Parental Competencies

Introduction.In recent years, serious changes in the Russian system of preschool education have been observed. These changes are connected not only with the relevant updating of the educational content and introduction of new teaching forms and methods, but also with the need to improve the parents’ psychological and pedagogical culture in the questions of upbringing and education of children. In this regard, it is reasonable to consider the possibilities of social partnership between the family and the preschool educational organisation, the potential of which is currently not fully elicited.Theaimof the present article is to present the original technique for the development of basic (core) competencies of preschool educators and parents through social partnership between a family and a pre-school educational organisation.Methodology and research methods. While developing the technique, the basic provisions of competency-based, humanistic, system-based and qualimetric approaches were taken into account, thus allowing the authors to implement the principles of individualisation, cooperation and self-organisation. When identifying and evaluating the level of the development of preschool educators’ and parents’ basic competencies, the method of group expert assessments was used as the main research toolkit. In order to organise and support the development of basic competencies, the authors used case study method, implying practical tasks, discussions and professional simulation games.Results and scientific novelty.Social partnership is considered as the most productive form of relations between the specialists of pedagogical sphere and parents, who are experts in upbringing and understanding of the child. Voluntary and long-term cooperation, based on trust, recognition of mutual responsibility, common goals and values, provides a wide range of opportunities to increase the psychological and pedagogical competency of parents and contributes to the professional growth of the teaching staff of the preschool educational organisation. The authors designed a “reference” thesaurus, which is a hierarchical set of interrelated competencies, needed by each member of the interaction for the full development of a young child. Taking into account the members’ individual educational demands and needs, the stages of social partnership are identified: members of pre-school families – in qualified professional assistance and support; children − in educated parents; teachers – in information on the peculiarities of behaviour of pupils outside the preschool educational organisation. The algorithm of formation of basic competencies of teachers and parents of pre-school children was developed and tested in the course of the experiment.Practical significance.The proposed technique can be used for developing social partnership in other pre-school educational organisations, as well as in the system of advanced training for pre-school teachers and in the preparation for their certification as a guidance material, demonstrating the ways of solving the problems, specified in the Federal State Educational Standard of preschool education.

Розвиток систем підвищення кваліфікації вчителів природничо-математичних предметів у післядипломній освіті України та Республіки Польща в умовах глобалізації і євроінтеграції

Розвиток систем підвищення кваліфікації вчителів природничо-математичних предметів у післядипломній освіті України та Республіки Польща в умовах глобалізації і євроінтеграції

DIAGNOSTICS OF PROBLEMS OF REPRODUCTION OF PROFESSIONAL POTENTIAL OF THE STATE AND MUNICIPAL MANAGEMENT AS A PRECONDITION OF ITS SYSTEM RENOVATION

Purpose of the study: This article deals with the renovation system of reproduction of professional potential and provides a definition of this concept.
 Methodology: The study uses the methods of dialectical contradiction, the ascent from the abstract to the concrete, structural-functional and comparative analysis, theoretical modeling and generalization. Primary sociological information is collected through a questionnaire survey, document analysis, free interview, and observation. Methods of grouping and classification of empirical data, qualitative analysis of factors are also used.
 Results: the renovation system of reproduction of the professional potential of a state municipal government involves the diagnosis of its problems with the aim of determining the ways of their resolution. The conducted diagnostics identified six groups of actual problems, namely lack of professionalism, the disintegration of indicators of individual and institutional efficiency, the imperfect system of training and advanced training of managerial personnel, the weak motivation of their professional development, inefficient use of professional potential, and passive personnel policy
 Applications of this study: This research can be used for the universities, teachers, and students.
 Novelty/Originality of this study: In this research, the model of Diagnostics of Problems of Reproduction of Professional Potential of the State and Municipal Management as a Precondition of Its System Renovation is presented in a comprehensive and complete manner.

Features of the Development of the Digital Educational Environment in Russia

Goal of the investigation: This article aims to distinguish the characteristics of the development of the digital educational environment in Russia in the context of the global digitalization process, and to identify threats to information security. Methodology: The leading method for studying this problem is a comparative analysis of the level of evolution of the digital administration in various nations of the world, which passes to comprehensively estimate the obstacle of receiving the learning and informative space as a portion in the sustainable expansion of the Russian economy. Results: The authors revealed the peculiarities of the Russian “digitalization” management system, which is still distinguished by spontaneity and the lack of a coordinated action program on the part of the state. It was revealed that Russia has the necessary potential for the further development of the digital economy: the scientific and intellectual base, a good level of secondary and higher technical education. The article substantiates the results of the development of the Russian digital educational environment: a data source (portal) has been created that is convenient to all levels of residents and stores each user with entrance to online classes for all levels of training and online support for mastering general education subjects; an infrastructure has been created to train teachers and administrative staff, to spread the experience of introducing successful methods and practices of online learning, to track the dynamics of creating a digital educational environment; and a system of advanced training for teachers in the development, use and examination of online courses has been created. Applications of this study: The materials of the article can be useful to relevant state and economic institutions for the formation of a mechanism for informatization of the country's development management system and education in particular, which is part of certain development strategies and programs; researchers of socio-economic processes associated with the development of the information society and the economy, and the increasing distribution of digital data processing technologies. The analysis of the digitalization process in the country and the world allowed us to identify problems that require close attention and finding solutions for the implementation of project activities for the formation of a modern digital educational environment in the Russian Federation. Novelty/Originality of this study: The novelty and originality of the study lies in the fact that for the first time it offers a comprehensive approach to assessing the specifics and factors of the digitalization process in the educational space of the country, developing mechanisms to reduce threats to information security by developing a system for identifying users, technical controls, and improving the legislative framework.

Formation of Adaptive and Integrative Potential of Children with Mental Retardation in Artistic and Creative Activities

Introduction. Over the past decades, Russian society has seen an increase in humanistic trends related to a more attentive and more careful attitude towards the qualitative diversity of society than before. In particular, there are significant changes in the education and upbringing of children with mental development problems (deviations or disorders). Creating the conditions for the full and dignified existence of such children is impossible without their inclusion in social relations, without the support of the process of formation of their individuality, which is particularly significant at the early stages of ontogenesis, when the foundations are laid down and cultural and social norms of behaviour are learned.The aims of the present publication are the following: to describe diagnostic tools for identifying the level of formation of the adaptation and integration potential of children with mental retardation of primary school age; to demonstrate the ways of this potential development by means of artistic and creative activities.Methodology and research methods. The research was based on the principles of individualisation and differentiation of correctional and pedagogical process; the capacities, characteristics of development and needs of each child; systemacity of training with close cooperation of all its participants; compliance of requirements, methods, techniques and educational conditions with individual and age characteristics of students. In the course of the experiment, a complex of diagnostic and correctional-developing methods was used: “Finish the Story” (G. A. Uruntayeva, Yu. A. Afon’kin), “Story Pictures” (R. R. Kinina), “Rukavichki” (G. A. Zuckermann), etc. The obtained data were processed through a mathematical method of assessing the significance of differences using the Spearman’s rank correlation coefficient.Results and scientific novelty. The research presents the developed and tested methodology of diagnostics of adaptive and integrative potential of children of primary school age with mental retardation. This methodology was developed in educational establishments, including children’s art schools. The criteria and qualitative characteristics of the levels of formation of this potential are highlighted. Three of its structural components – cognitive, emotional and behavioural – are identified, which are proposed to be developed through artistic and creative activities with close cooperation of specialists of the school support service, parents and teachers of additional education. Such activities are considered as a specially organised process with personal-oriented goals, in which art acts as a determinant of the socio-cultural formation of a child’s personality and contributes to his or her successful inclusion in the school community of peers and further socialisation. The idea and concept of improving correctional and pedagogical work with children with special educational needs through artistic creativity are based on: the predisposition of any child to it, regardless of the presence/absence of any nosology; the accessibility for everyone of this way of learning the world around.Practical significance. The research materials can be used in the practice of special psychologists, rehabilitators, defectologists, teachers of children additional education, as well as in the system of training, advanced training and retraining of pedagogical personnel.

УДОСКОНАЛЕННЯ ДОБРОГО ВРЯДУВАННЯ НА ЦІННОСТЯХ І ЗАСАДАХ БІОЕТИКИ В КОНТЕКСТІ ПУБЛІЧНОГО УПРАВЛІННЯ

УДОСКОНАЛЕННЯ ДОБРОГО ВРЯДУВАННЯ НА ЦІННОСТЯХ І ЗАСАДАХ БІОЕТИКИ В КОНТЕКСТІ ПУБЛІЧНОГО УПРАВЛІННЯ

Trends in public sector accounting: an international context

The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards). Reforming the accounting and financial reporting system in the public sector of Ukraine requires its harmonization with international standards and EU directives. The article theoretically substantiates the specifics of the activities of budget institutions and identifies the place of the budget institution as a subject of legal relations with a special status. A set of issues on the methodology of accounting in the public sector related to the introduction of international accounting standards for the public sector in Ukraine has been resolved. The article investigates the methods of accounting in the public sector in different countries of the world and in Ukraine. The countries that use the modified cash method and accrual method, cash method, accrual method of accounting transactions in the public sector are identified. It is emphasized that in the public sector of Ukraine reforms on transition to accounting on the accrual method of income and expenses are introduced. It is established that the modernisation of the accounting system and financial reporting in the public sector of Ukraine provides the urgency of the solution of a number of problematic aspects: the development of the regulatory framework of accounting and financial reporting in the public sector, accounting system improvement, advance of transparency and quality of financial reporting, improve the system of training and advanced training of workers of accounting services, the creation and implementation of information-analytical system of accounting and financial reporting by public sector entities and the like.