Language teaching is not simply an exercise in training people in skills. It is intended to impart to them something useful and valid, which means that the skills have to be integrated, so that students can be helped to overcome their difficulties in communication. A lot of business and law courses came to studying business and legal English through case studies. Taking an active part in problem-solving and decision-making with all the pain and pleasure make students be involved in progressing from analysis of a problem to a successful solution. Discussing the problems, listening to each other and expressing ideas are the ways of exercising all four language skills using case studies in language teaching and examining whether or not they work effectively in the classroom.
The existence of ethical accounting practices was one of the reasons of deficiencies and difficulties in the field of internal auditing as a profession, in addition to the use of modern techniques and methods to address the shortcomings and difficulties encountered by the form of ethical accounting practices, a great challenge to the accounting profession and auditing through the practices, procedures and policies used by accountants. The exploratory nature of this study was adopted by the researcher on the developmental approach, in which the various information available in the books and courses were extracted and results reached on the application of internal auditing and ethical accounting practices. We have experience that can help protect economic unity and reduce ethical practices. In order to do so, the technology of the systems of expertise can be used in the face of inefficiencies and inefficiencies in the performance of internal audits. The research is based on the main hypothesis that there is a relationship of correlation and effect between the effectiveness of internal audit and the practices of the ethical accountant.
This paper deals with one of the key concepts – that components of the constitutional and legal responsibility – the personal responsibility of government officials. The author considers domestic and foreign research on the content of the concept of personal responsibility. On the basis of their analysis, on the example of the legislation of the Russian Federation, the author reveals some features of personal responsibility of officials of the Government of the Russian Federation, analyzes the problem aspects of its legal regulation and implementation. The author touches on the problems associated with the absence of a specific legal mechanism for the implementation of constitutional and legal responsibility between the Government of the Russian Federation and the Federal Assembly, as a result of which there are no clear levers of influence on officials of the Government of the Russian Federation. The author believes that the President of the Russian Federation has a leading position regarding the personal responsibility of officials of the Government of the Russian Federation, thereby accentuating his dominant position in the sphere of influence on the executive branch. The author formulates the conclusion that the personal constitutional and legal responsibility of officials of the Government of the Russian Federation is a sufficiently large, but little understood concept that does not have sufficient legislative regulation that allows them to perform their duties in a clear manner.
The paper examines expressive means in D. Trump’s and H. Clinton’s pre-election discourse, which is considered in syntactic level, the field of the pre-election campaign 2016. Pre-election discourse is a topical direction of modern linguistics as in the period of holding of election campaigns the activity of political figures who use multiple linguistic means aimed at making electors’ to come to a necessary decision increases considerably. The analysis is conducted on official websites of both politicians, opened for the elections held in 2016 in the USA. It focuses on the expressive means in the texts of politicians in the first, second and third debates. The study is based on the theory of critical discourse analysis (Van Dijk, 2009), political discourse analysis and the theory of expressive analysis. The structural analysis shows the most wide-spread expressive means functioned in the texts of both politicians. А content analysis is viewed as expressive means (ellipse, reduplication, parceling) of the pre-election discourse to compare the number of expressive means used in both politicians’ discourse. The research gives a description and analysis of the expressive means in pre-election discourse.
The article is devoted to the problem of criminal legal responsibility regulation for terror crimes. The authors analyze the legislative design of such crime compositions, provided by Ch. 24 of the current RF Criminal Code, first of all, the novels included in the Criminal Law in 2013 - 2017, the sanctions on criminal law norms, as well as the effectiveness of their implementation in practice. Critical remarks are made and proposals are introduced aimed at criminal legislation, as well as law enforcement practice improvement. The authors raise the problems of punishment imposition for committed crimes, in particular, criticize the legislator’s position on the imposition of less stringent sanctions for more dangerous forms of assistance to terrorists, and on the imposition of stricter sanctions for less dangerous forms of assistance to terrorism. Judicial practice is analyzed with the purpose to reveal the effectiveness of individual article provision application from RF Criminal Code. They performed the comparison of the criminal law revisions, and they analyzed the introduced changes. The authors make specific proposals to amend certain provisions of the criminal law, in particular, on the criminalization of responsibility for the financing of terrorism as an independent crime.
The article outlines some aspects of the civil legal standing of minors in international law and the national law of individual states. The authors came to the conclusion that special rules are fixed in international legal acts and in national law regarding the legal status of a minor in the civil law sphere. At the same time, there are significant differences in the national legal systems regarding: 1) the categorical apparatus that designates the civil legal personality and its elements; 2) the moment of a juvenile’s civil legal personality appearance and its correlation with the moment of the right to life (the respect for human life); 3) the scope and the content of the civil capacity of minors; 4) the possibility of a minor emancipation, its conditions and legal consequences. Given that the civil legal capacity and the legal capacity of a natural person is determined by his personal law, the revealed differences can cause certain difficulties during the application of the rules on the legal standing of a minor who is a foreign citizen or a person without citizenship. The attention is drawn to the need for a clear delineation of the categories "minor" and "child", "minor person" and "incompetent person".
The most important characteristic of the economic activity of an industrial enterprise is the level of its financial standing. The higher this level, the more attractive is the company for shareholders, banks, service, raw materials and components buyers and suppliers, the more competitive its products are. In recent years, we have seen an unfavorable business climate both in Russia and around the world, which, on the one hand, forces some companies to cut costs or completely withdraw from the market, and on the other, it fosters companies’ attention to creative function, and not only in relation to the products being created, but also to the enterprise management model, the distribution and use of resources. In this connection, the possibility of using sourcing’s technologies in the issue of improving the financial stability of an industrial enterprise through the restructuring of its distribution model and the use of resources is of interest. To achieve this goal, we have used the sourcing’s maneuver model "higher utilization of production areas by providing outsourcing services". The development of proposals for improving the financial standing of the enterprise was carried out through the application of the "direct-hosting" system. In the present work, the authors developed proposals for improving the financial standing of an industrial enterprise through the application of the sourcing’s maneuver model. The results of this work can be useful for further scientific research in the field of economy of sourcing and development of the "direct-hosting" system. They can also be useful for managers of financial and economic units of large industrial enterprises. The developed proposals for improving the financial standing of an industrial enterprise through sorsing maneuver suggest the prospect of further scientific work in the field of forming methodological approaches for making managerial decisions.
The article analyzes the theoretical and methodological issues of content and the essence of the world economy globalization. The genesis and the causes of the globalization process are determined, and it is noted that the globalization of the world economy is an objective process. They gave a detailed and a comprehensive analysis of globalization, where the main impulses of globalization come from economy. Without taking into account the economic component, the main argument is lost, subjecting the objective character of globalization as the process of inevitable and progressive in its basis, albeit controversial one. The authors emphasize that economic globalization is the factor of the national economy development and it is growing in its turn. It follows from the article content that the process of globalization turns the world economy into a single and integral system, formed by the international division of labor, by huge productive and marketing structures, as well as by the global financial and planetary information system and network.
Every enterprise in modern society has generation of profit as its goal, and its performance can be determined by how effectively and efficiently its current assets are used. The purpose of this study is to identify and systematize modern approaches to financial management of enterprises. The relevance of this work is conditioned by the fact that in the conditions of market relations the approaches to working capital management of an enterprise have changed significantly. The methodological basis of the study is the achievements of economic theory, theory of finance, financial management, financial policy, and economic analysis, accounting and reporting. This research is based on such a methodology as scientific cognition, and also systemic and dialectical approaches. The problem on financial management of enterprises is always associated with a number of conditions or factors that affect the operation of a company. In this regard, the authors consider the research in the field of approaches to managing current assets in modern conditions, which is the most relevant in the current period. At the present stage, in order to ensure the long-term productive and effective financial activity of a company, a company’s working capital management policy is necessary, which would consist in determining the volume and structure of the current assets of the organization, as well as the sources of their coverage and the relationship between them. In this study, the general trends are defined in that the management of enterprise’s finances is reduced to the implementation of general management functions. This expresses a functional approach to the management of a company and implies the continuity and cyclicity of managerial work. Practical results of the work define that an enterprise cannot achieve the maximum effect by managing only accounts receivable, stocks or cash. Only after a comprehensive analysis reviewing each of the components of working capital in the enterprise, the best results of management could be achieved, because they are all interconnected. In this study, we examined the main approaches to the management of working capital of an enterprise; that has revealed that in market conditions an approach is needed on the application of two types of working capital management. This allows financial managers of modern enterprises to implement more informed management decisions (Forfaiting, Just-in-Time Approach, Re-Order Level System), i.e. the choice of one type is not always the right solution in working capital management at an enterprise.
The paper shows the relevance of studying the factors taken into account when choosing automation tools and information systems by enterprises of different activities in different regions of Russia. The growing pace of technological change requires a balanced development of information technology in different regions in order to maintain the flexibility of the entire system and ensure the economic security of the country. The choice of information systems in the public and private sectors of the economy is different. The presence of significant geographical disproportions in the distribution of costs for information technology in the regions of Russia is revealed. Classification of the factors influencing the decision-making on the choice of information systems is carried out. The necessary conditions for the creation and successful development of information technology centers have been identified; those conditions include the availability of free resources for electricity generation, a developed research and educational center and the human resources potential of the territory in the field of ICT (Information and Communication Technologies). Partially identified imbalances are associated with the multistructural nature of the Russian economy and with territorial expanse; they are objective in nature and are subject to adjustment. The expediency of creation of interregional system involving cooperation ties with the purpose to develop information technology centers in different regions of Russia is shown.
The article deals with the problem of professional socialization of future economists, affirms the need for professional socialization of students in the learning process on the basis of the analysis of scientific and methodical literature, defines the term “professional socialization”, provides a schematic representation of the structure of professional socialization, presents the conditions of successful professional socialization, analyses the specifics of professional activities of economists. Author defines “Foreign language” as a discipline having great potential for forming professional socialization. The aim of the research: the main aim of this article is to review various ideas of professional scientists on the theory and practice of professional socialization, to clarify the notion of professional socialization. Research methods: the main research method used while working on the article is literature analysis for critical consideration of different scholars ideas on professional socialization and educational environments; also comparative method, content abstraction and generalisation are applied for concretising the notion of the term "professional socialization". Results: the notion of professional socialization and its structural concepts are concretised, grounded and described.
The catering sector plays a prominent and important role in the economy of developed countries, the formation of employment, the development of small and medium-sized businesses, and the development of related industries. In this regard, an inefficient infrastructure ensuring the development of the catering system generates a number of risks associated with an insufficient level of demand supply and, ultimately, the loss of competitive positions of countries and regions at the international “platform” of the tourist industry. The current trends and catering sector development parameters in RF regions are characterized by the decrease of the tourism sector share in the turnover generation of provided goods and services, and the level of the catering infrastructure development that does not correspond to the trends of the dynamically developing tourist market, and European development parameters, weak investment activity, etc. These factors determine the need to develop the strategic models of the catering system development in RF regions, adapted to the current and future trends of the tourist industry development, as well as taking into account the changing macroeconomic trends of the national economy, which are formed under the influence of conjuncture internal and external factors and affecting the population consumer activity in the catering industry.
There are different opinions about the presence or absence of banking crisis in Russia. The author analyzes a number of factors. Among the macroeconomic factors considered are the dynamics of real incomes of the population, unemployment rate, inflation, the index of public confidence in credit institutions. From the indicators characterizing stability of banking system assets, the capital, standards of sufficiency of own means, financial result, return on assets, return on capital, level of overdue debt on the issued credits are analyzed. The period for the research is 2007-2017. Based on the research, the conclusion is that the most difficult for Russian banks are 2008-2009 and 2014-2015. The subsequent period of 2016-2017 is relatively stable for the national banking system of the Russian Federation. At the same time, the author draws attention to the fact that the danger of crisis phenomena persists. The current situation can be defined as a "lack of sustainable development" or a" period of stagnation".
Close connection of cluster processes with increasing competitiveness of territories and states has been recently reinforcing the idea of promoting a special approach in modern theory and practice, called cluster policy, that influences the formation and development of clusters. Regional production clusters are built on the basis of the assets and resource base of the territory and include organizations and enterprises of various sectors of economy. The development of territorial clusters can play an important role in solving the problem of attracting investments to regions, since exactly clusters are able to generate innovative mechanisms of management. Cooperation and specialization of entities included in cluster provides them with opportunities to increase both competitiveness and efficiency of their activities and financial stability. Generally, regional cluster policy implies a set of direct, but mostly indirect, activities aimed at reducing barriers to the exchange of knowledge and ideas, as barriers prevent the establishment of effective links between various participants in the clustering process. The article describes the features and conditions of successful implementation of the cluster approach as a factor in increasing investment attractiveness at the regional level. Moreover, the perfect case in point is the experience of implementation of cluster initiatives in the Republic of Tatarstan.
The study provides a method using econometric analysis to create corporate organizational knowledge in order to enhance innovation and competitiveness of the corporation. Improving the efficiency of industrial business processes involves analyzing cost information using specialized statistical and econometric software. Gretl package fully solves the problem of determining the relationship between performance, cost center classification, forecasting and simulating the consequences of the decisions taken, highlighting the segments and building predictive profiles of each costs segment. The authors demonstrate capabilities of panel data to prove the necessity of modern analysis methods in the management of business processes. To this end, the paper suggests the methodical approach to measuring drivers of resource productivity on the basis of panel data models, taking into account the individual differences between the economic units by the example of oil production. Measuring and identifying the drivers of business processes efficiency on the basis of panel data models can be one of the possible areas of management cognitive supporting. The results obtained with the use of Gretl software of empirical assessment confirmed their feasibility in the management of business processes in oil and gas production.
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