Practical Experience in Forming Accounting Policies in Accordance with IPSAS by the Russian Universities - Pages 859-865

Guzel Gabdelhakovna Derzayeva and Ilnar Ilfarovich Yakhin

DOI: https://doi.org/10.6000/1929-4409.2020.09.86

Published: 06 November 2020

Abstract: This article studies a relatively recent phenomenon for Russian budget accounting - the formation of accounting policies by the Russian educational institutions in accordance with the International Public Sector Accounting Standards. The purpose of the research is to identify the problematic issues that arise during the formation of accounting policies by the Russian universities and to find ways to solve them. Using such methods as analysis and synthesis, comparison, logical and systemic approaches, the author has identified the main problems that arise in the Russian universities when preparing the accounting policies in accordance with International Public Sector Accounting Standards, and suggested ways to solve them. As a result of the research, the article compares the practice of preparing the accounting policies of four Russian universities in order to present the financial statements in accordance with the International Public Sector Accounting Standards, identifies the common problematic issues and suggests ways to solve them. The article draws a conclusion about the similarity of approaches to the formation of accounting policies according to International Public Sector Accounting Standards practice in the Russian universities. The article substantiates the analogy of many problematic issues that arise in this formation, and the identity of ways to solve them.

Keywords: Accounting policies, financial reporting, reporting standard.

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Depth and Perspective Perception of Flat Images in Static and Dynamic Visual Scenes - Pages 871-881

Marsel Fazlyyyakhmatov, Yana Nurieva, Ildar Khafizov, Alexander Zhegallo, and Vladimir Antipov

DOI: https://doi.org/10.6000/1929-4409.2020.09.88

Published: 06 November 2020

Abstract: The paper shows that a sense of depth can arise from two-dimensional (2D) scenes without the presence of a stereoscopic depth signal. Experimental information was obtained on three-dimensional (3D) visual perception of 2D static and dynamic scenes. The technique is based on fixing the conditions of eye movement during the perception of two-dimensional stimulus scenes. To obtain registration of the depth perception effects, they used volume and spatial perspective of 2D images (3D phenomenon), and a binocular eye tracker. The 3D phenomenon is identified using 3D raster images. It is assumed that the comparison of eye movements during a 3D raster image viewing allows you to identify uniquely the effects of the 3D phenomenon of stimulus planar scenes displayed on the monitor screen. The first part of the work shows the conditions for the emergence of a 3D phenomenon on two plots of dynamic and static scenes. The second part demonstrates the three-dimensional attributes of dynamic scenes with the highlighting of various video components. We emphasize that dynamic and static scenes are obtained directly from TV programs. The proposed graphical and mathematical method of analysis made it possible to show qualitatively the perception of the 3D phenomenon by KFU students and revealed the features of volume observation for planar images without the occurrence of binocular disparity.

Keywords: Eye movement, binocular eye tracker, flat images, binocular depth perception.

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Multicultural Educational Approach Influence on Student’s Development - Pages 866-870

Riyaz G. Minzaripov, Anastasia V. Fakhrutdinova, Lev V. Mardakhaev, Olga I. Volenko and Elena Y. Varlamova

DOI: https://doi.org/10.6000/1929-4409.2020.09.87

Published: 06 November 2020

Abstract: Recognition of the need to prepare a person for integrating into a multicultural society has led to the problem of organizing educational activities, which provide mastering both languages and cultures, cultural awareness and readiness for intercultural communication, based on the interest in foreign culture and identity of a person as a bearer of own national culture. University educational activities aimed at solving the task of developing personal and professional qualities of a student, who acts as a citizen of their state, meets the social needs and requirements. The paper aims at exploring the specific features of educational activities based on language-and-culture content.

The paper employs theoretical and comparative analysis of research describing the basic ideas of teaching foreign languages and cultures as well as studies on personal development in multicultural space.

The paper identifies the specific features of educational activities, organized on the basis of language-and-culture content to influence a student as a representative of the nation. One of the major findings is that the teacher’s actions are related to the methods used to expose students to foreign culture in the teacher-led and out-of-class activities. The authors describe the organized educational activities which provide language-and-culture content at different stages of foreign language teaching.

In sum, the authors conclude that the main characteristics of educational activities – complexity and integrity; relation to the principle of dialogue between cultures – are determined by the purposes of foreign language teaching and culture, and by the tasks of keeping and developing the students’ features.

Keywords: Intercultural communication, language-and-culture content, education space, multicultural person, competence, intercultural dialogue.

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Latin American Production on Gender Violence on Scopus, 2010 -2019 - Pages 882-888

Ronald M. Hernandez, Miguel Saavedra-López, Xiomara Calle-Ramirez, Julio Cjuno and Fernando Escobedo

DOI: https://doi.org/10.6000/1929-4409.2020.09.89

Published: 06 November 2020

Abstract: The study describes the characteristics of publications on gender violence written by authors affiliated with Latin American institutions, in journals indexed to Scopus during the period 2010-2019. A descriptive and retrospective analysis of 2,568 articles is carried out. Latin American scientific production represents 5.3% of world production. Brazil is the country with the highest production, followed by Mexico and Chile. Latin American scientific production has been published in 572 journals. Ciencia e Saude Coletiva (Brazil) is the journal with the largest number of publications, followed by Cadernos de Saude Publica (Brazil) and Journal of Interpersonal Violence (United States). besides, the authors are mainly affiliated with the Universidade de Sao Paulo - USP, followed by the Fundacao Oswaldo Cruz Universidade Federal do Rio Grande do Sul. Finally, the keywords, domestic violence, intimate partner violence and gender violence present an increasing trend of studies since 2016. Therefore, it is necessary to strengthen and stimulate the generation and dissemination of scientific studies by Latin American researchers.

Keywords: Latin America, Scientific production, Gender violence, Domestic violence.

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