Suchergebnisse

ABSTRACTThis instructional case encourages analytical thinking about internal controls in both the operations and audit of a small, not-for-profit organization. Students examine a control environment characterized by unauthorized expenditures, lack of documentation, and missing documents. Using the COSO (2013) framework, students demonstrate understanding of business processes as they identify internal control risks and deficiencies, and recommend control improvements. Auditing students additionally apply management assertions about financial transactions and assess auditor independence. Students gain practical experience in developing flowcharts of accounting processes and writing a management letter for a familiar organization: a preschool.

As a result of paleomagnetic studies Sariolian 2,4–2,3 Ga conglomerates of the Onega basin of the Karelian protoctaton, two characteristic components of magnetization have been separated. Mean direction of the medium-temperature component has a heap distribution and coincides with mean direction of the Svecofennian remagnetization within the Karelian protocraton. The directions of high-temperature magnetization components isolated in conglomerates have a significant spread, which indicates the primary nature of this magnetization component. Two clusters of high-temperature components associated not only with the composition of protolites, but also with different conditions of rock transformations, including their fluid saturation, are distinguished.

In this article, we discuss our experiences learning how to do Foucauldian discourse analysis as doctoral students situated in a school of public health. We mobilize language of "learning through doing" as we reflect on the struggles of conducting doctoral dissertation research. While challenging, these struggles have been productive because they have resulted in epistemological shifts. We explore the following pivotal learning moments that have been central to producing changes in our epistemological positions: (1) realizing there are no predetermined methodological templates, (2) letting go of positivist notions of bias and representativeness, (3) recognizing the iterative nature of the qualitative research process, and (4) experiencing the centrality of writing to qualitative inquiry. Our article recognizes the profound relevance of "doing" within the process of learning critical and interpretive approaches to qualitative research and in unlearning positivist ideas about the production of knowledge that dominate the field of public health.

The purpose of this part of the research was to study the structural transformations at the transition of particlemicrocomposites from plasma flow into sprayed layer, taking into account grinding of spheroids. The results of investigations of the impulse fission of oxide spheroids in a plasma flow, the granulometric composition of microcomposites of two compositions: SiO2–TiO2, SiO2–TiO2–Al2O3 with an initial particle size of 40–50 μm, 50–63, 63–71 μm and the structure of plasma coatings from them are presented. The process of pulsed fission of spheroids in a plasma stream is found in all the compositions under study and is most intensive in systems of: SiO2–TiO2 (with initial particle size of 40–50 μm and 50–63 μm), SiO2– TiO2–Al2O3 (with initial particle size 40–50 μm). The features of the formation of structural fragments of coatings of various shapes (spheroidized and melted) and composition (completely amorphous, with multilayer shells, including amorphous ones) are studied. It is shown that the proposed technology makes it possible to obtain ceramic coatings with amorphous-crystalline structure, which features are determined by size and composition of initial microcomposites grinding of them directly in the sputtering process allows formation of finer structures in the coatings and, accordingly, significantly changing their performance characteristics and quality (adhesion strength, wear resistance is 3 times higher than that of corundum coatings, porosity is less than 1 %).

The basic methodological traditions of sociology in the analysis of socialization are considered. Criteria, social and structural conditions and consequences of successful socialization are analyzed. Based on the typological approach to socialization proposed in the concept of "social code" by M. K. Petrov, the key characteristics of the universal standard of socialization are analyzed. The author traces its religious and philosophical foundations, ideological advancement, socio-economic and political consolidation accomplished in the processes of capitalist modernization with the obligatory participation of the national state. The inevitability of the decomposition of a universal standard in post-industrial society is proved. Socialization processes in the context of globalization are considered concerning the competition of transnational, national-state and confessional subjects. An attempt is made to substantiate the fruitfulness of the socialization analysis as a space for modeling. ; Рассмотрены основные методологические традиции социологии в анализе социализации. Проанализированы критерии, социально-структурные условия и последствия успешной социализации. На основе типологического подхода к социализации, предложенного в концепции «социального кода» М. К. Петрова, проанализированы ключевые характеристики всеобщего стандарта социализации. Прослежены его религиозно-философское обоснование, идеологическое продвижение, социально-экономическое и политическое закрепление, осуществленное в процессах капиталистической модернизации при обязательном участии национального государства. Обоснована неизбежность разложения универсального стандарта в постиндустриальном обществе. Социализационные процессы в условиях глобализации рассматриваются в контексте конкуренции транснациональных, национально-государственных и конфессиональных субъектов. Предпринята попытка обосновать плодотворность анализа социализации как пространства для моделирования.

AbstractPrior to the precipitous drop in oil prices in 2014, the U.S. had experienced a substantial increase in oil and natural gas extraction due to technological advancements including horizontal drilling and hydraulic fracturing. This increased energy development likely created both benefits and costs, but the net effects for local residents are not well understood. This paper examines the effects of conventional and horizontal oil and natural gas drilling in Texas on subjective assessments of life‐satisfaction and bad mental health days for nearby residents. Horizontal drilling has statistically significant deleterious effects on well‐being, but the effects are driven by the Dallas‐Fort Worth (DFW) metropolitan area, an area with both very high levels of horizontal drilling and a large urban population.

The article analyzes the migration situation in Russia and the relevant results in accordance with the Concept of state migration policy of the Russian Federation for the period till 2025. Successful work of the Federal Migration Service is shown. However, Presidential Decree No. 156 of 5 April 2016 "On the improvement of public administration in the sphere of control over the circulation of narcotic drugs, psychotropic substances and their precursors and in the sphere of migration" the Federal Migration Service was abolished, and its functions were fully transferred to the Ministry of Internal Affairs of Russia. The author notes that for an absolute community of experts and specialists in the field of population migration, this decision was an unexpected. The author analyzes the situation of institution support for the state migration policy and prospects for further development. Particular attention is paid to the process of establishing institutional support for the state migration policy of Russia. ; В статье дан анализ миграционной ситуации в России и результатов выполнения первого этапа Концепции государственной миграционной политики Российской Федерации на период до 2025 г. Отмечается успешная работа за последние годы Федеральной миграционной службы. Однако, Указом Президента Российской Федерации от 5 апреля 2016 г. № 156 «О совершенствовании государственного управления в сфере контроля за оборотом наркотических средств, психотропных веществ и их прекурсоров и в сфере миграции» Федеральная миграционная служба была упразднена, а её функции в полном объёме переданы в МВД России. Автор отмечает, что для абсолютного большинства экспертов и специалистов в сфере миграции населения, это решение было неожиданным и анализирует положение дел в части институционного обеспечения государственной миграционной политики и прогнозирует последствия такой реорганизации федеральных органов исполнительной власти в части управления миграционными процессами. Особое внимание уделяется этапам становления институционального обеспечения государственной миграционной политики России.

Necessity to change structure of National product with the purpose to ensure sustainable economic growth requires efficient attraction of investments. The Governmental policy covers branches of not only material production but educational sphere as well. Educational service being considered as goods requires adequate changes of a higher educational institution and its transformation into an enterprise rendering educational services with the necessity to decrease functional expenses that will make it possible to reach competitive advantage. Actions directed on making national system of higher education closer to the European one contribute to higher competitiveness and an increase in import of educational services. ; Необходимость изменения структуры национального продукта в целях обеспечения устойчивости экономического роста требует поиска эффективных точек приложения инвестиционных средств. Правительственная политика затрагивает не только отрасли материального производства, но и сферу образования. Превращение образовательной услуги в товар требует адекватного изменения вуза и превращения его в предприятие по оказанию образовательных услуг с необходимостью снижения издержек функционирования для достижения конкурентного преимущества. Действия по приближению отечественной системы высшего образования к европейской способствуют росту конкурентоспособности и увеличению импорта образовательной услуги.