This paper aims to study the perspectives of sustainable development amid the COVID-19 pandemic and crisis in 2021, backed by financial risk management and corporate social responsibility. To achieve this goal, the authors use the methods of regression analysis, horizontal and trend analysis, and variation analysis. As a result, it is proven—for the first time—that in isolation, investments and corporate social responsibility do not contribute positively to sustainable development. In addition, the authors determine the absence of the outflow of investments from the world economy during crises. Based on this, a new approach to crisis management of sustainable development is developed—it is based on stimulating corporate social responsibility, for which the complex recommendations in the sphere of state management are offered. The theoretical significance of the conclusions made consists in specifying the essence of financial risk management of sustainable development, which has to be conducted with a strict connection to and based on corporate social responsibility. The practical significance of the developed new approach and offered recommendations on its practical implementation consists of strengthening the scientific and methodological provision of economic crisis management of COVID-19 and the maximization of its contribution to sustainable development to support the Decade of Action.
Subject. The article discusses the definition of Internal Financial Control in a State-Financed Institution and relevant issues. Objectives. I determine the substance of internal financial control with respect to operations of a State-financed institution. Methods. The study is based on methods of analysis, grouping, comparison, generalization, and the deductive method. Results. I scrutinized the substance of the term internal financial control through the deductive method. I sorted opinions on the definition of Control, Financial Control, Internal Control, Internal Financial Control. The article presents my own view on the relationship of internal business control, internal control, internal financial control. The article specifies the definition of Internal Financial Control in a State-Financed Institution, which is logically formulated, profoundly conveys the most critical qualities of the definiendum. Conclusions and Relevance. The robust terminological framework for research and appropriate definitions of respective terms helps correctly comprehend authors' views, ideas and conclusions.
This study analyses the problems associated with bilingual teaching mathematics in national-Russian schools of the Russian Federation. In particular, problems associated with the Russian and Yakut language interference and the mixing of language codes that negatively affect the acquisition of subject knowledge are indicated. Based on the analysis of the speech corpus of bilingual students, the paper revealed the need for the purposeful development of mathematical speech in a primary school. The role of the principle of relying on the native language of schoolchildren in the conditions of bilingual teaching mathematics is determined and the inadmissibility of mixing language codes is justified. The main characteristics of the basic communicative qualities of mathematical speech and the criteria for assessing their level of formation are given. A system of mathematical problems has been developed and presented in the form of parallel textual bodies in two languages (bi-texts) with an indication of the basic communicative qualities of mathematical speech, the development of which they are aimed at. This paper is useful for familiarizing with the potential of bi-texts in a bilingual learning environment. The work shows the process of developing special mathematical problems presented in the form of bi-texts; the presented experience can be applied in the training of other subjects in the conditions of national-Russian bilingualism
Subject. This article explores the relationship between external and internal control systems of budgetary institutions. Objectives. The article aims to analyze the relationship between external and internal control systems of the budget-funded entity. Methods. For the study, we used the methods of analysis, grouping, comparison, and generalization. Results. The article defines the contents of the concepts of External Control of the Budgetary Institution and Internal Control of the Budgetary Institution and compares external and internal controls, revealing common features and fundamental differences. The article also presents a structured system of external control in the Russian Federation and reveals the relationship between external and internal controls as elements of a unified control system. Conclusions. The interaction of external and internal controls rules out overlapping of control activities and contributes to improving external control efficiency and more efficient risk-oriented planning within internal control.
Subject. A classifier of violations is a tool used to standardise and improve audit activities and, thus, increase their efficiency. It allows structuring possible violations, connecting them with risks related to the activities of state-funded institutions, and providing a uniform approach to the systematisation of violations. Since internal audits in state-funded institutions are characterised by a lack of regulations and an absence of standard methods, there is a need to study issues related to their practical implementation. This proves the importance of the problem studied in the article. Objectives. Developing a structure for the classifier of violations detected during internal audits at state-funded higher education institutions. Methodology. The following methods were used to achieve the goals: analysis, grouping, comparison, and generalisation. Results. The article proposes a structure for the classifier of violations detected during internal audits at state-funded higher education institutions. It establishes how the developed structure for the classifier of violations can be adapted to the activities of state (municipal) institutions of various types and spheres of activity. It determines the main characteristics which help record violations and signs indicating a high probability of their detection. Results and discussion. A critical analysis of the results of the study was used to identify its main advantages and disadvantages. The ways of minimising the impact of the identified disadvantages were proposed. Conclusions. The results of the study can be used by both scholars and practising specialists to develop and update classifiers for violations at state (municipal) institutions.
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