The article is devoted to the issues of standardization and certification of accounting and auditing practices. It is proved that standardization of accounting and auditing establishes uniform rules and principles that companies must follow in preparing financial statements and conducting audits. These standards help to ensure consistent presentation of financial information by different business entities, which allows stakeholders to compare the financial performance and condition of enterprises. Such comparability is necessary for making informed
The article deals with global democratization as one of a few key processes for postbipolar world to be shaped. The relativistic view of democracy is elaborated. According to this view democracy and authoritarianism are proved to be two main forms of political existence of mankind all its history long. It is also said that any real political system consists of both democratic and authoritarian elements, which are combined in a different structural proportion and keep this system from falling to extremes – totalitarianism or anarchism. Liberal democracy as a special form of democracy born by historical world in which totalitarianism was one of the main phenomenons is regarded as well.
Today there is a problem of optimization of forms of education in higher school. One of the cardinal tasks of the present is formation of such a complex of knowledge which will become the basis of development of personality as a subject of progressive transformations. To achieve this goal, constant optimization of teaching methods is necessary. This is especially true for the training of specialists at the second (magister) level.Recently, such a form of presentation of the lecture as distance learning has become more and more widespread. At the distance form of training it is possible to use modern information technologies, which considerably optimize the presentation of lecture material. The distance form of training along with the essential advantages is not free from shortcomings.The inclusion of digital technologies in the educational process makes it possible to significantly optimize it. The use of modern software products plays an important role in the fundamental transition from a traditional audience to a virtual class and distance learning system.
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