The purpose of the study is to develop practical proposals for optimizing the management system of accounts receivable of telecommunications company customers, considering industry specifics. In the scientific literature, the issues of managing accounts receivable, improving its quality, and improving collection methods are covered quite widely, but there are not enough publications reflecting the current features of managing customer debt in telecommunications companies. The study was conducted based on a large telecommunications company operating in the market of Moscow and the Moscow region (Russia). During the study, standard methods of financial analysis were used, the main source of information was management accounting data, as well as internal regulations. During the analysis, it was found that, due to industry specifics, almost all accounts receivable from buyers and customers are overdue, and the least disciplined are the customers of the B2O segment. The main opportunities to improve the quality of debt and accelerate its turnover are associated with the segment of legal entities. Based on the analysis of the practice of managing customer accounts receivable, proposals were developed aimed at accelerating its turnover and reducing the likelihood of bad debts. Based on the results of the study, changes were made to the existing regulations for managing accounts receivable in the company under study. The proposed directions of optimization of the customer accounts receivable management system, developed for a specific company, may be relevant for other enterprises providing communication services, since they reflect the industry features of this process. The effectiveness of the implementation of the proposed measures is associated with the release of funds invested in accounts receivable, which can be used to finance the company's development projects.
The article examines the socio-demographic characteristics of Russian print media readership along with a content analysis of press publications with a view of understanding the role of media in shaping public opinion from the perspective of theory and practice of strategic communication. A timely example of a resonant social process is considered in retrospect, showing the insufficient effectiveness of strategic government communications in Russia and the problems of information interaction in society. Several hypotheses were defined on the ways to improve the effectiveness of government strategic communications. Based on the research results, the authors suggest ways to optimize this practice, aimed at achieving more holistic and desired results in terms of stability and sustainability of socioeconomic processes. The study determined that the use of complex tools and oneway communication methods through print media is not enough for effective "implementation" of the state's position on the solution of the problem situation.
Definition and description of research methods in modern educational theory are growing in importance because of the need for a scholarly reflection on how knowledge is acquired in this field. It is necessary to understand the theoretical relevance of research methods and their practical implementation. The aim of this study is to identify effective research methods for modern educational theory and practice and to systematize research methods in the educational theory. The research is methodologically grounded in the systematic approach to the educational theory providing a holistic view of the interrelation of educational phenomena and processes and their relevance to a child's personal development (V. Zagvyazinsky, I. Kolesnikova, V. Krayevsky, A. Mudrik, L. Novikova, N. Selivanova, V. Serikov). For the purposes of this study, a large-scale survey Research Methods in Education was conducted in February and March 2021. It was designed as a questionnaire consisting of three parts: (a) Research methods in education, (b) Experience of using research methods in education, (c) Analysis of professional difficulties in selecting methods in education. 672 people from 27 regions of the Russian Federation were surveyed. The results provided some important insights into the modern trends in the educational methodology, as the existing classification of methods into theoretical methods, empirical methods and the statistical analysis of empirical data does not quite take into account the modern findings in education. The educational science now can (and must) embrace methods from other realms of scientific knowledge. The choice of research methods should be based on the following: (a) essential theories and approaches of pedagogical science and related sciences; (b) ways in which information is gathered and used that are relevant to the specific goals of the research. Research methods should be chosen having in mind the aim of the research and how its result will be analyzed. As part of the study, many approaches to the classification of research methods in education have been proposed. The main accomplishment of this study is that the findings take us to the whole new level in discovering research solutions thus enabling educational science to push the boundaries in development of the educational methodology.
The article analyzes the trends in theoretical and methodological rethinking of the practice of education in a changing society and the need for its development as an environment that stimulates innovative processes. The development of upbringing practice in the activities of a modern teacher requires him to be constantly ready to solve research problems caused by the need to penetrate into the essence of the features of the formation of a child's personality in rapidly changing conditions, the nature of building relationships with him, involving him in activities and communication. The experience of the authors' work as experts of innovative projects in the practice of education is analyzed. The reflexive competence of the teacher in professional activity is disclosed in detail. The conditions for the effective application of research methods in the practice of education are outlined: reliance on the methodological foundations of education; reliance on the theoretical foundations of the organization of research activities; the formation of the competence of professional reflection, reflective competence as the ability to translate the problem of professional activity into a research task; constant appeal to the experience of colleagues and its study, the need for a practicing teacher to be aware of innovative ideas that are born in the practice of Russian teachers and foreign colleagues.
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