The change to practice-oriented training is caused by intensification of applied and practical character of higher education. Practice-oriented approach allows students to acquire necessary professional skills and competence, to obtain experience of organizational work, the system of theoretical knowledge, ability to work in a team and to take responsibility for the decisions made. All these correspond to Federal State Educational Standard, qualification profile of a specialist and make the university graduates competitive. The present article considers the process of implementation practice-oriented approach as the basis of competitiveness of the university. The article also contains the analysis of basic principles of practice-oriented approach. As a result of the research, the authors have revealed practiceoriented approach advantages for each of the participants: the university, business and a student. The conducted research was based on such general scientific methods as: observation, description, and modelling. In the process of turning students into competitive, highly qualified specialists active and interactive forms and methods of teaching play an important role. By means of the present-day educational technologies, systematic knowledge contributes to better apprehension of academic subjects. Thus, realization of practice-oriented approach improves the existing educational programs and technologies of creating conditions for training future employees of branch and regional markets of services. These employees will have professional competence of a new level and will be prepared to conduct professional activity under the current conditions. Introduction
The main purpose of the article is to define the essence of intellectual capital as a multi-component factor, analyze the structure and methods of intellectual capital evaluation and assess the feasibility of disclosure of information on it to external users. On the basis of the concept of information and communication technologies application, a segment of digital economy enterprises is selected. 10 Top companies which have had the maximum market capitalization by the beginning of 2019 are presented. Seven out of the ten companies are digital companies which have appeared thanks to digital technologies. With the use of these companies as an example, availability of assets not disclosed in their financial statements, which have great impact on company's cost is shown. These assets make the intellectual capital. Development evolution of the "intellectual capital" definition essence starting from the mid-1990s is given in the article, when the boom of Internet companies was observed, till the present time, when scientific interest to this definition has occurred once again due to active transition of all the countries' economies to digital ones. Intellectual capital is an integral factor consisting of many heterogeneous components. The minimum quantity of components of intellectual capital is reflected in the Statement on Financial Position of the company as intangible assets. The largest part of intellectual capital is defined as hidden assets. They are not accessible for an investor, hard to identify and assess. However, they are the ones that make a substantial contribution to the company's cost. Existing by the present moment approaches to structuring intellectual capital is analyzed in the article, and an overview of the methods of intellectual capital evaluation is presented. Preference is given to non-financial methods whose application allows receiving more reliable estimate of the intellectual capital cost. With substantiation of the necessity of development of recommendations on disclosure of information on intellectual capital, attention is drawn to availability of interconnection between intellectual capital and corporate governance.
Аннотация. На сегодняшний день специальность 31.05.03 Стоматология является одним из самых востребованных и престижных направлений подготовки будущих врачей. Вместе с тем, требования федерального государственного образовательного стандарта высшего образования предписывают в рамках подготовки врачей по данному направлению включать в рабочие учебные планы изучение экономических дисциплин. Развитие экономического мышления позволяет студентам медицинских вузов выработать алгоритм принятия правильного и эффективного профессионального решения. Кроме того, успешные выпускники специальности «Стоматология», поработав по своему профилю, стремятся к открытию частных консультативных центров, кабинетов, ведению индивидуальной практики. В этом случае знания основ экономики и менеджмента играют немаловажную роль. Знания дисциплины «Менеджмент» необходимы не только в целях открытия своего бизнес-проекта, но также и для врачебной деятельности, которая предполагает более высокий уровень профессиональной ответственности, например, для заместителей и главных врачей. Таким образом, изучение экономических дисциплин позволяет будущим медикам построить карьеру, проявив свои личные и профессиональные навыки на высоком уровне. Поэтому важно вычитывать экономические дисциплины в том или ином виде для студентов-медиков различных направлений.Ключевые слова: образование, медицинские вузы, стоматологи, менеджмент, высшее образование, преподавание экономических дисциплин, требования ФГОС ВО, профессиональные компетенции, рабочие учебные планы экономических дисциплин, междисциплинарный подход.
Purpose of research. The purpose of this research is to examine the theoretical bases for banking strategic risks management through examining the impact of micro- and macroenvironment on the credit performance. . Research method. The authors of this research used such methods as: research and analysis of legal framework, study of In this study, the authors have used such methods of scientific research as the study and analysis of the regulatory framework , the study of monographic publications and articles, analysis. Results. The authors propose to specify the notion of strategic management. Thus the principles of strategic management were developed and specific characteristics of commercial banks financial management have been defined. Besides that the notion of financial risk of the credit organization was specified and new approach to commercial banks’ risk management, based on their origin was developed. Implementation of the results. The results can be used for the publications on different aspects of this topic and in the educational process of the education institutions. Theoretical aspects connected to the difficulty of evaluating banking risks and described in the paper, can be of interest in the process of developing practical measures on preventing or minimizing extent of exposure of the banking system to the risks in general. The main concepts of this research can become a base for further scientific and practical research in the field of rationalizing the banking risks management system.
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