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Зачастую переход на аутсорсинг в компаниях происходит лишь как попытка угнаться за современными тенденциями. Но по факту, его применение не целесообразно для внедрения в данной компании. В связи с чем возникают проблемы в финансово-хозяйственной деятельности, вызванные необдуманным решением о переходе. Целью магистерской диссертации является развитие теоретико-методических основ оценки целесообразности перевода бухгалтерского учета на аутсорсинг в коммерческих организациях. В работе рассматриваются теоретические основы аутсорсинга бухгалтерского учета и целесообразность его применения в коммерческих организациях. В магистерской диссертации сформирована методика определения целесообразности перевода бухгалтерского учета на аутсорсинг, основанная на реализации определенной последовательности этапов, которые учитывают накопленный опыт в области организации передачи бухгалтерского учета на аутсорсинг в коммерческих компаниях, недостатки и достоинства уже существующих методик, а также надежность показателей, рассчитываемых при передаче бухгалтерии на аутсорсинг, что позволит в полной мере учесть все экономические, организационные и управленческие моменты передачи бухгалтерии на аутсорсинг, определить эффективность данного мероприятия, а также выделить направления дальнейшего контроля над процессом аутсорсинга бухгалтерских услуг, предоставляемых сторонними организациями., Often, the transition to outsourcing in companies occurs only as an attempt to keep up with current trends. But in fact, its use is not advisable for implementation in this company. In this connection, problems arise in financial and economic activities caused by a thoughtless decision to transfer. The aim of the master's thesis is to develop the theoretical and methodological foundations for assessing the feasibility of transferring accounting to outsourcing in commercial organizations. The paper discusses the theoretical foundations of accounting outsourcing and the feasibility of its application in commercial organizations. In the master's thesis, a methodology for determining the feasibility of transferring accounting to outsourcing was formed, based on the implementation of a certain sequence of stages that take into account the accumulated experience in organizing the transfer of accounting to outsourcing in commercial companies, the disadvantages and advantages of existing methods, as well as the reliability of indicators calculated when transfer of accounting to outsourcing, which will fully take into account all the economic, organizational and managerial aspects of outsourcing accounting, determine the effectiveness of this event, and also highlight areas for further control over the process of outsourcing accounting services provided by third-party organizations.

© 2019 International Journal of Instruction. When new advanced technologies showed up in the market, teacher's role in distance learning step further in its path to change. Teachers often fail to find what their purpose of acting among technologies is and what the method for teaching elementary school students online would be right. Considering student's need in communication with a teacher to be at the core of learning as it is, we define what shape the new curricula will take from year to year. This research is a two-stage experiment with two additional surveys that included 430 students aged 8-9 years from across the Republic of Tatarstan. Students need not only facilitators to get better grades, but also a teacher mentoring them. Student-teacher communication can help students to raise their academic performance and motivation. Questions asked by students in time reduce the number of those who cannot reach their grade level from 9% to 0%, and increase the number of A-level students from 11% to 26%. The results confirm that the on-the-spot teaching method should be introduced into the e-learning curricula for primary school so that it provides a more intimate communication between the student and the teacher during classes. Results can be put into practical context to create new e-learning courses for public and private schools.

This article deals with the laws created by the Russian government in the sphere of the legal regulation of business activity by the rising merchant class, which was characterised by its social status as much as entrepreneurship. Due to the reforms of Peter I and Catherine II, merchants, businessmen and industrialists were brought out of the burgher community and formed into a special group of taxpayers, liable to pay tributes to the treasury directly depending on the value of their capital. Consequently merchants, as well as commoners and guild members, were relieved of various state duties, especially such serious duties as military service. Consistent state support of entrepreneurial activity at the legislative level significantly strengthened the merchantry and encouraged its prominent representatives to conduct diverse business activities. As a result, by the middle of the 19th century the merchantry had become not only the most economically active segment of the population involved in commercial activities, but also the most privileged estate (social group) after the nobility and clergy. This study of the socio-legal status of the Russian merchantry of the mid-18th-early 20th centuries concludes that the merchantry was a special class with the inherent attributes of a closed estate corporation. Due to its relatively high socio-legal status and economic strength, the merchantry played an extremely significant role in the post-reform Russian society.

© 2016 Fedorenko and Bykova. Open Access terms of the Creative Commons Attribution 4.0 International License.The relevance of the study is determined by a decrease in moral criteria among the youth, the loss of the sense of belonging to the homeland history, the collapse of the “connection of times”. To refocus students’ spiritual values is possible by increasing their interest in national traditions and art. The goal of the article is to reveal possibilities of the school subject of “Technology” in developing pupils’ decorative-applied creativity. The leading approach of the study of this problem is an activity approach allowing to consider peculiarities of the teacher and students’ decorative-applied activities on the example of embroidery. The article explores the importance of arts and crafts as a means of students’ personality development. It is proved that the subject area of “Technology” provide wide opportunities for developing decorative-applied creativity conditioned by the specificity of the subject content. The content of the worked out technology for developing pupils’ decorative-applied creativity in the basic school on the example of embroidery is revealed. The article explains the impact of the technology of developing pupils’ decorative-applied creativity within the subject area of “Technology” on the development of pupils’ creative abilities, preservation of national traditions. In this regard, the article will be useful to educators dealing with issues of spiritual and moral upbringing of the younger generation.

© 2016 Saifullova et al.This article presents the national gender policy in public education in the Russian Empire in the latter half of the 19th – early 20th centuries. In the course of work the authors have used special historical research methods enabling to hammer out the facts and to approach historical sources from a critical standpoint. The comparative method allowed the authors to compare statistical data of different periods and to determine the law of development of the educational system and teaching evolution. The structural method enabled to set forth the school system in the Russian Empire and to establish existing links between different school types. The method of historical retrospection served as a requisite for an objective evaluation of public education and position of a teacher. The research is based upon archive materials, statistical data, legal acts and periodicals resulting in deep analysis of public education, assessment of teachers’ position and detection of gender approach in the educational process. For the purpose of this research, the authors have compared the educational process in Vyatka Governorate and modern schools. Along with it, great attention was paid to the study of the teaching staff at those schools and gender peculiarities at selection of teachers. As a comparison, the authors have presented information on implementation of gender principles at selection of the teaching staff at European schools in the latter half of the 19th – early 20th centuries demonstrating that gender education in the Russian Empire was not peculiar only to Russian schools. In the course of work, the authors arrived at the conclusion that principles of gender education had been implemented at schools of the Russian Empire and are implemented at modern schools. At that, differences between schools of the periods under survey they connect to differences for educational purposes.

© 2015 Canadian Center of Science and Education. All rights reserved. In recent years Russia has witnessed a massive expansion of national-patriotic youth associations. Following the decades of officially de-ideologised politics and withdrawal of the state from the discussion of national identity young people turned towards various informal interpretations and enactments of Russianness. The article investigates one particular case of such enactment. It describes cultural, economic, and political practices of the Orthodox military-patriotic club “Rus’” based at the Saint Vladimir church. The club is a scene uniting members of various subcultures. It was formed as a place for young people interested in history, and reconstruction of historical military equipment, and a platform to discuss and promote Russian nationalist ideas. The research, based on participant observation of the club’s activities, and interviews with its members, analyses internal organisation of the club, ideological orientations of its members, and relations with other similar organisations, notably, with the club of Orthodox bikers. The article demonstrates how in Russia a space of a religious institution becomes a platform where subcultural identities are discussed and negotiated.

© 2017. In the article, the transformation of the Russian educational system caused by the events of the Great Russian Revolution has been studied. In 1917, the educational space of Russia was represented by educational districts. The Kazan Educational District Administration supervised educational institutions of six governorates of Russia under the jurisdiction of the Ministry of Education: Kazan and Saratov Universities, Kazan Veterinary Institute, higher women's courses, secondary and lower educational institutions. In 1917, in the Kazan educational district the crisis phenomena were manifested in the instability of the district administrative staff, the politicization of teachers and students. By November 1917, in educational institutions under the authority of the Kazan district the educational process was suspended and the beginning of early Christmas holidays was announced. The Soviet government bodies that came to power in 1917liquidated the system of educational districts transferring their functions to the departments of public education under the governorate Soviets of Workers', Soldiers' and Peasants' Deputies.

© 2017. In the article, the transformation of the Russian educational system caused by the events of the Great Russian Revolution has been studied. In 1917, the educational space of Russia was represented by educational districts. The Kazan Educational District Administration supervised educational institutions of six governorates of Russia under the jurisdiction of the Ministry of Education: Kazan and Saratov Universities, Kazan Veterinary Institute, higher women's courses, secondary and lower educational institutions. In 1917, in the Kazan educational district the crisis phenomena were manifested in the instability of the district administrative staff, the politicization of teachers and students. By November 1917, in educational institutions under the authority of the Kazan district the educational process was suspended and the beginning of early Christmas holidays was announced. The Soviet government bodies that came to power in 1917liquidated the system of educational districts transferring their functions to the departments of public education under the governorate Soviets of Workers', Soldiers' and Peasants' Deputies.

© 2016 Saifullova et al.This article presents the national gender policy in public education in the Russian Empire in the latter half of the 19th – early 20th centuries. In the course of work the authors have used special historical research methods enabling to hammer out the facts and to approach historical sources from a critical standpoint. The comparative method allowed the authors to compare statistical data of different periods and to determine the law of development of the educational system and teaching evolution. The structural method enabled to set forth the school system in the Russian Empire and to establish existing links between different school types. The method of historical retrospection served as a requisite for an objective evaluation of public education and position of a teacher. The research is based upon archive materials, statistical data, legal acts and periodicals resulting in deep analysis of public education, assessment of teachers’ position and detection of gender approach in the educational process. For the purpose of this research, the authors have compared the educational process in Vyatka Governorate and modern schools. Along with it, great attention was paid to the study of the teaching staff at those schools and gender peculiarities at selection of teachers. As a comparison, the authors have presented information on implementation of gender principles at selection of the teaching staff at European schools in the latter half of the 19th – early 20th centuries demonstrating that gender education in the Russian Empire was not peculiar only to Russian schools. In the course of work, the authors arrived at the conclusion that principles of gender education had been implemented at schools of the Russian Empire and are implemented at modern schools. At that, differences between schools of the periods under survey they connect to differences for educational purposes.

© 2016 Fedorenko and Bykova. Open Access terms of the Creative Commons Attribution 4.0 International License.The relevance of the study is determined by a decrease in moral criteria among the youth, the loss of the sense of belonging to the homeland history, the collapse of the “connection of times”. To refocus students’ spiritual values is possible by increasing their interest in national traditions and art. The goal of the article is to reveal possibilities of the school subject of “Technology” in developing pupils’ decorative-applied creativity. The leading approach of the study of this problem is an activity approach allowing to consider peculiarities of the teacher and students’ decorative-applied activities on the example of embroidery. The article explores the importance of arts and crafts as a means of students’ personality development. It is proved that the subject area of “Technology” provide wide opportunities for developing decorative-applied creativity conditioned by the specificity of the subject content. The content of the worked out technology for developing pupils’ decorative-applied creativity in the basic school on the example of embroidery is revealed. The article explains the impact of the technology of developing pupils’ decorative-applied creativity within the subject area of “Technology” on the development of pupils’ creative abilities, preservation of national traditions. In this regard, the article will be useful to educators dealing with issues of spiritual and moral upbringing of the younger generation.

This article deals with the laws created by the Russian government in the sphere of the legal regulation of business activity by the rising merchant class, which was characterised by its social status as much as entrepreneurship. Due to the reforms of Peter I and Catherine II, merchants, businessmen and industrialists were brought out of the burgher community and formed into a special group of taxpayers, liable to pay tributes to the treasury directly depending on the value of their capital. Consequently merchants, as well as commoners and guild members, were relieved of various state duties, especially such serious duties as military service. Consistent state support of entrepreneurial activity at the legislative level significantly strengthened the merchantry and encouraged its prominent representatives to conduct diverse business activities. As a result, by the middle of the 19th century the merchantry had become not only the most economically active segment of the population involved in commercial activities, but also the most privileged estate (social group) after the nobility and clergy. This study of the socio-legal status of the Russian merchantry of the mid-18th-early 20th centuries concludes that the merchantry was a special class with the inherent attributes of a closed estate corporation. Due to its relatively high socio-legal status and economic strength, the merchantry played an extremely significant role in the post-reform Russian society.

© 2015 Canadian Center of Science and Education. All rights reserved. In recent years Russia has witnessed a massive expansion of national-patriotic youth associations. Following the decades of officially de-ideologised politics and withdrawal of the state from the discussion of national identity young people turned towards various informal interpretations and enactments of Russianness. The article investigates one particular case of such enactment. It describes cultural, economic, and political practices of the Orthodox military-patriotic club “Rus’” based at the Saint Vladimir church. The club is a scene uniting members of various subcultures. It was formed as a place for young people interested in history, and reconstruction of historical military equipment, and a platform to discuss and promote Russian nationalist ideas. The research, based on participant observation of the club’s activities, and interviews with its members, analyses internal organisation of the club, ideological orientations of its members, and relations with other similar organisations, notably, with the club of Orthodox bikers. The article demonstrates how in Russia a space of a religious institution becomes a platform where subcultural identities are discussed and negotiated.