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1

The reliability of integrated reporting

100%

Zyznarska-Dworczak B.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2018

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issue 503

494-502

EN

This paper presents the conclusions from analyzing the reliability of integrated reporting in the light of the strategic and information-related paradigm of accounting. The study demonstrates the reliability in the light of international standards that standardize integrated reporting, according to which there is a need for the improvement of credibility. As a key form of improving the reliability of integrated reporting the author indicates an internal and external verification of financial data and non-financial disclosure, both based on accountability account related to a company’s responsibility. The purpose of the study was achieved by employing pertinent research methods, including in particular a critical analysis of scholarly literature and the method of analogy. The study is axiomatic in nature, based on fundamental accounting theory assumptions.

2

EVALUATION OF HIGHER SCHOOL TEACHERS’ PEDAGOGICAL ACTIVITY AS AN ACTUAL SCIENTIFIC PROBLEM IN UKRAINE (SECOND HALF OF THE XX – BEGINNING OF THE XXI CENTURY)

75%

Ткаченко О.

Педагогічні науки: теорія, історія, інноваційні технології

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2015

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issue 4(48)

167-176

EN

The essence and content of the notion «evaluation of the teachers’ pedagogical activity», its goals and tasks are viewed in the given article. Thus, evaluation of the teachers’ activity is important to determine weakness in the organization of an educational process; to stimulate higher school teachers’ activity; to provide the proper level of professional pedagogical workers’ competence; to set accordance between the results of professional activity and work payment; to stimulate pedagogical workers’ level of professional competence; to discipline and motivate pedagogical workers; to define their rating. The main stages of the development of the investigated problem in theory are characterized. It is found that each stage is marked by its special purposeful governmental measures and scientific searches of theoretical questions of evaluation of the higher school teachers’ pedagogical activity. In such a way during the analyzed period the requirements to the teachers have been determined; the criteria, kinds, principles and methods of evaluation of quality of higher school faculty advisors pedagogical activity have been defined. During the study it has been concluded that in practice of many higher educational establishments of Ukraine different methods of evaluation of higher school teachers’ pedagogical activity have been widely used. Among them: the method of attestation, the method of teacher evaluation by the students, colleges, experts and individual methods. It is noted that they have their specification and value in each period. Beginning of the XXI-st century is marked by the search of quantitative criteria of evaluation of higher school teachers’ pedagogical activity and introduction into practice of a higher school of individual methods and rating system of evaluation of the teachers’ pedagogical activity. It is proved that rating as an evaluation system has substantial advantages: clarity of criteria; simplicity of realization; absence of possibility to set too high or low evaluation in accordance to those whose activity is evaluated. In light of this, as some scientists say for today it does rating the most perspective method and allows applying it for the evaluation of teaching staff’ pedagogical activity of any higher educational establishment.

3

АТЕСТАЦІЯ ЯК ОДИН ІЗ МЕТОДІВ ОЦІНЮВАННЯ ДІЯЛЬНОСТІ ВИКЛАДІЧІВ ВИЩОЇ ШКОЛИ УКРАЇНИ (ДРУГА ПОЛОВИНА XX – ПОЧАТОК XXI СТОЛІТТЯ)

75%

Ткаченко О.

Педагогічні науки: теорія, історія, інноваційні технології

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2016

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issue 5(59)

376-387

EN

The article touches upon the content and the importance of attestation as one of the methods of teachers’ evaluation in the theory and practice of higher school during an investigated period; the characteristic features of the analyzed problem at the legislative level are viewed. It was found out, that during an analyzed period attestation of the pedagogical workers was conducted with different aims and in different forms and in accordance with various criteria. In the 70th of the XX century the main aim of the attestation was to improve lecturers’ professional skills, their pedagogical mastery and creativeness. During the 80th of the XX century attestation was widely connected with the problem of higher school teachers’ moral stimulation. The results of social competition on the best lecturer, assistant, supervisor as the main form of attestation were the key points during the attestation. In the aspect of the investigated problem 1987 was especially important when the government of the country allowed taking into account students’ opinion at the competitive electing of faculty advisors. In the 90th of the XX century – at the beginning of the XXI century the main goal of the attestation was to raise the quality of higher education, formation of a teacher with the high level of mastery and competence. The government decree On attestation of pedagogical workers of 1993 was a serious step forward in solving the problem of teachers work’ stimulation and differentiation of their salary and material support for lecturers’ professional self-improvement and proficiency. At the beginning of the XXI century the question of finding quantitative criteria for the evaluation of various aspects of the educational process, which would give objective information on strong and weak aspects of the activities of the higher education institution, its departments and employees, become a prerequisite for the improvement of teachers’ work. The examples of realization of pedagogical workers’ attestation in different higher educational establishments of Ukraine are analyzed; some drawbacks of attestation such as the absence of the only elements such as the object, the purpose, the main tasks and the criteria of evaluation are listed. The form attestation, its periodicity and technology, the results of evaluation and their further use remain still unsolved up to now.

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2 Педагогічні науки: теорія, історія, інноваційні технології

1 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

2 Ткаченко О.

1 Zyznarska-Dworczak B.

1 2018

1 2016

1 2015

The reliability of integrated reporting

EVALUATION OF HIGHER SCHOOL TEACHERS’ PEDAGOGICAL ACTIVITY AS AN ACTUAL SCIENTIFIC PROBLEM IN UKRAINE (SECOND HALF OF THE XX – BEGINNING OF THE XXI CENTURY)

АТЕСТАЦІЯ ЯК ОДИН ІЗ МЕТОДІВ ОЦІНЮВАННЯ ДІЯЛЬНОСТІ ВИКЛАДІЧІВ ВИЩОЇ ШКОЛИ УКРАЇНИ (ДРУГА ПОЛОВИНА XX – ПОЧАТОК XXI СТОЛІТТЯ)