The problem of substantiating the results of scientific research. Types of justifications. Justification of conclusions and proposals

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TOPIC 4. RELIABILITY AND PRACTICAL SIGNIFICANCE OF SCIENTIFIC RESULTS

4.1. Directive documents about reliability scientific results

Reliability is the second “pillar” on which a scientific result is based. Let us highlight in the Regulations of the Higher Attestation Commission those places that contain reliability requirements. Paragraph 32 states: “New ways to solve problems proposed by the author must be strictly reasoned and practically evaluated in comparison with known solutions...”. In paragraph 66, where we're talking about O public protection, it is indicated that “At the same time, the reliability and the validity of all conclusions and recommendations of a scientific and practical nature contained in the dissertation"(emphasis added by the authors). Even 20 years ago the need was pointed out “during the examination of dissertations Special attention pay attention to the reliability of the applicant’s conclusions, results and recommendations contained in his work" .

In the “Regulations of the Higher Attestation Commission of Ukraine” the term “reliability” is not used. Instead, it speaks of “the scientific validity of the results...” (paragraph 13). But in the “Regulations on the Specialized Council” the official opponent is obliged (clause 3.6) to establish in his review “the degree of validity of scientific positions, conclusions and recommendations formulated in the dissertation, their reliability and novelty...”. Thus, reliability is not the degree of scientific validity of the result. How to separate these concepts?

Credibility, i.e. sufficient fidelity, this is proof that the named result (law, pattern, set of facts, possibility, etc.) is fulfilled Always for a named class of objects under named conditions.

Validity scientific result is the presence of convincing evidence of its reliability.

^ 4.2. Methods for proving reliability

As an example, let's see whether some of the provisions given in Lecture 3 meet the reliability requirement. Let's take Ohm's law. From life experience we know that for a homogeneous electrical circuit always I = U/R, while the 20/80 principle is questionable. We are not sure of its reliability.

How is authenticity confirmed? Verification! Verification (from lat. erus– true and facio- I do) is the repeatability of the result under the same conditions with many checks on many objects. In many cases it is necessary to check for test cases, i.e. when limited conditions. Although practice is indeed the best criterion of truth, it is not always possible to check a scientific result for accuracy using the verification method. This method is mainly suitable for physical and chemical phenomena. For example, why do scientists still not recognize the phenomena of telepathy, clairvoyance, and telekinesis as objectively existing? Because, as noted in his book “Parapsychology” by Prof. C. Hanzel, none of the parapsychological phenomena described in the literature meets the requirement of reproducibility, that is, repeatability of the result under the same conditions.

What are the methods for proving authenticity? They can be combined into three groups:

analytical;
experimental;
confirmation by practice.

Analytical methods the most “powerful”. Their essence is proof of a result (theorem, formula, law) through mathematical transformations. Methods are used when the applicant manages to construct mathematical model the phenomenon under study, for example, describe the flow of liquid, heating of a body, change in strength, market mechanism, conflict in a group, etc. Let us give an interesting example of analytical proof of the reliability of a speculative conclusion. In 1968, Dr. Benjamin Spock, one of the organizers of the movement against the Vietnam War, was summoned to district court Boston, where he was charged with conducting illegal activities, preventing the implementation of the law on military service in practice. Spock's lawyers questioned the fairness of the procedure used to determine the jury because there were no women among the jurors. The latter was of no small importance, since worldwide famous book Spoke about caring for babies is on the table for millions of mothers. The question was whether it was by chance that the jury consisted of only men, or whether the reason lay in deliberate discrimination against women.

Let's first get acquainted with the jury selection procedure. This procedure consists of three stages. In the first step, the court clerk randomly selects the names of 300 potential jurors. At the second stage, about 30 people are again selected at random from these 300, and summonses are issued to them. Before the trial begins, 12 people are selected from among them, who perform the corresponding functions. The question arose, is it a reliable coincidence that all 12 people were men? To prove unreliability, samples of the jury pools in the Spock case and in other cases were statistically processed. It is interesting that the proportion of women in the population of Boston is slightly higher than the proportion of men. Therefore, we have the right to expect at least 150 women at the first stage. Calculations showed that the chances of getting a sample of 12 jurors at the third stage from only men with a random selection from the population of Boston are astronomically small - 1 in 10 18 (for comparison: there are 5  10 9 people living on Earth).

The essence experimental methods verification of reliability consists in reproducing the phenomenon under study on a physical, digital or analogue model and comparing theoretical and experimental results. In this case, the question of errors always arises, taking into account real conditions and number of experiments.

Upon confirmation scientific result practice it is necessary for the provisions derived in theory to coincide with the phenomena observed in practical situations. For example, if the active operator model implies that when preparing machine media the number of errors and the processing time of a given amount of information are correlated and jointly distributed according to the normal law, then in the practice of the computer center for data preparation operators, the specified parameters (the number of errors and processing time) must always be jointly distributed according to the normal law.

The reliability and validity of scientific research results are ensured by:

taking into account a representative number of factors influencing the solution of a scientific problem;
using initial data obtained from practice, as well as on semi-natural models and proven mathematical (or physical) models;
a well-founded choice of basic assumptions and limitations accepted as initial ones when formulating the formulation of scientific problems;
the use of modern, proven scientific and methodological (mathematical) apparatus, the correct choice of general and specific indicators and criteria used, as well as the mathematical models used and developed;
combination theoretical research with a large amount of experimental research.

Reliability and validity are confirmed by:

results of mathematical and (or) physical modeling, data from laboratory experiments, full-scale (semi-natural) tests;
high convergence of theoretically (analytically) obtained results with experimental data, as well as with the results of full-scale tests and (or) practical implementation;
convergence of modeling results with available experimental data;
obtaining from newly developed general scientific principles (conclusions, recommendations, models, dependencies, etc.) widely known private scientific results;
results of experimental design developments, experience in the practical implementation of proposals;
results of tests (military, testing grounds, government, etc.) of the proposed technical and organizational solutions;
the fact that the results obtained have a clear physical interpretation and do not contradict known (published) data.

^ 4.4. What can be implemented?

You can implement all theoretical and practical results, which may have independent meaning. The subject of implementation can be a model, method, method, technology, algorithm, program, methodology, business game, etc. This, as they say, in general case. And for each specialty it is advisable to think in advance possible forms use of the dissertation results. For example, the results of a dissertation in the specialty 05.13.06 " Automated systems management and progressive information Technology» can be used as:

research tool current system production management;
method (technique) for designing functional or supporting parts of an automated control system;
block (element) of the functional part of the automated control system;
functional block of the supporting part of the automated control system;
fragment of CAD ACS;
element of regulatory and methodological support at any level (enterprise standard, RTM, OST, etc.);
basics of university lecture courses and IPK;
material for practical classes, laboratory work, educational business games, coursework and diploma design.

I will give other examples of the implementation of the results of dissertations in the specialty 05.01.04 “Ergonomics”.

S. M. Andreev, based on the results of his master’s thesis on the topic “Assessing the level of vocational training flight personnel during initial training" (Kharkov, 1999) introduced:

mathematical model of cadet learning, which displays gradual qualitative changes And mutual influence in the totality of knowledge, skills and abilities of the pilot, on the one hand, and training tools, on the other hand;
regression model of a parameter characterizing a cadet’s ability to learn depending on a number of factors;
diagram of decision-making on the advisability of training a cadet in flight training profiles.

Yashchun T.V., based on the results of his candidate’s dissertation on the topic “Assessing the quality of educational and cognitive activities in the student-computer system” (Kharkov, 2000), introduced:

qualimetric multifactorial regression self-organizing model of student interaction with the learning environment based on the method of group accounting of arguments;
technology mental self-regulation student of his educational and cognitive activities while studying the fundamentals of computer science.

Migal G.V., based on the results of her candidate’s dissertation on the topic “Development of a method for identifying the state of fatigue of the operator of the “man - technology - environment” system” (Kharkov, 2000), introduced:

differential measuring probes – electrodes and multifunctional sensors for precise definition location of biologically active points of the skin and measurement of their new parameters;
evolutionary-entropy model of information and energy exchange in the human body;
a method for express diagnostics of operator fatigue, which does not require the operator to be taken away from work.

These various examples are given here in order to show the applicant the truly limitless possibilities of implementing the results of dissertations.

^ 4.5. Signs of practical significance of a PhD thesis

The USSR Higher Attestation Commission discussed the issue of formal signs practical significance of candidate's dissertations. A generally accepted list of such signs has not yet been developed either then or now, but for certain groups of specialties expert advice developed requirements. Thus, for agro-industrial specialties, the following were considered signs of practical significance of Ph.D. dissertations in the USSR:

A) practical use research results at at least one enterprise (farm, plant, factory), confirmed by an appropriate document indicating the achieved effectiveness;

B) solution competent authority(headquarters of the ministry, regional agro-industrial association) on the completeness of the research and further practical use of its results;

C) inclusion of research materials in government and industry standards, in the design and development plan, their use in design and design work, confirmed by relevant documents;

D) approved in in the prescribed manner normative and technical documentation, in the development of which the applicant took part either as an executor or as a responsible executor;

D) engineering calculation method approved by the lead design or research organization;

E) methodological development, carried out based on research results and approved by the scientific council of this institute;

G) decision of the scientific and technical council of the ministry (state committee, departments of academies of sciences) on the significance of research results for science, technology, production and on ways of practical use of the work performed, o further development research in this direction;

H) a reasoned conclusion of a specialized council that published works and copyright certificates for inventions and discoveries should be considered the implementation of research results with an assessment of their significance for science and technology.

^ 4.7. Implementation of research results. Acts of implementation

4.7.1. Signs of implementation. One of complex issues The question is what is considered the implementation of research work. The signs of implementation are to some extent close to the signs of the practical significance of dissertations, but one should always remember: implementation is primary, and practical significance is secondary. Section 4.4 talked about the variety of subjects for implementing dissertation results. But these items are, as it were, an intermediate product, and the national economy is interested in the final product: new equipment, technology, materials. In relation to new technology in one of regulatory documents it is clearly stated that research work is considered implemented if its results are used in the development of:

samples new technology, prospects for their development, recommendations for design;
Technical specifications for the creation of new and modernization of existing samples;
Terms of reference for carrying out new R&D, as well as new promising fundamental and exploratory research;
test methods and criteria for evaluating samples and complexes of new equipment, documentation for the manufacture of instruments and equipment;
information releases, manuals, reference books, manuals, manuals, instructions and other documents for new technology.

^ 4.7.2. Organizational forms of implementation. In paragraph 33 of the Regulations of the Higher Attestation Commission it was said: “ The dissertation (or appendices to it) must provide information confirming the implementation or practical use in the national economy of the scientific results obtained by the author, or considerations for the specific implementation and use of scientific findings».

In chapter " Practical significance results obtained" of the document "Basic requirements for dissertations and abstracts" says:

"It is necessary to give brief information on the implementation of the research results, indicating the names of the organizations in which the implementation was carried out, forms of implementation and details of reporting documents".

Implementation of research results – mandatory requirement for all dissertations, and the results of implementation should be fully reflected in the texts of the dissertation and abstract. In order for this to be done, implementation must be carried out within the framework of generally accepted organizational forms. Experience shows that two schemes for implementing scientific results are used. The traditional way is through ministries, departments and their parent enterprises, and a shorter and more effective way, in which direct access to interested enterprises is carried out during a theoretical search. Subsequent work is being carried out with these enterprises.

Most perfect form organizing implementation work - concluding an agreement for the transfer of scientific and technical achievements and providing assistance in the use of borrowed best practices.

More simple and sufficient effective method implementation is the conclusion of an agreement on creative collaboration: in this case, the graduate student acts as the main, and sometimes even the only performer of the work. Usually standard forms agreements on creative collaboration contain special clauses with deadlines for the implementation of transferred research results, which determines the subsequent receipt of documents on implementation. For many years, at the Ukrainian Correspondence Polytechnic Institute, the university standard STV – 001 – 82 “Procedure for concluding, formalizing and implementing an agreement on scientific and technical cooperation” was in force, which can now be used as a guiding document.

The qualitative nature of the relationship between time, cost and complexity of implementation is shown in.

^ Qualitative nature of the relationship between time, cost and complexity of implementation

You can also indicate other repeatedly tested forms of organizing implementation work. If a graduate student participates in self-supporting and state budget research work at an enterprise, then it is always possible to highlight the part of the work performed directly by this graduate student. Upon completion of the dissertation, certificates of implementation can be issued for it. It should be taken into account that materials from unfinished research cannot be included in the dissertation. If it is impossible to do without them, then it is necessary to stipulate at the beginning of the work the admissibility of publishing these materials. This should be reflected in the research contract.

Typically, implementation is formalized by an act signed by representatives of the organizations that transfer and use the implemented materials. It is approved by the management of the implementing enterprise. The act must indicate the specific results of the dissertation work used in experimental design or other types of work of the implementing organization, as well as the effect of implementation, not only the technical effect (reducing development time or reducing the likelihood of design errors, etc.), but also the amount annual economic effect.

To reflect the personal contribution of the applicant to the implemented works, the author repeatedly used following form: in the part of the implementation act where the essence of the innovation was described, the authors of the development for each part were indicated overall result. For example, an automated set of tasks for monitoring the fulfillment of contractual obligations was introduced. The act indicated a team of authors of 5 people. A graduate student took part in resolving issues of ensuring reliability. He developed an organizational and software complex for training quality management primary documents. The act reflected this fact and indicated his last name.

4.7.3. Types of effect taken into account when assessing research and development work and reflected in implementation acts. Distinguish the following types effect taken into account when assessing research and development work:

scientific and technical, which is understood as the expansion of knowledge about nature, society and thinking, characterized by the identification of new facts, connections, patterns, laws, the development of fundamentally new methods, devices and substances,

economic effect, which is understood as saving all production resources (living labor, materials, capital investments), received national economy, ultimately resulting in increased productivity social labor and growth of national income;

social effect, which is understood as strengthening the social homogeneity of society - erasing class differences, significant differences between city and countryside, mental and physical labor, comprehensive development and bringing together all nationalities, improving the nature and conditions of work, its protection, safety precautions, increasing the degree of its mechanization and automation, increasing standard of living population, improvement living conditions, growth and improvement of the use of free time, improvement of health care and public education, expansion of opportunities for comprehensive spiritual development of the individual, protection and improvement of the natural environment;

pedagogical effect, which means improving the quality of educational and cognitive activity (in particular, academic performance), reducing the time required to develop skills, consolidating skills, increasing motivation for learning, etc.

^ 4.7.4. Where in the dissertation to describe the results of implementation. The author recommends last chapter make a special paragraph “Characteristics of the implementation of the results obtained”, in which provide the following information:

objects of implementation (where it was implemented);
content of implementation (what was implemented);
forms of implementation (in what form it was implemented);
achieved effect (what has changed);
what confirms the implementation (acts of implementation).

Complete the paragraph with a summary table. Include the same table in the presentation.

Any research, based on the reliability and validity of the results obtained and their applicability in clinical practice, is characterized from two positions - reliability (internal validity) and generalizability (external validity, applicability).

Random error - arises due to the deviation of the result of an individual observation or measurement from its true meaning, which is caused by chance. Random variations appear at any stage of the study and are associated with individual variability biological properties the people or animals being studied, random measurement errors, and insufficient sample size.

Unlike systematic errors, random errors cannot be eliminated, but can be minimized. This is achieved by proper study design, increasing the number of patients in the study, repeating measurements several times, and, in addition, by estimating the probability of random error using statistical methods. It is minimization random errors is one of the main tasks statistical analysis results obtained in biomedical research.

In cases where it is found systematic errors different types When forming samples, a so-called biased (non-representative) sample is created. The sample differs in a systematic way from the population representing the subject of the study or from the population to which the results of the study are to be applied.

Reliability (internal validity) The results of the study are determined by the extent to which the research structure corresponds to the stated objectives, and to what extent the data obtained are valid for the sample studied. Based on this, a study in which the possibility of systematic and random errors is minimized should be considered reliable.

Commonly used statistical significance level(p value) reflects the likelihood of the hypothesis that there are no statistically significant differences in the estimated effects to be true. If, as a result of a statistical comparison of experimental and control groups set to p value< 0,05, то вероятность различий, возникших вследствие случайности, составляет не более 5%. Различия между величинами, имеющими такую вероятность ошибки, считаются statistically significant.

When conducting clinical trials, the following generally accepted criteria for assessing the p value are usually used:

p > 0.05 - statistically insignificant difference;

R< 0,05 - статистически значимое различие;

R<0,01 - статистически высоко значимое различие.

For example, if the relative risk (RR, the ratio of the probability of an adverse outcome in the intervention group to the probability of it in the control group) is 0.8 with p<0,05, то такое различие между группами статистически значимо.

The range within which the true value of the indicator may lie in the population from which the sample of this study was drawn is called confidence interval(DI, confidence interval, CI). It is calculated to compare the magnitude of the effect, assess the degree of equivalence of two interventions, which characterize the range of changes in the parameter within the limits of the errors of definitions, measures of statistical connection. Usually, the boundaries within which the true effect is located with a probability of 95% (95% confidence interval limits) are indicated. For example, in the example above, the point estimate is 0.8 and the 95% CI could be 0.6 - 0.99. A potentially clinically significant effect - a reduction in the incidence of an unfavorable outcome, for example, phlebothrombosis, by 20% - may not be very convincing with such a presentation of the study results, because its value may be only 2-3%.

Statistical significance estimates and CIs refer to random error only. Bias arises from errors in study design and data analysis and usually cannot be assessed by statistical means.

It is the reliability of the research results that determines its value. CE has developed recommendations on the optimal options for the structure of research conducted to solve various problems posed by researchers. It should be noted that the table below shows the types of studies that are optimal for a particular case, however, in practice, deviations from the specified scheme are allowed, primarily because in some cases the “optimal” design is not available. For example, for rare diseases, RCTs are not possible, and for exposures, RCTs are not possible and cohort studies are limited. One should be critical of the results of a study whose structure does not correspond to its task.

Generalizability (external validity)- the extent to which the results of this study are applicable to other groups of patients, for example, another gender, population, etc. Since there is an understanding of the general properties of patients with the same disease, the possibility of treating them with similar means, it is considered possible to conduct a study on a limited group of patients, and then, based on the results of the study, treat similar patients.

Table 1. Main options for the optimal research structure depending on its task

In other words, it is reasonable to assume that the subjects included in the study are comparable to others similar to them. The design of a scientific study means that the study participants correspond to the patients who are expected to be treated based on the study results. For example, participants are randomly selected from a study population. In practice, this is difficult to do, for example, since the study may include new, untreated patients, and the doctor is treating mainly patients who have been ill for many years. Therefore, in most cases, to increase the generalizability of the results, they strive to ensure that the sample is at least representative, i.e. matched the basic characteristics of the study population. To do this, one would have to avoid working with groups that differ significantly from the general population. However, drug manufacturers may specifically design studies to best demonstrate the effectiveness of their drugs, for example by selecting patients with specific characteristics. As a result, some completely benign studies have low generalizability.

In order to increase generalizability, multicenter studies are also used with the inclusion of patients from different geographical regions, i.e. the sample appears to be representative of the wider geographic area. Therefore, the results of these studies can then be more validly applied to the population of this zone.

When reading critically, you should be sure to evaluate the representativeness of the sample described in the article.

Typically, the generalizability of research results is achieved by minimizing systematic errors.

Justification of conclusions and proposals is the final and most difficult stage in completing a course (thesis) work. Before you begin to formulate conclusions and main trends on the topic under study, you need to comprehend the content of the entire work, the completeness of each section and the evidence of the argumentation. Conclusions should be formulated clearly, specifically, based on the results of the study. It is not recommended to overload conclusions with digital material, lengthy and specific details. A critical approach to the organization and methodology of accounting, analysis and audit in the organization on which the work is carried out is required. The conclusions should provide a complete picture of the validity and effectiveness of the development.

The proposals put forward by the author should be justified by describing the possibility of their practical implementation. In the case where there are several proposal options, a comparative calculation of the effect is made. When choosing an option that has the best performance, it should be taken into account that along with the direct effect, an indirect effect is possible, which, for example, can be expressed through psychological, social, physiological, statistical and other qualitative factors.

Conclusions and proposals arising from the results of the work are discussed with the supervisor and sent for use to the organization on which the work was carried out.

Structure and content of course (thesis) work

The thesis must include the following:

 Title page.

 Application from the organization to complete a diploma (course) work (if necessary).

 Assignment for preparing a thesis.

 Feedback from the manager.

 Feedback from the consultant (if necessary).

 Review.

 Abstract.

 List of conventions, symbols, terms (if necessary).

 Introduction.

 Main part.

 Conclusion.

 List of sources used.

 Applications.

IN coursework is not included assignment for its preparation, reviews from the supervisor and consultant, abstract.

The student begins writing a course (thesis) paper with an introduction and the main part based on an analysis of literary sources and practical material. It is necessary to properly distinguish between the main part and the applications. The remaining structural elements of the work are compiled at the preparatory and final stages. All components of the work must be correctly formatted and arranged sequentially, revealing the topic of the study.

The work must meet the following general requirements:

 target orientation.

 clarity of construction.

 logical sequence of presentation of the material.

 depth of research and completeness of coverage of issues.

 persuasiveness of argumentation.

 brevity and precision of wording.

 concrete presentation of the results of the work.

 evidence of conclusions and validity of recommendations.

 competent design.

Title page drawn up in accordance with established requirements (Appendices&E). It is the first page of the work.

Feedback from the manager(consultant) for a completed and properly executed thesis is drawn up according to the sample given in Appendix G.

Review of the thesis must disclose in any form all the points specified in Appendix I. The review form on paper or electronic media is transferred to the reviewer along with the thesis.

Reviewers of theses are approved by the dean of the faculty on the recommendation of the head of the department no later than one month before the defense from among the teaching staff of other departments of the university, specialists in the field of economics, employees of scientific institutions, teaching staff of other universities. The reviewer of the thesis can be the head or chief accountant of the organization (raipo), or its structural divisions, on the materials of which the thesis was carried out. If doubt arises, the reviewer has the right to request additional materials from the student regarding the essence of the work done.

Review of the courseworkwork is given by the manager and compiled in any form according to the same requirements.

Essay written in the amount of one page based on the existing thesis and should follow from its content (Appendix K).

This manual provides sample plans for theses, the main part of which usually contains three chapters. Each of them, in turn, is divided into paragraphs (sections).

The main part of the course work usually consists of two chapters. its plan includes the first and second chapters of the sample plans for theses contained in this publication.

When drawing up a plan, you need to take into account the availability of literature and practical material, as well as the chosen object of study.

By agreement with the manager, individual paragraphs can be combined or expanded. However, the overall structure of the work should not change.

In administered on four to five pages you need to do the following:

 Justify the choice of topic for the course work: determine its significance and relevance. Show the place and role of accounting and (or) analysis, control and audit as the main management functions in improving the organization’s activities and developing a market economy, in the implementation of innovative and investment programs for the development of the economy of the country, industry and organization under study. Reveal the need for their improvement in the conditions of economic development, changes in regulatory legal acts, the emergence of new information technologies, etc.

 Formulate the problem and the range of issues necessary to solve it, for example, the lack and (or) imperfection of national standards, methods of accounting, analysis, control and audit, certain economic means, inconsistency and mutual inconsistency of national and international standards that require their development, coordination, improvement (these issues can be detailed).

 Formulate the purpose of the work with justification for the interrelated set of tasks to be solved.

The purpose of the course (thesis) work is to study the organization and methods of accounting of certain funds (as well as the organization and methods of analysis, assessing the efficiency of the use of economic resources, organizing control and audit work), and developing recommendations for their improvement. The purpose of the work determines its objectives, formulated in the work plan, and involves a detailed study of problems and current practices, assessment of the results obtained, identification of reserves, reduction of losses and growth of income, development and improvement of the organization and methods of accounting, analysis, control and audit of an economic entity.

 Indicate the subject of the study - accounting methods (analysis, audit and audit) of property, liabilities, income and expenses of the organization (specific types of them should be given based on the topic of the course or thesis).

 Indicate the object of research - a specific legal entity (structural unit), its organizational and legal form and departmental subordination, form of ownership, main type of activity. It should be noted for what period the organization’s digital data was used. As a rule, the work uses data from accounting and statistical reporting for the last two years. The work may use accounting data for December of the last and (or) current year.

 Indicate the methodological, theoretical and information base on which the work was carried out. This includes the laws of the Republic of Belarus, decrees and decrees of the President of the Republic of Belarus, resolutions of the Council of Ministers of the Republic of Belarus, instructions of the Ministry of Finance of the Republic of Belarus, Belkoopsoyuz and other ministries and departments, local regulatory legal acts (charter of the organization, collective agreement, regulations on remuneration, accounting organizational policy and others), modern domestic and foreign literature on economics, etc.

The surnames and initials of academic economists, in whose scientific works questions on the problem under study have been studied and disclosed, should be listed in alphabetical order; the names of the scientific works studied should be placed in the list of sources used. It is also important to name unresolved issues on the problem under study and express the need to further improve the organization and methodology of accounting (analysis, audit and revision).

 Name the main methods of research and processing of practical material. General scientific research methods include dialectics, induction, deduction, analysis, synthesis, systematicity, the method of scientific abstraction, the method of logical inference, etc.

Special methods of accounting, economic analysis and control include the balance sheet method, comparison, sampling, survey, etc.

Chapter 1 is theoretical and methodological, includes the economic characteristics of the object of study. Based on regulatory legal acts, a review of literary and other sources, this chapter discusses the following issues:

 The essence and definitions of economic categories in the field of accounting, finance, taxation and other areas; their composition and classification, interrelation, interdependence and mechanism of formation.

 Composition and classification of accounting objects (analysis and control), methods and methods for their assessment in accounting and reporting.

 The purpose, objectives, principles, methods and methods of accounting, analysis and audit of the property, liabilities and capital of the organization.

 Regulation of methodological, organizational and technical aspects of accounting of property, liabilities and capital of an organization in national and international accounting and reporting standards, other regulatory legal acts, their use and disclosure in the accounting policies of the organization.

Based on regulatory legal acts, works of domestic and foreign authors, the essence of the problem under study is outlined, and various approaches to solving it are considered. First, the formulations of economic categories are studied and given, the problems raised and proposed solutions to them by various authors are outlined, with references to sources in the bibliography. Then they are assessed, the student’s own opinion is substantiated and ways to solve the problems under consideration are proposed. If the student agrees with the author of the material used and when expressing his point of view, it is advisable to use the following phrases: “We agree with the opinion...”, “In our opinion...”, “In our opinion...”, etc.

For clarity, it is advisable to present the main structured theoretical material (interrelated economic categories, classifications of accounting objects, etc.) in figures or tables.

Based on statistical data, it is necessary to reveal the significance and trends in the economic development of the categories under consideration; determine their place and role in making management decisions to identify and mobilize reserves for growth in activity volumes, labor productivity, optimization of production costs and costs of selling finished products and goods, improving the final results of economic activities and strengthening the financial condition and solvency of the organization.

Based on the charter, accounting and statistical reporting data, economic and financial analysis of the legal entity for the last two years, the following must be done:

 Draw a diagram of the organizational structure of the research object and consider in it the established procedure for implementing the management functions under study: accounting, analysis, audit and revision. Study the accounting policies of the organization and give a general description of the organization of accounting of the objects under study: indicate the methods and methods of accounting used by the organization (form of accounting, accounting programs and their versions, method of revenue recognition and other methods related to the object of study). Having studied the inspection reports of higher-level organizations, tax and other government bodies and, based on the results of our own research, analyze the state of accounting, the level of its automation and connections with other automated management subsystems; assess the state of the organization’s analytical, control and audit work.

 Indicate the size of the authorized capital and its changes, estimate the net assets of the organization, disclose the main activities of the organization in accordance with the charter.

 Analyze the volumes of the main types of activities, taking into account the utilization of production capacities used in the business activities of the organization.

 Draw up analytical tables and calculate the main indicators of the organization’s performance, illustrate them with diagrams and graphs.

 Based on the data of analytical tables and figures (graphs, diagrams), draw conclusions, evaluate the organization’s activities, revealing the causes and consequences of changes in the organization’s performance indicators. Analyze the growth rate and implementation of the organization’s forecast indicators. Explain the influence of these indicators on the subject and object of research of the course (thesis) work or their relationship.

In the course work, the student analyzes the main performance indicators of the organization, using the forms of tables 1.1–1.5 (optional), as well as diagrams and graphs for them.

In the thesis, the student analyzes the performance indicators and financial condition of the organization, compiles all the tables below, as well as diagrams and graphs for them.

The student needs to do the following:

1. Analyze the implementation of forecast indicators for the activities of the organization (structural unit) in the reporting period based on statistical reporting data for the previous and reporting years (Table 1.1).

Table 1.1 – Information on the implementation of forecast performance indicators

___________

End of table 1.1

Indicators	Forecast growth rate, %	200_, million rubles	200_, million rubles	Actual rate of change, %	Deviation of the actual rate of change from the predicted one, % (+; –)
1.2. At comparable prices
2. Retail turnover of public catering:
2.1. At current prices
2.2. At comparable prices
3. Sales of products from our own catering production:
3.1. At current prices
3.2. At comparable prices
4. Volume of purchases of agricultural products from the population (procurement turnover) in current prices
5. Volume of production of consumer goods:
5.1.
At current prices
5.2.
In comparable prices
6. Volume of paid services to the population:

6.1. In current tariffs

6.2. At comparable rates

Notes:

1. The most important parameters for the forecast of socio-economic development of the Republic of Belarus are established annually. In Table 1.1, the composition of forecast indicators should be specified taking into account the types of activities of the organization (structural unit) and supplemented with other established indicators (investments in fixed capital, labor productivity, etc.).

2. To calculate comparable indicators, it is necessary to indicate and correctly apply the corresponding price and tariff indices for December of last year used in the organization (consumer price index for goods, including food and non-food; index of tariffs for paid services to the population; producer price index for consumer goods and etc.).

2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Table 1.2 – Dynamics of sources of profit (loss)

Indicators	(name of structural unit, organization)	for 20__–20__
Deviation (+; –)
Rate of change, %
1. Revenue from the sale of goods, products, works, services, million rubles.
2. Taxes and fees included in revenue from the sale of goods, products, works, services, million rubles.
3. Cost of goods sold, products, works, services, million rubles.
4. Gross profit from sales of goods, products, works, services, million rubles.
5. Administrative expenses, million rubles.
6. Sales costs, million rubles.
7. Profit (loss) from the sale of goods, products, works, services, million rubles.
8. Profit (loss) from operating income and expenses, million rubles.

3. Analyze the performance indicators of the research object based on data from standard accounting statements - form No. 2 “Profit and Loss Statement”, intra-system accounting statements (in consumer cooperation - based on form No. 3 “Report on sales expenses” and form No. 7 “ Report on the cost of manufactured products (works, services) and financial results") and statistical reporting for the previous and reporting years. To analyze the performance indicators of the industry under study, the student selects one of tables 1.3–1.5.

Table 1.3 shows the main indicators of retail trade. For wholesale trade and the procurement industry, a similar table is compiled with clarification of the names of the indicators.

Table 1.3 – Key indicators of retail trade

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2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Table 1.2 – Dynamics of sources of profit (loss)

Indicators	Deviation (+; –)	Rate of change, %
1. Revenue from sales of goods in retail trade:
1.1.
In current prices, million rubles.
1.2.
In comparable prices, million rubles.
2. Taxes and fees included in revenue from sales of goods, million rubles.
3. Cost (purchase value) of goods sold, million rubles.

4. Gross profit from sales of goods in retail trade:
4.1.
In total, million rubles.
5. Costs of selling goods in retail trade:
5.1.
In total, million rubles.
5.2.
As a percentage of sales revenue (line 5.1: line 1.1 100)
6. Profit (loss) from the sale of goods in retail trade:
6.1.
In total, million rubles.
6.2.
As a percentage of sales revenue (line 6.1: line 1.1 100)
7. Retail area of stores, m2

8. Retail turnover per 1 m 2 of area (page 1.2 of table 1.1: page 7 of table 1.3), million rubles.

9. Average annual inventories in retail trade networks and warehouses, million rubles.

______________________________________________

2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Table 1.2 – Dynamics of sources of profit (loss)

Indicators	10. Time of circulation of inventory (page 9: page 1.1  360), days	11. Speed of turnover of inventory in retail trade (page 1.1: page 9), times
12. Average number of trade workers, people.


13. Labor productivity of trade workers (page 1.2: page 12), million rubles.
14. Average (average monthly) salary per 1 employee of the organization, rub.
Table 1.4 shows the main indicators of public catering.
3. Share of own-produced products as a percentage of revenue from sales of goods (page 2.1: page 1.1 100)
4. Taxes and fees included in revenue from sales of products and goods, million rubles.
5. Cost (purchase value) of products and goods sold, million rubles.
6. Gross profit from sales of products and goods in public catering:
5.1.
6.2.
As a percentage of sales revenue (line 6.1.: line 1.1 100)
7. Costs of selling goods in public catering:

7.1.
In total, million rubles.
8. Profit (loss) from the sale of products and goods in public catering:
8.1.

In total, million rubles.

Indicators	10. Time of circulation of inventory (page 9: page 1.1  360), days	11. Speed of turnover of inventory in retail trade (page 1.1: page 9), times
8.2.
As a percentage of sales revenue (line 8.1: line 1.1 100)
9. Number of seats in public catering
End of table 1.4
10. Trade turnover per 1 seat (page 2.2 of table 1.1: page 9 of table 1.4), million rubles.
11. Average annual inventories at public catering facilities and warehouses, million rubles.
12. Time of circulation of inventory in public catering (page 11: page 1.1 · 360), days

13. Speed of circulation of goods (page 1.1: page 11), times

14. Average number of catering workers, people.

_________________________________________________

2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Table 1.2 – Dynamics of sources of profit (loss)

Indicators	Deviation (+; –)	Rate of change, %
15. Labor productivity of public catering workers (page 1.2: page 14), million rubles.
16. Average (average monthly) salary per 1 employee of the organization, rub.
Table 1.5 shows the main indicators of the production of consumer goods (capital goods or intermediate goods). In organizations that perform work or provide services, a similar table is compiled, specifying the names of the indicators.
Table 1.5 – Key indicators of production activity
1. Revenue from sales of products:
1.1. In current prices, million rubles.
3. Cost (purchase value) of goods sold, million rubles.
1.2. In comparable prices, million rubles.

2. Taxes and fees included in revenue from product sales, million rubles.

Indicators	Deviation (+; –)	Rate of change, %
3. Production cost of products sold, million rubles.
4. Gross profit from product sales:
5.1.
4.2.
As a percentage of sales revenue (line 4.1: line 1.1 100)
7. Costs of selling goods in public catering:
End of table 1.5
5. Selling expenses for products sold, million rubles.
6. Full cost of products sold:
10. Average (average monthly) salary per 1 employee of the organization, rub.

4. Draw up diagrams of the organization’s main performance indicators, including indicators of the industry under study for the previous and reporting years based on the data given in tables 1.1–1.5. For example, the following indicators are considered: sales revenue, sales profit, net profit and other indicators. You can draw up a schedule of changes in individual indicators in the reporting period by quarter (month) based on accounting data.

5. Conduct an analysis of the dynamics and compliance of theoretically acceptable values of liquidity indicators, which reveal the real and projected solvency of the organization, using data from the financial statements: Form No. 1 “Balance Sheet” and Form No. 5 “Appendix to the Balance Sheet” (Table 1.6).

Table 1.6 – Dynamics of liquidity and solvency indicators

_______________________________________________________

2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Indicators	As of 01/01/20__	As of 01/01/20__	(name of structural unit, organization)
1. Current assets, million rubles.
2. Cash, million rubles.
3. Financial investments, million rubles.
4. Short-term accounts receivable, million rubles.
5. Short-term liabilities, million rubles.
6. Liquidity and solvency indicators:
6.1.
Absolute liquidity ratio [(page 2 + page 3) : page 5]
6.2.

6.1. In current tariffs

Intermediate liquidity ratio [(line 2 + line 3 + line 4) : page 5]

6.3.

Current ratio (page 1: page 5)

1. Absolute indicators are established according to the relevant items of the balance sheet, with short-term liabilities - with the exception of reserves for future expenses, and short-term receivables - according to Section V of Form No. 5.

The current liquidity ratio characterizes the share of short-term liabilities that can be repaid as a result of the sale of current assets. If this coefficient is greater than one, then the organization has the opportunity in the future to fully pay off its short-term debt obligations. And vice versa, if the coefficient is less than one, then the organization will not be able to repay them in full.

The standard values of the current liquidity ratio are set in the following amounts:

 industry – 1.70;

 agriculture – 1.50;

 transport – 1.15;

 construction – 1.20;

 trade and catering – 1.00;

 logistics – 1.10;

 housing and communal services – 1.10;

 science and scientific services – 1.15;

 others – 1.50.

6. Conduct an analysis of the dynamics of the organization’s capital structure indicators using data from the financial statements: Form No. 1 “Balance Sheet” and Form No. 5 “Appendix to the Balance Sheet” (Table 1.7).

When assessing indicators of financial independence, one should take into account the economic essence and the recommended value of the coefficients.

Table 1.7 – Dynamics of financial independence indicators

_______________________________________________

2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Indicators	As of 01/01/20__	As of 01/01/20__
1. Balance sheet currency, million rubles.
2. Capital and reserves, million rubles.
3. Borrowed sources of financing, million rubles. (page 1 – page 2)
4. Own working capital, million rubles.
5. Overdue accounts payable, million rubles.
6. Current assets, million rubles.

End of table 1.7

Indicators	As of 01/01/20__	As of 01/01/20__	Deviation (+; –) or rate of change, %
7. Indicators of financial independence:
7.1.
Financial Independence Ratio (page 2: page 1)
7.2.
Asset coverage ratio of financial liabilities (page 3: page 1)
7.3.
Financial risk ratio (page 3: : page 2)

6.1. In current tariffs

7.4.

Own funds maneuverability ratio (page 4: page 2)

The coefficients of property maneuverability and provision of own working capital are calculated subject to the availability of own working capital.

The financial independence coefficient characterizes the share of own sources of financing in the formation of the organization's assets. Its growth due to increased profits indicates an increase in the financial independence of the organization.

The ratio of the security of financial liabilities with assets (financial dependence) characterizes the share of borrowed and attracted sources of financing in the formation of the organization’s assets. The value of this coefficient should not exceed 0.85.

The coefficient of provision of own working capital characterizes the share of own funds in the formation of current assets. The standard values of this coefficient are set in the following sizes:

 industry – 0.30;

 agriculture – 0.20;

 transport – 0.15;

 construction – 0.15;

 trade and catering – 0.10;

 logistics – 0.15;

 housing and communal services – 0.10;

 science and scientific services – 0.20;

 other – 0.20.

The financial risk coefficient characterizes the amount of borrowed and attracted sources of financing per 1 ruble. own funds. An increase in the value of this coefficient indicates an increase in the organization’s dependence on external sources of financing.

The coefficient of maneuverability of own funds characterizes the share of own funds involved in the formation of current assets in the total amount of the organization’s own sources of financing.

The asset coverage ratio of overdue financial liabilities characterizes the share of the organization's overdue debt in the formation of its assets.

7. Conduct an analysis of business activity indicators using financial reporting data: Form No. 1 “Balance Sheet” and Form No. 2 “Profit and Loss Statement” (Table 1.8).

Table 1.8 – Dynamics of business activity indicators

________________________________________________

2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Table 1.2 – Dynamics of sources of profit (loss)

End of table 1.8

Indicators			Deviation (+; –) or rate of change, %
3. Revenue from sales of goods, products, works, services, million rubles.
4. Cost of goods sold, products, works, services, million rubles.
5. Turnover:
5.1.
Current assets (page 1 × 360: page 3), days
5.2.
Tangible current assets (page 1.1 × 360: : page 4), days
6. Duration of the operating cycle (page 5.2 + + page 5.3), days

6.1. In current tariffs

1. The average value of the absolute indicator is calculated using the arithmetic average based on the balance sheet data at the beginning and end of the year. At the same time, tangible current assets include the cost of inventories and costs, taxes on purchased goods, works, services (p. 210 + p. 220); accounts receivable include long-term and short-term debt (line 230 + line 240); accounts payable is calculated as the sum of lines 620 and 650.

Own funds maneuverability ratio (page 4: page 2)

When assessing business activity indicators, their economic essence should be taken into account.

The turnover of current assets in days characterizes the time the funds are in circulation. If the deviation for this indicator has a positive value, then they speak of a slowdown in funds in circulation, which entails additional attraction of sources of financing, an increase in the organization’s expenses and a decrease in profits.

If the deviation in the time of circulation of current assets has a negative value, then this leads to the release of funds from circulation, timely repayment of the organization’s obligations, a decrease in the need for loans and borrowings, and an increase in revenue and profit from the sale of products, goods, works, and services.

In the process of assessing the turnover of current assets, it is necessary to determine the amount of attracting funds into circulation (releasing them from circulation) as a result of slowing down (accelerating) the circulation of current assets using the following formula:

where  P(IN) – the amount of attracting funds into circulation (releasing them from circulation) as a result of slowing down (accelerating) the time of circulation of current assets;

Δ One– deviation of turnover of current assets in days in the reporting period compared to the previous one;

IN 1 – revenue from the sale of goods, products, works, services in the reporting period.

The turnover of tangible current assets characterizes the time spent by funds in inventories and expenses, taxes on acquired assets.

The turnover of funds in settlements with debtors characterizes the average repayment period of receivables. An acceleration in the turnover of accounts receivable leads to an influx of funds into circulation, and vice versa, a slowdown in settlements with debtors leads to their outflow from circulation.

Accounts payable turnover characterizes the average repayment period of debt to creditors. Slowing down the timing of repayment of accounts payable, on the one hand, reduces the organization’s need for loans and borrowings, and on the other hand, leads to the payment of penalties for non-compliance with the terms of contracts, deadlines for paying salaries and paying taxes to the budget.

The duration of the operating cycle characterizes the time spent by funds in inventory and financial forms.

8. Conduct an analysis of the organization’s profitability indicators using financial reporting data: Form No. 1 “Balance Sheet” and Form No. 2 “Profit and Loss Statement” (Table 1.9).

Table 1.9 – Dynamics of profitability indicators (loss ratio)

_________________________________________________

2. Conduct an analysis of the dynamics of the sources of profit (loss) based on the data of the financial statements - Form No. 2 “Profit and Loss Statement” (Table 1.2).

Table 1.2 – Dynamics of sources of profit (loss)

Indicators			Deviation (+; –) or rate of change, %
1. Average value of assets, million rubles.
2. Revenue from sales of goods, products, works, services, million rubles.
3. Total cost of goods, products, works, services sold, million rubles.
4. Profit (loss) from the sale of goods, products, works, services, million rubles.
5. Net profit (loss), million rubles.
6. Profitability (loss) indicators:
6.1.
Profitability (loss ratio) of sales (page 4: : page 2 × 100), %
6.2.

6.1. In current tariffs

Profitability (loss ratio) of expenses (page 4: : page 3 × 100), %

Own funds maneuverability ratio (page 4: page 2)

6.3.

Return on assets (loss ratio) (page 5: page 1 × 100), %

1. The average value of assets is calculated using the arithmetic average based on the balance sheet at the beginning and end of the year. The remaining absolute indicators are taken from Form No. 2 “Profit and Loss Statement”. At the same time, the full cost of goods, products, works, services sold includes all expenses by type of activity (line 030 + line 050 + line 060).

Return on sales characterizes the share of profit in the proceeds from the sale of goods, products, works, services, and in the selling price. The growth of this indicator indicates a decrease in costs associated with the production and sale of products (goods, works, services).

If the organization is unprofitable, then the level of unprofitability of the organization's assets, expenses or income is determined. Studying the level of loss in dynamics allows us to establish trends in its change (increase or decrease).

Chapter 2 course (thesis) work has a practical orientation. It reveals the organization and methodology of accounting for assets, liabilities and capital, income, expenses and financial results of an organization in order to obtain information for reporting and management of the organization.

The process of accounting for business transactions should be considered as a set of individual types of accounting work and methodological techniques performed by accounting personnel in order to timely obtain information about the activities of the organization.

This chapter covers the following topics:

 Formation of prices for goods and finished products. Application of prices in accounting and monitoring compliance with price discipline in the organization.

 Documentation of business transactions, reporting of financially responsible persons and control of the business entity over the implementation of business transactions.

 Methods for calculating depreciation of fixed assets and intangible assets, wear and tear of special clothing, equipment and household supplies; gross profit and distribution costs for goods sold; taxes and fees, other calculated indicators. Improving these techniques.

 Features of the working chart of accounts of a legal entity, organization and methods of accounting of business transactions, their improvement in the conditions of automated processing of accounting and analytical information. Content of information about the studied accounting objects and its disclosure in accounting registers and financial statements, their improvement. Obtaining data for operational and statistical reporting, for tax accounting and reporting purposes.

The student reveals all the questions in this chapter on the basis of a critical assessment of the studied regulatory legal acts and comments to them, published scientific and scientific-practical materials on the topic of research and current accounting practices of the studied objects of assets, liabilities, assets, capital, income, expenses and financial results of activities organizations. In this case, you need to focus on specific practical digital material of a legal entity, presented in the appendices to the work.

The work should describe the procedure for automated accounting of the objects under study. The student receives the necessary output typograms on the research topic at the organization and submits them as attachments to the work. At the same time, it is necessary to give a critical assessment of the identified shortcomings in documentation and accounting methods of business transactions, the effectiveness of the applied (recommended for use) accounting program ( 1C-Enterprise, automated workplace of Belkoopsoyuz, Galaktika), justify the possibilities and ways of further improving the organization and accounting methods. The material is considered from the perspective of meeting management needs, ensuring the efficiency of obtaining information, its completeness and reliability, and compliance with international financial reporting standards. When considering issues, it is necessary to take into account modern business conditions and the practical experience of the organization on whose materials the work is carried out.

Traditionally, scientific knowledge has been defined as reliable knowledge. Such knowledge must have an unshakable justification. But what is the rationale for this? This problem is all the more important because scientific research as such is the process of developing new scientific knowledge, one of the types of cognitive activity. A necessary component of the study is the analysis and synthesis of the results obtained. Correct interpretations and justification of research results allow us to correctly formulate new facts and laws, verify the correctness of initial hypotheses, etc.

In the development of scientific research we can highlight two interconnected process: On the one side, search and discovery of new truths in science, on the other hand, their justification. The contrast between these contexts arose after science moved from the accumulation, systematization and generalization of factual material to its theoretical analysis and explanation. Previously, natural science was limited to establishing the simplest patterns in nature and the discovery of empirical laws; later, to explain them, it was necessary to move on to the discovery of more essential and universal theoretical laws. Empirical laws can be discovered through observation and experimentation using the methods of induction. However, with the help of such procedures it is impossible to discover theoretical laws, because they are laws about unobservable objects and therefore do not contain empirical concepts. The practice of scientific research has convincingly demonstrated the correctness of this thesis. In this regard, there is a radical revision of previous ideas about the process of scientific research and criticism begins of the possibility of the existence of a special logic of discovery and the question of ways and methods of substantiating scientific knowledge is proletarianized.

Rationale is a procedure for presenting certain convincing arguments or arguments by virtue of which any statement or concept should be accepted as true. Justification usually includes a whole series of mental actions relating not only to the position under consideration, but also to the system of statements, the theory, of which it is an integral element.

Highlight general and comparative rationale.

General scheme or structure, the absolute justification is as follows: "A must be accepted by virtue of C", where A is the position being justified and C is the justification. Structure of comparative reasoning: “It is better to accept A than B because of C.” for example, the statement “We should accept that the sky is blue under normal conditions, since direct observation speaks in favor of this” is an absolute justification. The expression “It is better to accept that the sky is blue than to accept that it is red, based on the principles of atmospheric physics” is a comparative justification for the same statement “The sky is blue.” Comparative justification is sometimes also called rationalization: in conditions where absolute justification is unattainable, comparative justification represents a significant step forward in improving knowledge, in bringing it closer to the standards of rationality. It is obvious that comparative justification is not reducible to absolute justification.

In general, there are two main and most common justification strategies knowledge. Unlike fallibizism, which substantiates knowledge by refutation, conventionalism(lat. conventio - agreement) believes that scientific theories are based on arbitrary agreements (conventions) and their choice is governed by considerations of convenience, simplicity, usefulness, and so on - criteria not related to the concepts of the theory itself. The founder of conventionalism is J.A. Poincaré - characterized the axiom systems of various mathematical theories as agreements that are outside the field of truth or falsity. The preference of one system of axioms over another is due to the principle of convenience. Poincare considered the postulates of geometry as useful agreements, emphasizing that, along with such agreements, there are also useless agreements.

Let us consider in more detail the most important methods used to substantiate acquired knowledge - proof, refutation, confirmation, explanation, interpretation, justification.

Proof- a logical procedure in which an expression with unknown meanings is derived from statements whose truth has already been established. The structure of the proof: thesis (this is an expression whose truth is established), arguments (statements with the help of which the truth of the thesis is established), additional assumptions (additional expressions that are used in the course of evidence), demonstration. Example: proof of the theorem. Proof can be: direct (the thesis follows from the evidence found), indirect (they go in a roundabout way, using false statements), apagogical (proof by contradiction), disjunctive (truth is established by eliminating all contradictions).

Refutation– establishes the falsity of the thesis. There are two varieties:

By evidence of antithesis(first the antithesis is formulated, i.e. a statement opposite to the thesis, and then the truth of the antithesis is established).

- establishing the falsity of the investigation, arising from the thesis (an assumption about the truth of the thesis, from which a corollary is drawn, and then the falsity of the corollary is proven) - this is called reduction to absurdity.

With the help of refutation, a negative result is achieved. But this is positive: it narrows the search for the true position.

Confirmation- This is another type of justification. It plays a special role in the presence of hypotheses (positions whose truth needs to be proven). Confirmation and proof differ in that when proving, the complete truth of the expression being proven is established, and when confirming theoretical positions, only partial truth is established. It is also important that what is being confirmed and what is being confirmed are at the same level of cognition. This method is not suitable if theoretical principles are confirmed by empirical data, because different levels of knowledge.

If confirmation serves to strengthen a certain thesis in terms of its truth, then objection aimed at weakening it. Objections are divided into direct (the shortcomings of the thesis are revealed through its consideration) and indirect (directed not against the thesis itself, but against the arguments given in support of it).

Explanation– another method of substantiating research results. Explanations are divided into object-based (i.e., revealing the essential characteristics of a phenomenon; for example, the explanation will be the answer to the question of why a magnetic field is formed around a conductor) and subjective (the activity of the subject is taken into account). Subjective explanation takes into account that the same fact can receive different explanations depending on the historical context, activity, conditions, etc.

Interpretation- attributing some meaningful meaning or meaning to the symbols and formulas of a formal system. As a result, the formal system turns into a language that describes a particular subject area. A classic example of interpretation is the discovery of a model (a fragment of reality), the properties of which were described by Lobachevsky’s geometry. It took a lot of time to find a field of activity in which this theory could be applied (surfaces of negative curvature).

Justification– the term is applied in relation to some practical action (practical or mental). To justify an action means to bring some value consideration in its favor, i.e. a statement about what we should strive for, what is our duty, preference, ideal. Justification, as a rule, or rather arguments are accompanied by the words “good”, “bad”, “equal”, “obligatory”. The lack of justification makes any statement unfounded and, as a rule, represents an empty, declarative attempt to create the impression of meaningfulness, content and scientific character of the proposed concept.

determined by the adopted methodology and research methodology, a comprehensive analysis of the results of the functioning of the penal system in the conditions of its reform. In general, the study is based on the works of scientists in the field of law, management,

sociology, psychology and economics, which determined its complex nature. During the dissertation research, more than 450 employees of the penal system were interviewed using a specially designed questionnaire, taking into account a representative sample (their attitude towards the ongoing reform), and the main indicators characterizing the personnel potential of the system were studied. The formulated conclusions and proposals are based on a comprehensive analysis of legal acts regulating the activities of the penal system, international legal standards, and historical experience in reforming the penitentiary system. In preparing the work, the personal professional experience of the author was also used, who served for a long time in territorial institutions and penitentiary bodies, and for the last five years as the head of the Main Directorate for the Execution of Punishments of the Ministry of Justice of Russia.

Testing and implementation of research results. The main results of the study were used and implemented in the preparation of the Concept for reforming the penal system for the period until 2005, Decree of the Government of the Russian Federation dated August 29, 2001 No. 636 “On the Federal Target Program for Reforming the Criminal Executive System of the Ministry of Justice of the Russian Federation for 2002-2006.”

Certain provisions of the dissertation were used in the preparation of concepts and programs for reforming specific areas of the penal system’s activities (educational work with convicts, legal support, organization of work with personnel, development of enterprises in correctional institutions, educational and scientific activities).

of the penal system). Many of the author’s ideas were implemented in the preparation of legislative and regulatory acts aimed at improving the procedure and conditions for applying measures of criminal procedural restraint in the form of detention, humanizing the procedure and conditions for serving sentences in the form of imprisonment, and introducing new types of punishments.

One of the forms of testing and implementation of the results of the research was the author’s speeches at international events! plh and Russian scientific and scientific-practical conferences, as well as publications on the research topic. The dissertation materials are used in the educational process in educational institutions of the penal system of the Ministry of Justice of Russia, the Academy of Management of the Ministry of Internal Affairs of Russia in the training of management personnel in the course “Theoretical foundations of management in law enforcement” and the academic disciplines: “Organization of management in the penal system”, “Operational investigative activities”.

Structure and scope of the dissertation. The dissertation consists of an introduction, two chapters, a conclusion, a list of references and applications.

The problem of substantiating the results of scientific research. Types of justifications. Justification of conclusions and proposals

Structure and content of course (thesis) work

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