Guidelines for the implementation of the final qualifying work. Methodological development on the topic: guidelines for the implementation and defense of the final qualification work (thesis project)
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Federal Agency for Education of the Russian Federation
SEI HPE "South Ural State University"
Department of Accounting and Analysis
Guidelines for the implementation of the final qualifying work
Chelyabinsk
practice diploma normative control
- Introduction
- 1. WRC implementation process
- 1.1 Undergraduate practice
- 1.2 Diploma design
- 1.2.2 WRC implementation steps
- 1.3.3 Norm control VRC
- 1.3.4 WRC pre-defense
- 1.3.5 Admission of the head to the defense of the WRC
- List of sources used
Applications
introduction
The purpose of the final state certification is to assess the ability of a graduate of the Department of Accounting and Analysis (hereinafter - the Departments) to perform professional tasks in accordance with the requirements of the state educational standard of higher professional education in the specialty 080109 "Accounting, analysis and audit".
The final stage of the final state certification is the implementation and defense of the final qualification work (WQR). To conduct the final state certification, a State Certification Commission (SAC) is created.
During the implementation and defense of the WQR, the theoretical and practical knowledge of students obtained in the process of studying at the university is revealed. WRC gives the SAC an opportunity to objectively assess the level of preparation of a graduate student.
The tasks of the WRC are:
1) substantiation of the relevance of the problem under study;
2) systematization of theoretical knowledge and development of a critical approach to the assessment of the current accounting and analytical practice;
3) analysis of the collected factual material based on the creative use of the accumulated knowledge and skills of analytical work;
When performing the WQR, the student must show knowledge of regulatory legal acts, economic literature, demonstrate the ability to creatively apply the knowledge gained in practice, be able to analyze and summarize the information collected, use the results of this analysis to develop recommendations for improving accounting.
The purpose of these guidelines is to clarify the questions that graduate students may have regarding the procedure for completing and defending the WQR. The instructions contain materials borrowed from the source.
1. PROCESS
The following basic requirements are imposed on the WRC:
a) the topic of the work must be relevant;
b) the work must be performed on the materials of a particular enterprise;
c) the work should solve modern problems of the theory and practice of accounting, analysis and audit;
d) the materials contained in the work must be presented in a logical sequence;
e) conclusions and proposals should be clear, specific, convincing, have a numerical assessment of the effect of their application and practical significance.
The requirements for the WRC are based on the fact that the graduate must have research skills, which are determined by the fulfillment of certain requirements:
1) the socio-economic essence of the studied phenomena should be revealed and the student's own position on theoretical and methodological issues should be stated.
3) justified proposals developed on the basis of specific factual material should be put forward.
WRC is carried out in three main stages:
1) undergraduate practice;
2) diploma design;
3) adjustment of the WRC according to the comments of the head, normative controller, head of the department.
At the stage of undergraduate practice, the information necessary for writing the WRC and the final formulation of its topic are collected; at the stage of graduation design, the actual writing and execution of the WRC takes place; at the stage of correction, the shortcomings identified when considering the printed text of the work by the named persons are corrected.
Prior to the beginning of the pre-diploma practice, the student should first formulate the topic of the WQR, which should be relevant for the organization in which the student is undergoing pre-diploma practice. In addition, the research topic should be of both scientific and practical interest to the student himself.
WRC, as a rule, is of an applied nature, which involves identifying problems and shortcomings in accounting, auditing and analysis in the organization under study. Based on the results of the WRC, specific measures (and their economic justification) should be developed aimed at improving the activities of the organization in the issues under study. In some cases, in agreement with the head of the WRC and the head, it is allowed to carry out the WRC of a theoretical nature, which involves the disclosure of issues in the field of fundamental scientific research.
An indicative list of WRCs is given in Appendix A. By agreement with the head and leader of the WRC, it is allowed to formulate a topic that does not correspond to the topics defined in this Appendix. If a student has difficulty in choosing a topic of work, it is necessary to decide on the topic of research together with the head of the WRC.
When choosing a WRC topic, the size of the analyzed enterprise should be taken into account. For small businesses, the topic of work should be comprehensive, for example, “Accounting and auditing ...” or “Accounting and analysis ...”, since when working on a narrower topic, there will not be enough practical material.
1.1 Undergraduate practice
Undergraduate practice is a certain sequence of actions.
1.1.1 Meeting of graduate students with the head of the department
The representative of the department informs graduate students (hereinafter referred to as students) in advance about the upcoming meeting with the head of the department (hereinafter referred to as the head), which has an organizational and advisory nature. The student must have electronic media with him to record methodological materials, which may be transferred to the head. The head briefly characterizes the content of the stages of the WQR, answers students' questions, issues methodological materials necessary for undergraduate practice and subsequent writing of the WQR, including the schedule for passing the final state certification. This schedule reflects the deadlines for passing the stages of the final state certification, approved by the head.
Immediately after the meeting with the head, the student fills out an application form for assigning to him a pre-formulated WRC topic and its proposed head (Appendix B). The student must provide contact information on the application.
The head reviews and approves applications, appoints the heads of the WRC. The application remains at the department and serves as the basis for the formation of an order for the approval of WRC topics. If the topic of the WQR is corrected by the head or supervisor, this is brought to the attention of the student by the head of the WQR. In addition, the student can find out the updated wording of the WRC topic from the secretary of the department. It should be borne in mind that this wording is not final, and can be adjusted at any time until the end of the defense of the report on undergraduate practice by mutual agreement of all interested parties. If the topic of the WQR is changed by the head or head of the WQR, this change is brought to the attention of the student by the head of the WQR. If a student initiates a change in the topic of the WQR, then he needs to re-fill out the application form with the corrected wording of the topic (see Appendix B) and submit it to the department (before defending the report on undergraduate practice).
The head appoints the head of the WQR, taking into account the preferences of the student presented in the application, before the start of undergraduate practice. At the discretion of the head, another head of the WQR may be appointed, not indicated in the student's application, of which the student will be informed simultaneously with the start of the practice.
1.1.2 Interaction with the head of undergraduate practice from the university and the execution of a report on its results
The interaction of the student with the head of the WQR is carried out by agreement of the parties through face-to-face communication and (or) using communication means of communication (telephone, fax, e-mail). The duties of the head of the WRC include the provision of consulting services to the student on the implementation of the report on pre-diploma practice, and the student's duties at the stage of pre-diploma practice are the high-quality and timely execution of the report on its results.
The purpose of undergraduate practice is to collect information necessary for the final choice of the topic of the WRC and its further implementation.
The main tasks of undergraduate practice are:
1) consolidation of theoretical knowledge gained during training;
2) gaining experience in a real organization;
3) implementation of the practical part of the WRC.
Particular tasks of undergraduate practice should correspond to the main sections of the report on undergraduate practice.
To achieve the goal and solve the problems of undergraduate practice, the student must:
1) study the setting of accounting in the base organization;
2) to analyze the financial position and financial results of the base organization;
3) complete the practical part of the WRC.
Prior to undergraduate practice, the student must submit to the department a letter from the base organization confirming the possibility of internship.
In the course of undergraduate practice, the student must keep a practice diary (Appendix B).
The implementation of the practical part of the WRC consists in identifying the features of accounting for the object under study, conducting an analysis, auditing, and developing recommendations to eliminate the identified shortcomings. At the same time, it is necessary to collect copies of documents, which in the future, depending on the topic of the WRC, can be used as an information base for its implementation and (or) annexes to it. During undergraduate practice, it may turn out that the chosen topic of the WRC is not relevant for the base organization, or does not correspond to the usual scope of the WRC (it is set too broadly or, conversely, narrowly), or is not of interest to the student. In these cases, the theme of the WRC is subject to change. The procedure for adjusting the WRC theme was presented in paragraph 1.1.1.
The results of undergraduate practice are reflected in the report; the form of its title page is presented in Appendix D. A diary of undergraduate practice and a description of the internship leader from the organization (Appendix D) must be attached to the report.
The report on undergraduate practice should have the following structure.
Introduction, which should contain: 1) the purpose of undergraduate practice (given above); 2) the main and (or) particular tasks of the practice (in accordance with the sections of the practice report below).
1. General information about the organization. Such information includes, in particular: legal form, types of activities, number of employees, production and sales volume, property value, profitability of products sold, etc. In this section, as in others, only the features of the basic organization should be given.
2. Management of the organization.
2.1. Documents regulating economic activity. These include articles of association and memorandum of association. In the report on undergraduate practice, brief extracts from these documents should be given, reflecting the features of the base organization.
2.2. Scheme of the organizational structure of management. This scheme can be given in the appendix to the report on undergraduate practice.
3. Organization of accounting.
3.1. The organizational structure of the accounting service (in the form of a diagram).
3.2. Job descriptions for accountants. The main provisions of the job descriptions of accountants who carry out accounting for the object under study should be given. If these job descriptions do not exist in the organization, then they should be developed.
3.3. Accounting policy. In the course of describing the accounting policy of the base organization, one should assess its compliance with the requirements of PBU 1/2008 "Accounting Policy of the Organization" and other regulatory documents, develop recommendations for correcting the identified shortcomings, at least in terms of the WRC topic.
3.3.1. Organizational and technical section of accounting policy.
3.3.1.1. Applied non-unified forms of primary accounting documents, as well as forms of documents for internal reporting. It is necessary to describe their content, purpose, assess the presence of mandatory details, approved accounting policies.
3.3.1.2. Documentation schedule. If there is no workflow schedule in the organization, then it should be developed, at least in terms of accounting for the object under study.
3.3.1.3. Form of accounting. The content of the details relating to the object of the WRC study should be described.
If accounting is partially or fully automated in an organization, then appropriate computer programs should be studied. In doing so, the following questions should be answered:
Accounting for which objects is automated and using which programs;
What accounting registers are generated automatically;
What is the sequence of working with the program: actions and results obtained (on the example of an operation to account for the object under study);
What are the disadvantages of the program used and the advantages compared to alternative programs.
3.3.1.4. The procedure for conducting an inventory of the assets and liabilities of the organization. If such a procedure is not established, then it should be developed, at least for the accounting object under study.
3.3.1.5. The procedure for monitoring the legality and expediency of business operations. Such control can be carried out by an internal auditor, an auditor, an employee of the accounting department, the financial department and other persons.
3.3.1.6. Working chart of accounts. Synthetic and analytical accounts of the object under study should be given.
3.3.2. Accounting policy for accounting purposes. You should indicate the accounting methods by which one option is selected from several allowed by regulatory documents, and focus on the options chosen by the base organization.
3.3.3. Accounting policy for tax purposes.
3.3.3.1. taxes paid by the organization. They should be listed and briefly described.
3.3.3.2. Tax registers. If the forms of registers developed in the organization are used, then their content should be described.
3.3.3.3. Methods of tax accounting. It is necessary to indicate the tax accounting methods by which one option is selected from several allowed by the Tax Code of the Russian Federation, and focus on the options chosen by the base organization.
3.4. Financial statements. Necessary:
1) list the forms of financial statements and the timing of their submission;
2) evaluate the correctness of reporting by establishing the correspondence of data of interrelated lines of reporting forms;
3) evaluate the correctness of reporting on the basis of a comparison of reporting data and the general ledger and other accounting registers.
4. Practical part of WRC(in the part that does not repeat the information of sections 1 3 of the practice report). This section can be called, for example, “Accounting and analysis of the movement of materials in CJSC Uralstroy-2”, etc. In addition to the actual practical part of the WRC, this section should contain a list of legal acts and literature that will be used when writing the WRC.
5. Analysis of financial results and profitability(in the part that does not repeat the information in section 4 of the practice report).
Conclusion (should contain information about the identified shortcomings and recommended ways to eliminate them).
Applications. The appendices to the report on undergraduate practice should contain copies of the documents of the base organization that are directly related to the topic of the WRC or contain the shortcomings reflected in the report.
1.1.3 Verification by the head of the university of the report on undergraduate practice, its adjustment, normative control
After preliminary preparation and execution of the report on undergraduate practice (hereinafter referred to as the report), it is submitted to the head of the WRC for reviewing its content and design. At the same time, the content of the report must comply with the above structure, and its design must comply with the requirements of the standard for the design of a research report.
If the report does not meet the current criteria for content and design, the head of the WQR has the right to require the student to make appropriate adjustments to the report. Otherwise, the report is not allowed to be checked by the head and, therefore, to be defended.
1.1.4 Checking the report on undergraduate practice by the head of the department and allowing it to be defended
The manager reviews the report for compliance with the content and design criteria and allows (or does not allow) the report to be defended.
Only fully completed and compliant reports are allowed to be protected. Admission to the defense is issued by the head of the corresponding stamp on the title page of the report.
In the event that the head of the report revealed a discrepancy with the requirements, it is subject to correction by the student. If the shortcomings of the report, determined by the head, are not eliminated, the head of the report is not allowed to defend, which is also issued with the appropriate visa.
1.1.5 Protection of the report on undergraduate practice
The defense of the report is carried out by a commission consisting of two or three teachers, including the head. Deadlines for the protection of reports are assigned in accordance with the schedule of the final state certification. If a student fails to appear at the appointed time for an unexcused reason, the report is considered unprotected, which may serve as a basis for non-admission to the next stage - graduation design.
The defense is carried out in the form of an interview with the student on the content of the report.
The evaluation of the defense of the report on undergraduate practice is carried out according to the following set of criteria:
1) the completeness of the content of the issues to be disclosed in the report;
2) knowledge of the current state of affairs at the enterprise under study.
3) literacy of presentation;
4) compliance with the requirements for the preparation of the report;
5) the quality of answers to the questions of members of the commission during the defense.
In case of unsatisfactory protection of the report, its repeated protection is assigned, as a rule, not earlier than in 2 days.
The date of the defense of the report is the last date for possible adjustment of the theme of the WRC. The initiative for this adjustment can come from both the student and the supervisor or supervisor. The final wording of the theme of the WRC is made by agreement between these parties.
To the next stage - graduation design - only those students who are included in the order on the approval of the topics of the WRC are allowed.
1.2 Diploma design of WRC
Diploma design includes actions that continue the study of issues on the topic of the WRC at the stage of pre-diploma practice.
1.2.1 Getting an assignment for the WRC
The assignment for the WRC is carried out within the time frame indicated in the schedule of the final state certification.
In this assignment, the subject of the WRC formulated in the order for its approval, the initial data for the performance of the work, its approximate structure, which can be adjusted at any time before the finalization of the work, are put down. The task is a document that is part of the main elements of the WQR, and is signed by the student and supervisor. The assignment for the WRC is issued by its head, and the form presented in Appendix B is filled in. This form can be corrected immediately before the final execution of the WRC.
1.2.2 Implementation of the WRC
The implementation of the WRC involves:
The formulation of the relevance, purpose, object, subject, tasks and information base of the WRC research (these elements have already been previously identified in the report on undergraduate practice);
Selection and study of the necessary normative, educational, methodological and periodic sources (previously this work has already been done in undergraduate practice);
Development of a detailed WRC plan;
Implementation of the structural elements of the WRC.
1.2.3 Formulation of the relevance, purpose, object, subject, tasks and information base of the WRC research
The relevance of the study is the degree of importance at the moment and for a given situation for solving a given problem, question or task. For WRC, it is enough to reflect the relevance on 1 page of the text. The topic may be relevant due to the fact that: 1) certain aspects of the topic are not sufficiently studied, and the study is aimed at filling this gap in knowledge; 2) the paper proposes a solution to a practical problem based on the data obtained in the framework of undergraduate practice.
The purpose of the study is the final result of the WRC. The purpose of the WRC should be one, not several. The expression is unacceptable: "... The main goals of the work are ... ..". The goal should be aimed at solving either a socially significant problem or a private problem of a particular enterprise. As a rule, the purpose of the WRC is the development of measures aimed at improving the organization of accounting or increasing the efficiency of the organization in relation to the object of study.
The object of research should be a process or phenomenon that generates a problem situation and is chosen for study in the WRC. As an object of study in the specialty "Accounting, analysis and audit" it is impossible to consider the organization as a whole. The object of research on accounting of individual objects and audit is property, liabilities, business transactions. The object of analytical research is economic indicators corresponding to the theme of the WRC. Depending on the specific topic of the work, the definition of the object of study may be different.
Examples of objects of study
The object of the study on the topic “Accounting, analysis and audit of bill transactions (on the example of LLC “…”)” is the property, liabilities and business operations of LLC “…” using bills.
The object of the research on the topic “Justification of the choice of the form of accounting and taxation system (on the example of LLC “…”)” is the forms of accounting and taxation system of LLC “…”.
The object of the study on the topic “Analysis of financial statements (on the example of OJSC “…”)” is the indicators of the financial statements of OJSC “…”.
The subject of research is what is within the boundaries of the object of research and determines the topic of research. The subject of research in the works on accounting, analysis, audit is the economic activity of the base organization.
Examples of research subjects
The subject of the study on the topic “Accounting, analysis and audit of bill transactions (on the example of LLC “…”)” is the economic activity of LLC “…”.
The subject of the study on the theme "Accounting and audit of payroll calculations (on the example of OJSC "...")" is the economic activity of CJSC "...".
Research tasks should be considered as actions that are necessary to achieve the goal (problem solving). As a rule, subsections (points) of the study are agreed upon in accordance with the tasks set. As research objectives in works on accounting, analysis, audit can be: 1) research and analysis of regulatory legal acts and educational literature relating to the object of study; 2) assessment of the organization of accounting, analysis and audit of the object of study in the organization; 3) economic justification and development of measures aimed at improving the accounting of the research object in the organization, etc.
The information base of the study is the sources of information used in the work: regulatory legal acts, educational and methodical literature, periodicals, materials of undergraduate practice, other data of the analyzed enterprise.
1.2.4 Selection and study of the necessary normative, educational, methodological and periodic sources
The selection of the necessary sources for writing the WRC is made by the student independently after the approval of the topic of the work. The head of the WRC, based on the topic of the work, may recommend the use of any individual sources. In this case, it is necessary to refer to the catalogs of libraries. It is also necessary to use the materials of lectures and seminars, legislative and legal sources, information resources of legal reference systems (Garant, Consultant+, etc.), the Internet. It is unacceptable to use textbooks and regulations that do not take into account the latest legislative changes.
When selecting educational and methodological sources, one should refer mainly to publications of recent years. The normative legal acts used must be in the latest version.
Independent work in the selection of the necessary educational, methodological and legislative sources does not exclude, but, on the contrary, involves systematic consultations with the supervisor.
Preliminary acquaintance with information sources is necessary to obtain a clear idea of the topic and prerequisites for the study for drawing up a WRC plan. In the direct writing of the WRC, the selected sources will be its theoretical basis. After compiling and agreeing with the supervisor of the WRC plan, one should proceed to a more detailed study of the selected information sources, processing the factual material collected during undergraduate practice in order to systematize and analyze them.
1.2.5 Development of a detailed WRC plan
A detailed WRC plan should contain sections of work, divided into subsections, paragraphs, subparagraphs, as well as an introduction and conclusion. In the WRC, theoretical and practical materials should be presented sequentially. An example of a detailed WRC plan is given in Appendix E.
When presenting theoretical material, one should first consider the regulatory regulation of the issue in accordance with the topic, the basic concepts and general provisions on accounting (analysis, audit), and then - special cases of applying accounting methods (analysis, audit) in various situations. On the debatable issues of the topic, you should give a brief review of the literature, critically evaluate the positions of various authors and justify your own.
When presenting practical material, first of all, general information about the organization under study should be given. The practical material should end with indications of the shortcomings identified during the implementation of the WRC in relation to the object of study and recommendations for their elimination.
A summary should be given at the end of each section.
When developing a plan, it should be taken into account that the volume of the WRC should be 75-90 pages of computer text, excluding applications.
1.2.6 Implementation of the structural elements of the WRC
The WRC contains the following elements in the following order:
1) title page (Appendix G);
2) task for the WRC (Appendix K);
3) abstract (Appendix L);
5) introduction (Appendix M);
6) the main content of the work, divided into sections, subsections, paragraphs, subparagraphs;
7) conclusion (Appendix H);
8) list of sources used;
9) applications.
Title page filed in the WRC first, contains the exact title of the topic in accordance with the order, which is given in the assignment for the WRC. It must be signed by the student himself, the supervisor, the normative controller. An example of the design of the title page of the WRC is given in Appendix G.
Task for WRC contains a list of the main issues that should be disclosed in the work, as well as indications of the main information sources. The task is signed by the student and the supervisor, approved by the head of the graduating department.
abstract represents basic information about the job.
The abstract must contain: information on the volume of the WRC; the number of illustrations; tables; applications; sources used; list of keywords; abstract text.
The list of keywords should include from 5 to 15 words or phrases from the text of the WRC, which characterize its content to the greatest extent and provide the possibility of information retrieval.
Key words are given in the nominative case and are printed in capital letters in a line, separated by commas.
An example of a list of WRC keywords on the topic "Accounting and analysis of fixed assets":
FIXED ASSETS, COST OF FIXED ASSETS, INVENTORY OBJECTS, DEPOSIT METHODS, STRUCTURE OF FIXED ASSETS, MOVEMENT OF FIXED ASSETS, RATE OF CAPITAL, WEAR.
The text of the abstract should reflect in the following sequence:
Object of study;
Objective;
Economic efficiency or significance of the work, evaluation of the results of the WRC.
If the final qualifying work does not contain information on any of the listed structural parts of the abstract, then it is omitted in the text of the abstract; while the sequence of presentation is preserved. The abstract should not exceed one page. An example of a WRC abstract is given in Appendix L.
Introduction to the WRC should include:
1) substantiation of the relevance of the research topic;
2) the object of study;
3) the subject of the study;
4) the purpose of the study;
5) research objectives;
6) the information base of the study.
The approximate volume of the introduction is 2-3 pages. An example of the introduction of the WRC is presented in Appendix M.
The main content of the work It is presented, as a rule, in three or four sections, each of which is divided into subsections. It is advisable to complete each section with brief conclusions, which helps to strengthen the logic of the study.
WRC materials should be presented clearly, clearly, consistently, observing the logic of transition from section to section and from subsection to subsection.
Accepted scientific terminology should be used, repetitions of well-known provisions found in textbooks and manuals should be avoided. It is necessary to clarify only little-known or controversial concepts, making reference to authors who express different opinions on the same issue, and expressing their own point of view.
Throughout the WRC there should be uniformity of terms, designations and conditional abbreviations.
The text of the work should not contain personal pronouns. The text is presented in an impersonal form.
Examples of presenting the text of the WRC in an impersonal form
“... as a result of the study, it was proved that the use of this formula allows ...”; "... as a standard value of reserves in the work is adopted ...".
The text of the work does not allow the use of terms that are professional jargon used in everyday life by a narrow circle of specialists.
Examples of terms that are professional jargon that are not allowed to be used in the text of the WRC:
- "sick leave" (certificate of temporary disability);
- “posting” (accounting record, correspondence of accounts);
- “posting on accounts” (reflection of business transactions on accounting accounts);
- “balance currency” (balance sheet total).
When writing the main part of the WRC, there should be no obvious disproportion between the volumes of sections of the work.
AT imprisonment the conclusions and proposals arising from the purpose and content of the work are briefly and logically sequentially stated. The text of the conclusion should correspond to the tasks of the work to the maximum extent. The proposed measures and recommendations in the WRC to improve the organization of accounting, control, based on the results of the audit and economic analysis should have links to pages, tables in the main text of the work or in the appendices, where these proposed measures and recommendations are described in detail. The conclusion ends with an assessment of the prospects of the problem under study as a whole. It should be clear from the text of the conclusion that the purpose and tasks of the WRC have been fully fulfilled.
The approximate volume of the conclusion is up to 4 pages.
An example of the conclusion of the WRC is presented in Appendix H.
List of sources used should contain only those information sources, links to which are in the text of the WRC. The design of the list must comply with the requirements of the Standard for Bibliographic Recording and other standards to which it refers.
Applications to the work contain all the supporting material, which, when presented in the main part, clutters up the text: intermediate calculations, tables, graphs, etc., or materials containing the largest (in terms of volume) research results. For example, in the process of research, the student developed the accounting policy of the organization, which is submitted for defense. The volume of this document is usually significant. In this case, the accounting policy of the organization can be drawn up as an application. Copies of documents that have unified forms should not be included in the application (if no shortcomings have been identified in their design). Each application should have a link in the text of the work.
1.3 Correction of the WRC according to the comments of the head, normative controller, head of the department
This stage involves performing the actions in the following sequence.
1.3.1 Viewing and conducting preliminary standard control by the manager
Drafts of the completed parts of the WRC are provided by the student for viewing by the supervisor (in the form determined by the supervisor). The supervisor previews the materials submitted to him and, if necessary, recommends the student to make the necessary adjustments to the content and design of the text of the WRC in accordance with the requirements of the standard. The student must also submit to the supervisor a report on the results of the WRC and illustrations to it (handout) to check their content, correctness and clarity. After making all the amendments of the leader, the student completes and draws up the WRC in full, signs it and submits it, along with the report and completed illustrations, to the leader. The WRC is then submitted to an external reviewer for review.
1.3.2 Obtaining feedback, reviewing the WRC
Regardless of the chosen directions, the final qualification contains two structural elements: a graphic part and an explanatory note (text part).
The grafical part project direction should be presented in a design project. It is a particularly important component, since it is the most holistically visually expressed project idea. When performing the graphic part of the project, a graduate student must demonstrate not only a high content level of an artistic and design idea, but also a high artistic level of graphic performance and compositional organization of tablets. In the absence of a perspective image of an object on the tablets, a series of perspective drawings or a layout is possible.
The grafical part methodological and research areas can be presented:
design and graphic development with artistic design of the design of the object;
creative design project in the material;
products of decorative and applied arts and other artistic compositions of applied aesthetic value, technologically executed and designed in the material in the context of the WRC theme.
More detailed requirements for the design of the graphic part are presented in paragraph 3.3 of these guidelines.
In the explanatory note (text document) of the WRC, in accordance with the basic requirements for the final qualification work, the following structural elements can be distinguished:
title page;
assignment for WRC;
introduction;
the main part, represented by sections, including subsections and paragraphs;
conclusion;
list of sources used;
Appendix;
feedback from the head (not filed);
review (not filed).
Title page is the first page of the WRC, the page number is not indicated on it. The title page must include:
indication of departmental affiliation of the university;
full name of the university, institute, faculty (if any), graduating department;
name of the topic and type of WRC;
name and code of direction or specialty;
surname, name, patronymic and signature of the student who performed the work;
position, academic degree, academic title, surname, initials and signature of the head;
indication of the place and year of the WRC.
A sample of the design of the title page of the explanatory note of the final qualification work is given in Appendix B.
Task for WRC establishes the boundaries and depth of the development of the topic, as well as the deadlines for submitting the work to the department in its final form. The task for the WRC is drawn up in two copies on standard forms (Appendix B), signed by the student and the head, approved by the head of the department before the start of pre-diploma practice and is the basis for its beginning, which is fixed by the order of the university. One copy is filed with the WRC, the second is kept in the student's personal file.
Content should correspond to the assignment for the WRC and include an introduction, the title of all sections, subsections, paragraphs available in the work (if they have a title), a conclusion, a list of sources used and the title of applications indicating the page numbers from which they begin in the text. Introduction, list of references and applications are not numbered. Samples of compiling the "CONTENTS" sheet are given in Appendix D.
Introduction- this is a brief and concise summary of the main ideas of the WRC contains the rationale for the relevance of the research topic, its main characteristics (Figure 1).
Figure 1-- Structure of the introduction
The introduction should:
Show the significance of the identified problem, the degree of its development in science and the need to resolve it;
Reflect problems in the design of the environment or shortcomings in learning and (or) upbringing, development of students that should be eliminated;
Indicate unfinished aspects in the pedagogical or project aspects.
The introduction also provides a summary of the design of the study (Appendix D).
A problem is a question that needs to be solved, arising when the available knowledge is not enough to solve a problem. The essence of the problem is the contradiction between established facts and theoretical understanding, between different interpretations, etc. The source of the problem is usually specific phenomena, difficulties, conflicts that arise in practical activities. Usually, the problems of research work in professional pedagogy arise from the needs of society, especially from the tasks set for professional educational institutions, as well as from pedagogical practice, difficulties in the work of a teacher or a master of industrial training. Based on the analysis of contradictions in the scientific literature and pedagogical practice, the main problem is formulated and the expected result is determined in general terms.
The title of the topic should reflect the problem, but their wording should not be the same. Example:
Topic: The use of problem situations in the classroom of theoretical training in secondary vocational schools.
Problem: Insufficient provision of the relationship between theoretical material and practice in plastic anatomy classes in secondary vocational educational institutions.
The purpose of the study (study) is the anticipated, desired end result of the study (study); what you want to achieve as a result of the study.
The object of research (study) is a certain process, a certain phenomenon that exists independently of the subject of cognition and to which the attention of the researcher is drawn. For example, an object could be:
the process of formation of organizational skills;
the process of vocational training;
design process;
the process of teaching engineering graphics in the professional training of future designers, etc.
The subject of research (study) is a sphere or aspect of the object, which in this case is subject to deep special study and can be modified or supplemented by the student's methodological developments. The subject of the study may be the didactic conditions for increasing the effectiveness of the formation of organizational skills among students.
The idea of research on the logic of search, its mental embodiment unfolds into a hypothesis - an assumption about how to solve the problem and possible results. This is a general assumption about the directions of research, about the conditions and sequence of procedures. According to the depth of disclosure of the problem, a functional hypothesis and a theoretical (explanatory) hypothesis are distinguished. A functional hypothesis most often has a structure: “if” (introduce something, change the approach, create conditions, ..), .. then ... ”(it will be, such and such a result will be achieved), or, “What, .. . those ... ". The theoretical (explanatory hypothesis) also contains an assumption about how, through what mechanisms, a positive result will be obtained. This is expressed in an additional assumption: "Because ..." or "Because ...".
The purpose and hypothesis determine the objectives of the study (study). Research objectives are sequential steps, stages and means to achieve the goal. Among the significant number of tasks to be solved, it is very important to single out three main groups. Most often, the first group - historical and diagnostic - is associated with the study of the history of the issue and the current state of the problem, the definition or clarification of concepts, the search for general scientific and psychological and pedagogical grounds for studying the issue. The second - theoretical and modeling - is associated with the disclosure of the structure, essence of the thing being studied, the factors of its transformation, the model and function of the thing being studied, and the ways of its transformation. The third - practical transformation - is associated with the development and use of methods, techniques, means of rational and effective organization of the pedagogical process, its proposed transformation, with the development of practical recommendations and didactic tools.
When performing the WRC, it is necessary to use scientific methods of pedagogical research:
theoretical - systematization, generalization, classification, modeling;
empirical - observation, questioning, conversation; interviewing; analysis of educational planning documentation, products of activity; pedagogical experiment, etc.;
The introduction indicates the basis of the study or design, scientific hypotheses, theoretical and methodological foundations of the study, theoretical sources, general and particular principles and methods, means, methods, ways to achieve the goals set in the WRC. It also provides information on the practical significance of the work, information on the planned level of development, possible testing and implementation of its results in practice, indicates the volume and structure of the WRC (Appendix D). The approximate volume of the introduction is 2-4 pages of typewritten text.
Main part The explanatory note contains a large share of information, on average (70-75)% of the total volume and consists, as a rule, of three sections, divided into subsections (paragraphs). Each element of the main part should be a semantically complete fragment of the WRC and contain conclusions for each section. The logical connection between the sections and the consistent development of the main theme throughout the work are obligatory.
The main part directly reflects the process of research and design in accordance with the topic and has certain differences depending on the chosen direction of the WRC.
Project direction reflects the student's activity from an artistic idea to its interpretation in a design project. Depending on the nature of the idea or problem, the method, style of work and its scope are determined. To perform a successful practical part, the student must have a fairly wide range of analytical material that will help develop a concept for future work. Therefore, work on the practical (graphic) and theoretical parts should be carried out simultaneously.
After choosing a topic and agreeing on its interpretation with the project manager, the following areas of activity are outlined:
analysis of theoretical material (the student conducts the first research, revealing how the designers of a particular country, era solved a similar topic or what was their view of this problem);
statement of a problem by the student in the chosen topic;
search for new approaches to solving the problems;
definition of an artistic image and its search in sketches and sketches;
analysis and evaluation of the theoretical views of various designers, theorists and practitioners, art critics, on a similar topic or issue;
finalization of the composition of the future design project;
Project work;
theoretical processing of the results of practical activities (stage-by-stage description of the work on the project).
In the context of the selected activities, the following structural model of the main part of the explanatory note can be implemented:
First section contains an analysis of the design problem (in strict accordance with the goal and objectives formulated in the introduction). General overview of the state of the issue, the history of the development of the projected object. Analysis of the project situation, clarification of tasks; design methods and tools (includes analysis of materials related to the design object, analysis of analogues, search for contradictions and, on their basis, clarification of the problem and tasks, selection of initial parameters).
Second section focused on project development. The section on design and development of the design part of the project provides a justification, placement of the object in the selected situation.
The principle of the technological and functional organization of the building and the main groups of premises is briefly described. The characteristic of the design solution of the structure of the object and the main premises is revealed. The chosen technique for achieving the artistic and figurative characteristics of the building is explained.
analysis of options for the designed object (selection and justification of the optimal option);
compositional and space-planning solution: plans, sections, sweeps, perspectives, justification of the used finishing materials, built-in furniture, equipment, lamps, etc.;
color scheme and lighting;
description of the process of performing the graphic part of the WRC and the layout (full-scale sample);
environmental and economic justification of the project (if necessary);
possible modification of the design object.
Third section is a didactic and methodological development related to teaching design. This section contains the results of educational, methodological and educational work (the results of teaching practice in institutions of NGOs and SVE), namely, methodological developments for conducting classes, educational and methodological materials, etc.
WRC methodological direction content can be presented in the following sections.
First section is of a general theoretical nature. Based on the study of the works of domestic and foreign authors, it outlines the essence of the problem under study, considers various approaches to its solution, evaluates them, substantiates and sets out the student's own positions. It provides an in-depth analysis of the problem under study using various research methods, including statistical data processing.
At the same time, the student is not limited to stating facts, but reveals development trends, reveals the shortcomings and causes that caused them, and outlines ways to eliminate them. This section should serve as a rationale for subsequent design, methodological (technological) developments. The depth and validity of the proposed measures directly depend on the completeness and quality of its implementation. This section serves as a theoretical justification for the research conducted by the graduate.
Second section it is advisable to give an analytical and design character to the study of issues of artistic and design activities. The historical aspects of design and design activity are considered. An analysis of design technologies, the main processes of design design is given; structural and artistic analysis of design objects; environmental justification of technological solutions and more. The provisions related to the complex organization of the architectural and spatial environment (interior design, creation of works of decorative design art in the technique of painting, stained glass, marquetry, etc.) are substantiated.
Third section must be of a design, applied nature. In it, the student conducts a methodological analysis of the study of art and design disciplines, develops specific proposals and recommendations that should be brought to the development stage, ensuring their practical application. Describes the pedagogical experiment, analyzes and interprets its results. The basis for the development of specific measures and proposals is the analysis of the problem under study in the first section, as well as the existing progressive domestic and foreign experience. Appendix D can serve as consulting materials.
Research direction may contain two or three sections. In the first section a theoretical development of the chosen problem should be presented, in the second- experimental study of the effectiveness of the proposed solution to the problem and implementation of the results of the study. Specific programs, technologies, methods, means of creative activity and design training, ready for use in the practical activities of designers-teachers, can be presented.
Each WRC must have conclusion- the epilogue of the work, its final part. In conclusion, it is necessary to show that the goal of the final qualifying work has been achieved and the hypothesis has been proven. The construction of the conclusion depends on the chosen direction. Its most complete version follows the following structure:
statement about the achievement of the goal of the study and the proof of the hypothesis with brief confirmations;
summary as the shortest overview of the work done;
new provisions (ideas, judgments, assessments) obtained as a result of the study;
determination of scientific novelty, artistic and social significance of the work done;
establishing the practical significance of the study. The conclusion should be concise, clear, logical, evidence-based and convincing. In the conclusion, it is not allowed to repeat the content of the introduction and the main part, in particular, the conclusions drawn by sections.
AT list of sources used only the literature that is directly used by the graduate and to which there are references in the text of the WRC is included. The list of used literature depends on the topic of the WRC. For a qualitative and comprehensive study of the issues considered in the WRC, the graduate student should use both domestic and foreign literature. The total number of sources of information used in the performance of the WRC should be at least 30-40 items.
The list of sources used is built in accordance with the requirements of the standard, i.e. a set of bibliographic information about a document, its component part or a group of documents, necessary and sufficient for the general characteristics and identification of the document. The source of bibliographic information is the document as a whole, primarily those of its elements that contain output information. Bibliographic information in the description is indicated in the form in which they are given in the document, or they are formulated on the basis of an analysis of the document.
Samples of bibliographic descriptions of print sources and information are given in paragraph 3.2 of these guidelines.
AT Appendix place materials that supplement the text of the document. Applications are drawn up as a continuation of this document on its subsequent sheets or in the form of an independent document. References should be given to all annexes in the text of the document. It is recommended to include in the annexes supporting materials that supplement the explanatory note, which for some reason cannot be included in the WRC. Applications can be used:
an associative array that reveals the image and concept of interior design;
color-rhythmic associations to the selected image;
texture map;
technological documentation;
diagnostic techniques, research results;
auxiliary illustrations;
normative and reference materials;
developed instructions, methods;
acts of implementation of the results of work, etc.
The order of placement of applications, depending on the significance, is established by the student himself. Each application should start on a new page with the word “application” at the top in the middle of the page, indicating its designation without a dot at the end and the thematic heading, which is written symmetrically with respect to the text with a capital letter on a separate line.
All attachments should be listed in the content of the text document, indicating their designation and headings. It should be borne in mind that, according to GOST 7.32-2001, applications (if there are more than one) are indicated not by numbers, but by capital letters of the Russian alphabet, starting with A, with the exception of the letters Ё, Z, Y, O, Ch, b, Y, b.
Applications should share continuous pagination with the rest of the work.
Feedback from the head- this is a form of evaluating the style and nature of the research activity of a graduate student, his attitude to work, organizational culture, and not the work itself. The review of the head, as a rule, is drawn up on a form that reflects the following elements:
compliance of the content of the WRC with the task;
description of the work done in all its sections;
completeness of the disclosure of the topic;
theoretical level and practical significance of the work;
the degree of independence and creative initiative of the graduate, his business qualities;
quality of paper design, WRC evaluation;
the possibility of admitting a student to the public defense of the WRC in the SAC.
A sample of the execution of the review of the head is given in Appendix E.
Review at the WRC is the most important document that determines the completeness and quality of the materials submitted for the defense. A review is a critical view of a specialist "from outside", who is not involved in the implementation of the WRC. Here, the WRC itself is analyzed in isolation from its performer. As reviewers, teachers of the university where the graduate student is studying, or another university, as well as leading specialists from various organizations in the field of VKR can be involved.
The review is compiled on a free-form university form, which includes an assessment of:
compliance of the content of the WRC with the topic;
relevance and social significance of the topic;
the main results of the WRC (including novelty);
practical significance and the possibility of implementing the results into practice, the expected effect;
validity of conclusions and proposals;
existing shortcomings of the WRC.
In addition, the review contains questions to the student and the recommended overall grade of the WRC.
An example of a review is given in Appendix G.
FEDERAL STATE AUTONOMOUSEDUCATIONAL INSTITUTION
HIGHER PROFESSIONAL EDUCATION
"NATIONAL RESEARCH UNIVERSITY
"HIGH SCHOOL OF ECONOMICS"
Faculty of Business and Management
Direction of training "Business Informatics"
Undergraduate 38.03.05 EP "Business Informatics"
Master's degree 38.04.05 EP "Business Informatics", "Electronic Business", "Information Security Management", "Big Data Systems"
School of Business Informatics
graduation
qualification work of students,
undergraduate and graduate students
agreed Methodological Center DOOP 14.10.2015
Moscow - 2015
annotation
The Guidelines contain general provisions, recommendations and instructions for the completion of the final qualifying work by students enrolled in educational programs for undergraduate and graduate programs in the direction 38.03.05 / 38.04.05 "Business Informatics" at the National Research University Higher School of Economics.
GENERAL PROVISIONS
In accordance with the level of educational programs of higher education, the following are carried out:
for the qualification (degree) bachelor - in the form of a bachelor's work,
for the qualification (degree) master - in the form of a master's thesis.
Undergraduate work should be an independent completed study of a scientific orientation on a given topic, written under the guidance of a supervisor, indicating the author's ability to work with literature, summarize and analyze factual material, using theoretical knowledge and practical skills obtained during the development of a professional educational program for the bachelor's degree.
A bachelor's thesis can be based on a generalization of coursework completed by a graduate and be prepared for defense in the final period of theoretical training.
Master's dissertation is a qualification work of a scientific orientation, performed by a student independently under the guidance of a supervisor at the final stage of training in the main professional educational program for master's training.
The master's thesis should contain a set of results and scientific provisions put forward by the author for defense, have internal unity, testify to the author's ability to independently conduct scientific research using theoretical knowledge and practical skills, see professional problems, be able to formulate research problems and methods for their solution. The content of the work can be the results of theoretical research, the development of new methodological approaches to solving scientific problems, as well as solving problems of an applied nature.
A master's thesis should differ from a bachelor's thesis by a deep theoretical study of the problem.
The topic of the master's thesis should reflect the specialization of the student and, as a rule, correspond to the direction of the research work of the supervisor.
The terms and details of the preparation, evaluation, defense, publication of the WQR, the requirements for its structure, content, volume, design and implementation formats for specific educational programs (or EP groups) are specified in the Rules for the preparation of the WQR, which are developed by academic leaders (Academic Councils) of educational programs or a group of EPs of one faculty on the basis of the Regulations on coursework and final qualifying work of students enrolled in bachelor's, specialist's and master's programs at the National Research University Higher School of Economics and are approved by the Academic Council of the Faculty.
WRCs are performed and presented in Russian; the possibility and features of the requirements for the preparation and certification of WRCs in foreign languages are formulated by the Rules for the preparation of WRCs.
When planning the educational process for the preparation of the WQR, time should be provided, the duration of which is regulated by the State Educational Standard of Higher Professional Education in the relevant area of training (specialty).
The main WRC formats are:
academic format - a study carried out in order to obtain new knowledge about the structure, properties and patterns of the object (phenomenon) being studied;
design and research format - development (individually or as part of a group) of an applied problem, as a result of which a certain product (design solution) is created.
The results of the defense of the WRC are determined by grades according to the five-point and ten-point systems and are the basis for the State Attestation Commission to decide on the assignment of the appropriate qualification (degree) and the issuance of a state-recognised diploma. The WQR evaluation criteria are formulated in the Rules for the preparation of the WQR and are approved by the academic council of the faculty.
OBJECTIVES FOR THE IMPLEMENTATION AND PROTECTION OF WRC
deepening, systematization and integration of theoretical knowledge and practical skills in the direction of training (specialty) of higher professional education,
development of the ability to critically evaluate and generalize theoretical positions;
application of acquired knowledge in solving applied problems in the direction of training (specialty);
stimulation of skills of independent analytical work;
mastering modern methods of scientific research;
clarification of students' preparedness for practical activities in a market economy;
presentation of the skills of public discussion and defense of scientific ideas, proposals and recommendations.
SELECTION OF THE TOPIC AND SUPERVISOR OF WRC
The student chooses the topic of the WQR in accordance with the Rules for the preparation of the WQR, developed for a specific educational program, and within the time specified therein. To make a decision on the choice or refinement of the topic, the student should consult with a potential supervisor. With a positive outcome of the process of agreeing on the topic, the student receives confirmation from the supervisor for leadership. Confirmation can be obtained in a simple written form containing the title of the topic in Russian and in English, the student's last name, first name, supervisor's contacts (e-mail), personal signature, and submitted to the Study Office of the educational program.
If none of the proposed topics suits the student, then he has the right to proactively propose the topic of the WRC to the academic supervisor of his educational program with the necessary justification for the expediency of its development and / or the potential leader of this work. Having considered the topic of the WRC proposed by the student, the academic supervisor of the educational program has the right to accept it, or reject it, arguing his decision, or, together with the student, reformulate it.
After the completion of the procedure for selecting WQR topics by students, the Academic Council of the program, within no more than five working days, decides on assigning topics and leaders of the WQR to specific students.
Approval of the themes of the WQR, appointment of leaders and setting the deadline for the submission of the final version of the WQR is issued by order of the dean of the faculty no later than December 15 of the current academic year.
WQRs completed upon completion of the main educational programs of higher professional education are subject to mandatory review. Teachers of the faculty, as well as employees of third-party organizations, can act as reviewers. The latter are selected by the heads of departments / deputy deans for academic work of the Units from among the teaching staff of educational institutions, employees of organizations and institutions that are well versed in issues related to the subject of graduation qualification works.
Change, including clarification, of the topic of the WRC is possible no later than one calendar month before the deadline for submitting the final version of the WRC and according to the procedures established by the educational program. The change in the topic of the WRC is made by order of the dean of the faculty.
A student who has not chosen a WQR topic within the prescribed period is considered to have an academic debt. He is obliged to liquidate it in the manner and within the time limits established by the legislation of the Russian Federation and local regulations of the University.
RECOMMENDATIONS ON THE WRC PROCEDURE
The project of the WRC can be prepared by the student during the research seminar and individual consultations with the leader (potential leader). An indicative list of the main stages in the preparation of the WRC is indicated in Appendix 2 to.
The WRC project is evaluated by the WRC leader according to the “approved” / “not approved” system; the assessment is recorded in the teacher's worksheet or in a special LMS module. The student has the opportunity to finalize the WQR Draft, not approved by the head of the WQR, and submit it again (the specific dates for re-submission and assessment are agreed with the head of the WQR, but no later than December 25 of the current academic year). In the absence of a Project approved within the specified period, the head of the WRC is obliged to notify the Study Office of the educational program where the student is studying by corporate e-mail or through a special module in the LMS.
Presentation of the first version of the WRC. The text of the first version of the WRC is submitted to the head of the WRC for comments; if necessary, the text is further corrected. The presentation of the first version of the WRC takes place in accordance with the schedule for the preparation of the WRC, reflected in the Rules of the educational program for the preparation of the WRC. In the absence of the text of the first version of the WQR, submitted on time, the head of the WQR is obliged to notify the Study Office of the educational program in which the student is studying by corporate e-mail or through a special module in the LMS.
Finalization of the WRC, preparation of the final version of the WRC. At this stage, if necessary, the WQR is adjusted by the student. Upon completion of this stage, the student submits the final version of the WRC and annotation to the head of the WRC for feedback no later than the date specified in the Rules. The head of the WQR is obliged to provide to the Study Office of the educational program where the student is studying, a review for the WQR within a calendar week after receiving the final version of the WQR Bachelor's, Specialist's and Master's programs at the National Research University Higher School of Economics).
. Without fail, the student uploads the final version of the WQR in an electronic, non-scanned form into a special module for supporting term papers and WQR in the LMS, after which the work is automatically sent by the specified module to the Antiplagiarism system.In the event that a proven fact of plagiarism is revealed during the preparation of the dissertation, the student may be subject to disciplinary liability in accordance with the Procedure for the application of disciplinary sanctions for violations of academic standards in writing written academic papers at the Higher School of Economics, which is Appendix 7 to the Internal Regulations of the National Research University Higher School of Economics.
Submission of the final version of the WRC to the study office. The final version of the WRC is submitted by the student to the educational office of the educational program in a paper version (the number of copies is established by the Rules of the educational program for the preparation of the WRC), with an annotation, with the supervisor's recall, a certificate or a registration sheet from the Antiplagiarism system within the time period established by the order. A sample design for the title page of the WRC is specified in Appendix 6 to the Regulations on coursework and final qualification work of students enrolled in bachelor's, specialist's and master's programs at the National Research University Higher School of Economics.
The main stages of the final qualifying work (hereinafter referred to as WQR) are:
1) choice of topic and approval at the department;
2) selection of literature, systematization and processing of data from literary sources in order to obtain the necessary amount of information, as well as to justify the chosen topic;
3) conducting experimental studies (on the examination of the quality of a certain group of goods, its identification; studying the range of goods; studying the processes of organizing the activities of an enterprise, etc.);
4) conducting market research;
5) processing, analysis, ranking of information to determine the commodity and marketing policy of trade enterprises, entrepreneurial activities;
6) registration and review of the thesis;
7) preparation for defense and protection.
Graduation qualifying work is carried out within the time frame determined by the exemplary curriculum and the working curriculum in the specialty 100701 "Commerce (by industry)". The topics of work are developed by teachers of the relevant disciplines, considered and adopted in the form of a list of topics of the WRC by the cyclic commission of service disciplines, approved by the deputy director for educational work of the technical school. The choice of the topic of the WRC is a crucial stage for the student. The student chooses the topic of work independently or on the recommendation of the teacher from the developed list of topics. The assignment of the chosen topic of the WRC and the teacher-supervisor to the student is carried out by the decision of the cyclic commission of service disciplines and is approved by the order of the director of the technical school. Each student is given a work assignment form, which indicates: the topic of the work, the work plan, the date the assignment was issued, the deadline for completing and submitting the work, the surname and initials of the head of the work. Replacing a previously selected and approved topic is allowed in some cases at the request of the student if there are objective reasons, which is reflected by the decision of the cycle commission. The topic of the WRC can also be proposed by the student, provided that he substantiates its expediency. In some cases, it is allowed to work on one topic by a group of students, but using a database of different enterprises. The topic of the WRC for students studying by correspondence may be related to their direct work. WRC is carried out according to the plan drawn up by the student, agreed with the supervisor of work in relation to the specific conditions of the enterprise, on the information materials of which the work is performed.
After choosing a topic and agreeing with the head of the work plan, it is necessary to study the recommended literature, draw up notes that set out the main provisions of the topic, study reference and statistical sources of information and generate digital data. Then these notes and abstracts should be grouped into sections of the work plan. To perform the practical part of the work, it is mandatory to use the materials of enterprises. In this case, you can use the data of one enterprise or compare the performance of several enterprises operating in approximately equal conditions. When passing undergraduate practice, it is advisable to study and observe practical solutions to the issues of the chosen topic, collect and analyze materials from the enterprise's activities (accounting data, statistical data, internal reporting data, current regulations, memos, sales reports, shipping documents data, conformity assessment documents and etc.). Then the collected information must be grouped, analyzed, arranged in the form of tables, graphs, charts, etc. Each table, diagram, etc. must have a heading, designation of units of measurement. When processing and analyzing data, it is necessary to apply mathematical, statistical and other necessary methods and techniques. Arithmetic errors are not allowed. When presenting information material for disclosing the topic of the thesis, it is necessary to indicate for what period and for what objects it was collected, to characterize it according to its functional purpose, its role in the management process, the principle of formation, the frequency of occurrence and use, etc. It is also advisable to show the purpose of information in accordance with the content of the task, which gives grounds to judge the student's systemic, holistic perception of the problem he is studying. In the absence of the necessary information, indicate the reasons for it. When processing and analyzing data, it is mandatory to use up-to-date data, preferably for the last reporting period. Each section of the WRC may contain private conclusions. At the final stage, it is necessary to draw general conclusions and formulate proposals.
The management and control of the progress of the work is carried out by the teacher - the head of the work in accordance with the schedule of consultations approved by the director of the technical school. In the course of consultations, the teacher explains the purpose and tasks, structure and volume, principles of development and design, approximate distribution of time for the implementation of individual parts of the work, answers students' questions, and assists in the selection of necessary literature. The head, in the order of control, checks the intermediate results, draft versions, makes comments and makes recommendations to eliminate the shortcomings of the work.
Upon completion of the WQR, the student submits it within the stipulated time to the supervisor; the head checks, evaluates, signs it and, together with a written review, passes it to the student for review. The criteria for assessing the performance of the WRC are:
Compliance of the work with the stated topic;
Evaluation of the quality of work performance;
Evaluation of the completeness of the development of the questions raised, the theoretical and practical significance of the work;
Compliance of the design of the work with the specified requirements;
Terms of performance and delivery of work.
The quality of the performance of the WRC is assessed taking into account the theoretical and practical content of the sections, the use of information and reference sources, the independence of judgments, the consistency and depth of the presentation of the topic, the availability and completeness of conclusions and proposals. The work performed is evaluated on a five-point system.
The final stage is the defense of the WRC, which is carried out in accordance with the Regulations on the IGA for the specialty 100701 "Commerce (by industry)". Open defense in front of a group of students, etc. by the audience is carried out if the work has unique, creative developments, materials, conclusions and proposals of scientific, educational or methodological value. In the process of defense, the student must reasonably state the main content of the work and answer the questions in detail. In this case, the final assessment for the work is set based on the results of the defense.
WQRs completed by students are stored in the cyclic commission of service disciplines. The best works of educational and methodological value can be used as teaching aids. Products and products of creative activity developed by students in the course of the WRC can be used as teaching aids.
The structure of the final qualifying work consists of:
- Introductions, which reveals the relevance and significance of the topic, formulates the goals and objectives of the work; the choice of the subject and object of research is carried out; the information characteristic of the research object is given.
- main part, which consists of three to four sections (chapters):
the first and second sections contain the theoretical foundations of the topic under development based on the study of materials and sources on the selected topic, formulate the main theoretical provisions and conclusions on the topic, taking into account modern conditions;
the third section is the practical part, which presents the materials of the activities of enterprises, their analysis is carried out; in this section, diagnostics of the existing practice of organizing the commercial activities of an enterprise is carried out, given
substantiation of factors influencing the results of commercial activities within the framework of the topic of work. This part of the work should be presented mainly by calculations, graphs, tables, diagrams, etc.; the fourth section contains development prospects and ways to optimize the topic under development; development and evaluation of ways to improve the efficiency of business processes, taking into account the specifics of the activities of a commercial enterprise.
- Conclusions, which contains general conclusions, suggestions and recommendations regarding the possibilities of practical application of the materials of the work, improvement and rationalization of the activities of enterprises. This section reflects the interrelated conclusions for all sections, is confirmed by the most significant digital information, summarizes the proposals and their validity, reality, and effectiveness. In the conclusion, as well as in the introduction, illustrations of formulas, graphs and tables are not allowed. The conclusion should be logical, specific and can be used as the basis for the defense report.
_ - List of sources used; which includes all the materials used in writing the diploma: the legislative framework, regulations, monographs, articles, periodicals, teaching materials, information Internet resources, etc. (at least 30 items). This list is drawn up in accordance with the requirements set forth in the Appendix.
- Applications(copies of company documents, graphs, diagrams, tables, drawings, photographs, presentations, etc. materials). Applications should include calculation materials (with a significant amount of computational work), forms of documents containing an analysis of production and management processes, as well as other materials, the use of which in the text part violates the logical order of presentation.
When performing the final qualifying work, the material must be presented logically consistently, competently, reasonably, the definitions must contain precise wording.
The performance of work by a student of an applied, practical nature, as a rule, indicates a more mature, practice-oriented approach to future professional activity, a greater degree of independence of judgment and the development of creative potential.
Basic requirements for the content of the thesis:
The topic of the thesis should correspond to the chosen specialty, the content of the work should correspond to the research topic;
The thesis should be problem-oriented, not abstract;
The number of literary sources used should be at least 30 titles, including educational and methodological, regulatory and legal literature, materials of the periodical press;
Sources should not be educational, but primarily scientific in nature,
at the same time, in the theoretical chapter, the number of references to textbooks and teaching aids should not be less than 10;
Scope of work 50 - 80 pages of typewritten text (excluding appendices);
Thesis materials are printed on one side of the sheet;
The theoretical part of the work is focused on identifying and analyzing problems and should not be of an educational nature in the form of a retelling of material from textbooks.
When completing a thesis, a student must:
Justify the relevance of the chosen topic;
Reveal the methodological problems associated with the chosen research topic;
Study the legal framework, select and critically analyze the most important literary sources on the research topic;
Formulate the purpose and objectives of the study;
Solve research problems in accordance with the goal;
Use modern research methods, information technologies and computer equipment to the maximum extent;
Justify the practical significance of the work;
Formulate the results of the study and evaluate them;
Get the job done right.
When completing a thesis, the student must show:
Ability to identify and solve problems in the process of completing the thesis;
Ability to clearly formulate own theoretical results and justify how they are used in the practical part;
The ability to state in the conclusion the theoretical and practical results of the entire work and evaluate them.
The purpose of the work can be defined as follows (approximately):
“The main goal of this work is to study the problems and develop the main directions (hereinafter, depending on the title of the topic and the last chapter) ... increasing the efficiency of using fixed assets; ... increase the financial stability of the enterprise; increasing the liquidity of the enterprise's balance sheet; ... to improve management at the enterprise, etc.”
The tasks of performing the work involve concretizing the objectives of the study: “to study, determine, identify, generalize, verify in experimental work (test), etc.” Research tasks are solved in the first and second sections of the work. Based on the fact that these chapters are respectively theoretical and analytical sections, the statement of research objectives can be defined as follows:
“To achieve this goal, the following tasks are solved in the work: the theoretical foundations are studied (commercial turnover, marketing, accounting, investment processes, the stock market, management, asset management, etc. - depending on the topic of work), the essence, types , functions, principles, methods, classification, methodology ... etc.; a brief description of JSC "……." is given, it is analyzed (depending on the topic of the work) ... the state of commercial activity; ... investment processes; ... the stock market; ... management in OJSC “…….” (the object of analysis is indicated).
After that, in the introduction, the object is first formulated, and then the subject of the study. The object and subject of research as categories of the scientific process are related to each other as general and particular. An object is a process or phenomenon of a micro- or macroeconomic nature, as a result of which a problematic situation arises that needs to be resolved. It is this situation that is the subject of the study, which determines the topic of the study and the title of the thesis. The subject is one of the many elements of the object of study.
For example: The theme of the thesis is “Evaluation of the effectiveness of the investment portfolio of commercial banks (on the example of CB Prometheus”). In this case, the object of the study is the commercial bank CB "Prometheus", and the subject of the study is the evaluation of the effectiveness of the investment portfolio of commercial banks using the example of CB "Prometheus".
It is advisable to complete the introduction as follows: “In the process of work, the regulatory legal acts of the Russian Federation, the municipal formation “Kalinin district of St. Petersburg”, financial and accounting statements of OJSC “…….”, books, monographs and articles of leading domestic foreign scientists.
The most common typical errors in the introduction:
Bringing the formulations of the basic concepts that reveal the essence and functions of the subject of research, which must be stated in the theoretical part;
Extremely unsuccessful, stylistically and structurally, the beginning of the work, when its first paragraph is as follows: "My topic is very relevant, so I chose it ...". Pronouns "I", "MY", etc. should not be used at work. The following turns should be used: "In this work ...".
The main part includes theoretical, analytical and applied questions. It can have no more than 3 - 4 sections, each of which should disclose
an independent question within the framework of a holistic concept of the thesis. The chapters are divided into paragraphs (no more than four) for consistent consideration of the content of the work. The division into chapters and paragraphs is carried out so that all parts are proportional in volume and scientific content. The theoretical material, which performs a methodological function in the study, is usually presented in the first chapter. After reading monographs, articles in special journals on the chosen topic, it is necessary to briefly outline the various points of view and approaches to solving a particular issue proposed by individual authors, as well as determine their attitude to solving the problem, noting the correct and economically sound solution. When analyzing literary sources, it is necessary to strive for a consistent presentation and justification of one's position on debatable issues, reinforcing it with references to those authors who share it, and discussing with those who have it different. In the thesis, each borrowed point of view should have references to its author in order to avoid plagiarism. You can refer only to sources studied by the student personally. When directly borrowing text from any source (quoting), this text must be enclosed in quotation marks. The number of citations and their size should be kept to a minimum. Any statement of borrowed provisions must also have references to the source used. The text should respect the unity of terminology. Preference should be given to Russian terms over equivalent foreign ones. In the work, you can describe the history of the issue, clarify the wording and definitions.
Typical mistakes:
Presentation in the theoretical chapter of analytical materials, tasks, tables, etc., which should be contained in the analytical chapter.
The second chapter of the thesis presents an analysis of the state of the issues under study in relation to the object under consideration. It provides a brief description of the object of study. This chapter should present the most complete economic characteristics of a particular enterprise with its features and the achieved level of economic development. Description of the essence of the object, its analysis is carried out only to the extent that it is necessary to achieve the goal.
The specific content and method of structuring the main part is determined by the specifics of the topic and the problem being solved. The paper reveals methods for solving the tasks set, these tasks are solved and an assessment of the results obtained is given. When performing a thesis, it must be borne in mind that the analysis of the object of study cannot be the final result of the study. The results of such an analysis should be considered as one of the sources of information to eliminate the identified shortcomings in the field of commercial activity of the enterprise and develop reasonable proposals for their improvement. The work may consider alternative solutions to the problem.
The last chapter is traditionally applied in nature. Calculations are carried out in it, recommendations are substantiated, specific measures are developed, etc.
The practical part of the thesis should contain specific and reasonable decisions in the field of improving the commercial activities of the enterprise (trade-purchasing, economic, marketing activities, finance, taxation.
Typical mistakes:
Discrepancy between identified problems and proposed activities.
When writing separate sections, it is necessary to pay attention to the preservation of the logical connection between them and the sequence of transition from one part of the work to another.
Each previous part should prepare the basis for the consideration of problems in the next part, so all work should be holistic, logically ordered and complete. It is advisable to end each section and each paragraph with brief conclusions, and the conclusions of the previous section should lead to the main content of the next one and thus provide a connection between themselves, unity
all work. Conclusions on sections do not have to be separated into an independent paragraph. Sections in the number of pages should not differ significantly from each other.
The content of the thesis ends with a conclusion. It should contain specific conclusions about the results of the study, their evaluation and practical recommendations. In conclusion, general reasoning is not allowed that is not related to the results obtained personally by the student, and to the essence of the developed measures to improve the problem. The conclusion summarizes the results of solving the problems that were set and formulated in the introduction. In conclusion, it is necessary to indicate the prospects for further development of the problem under consideration. The total volume of the conclusion can be 5 - 6 pages. It should be specific and show what the student did in his work, what theoretical results he obtained, how these results were applied in the practical part, what practical results were obtained, and what their significance is. It is necessary to avoid references to oneself, it is better to write in the first person plural. For example, “we had…” or “when performing the analysis, it was determined that…”, “during the study (observation, comparison) it was revealed…”, “in our opinion (as a result of the study, analysis, calculation, etc. .) seems appropriate…”.
Introduction and conclusion, taken together, form the basis of the student's presentation in the defense process. Materials that are not part of the thesis, but capable of strengthening, supplementing or illustrating any of its provisions, can be placed in the appendix. Applications should be identified in the table of contents. Each application must have its own number and name. References to the relevant appendices should be made in the text of the thesis. Application pages have the same numbering as the thesis. The need for general pagination of applications is determined by the characteristics of specific applications. Each application must start on a new page.
The student also provides the text of the work on an electronic media. This version of the work can be checked using the "anti-plagiarism" system.
In the process of defense, the student makes a report within the time limit established by the SAC (usually no more than 7-10 minutes), in which he substantiates the relevance of the topic, the object of research, the purpose and objectives of the work, research methods, and sets out the main theoretical and practical results obtained by the student during completion of the thesis, and evaluates them. The report should be prepared in advance, it is not recommended to read the text of the report on paper, however, for safety reasons, the student can hold the text of the report in his hands in order to refer to it if necessary. Numerical data are given in the report only if they are necessary to prove or illustrate a particular conclusion. The report should be concise, meaningful and accurate, the wording should be reasonable and concise. During the report, it is recommended to use demonstration materials in the form of presentations, handouts, as well as to use other visual means to make the results convincing. It is recommended to prepare graphs, diagrams, tables, charts, photographs, etc., designed on A4 sheets or in the form of presentation electronic files.
Design all slides in the same style. Make sure that the design does not distract listeners from the content, the main information (pictures, diagrams, text) is easy to read. For the background, it is better to choose cool colors - blue, gray, green. For the main text, use the classic combination - black text on a white background. Use contrasting colors for the background and title. Do not use more than three colors on one slide. Use a sans-serif and frills font that is equally readable from a distance and up close. Don't mix different fonts in the same presentation. Use a font size of at least 24 pt for headings and at least 18 pt for body text. Do not use uppercase letters to highlight information - they are read worse than lowercase letters. To present information in the most favorable light, use animation, but do not abuse it so as not to distract attention from the essence. To present information, use short capacious sentences, meaningful headings, try to use as few adverbs, prepositions and adjectives as possible. Do not try to place the entire text of the presentation on the slides, use abstracts, and the speaker should pronounce the main text himself. Place the most important information in the center of the slide. Make sure that there are captions under each picture. Drawings, charts, graphs, tables, charts are an effective way to briefly and clearly present information. To highlight important information, it is recommended to use such features of the test editor as font (bold, underline or italics), frames, fill, borders, text color, arrows, shading. Choose the most appropriate way of presenting information (text, table, diagram, picture, video) and use it in your presentation. Don't make the slide too big. In one slide, place 2-3 facts or conclusions - listeners simply will not remember more. If there is a lot of information, divide it into several slides. It is best if you create a separate slide for each key point of the presentation.
The student's report may be accompanied by a presentation made in the Microsoft Power Point program. The volume of work should not exceed 15-17 slides. Suggested slide content:
1 slide - the topic of the graduation project and full name author
2 slide - the goal of DP
3 slide - the main tasks that were solved during the implementation of the DP
4 - 12 slide - the content of the DP (only the practical part)
13 slide - conclusions drawn from the study
15 slide - the main sources of information, incl. and enterprise materials.
Handout demonstration materials should be available to each member of the commission. Each sheet of handout should have a legible number and heading. These materials should be legible and aesthetically pleasing.
After the report, the members of the commission ask questions related to the content and design of the thesis, its results. The student should be aware that the commission may clarify the views of the student on any issue related to the specialty, in connection with the content of his report and answers to questions. In conditions of open defense, everyone present can ask questions. In the process of defense, the chairman or members of the commission read out excerpts from the review and review, where the merits and demerits of the work are noted. The student is given the opportunity to comment on this. In the process of defense, the student must show the ability to conduct a scientific discussion, the culture of public debate, the art of presenting his point of view, the ability to mobilize his will and knowledge at the right time. The total duration of protection of one work should not exceed 20-25 minutes. The results of the defense of theses are determined by the marks "excellent", "good", "satisfactory", "unsatisfactory" and are announced on the same day after the protocols of the meetings of the examination boards are drawn up in the prescribed manner.
During the defense process, the thesis is evaluated by the commission according to the following criteria:
Compliance with the theme of the specialty;
Relevance of the topic;
Level of research methodology;
Theoretical results;
Practical significance;
Validity of the purpose and objectives of the study;
Systematic work, logic, quality of structuring;
Economic feasibility of work;
Independence of judgments, assessments and conclusions;
Style and language of presentation (clarity, specificity, conciseness, adherence to the rules of Russian grammar, etc.);
Design quality;
The volume and quality of the list of sources used;
The quality of the defense (the content of the answers to the questions of the commission, to the comments of the reviewer, the correctness of behavior in the process of defense, etc.);
Approbation of the work (implementation of the results into practice, availability of author's publications, presentations on the research topic at conferences).
The scoring criteria are determined according to the following:
Score 5 (excellent)
The report contains reliable, undistorted factual material, testifies to the conscious assimilation of it by the student. The answer expresses an understanding of the practical significance of the material, knowledge of where and how this material can be applied in practice, and relevant examples are given. The student correctly and confidently uses visual aids, electronic materials. The student exhaustively reveals the topic of the graduation project, covers the issue from beginning to end: the necessary system and sequence is maintained in the report, the construction of the report corresponds to the logic of the material. The answer is given coherently and competently, the student does not allow significant errors in speech. Written work is done neatly and meets the requirements for the design of written work.
Score 4 (good)
The answer contains some inaccuracies, the student cannot always substantiate the facts. Deficiencies in the answer. The report expresses sufficient understanding by the student of the practical significance of the material, but he makes minor mistakes in its practical application, has difficulty in using visual aids. The topic is revealed with some inaccuracies, which, however, are not significant. Some violation of the system and sequence in the answer is allowed, but which do not interfere with the correct final conclusion or result. The answer is given somewhat inconsistently, some errors are allowed in relation to the literacy of speech. Written work is done neatly and meets the requirements for the design of written work.
Score 3 (satisfactory)
The report essentially does not distort the factual material. However, the student finds it difficult to substantiate the facts, makes mistakes, the answer is poorly linked to the practical side of the matter, the student makes significant mistakes in the use of visual aids. The system of presentation is violated in the answer, the answer is inconsistent, significant errors in speech are allowed. Written work is made with inaccuracies either in design, or contains a large amount of theoretical material that is not entirely appropriate for this topic.
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