Tsoupikova Н.V., Tsyguleva M.V.
PRIORITIES FOR DEVELOPING COGNITIVE AND COMMUNICATIVE SKILLS OF TECHNICAL STUDENTS ^{[№ 2 ' 2021]}
The methodological part of the work of a university teacher is aimed at finding effective techniques and methods of teaching, namely, the definition and substantiation of a complex of universal educational skills of a cognitive and communicative nature. Their formation and improvement in students will ensure the planned high learning outcomes, reduce the time spent on mastering the educational material presented in text form, and provide students with reliable mechanisms of conscious self-reflection.
We have determined the composition of the cognitive and communicative skills of students necessary to achieve the planned learning outcome: the ability to find a solution, the ability to present and evaluate results, the ability to independently master information, the ability to read meaningfully, the ability to perform logical operations, the ability to work with information, the ability to construct a text, the ability design and redesign of the text, the ability to structure information, reflexive skills and others. The directions of work on the development of communicative and cognitive skills and abilities of students are determined: work on the development of information is organized on the basis of constructing supporting logical schemes, educational actions with language material serve to develop the mental operations of students — analysis, synthesis, classification, generalization, association, analogy, concretization, transcoding and many others; educational activity for building a text with expansion involves the development of skills and abilities of self-reflection — tracking and explaining the logic of their actions, assessing their own activities, correcting the results.
Having considered the components of cognitive and communicative skills and ways of their developing and sharpening, the authors select and demonstrate the relevance of the training content.

Tsyguleva M.I.
INFLUENCE OF BUSINESS ACCOUNTING OBJECTS APPRAISAL ON FINANCIAL RESULTS OF AGRICULTURAL ORGANIZATIONS ACTIVITY ^{[№ 5 ' 2007]}
This article is devoted to the appraisal function research as a method of trustworthy determination of capital cost activity, gradual raising of which guaranteeing profits, received by an organization at the period. The review of reasons of priority using of Fair value and author’s vision of objectivity increase of the given type of appraisal are given in this work.