CC BY
10
5. Об утверждении Положения по бухгалтерскому учету «Расходы организации» ПБУ 10/99»: Приказ Минфина России от 06.05.1999 № 33н (ред. от 06.04.2015) (Зарегистрировано в Минюсте России 31.05.1999 № 1790) [Электронный ресурс]// СПС «Консультант Плюс». -URL: http:// www.co№sulta№t.ru/docume№t /co№s_doc_LAW_12508/(Дата обращения 12.11.2021).
6. Об утверждении Положения по ведению бухгалтерского учета и бухгалтерской отчетности в Российской Федерации: Приказ Минфина России от
29.07.1998 № 34н (ред. от 11.04.2018) (Зарегистрировано в Минюсте России 27.08.1998 № 1598) [Электронный ресурс]// СПС «Консультант Плюс». - URL: http://wwwxonsultantru/document/cons_doc_LAW_20081/( Дата обращения 13.11.2021)
7. Понкратова А. П. Недостатки отчета о финансовых результатах и рекомендации по его усовершенствованию. — Текст: электронный/ А.П. Понкратова, А.Н. Сырбу // Современные научные исследования и инновации. — 2019. — № 6. —URL: https://web.snauka.ru/issues/2019/06/89505 (Дата обращения 14.11.2021)
СПИСОК ЛИТЕРАТУРЫ:
Дружиловская Т. Ю. Совершенствование формирования отчета о финансовых результатах как информационной базы для принятия стратегических решений. — Текст: электронный/ Т.Ю. Дружиловская, Э.С. Дружиловская // Методики и практический опыт. — 2021. - URL: https://orcid.org/0000-0003-1345-9841(Дата обращения 10.11.2021)
Кострова А. А. Анализ финансовой отчетности по российским и международным стандартам: учебное пособие / А.А. Кострова. — Ярославль: ЯрГУ, 2018. — 128 с.
Малиновская Н. В. Международные основы интегрированной отчетности: пять лет с момента выпуска // Международный бухгалтерский учет, 2019 — № 5 — С. 500 - 514.
Об утверждении Положения по бухгалтерскому учету «Доходы организации» ПБУ 9/99»: Приказ Минфина России от 06.05.1999 № 32н (ред. от 06.04.2015) (Зарегистрировано в Минюсте России
31.05.1999 № 1791) // [Электронный ресурс]СПС «Консультант Плюс». - URL: http:// www.co№sulta№t.ru/docume№t/ co№s_doc_LAW_29165/ (Дата обращения 11.11.2021)
Об утверждении Положения по бухгалтерскому учету «Расходы организации» ПБУ 10/99»: Приказ Минфина России от 06.05.1999 № 33н (ред. от 06.04.2015) (Зарегистрировано в Минюсте России 31.05.1999 № 1790) [Электронный ресурс]// СПС «Консультант Плюс». - URL: http:// www.co№sulta№t.ru/docume№t /co№s_doc_LAW_12508/(Дата обращения
12.11.2021)
Об утверждении Положения по ведению бухгалтерского учета и бухгалтерской отчетности в Российской Федерации: Приказ Минфина России от 29.07.1998 № 34н (ред. от 11.04.2018) (Зарегистрировано в Минюсте России 27.08.1998 № 1598) [Электронный ресурс]// СПС «Консультант Плюс». - URL:
http://www.consultant.ru/document/cons_doc_LAW_2 0081/(Дата обращения 13.11.2021)
Понкратова А. П. Недостатки отчета о финансовых результатах и рекомендации по его усовершенствованию. — Текст: электронный/ А.П. Понкратова, А.Н. Сырбу // Современные научные исследования и инновации. — 2019. — № 6. —URL: https://web.snauka.ru/issues/2019/06/89505 (Дата обращения 14.11.2021)
Improving the formation of the financial results report
© Peshkova N., 2022
This publication describes the improvement of the preparation of the statement of financial results as an information base for making rational management decisions. As a result of writing the article the variant on modification of the form of the report on financial results by adding new indicators, such as subsidies, expenses on gratuitous financing, income (expenses) of previous years, revealed in the current year and other indicators is offered. In addition, it is proposed to change the names of existing indicators in the statement of financial results: interest receivable (payable) to interest income (expenses), profit (loss) from sales to profit (loss) from ordinary activities and cost of sales to cost of sales. The modified form of the statement of financial results considers expanding the methods of presenting expenses from ordinary types of activities.
Keywords: report on financial results, «method by the nature of costs», «method by the cost function», subsidies, interest receivable, interest payable, profit (loss) of previous years
УДК 159.9.07
SCREEN VS. PAPER THE STUDY OF READING PREFERENCES
© Tuleneva V., 2022
Irkutsk State University, Irkutsk
The article examines people's preferences for a particular method of reading from screen or from paper using surveys and interview. The author identifies the reasons influencing the choice of a reading method. Analyzing previous studies in this area and conducting her own research, the author comes to the conclusion that preferences depend on peoples professional activity and habits.
Keywords: screen reading, reading efficiency, paper reading
Today, e-readers, tablets and computer screens are extremely popular in the world of highly advanced technology. They are used for the daily consumption of a significant amount of information for a variety of purposes. However, in what format people prefer to read (from paper or from screen) remains a question today.
The purpose of the paper was to identify the preferred way of reading among people associated with the educational sphere. As previous research in this area has shown, many people would rather prefer read from paper, emphasizing some advantages. Research in this area mainly concerns the effectiveness of different reading; however, this paper examines the choice and preferences rather than the effectiveness. The research also aimed to understand and analyze the reasons that motivate people when they choose a certain reading format.
Literature Review
In the modern world, the topic of information perception, especially effective reading, is very relevant. In the 21st century of information technology, there is a question of what fits effective reading better — a screen or a paper. One of the first surveys was conducted in 2004 using a paper questionnaire. Altera of St Joseph's College distributed it to several randomly selected undergraduate courses, and the study found that students generally had a positive view of e-reading, but preferred to read traditional paper books [5].
Two analyses of effective conducted by scientists from the University of Maryland in 2017, analysis by researches from Spain and Israel in 2018. International analysis concluded that paper outperforms screens, although not significantly [2].
Virginia Clinton's next analysis, published in 2019, is now at least a third study summarizing authoritative research on reading comprehension in the digital age and finding that paper is better. She drew this conclusion based on an analysis of 33 high-quality studies in which students were tested reading comprehension on the screen and on paper [7].
However, questions remain open about the interpretation of the results. The results of research and scientific evidence were split 50/50 over which was more effective. Kerry Benson argues that there are a number of scientific facts, such as the subtle information processing, the method of turning pages or scrolling the page, and others, that indicate that it is much easier for the brain to process and understand information from paper [3].
Researcher Lisa Allcott has unexpected findings in her work. Weighing the advantages of two types of reading, both electronic and paper, she concludes is that there is no best way to perceive information in general. However, each type of reading can be more effective than the other, depending on the goal we set for the reading. Obviously, if we need to learn about ecommerce with examples, screen reading will be much
more effective. However, for reading fiction, paper may be better for the perception of all the details [1].
Christopher Cocchiarella describes a number of situations in which screen reading can be much more effective than paper reading. It is important to understand that in the modern world there is a lot of material that was created specifically for reading and understanding from the screen [4]. The author indicates key features for effective screen reading: visualization of abstract ideas or images, navigation and direction, producing a presentation, providing demos such as video tutorials and creation of simulators and educational video games. Thus, each author forms their opinion on the effectiveness of reading and a number of factors by which this effectiveness can be assessed.
Methods
To ensure more objectivity, both qualitative and quantitative methods were used in the research.
The audience that was of interest for the research are university students, university teachers, all adults wishing to participate in the research and high school teenagers. The objective of the study was to identify the general current trend towards the preferred way of reading. A wide age sample of people was selected for the study. As a result, 25 people took part it, 20 of whom were surveyed and 5 were interviewed.
The quantitative method of research involves conducting a survey that anyone could take. More than 20 people took part in the poll. In the questionnaire, the age of the participants was important in order to reveal a possible correlation between age and the preferred type of reading. For the analysis of the data, it did not make significant sense to separate the participants in terms of gender since only the dynamics between generations mattered. In the survey, the participants were asked to choose specific answers to clearly formulated questions, without the possibility of editing, adding or changing the final answer. The survey consisted of eight questions on the topic of what form of reading people prefer and why. Questions included choosing preferred reading for academic purposes or reading fiction. The respondents were asked to select factors due to which one type of reading was more preferable than the other. For example, thay had to choose what influences the choice paper reading easy for perception, convenient to carry and use (no need to charge), better for the eyes, habit, no distractions on paper (ads, bright pop-ups). The following factors have been suggested for choosing screen reading: no need to leave home to get material, availability of resources (including free ones), possibility to copy or save to personal devices, special sites for translating words by clicking on a word, a low weight of an electronic device compared to that over 800-page book. The survey was conducted online in a Google form. The questionnaire was chosen as a research method due to some of the advantages of this format: standardization, simplicity, the possibility to track statistics and conduct statistical analysis, as well as the ability to conduct in-depth
analysis, due to the use of sequential clarifying questions.
To get qualitative data five people were interviewed (18 to 35 years old). It was conducted online via the Skype application in an open-ended question format. Because survey respondents were primarily students, for more objectivity it was decided to conduct interviews for people of a different age group (35+). The questions were aimed at identifying the underlying reasons for the choice of a reading method. For example, special attention was paid to the emotional component of reading: How do you feel when you read from paper or from a screen? In what situations do you choose your reading method depending on? How much does a habit affect your reading choices? Does your profession influence your choice? Are you used to taking information from the screen or, conversely, do you spend too much time behind the screen. Interviewers
were supposed to talk about how in the near future they had to look for new information and habit (from a screen or paper) they read it. The interview method was chosen because makes it possible to identify internal complex thoughts respondents problems, which are difficult to saw in the questionnaire, to get a detailed answer of the interviewee about the question and ask clarifying questions. Another main advantage of the interview is that the answers given by the interviewees are open and the person is not limited by a set of factors, as in the survey.
Results& Discussion
The graph below shows the results of the online survey. There were respondents aged 16 to 25, and respondents aged 25-40. It is important to note that 75 % of respondents answered that their choice of the reading method depends on what purpose they pursue while reading.
Figure 1. Online survey results
Figure 2. Online survey results
Results vary greatly from question to question. When ask about reading in general, the majority of
people generally do not prefer reading from the screen at all, giving priority to paper or a combination of types
of reading. However, when there is a qualifying circumstance, such as reading for academic purposes, the results change significantly in favor of screen reading. When it comes to reading works of fiction, the majority prefers paper. Interesting fact, that 25 % answered that they choose either of two types of reading regardless of the purposes. Figure 2 shows the results of the more detailed questions of the questionnaire. When choosing to read from paper, most people mention that it is easier for them to understand the material, and that their eyes do not get tired quickly. One seems to follow from the other, when, readers eyes do not get tired quickly, they concentrate more on the text, and, therefore, its comprehension. When choosing a screen, people tend to consider the accessibility and convenience benefits of saving data.
Thanks to the interview method, it was possible to identify the answers of people of a different age group (35+), which made it possible to clearly divide the opinions of the younger and older generations of the preferred way of reading. The majority of respondents defined the reading process primarily as reading fiction or magazines, and secondarily as reading academic literature in order to obtain new information of interest. The respondents also answered that when reading, the emotional component of the material is extremely important for them, as well as understanding the position of the author. Due to an old habit, developed over the years, people prefer reading a book, as «books can smell great, reading a book creates a certain atmosphere, the rustling of pages is always pleasing.» This quote from respondents explains how important the emotional component is when reading.
As it turned out, what kind of profession they are engaged in has a significant impact on the choice of the reading method. For example, a dentist most definitely prefers to read scientific articles from paper, since over many years of experience the doctor can easily identify sources, books on medicine and authors of articles that can be trusted. Since she is used to reading non-fiction on paper, she uses the same habit to read fiction. The next example is a lawyer and an accountant who prefer to read from the screen. They argue that in the modern world there is a high level of digitalization of all business processes, which forces them to be active users of gadgets. Literature and the latest professional news are much easier to find on the Internet than in magazines. This does not mean that they do not read from paper, but they have a commitment and a habit of reading from the screen that prompts them to use this method, regardless of the purpose. So everyday activities make people use a particular format of reading.
There is a fair amount of research out there on the preferred way of reading and its effectiveness. Such studies often include experiments and interviews with more than 300 people. It is not surprising that this topic is so relevant, because the modern pace of life makes people extremely efficient in order to be sufficiently competitive in the labor market. This research embraces primarily university people (both students and teachers). The results of the study were mixed. Despite the
influence of the sphere of activity of people, age or habits, in general, people read more from the screen, since in the modern world there is a serious informatization (digitalization) of everyday processes. People have to read from the screen, even if their preference in general would be to read from paper.
A specific goal has a significant impact on the choice of a reading method since sometimes it is impossible to find the necessary material in both formats. With the introduction of the Internet into our life, any information has become available anywhere in the world. Even if a city has libraries, Internet access can give you a wider choice of sources, which also stimulates reading from screen.
It is well known that the printing industry as a whole is in decline as even the most popular publications and magazines have moved to the Internet over the past 10 years. It is expected that the printing industry will become quite narrow and in the future people will read less from paper. This process was especially stimulated by the 2020 coronavirus pandemic. In the first weeks of the lockdown, many print media ceased to exist. Some have united, others today are openly asking for donations from readers, most have cut staff, salaries, output, or announced a three-month break. This affected both world and regional publishing houses. The print media were hit by the phobias of the population. US residents are afraid to pick up printed materials due to fear of catching COVID-19. In the United States, the government discusses the need to save the media. Washington Post columnist Margaret Sullivan has offered incentive funds to help the industry [6].
Some say that reading from paper becomes, rather, a «special» process not for the broad masses, but only for special connoisseurs. But at the moment, such dynamic are not justified, because in the survey 60 % of people answered that they prefer reading from paper. We can assume that the print industry needs support now and in the years to come after the coronavirus, which is the opposite of the fast-growing e-reading industry. If the printing industry will be supported, the tendency to preferentially read from paper may be maintained in the future.
Conclusion
People's preference for the reading method mainly depends on two factors: their professional activity and long-term developed habit. As shown by the research data, the goal that the reader pursues while reading has less influence than the factors listed above. Besides, in the near future, the pandemic will probably make people read more from screen as they have developed a consumer habit of reading online.
The results of this study can be useful not only for teachers, but also for online educational resource creators. The printing industry and books have been around for a very long time and the system has long been optimized for children's literature, science books and more. Online reading services do not have such a rich history, which means they are not well adapted to all readers. If screen materials become more comfortable for reading, over time, reading from the screen may
become more popular than reading from paper, and even replace it. ■
1. Allcott, L. (2021, October 11). Reading on-screen vs reading in print: What's the difference for learning? National Library of New Zealand. https://natlib.govt.nz/blog/posts/reading-on-screen-vs-reading-in-print-whats-the-difference-for-learning
2. Barshay, J. (2021, April 8). Evidence increases for reading on paper instead of screens. The Hechinger Report. https://hechingerreport.org/evidence-increases-for-reading-on-paper-instead-of-screens/
3. Benson, K. (2020, July 28). Reading on Paper Versus Screens: What's the Difference? Brainfacts. https://www.brainfacts.org/neuroscience-in-society/tech-and-the-brain/2020/reading-on-paper-versus-screens-whats-the-difference-072820
4. Cocchiarella, C. (2020, November 15). Screen vs. Print, Part II: When Screens Are Better Than Books. MINDFUL TECHNICS. https://mindfultechnics.com/screen-vs-print-part-ii-when-screens-are-better-than-books/
5. Gregory, C. L. (n.d.). «But I Want a Real Book»: An Investigation of Undergraduates' Usage and Attitudes toward Electronic Books on JSTOR. Jstor. Retrieved October 12, 2021, from https://www.jstor.org/stable/20864892
6. Sullivan, M. (2021, August 31). Congress may be about to help local news. It can't happen soon enough. Washington Post. https://www.washingtonpost.com/lifestyle/media/sullivan-local-journalism-bill/2021/08/31/68d027fe-0a5d-11ec-aea1-42a8138f132a_story.html
7. VOA Learning English. (2019, April 17). Study: Paper Reading More Effective Than Screen Reading. VOA. https://learningenglish.voanews.com/a/study-paper-reading-more-effective-than-screen-reading/4876473.html
REFERENCES
Gregory, C. L. (n.d.). «But I Want a Real Book»: An Investigation of Undergraduates' Usage and Attitudes toward Electronic Books on JSTOR. Jstor. Retrieved October 12, 2021, from
https://www.jstor.org/stable/20864892
VOA Learning English. (2019, April 17). Study: Paper Reading More Effective Than Screen Reading. VOA. https://learningenglish.voanews.com/a/study-
paper-reading-more-effective-than-screen-reading/4876473 .html
Benson, K. (2020, July 28). Reading on Paper Versus Screens: What's the Difference? Brainfacts. https://www.brainfacts.org/neuroscience-in-society/tech-and-the-brain/2020/reading-on-paper-versus-screens-whats-the-difference-072820
Cocchiarella, C. (2020, November 15). Screen vs. Print, Part II: When Screens Are Better Than Books. MINDFUL TECHNICS.
https://mindfultechnics.com/screen-vs-print-part-ii-when-screens-are-better-than-books/
Barshay, J. (2021, April 8). Evidence increases for reading on paper instead of screens. The Hechinger Report. https://hechingerreport.org/evidence-increases-for-reading-on-paper-instead-of-screens/
Sullivan, M. (2021, August 31). Congress may be about to help local news. It can't happen soon enough. Washington Post.
https://www.washingtonpost.com/lifestyle/media/sulliv an-local-j ournalism-bill/2021/08/31/68d027fe-0a5d-11ec-aea1-42a8138f132a_story.html
Allcott, L. (2021, October 11). Reading on-screen vs reading in print: What's the difference for learning? National Library of New Zealand. https://natlib.govt.nz/blog/posts/reading-on-screen-vs-reading-in-print-whats-the-difference-for-learning
Чтение с бумажных или электронных носителей: что предпочитают сегодня
© Тюленева В., 2022
В статье раскрывается вопрос предпочтения людей определенного метода чтения с бумажных или электронных носителей. Рассматриваются работы в данной области и выявляются причины, которые способствуют выбору предпочтительного метода чтения. Данное исследование дает информацию о том какой метод чтения является предпочтительным сегодня и рассказывает о том, для кого это может быть полезна данная информация.
Ключевые слова: методы чтения, эффективность чтения, современные тенденции
УДК 316.774
ПОРТРЕТ СОВРЕМЕННОГО ПОЛЬЗОВАТЕЛЯ ИНТЕРНЕТ-УСЛУГ НА ПРИМЕРЕ МОЛОДЕЖНОГО СЕГМЕНТА НАСЕЛЕНИЯ
© Юдалевич Н. В., 2022
Иркутский государственный университет, г.Иркутск
В данной статье рассматриваются предпочтения молодых пользователей сети Интернет — то, какие онлайн-услуги предпочтительны, каковы сферы интересов молодежи при использовании онлайн-сервисов, рассмотрены плюсы и минусы тех или иных онлайн-сервисов с точки зрения опрошенных.
Ключевые слова: онлайн-покупки, Интернет-обучение, досуг в интернет, бизнес в Интернет, цифровые технологии, цифровая экономика
