Preparation and protection of research paper (further - DR) is the training closing stage in high school. On the basis of delivery of graduation examinations and protection of research paper to the student-graduate qualification is appropriated and the diploma about higher education stands out.
The purpose of research paper is definition of level of theoretical and practical knowledge of the graduate, its readiness for practical activities.
In the course of preparation and protection of research paper the student carries out following problems:
Expands, deepens and systematises a professional knowledge,
Improves analytical skills, gets experience of scientific research,
Develops skills of practical work.
In research paper the student should show, in what degree he owns the economic theory, the theory of the financial analysis, special knowledge and ability to apply the received special knowledge in the course of independent research of a concrete theme.
2. Preparation of research paper
Preparation DR consists of several stages:
Choice of a theme and substantiation of an urgency of the selected theme;
Bibliography drawing up, acquaintance with acts, standard documents, statistical data, references and the electronic resources concerning a theme of research paper;
Studying of material and social and economic conditions and indicators of conducting activity by the managing subject;
Processing and the analysis of the received information;
The formulation of conclusions and working out of recommendations with a view of optimisation of activity of the managing subject;
Calculation of economic and social effect from realisation of the offered actions;
Registration of research paper according to the established requirements;
Preparation for performance on protection of research paper.
2.1. A choice of a theme of research paper
Theme choice - the first stage of preparation of research paper. Following demands are made to a choice of theme DR:
The subjects of research papers are defined by letting out chair and affirm the corresponding report of faculty meeting. The subjects of research papers are corrected every academic year.
The option of a theme of research paper from among confirmed by chair is given to the student. The Student-diplomnik, it is independent or together with the confirmed head of the future research paper, can offer and the theme, having proved its expediency, taking into account its statement managing chair.
The theme should correspond to specialisation "Financial management" within the limits of a speciality "the Finance and the credit". The specialisation Subject domain includes a problematics connected with management by financial streams, management of monetary funds at level of the basic managing link: the enterprises of any pattern of ownership, bank, the insurance company etc. On occasion when there are possibilities for data acquisition, the analysis at level of municipal union, region, the subject of Federation or the country as a whole can be carried out.
The theme should be actual, i.e. it should be connected with modern problems and problems of economic practice. At a theme choice it is necessary to consider its scientific and practical value, i.e. in what degree the developed theme can be used in the scientific, educational and practical purposes.
The theme should correspond to individual, scientific and professional interests of the student.
The theme should be feasible for performance. It is necessary to be guided by possibility of reception of concrete statistical data and documents of the financial (accounting) reporting.
Choice of a theme inseparably linked with a choice of object of research. It is in advance difficult to define, on what materials of concrete object research paper will be written. As object the concrete managing subject (enterprise), as a rule, acts. It is caused by a number of circumstances. First, the enterprise - the basic link of economic system. Here the goods, works and services are made. Secondly, the majority of data of the enterprise are usually accessible to the student. Thirdly, the enterprise, as a rule, is a place of the future work. Therefore, developing a theme of research paper on primary data of the enterprise, the student seizes the speciality more deeply, masters concrete features of the future work is better.
2.2. An order of fastening of a theme of research paper
1) Process of a choice of a theme begins for 1 (one) year prior to the beginning of total state certification. After a theme choice it is necessary to write the statement with the request to confirm a theme of research paper;
2) the Statement on the statement of the chosen theme and appointment of the supervisor of studies moves on chair not less than for 10 months prior to the beginning of total state certification;
3) the Statement of the student with the visa of the supervisor of studies, is considered at session of letting out chair and vised managing chair and the dean of faculty. At these stages the theme of research paper can be subjected correction and change;
4) the Student receives on chair (in a faculty teaching department) the task for performance of research paper which should be co-ordinated with the appointed supervisor of studies and is confirmed managing chair;
5) After the edition of the order of the rector about the statement that of research papers the work theme cannot be changed.
2.3. Structure and the maintenance of research paper
Research paper is written under the certain plan.
Irrespective of the selected theme it is recommended to adhere to the research paper resulted below structure.
The basic part including theoretical, analytical, practical chapters;
The list of the used sources;
The maintenance reflects, in essence, the work plan, its skeleton. In the maintenance names of heads, paragraphs or points, their arrangement on pages are consistently specified. Each heading of the maintenance should correspond precisely to a heading in the text. All structural parts DR should be specified in the maintenance. To place the maintenance it is necessary in the work beginning as it gives the chance to the reader to present the basic direction of research at once.
In introduction the general characteristic of research paper is given. For introduction DR following elements are obligatory: an urgency, object and an object of research, the purpose and problems, information base of research and the basic methods.
The research urgency should be proved certain problems, characteristic for managing subjects, local municipal union, region, the country as a whole.
The object of research is that, on an example of that the chosen theme of term paper is investigated. As a rule, it is the concrete managing subject of any pattern of ownership and a branch accessory. The official body, municipal union, region, the country in whole (in unusual cases) can be object also.
Object of research are the concrete financial and economic processes developing within the limits of object of research.
In introduction are formulated the purpose and problems. The purpose of research paper consists in the analysis of concrete financial and economic processes (phenomena) and working out on this basis of offers (measures, recommendations) on their improvement, stabilisation or optimisation of activity of the managing subject (the enterprise of any pattern of ownership, bank, the insurance company, municipal union, region, the subject of Federation, the country).
According to the work purpose it is necessary to allocate some problems which are necessary for solving for purpose achievement. Each of problems corresponds to separate chapters (sections), and also the most important paragraphs (points) of an analytical part of term paper.
The first problem consists in research of theoretical bases of the problem declared in a theme. Accordingly chapter 1 has theoretical character.
The second problem consists in the analysis of applied aspects of a problem on an example of activity of the managing subject. Accordingly the second chapter of the character the analytical.
The third problem is connected with development of concrete recommendations about the decision of the problems facing to the managing subject. Accordingly in the third chapter practical recommendations are given, and efficiency of their application is proved.
The information base of research is made by sources on which work is under construction:
1) acts and standard documents;
2) scientific sources (the monographic and educational literature; materials of seminars and conferences);
3) statistical sources;
4) periodicals and electronic resources;
5) the financial (accounting) reporting, the administrative documentation, and also constituent and other local standard documents.
In introduction the concrete definition of information base of research in following directions is necessary:
The short analysis of legislative base for illumination of the legal environment in which frameworks the managing subject and legal field characteristics in which the problem dares functions;
The short analysis of the scientific literature for a conclusion about a problem condition in a domestic both foreign economic science and a choice of those techniques, which author DR a beret on arms in the research;
The short analysis of the statistical data characterising a subject of degree research;
The short characteristic of the documentation of object of the research, used in research paper (the balance, separate forms, etc. for the certain periods)
It began necessary to note what methods of research by methodical basis DR: a method of the system analysis, mathematical and statistical methods, methods of comparisons and analogies, a method of generalisations, a method of expert estimations etc.
The introduction volume makes approximately 5 % from volume OTHER
The statement of materials of research makes basic part DR which consists of theoretical and analytical heads, and also chapters in whom concrete recommendations are given.
CHAPTER 1. Chapter 1 problem consists in research of theoretical and standard bases of the problem declared in a theme OTHER In chapter 1 it is necessary to give representation about question history, to show degree of its level of scrutiny on the basis of the review of the corresponding domestic and foreign literature. To develop the analysis of scientific sources designated in introduction. Author DR should let know, on whose point of view it becomes, and to be defined with value of categories within the limits of this position. The author can prove, distinct from known in the scientific literature, the point of view. In chapter 1 concepts and essence of the studied phenomenon or process should be opened, formulations are specified. Author DR should declare the chosen technique for the further analysis. In it it is necessary to stop on tendencies of development of economic processes which are connected with the put problem, techniques of studying of these processes, to develop the analysis of statistical data planned in introduction. Here it is expedient to use help, survey materials, tables, schedules, schemes, drawings etc. On volume chapter 1 should make about 25 % of all work.
The SECOND CHAPTER. The maintenance of the second chapter represents the analysis of applied aspects of a problem: the economic and financial analysis of the investigated managing subject on the basis of concrete data of the enterprise. The second chapter begins with the characteristic of the managing subject on following positions: creation history, management structure, sphere and activity scale, the organizational-legal form, the competitive environment. Further it is necessary to start the analysis of financial indicators and to draw a conclusion on an enterprise condition. Thus in the text of second chapter DR it is necessary to make calculations under formulas and the techniques described in a theoretical part of research (chapter 1). The volume of this part DR makes approximately 40 % of total amount DR.
The THIRD CHAPTER. The problem of this chapter DR - to open available reserves and factors of growth of manufacture, to simulate them. Author DR should present the list of offers, their substantiation and calculations of social and economic effect. The volume of this part of research paper should make approximately 20-25 % of total amount.
The CONCLUSION. The conclusion sums up work: in what measure purpose DR how the problems put in introduction are solved is reached. It contains short conclusions on all problems put in introduction. Its volume of 5-10 % from work total amount.
After the conclusion the list of the used sources (not less than 30 names) is given.
In appendices materials, documents which the author uses in the work but which cannot be placed in text DR owing to great volume or other reasons are resulted. Appendices to research paper often are the valuable additions enriching research. In appendices the balance and other forms of the accounting reporting of the investigated enterprise also can be placed.
2.4. Selection of materials and a statement of results of research
Preparation DR, its writing develop of a number of stages. The first of them is acquaintance with survey printing materials on a theme, and with the statement of a problem. The general modern condition of a problem of research (theme) in the scientific literature is originally studied. It is necessary to define a direction and the work maintenance. It is obvious, that, first of all, it is necessary to be defined with standard base (codes and laws of the Russian Federation, decrees of the President, the governmental orders of the Russian Federation, etc.), works of authoritative scientists. It will allow to understand a methodological basis of the future work, to define its true direction.
After acquaintance with statement of a problem the student makes plan DR that allows to establish its structure and sequence of a statement, and also the work schedule diagramme according to the task. Last affirms the supervisor of studies OTHER Chair of faculty OTHER student In target dates defines terms of periodic reports of heads on performance reports to the head who marks degree of readiness of work and informs on it managing faculty chair. A following stage is drawing up of the list of references on the selected theme. During studying of the literature the list will be supplemented and change, however it is impossible to begin work, not imagining approximate volume of literary materials. At literature selection it is necessary to address, first of all, to the head who is obliged to specify the most important sources and the literature.
Along with drawing up of the preliminary bibliography on a theme it is necessary to define and systematise the list of other possible sources: statistical reports, materials of sociological interrogations etc.
It is necessary, that materials used in the course of work were authentic, reliable, full enough and, at last, accessible.
Then studying of the literature and other sources begins. It is recommended to begin literature studying with the general works, and then to pass to private works, articles. It is sometimes convenient and expedient to study the literature not in chronological sequence, and upside-down. It means - in the beginning to study the works which have left recently and gradually if there was a necessity, to move to the past, getting acquainted with products on a theme.
Reading the book or magazine and doing corresponding extracts, it is necessary to adhere to a rule strictly: to mark book or magazine page, the extract or the citation whence is taken.
It is very useful to do already in the course of accumulation of materials the short remarks, possible objections etc., that subsequently can be used for the designated purpose.
After the necessary material is collected, there comes the most responsible stage - a writing of research paper. Here two ways are possible. The first variant - author DR writes all work from the beginning up to the end in a draught copy, and then "leads up" it to the necessary requirements. The second variant - author DR writes work under heads, each time consulting with the supervisor of studies. The choice of one of these variants depends on personal abilities and bents of the author, and also from conditions of gathering of materials and possibilities of direct contact to the supervisor of studies. Our experience shows, that students prefer the second method. In process of readiness of heads the student represents to their head for viewing. So the head carries out the current control over a course of preparation of work, points out the defects, helps to correct them. Before unpacking work absolutely, it in the finished kind necessarily show to the head.
2.5. Registration of research paper
2.5.1. General provisions of registration of research paper
The text of research paper should be printed on the computer through one and a half line spacing with use of font Times New Roman Cyr ? 14. Optimum volume DR without appendices of 75-80 pages (but not less than 70 pages and no more than 95). The volume of appendices is not limited. Next sizes of fields are provided:
Numbering of pages of work. The first page of work is the title page which is not numbered. The second page of work is the maintenance which also is not numbered. Number is put on the third page under the account with which introduction begins, accordingly, it is number "three" (and so on). Number is put in the right top corner of page or below in the centre by a font ? 10. Points and a dash neither before, nor after page number are not put.
Paragraphs in the text should be begun with a space equal of 10 mm.
Research paper should contain:
The title page (it is stitched with the basic text, joins in quantity of sheets, is not numbered) (the Appendix 1);
The task for research paper (it is stitched with the basic text, does not join in quantity of sheets, is not numbered) (the Appendix 2);
The summary (it is stitched with the basic text, does not join in quantity of sheets, is not numbered) (the Appendix 7);
Response of the head (it is stitched with the basic text, does not join in quantity of sheets, is not numbered) (the Appendix 3);
The review managing chair or the person authorised by it (it is stitched with the basic text, does not join in quantity of sheets, is not numbered) (the Appendix 4);
The maintenance (it is stitched with the basic text, joins in quantity of sheets, is not numbered);
Introduction (it is numbered "3");
The list of the used sources;
The appendix (it is stitched with the basic text, does not join in quantity of sheets, is not numbered);
The word "Maintenance" is printed by a fat font from the big letter lower case letters with alignment on the page centre.
Names of independent structural elements of work: introduction, heads, the conclusion, the list of the literature, the appendix are printed by the big letters, names of paragraphs - lower case letters from the big letter.
Introduction, the conclusion, the literature list, are not numbered. Heads and their structural elements (paragraphs, points) are numbered.
The word "Head" before the name of the corresponding chapter is not printed. Numbering of heads is made by the Arabian figures, the point after number of the head is not put.
Also the word "Paragraph" or a paragraph sign (§) before names of paragraphs is not printed. Paragraphs are numbered by the Arabian figures. Paragraph number consists of two figures: the first designates number of the head which includes the paragraph, and the second - directly number of the paragraph in the head (1.1 - chapter 1 paragraph 1). If in the paragraph points they are coded by three figures are allocated: the first designates number of the head, the second - paragraph number, the third - point number.
Page number with which the corresponding structural element of work begins, is put in a table of contents at level of last line of the name of a corresponding structural element of work. Thus between last letter of the name of a structural element of work and page number the filler is located. With reference to "Appendix" section page number with which this section begins is underlined only. And in the text the page dividing the list of the literature and the appendix is numbered only. In the centre of this page the word of "APPENDIX" is written and page number is regularly put down. Thus, last numbered page of final qualifying work is the page dividing the list of the literature and the appendix.
2.5.2. Registration of tables in DR
In each research paper the student should use the figures characterising those or other phenomena and the facts. If it is a little figures, they are listed in the text on a course of a statement of a material. If it is a lot of them, they are stated in tables. Very important correctly to make the table as it allows to open and understand more deeply the maintenance of any process, the phenomena.
The table is such way of giving of the information when digital or text the material is distributed on the columns separated from each other by vertical and horizontal lines.
Into table structure enter: a serial number and thematic heading (name); (the list of the parametres placed across); headings of vertical columns (head); horizontal and vertical columns.
The heading of each column in a table head should be whenever possible short. It is necessary to watch that headings of separate columns did not repeat the general title of the table or its parts. Headings of columns of the table should begin with capital letters. The basic headings in the table are written from a capital letter. The subordinated headings are written from a lower case letter if form the uniform offer with the main heading and if do not form from the capital.
Headings and subtitles of columns, unlike the text of research paper it is possible to carry out through one interval and a font, smaller than "Times New Roman" ?14. Notes to the table take places directly under it.
At writing DR of the economic maintenance use in the text of tables is obligatory. Registration of tables is subordinated to certain rules according to STATE VOLUME 2105 - 79. Each table containing in work, is numbered (except for the tables resulted in appendices). Thus it is necessary to use through numbering at which numbering within the limits of work as a whole is made. Numbering of tables within the limits of heads and furthermore paragraphs, it is not supposed.
Any table is anticipated a word "table" which is written from the big letter and its serial number (actually, in aggregate is a code of the table), thus a sign "?", and also a point after it are not put, for example: "Table 1" (it is levelled by a page right edge). However if at the basic part of research paper there is only one table number to it do not appropriate also a word "Table" do not write.
Each table should have the name, which is located over the table (and under its code), is printed from the big letter and levelled on the page centre. The point after the table name also is not put.
By the general rule of the table are not broken off. If on page there was not enough place it is necessary to continue the text, and the table to transfer on the following page. The standard it is authorised to break off tables only in the event that they are not located on the whole page. At table carrying over on the following page the table head is reproduced on new page once again and over it the inscription "table Continuation (its number)" is located. If the head bulky to repeat it does not follow. In this case number columns and repeat their numbering on the following page. Heading of the table do not reproduce.
On all tables it is necessary to give references in the text. At the reference to the table specify its number, and a word the table write in a short form - "tab. ?".
2.5.3. Registration of an illustrative material in research paper
Except tables students of economic high schools in the DR apply graphic methods to the characteristic of structure or dynamics of economic events. As an illustrative material schemes can directly be used, schedules, etc. it is necessary to mean diagrammes, that all these kinds of visual aids with a view of unification of registration DR are designated by the general concept "drawing". The same as also tables, drawings are numbered, and through numbering is applied. However, if drawing in work unique it is not numbered. The drawings containing in the appendix are not numbered also.
The signature under an illustration usually has four basic elements:
1) the name of the graphic plot designated by the reduced word "Fig.";
2) a serial number of an illustration which is underlined without number sign in the Arabian figures;
3) the thematic heading of an illustration containing the text with the short characteristic of the represented;
4) a legend (explication) which is under construction so: plot details are designated by figures or letters which are taken out in the signature and accompanied by the text. The explication does not replace the general name of a plot, and only explains it.
2.5.4. Registration of formulas in research paper
The most important on value of the formula, and also the long and bulky formulas containing signs of summation, product, differentiation, integration, place everyone in a separate line and supply with their through numbering.
Serial numbers of formulas are designated by the Arabian figures. Number of each formula consists in parentheses and is located at the right field of page on level of the corresponding formula. Formulas take places by means of their alignment on the centre. The formula the same as also drawing, is accompanied by a legend in which designations applied in it (and the legend is obligatory even in the event that the formula is well-known) are deciphered. Rules of registration of a legend of formulas are identical to rules of registration of a legend of drawings.
With a view of economy of a place short same formulas can be placed on some in one line. The small and simple formulas which do not have independent value, leave in lines of the text. The small formulas forming uniform group, should have general number.
2.5.5. Registration of footnotes in research paper
Any citation, and also figure (except for the figures received at the enterprise) should be confirmed by an information reference to the source.
The standard provides possibility to do intratext and interlinear footnotes on information sources. However interlinear footnotes often "get off" or at the press are deduced on other pages. Besides, often enough there are errors at numbering of such footnotes.
We recommend to use footnotes on the sources of the information placed in the text in square brackets. In such footnotes are specified number of a source of the information, appropriated to it in the literature list, and also page in a source on which there is a citation or figure.
The sample of registration of footnotes: [5, With. 26], where "5" - source number in the literature list; "With. 26" - page on which there is a citation or a digital material. Thus it is necessary to consider, that at standard sources of the reference should be on certain articles or points, instead of on pages.
2.5.6. Registration of the list of the used sources in research paper
The list of the used sources place directly after the basic text of research paper before "Appendix" section. Each source mentioned in the list, appears under a certain serial number and should be described according to STATE VOLUME 7 (the Bibliographic description of the document). The list of the used sources is formed as follows.
At first in it the regulatory legal acts used at a writing of work are specified. Thus regulatory legal acts are specified in decreasing order their validity: the Constitution of the Russian Federation, codes of laws, federal laws, decrees and orders of the President, the decision and the order of the Government of the Russian Federation, the instruction of the federal ministries and departments, their letters, methodical recommendations, regulatory legal acts of public authorities of subjects of the Russian Federation, regulatory legal acts of local governments.
After regulatory legal acts in the literature list all other sources in alphabetic order are specified.
The bibliographic description of the book of one author or the group of authors, which number does not exceed three persons, begins with a surname in the Nominative case and the initials of the author or authors. Further there is a full name of the book, the point and a dash is put, the edition place is underlined, the colon is put, the name of publishing house without inverted commas is underlined, the comma, year of the edition, a point, a dash and total of pages of a source is put.
If the book is written by a group of authors of more than three persons or the author is not specified, the bibliographic description looks so: the book name; a virgule; the initials and a surname of the editor-in-chief; a point, a dash; an edition place; a colon; the name of publishing house without inverted commas; a comma; year of the edition; a point, a dash; total of pages of a source.
Examples of registration of bibliographic references.
The description of regulatory legal acts of bodies legislative and an executive power
The civil Code of the Russian Federation (a part the second) from 26.01.1996 ? 14-FZ (. From 17.12.1999). - Item 454.
The decree of the President of the Russian Federation from May, 17th, 2000 ? 867 "About structure of federal enforcement authorities"//Meeting of the legislation of the Russian Federation. - 2000. - ?21. - item 2168.
The order of the Ministry of the Russian Federation on an antimonopoly policy and support of business from November, 17th 1999?. ?441 "About the Position statement about a territorial administration of Russia"//the Bulletin of statutory acts of federal enforcement authorities. - 2000. - ?9. - with. 117 - 123.
The description of a source of statistical data
The bulletin of bank statistics.-.: the Central Bank of the Russian Federation. - 1994. - ?1 - S.33-37.
Current tendencies in monetary and credit sphere: statistiko-analytical operative materials.-.: the Central Bank of the Russian Federation. - 1997. - ?3. - ?.23.
Reports on work with shots of Open Society of KB "Success"/OAO KB "Success". - 1998. - ?.1, ?6. - ?.22.
Documents on opening of settlement, current budgetary accounts and on registration of powers on the order accounts of Open Society of KB "Success" / Open Society of KB "Success". - 1997. - ?.1, ?38. - ?.35.
The description of product from the multivolume edition
The financial account: In 2 ch./under the editorship of A.D.Sheremet. The PRESS, 1998. - II. - 352 with.
The financially-credit dictionary: In 3. Editor N.V.Garstovsky. The finance and statistics, 1994. III.-. - 512?.
The description of books of one - three authors
Anikin A.V.protection of bank investors. The Russian problems in the light of world experience. - business, 1997. - 144?.
Bank operations. ?.II. Registration-loan operations and agency services: Studies. The Grant / Under the editorship of O.I.Lavrushina.-1996. - 208 with.
Heifetz F.S.invalidit of transactions on the Russian civil law. - 1999. - 144?.
The description of books of four and more authors
Finance, monetary circulation, the credit: the Textbook for high schools / L.A.Drobozina, L.P.Okunev, L.D.Androsov, etc.; Under the editorship of prof. L.A.Drobozinoj. - the Finance, 1997. - 479?.
The control in system of intraindustrial self-financing / B.I.Valuev, L.P.Gorlova, V.V. Murovskaja, etc. - ?: the Finance and statistics, 1987. - 239?.
The description of textbooks and manuals
Introduction in market economy: Studies. The grant for the economic. High schools / A.JA.Livshits, I.N.Nikulina, O.A.Gruzdev, etc.; Under the editorship of A.JA.Livshits, I.N.Nikulinoj. 447?.
Yefimov L.G.bank the right: the Educational and practical grant. Publishing house BEK, 1994. - 360?.
The description of dissertations
. The intraeconomic financial control in a production association: 10. - It is protected 13.12.01.-., 2001. - 190?.
The description of article from the book
Babayev Z.D.accounting the reporting: the Financial account: the Textbook / under the editorship of V.G.Getmana. The finance and statistics, 2002. - 640?.
Titorov V. I. The international experience of the analysis of solvency of the enterprises in the conditions of risk of investment appeal, merges and absorption: 2002. - ?.16 - 33.
The description of article from the periodical
Terekhov A.A.Auditorstvo of economic systems//Book keeping. - 2000. - ?1. - S.17-20.
The description of books and articles on foreign languages
Army Regulation 210-135/Installations. Banks and Credit Unions orArmy Installations/-Washington: Departament of the Army, 1988. - 30p
2.5.7. Registration of appendices in research paper
In appendices materials which have great volume owing to what their inclusion in the work text is inexpedient are taken out, or contain the information which does not have basic value, but could