As already noted, the purpose of the study is to obtain new knowledge for society.

Theoretical significance- this is a sign, the presence of which gives the author the right to use the concept of "for the first time" when characterizing the results obtained by him and the study as a whole. Most often theoretical significance is reduced to the so-called element of novelty. Elements of novelty can be present both in theoretical provisions (regularity, principle, concept, hypothesis, etc.) and in practical results (rules, recommendations, means, methods, requirements, etc.) and reflects the possible prospects for using the obtained results for further work, for solving other problems.

It should be noted that when we are talking about coursework or thesis, this requirement remains, but is not so categorical. For these scientific works, the novelty of the results may be subjective, determined not in relation to society, but in relation to the researcher. In this case, the work performed can be a simulation of solutions known in science (society).

When it comes to a Ph.D. thesis, the requirement for obtaining new knowledge for society is mandatory.

What can make up the novelty of a diploma or course research?

1. Learning at the level known to everyone common sense phenomena through special scientific methods and thereby turning it into a scientifically established fact. For example, the phenomenon of Rosa Kuleshova and the experiment of A.N. Leontiev on the formation of nonspecific color sensitivity. The phenomenon of Rosa Kuleshova is that, according to eyewitnesses, she could read printed text with her fingers. A.N.Leontiev decided to test these evidence experimentally.

2. The study of a phenomenon already known in science using new experimental material. In this case, new knowledge is obtained due to the characteristics of the experimental sample of subjects, on which the study of characteristics, for example, ethnic, socio-cultural, professional, age, is carried out.

3. Transition from a qualitative description of the facts known in science to their precisely defined quantitative characteristics.

4.Study of a mental phenomenon known in science by more advanced methods. For example, the transition in measuring the reaction time from one tenth to one hundredth of a second is favorable for obtaining new results.

5. Matching, comparative analysis course of mental processes. For example, involuntary, voluntary attention, memory in normal and mentally ill people, volitional processes in drug addicts and alcoholics.

6. Changed conditions for the course of the mental process. For example, thinking in weightlessness and normal conditions.

1.Theoretical significance of the study " Research teaching gifted adolescents" is defined as follows: "The results obtained expand the understanding of the processes of the organization educational activities gifted children."

2. Theoretical significance of the study “Features emotional states creative children” is defined as follows:

The theoretical significance of the study is as follows:

Correspondence between the classes of emotional phenomena and the sphere of personality needs is established.

The criteria for constructing a method for diagnosing the state emotional sphere for children of the first and second periods of childhood.

The features of the emotional sphere of children with different levels of creativity are determined.

Practical significance research - justification of where and how the materials of the work can be used: in solving one or another practical problem on their basis; in carrying out further scientific research; in the use of the data obtained in the process of training certain specialists, in school practice ....

The practical significance of the work may consist in the development of a system of corrective work, a program for the formation of any quality, a methodology for diagnosing individual qualities, properties, states, in the development of psychological and pedagogical recommendations, etc.

Describing the practical significance of the study, it is necessary to designate a section of practical activity in which it is useful to apply the result of the study to correct a specific shortcoming.

For example,

"The developed and tested program for the development of general educational skills of students can be used by teachers of general education schools to correct the poor progress of younger students."

The practical significance of the study is determined by the possibility of applying its results in practice secondary school»

The practical significance of research results depends on

the number and composition of users interested in the results of the work; scale of implementation (district, region, country);

the degree of readiness of the results for implementation (initial, main, final);

· the expected socio-economic effect of the implementation.

It can be classified into levels:

1. The practical significance of the study is very high:

a) the results of the research are important for the entire field of didactics, theory and education, school studies and other areas;

b) a very wide range of consumers are interested in the results of the study;

c) the scale of implementation is nationwide;

d) the implementation of the results obtained into practice is economically feasible;

e) the results of the research are ready for implementation, normative materials, programs, textbooks, instructions for the teacher's activity have been developed.

2. The practical significance of the study is low:

a) the results of the study are important for solving secondary particular methodological issues;

b) in the results of the study are not of interest to most users;

c) the scale of implementation - individual schools, classes;

d) the introduction of the results obtained into practice is not economically feasible;

e) the results of the study are not ready for implementation.

Everything that is undertaken in the study for the first time characterizes its novelty. . This may be, for example, the application of an already known research technique (method) to a new object (not yet studied by other authors) or, conversely, the development of a new method for studying an already well-studied object. Scientific novelty fundamental research means a contribution to science that opens up new research perspectives.

It may be the discovery of new scientific facts the regularities behind them, the discovery of a new psychological phenomenon, and so on. At the same time, it is necessary to specifically formulate what exactly expresses the novelty of the study. For example, when studying self-relationship among gamers, what is new is not just the study of self-relationship as such, but the disclosure of its features among gamers, and not with respect to the entire system of self-relationship, but its individual aspects, such as self-respect, self-guidance, self-confidence.

Thus, the student describes everything that he first brought to psychological science(theoretical, methodical, empirical, practical plans for the novelty of the research can be presented - all at the same time or several of them). So, new for science can be the introduction and justification of a certain concept, the systematization of theoretical ideas about the phenomenon under study, the development and testing of a new methodology designed to study a specific psychological phenomenon, the psychometric justification of a methodology (newly developed or already known), the development and testing of a corrective (training ) programs, etc.

The theoretical significance of the study requires an indication that this study expands and / or refines psychological theory, theoretical ideas already established in psychology on this issue.

The practical significance of both fundamental and applied research is related to the specific, tangible benefits that its results can bring, help someone in practical activities. At the same time, it is important not only to declare the “universal” usefulness of the results obtained, but to indicate what exactly they can be used. In other words, it describes how the results of the undertaken research can be applied in the practical activities of a psychologist and / or other specialists.

Example #9

1. “We see the practical significance of our study in the fact that the study of the characteristics of group identity will allow us to properly organize interpersonal interaction in different small groups, offer psychological recommendations for resolving the difficulties that arise in them, for optimizing their life as group subjects. In addition, the set of techniques used in the work can be used in socio-psychological diagnostics, in the activities of various psychological services in order to study the characteristics of communication, relationships, social cognition entities in different areas vital activity. The materials and conclusions of our study can be used in the educational work of psychologists, as well as in educational process- in the course of professional training not only for psychologists, but also for other specialists in the sphere of "human - human". In this we also see practical output our work." 2. “The complex of psychodiagnostic methods tested in the work can be used in studying the features of personal self-determination of the elderly (it can be used in the work of psychological services operating in industrial organizations, and individual practical psychologists).” 3. "The developed program of psychocorrection can be useful in the work of a school psychologist in solving the problems of school maladjustment." 4. “An effective psychodiagnostic technique has been developed (method, technology, correctional program), which has a wide range of applications in sports psychology (providing the effectiveness of psychological impact, training, training, rehabilitation, psychological counseling athletes). 5. “Evidence-based psychological and pedagogical (socio-psychological) recommendations are proposed to optimize professional activity employees of the internal affairs bodies in the direction of creating a favorable socio-psychological climate in the relevant units. 6. "Materials and conclusions of the study can be used in the process of professional training of psychologists in universities, as well as in the educational work of psychologists in the youth environment, with teachers and parents of adolescents and young men."

Research Methodology

Introduction:

Description of the subject of research - description of the subject as a functional - identification of a problem for the object

Formation of the ultimate goal through the subject

Finding ways to improve the item (usually by increasing efficiency)

Antecedent Analysis

Problem formulation

Justification of the relevance of the task

Research boundaries

Boundary from the object (list of objects)

Border from subject

About space and time

Brief summary of the main parts of the study.

Brief information about the approbation of the study (reports, speeches at conferences).

Brief information about the implementation.

New scientific results and provisions submitted for defense.

Chapter 1. Background (initial level). Essence of the task.

1.1. Analysis of factors external to the object, internal to the subject, influencing the object and subject of research.

1.2. Analysis of the subject and object for interdependence.

Assessment of the degree of compliance of the existing state of the object with the requirements of the object.

Chapter 2 Selection and justification of research methods.

Selection and development of the elements of the subject research method.

Selection or development of a methodology for researching an object through a subject.

Evaluation of the effectiveness of the object through the subject.

Chapter 3 Substantiation of practical recommendations for improving the object through the subject.

Improvement of the subject of study in the object.

Improving the methods of research of the object and subject.

Evaluation of the effectiveness of an object through an object in an improved state.

Conclusion:

Enumeration of scientific results with emphasis on novelty.

contributions to science.

Contributions to practice.

What failed to be done? Suggestions for further improvement.

The total number of publications.

Conclusions on solving the problem posed in the introduction.

1. Description of the scientific research problem (essence, genesis and main aspects of the scientific problem)

2. The relevance of the scientific research problem (the importance of the proposed research on this problem in terms of the formation of new and development of existing areas in this subject area and expanding the possibility of practical application of scientific results)

3. A specific task within the framework of the problem that the study is aimed at solving

4. Scientific novelty of the research (novelty and originality of the proposed statement of the problem and / or methodology of its research)

5. Analysis of the current state of research on the scientific problem of the project (main directions, trends and priorities for the development of research in domestic and world science)

6. Methodological principles applied in the study

7. Proposed methods, techniques, tools and their justification (the possibilities of the methodological tools proposed for use to provide the necessary depth of study of the main aspects of the task)

8. Expected results of scientific research (the presentation form should allow for an examination of the results)

9. The form of presentation of the results of the project (expected specific results are indicated, for example: monograph, series of articles)

10. Potential possibilities of using the research results in solving applied problems (the possible contribution of the planned scientific results to the solution of applied problems is substantiated)

11. The team’s scientific background on the project (the results obtained earlier, developed programs and methods are indicated)

12. Publications most closely related to the proposed project (a list of major publications most closely related to the proposed project over the past five years is provided)

13. The general work plan for the entire duration of the project (the presentation form should make it possible to assess the degree of implementation of the work plan stated in the project; the general work plan is given by year)

PROJECT EXPERTISE

I. EVALUATION OF THE SCIENTIFIC LEVEL OF THE PROJECT

Scientific significance expected results of the study

The relevance of the scientific research problem

Complexity of the study

Scientific novelty of the research

The current state of research on the problem of the project - the main areas of research in world science

Correspondence of the project name with the scientific research problem

Scientific - research activities schoolchildren - a way of knowing reality

Introduction

Research problem

Research objectives

Research hypothesis

The main content of the work

Conclusion

List of used literature

Applications

The main characteristics of the methodological apparatus of the study.

Research problem.

§ To determine it, it is necessary to answer the question: “What needs to be studied, what is still insufficiently or not studied at all?”. A problem in science is a contradictory situation that needs to be resolved, which most often arises as a result of the discovery of new facts that do not fit within the framework of previous theoretical concepts.

§ When choosing a problem, it is necessary to take into account the presence or absence of the necessary research base.

§ Usually, in the process of student research, a problem known to science is studied, but the student and his supervisor discover it as a new one.

Choice and formulation of research topic

§ A young scientist should take a rather narrow and specific topic. This will give a lot of advantages: the sources will be within your reach, the scientific literature will not be counted in dozens of thick volumes.

§ A well-defined topic disciplines the mind and gives rise to a desire to work.

§ It may look like this: when reading the literature on a problem of interest, you find that some aspect of the topic is covered by the authors less than others or in passing. Having understood what place this problem occupies in the field of knowledge that interests you and, having understood what data is needed to sanctify it, you will approach the formulation of your own topic.

§ It is advisable in formulating the topic to go from pointing to the process under study (diagnostics ..., research ..., analysis ..., preparation ..., formation ..., development ..) and the conditions in which it is studied (on excursions ..., in lessons ..., in the process study...).

Determining the relevance and novelty of the study

§ Relevance - the degree of importance of the topic at the moment, in a specific situation for solving the problem. The relevance of the study lies in explaining the theoretical novelty and positive effect that will be achieved as a result of the work.

§ Novelty lies in the use of new approaches or research methods, obtaining new knowledge resulting from the generalization and critical analysis of literary sources.

Purpose of the study

§ This is the question that the research must answer, what to achieve, what kind of regular connection to show, while the topic is the problem that the answer to behind this question allows you to decide.

§ The formulation of the goal includes the question “What and why should this be done?”

§ The statement of the goal should be clear enough so that the boundaries of the study are clear from it.

§ A good goal statement is one that, when read without further explanation, it becomes clear how to achieve this goal.

Object and subject of research

§ The object of research is what the attention of the research is focused on, what is to be considered.

§ The subject of research is a separate side or perspective of the object under study, giving an idea of ​​how the researcher considers the object, what new qualities, properties, functions are inherent in it. The subject is inside the object.

Research hypothesis

§ Hypothesis - scientifically substantiated (supported by scientific data and logical considerations) assumptions about the structure and essential properties of the objects under study, the nature of the relationships between the individual elements of the studied phenomena and processes, the truth of which needs to be proven. When putting forward a hypothesis, the author must be sure that in the course of the work he will be able to check its truth or falsity.

§ A hypothesis always reveals the inconsistency of the subject under study, it must be proved.

§ Scientific hypothesis - a form of scientific exploration of reality.

§ A working hypothesis is a tool by which new knowledge is obtained in each specific study.

Research objectives

§ Tasks are a series of particular questions that need to be solved in order to answer the main one.

§ Usually this is done in the form of an enumeration (identify ..., determine ..., study ..., derive a formula ..., test ...).

§ Formulating tasks, the researcher answers the question: "What should be done to confirm the hypothesis, assumption?".

§ The tasks put forward are solved with the help of scientific research methods - methods for constructing and substantiating a system of philosophical knowledge, a set of techniques and operations for practical and theoretical mastering of reality (observation, experiment, analysis, synthesis, deduction, induction, comparison).

Theoretical and practical significance research

§ The theoretical significance of the research is determined by whether the work contains new developments in theoretical provisions and scientific novelty.

§ The practical significance of the work should show: to whom and how the results will be useful, what new methods can be developed on their basis.

Similar information.

IN modern conditions development of scientific thought, any scientific research should be socially significant, contain new scientific information, generalization of the best experience, solution of new theoretical problems, disclosure of methods for using theory in specific conditions of activity. That is, any scientific research should be relevant in modern conditions of the development of science and contain elements of scientific novelty.

Relevance of scientific research

The relevance of scientific research is determined by the fact that its results will help solve specific practical problems or help eliminate existing theoretical contradictions in the field of accounting in general or in its individual areas. The relevance of scientific research is justified primarily by the novelty of the results obtained in the process of its implementation, on the basis of which new theoretical patterns can be established and ways of their application for specific practical needs of accounting practice can be determined.

Domestic and foreign scientists interpret the concept of the relevance of scientific research in different ways (Table 10.4).

Table 10.4

Definitions of "relevance of scientific research"

In scientific research in the field of accounting, certain types of their relevance are distinguished (Fig. 10.2):

Rice. 10.2. Types of relevance of scientific research in the field of accounting

For example, a scientist who conducts research in the field of accounting on the topic "Accounting and cost control in the management system of forestry enterprises" can justify the relevance of his research as follows:

1. The study of cost accounting methods at forestry enterprises is relevant in connection with significant changes in the current legislation, namely in connection with the adoption of the Tax Code of Ukraine.

2. Taking into account the changes made to the existing national accounting regulations (standards), it is relevant to study the classification features of the costs of forestry enterprises in order to improve their analytical accounting.

3. In connection with the ongoing process of reforming the tax legislation of Ukraine, the issue of developing new forms of primary tax documents, namely the tax invoice, remains relevant.

4. Taking into account the changes made to the Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations of Ukraine, for the organization of analytical cost accounting, the topical issue is the introduction of additional sub-accounts for cost accounting at forestry enterprises.

More detailed example scientifically based formation of the relevance of scientific research on the topic "Accounting and cost control in the management system of forestry enterprises" are given below:

Scientific novelty

Scientific research carried out on a topical issue in order to solve certain problems must contain the scientific novelty of the results obtained. In Ukraine, when carrying out scientific research, it is customary to form the scientific novelty of the results obtained using the following phrases:

For the first time

Improved...;

Received further development ...

The issue of novelty is one of the most controversial and complex in the implementation of various types of scientific research, including in the field of accounting. Some scientists may consider the result obtained by the scientist to be new, others - long known. At the same time, when drawing conclusions, they rely on their personal experience, which for the growing number of works, the expansion of research topics and the simultaneous partial reduction of available sources of information is becoming less and less reliable. Therefore, each scientist must be able to clearly and reasonably determine the novelty of his own scientific result, as well as protect his choice in the future.

When formulating scientific novelty, it is important to take into account three main conditions:

1. Disclosure of the result, that is, in the scientific work it is necessary to indicate what type of new knowledge the researcher received. This may be the development of a concept, methodology, classification, patterns, and the like. So, it is necessary to distinguish between theoretical and practical novelty.

2. Determining the degree of novelty of the result obtained, its place among the known scientific facts. In comparison with them, new information can perform various functions: clarify, concretize existing information, expand and supplement it or significantly transform it. Depending on this, the following levels of novelty are distinguished: concretization, additions, transformations.

3. Evaluation of new results is their detailed and clear presentation, and not formal, unsupported assurances that the theoretical positions and practical conclusions of the study are new.

So, there are three levels of novelty of scientific research:

a) the transformation of known data, their radical change;

b) expansion, addition of known data;

c) clarification, concretization of known data, extension of known results to new class objects, systems.

You can also mathematically describe the forms of novelty of scientific research (Table 10.5)

Table 10.5

Forms of scientific novelty

	Characteristics of scientific novelty	Designations of scientific novelty
	Partial new feature combination	(It was A + B, it became C + D)
	Enabling a new feature	(It was A + B, it became A + B + C)
	Replacing some features with new ones	(It was A + B + C, it became A + B + D)
	The use of a more specific feature as a generally accepted	(It was A + B + C, it became A + B + C1, where C1 = C + C + C1.)
	New mutual arrangement signs	(It was A + B + C, it became A + C + B)
	A new type of relationship and interaction between features:
	Sharing features that were previously used separately as a new combination	(It was X = A + B; Y = C + D, it became Z = A + B + C + D)
	New form (mode, structure) signs	(It was a + B + C, it became A + B + C).
	New quantitative ratio of features	(It was A + B + C, it became A + 2B + 3C)

All scientific provisions in the field of accounting, taking into account achieved level novelty is theoretical basis(foundation) solved in the study scientific task or scientific problem. First of all, positive reviews can be provided for this scientific work.

The scientific novelty and theoretical significance of scientific research in the field of accounting lies in the disclosure of the content of the concept, method or methodology, the identification and formulation of the regularities of the accounting process or the description of accounting models. The practical significance of scientific novelty, including the rationale for a new accounting or methodological system, recommendations, requirements, suggestions.

To determine these parameters for evaluating the results of scientific research in the field of accounting, a number of requirements are put forward that must be met. scientific work all levels. However, the analysis of scientific works in the field of accounting by young scientists shows that many authors do not have a common understanding of how to formulate novelty, theoretical and practical significance in content and form, how to "separate" them without repeating the same thing, without duplicating description of the relevance of the study.

In terms of scientific novelty, the studies represent a short list of new scientific provisions (solutions) proposed by scientists personally. It is necessary to show the difference between the results obtained from those previously known, to describe the degree of novelty (obtained for the first time, improved, further developed).

Typical mistakes made in this case are:

Novelty is replaced by the relevance of the topic, its practical and theoretical significance;

The works state that this issue was not considered in specific conditions, its importance for practice was not investigated;

The conclusions to the sections have the character of a statement and are self-evident statements that really cannot be argued with;

There is no connection between the previously obtained and new results, that is, continuity.

Each scientific position in the field of accounting is clearly formulated, separating its main essence and focusing special attention on the level of novelty achieved in this case. The formulated scientific position in the field of accounting should be read and perceived easily and unambiguously (without the accumulation of small and such that obscure its essence, details and clarifications). In no case should one resort to presenting a scientific position in the form of an annotation, when one simply states that this and that has been done in a scientific work, and it is impossible to detect the essence and novelty of the position from what has been written. The presentation of scientific statements in the form of annotations is the most common mistake of a scientist when presenting general characteristics work, which occurs in 90% of scientific papers. Scientific works are not uncommon, the conclusions of which repeat known provisions or obvious truths.

When forming scientific novelty during scientific research in the field of accounting, one should express personal opinion(if it has weighty arguments), but one should not abuse the pronoun "I" so much that it is conspicuous. As a rule, for official reports it is appropriate to avoid personal pronouns I, we, you, you, because they give communication and text a touch of personal address, an informal character. Most often, scientific communication is dominated by the use of impersonal forms (researched, considered, analyzed) for colloquial vocabulary, informal communication, direct appeal to the listener or reader, the author can choose "I". Impersonal sentences, passive turns, reflexive verbs also contribute to the objectivity of opinion.

It is easy to turn personal constructions into impersonal ones. For example: I am convinced - it is quite clear that; we believe - it is believed that ...

Excessive preoccupation with "I" or "we" in scientific research in the field of accounting constantly suggests that the author is more interested in himself than in the object of research, the essence can be lost in the personal background. The constant "we" makes you wonder why the researcher constantly "exalts" himself, referring to the form plural. The pronoun we most often means the team (author and co-author, group of authors) who worked on the concept, analysis, exploration results, putting them into practice, and the like.

Examples of scientific novelty

Below are the options for the current scientific novelty of the study on the topic "Accounting and cost control in the management system of forestry enterprises":

For the first time:

A methodology for budgeting the production costs of forestry enterprises is proposed, which includes a model of the budget for the production costs by types of wood, which allows for cost planning, operational control rational use production resources and implementation of the production program;

Improved:

The method of distribution of general production costs of forestry enterprises due to the use of variable costs, in particular, labor costs as a distribution base, provides more reasonable information on the amount of production costs and the level of prime cost and, accordingly, the establishment of a real selling price for crop products;

Received further development:

Interpretation of the concept of "information support for cost management" - a set of information flows containing information on the costs of manufacturing products, taking into account the needs of users at all levels of management and provide information communication between sources and users of such information;

Justification of the basic requirements for the concept of "information support for cost management" - the minimum volume with the maximum content, efficiency, usefulness, reliability, timeliness, grouping by responsibility centers, analyticity, understandability, reliability, purposefulness, comparability, suitability.