Особенности организации бухгалтерского учета в некоммерческих организациях сферы физической культуры и спорта

Обґрунтовано необхідність ефективного державного сприяння розвитку освіти у сфері фізичної культури як важливого фактора формування і розвитку фізичного, психічного, соціального та духовного здоров’я суспільства та його членів. Проаналізовано систему взаємовідносин між органами виконавчої влади, органами місцевого самоврядування, організаціями фізкультурно-спортивної спрямованості щодо розвитку освіти у сфері фізичної культури шляхом поліпшення її організаційного, нормативно-правового, кадрового, матеріально-технічного, фінансового, наукового, медичного, інформаційного забезпечення. Узагальнено концептуальні засади структурно-функціональної моделі узгодження державних політик щодо сприяння розвитку освіти у сфері фізичної культури.

Modelling vocational training of specialists for the speciality 017 “Physical culture and sports”: ways and methods of incorporating regional peculiarities and needs in conditions of the stage education

Relevance of the research topic. In recent years, the socio-economic situation in Ukraine has undergone significant changes due to the full-scale invasion of russia and the ongoing military operations in our country. This has had a negative impact on the physical culture and sports sector, which is an important component of the national economy. As a result, the market for physical culture and sports services and the labour market in this sector are currently in crisis. There is a need for a thorough analysis and study of the processes taking place in the industry, the search for effective anti-crisis measures at the state level and overcoming the consequences caused by the impact of the war. Therefore, it is now urgent that Ukraine develops a new system of state regulation of this sector, as well as its methodology and implementation in the context of preparations for membership in the European Union and approximation to the standards of developed countries. At the same time, one of the most important anti-crisis measures in Ukraine is the implementation of mechanisms for cooperation between the private sector and the state through the introduction of public-private partnerships (PPPs) in the field of physical culture and sports. In view of this, the training of physical education and sports professionals, including managers/administrators, in the context of war and must consider the development of PPPs is of particular importance. The aim of the research was to scientifically justify the development of a theoretic and methodologic principles of public-private partnership and define pre-conditions its realization in the field of physical culture and sport in the conditions of modern market. Research methods included theoretical analysis and synthesis of these scientific and methodical literatures, empiric materials of scientific research and documents. Used method of systems analysis, pedagogical observation, and methods of mathematical statistics, method of combination logic and historical analysis to development of socio-economic relations in the field of physical culture and sport. Results. The current state and trends in the training of specialists in physical culture and sports in Ukraine, the distribution of the labour market are analysed, and a statistical comparison with the EU and the UK is made. It is shown that the successful implementation of the state policy in the field of physical culture and sports requires proper regulatory, legal, financial, logistical and personnel support. Priority measures for the implementation of the state policy on training specialists in physical culture and sports in Ukraine are proposed on the basis of a constant analysis of the state of physical culture and sports in wartime. The importance and significance of implementing PPPs in the field of physical culture and sports in wartime are substantiated. Conclusions. Due to the ongoing military aggression against Ukraine and the difficult socio-economic situation, there has been a decrease in the number of qualified physical education and sports professionals, and a tendency to reduce their training, including effective managers/administrators with relevant best practices.In the context of the crisis, the use of partnership between the authorities and the private sector is necessary to overcome negative phenomena, intensify innovation, formulate an effective investment policy and restore sports infrastructure, which will help to accelerate the solution of problems of physical culture and sports development in Ukraine. The study is the first to theoretically substantiate the importance of implementing PPPs in the field of physical culture and sports during the crisis period, which will further contribute to the formation of the market for physical culture and sports services and the development of the labour market in the post-war period.

Introduction. Digital transformation is one of the five priority areas of the state policy outlined in Strategy for the Development of Physical Culture and Sports until 2028. The success of modernizing management processes in the field of physical culture and sports depends on the effectiveness of developing organizational and management foundations with the involvement of advanced digital solutions. Automation of management tasks, electronic document management, and digital platforms for communication have significant potential to optimize all aspects of management. The aim of the study to conduct a sociological analysis of the state of digitalization in the field of physical culture and sports and to identify the priorities for implementing digital solutions to optimize organizational and management processes in the field of physical culture and sports. Material and methods: The study involved 1,175 respondents, including employees of executive authorities, territorial communities, sports federations, institutions of physical culture and sports, coachers, athletes and judges. An expert survey involved 12 leading specialists in the field of physical culture and sports. The methods used in the study include theoretical analysis and generalization of scientific literature, documentary sources, and online resources; synthesis and generalization; sociological survey; and expert evaluation methods. Results. The conducted sociological survey, aimed at justifying the need for the global digitalization of the management system in physical culture and sports, revealed a number of key issues, among which the complexity of communication between levels of the organizational structure and the lack of a clearly defined work scheme stand out. The majority of respondents (80.9%) actively use information systems in their work but face various difficulties, including the need for manual data entry (39.2%), lack of access to necessary information (28.6%), and communication difficulties between system users (26.6%). Conclusions. The conducted research confirmed the working hypothesis regarding the appropriateness of expanding the use of digital solutions in the organizational and managerial activities of physical culture and sports. The expert survey identified priority digital projects, with the highest ratings given to the electronic passport for athletes/coaches, the unified event calendar, and the electronic register of sports infrastructure. Respondents consider these initiatives to be the most important for improving organizational and management processes in the field of physical culture and sports.

This article presents the results of a study of the legal nature of a sports contract and the legal status of professional athletes and coaches who are parties to labor relations with physical culture and sports organizations. The article substantiates the need for special legal regulation of labor in the field of physical culture and sports. The authors consider foreign experience, including the legislation of the states of the Eurasian Economic Union, as well as France, Italy, Spain, the United States, where independent norms have been established that regulate labor relations in the sports field. The legal regime of labor of employees in the field of physical culture and sports, based on the best examples of world practice and the interests of athletes and coaches, is of high theoretical and practical importance. Despite the obvious advantages and the available foreign experience, in the legislation of Kazakhstan, the differentiation of labor of employees in the sphere of physical culture and sports has not found a normative determination. Neither labor legislation nor the Law "On Physical Culture and Sports" contains the specifics of regulating the labor of employees in this area, which is the main gap in legal regulation. The authors identified gaps and collisions in the legislation on physical culture and sports of Kazakhstan in terms of the erroneous determination of the civil nature of the contract on sports activities, substantiating the presence of all signs of an employment contract. As a result of the analysis of the legislation of Kazakhstan, the authors came to the conclusion that it is necessary to establish a differentiation of labor of employees in the field of physical culture and sports, in connection with which recommendations were prepared for amending and supplementing the Labor Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On Physical Culture and Sports", as well as development of a sectoral agreement on social partnership and regulation of social and labor relations in the field of physical culture and sports.

The relevance of the article is due to the need to develop sustainable development competencies when training specialists in the field of physical culture and sports. A responsible attitude towards the environment, social issues and economics allows graduates to actively participate in solving the problems of the modern world. The purpose of the article is to determine the elements of the educational program that form the competencies of sustainable development during training in specialties in the field of physical culture and sports. The main research method is correlation-regression analysis, using as a result indicator the number of students who received an “excellent” grade in disciplines that form sustainable development competencies, and as factor indicators characterizing the completeness of the educational program. As a result of the assessment, the overall significance of the identified factors for the formation of sustainable development competencies in the training of specialists in the field of physical culture and sports was obtained in the range of average values - 0.36. Correlation analysis showed that the indicator “Number of practical, laboratory, seminar classes hours” has the greatest connection with the formation of sustainable development competencies - 0.48, which characterizes the importance of students’ personal motivation to master areas of training in the field of physical culture and sports. In the range of the average level of connection with a high level of sustainable development competencies are the factors “Number of full-time hours” - 0.45, “Number of student independent work hours” - 0.48 and “Number of practice hours” - 0.41.

The development of physical culture and sports is one of the priority areas of the state social policy, implemented in the educational, health, cultural, national, youth, and international spheres. The urgency of the problem is also determined by the need to understand the current situation in the development of physical culture and sports in the Republic of Kazakhstan at various levels. Physical culture and sports contribute to the formation of the internal and external image of the state, the patriotic feelings of the people. In this regard, consideration of the main directions of development of physical culture and sports in the Republic of Kazakhstan in the historical and pedagogical aspect seems to be extremely relevant. This article analyzes the current state, trends and prospects of research activities in the country’s physical education, substantiates the need for a comprehensive application of the achievements of related sciences to create a scientific and technical base for innovative technologies in the field of physical culture and sports. Modern vectors and world standards for the formation of a national system of physical culture staffing in accordance with the trends in physical education, as well as the creation of innovative educational institutions for the training of physical education specialists, the formation of a network of children’s sports schools, rural sports complexes, social and cultural centers of physical development are considered. The axiological vectors of the development of physical culture and sports of the Republic of Kazakhstan have been updated in accordance with promising areas in physical education; humanization of national education on the basis of value orientations in a healthy lifestyle of every person. In this regard, the necessity of designing a system for training future specialists, considering the analysis of national experience to create a scientific and technical base for the implementation of innovative technologies in the field of physical culture and sports, is emphasized.

The article examines public organizations that functioned and performed state functions in the field of physical culture and sports. Special attention is paid to previously little-studied issues of interaction of the Union of Sports Societies and Organizations of the USSR with state bodies. The source base of the article is the normative legal acts regulating the activities of this organization, as well as documents of the Kaliningrad regional Union of Sports Societies and Organizations that were not previously introduced into scientific circulation. The liberalization of public life during the Thaw period had a significant impact on the position of public organizations in the Soviet political system. The scientific literature of that time actively discussed the issues of involving citizens and public organizations in solving the problems facing the country. One form of such involvement was the transfer of state functions to public organizations. As a result, public organizations were able to make important decisions in a certain segment of the public sphere. The Union of Sports Societies and Organizations of the USSR became a unique organization that completely replaced the state body in the field of physical culture and sports. Based on the material studied, the author comes to the conclusion that the liquidation of the Union of Sports Societies and Organizations of the USSR in 1968 coincided with other processes aimed at curtailing liberal principles in the USSR. Almost 10 years of activity of this organization have shown that the transfer of state functions into the hands of the public is indeed possible.

The article discusses the contradictions between the integration of higher education in Kazakhstan into the European educational space, the adaptation of the educational system of Kazakhstan to the provisions of the Lisbon Convention and the Bologna Declaration and the training of competitive specialists, on the one hand, and the existing methodological and practical limitations and shortcomings in the classifier of areas for training personnel with higher education. postgraduate education of the Republic of Kazakhstan in 2018 and educational programs in the field of physical education and sports, on the other hand. The purpose of this article is to analyze, generalize and systematize data and foreign practice based on regulatory legal acts and methodological documentation and search for possible solutions to improve the system of training personnel in the field of physical culture and sports in our country. The article provides examples of training personnel from other fields of science. The current educational programs of the register in the field of physical education and sports of the Kazakhstan are briefly analyzed. The theoretical arguments of this article serve as the basis for expanding the Kazakh classifier for training personnel in the field of physical culture and sports, and bridging the gap between the system of training personnel in higher education and the labor market. Key words: higher education, educational programs, physical education, classifier of programs, personnel training

State University of Physical Culture» is presented on the issue of the relevance of organizing and conducting a permanent scientifi c and practical seminar «Eff ective Mentor», as a relevant form of academic mentoring and professional development and development of specialists in the fi eld of physical culture and sports. In order to obtain feedback, a survey was conducted of the participants of the scientifi c seminar, whose share was 58.0% of all those present at the scientifi c and practical seminar. An analysis of the results of a questionnaire survey of seminar participants showed a high degree of satisfaction among specialists in the fi eld of physical culture and sports (on a 5-point rating scale) with the quality of the organization and conduct of the scientifi c seminar as an eff ective form of academic mentoring.

The article studies the national and international legal framework for regulating relations in thefield of physical culture and sports. It has been established that studying and taking into account positiveforeign experience in effectively regulating relations arising in the field of physical culture and sports, forimproving the norms of national sports law, including for codifying the sports legislation of Russia, is oneof the important reasons for the development of international cooperation of the Russian Federation withforeign countries. Another important reason is the need to harmonize and unify the national legislation ofRussia in the field of physical culture and sports with international law. The development of international cooperation between Russia and foreign countries and international organizations in the direction ofensuring national security is especially relevant in the context of exerting pressure on Russian athletes in thepast decade at sports competitions and events of various levels. It is concluded that Russia needs to developall areas of international cooperation, since physical culture and sport at the national and internationallevels is an important tool for ensuring the sustainable socio-economic development of countries, a tool forpersonal development of a person, a tool for intercultural, partnership and friendly development of interstatecommunication and serves as a powerful incentive to increase the competitiveness of each country in thecontext of globalization.

История педагогики и образования

The article is devoted to the topical issues of analysis and systematization of sources of Sports and Civil Law. The role of sports in the development of modern society is constantly growing. The development of civil and sports legal relations requires the systematization of the sources of Sports Law, which should harmonize the entire complex of normative legal acts in the field of physical culture and sports. This would make it possible to develop educational programmes for training future specialists in this field, and would raise the legal resolution of disputes in this field to a more professional level. State policy and private financing in this area require a qualitatively new level of legal regulation. This requires the creation and systematization of legal norms regulating sports relations. In particular, among the issues that require a legislative solution are the regulation of the legal status of the athlete, the peculiarities of the protection of the rights and interests of the subjects of sports relations, and more. For this, first of all, it is necessary to determine the legal sources of Civil and Sports Law and unify them with international legal sources. Civil and Sports Law has its own sources of law. This is the basis for its inclusion in the structure of the civil legislation of Ukraine. Systematization of civil sports legislation should be carried out through codification. This is explained by the presence of a large number of sources of Sports Law, which contain conflict of laws rules and do not always meet international requirements and standards, as a rule, they are of a general nature. It will also help to eliminate the gaps and contradictions that currently exist in the legal acts regulating the relationship between physical culture and sports. In addition, Civil and Sports Law will meet international standards, the legal status of professional athletes and other subjects of sports legal relations will become more protected, research in the field of Private Law regulation of social relations arising in the field of physical culture and sports will be intensified, it will make it possible to establish the procedure for consideration of disputes between subjects of sports legal relations more transparent.

Individual contractual regulation, which reflects the real needs of the development of relations between an employee-athlete and an employer-sports organization, plays an important role in regulating the labor activities of athletes. Thus, the employment contract concluded with an athlete contains a number of conditions that objectively and significantly individualize his work, i.e. conditions inherent only to this category of employees. Moreover, it enshrines differential conditions for each specifically defined employee­athlete. The purpose of the article is to consider the specifics of the labor contract concluded between an employee-athlete and an employer­sports organization. It was concluded that the labor relations of a professional athlete should be regulated precisely by the norms of labor law and a special law on professional sports, which regulates the entire complex of relations between the state and participants in professional sports, although today there are opinions that the work of professional athletes should be provided with the help of civil - legal regulation. It is noted that, as of today, the main national law in the field of sports - the Law «On physical culture and sports» dated 12.24.1993 concerns only the general foundations of activities in the field of physical culture and sports, at the same time, it does not even contain an acceptable definition of such a concept as «labor contract with a professional athlete». Therefore, it is proposed to supplement the specified Law with a norm to provide for the definition of an employment contract with a professional athlete. In particular, as an employment agreement between an employee­athlete and an employer-sports organization with all appendices, changes and additions, concluded in accordance with the legislation of Ukraine, on the basis of which labor relations arise regarding the preparation and participation of the athlete in competitions for a monetary reward paid by the club. At the same time, in addition to defining and enshrining at the legislative level the concept of an athlete’s employment contract, the proposal to develop a standard form of contract with athletes of various sports was supported, the development of which should be based on the main directions of the joint sports activities of the athlete and the sports organization, which directly consists in the preparation athlete to a successful performance at competitions.

Abstract. Topicalyty. The article reveals the features of teaching the sports-pedagogical discipline "Theory and Methodology of Teaching Athletics" in higher educational institutions. It analyzes the content and methodology of teaching, the significance of integrating theoretical and practical components of education, and outlines the development of professional competencies for future physical education teachers and coaches. The article highlights modern teaching technologies that complement traditional methods. It emphasizes the need to improve the content and approaches in teaching, primarily in the professional training disciplines during the preparation of specialists in the field of "Physical Culture and Sports." The purpose of the study is to analyze the peculiarities of teaching the sports-pedagogical discipline "Theory and Methodology of Teaching Athletics" in higher educational institutions and to identify approaches for the effective organization of the educational process in the preparation of specialists in the field of physical culture and sport. Material and methods of the study. The study employs theoretical analysis and summarization of scientific sources, educational-methodological literature, online resources, and the regulatory and legal framework relevant to the research topic. Results of the study. The discipline "Theory and Methodology of Teaching Athletics" is part of the cycle of sports-pedagogical disciplines that play a crucial role in the training of future physical education teachers and coaches. The study of this discipline develops essential professional theoretical knowledge, methodological, and practical skills. Key characteristics of its content and teaching methodologies include: the integrative nature of the discipline; the combination of theoretical and practical components; the specifics of methodological training for future specialists; the use of modern educational technologies; and the formation of professional competencies and program learning outcomes. Conclusions. The discipline "Theory and Methodology of Teaching Athletics" is a vital component of the professional preparation of future specialists in the field of physical culture and sports, as it ensures the development of most professional competencies outlined by the state education standard for the specialty "017 Physical Culture and Sports" at the first (bachelor's) level of higher education. A distinctive feature of its teaching in higher educational institutions is the integrative approach that harmoniously combines theoretical knowledge and practical skills, focusing on the development of professional mastery in future sports educators.