International Exchange of Financial Information on Distributed Ledgers: Outlook and Design Blueprint

Author(s):  
Marco Crepaldi
2020 ◽  
Vol 13 (1) ◽  
pp. 55-67 ◽  
Author(s):  
N. A. Poponova

The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization of economic cooperation and development (OECD) and European Union (EU) countries since the mid of 2000. This study describes their main results. The theme of Russian Federation participation in the process of international automatic tax information exchange is touched.Conclusions were drawn about the increase of the level of tax legislation so as to reach the international level in field of compliance. It has done due to implementation of the financial information automatic exchange standard.Also the aspect of inefficiency of the most traditional schemes of international tax optimization in the future are touched. The negative aspects of the international exchange of tax information were also noted.


2020 ◽  
Vol 2 (2) ◽  
pp. 128-143
Author(s):  
Tedi Budiman

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.


1993 ◽  
Vol 12 (1) ◽  
pp. 84-85
Author(s):  
Bob Scarfo

2019 ◽  
Vol 10 (6) ◽  
pp. 501-516
Author(s):  
María Ángela Jiménez Montañés ◽  
◽  
Susana Villaluenga de Gracia

The implementation of curricula of degree, within the framework of the European space of higher education (EEES) has been a substantial change in University learning. The student spent acquire knowledge, competencies, being considered as “an identifiable and measurable set of knowledge, attitudes, values and skills related that allow satisfactory performance in real-life situations of work, according to the standards used in the occupational area” (Van-der Hofstadt & Gómez, 2013, p. 30). More specifically, we talk about generic skills, which are the cognitive, social, emotional and ethical (initiative, effort with the quality, liability, etc.) of transferable character that constitute “knowledge be” in vocational training of the University; and specific competencies in the various degrees and disciplines, allowing to specify functions and professional profiles to form. The degree of management and business administration, general objective is to train professionals and experts in the knowledge and use of processes, procedures, and practices employed in organizations. This overall objective implies to consider the interrelationships between the different parts of the Organization and its relationship with the environment. Studies administration and business management are aimed at learning theories, models and tools applicable to the processes of decision and management organizations. According to the book white of the title of the degree in economics and business, published by the national agency of evaluation and quality, distinguish between specific objectives in the field of knowledge and specific objectives in the field of competences and skills. Focusing on the latter, and in accordance with the Subject Benchmark Statements of General Business and Management, published by the Quality Assurance Agency for Higher Education in the United Kingdom, the specific objectives in the field of skills and abilities that we focus the work would empower the student to it raise the ethical exercise of the profession, assuming social responsibility in decision-making. In this environment, it is necessary to consider the implementation of the 2014/95/EU Directive on disclosure of non-financial information and information on diversity of certain large companies and certain groups resulted in the publication of the Royal Decree 18/2017, of 24 November, whereby amending the commercial code, the consolidated text of the Capital Companies Act approved by Royal Legislative Decree 1/2010 of 2 July and the law 22/2015, 20 July audit of accounts , in the field of non-financial information and diversity. This new disclosure requirement for companies leads us to consider the need to introduce a transversal subject in the curricula of students in economics and management and business administration studies, in order to acquire the skills necessary in the European Higher Education Area (EHEA), to produce the new business reports.


2012 ◽  
Vol 132 (12) ◽  
pp. 1086-1091
Author(s):  
Hiroharu Kawasaki ◽  
Yoshiaki Suda ◽  
Hiroshi Nishiguchi ◽  
Yoshihito Yagyu ◽  
Koji Morishita

2020 ◽  
Vol 26 (9) ◽  
pp. 1928-1950
Author(s):  
S.N. Yashin ◽  
Yu.V. Trifonov ◽  
E.V. Koshelev

Subject. This article deals with the simulation technologies based on the principles of stochastic optimization. They can bring a significant financial effect in the planning of investment development of both individual innovation and industrial clusters and federal districts of the country. Objectives. The article aims to investigate the mechanisms of inter-cluster cooperation within a single district. Methods. For the analysis, we used a stochastic optimization model in view of economic, financial, information, and logistics inter-cluster cooperation within a single federal district. Results. The considered stochastic optimization model of economic, financial, information, and logistics inter-cluster cooperation shows that the increase in fixed investment does not always cause population growth in the federal district regions. Conclusions. The use of a digital twin mechanism of inter-cluster cooperation can help avoid premature unreasonable public policy management decisions regarding the further development of innovation and industrial clusters.


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